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HomeMy WebLinkAbout2008Annual Report.pdfI I I I I I I I I I I I I I I I I I j:C--Ë- Form 1 Approved "" OMS No. 1902-0021 (Expires 2/29/2009) r.. form 1-F Approvedi; te_~.:i. 902-0029 20M . (Expires 2ì28/2009)-v., APR pprm 3-0 Approved ò'M~&9et-0205 212~~009) THIS FILING IS Item 1: lI An Initial (Original) Submission OR 0 Resubmission No. ,.==..::-0;;No -''0'''..,".""t rri(' fTl ::::¡'Y1 9?wç- FERC FINANCIAL REPORT FERC FORM No.1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and 18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and other sanctions as provided by law. The Federal Enery Regulatory Commission does not consider these reports to be of confidential nature Exact Legal Name of Respondent (Company) Idaho Power Company I FERC FORM NO.1/3-Q (REV. 02-04) Year/Period of Report End of 2008/04 I I I I I I I I I I I I I I I I I I I Deloitte.('i: \1..1 i.. . Deloitte & Touche LLP Suite 1700 101 South Capitol Boulevard Boise, 1083702-7734 USA Tel: +12083429361 Fax: +12083422199 ww.deloitte.com iUß~~PR 20 M'\ 8: 42 INDEPENDENT AUDITORS' REPORT Idaho Power Company Boise, Idaho We have audited the balance sheet - regulatory basis of Idaho Power Company (the "Company") as of Decembe 31, 2008, and the related statements of income - regulatory basis; retaned earings - regulatory basis; cash flows - regulatory basis, and accumulated other comprehensive income, comprehensive income, and hedgig activities - regulatory basis, for the year ended. December 31, 2008, included on pages 110 though 123 of the accompanyig Feder Energy Regulatory Commssion Form1. These financial statements are the responsibility of the Company's maagement. Our respnsibility is to express an opinion on these fiancial statements based on our audit. We conducted our audit in accordance with auditig stadards generlly accepted in the United States of Amerca. Those stadards require that we plan and perorm the audit to obtain reasonable assurce about whether the financial statements are free of material misstatement. An audit includes considertion of interal control over financial reportng as a basis for designing audit procedurs that are appopriate in the circumtaces, but not for the purse of expressing an opinion on the effectiveness of the Company's interal control over fiancial reprtg. Accordingly, we express no such opinion. An audit also includes exaing, on a test basis, evidence supportg the amounts and disclosures in the finacial stateents, assessing the accountig principles used and significant estimates made by maagement, as well as evaluatig the overll fiancial statement presentation. We believe that our audit provides a reasonable basis for our opinion. As discussed in Note 1, these fiancial sttements wer prepared in accordance with the accounting requirements ofthe Federl Energy Regulatory Commssion as set fort in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accountig other th accountig priciples generlly accepted in the United States of Amerca. hi our opinion, such regulatory-basis financial statements present fairly, in all mateal respcts, the assets, liabilties, and proprieta capital of the Company as of Decembe 31,2008, and the results of its opertions and its cash flows for the year ended December 31, 2008, in accordance with the accountig requirements of the Federl Energy Regulatory Commssion as set forh in its applicable Uniform System of Accounts and published accountig releases. Ths report is intended solely for the information and use of the board of directors and maagement of the Company and for filing with the Federal Energy Regulatory Commssion and is not intended to be and . should not be used by anyone other than these specified pares. b~ +- -r~ LL.tp Februar 25,2009 Member of Deloitte Touche Tohmatsu j I I I I I I I I I I I I I I I I I I I FERC FORM NO. 1/3-Q: REPORT OF MAJOR ELECTRIC UTILITIES LICENSEES AND OTHER IDENTIFICATION 01 Exact Legal Name of Respondent 02 YearlPeriod of Report Idaho Power Company End of 2008/04 03 Previous Name and Date of Change (if name changed during year) 1 1 04 Address of Principal Office at End of Period (Street, City, State, Zip Code) 1221 W Idaho Street, P.O. Box 70 Boise, Id 83707-0070 05 Name of Contact Person 06 Title of Contact Person Darrel Anderson Senior VP of Admin Ser & CFO 07 Address of Contact Person (Street, City, State, Zip Code) 1221 W Idaho Street, P.O. Box 70 Boise, Id 83707-0070 08 Telephone of Contact Person,lncluding 09 This Report Is 10 Date of Report Area Code (1) rx An Original (2) 0 A Resubmission (Mo, Da, Yr) (208) 388-2650 04/15/2009 ANNUAL CORPORATE OFFICER CERTIFICATION The undersigned offcer certifes that: I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts. - 01 Name 03 Signature 04 Date Signed Darrel Anderson (Mo, Da, Yr) 02 Title Senior VP of Admin Ser & CFO Darrel Anderson 04/15/2009 Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willngly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction. FERC FORM No.1/3-Q (REV. 02-04)Page 1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) Fi A Resubmission 04/15/2009 LIST OF SCHEDULES (Electric Utilty) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line Title of Schedule Reference Remarks No.Page No. (a)(b)(c) 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 4 Offcers 104 5 Directors 105 6 Important Changes During the Year 108-109 7 Comparative Balance Sheet 110-113 8 Statement of Income for the Year 114-117 9 Statement of Retained Earnings for the Year 118-119 10 Statement of Cash Flows 120-121 11 Notes to Financial Statements 122-123 12 Statement of Accum Comp Income, Comp Income, and Hedging Actvities 122(a)(b) 13 Summary of Utilty Plant & Accumulated Provisions for Dep, Amor & Dep 200-201 14 Nuclear Fuel Materials 202-203 None 15 Electric Plant in Service 204-207 16 Electric Plant Leased to Others 213 None 17 Electrc Plant Held for Future Use 214 18 Construction Work in Progress-Electric 216 19 Accumulated Provision for Depreciation of Electrc Utility Plant 219 20 Investment of Subsidiary Companies 224-225 21 Materials and Supplies 227 22 Allowances 228-229 None 23 Extraordinary Propert Losses 230 24 Unrecovered Plant and Regulatory Study Costs 230 25 Transmission Service and Generation Interconnection Study Costs 231 None 26 Oter Regulatory Assets 232 27 Miscellaneous Deferred Debits 233 28 Accumulated Deferred Income Taxes 234 29 Capital Stock 250-251 30 Other Paid-in Capital 253 31 Capital Stock Expense 254 32 Long-Term Debt 256-257 33 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261 34 Taxes Accrued, Prepaid and Charged During the Year 262-263 35 Accumulated Deferred Investment Tax Credits 266-267 36 Other Deferred Credits 269 I I I I I I I I I I I I I 'I I I I I I FERC FORM NO.1 (ED. 12-96)Page 2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 LIST OF SCHEDULES (Electric Utilty) (continued) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certin pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line Title of Schedule Reference Remarks No.Page No. (a)(b)(c) 37 Accumulated Deferred Income Taxes-Accelerated Amortization Property 272-273 38 Accumulated Deferred Income Taxes-Other Propert 274-275 39 Accumulated Deferred Income Taxes-Other 276-277 40 Other Regulatory Liabilties 278 41 Electric Operating Revenues 300-301 42 Sales of Electricity by Rate Schedules 304 43 Sales for Resale 310-311 44 Electrc Operation and Maintenance Expenses 320-323 45 Purchased Power 326-327 46 Transmission of Electricity for Others 328-330 47 Transmission Of Electricity by ISO/RTOs 331 None 48 Transmission of Electrcity by Others 332 I 49 Miscellaneous General Expenses-Electric 335 50 Depreciation and Amortization of Electric Plant 336-337 51 Regulatory Commission Expenses 350-351 I 52 Research, Development and Demonstration Activities 352-353 53 Distribution of Salaries and Wages 354-355 54 Common Utility Plant and Expenses 356 None I 55 Amounts included in ISO/RTO Settement Statements 397 None 56 Purchase and Sale of Ancilary Services 398 None I 57 Monthly Transmission System Peak Load 400 58 Monthly ISO/RTO Transmission System Peak Load 400a None 59 Electric Energy Account 401 60 Monthly Peaks and Output 401 61 Steam Electric Generating Plant Statistics 402-403 62 Hydroelectric Generating Plant Statistics 406-407 63 Pumped Storage Generating Plant Statistics 408-409 64 Generating Plant Statistics Pages 410-411 I 65 Transmission Line Statistics Pages 422-423 66 Transmission Lines Added During the Year 424-425 I I I I FERC FORM NO.1 (ED. 12-96)Page 3 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 I I This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) Ei A Resubmission 04/15/2009 LIST OF SCHEDULES (Electric Utiity) (continued) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". (a) Reference Page No. (b) 426-427 450 Remarks ILine No. Title of Schedule (c) I67 Substations 68 Footnote Data Stockholders' Reports Check appropriate box: Q9 Four copies wil be submitted o No annual report to stockholders is prepared l I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 4 I I I I I I I I I I I I I I I I I I I Name of Respondent Idaho Power Company This Report Is: (1) IX An Original (2) 0 A Resubmission Date of Report (Mo, Da, Yr) 04115/2009 Year/Period of Report End of 2008/Q4 GENERAL INFORMATION 1. Provide name and title of offcer having custody of the general corporate books of account and address of offce where the general corporate books are kept, and address of offce where any other corporate books of account are kept, if different from that where the general corporate books are kept. Darrei Anderson Senior Vice President of Adnistrative Services and CFO, Idao Power Company 1221 W. Idao Street, P.O. Box 70, Boise, Idao 83707-0070 2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized. Idao, June 30, 1989 3. If at any time during the year the propert of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased. Not Appiicabie 4. State the classes or utilty and other services furnished by respondent during the year in each State in which the respondent operated. Class of Utiiity service Eiectric StateIdao Oregon 5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements? (1) 0 Yes...Enter the date when such independent accountant was initially engaged: (2) IX No FERC FORM No.1 (ED. 12-S7)PAGE 101 End of 2008/Q4 I I I Name of Respondent Idaho Power Company This Report Is: (1) IX An Original (2) 0 A Resubmission Date of Report (Mo,Da, Yr) 04/1512009 Year/Period of Report CONTROL OVER RESPONDENT 1. If any corporation, business trust, or similar organization or a combination of such organizations jointly held control over the repondent at the end of the year, state name of controllng corpration or organization, manner in which control was held, and extent of control. If control was in a holding company organization, show the chain of ownership or control to the main parent company or organization. If control was held by a trustee(s), state name of trustee(s), name of beneficiary or beneficiearies for whom trust was maintained, and purpose of the trust.I Idaho Power Company is a subsidiary of IDACORP, INC I I I I IDACORP owns 100% of Idaho Power Company's Common Stock. IDACORP is a public utility Holding Company incorporated effective 10-1-1998 I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 102 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 CORPORATIONS CONTROLLED BY RESPONDENT 1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote. 2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming any intermediaries involved. 3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests. Definitions 1. See the Uniform System of Accounts for a definition of control. 2. Direct control is that which is exercised without interposition of an intermediary. 3. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control. 4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the Uniform System of Accounts, regardless of the relative voting rights of each party. Line Name of Company Controlled Kind of Business Percent Voting FootnoteNo.Stock Owned Ref.(a)(b)(c)(d) 1 Direct Control 2 Idaho Energy Resources Company Coal mining and mineral 100% 3 development 4 5 I 6 7 I 8 9 10 I 11 12 13 I 14 15 I 16 17 18 I 19 20 I 21 22 23 24 25 26 27 I I I I I I I I JERe FORM NO.1 (ED. 12-96)Page 103 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 OFFICERS 1. Report below the name, title and salary for each executive offcer whose salary is $50,000 or more. An "executive offcet' of a respondent includes its president. secretary, treasurer, and vice president in charge of a principal business unit, division or function (such as sales, administration or finance), and any other person who performs similar policy making functions. 2. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous incumbent, and the date the change in incumbency was made. Line Tille Name of Offcer :-al,ry No.for Year (a)(b)(c) 1 2 President and Chief Executive Offcer J. LaMont Keen 600,000 3 4 Sr Vice President, Administrative Services & CFO Darrel T. Anderson 340,000 5 6 Sr Vice President, Power Supply James C. Miller 300,000 7 8 Sr Vice President, General Counsel and Secretary Thomas Saldin 300,000 9 10 Sr Vice President, Delivery Dan Minor 290,000 11 12 Vice President, Regulatory Affairs Ric Gale 230,000 13 14 Vice President and Chief Information Offcer Dennis Gribble 198,000 15 16 Vice President, Human Resources Luci McDonald 205,000 17 18 Vice President, Public Affairs (1)Greg Panter 170,833 19 20 Vice President and Treasurer Steven R. Keen 215,000 21 22 Vice President and Chief Risk Offcer Lori Smith 194,000 23 24 Vice President, Engineering and Operations Lisa Grow 180,000 25 26 Vice President Public Affairs (2)Jeffrey Malmen 30,000 27 28 Vice President, Customer Service and Regional Ops Warren Kline 177,500 29 30 Vice President, Audit and Compliance Naomi Crafton-Shankel 154,000 31 32 Corporate Secretary Patrick Harrington 155,000 33 34 35 (1) Retired 9/30/2008 36 (2) Appointed Vice President Public Affairs 10/1/08 37 38 39 40 41 42 43 44 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 104 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) FiA Resubmission 04/15/2009 .DIRECTORS 1. Report below the information called for concerning each director of the respondent who held office at any time during the year. Include in coumn (a), abbreviated titles of the directors who are offcers of the respondent. 2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk, Line-Name (anÇl Titie) of Director Principal Business AddressNo. .(a)(b) 1 2 Judith A Johansen 2786 Glenmorrie Dr. Lake Oswego, Oregon 97034 3 4 Christine King Standard Microsystems Corporation 5 80 Arkay Dr, Hauppauge, NY 11788 6 7 Gary Michael ***P,O. Box 1718, Boise, Idaho 83701 8 9 Jon H, Miler ***P.O. Box 1557, Boise, Idaho 83701 10 11 Peter S, O'Neil ***100 N. 9th St., Suite 200, Boise, Idaho 83702 12 13 Jan B, Packwood 900 W. Bogus View Drive, Eagle, Idaho 83616 14 15 J. LaMont Keen, President and Chief Executive Offcer**Idaho Power Company, 1221 W. Idaho Street, 16 P.O. Box 70, Boise, Idaho 83707-0070 17 18 Richard G. Reiten Pacwest Center, 1211 SW Fifh Ave., Suite 1600 19 Portland, Oregon 97204 20 21 Joan Smith 2309 S.w. First Avenue, No. 1141, Portland, Oregon 97201 22 23 Robert A. Tinstman ***4433 W. Ouail Point Court, Boise, Idaho 83703 24 25 Thomas Wilford Alscott Inc, P.O. Box 70001, Boise, Idaho 83701 26 27 Richard Dahl 11659 Presila Road, Santa Rosa Valley Ca, 93012 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-95)Page 105 Name of Respondent Idaho Power Company Date of Report Year/Period of Report End of 2008/Q4 This Report Is: (1) ~ An Original (2) 0 A Resubmission IMPORTANT CHANGES DURING THE QUARTERl EAR 04/15/2009 Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. If information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears. 1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the franchise rights were acquired. If acquired without the payment of consideration, state that fact. 2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization. 3. Purchase or sale of an operating unit or system: Give a brief description of the propert, and of the transactions relating thereto, and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts were submitted to the Commission. 4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give reference to such authorization. 5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc. 6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as appropriate, and the amount of obligation or guarantee. 7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. 8. State the estimated annual effect and nature of any important wage scale changes during the year. 9. State briefly the status of any materially importnt legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year. 10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder reported on Page 106, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest. 11. (Reserved.) 12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page. 13. Describe fully any changes in offcers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period. 14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio. PAGE 1 08 INTENTIONALLY LEFT BLANK SEE PAGE 109 FOR REQUIRED INFORMATION. FERC FORM NO.1 (ED. 12-96)Page 108 I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 IMPORTANT CHANGES DURING THE QUARTERIEAR (Continued)I I i.There was a retirement of $60,000 way,that was fully amortized. 2.None I 3.None of the old Shoshone Bannock distribution right of I 4. None 5. Additions to Existing Lines: Tap added to transmission line 213 to Adroam 69Kv 5.6 miles added. I Upgrade transmission lines from 69kv to 138 kv: Line 473 138Kv 11.73 miles, replaces line 203 69Kv Line 470 138Kv 24.19 miles, replaces line 236 69Kv I Distribution Stations: Poleline Substation Hillsdale Substation I 6. On July 10, 2008, IPC issued $120 million of its 6.025% First Mortgage Bonds Secured Medium~Term Notes, Series H due July 15, 2018. Commission Authorization OPUC 08-105 IPUC #3048. I On April 3, 2008 entered into a Selling Agency Agreement (see page 123.9) Commission Authorization OPUC 07-151 IPUC #30294. I 7. None II 8. On December 31, 2008 a general wage increase of 3%. 9. See Pages 123.17 to 123.22 I 10. None 11. NoneI I 12. None 13. Refer to pages 104 & 105 for changes in officers and directors. There were a number of changes in Major Security holders in 2008. The top ten institutional shareholders list saw two changes from 3rd quarter to 4th quarter. In the 4th quarter Deutche Investment Management Americas and Integrity Asset Management LLC, replaced Lord Abbett & Co LLC and Dimensional Fund Advisors, Inc.I 14. Idaho Pwer and its unregulated parent. IDACORP have seperate cash management programs. (Seperate bank accounts, liquidity facilities, short-term debt and investment programs) . No money has been loaned or advanced from Idaho Power to IDACORP through a cash management program.I I I IFERC FORM NO.1 (ED. 12-96) Page 109,1 I This Report Is: Date of Report Year/Period of Report (1) ix An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009 End of 2008/04 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Name of Respondent Idaho Power Company I Prior Year End Balance 12/31 (d) ILine No.Title of Account (a) UTILITY PLANT Ref. Page No, (b) Current Year End of OuarterNear Balance (c)I 4,036,452,062 207,662,162 4,244,114,224 1,505,119,564 2,738,994,660 o o o o o o o 2,738,994,660 o o 3,799,704,789 257,589,900 4,057,294,689 1,468,831,767 2,588,462,922 o ° ° ° o o o 2,588,462,922 o o I I I I I 786,896 ----~-~~ 888,877 ° o 55,937,107 I 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Utilty Plant (101-106, 114) Construction Work in Progress (107) TOTAL Utility Plant (Enter Total of lines 2 and 3) (Less) Accum. Provo for Depr. Amort, Depl. (108, 110, 111, 115) Net Utilty Plant (Enter Total of line 4 less 5) Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1) Nuclear Fuel Materials and Assemblies-Stock Account (120.2) Nuclear Fuel Assemblies in Reactor (120.3) Spent Nuclear Fuel (120.4) Nuclear Fuel Under Capital Leases (120.6) (Less) Accum. Prov, for Amort. of Nucl. Fuel Assemblies (120.5) Net Nuclear Fuel (Enter Total oflines 7-11 less 12) Net Utility Plant (Enter Total of lines 6 and 13) Utilty Plant Adjustments (116) Gas Stored Underground - Noncurrent (117) OTHER PROPERTY AND INVESTMENTS Nonutiity Propert (121) (Less) Accum. Provo for Depr. and Amort, (122) Investments in Associated Companies (123) Investment in Subsidiary Companies (123.1) (For Cost of Account 123.1, See Footnote Page 224, line 42) Noncurrent Portion of.Allowaoces Other Investments (124) Sinking Funds (125) Depreciation Fund (126) Amortization Fund - Federal (127) Other Special Funds (128) Special Funds (Non Major Only) (129) Long-Term Portion of Derivative Assets (175) Long-Term Portion of Derivative Assets - Hedges (176) TOTAL Other Property and Investments (Lines 18-21 and 23-31) CURRENT AND ACCRUED ASSETS Cash and Working Funds (Non-major Only) (130) Cash (131) Special Deposits (132-134) Working Fund (135) Temporary Cash Investments (136) Notes Receivable (141) Customer Accounts Receivable (142) Other Accounts Receivable (143) (Less) Accum. Provo for Uncollectible Acct.-Credit (144) Notes Receivable from Associated Companies (145) Accounts Receivable from Assoc. Companies (146) Fuel Stock (151) Fuel Stock Expenses Undistributed (152) Residuals (Elec) and Extracted Products (153) Plant Materials and Operating Supplies (154) Merchandise (155) Other Materials and Supplies (156) Nuclear Materials Held for Sale (157) Allowances (158.1 and 158.2) 200-201 200-201 200-201 202-203 202-203 122 224-225 228-229 227 227 227 227 227 227 202-203/227 228-229 o 60,058,187-~~-~~- I -~~-- ------~-~~- o 948,473 o o o 19,129,856 o o o 80,923,412 o 2,819,926 675,912 41,350 280,000 1,549,041 64,433,173 6,557,937 1,723,936 26,579,771 -2,011 16,851,868 o o 44,405,727 o o o o o 4,846 o o o 28,071,728 o 33,160 o 84,935,718 I I o 2,908,319 44,840,534 35,850 2,403,000 5,975,468 62,122,209 7,080,171 1,305,058 21,527,626 o 17,267,629 o o 41,370,751 o o o o I I I I I I IFERC FORM NO.1 (REV. 12-03)Page 110 I Name of Respondent I Idaho Power Company This Report Is: Date of Report (1) (Z An Onginal (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009 End of COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBIT~ontinued) 2008/04 YearlPeriod of Report Line I No. 53 I 54 55 56 57 I 58 59 60 I 61 62 63 64 I 65 66 67 I 68 69 70 I 71 72 73 74 I 75 76 77 I 78 79 80 81I82 83 84 I 85 I I I I I I FERC FORM NO.1 (REV. 12-03) Title of Account (a) (Less) Noncurrent Portion of Allowances Stores Expense Undistributed (163) Gas Stored Underground - Current (164.1) Liquefied Natural Gas Stored and Held for Processing (164.2-164.3) Prepayments (165) Advances for Gas (166-167) Interest and Dividends Receivable (171) Rents Receivable (172) Accrued Utilty Revenues (173) Miscellaneous Current and Accrued Assets (174) Derivative Instrument Assets (175) (Less) Long-Term Portion of Derivative Instrument Assets (175) Derivative Instrument Assets - Hedges (176) (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176 Total Current and Accrued Assets (Lines 34 through 66) DEFERRED DEBITS Unamortized Debt Expenses (181) Extraordinary Propert Losses (182.1) Unrecovered Plant and Regulatory Study Costs (182.2) Other Regulatory Assets (182,3) Prelim. Survey and Investigation Charges (Electric) (183) Preliminary Natural Gas Survey and Investigation Charges 183.1) Other Preliminary Survey and Investigation Charges (183,2) Clearing Accounts (184) Temporary Facilties (185) Miscellaneous Deferred Debits (186) Def. Losses from Disposition of Utilty PIt. (187) Research, Devel. and Demonstration Expend. (188) Unamortized Loss on Reaquired Debt (189) Accumulated Deferred Income Taxes (190) Unrecovered Purchased Gas Costs (191) Total Deferred Debits (lines 69 through 83) TOTAL ASSETS (lines 14-16, 32, 67, and 84) Ref. Page No. (b) Current Year End of OuarterlYear Balance (c) Prior Year End Balance 12/31 (d) o 5,715,442 o o 9,865,355 o o o 43,933,916 o 652,080 o o o 222,635,551 o 1,898,952 o o 9,119,846 o 611 o 36,314,34 o 586,202 33,160 o o 252,113,294 227 ---~----- -~ 14,263,910 13,390,497 230 0 0 230 0 0 232 697,644,724 448,227,917 7,232,442 454,153 0 0 0 0 486,154 480,898 0 0 233 63,059,804 73,222,183 0 0 352-353 0 36,000 12,841,023 13,548,821 234 167,646,855 106,047,150 0 0 963,174,912 655,407,619 4,005,728,535 3,580,919,553 Page 111 Name of Respondent This Report is:Date of Report Year/Period of Report Idaho Power Company (1 )IX An Original (mo, da, yr) (2)0 A Rresubmission 04/15/2009 end of 2008/04 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Line Current Year Prior Year No.Ref.End of OuarterNear End Balance Title of Accunt Page No.Balance 12/31 (a)(b)(c)(d) 1 PROPRIETARY CAPITAL 2 Common Stock Issued (201)250-251 97,877,030 97,877,030 3 Preferred Stock 'Issued (204)250-251 0 0 4 Capital Stock Subscribed (202, 205)252 0 0 5 Stock Liabilty for Conversion (203, 206)252 0 0 6 Premium on Capital Stock (207)252 618,757,435 581,757,435 7 Other Paid-I n Capital (208-211)253 0 0 8 Installments Received on Capital Stock (212)252 0 0 9 (Less) Discount on Capital Stock (213)254 0 0 10 (Less) Capital Stock Expense (214)254 2,096,925 2,096,925 11 Retained Earnings (215, 215.1, 216)118-119 424,451,953 388,826,291 12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 57,595,094 53,474,014 13 (Less) Reaquired Capital Stock (217)250-251 0 0 14 Noncorporate Proprietorship (Non-major only) (218)0 0 15 Accumulated Other Comprehensive Income (219).122(a)(b)-8,706,615 -6,156,499 16 Total Proprietary Capital (lines 2 through 15)1,187,877,972 1,113,681,346 17 LONG-TERM DEBT 18 Bonds (221)256-257 1,401,560,000 1,115,460,000 19 (Less) Reaquired Bonds (222)256-257 166,100,000 0 20 Advances from Associated Companies (223)256-257 0 0 21 Other Long-Term Debt (224)256-257 29,457,727 30,521,364 22 Unamortized Premium on Long-Term Debt (225)0 0 23 (Less) Unamortized Discount on Long-Term Debt-Debit (226)3,163,279 3,409,345 24 Total Long-Term Debt (lines 18 through 23)1,261,754,448 1,142,572,019 25 OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital Leases - Noncurrent (227)0 0 27 Accumulated Provision for Propert Insurance (228.1)0 0 28 Accumulated Provision for Injuries and Damages (228.2)1,965,108 660,554 29 Accumulated Provision for Pensions and Benefits (228.3)253,645,884 81,470,279 30 Accumulated Miscellaneous Operating Provisions (228.4)916,667 916,667 31 Accumulated Provision for Rate Refunds (229)13,344,853 2,397,165 32 Long-Term Portion of Derivative Instrument Liabilties 0 0 33 Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0 34 Asset Retirement Obligations (230)12,414,695 14,514,992 35 Total Other Noncurrent Liabilities (lines 26 through 34)282,287,207 99,959,657 36 CURRENT AND ACCRUED LIABILITIES 37 Notes Payable (231)112,850,000 136,585,000 38 Accounts Payable (232)94,937,929 81,922,232 39 Notes Payable to Associated Companies (233)0 0 40 Accounts Payable to Associated Companies (234)765,831 724,321 41 Customer Deposits (235)311,092 1,159,231 42 Taxes Accrued (236)262-263 -42,412,650 2,845,258 43 Interest Accrued (237)16,674,614 18,761,346 44 Dividends Declared (238)0 0 45 Matured Long-Term Debt (239)0 0 FERC FORM NO.1 (rev. 12-03)Page 112 I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report Idaho Power Company (1 )IX An Original (mo, da, yr) (2)0 A Rresubmission 04/15/2009 end of 2008/Q4 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDIl(eatinued) Line Current Year Prior Year No.Ref,End of QuarterlYear End Balance Title of Account Page No.Balance 12/31 (a)(b)(c)(d) 46 Matured Interest (240)0 ° 47 Tax Collections Payable (241)1,329,837 2,534,420 48 Miscellaneous Current and Accrued Liabilties (242)37,600,238 59,832,828 49 Obligations Under Capital Leases-Current (243)°0 50 Derivative Instrument Liabilities (244)2,652,850 171,234 51 (Less) Long-Term Portion of Derivative Instrument Liabilities 0 0 52 Derivative Instrument Liabilities - Hedges (245)0 0 53 (Less) Long-Term Portion of Derivative Instrument Liabilties-Hedges 0 0 54 Total Current and Accrued Liabilties (lines 37 through 53)224,709,741 304,535,870 55 DEFERRED CREDITS 56 Customer Advances for Construction (252)30,033,657 33,261,676 57 Accumulated Deferred Investment Tax Credits (255)266-267 73,270,077 71,000,710 58 Deferred Gains from Disposition of Utility Plant (256)0 0 59 Other Deferred Credits (253)269 29,939,135 20,838,443 60 Other Regulatory Liabilities (254)278 203,648,107 203,756,794 61 Unamortized Gain on Reaquired Debt (257)0 0 62 Accum. Deferred Income Taxes-Accel. Amort.(281)272-277 0 0 63 Accum. Deferred Income Taxes-Other Property (282)580,306,037 535,627,552 64 Accum. Deferred Income Taxes-Other (283)131,902,154 55,685,486 65 Total Deferred Credits (lines 56 through 64)1,049,099,167 920,170,661 66 TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)4,005,728,535 3,580,919,553 FERC FORM NO.1 (rev. 12-03)Page 113 J I I I I I I I I I I I I I I I I I I Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo. Da, Yr)End of 2008/Q4 (2) Fi A Resubmission 04/15/2009 STATEMENT OF INCOME Quarterly 1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year. 2. Report in column (f) the quarter to date amounts for electrc utility function; in column (h) the quarter to date amounts for gas utilty, and in u) the quarter to date amounts for other utiity function for the current year quarter. 3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utilty, and in (k) the quarter to date amounts for other utility function for the prior year quarter. 4. If additional columns are needed place them in a footnote. Annual or Quarterly if applicable 5. Do not report fourt quarter data in columns (e) and (f) 6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utilty Plant Leased to Others, in another utility columnin a similar manner to a utilty departent. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. 7. Report amounts in account 414, Other Utilty Operating Income, in the same manner as accnts 412 and 413 above. 8. Report data for lines 8, 10 and 11 for Natural Gas companies using accunts 404.1, 404.2, 404.3, 407.1 and 407.2. Line Total Total Currnt 3 Months Prior 3 Months No.Currnt Year to Prior Year to Ended Ended (Ref.)Date Balance for Date Balance for Quarterl Only Quarterly Only Title of Account Page No.QuarterIYear QuarterlY ear No 4th Quarter No 4th Quarter (a)(b)(c)(d)(e)(D 1 UTILITY OPERATING INCOME 2 Operating Revenues (400)300-301 956,075,564 875,401,235 3 Operating Expenses 4 Operation Expenses (401)320-32 581,17,704 532,394,837 5 Maintenance Expenses (402)320-323 68,638,630 68,163,077 6 Depreciation Expense (403)336-337 96,637,583 94,999,200 7 Depreciation Expense for Asset Retirement Costs (403.1)336-337 8 Amort, & Depl. of Utility Plant (404-405)336-337 5,482,388 8,095,753 9 Amort. of Utility Plant Acq. Adj. (406)336.337 -22,723 -22,723 10 Amort, Properl Losses, Unrecov Plant and Regulatory Study Costs (407) 11 Amort, of Conversion Expenses (407) 12 Regulatory Debits (407,3)21,246 13 (Less) Regulatory Credit (407.4)3,781,013 -2,093,195 14 Taxes Other Than Income Taxes (408.1)262-263 19,083,954 17,633,417 15 Income Taxes - Federal (409.1)262-263 -1,816,783 2,627,990 16 - Other (409.1)262-263 -4,930,646 -6,572,551 17 Provision for Deferred Incme Taxes (410.1)234, 272-277 111,854,164 44,230,688 18 (Less) Provision for Deferred Income Taxes-Cr. (411.1)234, 272-277 71,534,676 9,243,213 19 InvestmentTax Credit Adj, - Net(411.4)266 2,269,367 1,887,569 20 (Less) Gains from Disp. of Utility Plant (411.6)11,632 21 Losses from Disp. of Utilit Plant (411.7) 22 (Less) Gains from Disposition of Allowances (411.8)504,115 2,754,122 23 Losses from Dispositon of Allowances (411.9) 24 Accretion Expense (411.10) 25 TOTAL Utiit Operating Expenses (Enter Total of lines 4 thru 24)802,542,202 753,554,363 26 Net Util Oper Inc (Enter Tot line 2 less 25) Carr to Pg117,line 27 153,533,362 121,846,872 I I I I I I I I I I I I I I I I I I I i:i:Rr. i:ORM NO. 1/3-0 IREV. 02-04\Paae 114 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 STATEMENT OF INCOME FOR THE YEAR (Continued) 9. Use page 122 for importnt notes regarding the statement of income for any account thereof. 10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utilty's customers or which may result in material refund to the utilty with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utilty to retain such revenues or recover amounts paid with respect to power or gas purchases. 11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settement of any rate proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts. 112. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.13. Enter on page 122 a concise explanation of only those changes in accunting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. 114. Explain in a footnote if the previous yeats/quarter's figures are different from that reported in prior report. . 15. If the columns are insuffcient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule. I ELECTRIC UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars)~) ~) GAS UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars)0) 0) OTHER UTILITY Currnt Year to Date Previous Year to Date (in dollars) (in dollars)(k) (I)Line No. I 581,177,704 68,638,630 96,637,583 532,394,837 68,163,077 94,999,200 I 504,115 2,754,122 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 I I 5,482,388 -22,723 8,095,753 -22,723 I 3,781,013 19,083,954 -1,816,783 -4,930,646 111,854,164 71,534,676 2,269,367 11,632 21,246 -2,093,195 17,633,417 2,627,990 -6,572,551 44,230,688 9,243,213 1,887,569 I I I 802,542,202 153,533,362 753,554,363 121,846,872 I IIi I I FFRC FORM NO.1 lED. 12-96\Page 115 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 STATEMENT OF INCOME FOR THE YEAR (continued) TOTALLine No. Year/Period of Report End of 2008/Q4 I Previous Year (d) urrent 3 Months Ended Quarterly Only No 4th Quarter (e) Prior Months Ended Quarterly Only No 4th Quarter (I)I I Title of Account (a) (Ref.) Page No. (b) 27 Net Utility Operating Income (Carred forward from page 114) 28 Other Income and Deductons 29 Other Income 30 Nonutilty Operating Income 31 Revenues From Merchandising, Jobbing and Contrct Work (415) 32 (Less) Costs and Exp. of Merchandising, Job. & Contrct Work (416) 33 Revenues From Nonutilty Operations (417) 34 (Less) Expenses of Nonutilit Operations (417.1) 35 Nonoperating Rental Income (418) 36 Equity in Eamings of Subsidiary Companies (418.1) 37 Interest and Dividend Income (419) 38 Allowance for Oter Funds Used During Constrcton (419,1) 39 Miscellaneous Nonoperating Income (421) 40 Gain on Disposition of Propert (421.1) 41 TOTAL Other Income (Enter Total of lines 31thru 40) 42 Other Income Deductons 43 Loss on Dispositin of Propert (421.2) 44 Miscllaneous Amortzation (425) 45 Donations (426,1) 46 Life Insurance (426,2) 47 Penalties (426.3) 48 Exp. for Certin Civic, Political & Related Actvities (426.4) 49 Other Deductions (426.5) 50 TOTAL Oter Income Deductons (Total of lines 43thru 49) 51 Taxes Applic. to Other Income and Deductons 52 Taxes Oter Than Income Taxes (408.2) 53 Income Taxes-Federal (409.2) 54 Income Taxes-Other (409.2) 55 Provision for Deferred Inc, Taxes (410.2) 56 (Less) Provision for Deferred Income TaxesCr. (411.2) 57 Investment Tax Credit Adj.-Net (411.5) 58 (Less) InvestmentTax Credit (420) 59 TOTAL Taxes on Other Income and Deductons (Total of lines 52-58) 60 Net Other Income and Deductions (Total of lines 41,50,59) 61 Interest Charges 62 Interest on Long-Term Debt (427) 63 Amort. of Debt Disc, and Expense (428) 64 Amortzation of Loss on Reaquired Debt (428,1) 65 (Less) Amort. of Premium on Debt-Credit (429) 66 (Less) Amortzation of Gain on Reaquired Debt-Creit (429.1) 67 Interest on Debt to Assoc. Companies (430) 68 Other Interest Expense (431) 69 (Less) Allowance for Borrwed Funds Used During Constrctn-Cr. (432) 70 Net Interet Charges (Total of lines 62thru 69) 71 Income Before Extraordinary Items (Total of lines 27, 60 and 70) 72 Extrordinary Items 73 Extrordinary Income (434) 74 (Less) Extrordinary Deductions (435) 75 Net Extraordinary Items (Total of line 73 less line 74) 76 Income Taxes-Federal and Oter (409.3) 77 Extrordinary Items After Taxes (line 75 less line 76) 78 Netlncome (Total of line 71 and 77) 119 Current Year (c) 153,533,362 1,523,301 1,253,357 75,270 -1,567,569 -14,913 4,121,080 3,894,223 3,141,017 608,609 3,051,506 16,714,305 121,846,872 I 2,706,144 2,066,935 102,98 -515,189 -2,553 4,022,911 3,819,829 5,995,175 6,514,689 321,364 21,928,611 I I I " 10"" wi: v::i; x'" "/0 ,,'rfu'l A;;I 340 340 405,900 -381,000 426,409 1,273,313 4,817,233 6,541,855 478,611 -200,209 919,811 886,146 4,528,201 6,612,560 I It ~~~I " , "/ 262-263 262-263 262-263 234,272-277 234,272-277 31,465 3,078,590 615,804 1,203,011 4,822,172 106,698 10,065,752 I35,980 1,749,032 370,373 1,552,871 1,905,495 I 1,802,761 13,513,290 I~i , 66,145,498 58,097,083 1,099,817 1,081,816 707,798 1,211,833 340 340 8,611,213 5,987,546 7,080,140 7,597,141 69,484,186 58,781,137 94,114,928 76,579,025 I I I~~-~~I, "I 262-263 94,114,928 I FERC FORM NO. 1/3.0 (REV. 02-04)Page 117 76,579,025 I I I I I I I I I I I I I I I I I I I I This Page Intentionally Left Blank Name of Respondent Idaho Power Company Year/Period of Report End of 2008/04 IThis ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 STATEMENT OF RETAINED EARNINGS 1. Do not report Lines 49-53 on the quarterly version. 2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated undistributed subsidiary earnings for the year. 3. Each credit and debit during the year should be identified as to the retained earnings accunt in which recorded (Accunts 433, 436 - 439 inclusive). Show the contra primary accunt affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividel1ds for each class and series of capital stoc. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. I I I I Line ItemNo. (a) UNAPPROPRIATED RETAINED EARNINGS (Accunt 216) 1 Balance-Beginning of Period 2 Changes 3 Adjustments to Retained Earnings (Account 439) 4 5 6 7 8 9 TOTAL Credits to Retained Earnings (Acc. 439) 10 FIN 48 Adjustment 11 12 13 14 15 TOTAL Debits to Retained Earnings (Acct. 439) 16 Balance Transferred from Income (Account 433 less Account 418.1) 17 Appropriations of Retained Earnings (Acct. 436) 18 19 20 21 22 TOTAL Appropriations of Retained Earnings (Acc. 436) 23 Dividends Declared-Preferred Stock (Account 437) 24 25 26 27 28 29 TOTAL Dividends Declared-Preferred Stock (Acc. 437) 30 Dividends Declared-Common Stock (Account 438) 31 Common Stock Dividends $2.50 Par Value 32 33 34 35 36 TOTAL Dividends Declared-Common Stock (Acct. 438) 37 Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings 38 Balance - End of Period (Total 1,9, 15,16,22,29,36,37) Contra Primary ccunt Affcted (b) Current OuarterlYear Year to Date Balance (c) Previous OuarterlYear Year to Date Balance (d) I - -~---I---~- --~~._------~r--~r---~I I I 15,135,588 I I~--89,993,848 15,135,588 72,556,114 I ~----~I I I --1-----I FERC FORM NO.1/3.Q (REV. 02"(4)Page 118 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 STATEMENT OF RETAINED EARNINGS 11. Do not report Lines 49-53 on the quarterly version.2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated undistributed subsidiary earnings for the year. 3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accunts 433, 436 - 439 inclusive). Show the contra primary account affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividends for each class and series of capital stock. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. Item (a) APPROPRIATED RETAINED EARNINGS (Account 215) 39 40 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Accunt 215) APPROP. RETAINED EARNINGS - AMORT, Reserve, Federal (Account 215.1) 46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1) 47 TOTAL Approp. Retained Earnings (Acct, 215, 215.1) (Total 45,46) 48 TOTAL Retained Earnings (Acc. 215, 215.1, 216) (Total 38, 47) (216.1) UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis, no Quarterly 49 Balance-Beginning of Year (Debit or Credit) 50 Equit in Earnings for Year (Credit) (Account 418.1) 51 (Less) Dividends Received (Debit) 52 53 Balance-End of Year (Total lines 49 thru 52) Contra Primary ccount Affected (b) Current QuarterlYear Year to Date Balance (c) Previous QuarterlYear Year to Date Balance (d)--~----I------- - ---- ---- ----- ----~-----~------ 1,543,966 1,543,966 424,451,953 1,543,966 1,543,966 388,826,291¡-------------~---- 53,474,014 4,121,080 49,451,103 4,022,911 57,595,094 53,474,014 FERC FORM NO. 1/3-Q (REV. 02-04)Page 119 Name of Respondent Idaho Power Company This ~ort Is:(1) ~An Original (2) A Resubmission STATEMENT OF CASH FLOWS Date of Report (Mo, Da, Yr) 04/15/2009 Year/Period of Report End of 2008/Q4 I I(1) Codes to be used:(a) Net Proceds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cas Equivalents at End of Period" with related amounts on the Balance Sheet (3) Operating Activities ~ Other: Include gains and losses pertining to operating activities only. Gains and losses pertaining to investing and financing activities should be report in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outfow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. 00 not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconcilation of the dollar amount of leases capitalized with the plant cost I ILine No, Description (See Instruction NO.1 for Explanation of Codes)Current Year to Date QuarterlYear (b) Previous Year to Date QuarterlYear (c)(a) Net Cash Flow from Operating Activities: Net Income (Line 78(c) on page 117) Noncash Charges (Credits) to Income: Depreciation and Depletion Amortization of I1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21) 23 24 25 26 27 28 29 30 31 32 33 34 Cash Outflows for Plant (Total of lines 26 thru 33) 35 I I35,380,117 1,142,301 -12,548,004 -6,285,284 24,923,640 1,373,356 -1,930,182 -6,435,706 Deferred Income Taxes (Net) Investment Tax Credit Adjustment (Net) Net (Increase) Decrease in Receivables Net (Increase) Decrease in Inventory Net (Increase) Decrease in Allowances Inventory Net Increase (Decrease) in Payables and Accrued Expenses Net (Increase) Decrease in Other Regulatory Assets Net Increase (Decrease) in Other Regulatory Liabilities (Less) Allowance for Other Funds Used During Construction (Less) Undistributed Earnings from Subsidiary Companies Other (provide details in footnote): I -7,717,708 -105,234,939 -22,854,309 5,995,175 4,022,911 29,227,514 -28,488,583 -60,996,430 -3,071,792 3,141,017 4,121,080 112,~83 I I 121,386,224 I 85,170,165 I -279,621,563 I 7,597,141 I19,845,542 -267,373,162 I Cash Flows from Investment Activities: Construction and Acquisition of Plant (including land): Gross Additions to Utilty Plant (less nuclear fuel) Gross Additions to Nuclear Fuel Gross Additions to Common Utiity Plant Gross Additions to Nonutiity Plant (Less) Allowance for Other Funds Used During Construction Other (provide details in footnote): Sale of Emission Allowances -236,464,054 7,080,140 2,958,500 -240,585,694 - ---- - - -.- ~- i~---;-c~---- -- . 5,784,800 525,994 I -12,373,146 I -24,348,700 I 4,100,665 26,110,459 I 36 Acquisition of Other Noncurrent Assets (d) 37 Proceeds from Disposal of Noncurrent Assets (d) 38 39 Investments in and Advances to Assoc. and Subsidiary Companies 40 Contributions and Advances from Assoc, and Subsidiary Companies 41 Disposition of Investments in (and Advances to) 42 Associated and Subsidiary Companies 43 44 Purchase of Investment Securities (a) 45 Proceeds from Sales of Investment Securities (a) FERC FORM NO.1 (ED. 12-96)Page 120 I Name of Respondent Idaho Power Company This ~ort Is: (1) ~An Original (2) A Resubmission STATEMENT OF CASH FLOWS Date of Report (Mo, Da, Yr) 04/15/2009 Year/Period of Report End of 2008/Q4 I (1) Codes to be used:(a) Net Proceds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing actvities must be provided in the Notes to the Financial statements. Also provide a recncilation between "Cash and Cas Equivalents at End of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertining to operating activities only. Gains and losses pertining to investing and financing actvities should be report in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outfow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost I I Line No. Description (See Instruction NO.1 for Explanation of Codes) (a) Currnt Year to Date QuarterlYear (b) Previous Year to Date QuarterlYear (c) I 46 Loans Made or Purchased 47 Collections on Loans 48 49 Net (Increase) Decrease in Receivables 50 Net (Increase) Decrease in Inventory 51 Net (Increase) Decrease in Allowances Held for Speculation 52 Net Increase (Decrease) in Pay abies and Accrued Expenses 53 Other (provide details in footnote): 54 Tax deposit withdrawal 55 56 Net Cash Provided by (Used in) Investing Activities 57 Total of lines 34 thru 55) 58 59 Cash Flows from Financing Activities: 60 Proceeds from Issuance of: 61 Long-Term Debt (b) 62 Preferred Stock 63 Common Stock 64 Other (provide details in footnote): 65 66 Net Increase in Short-Term Debt (c) 67 Other (provide details in footnote): Capital Infusion 68 69 70 Cash Provided by Outside Sources (Total 61 thru 69) 71 72 Payments for Retirement of: 73 Long-term Debt (b) 74 Preferred Stock 75 Common Stock 76 Other (provide details in footnote): 77 78 Net Decrease in Short-Term Debt (c) 79 80 Dividends on Preferred Stock 81 Dividends on Common Stock 82 Net Cash Provided by (Used in) Financing Activities 83 (Total of lines 70 thru 81) 84 85 Net Increase (Decrease) in Cash and Cash Equivalents 86 (Total of lines 22,57 and 83) 87 88 Cash and Cash Equivalents at Beginning of Period 89 90 Cash and Cash Equivalents at End of period -7,449,788 -789,874 I I I 43,926,946 -43,926,946 I I 290,000,000 240,000,000 I I 37,000,000 84,385,000 51,000,000 I 327,000,000 375,385,000 I -167,163,636 -81,063,636 I -2,150,077 -883,004 -32,687,145 I -54,368,186 -53,490,283 I I I FERC FORM NO.1 (ED. 12-96)Page 121 This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I I I I I ~h-iiti~I~-piìiië:120 -'neNg.: 5 Note 1 Amortization I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04115/2009 2008/04 FOOTNOTE DATA Column:b . _. '.C-..¡ _".. _ _..______~-- Year Ended 12131/08 Plant Regulatory assets Unamortized debt expense Unamortized discount Water rights 5,459,665 3,706,837 (172,725) 246,065 3,169,282 12,409,124 ~---_.~-- .... ._---- .-.. -----_.-cheduJe Page: 120.. Li'!f!_NfJ~;,!t!__.Column: b Note 2 Cash Flow from Operating Activities (Other)----:.-______J Year Ended 12131/08 Non-cash pension expense Gain on sale of emission allowancs Loss on liquidation of money market Gain on sale of non-utility propert Unbilled revenues Impairment of security plan assets Other noncash adjustments to net income Other current liabilties Other long-term assets Other long-term liabilties 3,512,857 (504,115) 156,030 (3,112,406) (7,619,571 ) 6,829,456 1,000,000 (6,130,315) 1,491,800 4,488,647 112,383 IFERC FORM NO.1 (ED. 12-87) Page 450.1 This Report Is: (1) 12 An Original (2) 0 A Resubmission NOTES TO FINANCIAL STATEMENTS 1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes accrding to each basic statement, providing a subheading for each statement except where a note is applicable to more than one statement. 2. Furnish particulars (details) as to any signifcant contingent assets or liabilities existing at end of year, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utilit. Give also a brief explanation of any dividends in arrears on cumulative preferred stock. 3. For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant adjustments and requirements as to disposition thereof. 4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts. 5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein. 7. For the 3Q disclosures, respondent must provide in the notes sufcient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted. 8. For the 3Q disclosures, the disclosures shall be provided where events subseuent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifcations of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred. 9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein. 04/15/2009 IName of Respondent Idaho Power Company Date of Report Year/Period of Report End of 2008/Q4 I I I I I I I I PAGE 122 INTENTIONALLY LEFT BLANK SEE PAGE 123 FOR REQUIRED INFORMATION.I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 122 I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: I Idaho Power Company (IPC) a wholly-owned subsidiar of IDACORP, Inc., (IDA CORP) is an electric utility with a service territory covering approximately 24,000 square miles in sou1hern Idaho and eastern Oregon. IPC is regulated by the FERC and the state regulatory commissions of Idaho and Oregon. IPC is the parent of Idaho Energy Resources Co. (IERCo), a joint ventuer in Bridger Coal Company, which supplies coal to the Jim Bridger generating plant owned in par by IPC. I Management Estimates Management makes estimites and assumptions when preparing financial statements in conformity wi1h accounting principles generally accepted in the United States of America. These estimates and assumptions include those related to rate regulation, retirement benefits, contingencies, litigation, asset impairment, income taes, unbiled revenues and bad debt. These estimates and assumptìons affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. These estimates involve judgments with respect to, among other things, future economic factors that are diffcult to predict and are beyond management's control. As a result, actual results could differ from those estimates. I I I System of Accounts The accounting records of IPC conform to the Uniform System of Accounts prescribed by tæ FERC and adopted by the public utilty commissions of Idaho, Oregon and Wyoming. I Regulation of Utilty Operations IPC follows Statement of Financial Accounting Standards (SFAS) 71, Accountingfor the Effects of Certain Types of Regulation, and its financial statements reflect the effects ofthe differentratemaking principles followed by the jurisdictions regulating IPC. The application of SF AS 71 sometimes results in IPC recording expenses in a different period than when an unregulated enterprise would record the expenses. In these circumstances, the expenses are deferred as regulatory assets on the balance sheet and recorded on the income statement when recovered in rates. Additionally, regulators can impose regulatory liabilties upon a regulated company for amounts previously collected from customers and for amouits that are expected to be refuded to customers. The effects of applying SFAS 71 are discussed in more detail in Note 6. I I I Cash and Cash Equivalents Cash and cash equivalents include cash on hand and highly liquid temporar investments with maturity dates at date of acquisition of three months or less. I Derivative Financial Instruments Financial instrents such as commodity futures, forwards, options and swaps are used to manage exposure to commodity price risk in the electricity market. The objective of the risk management program is to mitigate the risk associated with the purchase and sale of electricity and natural gas. The accounting for derivative financial instrments that are used to manage risk is in accordance with the concepts established by SFAS 133, Accountingfor Derivative Instruments and Hedging Activities, as amended. I I Property, Plant and Equipment and Depreciation The cost of utility plant in service represents the original cost of contrcted services, direct labor and material, Allowance for Foods Used During Construction (AFUDC) and indirect charges for engineering, supervision and similar overhead items. Repair and maintenance costs associated with planned major maintenance are expensed as the costs are incurred, as are maintenance and repairs of propert and replacements and renewals of items determined to be less tha units of propert. For utility propert replaced or renewed, the original cost plus removal cost less salvage is charged to accumulated provision for depreciation, while the cost of related replacements and renewals is added to propert, plant and equipment.I I All utilty plant in service is depreciated using the stright-line method at rates approved by regulatory authorities. Annual depreciation provisions as a percent of average depreciable utilty plant in service approximated 2.73 percent in 2008 and 2.95 percent in 2007. I Long-lived assets are periodically reviewed for impairment wæn events or changes in circumstances indicate that the caring amount of an asset may not be recoverable as prescribed under SFAS 144. SFAS 144 requires that if the sum of the undiscounted expected IFERC FORM NO.1 (ED. 12-88) Page 123.1 I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008104 NOTES TO FINANCIAL STATEMENTS (Continued) future cash flows from an asset is less than the carring value of the asset, impairment must be recognzed in the financial statements. There were no impairments of long-lived assets in 2008. Allowance for Funds Used During Construction AFUDC represents the cost of financing constrtion projects with borrwed funds an equity funds. While cash is not realized currently from such allowance, it is realized under the rate-making process over the service life of the related propert through increased revenues resulting from a higher rate base and higher depreciation expense. The component of AFUDC attibutable to borrowed funds is included as a reduction to interest expense, while the equity component is included in other income. IPC's weighted-average monthly AFUDC rates for 2008 and 2007 were 52 percent and 6.8 percent, respectively. IPC's reductions to interest expense for AFUDC were $7 millon for 2008 and $8 milion for 2007. Other income included $3 milion and $6 milion of AFUDC for 2008 and 2007, respectively. Revenues Operating revenues for IPC related to the sale of energy are generally recorded when service is rendered or energy is delivered to customers. IPC accrues unbiled revenues for electrc services delivered to customers but not yet biled at period-end. IPC collects frchise fees and similar taxes related to energy conswnption. These amounts are recorded as liabilties until paid to the taxing authority. None of these collections are reported on the income statement as revenue or expense. Income Taxes IPC accounts for income taxes under the asset and liabilty method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilties are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilties is recognized in income in the period that includes the enactment date. Consistent with orders and directives of the Idaho Public Utilties Commission (lPUC), 1he regulatory au1hority having principal jurisdiction, IPC's deferred income taxes (commonly referred to as normalized accounting) are provided for the difference between income tax depreciation and straight-line depreciation computed using bok lives on coal-fired generation facilities and properties acquired after 1980. On other facilties, deferred income taxes ar provided for the difference between accelerated income tax depreciation and straight-line depreciation using tax guideline lives on assets acquired prior to 1981. Deferred income taes are not provided for those income ta timing differences where the prescribed regulatory accounting methds do not provide for current recovery in rates. Regulated enterprises are required to recognize such adjustments as regulatory assets or liabilties if it is probable that such amounts wil be recovered from or returned to customers in futu rates. The state of Idaho allows a three-percent investment tax credit on qualifying plant additions. Investment tax credits eared on regulated assets are deferred and amortized to income over the estimated servce lives of the related properties. Credits earned on non-regulated assets or investments are recognized in the year eared. Income taxes are discussed in more detail in Note 2. Comprehensive Income Comprehensive income includes net income, unrealized holding gains and losses on available-for-sale marketable securities and amounts related to a deferred compensation plan for certain senior management employees and directors called the Senior Management Security Plan (SMSP). The following table presents IPC's accumulated other comprehensive loss balance at December 31 (net of tax): Unrealized holding gains on available-for-sale securties SMSP Total 2008 2007 (thousands of dollars) $$568 (6,724) (6,156) (8,707) (8,707)$$ IFERC FORM NO.1 (ED. 12..S) Page 123.2 I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/PeriodofReport (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 20081Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I I Other Accounting Policies Debt discount, expense and premium are deferred and being amortized over the tenns of the respective debt issues. I New Accounting Pronouncements SFAS 141(R): In December 2007, the Financial Accounting Stadards Board (FASB) issued SFAS 141(R), Business Combinations (Revised December 2007). SFAS 141(R) establishes principles and requirements for how an acquirer in a business combination: (1) recognizes and measures in its financial statemems the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree; (2) recognizes and measures the goodwil acquired in the business combination or a gain from a bargain purchase; and (3) detennines what infonnation to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination. SFAS 141(R) applies prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15,2008. An entity may not apply it before that date. The adoption of SF AS 141 (R) did not have a material impact on the consolidated fmancial statements of IPC.I I SF AS 160: In December 2007, the FASB issued SF AS 160, Noncontrollng Interests in Consolidated Financial Statements. Among other things, SFAS 160 establishes a standard for the way noncontrollng interests (also called minority interests) are presented in consolidated financial statements and standards for accounting for changes in ownership interests. SF AS 160 is effective for fiscal years beginning on or after December 15, 2008. An entity may not apply it before that date. The adoption of SF AS 160 did not have a material impact on the consolidated financial statements ofIPC.I I SFAS 161: In March 2008, the FASB issued SFAS 161, Disclosures about Derivative Instruments and Hedging Activities-an amendment of FASB Statement No. 133. SF AS 161 encourages, but does not require, comparative disclosures for earlier periods at initial adoption. SF AS 161 changes the disclosure requiremems for derivative instrments and hedging activities. Entities are required to provide enhanced disclosures about (1) how and why an entity uses derivative instrents, (2) how derivative intrments and related hedged items are accounted for under Statement 133 and its related interpretations, and (3) how derivative instnnents and related hedged items affect an entity's financial position, fmancial perfonnance, and cash flows. SFAS 161 is effective for financial statements issued for fiscal years and interim periods beginnng after November 15, 2008, with early application encouraged. The adoption of SF AS 161 did not have a material impact on the consolidated financial statements of IPC.I I SFAS 163: In May 2008, the FASB issued SFAS 163, Accountingfor Financial Guarantee Insurance Contracts-an interpretation ofFASB Statement No. 60. SFAS 163 is generally effective for finacial statements issued for fiscal years begiming after December 15, 2008. SFAS 163 did not impact the consolidated fmancial statements of IPC. I I FSP EITF 03-6- 1: In June 2008, the F ASB issued FSP EITF 03-6-1, Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities. Under the guidance in FSP EITF 03-6- i, unvested share-based paymem awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and shall be included in the computation of earngs per share pursuant to the two-class method described in SF AS No. 128, Earnings per Share. FSP EITF 03-6-1 is effective for financial statements issued for fiscal year beginning after December 15, 2008. All prior-period earnings per share data presented must be adjusted retrospectively, an early application is not pennitted. The adoption of EITF 03-6- i did not have a material impact on the consolidated financial statements of IPC.I I I FSP FAS 142-3: In April 2008, the FASB issued FASB Staff Position (FSP) FAS 142-3, Determination of the Useful Life of Intangible Assets. FSP FAS 142-3 removes the requirement of SF AS 142, Goodwil and Other Intangible Assets, for an entity to consider, when detennining the useful life of an acquired intangible asset, whether the intangible asset can be renewed without substantial cost or material modifications to the existing tenns and conditions associated with the intangible asset. FSP F AS 142-3 replaces the previous useful-life assessment criteria with a requirement that an. entity consider its own experience in renewing similar arangements. If the entity has no relevant experience, it would consider market paricipant assumptions regarding renewaL. FSP F AS 142-3 is effective for financial statements issued for fiscal year beginning after December 15,2008. The adoption ofFSP FAS 142-3 did not have a material impact on the consolidated financial statements of IPC. I I 2. INCOME TAXES: The components of the net deferred tax liabilty are as follows: IFERC FORM NO.1 (ED. 12-88) Page 123,3 I 2008 2007 (thousands of dollars) Deferred tax assets: Regulatory liabilties $44,341 $42,968 Advances for constrction 9,305 10,172 Deferred compensation 17,052 16,423 Emission allowances 6,921 Retirement benefits 85,034 20,753 Other 15,029 8,810 Total 170,761 106,047 Deferred tax liabilties: Propert, plant and equipment 246,424 227,338 Regulatory assets 333,882 308,290 Conservation programs 1,901 3,169 PCA 62,820 45,008 Retirement benefits 69,334 6,945 Other 961 563 Total 715,322 591,313 Net deferred tax liabilties $544,561 $485,266 I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) A reconcilation between the statutory federal income tax rate and the effective tax rate is as follows: 2008 2007 (thousands of dollars) Computed income taxes based on statutory federal income tax rate $45,511 $38,947 Change in taxes resulting from: Equity earnings of subsidiar companies (1,442)(1,408) AFUDC (3,577)(4,757) Capitalized interest 1,729 2,289 Investment tax credits (3,490)(3,578) Repair allowance (2,450)(2,450) Removal costs (2,954)(3,787) Pension accrual 1,022 Capitalized overhead costs (4,200)(4,200) Tax accounting method change Uncertain tax positions (13,475)(3,346) Settlement of prior years' tax returns 11,994 State income taxes, net of federal benefit 4,601 6,618 Depreciation 5,562 7,576 Oter, net (1,892)1,771 Total income tax expense $35,917 $34,697 Effective ta rate 27.6%31.2% 2008 2007 I I I I I I I I I I The items comprising income tax expense are as follows: IFERC FORM NO.1 (ED. 12-88) Page 123.4 I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04/15/2009 2008104 NOTES TO FINANCIAL STATEMENTS (Continued)I I I Income taes currently payable: Federal $14,024 $7,963 State (3,602)(6,202) Total 10,422 1,761 Income taxes deferred: Federal 33,906 28,412 State 2,794 6,223 Total 36,700 34,635 Uncertain ta positions: Federal (12,763)(3,345)State (712)(241) Total (13,475)(3,586) Investment ta credits: Deferred 5,760 5,465 Restored (3,490)(3,578) Total 2,270 1,887 Total income tax expense $35,917 $34,697 I I I I IDACORP's tax allocation agreement provides that each member of its consolidated group compute its income taxes on a separate company basis. Amounls payable or refundable are settled through IDACORP. I FIN 48 IPC adopted F ASB Interpretation No. 48, Accountingfor Uncertainty in Income Taxes - an interpretation ofF ASB Statement No. 109 (FIN 48) on January I, 2007, as required. IPC recorded an increase of $ I 5.1 millon to 2007 opening retained earnings for the cumulative effect of adopting FIN 48. A reconciliation of the begining and ending amount of unrecognized tax benefits is as follows (in thousands of dollars):I I Balance at Januar I, Additions for tax positions of prior years Reductions for tax positions of prior years Settlements with taxing authorities Balance at December 3 I, $ 2008 17,594 1,280 (10,426) (4,329) 4,119 $ 2007 21,180 848 (4,434) I I I $$17,594 Ifrecognized, the $4.1 milion balance of unrecognized ta benefits would affect IPC's effective tax rates. Since 2006, IPC has been disputing the Internal Revenue Service's (IRS) disallowance ofIPC's use of the simplified servce cost method (SSCM) of uniform capitalization for tax year 200 i -2004. The dispute has been under review with the IRS Appeals Offce. In December 2008, the Appeals Offce informed IDACORP that the SSCM settlement computations were complete. IDACORP reviewed the fmal computations and agreed to the result. The settlement was submited to the U.S. Congress Joint Committee on Taxation (JCT) for review in Januar 2009.I I In November 2006, IDA CORP made a $44.9 milion refundable tax deposit with the IRS related to the disputed income tax assessment for SSCM. In May 2008, IDACORP withdrew $20 milion from the deposit. Approximately $21 milion from the deposit was applied to the settled income tax deficiency and interest charges with the remaining balance refunded to IDACORP. I I The IRS completed its examination of IDACORP's 2004 tax year D1 August 2008 and its 2005 tax year in October 2008. The 2004 examination report was submitted for JCT review as par of the SSCM settlement and the 2005 report was submitted in November 2008. IDACORP expects the JCT review process for 200 I -2005 to be completed in 2009. As of December 31, 2008, all uncertain tax positions related to tax years 200 I -2005 were considered effectively settled. The IRS began examining IPC's current method of uniform capitalization in December 2008. IDACORP expects that the examination IFERC FORM NO.1 (ED. 12-88) Page 123.5 I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da. Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008104 NOTES TO FINANCIAL STATEMENTS (Continued) wil be completed during 2009. Resolution would result in a decrease to IPC's unrecognized tax benefits of$4.1 milion. IPC recognizes interest accrued related to unrecognized tax benefits as interest expense and penalties as other expense. Durng the years ended December 31, 2008 and 2007, IPC recognized a net reduction in interest expense of$O.l million and $1 milion, respectively. IPC had accrued interest of $0.2 millon and $5.5 milion as of December 31,2008 and 2007, respectively. No penalties are accrued. IPC is subject to examination by their major tax jurisdictions - U.S. federal and state of Idaho. The open tax years for federal and Idaho are 2006-2008 and 2005-2008, respectively. The IRS began its examination of 2006 in December 2008. IDACORP and IPC are unable to predict the outcome of this examination. 3. COMMON STOCK AND STOCK-BASED COMPENSATION: Dividend Restrictions: IPC's articles of incorporation contain restrctions on the payment of dividends on its common stock if preferred stock dividends are in arrears. IPC has no outstading preferred stock. Also, certin provisions of credit facilities contain restrictions on the ratio of debt to total capitalization. IPC must obtain the approval of the Oregon Public Utilty Commission (OPUC) before it could directly or indirectly loan funds or issue notes or give credit on its books to IDACORP. IPC Common Stock In 2008 and 2007, IDACORP contrbuted $37 milion and $51 milion respectively, of additional equity to 1PC. No additional shares ofIPC common stock were issued. Stock-Based Compensation Through its parent company, IDACORP, IPC has three share-based compensation plans. IDACORP's employee plans are the 2000 Long- Tenn Incentive and Compensation Plan (L TICP) and the 1994 Restrcted Stock Plan (RSP). These plans are intended to align employee and shareholder objectives related to IDACORP's long-tenn growth. IDACORP also has one non-employee plan, the Director Stock Plan (DSP). The purpose of the DSP is to increase directors' stock ownership through stock-based compensation. The L TICP for officers, key employees and directors pennits the grant of non qualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, pedonnance inits, perfonnance shares and other awards. The RSP pennits only the grant of restricted stock or pedonnance-based restrcted stock. At December 31, 2008, the maximum number of shares available under the LTICP and RSP were 1,568,551 and 68,027, respectively. The following table shows the compensation cost recognized in income and the tax benefits resulting from these plans, as well as the amounts allocated to IPC for those costs associated with IPC's employees (in thusands of dollars): IPC Compensation cost Income tax benefit 2008 $ 3,683 $ 1,440 2007 $ 2,473 $ 967 No equity compensation costs have been capitalized. Stock awards: Restrcted stock awards have vesting periods of up to four years. Restrcted stock awards entitle the recipients to dividends and voting rights, and unvested shares are restricted to disposition and subject to fodeiture under certain circumstances. The fair value of restrcted stock awards is measured based on the market price of the underlying common stock on the date of grant and charged to compensation expense over the vesting period based on the number of shars expected to vest. Pedonnance-based restrcted stock awards have vesting periods of three years. Pedonnance awards entitle the recipients to voting rights, and unvested shares are restrcted to disposition, subject to forfeiture under certain circumstances, and subjectto meeting IFERC FORM NO.1 (ED. 12-88) Page 123.6 I I I I I I I I I I II I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/15/2009 2008/04 NOTES TO FINANCIAL STATEMENTS (Continued) I specific perfonnance conditions. Based on the attainment of the perfonnance conditions, the ultimate award can range from zero to 150 percent of the target award. For awards granted prior to 2006, dividends were paid to recipients at the time they were paid on the common stock. Begining with the 2006 awards, dividends are accumulated and wil be paid out only on shares that eventually vest. I I The perfonnance goals for the 2008 awards are independent of each other and equally weighted, an are based on two metrcs, cumulative earings per share (CEPS) and total shareholder return (TSR) relative to a peer group. The fair value of the CEPS portion is based on the market value at the date of grant, reduced by the loss in time-value of the estimated futue dividend payments, using an expected quarerly dividend of $0.30. The fair value of the TSR portion is estimated using a statistical model that incorporates the probability of meeting perfonnance targets based on historical returns relative to the peer group. Both perfonnance goals are measured over the three-year vesting period and are charged to compensation expense over the vesting period based on the number of shares expected to vest.I I A summar of restricted stock and perfonnance share activity is presented below. IPC share amounts represent the portion of IDACORP amounts related to IPC employees: I I Nonvested shares at January 1, 2008 Shares granted Shares forfeited Shares vested Nonvested shares at December 3 i, 2008 Number of Shares 243,496 124,031 (40,024) (24,246) 303,257 $I I The total fair value of shares vested during the years ended December 31,2008 and 2007 was $0.8 milion and $0.9 milion, respectively. At December 31, 2008, IPC had $2.7 milion of total unrecognized compensation cost related to nonvested share-based compensation that was expected to vest. IPC's share of this amount was $2.5 milion. These costs are expected to be recognized over a weighted-average period of 1.70 years. IPC uses IDACORP original issue and/or treasur shares for these awards. I I Stock options: Stock option awards are granted with exercise prices equal to the market value of the stock on the date of grant. The options have a tenn of 10 years from the grnt date and vest over a five-year period. The fair value of each option is amortized into compensation expense using graded-vesting. Beginning in 2006, stock options are not a significant component of share-based compensation awards under the LTICP. I The fair values of all stock option awards have been estimated as of the date of the grt by applying a binomial option pricing modeL. The application of this model involves assumptions that are judgmental and sensitive in the detennination of compensation expense. No options were grnted in 2008 or 2007. The following table presents infonnation about options granted and exercised (in thousands of dollars, except for weighted-average amounts):I I Weighted-average grant-date fair value Fair value of options vested Intrinsic value of options exercised Cash received from exercises Tax benefits realized from exercises IPC 2008 2007 $$ 353 579 182 II 707 40 71 4I I As of December 31, 2008, there was less than $0. i milion of total unrecognized compensation cost related to stock options. These IFERC FORM NO.1 (ED. 12-88) Page 123.7 I IPC's transactions in IDACORP are summarzed below: I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) costs are expected to be recognized over a weighted average penod of 0.6 years. IPC uses IDACORP onginal issue and/or treasury shares to satisfY exercised options. Weighted Weighted-Average Aggregate Number Average Remaining Intrinsic of Exercise Contractual Value Shares Price Term (OOOs)IPC Outstanding at December 31, 2007 611,243 $33.75 4.71 $2,310 Exercised (30,700)23.04 Forfeited (3,547)30.14 Outstanding at December 3 i, 2008 576,996 $34.34 3.67 $611 Vested or expected to vest at December 3 i, 2008 575,420 $34.35 3.66 $611 Exercisable at December 31,2008 526,105 $34.75 3.46 $611 4. LONG-TERM DEBT The following t~ble summarzes long-term debt at December 31 : I I I I I I I I I I 2008 2007 (thousands of dollars)First mortgage bonds:$$ 7.20%Series due 2009 80,000 80,000 6.60%Series due 2011 120,000 120,000 4.75%Series due 2012 100,000 100,000 4.25%Series due 2013 70,000 70,000 6.025% Senes due 2018 120,000 6%Series due 2032 100,000 100,000 5.50%Series due 2033 70,000 70,000 5.50%Series due 2034 50,000 50,000 5.875% Series due 2034 55,000 55,000 5.30%Series due 2035 60,000 60,000 6.30%Series due 2037 140,000 140,000 6.25%Series due 2037 100,000 100,000 Total first mortgage bonds 1,065,000 945,000 Pollution control revenue bonds: Vanable Rate Senes 2003 due 2024(1)49,800 49,800 Vanable Rate Series 2006 due 2026(1)116,300 116,300 Varable Rate Series 2000 due 2027 4,360 4,360 Total pollution control revenue bonds 170,460 170,460 Amencan Falls bond guarantee 19,885 19,885 Milner Dam note guarntee 9,573 10,636 Unamortized discount - net (3,163)(3,409)Term Loan Credit Facilty 166,100 Purchase of pollution control revenue bonds (166,100) Total long-term debt $1,261,755 $1,142,572 IFERC FORM NO.1 (ED. 12-88) Page 123.8 I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I (\ )Humboldt County and Sweetwater County Pollution Control Revenue bonds are secured by first mortgage bonds, bringing the total first mortgage bonds outstandi ng at December 3 i, 2008, to $ i .23 i bi Ilion. I At December 31, 2008, the maturities for the aggregate amount of long-term debt outstanding were (in thousands of dollars): I 2009 2010 2011 2012 2013 Thereafter IPC $ 81,064 $ 1,064 $ 121,064 $ 101,064 $ 71,064 $ 886,435 I At December 3 1,2008 and 2007, the overall effective cost oflPC's outstanding debt was 5.59 percent and 5.72 percent, respectively. I Long-Term Financing On April 3,2008, IPC entered into a Selling Agency Agreement with each ofBanc of America Securities LLC, BNY Capital Markets, Inc., J.P. Morgan Securities Inc., KeyBanc Capital Markets Inc., Lazard Capital Markets LLC, Piper Jaffray & Co., RBC Capital Markets Corporation, SunTrust Robinson Humphrey, Inc., Wachovia Capital Markets, LLC, Wedbush Morgan Securities Inc. and Wells Fargo Securities, LLC in connection with the issuance and sale by IPC from time to time of up to $350 millon aggregate principal amount of First Mortgage Bonds, Secured Medium-Term Notes, Series H. On July 10,2008, IPC issued $120 milion of its 6.025% First Mortgage Bonds, Secured Medium-Term Notes, Series H, due July 15, 2018. IPC used the net proceeds to pay down short-term debt As of December 31, 2008, IPC has $230 milion remaining on a shelf registration statement that can be used for the issuance of first mortage bonds and unsecured debt I I I In January 2007, the IPC Board of Directors approved an increase of the maximum amountoffirst mortgage bonds issuable by IPC to $1.5 bilion. The amount issuable is also restricted by propert, earnings and other provisions of the mortgage and supplemental indentures to the mortgage. IPC may amend the indenture and increase this amount without consent of the holders of the first mortgage bonds. The indenture requires that IPC's net earnings must be at least twice the aiiual interest requirements on all outstanding debt of equal or prior rank, including the bonds that IPC may propose to issue. Under certain circumstances, the net earings test does not apply, including the issuance of refunding bonds to retire outstanding bonds that mature in less than two years or that are of an equal or higher interest rate, or prior lien bonds. I I As of December 31, 2008, IPC could issue under the mortgage approximately $528 millon of additional first mortgage bonds based on unfunded property additions and $532 milion of additional first mortgage bonds based on retired first mortgage bonds. These amounts are furher limited by the $1.5 bilion restriction discussed above. At December 31, 2008, unfunded propert additions were approximately $880 milion.I I The mortgage requires IPC to spend or appropriate 15 percent of its annual gross operating revenues for maintenance, retirement or amortization of its properties. IPC may, however, anticipate or make up these expenditures or appropriations within the five years that immediately follow or precede a particular year. I The mortgage secures all bonds issued under the indenture equally and ratably, without preference, priority or distinction. IPC may issue additional first mortgage bonds in the future, and those first mortgage bonds wil also be secured by the mortgage. The lien of the indenture constitutes a first mortgage on all the properties of IPC, subject only to certain limited exceptions including liens for taxes and assessments that are not delinquent and minor excepted encumbrances. Certain of the properties of IPC are subject to easements, leases, contracts, covenants, workmen's compensation awards and similar encumbrances and minor defects and clouds common to properties. The mortgage does not create a lien on revenues or profits, or notes or accounts receivable, contracts or choses in action, except as permitted by law during a completed default, securities or cash, except when pledged, or merchandise or equipment manufactured or acquired for resale. The mortgage creates a lien on the interest of IPC in propert subsequently acquired, other than excepted propert, subject to limitations in the case of consolidation, merger or sale of all or substantially all of the assets of IPe. I I I Pollution Control Revenue Refunding Bonds On April 3,2008, IPC made a mandatory purchase of the $49.8 millon Hwnboldt County, Nevada Pollution Control Revenue Refunding Bonds (Idaho Power Company Project) Series 2003 and the $ I 16.3 milion Sweetwater County, Wyoming Pollution IFERC FORM NO.1 (ED. 12-88) Page 123,9 I Name of Respondent This Report is:Date of Report YearlPeriod of Report (1) 2Ç An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I Control Revenue Refunding Bonds (Idaho Power Company Project) Senes 2006 (together, the Pollution Control Bonds). IPC initiated this trnsaction in order to adjust the interest rate penod of the pollution control bonds from an auction interest rate period to a weekly interest rate period, effective April 3, 2008. The pollution control bonds remain outstanding and have not been retired or cancelled. The maximum interest rate is 14 percent for the Sweetwater bonds and at specified rates capped at i 2 percent for the Humboldt bonds. I The regularly scheduled principal and interest payments on the Senes 2006 bonds and principal and interest payments on the bonds upon mandatory redemption on determination of taxabilty are insured by a financial guaranty insurace policy issued by Ambac Assurance Corporation. I I Term Loan Credit Agreement IPC entered into a $170 milion Term Loan Credit Agreement, dated as of April I, 2008, with JPMorgan Chase Bank, N .A., as administrative agent and lender, and Bank of America, N.A., Union Bank of Cali fomi a, N.A. and Wachovia Bank NationalAssociation, as lenders. The Term Loan Credit Agreement provided for the issuance of term loans by the lenders to IPC on April I, 2008, in an aggregate principal amO\ß1t of $170 millon. The loans were due on March 31, 2009 and could be prepaid but not reborrowed. IPC used $166.1 milion of the proceeds from the loans to effect the mandatory purchase on April 3, 2008, of the Pollution Control Bonds (as discussed above under "Pollution Contrl Revenue Refunding Bonds") and $3.9 milion to pay interest, fees and expenses incurred in connection with the Pollution Control Bonds and the Term Loan Credit Agrement. I I On February 4, 2009, IPC entered into a new $170 millon Term Loan Credit Agreement with JPMorgan Chase Bank, N.A., as administrative agent and lender, Bank of America, NA., Union Ban, N.A. and Wachovia Bank, National Association, as lenders. IPC used the proceeds to repay the above mentioned Term Loan Credit Agreement. The loans are due on February 3, 2010, but are subject to earlier payment if IPC remarkets the pollution control revenue refuding bonds discussed below. The loans may be prepaid but may not be reborrowed. I I The loans bear interest at either a floating rate or a Eurodollar rate. The floating rate is equal to (i) the highest of (a) the prie rate announced by JPMorgan Chase Bank on such day, (b) the sum of (I) the federal fuds effective rate in effect on such day plus (2) 0.5 percent per anum and (c) an amount equal to (1) the LIBO Reference Rate on such day plus (2) i percent plus (ii) the applicable margin. The Eurodollar rate is (i) the rate published on the Reuters BBA Libor Rates Page 3750 (or on any successor or substitute page) for dollar deposits with a comparable maturty pius (ii) the applicable margi. The LIBO Reference Rate is the rate appearng on the Reuters BBA Libor Rates Page 3750 (or on any successor or substitute page) as the rate for United States dollar deposits for a one month interest period. The applicable margin is curently 2 percent for Eurodollar advances and i percent for floating rate advances, but may be increased or decreased based upon the ratings assigned to IPC's senior unsecured debt by Moody's and S&P. I I The new Term Loan Credit Agreement is a short-term arngement however, $ i 66.1 millon was classified as long-term debt as allowed by SFAS NO.6 Classifcation a/Short-Term Obligations Expected to Be Refinanced. IPC has the abilty to refinance the loans on a long-term basis by utilizing its credit facilty, provided that the aggregate of the commitments utilizing the credit facilit and commercial paper outstanding does not exceed $300 milion. The remaining $3.9 milion of the loans is classified as short-term debt. I I 5. NOTES PAYABLE:IIPC has a $300 milion credit facilty that expires on April 25, 20 I 2. Commercial paper may be issued up to the amounts supported by the bank credit facilities. Under these facilties the companies pay a facility fee on the commitment, quarterly in arears, based on its rating for senior unsecured long-term debt securities withut third-part credit enhancement as provided by Moody's and S&P. At December 31, 2008 no loans were outstanding on IPC's facility.I IAt December 31, 2008, IPC had regulatory authonty to incur up to $450 milion of short-term indebtedness. Balances and interest rates of IPC's short-term borrowings were as follows at December 31 (in thousands of dollar): IPC 2008 2007 (thousands of dollars)I Balances: At the end of year IFERC FORM NO.1 (ED. 12-88) $112,850 $136,585 I Page 123,10 I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I Average during the year $151,192 $96,890 Weighted-average interest rate: At the end of year 4.89%5.56% I A verage during the year 3.97%5.54% 6. REGULATORY MATTERS: I Regulatory Assets and Liabilties The following is a breakdown oflPC's regulatory assets and liabilities (in thousands of dollars): I Total Total Remaining Not as of as of Amortization Earning Earning December December I Description Period a Return a Return 31,2008 31,2007 Regulatory Assets: Income Taxes $-$335,644 $335,644 $309,902 I Benefit Plans(l)177,348 177,348 17,765 Deferred Pension Costs(l)10,583 10,583 2,797 Conservation 2010 3,942 4,864 8,806 8,107 I PCA Deferral 2009 140,821 140,821 92,323 FCA Deferral 2,721 2,721 Oregon Deferral(2)2,878 2,878 5,100 I Oregon PCAM Deferral(3)5,400 5,400 Asset Retirement 10,907 10,907 12,188 Obligations( 4) I Grid West Loans 2013 65 922 987 1,108 Mark -to- Market Liabilties 3,074 3,074 171 Other 2010 77 160 237 379 Total(5)$155,904 $543,502 $699,406 $449,840 I Regulatory Liabilities: Income Taxes $-$46,102 $46,102 $44,580 I Conservation 197 2 199 1,893 FCA Accrual (prior year)2009 1,105 1,105 2,145 Removal Costs(4)156,837 156,837 155,314 I Mark-to-Market Assets 652 652 586 Other 514 514 851 I Total(6)$197 $205,212 $205,409 $205,369 (I)See Note 8. (2)Amortization capped at 10 percent of gross Oregon revenue per year. I (3)Amortization capped at 6 percent of gross Oregon revenue per year beginning after the Oregon Deferral amortization is completed. (4)See Note 12. (5)Includes $3,074 and $172 for 2008 and 2007, respectively, reported in other current assets on the balance sheets. (6)Includes $2,413 and $2,166 for 2008 and 2007, respectively, reported in other current liabilities on the balance sheets, I In the event that recovery of costs through rates becomes unlikely or uncertain, SF AS 7 I would no longer apply. If IPC were to discontinue application of SF AS 7 I for some or all of its operations, then these items may represent strnded investments. If IPC is not allowed recovery of these investments, it would be required to write off the applicable portion of regulatory assets and the financial effects could be significant.I I FERC FORM NO.1 (ED. 12-88)Page 123,11 I Name of Respondent This Report is:Date of Report Year/Perid of Report (1) ~An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04115/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I Idaho Rate Cases 2008 General Rate Case: On January 30, 2009, the IPUC issued an order approving an average annual increase in Idaho base rates, effective Februar 1,2009, of 3. 1 percent (approximately $20.9 millon annually), a return on equity of 10.5 percent and an overall rate of return of 8. 18 percent. On Februar 19,2009, IPC fied a request for reconsideration with the IPUC. In its fiing, IPC asked the IPUC to reconsider four areas having a Idaho jurisdictional combined revenue requirement impact of approximately $8 milion annually. Included in these areas is an item that relates to a $3.3 milion expense credit received in 2006 as a result of successful litigation with the FERC and other federal agencies (FERC Credit). In the order, the IPUC directed IPC to refund the FERC Credit to customers over a five year period, thereby reducing IPC's anual revenue requirement by approximately $0.7 milion during such period. IPC believes that this was contr to Idaho law. IfIPC is unsuccessful in its challenge of the IPUC's ruling on FERC fees, it wil recognize a loss for some or all of this amount. I I I 2007 General Rate Case: On June 8, 2007, IPC fied an application with the IPUC requesting an average rate increase of 10.35 percent ($63.9 milion anually). On February 28, 2008, the IPUC approved a settlement stipulation that included an average increase in base rates of 5.2 percent (approximately $32. I milion annually), effective March 1, 2008. The settlement did not specify an overall rate of return or a return on.equity. I I Danskin CTl Power Plant Rate Case: On March 7, 2008, IPC fied an application with the IPUC requesting recovery of constrction costs associated with the gas-fired Danskin CTI plant located near Mountain Home, Idaho. Danskin cn began commercial operations on March 1 1, 2008. IPC requested adding to rate base approximately $65 milion attbutable to the cost of constrcting the generating facilty and the related trsmission and interconnection facilities, which would have resulted in a base rate increase of 1.39 percent, or approximately $9 milion in annual revenues. I I On May 30, 2008, the IPUC authorized IPC to add to its rate bae $64.2 milion for the Danskin cn plant and related facilties, effective June 1,2008, resulting in a base rate increase of i .37 percent, or $8.9 milion in annual revenues. Costs not approved in this order wil be included in future filings.I I Deferred Net Power Supply Costs IPC's deferred net power supply costs consisted of th following at December 31 (in thousands of dollars): 2008 2007 Idaho PCA current year: Deferrl for the 2008-2009 rate yearll)$$85,732 Deferral for the 2009-2010 rate year 93,657 Idaho PCA tre-up awaiting recovery: Authorized May 2007 6,591 Authorized May 2008 47,164 Oregon deferral: 2001 costs 1,663 2,993 2006 costs 1,215 2,107 2008PCAM 5,400 Total deferral $149,099 $97,423 I I I (I) The 2008-2009 peA deferrl balance is reduced by $16.5 milion of emission allowance sales in 2007. I IIdaho: IPC has a PCA mechanism that provides for annual adjustments to the rates charged to its Idaho retail customers. The PCA trcks IPC's actual net power supply costs (fuel and purhased power less off-system sales) and compares these amounts to net power supply costs currently being recovered in retail rates. I I The annual adjustments are based on two components: · A forecast component, based on a forecast of net power supply costs in the coming year as compared to net power supply costs in base rates; and IFERC FORM NO.1 (ED. 12-88) Page 123.12 I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I · A tre-up component, based on the difference between the previous year's actual net power supply costs and the previous year's forecast. This component also includes a balancing mechanism so that, over time, the actual collection or refund of authorized tre-up dollars matches the amounts authorized. The tre-up component is calculated monthly, and interest is applied to the balance. Prior to Februar 1, 2009, the PCA mechanism provided that 90 percent of deviations in power supply costs were to be reflected in IPC's rates for both the forecast and the tre-up components.I I 2008-2009 PCA: On May 30, 2008, the IPUC approved IPC's 2008-2009 PCA and an increase to existing revenues of$73.3 milion, effective June 1,2008, which resulted in an average rate increase to IPC's customers of 10.7 percent. The IPUC's order adopted an IPUC Staff proposal to use a "normal" forecast for power supply costs. Th revenue increase is net of $16.5 milion of gains from the 2007 sale of excess S02 emission allowances, including interest, which the IPUC ordered be applied against the PCA.I I 2007-2008 PCA: On May 31,2007, the IPUC approved IPC's 2007-2008 PCA fiing. The fiing increased the PCA component of customers' rates from the then-existing level, which was $46.8 milion below base rates, to a level that is $30.7 millon above those base rates. This $77.5 milion increase was net of $69.1 milion of proceeds from sales of excess SOi emission allowances. The new rates became effective June 1,2007. I Emission Allowances: During 2007, IPC sold 35,000 S02 emission allowances for a total of$I 9.6 milion. The sales proceeds allocated to the Idaho jursdiction were approximately $18.5 milion. On April 14,2008, the IPUC ordered that $16.4 millon of these proceeds, including interest, be used to help offset the PCA tre-up balances from the 2007-2008 PCA. The order also provided that $0.5 milion may be used to fund an energy education progr.I I I In 2005 and early 2006, IPC sold 78,000 S02 emission allowances for a total of $8 1.6 millon. The sales proceeds allocated to the Idaho jurisdiction were approximately $76.8 milion. On May 12,2006, the IPUC approved a stipulation that allowed IPC to retain ten percent as a shareholder benefit with the remaining 90 percent plus a caring charge recorded as a customer benefit. This customer benefit was used to partially offset the PCA true-up balance and was reflected in PCA rates in effect from June 1, 2007, to May 31,2008. Oregon: On April 30, 2007, IPC fied for an accounting order with the OPUC to defer net power supply costs for the period from May 1, 2007, through April 30, 2008, in anticipation of higher than "normal" (higher than base) power supply expenses. In the filing, IPC included a forecast of Oregon's jursdictional share of excess power supply costs of$5.7 milion. A hearing is set for April 16, 2009.I I On April 28, 2006, IPC fied for an accounting order with the OPUC to defer net power supply costs for the period of May 1,200, through April 30, 2007. A settlement agreement was reached wi1h the OPUC Staff and the Citizens' Utilty Board in the amount of $2 milion, which was approved by 1he OPUC on December 13,2007. I I The timing of future recovery of Oregon power supply cost deferrals is subject to an Oregon statute that specifically limits rate amortizations of deferred costs to six percent of gross Oregon revenue per year. IPC is currently amortizing through rates power supply costs associated with the western energy situation of 2000 and 2001, which is discussed furher under "Note 7 - LEGAL AND ENVIRONMENTAL ISSUES - Western Energy Proceeding at the FERC." Full recovery ofthe 2001 deferrl is not expected until 2009. The 2006-2007 and the 2007-2008 deferrals would have to be amortized sequentially following 1he full recovery of the 2001 deferraL. I Oregon Power Cost Recovery Mechanism: On August 17,2007, IPC fied an application with the OPUC requesting the approval of a power cost recovery mechanism similar to the Idaho PCA. A joint stipulation was fied with the OPUC on March 14,2008, and the OPUC approved the stipulation on April 28, 2008. I The stipulation and OPUC order established a power cost recovery mechanism with two components: the annual power cost update (APeU) and the power cost adjustment mechanism (PCAM). The combination of the APCU and the PCAM allows IPC to recover excess net power supply costs in a more timely fashion than though the previously existing deferrl process. I I FERC FORM NO.1 (ED. 12-88)Page 123.13 I Name of Respondent This Report is:Date of Report Year/Perid of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I APCU: The APCU allows IPC to reestablish its Oregon base net power supply costs annually, separate from a general rate case, and to forecast net power supply costs for the upcoming water year. The APCU has two components: the "October Update," where each October IPC calculates its estimated nonnalized net power supply expenses for lle following April through March test period, and the "March Forecast," where each March IPC fies a forecast of its expected net power supply expenses for the same test period, updated for a number of variables including the most recent stram flow data and future wholesale electrc prices. On June I of each year, rates are adjusted to reflect costs calculated in the APCU. I I On October 29, 2007, IPC fied the October Update portion of its 2008 APCU with the OPUC reflecting the estimated net power supply expenses for the April 2008 through March 2009 test period. On March 24, 2008, IPC submitted testimony to the OPUC revising its calculation of the October Update to confonn to the methodology agreed to by the paries in the stipulation. IPC also submitted the March Forecast, reflecting expected hydroelectrc generating conditions and forward prices for the April 2008 through March 2009 test period. The expected power supply costs of $ 150 milion represented an increase of approximately $23 millon over the October Update. I I On May 20, 2008, the OPUC approved IPC's 2008 APCU (comprising both the October Update and the March Forecast) with the new rates effective June 1,2008. The approved APCU resulted in a $4.8 milion, or 15.69 percent, increase in Oregon revenues.I On October 23,2008, IPC filed the October Update portion of its 2009 APCU with the OPUC. The filing, combined with supplemental testimony fied on December 1,2008, reflects that revenues associated with IPC's base net power supply costs would be increased by $ 1.6 milion over the previous October Update, an average 4.55 percent increase. The October Update wil be combined with the March Forecast portion of the 2009 APeU, with fmal rates expected to become effective on June 1,2009. I PCAM: The PCAM is a tre-up to be fied annually in Februar. The filing calculates the deviation between actul net power supply expenses incurred for the preceding calendar year and the net power supply expenses recovered through the APCU for the same period. Under the PCAM, IPC is subject to a portion of the business risk or benefit associated with this deviation through application of an asymmetrical deadband (or mnge of deviations) within which IPC absorbs cost increases or decreases. For deviations in actual power supply costs outside of the deadband, the PCAM provides for 90/10 sharng of costs and benefits between customers and IPC. However, a collection wil occur only to the extentthat it results in IPC's actual return on equity (ROE) for the year being no greater than 100 basis points below IPC's last authorized ROE. A refund wil occur only to the extent that it results in IPC's actual ROE for that year being no less than 100 basis points above IPC's last authorized ROE. The PCAM rate is then added to or subtracted from the APCU rate, with new combined rates effective each Jme i. I I I On October 6, 2008, the OPUC provided an order clarfying that the PCAM is a deferral under the Oregon statute. IPC expects that deferrls under the PCAM component wil be subject to the six percent limitation on annual amortization discussed above. IPC had $5.4 milion deferred under the PCAM as of December 3 1,2008. I IFixed Cost Adjustment Mechanism (FCA) On March 12,2007, the IPUC approved the implementation of a FCA mechanism pilot program for IPC's residential and small general service customers. The FCA is a rate mechanism designed to remove IPC's disincentive to invest in energy effciency programs by separating (or decoupling) the recovery of fixed costs from the vaiable kilowatt-hour charge and linking it instead to a set amount per customer. In the FCA, for each customer class, the number of customers is multiplied by a fixed cost per customer. The cost per customer is based on IPC's revenue requirement as established in a general rate case. This authorized fixed cost recovery amount is compared to the amount of fixed costs actually recovered by IPC. The amount of over- or under-recovery is then returned to or collected from customers in a subsequent rate adjustment. The pilot progra began on Januar 1,2007, and runs through 2009, with the first rate adjustment occurrng on June I, 2008, and subsequent rate adjustments occuring on June I of each year during its tenn. I I IOn March 14,2008, IPC filed an application requesting a $2.4 milion rate reduction under the FCA pilot progrm for the net over-recovery of fixed costs duri 2007. On May 30, 2008, the IPUC approved the rate reduction of $2.4 milion to be distributed to residential and small general service customer classes equally on an energy used basis durng the June I, 2008, through May 3 I, 2009, FCA year. IPC deferred $2.5 milion of FCA net under-recovery of fixed costs during 2008.I Idaho Energy Effciency Rider (Rider) Prudency Review I FERC FORM NO.1 (ED. 12-88) Page 123.14 I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I IPC's Rider is the chief funding mechanism for IPC'ginvestmeTt in conservation, energy efficiency and demand response programs. Effective June 1,2008, IPC collects 2.5 percent of base revenues, or approximately $17 millon annually, under the Rider. Prior to that date, IPC collected 1.5 percent of base revenues, with funding caps for residential and irrigation customers. I In the 2008 general rate case, IPC requested that the IPUC explicitly find that IPC's expenditures between 2002 and 2007 of $29 milion of funds obtained from the Rider were prudently incurred and would, therefore, no longer be subject to potential disallowance. The IPUC Staff recommended that the IPUC defer a prudency determination for these expenditures untillPC was able to provide a comprehensive evaluation package of its programs and efforts. IPC contended that suffcient information had already been provided to the IPUC Staff for review.I I On February 18,2009, IPC fied a stipulation with the IPUC reflecting an agreement with the IPUC Staff on $ 14.3 milion of the Rider funds. The IPUC Staff agreed that this portion of the Rider expenditures were prudently incurred. IPC and the IPUC Staff agreed to continue to exchange information and discuss settlement with regard to the remaining $ 1 4.7 milion, and IPC wil fie a pleading with the IPUC by April I, 2009 seeking a prudency detennination on the remainder. If resolution with respect to the remaining $ 1 4.7 milion cannot be reached in the proceedings stemming from the April 1 fiing, IPC and the IPUC Staff wil recommend a procedure to allow the IPUC to make such a detennination.I I Open Access Transmission Tariff (OA TT) On March 24, 2006, IPC submitted a revised OA IT fiing with the FERC requesting an increase in transmission rates. In the fiing, IPC proposed to move from a fixed rate to a formula rate, which allows for trnsmission rates to be updated each year based on financial and operational data IPC files annually with the FERC in its Form 1. The formula rate request included a rate of return on equity of 1 1.25 percent. IPC's fiing was opposed by several affected parties. Effective June 1,2006, the FERC accepted IPC's proposed new rates, subject to refund pending the outcome of the hearing and settlement process. I I On August 8,2007, the FERC approved a settlement agreement by the parties on all issues except the treatment of contracts for transmission servce that contain their own terms, conditions and rates that were in existence before the implementation ofOATT in 1996 (Legacy Agreements). This settlement reduced IPC's proposed new rates and, as a result, approximately $1.7 milion collected in excess of the settlement rates between JlDe 1, 2006, and July 3 i, 2007, was refunded with interest in August 2007. As par of the settlement agrement, the FERC established an authorized rate of return on equity of 10.7 percent.I I On August 31,2007, the FERC Presiding Administrative Law Judge (AU) issued an initial decision (Initial Decision) with respect to the treatment of the Legacy Agreements, which would have further reduced the new transmission rates. IPC, as well as the opposing parties, appealed the Initial Decision to the FERe. If implemented, the Initial Decision would have required IPC to make additional refunds, including interest, of approximately $5.4 millon (including $0.4 millon of interest) for the June 1, 2006, through December 31, 2008, period. I PC previously reserved this entire amount. I On January 15,2009, the FERC issued an Order on Initial Decision (FERC Order), which upheld the Initial Decision of the AU in most respects, but modified the Initial Decision in one respect that is unfavorable to IPe. The decision requires IPC to reduce its transmission servce rates to FERC jurisdictional customers. Furhermore, IPC is required to make refunds to FERC jurisdictional transmission customers in the total amount of$13.3 milion (including $1.1 milion in interest) for the period since the new rates went into effect in June 2006. Based on the FERC Order IPC has reserved an additional $7.9 millon (including $0.7 millon in interest) in the fourth quarter of2008, bringing the total reserve amount to $13.3 milion. Prior to the FERC Order, the FERC jurisdictional transmission revenues (net of the $5 millon reserve) recorded in the last seven months of2006, all of 2007 and 2008 were $8.1 millon, $13.3 millon and $15.8 milion, respectively. Under the FERC Order, the transmission revenues would have been $6.4 milion in the last seven month of 2006, $1 i milion in 2007 and $12.6 milion in 2008. Refunds were made on February 25, 2009. I I I I IPC fied a request for rehearing with the FERC on February 17,2009. IPC believes that the treatment ofthe Legacy Agreements conflcts with precedent. The rehearing request asserts that the FERC order is in error by: (1) requiring IPC to include the contrct demands associated with the Legacy Agreements in the OA IT formula rate divisor rather than crediting the revenue from the Legacy Agreements against IPC's transmission revenue requirement; (2) concluding that IPC must include the contract demands associated with the Legacy Agreements ratherthan the customers' coincident peak demands; (3) concluding that the transmission rate contained in one or more of the Legacy Agreements was not a discounted rate; (4) failing to consider the non-monetar benefits received by IPC from the Legacy Agreements; (5) concluding that the services provided under the Legacy Agreements are finn services and thereforeI I I FERC FORM NO.1 (ED. 12-88)Page 123.15 Name of Respondent Th is Report is:Date of Report Year/Period of Report (1) ~ An Onginal (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I should be handled for rate purposes in the same maer as firm services mder the OA TT; and (6) failing to affinn the rate treatment that has been used for the Legacy Agreements for approximately 30 years.I Pension Expense In the 2003 Idaho general rate case, the IPUC disallowed recovery of pension expense because there were no current cash contributions being made to the pension plan. On March 20,2007, IPC requested that the IPUC clarify that IPC can consider future cash contributions made to the pension plan a recoverable cost of service. On June 1,2007, the IPUC issued an order authorizing IPC to account for its defined benefit pension expense on a cash basis, and to defer and account for pension expense under SF AS 87, Employers' Accountingfor Pensions, as a regulatory asset. The IPUC acknowledged that it is appropriate for IPC to seek recovery in its revenue requirement of reasonable and pruently incurrd pension expense based on actual cash contrbutions. The regulatory asset created by this order is expected to be amortized to expense to match the revenues received when future pension contrbutions are recovered through rates. The deferrl of pension expense did not begin until $4. i milion of past contrbutions stil recorded on the balance sheet at December 3 1,2006, were expensed. For 2007, approximately $2.8 milion was deferred to a regulatory asset beginning in the third quarer. In 2008, $7.9 milion of pension expense was deferred. IPC did not request a carring charge on the deferral balance. I I I 7. COMMITMENTS AND CONTINGENCIES:I IPurchase Obligations: As of December 3 i, 2008, IPC had signed agreements to purchase energy from 92 CSPP facilties with contrcts raging from one to 30 years. Seventy-nine of these facilties, with a combined nameplate capacity of267 megawatts (MW), were on-line at the end of 2008; the other 13 facilities under contract, with a combined nameplate capacity of 190 MW, are projected to come on-line during 2009 and 2010. The majority of the new facilities wiD be wind resources which wil generate on an intermittent basis. Durng 2008, IPC purchased 756,014 megawatt-hours (MWh) from these projects at a cost of $45.9 milion, resulting in a blended price of6.1 cents per kilowatt hour. IPC purchased 777, 147 megawatt-hour at a cost of $45 miDion in 2007. I At December 3 I, 2008, IPC had the following long-term commitments relating to purchases of energy, capacity, trnsmission rights and fuel: I 2009 2010 2011 2012 2013 Thereafter (thousands of dollars)Cogeneration and small power production $73,684 $76,150 $95,579 $97,234 $94,888 $1,334,434 Power and transmission rights 84,040 19,013 15,035 2,655 2,655 10,455 Fuel 65,808 27,179 26,891 6,895 9,664 90,320 I I I In addition, IPC has the following long-tenn commitments for lease guarantees, equipment, maintenance and services, and industr related fees.I ì 2009 2010 2011 2012 2013 Thereafter (thousands of dollars) Operating leases $3,081 $2,754 $2,327 $1,799 $1,795 $22,654 Equipment, maintenance, and service agreements 82,075 23,284 21,820 1,783 1,724 6,896 FERC and other industr related fees 3,922 3,922 3,922 3,922 3,922 19,612 I I Guarantees IPC has agreed to guarantee the perfonnance of reclamation activities at Bridger Coal Company of which Idaho Energy Resources Co., IFERC FORM NO.1 (ED. 12-88) Page 123.16 i I I . Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I a subsidiary of IPC, owns a one-third interest. This guarantee, which is renewed each December, was $60 millon at December 3 I, 2008. Bridger Coal Company has a reclamation trst fund set aside specifically for the purpose of paying these reclamation costs. Bridger Coal Company and IPC expect that the fund wil be suffcient to cover all such costs. Because of the existence of the fund, the estimated fair value of this guarantee is minimal.I Legal Proceedings Western Energy Proceedings at the FERC: Throughout this report, the term "western energy situation" is used to refer to the California energy crisis that occurred during 2000 and 2001, and the energy shortages, high prices and blackouts in the western United States. High prices for electricity in California and in western wholesale markets during 2000 and 2001 caused numerous purchasers of electricity in those markets to initiate proceedings seeking refunds. Some of these proceedings (the western energy proceedings) remain pending before the FERC or on appeal to the United States Cour of Appeals for the Ninth Circuit (Ninth Circuit). I I I I There are pending in the Ninth Circuit approximately 200 petitions for review of numerous FERC orders regarding the western energy situation, including the California refund proceeding, show cause orders with respect to contentions of market manipulation, and the Pacific Northwest proceedings. Decisions in these appeals may have implications with respect to other pending cases, including those to which IDACORP, IPC or IE are parties. IDA CORP, IPC and IE intend to vigorously defend their positions in these proceedings, but are unable to predict the outcome of these matters, except as otherwise stated below, or estimate the impact they may have on their consolidated financial positions, results of operations or cash flows. I California Refud: This proceeding originated with an effort by agencies of the State of California and investor owned utilties in California to obtain refuds for a portion of the spot market sales from sellers of electricity into California markets from October 2, 2000, through June 20, 200 I. In April 200 I, the FERC issued an order stating that it was establishing a price mitigation plan for sales in the California wholesale electricity market. The FERC's order also included the potential for directing electrcity sellers into California from October 2, 2000, through June 20, 2001, to refud portions of their spot market sales prices if the FERC determined that those prices were not just and reasonable. In July 200 I, the FERC initiated the California refund proceeding including evidentiary hearings to determine the scope and methdology for determining refunds. After evidentiary hearings, the FERC issued an order on refund liabilty on March 26, 2003, and later denied the numerous requests for rehearing. The FERC also required the California Independent System Operator (Cal ISO) to make a compliance filing calculating refund amounts. That compliance filing ha been delayed on a number of occasions and has not yet been fied with the FERC. I I I I I I IE and other paries petitioned the Ninth Circuit forreview of the FERC's orders on California refunds. As additional.FERC orders have been issued, further petitions for review have been filed by potential refund payors, including IE, potential refund recipients and governmental agencies. These cases have been consolidated before the Ninth Circuit. Since the initiation ofthese cases, the Ninth Circuit has convened a series of case management proceedings to organize these complex cases, while identifying and severing discrete cases that can proceed to briefing and decision and staying action on all of the other consolidated cases. In its October 2005 decision in the first of the severed cases, the Ninth Circuit concluded that the FERC lacked refund authorit over wholesale electrical energy sales made by governmental entities and non-public utilties. In its August 2006 decision in the second severed case, the Ninth Circuit ruled that all trnsactions that occurred within the California Power Exchange (CalPX) and the Cal ISO markets were proper subjects of the refund proceeding, refused to expand the proceedings into the bilateral market, approved the refund effective date as October 2, 2000, and required the FERC to consider claims that some market participants had violated governing tariff obligations at an earlier date than the refund effective date and expanded the scope of the refund proceeding to include trnsactions within the CalPX and Cal ISO markets outside the limited 24-hour spot market and energy exchange transactions. These latter aspects of the decision exposed sellers to increased claims for potential refunds. I I In 2005, the FERC established a framework for sellers wanting to demonstrate that the generally applicable FERC refund methodology interfered with the recovery of costs. IE and IPC made such a cost filing but it was rejected by the FERC in March 2006. IE and IPC requested rehearing of that rejection and that request remains pending before the FERC. IE and IPC are unable to predict how or when the FERC might rule on the request for rehearng, but its effect is confined to the minority of market paricipants that opted not to join the settlement described below. Accordingly, IE and IPC believe this matter wil not have a material adverse effect on their consolidated financial positions, results of operations or cash flows. I I On February 17,2006, IE and IPC jointly fied with the California Paries (Pacific Gas & Electrc Company, San Diego Gas & Electrc IFERC FORM NO.1 (ED. 12-SS) Page 123.17 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I Company, Southern California Edison Company, the California Public Utilities Commission, the Californa Electricity Oversight Board, the California Departent of Water Resources and the California Attorney General) an Offer of Settlement at the FERC settling matters encompassed by the California refund proceeding, as well as other FERC proceedings and investigations relating to the western energy matters, including IE's and IPC's cost filing and refund obligation. A number of other paries, representing a small minority of potential refund claims, chose to opt out of the settlement. Under the terms of the settlement, IE and IPC assigned $24.25 milion of the rights to accounts receivable from the Cal ISO and CalPX to the California Paries to pay into an escrow account for refunds to settling parties. Amounts from that escrow not used for settling paries and $ 1.5 milion of the remaining IE and IPC receivables that are to be retained by the CalPX are available to fund, at least parially, payment of th claims of any non-settling parties ifthey prevail in the remaining litigation of this matter. Any excess fuds remaining at the end of the case are to be returned to IPC and IE. Approximately $ I 0.25 milion of the remaining IE and IPC receivables was paid to IE and IPC under the settlement. In addition, the California Parties released IE and IPC from other claims stemming from the western energy market dysfuctions. The FERC approved the Offer of Settlement on May 22, 2006. I I I I I On October 24, 2006, the Port of Seattle petitioned the Ninth Circuit for review of the FERC orders approving the settlement On October 25,2007, the Ninth Circuit lifted the stay as to the Port of Seattle's appeal along with two other cases and severed the three cases from the remainder ofthe consolidated cases. On December 2, 2008, the Ninth Circuit fied an order dismissing the Port of Seattle petitions for review. That dismissal order is now finaL. Market Manipulation: As part of the California refund proceeding discussed above and the Pacific Northwest refund proceeding discussed below, the FERC issued an order permittng discovery and the submission of evidence regarding market manipulation by sellers during the western energy situation. On June 25, 2003, the FERC ordered more than 50 entities that participated in the western wholesale power markets between Januar I, 2000, and June 20, 200 I, including IPC, to show cause why certain trading practices did not constitute gaming ("gaming") or other forms of proscribed market behavior in concert with another part ("parership") in violation of the Cal ISO and CalPX Tariffs. In 2004, the FERC dismissed the ''partership'' show cause proceeding against IPC. The order dismissing IPC from the "partnership" proceedings was not the subject of rehearing requests and is now finaL. Later in 2004, the FERC approved a settlement of the "gaming" proceeding without finding of wrongdoing by IPC. The Port of Seattle was the only par to appeal the FERC orders approving the "gaming" settlement. On December 8, 2008, the Ninth Circuit issued an order dismissing that appeaL. The dismissal order is now finaL. I I I I The orders establishing the scope of the show cause proceedings ar presently the subject of review petitions in the Ninth Circuit. In addition to the two show cause orders, on June 25, 2003, the FERC also issued an order instituting an investigation of anomalous bidding behavior and practices in the western wholesale markets for the time period May I, 2000, through October I, 2000, to enable it to review evidence of economic witlnolding of generation. IPC, along with more than 60 other market participants, responded to the FERC data requests. The FERC terminated its investigations as to IPC on May 12,2004. Although California government agencies and California investor-owned utilties have appealed the FERC's termination ofthis investigation as to IPC and more than 30 other market paricipants, the claims regarding the conduct encompassed by these investigations were released by these paries in the California refund settlement discussed above. IE and IPC are unable to predict the outcome of these matters, but believe that the releases govern any potential claims that might arise and that this mattr wil not have a material adverse effect on their consolidated fmancial positions, results of operations or cash flows. I I I Pacific Northwest Refund: On July 25, 2001, the FERC issued an order establishing a proceeding separate from the California refund proceeding to determine whether there may have been unjust and unreasonable charges for spot market sales in the Pacific Northwest during the period December 25,2000, through June 20,2001, because the spot maret in the Pacific Northwest was affected by the dysfunction in the California market. In late 200 I, a FERC Administrtive Law Judge concluded that the contrcts at issue were governed by the substantially more stnct Mobile-Sierra standard of review rather thn the just and reasonable standard, that the Pacific Northwest spot markets were competitive and that refunds should not be allowed. After the Judge's recommendation was issued, tæ FERC reopened the proceeding to allow the submission of additional evidence directly to the FERC related to alleged manipulation of the power market by market paricipants. In 2003, the FERC terminated the proceeding and declined to order refunds. Multiple parties fied petitions for review in the Ninth Circuit and in 2007 the Ninth Circuit issued an opinion, remanding to the FERC the orders that declined to require refunds. The Ninth Circuit's opinion instrcted the FERC to consider whether evidence of market manipulation would have altered the agency's conclusions about refunds and directed the FERC to include sales to the California Deparment of Water Resources proceeding. A number of paries have sought rehearing of the Ninth Circuit's decision. IE and IPC intend to vigorously defend their positions in this proceeding, but are unable to predict the outcome of this matter or estimate the impact it may have on their consolidated financial positions, results of operations or cash flows. I I I I IFERC FORM NO.1 (ED. 12-88) Page 123.18 I I I I I Name of Respondent This Report is:Date of Report Year/Perid of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008104 NOTES TO FINANCIAL STATEMENTS (Continued) I I I I I In separate western energy proceedings, the Ninth Circuit issued two decisions on December 19, 2006, regarding the FERC's decision not to require repricing of certain long-term contracts. Those cases originated with individual complaints against specified sellers which did not include IE or IPC. The Ninth Circuit remanded to the FERC for additional consideration the agency's use of restrictive standards of contract review. In its decisions, the Ninth Circuit also questioned the validity of the FERC's administration of its market-based rate regime. On June 26, 2008, the U.S. Supreme Court issued a decision in one of these cases, Morgan Stanley Capital Group Inc. v. Public Utility Distrct NO.1 of Snohomish County (No. 06-1457) (Snohomish), and revisited and clarfied the Mobile-Sierra doctrine in the context of fixed-rate, forward power contrcts. At issue was whether, and under what circumstances, 1he FERC could modify the rates in such contrcts on the grounds that there was a dysfuctional market at the time the contrcts were executed. In its decision, the Supreme Court disagreed with many of1he conclusions reached by the Ninth Circuit and upheld the application of the Mobile-Sierra doctrine even in cases in which it is alleged that the markets were dysfunctionaL. The Supreme Court nonetheless directed the return of the case to the FERC to (i) consider whether the challenged rates in the case constituted an excessive burden on consumers either at the time the contrcts were formed or during the term of the contracts relative to the rates that could have been obtained after elimination of the dysfuctional maret and (ii) clarify whether it found the evidence inadequate to support a claim that one of the paries to a contrct under consideration engaged in unlawful market manipulation that altered the playing field for the particular contrct negotiations-that is, whethr there was a causal connection between allegedly unlawful activity and the contract rate. On November 3, 2008, the Ninth Circuit vacated its earlier decision and remanded the case to the FERC for furher proceedings consistent with the Supreme Court's decision. On December 18,2008, the FERC issued its order on remand, establishing settlement proceedings and paper hearing procedures to supplement the record and permit it to respond to the questions specified by the Supreme Cour. I This decision is expected to have general implications for contracts in the wholesale electrc markets regulated by the FERC, and particular implications for forward power contrcts in such markets. The Snohomish decision upholds the application of the Mobile-Sierra doctrine to fixed-rate, forward power contrcts even in allegedly dysfuctional markets. I I IPC and IE have asserted the Mobile-Sierra doctrine in the Pacific Northwest proceeding, involving spot market contrcts in an allegedly dysfunctional market. IDACORP, IPC and IE are unable to predict how the FERC wil rule on Snohomish on remand or how this decision will affect the outcome of the Pacific Northwest proceeding. I I I I I I Western Shoshone National Council: On April 10,2006, the Western Shoshone National Council (which purports to be the governing body of the Western Shoshone Nation) and certain of its individual tribal members fied a Firt Amended Complaint and Demand for Jury Trial in the U.S. District Court for the District of Nevada, naming IPC and other unrelated entities as defendants. Plaintiffs allege that IPC's ownership interest in certain land, minerals, water or other resources was convertd and fraudulently conveyed from lands in which the plaintiffs had historical ownership rights and Indian title dating back to the 1860's or before. On May 31,2007, the U.S. District Court granted the defendants' motion to dismiss stating that the plaintiffs' claims are barred by th finality provision of the Indian Claims Commission Act. Plaintiffs fied a motion for reconsideration which the Distrct Court denied. On Januar 25, 2008, the Distrct Court entered judgment in favor of IPC. Plaintiffs filed a Notice of Appeal to the Ninth Circuit. The paries have fied briefs on appeaL. Oral argument on the appeal has not yet been scheduled. IPC intends to vigorously defend its position in this proceeding, but is unable to predict the outcome of this mattr or estimate the impact it may have on IPC's consolidated financial position, results of operations or cash flows. Sierra Club Lawsuit-Bridger: In February 2007, the Sierr Club and the Wyoming Outdoor Council fied a complaint against PacifiCorp in federal district court in Cheyenne, Wyoming allegÙ1g violations of air quality opacity standards at the Jim Bridger coal fired plant in Sweetwater County, Wyoming. Opacity is an indication of the amount of light obscured in the flue gas ofa power plant. A formal answer to the complaint was fied by PacifiCorp on April 2, 2007, in which PacifiCorp denied almost all of 1he allegations and asserted a number of affrmative defenses. IPC is not a part to this proceeding but has a one-third ownership interest Ù1 the Plant. PacifiCorp owns a two-thirds interest and is the operator of the Plant. The complaint alleges thousands of opacity permit limit violations by PacifiCorp and seeks a declaration that PacifiCorp has violated opacity limits, a permanent injunction ordering PacifiCorp to comply with such limits, civil penalties of up to $32,500 per day per violation, and reimbursement ofthe plaintiffs costs of litigation, including reasonable attorney fees. Discovery in the matter was completed on October 15,2007. Also in October 2007, the plaintiffs and defendant fied cross-motions for summar judgment on the alleged opacity compliance status of the Plant The court has not yet ruled on these motions. On July 7,I I IFERC FORM NO.1 (ED. 12-88) Page 123.19 2008, the plaintiffs filed a motion requesting the cour to schedule a date for oral argument on the pending motions for summary judgment. On July 17,2008, PacifiCorp fied an opposition to plaintiffs' motion based on the court's order on Initial Pretrial Conference, which stated that "dispositive motions wil be decided on tli bnefs without oral argument." On November 19, 2008, the plaintiffs fied a motion to refer the pending motions for summa judgment to magistrate judge for recommendation decision. On December 2,2008, PacifiCorp fied an opposition to plaintiffs motion. The court has yet to rule on either motion fied by plaintifs. IPC continues to monitor the status of this matter but is unable to predict the outcome of this matter or estimate the impact it may have on its consolidated financial position, results of operations or cash flows. I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2009 2oo81Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I Sierra Club Lawsuit - Boardman: On September 30, 2008, Sierra Club and four other non-profit corporations fied a complaint against Portland General Electric Company (pGE) in the U.S. District Court for the District of Oregon alleging opacity permit limit violations at the Boardman coal-fired power plant located in Morrow County, Oregon. The complaint also alleges violations of the Clean Air Act, related federal regulations and the Oregon State Implementation Plan relating to PGE's constrction and operation of the plant. The complaint seeks a declartion that PGE has violated opacity limits, a permanent injunction ordering PGE to comply with such limits, injunctive reliefrequinng PGE to remediate alleged environmental daage and ongoing impacts, civil penalties of up to $32,500 per day per violation and the plaintiffs' cost of litigation, including reasonable attorney fees. IPC is not a par to this proceeding but has a 10 percent ownership interest in the Boardman plant. PGE owns 65 percent and is the operator of the plant. I I I IOn December 5, 2008, PGE filed a motion to dismiss nine of the twelve claims asserted by plaintiffs in their complaint, alleging among other arguments that certin claims are bared by the statute of Iimilations or fail to state a claim upon which the court can grt relief. Plaintiffs' response to the motion is due March 6, 2009, and PGE's reply is due Apnl3, 2009. IPC intends to monitor the status ofthis mattr but is unable to predict its outcome or what effect this matter may have on its consolidated fmancial position, results of operations or cash flows.I Snake River Basin Adjudication: IPC is engaged in the Snake River Basin Adjudication (SRBA), a general strea adjudication, commenced in 1987, to define the nature and extent of water nghts in the Snake River basin in Idaho, including the water rights of IPC. The initiation of the SRBA resulted from the Swan Falls Agreement, an agrement entered into by IPC and the Governor and Attorney General of Idaho in October 1984 to resolve litigation relating to IPC's water nghts at its Swan Falls project. IPC has fied claims to its water nghts for hydropower and other uses in the SRBA. Oter water users in the basin have also fied claims to water nghts. Parties to the SRBA may fie objections to water right claims tht adversely affect or injure their claimed water nghts and the Idaho District Cour for the Fifth Judicial Distrct, which has jurisdiction over SRBA matters, then adjudicates the claims and objections and enters a decree defining a par's water nghts. IPC has fied claims for all of its hydropower waternghts in the SRBA, is actively protecting those water rights, and is objecting to claims that may potentially injure or affect those water rights. One such claim involves a notice of claim of ownership fied on December 22, 2006, by the State of Idaho, for a portion of the water rights held by IPC that are subject to the Swan Falls Agreement. I I On May 10, 2007, in order to protect its claims and the availabilty of water for power purpses at its facilties, and in response to the claim of ownership fied by the State of Idaho, ~PC fied a complaint and petition for declartory and injunctive relief regarding the status and nature of IPC's water nghts and the respective nghts and responsibilties of the paries under the Swan Falls Agrement. The complaint was fied in the Idaho Distrct Cour for the Fift Judicial District, the court with jursdiction over the SRBA, against the State ofIdaho, the Governor, the Attorney General, the Idaho Deparent of Water Resources (IDWR) and the Director of the IDWR. I I I In conjunction with the fiing of the complaint and petition, ~PC filed motions with the court to stay all pending proceedings involving the water rights ofIPC and to consolidate those proceedings into a single action where all issues relating to the Swan Falls Agreement can be determined.I I I ~PC alleged in the complaint, among other things, that contrry to the parties' belief at the time the Swan Falls Agrement was entered into in 1984, the Snake River basin above Swan Falls was over-appropnated and as a consequence there was not in 1984, and there currently is not, water available for new upstream uses over and above the minimum flows established by the Swan Falls Agrement; that because of this mutual mistake of fact relating to the over-appropnation of the basin, the Swan Falls Agreement should be reformed; that the state's December 22,2006, claim of ownership to IPC's water nghts should be denied; and that the Swan Falls Agreement did not subordinate IPC's water rights to aquifer recharge. Page 123.20 I I On April 18, 2008, the court issued a Memorandum Decision and Order on Cross-Motions for Summar Judgmelt upholding the Swan I FERC FORM NO.1 (ED. 12-88) I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I I Falls Agreement. Under the Swan Falls Agreement, water rights in excess of the minimum flows established by ~ agreement are held in trst by the State of Idaho for the use and benefit of IPC and the people of the State of Idaho. Water above these minimum flows is available for subsequent consumptive beneficial uses that are approved in accordance with state law. The court further held that to the extent that the state is not meeting the minimum flows or it is anticipated that the minimum flows wiD not be met, lPC's water rights that are held in trust are not available for subsequent appropriations and that any appropriations already in place may be subject to curtailment in order to meet the minimin flows. The court found that it was not necessary to address the issue of nntual mistake of fact relating to the over-appropriation of the basin because it found that it was water rights that were the subject of the trust arrangement and not the water itself. The court also stated that issues relating to water availabilit relate to the administration of water rights and should be addressed, as necessar, in an administrative action before the IDWR.I I The court did not decide the issue of whether the Swan Falls Agreement subordinated lPC's water rights to groundwater recharge. The State of Idaho and IPC fied summary judgment motions on the recharge issue and completed briefing on the issue. The court held a hearing on December 4, 2008 on the summary judgment motbns. After argument, the court took the matter under advisement. IPC is unable to predict how the court wil rule on the issue of whether the Swan Falls Agreement subordinated IPC's water rights to groundwater recharge. Based upon recent developments, however, resolution of that issue is not expected to have a significant effect on the availability of water to IPC's hydropower facilities. IPC is cooperating with the State ofIdaho and other water users through an advisory committee in the development ofthe CAMP to protect and enhance water levels in the Eastern Snake Plain Aquifer (ESPA) and the connected Snake River. Many CAMP committee members had early expectations 1hat groundwater recharge would be a significant component of the plan and while many believe that groundwater recharge is a very high-priority issue, further study and review has revealed that significant groundwater recharge is not feasible due to the complex hydrogeology of the ESPA, the lack of infrastructure, and the requirement of compliance with water quality and other environmental standards. IPC is currently engaged in a 3 to 5 year pilot study, in cooperation with IDWR and water users, to detennine the temporal and spatial impacts and/or benefits of recharging, a maximin of 30,000 acre-feet of water downstream of American Falls Reservoir on the ESP A Aquifer and the Snake River. I I I I I I I IPC has also fied an action in federal court against the United States Bureau of Reclamation to enforce a contract right for delivery of water to its hydropower projects on the Snake River. In 1923, IPC and the United States entered into a contract that facilitated the development of the American Falls Reservoir by the United States on the Snake River in southeast Idaho. This 1923 contract entitles IPC to 45,000 acrefeet of primary storage capacity in the reservoir and 255,000 acre-feet of secondary storage that was to be available to IPC between October I of any year and June 10 of the following year as necessary to maintain specified flows at IPC's Twin Falls power plant below Milner Dam. IPC believes that the United States has failed to deliver this secondary storage, at the specified flows, since 2001. As a result, IPC fied an action in the U.S. District Cour of Federal Claims in Washington, D.C. on October 15,2007 to recover damages from the United States for the lost generation resulting from the reduced flows. On September 30, 2008, IPC fied an amended complaint in which IPC seeks, in addition to damages for breach of the 1923 contract, a prospective declaration of contractual rights so as to prevent the United States from continued failure to fulfill its contractual and fiduciary duties to IPC. On October 2,2008, the court set a discovery schedule requiring that discovery be completed and pre-trial motions filed by October 1, 2009. The court wil then set the matter for triaL. IPC is unable to predict the outcome of this action or what effect this matter may have on its consolidated financial position, results of operations or cash flows. I I I Renfro Dairy: On September 28,2007, the principals of Renfro Dairy in Canyon County, Idaho fied a lawsuit in the District Cour of the Third Judicial District of the State of Idaho against IDACORP and IPC. The plaintiffs' complaint asserts claims for negtigence, negligence per se, gross negligence, nuisance, and fraud. The claims are based on allegations that from 1972 until at least March 2005, IPC discharged "stray voltage" from its electrical facilties that caused physical hann and injury to the plaintiffs' dairy herd. Plaintiffs seek compensatory damages of not less Han $ i milion. I On June 9, 2008, IDACORP and IPC fied a motion to dismiss the complaint, contending that the court lacks jurisdiction over the matter because plaintiffs have failed to exhaust administrative remedies before the IPUC. The motion to dismiss was argued and submitted on September 25,2008. On October 30, 2008, the court issued a decision grnting the motion to dismiss. On November 13, 2008, plaintiffs fied a motion to reconsider the court's decision. On December 22,2008, the court denied the plaintiffs motion to reconsider. On February 20,2009, plaintiffs fied a notice of appeal of the court's dismissal of the action. The companies intend to vigorously defend their position in this proceeding and believe this matter wil not have a material adverse effect on their consolidated financial positions, results of operations or cash flows. I IFERC FORM NO.1 (ED. 12-88) Page 123,21 I Name of Respondent This Report is:Date of Report Year/Perid of Report (1) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I Oregon Trail Heights Fire: On August 25, 2008, a fire ignited beneath an IPC distribution line in Boise, Idaho. It was fanned by high winds and spread rapidly, resulting in one death, the destrction of 10 homes and damage or alleged fire related losses to approximately 30 others. Following the investigation, the Boise Fire Departent determined that the fire was linked to a piece of line hardware on one ofIPC's distribution poles and that high winds contributed to the fire and its resultant damage. I I IIPC has received claims from a number of the homeowners and their insurers and is contiuing its investigation of these claims. IPC is insured up to policy limits against liability for claims in excess of its self-insured retention. IPC has accrued a reserve for any loss that is probable and reasonably estimable, including insurce deductibles, and believes this matter wil not have a material adverse effect on its consolidated financial position, results of operations or cash flows.I Other Legal Proceedings: From time to time IPC is par to legal claims, actions and complaints in addition to those discussed above. Although they wil vigorously defend against them, they are unable to predict with certinty whether or not they wil ultimately be successfuL. However, based on the companies' evaluation, they believe that the resolution of these matters, taking into account existing reserves, wil not have a material adverse effect on IPC's financial position, results of operations or cash flows. I 8. BENEFIT PLANS:I I I SFAS 158 In December 2006, IDACORP and IPC adopted the recognition provisions of Statement of Financial Accounting Standards No. 158, Employers' Accountingfor Defined Benefit Pension Plans and Other Postretirement Plans - an amendment ofFASB Statements No. 87,88, 106, and 132(R). The measurement provisions of SF AS 158 were adopted as of January 1, 2008 and require that IPC measure its plan assets and benefit obligations as of its balance sheet date. IPC already used a December 3 I measuremeIt date for its plans, so adoption of the measurement provisions of SF AS 158 did not have any effect on IPC's results of operations or cash flows.I Pension Plans IPC has a noncontrbutory defined benefit pension plan covering most employees. The benefits under the plan are based on years of service and the employee's final average earnings. IPC's policy is to fund, with an independent corporate trustee, at least the minimum required under the Employee Retirement Income Securty Act of i 974 (ERSA) but not more than the maximum amoui deductible for income tax puroses. IPC was not required to contrbute to the plan in 2008 and 2007. The market-related value of assets for the plan is equal to the fair value of the assets. Fair value is detennined by utilzing publicly quoted market values and independent pricing services depending on the nature of the asset, as reported by the trtee/custodian of the plan. I In addition, IPC has a nonqualified, deferrd compensation plan for certain senior management employees and directors called tæ Senior Management Security Plan (SMSP). At December 31,2008 and 2007, approximately $39.9 millon and $48.2 milion, respectively, of life insurance policies and investments in marketable securiies, all of which are held by a trstee, were designated to satisfy the projected benefit obligation of the plan but do not qualify as plan assets in the actuarial computation of the funded status. I I IThe following table summarizes the changes in benefit obligations and plan assets of these plans: Pension Plan SMSP 2008 2007 2008 2007 (thousands of dollars) $420,526 $425,599 $43,153 $41,866 14,920 15,213 1,278 1,409 26,393 24,457 2,669 2,372 19,547 (29,585)3,376 (87) (16,970)(15,158)(2,644)(2,700) 561 293 464,416 420,526 48,393 43,153 Page 123.22 I IChange in benefit obligation: Benefit obligation at Januar 1 Service cost Interest cost Actuarial loss (gain) Benefits paid Plan amendments Benefit obligation at December 3 1 Change in plan assets: IFERC FORM NO.1 (ED. 12-88) I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Fair value at January I Actual return on plan assets Benefits paid Fair value at December 31 Funded status at end of year Amounts recognized in the statement of financial position consist of: Other current liabilties Noncurrent liabilities (1) Net amount recognized Amounts recognized in accumulated other comprehensive income consist of: Net loss Prior service cost Subtotal Less amount recorded as regulatory asset Net amount recognized in accumulatedother comprehensive income $ $ $ 14,297 Accumulated benefit obligation $ 385,002 $ 346,477 $ 44,275 (I) Noncurrent liabilities are contained in IPC's Balance Sheets under "Other liabilities" and ..Other deferred credits," respectively. 407,970 (95,676) (16,970) 295,324 (169,092) 400,924 22,204 (15,158) 407,970 (12,556)$$$(48,393) I I $(2,883) (45,510) (48,393) $$ (169,092) (169,092)$ (12,556) (12,556) $$ $155,289 3,155 158,444 (158,444) $$5,954 3,805 9,759 (9,759) 12,088 2,209 14,297I I I The following table shows the components of net periodic benefit cost for these plans: Pension Plan SMSP 2008 2007 2008 2007 (thousands of dollars) Service cost $14,920 $15,213 $1,278 $1,409 Interest cost 26,393 24,457 2,669 2,372 Expected return on assets (34,112)(33,387)Amortization of net loss 489 566 Amortization of prior service cost 650 650 192 173 Net periodic pension cost $7,851 $6,933 $4,628 $4,520 I I I I I I I $(43,153) $(2,596) (40,557) $(43,153) $9,200 1,841 11,041 $11,041 $39,851 In 2009, IPC expects to recognize as components of net periodic benefit cost $10 milion from amortizing amounts recorded in accumulated other comprehensive income (or as a regulatoiy asset for the pension plan) as of December 3 I, 2008, relating to the pension and SMSP plans. This amount consists of$8.5 milion of net loss and $0.6 milion of prior service cost for the pension plan and $0.7 milion of net loss and $0.2 milion of prior service cost for the SMSP. The following table summarizes the expected future benefit payments of these plans: 2009 2010 2011 2012 (thousands of dollars) 20,525 $ 22,464 $ 3,165 $ 3,276 $ 2013 2014-2017 Pension Plan SMSP $ $ 17,616 $ 2,963 $ 18,968 $ 3,122 $ 24,655 $ 3,473 $ 157,832 19,863 Postretirement Benefits IPC maintains a defined benefit postretirement plan (consisting of health care and death benefits) that covers all employees who were enrolled in the active group plan at the time of retirement as well as their spouses and qualifying dependents. Benefits for employees who retire after December 31,2002, are limited to a fixed amount, which wil limit the growth of IPC's future obligations under this plan.I I I The net periodic postretirement benefit cost was as follows (in thousands of dollars): IFERC FORM NO.1 (ED. 12-88) Page 123.23 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I 2008 2007 Service cost $1,154 $1,368 Interest cost 3,498 3,512 Expected retu on plan assets (2,899)(2,777) Amortization of unrecognized transition obligation 2,040 2,040 Amortization of prior service cost (535)(535) Amortization of net loss 403 Net periodic postretirement benefit cost $3,258 $4,011 I The following table summarzes the chanes in benefit obligation and plan assets (in thousands of dollars): I I I20082007 Change in accumulated benefit obligation:Benefit obligation at Januar 1 $ Service cost Interest cost Actuarial (gain) loss Benefits paid( 1 ) Benefit obligation at December 31 Change in plan assets: Fair value of plan assets at Januar I Actual return on plan assets Employer contributions Benefits paid( 1 ) Fair value of plan assets at December 3 I Funded status at end of year (included in noncurent liabilities)(2) $ (I) Benefits paid are net of$I,927 and $1,646 of plan participant contributions, and $421 and $405 of Medicare Par D subsidy receipts for 2008 and 2007, respectively. (2) Noncurrent liabilities are contained in "Other deferred credits" for IPC. 56,826 1,154 3,498 1,656 (3,486) 59,648 $62,913 1,368 3,512 (7,431) (3,536) 56,826 I I I35,096 (7,834) 1,507 (3,486) 25,283 (34,365) 32,627 3,129 2,876 (3,536) 35,096 (21,730) I $I I I I Amounts recognized in accumulated other comprehensive income consist of: Net loss Prior service cost (credit) Trasition obligation Subtotal Less amount recognized in regulatory assets Less amount included in deferred tax assets Net amount recognized in accumulated other comprehensive income $16,289 $3,900 (2,072)(2,607) 8,160 10,200 22,377 11,493 (18,904)(8,006) (3,473)(3,487) $$ In 2009, IPC expects to recognize as components of net periodic benefit cost $2.3 milion from amortizing amounts recorded in accumulated other comprehensive income as of December 3 I, 2008 relating to the postretirement plan. This amount consists of ($0.5) milion of prior service cost, $0.8 milion of net loss and $2.0 milion of trsition obligation. I I Medicare Act: The Medicare Prescription Drug, Improvement and Modernization Act of 2003 (Medicare Act) was signed into law in December 2003 and established a prescription drug benefit, as well as a federal subsidy to sponsors of retiree health care benefit plans that provide a prescription drug benefit that is at least actuarially equivalent to Medicare's prescription drg coverage.I I I The following table summarizes the expected futie benefit payments of the postretirement benefit plan and expected Medicare Par D subsidy receipts (in thousands of dollars): IFERC FORM NO.1 (ED. 12-88) Page 123,24 I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued)I I I I 2009 2010 2011 2012 2013 2014-2018 Expected benefit $4,100 $4,300 $4,400 $4,500 $4,700 $24,800 payments(1 ) Expected Medicare Part D subsidy receipts $500 $600 $600 $700 $800 $4,000 (1 )Expected benefit payments are net of expected Medicare Part 0 subsidy receipts. I The assumed health care cost trend rate used to measure the expected cost of health benefits covered by the plan was 10 percent and 6.75 percent in 2008 and 2007, respectively. The assumed health care cost trend rate for 2008 is assumed to decrease gradually to 5 percent over ten years, and remain at that leveL. The assumed dental cost trend rate used to measure the expected cost of dental benefits covered by the plan was 5 percent and 6.75 percent in 2008 and 2007, respectively. A I-percentage point change in the assumed health care cost trend rate would have the following effect (in thousands of dollars):I I I I -Percentage-Point Increase Decrease Effect on total of cost components Effect on accumulated postretirement benefit obligation $ $ 245 2,136 $ $ (187) (1,700) The following table sets forth the weighted-average assumptions used at the end of each year to detennine benefit obligations for all IPC-sponsored pension and postretirement benefits plans: I I I I I I I Discount rate Rate of compensation increase Medical trend rate Dental trend rate Measurement date Pension Benefits 2008 2007 6.1% 6.4% 4.5% 4.5% Postretirement Benefits 2008 2007 6.1% 6.4% 12/31/08 12/31/07 10.0% 5.0% 12/31/08 6.75% 6.75% 12/31/07 The following table sets forth the weighted-average assumptions used to detennÌle net penodic benefit cost for all IPC-sponsored pension and postretirement benefit plans: Discount rate Expected long-tenn rate of return on assets Rate of compensation increase Medical trend rate Dental trend rate Pension Benefits 2008 2007 6.4% 5.85% 8.5% 8.5% 4.5% 4.5% Postretirement Benefits 2008 2007 6.4% 5.85% 8.5% 8.5% 10.0% 5.0% 6.75% 6.75% Plan Asset Allocations: IPC's pension plan and postretirement benefit plan weighted average asset allocations at December 31,2008 and 2007, by asset category are as follows:I I I Pension Plan Postretirement Benefits IFERC FORM NO.1 (ED. 12-88) Page 123.25 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I IAsset Category Equity securities 58%65%-%-% Debt securities 28 22 Real estate 12 10 Other(1 )2 3 100 100 Total 100%100%100%100% I (i) The postretirement benefit plan assets are primarily life insurance contracts.IPension Asset Allocation Policy: The target allocations for the portfolio by asset class are as follows: Large-Cap Growth Stocks Large~Cap Core Stocks Large-Cap Value Stocks Small-Cap Growth Stocks Small-Cap Value Stocks Micro-Cap Stocks Cash and Cash Equivalents 10% 11% 10% 5% 5% 3% 3% International Growth Stocks International Value Stocks Intennediate- Tenn Bonds Short- Tenn Bonds Core Real Estate Absolute Return Private Equity 7% 7% 13% 10% 9% 4% 3% I I Assets are rebalanced as necessary to keep the portfolio close to target allocations.I IThe plan's principal investment objective is to maximize total return (defined as the sum of realized interest and dividend income and realized and unrealized gain or loss in market price) consistent with prudent parameters of risk and the liability profie of the portfolio.Emphasis is placed on preservation and growth of capital along with adequacy of cash flow sufficient to fund current and future payments to pensioners. There are three major goals in IPC's asset allocation process:I · Detennine if the investments have the potential to earn the rate of return assumed in the actuarial liability calculations. · Match the cash flow needs of the plan. IPC sets cash allocations sufficient to cover the current year benefit payments and bond allocations sufficient to cover at least five years of benefit payments. IPC then utilizes growth instrments (equities, real estate, venture capital) to fund the longer-tenn liabilties of the plan. · Maintain a prudent risk profie consistent with ERISA fiduciary standards. I I I I Allowable plan investments include stocks and stock funds, investment-grade bonds and bond funds, core real estate funds, private equity funds, and cash and cash equivalents. With the exception of real estate holdings and private equity, investments must be readily marketable so that an entire holding can be disposed of quickly with only a minor effect upon market price. Rate-of-return projections for plan assets are based on historical risk/return relationships among asset classes. The primary measure is the historical risk premium each asset class has delivered versus the return on 10-year U.S. Treasury Notes. This historical risk premium is then added to the current yield on lO-year U.S. Treasury Notes, and the result provides a reasonable prediction offuture investment perfonnance. Additional analysis is perfonned to measure the expected range of returns, as well as worst~ase and best-case scenarios. Based on the curent low interest rate environment, current rate-of-return expectations are lower than the nominal returns generated over the past 20 years when interest rates were generally much higher.I I IPC's asset modeling process also utilizes historical market returs to measure the portfolio's exposure to a "worst-case" market scenario, to detennine how much perfonnance could vary from the expected "average" perfonnance over various time periods. This "worst-case" modeling, in addition to cash flow matching and diversification by asset class and investmeit style, provides the basis for managing the risk associated with investing portfolio assets. Employee Savings Plan IPC has an Employee Savings Plan that complies with Section 401 (k) of the Internal Revenue Code and covers substantially all employees. IPC matches specified percentages of employee contribttions to the plan. Matching contributions amounted to $5 milion and $5 milion in 2008 and 2007, respectively. IFERC FORM NO.1 (ED. 12-88) Page 123,26 I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I I I Postemployment Benefits IPC provides certain benefits to fonner or inactive employees, their beneficiaries and covered dependents after employment but before retirement. These benefits include salar continuation, health care and life insurce for those employees found to be disabled under IPC's disability plans and health care for surviving spouses and dependents. IPC accrues a liability for such benefits. The post employment benefit amoiits included in other deferred credits on IPC' s consolidated balance sheets at December 3 i, 2008 and 2007 are $3.7 milion and $3.5 milion, respectively. Pension Protection Act In 2006, the Pension Protection Act of2006 (the Act), which affects the maner in which many companies, including IDACORP and IPC, administer their pension plans was signed into law. The Act made changes to a varety of rules that apply to employee benefit plans, including those dealing with minimum funding requirements of defined benefit pension plans and plan investments of defined contribution pension plans. The Act also pennanently extended the pension law changes made by the Economic Growth and Tax Relief Reconcilation Act of2001, which had been scheduled to sunset on December 31,2010. This legislation became effective on January 1,2008.I I I In accordance with the Act, companies are required to be 94 percent funded for their outstanding qualifed pension obligations as of Januar 1,2009, in order to avoid a scheduled series of required annual contrbutions. As of December 3 1,2007, qualified pension liabilties were nearly fully funded; however, recent stock market perfonnance has reduced the value of pension assets during 2008. Therefore, under curent provisions of the Act, IPC wil need to make additional contrbutions to become fully fided over a period of seven years. Based on the value of pension assets and interest rates as of December 3 i, 2008, the estimated contrbutions would be approximately $45 milion in 2010 and $33 milion for each of201 i, 2012, and 2013. These estimates reflect the initial relief measures as passed by Congress; however, additional measures are being proposed, which may impact imrrdiate fuding requirements. I I I I I I I 9. PROPERTY PLANT AND EQUIPMENT AND JOINTLY -OWNED PROJECTS: The following table presents the major classifications of IPC's utility plant in service, annual depreciation provisions as a percent of average depreciable balance and accumulated provision for depreciation for the years 2008 and 2007 (in thousands of dollars): 2008 2007 Balance AvgRate Balance Avg Rate Production $1,736,670 2.34%$1,639,710 2.52% Trasmission 742,871 2.11 684,399 2.13 Distribution 1,254,048 2.50 1,175,429 2.58 General and Other 296,545 7.53 296,801 8.29 Total in service 4,030,134 2.73%3,796,339 2.95% Accumulated provision for depreciation (1,505,120)(1,468,832) In service - net $2,525,014 $2,327,507 IPC has interests in three jointly-owned generating facilities. Under the joint operating agreements, each participating utilty is responsible for financing its share of constrction, operating and leasing costs. IPC's proportionate share of direct operation and maintenance expenses applicable to the projects is included in the Consolidated Statements ofIncome. These facilties, and the extent of IPC' s participation, were as follows at December 31, 2008 (in thousands of dollars): Utilty Construction Accumulated Owner I Plant In Work in Provision for ship Name of Plant Service Progress Depreciation %MW(l) Jim Bridger Units 1-4 $495,321 $16,403 $279,296 33 771 I Boardman 70,924 477 50,914 10 64 Valm Units i and 2 336,783 8,041 212,791 50 284 FERC FORM NO.1 Page 123.27 I IPC Investments: Equity method investment A vailable- for-sale equity securties Executive deferred compensation Other investments Total IPC investments $86,433 14,451 4,679 948 106,511 $76,451 21,445 6,627 5 104,528 I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company i2) A Resubmission 04115/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) (I)¡PC share of nameplate capacity IPC's wholly-owned subsidiary IERCo, is a joint venturer in Bridger Coal Company, which operates the mine supplying coal to the jim Bridger generating plant. IPC's coal purchases from the joint ventue were $63 milion, and $51 milion in 2008 and 2007, respectively. IPC has contracts to purchase the energy from four PURPA qualified facilities that are 50 percent owned by Ida-West, a wholly-owned subisidary of IDA CORP. IPC's power purchases from these facilties were $8 milion in 2008 and 2007. 10. INVESTMENTS: The following table summarizes IPC's investmeits as of December 31 (in thousands of dollars): 2008 2007 Equity Method Investments IPC, through its subsidiary IERCo, is a 33 percent owner of Bridger Coal Company, which supplies coal to the jim Bridger generating plant owned in part by IPC. The following table presents IPC's earings (loss) of unconsolidated equity-method investments (in thusands of dollars): Bridger Coal Company (IPe) 2008 $ 6,772 2007 $ 5,553_ The following table presents summarzed income statement information for Bridger Coal Company (in thousands of dollar): Operating revenues Operating expenses Net Income 2008 $ 187,560 167,245 $ 20,315 2007 $ 153,126 136,468 $ 16,658 The following table presents summarized balance sheet information for Bridger Coal Company (in thousands of dollars): 2008 2007 Assets Current assets $64,569 $58,672 Noncurrent assets 318,266 330,583 Total Assets $382,835 $389,255 Liabilties Current liabilties $25,182 $25,372 Noncurrent liabilties 98,355 134,529 Total Liabilties 123,537 159,901 Joint venture capital 259,298 229,353 IFERC FORM NO.1 (ED. 12-88) Page 123.28 I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I I I Total Liabilities and Joint Venture Capital $382,835 $389,254 Investments in Debt and Equity Securities Investments in debt and equity securities are accounted for in accordance with SF AS 115, Accountingfor Certain Investments in Debt and Equity Securities. Those investments classified as available-for-sale securities are reported at fair value, using either specific identification or average cost to detennine the cost for computing gains or losses. Any inealized gains or losses on available-for-sale securities are included in other comprehensive income. I Investments classified as held-to-matuity securities are reported at amortized cost. Held-to-maturity securities ar investments in debt securities for which the company has the positive intent and abilty to hold the securities until matuity. These debt securities have maturities ranging from 2009 through 2025. The following table summarizes investmerts in debt and equity securities (in thousands of dollars):I I I 2008 2007 Gross Gross Gross Gross Unrealized Unrealized Fair Unrealized Unrealized Fair Gain Loss Value Gain Loss Value Available-for-sale securities (IPC)$-$- $14,45 I $1,059 $128 $21,445 The following table summarizes sales of available- for-sale sewrities (in thousands of dollars): I I I I I I I 2008 2007 Proceeds from sales Gross realized gains from sales Gross realized losses from sales $$26,110 2,093 762 Additionally, these investments are evaluated to detennine whether they have experienced a decline in market value that is considered other-than-temporar. IPC analyzes securities in loss positions as of the end of each reporting period. Due to recent market conditions IPC reviewed securities in a loss position and detennined that due to the severity of the losses and the volatilty of the market an other-than-temporary ñnpairent should be recorded. At December 3 1,2008, four avaIlable-for-sale and six held-to-maturit securities were in an unrealized loss position. The available-for-sale equity securities in unrealized loss positions are in broadly diversified index fuds used to fund IPC's SMSP. The held-to-maturity debt securties in inealized loss positions are bonds, whose market values fluctuate based on the interest rate environment. The available-for-sale securities were in unrealized loss positions of at least 32 percent and were deemed other-than-temporarly impaired and written down $6.8 milion to fair market value at December 31, 2008. IPC did not recognize any other-than-temporary impainnents in 2007. The following table summarizes infonnation regarding securities that were in an unrealized loss position at the end of each year, but for which no other-than-temporary impainnent was recognized (in thousands of dollars). Less than 12 months Aggregate Aggregate Unrealized Related FairLoss Value 12 months or longer Aggregate Aggregate Unrealized Related FairLoss Value I I I 2007: A vailable-for-sale equity securities (IPC) $128 $ 1,059 $$ 11. FAIR VALUE MEASUREMENTS: IFERC FORM NO.1 (ED. 12-88) Page 123.29 FASB Staff Position 157-2, Effective Date ofFASB Statement No. 157 (FSP 157-2) delayed the implementation of SF AS 157 for nonfinancial assets and nonfinancial liabilties, except for items that are recognized or disclosed at fair value in the financial statements on a recurng basis (at least annually). The delay is intended to allow the Board of Directors and constituents additional time to consider the effect of varous implementation issues that have arsen, or that may arise, from the application of SFAS 157. In accordance with FSP 157-2, fPC did not apply the provisions of SF AS 157 to asset retirement obligations. I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) IPC partially adopted the provisions of SF AS 157, Fair Value Measurements (SFAS 157) on Januar 1,2008. SFAS 157 defines fair value, establishes a framework for measuring fair value, establishes a fair value hierarchy based on the quality of inputs used to measure fair value and enhances disclosure requirement for fair value measurements. The following tables present infonnation about IDACORP's and IPC's assets and liabilities measured at fair value on a recurring basis as of December 3 1,2008 (in thousands of dollar). IDACORP's and IPC's assessment of the si1lificance ofa particular input to the fair value measurement requires judgment and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy. I Quoted Prices Significant Signifcant in Active Markets Other Unobservable for Identical Observable Inputs Assets (Levell)Inputs (Level 2)(Level 3) Total Assets: Derivatives $652 $$$652 Money market funds 1,224 1,224 Trading securities 4,679 4,679 A vail able- for-sale securities 14,451 14,451 Liabilities: Derivatives $$(2,653)$$(2,653) I I I In accordance with SF AS 157, IPC have categorized their financial instrments, based on the priority of the inputs to the valuation technique, into a three-level fair value hierachy. The fair value hierachy gives the highest priority to quoted prices in active markets for identical assets or liabilties (Level i) and the lowest priority to unobservable inputs (Level 3). If the inputs used to measure the financial instrments fall within different levels ofthe hierarchy, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrment I I I I I I I Financial assets and liabilties recorded on the Consolidated Balance Sheets are categorized based on the inputs to the valuation techniques as follows: Level 1: Financial assets and liabilties whose values are based on unadjusted quoted prices for identical assets or liabilties in an active market that IPC has the abilty to access. Level 2: Financial assets and liabilties whose values are based on the following: a) Quoted prices for similar assets or liabilities in active markets; b) Quoted prices for identical or similar assets or liabilties in non-active markets; c) Pricing models whose inputs are observable for substantially the full tenn of the asset or liabilty; d) Pricing models whose inputs are derived principally from or corroborated by observable market data though correlation or other means for substantially the full tenn of the asset or liabilty.I I IPC Level 2 inputs are based on quoted market prices adjusted for location using corroborated, observable market data. Level 3: Financial assets and liabilties whose values are based on prices or valuation techniques that require inputs that are both IFERC FORM NO.1 (ED. 12-88) Page 123.30 I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) lÇ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) I unobservable and significant to the overall fair value measurement. These inputs reflect management's own assumptions about the assumptions a market paricipant would use in pricing the asset or liabilty. I IPC's derivatives are contracts entered into as par of our management ofloads and resources. Electricity swaps are valued on the Intercontinental Exchange with quoted prices in an active market. Natural gas derivative valuations are performed using New York Mercantile Exchange (NYMEX) pricing, adjusted for basis location, which are also quoted under NYMEX. Trading securities consists of employee-directed investments reId in a Rabbi Trust and are related to an executive deferred compensation plan. A vailable-for-sale securities are related to the SMSP and are held in a Rabbi Trust and are actively traded money market and equity funds with quoted prices in active markets. I I The following tables present the carring value and estimated fair value of other fmancial instrents that are not reported at fair value, using available market information and appropriate valuation methodologies. The use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts. Cash and cash equivalents, deposits, customer and other receivables, notes payable, accounts payable, interest accrued and taxes accrued are reported at their caring value as these are a reasonable estimate of their fair value. The estimated fair values for notes receivable and long-term debt are based upon quoted market prices of the same or similar issues or discounted cash flow analyses as appropriate.I I I Assets: Notes receivable Liabilities: Long-term debt December 31,2008 December 31, 2007 Carrying Estimated Carrying EstimatedAmount Fair Value Amount Fair Value (thousands of dollars) $ 259 $ 282 $ 4,859 $ 4,907 I I $ 1,268,818 $ 1,191,476 $ 1,145,981 $ 1,272,627 I I I IPC adopted the provisions of SF AS 159, The Fair Value Optionfor Financial Assets and Financial Liabilties - Including an Amendment ofF ASB Statement 115 (SF AS i 59) on Januar I, 2008. SF AS 159 permits an entity to choose to measure many financial instrments and certain other items at fair value. Most of the provisions in SF AS 159 are elective; however, the amendment to SFAS i 15, Accountingfor Certain Investments in Debt and Equity Securities, applies to all entities with available-for-sale and trading securities. The fair value option established by SFAS i 59 permits all entities to choose to measure eligible items at fair value at specified election dates. A business entity reports unrealized gains and losses on items for which the fair value option has been elected in earings at each subsequent reporting date. The fair value option: (a) may be applied instrment by instrment, with a few exceptions, such as investments otherwse accounted for by the equity method; (b) is irrevocable (unless a new election date occurs); and (c) is applied only to entire instruments and not to portions of instruents. IPC did not elect the fair value option for any existing eligible items, but may consider the fair value option on a case-by-case basis in the future. 12. ASSET RETIREMENT OBLIGATIONS (ARO): I SFAS 143, Accountingfor Asset Retirement Obligations, as amended and interpreted, requires that legal obligations associated with the retirement of propert, plant and equipment be recognized as a liability at fair value when incurrd and when a reasonable estimate of the fair value of the liabilty can be made. Under SFAS 143, when a liabilty is initially recorded, the entity increases the caring amount of the related long-lived asset to reflect the future retirement cost. Over time, the liabilty is accreted to its present value and paid, and the capitalized cost is depreciated over the useful life of the related asset. If, at the end of the asset's life, the recorded liability differs from the actual obligations paid, a gain or loss would be recognized. As a rate-regulated entity, IPC records regulatory assets or liabilities instead of accretion, depreciation and gains or losses, as approved by Order No. 29414 from the IPUC. The regulatory assets recorded under this order do not earn a return on investment. I I IPC's recorded AROs relate to the removal of Polychlorinated biphenyls-contaminated equipment at its distrbution facilties and the reclamation and removal costs at its jointly owned coal-fired generation facilities. In 2008, changes in estimates for both of these facilities resulted in a net decrease of $2.6 millon in the recorded ARO.I IFERC FORM NO.1 (ED. 12-88) Page 123.31 I IFERC FORM NO.1 (ED. 12-88) Page 123.32 I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) IPC also has AROs associated with its trnsmission system and hydroelectrc facilities; however, due to the indeterminate removal date, the fair value of the associated liabilties cWTently cannot be estimted and no amounts are recognized in the consolidated financial statements. The regulated operations of IPC also collect removal costs in rates for certain assets that do not have associated AROs. The adoption of SF AS 143 required IPC to redesignate these removal costs as regulatory liabilties. Costs recorded as regulatory liabilties on IDACORP's and IPC's Consolidated Balance Sheets as of December 31,2008 and 2007, were $157 milion and $155 milion, respectively. The following table presents the changes in the caring amount of AROs (in thousands of dollar): Balance at beginning of year $ Accretion expense Revisions in estimated cash flows Liability settled Balance at end of year $ 2008 2007 14,515 $12,911 701 692 (2,627)920 (174)(8) 12,415 $14,515 13. RELATED PARTY TRANSACTIONS (IPC): IDACORP IPC performs corporate functions such as financial, legal and management services for IDA CORP and its subsidiaries. IPC charges IDA CORP for the costs of these services based on service agreements and other specifically identified costs. For these services IPC biled IDACORP $1 milion and $2 milion in 2008 and 2007, respectively. Ida-West IPC purchases all of the power generated by four oflda-Wests hydroelectrc projects located in Idaho. IPC paid $8 milion in 2008 and 2007. I I I I I I I I I I I I I I I I I I I This Page Intentionally Left Blank Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES 1, Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. 2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. 3. For each category of hedges that have been accounted for as "fir value hedes", report the accounts affcted and the related amounts in a footnote. Line Item Unrealized Gains and Minimum Pension Foreign Currency Other No.Losses on Available-Liabilty adjustment Hedges Adjustments for-Sale Securities (net amount) (a)(b)(c)(d)(e) 1 Balance of Account 219 at Beginning of Preceding Year 1,310,950 (7,048,073) 2 Preceding QtrlYr to Date Reclassifcations from Acct 219 to Net Income (922,013)450,330 3 Preceding QuarterlYear to Date Changes in Fair Value 178,312 (126,005) 4 Total (lines 2 and 3)(743,701)324,325 5 Balance of Account 219 at End of Preceding QuarterlYear 567,249 (6,723,748) 6 Balance of Account 219 at Beginning of Current Year 567,249 (6,723,748) 7 Current QtrlYr to Date Reclassifications from Acct 219 to Net Income 4,159,139 414,660 8 Current QuarterlYear to Date Changes in Fair Value (4,726,364)(2,397,551) 9 Total (lines 7'and 8)(567,225)(1,982,891) 10 Balance of Account 219 at End of Current QuarterlYear 24 (8,706,639) I I I I I I I I I I I 'I I I I I I I FERC FORM NO.1 (NEW 06-02)Page 122a I I Name of RespondentIdaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES I I I Other Cash Flow Line Hedges No.Interest Rate Swaps I (f) 1 2 I 3 4 5 I 6 7 8 I 9 10 I I I I I I I I I I I FERC FORM NO.1 (NEW 06-02) Other Cash Flow Hedges (Specif) Totals for each category of items recorded in Account 219 (h) ( 5,737,123) ( 471,683) 52,307 ( 419,376) ( 6,156,499) ( 6,156,499) 4,573,799 7,123,915) 2,550,116) 8,706,615) (g) Net Income (Carried Forward from Page 117, Line 78) Total Comprehensive Income (i)(j) Page 122b This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I I I IS ~o s: (1) ~An Original (2) A Resubmission SUMMA Y OF UTILITY PLANT AND ACCUM LATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in column (f) common function. End of I I (a) Total Company for the Current YeadQuarter Ended (b) Electric (c)I Line No, Classification I Utilty Plant 2 In Service 3 Plant in Service (Classified) 4 Propert Under Capital Leases 5 Plant Purchased or Sold 6 Completed Construction not Classified 7 Experimental Plant Unclassifed 8 Total (3 thru 7) 9 Leased to Others 10 Held for Future Use 11 Construction Work in Progress 12 Acquisition Adjustments 13 Total Utility Plant (8 thru 12) 14 Accum Prov for Depr, Amort, & Depl 15 Net Utiity Plant (13 less 14) 16 Detail of Accum Prov for Depr, Amort & Depl 17 In Service: 18 Depreciation 19 Amort & Depl of Producing Nat Gas LandlLand Right 20 Amort of Underground Storage Land/Land Rights 21 Amort of Other Utilty Plant 22 Total In Service (18 thru 21) 23 Leased to Others 24 Depreciation 25 Amortization and Depletion 26 Total Leased to Others (24 & 25) 27 Held for Future Use 28 Depreciation 29 Amortization 30 Total Held for Future Use (28 & 29) 31 Abandonment of Leases (Natural Gas) 32 Amort of Plant Acquisition Adj 33 Total Accum Prov (equals 14) (22,26,30,31,32) ----~-~~ 4,030,588,348 4,030,588,348I I 4,030,588,348 4,030,588,348 I I 6,318,163 207,662,162 -454,449 4,244,114,224 1,505,119,564 2,738,994,660 6,318,163 207,662,162 -454,449 4,244,114,224 1,505,119,564 2,738,994,660I- ~--- --~----- I I I I - --------~~---~-- ---- I I---~--I I -373,026 1,505,119,564 -373,026 1,505,119,564 I I I I FERC FORM NO.1 (ED. 12-89)Page 200 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) 1. Report below the original cost of electric plant in service according to the prescribed accunts, 2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold; Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric. 3. Include in column (c) or (d), as appropriate, corrctions of additions and retirements for the currnt or preceding year. 4, For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and reductions in column (e) adjustments. 5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effct of such accounts. 6. Classify Account 106 according to prescribed accunts, on an estimated basis if necssary, and include the entries in column (c), Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classifed to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d)ine ccount a ance A itions No Beginning of Year. W 00 1 1. INTANGIBLE PLANT 2 (301) Or anization 3 (302) Franchises and Consents 4 (303) Miscellaneous Intangible Plant 5 TOTAL Intan ible Plant (Enter Total of lines 2,3, and 4 6 2. PRODUCTION PLANT 7 A. Steam Production Plant 8 (310) Land and Land Ri hts 9 (311) Structures and Improvements 10 (312) Boiler Plant Equi ment 11 (313) En ines and Engine-Driven Generators 12 (314) Turbogenerator Units 13 (315) Accessory Electric Equipment 14 (316) Misc. Power Plant Equipment 15 (317) Asset Retirement Costs for Steam Production 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15) 17 B. Nuclear Production Plant 18 (320) Land and Land Rights 19 (321) Structures and Improvements 20 (322) Reactor Plant Equipment 21 (323) Turbogenerator Units 22 324) Accesso Electric Equipment 23 (325) Misc, Power Plant E uipment 24 (326) Asset Retirement Costs for Nuclear Production 25 TOTAL Nuclear Production Plant Enter Total of lines 18 thru 24 26 C. H draulic Production Plant 27 (330) Land and Land Ri hts 28 (331) Structures and Improvements 29 (332) Reservoirs, Dams, and Waterways 30 (333) Water Wheels, Turbines, and Generators 31 (334) Accessory Electric Equipment 32 (335 Misc. Power PLant Equipment 33 (336) Roads, Railroads, and Bridges 34 (337 Asset Retirement Costs for Hydraulic Production 35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34) 36 D. Other Production Plant 37 (340) Land and Land Ri hts 38 (341) Structures and Improvements 39 (342) Fuel Holders, Products, and Accssories 40 (343) Prime Movers 41 (344) Generators 42 (345 Accesso Electric Equipment 43 (346) Misc. Power Plant E uipment 44 (347) Asset Retirement Costs for Other Production 45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44) 46 TOTAL Prod. Plant Enter Total of lines 16,25,35, and 45) Year/Period of Report End of 2008/04 I I I I I 5,703 21,771,624 49,014,582 70,791,909 50,244 2,560 9,44,368 9,497,172 I ~~----- --~-~ ----~- I1,370,320 131,443,882 3,332,215 I524,719,259 19,563,633 126,933,587 7,071,713 61,605,735 1,416,574 I14,627,692 2,414,071 4,731,236 -369,234 865,431,711 33,428,972~ -~-~---~--- I I --~-~-~-- -~-- ----~-~I 27,131,877 1,523,291 145,349,446 6,000,910 I246,057,906 3,474,423 187,855,934 484,283 37,573,489 3,971,251 I16,288,729 1,189,254 7,492,685 667,750,066 I16,643,412, ~---~-- 402,746 5,765,947 3,765,689 43,597,392 36,682,334 14,055,647 2,258,227 4,656,059 1,564,891 48,133,339 -44,466 3,867,501 1,539,837 I I 106,527,982 1,639,709,759 59,317,161 109,389,545 I Page IFERCFORM NO.1 (REV. 12-05)204 YearlPeriod of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106) (Continued) I distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of theseamounts. Careful observance of the above instructions and the texts of Accounts 101 and 106 wil avoid serious omissions of the reported amount of respondent's plant actually in service at end of year. I 7. Show in column (f) reclassifications or transfers within utility plant accounts, Include also in column (f) the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary account classifications. 8. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classifcation of such plant conforming to the requirement of these pages. 9. For each amount comprising the reported balance and changes in Account 102, state the propert purchased or sold, name of vendor or purchase, and date of transaction, If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give also dateRetirements Adjustments Transfers Balance at LineEnd l!f)Year No. I Name of RespondentIdaho Power Company I I I 55,947 21,714,184 33,064,583 54,834,714 60,000 25,394,367 25,454,367 I ----~---~-------~~-~--~-- ------~~- -------- --------- ---- - - - - - - - - -- - - - -- I 266,953 7,669,836 1,370,320 134,509,144 536,613,056 I 1,444,724 860,134 698,604 132,560,576 62,162,175 16,343,159 4,362,002 887,920,43210,940,251 I --~-~~~ ----~--------------- -~~-----~~---- I I ---~~----~-------~------ ~-~-- -~----- ~---~~----- I 28,655,168 151,277,057 249,507,983 188,274,619 41,330,716 17,467,963 7,492,685I 73,299 24,346 65,598 214,024 10,020 I 387,287 684,006,191---~-~~--~-----~-~ --~------ I 241,306 402,746 10,422,006 5,330,580 91,489,425 36,237,868 17,237,981 3,623,146I685,167 174,918 I 1,101,391 12,428,929 164,743,752 1,736,670,375 I FERC FORM NO.1 (REV. 12-05)Page 205 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 Name of Respondent Idaho Power Company 47 3, TRANSMISSION PLANT 48 (350) Land and Land Rights 49 (352) Structures and Improvements 50 (353) Station Equipment 51 (354) Towers and Fixtures 52 (355) Poles and Fixtures 53 (356) Overhead Conductors and Devices 54 (357) Underground Conduit 55 (358) Underground Conductors and Devices 56 (359) Roads and Trails 57 (359,1) Asset Retirement Costs for Transmission Plant 58 TOTAL Transmission Plant (Enter Total of lines 48 thru 57) 59 4, DISTRIBUTION PLANT 60 (360) Land and Land Ri hts 61 (361) Structures and Improvements 62 (362) Station Equipment 63 (363) Stora e Batte Equipment 64 (364) Poles, Towers, and Fixtures 65 (365) Overhead Conductors and Devices 66 (366) Under round Conduit 67 (367) Under round Conductors and Devices 68 (368) Line Transformers 69 (369) Services 70 (370 Meters 71 (371) Installations on Customer Premises 72 (372) Leased Property on Customer Premises 73 (373) Street Lightin and Signal Systems 74 (374) Asset Retirement Costs for Distribution Plant 75 TOTAL Distribution Plant (Enter Total of lines 60 thru 74) 76 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT 77 (380) Land and Land Rights 78 (381) Structures and Improvements 79 (382) Computer Hardware 80 383) Computer Softare 81 (384) Communication E uipment 82 (385) Miscellaneous Regional Transmission and Market 0 eration Plant 83 (386) Asset Retirement Costs for Re ional Transmission and Market Oper 84 TOTAL Transmission and Market 0 eration Plant (Total lines 77 thru 83) 85 6. GENERAL PLANT 86 (389) Land and Land Rights 87 (390) Structures and Improvements 88 (391) Offce Furniture and Equipment 89 392) Transportation Equipment 90 (393) Stores Equipment 91 (394) Tools, Shop and Gara e Equipment 92 (395) Laborato Equipment 93 (396) Power 0 erated Equipment 94 (397) Communication E uipment 95 (398) Miscellaneous Equi ment 96 SUBTOTAL (Enter Total of lines 86 thru 95) 97 (399) Other Tangible Propert 98 (399.1) Asset Retirement Costs for General Plant 99 TOTAL General Plant (Enter Total of lines 96, 97 and 98 100 TOTAL (Accounts 101 and 106 101 (102 Electric Plant Purchased (See Instr. 8) 102 (Less) (102) Electric Plant Sold (See Instr. 8) 103 (103) Experimental Plant Unclassified 104 TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103) Line No. This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)ccount a ance Beginning of YearW 00 IYear/Period of Report End of 2008/04 I I31,094,271 40,254,296 262,977 ,911 121,741,698 88,360,864 139,652,134 3,573,713 1,041,187 25,222,555 15,244,442 5,331,099 11,603,174 I 318,351 I 684,399,525 62,016,170I--~--~-~---~~--~I4,385,782 21,657,452 151,682,747 334,889 2,885,280 15,847,465 I203,942,364 106,511,815 46,129,157 171,154,321 352,640,906 53,887,678 56,322,932 2,732,980 8,693,766 11,800,654 1,353,959 8,912,213 35,194,821 2,099,689 3,631,951 155,034 I I 4,121,273 259,264 1,175,428,671 89,095 -26,894 90,971,922 I---~-- ~- -~------ ~ I I ----~-- - -- --I8,873,130 68,791,677 38,195,783 57,256,775 1,074,679 4,410,227 10,232,418 8,709,964 25,893,136 3,026,058 226,463,847 1,955,245 3,097,321 11,585,956 5,634,408 136,651 571,472 910,339 309,378 1,460,308 1,234,348 26,895,426 I I I 226,463,847 3,796,793,711 26,895,426 I298,770,235 298,770,235 I I 3,796,793,711 FERC FORM NO.1 (REV. 12-05)206Page I Name of RespondentIdaho Power Company I Retirements This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)Adjustments Transfers Balance at End l!f)Year Year/Period of Report End of 2008/Q4 I 2,297 21,264 2,099,126 64,506 555,010 802,568 34,665,687 41,274,219 286,101,340 136,921,634 93,136,953 150,452,740I I 318,351 3,544,771 742,870,924 I --~~---~-~--~------- ~------~-~-~---~ 5,593 27,667 306,213 4,715,078 24,515,065 167,223,999I2,050,267 1,522,602 65,918 556,861 6,008,815 429,602 970,061 351,216 210,585,863 116,789,867 47,417,198 179,509,673 381,826,912 55,557,765 58,984,822 2,536,798 I I I 57,435 4,152,933 232,370 1,254,048,34312,352,250~----~~ ---~ --~----~-------------~-- - ------ I I I I -----~--~-~ - --~----- ------ ---~------- ------- 484,603 3,876,887 4,459,265 28,843 172,987 430,282 345,591 1,242,638 154,185 11,195,281 10,828,375 71,404,395 45,904,852 58,431,918 1,182,487 4,808,712 10,712,475 8,673,751 26,110,806 4,106,221 242,163,992 I I I I 11,195,281 64,975,598 242,163,992 4,030,588,348 64,975,598 4,030,588,348 I FERC FORM NO.1 (REV. 12-05) Page 207 Line No. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 ELECTRIC PLANT HELD FOR FUTURE USE (Account 105) 1. Report separately each propert held for future use at end of the year having an oriinal cost of $250,000 or more.Group other items of propert held for future use. 2. For propert having an original cost of $250,000 or more previously used in utilit operations, now held for future use, give in column (a), in addition to other required information, the date that utilty use of such propert was discontinued, and the date the original cost was transferred to Accunt 105. Line Description and Location ~No,OfProlerty in T is Account in Utility Service End of Year(a (b) (c) (d) 1 Land and Rights: 2 Boise Operations Center 12131/82 768,377 3 Production 112,703 4 Transmission Stations 429,822 5 Transmission Lines 68,619 6 Distribution Stations 1,157,999 7 Beacon Light Substation (1)1210/02 465,662 8 Homedale Substation 219/08 109,453 9 North River Operations Center 1131/08 2,630,412 10 Boise Operations Center 12/31/82 72,785 11 Boise Mechanical and Electrical Shop 12/31/01 47,000 12 Transmission Stations 12/31/81 178,094 13 Distribution Stations 61,518 14 Homedale Substation 219/08 215,719 15 16 17 18 19 Column B if no date listed it is various 20 21 Other Propert: 22 23 24 25 26 27 (1) a portion of Beacon Light was classifed in 28 account 101000 in the prior year. In 2007 it 29 was reclassified to account 105000. 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 Total 6,318,163 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 214 I I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2, Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Account 107 or $100,000, whichever is less) may be grouped. Line Description of Project Construction work in progress - No.Electric (Accunt 107) (a)(b) 1 ROLLUP RELIC COST BROWNLEE 40,342,807 2 ROLLUP RELIC COST HELLS CANYON 27,627,540 3 ROLLUP RELIC COST OXBOW 12,682,103 4 HELLS CANYON RELICENSING OUTSI 9,430,117 5 VALMY UNDISTRIBUTED WORK ORDER 6,137,283 6 CIAC LIABILITY RECLASS 6,022,349 7 CAPITALIZE RENEWED RIW CONTRAC 5,901,983 8 TURBINE BLADES AND VANES - CAP 5,879,617 9 DNPR06010PERATIONS 4,696,909 10 BRIDGER UNDISTRIBUTED WORK ORO 4,144,315 11 NEW OPERATIONS CENTER (§ LAKE F 3,898,514 12 HUBBARD NEW 230 KV SWITCHING S 3,881,974 13 GATEWAY WEST 500KV LINE 3,686,522 14 WQ - ONGOING HELLS CANYON RELI 3,276,768 15 IPCO.CONVERT HAVN TO 138 KV 2,527,819 16 MPSN - MIDPOINT EAST RAS UPGRA 2,039,604 17 BRIDGER 2007C207 U3 S02 EM IS C 1,917,087 18 HCC RELICENSING FISH2004 FEASI 1,870,234 19 BOARDMAN - HEMINGWAY 500 KV LI 1,848,052 20 JIM BRIDGER RAS-A AND RAS-B 1,711,403 21 REL-HELLS CANYON COMPLEX FY200 1,618,941 22 CJ STRIKE: #1 TURBINE RUNNER 1,551,344 23 HMWY - BUILD HEMINGWAY 5001230 1,474,063 24 ETGT0703 -INCREASE T132 AND R 1,395,188 25 342 COST CENTER DELIVERY CAPIT 1,366,017 26 BRIDGER 2007C189 U1 S02 EM IS C 1,364,664 27 IPCO.UPGRADE PNGE TO FACILITAT 1,289,859 28 HCC RELICENSING, FISH2004 INST 1,269,901 29 COST CENTER 317 DELIVERY CAPIT :1,228,396 30 HCC RELICENSING, FISH2004 REDB 1,136,664 31 HCC RELICENSING, FISH2004 ANAD 1,123,075 32 WEB SITE REDESIGN 1,103,510 33 ROLLUP RELIC COST SWAN FALLS 1,088,739 34 CAPITAL REGION CONVERSION TO A 1,021,319 35 SWAN FALLS RELICENSING 1,012,279 36 PAYROLL & IBNR ACCRUAL 896,085 37 RIVER ENG.-HELLS CANYON CONTIN 862,986 38 326-COST CENTER DELIVERY CAP IT 856,664 39 BROWNLEE LOCAL SERVICE UPGRADE 854,703 40 BRIDGER 2007C812 SODA LIQUOR S 835,409 41 BRIDGER 2008C102 U1 GENERATOR 831,690 42 BRIDGER 2008C123 U1 TURBIN UPG 831,529 43 TOTAL 207,662,162 I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 216 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Oriinal (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2, Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Accunt 107 or $100,000, whichever is less) may be grouped. Line Description of Project Construction work in progress - No.Electric (Account 107) (a)(b) 1 REL-HCC OREGON REAUTHORIZATION 811,243 2 BRIDGER 2007C191 U2 S02 EM IS C 808,892 3 LEGAL DEPT. LABOR FOR RELICENS 765,891 4 PURCHASE #4 TURBINE RUNNER 750,479 5 BUILD NEW ADRIAN SUBSTATION AT 700,142 6 T7230701 OPGW DANSKIN-HUBBARD 646,583 7 341 COST CENTER DELIVERY CAPIT 627,577 8 418-CC DELIVERY CAPITAL OVERHE 626,271 9 392 COST CENTER DELIVERY CAPIT 613,484 10 REL - SWAN FALLS FY2004 CAPITA 606,870 11 577 COST CENTER DELIVERY CAPIT 601,961 12 HCC RELICENSING FISH2004 RESID 597,977 13 BRIDGER 2007C206 FAN BAY ROAD 594,137 14 578 COST CENTER DELIVERY CAPIT 576,076 15 BRIDGER 2008C090 U2 REHEATER 0 558,488 16 CONSTRUCTION ACCOUNTING CAPITA 555,252 17 VALMY 98208581 U2 GENERATOR RE 549,524 18 ST LUKES MVRMC-POLELINE & GRAN 548,850 19 BEACON LIGHT SITE WORK, FENCE,546,198 20 343 COST CENTER DELIVERY CAPIT 539,718 21 415-CC DELIVERY CAPITAL OVERHE 537,081 22 VALMY 98210178 INSTALL PRODUCT 536,698 23 PHASE 2 AMI- AMI METER CONTRAC 519,319 24 LINE 438, PERMITIING & ROW FOR 502,933 25 335-COST CENTER DELIVERY CAPIT 497,948 26 IPCO*L1NE #46 PNGE-HAVN CONVE 496,813 27 390 COST CENTER DELIVERY CAPIT 489,938 28 BOISE PLAZA LEASE 483,484 29 GEN PCB & METAL CLAD REPLACEME 464,011 30 WQ SWAN FALLS RELICENSING-CAPI 456,204 31 CAPITAL (DELOVHD)409,378 32 COST CENTER 316 DELIVERY CAPIT 408,250 33 ROW FOR T 404 - 138 KV TO CHERR 403,191 34 REC - BAKER COUNTY SETILEMENT 399,000 35 BEARING COOLERS, CLOSED LOOP S 398,296 36 455-COST CENTER DELIVERY CAPIT 391,956 37 336-COST CENTER DELIVERY CAPIT 384,627 38 IPCO/HBND-041 REBUILD APPROX 3 382,574 39 CHQ 5 REMODEL FURNITURE 382,499 40 MORA-042 FEEDER WORK 8.5 MILES 369,495 41 IT SERVICE MANAGEMENT SOFTWARE 366,317 42 BRIDGER 2007C911 PLANT SECURIT 357,206 43 TOTAL 207,662,162. I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 216.1 I I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) QA Resubmission 04/15/2009 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) 1, Report below descriptions and balances at end of year of projects in process of construction (107) 2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Account 107 or $100,000, whichever is less) may be groupe, Line Description of Project Construction work in progress - No,Electric (Account 107) (a)(b) 1 HAILEY TEAM CAP OH WORK ORDER 356,095 2 ACCUFILE TAX APPLICATION REPLA 355,949 3 TERR: HCC RELICENSING 348,234 4 WYE ADD AMI EQUIPMENT 346,218 5 ENHANCED LAW ENFORCEMENT PER S 338,654 6 DELIVERY WORK ORDER RECON PROJ 334,767 7 381 -COST CENTER DELIVERY CAPI 327,484 8 IPCO-CITY OF KETCHUM/IMPROVE L 325,980 9 EEM SOFTWARE 323,552 10 575 COST CENTER DELIVERY CAPIT 317,440 11 MORA STATION MODIFICATIONS AS 317,185 12 CHQ 5 REMODEL 309,169 13 LINE 438, RIGHT OF WAY, VICTOR 305,769 14 REPLACE POWER CENTERS ON PLANT 303,233 15 GOODING TEAM CAP OH WORK ORDER 295,304 16 BOARDMAN 24554 REWIND GENERATO 289,783 17 ORACLE SOA HARDWARE 285,354 18 VALMY 98218173 U2 PULVERIZER U 284,506 19 BORA0501 BORA-MPSN 345KV THER 284,156 20 SWAN FALLS RELICENSING FISH200 279,719 21 153 COST CENTER DELIVERY CAPIT 278,675 22 T7110401-HPVY 230KV DOUBLE CIR 276,036 23 IPCO/BOIS-02112006 DOWNTOWN CA 273,479 24 REL - REC SWAN FALLS RELICENSI 272,926 25 AFTS0701 - REPL 11 AB SWITCHES 270,821 26 Delivery Overheads 269,832 27 ENTERPRISE CONTENT MANAGEMENT 262,521 28 NEW RESTROOM, SEWER AND WATER 261,809 29 ORACLE SOA SUITE 260,683 30 TWINWEST TEAM CAP OH WORK ORDE 248,465 31 BRIDGER 2007C706 FLYASH LOADIN 247,796 32 USTICK ADD AMI EQUIPMENT 247,397 33 BRIDGER 2008C064 U2 EXCITATION 246,837 34 ADAMSFAM TEAM CAP OH WORK ORDE 243,434 35 1 OO-COST CENTER DELIVERY CAP IT 242,489 36 IPCO.PERMIT / PURCHASE ROW FOR 239,462 37 334-COST CENTER DELIVERY CAPIT 239,178 38 TFSN015 REPLACE GETAWAY CABLE 238,735 39 REBUILD ADEL 301A--COMPLETE/L 236,375 40 STATE ADD AMI EQUIPMENT 230,599 41 AMI IT SOFTARE 229,387 42 BRIDGER 2007C213 SOOT BLOWER C 226,467 43 TOTAL 207,662,162 I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 216.2 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (AccounI107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Account 107 or $100,000, whichever is less) may be grouped. Line Description of Project Construction work in progress - No.Electric (Account 107) (a)(b) 1 41Q-CC DELIVERY CAPITAL OVERHE 224,597 2 324-COST CENTER DELIVERY CAPIT 219,865 3 NERC CRITICAL INFRASTRUCTURE P 219,689 4 STATIC EXCITER #1 UNIT (PURCHA 213,901 5 TFEAST TEAM CAP OH WORK ORDER 212,709 6 COST CENTER 310 DELIVERY CAPIT 211,663 7 BOARDMAN 24226 PURCH SPARE GEN 211,424 8 BRIDGER 2008C124 U1 REHEATER R 211,390 9 LONG VALLEY OPERATION CENTER F 210,867 10 FRMT0701 - REPLACE 131H WITH A 206,403 11 REL - REC HCC RELICENSING PROC 200,927 12 585 COST CENTER DELIVERY CAPIT 199,318 13 SUPERVALU DATA CENTER- ON-SITE 199,196 14 PQ IR CAMERAS 197,232 15 420-CC DELIVERY CAPITAL OVERHE 196,739 16 BORA: RAS C & 0 COMMUNICATIONS 196,248 17 375 COST CENTER DELIVERY-CAPIT 196,090 18 HOMESTEAD ROAD WORK ASSOCIATED 194,725 19 JIM BRIDGER SUBSTATION CAPITAL 193,255 20 404 COST CENTER DELIVERY CAPIT 193,143 21 TOOL EXP TRANS TO CONST 188,428 22 DELIVERY CAPITAL OVERHEADS FOR 187,992 23 MINI CASSIA TEAM CAP OH WORK 0 186,042 24 SEMINIS VEG SEED-1811 E FLORID 185,853 25 CROSS ARM CHANGE OUT BUBG-42 183,333 26 IPCO- RELlBALlTY AND MAINTENANC 182,569 27 IPCO*INSTALL 69 KV LINE TERMIN 181,876 28 COST CENTER 329 DELIVERY CAP IT 177,157 29 378 -COST CENTER DELIVERY CAPI 176,180 30 WATER RIGHTS ACQUISITION: COT 175,958 31 FALL CHINOOK POPULATION VIABIL 175,699 32 KENNISON DAIRY CONDUCTOR UPGRA 173,236 33 RE-ROUTE BOBN-CDWL 230KV TO H 170,851 34 DESIGN, BUILD, INSTALL UNIT #2 167,933 35 L-252, GOLDEN VALLEY LOOP, PAT 163,911 36 BEACON LIGHT 138-KVTAP-PERMIT 158,814 37 IPCO/ COAL 015/ F42/2008 CABL 158,711 38 300 COST CENTER DELIVERY CAPIT 158,427 39 BRIDGER 2008C085 U4 S02 & PM E 158,282 40 BRIDGER 2008C049 U4 OVATION CO 157,601 41 BRIDGER 2008C117 U1 APH BASKET 156,537 42 MPSN: RAS C & 0 COMMUNICATIONS 156,245 43 TOTAL 207,662,162 I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 216.3 I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) r=A Resubmission 04/15/2009 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Account 107 or $100,000, whichever is less) may be groupe. Line Description of Project Construction work in progress - No.Electric (Account 107) (a)(b) 1 856 COST CENTER DELIVERY CAPIT 156,118 2 -INSTALL COMMUNICATIONS FROM 155,482 3 353 COST CENTER DELIVERY CAPIT 154,802 4 COST CENTER 318 DELIVERY CAPIT 153,797 5 IPCOI GARY 0111 F32/2008 CABL 153,152 6 CALL CENTER LABOR HOURS FOR LI 152,823 7 AGING INFRASTRUCTURE TOOL INTE 152,014 8 IPCO- RELlABLlTY WOOD PIN REPL 148,964 9 IPCO/ITD CITY OF DONNELLY RO 148,227 10 PQ ENGINEERS & TECH TEAM 2008 147,030 11 IPCO- PICABO MOUNTAINI REPLACE 145,697 12 CARO-012 REBUILD-2.5 MILES-TO 145,327 13 #2 PURCHASE STATIC EXCITATION 142,008 14 VALMY 98219937 PA FAN CAPITAL 141,713 15 AMI EQUIPMENT (g GROVE SUBSTATI 140,711 16 MORA0602 - COMMUNICATIONS UPGR 140,621 17 T7250801 HMWY-BOMT DBL CRT 230 140,007 18 GOODING RURAL ADD T052 TRANSFO 138,761 19 L-210, BOBN-GFRY 69KV, PATROL 138,699 20 BORA 304A BREAKER REPLACEMENT 136,838 21 KINPORT: RAS C & D COMMUNICATI 136,025 22 IPCOIIDOT KEY#8743 7TH AVE. NO 134,437 23 458-COST CENTER DELIVERY CAPIT 134,171 24 356 COST CENTER DELIVERY CAPIT 133,413 25 PURCHASE AND IMPLEMENT SYNERGE 133,247 26 2008 TEST EQUIPMENT-CAPITAL 132,041 27 CCTV STANDARDIZATION PROJECT-P 131,249 28 579 COST CENTER DELIVERY CAPIT 130,607 29 210-COST CENTER DELIVERY CAPIT 130,605 30 IPCOI MOVE FACILITIES FROM 17T 129,796 31 584 COST CENTER DELIVERY CAPIT 127,392 32 LNSG-EXPAND YARD & LANDSCAPE 126,623 33 IPCO- DIXI031 FDR RLBL TY 1 R17 125,826 34 BRIDGER 2008C042 BCP MOTOR REW 124,923 35 VALMY 98211919 U1 BOnOM ASH P 121,109 36 377 -COST CENTER DELIVERY CAPI 120,452 37 TFSB PARKING & TRANSFORMER STO 120,293 38 AFTS0501 AFTS-MDKA THERMAL DE 116,417 39 HILL INSTALL T132, CKT SWITCHE 114,532 40 BRIDGER 2008C069 VIBRATION MON 113,956 41 HYDA-UPGRADE PORTABLE TRANSFOR 113,557 42 AMI EQUIPMENT (g GARY SUBSTATIO 112,534 43 TOTAL 207,662,162 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-S7)Page 216.4 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2. Show items relating to "research, development, and demonstration" projecs last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Accunt 107 or $100,000, whichever is less) may be grouped. Line Description of Project Construction work in progress - No.Electric (Account 107) (a)(b) 1 PURCHASE & INSTALL DIESEL BACK 111,926 2 AMI EQUIPMENT (§ EKRT 107,691 3 DNPR0602 COMMUNICATION UPGRADE 107,541 4 IPCO/BOBN-044/F-137/2007 CABLE 107,038 5 APPARATUS SERVER -- HARDWARE 106,863 6 BRIDGER 2007C209 U4 S02 EMIS C 105,134 7 EMET0701 REPLACE T132 104,433 8 KENNISON DAIRY CONDUCTOR UPGRA 104,308 9 W1LS-WGNR 138 KV LINE ROW LINE 103,511 10 VALMY 98200467 REPL COAL BELTS 103,221 11 CANYON REGION MANAGER LABOR AN 102,694 12 1998 NEAR EAST IDAHO VESTED I 101,493 13 LINE 328 WARM LAKE TAP REPAIR 100,598 14 345 COST CENTER DELIVERY CAP IT 100,556 15 OTHER MINOR PROJECTS -16,062,667 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 TOTAL 207,662,162 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 216.5 I I I I I I I I I I I I I I I I I I I I This Page Intentionally Left Blank Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108) 1. Explain in a footnote any important adjustments during year. 2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 11, column (c), and that reported for electric plant in service, pages 204-207, column 9d), excluding retirements of non-depreciable propert. 3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional classifications. 4. Show separately interest credits under a sinking fund or similar method of depreciation accounting. I I I I ine No. em I (a) Balance Beginning of Year 2 Depreciation Provisions for Year, Charged to 3 (403) Depreciation Expense 4 (403,1) Depreciation Expense for Asset Retirement Costs I I 5 (413) Exp. of Elec. PIt. Leas. to Others 6 Transportation Expenses-Clearing 7 Other Clearing Accounts 8 Other Accounts (Specify, details in footnote): 9 Fuel Stock 10 TOTAL Deprec. Prov for Year (Enter Total of lines 3 thru 9) 11 Net Charges for Plant Retired: 12 Book Cost of Plant Retired 13 Cost of Removal 14 Salvage (Credit) 15 TOTAL Net Chrgs. for Plant Ret. (Enter Total of lines 12 thru 14) 16 Other Debit or Cr. Items (Describe, details in footnote): I 113,509 99,862,335 I I I I 17 18 Book Cost or Asset Retirement Costs Retired 19 Balance End of Year (Enter Totals of lines 1, 10,15,16, and 18) I 1,486,751,090 1,486,751,090 I Section B. Balances at End of Year According to Functional Classification 20 Steam Production 442,070,073 442,070,073 21 Nuclear Production 22 Hydraulic Production-Conventional 264,025.839 264,025,83 23 Hydraulic Production-Pumped Storage 24 Other Production 17,474,253 17,474,253 25 Transmission 230,292,212 230,292,212 26 Distribution 441,040,082 441,040,082 27 Regional Transmission and Market Operation 28 General 91,848,631 91,848,631 29 TOTAL (Enter Total of lines 20 thru 28)1,486,751,090 1,486,751,090 I I I I I FERC FORM NO.1 (REV. 12-05)Page 219 I I I I I I I I I Name of Respondent This Report is:Date of Report YearlPeriod of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 20081Q4 FOOTNOTE DATA I$chedule Pa~ß19-m Line No.: 14 Column: c----------------~.~~_-~~-=--~-===-=~=_---.=_-=_----- - m__ ----i Relocation reimbursements, Up and down costs and damage insurance claims $720,911 !.chedule Pf!ge: 21!_Line No.: 16 Column: c____________..__.__ ____----~------...... - -----.-------~--JAccumulated Provision for Depreciation on Asset Retirement Obligation $ 459,618 Embedded removal in Accumulated provision for Depreciation (1,523,871) $ (1,064,253) I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 450,1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4(2) QA Resubmission 04/15/2009 INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) 1.Report below investments in Accounts 123.1, investments in Subsidiary Companies. 2, Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in columns (e),(f),(g) and (h) (a) Investment in Securities - List and describe each securi owned. For bonds give also principal amount, date of issue, maturity and interest rate, (b) Investment Advances - Report separately the amounts of loans or investment advances which are subjec to repayment, but which are not subject to current settlement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal. 3. Report separately the equit in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal the amount entered for Account 418,1. ine Description of Investment Date Acquired Date Of Amount of Investment at No.(a)(b) Mal~ity Beginning of Year (d) 1 Idaho Energy Resources Company 2 Common Stock 02/01174 500 3 Capital contributions 2,462,594 4 Equity in earnings 53,474,013 5 6 Subtotal Idaho Energy Resources Company 55,937,107 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 - 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Total Cost of Account 123.1 $2,463,0941 TOTAL 55,937,107 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-89)Page 224 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4(2) FiA Resubmission 04/15/2009 INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) (Continued) 4. For any securities, notes, or accounts that were pledged designaté such securities, notes, or accounts in a footnote, and state the name of pledgee and purpose of the pledge. 5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case or docket number. 6. Report column (f) interest and dividend revenues form investments, including such revenues form securities disposed of during the year. 7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the diference between cost of the .investment (or the other amount at which carried in the books of account if difference from cost) and the sellng price thereof, not including interest adjustment includible in column (f), 8, Report on Line 42, column (a) the TOTAL cost of Accunt 123.1 Equity in Subsidiary Revenues for Year Amount of Investment at Gain or Loss from Investment LineEarnin~s of Year (f) End tifYear DisP?~td of No.e)g) 1 500 2 2,462,594 3 4,121,080 57,595,093 4 5 4,121,080 60,058,187 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 4,121,080 60,058,187 42 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-89)Page 225 This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2008/Q4(2)DA Resubmission 04/15/2009 End of MATERIALS AND SUPPLIES 1. For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of materiaL. 2. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense clearing, if applicable, Line Account Balance Balance Department or No,Beginning of Year End of Year Departments which Use Material (a)(b)(c)(d) 1 Fuel Stock (Account 151)17,267,629 16,851,868 Electric 2 Fuel Stock Expenses Undistributed (Account 152) 3 Residuals and Extracted Products (Account 153) 4 Plant Materials and Operating Supplies (Account 154) 5 Assigned to - Construction (Estimated) 6 Assigned to - Operations and Maintenance 7 Production Plant (Estimated)12,737,352 13,785,883 8 Transmission Plant (Estimated)9,429,545 9,182,847 9 Distribution Plant (Estimated)18,595,934 20,839,000 10 Regional Transmission and Market Operation Plant (Estimated) 11 Assigned to - Other (provide details in footnote)607,920 597,997 12 TOTAL Account 154 (Enter Total of lines 5 thru 11)41,370,751 44,405,727 Electric 13 Merchandise (Account 155) 14 Other Materials and Supplies (Account 156) 15 Nuclear Materials Held for Sale (Account 157) (Not applic to Gas Util) 16 Stores Expense Undistributed (Account 163)1,898,952 5,715,442 Electric 17 18 19 20 TOTAL Materials and Supplies (Per Balance Sheet)60,537,332 66,973,037 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (REV. 12-05) Page 227 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) ri A Resubmission 04/15/2009 OTHER REGULATORY ASSETS (Accunt 182.3) 1. Report below the particulars (details) called for conceirning other regulatory assets, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $50,000 which ever is less), may be grouped by classes. 3. For Regulatory Assets being amortized, show period of amortization. Line Descrption and Purpose of Balance at Debits CREDITS Balance at end of No.Other Regulatory Assets Beginning of wnnen on uuring wnnen on uunng Current QuarterlY ear Currnt the QuarterlY ear the Period QuarterlYear Accunt Charged Amount (a)(b)(c)(d)(e)(f) 1 Idaho DSM Rider - IPUC Order #29026 7.188,54 254 3,246,227 3,942.318 2 3 Fixed Cost Adjusment (FCA) Order #30267 4.657.142 254 1,935,924 2,721,218 4 5 IPUC Grid West loans -IPUC order #30157 745,742 401 186,435 559.307 6 (amort period 1/07 -12/11) 7 8 FERC Grid West Expense 302.117 116.87 401 55,878 363,116 9 FERC Docket #AC03-78-D00 10 11 Oregon PCAM Def order 08-238 5,399,657 5.399.657 12 13 Asset Retirment Obligations - IPUC 12.188,065 928,016 230 2,209,539 10,906,542 14 Order #29414 - OPUC Order#04-585 15 16 L T & ST Mark to Market 17,23 4.028.601 244 1,126,205 3,073,630 17 18 Fin 48 Unfunded-Noncurrent-IPUC Order 29601 ( 37.067,740)38,80,873 282 8,903,384 -7,170,251 19 20 Regulatory Unfunded Accumulated Deferrd Income Tax 357,913,795 166'572'96~14,407,255 510,079,505 21 22 PCA Deferrl Idaho -IPUC order 30047 85.731,733 170,950,587~163,025,112 93,657,208 23 (amort period 6/08 thru 5/09) 24 25 Prior Year PCA - Idaho - IPUC order 30325 6,590,53 127,508,162 401 86,934,777 47,163,921 26 (amort period 6/07 thru 5/08) 27 28 Idaho - Demand Side Management - IPUC order 8.106.539 401 3,242,604 4,863,935 29 #27660 (amort period 7/98 thru 6/10) 30 31 Excess Power Deferral 06/07 - IPUC order 2,106,816 2.194,558 254 3,086,676 1,214,698 32 07-555 33 34 Excess Power Amortzation - OPUC Order#06-D70 2.992,60 . 2.010,01__3,339,341 1,663,273 35 (Capped at 10% per year until full amort) 36 37 Security Costs 2003 - IPUC Order #28975 68,794 401 68.794 38 (amort period 1/04 - 12/08) 39 40 OPUC Grid West Loans - OPUC Orer #083 60,407 4,58 64,995 41 42 Unfunded SFAS 106 Lia 30256 -IPUC Order #30256 8,006,409 12,464,601 228 1,567,074 18,903,936 43 44 TOTAL 448,227,917 542,905,448 293,488,641 697,644,724 I I I I I I I I I I I I I I I I, I I I FERC FORM NO. 1/3.. (REV. 02-0\Page 232 I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2)o A Resubmission 04/15/2009 I OTHER REGULATORY ASSETS (Account 182.3) 1. Report below the particulars (details) called for conc~rning other regulatory assets, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $50.000 which ever is less), may be grouped by classes. 3. For Regulatory Assets being amortized, show period of amortization. Line Description and Purpose of Balanæat Debits CREDITS Balance at end of No.Other Regulatory Assets Beginning of Wnllen on uunng wnnen on uunng Current QuarterlY ear Current the QuarterlY ear the Period QuarterlY ear Accunt Charged Amount (a)(b)(c)(d)(e)(f) I 1 PS & I Coal Plant - Order #29904 235,859 401 85,767 150,092 2 (amort period 10/2007 thru 9/10) 3 I 4 Minor items(7)75,007 80,266 various 67,649 87,624 5 6 I 7 8 . 9 I 10 11 12 I 13 14 15 I 16 17 18 I 19 20 21 I 22 23 24 I 25 26 27 I 28 29 30 I 31 32 33 I 34 35 36 I 37 38 39 I 40 41 42 I 43 44 TOTAL 448,227,917 542,905,448 293,488,641 697,644,724 ",eDt' "'I'D" 1011' ~ 1'1-1' lel:\I n?..A\Paae 232.1 Name of Respondent This Report is:Date of Report Year/Perid of Report (1) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04115/2009 2008/04 FOOTNOTE DATA ~chedule Page:23?~ Line No.:20'-CoÎumn: dAccount 228 $ 703,807 Account 282 13,638,348Account 401 65,100 Total $ 14,407,255============ ~chedule Page: 232Account 182 .. Account 254 Account 401 Line No.: 22 Column: d $ 124,101,21123,264,092 15,659,809 Total $ 163,025,112=============~._._~.._-~--_._------.~-_._---_._--~ -_.._._.__.._-----_.-~chedule Page: 232 . Line No.: 34 Column: d Account 254 - $ 898,486Account 401 2,440,855 Total $3,339,341============= I FERC FORM NO.1 (ED. 12-87)Page 450.1 I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 MISCELLANEOUS DEFFERED DEBITS (Account 186) 1.Report below the particulars (details) called for concerning miscellaneous deferred debits. 2.For any deferred debit being amortized, show period of amortization in column (a) 3. Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $50,000, whichever is less) may be grouped by classes. Line Description of Miscellaneous Balance at Debits CREDITS Balance at No,Deferred Debits Beginning of Year ~ccount.Amount End of Year Char&ed (a)(b)(c)(d (e)(f) 1 Rents - Riahts of way 137,573 137,573 2 3 2008 Poll Control Bond Refin 169,409 131 8,328 161,081 4 5 Advance prepaid coal royalties 1,657,049 131 76,533 1,580,516 6 7 Security plan 25,920,430 2,537,506 165&426 3,704,186 24,753,750 8 9 American Falls bond refinance 249,814 401 14,552 235,262 10 (amort period 4/00 thru 7/26) 11 12 Prepaid Credit Facility 640,032 431 193,597 446,435 13 14 ComDany owned Life Insurance 4,921,300 1,193,489 426 1,386,274 4,728,515 15 16 American Falls water rights 17,800,983 401 1,042,009 16,758,974 17 (amort period 1/06 thru 12/25 18 19 Milner bond auarantee 11,700,000 1,063,636 253 3,190,909 9,572,727 20 21 Southwest intertie project -6,417,011 253 3,465,186 2,951,825 22 riaht of way costs 23 24 CSPP receivable 270,767 2,460 143 273,227 25 26 American Falls - bond refinance 823,985 401 47,999 775,986 27 (35 vear amortization) 28 29 Shelf Registration - 2008 144,517 1,500,608 181 1,645,125 30 31 Transmission Deposit-PacifCorp 2,354,100 525,000 131 2,217,225 661,875 32 33 Prepaid PeoplesoflPassport 51,343 156,671 401 73,808 134,206 34 35 Valmy Power Plant 260,973 480,250 various 731,276 9,947 36 37 Boardman Power Plant 149,444 149,444 38 39 Minor Items & Job Orders (8)9,879 33,526 Various 41,717 1,688 40 41 42 43 44 45 46 47 Misc. Work in Progress 48 Ueferred Regulatory Comm. Expenses (See pages 350 - 351) 49 TOTAL 73,222,183 63,059,804 I I I I I I I I I I I I I I ,I I I I FERC FORM NO.1 (ED. 12-94)Page 233 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04115/2009 ACCUMULATED DEFERRED INCOME TAXES (Accunt 190) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes. 2. At Other (Specify), include deferrals relating to other income and deductions. I I ine No. Description and Location I (a)IElectric Emission Allowances 6,920,940 10,171,997 16,363,769 -3,114,188 9,305,479 21,074,809 I TOTAL Electric (Enter Total of lines 2 thru 7) Gas I I I Other TOTAL Gas (Enter Total of lines 10 thru 15 Notes 14,873,945 106,047,150 17,642,299 167,646,855 I I I I I I I I: I I I FERC FORM NO.1 (EO. 12-88)Page 234 I I I Sclledule f'age: 2:l,t. Line Ni!~;l_ _.çCJll!!n: a (Note 1): I Post Retiree Benefits-VEBARate Case Disallowance Other Employee's Long Term Deferred Compensation IRS Interest Expense I FAS 123R - Stock Based Compensation. SFAS112 - Post Retirement Benefits Provision For Rate Refunds I Non-VEBA Pension and Benefits . Linden Feeder Deposits Delivery Accruals Bonus Deferral I Total Other Electric I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008104 FOOTNOTE DATA Ending Balance 4,056,404.55 3,112,707.91 2,590,725.18 2,148,245.00 1,333,711.47 1,184,641.05 937,172.05 762,810.30 164,403.47 129,130.02 (56,181.86) 16,363,769.14 Ending Balance 4,929,292.29 2,996,869.81 1,829,071.70 2,090,777.00 2,316,810.74 1,044,455.76 5,217,171.07 662,313.05 0.00 (5,646.49) (6,306.02) 21,074,808.91 Column: al§chedu/f!f'age; 2~~. Line No.: 7 (Note 2): FASB 109 Accounting FAS 158 - Pension FAS 158 - Postretirement Plan Minimum Pension Liabilty Total Other Beginning Balance 42,967,558.09 3,815,137.55 6,616,913.51 4,316,889.45 57,716,498.60 Ending Balance 44,340,912.95 61,943,744.74 10,863,821.80 5,589,976.57 122,738,456.06 ~heciiiie Page: 234. Lin~N.~.L1L. (Note 3): Senior Management Security Plan FAS115 SMSP Impairment Micron-CIAC Meridian Gold Contributions Bridger Sierra Reserve-Legal Fee's Loss on Pioneer Land Write-down Seattle City Light-CIAC Total Non Electric Column: a Beginning Balance 12,554,517.13 0.00 2,001,223.02 174,791.41 97,737.50 45,351.37 324.49 14,873,944.92 Ending Balance 12,912,429.52 2,669,975.82 1,764,125.52 152,678.89 97,737.50 45,351.37 0.00 17,642,298.62 Page 450.1IFERC FORM NO.1 (ED. 12-87) Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04(2) OA Resubmission 04115/2009 CAPITAL STOCKS (Account 201 and 204) 1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and preferred stock. If information to meet the stock exchange reporting requirement outlined in column (a) is available from the SEC 1D-K Report Form filing, a specific reference to report form (i.e., year and company title) may be reported in column (a) provided the fiscal years for both the 1D-K report and this report are compatible. 2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year. Line Class and Series of Stock and Number of shares Par or Stated Call Price at No.Name of Stock Series Authorized by Charter Value per share End of Year (a)(b)(c)(d) 1 Account 201 2 Common Stock registered on New York 50,000,000 2.50 3 and Pacific Stock Exchange 4 Total Common Stock 50,000,000 2.50 5 6 Account 204 - None 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 I I I I I I I I I I I I I I I I 'I FERC FORM NO.1 (ED. 12-91)Page 250 I I I I FERC FORM NO.1 (ED. 12-SS) Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 CAPITAL STOCKS (Account 201 and 204) (Continued) 3. Give particulars (details) concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued. 4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or non-cumulative. 5. State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and purposes of pledge. OUTSTANDING PER BALANCE SHEET HELD BY RESPONDENT Line(Total amount outstanding without reduction AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS No.for amounts held by respondent) Shares Amount Shares Cost Shares Amount(e)(f)(g)(h)(i)u) 1 39,150,812 97,877030 2 3 39,150,812 97,877,030 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 -21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 I I I I I I I I I I I I I I I I I Page 251 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) DA Resubmission 04/15/2009 OTHER PAID-IN CAPITAL (Accounts 208-211, inc.) Report below the balance at the end of the year and the information specifd below for the respective other paid-in capital accunts. Provide a subheading for each accunt and show a total for the account, as well as total of all accounts for reconcilation with balance sheet, Page 112. Add more columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecting such change, (a) Donations Received from Stockholders (Account 208)-State amount and give brief explanation of the origin and purpose of each donation. (b) Reduction in Par or Stated value of Capital Stock (Accunt 209): State amount and give brief explanation of the capital change which gave rise to amounts reported under this caption including identifcation with the class and seris of stock to which related. (c) Gain on Resale or Cancellation of Reacquired Capital Stock (Accunt 210): Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. (d) Miscellaneous Paid-in Capital (Account 211)-Classif amounts included in this accunt accrding to captions which, together with brief explanations, disclose the general nature of the transactions which gave rise to the reported amounts. I~ie 'f:r Ary)unto. 1 Account 208 - Donations received from stockholders 2 3 Account 209 - Reduction in par or stated value of Capital Stock 4 5 Account 210 - Gain on reacquired Capital Stock 6 7 8 Account 211 - Miscellaneous paid-in Capital 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 40 TOTAL I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 253 I I I I I Name of Respondent This (!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 CAPITAL STOCK EXPENSE (Account 214) 1.Report the balance at end of the year of discount on capital stock for each class and series of capital stock. 2. If any change occurred during the year in the balance in respect to any class or series of stock, attach a statement giving particulars (details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged. I Line Class and Series of Stock -ßãfance at End of Year No.(a)(b) 1 Common Stock 2,096,925 2 3 4 5 6 7 8 9 10 Explanation of Changes during the year: 11 12 13 14 15 16 17 18 19 20 21 22 TOTAL 2,096,925 I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 254b Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4(2) OA Resubmission 04/15/2009 LONG- TERM DEBT (Account 221, 222, 223 and 224) 1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt. 2. In column (a), for new issues, give Commission authonzation numbers and dates. 3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds. 4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 5. For receivers, certificates, show in column (a) the name of the court -and date of court order under which such certificates were issued. 6. In column (b) show the principal amount of bonds or other long-term debt originally issued. 7. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued. 8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount. Indicate the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted. 9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote the date of the Commission's authorization of treatment other than as specified by the Uniform System of Accounts. Line Class and Series of Obligation, Coupon Rate Principal Amount Total expense,No,(For new issue, give commission Authorization numbers and dates)Of Debt issued Premium or Discount (a)(b)(c) 1 Account 221: 2 First Mortgage Bonds: 3 5.50% Series due 2033 70,000,000 728,701 4 36,400 D 5 6 7,38% Series Due 2007 80,000,000 7 8 7.20% Series due 2009 80,000,000 572,2469 10 5.30% Series Due 2035 60,000,000 408,411 D 11 3,844,73912- 13 6.60% Series due 2011 120,000,000 860,50214 15 4.25%Series due 2013 70,000,000 641,20116374,500 D 17 18 4,75% Series due 2012 100,000,000 944,356191,047,617 D20 21 6.00% Series due 2032 100,000,000 1,069,35622543,244 D23 24 5.875% Series due 2034 55,000,000 585,75925383,322 D26 27 5.50% Series due 2034 50,000,000 746,961 D28524,41929 30 6.30% Series due 2037 1,495,79931273,721 D32 33 TOTAL 987,045,000 21,296,747 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 256 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 LONG-TERM DEBT (Account 221,222,223 and 224) (Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 11. Explain any debits and credits other than debited to Accunt 428, Amortization and Expense, or credited to Account 429, Premium on Debt - Credit. 12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a) principal advanced during year, (b) interest added to pnncipal amount, and (c) principle repaid during year. Give Commission authorization numbers and dates. 13. If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee and purpose of the pledge. 14. If the respondent has any iong-term debt securities which have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. 15. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Accunt 427, interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies. 16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued. AMORTIZATION PERIOD uuisian!J1ns LineNominal Date Date of (Total amount outstan ing without Interest for Year No.of Issue Maturity Date From Date To reduction for amounts held by Amount (d)(e)(f)(g) respy~dent) (i) 1 2 05/01/03 04/01/33 05/01/03 03131133 70,000,000 3,850,000 3 4 5 1211/00 12101/07 12/01/00 12/01/07 -27,510 6 7 11123/99 12/01109 01/01/00 01/01/10 80,000,000 5,760,000 8 9 08/26/05 08/26/35 08/26/05 08/26/35 60,000,000 3,180,000 10 11 12 03/02/01 03/02/11 03/02/01 03/02111 120,000,000 7,920,00 13 14 05/01/03 10/01/13 05/01/03 09/29113 70,000,000 2,975,000 15 16 17 11/15/02 11/15/12 11/15/02 11/15/12 100,000,000 4,750,000 18 19 20 11/15/02 11/15/32 11/15/02 11/15/32 100,000,000 6,000,000 21 22 23 08116104 08/16/34 08116/04 08/16/34 55,000,000 3,231,250 24 25 26 03126/04 03/15/34 03/26/04 03/15/34 50,000,000 2,750,000 27 28 29 6122/07 6/15/2037 6/22/07 6/15/2037 140,000,000 8,820,000 30 31 32 1,264,917,727 66,145,498 33 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 257 Name of Respondent This (lort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 LONG- TERM DEBT (Account 221,222,223 and 224) 1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt. 2. In column (a), for new issues, give Commission authorization numbers and dates. 3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds. 4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 5. For receivers, certificates, show in column (a) the name of the court -and date of court order under which such certificates were issued. 6. In column (b) show the principal amount of bonds or other long-term debt originally issued. 7. In column (c) show the expense, premium or discount with respec to the amount of bonds or other long-term debt originally issued. 8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount. Indicate the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted. 9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote the date of the Commission's authorization of treatment other than as specified by the Uniform System of Accunts. Line Class and Series of Obligation, Coupon Rate Principal Amount Total expense, No.(For new issue, give commission Authorization numbers and dates)Of Debt issued Premium or Discount (a)(b)(c) 1 6.25% Series due 2037 1,141,489 2 266,188 D 3 4 Port of Morrow Variable due 2027 4,360,000 188,545 5 6 Humboldt Variable due 2024 49,800,000 1,697,856 7 8 Sweetwater Variable due 2026 116,300,000 820,043 9 471,252 D 10 11 6.025 % Series Due 2018 OPUC 08-1051PUC #30487 1,630,120 12 13 2008 Credit Facilty OPUC 07-151 IPUC #30294 14 Subtotal Account 221 955,460,000 21,296,747 15 16 Account 222 - Reaquired Bonds 17 Humbolt PC Revenue 18 19 Sweetwater PC Revenue 20 Subtotal Account 222 21 22 Account 223: Advances for Associated Companies 23 24 Account 224: 25 Bond Guarantee - American Falls 19,885,000 26 27 REA Notes 28 29 Note Guarantee - Milner Dam 11,700,000 30 Subtotal Account 224 31,585,000 31 32 33 TOTAL 987,045,000 21,296,747 I I I :1 I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 256.1 I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) FiA Resubmission 04/15/2009 LONG-TERM DEBT (Account 221, 222, 223 and 224) (Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium on Debt - Credit. 12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid during year. Give Commission authorization numbers and dates. 13. If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee and purpose of the pledge. 14. If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. 15. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Account 427, interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies. 16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued. AMORTIZATION PERIOD outstannins LineNominal Date Date of (Total amount outstan ing without Interest for Year No.of Issue Maturity Date From Date To reduction for amounts held by Amount (d)(e)(f)(g) resP?~fent) (i) 10/18/07 10/15/2037 10/18/07 10/15/2037 100,000,000 6,250,000 1 2 3 05/17/00 02/01/27 05/17/00 02/01/27 4,360,000 135,091 4 5 10/22103 12/01/24 11/01/03 12/01/24 49,800,000 693,790 6 7 10/3/06 7/15/26 10/3/06 7/1512026 116,300,000 2,030,166 8 9 10 7/10/08 7/15/18 7/0108 7/15/08 120,000,000 3,434,250 11 12 4/1/08 3/31/09 4/1/08 3/31/09 166,100,000 4,393,600 13 1,401,560,000 66,145,637 14 15 16 -49,800,000 17 18 -116,300,000 19 -166,100,000 20 21 22 23 24 04/26/00 2/1/25 19,885,000 25 26 -139 27 28 02/10/92 9,572,727 29 29,457,727 -139 30 31 32 1,264,917,727 66,145,498 33 I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 257.1 This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 RECONCILIATION OF REPORTED NET INCOME WITH TAXBLE INCOME FOR FEDERAL INCOME TAXES 1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconcilng amount. 2, If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members. 3. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of the above instructions, For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote. Line Particulars (Details)Amount No,(a)(b) 1 Net Income for the Year (Page 117)94,114,928 2 3 4 axable Income Not Reported on Books 5 68,986,908 6 7 8 9 Deductions Recorded on Books Not Deducted for Return 10 23,313,008 11 12 13 14 Income Recorded on Books Not Included in Return 15 3,804,84 16 17 18 19 Deductions on Return Not Charged Against Book Income 20 58,362,619 21 22 23 24 25 26 27 Federal Tax Net Income 77,621,363 28 Show Computation of Tax: 29 Tenative Federal Tax (g35%27,167,477 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (ED. 12-96)Page 261 I I I I I I I I I I I I I I I I I I '-~====__=--J I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report YearlPeriod of Report (1) is An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATA Schedule page:-261_LineNo.: 5 Column: b 004003-CONSTRUCTION ADV-252 0040Q4-CIAC AS TAXBLE INC CLOSED TO PLANT 004005-AVOIDED COST INT CAP 004006-RETIREMENTS-RECORD TAX GAINILOSS 004010-EMISSION ALLOWANCE-254.409-411 004013-CIAC AS TAXBLE INC IN ACCT 107 004018-L1NDEN FEEDER DEPOSITS-253.206 004020-ENGINEERING FEES-GLOSED TO PLANT 004021-ENGINEERING FEES-IN ACCT 107-FED ONLY 004501-ROYALTY INCOME BTL 004506-CIAC-MERIDIAN GOLD 004507 -CIAC-MICRON-DRAM 004512-CIAC-SEATTLE CITY LIGHT Total (2,475,768) 29,000,000 4,940,208 (2,000,000) 40,669,016 (1,063,720) (420,523) 1,620,274 (716,724) 100,000 (56,560) (608,469) (826) 68,986,908 - .-----. ---~-~-irShedule Page: 261 Line No.: 10 Column: b 005001-BAD DEBT EXPENSE 005010-SFAS 112-POST-EMPLY BEN 182/253 005014-0VERACCRUED VACATION-ACCT 242 005017-INJURIES & DAMAGES 005019-DIRECTORS FEES DEF 005022-CAPITALIZED OVERHEADS 005024-MEALS (50% NON-DEDUCTIBLE) CHRGD TO R.E. 005025-MILNER FALLING WATER - REV ACCRL 005027-AMORTIZATION OF ACCOUNT 114 005028-0REGON OPER PROPERTY TAX ADJ 005033-NONVEBA PEN&BEN-Acct 228 005035-PCA EXPENSE DEFERRAL 005043-AMERICAN FALLS - FALLING WATER CONTRACT-FT 005047-0THER EMPLOYEE'S LT DEFERRED COMP-228 005050-186-BAD DEBT RESERVE-FINANCING PRGMS 005052-AMORTIZATION OF ACCOUNT 181 005053-FAS 123R-STOCK BASED COMPENSATION 005054-IPUC GRID WEST LOANS-ACCT 182 005055-0PUC GRID WEST LOANS-ACCT 182 005056-FERC GRID WEST EXP-ACCT 182 005057-INTERVENER FUNDING ORDERS-ACCT 182 005058-FIXED COST ADJUSTMENT (FCA)-ACCT 182 005059-PS & I COSTS-COAL & CHP PLANTS-WRITE OFF 005060-0REGON-PCAM (POWER COST ADJ MECHANISM) 005501-SEC PLAN-NET INS COSTS 005503-128-EDC-UNRLZD GNILS FRM RABBI TRUST 005504-NONDEDUCTIBLE POLITICAL EXP-426.4 005505-SEC PLAN-BENEFIT ACCR 005516-NONDEDUCTIBLE POLITICAL EXP-O&M ACCTS 005531-RATE CASE DISALLOWANCES-REVERSE AMORT 005532-DELIVERY ACCRUALS-253.550 005539-FAS115 SMSP IMPAIRMENT Total 418,877 (358,576) 257,944 1,253,352 (27,556) (12,000,000) 600,000 (619,723) (22,723) (37,557) (257,059) (51,056,694) 219,181 (1,948,212) (4,461) 140,900 2,542,842 186,435 (4,588) (61,000) (24,703) (3,761,843) 97,853 (5,399,657) (302,480) 1,141,566 1,273,314 1,983,519 100,000 (296,299) (91,775) 6,829,456 (23,313,008) IFERC FORM NO.1 (ED. 12-87) Page 450.1 I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Perid of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATA ~chedule Page: 261 Line No.: 15 Column: b 007009-PROVISION FOR RATE REFUNDS-ACCT 229 007501-REVERSE EOUITY EARNINGS OF SUBSÐlARIES 007502-ALLOWANCE FOR OFUDC 007503-ALLOWANCE FOR BFUDC 007509-SECURITY PLAN-INSURANCE PROCEEDS 007514-COLl-INSURANCE PROCEEDS 007518-IRS INTEREST INCOME Total (10,947,688) 4,121,080 3,141,017 7,080,140 628,234 170,651 (388,588) 3,804,846 Isched"ìePage: 261 Line' No.: 20 Column: b ~. ~. - .._~~~---- ~----- i 008001-VEBA-POST RET BNFTS-TRUST-ACCT 228 008009-DEPR FOR TAX GT OR LT BOOK 008016-VEBA-POST RET BNFTS-TRUST-MEDICARE PART 0 008020-CONSERVATION PROGRAMS 008025-MANUFACTURING DEDUCTION 008027-NEVADA OPERATING PROPERTY TAX ADJ 008034-REMOVAL COSTS 008035-REPAIR ALLOWANCE 008038-0REGON EXCESS PWR SUPPLY COSTS 008039-ST TAX-NOT DEDUCTED ON PRIOR RETURN 008041-AM FALLS - UNAMORTIZED DEBT EXP 008042-GAIN/LOSS ON REACQUIRED DEBT-FT 008059-SFTW COSTS-MISC-107-FED ONLY 008072-INTANGIBLE ASSET-LABOR DEDUCT-107-FED ONLY 008074-INCREMENTAL SECURITY COSTS DEDUCTED 008077-PP INS & OTR EXP (1 YR OR LESS)-165 008501-COLl-TAX ADJ FROM BOOKS 008504-0REGON NONOP PROPERTY TAX ADJUST 008508.DEPR ADJ - NONOP - OTHER PROPERTY - NEW 008703-IPCO -162 (M) $1m THRESHOLD ON10016-DIV PAID OED PUB UTIL IRS INTEREST EXPENSE STATE INCOME TAX DEDUCTED ON FEDERAL RETURN Total (2,232,734) 44,604,054 646,000 (3,242,604) 1,726,426 24,642 8,439,209 7,000,000 (1,158,317) (13,168) (47,999) (707,798) 1,000,000 2,532,000 (68,794) 856,870 (186,662) 35 (326,269) (674,346) 300,000 146,994 (254,920) 58,362,619 I FERC FORM NO.1 (ED. 12-87)Page 450.2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR 1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts. 2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.) Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accunts through (a) accruals credited to taxes accrued, (b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertined. ILine Kind ofTax BALANCE AT BEGINNING OF YEAR ,iaxes i¡s~~p Adjust-ChargedNo.(See instruction 5)Taxes Accrued Prepai.d Taxes ~nng ~ring ments(Account 236)(Include in Account 165)ear ear (a)(b)(c)(d)(e)(f) 1 Federal: 2 Income -2,776,064 -5,158,387 36,345,148 3 Social Security - (FOAB)417,170 11,476,651 11,893,412 4 Unemployment 43,023 124,895 167,954 5 Subtotal Federal -2,315,871 6,443,159 48,406,514 6 7 State of Idaho: 8 Property 5,703,852 225 10,969,659 11,694,806 9 Non-Operating 15,963 29,992 30,959 10 Income -1,461,670 -3,790,374 -1,454,04 11 KWH 300,717 1,559,972 1,765,494 12 Unemployment 19,721 175,196 188,713 13 Regulatory Commission 1,728,039 1,728,039 14 Business License - Sho Ban 150 150 150 15 Subtotal Idaho 4,578,583 375 10,672,634 13,954,117 16 17 State of Oregon 18 Property 1,007,104 2,052,307 2,089,865 19 Non-Operating Property 719 1,473 1,508 20 Income -66,941 118,545 264,053 21 Regulatory Commission 119,843 119,843 22 Unemployment 899 12,554 13,467 23 Franchise 125,213 541,650 529,157 24 Subtotal Oregon 59,171 1,007,823 2,846,372 3,017,893 25 26 State of Montana: 27 Property 46,418 198,721 146,009 28 Subtotal Montana 46,418 198,721 146,009 29 30 State of Nevada: 31 Property 419,217 883,099 907,740 32 Business Tax 100 100 33 Subtotal Nevada 419,217 883,199 907,840 34 35 State of Wyoming 36 Corporate License .3,075 3,075 37 Property 478,308 1,027,339 991,977 38 Subtotal Wyoming 478,308 1,030,414 995,052 39 Other States Income -1,351 54,853 21,768 40 Payroll Adjustment -11,789,296 41 TOTAL 2,845,258 1,427,415 10,340,056 67,449,193 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Paae 262 I Name of Respondent This i!0rt Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 I TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued) 5. If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year, identifying the year in column (a). 6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments I by parentheses. 7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwse pending transmittal of such taxes to the taxing authority. 8. Report in columns (i) through (I) how the taxes were distributed. Report in column (I) only the amounts charged to Accounts 408.1 and 409,1 pertaining to electric operations. Report in column (I) the amounts charged to Accounts 408.1 and 109.1 pertining to other utility departents and I amounts charged to Accounts 408.2 and 409.2. Also shown in column (I) the taxes charged to utilty plant or other balance sheet accunts. 9. For any tax apportioned to more than one utilty department or account, state in a footnote the basis (necessity) of apportioning such tax. I BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line (Taxes accrued Preid T"", ~ EM"'';"'''' lie""AOJustments to Ket.Other No. Account 236)(Inci. in Account 165) (Account 408.1,409.1) (Account 409.3)Earnings (Account 439) (g)(h) (i) ü)(k)(I) 1 I -44,279,599 10,945,612 ~409 11,476,651 3 -36 124,895 4 I -44,279,226 22,547,158 -16,103,999 5 6 7 I 4,978,404 -75 10,969,659 8 14,996 ~-3,798,000 -4,350,732 I 95,195 1,559,972 11 6,204 175,196 12 1,728,039 13 I 150 150 14 1,296,799 75 10,082,284 590,350 15 16 17 1,044,661 2,052,307 18 754 ~-212,449 89,700 20 119,843 21 -14 12,554 22 137,706 541,650 23 -74,757 1,045,415 2,816,054 30,318 24 25 26 99,130 198,721 27 99,130 198,721 28 29 30 443,859 883,099 31 100 32 443,859 883,199 33 34 35 3,075 36 513,670 1,027,339 37 513,670 1,030,414 38 31,734 42,742 ~-11,789,296 40 -42,412,650 1,489,349 25,811,276 -15,471,220 41 FERC FORM NO.1 (ED. 12-96)Page 263 This Page Intentionally Left Blank I I I I I I I I I I 'I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ó An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATAI I I I I ~cheduletlj~1~2~__Line No.: 1 Column: i ------.- _._ ......_._ This footnote is for the total of Column I on page 263. The total of column I and the amounts associated with accounts 408.1 & 409.1 in column I should total back to the sum of Lines 14,15 & 16 on page 114. For the year 2008 this cross-check will not work as the total of lines 14-16 on page 114 is $13,474,751 lower than line 41 page 263. This difference represents an amount booked for the accounting of FIN #48. When FIN #48 was booked it does use account 409.1, however the other side is not associated with accounts 236 or 165. The offset resides in FERC accounts 190xxx and various other accounts. Therefor~_t~~~mount J=_0.E.Fi~J48 show up on page 114 but will not be on pages 262& 263. 'Schedule Page: 262 Line No.: 2 Column: i Account 409.2 '$ 3,618,591 134.1 (19,107,159)234 (75,431) I I I I I I I I I I Total $ (16, 103, 999) :ScheC!ci/e Pa.ge: 262 Line No.: 9 Column: iAccount 408. $ ---"2g;9~2.~=~=~--- iSchiú:J'¡iePage: 262 ---Line No.: 10 Column: i Account40§.2 $ 573,9-28234 (13,570) Total $ 560,358 §clJe~ule F'~: 262Account 408.2.'._._- - _.~.- Schedule Page: 262 Account 409.2 - 234 Line No.: 19 Column: i $i,473 Line No.: 20 Column: i -- -$--- . 29 ,535-~---'- ( 690) Total $28,845 . --"-----,- Schedule Page: 262Account4Ù9.2 234 Line No.: 39 Column: i "':$ ---1'2--41--------- (230) Total $12,111 I I I IFERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 Date of Report (Mo, Da, Yr) 04/15/2009 ACCUMULA ED DEFERRED INVESTMENT TAX REDITS (Account 255) Report below information applicable to Account 255. Where appropriate. segregate the balances and transactions by utility and nonutilityoperations. Explain by footnote any correction adjustments to the account balance shown in column (g).lnclude in column (i) the average period over which the tax credits are amortized.ine Account alance at eginning No Subdivisions of Year. (a¡ (b) I I 1 Electric Utility 23% 34% 47% 510% 611% 7 Other-State 8 TOTAL 9 Other (List separately and show 3%, 4%, 7%, 10% and TOTAL) 10 Line 6 Col A 11 % 11 12 State of Idaho 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 I 1,080,786 139,291 I 30,474,981 1,347,508 38,097,435 71,000,710 411,4 5,759,370 5,759,370 411.4 1,751,095 27,085 1,572,532 3,490,003 I I ~---- ----- ---- - --~~- ----------~----------- i I I I 38,097,435 411.4 5,759,370 411.4 1,572,532 I I I I I I I I I I I FERC FORM NO.1 (ED. 12-89)Page 266 I I Name of RespondentIdaho Power Company ACCUMULATED D I I Line No. I 941,495 7,76 I 28,723,886 1,320,423 42,284,273 73,270,077 17.4 49.75 24.23 I -~--- - - - ----------~~------ Date of Report (Mo, Da, Yr) 04/15/2009 S (Account 255) (continued) ADJUSTMENT EXPLANATION Year/Period of Report End of 2008/Q4 1 2 3 4 5 6 7 8 9 I 42,284,273 I I I I I I I I I I I IFERC FORM NO.1 (ED. 12-89) Page 267 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 OTHER DEFFERED CREDITS (Account 253) 1.Report below the particulars (details) called for concerning other deferred credits, 2.For any deferred credit being amortized, show the period of amortization, 3.Minor items (5% of the Balance End of Year for Account 253 or amounts less than $10,000, whichever is greater) may be grouped by classes. Line Description and Other Balance at DEBITS Balance at No.Deferred Credits Beginning of Year Contra Amount Credits End of Year (b) Account (a)(c)(d)(e)(f) 1 Bureau of Land Mngt Rents/ROW 5,175,984 107,232 1,557,401 7,057,048 10,675,631 2 3 Point to Point Transmission Study 4,262,458 186,242 7,067,645 5,241,440 2,436,253 4 5 FTV 5,666,027 454 400,000 639 5,266,666 6 7 Linden Feeer 420,523 242 420,523 8 9 SWIP Deposit 1,500,000 186,4211 6,500,000 5,940,000 940,000 10 11 Fin 48 -9,169,981 various 220,586 9,390,567 12 13 Fin 48 Interest -802,050 various 282,084 1,084,134 14 15 Sho Ban Trans ROW 307,500 242 15,000 292,500 16 17 Delivery Accruals 258,432 107,401 1,037,977 978,509 198,964 18 19 Customer Level Pay 1,826,635 142 1,444,094 671,963 1,054,504 20 21 US Airforce Photovoltaic Generator 288,738 415 298,556 41,750 31,932 22 23 Milner Fallng Water 4,069,776 186 3,226,139 1,542,780 2,386,417 24 25 Postretirement Benefits 3,030,160 401 358,576 2,671,584 26 27 PURPA Cogen Deposit 8,000 8,000 28 29 Directors Deferred Compensation 4,004,241 232 637,440 609,883 3,976,684 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL 20,838,443__23,466,021 32,566,713 29,939,135 I I I I I I I I I I I I I I I I I IERC FORM NO.1 (ED. 12-94)Page 269 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ACCUMULATED DEFFERED INCOME TAXES - OTHER PROPERTY (Account 282) 1. Report the information called for below concerning the respondent's accunting for deferred income taxes rating to property not subject to accelerated amortization 2. For other (Specify),include deferrals relating to other income and deductions. I I Account Balance at Beinning of Year Amounts Debited to Account 410.1 (c) Amounts Credited to Account 411.1 (d) ILine No. CHANGES DURING YEAR (a)(b)I1 Account 282 2 Electric 3 Gas 4 Other 5 TOTAL (Enter Total of lines 2 thru 4) 6 Non-Operating Property 7 Other - FASB 109 8 9 TOTAL Account 282 (Enter Total of lines 5 thru 10 Classification of TOTAL 11 Federal Income Tax 12 State Income Tax - -- - - ------ -- ~~~-~-- I 227,092,879 26,585,367 7,254,569 I 7,254,569 I 227,092,879 244,578 308,290,095 26,585,367 535,627,552 26,585,367 7,254,569 I- - ---- - -- - -----~-----~~ 453,140,171 82,487,381 26,429,765 7,233,367 I155,602 21,202 I I I I I I I I I I I NOTES FERC FORM NO.1 (ED. 12-96)Page 274 I Name of RespondentIdaho Power Company I This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued) 3. Use footnotes as required. Year/Period of Report End of 2008/Q4 I CHANGES DURING YEARAmounts Debited Amounts Credited to Account 410.2 to Account 411,2 I ADJUSTMENTS I Debits Amount Balance at End of Year Line No. I I -127,55 6,676,39 182 32,268,65 5 6 7 8 9 o 490,549,18 11 89,756,85 12 -127,555 6,676,392 32,268,65~-~----~~~------~~--~------~-- ---- ~-~--~- ---~ -- ~ ---- ------- -107,00 -20,55 98,165 18,858 6,661,848 14,54 25,079,631 7,189,02I I NOTES (Continued) I I I I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 275 This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATA I I S~lJedule Elge: 274 Lj!!e Ng~: 2 Column: b_Page 274 & 275 - Accumulated Deferred Income Taxes - Other I Property (Account 282) Changes during Year Adjustments Adjustments 2008 Debits Credits 2008 Beginning DR to CRto DR to CRto Acct Acct Ending Line Account Balance 410,1 411,1 410.2 411.2 CR.Amt dr.Amount Balance No.(a)b c d e f a h i j k Line Accelerated Depreciation 12:215,117,208 30,779,455 7,174,557 238,722,106 Intangible Asset-Labor Deduction 12,252,496 637,828 12,890,324 FERC Jurisdictional 7,818,502 (7,818,502)0 N. Valmy 657,266 76,500 580,766 Bridger 120,057 102,400 17,657 Engineering Fees in Acct 107 (42,828)30,201 273,414 (286,041) Misc Softare Develop Costs 877,669 (383,042)494,627 Taxable CIAC in CWIP Bal.19,707,491)3,339,427 (372,302)(5,995,762) TOTAL Line 2 0,00 0.00 0.00227,092,879 26,585,367 7,254,569 -246,423,677 I I I I I I I I I I I I I IFERC FORM NO.1 (ED. 12-87) Page 450.1 I Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 IThis ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ACCUMULATED DEFFERED INCOME TAXES - OTHER (Account 283) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. 2. For other (Specify),include deferrals relating to other income and deductions. I (a) Balance at Beginning of Year (b) Iline No. Account 1 Account 283 I 9 TOTAL Electric (Total of lines 3 thru 8) 10 Gas 11 12 13 14 15 16 17 TOTAL Gas (Total of lines 11 thru 16) 18 19 TOTAL (Acct 283) (Enter Total of lines 9,17 and 18) 20 Classification of TOTAL 21 Federal Income Tax 22 State Income Tax 23 Local Income Tax 455,886 I I I I I I I 39,995,137 27,581,705 7,683,164 5,298,513 I I I I I I I I 4 5 6 7 7,309,438 46,712,004 8,973,482 NOTES FERC FORM NO.1 (ED. 12-96)Paae 276 I Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued) I 3. Provide in the space below explanations for Page 276 and 277. Include amounts relating to insignificant items listed under Other.4. Use footnotes as required. I ADJUSTMENTS I Balance at End of Year (k) Line No. I 62,718,244 I 364,179 364,179 62,388,995 62,388,995 69,334,254 132,052,498 4 5 6 7 8 9 I I------~--~~---~---~-~-----------~- -101,368 -19,473 407,172 78,219 305,501 58,678 52,335,264 10,053,732 11 12 13 14 15 16 17 -150,344 18 131,902,154 19 ° 110,646,659 21 21,255,495 22 23 I I I -120,841 -120,841 485,389 485,389 364,179 62,388,995 I r~-- --~~----.--~----~------- ------ -------- ---~---- ~ -- I NOTES (Continued) I I I I I I I FERC FORM NO.1 (ED. 12-96)Page 277 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04115/2009 2008/Q4 FOOTNOTE DATA W'hedule Page: 276- Line No.: 3 . -Co¡iimii:~_~~- Page 276 & 277 - Accumulated Deferred Income Taxes- Other (Account 283) Changes during Year Adjustments Adjustments 2008 Debits Credits 2008 Beginning DR to CR to DR CRto Acct.Acct.Ending to Line Account Balance 410.1 411,1 410.2 411.2 cr Amount dr Amount Balance No.(a)b c d e f a h i i kine3:PCA Expense Deferral 42,667,139 44,993,134 31,606,268 56,054,005 Conservation Programs 3,169,251 0 1,267,696 1,901,555 Oregon Excess Power Costs 2,340,811 501,408 1,301,44 1,540,773 Oregon PCAM 0 2,110,996 2,110,996IPUC Grid West Loans 291,548 0 72,887 218,661 Incremental Security 26,895 0 26,895 Costs FERC Grid West 118,113 40,228 16,380 141,961Expense OPUC Grid West Loans 23,616 1,794 0 25,410Intervenor Funding 20,566 26,707 17,050 30,223Orders Fixed Cost Adjustment (838,745)0 (1,470,693)631,948PS & I Costs - Coal & CHP Plants-Write Off 100,968 4,033 42,289 62,712 TOTAL Line 3 47,920,162 47,678,300 32,880,218 -62,718,244 --- ~------------.._--"--_...__.._-~_.._---_.._._---'-i¡Schedule Page: 276 Line No.: 8 Column: a ¡Line 8:FAS 158 - Pension 3,815,138 190 0 190 58,128,607 61,943,745 FAS 158 - Postretirement 3,130,106 186/190 o 186/190 4,260,388 7,390,494Plan Unrealized gains on Mkt 364,194 219 364,179 219 -15Securities.. TOTAL Line 8 7,309,438 ----364,179 62,388,995 69,334,254 ---~--------- ----._-.- _.~_._._---------- --_..-_._.-.--~--_.-.. -_.----.---. .._._-_._--_.__._--_.'----,--_.__. . S~IJ~dule Page: 276 Line No.: 18 Column: a ~~_..._------~- _.' '--~ -_._----_........_..Line Advance Coal Royalties 247,769 31,06 39,095 239,738 18: IRS Interest Income 151,918 (151,918)0 0 Oregon Non-Op Prop Tax 282 13 0 295Adj Unrealized Gain/Loss From 55,917 0 446,295 (390,377)Rabbit Trust TOTAL Line 18 455,886 (120,841)485,390 -(150,344)--- IFERC FORM NO.1 (ED. 12-87)Page 450.1 I I I I I I I I I I I I .'J I I I I I I I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 OTHER REGULATORY LIABILITIES (Account 254) 1. Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 254 at end of penod, or amounts less than $50,000 which ever is less),may be grouped by classes. 3. For Regulatory Liabilities being amortized, show period of amortization. Balance at Begining DEBITS Balance at EndLineDescription and Purpose of of Current of Current No.Other Reguiatory Liabilties QuarterlYear ~ccount Amount Credits QuarterlYearCredited (a)(b)(c)(d)(e)(f) 1 Market to Market Short Term 553,042 175 7,941,395 8,040,43 652,080 2 3 Demand Side Manaement Rider 29026 1,483,074 various 24,033,666 22,550,59 4 5 Demand Side Management Rider OR 410,225 various 668,305 45,90 196,27 6 7 FAS 133 - Market to Market 33,160 175 4,072,587 4,039,42 8 9 Fixed Cost Adjustment - 30267 2,145,03 254,4074 7,050,779 4,905,37 10 11 Fixed Cost Adjustment- Prior Yr Def 254,4074 1,295,779 2,400,55 1,104,779 12 13 SPA Credit-Residential - Idaho 14,956 254,440 2,265 1,36~14,055 14 15 SPA Credit-Residential - Oreon (178,685)143 536,273 714,95! 16 17 SPA Creit-Farm -Idaho 985,918 442 991,395 5,47 18 19 SPA Credit-Farm - Oregon 28,538 442 28,695 15 20 21 Emission Sales IEEP- Order #30529 500,001 500,000 22 23 Unfunded Accumulated Deferred Income Tax 42,967,558 1,373,35 44,340,913 24 25 ID WAQC Carryover- Order # 29505 1,97 1,977 26 27 Asset Retirement Oblication - Removal Cost 155,313,605 108 42,269 1,56,14(156,837,476 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL 203,756,794 46,663,408 46,554,721 203,648,107 I I I I I I I I I I I I I I I I I I FERC FORM NO. 1/3.Q (REV 02-04)Page 278 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) fjA Resubmission 04/15/2009 ELECTRIC OPERATING REVENUES (Accunt 400) 1. The following instructions generally apply to the annual version of these pages. Do not report Quarterly data in columns (c). (e). (f). and (g), Unbiled revenues and MWH related to unbiled revenues need not be reported separately as required in the annual version of these pages. 2, Report below operating revenues for each prescribed acunt, and manufared gas revenues in total. 3. Report number of customers, columns (f) and (g). on the basis of meter. in addition to the number of flat rate accunts; except that where separate meter readings are adde for billng purposes, one customer should be counted for each group of meters added. The -average number of customers means the average of twelve figures at the close of each month. 4. If increases. or decreases from previous period (columns (c).(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote. Line Title of Account Oprating Revenues Year Operating Revenues No.to Date Quarterly/Annual Previous year (no Quarterly) (a)(b)(c) 1 Sales of Electricity 2 (440) Residential Sales 353,261,718 308,207,698 3 (442) Commercial and Industrial Sales 4 Small (or Comm.) (See Instr, 4)305,854,293 256,206,389 5 Large (or Ind.) (See Instr, 4)122,302,388 101,409,337 6 (444) Public Street and Highway Lighting 2,892,343 2.479,808 7 (445) Other Sales to Public Authorities 8 (446) Sales to Railroads and Railways 9 (448) Interdepartmental Sales 10 TOTAL Sales to Ultimate Consumers 784,310,742 668,303,232 11 (447) Sales for Resale 121,428,825 154,948,157 12 TOTAL Sales of Electricity 905,739,567 823,251.389 13 (Less) (449.1) Provision for Rate Refunds 9,979,836 1,075,534 14 TOTAL Revenues Net of Provo for Refunds 895,759,731 822,175,855 15 Other Operating Revenues 16 (450) Forfited Discounts 17 (451) Miscellaneous Service Revenues 3,669,976 4,050,513 18 (453) Sales of Water and Water Power 19 (454) Rent from Electric Propert 18,889,639 19,035,198 20 (455) Interdepartmental Rents 21 (456) Other Electric Revenues 19,432,928 13,910,578 22 (456.1) Revenues from Transmission of Electricity of Others 18,323,290 16,229,091 23 (457.1) Regional Control Service Revenues 24 (457.2) Miscellaneous Revenues 25 26 TOTAL Other Operating Revenues 60,315,833 53,225,380 27 TOTAL Electric Operating Revenues 956,075,564 875,401,235 FERC FORM NO. 1/3.Q (REV. 12-05) I I I I I I I I I I I I I I I I I I Page 300 I I Name of Respondent Idaho Power Company I This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ELECTRIC OPERATING REVENUES (Accunt 400) 5. Commercial and industrial Sales, Accunt 442, may be classified accrding to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Accunt 442 of the Uniform System of Accunts, Explain basis of classification in a footnote.) 6, See pages 108-109, Important Changes During Period, for important new terrory added and important rate increase or decreases. 7, For lines 2,4,5,and 6, se Page 304 for amounts relating to unbiled revenue by accounts. 8, Include un metered sales. Provide details of such Sales in a footnote. Year/Period of Report End of 2008/Q4 I I MEGAWATI HOURS SOLD Year to Date Quarterly/Annual Amount Previous year (no Quarterly)(d) (e) AVG.NO, CUSTOMERS PER MONTH Line Current Year (no Quarterly) Previous Year (no Quarterly) No.(n (g) I I 5,860,422 3,355,202 30,833 5,831,537 3,453,633 29,489 80,636 122 1,257 78,670 126 1,012 I I 14,543,714 2,047,603 16,591,317 14,541,825 484,535 477,094 2,743,647 17,285,472 484,535 477,094 17,285,472 484,535 477,094 I 16,591,317 I I Line 12, column (b) includes $ Line 12, column (d) includes 6,080,350 of unbiled revenues. -4,999 MWH relating to unbiled revenues I I I I I I I I FERC FORM NO. 113-Q (REV. 12.(5)Page 301 4 5 6 7 8 9 10 11 12 13 14 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) DA Resubmission 04/15/2009 SALES OF ELECTRICITY BY RATE SCHEDULES 1. Report below for each rate schedule in effect during the year the MWH of electricit sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311. 2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300-301. If the sales under any rate schedule are classified in more than one revenue accunt, List the rate schedule and sales data under each applicable revenue account subheading. 3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. 4. The average number of customers should be the number of bils rendered during the year divided by the number of billng periods during the year (12 if all bilings are made monthly), 5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. 6. Report amount of unbiled revenue as of end of year for each applicable revenue accunt subheading. ..ine I\lUmDer ano I lle or Kate scneauie Mvvn .,010 l'evenue l\verage Numoer ~vvnßI ,?aies KKrJ~isircr No.ofC~~omers Per ~ustomer(a)(b)(c)e)(f)1 440 - Residential Sales: 2 01 - Residential 5,277,646 348,722,617 402,382 13,116 0.0661 3 04 - Residential - EW 900 57,850 56 16,071 0.0643 4 05 - Residential - TOO 1,289 83,747 82 15,720 0,0650 5 15 - Dusk to dawn lighting 2,502 476,724 0.1905 6 Unbiled Revenues 14,920 3,920,780 0.2628 7 Total 440 5,297,257 353,261,718 402,520 13,160 0.0667 8 9 442-Commercial & Industrial Sales 10 07 - General service 188,765 15,426,300 32,264 5,851 0.0817 11 09 - General service 422,850 18,115,721 159 2,659,434 0.0428 12 09 - General service 3,315,897 163,806,595 28,635 115,799 0.0494 13 09 - General service 2,788 117,478 2 1,394,000 0.0421 14 15 - Dusk to Dawn Light 3,825 648,274 0.1695 15 19 - Uniform rate contracts 2,148,969 80,861,009 113 19,017,425 0.0376 16 19 - Uniform rate contracts 7,84 330,453 1 7,844,000 0,0421 17 19 - Uniform rate contracts 151,643 5,133,221 5 30,328,600 0,0339 18 24 - Irrigation Pumping 1,921,607 105,689,562 18,401 104,429 0.0550 19 40 - General service 14,051 871,726 1,178 11,928 0.0620 20 Commercial & Industrial & Unbil 1,037,385 37,156,342 0.0358 21 Total 442 9,215,624 428,156,681 80,758 114,114 0.0465 22 23 444 - Public Street Lighting: 24 40 - General service 2,633 163,839 742 3,549 0.0622 25 41 - Street lighting 24,224 2,561,549 237 102,211 0.1057 26 42 - Traffc control lighting 3,976 166,955 278 14,302 0.0420 27 Total 444 30,833 2,892,343 1,257 24,529 0.0938 28 29 30 31 32 33 34 35 36 37 38 39 41 TOTAL Biled 14,548,713 778,230,392 484,53~30,026 0.053542Total Unbiled Rev.(See Instr. 6)-4,999 6,080,350 0 0 -1.2163 43 TOTAL 14,543,714 784,310,742 484,535 30,016 0.05391 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-95)Page 304 I I Name of RespondentIdaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) riA Resubmission 04/15/2009 SALES OF ELECTRICITY BY RATE SCHEDULES Year/Period of Report End of 2008/Q4 11. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh percustomer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311. 2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page I 300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. 3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported I customers. 4, The average number of customers should be the number of bils rendere during the year divided by the number of biling periods during the year (12 if all billngs are made monthly), 5, For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue biled pursuant thereto, I 6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading. Line Numoer ana IllIe or l"aie Scneauie Mvvn ;:010 l"evenue Average NumoerNo. (a) (b) (c) of cu(~\omers ~VVn_OTyaleSPer Ci.stomer (e) ryrA~'S~kr (f) I 40 I I I I I I I I I I I I 14,548,71~ -4,999 14,543,714 778,230,392 6,080,350 784,310,742 Page 304 484,535 o 484,535 30,026 ° 30,016 0.0535 -1.2163 0,0539 41 TOTAL Biled 42 Total Unbiled Rev.(See Instr. 6) I 43 TOTALFERC FORM NO.1 (ED. 12-95) Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2)o A Resubmission 04/15/2009 . SALES FOR RESALE (Account 447) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliabilty of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliabilty of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaße Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly iIing lwera~e Avera~cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand (a)(b)(c)(d)(e)(f) 1 Raft River Rural Electric RO V6-9.433 9.433 8.145 2 Raft River Rural Electric RO V6-nla n/a n/a 3 4 Arizona Public Service Co.SF WSPP n/a n/a n/a 5 Avista Corp. - WWP Div.SF WSPP n/a n/a n/a 6 Barclays Bank PLC SF WSPP n/a n/a n/a 7 Bear Energy LP SF WSPP n/a n/a n/a 8 Black Hils Power Inc.OS WSPP n/a n/a n/a 9 Black Hills Power Inc.OS WSPP n/a n/a n/a 10 Black Hils Power Inc.SF WSPP n/a n/a n/a 11 Bonneville Power Administration OS WSPP n/a n/a n/a 12 Bonnevile Power Administration SF T-7 n/a n/a n/a 13 Bonnevile Power Administration SF WSPP n/a n/a n/a 14 BP Energy Company SF WSPP n/a n/a n/a Subtotal RO 0 0 0 Subtotal non-RO 0 0 0 Total ~0 0 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90l Paae 310 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) D A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) (Continued) S - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all n-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting ears. Provide an explanation in a footnote for each adjustment. . Group requirements RO sales together and report them starting at line number one. After listing all RO sales, anter "Subtotal - RO" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) . In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under hich service, as identified in column (b), is provided. 6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the verage monthly biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average onthly coincident peak (CP) emand in column (t). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute 'ntegration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. ootnote any demand not stated on a megawatt basis and explain. . Réport in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including ut-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k) he total charge shown on bils rendered to the purchaser. . The data in column (g) through (k) must be subtotaled based on the RO/Non-RO grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page 01, line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 01,iine 24. O. Footnote entries as required and provide explanations following all required data. Year/Period of Report End of 2008lQ4 MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges (h+i+j)No. ($)($) (g)(h)(i)(k) 57,311 656,585 1,459,683 2,122,268 1 362,963 2 3 72,803 1,921,438 1,921,43 4 14,524 834,078 834,078 5 67,600 3,268,590 3,268,590 6 50,350 2,938,077 2,938,077 7 5,852 8 30,805 1,586,200 9 7,940 531,847 10 5,440 165,920 11 33 790 790 12 69,259 4,139,910 4,139,910 13 207,917 13,726,957 13,726,957 14 7,750,580 2,485,231 118,943,594 121,428,825 57,311 1,990,923 2,048,234 656,585 o 656,585 1,459,683 111,561,977 113,021,660 368,963 7,381,617 I I FERC FORM NO.1 (ED. 12-90)Page 311 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) n A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electncity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and ''frm'' means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliabilty of service, aside from transmission constraints, must match the availabilty and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaße Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly illng Avera~e Avera~cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand (a)(b)(c)(d)(e)(f) 1 British Columbia Transmission Corp.SF T-7 n/a n/a n/a 2 Cargil Power Markets LLC OS WSPP n/a n/a n/a 3 Cargil Power Markets LLC SF WSPP n/a n/a n/a 4 Chelan Co PUD SF WSPP n/a n/a n/a 5 Citigroup Energy Inc.SF WSPP n/a n/a n/a 6 Clatskanie PUD SF WSPP n/a n/a n/a 7 Conoco Philips Company SF WSPP n/a n/a n/a 8 Constellation Energy Commodities Group,OS WSPP n/a n/a n/a 9 Constellation Energy Commodities Group,OS WSPP n/a n/a n/a 10 Constellation Energy Commodities Group,SF WSPP n/a n/a n/a 11 Coral Power, LLC OS WSPP n/a n/a n/a 12 Coral Power, LLC OS WSPP n/a n/a n/a 13 Coral Power, LLC OS WSPP n/a n/a n/a 14 Coral Power, LLC SF WSPP n/a n/a n/a Subtotal RO 0 0 0 Subtotal non-RO 0 0 0 Total 0 0 0 I I I I I I I I I I II I I I I I I I I FERC FORM NO.1 lED. 12.90\Paae 310.1 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) D A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) (Continued) as - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tanff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute I integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including I out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k)the total charge shown on bills rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 1401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page401,iine 24. 10. Footnote entries as required and provide explanations following all required data. Year/Period of Report End of 2008/Q4 Name of Respondent Idaho Power Company I 1 I MegaWatt Hours Sold (g) REVENUE Energy Charges ($) (i) Other Charges ($) m 57 1,729,27 6,490,596 25,600 3,161,396 80,200 31,900 265,465 223,301 8,079,780 740,716 87,34 1,818,13 208,535 Total ($) (h+i+j) (k) Demand Charges ($) (h) 57 6,490,596 25,600 3,161,396 80,200 31,900 118,346 423 46,867 1,400 400 7,645 I I I 136,292 10,206 I 27,109 4,092 208,535 I 656,585 o 656,585 1,459,683 111,561,977 113,021,660 368,963 7,381,617 7,750,580 2,485,231 118,943,594 121,428,825 57,311 1,990,923 I 2,048,234 I I FERC FORM NO.1 (ED. 12-90)Page 311.1 Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Name of Respondent This io0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) 1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projected load for this service in its system resource planning). In addition, the reliabilty of requirements service must be the same as,or second only to, the suppliets service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "frm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contrct. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliabiliy of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaße Actual Demand (MW) No.(Footnote Affliations)Classif-Schedule or Monthly iIing Povera~e Avera~cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand (a)(b)(c)(d)(e)(f) 1 DB Energy Trading, LLC SF WSPP n/a n/a n/a 2 EI Paso Electric Company SF WSPP n/a n/a n/a 3 Energy Authority, The SF WSPP n/a n/a n/a 4 Eugene Water & Electric Board SF WSPP n/a n/a n/a 5 Fortis Energy Marketing & Trading GP SF WSPP n/a n/a n/a 6 Grant County P.U.D.SF WSPP n/a n/a n/a 7 Highland Energy LLC OS WSPP n/a n/a n/a 8 Highland Energy LLC SF WSPP n/a n/a n/a~LF V6-61 n/a n/a n/a 10 IBERDROLA RENEWABLES, Inc.OS WSPP n/a n/a n/a 11 IBERDROLA RENEWABLES, Inc.SF WSPP n/a nla n/a 12 Integrys Energy Services, Inc.OS WSPP n/a n/a n/a 13 Integrys Energy Services, Inc.SF WSPP n/a nla n/a 14 J. Aron & Company SF WSPP n/a n/a n/a Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 I I I I I I I I I I I I I I I I I I I F:F:Rr. FORM NO 1 (ED. 12.90\Paae 310.2 I Name of Respondent This 'r0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) (Continued) I OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. I AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RO sales together and report them starting at line number one. After listing all RO sales, enter "Subtotal- RO" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or taris under which service, as identified in column (b), is provided. 6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute I integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including I out-of-period adjustments, in column G). Explain in a footnote all components of the amount shown in column G). Report in column (k) the total charge shown on bils rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RO grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page I 401, line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,iine 24. 10. Footnote entries as required and provide explanations following all required data. I MegaWatt Hours REVENUE Total ($)Line I Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)(j (k) 1,400 67,000 67,000 1 I 178 4,323 4,323 2 684 18,234 18,234 3 5,442 325,686 325,686 4- I 32,852 1,898,047 1,898,047 5 6,845 402,650 402,650 6 235 7 I 5,085 282,360 282,360 8 26,446 9 1,720 10 I 74,683 4,456,726 4,456,726 11 486 12 84,378 4,679,152 4,679,152 13 I 2,800 190,550 190,550 14 I 57,311 656,585 1,459,683 368,963 2,485,231 1,990,923 0 111,561,977 7,381,617 118,943,594 2,048,234 656,585 113,021,660 7,750,580 121,428,825I I I FERC FORM NO.1 (ED. 12-90)Page 311.2 Name of Respondent This (80rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) 0 A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) 1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "frm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaße Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly iIing Avera~e Average cation'Tariff Number Demand (MW)Monthly NC Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 J.P. Morgan Ventures Energy Corporation SF WSPP n/a n/a n/a 2 Lehman Brothers Commodity Services, Inc SF WSpp n/a n/a n/a 3 Morgan Stanley Capital Group Inc.OS WSPP n/a n/a n/a 4 Morgan Stanley Capital Group Inc.SF WSPP n/a n/a n/a 5 NorthWestern Energy OS WSPP n/a n/a n/a 6 Pacific Nortwest Generating Cooperativ SF WSPP n/a n/a n/a 7 PacifiCorp Inc.OS WSPP n/a n/a n/a 8 PacifiCorp Inc.SF T-7 n/a n/a n/a 9 PacifiCorp Inc.SF WSPP n/a n/a n/a 10 Portland General Electric Company OS WSPP n/a n/a n/a 11 Portland General Electric Company OS WSPP n/a n/a n/a 12 Portland General Electric Company SF WSPP n/a n/a n/a 13 Powerex Corp.OS WSPP n/a n/a n/a 14 Powefex Corp.OS WSPP n/a n/a n/a Subtotal RO 0 0 0 Subtotal non-RO 0 0 0 Total 0 0 0 I I I I I I I I I I I I I I I I I I I i=i=IU: i=ORM NO.1 (ED. 12.90\Paae 310.3 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) (Continued) OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 5. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k) the total charge shown on bills rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,iine 24. 10. Footnote entries as required and provide explanations following all required data. Year/Period of Report End of 2008/Q4 Name of Respondent Idaho Power Company MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)0)(k) 8,200 414,100 414,100 1 5,334 114,338 114,338 2 92,133 3 45,816 2,801,280 4 423 5 400 32,900 6 1,971,398 7 294 19,014 8 34,632 1,995,643 9 38,383 10 1,900 106,400 11 13,001 681,935 12 1,734,317 13 I 91,849 5,679,851 14 I 57,311 656,585 1,459,683 368,963 2,485,231 1,990,923 0 111,561,977 7,381,617 118,943,594 I 2,048,234 656,585 113,021,660 7,750,580 121,428,825 I I FERC FORM NO.1 (ED. 12-90)Page 311.3 Name of Respondent This io0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) n A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) 1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) trnsacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classifcation Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer~ The availability and reliabilty of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERCRate Averaße Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly iIing . ~vera~e Avera~ cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand (a)(b)(c)(d)(e)(f) 1 Powerex Corp.SF WSPP n/a n/a n/a 2 PPL EnergyPlus, LLC OS WSPP n/a n/a n/a 3 PPL EnergyPlus, LLC OS WSPP n/a n/a n/a 4 PPL EnergyPlus, LLC SF WSPP n/a n/a n/a- 5 PPM Energy, Inc.OS WSPP n/a n/a n/a 6 PPM Energy, Inc.SF WSPP n/a n/a n/a 7 Prudential Bache Commodities, LLC OS -n/a n/a n/a 8 Public Service Co. of Colorado OS WSPP n/a n/a n/a 9 Public Service Co. of Colorado SF WSPP n1a n/a n/a 10 Puget Sound Energy, Inc.SF WSPP n/a n/a n/a 11 Rainbow Energy Marketing Corporation OS WSPP n/a n/a n/a 12 Rainbow Energy Marketing Corporation OS WSPP n/a n/a n/a 13 Rainbow Energy Marketing Corporation SF WSPP n/a n1a n/a 14 Sacramento Municipal Utility District SF WSPP n/a n/a n/a Subtotal RO 0 0 0 Subtotal non-RO 0 0 0 Total 0 0 0 I I I I I I I I I I I I I I I I I I I i:i:rlr. i:nRM Nn 1 ii=n 1?Qo\Paae 310.4 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 SALES FOR RESALE Account 447) (Continued) OS - for other service. use this category only for those services which cannot be placed in the above-defined categones, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k) the total charge shown on bills rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,iine 24. 10. Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)ü)(k) 239,380 12,791,331 12,791,331 1 70,472 2 176 1,760 3 16,395 640,820 4 9,82 5 52,200 2,992,20 6 -345,380 7 640 24,320 8 4,000 214,636 9 55,219 2,932,891 10 422,601 11 6,066 211,246 12 11,409 456,343 456,343 13 400 18,000 18,000 14 57,311 656,585 1,459,683 368,963 2,485,231 1,990,923 0 111,561,977 7,381,617 118,943,594 2,048,234 656,585 113,021,660 7,750,580 121,428,825 I I FERC FORM NO.1 (ED. 12-90)Page 311.4 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) r=A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) 1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projected load for this service in its system resource planning). In additon, the reliabilty of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "frm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of service, aside from transmission constraints, must match the availabilty and reliabilty of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaße Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly iIing l\vera~e Avera~ cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP · emand (a)(b)(c)(d)(e)(f) 1 Seattle City Light SF WSPP n/a n/a n/a 2 Sempra Energy Solutions SF WSPP n/a n/a n/a 3 Sempra Energy Trading Corporation OS WSPP n/a n/a n/a 4 Sempra Energy Trading Corporation SF WSPP n/a n/a n/a 5 Sempra Energy Trading LLC SF WSPP n/a n/a n/a 6 Shell Energy North America (US), L.P.OS WSPP n/a n/a n/a 7 Shell Energy North America (US), L.P.OS WSPP n/a n/a n/a 8 Shell Energy North America (US), L.P.SF WSPP n/a n/a n/a 9 Sierra Pacific Power Company OS WSPP n/a n/a n/a 10 Sierra Pacific Power Company OS WSPP n/a n/a n/a 11 Sierra Pacific Power Company SF T-7 n/a n/a n/a 12 Sierra Pacific Power Company SF WSPP n/a n/a n/a 13 Silicon Valley Power SF WSPP n/a n/a n/a 14 Snohomish County PUD SF WSPP nla n/a n/a Subtotal RQ o .0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 I I I I I I I I I I I I I I I I I I I i:i:Rr. i:ORM NO_ 1 (ED. 12.90\Paae 310.5 I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) ¡= A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) (Continued) I OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. I AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RO sales together and report them starting at line number one. After listing all RO sales, enter "Subtotal - RO" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) after this Listing. Enter I "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identif the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the I average monthly biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute I integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including I out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k) the total charge shown on bils rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RO grouping (see instruction 4), and then totaled on I the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,iine 24. 10. Footnote entries as required and provide explanations following all required data. I MegaWatt Hours REVENUE Total ($)Line I Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (9)(h)(i)0)(k) 17,685 1,143,800 1,143,800 1 I 400 23,176 23,176 2748'80~44,350 3 10,400 748,800 4 I 184,438 10,482,086 10,482,086 5 11,110 ' - .'Ø!.348,167 6 122,21C 7 I 26,160 1,084,912 1,084,912 8 1,319,220 9 138 8,280 10 I 151 8,489 8,489 11 2,917 181,197 181,197 12 800 68,000 68,000 13 I 4,847 220,635 220,635 14 I 57,311 656,585 1,459,683 368,963 2,485,231 1,990,923 0 111,561,977 7,381,617 118,943,594 2,048,234 656,585 113,021,660 7,750,580 121,428,825I I I FERC FORM NO.1 (ED. 12-90)Page 311.5 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) D A Resubmission 04/15/2009 SALES FOR RESALE (Account 447) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electcity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for tong~term service. "Long~term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate~term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU ~ for Long~term service from a designated generating unit. "Long~term" means five years or Longer. The availability and reliability of service, aside from transmission constraints, must match the availabilty and reliability of designated unit IU ~ for intermediate-term service from a designated generating unit The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaße Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly illng Avera~e AveragecationTariff Number Demand (MW)Monthly NC Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 SUEZ Energy Marketing NA, Inc.SF WSPP n/a n/a n/a 2 TransAlta Energy Marketing (U.S.) Inc.OS WSPP n/a n/a n/a 3 TransAlta Energy Marketing (U.S.) Inc.SF WSPP n/a n/a n/a 4 UBS Securities LLC OS -n/a n/a n/a 5 6 7 8 9 10 11 12 13 14 Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 I I I I I I I I I I I ,i I I I I I I I FERC FORM NO.1 lED. 12.90\Page 310.6 I Name of Respondent This 'O0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 SALES FOR RESALE (Account 447) (Continued) as - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 5. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k) the total charge shown on bils rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23, The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,iine 24. 10. Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)(j)(k) 2,000 146,300 146,300 1 2.628.208=422 2 48,767 2,628,208 3 -173,409 4~~5 6 7 8 9 10 11 12 13 14 57,311 656,585 1,459,683 368,963 2,485,231 1,990,923 0 111,561,977 7,381,617 118,943,594 2,048,234 656,585 113,021,660 7,750,580 121,428,825 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 311.6 _J I I I I I I I I I I I I --1 I ,i : I i I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATA :Schedule P~: 310___line-'1-,!.~'L_ Column:i - ~J 1- ...--. ... ....._- .----.-- .------ .-~-.---.. .-.- ---. -..,Schedule Page: 310 L!,!e_l!Q~ 2 . Column: j _ ____~m___ Network Transmission Charges '§ç!J~dule F'aJi~;~!l!._ .~lr'f!Jltl-;- 8_. ~ç~'!_ni~;i __ ____ ____-===_.._ Financial Transmission Losses '§c.lJ~dule Page: 310_ ... L.ine,No.: 9 Column: iNon-firm Sales --~-----flh~d,!~ef'~ge,;~1!L Line No.: 11.. c.~~l.tr!!:L_____ m_ _ ___ _m__~_Uni t Contingent ~I!~dulef'~ge::l1 oI~lk'iflõ.:2-~Çti~~,nn: iFinancial Transmission Losses 'sc.hedùle p~_ii 310:1 . _ l"Iri~_No.~IJ_~-çplumn;.!. ___m~_:_-_-~:__~Uni t Contingent fßchediiiit'~!1i3iiJ.1__l.ine No.:-Ö__Çcjlumn: j Financial Transmission Losses ~C/Jer¡lJ¡fi Page: 310.1- Line No-:' Column: iUni t Contingent fßcliediile Page: 31ii.1~IiÎIeNO::--12---Column: ifinarieTäTT ransmIssIonLOes- ---- - 'sc.!!_e,dule_F'!lgii~!Q.1. Linel!C!'L!~ çoll.nin;T-----.---Non-firm Sales -_.~._.._.._._._._---._._..,._--- -_._--_.._--~-_._--~._-_._-- .---- -~....._----_._. ¡Schedule Page: 310.2 Line No.: 7 Column: j Financial Transmission Losses ~dule Page:Tiii¡-- Line No.~!~ __Ç:oiiimii:a- .. '.-.~~_~:~- Contract expires 5/31/2013 ISchedule-p'ag~ 31 O.~___ line l!f!~: 9_ . ~~/umn:I~~ __m_ .-_ .. __m____Spiiming or Op~E"'ting__R~~e~,:~s .__._______..._._.. iSchedule,F'a.g~ 310.2 Line No.: 10 Colu"!n;I Financial Transmission Losses &hedulePage:3io.'2 -LineNO':-l2- Column: i Financial Transmission Losses I$chedulee¡g_~ 31(!~~__T.-&~No:~i~ ç.il~niij:JFinancial Transmission Losses ~che¡¡iijepaiie:310.3 L!'!f!_No.: 5 ~mtolu!!n:j _ ... --.---~---~--- ------. Financial Transmission Losses ~_Ii~!l!!~f!_!!!lge,: 310.~ ~_Üne i¡o.;X Column: i Financial Transmission Lossesr- .. .-.----- -- -~- ----.--.--¡Schedule Page: 310.3~_L!'!f! No.:_10 CO!t¿'!n:L Financial Transmission Losses ISc.lJflr!,!Ie,Pt!g~: 3,10.3-ljrie -''!5!'.: 11 Column: i---. ~~=~~=~~~=~~__Non-firm Sales ~chediiI~f~ge: 310.j'IineNo.-:13--' Co/ùmn: j Financial Transmission Losses ~heil'!~~~!l1le,:31i).f .I.ne No.: 14 Coluiiiii:T---"-Non-firm Sales lschedulePage:310.4 .'TiieuNo.-:2 Columii:j ---------FInancial Träñ-smission Losses- --- 'lcheduJe Page:31Ó.4-- I.~No~:~~~dCotumn: iNon-firm Sales ~chedule ii:3f:¡'-' Line No.-:s--'Ci:iiiiii:i Financial Transmissro-n-i.o-sses ~chedule!,age:j10.4 Line No.: 7 Column: j IFERC FORM NO.1 (ED. 12-87) .-.-.----------.--- _.- i__________J .~-J----- j -- --- - -__-------~~~__~_~_----_=J __._______~~_ ~-----~.-. -~_J ----~~~ ----J -------- -- _-=_-_ - ~~ ----~- _ ______J -~_~I --.-.--~~_~~----- . ..- ---- - J .1 Page 450.1 I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATA I I I I Prudential Bache Commodities, ~hedulePaiie:310.4L¡iieNo.:9-- Non':IiimSãleÅ¡--- - ~ç~eèiu¡e -Page:310.4_.-Une No.: 1 i Colu'!!J:i -,,---- Financial Transmission Losses f$chediiifi Page:- 310.4 ....UiieNo.:-¡2---Columil: iNon-firm Sales ---. ..- -- -. ,,-- !Schedule Page: 310.5 Úne ÑO::3" Column¿i ..-' FInancIäi Transmissi-on Losses--- --.-----~-- ~-_._._-_._-----_._---~--------_._--_._..._---~chedule Page: 310.5 . Line No.: 6 Colunin: i _ ____ 'Qnit Contingent - - ___-._~~~_______ _ ____________________.____.__ ~chedule F!tlge:~Jn~~_ _ Line. NQ;_7. .çC!IJrrIJ:j. Financial Transmission Losses~~---------_.._-_._---~edule Page: 310.5..Line!!()~:J! Column:j Financial Transmission Losses ~ç,IJ~d'!e-.age: l10.S.d__J.Iiie No.: 10 Column: iNon-firm Sales ~chei:uie Page: 310.6 . Line No.: 2 C~/u"lIJ:jFinanciaT 'Ti-a-nsmission - Loss-es i -~-_.----_.-----.-.--------..-- --------..-..Schedule Page: 310.6 Line No.: 4 Column:j Insti tutional Futres Client -Account Agreement ¡,jJh UBS,~t~-cr-Marcll¡r,-2(fu£_ ~chedule Page: 310.6 -Üne No::S--Column: g ___m In referEmceto the total ME;gaWatt Hours sold, page-:3Il-¿oes-not rnatCFi-page 301 column d by 631 MegaWatt hours due to an adjustment that was made to statistics books for total sales for resale. ~L_ç¿ Fiitures Account _Dot:umeri_t.'?ated Sefltem_b~£~, 2008Column: i ___J ---_.~~ I -l _ ____-- I I -. --~~----i I - ---¡ line 11, .- in our I I I I I I I I I I IFERC FORM NO.1 (ED. 12-87) Page 450,2 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Account Amount forNo Current Year. W ~ 1 1. POWER PRODUCTION EXPENSES 2 A. Steam Power Generation 3 Operation 4 (500) Operation Supervision and Engineering 5 (501) Fuel 6 (502) Steam Expenses 7 (503) Steam from Other Sources 8 (Less) (504) Steam Transferred-Cr. 9 (505) Electric Expenses 10 (506) Miscellaneous Steam Power Expenses 11 (507) Rents 12 (509) Allowances 13 TOTAL Operation (Enter Total of Lines 4 thru 12) 14 Maintenance 15 (510) Maintenance Supervision and Engineering 16 (511) Maintenance of Structures 17 (512) Maintenance of Boiler Plant 18 (513) Maintenance of Electric Plant 19 (514) Maintenance of Miscellaneous Steam Plant 20 TOTAL Maintenance (Enter Total of Lines 15 thru 19) 21 TOTAL Power Production Ex enses-Steam Power (Entr Tot lines 13 & 20) 22 B. Nuclear Power Generation 23 Operation 24 (517) Operation Supervision and Engineerin 25 (518) Fuel 26 (519) Coolants and Water 27 (520) Steam Expenses 28 (521) Steam from Other Sources 29 (Less) (522) Steam Transferred-Cr. 30 (523) Electric Expenses 31 (524) Miscellaneous Nuclear Power Expenses 32 (525) Rents 33 TOTAL Operation (Enter Total of lines 24 thru 32) 34 Maintenance 35 (528) Maintenance Supervision and Engineering 36 (529) Maintenance of Structures 37 (530) Maintenance of Reactor Plant Equipment 38 (531) Maintenance of Electric Plant 39 (532) Maintenance of Miscellaneous Nuclear Plant 40 TOTAL Maintenance (Enter Total of lines 35 thru 39) 41 TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40) 42 C. Hydraulic Power Generation 43 Operation 44 (535) Operation Supervision and Engineering 45 (536) Water for Power 46 (537) Hydraulic Expenses 47 (538) E.lectric Expenses 48 (539) Miscellaneous Hydraulic Power Generation Expenses 49 (540) Rents 50 TOTAL Operation (Enter Total of Lines 44 thru 49) 51 C. Hydraulic Power Generation (Continued) 52 Maintenance 53 (541) Mainentance Supervision and Engineering 54 (542) Maintenance of Strctures 55 (543) Maintenance of Reservoirs, Dams, and Waterw s 56 (544) Maintenance of Electric Plant 57 (545) Maintenance of Miscellaneous Hydraulic Plant 58 TOTAL Maintenance (Enter Total of lines 53 thru 57) 59 TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 & 58) I IAmount forPrevious Year (c) I 1,650,283 1,664,872 132,015,165 114,837,238 7,376,689 6,840,109 1,817,960 2,109,889 7,737,497 8,068,234 469,699 295,774 151,067,293 133,816,116 2,567,722 2,580,248 398,714 649,264 14,205,043 14,630,060 4,301,150 5,685,377 4,322,931 5,934,851 25,795,560 29,479,800 176,862,853 163,295,916 I I I I I I I I I I I 5,602,490 5,235,531 I7,355,741 5,057,110 9,978,475 9,469,966 1,312,586 1,391,453 3,091,676 2,825,559 I431,893 419,652 27,772,861 24,399,271 1,885,154 1,875,540 I 1,362,031 1,281,835 808,311 541,034 I2,495,503 2,090,274 3,135,803 2,763,207 9,686,802 8,551,890 37,459,663 32,951,161 I FERC FORM NO.1 lED. 12.93)P?rie 320 I Name of Respondent This (!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) Ilf the amount for previous year is not derived from previously reported figures, explain in footnote.U"e ÄO"el ~No urrent ear Previous Year. (a) (b) (c) 60 D. Other Power Generation 61 Operation62 (546) Operation Supervision and Engineering 372,614 341,622 63 (547) Fuel 17,387,509 19,484,750 64 (548) Generation Expenses 404,456 381,996 65 (549) Miscellaneous Other Power Generation Expenses 530,176 464,825 66 (550) Rents 67 TOTAL Operation (Enter Total of lines 62 thru 66)18,694,755 20,673,193 68 Maintenance 69 (551) Maintenance Supervision and Engineering 213 70 (552) Maintenance of Structures 162,376 220,421 I 71 (553) Maintenance of Generating and Electric Plant 198,271 42,703 72 (554) Maintenance of Miscellaneous Other Power Generation Plant 509,219 645,761 73 TOTAL Maintenance (Enter Total of lines 69 thru 72)870,079 908,885 74 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)19,564,834 21,582,078 I 75 E. Other Power Supply Exoenses 76 (555) Purchased Power 231,137,298 289,484,213 77 (556) System Control and Load Dispatching 77,979 77,489 78 557) Other Expenses -44,906,304 -118,678,522 79 TOTAL Other Power Supplv Exp (Enter Total of lines 76 thru 78)186,308,973 170,883,180 80 TOTAL Power Production Expenses (Total of lines 21, 41, 59, 74 & 79)420196323 388,712,335 81 2. TRANSMISSION EXPENSES I 82 Operation 83 (560) Operation Supervision and Engineerino 2,404,396 2,334,833 84 (561) Load Dispatchino 87,197 51,610 I 85 (561.1) Load Dispatch-Reliabilty 1,517 86 (561.2) Load Dispatch-Monitor and Operate Transmission System 1,635,606 2,042,253 87 (561.3) Load Dispatch-Transmission Service and Scheduling 1,069,383 1,098,119 88 (561.4) Scheduling, System Control and Disoatch Services I 89 (561.5) Reliabilitv, Planning and Standards Development 90 (561.6) Transmission Service Studies 91 (561.7) Generation Interconnection Studies 90,292 66,918 92 (561.8) Reliabiltv, Planning and Standards Development Services I 93 (562) Station Expenses 1,805,491 1,748,408 94 (563) Overhead Lines Expenses 735,577 924,264 95 (564) Underground Lines Expenses I 96 (565) Transmission of Electricity by Others 7,250,299 10,469,725 97 (566) Miscellaneous Transmission Expenses 465,343 622,227 98 567) Rents 1,085,343 1,163,462 99 TOTAL Operation (Enter Total of lines 83 thru 98)16,630,444 20,521,819 I 100 Maintenance 101 (568) Maintenance Supervision and Engineering 431,690 442,117 102 (569) Maintenance of Structures 111 I 103 (569.1) Maintenance of Computer Hardware 98,395 123,219 104 (569.2) Maintenance of Computer Softare 328,872 307,535 105 (569.3) Maintenance of Communication Equipment 24,333 21,369 106 (569.4) Maintenance of Miscellaneous Regional Transmission Plant I 107 (570) Maintenance of Station Equipment 2,706,580 2,899,130 108 (571) Maintenance of Overhead Lines 3,367,619 2,341,428 109 (572) Maintenance of Underground Lines 110 (573) Maintenance of Miscellaneous Transmission Plant 272 2,527 I 111 TOTAL Maintenance (Total of lines 101 thru 110)6,957,761 6,137,436 112 TOTAL Transmission Expenses (Total of lines 99 and 111)23,588,205 26,659,255 I I FERC FORM NO.1 (ED. 12.93)Page 321 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) Fi A Resubmission 04/1512009 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote. Line Accunt ~No.urrent ear Previous Year (a)(b) (c) 113 3. REGIONAL MARKET EXPENSES 114 Operation 115 (575.1) Operation Supervision 116 (575.2) Day-Ahead and Real-Time Market Faciltation 117 (575.3) Transmission Rights Market Faciltation 118 (575.4) Capacity Market Faciltation 119 (575.5) Ancillary Services Market Facilitation 120 (575.6) Market Monitoring and Compliance 121 (575.7) Market Faciltation, Monitoring and Compliance Services 122 (575.8) Rents 123 Total Operation (Lines 115thru 122) 124 Maintenance 125 (576.1) Maintenance of Structures and Improvements 126 (576.2) Maintenance of Computer Hardware 127 (576.3) Maintenance of Computer Softare 128 (576.4) Maintenance of Communication Equipment 129 (576.5) Maintenance of Miscellaneous Market Operation Plant 130 Total Maintenance (Lines 125 thru 129) 131 TOTAL Regional Transmission and Market Op Expns (Total 123 and 130) 132 4. DISTRIBUTION EXPENSES 133 Operation 134 (580) Operation Supervision and Engineering 3,321,954 3,350,727 135 (581) Load Dispatching 3,110,301 3,049,911 136 (582) Station Expenses 1,143,619 1,120,906 137 (583) Overhead Line Expenses 3,346,471 3,432,084 138 (584) Underground Line Exoenses 2,034,228 2,120,824 139 (585) Street Lighting and Signal System Expenses 130,886 148,817 140 (586) Meter Expenses 4,636,934 4,526,254 141 (587) Customer Installations Expenses 1,398,175 1,371,291 142 (588) Miscellaneous Expenses 5,464,167 5,533,555 143 (589) Rents 456,147 644,840 144 TOTAL Operation (Enter Total of lines 134 thru 143)25,042,882 25,299,209 145 Maintenance 146 (590) Maintenance Supervision and Engineering 319,660 262,635 147 (591) Maintenance of Structures 2,323 148 (592) Maintenance of Station Equipment 3,534,603 3,493,145 149 (593) Maintenance of Overhead Lines 13,759,196 12,504,013 150 (594) Maintenance of Underground Lines 1,235,321 1,351,055 151 (595) Maintenance of Line Transformers 445,190 169,689 152 (596) Maintenance of Street Liohting and Signal Systems 665,088 476,928 153 (597) Maintenance of Meters 862,861 927,906 154 (598) Maintenance of Miscellaneous Distribution Plant 354,999 127,981 155 TOTAL Maintenance (Total of lines 146 thru 154)21,179,241 19,313,352 156 TOTAL Distribution Expenses (Total of lines 144 and 155)46,222,123 44,612,561 157 5. CUSTOMER ACCOUNTS EXPENSES 158 Operation 159 (901) Supervision 341,842 454,931 160 (902) Meter Reading Exoenses 5,752,965 5,422,623 161 (903) Customer Recods and Collecton Expenses 11,773,961 8,177,910 162 (904) Uncollectible Accounts 3,681,954 2.009,863 163 (905) Miscellaneous Customer Accounts Expenses 468 336 164 TOTAL Customer Accounts Expenses (Total of lines 159 thru 163)21,551,190 16,065,663 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-93)Page 322 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 I I I This ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. (a) (b) 165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 166 Operation 167 (907) Supervision 168 (908) Customer Assistance Expenses 1169 (909) Informational and Instructional Expenses170 (910) Miscellaneous Customer Service and Informational Expenses 171 TOTAL Customer Service and Information Expenses (Total 167 thru 170) 172 7. SALES EXPENSES 173 Operation 174 (911) Supervision 175 (912) Demonstrating and Sellng Expenses 176 (913) Advertising Expenses 177 (916) Miscellaneous Sales Expenses 178 TOTAL Sales Ex enses (Enter Total of lines 174 thru 177) 179 8. ADMINISTRATIVE AND GENERAL EXPENSES 180 Operation 181 (920) Administrative and General Salaries 182 (921) Offce Supplies and Ex enses 183 (Less) (922) Administrative Expenses Transferred-Credit 184 (923) Outside Services Employed 185 (924) Propert Insurance 186 (925) Injuries and Damages 187 (926) Employee Pensions and Benefits 188 (927) Franchise Requirements 189 (928) Re ulato Commission Ex enses 190 (929) Less) Duplicate Charges-Cr. 191 (930.1) General Advertising Expenses 192 (930.2) Miscellaneous General Expenses 193 (931) Rents 194 TOTAL Operation (Enter Total of lines 181 thru 193) 195 Maintenance 196 (935) Maintenance of General Plant 197 TOTAL Administrative & General Ex enses (Total of lines 194 and 196) 198 TOTAL Elec Op and Maint Ex ns (Total 80,112,131,156,164,171,178,197) Am.ountfprPrevious Year (c) 299,410 27,674,740 301,871 21,911,476 860,302 28,834,452 884,228 23,097,575 I I I I 57,537,274 14,791,345 22,736,029 13,597,223 3,103,669 7,548,140 22,840,421 1,549 4,832,197 49,783,914 17,790,599 27,708,517 11,232,903 3,159,426 5,448,359 27,872,099 1,200 6,030,254 4,149,187 109,424,041 649,816,334 3,771,715 101,410,525 600,557,914I I I I I I I I FERC FORM NO.1 (ED. 12-93)Page 323 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) riA Resubmission 04/15/2009 PURCHA~ED POWER wccount 555) (Inclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain În a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identifed as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expec that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliabilty of service, aside from transmission constraints, must match the availabilty and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No,(Footnote Affliations)Classifi-Schedule or Monthly Billng Average AveragecationTarif Number Demand (MW)Monthly NCP Demanc Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Wills and Betty Deveny/Shinglecreek LU -N/A N/A N/A 2 James B, Howell 1 CHI Elkcreek LU -N/A N/A N/A 3 TaniarackEnergypartrship LU -4.942Mw ......I., ...... 4 Owyhee Irrigation District 5 Mitchell Butte LU -NlA N/A N/A 6 Owyhee Dam LU -N/A N/A N/A 7 Tunnel #1 LU -N/A N/A N/A 8 Reynolds Irrigation District LU -N/A N/A NlA 9 Clifton E. Jenson/Birchcreek LU -.05Mw ..'10 Snake River Pottery LU -N/A N/A N/A 11 White Water Ranch LU -N/A N/A N/A 12 John R LeMoyne LU -N/A N/A N/A 13 David R Snedigar LU -N/A N/A N/A 14 Mud Creek White Hydro, Inc LU -N/A N/A N/A Total I I I I I I I I I I I I I 'i I I I I FERC FORM NO.1 (ED. 12-90)Page 326 I I I I I I I I I I I I I I I I I I I I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 ccou~t~~~~L (Continued)"l1ncíudlng power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (6D-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawattours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0). energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (i). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401. line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MeaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No. Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)0)(k)(I)(m) 868 59,199 59,199 1 3,379 247,077 247,077 2 31,361 1,576,498 1,121,933 2,698,431 3 4 6,542 123,714 123,714 5 20,135 215,656 215,656 6 11,123 1,110,391 1,110,391 7 1,099 80,252 80,252 8 298 17,500 7,723 25,223 9 372 24,499 24,499 10 716 47,137 47,137 11 617 34,002 34,002 12 1,345 92,351 92,351 13 485 31,690 31,690 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,2913 FERC FORM NO.1 (ED. 12-90)Page 327 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) nA Resubmission 04/15/2009 PU~CHAa1ED POWER ~Account 555)(nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identifed as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliability of service, aside from transmission constraints, must match the availabilit and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expec that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacit, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average AveragecationTarif Number Demand (MW)Monthly NCP Demam Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Rim View Trout Company -NlA N/A N/A 2 Curry Cattle Company LU -.084Mw -3 BranchfiowerfTrout Company LU -N/A N/A N/A 4 Big Wood Canal Company 5 Black Canyon LU -N/A N/A N/A 6 Jim Knight LU -N/A N/A N/A 7 Sagebrush LU -N/A N/A N/A 8 Fisheries Development I~:õ~"""'":_N/A N/A N/Ax .~ 9 Shorock Hydro Inc. 10 Shoshone Cspp LU -N/A N/A N/A 11 Shoshone #2 LU -NlA N/A N/A 12 Rock Creek #1 Joint Venture LU -1.732Mw (TiT ii",,l" 13 Richard Kaster 14 Box Canyon LU -N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.1 I I I I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)OA Resubmission 04/15/2009 , .. ,.., '(í :~: CCouRt~~~Ltcontlnued)Including power exc anges) AD ~ for out~of~period adjustment. Use this code for any accounting adjustments or ''true~ups'' for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identifed in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non~coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (6o-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out~of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No, Received Delivered ($)($~($)of Settlement ($) (g)(h)(i)(j)(k (I)(m) 1,299 51,195 51,195 1 559 26,796 15,258 42,054 2 831 56,279 56,279 3 4 335 22,717 22,717 5 1,326 92,686 92,686 6 511 35,010 35,010 7 958 39,45C 39,450 8 9 1,534 119,56~119,562 10 2,184 144,965 144,965 11 6,486 552,508 173,303 725,811 12 13 1,687 107,783 107,783 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,298 I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 PU~CHAJrED POWER hAccou~t 555)nclu ing power exc anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacit, etc.) and any settlements for imbalance exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the suppliets servce to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transacton identifed as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliability of service, aside from transmission constraints, must match the availabilit and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classif Schedule or Monthly Billng . Average AveragecaonTari Number Demand (MW)Monthly NCP Demanc Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Briggs Creek LU -N/A N/A N/A 2 David McCollum/Canyon Springs LU -N/A N/A N/A 3 HK Hydro Mud Creek S & S LU -N/A N/A N/A 4 Allan RavenscroftMalad River LU -,488Mw 5 Willam Arkoosh/Litlewood LU -N/A N/A N/A 6 Clear Springs Food Inc.LU -N/A N/A N/A 7 Koyle Hydro Inc.LU -N/A N/A N/A 8 Kasel & Witherspoon LU -N/A N/A N/A 9 Lateral 10 Ventures LU -N1A N/A N/A 10 Crystal Springs Hydro LU -N/A N/A N/A 11 Pigeon Cove Power LU -1.389 -12 Consolidated Hydro Inc. 1 Enel - 13 GeoBon#2 LU -N/A N/A N/A 14 Barber Dam LU -N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.2 I I I I I I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 ccou~tÆ~~i \ (l,ontlnueO) 'li'ncluding poWer exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (6D-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (i). Explain in a footnote all components of the amount shown in column (i). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the setlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401 , line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total U+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j (k)(I)(m) 3,549 233,539 233,539 1 802 32,314 32,314 2 1,523 107,236 107,236 3 1,810 155,672 49,306 204,978 4 3,294 239,152 239,152 5 3,493 286,718 286,718 6 2,873 231,390 231,390 7 3,596 270,026 270,026 8 8,60 537,129 537,129 9 8,111 534,976 534,976 10 8,262 486,150 190,931 677,081 11 12 2,961 219,43-219,434 13 11,131 559,519 559,519 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,29S I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.2 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) ¡=A Resubmission 04/15/2009 PU~CHA&iED POWER hAccount 555)(nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expe that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average AveragecationTarif Number Demand (MW)Monthly NCP Deman!Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Rock Creek #2 LU -N/A N/A N/A 2 Dietrich Drop LU -N/A N/A N/A 3 Lowline#2 LU -N/A N/A N/A 4 Little Mac Power CoJCedar Draw LU -N/A N/A N/A 5 South Forks Joil'lVéiiture/Lowline Cana ..LU -N/A N/A N/A 6 Little Wood River Irrigation District LU -N/A N/A N/A 7 Marco Rancher's Irrigation Inc.LU -N/A N/A N/A 8 Faulkner Brothers Hydro Inc,LU -N/A N/A N/A 9 Magic Reservoir Hydro LU -N/A N/A N/A 10 Bypass Limited LU -N/A N/A N/A 11 SE Hazelton A LP LU -N/A N/A N/A 12 Claudia BurkhardUSunshine Power OS -N/A N/A N/A 13 Lemhi Hydro Power Co.lSchaffner LU -N/A N/A N/A 14 J R Simplot Co,LU -N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.3 I I I I I I I I I I I I I I Name of Respondent This~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) ~An Original (Mo, Da, Yr)End of 2008/Q4 (2)A Resubmission 04/15/2009 ccou~t.SSSL (c.ontlnU80)(Includinò' power exc anges) AD - for out-of-period adjustment. Use this code for any accunting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (C), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropnate designation for the contract. On separate lines, list all FERC rate schedules, tanfs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (6D-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (i). Explain in a footnote all components of the amount shown in column (i). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total U+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)ü)(k)(i)(m) 6,483 322,354 322,354 1 12,681 683,227 683,227 2 9,797 508,947 508,947 3 3,394 219,234 219,234 4 27,983 1,971,611 1,971,611 5 3,865 287,088 287,088 6 2,581 172,577 172,577 7 3,179 235,858 235,858 8 8,729 464,027 464,027 9 26,290 1,387,073 1,387,073 10 22,840 1,151,559 1,151,559 11 73 3,072 3,072 12 1,349 100,500 100,500 13 69,79S 3,780,446 3,780,446 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,29S I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.3 Name of Respondent This ÏË0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4(2) nA Resubmission 04/15/2009 PU~CH~ED POWER hAccou1t 555) (nclu ing power exc anges 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expec that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availabilit and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expec that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those servics which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classif-Schedule or Monthly Biling Average AveragecationTarif Number Demand (MW)Monthly NCP Demanc Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Blind Canyon Hydro LU -N/A N/A N/A 2 City of Hailey LU -NlA N/A N/A -~~-N/A N/A N/A -N/A N/A N/A5 LU -N/A N/A N/A6 LU -NlA N/A N/A:.7 Pristine Springs Inc. #1 LU -N/A N/A N/A 8 Vaagen Brothers Lumber Inc.LU -N/A N/A N/A 9 Horseshoe Bend Hydro LU -NlA N/A N/A 10 Contractors Power Group IncJMile 28 LU -N/A N/A N/A 11 Rupert Cogeneration Partners/Magic Val LU -N/A N/A N/A 12 Tasco - Nampa ~N/A N/A N/A 13 Pristine Springs Inc # 3 LU -N/A N/A N/A 14 Ted S. SorensonfTber Dam LU -N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.4 I I I I I I I I I I I I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 , ~ ,~,ccouHt~~~~i\ (l,onlinuea) 'lincluding power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropnate designation for the contract. On separate lines, list all FERC rate schedules, tanfs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (SO-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (SD-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. S. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($~($)of Selliement ($) (g)(h)(i)(j)(k (i)(m) 3,892 320,216 320,216 1 129 8,793 8,793 2 1,246 87,381 87,381 3 49,731 3,186,605 3,186,605 4 25,863 1,769,188 1,769,188 5 22,212 1,520,161 1,520,161 6 848 46,452 46,452 7 24,334 1,620,71C 1,620,710 8 40,147 2,680,900 2,680,900 9 3,454 234,480 234,480 10 64,432 3,895,813 3,895,813 11 608 24,961 24,961 12 1,371 73,520 73,520 13 27,649 1,304,455 1,304,455 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,298 I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.4 Name of Respondent This ~rtIS:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 PU~CHAeHED POWER hAccount 555)nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identifed as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm servce.The same as LF service expec that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliabilty of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average '.AveragecationTarif Number Demand (MW)Monthly NCP Demanl Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Fossil Gulch Wind LU -NlA N/A N/A 2 G2 Energy Hidden Hollow LU -NlA N/A N/A 3 Horseshoe Bend Wind/United Materials LU -N/A N/A N/A 4 Horseshoe Bend Wind/United Materials ,. -NlA N/A N/A 5 Horseshoe Bend Wind/United Materials ~~~..NlA NlA N/A.. 6 Riverside Hydro Mora Drop LU -N/A NlA N/A 7 J.M. Miler/Sahko Hydro LU -N/A N/A N/A 8 D.R Johnson Lumber/Co Gen Co SF -N/A N/A N/A 9 Twin Faiis Energy/Lowline Midway Hydro LU -N/A N/A N/A 10 US Geothermal/ Raft River Geothermal#LU -N/A N/A N/A 11 Bennett Creek Wind Farm LU -N/A N/A N/A 12 Bettencourt DryCreek Biofactory LU -NlA NlA N/A 13 Big Sky Dairy Digester LU -N/A N/A N/A 14 Hot Springs Wind Farm LU -N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.5 I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) riA Resubmission 04/15/2009 ccouRt.~~~L (Continued)(InCluding power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (5D-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 5. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (i) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m)must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total Q+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)Q)(k)(I)(m) 28,347 1,378,52!i 1,378,525 1 21,476 1,038,028 1,038,029 2 19,387 919,966 919,966 3 -4 4 -6 5 4,290 233,02C 233,020 6 82 2,683 2,683 7 23,193 1,973,521:1,973,528 8 9,015 572,614 572,614 9 18,141 875,205 875,209 10 5,049 243,594 243,594 11 2,306 84,516 84,516 12 312 10,252 10,252 13 3,543 120,611 120,611 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,29~ I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.5 Name of Respondent This Re ort Is:Date of Report Year/Period of Report Idaho Power Company (1)X An Original (Mo, Da, Yr)End of 2008/Q4 (2)A Resubmission 04/15/2009 PU~C~AdTED POWER hAccount 555)( nc u ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of elecricity (i.e., transactions involving a balancing of debits and credits for energy, capacit, etc.) and any settlements for imbalance exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3.In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identifed as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF ~ for intermediate-term firm service.The same as LF service expect that "intermiate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availabilit and reliabilit of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No,(Footnote Affliations)Classif-Schedule or Monthly Billng Average Average cation Tarif Number Demand (MW)Monthly NCP Demanc Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Other Purchased Power 2 Arizona Public Service Co.SF WSPP N/A N/A NlA 3 Avista Corp. - WW Div.SF T-12 N/A N/A N/A 4 Avista Corp. - WW Div. jci~~p N/A N/A N/A 5 Avista Corp, - WW Div.N/A N/A N/A 6 Avista Corp. - WW Div.":WSPP N/A N/A N/A 7 Barclays Bank PLC SF WSPP N/A N/A N/A 8 Bear Energy LP SF WSPP N/A N/A N/A 9 Benton County PUD SF WSPP N/A N/A N/A 10 Black Hils Power Inc.~N/A N/A N/A 11 Black Hils Power Inc.N/A N/A N/A 12 Bonneville Power Administration ~if1Kl;l~êWSPP N/A N/A N/A 13 Bonnevile Power Administration SF WSPP NlA N/A N/A 14 BP Energy Company SF WSPP N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12.90)Page 326.6 I I I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) nA Resubmission 04/15/2009 ccou~t.~~~L (Continued), ~ .~, '''(íncluding power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tarif, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any:type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (i). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (i) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges other Charges Total (j+k+l)No.Received Delivered ($)($~($)of Settement ($) (g)(h)(i)(j)(k (I)(m) 1 169,121 10,623,41:3 10,623,413 2 67 3,589 3,589 3 100 100 4 60,217 3,214,317 3,214,317 5 624,528 624,528 6 76,40C 3,901,100 3,901,100 7 83,000 4,526,500 4,526,500 8 390 27,620 27,620 9 56,844 3,167,3741 3,167,374 10 12,02 637,104 637,104 11 125 9,375 9,375 12 76,908 4,085,88C 4,085,880 13 83,378 6,338,062 6,338,062 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,29E I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.6 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04115/2009 PU~CHA&iED POWER hAccount 555)nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expe that "intermiate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availabilty and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be place in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Averagè Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average AveragecationTarif Number Demand (MW)Monthly NCP Deman,Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Cargil Power Markets LLC SF WSPP NlA N/A N/A 2 Chelan Co PUD SF WSPP N/A N/A N/A 3 Citigroup Energy Inc.SF WSPP N/A N/A N/A 4 Clatskanie PUD SF WSPP NlA N/A N/A 5 Constellation Energy Commodities Group SF WSPP N/A N/A N/A 6 Coral Power, LLC "".WSPP N/A N/A N/A;",' 7 Coral Power, LLC SF WSPP N/A N/A N/A 8 DB Energy Trading, LLC SF WSPP N/A N/A N/A 9 Douglas County PUD SF WSPP N/A N/A N/A 10 EI Paso Electric Company SF WSPP N/A N/A N/A 11 Energy Authority, The SF WSPP NlA N/A N/A 12 Eugene Water & Electric Board SF WSPP N/A N/A N/A 13 Fortis Energy Marketing & Trading GP SF WSPP NlA N/A N/A 14 Franklin County P.U.D.SF WSPP N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.7 I I I I I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) ÕA Resubmission 04/15/2009 -,ccouRt 55~L. (Continued) 11ncluding power exc an¡¡ès) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (SO-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts, Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the setlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No,Received Delivered ($)($~($)of Settlement ($) (g)(h)(i)(j)(k (I)(m) 118,696 7,222,625 7,222,625 1 7,618 137,20C 137,200 2 169,800 13,608,67C 13,608,670 3 1,600 8,00 8,000 4 124,497 8,121,588 8,121,588 5 235 9,400 9,400 6 30,551 2,155,04C 2,155,040 7 13,800 467,910 467,910 8 6,602 157,169 157,169 9 600 36,200 36,200 10 7,078 247,420 247,420 11 6,800 472,200 472,200 12 169,000 11,505,60C 11,505,600 13 130 9,120 9,120 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,29~ I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.7 Name of Respondent This~rtIS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) ¡=A Resubmission 04/15/2009 PU~CHAJlED POWER hAccount 555) (nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacit, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractal terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expec that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duraion of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilit and reliability of service, aside from transmission constraints, must match the availabilit and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expec that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined caegories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authorit Statisticl FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average . ÄveragecationTarif Number Demand (MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Grant County P.U.D.SF WSPP N/A N/A N/A 2 Grays Harbor PUD SF WSPP N/A N/A N/A 3 Highland Energy LLC SF WSPP N/A N/A N/A 4 IBERDROLA RENEWABLES, Inc.SF WSPP N/A N/A N/A 5 Integrys Energy Services, Inc.i~~wspp NlA N/A N/A(loA? . ,,:~:.:,~, . ~~.':i 6 Integrys Energy Services, Inc.SF WSPP N/A N/A N/A 7 J. Aron & Company SF WSPP NlA N/A N/A 8 J.P, Morgan Ventures Energy Corporatio SF WSPP N/A N/A N/A 9 Lehman Brothers Commodity Services, In SF WSPP NlA N/A N/A 10 Morgan Stanley Capital Group Inc.SF WSPP N/A N/A N/A 11 Nevada Power Company SF WSPP N/A N/A N/A 12 NorthWestern Energy SF T-7 N/A N/A N/A 13 NorthWestern Energy SF WSPP N/A N/A N/A 14 Pacifc Northwest Generating Cooperati SF WSPP N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.8 I I I I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) ñA Resubmission 04/15/2009 ccou~t.~~~L (Continued)'lIncludinò" power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tarifs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (6Q.minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total U+k+l)No.Received Delivered ($)($~($)of Settlement ($) (g)(h)(i)u)(k (I)(m) 2,566 103,231 103,237 1 230 15,590 15,590 2 934 19,350 19,350 3 126,602 8,315,212 8,315,212 4 350 26,950 26,950 5 93,60C 7,336,256 7,336,256 6 7,600 559,10C 559,100 7 200 7,810 7,810 8 12,40C 629,60C 629,600 9 166,856 10,063,891 10,063,897 10 125 9,600 9,600 11 86 4,735 4,735 12 3,155 165,81C 165,810 13 1,400 99,000 99,000 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,29f I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.8 Name of Respondent This~rtIS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) OA Resubmission 04/15/2009 PU~CHA&ED POWER hAccount 555)(nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalance exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classifcation Cod based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for ecnomic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third partes to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identifed as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the cotract. IF - for intermediate-term firm service.The same as LF service expec that "intermiate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliability of service, aside from transmission constraints, must match the availability and reliabilit of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expec that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be place in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average AveragecationTarif Number Demand (MW)Monthly NCP Deman!Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 PacifiCorp Inc.SF T-13 N/A NlA N/A 2 PacifiCorp Inc,SF WSPP N/A N/A NlA 3 PacifiCorp Inc."';~"'..~wsPP NlA N/A N/A 4 Portland General Electric Company SF T-14 NlA N/A N/A 5 Portland General Electric Company ..;wspp NlA N/A N/A 6 Portland General Electric Company SF WSPP N/A N/A N/A 7 Powerex Corp..,.WSPP NlA N/A N/A~. ,. \,....! 8 Powerex Corp.SF WSPP N/A N/A N/A 9 PPL EnergyPlus, LLC LF WSPP N/A N/A N/A 10 PPL EnergyPlus, LLC ~N/A N/A NlA 11 PPL EnergyPlus, LLC NlA N/A N/A 12 PPM Energy, Inc.SF WSPP N/A N/A N/A 13 Prudential Bache Commodities, LLC i-N/A N/A N/A 14 Public Service Company of New Mexico SF WSPP N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.9 I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 ccouRt~~~i\ (i;ontlnUea¡(Including power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (SD-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. S. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (i). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(I)(m) 304 13,501 13,501 1 143,341 8,466,561 8,466,563 2 549,297 549,297 3 97 5,772 5,772 4 400 23,050 23,050 5 62,756 4,563,844 4,563,84 6 4,000 284,800 284,800 7 126,033 8,835,440 8,835,440 8 102,256 4,550,392 4,550,392 9 6,314 419,771 419,777 10 47,197 2,590,749 2,590,749 11 24,816 1,610,88"1,610,882 12 116,272 116,272 13 580 32,23C 32,230 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,298 I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.9 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) nA Resubmission 04/15/2009 PU~C~~ED POWER hAccount 555)nc u ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identifed as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availabilty and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affilations)Classif-Scheule or Monthly Biling Average AveragecationTarif Number Demand (MW)Monthly NCP Demam Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Puget Sound Energy, Inc.SF T-9 NlA N/A NlA 2 Puget Sound Energy, Inc.SF WSPP N/A N/A N/A 3 Raft River Energy I LLC N/A NlA N/A 4 Rainbow Energy Marketing Corporation :ç WSPP N/A N/A N/A;':'è'" 5 Rainbow Energy Marketing Corporation SF WSPP N/A N/A N/A 6 Seatte City Light SF WSPP N/A N/A N/A 7 Sempra Energy Trading Corporation SF WSPP N/A N/A N/A 8 Sempra Energy Trading LLC SF WSPP N/A N/A N/A 9 Sempra Energy Trading LLC p N/A N/A N/A 10 Shell Energy North America (US), L.P.WSPP N/A N/A N/A 11 Sierra Pacific Power Company SF 55 N/A N/A N/A 12 Sierra Pacific Power Company ~ß1~~t'¡WSPP N/A N/A N/A 13 Sierra Pacific Power Company SF WSPP N/A N/A N/A 14 Sierra Pacific Power Company ¥i1Ôyji.\lS pD N/A N/A N/A Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.10 I I I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) OA Resubmission 04/15/2009 ccou~t.~~~L \ (I,onbnueo)(Including power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or ''true-ups'' for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (i). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total Ö+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)ö)(k)(I)(m) 102 5,722 5,722 1 21,982 1,457,078 1,457,078 2 67,620 3,845,524 3,845,524 3 4,683 249,580 249,580 4 1,275 42,195 42,195 5 10,972 687,985 687,985 6 58,000 3,682,OOC 3,682,000 7 189,200 13,640,66C 13,640,660 8 190,632 190,632 9 13,356 480,501 480,501 10 53 2,642 2,642 11 2,421 58,880 58,880 12 9,434 386,14E 386,145 13 21,128 21,128 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,298 I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.10 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04115/2009 PU~CHAd1ED POWER hAccount 555) (nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expec that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliabilty of service, aside from transmission constraints, must match the availabilty and reliabilit of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authorit Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classif-Schedule or Monthly Biling Average AveragecationTari Number Demand (MW)Monthly NCP Deman!Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Snohomish County PUD SF WSPP N/A N/A N/A 2 SUEZ Energy Marketing NA, Inc.SF WSPP NlA N/A N/A 3 Tacoma Power SF WSPP N/A N/A N/A 4 Telocaset Wind Power Partners LLC LU APP-A NlA N/A NlA 5 TransAlta Energy Marketing (U.S.) Inc,SF WSPP N/A N/A N/A 6 Tucson Electric Power Company SF WSpp N/A N/A N/A 7 UBS AG, London Branch SF WSPP N/A N/A N/A 8 UBS Securities LLC lC~~ N/A N/A N/A 9 Western Area Power Administration r.AL N/A N/A N/A 10 Net Metering Customers NlA N/A N/A 11 Power Exchanges 12 Bonnevile Power Administration jjJl,. - "'. . ~ ..,.;.... 13 NorthWestern Energy -"'' 14 PacifiCorp Inc. Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.11 I I I I I Name of Respondent This 7Ë0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 ccouRt 55~L ((;ontinueo) (Including power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (1). For all other types of service, enter NA in columns (d), (e) and (1). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (1) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawattours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (i) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Une Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total fj+k+l)No.Received Delivered ($)($~($)of Settlement ($) (g)(h)(i)u)(k (I)(m) 16,045 768,27S 768,279 1 475 38,475 38,475 2 4,121 251,966 251,966 3 268,207 13,333,64f 13,333,647 4 34,916 1,739,976 1,739,976 5 13 1,105 1,105 6 47,375 2,584,000 2,584,000 7 -183,872 -183,872 8 1 14 14 9 477 32,081 32,081 10 11 60,313 15,705 12 3,768 13 45,759 258,872 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,291: I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.11 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) r=A Resubmission 04/15/2009 PU~CHAJlED POWER hAccount 555)(nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalance exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identifed as LF, provide in a footnote the termination date of the contractdefined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate.term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be place in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Descrbe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average AveragecationTarif Number Demand (MW)Monthly NCP Deman(Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Puget Sound Energy, Inc.Jili2Sierra Pacific Power Company 3 Utah Associated Municipal Pówer System ",:':~ 'tw:~~~tè:\. 4 Other Transactions 5 Power Plant Test Power 6 7 8 9 10 11 12 13 14 Total I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 326.12 I I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) ÕA Resubmission 04/15/2009 ccouHt.~~~L (ContinUed).~, "11ncludlng power exc añges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identif the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)0)(k)(I)(m) 516 1 10,222 2 238 3 4 1,210,754 1,210,754 5 6 7 8 9 10 11 12 13 14 3,716,429 106,826 288,567 2,815,124 225,793,335 2,528,839 231,137,29E I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 327.12 ---..~~-~------ --- ~-=-..~-=- ----- --:J . ----.-----------_~===_=~~=~.- ----------1 - ---~---=-- -- -------_._-------===:~~-=------I ----._-- ---J _____.__-=.J -"l ----.-~-=i _ _______~=J ------:J _.____J ---~==.-------------_____________= -..--------J _______=: ______=i .... ---..---.----Jownership of these projects.- ____.____-====----=: I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008104 FOOTNOTE DATA --.-.--~~~=-~-=__~-.----=iare taken from an electronic demand demand is not used in determining the cost i i --'---ï- - _._------~_.-' IFERC FORM NO.1 (ED. 12-87) I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report YearlPeriod of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04115/2009 2008/Q4 FOOTNOTE DATA ....._=: --~ ~_.:~=~_~~-~==J ¡Schedule Page: 326.6 Line No.: 12 Column: b Non Firm Purchases ~-- ISchedu/e-Page:326:¡ LineNo:Ti; -Coilimn:'" ..Non-Firff Purchases---------~ ._______._._~_._H._._.__._ ~edu~!~S~.;_ 3~~.~ Line No~_S.__"Çolumn: b Non Firm Purchases ~!!~clulë7jage:-326:9--'-ITii;::3_--£0Ium'l:p__.__~"'u .-.- .--==~~~.-==_':=' -. Financial Transmission Losses ~eduJ~f'~Q~'3_26:!_ LinfJ~~~-5" Column: b ___'.H_' .Non Firm Purchases ~hedu/e piige:-326:g--UneNo::7' Column: bNon Firm Purchases ISchedu/e Page: 326.9 Line NO::1ii--COiumn: b Non Firm Purchases ~edu/e Page: 326.9 -Tiie No.: _!~m_.ç~!umn~_1l_m_____,,_.__.______n __H__ . _ _mm _. _.._..__....._ Prudential Bache Commodities, LLC Futures Account Document, dated September 4, 2008. ~chedu/e Page: 326.10 Line No.: 3 Column: fi-' ___.____,,_________~__n_____n -------Unavailable ~hedu/e Page: 326.10 _ Line No.:_~__Column: bNon Firm Purchases ~dule ~tJge:-326.10 LineNo:-:9-Coiiiiiiii:ii----.-.ISDA Master Agreement dated February 21, 2008. ISchedule Page: 3~6.10 Line No.: 12 Column: b Non Firm Purchases ISchedu/e Page: 326.10 Line No.: 14 Colurn'?;' b_ ._. ______.m__ _________m Financial Transmission Losses ~chedu/e Page: 326.11 Line No.: 8 Column: b Institutional Futures Client Account Agreement with UBS, dated March 8, 2006. l$chedule Page: 326.J!_ Line No.: 10_3~0Iumn: b ____-==~==~-==- ..________________~.- - - ___ Schedule 84 Net Metering ~chedule Page:32.11 Line No.: 12 Column: b ._.___________u__._u__m_________ Scheduled losses not removed with loss transactions. ~chedule Page: 326.11' Lin~.!i~:~J3._ Column: b ._._ Scheduled losses not removed wi th loss transactions. ~cheiiage:- 326. 11._ Lineiio-:14-- Column: b_~____===.~=:=.====:=u....:m=d:.=-_-.=d-=:- Scheduled losses not removed with loss transactions. I§chedule-Page: 326.12 . Line No.: 1 Column;_"____________.._______ Scheduled losses not removed with loss transactions. ~ciiedu!fJ Page: 326.12 . Line-No.:2" Column: b.. u__.... --- Scheduled losses not removed wi th loss transactions.i~------_._--_.__.. ..-.---.-echedule!!age: 326.12_. Line No.: 3 Column: b Scheduled losses not removed with loss transactions. ----=~.: _.__..__.._J . Un' .- .=.:~. ____J I ~~ .____.. ____._______. ._______._._____=-=:.=_=J _.m______ ---,,-._- .-=.-.~:==.==-: ~===:.=~-_=====~-==-_====_==~=:.m- ..-.. ..----:= _ __________===-: _.~-J --J .___=______:~::-:=.J ____=.J. ---:= .:. _____________._.:.-: OJ ----==_==______:-----J :_=:~:- IFERC FORM NO.1 (ED. 12-87) Page 450.2 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 i I,OF ELSCTKIl¿11 y t:YK ~~~ccount 4~O.1 J (Including trnsactons referred to as 'weeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or trncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFp. Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reportng periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Bonnevile Power Administration - OTEC Bonnevile Power Administrtion Oregon Trails Electric Co-op FNO 2 Bonnevile Power Administrtion - OTEC AD 3 Bonneville Power Administration - USBR Bonnevile Power Administration United States Bureau of Rec FNO 4 Bonnevile Power Administration - USBR AD 5 Bonnevile Power Administration - Raft Bonnevile Power Administrtion Raft River Electric Co-p FNO 6 Bonnevile Power Administrtion - Raft AD 7 Bonnevile Power Administration - PF Bonneville Power Administration Pnority Firm Customers FNO 8 Bonnevile Power Administrtion - PF AD 9 Milner Irrigation District United States Bureau of Rec Milner Irrigation District OLF 10 City of Seatte Seatte City Light Bonnevile Power Administration OS 11 Cargill Seattle City Light Bonnevile Power Administration OS 12 PacifiCorp PacifiCorp West PacifiCorp West FNO 13 PacifiCorp AD 14 United States Bureau of Indian Affairs Bonnevile Power Administrtion US Bureau of Indian Affairs OS 15 Pacificorp Power Marketing PacifiCorp West PacifiCorp West OS 16 Black Hils Power PacifiCo West Bonnevile Power Administration NF 17 Black Hils Power PacifiCorp West Sierr Pacific Power NF 18 Bonnevile Power Admin.Bonnevile Power Administrtion Bonnevile Power Administration NF 19 Bonnevile Power Admin.Bonnevile Power Administrtion Avista NF 20 Bonneville Power Admin.Bonnevile Power Administration Sierr Pacific Power NF 21 Bonnevile Power Admin.Avista Bonnevile Power Administration NF 22 Bonnevile Power Admin.AD 23 Cargil Power Markets (INCL REDIR)PacifiCorp East PacifiCorp West NF 24 Cargil Power Markets (INCL REDIR)PacifiCorp East Bonnevile Power Administrtion NF 25 Cargil Power Markets (INCL REDIR)PacifiCorp East Sierr Pacific Power NF 26 Cargil Power Markets (INCL REDIR)PacifiCorp East Sierr Pacific Power SFP 27 Cargil Power Markets (INCL REDIR)PacifiCorp East PacifiCorp West NF 28 Cargil Power Markets (INCL REDIR)PacifiCorp East PacifiCorp West NF 29 Cargil Power Markets (INCL REDIR)PacifiCor East NortWestem/PacifiCorp East NF 30 Cargil Power Markets (INCL REDIR)PacifiCorp East Bonnevile Power Administration NF 31 Cargil Power Markets (INCL REDIR)PacifiCorp East Bonnevile Power Administration SFP 32 Cargil Power Markets (INCL REDIR)PacifiCorp East Avista NF 33 Cargill Power Markets (INCL REDIR)PacifiCorp East Sierra Pacific Power NF 34 TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328 I This ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009ccoun 5 ontinue (Including transactions reffered to as 'weeling') IS. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contractdesignations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the I designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column(g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 17. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and ü) the total megawatthours received and delivered. I Name of RespondentIdaho Power Company Year/Period of Report End of 2008/Q4 I I FERC Rate Point of Receipt Point of Delivery Schedule of (Subsatation or Other (Substation or Other 1 Tariff Number Designation)Designation) (e)(f)(g) 5 I: 5 I: 5 110 Minidoka, Idaho Various in Idaho 10 I: LaGrande, Oregon Various in Idaho 15 JBSN ENPR JBSN LGBP 5 JBSN M345 I:LGBP LGBP LGBP LOLO 5 LGBP M345 I:LOLO LGBP 5 BOBR JBSN I:BOBR LGBP BOBR M345 5 BOBR M345 I:BORA ENPR BORA ENPR 5 BORA JEFF I:BORA LGBP BORA LGBP 5 BORA LOLO 15 BORA M345 I FERC FORM NO.1 (ED. 12.90)329Page Billng TRASFER OF ENERGY LineDemandMegaaUoursMegaaU Hours No. (MW)Received Delivered (h)(i)ü) 390,858 1 2 203,696 3 4 253,612 5 6 826,802 7 8 9,246 9 30,631 10 279,635 11 2,130 12 13 16,541 14 2,522 15 1,885 16 300 17 1,053 18 4,667 19 1,120 20 5,386 21 22 30 23 20,336 24 48,898 25 20,527 26 7,066 27 11,784 28 25 29 16,393 30 1,280 31 24 32 901 33 34 0 5,036,540 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) nA Resubmission 04/15/2009 I:Ll:v fRICJI Y i-UK u.' i-i: (~l~ccount 400.1) (IncludinQ transactions referred to as 'wheelin ') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authoriies, qualifying facilities, non-traditional utiit suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authorit)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Cargil Power Markets (INCL REDIR)PacifiCorp East Sierra Pacific Power SFP 2 Cargil Power Markets (INCL REDIR)PacifiCorp East Bonneville Power Administration NF 3 Cargil Power Markets (lNCL REDIR)PacifCorp East NorthWesternlPacifCorp East SFP 4 Cargil Power Markets (INCL REDIR)PacifiCorp West PacifCorp East NF 5 Cargil Power Markets (INCL REDIR)PacifiCorp West PaciCorp East SFP 6 Cargil Power Markets (INCL REDIR)PacifiCorp West PacifCorp East NF 7 Cargil Power Markets (INCL REDIR)PacifCorp West Sierr Pacific Power NF 8 Cargil Power Markets (INCL REDIR)NortWesternlPacifCorp East PacifCorp East NF 9 Cargil Power Markets (INCL REDIR)NorthWesternlPacifCorp East PacifCorp East NF 10 Cargil Power Markets (INCL REDIR)PacifCorp West PacifCorp East NF 11 Cargil Power Markets (INCL REDIR)PacifCorp West PacifiCorp West NF 12 Cargil Power Markets (INCL REDIR)PacifCorp West .Idaho Power Company NF 13 Cargil Power Markets (INCL REDIR)PacifCorp West Bonnevile Power Administration NF 14 Cargill Power Markets (INCL REDIR)PacifiCorp West Sierra Pacific Power NF 15 Cargil Power Markets (INCL REDIR)NorthWesternlPacifiCorp East Sierra Pacifc Power NF 16 Cargil Power Markets (INCL REDIR)Bonnevile Power Administration PaciiCorp East NF 17 Cargil Power Markets (INCL REDIR)Bonnevile Power Administration PacifiCorp East NF 18 Cargil Power Markets (INCL REDIR)Bonneville Powr Administration PacifCorp West NF 19 Cargil Power Markets (INCL REDIR)Bonnevile Powr Administration Sierra Pacific Power NF 20 Cargill Power Markets (INCL REDIR)Avista PacifCorp East NF 21 Cargil Power Markets (INCL REDIR)Avista PacifiCorp East SFP 22 Cargil Power Markets (INCL REDIR)Avista PacifiCorp West NF 23 Cargil Power Markets (INCL REDIR)Avista Sierra Pacific Power NF 24 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East NF 25 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East SFP 26 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East NF 27 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East SFP 28 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East SFP 29 Cargil Power Markets (INCL REDIR)Sierra Pacifc Power Idaho Power Company SFP 30 Cargil Power Markets (INCL REDIR)Sierra Pacific Power Bonnevile Power Administration NF 31 Cargil Power Markets (INCL REDIR)Sierra Pacifc Power Bonneville Power Administration SFP 32 Cargil Power Markets (INCL REDIR)Sierra Pacific Power Bonnevile Power Administration NF 33 Cargil Power Markets (INCL REDIR)Sierra Pacific Power Avista NF TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328.1 I I Name of Respondent This ø0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)o A Resubmission 04/15/2009 QF i- Y FQK v i t1i:K~ ,(fJ ccount 45ö)((;Ontlnuec I (Including transactions reffered to as 'wteeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. I 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (t), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. I 7. Report in column (h) the number of megawatts of biling demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and 0) the total megawatthours received and delivered. 1 I FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY Line Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No. 1 Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)ü) 5 BORA M345 192 19 1 5 BORA PF 220 22(2 I:BRDY HTSP 170 17(3 ENPR BOBR 139,253 139,25 4 5 ENPR BOBR 951 951 5 5 ENPR BORA 61,103 61,10 6 5 ENPR M345 5C 5C 7 5 HTSP BOBR 4,398 4,39E 8 I:HTSP BRDY 106 10E 9 JBSN BRDY 131 131 10 5 JBSN ENPR 7 11 I:JBSN IPCO 84 84 12 JBSN LGBP 8,270 8,270 13 5 JBSN M345 6,281 6,281 14 I:JEFF M345 36 3E 15 LGBP BOBR 1,837 1,83 16 5 LGBP BORA 88 8E 17 I:LGBP JBSN 1,324 1,324 18 LGBP M345 10,299 10,29~19 5 LOLO BOBR 8,290 8,29(20 5 LOLO BOBR 4,511 4,511 21 5 LOLO JBSN 195 19~22 5 LOLO M345 801 801 23 5 LYPK BOBR 24,583 24,58~24 5 LYPK BOBR 14,789 14,78~25 5 LYPK BORA 73,143 73,14~26 I:LYPK BORA 1,232 1,23~27 LYPK BRDY 170 17(28 5 LYPK IPCO 566 566 29 I:LYPK LGBP 2,540 2,54C 30 LYPK LGBP 696 69E 31 5 LYPK LGBP 15,242 15,24..32 15 LYPK LOLO 150 15(33 34 0 5,036,540 5,036,540 I FERC FORM NO.1 (ED. 12-90)Page 329.1 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) ñ A Resubmission 04/1512009 -.ri T , ~~~ccnt 45tì.1) (Including trnsctons referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultmate customers for the quarter. 2. Use a separate line of data for each distinct type oftransmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission 'service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or trncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classifcation code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reportng periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Reæived From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Cargil Power Markets (INCL REDIR)Sierr Pacific Power Sierr Pacific Power NF 2 Cargil Power Markets (INCL REDIR)Sierr Pacific Powr Sierr Pacific Power SFP 3 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East NF 4 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East NF 5 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp East NF 6 Cargil Power Markets (INCL REDIR)Sierra Pacific Power PacifiCorp West NF 7 Cargil Power Markets (INCL REDIR)Sierra Pacific Powr Bonnevile Power Administration NF 8 Cargil Power Markets (INCL REDIR)Sierra Pacific Power Bonnevile Power Administration NF 9 Cargil Power Markets (INCL REDIR)PacifiCorp East PacifiCorp East NF 10 Cargil Power Markets AD 11 Constellation Energy PacifiCorp East Sierr Pacific Power NF 12 Constellation Energy PacifiCorp East Sierr Pacific Power SFP 13 Constellation Energy NortWestemlPacifiCo East PacifiCorp East NF 14 Constellation Energy Avista Sierra Pacific Power NF 15 Constellation Energy Avista Sierr Pacific Power SFP 16 Constellation Energy Sierra Pacific Power PacifiCorp East NF 17 Constellation Energy PacifiCorp East PacifiCorp East NF 18 Constellation Energy Idaho Power Company PacifiCorp East NF 19 Constellation Energy Idaho Power Company Sierra Pacific Power NF 20 Coral Power PacifiCorp East Sierra Pacific Power NF 21 Coral Power PacifiCorp East PacifiCorp West NF 22 Coral Power PacifiCorp East Bonnevile Power Administration NF 23 Coral Power PacifiCorp East Avista NF 24 Coral Power PacifiCorp East Sierr Pacific Power NF 25 Coral Power PacifiCorp East Sierr Pacific Power NF 26 Coral Power PacifiCorp West Sierra Pacific Power NF 27 Coral Power NorthWestern/PacifiCorp East PacifiCorp East NF 28 Coral Power PacifiCorp West Bonnevile Power Administration NF 29 Coral Power PacifCorp West Sierr Pacific Power NF 30 Coral Power Idaho Power Company Sierr Pacific Power NF 31 Coral Power NortWestemlPacifiCor East Bonneville Power Administration NF 32 Coral Power NortWestem/PacifiCorp East Sierra Pacific Power NF 33 Coral Power Bonnevile Power Administrtion PacifiCorp East NF 34 TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328.2 I I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) Õ A Resubmission 04/15/2009 i i l.!" 1=1 Y , .v ccunt 456)(Continued) I (Including transactions reffered to as 'wheeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. I 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specifed in the contract. I 7. Report in column (h) the number of megawatts of biling demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and ü) the total megawatthours received and delivered. I FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours Megawatt Hours No. Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) 5 LYPK M345 67,363 67,36~1 5 LYPK M345 75,098 75,09f 2 5 M345 BOBR 22 2~3 5 M345 BORA 42 4~4 5 M345 BRDY 65 6"5 5 M345 ENPR 305 30~6 5 M345 LGBP 619 6H 7 5 M345 PF 6 €8 I:MLCK BOBR 1,024 1,02~9 10 5 BOBR M345 14,131 14,131 11 I:BOBR M345 1,180 1,18C 12 HTSP BOBR 1,003 1,00.13 5 LOLO M345 42,063 42,06.14 I:LOLO M345 13,667 13,66 15 LYPK BOBR 80 8(16 5 MLCK BOBR 400 40(17 5 OBBLPR BOBR 400 40(18 5 OBBLPR M345 864 86'19 5 BOBR M345 28,685 28,68!20 5 BORA ENPR 50 5(21 5 BORA LGBP 87 8 22 5 BORA LOLO 40 41 23 I:BORA M345 4,797 4,791 24 BRDY M345 940 94(25 5 ENPR M345 90 9(26 I:HTSP BRDY 295 29~27 JBSN LGBP 802 80~28 5 JBSN M345 232 23 29 I:JBWT M345 26,488 26,481 30 JEFF LGBP 1,338 1,33f 31 5 JEFF M345 478 47f 32 15 LGBP BOBR 880 88(33 34 0 5,036,540 5,036,54 I FERC FORM NO.1 (ED. 12-90)Page 329.2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) ri A Resubmission 04/15/2009 OFi:r fUK '-." 'yJ,.'~~ccunt 45ö.l) (Including trnsactons referred to as 'weeling') 1. Report all transmission of electrcity, Le., wheeling, provided for other electrc utilties, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Coral Power Bonnevile Power Administrtion Sierr Pacific Power NF 2 Coral Power Avista PacifiCor East NF 3 Coral Power Avista Sierr Pacific Power NF 4 Coral Power Sierr Pacific Power Bonnevile Power Administration NF 5 Coral Power Sierr Pacific Power Bonneville Power Administration NF 6 Coral Power PacifiCorp East PacifiCorp East NF 7 Coral Power PacifiCorp East PacifiCorp East NF 8 Coral Power AD 9 Highland Energy PacifiCorp East Bonnevile Power Administration NF 10 Highland Energy PacifiCorp East Bonneville Power Administration NF 11 Integrys Energy PacifiCorp West Bonnevile Power Administration NF 12 Integrys Energy Bonneville Power Administrtion Sierr Pacific Power NF 13 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East Bonneville Power Administrtion NF 14 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East Sierra Pacific Power NF 15 Morgan Stanley capital Grp (INCL REDIR)PaciCorp East PacifiCorp West NF 16 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East Bonnevile Power Administration NF 17 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East Bonnevile Power Administration NF 18 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East PacifiCorp West NF 19 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East NortWestern/PacifiCorp East NF 20 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East Bonnevile Power Administration NF 21 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp West PacifiCorp East NF 22 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp West PacifiCorp East NF 23 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp West Sierr Pacific Power NF 24 Morgan Stanley Capital Grp (INCL REDIR)NorthWestemJPacifiCorp East PacifiCorp East NF 25 Morgan Stanley Capital Grp (INCL REDIR)NortWestemlacifiCorp East PacifiCorp East NF 26 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp West Sierr Pacific Power NF 27 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp West PacifiCorp West NF 28 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp West Bonnevile Power Administration NF 29 Morgan Stanley Capital Grp (INCL REDIR)Bonnevile Power Administration PacifiCo East NF 30 Morgan Stanley Capital Grp (INCL REDIR)Bonnevile Power Administration PacifiCorp East NF 31 Morgan Stanley Capital Grp (INCL REDIR)Bonnevile Power Administrtion PacifiCorp East NF 32 Morgan Stanley Capital Grp (INCL REDIR)Bonnevile Power Administration PacifiCorp West NF 33 Morgan Stanley Capital Grp (INCL REDIR)Bonnevile Power Administration Sierra Pacific Power NF 34 TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328.3 I I I Name of Respondent This 780rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 i aF ELECI KI.~II Y , '.~ yi ccount 456)(Continued)(Including transactions reffered to as 'wheeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract.Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and 0) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours Megawatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)ü) 5 LGBP M345 10,202 10,20::1 5 LOLO BOBR 65 6"2 5 LOLO M345 642 64~3 5 LYPK LGBP 733 73 4 5 M345 LGBP 4,613 4,61 5 5 MLCK BOBR 67 6 6 5 MLCK BRDY 7,592 7,59~7 5 8 5 BOBR LGBP 20 2 9 5 BORA LGBP 87 81 10 5 JBSN LGBP 125 12 11 5 LGBP M345 25 2~12 5 BOBR LGBP 2,813 2,81~13 5 BOBR M345 -6,184 6,18-14 5 BORA ENPR 1,169 1,16£15 5 BORA LGBP 123 12~16 5 BORA LGBP 210 21C 17 5 BRDY ENPR 783 78 18 5 BRDY HTSP 49 4~19 5 BRDY LGBP 3,677 3,67 20 5 ENPR BOBR 898 89~21 5 ENPR BRDY 1,079 1,07 22 5 ENPR M345 300 300 23 5 HTSP BOBR 210 21C 24 5 HTSP BRDY 375 37"25 5 JBSN M345 570 57C 26 5 JBSN ENPR 90 9C 27 5 JBSN LGBP 8,878 8,8n 28. 5 LGBP BOBR 2,382 2,38 29 5 LGBP BORA 1,002 1,00 30 5 LGBP BRDY 2,988 2,98~31 5 LGBP JBSN 415 41!:32 5 LGBP M345 428 42 33 34 0 5,036,540 5.036,54C I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 329.3 Name of Respondent ThiswrtlS:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)o A Resubmission 04/1512009 i I.OF ELE,CTKIl¿1 i Y J.~ccunt 4:Jb.l) (Including trnsactions referred to as 'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other electrc utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utiity suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authonty. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the onginal contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Pointto PointTransmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reportng periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Morgan Stanley Capital Grp (INCL REDIR)Avista PacifiCorp East NF 2 Morgan Stanley Capital Grp (INCL REDIR)Avista PacifiCorp West NF 3 Morgan Stanley Capital Grp (INCL REDIR)Avista Sierr Pacific Power NF 4 Morgan Stanley Capital Grp (INCL REDIR)Sierr Pacific Power Bonnevile Power Administration NF 5 Morgan Stanley Capital Grp (INCL REDIR)PacifiCorp East PacifiCorp East NF 6 Morgan Stanley Capital Grp AD 7 Northwestern Energy PacifiCorp East PacifiCorp East SFP 8 Pacificorp Power Marketing PacifiCorp East PacifiCorp East NF 9 Pacificorp Power Marketing PacifiCorp East PacifiCorp West NF 10 Pacificorp Power Marketing PacifiCorp East Sierra Pacific Power NF 11 Pacificorp Power Marketing PacifiCor East PacifiCorp West NF 12 Pacificorp Power Marketing PacifiCorp East PacifiCorp West NF 13 Pacificorp Power Marketing PacifiCorp East PacifiCorp East NF 14 Pacificorp Power Marketing PacifiCorp East PacifiCorp West NF 15 Pacificorp Power Marketing PacifiCorp West PacifiCorp East NF 16 Pacificorp Power Marketing PacifiCorp West PacifiCorp East SFP 17 Pacificorp Power Marketing PacifCorp West PacifiCorp East NF 18 Pacificorp Power Marketing PacifiCorp West PacifiCorp East NF 19 Pacificorp Power Marketing Idaho Power Company PacifiCorp West NF 20 Pacificorp Power Marketing PacifiCorp West PacifiCorp East NF 21 Pacificorp Power Marketing PacifiCorp West PacifiCorp East SFP 22 Pacificorp Power Marketing PacifiCorp West Siena Pacific Power NF 23 Pacificorp Power Marketing Idaho Power Company PacifiCorp East NF 24 Pacificorp Power Marketing Idaho Power Company PacifiCorp East SFP 25 Pacificorp Power Marketing Idaho Power Company PacifiCorp East NF 26 Pacificorp Power Marketing Idaho Power Company PacifiCorp East LFP 27 Pacificorp Power Marketing Idaho Power Company PacifiCorp East NF 28 Pacificorp Power Marketing Avista PacifiCorp West NF 29 Pacificorp Power Marketing AD 30 Portland General Electric PacifiCorp East Bonnevile Power Administration NF 31 Portland General Electric PacifiCorp East Bonnevile Power Administrtion NF 32 Portand General Electric NorthWestern/PacifiCorp East Bonnevile Power Administration NF 33 Portland General Electric NorthWesternlPacifiCorp East Bonnevile Power Administration NF 34 TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328.4 I I Name of Respondent This ø0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)D A Resubmission 04/15/2009 I OF 1=1 '-;.V ccount 456)(Continued) I (Including transactions reffered to as 'wlìeeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. I 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. I 7. Report in column (h) the number of megawatts of biling demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatt. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and G) the total megawatthours received and delivered. 1 1 FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours Megawatt Hours No. 1 Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)ü) 5 LOLO BOBR 118 11f 1 5 LOLO JBSN 42 4 2 5 LOLO M345 274 27'3 5 M345 LGBP 757 751 4 5 MLCK BRDY 5,560 5,56 5 5 6 5 BRDY LOLO 126 12(7 5 BOBR BOBR 170 17(8 I:BOBR ENPR 41,744 41,74 9 BOBR M345 1,200 1,20 10 5 BORA ENPR 62,592 62,59~11 I:BORA ENPR 11,091 11,091 12 BRDY BRDY 142 14'"13 5 BRDY ENPR 6,770 6,77(14 I:ENPR BOBR 29,610 29,61(15 ENPR BOBR 875 87~16 5 ENPR BORA 950 95(17 I:ENPR BRDY 2,065 2,06!18 HCPR ENPR 59 5!19 5 JBSN BOBR 52,500 52,50(20 5 JBSN BOBR 10,733 10,73.21 5 JBSN M345 4,885 4,88 22 5 JBWT BOBR 76,576 76,57 23 5 JBWT BOBR 12,058 12,05 24 5 JBWT BORA 115,937 115,93.25 5 JBWT BORA 31,992 31,99~26 I:JBWT BRDY 266,273 266,27'27 LOLO ENPR 961 961 28 5 29 I:BOBR LGBP 355 35"30 BORA LGBP 539 53 31 5 HTSP LGBP 120 12 32 15 JEFF LGBP 9,407 9,40 33 34 0 5,036,540 5,036,54~ I FERC FORM NO.1 (ED. 12-90)Page 329.4 Name of Respondent ThiswrtlS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) t: A Resubmission 04/15/2009 i I.Ut- t:Ltl; I t\1~11 T r:ut\ \".".'~ ,..,.!.'~~ccunt 4bö.l) (Including trnsactions referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the enties listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reportng periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Portand General Electric Bonnevile Power Administrtion Idaho Power Company NF 2 Portand General Electric Sierra Pacific Power Bonnevile Power Administration NF 3 Portland General Electric PacifiCorp East PacifiCorp East NF 4 Portland General Electric AD 5 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East PacifiCorp West NF 6 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East NortWestem/PacifiCorp East NF 7 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East PacifiCorp West SFP 8 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Bonneville Power Administration NF 9 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Bonnevile Power Administration SFP 10 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Sierr Pacific Power SFP 11 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East PacifCorp East NF 12 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East PacifiCorp West NF 13 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Bonneville Power Administration NF 14 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Bonnevile Power Administration SFP 15 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Avista NF 16 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Sierr Pacific Power NF 17 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East PacifiCorp West NF 18 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Bonnevile Power Administration NF 19 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Bonnevile Power Administration SFP 20 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East Avista NF 21 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West PacifiCorp East NF 22 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West PacifiCorp East SFP 23 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West PacifiCorp East NF 24 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West PacifiCorp East SFP 25 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West PacifiCorp East NF 26 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West PacifiCorp West NF 27 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West Sierr Pacific Power NF 28 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West Sierr Pacific Power SFP 29 Powerex Corp. (INCLUDES REDIRECTS)NortWestemlPacifiCorp East PacifiCorp East NF 30 Powerex Corp. (INCLUDES REDIRECTS)NortWestemlPacifiCorp East PacifiCorp East SFP 31 Powerex Corp. (INCLUDES REDIRECTS)NortWestemlPacifiCorp East Sierr Pacific Power NF 32 Powerex Corp. (INCLUDES REDIRECTS)NorthWestem/PacifiCorp East Sierra Pacific Power SFP 33 Powerex Corp. (INCLUDES REDIRECTS)NorthWestern/PacifiCorp East PacifiCorp East NF 34 TOTAL I I 1 I 1 I I I 1 1 I I I I I 1 I I FERC FORM NO.1 (ED. 12-90)Page 328.5 I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 '- . 1=1 F!-R \. i , ,.., '.OJ ,\r ccunt 456)(ContlnueâY I (Including transactions reffered to as 'weeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identifed in column (d), is provided. I 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and ü) the total megawattours received and delivered. I I FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegawatfRours MegaWatt Hours No. I Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)ü) 5 LGBP IPCO 34 3~1 5 M345 LGBP 64 64 2 I:MLCK BRDY 8,847 8,841 3 .~4 5 BOBR ENPR 121 121 5 I:BOBR HTSP 464 46'6 BOBR JBSN 301 301 7 5 BOBR LGBP 43,342 43,34~8 I:BOBR LGBP 99 9!:9 BOBR M345 41,053 41,05~10 5 BORA BRDY 1,933 1,93~11 I:BORA ENPR 1,768 1,76f 12 BORA LGBP 66,149 66,14£13 5 BORA LGBP 1,200 1,20C 14 I:BORA LOLO 3,172 3,17~15 BORA M345 1,009 1,OO!:16 5 BRDY ENPR 15 11 17 I:BRDY LGBP 4,671 4,671 18 BRDY LGBP 5,266 5,261 19 5 BRDY LOLO 257 25 20 I:ENPR BOBR 90,322 90,32.21 ENPR BOBR 12,991 12,991 22 5 ENPR BORA 19,360 19,36(23 I:ENPR BORA 3,545 3,54'24 ENPR BRDY 16,702 16,70:25 5 ENPR JBSN 176 171 26 I:ENPR M345 2,612 2,61 27 ENPR M345 61,042 61,O4~28 5 HTSP BOBR 27,937 27,931 29 I:HTSP BOBR 482 48.30 HTSP M345 2,620 2,62(31 5 HTSP M345 30,444 30,44.32 15 HTSP BRDY 3,589 3,58~33 34 C 5,036,540 5,036,54~ 1 FERC FORM NO.1 (ED. 12-90)Page 329.5 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/1512009 i i:UK U.I .... "."'.Y; ccunt 4::ö.l )(Including trnsactions referred to as 'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other electric utiities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of trnsmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or trncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4.ln column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energ Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authonty)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West PacifiCorp East NF 2 Powerex Corp. (INCLUDES REDIRECTS)PacifiCor West PacifiCorp West NF 3 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West NorthWestem/PacifiCorp East NF 4 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West Bonnevile Power Administration NF 5 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West Avista NF 6 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp West Sierr Pacific Power NF 7 Powerex Corp. (INCLUDES REDIRECTS)PacifiCo West PacifiCorp West NF 8 Powerex Corp. (INCLUDES REDIRECTS)Idaho Powr Company PacifiCorp West NF 9 Powerex Corp. (INCLUDES REDIRECTS)Idaho Power Company Bonnevile Power Administrtion NF 10 Powerex Corp. (INCLUDES REDIRECTS)Idaho Power Company Avista NF 11 Powerex Corp. (INCLUDES REDIRECTS)Idaho Power Company Sierra Pacific Power NF 12 Powerex Corp. (INCLUDES REDIRECTS)NorthWestern/PacifiCorp East PacifiCorp East NF 13 Powerex Corp. (INCLUDES REDIRECTS)NorthWesternlPacifiCorp East PacifiCorp East NF 14 Powerex Corp. (INCLUDES REDIRECTS)NorthWestern/PacifiCorp East PacifiCorp West NF 15 Powerex Corp. (INCLUDES REDIRECTS)NorthWestern/PacifiCorp East PacifiCorp West NF 16 Powerex Corp. (INCLUDES REDIRECTS)NortWestern/PacifiCorp East Bonnevile Power Administration NF 17 Powerex Corp. (INCLUDES REDIRECTS)NortWestemlPacifiCo East Avista NF 18 Powerex Corp. (INCLUDES REDIRECTS)NortWestemlPacifiCo East Sierr Pacific Power NF 19 Powerex Corp. (INCLUDES REDIRECTS)Bonnevile Powr Administrtion PacifiCorp East NF 20 Powerex Corp. (INCLUDES REDIRECTS)Bonneville Power Administrtion PacifiCorp East SFP 21 Powerex Corp. (INCLUDES REDIRECTS)Bonneville Power Administration PacifiCorp East NF 22 Powerex Corp. (INCLUDES REDIRECTS)Bonneville Power Administration PacifiCorp East NF 23 Powerex Corp. (INCLUDES REDIRECTS)Bonneville Power Administration PacifiCorp West NF 24 Powerex Corp. (INCLUDES REDIRECTS)Bonnevile Power Administration Sierra Pacific Power NF 25 Powerex Corp. (INCLUDES REDIRECTS)Bonneville Power Administration Sierra Pacific Power SFP 26 Powerex Corp. (INCLUDES REDIRECTS)Avista PacifiCorp East NF 27 Powerex Corp. (INCLUDES REDIRECTS)Avista PacifiCorp East SFP 28 Powerex Corp. (INCLUDES REDIRECTS)Avista PacifiCorp East NF 29 Powerex Corp. (INCLUDES REDIRECTS)Avista PacifiCorp West NF 30 Powerex Corp. (INCLUDES REDIRECTS)Avista PacifiCorp West NF 31 Powerex Corp. (INCLUDES REDIRECTS)Avista Bonneville Power Administration NF 32 Powerex Corp. (INCLUDES REDIRECTS)Avista Sierr Pacific Power NF 33 Powerex Corp. (INCLUDES REDIRECTS)Avista Sierra Pacific Power SFP 34 TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328.6 I I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 t:Lt:l'1 KIYII Y FQR L!! Nt:K.~(Jl ccount 456)(Continued) I (Including transactions reffered to as 'wheeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. I 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. I 7. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and G) the total megawatthours received and delivered. I I FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) JBSN BRDY 759 75~1 5 JBSN ENPR 2,202 2,20"2 I:JBSN JEFF 12 1 3 JBSN LGBP 56,155 56,15e 4 5 JBSN LOLO 218 21E 5 I ~JBSN M345 3,673 3,67.6 5 JBSN M500 450 45C 7 I: JBWT ENPR 363 36 8 JBWT LGBP 9,769 9,76~9 JBWT LOLO 82 8 10 5 JBWT M345 130 13C 11 I 5 JEFF BOBR 2,542 2,54"12 ~JEFF BORA 226 22E 13 5 JEFF ENPR 29 2~14 I l5 JEFF JBSN 607 601 15 5 JEFF LGBP 1,620 1,62C 16 5 JEFF LOLO 195 19~17 I 15 JEFF M345 2,350 2,35C 18 5 LGBP BOBR 10,225 10,22'19 5 LGBP BOBR 240 240 20 I 15 LGBP BORA 21,515 21,51c 21 is LGBP BRDY 46 4E 22 I: LGBP JBSN 3,837 3,831 23 LGBP M345 20,566 20,56E 24 LGBP M345 8,196 8,19E 25 5 LOLO BOBR 992 99 26 I:LOLO BOBR 5,559 5,55~27 LOLO BORA 2,015 2,01~28 5 LOLO ENPR 30 30 29 I:LOLO JBSN 172 172 30 LOLO LGBP 113 11~31 5 LOLO M345 27,590 27,59C 32 15 LOLO M345 5,354 5,354 33 34 I 0 5,036,540 5,036,54C FERC FORM NO.1 (ED. 12-90)Page 329.6 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da. Yr)End of 2008/Q4 (2) DA Resubmission 04/151009 '.ui- T '. .i~ccunt 400.1) (Including transactons referred to as 'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utilit suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contrctual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "Long-Term Firm Point to Point Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Powerex Corp. (INCLUDES REDIRECTS)Sierra Pacific Powr PacifiCorp East NF 2 Powerex Corp. (INCLUDES REDIRECTS)Sierra Pacific Power Bonnevile Power Administration NF 3 Powerex Corp. (INCLUDES REDIRECTS)Sierr Pacific Power Sierr Pacific Power NF 4 Powerex Corp. (INCLUDES REDIRECTS)Sierra Pacific Power PacifiCorp East NF 5 Powerex Corp. (INCLUDES REDIRECTS)Sierra Pacific Power PacifiCorp West NF 6 Powerex Corp. (INCLUDES REDIRECTS)Sierr Pacific Power Bonneville Power Administration NF 7 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East PacifiCorp East NF 8 Powerex Corp. (INCLUDES REDIRECTS)PacifiCorp East PacifiCorp East NF 9 Powerex Corp.AD 10 PPL EnergyPlus, LLC (EPLU)PacifiCorp East Bonnevile Power Administration NF 11 PPL EnergyPlus, LLC (EPLU)PacifiCorp East Bonnevile Power Administration NF 12 PPL EnergyPlus, LLC (EPLU)NorthWestem/PacifiCorp East PacifiCorp East NF 13 PPL EnergyPlus, LLC (EPLU)NorthWestern/PacifiCorp East PacifiCorp East NF 14 PPL EnergyPlus, LLC (EPLU)PacifiCorp West Bonnevile Power Administration NF 15 PPL EnergyPlus, LLC (EPLU)NorthWestern/PacifiCorp East PacifiCorp East NF 16 PPL EnergyPlus, LLC (EPLU)NorthWestem/PacifiCorp East Bonneville Power Administration NF 17 PPL EnergyPlus, LLC (EPLU)NorthWesternPacifiCorp East Avista NF 18 PPL EnergyPlus, LLC (EPLU)PacifiCorp East PacifiCorp East NF 19 PPL EnergyPlus, LLC (EPLU)PacifiCorp East PacifiCorp East NF 20 PPL EnergyPlus, LLC (EPLU)AD 21 PPM Energy PacifiCorp East Bonnevile Power Administration NF 22 PPM Energy PacifCorp East Bonneville Power Administration NF 23 PPM Energy PacifiCo West Bonneville Power Administration NF 24 PPM Energy Bonnevile Power Administrtion PacifiCorp East NF 25 PPM Energy Sierra Pacific Power Bonnevile Power Administrtion NF 26 PPM Energy AD 27 Puget Sound Energy NortWestem/PacifiCorp East PacifiCorp East NF 28 Puget Sound Energy NortWesternPacifiCorp East PacifiCorp East NF 29 Puget Sound Energy PacifiCorp East PacifiCorp East NF 30 Puget Sound Energy AD 31 Rainbow Energy Marketing Company PacifiCorp East Sierr Pacific Power NF 32 Rainbow Energy Marketing Company PacifiCorp East Sierr Pacific Power SFP 33 Rainbow Energy Marketing Company PacifiCorp West Sierra Pacific Power SFP 34 TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)IPage 328.7 I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)D A Resubmission 04/15/2009 i l:Lt:lJ I KI.!-II Y F9R L!! Ht:K.~ 1". ccount 456)((;OntlnUed) (Including transactions reffered to as 'wneeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. I 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. I 7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and (j) the total megawatthours received and delivered. I I FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)u) 5 LYPK BOBR 128 121 1 5 LYPK LGBP 20 2(2 I:LYPK M345 48 4 3 M345 BOBR 1,152 1,15~4 5 M345 ENPR 14 1~5 I:M345 LGBP 11,743 11,74~6 MLCK BOBR 11,027 11,021 7 5 MLCK BRDY 6,058 6,051 8 I:,9 BOBR LGBP 983 98 10 5 BRDY LGBP 108 101 11 I:HTSP BOBR 326 32t 12 HTSP BRDY 2 :.13 5 JBSN LGBP 133 13 14 5 JEFF BOBR 115 11 15 5 JEFF LGBP 10,707 10,70¡16 5 JEFF LOLO 750 751 17 I:MLCK BOBR 8,029 8,02~18 MLCK BRDY 14,503 14,50~19 5 20 I:BOBR LGBP 2,542 2,54'21 BORA LGBP 667 667 22 5 ENPR LGBP 80 8e 23 I:LGBP BOBR 1,135 1,13~24 M345 LGBP 100 10 25 5 26 I:HTSP BOBR 1,032 1,03.27 HTSP BRDY 435 43 28 5 MLCK BRDY 12,854 12,85¿29 I:30 BOBR M345 2,622 2,62'31 5 BOBR M345 32,797 32,797 32 15 ENPR M345 1,377 1,377 33 34 0 5,036,540 5,036,54( I FERC FORM NO.1 (ED. 12-90)Page 329.7 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) nA Resubmission 04/15/2009 ioi..:'- 11'(1;_11 T _ lI~ccunt 456.1) (IncludinQ transactions referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Rainbow Energy Marketing Company NorthWesternlacifiorp East PacifCorp East NF 2 Rainbow Energy Marketing Company NorthWesternlaciCorp East PacifiCorp East SFP 3 Rainbow Energy Marketing Company NorthWestern/PacifCorp East PacifiCorp East NF 4 Rainbow Energy Marketing Company PacifCorp West NorthWesternlPacifiCorp East NF 5 Rainbow Energy Marketing Company PacifCorp West Bonnevile Power Administration NF 6 Rainbow Energy Marketing Company PacifCorp West Sierra Pacific Power NF 7 Rainbow Energy Marketing Company NorthWesternlacifCorp East Bonnevile Power Administration NF 8 Rainbow Energy Marketing Company NorthWesternlPacifCorp East Avista NF 9 Rainbow Energy Marketing Company NorthWestern/PacifiCorp East Sierra Pacific Power NF 10 Rainbow Energy Marketing Company NorthWestern/PacifiCorp East Bonnevile Power Administration NF 11 Rainbow Energy Marketing Company Bonnevile Power Administration PacifiCorp West NF 12 Rainbow Energy Marketing Company Bonneville Powr Administration Sierr Pacific Power NF 13 Rainbow Energy Marketing Company Bonnevile Power Administration Sierra Pacific Power SFP 14 Rainbow Energy Marketing Company Avista PacifiCorp West NF 15 Rainbow Energy Marketing Company Avista Sierra Pacific Power NF 16 Rainbow Energy Marketing Company Avista Sierra Pacific Power SFP 17 Rainbow Energy Marketing Company Sierra Pacifc Power Bonneville Power Administration NF 18 Rainbow Energy Marketing Company PacifCorp East PacifiCorp East NF 19 Rainbow Energy Marketing Company PacifiCorp East PacifiCorp East NF 20 Seatte City Light NF 21 Sempra Energy Trading Corp NorthWestern/PacifiCorp East PacifiCorp East SFP 22 Sempra Energy Trading Corp PacifiCorp East PacifiCorp East NF 23 Sempra Energy Trading Corp LFP 24 Sierra Pacific Power (INCL REDIR)PacifiCorp East PacifiCorp West NF 25 Sierra Pacifc Power (INCL REDIR)PacifiCorp East Sierra Pacific Power NF 26 Sierra Pacific Power (INCL REDIR)PacifCorp East Sierra Pacific Power SFP 27 Sierra Pacific Power (INCL REDIR)PacifiCorp East Bonnevile Power Administration NF 28 Sierra Pacific Power (INCL REDIR)PacifiCorp East Sierra Pacific Power NF 29 Sierra Pacific Power (INCL REDIR)PacifiCorp East Sierra Pacifc Power SFP 30 Sierra Pacific Power (INCL REDIR)PacifiCorp West Sierra Pacific Power NF 31 Sierra Pacifc Power (INCL REDIR)NorthWestern/PacifCorp East PacifiCorp East NF 32 Sierra Pacific Power (INCL REDIR)NorthWesternlPacifiCorp East PacifiCorp East NF 33 Sierra Pacific Power (INCL REDIR)PacifiCorp West PacifiCorp East NF TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328.8 I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) n A Resubmission 04/15/2009 L!!" ~. ~ l? I H~K.:: ,(Il ccount 4oti)((.ontlnueo) I (Including transactions reftered to as 'wheeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the I designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. I 7. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and u) the total megawatthours received and delivered. I 1 FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No. I Tariff Number Designation)Designation)(MW)Received Delivered(e)(f)(g)(h)(i)0) 5 HTSP BOBR 10,918 10,91E 1 5 HTSP BOBR 3,687 3,681 2 I:HTSP BRDY 3,592 3,59~3 JBSN JEFF 650 65(4 5 JBSN LGBP 52 5~5 I:JBSN M345 131 131 6 JEFF LGBP 720 72C 7 5 JEFF LOLO 272 27~8 I:JEFF M345 852 8~9 JEFF OTEC 25 2-10 5 LGBP JBSN 571 571 11 I:LGBP M345 5,74£5,74~12 LGBP M345 16,215 16,211 13 5 LOLO JBSN 25 21 14 I:LOLO M345 25,041 25,041 15 LOLO M345 43,397 43,39,16 5 M345 LGBP 1,046 1,041 17 I:MLCK BOBR 240 24C 18 MLCK BRDY 400 40C 19 5 20 I:HTSP BOBR 16,644 16,64~21 MLCK BOBR 25 2"22 5 23 I:BOBR JBSN 25 2~24 BOBR M345 10,048 10,04f 25 5 BOBR M345 49,165 49,161 26 I 5 BORA LGBP 2,200 2,20(27 5 BORA M345 11,779 11,77~28 5 BORA M345 5,200 5,20(29 I 5 ENPR M345 1,567 1,56 30 5 HTSP BOBR 48,434 48,43'31 5 HTSP BRDY 2,110 2,11(32 I 5 JBSN BOBR 600 60(33 34 I (5,036,540 5,036,54 FERC FORM NO. 1 (ED. 12-90)Page 329.8 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 i __._ I KIl¿l I Y F:9R U, ccum 400.1) (Including trnsactons referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilties, cooperatives, other public authorities, qualifying facilities, non-traditional utilty suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affilation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contrctual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Netwrk Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authorty)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Sierra Pacific Power (INCL REDIR)PacifiCorp West PacifiCorp East NF 2 Sierra Pacific Power (INCL REDIR)PacifiCo West Idaho Power Company NF 3 Sierra Pacific Power (INCL REDIR)PacifiCorp West Bonnevile Power Administration NF 4 Sierra Pacific Power (INCL REDIR)PacifiCorp West Sierr Pacific Power NF 5 Sierra Pacific Power (INCL REDIR)NorthWestem/PacifiCorp East PacifiCorp East NF 6 Sierra Pacific Power (INCL REDIR)NorthWestern/PacifiCorp East Sierr Pacific Power NF 7 Sierr Pacific Power (INCL REDIR)Bonnevile Power Administration PacifiCorp East NF 8 Sierra Pacific Power (INCL REDIR)Bonnevile Power Administration Sierr Pacific Power NF 9 Sierra Pacific Power (INCL REDIR)Bonnevile Power Administrtion Sierr Pacific Power SFP 10 Sierra Pacific Power (INCL REDIR)Avista PacifiCorp East NF 11 Sierra Pacific Power (INCL REDIR)Avista Sierr Pacific Power NF 12 Sierra Pacific Power (INCL REDIR)Avista Sierr Pacific Power SFP 13 Sierra Pacific Power (INCL REDIR)Sierr Pacific Power PacifiCorp East NF 14 Sierra Pacific Power (INCL REDIR)Sierr Pacific Power PacifiCorp East NF 15 Sierra Pacific Power (INCL REDIR)Sierra Pacific Power PacifiCorp West NF 16 Sierra Pacific Power (INCL REDIR)Sierra Pacific Power NorthWestern/PacifiCorp East NF 17 Sierra Pacific Power (INCL REDIR)Sierr Pacific Power Bonnevile Power Administration NF 18 Sierra Pacific Power (INCL REDIR)PacifiCorp East PacifiCorp East NF 19 Sierra Pacific Power (INCL REDIR)PacifiCorp East PacifiCorp East NF 20 Sierr Pacific Power (INCL REDIR)Idaho Power Company Idaho Power Company NF 21 Sierra Pacific Power AD 22 TransAlta Energy Marketing PacifiCo East Bonnevile Power Administration NF 23 TransAlta Energy Marketing PacifiCorp East PacifiCorp East NF 24 Utah Associated Municipal Power Systems PacifiCorp East Sierra Pacific Power NF 25 Utah Associated Municipal Power Systems PacifiCorp East Sierra Pacific Power NF 26 27 28 29 30 31 32 33 34 TOTAL I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 328.9 I I Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) 0An Original (Mo, Da, Yr)End of 2008/Q4 (2)D A Resubmission 04/15/2009 i _~_~ I KI,~II Y i-YK ll! ._, '.~ ccount 456)(Continued) I (Including transactions reffered to as 'wH'eeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. I 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billng demand that is specifed in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and u) the total megawatthours received and delivered. I I FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) 5 JBSN BRDY 150 15C 1 5 JBSN IPCO 36 3E 2 5 JBSN LGBP 200 20C 3 5 JBSN M345 47,354 47,350 4 5 JEFF BOBR 146 14E 5 I:JEFF M345 129,276 129,21t 6 LGBP BOBR 920 92C 7 5 LGBP M345 54,167 54,161 8 I:LGBP M345 475 47e 9 LOLO BOBR 992 99.10 5 LOLO M345 58,075 58,07~11 I:LOLO M345 28,832 28,83~12 M345 BOBR 641 641 13 5 M345 BRDY 60 6C 14 I:M345 JBSN 497 ,491 15 M345 JEFF 874 874 16 5 M345 LGBP 14,700 14,10C 17 I:MLCK BOBR 39,546 39,54E 18 MLCK BRDY 1,884 1,88A 19 5 OBBLPR IPCO 128 12f 20 I:21 BORA LGBP 122 12.22 5 MLCK BOBR 100 10C 23 I:BOBR M345 2,650 2,65C 24 BORA M345 3,984 3,984 25 26 I 27 28 29 I 30 31 32 I 33 34 0 5,036,540 5,036,54C I FERC FORM NO.1 (ED. 12-90)Page 329.9 Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 i U.f ELEl;l 1"1.1,11 Y FQR u i ,..":- lr CCU'!t 456) (i;ontinued) (Including trnsactons reffered to as 'wfieeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 1,419,857 -275,411 1,144,446 1 -17,193 -17,193 2 1,117,728 -134,236 1,043,492 3 -8,537 -8,537 4 627,795 13,886 641,681 5 -9,022 -9,022 6 2,569,661 79,793 2,649,454 7 -32,678 -32,678 8 14,978 14,978 9 -57,845 -57,845 10 150,297 150,297 11 6,589 1,407 7,996 12 -87 -87 13 54,602 54,602 14 7,984 7,984 15 17,969 17,969 16 2,860 2,860 17 2,730 2,730 18 12,100 12,100 19 2,904 2,90 20 13,964 13,964 21 -2,016 -2,016 22 87 87 23 58,990 58,990 24 141,825 141,825 25 59,559 59,559 26 20,497 20,497 27 34,182 34,182 28 73 73 29 47,551 47,551 30 3,714 3,714 31 70 70 32 2,613 2,613 33 34 5,788,715 12,534,575 0 18,323,290 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 330 I Name of Respondent This~rtIS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) ¡= A Resubmission 0411512009 . u,!' FQR L! i. ni:t(~ lAccunt 45ö) (l,ontinueo) I (Including trnsactions reffered to as 'wheeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including I out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service I rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. I I REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 557 557 1 638 638 2 493 493 3 403,936 403,936 4 2,759 2,759 5 177,244 177,244 6 145 145 7 12,757 12,757 8 307 307 9 380 380 10 20 20 11 244 244 12 23,989 23,989 13 18,220 18,220 14 104 104 15 5,329 5,329 16 255 255 17 I 3,841 3,841 18 29,875 29,875 19 24,044 24,044 20 13,089 13,089 21 566 566 22 2,323 2,323 23 I 71,298 71,298 24 42,910 42,910 25 212,160 212,160 26 I 3,583 3,583 27 .493 493 28 1,642 1,642 29 I 7,356 7,356 30 2,019 2,019 31 44,225 44,225 32 I 435 435 33 34 5,788,715 12,534,575 0 18,323,290I FERC FORM NO.1 (ED. 12-90)Page 330.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 i ......" I KIl,l I Y FQR u i ,..,',.. lr ccu'!t 456) (i;(mtlnUed) (Including transactions reffered to as 'wheeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and u) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 195,346 195,346 1 217,897 217,897 2 64 64 3 122 122 4 189 189 5 885 885 6 1,796 1,796 7 17 17 8 2,970 2,970 9 -23,567 -23,567 10 42,622 42,622 11 3,559 3,559 12 3,025 3,025 13 126,872 -126,872 14 41,223 41,223 15 241 241 16 1,206 1,206 17 1,206 1,206 18 2,606 2,606 19 90,343 90,343 20 157 157 21 274 274 22 126 126 23 15,108 15,108 24 2,961 2,961 25 283 283 26 929 929 27 2,526 2,526 28 731 731 29 83,423 83,423 30 4,214 4,214 31 1,505 1,505 32 2,772 2,772 33 34 5,788,715 12,534,575 0 18,323,290 I I I I I I I I I I I I I I I I I I IFERC FORM NO.1 (ED. 12-90)Page 330.2 I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 T i-~K ~ i. ,~.,~ x: ccunt 4bö) (L;ontinued) I (Including transactions reffered to as 'wlieelinQ') 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including I out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service I rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. I I REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line I ($)($)($)(k+l+m)No. (k)(I)(m)(n) 32,131 32,131 1 205 205 2 I 2,022 2,022 3 2,309 2,309 4 14,529 14,529 5 211 211 6 23,911 23,911 7 -572 -572 8 114 114 9 496 496 10 486 486 11 97 97 12 9,257 9,257 13 20,349 20,349 14 3,847 3,847 15 405 405 16 691 691 17 2,577 2,577 18 161 161 19 12,100 12,100 20 2,955 2,955 21 3,551 3,551 22 987 987 23 691 691 24 1,234 1,234 25 1,876 1,876 26 296 296 27 29,214 29,214 28 7,838 7,838 29 I 3,297 3,297 30 9,832 9,832 31 1,366 1,366 32 I 1,408 1,408 33 34 5,788,715 12,534,575 0 18,323,290 I FERC FORM NO.1 (ED. 12-90)Page 330.3 Name of Respondent ThiS~IS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 i _.,_~ I KI.yll Y i-YK L! ccunt 456) (Continued) (Including trnsactions reffered to as 'wlieeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and u) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectvely. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 388 388 1 138 138 2 902 902 3 2,491 2,491 4 18,296 18,296 5 -669 -669 6 1,029 1,029 7 727 727 8 178,524 178,524 9 5,132 5,132 10 267,683 267,683 11 47,432 47,432 12 607 607 13 28,953 28,953 14 126,631 126,631 15 3,742 3,742 16 4,063 4,063 17 8,831 8,831 18 252 252 19 224,523 224,523 20 45,901 45,901 21 20,891 20,891 22 327,487 327,487 23 51,568 51,568 24 495,820 495,820 25 136,818 136,818 26 1,138,751 1,138,751 27 4,110 4,110 28 -37,679 -37,679 29 985 985 30 1,496 1,496 31 333 333 32 26,106 26,106 33 34 5,788,715 12,534,575 0 18,323,290 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 330.4 I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) Õ A Resubmission 04/15/2009 ~ ~.,~~ I KI.yll y' FQR ~ i. ccunt 456) (Continued) (Including trnsactions reffered to as 'weeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (i), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. I I REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line I ($)($)($)(k+l+m)No. (k)(I)(m)(n) 94 94 1 1,787 1,787 2 I 24,552 24,552 3 -788 -788 4 513 513 5 I 1,967 1,967 6 1,276 1,276 7 183,755 183,755 8 I 420 420 9 174,051 174,051 10 8,195 8,195 11 I 7,496 7,496 12 280,449 280,449 13 5,088 5,088 14 I 13,448 13,448 15 4,278 4,278 16 64 64 17 I 19,803 19,803 18 22,326 22,326 19 1,090 1,090 20 I 382,934 382,934 21 55,077 55,077 22 82,080 82,080 23 I 15,030 15,030 24 70,811 70,811 25 746 746 26 I 11,074 11,074 27 258,797 258,797 28 118,443 118,443 29 I 2,044 2,044 30 11,108 11,108 31 129,072 129,072 32 I 15,216 15,216 33 34 5,788,715 12,534,575 0 18,323,290I FERC FORM NO.1 (ED. 12-90)Page 330.5 Name of Respondent ThiS~IS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) M A Resubmission 04/15/2009 L U.f i i y . i l/l ccunt 456) (Continued)(Including trnsactions reffered to as 'wheeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 3,218 3,218 1 9,336 9,336 2 51 51 3 238,078 238,078 4 924 924 5 15,572 15,572 6 1,908 1,908 7 1,539 1,539 8 41,417 41,417 9 348 348 10 551 551 11 10,7n 10,n7 12 958 958 13 123 123 14 2,573 2,573 15 6,868 6,868 16 827 827 17 9,963 9,963 18 43,350 43,350 19 1,018 1,018 20 91,216 91,216 21 195 195 22 16,268 16,268 23 87,193 87,193 24 34,748 34,748 25 4,206 4,206 26 23,568 23,568 27 8,543 8,543 28 127 127 29 729 729 30 479 479 31 116,972 116,972 32 22,699 22,699 33 34 5,788,715 12,534,575 0 18,323,290 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 330.6 I Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)o A Resubmission 04/15/2009 : u.~ T i-lJ ccount 45ti) (i;ontinuea) I (Including transactions reffered to as 'wfieelina') 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the biling demand reported in column (h). In column (I), provide revenues from energy charges related to the I amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service I rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. I I REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line I ($)($)($)(k+l+m)No. (k)(I)(m)(n) 543 543 1 85 85 2 I 204 204 3 4,884 4,884 4 59 59 5I49,786 49,786 6 46,751 46,751 7 25,684 25,684 8 I -31,619 -31,619 9 2,569 2,569 10 282 282 11 I 852 852 12 5 5 13 348 348 14 I 301 301 15 27,984 27,984 16 1,960 1,960 17 I 20,985 20,985 18 37,905 37,905 19 -646 -646 20 I 9,443 9,443 21 2,478 2,478 22 297 297 23 I 4,216 4,216 24 371 371 25 -97 -97 26 I 5,346 5,346 27 2,253 2,253 28 66,588 66,588 29 I -4,147 -4,147 30 9,225 9,225 31 115,392 115,392 32 I 4,845 4,845 33 34 5,788,715 12,534,575 0 18,323,290I FERC FORM NO.1 (ED. 12-90)Page 330.7 Name of Respondent ThiS~IS:Date of Report Year/Period of Report Idaho Power Company (1) X An Onginal (Mo, Da, Yr)End of 2008/04 (2)o A Resubmission 04/1512009 . O.r 1=1 T , ~' , '" ',' ,~, ':- ~ccunt 456) (Continued) (Including trnsactions reffered to as 'wIeeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entiy Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 38,413 38,413 1 12,972 12,972 2 12,638 12,638 3 2,287 2,287 4 183 183 5 461 461 6 2,533 2,533 7 957 957 8 2,998 2,998 9 88 88 10 2,009 2,009 11 20,227 20,227 12 57,050 57,050 13 88 88 14 88,103 88,103 15 152,686 152,686 16 3.680 3,680 17 84 844 18 1,407 1,407 19 1,879,637 1,879,637 20 97,457 97,457 21 146 146 22 -3,602 -3,602 23 78 78 24 31,245 31,245 25 152,883 152,883 26 6,841 6,841 27 36,628 36,628 28 16,170 16,170 29 4,873 4,873 30 150,610 150,610 31 6,561 6,561 32 1,866 1,866 33 34 5,788,715 12,534,575 0 18,323,290 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 330.8 I Name of Respondent This 780rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2)D A Resubmission 04/15/2009 L."'L.v' KI.yll Y i-YK L! ccount 455) ((;OnbnUeO) (Including transactions reffered to as 'wheeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and ü) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 466 466 1 112 112 2 622 622 3 147,252 147,252 4 454 454 5 401,997 401,997 6 2,861 2,861 7 168,438 168,438 8 1,477 1,477 9 3,085 3,085 10 180,590 180,590 11 89,659 89,659 12 1,993 1,993 13 187 187 14 1,545 1,545 15 2,718 2,718 16 45,711 45,711 17 122,973 122,973 18 5,858 5,858 19 398 398 20 -24,824 -24,824 21 307 307 22 251 251 23 8,841 8,841 24 13,292 13,292 25 26 27 28 29 30 31 32 33 34 5,788,715 12,534,575 0 18,323,290 I I I I I I I I I I I I I 1 I I I I FERC FORM NO.1 (ED. 12-90)Page 330.9 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/200 2008/Q4 FOOTNOTE DATA I I ~chiiu/~-eagi;:-328 u_l!!~No.~1 Column:-e--.---------- --- 5, Open Access Transmission Tariff, Volume 5, first revision ¡scheiiii/iii~i¡¡:-.328 Line No.: 1 Coiuiiñ-:h---- --==________________n_ .---.- The network service agreement between Idaho Power and the Bonneville Power Administration for the Oregon Trail Electric Cooperative expires September 30, 2011. ~chec!ule Page:- 328 Line No.: 2 ColumÏÎ:h--- OA TT rate adjustments fied for periods prior to 2008 fSch~dule Page: 328 Line No.: 3 Column: -h~---- ::- ..- .___n__ The network service agreement between Idaho Power and the Bonneville Power Administration for the USBR expires December 31, 2014. The biling demand for network service is the._~.!stomets demand at the time of Idaho Power Comp~ tra.!sJ1ission_s'yi¡t~rr peak and varies by month, ¡Schedule PageL328 Line No.: 4 _ Column: h__ ..__ __ _ ___ I OA TT rate adjustments filed for periods prior to 2008 ~chedule Page: 328 Line No.: 5 Columñ-:h----------~~=~==~_=_______________________ The network service agreement between Idaho Power and the Bonnevile Power Administration for Raft River expires September 30,2011. The billn demand fOr network service is the customets demand at the time of Idaho PoweE Com~y transmission system peak and varies bY'!~n!ti,chedule Page: 328 Line No.: 6 _ Column: h__ __n_____. __________________J OA TT rate adjustments filed for periods prior to 2008 ~edule Page: 328 Line No.: 7 . Column: h _-.-- --- _________.____ _J The network service agreement between Idaho Power and the Bonnevile Power Administration for the Priority Firm Customers expires December 31, 2011. The billng demand for network service is the customets demand at the time of Idaho Power Company transmission system peak and varies by month. r¡dule Page:'328 Line No.: 8 Column: h OA TT rate adjustments filed for periods prior to 2008 ISchedule Page: 328.__ Line No.: 9Coiúmn: e Legacy, contract prior to the Open Access Transmission Tariff 'lchedule Page: 328 Line No.: 9 - Column: h U --------=~-_=-..----- The contract between Idaho Power and the Milner Irrigation District expires December 31,2012. ~chedule Page: 32B---11ne No.: 10 Column: h --- _..______________~___.__u ---:= The agreement between Idaho Power and the City of Seattle expires December 31,2017. Beginning May 1, 2008, Cargill is responsibleforthe-- payment of Lucky Peak imbalance. f§hedule Page: 328 Line No.: 11 Cõlumn: h-._.---- ... .----.---- J The agreement between Ida'ho Power and the City of Seattle expires December 31, 201T Beginning May1,-20Õa,Cargill is responsible fòd'he -- payment of Lucky Peak imbalance. ~¡:eduiePage:328 Line No.: 12 Column: h ____________________ The contract between Idaho Power and PacifiCorp -Imnaha expires on September 30, 2010, ~chedule l'age: ~~8__L.!'!fl_N0.: 13 Column: h--- OATT rate adjustments filed for periods prior to 2008 ~hedUiaiie: 328__ LilJf!N0.:14_=_fol'!mn: e Legacy, contract prior to the Open Access Transmission Tarif ~h!!dule piiiie: 328._u.L.!'!f!_N0.: 14 - Column: h ..... _ __________.._~~~=--:~=-==-. - __n.n___ .1 The agreement between Idaho Power and the United States Department ofthe Interior, Bureau of Indian Affairs is subject to termination upon 90 days written notice by the Bureau. ~che.duie P~ge:328 Line No.: 15 __Column: e Legacy, contract prior to the Open Access Transmission Tariff !Scheduië Page: 328LTniiNeiS--Column: h ___un_un -- --.------.-.-- -- The contract between Idaho Power and PacifCorp is for the lif of Briger pròjec per 1992 Restated Transmission Service Agreement (RTSA) FERC filing 3/9/92. ISchfJdule ~age: 32~_ _l.jlJfl_NO.: 22 ---Ca¡iiiii;-~:_=~~==-_____ OA TT rate adjustments fied for periods prior to 2008 ~her!iJie pag 32(l__JJne .NO.: 10 ___Cõ/umn:h.:--=--- OA TT rate adjustments filed for periods prior to 2008____~____ iScheiiiileiiãge: 328.~__ Line No.: BCoiumn: h OA TT rate adjustments filed for periods prior to 2008 ,§ç.lJ.flCJiiie Pa9.e:)_2.!!~'!__ L.ilJ!N~~: f:- CaTiim,;: b. OA TT rate adjustments filed for periods prior to 2008 __ ______________i I -ì i I -I I I I I _____J J I .-I I I.. "---: . --------:~_=_:=d-:-=J _. ____~-=:=I I_....._-~_._~_..._-,--_._--_._.- ... I -J I ! I I IFERC FORM NO.1 (ED. 12-87) Page 450.1 I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATA IScheciiie7iaiie:'32S:4. Line No.: 29 Column: h OA TT rate adjuStmentS filed för periods prior to 2008 _._.___._....___d.__._._____.______.... ._.- ~ed~!~Page: 328ß Lin~_No.: 4 Column: h OATT rate adjustments filed for periods prior to 2008 ISchiiiiiii-Page: 328.7 Line No.-: 9 Column: h ~-=--__-==. _ __ OAn rate adjustments filed for periods prior to 2~_~__._________.____.______.._______~~_.._._ ~chedule Page: 328.7 Line No.: 20_ Colu"!,!: h.__ ._______ OA n rate adjustments filed for periods prior to 2008 ISchejlulePiile: 328.7__ldfJ!Lllt!~¿26 Column: h OA n rate adjustments filed for periods prior to 2008 1§Cif¡ieiiïlePie:328.7 Line No.: 30 Column: h-..----------- OA n rate adjustments filed for periods prior to 2008 I$chedule Pari'e: 328.8 Line No.: 23 Column: h~___u____ OA n rate adjustments filed for periods prior to 2008~_._._--_._-- _._-------------~_.__._-_._---._.-- - ----,,-----_._-_._----,Schedule Page: 328.9 Line No.: 21 Column: h OA n rate adjustments filed for periods prior to 2008 _____~.~.___._~_______ ____._J _._----~ IFERC FORM NO.1 (ED. 12-87) Page 450.2 Name of Respondent This (!rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008lQ4 (2) Ei A Resubmission 0411512009 TRANSMISSION OF ELECTRICITY BY OTHERS (Accunt 565) (Including transactions referred to as "weeling") 1. Report all transmission, Le. wheeling or electricity provided by other electric utilties, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. 2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. 4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. 5. Report in column (e), (f) and (g) expenses as shown on bils or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bils or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bils rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Line TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER No.Name of Company or Public Statistical Magawatt-Magawan-h'~mana .Energy _\-Iner Total Cost of lioUfS liours Charpes Charpes Charres Trans'$issionAuthority (Footnote Affliations)Classification Receivea Delivered ($($($ (a)(b)(c)(d)(e)(f)(g)~hl 1 Avista Corp - WWp Div NF 105,567 105,567 547,988 547,988 2 Avista Corp - WWP Div SFP 250,347 250,347 890,77 890,77 3 Bonnevile Power Admin 469,247 469,247 1,195,541 1,195,541 4 Bonnevile Power Admin 53,856 53,856 5 Bonnevile Power Admin NF 13,366 13,366 72,485 72,485 6 Bonnevile Power Admin SFP 339,360 339,360 1,568,238 1,568,238 7 Bonnevile Power Admin OS -7,88 8 Bonnevile Power Admin OS 5,000 9 Bonnevile Power Admin OS 3,279 10 Calpine Energy Serv L.P OS -391 Eugene Water & Eleet OS Ii -5,57211 12 JP Morgan Ventures Engr SFP 16,200 16,200 30,816 30,816 13 Nortwestem Energy NF 7,488 7,488 38,350 38,350 14 NortWesem Energy SFP 83,337 83,337 696,214 696,214 15 NortWestern Energy -112,770 112,770 212,800 86,509 299,309 16 NortWestern Energy OS .ß5,920 TOTAL 1,629,30 1,629,307 1,462,197 6,004,472 -216,370 7,250,299 I I I I I I I I I I I I I I I I I I I FERC FORM NO. 1/3-Q (REV. 02-0)Page 332 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) 0 A Resubmission 04/15/2009 TRANSMISSION OF ELECTRICITY BY OTHERS (Accunt 565) (Including transactons referred to as "wheeling") 1. Report all transmission, Le. wheeling or electricity próvided by other electric utilties, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. 2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission I Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. 4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. 5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all I other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. I 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Line TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER I No.Name of Company or Public Statistical Magawatt-Magawau-!l~mana ,tnergy .~mer Total Cost of RtìOUrs d tìours Char¡ies Char¡ies Char¡ies Trans'$issionAuthority (Footnote Affliations)Classification eceive Delivered ($($($ (a)(b)(c)(d)(e)(f)(g)~hl 1 PacifCorp Inc.NF 31,360 31,360 198,556 198,556 2 PacifCorp Inc,SFP 107,761 107,761 911,250 911,250 3 PacifiCorp Inc.46,762 46,762 746,847 746,847 I 4 PacifCorp Inc.as .-2,605 5 PacifiCorp Inc,as 3,137 6 Powerex Corp.as -27,375 I 7 Seatte Cit Light NF 3,204 3,204 10,330 10,330 8 Seatt City Light SFP 17,150 17,150 84,772 84,772 9 Sierr Pacific Power Co NF 13,534 13,534 96,091 96,091- I 10 Sierr Pacifi Power Co SFP 3,600 3,600 7,200 7,200 5,400 . 5,0011Snohomish County PUD NF 2,400 2,400 12 Snohomish County PUD SFP 4,704 4,704 8,817 8,817 I 13 Tacoma Power NF 1,150 1,150 3,838 3,838 14 T ransAlta Energy Mark as -98,135 15 I 16 I TOTAL 1,629,30 1,629,307 1,462,197 6,004,472 .216,370 7,250,299 I I I I FERC FORM NO. 1/3-Q (REV. 02-0)Page 332.1 This Page Intentionally Left Blank I I I I I I 1 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Dat Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/04 FOOTNOTE DATA 'Schedy!elJage: 332__...LineNQ~;_.~ __ _Coll!I!!!:~__ Contract Expires 9/30/2016 rschedulePage:33-- Line No.: 4 Column: bContract Expires' 7/16/2011- ~,._~dule Pafifi332 --Line No.: 7 Column: 9 Unauthorized Increase Charge ~c.hedule f'age:m~~~Line ~'!:L~_Ç'!~u-"!!TJL9Processing Fee ¡Schedule Page: 332 Liiie No.: 9 Column: g~~_~-_~~.-.-------------- -- .. .---- Transmission Study Fee r5chedLi!e. Page: 332-line N~:=-1Q. Column:ii' n_U__________ ___~n______ Resale Transmission ~cheèiiiie-Page;.~~2'- - i.iieNo::-f'f -coliiin:g~-----' Resale Transmission ISchedule Page: 332 Line No.: 15 Column: b COntrat can be terminated-at anytime, with 30 days prior notice rschedule Page; 33imTiê-¡;o.:-16--'Column: g__________._ Rate Refund ~£.,.edulê-Pige:-332.1. _ Line No.:3---Co/~~~_ tJ~~=~~=-=---_---m-_-.-nm -Contract Expires6-!01/1009________________ ~chedule.eag~; 332.1 Line No.: 4 Column: g__________u_. Unauthorized Increase Charge ~hedule Page: 332.", -Line. lio..:~ Transmission Study Fee ~e.rlulePie:-332~__Line No.:6- Column: g____ _ ______ Resale Transmission ~chedulëPage: 332.T--Lieiio.:1;rn Column: g_u_u___ Resale Transmission --j ------.J -- ---=_~~=~-I ------1 I ~_.J ___J J _ J .. __ J ------.-. . ..-.-------...-~-----J --_._----=~==~==----_._._---~=_._..._-=--==-==~_.j ___ I __(;,!ILI'!TJL9___________ .__m__._________ _____ ______ IFERC FORM NO.1 (ED. 12-87) Page 450,1 Name of Respondent This ~ort Is:Date of Rep'ort YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) n A Resubmission 04/15/2009 MISCELLANEOUS GENERAL EXPENSES (Accunt 930.2) (ELECTRIC) Line DescrltiOn Amount No.(a (b) 1 Industry Association Dues 369,096 2 Nuclear Power Research Expenses 3 Other Experimental and General Research Expnses 4 Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities 172,168 Oth Expn ::=5,000 show purpose, recipient, amount. Grop if c: $5,000 " 5 M 6 Richard Dahl 17,200 7 Christine King 45,591 8 Jon Miler 100,800 9 Gary Michael 69,600 10 Richard Reiten 47,052 11 Joan Smith 61,648 12 Jan Packwoo 42,000 13 Judith Johansen 51,600 14 Peter O'Neil 63,360 15 Thomas Wilford 52,800 16 Robert Tintsman 66,181 17 18 Chambers of Commerce & Other Civic Organizations 99,006 19 Associated Taxpayers of Idaho 21,252 20 Corporate Executive Board 42,814 21 Eastern Oregon Visitor Association 1,500 22 Idaho Association of Counties 1,255 23 Idaho Association of Commerce & Industr 10,000 24 Idaho Economic Development Association 1,000 25 Idaho Mining Assocaition 6,960 26 Misc Memberships (3)1,300 27 National Assoc of Corp 4,500 28 National HydroPower Assoc 28,805 29 Pacific NW Utilties -35,810 30 The Conference Board 3,200 31 University of Idaho 10,950 32 Utility Wind Interest Group 5,000 33 West Associates 22,580 34 Western Energy Institute 40,599 35 Western Electricity Coordiniating Council 598,809 36 Wyoming Taxpayers Assoc 1,500 37 38 Misc General Management: 39 New York Stock Exchange 45,567 40 PR Newswire 13,991 41 42 . 43 44 45 46 TOTAL 3,515,410 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 tED. 12-94\Paae 335 I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATAI I jSclJeiiiireI?~_~~5 Line No.:-S--Recipient Amac Assurance Corp I Bank of New YorkBroadridge Finc Solution Deutche Bank E Source I Jet ClearingJP MorganGlobal Insight Laurel Hill Advsiory Port of Morrow Shareholder. Com Stock Based Comp Original Issue Shares Thompson Financial Union Bank of Calif Wells Fargo I Mise entries/AmortOther items under $5,000 I I Total I I I I I I I I I I IFERC FORM NO.1 (ED. 12-87) I ~=JColumn:b--_._~.-Purpose Annual Prem Port Morrow- PC Proxy & Bulletin Broker Fees Membership Travel Expense Am Falls- PRTData Subscription Proxy Printer Port of Morrow bond Shareholder Webcasting Stock expnese Mgmt Expense Analyst Service PC Bond exp Transfer & Fees Misc Misc $ Amount 98,810 10,854 58,158 133,105 30,536 19,627 30,860 25,027 80,160 5,475 16,989 442,757 14,400 68,404 13,927 128,342 125,869 56,616 $1,359,916 Page 450.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLAT (Accunt 403, 404, 405) (Except amorzation of aquisition adjustments) 1. Report in section A for the year the amounts for: (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortzation of Other Electric Plant (Account 405). 2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to compute charges and whether any changes have been made in the basis or rates used from the preceding report year. 3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes to columns (c) through (g) from the complete report of the preceding year. Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount, account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant included in any sub-account used. In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the method of averaging used. For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column (a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis. 4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at the bottom of section C the amounts and nature of the provisions and the plant items to which related. A. Summary of Depreciation and Amorttion Charges Depreciation Amortzation of Line ~Ciation Exense for Aset Limited Tenn Amortization of No.Functional Classification ense Retirement Costs Electrc Plant Other Electric Total (Accunt 403)(Accunt 403.1)(Account 404)Plant (Acc 405) (a)(b)(c)(d)(e)(f) 1 Intangible Plant 5,482,388 5,482,388 2 Steam Production Plant 20,407,583 20,407,583 3 Nuclear Production Plant 4 Hydraulic Production Plant-Conventional 13,871,109 13,871,109 5 Hydraulic Production Plant-Pumped Storage 6 Other Production Plant 4,350,691 4,350,691 7 Transmission Plant 14,972,859 14,972,859 8 Distribution Plant 30,298,045 30,298,045 ~ Regional Transmission and Market Operation 10 General Plant 13,033,596 13,033,596 11 Common Plant-Electrc -296,300 -296,300 12 TOTAL 96,637,583 5,482,388 102,119,971 B. Basis for AmOrtzation Charges Accunt 404 Balance to be 2008 Balance to be Remaining months of Amortized Amortizati2n amortzed 12131/08 amorttion 12131/08 (1 )60,000 12,000 48,000 48 (2)12,803,025 480,872 12,322,343 - (3)13,801,327 4,701,329 18,185,632 - (4)5,763,749 288,187 5,475,561 228 TOTAL 32,428,100 8,095,753 32,428,100 (1) Shoshone-Bannock Tribe license and use agreement (termination date December 31,2023). (2) Middle snake relicensing costs (amortzed over a 3D-year license period). (3) Computer softre packages (amortzed over a 60 month period from date of purchase). (4) Shoshone-Bannoc Right of Way (tennination date December 31,2028). I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (REV. 12-03)Page 336 I Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) nA Resubmission 04/15/2009 I DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Used in Estimating Depreciation Charges Line uepreciaoie t:stimatea Net Appiiea MOrtlitY Average No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining I (a)(In Th~~fandS)~~l (Pergrnt)(pergrnt)Tr~e 7~r 12 310.00 203 75.00 1.98 R4.0 21.80 13 311.00 134,509 100.00 -10.00 2.12 S1.0 23.30 14 312.10 77,220 60.00 -7.00 2.18 R3.0 22.60 15 312.20 455,185 70.00 -5.00 2.38 R1.5 22.30 16 312.30 4,208 25.00 20.00 2.70 R3.0 12.20 17 314.00 132,561 50.00 -10.00 2.78 SO.5 20.30 18 315.00 62,162 65.00 -5.00 1.01 S1.5 22.20 19 316.00 14,533 50.00 -7.00 0.77 RO.5 20.80 20 316.10 59 10.00 -5.00 0.04 L2.5 7.60 21 316.40 226 10.00 25.00 1.53 L2.5 I 22 316.50 79 10.00 25.00 0.01 L2.5 8.20 23 316.70 81 19.00 25.00 3.63 S2.0 16.70 24 316.80 1,365 16.00 30.00 7.61 SO.O 9.30 I 25 317.000 4,362 26 Subtotal Steam 886,753 27 331.00 151,277 100.00 -25.00 2.48 R2.5 32.10 I 28 332.10 19,461 90.00 -20.00 2.07 S4.0 27.20 29 332.20 224,575 90.00 -20.00 2.04 S4.0 29.80 30 332.30 5,472 2.03 SQUARE 28.60 I 31 333.00 188,27'i 80.00 -5.00 1.85 R3.0 33.00 32 334.00 41,29'i 50.00 -5.00 2.91 R1.5 25.30 33 335.00 16,441 90.00 1.97 R2.0 30.50 I 34 335.10 41 15.00 2.42 SQUARE 12.30 35 335.20 392 20.00 3.53 SQUARE 10.70 36 335.30 629 5.00 13.65 SQUARE 2.00 I 37 336.00 7,493 75.00 1.91 R3.0 30.40 38 Subtotal Hydro 655,351 I 39 341.00 10,422 35.00 3.36 SQUARE 30.40 40 342.00 5,331 35.00 3.10 SQUARE 32.40 41 343.00 91,48~35.00 3.37 SQUARE 29.70 I 42 344.00 36,231:35.00 2.97 SQUARE 33.80 43 345.00 17,238 35.00 3.11 SQUARE 28.30 44 346.00 3,615 35.00 3.22 SQUARE 29.50 I 45 Subtotal Other 164,333 46 350.20 25,291 65.00 1.51 R3.0 54.20 47 350.21 4,363 65.00 1.50 R3.0 63.70 1 48 352.00 41,274 60.00 -30.00 1.68 R3.0 47.30 49 353.00 286,101 45.00 -5.00 2.06 R1.0 35.40 50 354.00 136,922 65.00 -25.00 1.96 S3.0 48.60 I I I FERC FORM NO.1 (REV. 12-03)Page 337 Name of Respondent ThisWrtlS:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Used in Estimating Depreciation Charges Line uepreCiaole t:siimatea Net Appiiea MOrtlity Average No.Account No.Plant Base Avg. Servce Salvage Depr. rates Curve Remaining Cal (In Th(~fandS)7~l (Percint)(per~nt)Tr8e ~~r 12 355.00 93,137 55.00 -60.00 2.81 R2.0 36.70 13 356.00 150,453 65.00 -30.00 1.92 R1.5 48.30 14 359.00 318 65.00 0.98 R3.0 23.80 15 Subtotal Transmission 737,859 16 361.00 24,515 65.00 -30.00 1.85 R2.5 52.60 17 362.00 167,224 50.00 -5.00 189.00 RO.5 42.10 18 364.00 210,586 44.00 -50.00 3.29 R1.5 31.50 19 365.00 116,790 47.00 -40.00 2.95 RO.5 35.10 20 366.00 47,417 60.00 -20.00 1.95 R2.0 51.20 21 367.00 179,51 50.00 -15.00 1.97 50.5 41.10 22 368.00 381,827 37.00 5.00 1.67 R1.0 30.80 23 369.00 55,551 35.00 -40.00 3.09 R2.5 25.60 24 370.00 53,995 20.00 6.95 01.0 11.90 25 370.10 4,990 15.00 6.76 S3.0 14.40 26 371.10 5€10.00 -5.00 3.68 54.0 1.40 27 371.20 2,48:1 15.00 -5.00 0.63 R2.0 13.90 28 373.00 4,153 25.00 -25.00 4.09 R1.5 13.90 29 374.00 232 30 Subtotal Distribution 1,249,334 31 390.11 26,257 100.00 -5.00 2.38 S1.5 33.60 32 390.12 36,065 50.00 -5.00 2.24 L2.0 36.30 33 390.20 9,083 30.00 2.58 S3.0 20.80 34 391.10 14,561 20.00 4.97 SQUARE 10.30 35 391.20 26,653 5.00 24.37 SQUARE 2.10 36 391.21 4,691 7.00 13.96 L4.0 3.90 37 392.10 415 10.00 25.00 6.23 L2.5 5.90 38 392.30 2,580 8.00 50.00 8.62 S2.5 4.30 39 392.40 19,804 10.00 25.00 3.58 L2.5 7.30 40 392.50 567 10.00 25.00 1.49 L2.5 8.60 41 392.60 27,048 19.00 25.00 3.69 52.0 12.00 42 392.70 4,100 19.00 25.00 2.39 S2.0 11.90 43 392.90 3,918 30.00 25.00 1.99 S1.5 21.10 44 393.00 1,182 25.00 5.40 SQUARE 9.70 45 394.00 4,816 20.00 4.84 SQUARE 11.70 46 395.00 10,712 20.00 5.39 SQUARE 10.20 47 396.00 8,674 16.00 30.00 6.95 SO.O 7.00 48 397.10 6,486 15.00 6.16 SQUARE 7.70 49 397.20 14,906 15.00 6.99 SQUARE 9.60 50 397.30 2,937 15.00 8.36 SQUARE 6.60 I I I I .1 I I 1 I I I I I I I 1 I I I FERC FORM NO.1 CREV.12-G3l Page 337.1 I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Used in Estimating Depreciation Charges Line uepreciaoie t:srimateo Net Appiieo Morriiy Average No.Account No.Plant Base Avg. Service Salvage'Depr. rates Curve Remaining (In Tho~fandS)7~l (pergrnt)(per;rnt)TYKe 7~r(a)(b 12 397.40 1,782 10.00 8.20 SQUARE 5.60 13 398.00 4,106 15.00 9.57 SQUARE 6.90 14 Subtotal General 231,343 15 Total Plant 3,924,973 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 I I 1 I 1 I I I I 1 1 I I 1 I I I I FERC FORM NO.1 (REV. 12-03)Page 337.2 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04115/2009 REGULATORY COMMISSION EXPENSES 1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if being amortized) relating to format cases before a regulatory body, or cases in which such a body was a part. 2. Report in columns (b) and (c), only the current yeats expenses that are not deferred and the current yeats amortization of amounts deferred in previous years. Line Description Assessed by Expenses Total Deferred. No.(Furnish name of regulatory commission or body the Regulatory of Expense for in Account Commission Current Year 182.3 aldocket or case number and a description of the case)Utilty (b) + (c)Beginning 0 Year (a)(b)(c)(d)(e) 1 Federal Energy Regulatory Commission: 2 Annual admin charges assessed by FERC 2,732,698 2,732,698 3 4 General Regulatory Expenses and 5 Various other Dockets 1,550,625 1,550,625 6 7 Regulatory Commission Expenses - Idaho 8 Expenses and various other Dockets 198,618 198,618 9 10 Oregon Hydro - Fees Amortization 158,506 158,506 11 12 Regulatory Commission Expenses - Oregon 13 Expenses and various other Dockets 191,750 191,750 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL 2,891,204 1,940,993 4,832,197 I I I I I I I I I I I I I I I I 1 I FERC FORM NO.1 (ED. 12-96)Page 350 I I Name of RespondentIdaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 REGULATORY COMMISSION EXPENSES (Continued) Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts. Minor items (less than $25,000) may be grouped. Year/Period of Report End of 2008/Q4 13.4. 5. I AMORTIZED DURING YEAR 1 I Electric Electric I Electric I Electric I Electric 1 I 1 I I 1 I I I I (h) Deferred to Account 182.3 (i) Contra Account ') Amount (k Deferred inAccount 182.3 End of Year (I) Line No. 928 198,618 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 928 2,732,698 928 1,550,625 928 158,506 928 191,750 I FERC FORM NO.1 (ED. 12-96) - 4,832,197 46 Page 351 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES 1. Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D & D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects,(ldentif recipient regardless of affliation.) For any R. D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to others (See definition of research, development, and demonstration in Uniform System of Accunts). 2. Indicate in column (a) the applicable classifcation, as shown below: Classifications: A. Electric R, D & D Performed Internally:a. Overhead (1) Generation b. Underground a. hydroelectric (3) Distribution i. Recreation fish and wildlife (4) Regional Transmission and Market Operation ii Other hydroelectric (5) Environment (other than equipment) b, Fossil-fuel steam (6) Other (Classify and include items in excess of $5,000,) c. Internal combustion or gas turbine (7) Total Cost Incurred d, Nuclear B. Electric, R, D & D Performed Externally: e. Unconventional generation (1) Research Support to the electrical Research Council or the Electric f, Siting and heat rejection Power Research Institute (2) Transmission Line Classifcation Description No.(a)(b) 1 A. Electric R, D & D Performed internally: 2 (1) Generation Residential 3 e, unconventional generation Air Conditioning Cool Credit 4 Energy Effcient Lighting 5 Energy House Calls 6 Energy Star Northwest Homes 7 Heating & Cooling Effciency 8 Home Products 9 Home Weatherition Pilot 10 Insulation retrofit 11 Oregon Residential Weatheriation 12 Rebate Advantage 13 WAQC 14 15 Commercial/Industrial 16 Building Effciency 17 Easy Upgrades 18 Holiday Lighting 19 Holiday Lighting 20 Custom Effcincy 21 22 Irrgation 23 Irration Effciency Rewards 24 Irriation Peak Rewards 25 26 NEEA 27 Other Programs and Activities 28 DSM Accounting & Analysis 29 Other indirect program expenses 30 31 32 33 Total R, D&D 34 35 36 37 , 1 I I 1 I I I 1 I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 352 I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES (Continued) (2) Research Support to Edison Electric Institute (3) Research Support to Nuclear Power Groups (4) Research Support to Others (Classify) (5) Total Cost Incurred 3. Include in column (c) all R, 0 & 0 items performed internally and in column (d) those items performed outside the company costing $5,000 or more, briefly describing the specifc area of R, 0 & 0 (such as safety, corrosion control, pollution, automation, measurement, insulation, type of appliance, etc,). Group items under $5,000 by classifications and indicate the number of items grouped, Under Other, (A (6) and B (4)) classify items by type of R, 0 & 0 activity. 4, Show in column (e) the account number charged with expenses during the year or the accunt to which amounts were capitalized during the year, listing Account 107, Construction Work in Progress, first. Show in column (f) the amounts related to the account charged in column (e) 5. Show in column (g) the total unamortized accumulating of costs of projects, This total must equal the balance in Accunt 188, Research, Development, and Demonstration Expenditures, Outstanding at the end of the year. 6. If costs have not been segregated for R, 0 &0 activities or projects, submit estimates for columns (c), (d), and (f) with such amounts identified by "Est." 7. Report separately research and related testing facilties operated by the respondent. Costs Incurred Internally Costs Incurred Externally AMOUNTS CHARGED IN CURRENT YEAR Unamortized LineCurrelc~ Year Current Year Account Amount Accumulation No. (d)ee)(f)(g) 1 2 2,969,377 2,969,377 3 1,018,292 1,018,292 4 484,379 484,379 5 302,061 302,061 6 473,551 473,551 7 250,860 250,860 8 52,807 52,807 9 123,454 123,454 10 7,417 7,417 11 90,888 90,888 12 1,419,475 1,419,475 13 -14 15 1,055,009 1,055,009 16 2,992,261 2,992,261 17 28,782 28,782 18 58 58 19 4,045,671 4,045,671 20 21 22 2,103,702 2,103,702 23 1,431,840 1,431,840 24 25 942,014 942,014 26 421,317 421,317 27 957,904 957,904 28 22,402 22,402 29 30 31 32 21,193,521 21,193,521 33 34 35 36 1 1 I 1 I I 1 I 1 I I 1 I 1 1 I I I I FERC FORM NO.1 (ED. 12-87)Page 353 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 IThis ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 DISTRIBUTION OF SALARIES AND WAGES Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accunts to Utility Departments, Construction, Plant Removals, and Other Accunts. and enter such amounts in the appropriate lines and columns provided. In determining this segregation of salaries and wages originally charged to clearing accunts, a method of approximation giving substantially correct results may be used. 1 (a) Direct Payroll Distribution (b) 1Line No. Classification Total 1 Electric 2 Operation 3 Production 4 Transmission 5 Regional Market 6 Distribution 7 Customer Accounts 8 Customer Service and Informational 9 Sales 10 Administrative and General 11 TOTAL Operation (Enter Total of lines 3 thru 10) 12 Maintenance 13 Production 14 Transmission 15 Regional Market 16 Distribution ~ 17 Administrative and General 18 TOTAL Maintenance (Total of lines 13 thru 17) 19 Total Operation and Maintenance 20 Production (Enter Total of lines 3 and 13) 21 Transmission (Enter Total of lines 4 and 14) 22 Regional Market (Enter Total of Lines 5 and 15) 23 Distribution (Enter Total of lines 6 and 16) 24 Customer Accounts (Transcribe from line 7) 25 Customer Service and Informational (Transcribe from line 8) 26 Sales (Transcribe from line 9) 27 Administrative and General (Enter Total of lines 10 and 17) 28 TOTAL OpeL and Maint (Total of lines 20 thru 27) 29 Gas 30 Operation 31 Production-Manufactured Gas 32 Production-Nat Gas (Including Expl. and Dev.) 33 Other Gas Supply 34 Storage, LNG Terminaling and Processing 35 Transmission 36 Distribution 37 Customer Accounts 38 Customer Service and Informational 39 Sales 40 Administrative and General 41 TOTAL Operation (Enter Total oflines 31 thru 40) 42 Maintenance 43 Production-Manufactured Gas 44 Production-Natural Gas (Including Exploration and Development) 45 Other Gas Supply 46 Storage, LNG Terminaling and Processing 47 Transmission I I I I I I I I I I I I I 1 I FERC FORM NO.1 (ED. 12-88)Page 354 I I Name of RespondentIdaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2009 DISTRIBUTION OF SALARIES AND WAGES (Continued) Year/Period of Report End of 2008/04 I I Direct PayrollDistribution (b) TotalLineClassification No. 1 (a) 48 Distribution 49 Administrative and General I 50 TOTAL Maint. (Enter Total of lines 43 thru 49) 51 Total Operation and Maintenance 52 Production-Manufactured Gas (Enter Total of lines 31 and 43) 53 Production-Natural Gas (Including Expl. and Dev.) (Total lines 32, I 54 Other Gas Supply (Enter Total of lines 33 and 45) 55 Storage, LNG Terminaling and Processing (Total of lines 31 thru 56 Transmission (Lines 35 and 47) 1 57 Distribution (Lines 36 and 48) 58 Customer Accounts (Line 37) 59 Customer Service and Informational (Line 38) I 60 Sales (Line 39) 61 Administrative and General (Lines 40 and 49) 62 TOTAL Operation and Maint. (Total of lines 52 thru 61) 63 Other Utilit Departments 1 64 Operation and Maintenance 65 TOTAL All Utilty Dept. (Total of lines 28, 62, and 64) 66 Utilty Plant 1 67 Construction (By Utility Departments) 68 Electric Plant 69 Gas Plant 70 Other (provide details in footnote): I 71 TOTAL Construction (Total of lines 68 thru 70) 72 Plant Removal (By Utilty Departments) 73 Electric Plant I 74 Gas Plant 75 Other (provide details in footnote): 76 TOTAL Plant Removal (Total of lines 73 thru 75) I 77 Other Accounts (Specif, provide details in footnote): 78 Paid Absences 79 Preliminary Survey & Investigations 80 Other Clearing Accounts I 81 Stores Expense 82 Other Work in Progress 83 Other Accounts I 84 85 86 I 87 88 89 90 1 91 92 93 I 94 95 TOTAL Other Accounts 96 TOTAL SALARIES AND WAGES 103,842,753 103,842.753~----------- I I 46,570,459 46,570,459 46,570,459 46,570,459,-----------~---- 17,835,747 338,737 2,564,709 4.227,652 2,039,481 4,021,412 17,835,747 338,737 2,564,709 4,227,652 2,039,481 4.021,412 31,027,738 181,440,950 31,027,738 181,440,950 I FERC FORM NO.1 (ED. 12-88)Page 355 This Page Intentionally Left Blank 1 I I I 1 I 1 I I 1 I I I I I 1 1 I I Name of Respondent Idaho Power Company This Report Is: Date of Report (1) (KAn Original (Mo, Da, Yr) (2) OA Resubmission 04/15/2009 MONTHLY TRANSMISSION SYSTEM PEAK LOAD .1 (1) Report the monthly peak load on the respondent's transmission system. If the respondent has two or more power systems which are not physicallyintegrated, furnish the required information for each non-integrated system. (2) Report on Column (b) by month the transmission system's peak load. (3) Report on Columns (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). I (4) Report on Columns (e) through ü) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for the definition of each statistical classification. I Year/Period of Report End of 2008/Q4 I NAME OF SYSTEM:Line Monthly Peak No. Month MW - TotalI(a)(b) I 1 January 2 February 3 March 4 Total for Quarter 1 5 April 6 May 7 June 8 Total for Quarter 2 9 July 10 August 11 September 12 Total for Quarter 3 13 October 14 November 15 December 16 T ola for Quarter 4 .17 Total Year to DateIYear 3,361 3,13 2,90 9,39 2,83 3,38 4,33 10,55 4,24 4,04 2,66 10,94 2,89 2,84 3,30 9,05 ~~~::-' ~%/jji\ ~ oV ~ ~ I .~~ii",,, " "ÝI I I I~l~",Ý/", "iTæ:%/7: '" '" &:I I 39,94 Firm Network Firm Network Long-Term Firm Oter Long- Short-Term Firm Other Service for Self Servic for Point-ta-point Term Firm Point-to-point Service Others Reservations Service Reservation (e)(f)(g)(h)(i)ü) 2,213 241 677 230 1,989 204 677 263 1,663 179 720 341 5,865 624 2,074 834 1,010 183 785 854 1,718 284 793 591 2,781 344 793 419 5,509 811 2,371 1,864 2,887 349 775 229 2,903 293 77 75 1,321 199 757 388 7,111 841 2,303 692 1,752 189 702 255 1,814 243 702 87 2,168 313 70 125 5,734 745 2,104 467 24,219 3,021 8,852 3,857 I I I I I I i:i:Rr. i:ORM NO. 1/3-0 (NEW. 07-04\Paae 400 Name of Respondent Idaho Power Company This ~ort Is: (1) ~An Original (2) A Resubmission ELECTRIC ENERGY ACCOUNT Date of Report (Mo, Da, Yr) 04/15/2009 Year/Period of Report End of 2008/Q4 I IReport below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the yèar. Line Item No. (a) 1 SOURCES OF ENERGY 2 Generation (Excluding Station Use): 3 Steam 4 Nuclear 5 Hydro-Conventional 6 Hydro-Pumped Storage 7 Other 8 Less Energy for Pumping 9 Net Generation (Enter Total of lines 3 through 8) 10 Purchases 11 Power Exchanges: 12 Received 13 Delivered 14 Net Exchanges (Line 12 minus line 13) 15 Transmission For Other (Wheeling) 16 Received 17 Delivered 18 Net Transmission for Other (Line 16 minus line 17) 19 Transmission By Others Losses 20 TOTAL (Enter Total of lines 9, 10, 14, 18 and 19) MegaWatt Hours (b) 7,278,84 6,908,211 217,152 106,826 288,567 -181,741~ 5,036,540 6,397 17,945,292 Line No, Item MegaWatt Hours I(b) 14,543,714 I 57,311 1,990,923 I I 1,353,344 I17,945,292 I I I I I I I I I I I IFERC FORM NO.1 (ED. 12-90)Page 401a (a) 21 DISPOSITION OF ENERGY 22 Sales to Ultmate Consumers (Including Interdepartmental Sales) 23 Requirements Sales for Resale (See instruction 4, page 311.) 24 Non-Requirements Sales for Resale (See instruction 4, page 311.) 25 Energy Fumished Without Charge 26 Energy Used by the Company (Electric Dept Only, Excluding Station Use) 27 Total Energy Losses 28 TOTAL (Enter Total of Lines 22 Through 27) (MUST EQUAL LINE 20) I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 MONTHLY PEAKS AND OUTPUT (1) Report the monthly peak load and energy output. If the respondent has two or more power which are not physically integrated, furnish the required information for each non- integrated system. (2) Report on line 2 by month the system's output in Megawatt hours for each month, (3) Report on line 3 by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales. (4) Report on line 4 by month the system's monthly maximum megawatt load (60 minute integration) associated with the system. (5) Report on lines 5 and 6 the specified information for each monthly peak load reported on line 4. NAME OF SYSTEM:Idaho Power Company Line Monthly Non-Requirments MONTHLY PEAKSales for Resale & No.Month Total Monthly Energy Associated Losses Megawatts (See Instr. 4)Day of Month Hour (a)(b)(c)(d)(e)(f) 29 January 1,555,985 147,250 2,464 24 8AM 30 February 1,292,413 82,137 2,270 5 8AM 31 March 1,439,647 270,922 2,028 3 8AM 32 April 1,240,090 120,346 1,993 1 8AM 33 May 1,516,309 183,831 2,577 19 6PM 34 June 1,661,334 188,126 3,214 30 3PM 35 July 1,891,764 126,428 3,121 3 4PM 36 August 1,782,755 151,934 3,012 7 4PM 37 September 1,475,251 207,119 2,297 18 6PM 38 October 1,279,586 164,444 2,000 1 6PM 39 November 1,226,019 111,665 1,973 24 8AM 40 December 1,584,139 236,721 2,396 17 8AM 41 TOTAL 17,945,292 1,990,923 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-90)Page 401b This Page Intentionally Left Blank II I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Perid of Report (1) ~ An Original (Mo. Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 20081Q4 FOOTNOTE DATA ~ßhedule tage:-4in. LifJf!No.: 16_.~QI'lIß'::~b--~-___~____ _.=-~___ _______._ ___ Page 329 column i differs from 401 by 6,397 reported for Lucky Peak variation and BPA Energy Imbalance schedules on page 401. The numbers that are shown on page 328-330 are for 456 wheeling only, but on page 401 they have to be adjusted for 447 transmission. IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2008/Q4(2)DA Resubmission 04/15/2009 End of STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Report data for plant in Service only.2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants,3, Indicate by a footnote any plant leased or operated as a joint facility.4, If net peak demand for 60 minutes is not available, give data which is available, specifing period.5. If any employees attend more than one plant, report on line 11 the approximate average number of employees assignable to each plant.6. If gas is used and purchased on a therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct.7. Quantities of fuel burned (Line 38) and average cost per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20.8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. Line Item Plant Plant No.Name: Jim Brir Name: Boardman (a)(b)(c) 1 Kind of Plant (Internal Comb, Gas Turb, Nuclear Steam Steam 2 Type of Constr (Conventional, Outdoor, Boiler, etc)Semi-Outdoor Boiler Conventional 3 Year Originally Constructed ;,.;Jtt:#0. ~,..~:= ',..~~ 4 Year Last Unit was Installed 1979 1980 5 Total Installed Cap (Max Gen Name Plate Ratings-MW)~....., 6 Net Peak Demand on Plant - MW (60 minutes)717 60 7 Plant Hours Connected to Load 8784 7209 8 Net Continuous Plant Capability (Megawatts)o 0 9 When Not Limited by Condenser Water 10 When Limited by Condenser Water o 0 11 Average Number of Employees 0 0 12 Net Generation, Exclusive of Plant Use - KWh 513854000 402636000 13 Cost of Plant: Land and Land Rights 494358 106610 14 Structures and Improvements 63859321 13794057 15 Equipment Costs 418119517 56385936 16 Asset Retirement Costs 0 0 17 Total Cost 482473196 70286603 18 Cost per KW of Installed Capacity (line 17/5) Including 626,1820 1094.4659 19 Production Expenses: Oper, Supv, & Engr 149839 926650 20 Fuel 84210935 6023661 21 Coolants and Water (Nuclear Plants Only)0 0 22 Steam Expenses 4170172 0 23 Steam From Other Sources 0 0 24 Steam Transferred (Cr)0 0 25 Electric Expenses 0 0 26 Misc Steam (or Nuclear) Power Expenses 5836936 272497 27 Rents 419846 0 28 Allowances 0 0 29 Maintenance Supervision and Engineering 52262 2515460 30 Maintenance of Structures .0 0 31 Maintenance of Boiler (or reactor) Plant 8248488 0 32 Maintenance of Electric Plant 2499711 0 33 Maintenance of Misc Steam (or Nuclear) Plant 3981568 13876 34 Total Production Expenses 109569757 9752144 35 Expenses per Net KWh 0.0213 0.0242 36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)Coal Oil Coal Oil 37 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)Tons Barrels Tons Barrels 38 Quantity (Units) of Fuel Burned 2870982 14542 0 237858 637 0 39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)9263 140000 0 8346 138800 0 40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 28.599 135.187 0.000 24.118 170.788 0.000 41 Average Cost of Fuel per Unit Burned 28.166 56.726 0.000 23.993 119,861 0.000 42 Average Cost of Fuel Burned per Millon BTU 1.515 9.648 0,000 1.430 20.560 0,000 43 Average Cost of Fuel Burned per KWh Net Gen 0,016 0.000 0.000 0,015 0.000 0.000 44 Average BTU per KWh Net Generation 10404.000 0.000 0.000 9922.000 0.000 0.000 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (REV. 12-03)Page 402 I I Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2008/Q4(2)D A Resubmission 04/15/2009 End of I STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 9. Items under Cost of Plant are based on U. S. of A. Accunts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electrc Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant."lndicate plants I designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cot units I used for the various components of fuel cot; and (c) any other informative data conceming plant type fuel used, fuel enrichment tye and quantity for the report period and other physical and operating characteristics of plant.Plant Plant Plant Line Name: Valmy Name: Danskin Name: Bennett Mountain No. I (d)(e)(f) Steam Gas Turbine Gas Turbine 1 Outdoor Conventional Conventional 2 2001 2005 3 1985 2001 2005 4 262.76 172.80 5 375 285 196 6 8554 746 322 7 0 261427 164159 8 0 0 9 0 0 10 0 8 4 11 1737664000 167976000 49056000 12 769351 402745 0 13 56855766 8954495 1455553 14 273173513 100952129 52070571 15 0 0 0 16 330798630 110309369 53526124 17 1166.8382 419.8104 309.7577 18 573795 146426 42012 19 41780567 12317741 5037853 20 0 0 0 21 3206517 0 0 22 0 0 0 23 0 0 0 24 1817960 204781 189740 25 I 1628064 261868 111357 26 49853 0 0 27 0 0 0 28 I 0 0 0 29 398714 99832 57815 30 5956555 85361 86618 31 I 1801439 423624 85247 32 327487 0 0 33 57540951 13539633 5610642 34 0.0331 0.0806 0.1144 35 I Coal Oil Gas Gas 36 Tons Barrels MCF MCF 37 870880 9916 0 1570200 0 0 512253 0 0 38 I 9802 138778 0 1038 0 0 1038 0 0 39 43.859 139.262 0.000 7.845 0.000 0.000 9.835 0.000 0.000 40 43.107 140.821 0.000 7.845 0.000 0.000 9.835 0.000 0.000 41 I 2.238 24.160 0.000 7.558 0.000 0.000 9.475 0.000 0.000 42 0.024 0.000 0.000 0.073 0.000 0.000 0.103 0.000 0.000 43 9686.000 0.000 0.000 9703.000 0.000 0.000 10839.000 0.000 0.000 44 I FERC FORM NO.1 (REV. 12-03)Page 403 This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I Î I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008/Q4 FOOTNOTE DATAI I I ~l1edule!!llg~; 4ii2~ Line No.:3-Co7Utin:b_~~__~__m__==-_-mm-_-m-__~~~--~~~~-~~.~- --= -- --~-~~JThis footnote applies to lines 3 and 4. The Jim Bridger Power Plant consists of four equal units constructed jointly by Idaho Power Company and Pacific Power and Light Company, with Idaho owning 1/3 and PacifiCorp owning 2/3. Unit #1 was placed in commercial operation November 30, 1974, Unit #2 December 1, 1975, Unit #3 September 1, 1976, and Unit #4 November 29, 1979. ~hedule Page;~ 402 Line No.: 3 Colümn: c ~~m~_ . ~ ___"~____'__'____~m_~_~~"_ This footnote applies to lines 3 and 4. The Boardman plant consists of one unit constructed jointly by Portland General Electric Company, Idaho Power Company, and Pacific Northwest Generating Company, with Idaho Power Company owning 10%. The unit was placed in commercial operation August 3, 1980. ~dule Page: 402 ~ Line No.: 3 Column: d ~_m~~~~ This footnote applies to lines 3 and 4. Th~ Valmy plant consists of two units constructed jointly by Sierra Pacific Power Company and Idaho Power Company, with Sierra owning 1/2 and Idaho owning 1/2. Unit #1 was placed in commercial operation December 11, 1981 and Unit #2 May 21, 1985. fSedule Page: 402 Line No.: 5 cijfü"iii:iiu --~---- -~-- _==-_~_u --- -- ------~~--~--~ ~-=:This footnote applies to line 5 and lines 12 through 43. Information reflects Idaho Power Company's share as explained in note for line 3 page 402 column B. I§~hedule Page: 402 Line No.: 5. Column: cThis footnote applies to line 5 and lines 12 through 43. Information reflects Idaho Power Company's share as explained in note on line 3 page 402 column C ~dule Page: 402 Line~No.: 5 Column: d .___________d_~~_____~_.___~~_ This footnote applies to line 5 and lines 12 through 43. Information reflects Idaho Power Company's share as explained in note for line 3 page 403 column D. ~hêdule Page: 402 Line No.: 9 Column: b m___~ ~-~__u~__~~__._~..___~~_.~====- _n_ m" "'-~---=J This footnote applies to lines 9, 10, and 11. PacifiCorp as operator of the plant will report this information. ~!!cLule Page: 402 LineNo.:9~-~Co¡iiiiii:c--~------~-~~m-~~_m~~~ ~~------..---~~~---- ~-=-=_=: This footnote applies to lines 9, 10, and 11. Portland General Electric Company, as operator will report this information.~~__.__.~.__u_.~~._.._~._~__~_._ .-~----. .___________~~___d. .--.--~-~.-~~d-.-l~checLule Page: 402 Line No.: 9 Column: d . . . . .__~_~__~____~___~~_______~ n__-- This footnote applies to lines 9, 10, and 11. sIerra Pacific Power, as operator of the plant, will report this information. .....J I I I I ----- ----.------.------~.. ---J I n~.____m.. -~.------~- "'J I __~J I I I I I I I I I IFERC FORM NO.1 (ED. 12-S7) Page 450.1 Name of Respondent Idaho Power Company YearlPeriod of ReportThis ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) D A Resubmission 04/15/2009 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Large plants are hydro plants of 10,000 Kwor more of installed capacity (name plate ratings) 2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project, give project number. 3. If net peak demand for 60 minutes is not available, give that which is available specifyng period. 4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant. End of 2008/Q4 I I I (a) FERC Licensed Projec No. 2736 Plant Name: American Falls (b) FERC Licensed Project No. 1975 Plant Name: Bliss (c) ILine No. Item 1 Kind of Plant (Run-of-River or Storage) 2 Plant Construction type (Conventional or Outdoor) 3 Year Originally Constructed 4 Year Last Unit was Installed 5 Total installed cap (Gen name plate Rating in MW) 6 Net Peak Demand on Plant-Megawatt (60 minutes) 7 Plant Hours Connect to Load 8 Net Plant Capabilty (in megawatt) 9 (a) Under Most Favorable Oper Conditions 10 (b) Under the Most Adverse Oper Conditions 11 Average Number of Employees 12 Net Generation, Exclusive of Plant Use - Kwh 13 Cost of Plant 14 Land and Land Rights 15 Structures and Improvements 16 Reservoirs, Dams, and Waterwys 17 Equipment Costs 18 Roads, Railroads, and Bridges 19 Asset Retirement Costs 20 TOTAL cost (Total of 14 thru 19) 21 Cost per KW of Installed Capacity (line 20 1 5) 22 Production Expenses 23 Operation Supervision and Engineering 24 Water for Power 25 Hydraulic Expenses 26 Electric Expenses 27 Misc Hydraulic Power Generation Expenses 28 Rents 29 Maintenance Supervision and Engineering 30 Maintenance of Structures 31 Maintenance of Reservoirs, Dams, and Waterways 32 Maintenance of Electric Plant 33 Maintenance of Misc Hydraulic Plant 34 Total Production Expenses (total 23 thru 33) 35 Expenses per net KWh Run-of-River Outdoor 1949 1950 75.00 67 8,784 I IOutdoor 1978 1978 92.30 95 5,506 I--- -- ~~-~- - --~----~~. ----~ --------- -- -----~~~-~~~~-- 109 o 4 264,778,000 76 1 4 315,334,000 I I 875,318 11,807,207 4,293,075 31,399,514 839,276 o 49,214,390 533.2003 740,154 967,473 8,213,695 7,277,392 486,477 o 17,685,191 235.8025 I 139,773 2,309,584 83,304 38,202 241,429 156 116,889 100,254 3,785 279,656 135,909 3,448,941 0.0130 724,988 433,728 469,608 54,806 183,946 3,057 101,733 58,081 7,771 238,805 108,885 2,385,408 0.0076 I I I ~----------~--~~--~--/~ ~ I I I I I I FERC FORM NO.1 (REV. 12-03)Page 406 Name of Respondent Idaho Power Company Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment. FERC Licensed Project No. 1971 Plant Name: Brownlee (d) FERC Licensed Project No. 2848 Plant Name: Cascade (e) FERC Licensed Project No. 1971 Plant Name: Oxbow Line No. Storage Outdoor 18,069,223 82,142 1,210,187 31,245,788 7,364,154 9,956,831 66,787,436 3,145,630 30,375,714 52,577,131 12,729,814 15,788,644 518,444 122,668 565,842 0 0 0 169,198,022 23,44,408 57,897,218 289.0298 1,887.6335 304.7222 750,163 172,275 372,539 448,065 105,669 205,834 760,847 177,126 363,156 331,519 82,474 191,076 537,499 136,528 243,686 237,758 113 40,826 435,098 69,737 200,140 255,345 42,690 290,134 280,498 3,317 9,028 396,062 128,839 186,019 723,775 87,519 404,437 5,156,629 1,006,287 2,506,875 0.0024 0.0213 0.0026 FFRC FORM NO.1 IREV.12.03\Paae 407 Name of Respondent Idaho Power Company YearlPeriod of Report End of 2008/Q4 IThis ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project, give project number. 3. If net peak demand for 60 minutes is not available, give that which is available specifyng period. 4, If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant. I (a) FERC Licensed Project No. 1971 Plant Name: Hells Canyon (b) FERC Licensed Project No. 2726 Plant Name: Malad (c) I ILine No. Item 1 Kind of Plant (Run-of-River or Storage) 2 Plant Construction type (Conventional or Outdoor) 3 Year Originally Constructed 4 Year Last Unit was Installed 5 Total installed cap (Gen name plate Rating in MW) 6 Net Peak Demand on Plant-Megawatts (60 minutes) 7 Plant Hours Connect to Load 8 Net Plant Capabilty (in megawatts) 9 (a) Under Most Favorable Oper Conditions 10 (b) Under the Most Adverse Oper Conditions 11 Average Number of Employees 12 Net Generation, Exclusive of Plant Use - Kwh 13 Cost of Plant 14 Land and Land Rights 15 Structures and Improvements 16 Reservoirs, Dams, and Waterways 17 Equipment Costs 18 Roads, Railroads, and Bridges 19 Asset Retirement Costs 20 TOTAL cost (Total of 14 thru 19) 21 Cost per KW of Installed Capacity (line 20 1 5) 22 Production Expenses 23 Operation Supervision and Engineering 24 Water for Power 25 Hydraulic Expenses 26 Electric Expenses 27 Misc Hydraulic Power Generation Expenses 28 Rents 29 Maintenance Supervision and Engineering 30 Maintenance of Structures 31 Maintenance of Reservoirs, Dams, and Waterways 32 Maintenance of Electric Plant 33 Maintenance of Misc Hydraulic Plant 34 Total Producton Expenses (total 23 thru 33) 35 Expenses per net KWh Outdoor 1967 1967 391.50 441 8,784 I I1948 1948 21.77 26 8,784 I- -~---- ~ --~--~-----~-~-~~~~ 445 137 5 1,885,251,000 25 21 1 158,613,000 I - - - ----~--- ~------~I 1,865,984 2,413,190 52,700,383 15,231,708 819,192 o 73,030,457 186.5401 205,376 2,671,314 6,219,827 4,091,287 304,683 o 13,492,487 619.7743 I I ~------~~ ~~ ~~----- -----~---~-~I 347,537 201,877 350,702 146,405 251,693 68,206 237,745 49,940 16,160 276,698 603,525 2,550,488 0.0014 134,202 583,708 158,683 57,328 78,084 o 46,887 12,000 26,115 32,814 88,090 1,217,911 0.0077 I , I I I l I i:i:Rr. i:ORM NO_ 1 (REV. 12..3\Paae 406.1 Year/Period of Report End of 2008/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) . The items under Cost of Plant represent accunts or combinations of accounts prescrbed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 6. Report as a separate plant any plant equipped with cobinations of steam, hydro, internal combustion engine, or gas turbine equipment. Name of Respondent Idaho POwer Company FERC Licensed Project No. 503 Plant Name: Swan Falls (e) FERC Licensed Project No. 18 Plant Name: Twin Falls Line No. FERC Licensed Project No. 2055 Plant Name: C J Strike (d) Run-ot-River Outdoor 1952 1952 82.80 84 8,762 Run-of-River Conventional Run-ot-River Conventional 3,353,651 51,675 255,499 6,049,184 25,357,052 10,823,950 10,201,230 13,856,887 7,908,870 7,460,833 30,378,323 20,598,630 248,183 835,946 1,917,603 °0 0 27,313,081 70,479,883 41,504,552 329.8681 2,819.1953 786.9653 1,015,212 252,191 201,677 757,997 162,357 132,692 1,318,885 181,279 110,028 33,863 28,083 36,660 391,877 131,425 146,334 69,656 8,074 1,131 260,710 92,665 17,834 164,018 119,589 9,598 228,392 59,632 2,489 569,022 86,032 28,543 271,564 119,377 53,012 5,081,196 1,240,704 739,998 0.0132 0.0108 0.0100 I i:i:R~ i:ORM NO 1 (REV. 12-03\Paae 407.1 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/15/2009 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facilty, indicate such facts in a footnote. If licensed project, give project number. 3. If net peak demand for 60 minutes is not available, give that which is available specifying period. 4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant. IName of Respondent Idaho Power Company YearlPeriod of Report End of 2008/Q4 I I (a) FERC Licensed Project No. 2777 Plant Name: Upper Salmon (b) FERC Licensed Project No. 2778 Plant Name: Shoshone Falls (c) ILine No. Item I 1 Kind of Plant (Run-of-River or Storage) 2 Plant Construction type (Conventional or Outdoor) 3 Year Originally Constrcted 4 Year Last Unit was Installed 5 Total installed cap (Gen name plate Rating in MW) 6 Net Peak Demand on Plant-Megawatt (60 minutes) 7 Plant Hours Connect to Load 8 Net Plant Capabilty (in megawatts) 9 (a) Under Most Favorable Oper Conditions 10 (b) Under the Most Adverse Oper Conditions 11 Average Number of Employees 12 Net Generation, Exclusive of Plant Use - Kwh 13 Cost of Plant 14 Land and Land Rights 15 Structures and Improvements 16 Reservoirs, Dams, and Waterwys 17 Equipment Costs 18 Roads, Railroads, and Bridges 19 Asset Retirement Costs 20 TOTAL cost (Total of 14 thru 19) 21 Cost per KW of Installed Capacity (line 20 1 5) 22 Production Expenses 23 Operation Supervision and Engineering 24 Water for Power 25 Hydraulic Expenses 26 Electrc Expenses 27 Misc Hydraulic Power Generation Expenses 28 Rents 29 Maintenance Supervision and Engineering 30 Maintenance of Structures 31 Maintenance of Reservoirs, Dams, and Waterways 32 Maintenance of Electrc Plant 33 Maintenance of Misc Hydraulic Plant 34 Total Production Expenses (total 23 thru 33) 35 Expenses per net KWh Run-of-River Outdoor 1937 1947 34.50 36 8,784 Run-of-River Conventional 1907 1921 12.50 13 4,206 I I~---~~~-~---~~--------~-----~~ -- -- ---- - ---~----~~~---~--- 39 32 4 210,736,000 14 11 2 47,665,000 I I 200,112 1.83,850 4,960,389 6,637,152 29,359 o 13;661,862 395.9960 311,407 1,212,177 512,402 4,589,586 51,383 ° 6,676,955 534.1564 I I _ ~___ ____~~~____~~~ft__~I 406,588 184,357 333,729 24,606 160,667 o 92,052 71,669 63,154 74,886 125,669 1,537,377 0.0073 254,415 177,585 254,108 21,816 131,944 30 99,967 28,922 40,933 56,241 73,255 1,139,216 0.0239 I I I I I I I ..i=n,. rol'b.. ..in .. IDI:\I .... n")\D~,..a AnA;? This ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) D A Resubmission 04/15/2009 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) . The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accunts. Production Expnses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Exenses." 6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment. Year/Period of Report End of 2008/Q4 FERC Licensed Project No. 1971 Plant Name: Common Facilties (d) FERC Licensed Project No. 2061 Plant Name: Lower Salmon (e) FERC Licensed Project No. 2899 Plant Name: Milner Line No. Run-of-River Outdoor 1949 1949 60.00 50 8,784 Run-of-River Conventional 114,367 422,168 138,100 25,988,200 2,728,103 10,336,682 13,556,785 6,960,182 17,147,050 1,253,321 6,941,771 27,640,547 99,051 88,693 501,877 0 0 0 41,011,724 17,140,917 55,764,256 0.0000 285.6820 938.0026 0 762,677 78,026 0 279,859 1,376,313 4,964,233 354,852 39,769 0 143,579 35,923 138,233 190,367 117,086 0 1,321 1,565 0 51,138 41,659 0 114,790 19,783 0 4,208 32,438 0 33,590 65,665 100,144 108,944 75,851 5,202,610 2,045,325 1,884,078 0.0000 0.0097 0.0359 FERC FORM NO.1 lREV.12-Ð3)Paae 407.2 This Page Intentionally Left Blank I I I I I I I I I I I I I I I I I I I I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2009 2008104 FOOTNOTE DATAI I I I I I I I IS . . --.--~------.-..-..-----.-.--.-..-- --...--_.. -.-----.------- ---.----- ._-.-....-_.---...-.-- --- --- ---.--------.---------, ehedule Page: 40~_.._ Line No.: 1 Colum'1: b ___. .._________~_n ._....._... ..... ... ...__.____ ..... u_ . ¡ American Falls generating capacity is dependent upon water releases controlled by theUni ted States Bureau of Reclamation. rschiilePage:~06 _~i~ê-';¡O:: 1 ~_~~~Tij!!~-~-~-. _ . _ ____ Cascade generating capacity is dependent States Bureau of Reclamation. ~edu¡iPge:-4i'_ Line No.: J.___Column: f Upstream storage in Brownlee Reservoir. ~tiedule Page: 406.t__ Lin.!__No.;J Column: b ________ ____ ______._ . _ Upstream storage in Brownlee Reservoir ~~~edule l!age~~rJ6.1." . ll!!~No.:!___Ç.olumn:_~_____ Lower Malad maximum demand 15, 000 Kw, Upper Malad ---- =-=-==~upon water releases controlled by the United ____________. -----...----.-.---=-.. i ì_ _____..____--___..____.__.___.....__.J -~----~ maximum demand 9, 000 Kw non-coincident. I I I I I I I I I I IFERC FORM NO.1 (ED. 12-S7) Page 450.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2) OA Resubmission 04/15/2009 GENERATING PLANT STATISTICS (Small Plants) 1, Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped storage plants of less than 10,000 Kw installed capacity (name plate rating).2, Designate any plant leased from others, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote, If licensed project, give project number in footnote. Line Year Instaiie \ja~aci ~et Peak Net GenerationName of Plant Orig.Name Plate atin~Demand Excluding Cost of PlantNo.Const.(In MW)(6~a1n.)Plant Use (a)(b)(c)(e)(f) 1 Hydro: 2 Clear Lakes 1937 2.50 2.2 16,198 1,759,032 3 Thousand Springs 1912 8.80 7.0 52,227 4,730,494 4 5 6 Internal Combustion: 7 Salmon Diesel (1)1967 5.00 5.0 120 901,055 8 9 10 11 (1) Salmon units are classified as standby. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 FERC FORM NO.1 (REV. 12-03) I I I I I I I I I I I I I I I I I I Page 410 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 GENERATING PLANT STATISTICS (Small Plants) (Continued) 3. List plants appropriately under subheadings for steam, hydro, nuclear, internal combustion and gas turbine plants, For nuclear, see instruction 11, Page 403, 4. If net peak demand for 60 minutes is not available, give the which is available, specifying period.5. If any plant is equipped with combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant However, if the exhaust heat from the gas turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant Plant Cost (Incl Asset Operation Production Expenses Fuel Costs (in cents LineRetire. Costs) Per MW Exc'l. Fuel i-uei Maintenance Kind of Fuel (per Millon Btu) (g)(h)(i)(j)(k)(i) No. 1 703,613 100,971 104,993 2 537,556 40,665 69,995 3 4 5 6 180,211 Diesel 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (REV. 12-03)Page 411 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS 1, Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater, Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Accunt 121, Nonutilit Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a difrent type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line, Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. I ATIONLine (Indicate w~~~Type of LENG~H ~oie WileS)~11l t e s30 NumberNo,other than u dergroun lines 60 cvcle 3 Dhase)Supporting report circuit miles)Of From To Operating Designed un ~iri,ciure I U~Vtuii.~res CircuitsStructureofLln~o not erDesirna ed ine(a)(b)(c)(d)(e)(g)(h) 1 Boardman Slatt 50.0(500.00 STower 1.79 1 2 3 Borah Midpoint 345,0(500.00 STowr 84.97 1 4 Jim Bridger Goshen 345,0(345.00 STower 226.17 1 5 State Line Midpoint 345,0(345.00 STower 76.08 2 6 Kinport Borah 345,0(345.00 STower 27.26 1 7 Midpoint Borah #1 345,0(345.00 HWood 79.28 1 8 Midpoint Borah #2 345.0l 345.00 HWood 7759 2 9 Adelaide Tap Adelaide 345.0(345.00 HWood 2.67 2 10 11 Quart LaGrande 230.0(230.00 HWoo 46,23 1 12 Midpoint Hunt 230.0(230.00 STowr 0.53 2 13 Brady Antelope 230.0(230.00 HWood 56.29 1 14 Brady Treasureton 230.0(230,00 HWood 0.13 1 15 Brady #1 & #2 Kinport 230.0(230,00 STower 17.94 2 16 Jim Bridger Point of Rocks 230.0(230,00 HWoo 1,40 1 17 Brownlee Ontario 230,OL 230.00 STowr 72.70 1 18 Mora Bowmont 138,00 230,00 SPWood 9,90 1 19 Mora Bowmont 138.00 230,00 HWood 10.77 1 20 Jim Bridger Point of Rocks 230.00 230.00 HWood 2.79 1 21 Caldwell 710 Locust 230.00 230.00 SPSteel 18.60 1 22 Boise Bench Caldwell 23Q.l 230.00 STower 7,58 1 23 Boise Bench Caldwell 230.0(230.00 HWoo 33.53 1 24 Boise Bench Cloverdale 230.0(230.00 STower 15.98 2 25 Boardman Dalreed Sub 230.0(230,00 HWood 1.68 1 26 Brownlee 714 Oxbow 230.0C 230,00 SP Steel 11,13 2 27 Caldwell Ontario 230.0(230.00 HWood 27,11 1 28 Caldwell Ontario 230.0(230.00 STower 3.28 1 29 Bennett Mtn PP Rattlesnake TS 230.0(230.00 SPSteel 4,48 1 30 Borah Hunt 230.0C 230.00 HSleel 68,23 1 31 Danskin Hubbard 230,OC 230,00 HSleel 36,24 1 32 Danskin Hubbard 230,OC 230,00 SPSteel 1.90 1 33 Danskin Hubbard 230.0C 230,00 SPSleel 1,30 2 34 Danskin Bennett Mtn 230.0C 230.00 SPSteel 2,30 1 35 Boise Bench Midpoint #1 230.0C 230.00 STower 0,86 1 36 TOTAL 4,726,77 11.02 173 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 422 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, fumish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specif whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns 0) to (i) on the book cost at end of year. COST OF LINE (Include In l,oiumn U) Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses (0)Expenses No.(i)0)(k)(I)(m)(n)(p) X1780ACSR 446,708 446,708 1 2 1272 ACSR 256,381 21,76,998 22,033,379 3 1272 ACSR 483,30~15,888,761 16,372,070 15,882,152 16,365,461 32,247,6P 4 95 ACSR 571,97~10,996,449 11,568,28 5 272 ACSR 344,22C 6,028,033 6,372,253 6 15,5 ACSR 283,143 5,779,608 6,062,751 5,763,958 6,047,101 11,811,O5~7 15.5ACSR :64,851 7,786,556 7,851,407 7,684,278 7,749,129 15,433,401 8 15.5 ACSR 51,44!347,946 399,394 9 10 95 ACSR 51,41/2,411,863 2,463,277 2,494,190 2,545,604 5,039,7~11 15,5 ACSR 9,141 998,452 1,007,597 12 1272 ACSR 108,301 2,502,500 2,610,801 13 95 ACSR 6,186 6,186 14 15,5 ACSR 18,82!969,476 988,305 15 1272 ACSR 1,19(51,525 52,715 16 X954ACSR 1,676,838 20,266,395 21,943,233 17 15,5 ACSR 347,96..2,012,372 2,360,334 2,011,502 2,359,464 4,370,966 18 15.5 ACSR 19 272 ACSR 1,89~212,523 214,422 20 1590 ACSR 2,138,236 8,755,911 10,894,147 21 1272 ACSR 1,134,421 5,699,649 6,834,070 1,464,007 5,396,300 6,860,307 13,720,614 22 15.5 ACSR 23 1272 ACSR 3,062,812 6,583,109 9,645,921 6,582,253 9,645,065 16,227,318 24 95AAC 80,895 80,895 25 54 ACSR 34,17 16,026,470 16,060,644 26 X954ACSR 194,763 5,925,083 6,119,846 5,890,298 6,085,061 11,975,359 27 272 ACSR 28 272 ACSR 81,701 1,666,354 1,748,055 29 590 ACSR 618,217 22,439,850 23,058,067 624,917 22,468,004 23,092,921 46,185,842 30 1590 Lapwing 9,666,096 9,666,096 31 1590 Lapwing 32 1590 Lapwing 33 590 Lapwing 3,293,005 3,293,005 34 15.5 ACSR 336,181 3,776,64 4,112,650 4,100,683 4,436,869 8,537,552 35 28,566.45 369,747,512 398,313,957 6,773,672 199,328,849 227,309,396 433,11,917 36 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 423 Name of Respondent This l!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage, 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission, 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutilty Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines, Minor portions of a transmission line of a diferent type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line, Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. Line DESIGNATION :.(KV)Type of LENG~H ~ole Wiles)(Indicate wtire hill t e sa 0 NumberNo.other than u dergroun hnes 60 cvcle 3 Dhase)Supporting report circuit miles)Of From To Operating Designed ! un ~(rnClUre unf~ri:i~res CircuitsStructureotLlneo 1)0 erDesir;ated Line(a)(b)(c)(d)(e)(g)(h) 1 Boise Bench Midpoint #1 23O,()230.00 HWood 108.11 1 2 Brownlee Quart Jct 23O,()230.00 STowr 1.52 1 3 Brownlee Quart Jct 23O.()230.00 HWoo 41.71 1 4 Brownlee Boise Bench #1 & #2 23O.()230.00 STowr 99.97 2 5 Oxbow Brownlee 230.0(230.00 STowr 10.23 2 6 Boise Bench Midpoint #2 230.0(230.00 STowr 3.42 1 7 Boise Bench Midpoint #2 230.0(230.00 HWood 102.53 1 8 Oxbow Pallette Jct 230.0(230.00 STower 20.21 2 9 Pallette Jct Imnaha 230.0l 230.00 HWood 24.43 2 10 Hells Canyon Palette Jct 230.0(230.00 STowr 8.24 2 11 Brownlee Boise Bench 230,0(230.00 STower 102.27 2 12 Boise Bench Midpoint #3 23O.0l 230.00 HWood 106.34 1 13 Palette Jct Enterprise 230.0l 230.00 HWood 29.08 1 14 Borah Brady #2 230.0l 230.00 STower 0,41 1 15 Borah Brady #2 230.0(230.00 HWood 3,58 1 16 Borah Brady #1 230.0(230.00 HWoo 3.83 1 17 18 Goshen State Line 161.00 161.00 HWood 90.49 1 19 Don Goshen 161,0i 161.00 STower 2.39 2 20 Don Goshen 161.0U 161,00 HWood 48.43 2 21 22 American Falls Power Plant Adelaide 138,OU 138,00 HWood 9.84 2 23 American Falls Power Plant Adelaide 138.00 138.00 SPWood 0.12 2 24 Minidoka Loop Adelaide 138,00 138.00 STower 1.07 2 25 Nampa Caldwell 138.00 138.00 SPWoo 10.73 2 26 Upper Salmon Mountain Home Jct 138.00 138.00 HWoo 53.61 1 27 Upper Salmon Cliff 138.0U 138.00 HWood 30.80 1 28 Eastgate Russet 138,0(138.00 SPWood 2.09 1 29 Brady Fremont 138.0(138.00 STowr 0,98 2 30 Brady Fremont 138.0(138.00 HWood 24,32 2 31 Brady Fremont 138.01 138,00 SPWoo 24.35 2 32 King Lower Malad 138,01 138,00 HWood 84.92 2 33 Emmett Jct Payette 138.01 138.00 HWood 66.44 2 34 Mountain Home AFB Tap 138.01 138.00 HWood 6,20 1 35 Ontario Quart 138,01 138,00 HWood 73.42 1 36 TOTAL 4,726.77 11,02 173 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 422.1 I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines, If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, fum ish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10, Base the plant cost figures called for in columns u) to (i) on the book cost at end of year. \"u;: I ur LINE (IneJde in Column u) Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses (0) EXJ)nses No.(i)u)(k)(I)(m)(n)(p) 15,5 ACSR 1 1795 ACSR 53,061 2,011,507 2,064,575 2 95 ACSR 3 ~ARIOUS 269,431 7,991,043 8,260,474 288,607 8,279,650 8,568,257 4 1272 ACSR 14,81C 1,182,550 1,197,360 5 ~5.5ACSR 227,82~5,764,129 5,991,954 5,861,700 6,089,525 11,951,225 6 ~ARIOUS 7 1272 ACSR 23,30E 2,075,244 2,098,552 8 h272ACSR 138,471 1,263,618 1,402,095 9 127 ACSR 10,731 1,252,130 1,262,867 10 954 ACSR 170,69~5,620.92 5,791,186 184,817 5,805,309 5,990,12€11 15.5 ACSR 247,857 4,954,729 5,202,586 5,416,132 5,663,989 11,080,121 12 1272 ACSR 51,12.1,631,895 1,683,017 13 1272 ACSR 3,06!226,250 229,318 '"31,992 235,060 467,052 14 15.5 ACSR 15 272 ACSR 10,0&1 339,595 349,659 311,349 321,413 632,76~16 17 ;i50COPPER 16,15!648,382 664,537 18 15,5 ACSR 76,041 1,652,914 1,728,955 19 397.5 ACSR 20 21 ~OCOPPER 26,501 2,388,737 2,415,244 2,397,774 2,424,281 4,822,055 22 50 COPPER 23 15.5 ACSR 15,08!249,232 264,320 21,326 249,233 270,559 541,18 24 95AAC 157,43.1,954,139 2,111,571 1,753,582 1,911,014 3,664,596 25 95 ACSR 47,681 1,858,259 1,905,946 48,370 2,544,748 2,593,118 5,186,236 26 95 ACSR 43,561 764,183 807,751 27 95AAC 270,82'557,504 828,327 28 íiARIOUS 564,93.3,557,039 4,121,971 3,593,335 4,158,267 7,751,602 29 vARIOUS 30 ARIOUS 31 ARIOUS 76,82 1,622,351 1,699,174 1,797,737 1,874,560 3,672,297 32 ARIOUS 30,91E 2,291,614 2,322,532 2,416,389 2,447,307 4,863,696 33 97,5 ACSR 1,95E 1,955 34 ARIOUS 34,21 1,552,878 1,587,306 1,551,834 1,586,262 3,138,09E 35 28,566,445 369,747,512 398,313,957 6,773,672 199,328,849 227,309,396 433,411,917 36 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 423.1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) fjA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4, Exdude from this page any transmission lines for which plant costs are included in Account 121, Nonutilty Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one ty of supporting structure, indicte the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a diferent type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each trnsmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line, Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. Line luN YOI,TAGE(KV)Type of LE~G~H roie 'Piles) (Indicate where l;'8t e asd'0 NumberNo.other than u ergroun lines Of60 cide 3 ohase \Supporting report circuit miles) From To Operating Designed un ~(rl;c(ure unf~u~h~res CircuitsStructureDeof.Llne o 110 er (a)(b)(c)s'lated ine (d)(e)(g)(h) 1 King American Falls PP 138.0(138.00 STowr 1.03 2 2 King American Falls PP 138.0(138.00 HWood 145.99 1 3 King American Falls PP 138.0(138.00 SPWood 3,71 1 4 Duffn Clawson 138.0(138.00 HWood 6.22 1 5 American Falls Brady Tie 138.0(138.00 HWood 0.33 1 6 Upper Salmon A-B King 138.0(138.00 HWood 5.88 1 7 Upper Salmon B Wells 138.0(138,00 HWood 125.58 1 8 King Wood River 138.0(138.00 HWood 73.56 1 9 Boise Bench Grove 13fó(138.00 SPWood 10,44 2 10 Ouart John Day 138.0(138.00 HWood 67.31 1 11 Sinker Creek Tap 138.0(138.00 HWood 2.80 1 12 Mora Cloverdale 138.0(138.00 HWood 2.57 1 13 Mora Cloverdale 138.0(138.00 SPWoo 22.37 1 14 Mora Cloverdale 138.0(138,00 SPSteel 0.96 2 15 Stoddard Jct Stoddard Sub 138.0(138.00 SPSteel 3,80 1 16 Fossil Gulch Tap 138.0(138.00 HWoo 1.95 1 17 Wood River Midpoint 138,OL 138.00 HWoo 53.06 . 2 18 Wood River Midpoint 138,OU 138.00 SPWoo 16.69 2 19 Oxbow McCall 138.0U 138.00 HWood 38.47 1 20 Oxbow McCall 138.0U 138,00 SPWood 2.32 1 21 Lowell Jct Nampa 138,OU 138,00 SPWood 7,57 2 22 Hunt Milner 138.00 138,00 SPWood 19,39 1 23 Strike Bruneau Bridge 138.0(138.00 HWoo 13.48 1 24 American Falls Kramer Sub 138.0(138.00 SPWood 18.40 2 25 Pingree Haven 138.0l 138.00 SPWoo 11,75 1 26 Midpoint Twin Falls 138.0(138,00 SPWood 25,14 2 27 Twin Falls Russett 138.0(138,00 SPWood 1.72 1 28 Blackfoot Aiken 138.0l 138,00 SPWood 6.17 2 29 Peterson Tendoy 138.0C 138.00 HWood 57,22 1 30 Eastgate Tap Eastgate 138.0(138.00 S PWood 7.30 1 31 Boise Bench Mora 138.0(138,00 HWood 13.17 2 32 Bowmont-Caldwell SimplotSub 138,00 138.00 SPWood 0,51 1 33 Gary Lane Eagle 138.0(138.00 SPWood 6.53 1 34 Locust Grove Blackcat Sub 138.0(138.00 SP Steel 9.93 2.98 1 35 Boise Bench Butler 138,OL 138,00 SPWood 0.08 4.02 1 36 TOTAL 4,726.77 11.02 173 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 422.2 I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such propert is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specif whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specif whether lessee is an associated company. 10. Base the plant cost figures called for in columns ü) to (I) on the book cost at end of year. COST OF LINE (Include in Column ü) Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses (0) Expenses No.(i)ü)(k)(I)(m)(n)(p) 15,5 ACSR 148,914 5,54,203 5,693,117 6,854,888 7,003,802 13,858,69C 1 15.5 ACSR 2 15.5 ACSR 3 10 4,191 309,827 314,018 4 954 ACSR 96,921 96,921 5 050 COPPER 2,741 93,073 95,814 6 ~ARIOUS 28,49(1,745,804 1,774,294 2,102,923 2,131,413 4,234,336 7 MARIOUS 173,68 2,355,148 2,528,831 2,691,460 2,865,143 5,556,603 8 ~ARIOUS 225,60 1,630,589 1,856,191 1,660,128 1,885,730 3,545,858 9 ß97.5ACSR 92,17 2,362,416 2,454,589 10 WARIOUS 21 77,199 77,219 11 15.5 ACSR 2,225,22(6,996,618 9,221,844 2,266,792 8,046,783 10,313,575 20,627,15C 12 ~ARIOUS 13 95AAC 14 272 ACSR 15 i?50COPPER 451 63,439 63,889 16 397.5 ACSR 281,061 6,374,306 6,655,370 6,390,048 6,671,112 13,061,160 17 397,5 ACSR 18 397,5 ACSR 109,89~2,314,194 2,424,093 2,417,537 2,527,436 4,94,973 19 397.5 ACSR 20 15.5 ACSR 211,131 1,493,264 1,704,395 1,488,956 1,700,087 3,189,043 21 15.5 ACSR 3,32~1,187,302 1,190,626 1,195,361 1,198,691 2,394,052 22 397.5 ACSR 14,92 587,404 602,331 23 15.5 ACSR 13,73-1,052,549 1,066,283 24 97,5 ACSR 11,21 778,092 789,305 18,223 778,091 796,314 1,592,628 25 VARIOUS 54,84f 2,958,765 3,013,613 26 15,5 ACSR 16,79C 206,158 222,948 27 15.5 ACSR 13,61t 456,919 470,535 477162 490,778 967,94C 28 97.5 ACSR 395,696 3,49,949 3,845,645 29 15.5 ACSR 45,98~1,058,898 1,104,887 30 15.5 ACSR 14,691 627,703 642,400 627,920 642,617 1,270,537 31 95AAC 49,642 49,62 32 95AAC 489,031 1,944,888 2,433,925 33 1272 ACSR 935,72'3,610,071 4,545,796 34 1272 ACSR 34,68 838,605 873,292 35 28,566,445 369,747,512 398,313,957 6,773,672 199,328,849 227,309,396 433,411,917 36 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 423.2 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) OA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater, Report transmission lines below these voltages in group totals only for each voltage. 2, Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Propert, 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6, Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. DESI~NA IIUNLine (Indicate w~~';Type of LENG~H ~ole miles) h~t e s30f NumberNo.other than u ergroun lines Of60 cvcle 3 Dhase \Supporting report circuit miles) From To Operating Designed I vn qlfl,ciure I vnf;:tru~hu.res CircuitsStructureof Line o -triot erDesil;ated ine(a)(b)(c)(d)(e)(g)(h) 1 Eagle Star 138.0(138.00 SPWood 6,35 1 2 Karcher Sub Zilog Tap 138.0(138.00 S PSteel 2,09 1 3 Cloverdale -712 712 -Wye 138.OC 138.00 S P Stee 0.21 4,02 1 4 Butler Wye 138.0C 138.00 S P Steel 2.85 1 5 Horseflat Starkey 138.0(138.00 HWood 33.60 1 6 Starkey Mccll 138.0(138.00 S PSteel 2.08 2 7 Starkey Mccall 138.0(138.00 HWood 3,80 1 8 Starkey Mccall 138.0(138.00 S PSteel 1.50 1 9 Starkey Mccall 138.0(138.00 SPWood 17.61 1 10 Chestnut Happy Valley 138.0C 138.00 S PSteel 2.78 1 11 Garnet Ward 138.00 5.25 ' 12 McCall Lake Fork 138.0C 138.00 SPWood 8.83 1 13 McCall Lake Fork 138,0(138.00 SSteel 2.90 14 Caldwell Wills 138.OC 138.00 Sr'Steel 1.30 1 15 Caldwell Willis 138.OC 138.00 S P Stee 1.59 1 16 Caldwell Wills 138.OC 138.00 SPWood 0.87 1 17 Valivue Tap 138.OC 138.00 S P Steel 0.80 2 18 Kinport Don #1 138.0(138.00 STower 1.24 2 19 Twin Falls PP Tap 138.0C 138.00 HWood 0.82 1 20 American Falls PP Amercian Falls Trans ST 138,OC 138.00 S PSteel 0,37 1 21 Lower Salmon King Tie 138.0(138.00 HWood 0,22 1 22 C J Strike Strike Jct 138.0(138.00 STower 4,31 2 23 Strike Jct Mountain Home Jct 138.0C 138.00 HWood 26.70 1 24 Strike Jct Bowmont 138.00 HWood 0,05 1 25 Strike Jet Bowmont 138.0C 138.00 STower 0.36 1 26 Strike Jct Bowmont 138.OC 138.00 HWood 68.22 1 27 Lucky Peak Lucky Peak Jct 138.0(138.00 HWood 4.43 2 28 Bliss King 138.0(138.00 HWood 10.4 1 29 Milner Deadend Milner PP 138.0(138.00 SPWood 1.31 1 30 Swan Falls Tap 138,0(138.00 HWood 0.95 1 31 32 33 34 Hines BPA (Harney)115,O(115.00 HWood 3.28 1 35 36 TOTAL 4,726.77 11,02 173 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 422.3 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such propert is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company, 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10, Base the plant cost figures called for in columns ü) to (I) on the book cost at end of year. COST OF LINE (Include in Column OrLand,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total UneOther Costs Expenses Expenses (0) Expenses No,(i)ü)(k)(I)(m)(n)(p) 15.5 ACSR 2,909,433 2,909,433 1 95AAC 43,031 443,805 486,840 2 1272 ACSR 140,41,709,148 849,560 3 95 ACSR 134,471 1,405,436 1,539,907 4 15.5 ACSR 657,88~19,860,558 20,518,441 5 15.5 ACSR 6 15.5 ACSR 7 15.5 ACSR 8 15.5 ACSR 9 272 ACSR 78,57!1,821,921 1,900,500 10 40,58(40,580 11 15.5 ACSR 399,781 4,731,449 5,131,230 331,539 4,662,028 4,993,567 9,987,134 12 13 1272 ACSR 168,22'2,141,218 2,309,443 14 95 ACSR 15 95 ACSR 16 95 ACSR 351,497 351,497 17 15.5 ACSR 1,174 212,77 213,951 18 50 COPPER 5f 53,889 53,947 19 15.5 ACSR 76,560 76,560 20 97.5 ACSR 4,406 4,406 21 15,5 ACSR 1,074 253,872 254,946 22 97,5 ACSR 4,35~524,571 528,926 2,537,731 2,542,086 5,079,817 23 15,5 ACSR 29,90¿1,776,898 1,806,800 86,651 1,859,070 1,945,721 3,891,442 24 15.5 ACSR 25 26 15,5 ACSR 279,81 279,488 27 15.5 ACSR 5,621 964,435 970,055 28 15.5 ACSR 2,81'183,606 186,420 29 97,5 ACSR 12,88!261,511 274,396 30 31 32 33 97,5 ACSR 1,97f 63,404 65,382 34 35 28,566,445 369,747,512 398,313,957 6,773,672 199,328,849 227,309,396 433.11,917 36 I I I I I I I I I I I I I I I I I IFERC FORM NO.1 (ED. 12-87)Page 423.3 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Accunt 121, Nonutilty Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines, Minor portions of a transmission line of a diferent type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. Line DESIGNATION (Indicate w~~YJ Type of LENG~H role 'Viles) ~iat e asao NumberNo.other than u ergroun lines Of60 cvcle 3 Dhase)Supporting report circuit miles) From To Operating Designed un ~trl,cture ' untsulmres CircuitsStructureof Line o toot erDesir;ated ine(a)(b)(c)(d)(e)(9)(h) 1 2 69 Kv Lines 69.0(69.00 HWoo 166.31 1 3 69 Kv Lines 69.0(69.00 SPWoo 923.11 1 4 5 646 Kv Lines 46.0(46.00 SPWoo 412,07 1 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 TOTAL 4,726,77 11.02 173 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 422.4 I I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) FiA Resubmission 04/15/2009 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line, Designate in a footnote if you do not include Lower voltage lines with higher voltage lines, If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specif whether lessee is an associated company. 10. Base the plant cost figures called for in columns ü) to (I) on the book cost at end of year. l,V~ i VI" LINE (InCfude inThlumn ü) Land,EXPENSES, EXCEPT DEPRECIATION AND TAXi:S Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses Expenses(i)ü)(k)(I)(m)(n)(0)(p)No. 1 WARIOUS 928,99(36,062,02 36,991,692 1,438,423 39,551,848 40,990,271 81,980,54~2 IVARIOUS 3 4 5 VARIOUS 176,26~8,585,338 8,761,603 9,587,492 9,763,757 19,351,249 6 7 5,736,25 5,736,253 8 9 10 11 .12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 28,56,445 369,747,512 398,313,957 6,77,672 199,328,849 227,309,396 433,411,917 36 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (ED. 12-87)Page 423.4 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/Q4 (2) DA Resubmission 04/15/2009 TRANSMISSION LINES ADDED DURING YEAR 1.Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report minor revisions of lines. 2. Provide separate subheadings for overhead and under- ground construdion and show each transmission line separately. If actual costs of competed construdion are not readily available for reportng columns (I) to (0), it is permissible to report in these columns the Line L1N~ n~c;i ATluN L~~9th ::Ut-PUK IINI. ::IKUi;TuR~l;IKi;UITS t-~SIWlll;IUR No..l\verageFromToinTypeNumber per Present UltimateMilesMiles(a)(b)(c)(d)(e)(f)(g) 1 Adrian Tup Adrian Sub 5.65 SPWood 19,60 1 1 2 Starkey Mccall 17.61 SPWood 17.60 1 1 3 Starkey Mccall 3.80 HWood 6,58 1 1 4 Starkey Mccall 2.08 SP Steel 17.60 2 2 5 Starkey Mccall 1.50 SP Steel 17.60 1 1 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 TOTAL 30,64 78.98 6 6 FERC FORM NO.1 (REV. 12-03) I I I I I I I I I I I I I I I I I I Page 424 I I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2008/04 (2) FiA Resubmission 04115/2009 TRANSMISSION LINES ADDED DURING YEAR (Continued) costS. Designate, however, if estimated amounts are reported. Include costs of Clearing Land and Rights-of-Way, and Roads and Trails, in column (I) with appropriate footnote, and costs of Underground Conduit in column (m). 3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase, indicate such other characteristic. Voltage LIN~l,U::1 LineSizeSpecifcationConf~uration KV Land and Poles, Towers Conductors Asset Total No. and pacing (Oper~ting)LandcFights and Fixtures and Devices Retire, Costs(h)(i)(j)(k I)(m)(n)(0)(p) 397,5 ACSR TVS5'69 13,254 1,091,584 1.104,838 2,209,676 1 715.5 ACSR TVS 7'138 9,697 6,715,361 6,725,058 13.450,116 2 715,5 ACSR Hor 16'138 3 715,5 ACSR TVSDC6'138 4 715,5 ACSR TVS 7'138 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 22,951 7,806,945 7,829,896 15,659,792 44 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 (REV. 12-03)Page 425 Name of Respondent ThiS~IS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)D A Resubmission 04/15/2009 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize accrding to function the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Adelaide trnsmission 345.00 138.00 13.80 2 Aiken distribution 46.00 13.00 3 Alameda distribution 46.00 13.00 4 Alameda distrbution 138.00 13.00 5 American Falls PP - attended trnsmission 138.00 13.80 6 American Falls trnsmission 138.00 46.00 12.50 7 Artesian distrbution 46.00 13.00 8 Bannock Creek distrbution 46.00 13.00 9 Bennett Mountain Power Plant trnsmission 230.00 18.00 10 Bennett Mountain Power Plant trnsmission 18.00 4.16 11 Bethel Court distrbution 138.00 13.00 12 Black Cat distrbution 138.00 13.09 13 Blackfoot distrbution 46.00 12.50 14 Biackfoot distrbution 161.00 46.00 12.47 15 Bliss - attended trnsmission 138.00 13.80 16 Blue Gulch distrbution 138.00 34.50 17 Boise Bench - attended distrbution 138.00 34.50 18 Boise Bench - attended trnsmission 138.00 69.00 13.80 19 Boise Bench - attended trnsmission . 230.00 138.00 13.80 20 Boise distrbution 138.00 13.00 21 Borah trnsmission 345.00 230.00 13.80 22 Bowmont distrbution 69.00 46.00 6.90 23 Bowmont distrbution 138.00 34.50 24 Bowmont trnsmission 138.00 69.00 13.80 25 Brady transmission 46.00 12.50 26 Brady trnsmission 230.00 138.00 13.80 27 Brownlee - attended trnsmission 230.00 13.80 28 Bruneau Bridge distrbution 138.00 34.50 29 Buckhorn distrbution 69.00 35.00 30 Bucyrus distrbution 46.00 7.20 31 Buhl distrbution 46.00 13.00 32 Burley Rural distribution 69.00 13.00 33 Butler distrbution 138.00 13.00 34 Caldwell distribution 138.00 13.00 35 Caldwell distribution 138.00 69.00 13.00 36 Caldwell transmission 230.00 138.00 12.50 37 Canyon Creek distribution 138.00 34.50 38 Canyon Creek transmission 138.00 69.00 12.50 39 Cascade Power Plant - attended trnsmission 69.00 4.60 40 Cascade Distribution 69.00 13.10 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 lED. 12.96)Paae 426 I Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 SUBSTATIONS (Continued) 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifers, condensers, etc.and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of GI-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other part is an associated company. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa)Transformers Spare Total Capacity No.In Service Transformers Type of Equipment Number of Units (In ~~a) (f)(g)(h)(i)u)(k 300 2 1 20 2 2 15 1 3 18 1 4 72 1 5 25 1 6 10 1 7 10 1 8 135 1 9 5 1 10 15 1 11 24 1 12 30 2 13 130 4 1 14 69 3 15 15 1 16 42 2 17 75 3 18 494 4 19 67 3 20 450 3 1 21 8 3 22 18 1 23 50 2 24 8 25 300 3 26 734 5 1 27 30 2 28 20 1 29 6 1 4 30 20 2 31 12 1 32 48 2 33 39 2 1 34 75 3 35 240 2 36 15 1 37 1 38 12 1 39 10 1 40 . I I I I I I I I I I i.i I I I I I I FERC FORM NO.1 (ED. 12.96)Paae 427 Name of Respondent This 0000 Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/04 (2)o A Resubmission 04/1512009 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in . column (f). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Chestnut distrbution 138.00 13.00 2 Clear Lake - attended transmission 46.00 2.30 3 Cliff trnsmission 138.00 46.00 12.50 4 Cloverdale Distrbution 138.00 13.00 5 Dale distrbution 69.00 13.00 6 Dale distrbution 138.00 34.50 7 Dale Transmission 138.00 46.00 12.50 8 Danskin trnsmission 230.00 138.00 13.80 9 Danskin distrbution 18.00 4.16 10 Danskin trnsmission 138.00 12.00 11 Don distrbution 138.00 7.60 12 Don distrbution 138.00 13.20 13 Don distribution 138.00 13.00 14 Don distrbution 14.00 15 DRAM distrbution 138.00 13.00 16 DRAM distrbution 230.00 138.00 13.80 17 Duffn distrbution 138.00 34.50 18 Eagle distrbution 138.00 13.00 19 Eastgate distrbution 138.00 13.00 20 Eckert distrbution 138.00 36.20 21 Eden distrbution 138.00 34.50 22 Eden distrbution 138.00 46.00 12.50 23 Elkhorn distrbution 138.00 12.00 24 Elmore trnsmission 138.00 34.50 25 Elmore distrbution 138.00 69.00 12.50 26 Emmett distrbution 138.00 12.50 27 Emmett Transmission 138.00 69.00 12.50 28 Falls distrbution 46.00 12.50 29 Filer distrbution 46.00 12.50 30 Flying H distrbution 69.00 2.40 31 Fort Hall distribution 46.00 12.50 32 Fossil Gulch distribution 138.00 34.50 33 Fremont transmission 138.00 46.00 12.50 34 Gary distribution 138.00 13.00 35 Gem distribution 69.00 13.00 36 Golden Valley distrbution 69.00 12.50 37 Gowen Substation distrbution 138.00 35.00 38 Grindstone distrbution 35.00 12.50 39 Grove distrbution 138.00 12.50 40 Hagerman distribution 46.00 12.50 I I I I I I I I I I I I I I I I I I I i:i:ør- i:OØM NO 1 ii:n 1?QI;\Pane 426.1 I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)D A Resubmission 04/15/2009 SUBSTATIONS (Continued) 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other part is an associated company. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa)Transformers Spare Total Capacity No.In Service Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(i)0)(k) 48 2 1 4 1 2 16 3 1 3 48 2 4 9 5 27 1 6 25 1 7 14 1 1 8 6 1 9 96 2 10 1 11 108 6 1 12 26 1 13 80 6 14 134 8 15 160 2 16 36 2 17 38 2 18 36 2 19 18 1 20 24 1 21 15 1 22 15 2 23 17 1 24 30 2 25 15 1 26 25 1 27 17 2 28 10 1 29 15 2 30 10 1 1 31 15 1 32 50 3 1 33 36 2 34 17 2 35 10 1 1 36 24 1 37 10 2 38 72 3 39 15 2 1 40 I I I I I I I I I I I I I I I I I I FERC FORM NO.1 tED. 12.96\Paae 427.1 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) ri A Resubmission 04/15/2009 SUBSTATIONS 1.Report below the information called for conceming substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether trnsmission or distribution and whether attended or unattended. At the end of the page, summarize accrding to function the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Hailey distribution 138.00 12.50 2 Happey Valley distrbution 138.00 13.09 3 Haven distrbution 46.00 34.50 4 Haven trnsmission 138.00 46.00 5 Hewlett Packard distrbution 138.00 13.10 6 Hidden Springs distrbution 138.00 13.09 7 Highland distrbution 138.00 13.09 8 Hil distribution 138.00 12.50 9 Hillsdale distrbution 138.00 10 Homedale distrbution 69.00 12.50 11 Horse Flat transmission 230.00 138.00 13.80 12 Horseshoe Bend distrbution 35.00 12.50 13 Horseshoe Bend distrbution 69.00 36.20 14 Horseshoe Bend distrbution 69.00 25.00 15 Huston distrbution 69.00 13.00 16 Hulen distrbution 46.00 13.00 17 Hunt trnsmision 230.00 138.00 13.80 18 Hydra distrbution 138.00 34.50 19 Island distrbution 69.00 12.50 20 Jerome distribution 138.00 12.50 21 Julion Clawson distrbution 138.00 34.50 22 Joplin distrbution 138.00 13.00 23 Joplin distrbution 138.00 35.00 24 Karcher distrbution 138.00 13.09 25 Kenyon distrbution 69.00 12.50 26 Ketchum distrbution 138.00 12.50 27 Kinport transmission 161.00 46.00 13.00 28 Kinport transmission 230.00 138.00 12.50 29 Kinport transmission 230.00 138.00 13.80 30 Kinport transmission 345.00 230.00 13.80 31 Kramer distribution 138.00 34.50 32 Kramer distribution 138.00 13.00 33 Kuna distribution 138.00 13.00 34 Lake Fork distribution 138.00 36.20 35 Lake Fork transmission 138.00 69.00 12.50 36 Lamb distrbution 138.00 13.09 37 Lansing distrbution 69.00 13.00 38 Lincoln distrbution 138.00 13.00 39 Linden distribution 138.00 13.00 40 Locust distrbution 138.00 34.50 I I I I I I I I I I I I I I I I I I I i:i:Rr. i:nRM Nn 1 IFn 12.Q6\Paae 426.2 I Name of Respondent This (80rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 SUBSTATIONS (Continued) I 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxilary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by I reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other part, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other part is an associated company. I Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa) Transformers Spare Total Capacity No. I In Service Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(i)ü)(k) 20 1 1 I 18 1 2 12 1 3 1 4 I 20 1 5 8 1 6 18 1 7 I 24 1 8 24 1 9 20 2 10 I 100 1 11 5 1 12 12 1 13 I 5 1 14 10 1 15 10 1 16 I 300 3 17 24 1 18 12 1 19- I 40 2 20 30 2 21 .15 1 22 I 18 1 23 12 1 24 20 2 25 I 42 2 26 7 27 180 1 28 I 180 1 29 600 3 1 30 12 1 31 I 18 1 32 15 1 33 18 1 34 I 15 1 35 18 1 36 12 1 37 I 10 1 38 33 2 39 48 2 40 I i:1=1:U" i:oi;M NO 1 t~n 1?Qf¡\Paoe 427.2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize accrding to functon the capacities reported for the individual stations in column (f). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Locust transmission 230.00 138.00 13.00 2 Lower Malad - attended trnsmission 138.00 7.20 3 Lower Salmon - attended trnsmission 138.00 13.80 4 Map Rock distribution 69.00 12.50 5 McCall distrbution 69.00 12.50 6 McCall distrbution 138.00 35.00 7 McCall trnsmission 138.00 69.00 13.09 8 Meridian distrbution 138.0C 13.00 9 Micron distrbution 138.00 12.50 10 Midpoint trnsmission 230.00 138.00 13.80 11 Midpoint transmission 345.00 230.00 13.80 12 Midpoint transmission 500.00 345.00 13 Midrose distrbution 138.00 13.09 14 Milner distrbution 138.00 69.00 12.47 15 Milner distrbution 69.00 46.00 6.90 16 Milner distrbution 138.00 34.50 17 Milner PP - attended trnsmission 138.00 13.80 18 Moonstone distrbution 138.00 34.50 19 Mora distrbution 138.00 34.50 20 Moreland distrbution 46.00 12.50 21 Moreland distrbution 46.00 34.50 12.50 22 Mountain Home distrbution 69.00 12.50 23 Mountain Home Air Force Base distribution 69.00 12.50 24 Mountain Home Air Force Base distribution 138.00 12.50 25 Nampa distrbution 230.00 138.00 13.80 26 Nampa distrbution 138.00 12.50 27 New Meadows distrbution 69.00 35.00 28 New Plymouth distribution 69.00 12.50 29 Notch Butte distrbution 13.00 7.56 30 Orchard distrbution 69.00 13.00 31 Orchard distrbution 69.00 35.00 12.47 32 Parma distribution 69.00 12.50 33 Parma distribution 69.00 34.50 34 Paul distribution 138.00 34.50 12.50 35 Payette distribution 138.00 12.50 36 Pingree transmission 138.00 46.00 12.50 37 Pingree distribution 138.00 36.00 38 Pleasant Valley distrbution 138.00 34.50 39 Pocatello distribution 46.00 12.50 40 Portneuf distribution 138.00 36.20 I I I I I I I I I I I I I I I I I I I FERC FORM NO.1 lED. 12-96)Paae 426.3 I Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) n A Resubmission 04/15/2009 SUBSTATIONS (Continued) I 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxilary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by I reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other part is an associated company. I Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa) Transformers Spare Total Capacity No. I In Service Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(i)ü)(k) 360 2 1 I 15 1 2 70 4 3 10 1 4 I 8 1 5 18 1 6 30 1 7 I 36 2 8 48 4 9 120 1 10 I 720 2 11 750 3 1 12 18 1 13 I 100 4 14 10 4 15 16 1 16 I 36 1 17 12 1 18 39 2 19 I 13 2 20 10 3 1 21 15 1 22 I 1 23 18 1 24 180 1 25 I 50 3 26 12 1 27 10 1 28 I 11 1 29 4 1 30 16 4 31 I 10 1 32 12 1 33 36 2 34 I 22 3 35 50 3 36 22 2 37 I 42 2 38 36 2 39 18 1 40 I i:i:Dr i:nDM Nn 1 (i:n 1?Q~\Pane 427.3 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) D A Resubmission 04/15/2009 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize accrding to function the capacities reported for the individual stations in column (t). Une VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Porteuf distrbution 46.00 35.00 2 Rockford distrbution 46.00 12.50 3 Russett distrbution 138.00 12.50 4 Sailor Creek distrbution 138.00 2.40 5 Sailor Creek distrbution 138.00 34.50 6 Salmon distrbution 69.00 12.50 7 Salmon distrbution 69.00 34.50 12.50 8 Shoshone distrbution 46.00 13.00 9 Shoshone distrbution 46.00 7.20 10 Shoshone Falls - attended trnsmission 46.00 2.30 11 Shoshone Falls - attended trnsmission 46.00 6.60 12 Silver distrbution 138.00 34.50 13 Simplot distrbution 138.00 12.50 14 Sinker Creek distribution 138.00 34.50 15 Siphon distrbution 138.00 34.50 16 South Park distrbution 46.00 13.00 17 Star distrbution 138.00 13.00 18 Starkey Transmission 138.00 69.00 12.50 19 State distrbution 69.00 12.50 20 Stoddard distrbution 138.00 13.00 21 Strike Power Plant - attended trnsmission 138.00 13.80 22 Sugar distribution 138.00 34.50 23 Swan Falls - attended trnsmission 138.00 6.90 24 Taber distrbution 46.00 12.50 25 Ten Mile distrbution 138.00 13.09 26 Terry distrbution 138.00 12.50 27 Thousand Springs - attended trnsmission 46.00 6.90 28 Thousand Springs - attended trnsmission 7.00 2.40 29 Toponis distrbution 138.00 34.50 30 Twin Falls distrbution 138.00 13.00 31 Twin Falls trnsmission 138.00 46.00 12.50 32 Twin Falls PP - attended trnsmission 138.00 7.20 33 Twin Falls PP - attended trnsmission 138.00 13.20 34 Upper Malad - attended transmission 46.00 7.20 35 Upper Salmon- attended transmission 138.00 7.20 36 Ustick distrbution 138.00 12.50 37 Vallvue distribution 138.00 13.09 38 Victory distrbution 138.00 12.50 39 Ware distrbution 69.00 12.50 40 Weiser distribution 69.00 12.50 I I I I I I 1 I I I I I I I I I I I I FERC FORM NO.1 lED. 12-96\Paae 426.4 I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmissíon 04/15/2009 SUBSTATIONS (Continued) I 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxilary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other part is an associated company. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa)Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units (In MVa) (f)(g)(h)(i)ü)(k) 1 1 14 2 2 18 1 3 15 2 4 15 1 5 10 1 4 6 10 3 1 7 I 10 1 1 8 2 3 9 3 1 10 10 1 11 12 1 12 15 1 13 I 12 1 14 33 2 15 10 1 16 I 18 1 17 18 1 18 33 2 19 I 15 1 20 83 3 21 20 2 22 I 18 1 23 5 1 24 24 1 25 I 42 3 26 8 1 27 2 1 28 I 18 1 29 44 2 30 33 2 31 9 1 32 72 1 33 8 1 34 I 36 4 35 44 2 36 18 1 37 I 24 1 38 12 1 39 20 2 40 I FERC FORM NO.1 tED. 12-96\Paae 427.4 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) 0 A Resubmission 04/15/2009 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Weiser transmission 138.00 69.00 12.50 2 Wilder distrbution 69.00 13.00 3 Wills distribution 138.00 13.09 4 Wye distrbution 138.00 13.00 5 Zilog distrbution 138.00 13.09 6 7 8 The above are all State of Idaho 9 10 Montana: 11 Peterson trnsmission 230.00 69.00 13.20 12 13 Nevada: 14 Valmy - attended trnsmission 345.00 21.30 15 Wells trnsmission 138.00 69.00 12.50 16 17 Oregon: 18 Boardman - attended trnsmission 500.00 24.00 19 Cairo distrbution 69.00 12.50 20 Hells Canyon - attended transmission 230.00 13.80 21 Hines transmission 138.00 115.00 12.50 22 Malheur Butte distrbution 69.00 34.50 12.50 23 Nyssa distrbution 69.00 12.50 24 Ontario distrbution 138.00 12.50 25 Ontario distrbution 138.00 69.00 12.50 26 Ontario distribution 230.00 138.00 13.80 27 Ore-Ida distrbution 69.00 12.50 28 Oxbow - attended trnsmission 138.00 69.00 13.00 29 Oxbow - attended trnsmission 230.00 13.80 30 Oxbow - attended trnsmission 230.00 138.00 13.80 31 Quart transmission 138.00 69.00 12.50 32 Quart trnsmission 230.00 138.00 13.00 33 Vale distribution 69.00 13.09 34 35 Wyoming: 36 Jim Bridger - attended trnsmission 345.00 22.00 37 38 39 40 I I I I 1 I I I I I I I I I I I I I I i:i:Rr. i:ORM NO.1 lED. 12-96\Paae 426.5 1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) Õ A Resubmission 04/15/2009 SUBSTATIONS (Continued) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifers, condensers, etc.and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other part is an associated company. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Servce) (In MVa)Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units (In MVa) (f)(g)(h)(i)0)(k) 25 1 1 10 1 2 18 1 3 56 3 4 24 1 5 6 7 8 9 10 20 2 2 11 12 13 150 1 14 20 3 1 15 16 17 55 1 18 12 1 19 501 4 20 40 1 21 8 3 1 22 20 2 23 38 2 24 75 3 1 25 240 2 26 15 1 27 10 3 1 28 244 2 29 100 1 30 30 2 31 100 3 1 32 10 1 33 34 35 748 1 36 37 38 39 40 I I I I I I I 1 I I I I I I I I I I FERC FORM NO.1 lED. 12.96)Paae 427.5 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2)o A Resubmission 04/15/2009 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (t). Une VOLTAGE (In MVa) No.Name and Loction of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 2 3 Transformers-distrbution substations under 10,000 4 KVA 88 unattended. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 I I I I 1 I I I I I I I I I I I I I I i=i=Rr. i=ORM NO.1 lED. 12.96\Paae 426.6 I Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2008/Q4 (2) Õ A Resubmission 04/15/2009 I . SUBSTATIONS (Continued) 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by I reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, .c-owner, or other part is an associated company. I Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa) Transformers Spare Type of Equipment Total Capacity No. I In Service Transformers Number of Units (In MVa) (f)(g)(h)(i)0)(k) 1 I 2 3 350 4 5 6 7 I 8 9 10 I 11 12 13 I 14 15 16 I 17 18 19 I 20 21 22 I 23 24 25 1 26 27 28 I 29 30 31 I 32 33 34 I 35 36 37 I 38 39 40 I iiiiDI" iinDM i\n 1 ii=n 1?_QR\Paae 427.6 I I I I I I 1 I I I I I I I I I I I I Page Number 2 3 3 4 5 6 7-10 11 12-15 15 IDAHO SUPPLEMENT December 31,2008 ANNUAL REPORT IDAHO SUPPLEMENT TO FERC FORM 1 MUL TI.STATE ELECTRIC COMPANIES INDEX Title Statement of Income for the Year Taxes Allocated to Idaho Notes and Accounts Receivable Accumulated Provision for Uncollectible Accounts Receivables from Associated Companies Gain or Loss on Disposition of Property Professional or Consultative Services Electric Plant in Service Electric Operating Revenues Electric Operation and Maintenance Expenses Number of Electric Department Employees Idaho Power Company STATE OF IDAHO. ALLOCATED An Original STATEMENT OF INCOME FOR THE YEAR December 31,2008 1. Report amounts for accounts 412 and 413, Revenue and Expenses from Utilty Plant Leased to Others, in another utility column (i,k,m,o) in a similar manner to a utilty department. Spread the amount(s) over lines 01 thru 24 as appropriate. Include these amounts in columns (c) and (d) totals. 2. Report amounts in account 414, Other Utilty Operating Income, in the same manner as accounts 412 and 413 above, 3. Report data for lines 7, 9, and 10 for Natural Gas companies using accunts 404.1, 404.2, 404.3, 407.1, and 407.2, 4. Use page 122 for important notes regarding th state ment of income or any accunt thereof. 5. Give concise explanations concerning unsett rate procdings whre a contingncy exists such that refunds of a material amount may need to be made to the utlits customers or which may result in a material refund to the utilty with respect to power or gas purchases. State for each year affeced the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of retain such revenues or recover amounts paid with respect to power and gas purchases. 6. Give concise explanations concerning significant amounts of any refunds made or received during the year. Line No, Account (Ket.' Page TOTAL No.t;urrent Year Previous Year (b)(c)(d) 11 $910,245,287 $841,478,350 15 550,991,682 517,569,128 15 64,078,869 63,803,165 89,690,866 88,365,074 4,622,992 4,925,898 (a) 1 UIILIIY 2 Operating Revenues (400).,....................................,........................................... 3 Operating Expenses 4 Operation Expenses (401)............................................................................,.... 5 Maintenance Expenses (402)....................................................................,....... 6 Depreciation Expense (403).............................................................................. 7 Amort. & Depl. of Utilty Plant (40405)....... ...... ......... ..... ........... ... ... .... ............ 8 Amort. of Utility Plant Acq. Adj. (406)................................................................ 9 Amort. of Property Losses, Unrecovered Plant and 10 Regulatory Study Costs (407)......................................................................... 11 Amort. of Conversion Expnses (407)............................................................... 12 Regulatory Debits/Credits (407.3 & 407,4)........................................................ 13 Taxes Other Than Income Taxes (408.1 ).......................................................... 14 Income Taxes - Federal (409.1)........................................................................ 15 - Other (409.1 )........................,............................................................ 16 Provision for Deferred Income Taxes (410.1 & 411.1) Net.......................... 17 Investment Tax Credit Adj. - Net (411.4)........................................................... 18 (Less) Gains from Disp. of Utility Plant (411.6).................................................. 19 Losses from Disp. of Utilty Plant (411. 7)........................................................... 20 (Less) Gains from Disposition of Allowances (411.8)......................................... 21 Losses from Disposition of Allowances (411.9)................................................. 22 23 TOTAL Utilty Operating Expenses (Enter Total of lines 4 thru 22).................. 24 25 Net Utilit Operating Income (Enter Total of line 2 le 23) 26 (Carr forward to page 11, line 27)................................................................ 2 2 2 2 2 (3,781,013) 17,214,058 (1,876,222) (5,091,963) 41,638,625 2,343,614 759,831,509 2,114,441 15,922,687 2,592,539 (6,483,885) 34,515,479 1,862,104 725,186,631 $150,413,778 $116,291,719 IDAHO SUPPLEMENT Page i I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 1 I I I I I I I Idaho Power Company STATE OF IDAHO An Original December 31, 2008 TAXES ALLOCATED TO IDAHO Kind of Tax Taxes Other Than Income Taxes: Labor Related: FiCA..........................,......................................., FUTA................................................................. State Unemployment......................................... Payroll Deduction & Loading............................ Total Labor Related................................ Property Taxes..... ...... ..... ............. .... .................... Kilowatt-hour Tax.. .............. .................... ........... ... Licenses............................................................... Regulatory Commission Fees............................... Irngation p~c........ ............... ..... .......................... ... Total Taxes Other Than Income Taxes.... .......... .... Federal Income Taxes..... ...................... ................. State Income Taxes.... ..... ... .......... .......................... Deferred Income Taxes... ....... ............ ............ ..... ... Investment Tax Credit Adjustment - Net............ ... Taxes Charged Dunng Year $ 10,762,704 117,126 176,070 (11,055,900) ° 13,987,518 1,242,360 3,169 1,728,039 252,972 17,214,058 (1,876,222) (5,091,963) 41,638,625 2,343,614 Total Taxes Allocated to Idaho... ................ ............ $ 54,228, 112 IDAHO SUPPLEMENT Page 2 Idaho Power Company STATE OF IDAHO An Original December 31, 2008 NOTES AND ACCOUNTS RECEIVABLE Summary for Balance Sheet Show separately by footnote the total amount of notes and accunts receivable from directors, offcers, and employees inCluded in Notes Receivable (Accunt 141) ånd Other Accounts Receivable (Accunt 143) Line Accounts Liaiance Beginning of Year (b) :',l:f:',4bll :I 62,122,209 7,080,171 75,177,848 $ 1,305,058 73,872,789 $ Liaiance End of Year (c) 1,:il:,U41 64,433,173 6,557,937 72,540,152 1,723,936 70,816,216 ACCUMULATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS - CR. (Account 144) 1. Report below the information called for concerning this accumulated provision, 2. Explain åny important adjustments of subaccounts. 3, Entries with respect to officers and employees shall not inClude items tor utilty services. Mdse, Jobbing & Contrct Work (c) No, 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 (a) Notes Receivable (Account 141)............,...........,..............................................,",........"...,......., :¡ Customer Accounts Receivable (Accunt 142)..,.....................................,.......,...,...........,........... Other Accounts Receivable (Account 143)................................................................... "............. (Disclose any capital stock subscnption received) Total,....,.,...........,.....,......,............................,.......,.................,........................,..................... $ Less: Accumulated Provision for Uncollecible Accounts-Cr. (Account 144),...,."................,........,..............................,............................,',.. Total, Less Accumulated Provision for Uncollectible Accounts..."...,.............,... ......,..,....,. ............,.......... .................,.......,. ............, $ Notes Receivable - Account 141: (at 12-31-08) Directors, offcers, and employees - $232,483 Other (e) Total (I) Other Accunts Receivable - Account 143: (at 12-31-08) Directors, offcers, and employees - $ 2,246 $331,180 1,494,812 229,124 ;¿1 22 Bal. beginning of year $ 1,163,632 $ 23 Provo for uncollectibles 24 for year................................................... 141,427 25 Accounts wrten off.................................. 26 Coli. of accounts 27 written off.................................... ............ 28 Adjustments (explain)............................... 29 30 31 32 Balance end of year.... ............. ..... ....... .....:I 1 ,305,058 :I 33 - :I 1,723,936 IDAHO SUPPLEMENT Page 3 Line Item Utlit Customers Offcers and Employees (d) No.(a) 87,697 - :I 418,877 :I (b) $ I I I I I I I I I I I I I I I I I I I I I I I 1 I 1 I I I I I I I I I I I I Idaho Power Company STATE OF IDAHO An Original December 31, 2008 RECEIVABLES FROM ASSOCIATED COMPANIES (Accunts 145, 146) 1. Report particulars of notes and accounts receivable from associated companies at end of year. 2, Provide separate headings and totals for accounts 145, Notes Receivable from Associated Companies, and 146, Accounts Receivable from Associated Companies, in addition to a total for the combined accounts. 3. For notes receivable list each note separately and state purpose for which received. Show also in column (a) date of note, date of maturity and interest rate, 4, If any note was received in satisfaction of an open account, state the period covered by such open accunt. 5. Include in column (f) interest recorded as income during the year, including interest on accounts and notes held at any time during the year. 6. Give particulars of any notes pledged or discounted, also of any collateral held as guarantee of payment of any note or account. Balance Line Particulars Beginning Totals for Year Balance Interest of Year Deois ""reOis End of Year For Year No,(a)(b)(c)(d)(e)(f) 1 Account 145: 2 3 IERCO...........,........................$21,527,626 $48,593,324 $43,541,179 $26,579,771 4 5 6 7 8 9 10 Total Account 145....................21,527,626 4lS,5!:J,324 43,541,179 26,579,771 11 12 Account 146: 13 14 15 16 IPACORP, Inc..........................$-$3,274,632 $3,276,644 $(2,011) 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Total Account 146........................:I - :I 3,274,632 :I 3,i'7 ~.(2,011) 32 IDAHO SUPPLEMENT Page 4 Idaho Power Company STATE OF IDAHO An Original December 31,2008 STATE OF IDAHO - TOTAL SYSTEM DATA GAIN OR LOSS ON DISPOSITION OF PROPERTY (Account 421.1 and 421.2) 1. Give a brief description of propert creating the gain or loss, Include name of part acquiring the propert (when acquired by another utility or associated company) and the date transaction was completed. Identif propert by type; Leased, Held for Future Use, or Nonutilit. 2. Individual gains or losses relating to propert wih an oriinal cost of less than $50,000 may be grouped, with the number of such transactions disclosed in column (a). 3. Give the date of Commission approval of joumal entes in column (b). whn approval is required. Where approval is required but has not been received. give explanation following the item in column (a). (See account 102, Utility Plant Purchased or Sold,) Line Description of Property Onginal Cost of Related Propert (b) Date Journal Entry Approved (Whn Required) (c)(e) Acct 421.1 Acct421.2 (d)No,(a) 1 Gain on disposition of 2 property: 3 4 Inkom Junction 5 6 Gain on sale of SWIP 7 8 Misc Items (2) 9 10 11 12 13 14 Total gain.......................................................... $ 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Totalloss....................................................... . $ 217/2008 $78,72817,796 619/2008 $3,011,3273.65,186 64,479 (38.548) $3,051,5063,547,461 $o u IDAHO SUPPLEMENT Page 5 I I I I I I I I I I I I I I I I I I I I I I I I I I I 1 I I I I I I I I I I Idaho Power Company STATE OF IDAHO An Original December 31, 2008 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10,000 AND OVER Line Amountrr i;i;lYI-t: No.(a)(b)(c) 1 AERO-GRAPHICS Mapping Services $47,682 2 BARKER, ROSHOLT & SIMPSON LLP Legal Services 502,770 3 BIOART & ROSS INC Management Services 32,350 4 BLUE HERON CONSULTING, INC Legal Services 269,942 5 BOUILLON INTEGRATED SYSTEMS, i Computer Support Services 96,160 6 BRENNEMAN, JOHN Lobby Services 73,053 7 BRIGHAM YOUNG UNIVERSITY Environmental Services 45,000 8 BROWN RUDNICK BERLACK ISRAELS Lobby Services 72000 9 BROWNSTEIN HYATT & FARBER, P C Legal Services 2,405,630 10 BUREAU OF LAND MANAGEMENT Environmental Services 130,000 11 CADMUS GROUP INC, THE Architect Services 58,256 12 CASCADE ENERGY ENGINEERING INC Engineering Services 84,347 13 CEDARCRESTONE INC Computer Support Services 64,800 14 CHURCH, JOHN S Economic Services 78,000 15 CLEAREDGE PARTNERS INC Computer Support Services 79,500 16 COMMVAUL T SYSTEMS, INC Computer Support Services 22,000 17 COMSYS INFORMATION TECHNOLOGY Computer Support Services 518,100 18 CORNERSTONE SYSTEMS INC Computer Support Services 1,239,569 19 CSHQA Architect Services 106,326 20 CTA ARCHITECTS Architect Services 13,443 21 DAVID EVANS AND ASSOCIATES Management Services 98,670 22 DAVIS WRIGHT TREMAINE LLP Legal Services 505,494 23 DELOITTE & TOUCHE Accounting Servics 321,884 24 DEVINE, TARBELL & ASSOC INC Engineering Services 20,308 25 DEWEY & LEBOEUF Legal Services 3,823,131 26 DHIINC Environmental Services 71,996 27 ECOANAL YSTS INC Environmental Services 194,083 28 ECOTOPE Architect Services 34,142 29 EMC CORPORATION Computer Support Services 23,309 30 ENTERPRISE ELECTRIC, INC.Management Services 18,677 31 ERNST & YOUNG LLP Accunting Services 27,785 32 EVANS KEANE Legal Services 13,151 33 FALASH & ROSS CONSTRUCTION INC Management Services 14,749 34 GILBERT, DAN D Meteorological Services 28,600 35 GLOBAL INSIGHT Environmental Services 25,057 36 HARDESTY, REBECCA Environmental Services 105,214 37 HONEYWELL INTERNATIONAL INC Environmental Servics 10,115 38 HOPKINS RODEN CROCKETT HANSEN Lobby Services 72000 39 HR MANAGEMENT SOLUTIONS LLC Management Services 19,594 40 HYQUAL Environmental Services 110,047 41 INTERMOUNTAIN TECHNOLOGY GROUP Computer Support Services 30,720 42 IOWA INSTITUTE OF HYDRAULICS Consulting Services 11,735 43 JONES AND SWARTZ PLLC Legal services 226,146 44 JUB ENGINEERS Engineering Services 27,306 45 KPMG LLP Accunting Services 133,554 pa e ti9 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO An Original December 31, 2008 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES - ITEMS $10,000 AND OVER Line PAYEE ....., v,,,.. TYPE Amount No.(a)(b)(c) 46 L CONWAY CONSULTING, INC Consulting Services $37,327 47 MAGIC WATER Consulting Services 14,904 48 MANAGEMENT NORTHWEST Legal Services 68,655 49 MCCLURE ENGINEERING Engineering Services 18,000 50 MCDOWELL & RACKNER PC Legal Services 148,229 51 MIRANDE, MICHAEL Legal servics 76,712 52 MODULA4 LLC Computer Support Services 22,497 53 MODUS ARCHITECTURE Aritec Serics 319,487 54 MOEN, MONICA B Legal servs 10,439 55 MUSGROVE ENGINEERING PA Enginering Services 19,478 56 NEXANTINC Computr Support Services 109,332 57 NIELSEN GROUP INC, THE Consulting Services 134,793 58 OFFICE ENVIRONMENT COMPAN Management Services 18,697 59 OLIVER, RUSSELL & ASSOC. INC Environmental Services 15,000 60 OREGON STATE DEPARTMENT OF ENE Environmental Servs 50,000 61 PAINE, HAMBLEN, COFFIN, BROOK Management services 338,396 62 PAPPALARDO CONSTRUCTION Construn services 19,448 63 PARR WADDOUPS BROWN GEE AND LO Environmental Servces 108,183 64 PEAK SCIENCE COMMUNICATIONS Management servs 60,993 65 PEASLEY TRANSFER & STORAGE CO Managemnt servs 25,054 66 PHONE PRO Managemnt Servces 15,553 67 PINK ELEPHANT CORP Computer Support Servics 12,826 68 PLANNEDSCAPE Consultng Services 45,620 69 PORTLAND ENERGY CONSERVATION,Environmental Services 169,477 70 PUBLIC OPINION STRATEGIES LLC Management Services 16,000 71 RWBECK Consultng Services 70,356 72 RIDDELL WILLIAMS P.S.Legal Servces 27,391 73 RIPLEY, LARRY D Legal services 20,300 74 RIVERSIDE TECHNOLOGY INC Management Services 119,792 75 S G S STATISTICAL SERVICES Consulting Services 14,250 76 SALLADAY & DAVIS Legal Services 64,671 77 SCIENCE APPLICATIONS INTE Environmental Services 12,848 78 SOFTARE AG INC Computer Support Services 109,760 79 SOLID QUALITY LEARNING LLC Computer Support Servics 28,319 80 SOS STAFFING SERVICES Management Services 24,466 81 SPHERION STAFFING AND RECRUITI Management Services 236,704 82 SPINK BUTLER LLP Legal Services 19,411 83 ST LUKES REGIONAL MEDICAL Consultng Servics 10,000 84 STATE OF IDAHO FISH & GAME Environmental Services 100,000 85 STATISTICAL DESIGN Consulting Services 33,681 86 STEPTOE & JOHNSON LLP Legal Services 317,682 87 STOEL RIVES LLP Legal Services 88,458 88 STRUCTURED Engineering Services 100,035 89 SULLIVAN & CROMWELL Management services 169,362 Page6A IDAHO SUPPLEMENT I I I I I I I I I I I I I I I I I I I I 1 I I I 1 I I 1 I I I 1 I I I I I I Idaho Power Company STATE OF IDAHO An Original December 31,2008 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES - ITEMS $10,000 AND OVER Une -1" I 1;1;V.., 'v IV.. TYPE Amount No.(a)(b)(c) 90 SWCA, INC Environmental Services 19,292 91 TEKSYSTEMS Computer Support Services 248,353 92 TETRA TECH INC Consulting Services 11,851 93 TOWERS PERRIN HR SERVICES Management Services 43,303 94 TREASURE VALLEY LEGAL SERVICES Legal Services 67,776 95 TROUT, JONES, GLEDHILL, FUHRMA Legal Services 19,070 96 UNIVERSITY OF IDAHO Environmental Services 93,400 97 VAN NESS FELDMAN Legal services 921,135 98 VAN WINKLE ENVIRONMENTAL CONSU Environmental Services 15,400 99 WEATHER DECISION TECHNOLOGIES Meteorological Services 17,936 100 WEATHER MODIFICATION INC Cloud Seeding Services 274,392 101 YTURRI& ROSE& BURNHAM& BENTZ Legal Services 65,544 1 I TOT AL 17,146,431 IDAHO SUPPLEMENT Page 68 Idaho Power Company STATE OF IDAHO An Original DecØfber31,2008 PROFESSIONAL OR CONSULTATIVE SERVICES ITEMS $5,000 OR MORE BUT LESS THAN $10,000 Line PREDOMINANT No,PAYEE NATURE OF SERVICE AMOUNT 1 BAKER, KEN Management Services 5,000 2 BINDA, CHERYL E Consulting Services 8,025 3 CEDAR CREST CORP Computer Support Services 7,826 4 CERTUS SOFTWARE INC Computer Supprt Servces 6,375 5 CONNOR CLAIMS SPECIALISTS Consulng Servics 6,882 6 CORPORATE EXECUTIVE BOARD Management Se~8,850 7 DATA ONE LLC Computr Support Servces 5,853 8 ECOS CONSULTING Consulting Servics 5,771 9 FINANCIAL CONCEPTS AND APPLICA Manageme Services 6,100 10 GJORDING & FOUSER, PLLC Manament Seric 6,111 11 HALL FARLEY OBERRECHT & B Legal Services 8,864 12 HEINZ FROZEN FOODS Consultng Servics 6,186 13 HOLLAND LAW OFFICE, PC Legal Servces 7,125 14 MERCER HEALTH & BENEFITS Consulting Services 9,000 15 MILLER BATEMAN LLP Legal Servics 8,459 16 NEUROLOGICAL ASSOCIATES Environmental services 7,374 17 PACIFICORP Consultng Servic 5,338 18 PANTER, GREGORY W Loby Servces 9,000 19 PLATEAU SYSTEMS LTD Coputr Support Services 9,600 20 POWER ENGINEERS INC Engineng Serice 9,039 21 QUANTECLLC Computr Support Servce 6,121 22 SMITH, CURTIS D Meteroic Servs 7,546 23 STAHMAN, ROBERT W Legal Servce 5,500 24 SWANSON ENTERPRISES LLC Managent Servce 5,517 25 TOOTHMAN-ORTON ENGINEERING Engineerig Services 8,049 26 TREASURE VALLEY ENGINEERS INC Engineering Services 8,100 27 UTZ,AARON D Environmental services 6,956 28 WRUBLE WILDLAND SERVICES Environmental services 8,333 29 30 31 32 33 34 35 36 37 38 39 40 41 40 41 42 43 44 4~202,901 Pa e 6C9 IDAHO SUPPLEMENT 1 1 I I I I I I I I I I I I I I I I I I 1 I I I 1 I I I I I I 1 I I I 1 I I This Page Intentionally Left Blank No. Accunt (a) t:alance at Beinning of year (b) Additions (c) I December 31, 2008 I I I I I I I I I I I I I I I I I I Idaho Power Company STATE OF IDAHO. ALLOCATED An Original ELECTRIC PLANT IN SERVICE (Accunts 101, 102, 103 and 106) 1. Report below the oriinal cost of elecc plnt in servic acrding to the precribed accunts. 2. In addition to Accnt 101, Elecric Plant in Service (Classifed), this page and the next include Accunt 102, Electric Plant Purchased or Sold; Accunt 103, Experimentl Elecri Plant Unclssifed; and Accunt 106, Completed Construction Not Classifed - Electri, 3. Include in column (c) or (d), as appropriate, corrctons of additions and reirements for the current or preceding year. 4. Enclose in parentheses credit adjustments of plant accunts to indicate the negative efec of such acunts, 5. Classify Account 106 accrding to prescrbed accunts, on an estimated basis if necssary, and include the entries in column (c) ,Also to be included in column (c) are entries for reversals oftentative distributons of prir year reported in column (b). Likewise, if the respondent has a signifcant amount of plant retirements the end of the year, include in column (d) a tentaive distribution of such rerements, on an esmated basis, wih approprite contra entry to the account for accumulaed deprecatn prosio. Include alo in coumn (d) reversal of tene distriutions of prior year of un- classifed retirements, Attach supplementl stement showng the acunt distribu of these tentative classificions in columns (c) and (d), including the reve of the pri yers tente accnt disribuns of these amounts. Carefulob- servance of the above instrctns and th tex of Accnt 101 and 106 will avoid serius omissions of the reported amount of respondent's plant acually in servic at end of year. Line1 1. 2 (301) Organizion,......,.............,......,.................................,...... ........,..... .,...,..."....... 3 (302) Franchises and Consents",....,.......,',.........,',.............................,.,..,....,',..."...,' 4 (303) Miscellaneous Intangible Plant....."..,.........,.,..................................,...... .,"',..... 5 TOTAL Intangible Plant (Enter Total of lines 2,3, and 4)..........................................6 2. PRODUCTION PLANT 7 A. Steam Proucon Plant 8 (310) Land and Land Right........................................................................................ 9 (311) Structures and Improvement........................................................................... 10 (312) Boiler Plant Equipment......,.............."........"....,.........................".,.........."..".... 11 (313) Engines and Engine Drien Geerars............................................................ 12 (314) Turbogeneraor Units....................".....".............".....................................,..,..., 13 (315) Accssory Electric Equipment..,.....,..................,......................"..............,........ 14 (316) Misc, Power Plant Equipment..........................................................................., 15 (317) Asset Retirement Costs for Steam Productn... ............... ............ ...... ..... 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)................................17 B, Nuclear Prouction Plnt 18 (320) Land and Land Rights........................................................................................ 19 (321) Structures and Improvements,....,...,..,',..........,..............................."..,....."....., 20 (322) Reacor Plant Equipment......................".........."............................................... 21 (323) Turbogenerator Units.,..,',.....................,........................................................,... 22 (324) Accssory Eleri Equipment..............................,....,....,........,....,..,................. 23 (325) Misc. Power Plant Equipment............................................................................ 24 (326) Asset Retrement Cost for Nucl Prouctn... ... ... ...... ........... ... ...... ... .. 25 TOTAL Nuclear Producn Plant (Enter Tot of lines 17 thru 24)............................26 C. Hydraulic Proucton Plnt 27 (330) Land and Land Rights............................................................................... ......... 28 (331) Structures and Improvements........................................................................... 29 (332) Reservoirs, Dams, and Waterways............................. ...... ................................ 30 (333) Water Wheels, Turbines, and Generators............................. .......... ............. .... 31 (334) Accessory Electric EquipmenL..........."............,.,",................................,',.,.. 32 (335) Misc, Powr Plant EquipmenL......................................................................... 33 (336) Roads, Railroads, and Bridges....... ........................................ ........................... 34 (337) Asset Retirement Costs for Hydraulic Proucton... ... ... ... ... ... ..... ... ... .., ... ... 35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)......................... 36 D. Other Proucon Plant 37 (340) Land and Land Rights........................................................................................ 38 (341) Structures and Improvements,..................................,.,",..,.,..,......,',..,.............. 39 (342) Fuel Holers, Proucts and Accsoris.......................................................... 40 (343) Prime Movers...,............................"..,.......,",...............,',..,..,............................. 41 (344) Generaors......,',........,..,.....,......................."............,',..,",..,.......,..................... 42 (345) Accssry Electric EquipmenL...................... ................... ........... ..........."....... 43 (346) Misc Power Plant EquipmenL................................ ............................ ............ ~age7 $ 5,289 20,729,010 45,458,188 00,''''',''01 4,751,512 824,234,217 0"". ''','0''0 IDAHO SUPPLEMENT I 1 I I I I I I I I I I 1 I I 1 1 I I Idaho Power Company STATE OF IDAHO. ALLOCATED An Original Deember 31, 2008 ELECTRIC PLANT IN SERVICE (Accunts 101, 102, 103 and 106) (Continued) Show in column (I) reclassifcaions or transfers wihin utility plant accounts. Include also in column (I) the additions or reductons of primary accunt classifcans arising from distribution of amounts initally recorded in Accunt 102. In showing the clearance of Account 102, include in column (e) the amounts wih respect to accmulated provision for deprecon, acuisitn adjustments, etc" and show in column (I) only the ofset to the debits or credits distributed in column (I) to primary accunt classifcaions, For Accunt 399, state the nature and use of plant included in this acunt and if substntial in amount submit a supplementary statement showng subaunt classifcation of such plant conforming to the requirements of these pages. For each amount comprising the reported balance and changes in Accunt 102, ste the property purchased or sold, name of vendor or purchaser, and date of transaction. If propos journal entris have ben filed wih the Commission as reuired by the Uniform System of Accunts, give also date of such fiUng. I:aianceat Line Retrements Adjustments Transfers End of Year (d)(e)(I)(g)No, 1 $51,819 (301)2 20,695,155 (302)3 30,625,097 (303)4 51,372,071 5 6 7 (310)8 (311)9 (312)10 (313)11 (314)12 (315)13 (316)14 4,378,761 (317)15 v~v,..~,v 'v 16 17 -(320)18 (321)19 (322)20 (323)21 (324)22 (325)23 (326)24 25 26 (330)27 (331)28 (332)29 (333)30 (334)31 (335)32 (336)33 (337)34 35 36 (340)37 (341)38 (342)39 (343)40 (344)41 (345)42 (345)43 ..age II IDAHO SUPPLEMENT Idaho Powr Company STATE OF IDAHO. ALLOCATED An Original December 31, 2008 ELECTRIC PLANT IN SERVICE (Accunts 101, 102, 103 and 106) (Contnued) Line i:aiance at Account Beginning of year Additions No.(a)(b)(c) 44 1(345) MiSC. power piant E:qulpmenL...........................,.............................................. 45 TOTAL Other Producon Plant (Enter Total at lines 37 thru 44).............................;¡1 UL,4;(0,:iU;' 46 TOTAL Producton Plant (Enter Toll oflines 16, 25, 35, and 45)..........................1,"01,4.:.:,140 47 3, TRNSMISSION PLANT 48 (350) land and land Rights.,.........,................,.......,',........,.........................................26,624,995 49 (352) Structures and Improements...............,",........,............,',........,..,.,...............,...34,464,805 50 (353) Statn Equipment...............................................,.............................................224,406,655 51 (354) Towers and Fixures................,.......................".."...................."...............,.."....104,698,993 52 (355) Pols and Fixure.............................................."....................................,.......,.73,602,511 53 (356) Overhead Conductors and Devic...................................................................118,628,677 54 (357) Underground Conduit.........,.................,."...,......................."."........................... 55 (358) Underground Conductors and Devices",..........."..... ,.,.....,.."..,...... .......,..,........ 56 (359) Roads and Trails"",',........................................,....,"',...............,.....................,..261,238 57 (359,1) Asset Retirement Costs for Transmission Plant.... ... ... .............. ... ... ...... 58 TOTAL Transmission Plant (Enter Tot at fines 48 thru 57)...................................ao"",ool,OI" 59 4. DISTRIBUTION PLANT 60 (360) land and land Rights.",.....................................,...........................................,...4,177,113 61 (361) Structures and Improement...........,........................,.......................................20,581,394 62 (362) Station Equiment.,......,',..........................................,.....................,..........,........144,293,516 63 (363) Storage Batery Equipment...."................................,",...............................,....... 64 (364) Poles, Tow, and Fixures....................,.,........................................................187,646,959 65 (365) Overhead Conductors and Devi.,.............".........................,..................."...99,310,499 66 (366) Underground Conuil..."..............,.............................,...................."..................45,493,283 67 (367) Underground Conducor and Des...... ...... ..................................................168,166,353 68 (368) Line Transformers,..,......,......"......................,....,................................................320,594,439 69 (369) Services......,....,',....,......................................,.....,.."...........................................51,079,812 70 (370) Meters.",..,..,',..."....,........ ..................,.......,.........................................................53,914,672 71 (371) Installations on Customer Premises...............,..,.,..............................................2,446,858 72 (372) leased Propert on Customer Premises........................................................... 73 (373) Street Lighting and Signal Systems....................................................................3,916,181 74 (374) Asset Retirement Costs for Distbution Plant........,.., ...... ..... .................. 75 TOTAL Distributin Plant (Enter Toll at fines 60 thru 74).......................................1, LUL,521 ,UILU 76 5. GENERAL PLANT 77 (389) land and land Rights........................,..,....,.................................".............,.......8,229,314 78 (390) Struures and Improvement..............................,",.................,',.".............."...63,800,301 79 (391) Ofce Furnure and Equipment..........................................................................35,424,379 80 (392) Transpon Equipment.....,.............,.......,.......................................................53,102,346 81 (393) Stores Equipmnt..........................,..,.....,"',...................,.....,.............,..............,996,702 82 (394) Tools, Shop, and Garage Equipment...............................................................4,090,231 83 (395) laboratory Equipment.......,.......,.....,...,...,",..,........................,...........,...............9,489,976 84 (396) Powr Operaed Equipment.,.............,..,""',................,......,.......,",..................8,077,988 85 (397) Communicaion Equipment....,..,........"...................,......,...,....,"',..".,..........."...24,014,386 86 (398) Miscelaneous Equipment...,...,",..,......,.....,...........,.............,......,",......,',...,..,...2,806,494 87 SUBTOTAL (Enter Total of lines 77 thru 86)............................................................L 'U,U~L, 88 (399) Other Tangible Propert........,......................,..,",................................................ 89 (399.1) Asset Retirement Costs for General Plant..,...... ...... .............. ...... ...... 90 TOTAL General Plant (Enter Tot at tines 87, 88 and 89).....................................;(1 u,u;';(,11 ( 91 TOTAL (Accunts 101 and 106)....."......"...........................................,............,3,521,955, (UO 92 (102) Elecric Plant Purcased .....,..........................,",........,.....................,......"........, 93 (less) (102) Electri Plant Sold.................................................................................... 94 (103) Exrimentl Plant Unclas,......,....,....,........... ......,........,"",.....,..,",........... 95 96 TOTAL Electric Plant in Service..,............................"..............................................:I ;',:i21,!ltíO,fUtí t"ageii IDAHO SUPPLEMENT I I I I I I I I I I I I I I I I I I I I 1 I I I 1 I I I I I I I 1 I I 1 I I Idaho POwer Company STATE OF IDAHO. ALLOCATED An Original Deember 31, 2008 ELECTRIC PLANT IN SERVICE (Accunts 101, 102, 103 and 106) (Continued) Baiance at Line Retirements Adjustments Transfers End otVear (d)(e)(f)(9)No. (340)44 :I ,~, ,u '~.'uu 45 1,555,391,322 46 47 29,508,846 (350)48 35,140,814 (352)49 242,900,194 (353)50 117,045,225 (354)51 77,089,121 (355)52 126,757,259 (356)53 (357)54 (358)55 259,733 (359)56 (359.1)57 O;¿ll,/Ui,l!1;¿58 59 4,477,141 (360)60 23,233,750 (361)61 158,476,358 (362)62 (363)63 193,280,200 (364)64 108,838,821 (365)65 46,743,899 (366)66 176,439,252 (367)67 347,244,209 (368)68 52,673,244 (369)69 56,487,653 (370)70 2,319,885 (371)71 (372)72 3,943,911 (373)73 (374)74 1,114, i:'1l,3;¿3 75 76 10,029,463 (389)77 66,136,218 (390)78 42,518,018 (391)79 54,120,84 (392)80 1,095,243 (393)81 4,453,928 (394)82 9,922,115 (395)83 8,033,807 (396)84 24,184,365 (397)85 3,803,267 (398)86 ;¿;¿4,;¿!1/,;¿oll 87 (399)88 (399.1)89 224,297,258 90 3,133,lI;¿U,1I0 91 (102)92 (102)93 (371)94 95 :I 3,133,!1;¿U,lItl 96 Page 10 IDAHO SUPPLEMENT STATE OF IDAHO - ALLOCATED An OriginalIdaho Power Company December 31,2008 ELECTRIC OPERATING REVENUES (Account 400) 1, Report below operating revenues for each prescribed account, and manufactured gas revenues in total. 2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accounts; except that where separate meter readings are added for biling purposes, one customr should be counted for each group of meters added. The average number of customers means the average of twelve figures at the close of each month. 3. If previous year (columns (c), (e) and (g), are not derive from previously reorted figures, explain any inconsistencies in a footnote, OPERATING REVENUES No. Amount for Current Year Amount for Previous Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 (a) Sales of Electricit (440) Residential Sales.................................................."............. $ (442) Commercial and Industrial Sales Small (or Commercial)(See Instr. 4) (1)...................................... Large (or Industril)(Se Instr. 4) (2)........................................... (444) Public Stree and Highwy Lightng...................................... (445) Other Sale to Public Authories......................................... (446) Sales to Railroads and Railwys.......................................... (448) Interdepartmental Sale.......................................,............... TOTAL Sales to Ultimate Consumers....................................... (447) Sales for Resale - Opportunity.... Non-Firm Only................. TOTAL Sales of Electricit....................................................... (449) Provision for Rate Refunds................................................. TOTAL Revenue Net of Proviion for Refund......................... Other Operating Revenues (45) Foneited Discunts............................................................., (451) Miscellaneous Service Revenue......................................... (453) Sales of Water and Water Powr......................................... (454) Rent from Electric Propert.................................................. (45) Interdepartmental Rents........,..........,.........,..........,............. (456) Other Electic Revenues......................................................24,347,160 (b)(c) 341,596,320 $297,428,947 294,564,569 113,125,182 2,784,169 245,919,592 92,303,177 2,374,374 752,070,239 * 113,059,123 865,129,362 (5,876,173) 859,253,189 638,026,089 159,135,233 797,161,322 (1,075,534) 796,085,788 3,611,150 3,996,236 16,916,322 17,049,167 30,464,627 TOTAL Other Operting Revenue.......................................... TOTAL Electric Opeing Revenues........................................ $ 50,992,098 910,245,287 $ 45,392,562 841,478,350 (1) Commercial and Industrial sales - Small - under 1,000 KW and includes all irrigation customers. (2) Commercial and Industrial sales - Large - 1,000 KW and over. Page 11 IDAHO SUPPLEMENT I 1 I I I I I I I I I I I I I I I I I 1 I I I I I I I I 1 1 I 1 1 I I 1 I I Idaho Power Company STATE OF IDAHO . ALLOCATED An Original Dece~r 31, 2008 ELECTRIC OPERATING REVENUES (Account 400) (Continued) 4. Commercial and Industrial Sales, Accunt 442, may be classified accrding to the basis of classifiction (Small or Commercial, and Large or Industral) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Accunt 442 of the Uniform System of Accunts, Explain 5. See page 108, Important Changes During Year, for important new terrtory added and important rate increases or decreases. 6. For lines 2, 4,5, and 6, see page 304 for amounts relating to un billed revenue by accunts. 7. Include unmetered sales. Provide details of such sales in a footnote. KILOWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH Amount for Current Year Amount fo Previous Year Amount for Current Year Number for Previous Year (d)(e)(f)(g) Line No. 5,093,471,949 389,177 383,9925,027,203,909 5,648,670,010 3,101,515,627 29,990,161 5,622,131,528 3,170,394,452 28,637,063 75,605 114 1,237 73,726 118 992 13,873,647,747 .. 1,946,246,652 15,819,894,399 13,848,366,952 2,603,995,368 16,452,362,320 466,133 458,828 N/A N/A 466,133 446,889 . Includes $ 6,002,049 unbiled revenues. .. Includes 3,265,671 KWH relating to unbiled revenues. Lines 11 through 21 are on an "allocated" basis, 1 2 3 4 5 6 7 8 9 10 11 12 13 Page 11a IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original 1 December 31,2008 IELECTRIC OPERATION AND MAINTENANCE EXPENSES IIT tne amount Tor previous year iS not oenvea from previousiy repori Tigures, expiain in TootnOteS, Line No.Accunt Previous Year (cJ(a) 1 1, POWER PRODUCTION EXPENSES L PI, ",ieam 'U"'::I 3 Operation 4 (500) Operation Supervision and Engineering..................... ............... ................................. 5 (501) FueL...................................... ........,., ...,...........,......................................................,.... 6 (502) Steam Expenses",....... ......, ........., ................... ................. .......,... ............ .....,..,.,' ........ 7 (503) Steam from Other Sources........................................ ........................... ..................... 8 (Less) (504) Steam Transferred.Cr....................................,........,..,..........".."....,..............,... 9 (505) Elecric Expenses.................,.................,......................................."............................. 10 (506) Miscellaneous Steam Power Expenses....................................................................... 11 (507) Rents.,.,',..................................,.............,',.....,.,."........,...,.".,............,........................... 12 (509) Allowances,....."............................................................................................................ 13 TOTAL Operation (Enter Total of lines 4 thru 12)............................................................ 14 Maintenance 15 (510) Maintenance Supervision and Engineering.................................................................. 16 (511) Maintenance of Strctures.............,',.............. .....................,...................................,.... 17 (512) Maintenance of Boiler PlanL....................................................................................... 18 (513) Maintenance of Elecric PlanL.................................................................................... 19 (449) Provision for Rate Refunds.......................................................................................... 20 TOTAL Maintenance (Enter Total of Lines 15 thru 19).................................................... 21 TOTAL Power Prouction Expenses-Steam Power (Enter Total of lines 13 and 20).... 22 B, Nuclear Power Generation 23 Operation 24 (517) Operation Supervision and Enginering........................... ........................................... 25 (518) Fuel.....,"',.,',.."..".,......,"",....................,"',...,...".,..,"',.."................,.....,.,.................... 26 (519) Coolants and Water......,...,............................................,',...........,",............................. 27 (520) Steam Expenses......... ........,',.., ..,..". '" "',................................ ,. ......,....,",....,',..,""'" ". 28 (521) Steam from Other Sourcs... ........ .................. .................................. ........ ....,.. ....,'" ..... 29 (Less) (522) Steam Transferred.Cr,......,......,..................................................,...................... 30 (523) Electric Expenses............................"..............................................,..................,.......... 31 (524) Miscllaneous Nuclear Power Expenses...................................................................., 32 (525) Rents.....................,..,.........,........,..................,......... .........,..............,............................ 33 TOTAL Operation (Enter Total of lines 24 thru 32)......................................................... 34 Maintenance 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 (528) Maintenance Supervision and Engineering.......................................,......,",..,............. (529) Maintenance Of Structures.. .............,',......................................................."....".......... (530) Maintenance of Reactor Plant EquipmenL................................................................. (531) Maintenance of Electric Plant...........,...........................................................,.............,. (532) Maintenance of Miscellaneous Nuclear PlanL........................................................... TOTAL Maintenance (Enter Total of lines 35 thru 39).................................................... TOTAL Power Producton Expenses-Nuclear Powr (Enter Total of lines 33 and 40). C. Hydraulic Power Generation Operation (535) Operation Supervision and Engineering................ ..................................................... (536) Water for Power,.....,.."..,........,..............., .....,................................................,............. (537) Hydraulic Expenses" ...,.......................,....................,...........................................,....... (538) Elec Expenses.."........................................,.....................,.............."..,..................,' (539) Miscellaneous Hydraulic Power Generation Expenses.......... ....... .......... ...... ........ ...... (540) Ren........,..."......,""',...........,...,..............,.........,..,.,",."."............,.........,...........,......... TOTAL Operation (Enter Total of lines 44 thru 49)........................................................, Current Year (oJ I $1,572,838 $1,585,144 125,486,116 108,989,376 7,011,862 6,491,790 1,728,050 2,002,446 7,374,383 7,681,857 447,656 281,610 143,620,904 127,032,223 2,447,221 2,456,682 380,003 618,172 13,502,507 13,885,052 4,088,429 5,395,860 4,120,059 5,650,640 24,:i31S,219 28,006,406 168,159,122 155,038,629 1 I 1 I I 1 I I I I I 5,338,835 7,010,542 9,510,192 1,250,030 2,946,587 411,625 26,467,811 I4,984,055 4,814,932 9,016,462 1,323,535 2,690,247 399,555 1 Page 12 I IDAHO SUPPLEMENT I I Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31,2008 I I ELECTRIC OPERATION AND MAINTENANCE EXPENSES IT Ine amount Tor previous year is not oeriveo Trom previousiy reportea ngures, expiain in TOOInOteS. ..ii'.. No.Accunt Current Year Previous Year (a)(D)\c) 51 C.Hydraulic Power Generation (Continued) 52 Maintenance 53 (541) Maintenance Supervision and Engineenng......................,..........................,..................$1.796.685 $1.785.723 54 (542) Maintenance of Structures........,',..............."......,............,...............................................1,298.112 1.220,450 55 (543) Maintenance of Resrvoirs, Dams, and Waterwys.......................................................770.378 515,125 56 (544) Maintenance of Elecric Plant............................,...................................."......"...,..........2.375,483 1,988.155 57 (545) Maintenance of Miscellaneous Hydraulic PlanL...........................................................2.988,642 2.630,881 58 TOTAL Maintenance (Enter Total of lines 53 thru 57)........................................................0. '''v.'''''' 59 TOTAL Power Production Expenses-Hydraulic Power (Enter Totl of lines 50 and 58)...::::,öl:f ,111 ::1,::Öl:,11l: 60 D. Oter Power Generation 61 Operation 62 (546) Opration Supervsion and Engineering.........................................................................355,128 325.262 63 (547) FueL................................................................................................................................16,527,579 18,492,527 64 (548) Generation Expenses...".............................,..........................,............... ,..........".............385.160 363.281 65 (549) Miscellaneous Other Power Generation Expses........................................................505.295 442,565 66 (550) Rents...................,.....................................................................,...............,.......................0 - 67 TOTAL Operation (Enter Total of line 62 thru 66).............................................................If,/ f::. 1 ö:: 68 Maintenance 69 (551) Maintenance Supervision and Engineering....................................................................203 . 70 (552) Mai,ntenance of Structres...........".................,..........,.,.............................."..............,....154,756 209,865 71 (553) Maintenanc of Generating and Elecric PlanL.............................................................188,740 40,597 72 (554) Maintenance of Miscellaneous Oter Power Generation PlanL...................................485,322 614,836 73 TOTAL Maintenance (Enter Total of lines 69 thru 72)....,......................,....................."...,ls;/!/,u;/l LSÖ::.;/!/LS 74 TOTAL Power Producton Expnses-Oter Power (Enter Total of lines 67 and 73)..........18.6U2.183 2U.48LS,!/34 75 E. Other Power Supply Expenses 76 (555) Purchased Power..................................................................,."........,',............................219,713,102 288,699,422 77 (556) Sysem Control and Load Dispatching............................................................................74,320 73,778 78 (557) Oter Expnses,...,................................................................ ,."......."......................,.......(42,798,888)(112,995.170) 79 TOTAL Oter Power Supply Expenses (Enter Total of lines 76 thru 78)...........................1 fÖ,l:OO,::::4 175,778,030 80 TOTAL Power Producton Expnses (Enter Total of lines 21 , 41 , 59, 74, and 79)............::l:l:,44Ö,i:::U ::O;¿,Öf4, n:: 81 2. TRANSMISSION EXPENSES 82 Operation 83 (56) Operatin Supervision and Engineenng...................................... ...................................2,034,871 1,987,843 84 (561) Load Dispatching....................................................................,',.....,................................2,469.165 2,806,393 85 (562) Station Expenses..........."..................,....,...."...................................................................1,532.864 1,491.967 86 (563) Overhead Line Expenses...........,........,....... ,..........................,..".....................................620,324 784,669 87 (56) Underground Une Expenses,..........,....".... ...,...........,.,............,..............,....................... 88 (565) Transmission of Elecicity by Oters..............................................................................6,891.722 9.936,576 89 (56) Miscellaneus Transmission Expenses..........................,...............................................393,825 529.755 90 (567) Rents.................................................................................................................................918,540 990,555 91 TOTAL Operation (Enter Total of lines 83 thru 90).............................................................14.lsö1,::1;/10.::;¿ ,/::o 92 Maintenance 93 (568) Maintenance Supervision and Engineenng...,..................,',.....,',..........."........"...........,365.345 376,412 94 (569) Maintenance of Strctures................,..,.,............,..,........ ....."........,......"...."',...,,...,... .....384.492 387,193 95 (570) Maintenance of Station Equipment..,....,....................................................".....,',.,',........2,297,887 2,473,911 96 (571) Maintenance of Overhead Lines.,.............................. .......,',............,',.............,.,',.........,.2.839.970 1,987.795 97 (572) Maintenance of Underground Lines.........................................,......".............................. 98 (573) Maintenance of Miscellaneous Transmission Plant.......................................................230 2.151 99 TOTAL Maintenance (Enter Total of lines 93 thru 98)........................................................::,lSlSf,!/;/::::,;¿;¿f,4ö;/ 100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)......................................20,749,235 23,/55.22U 101 3.DISTRIBUTION EXPENSES 102 Operation 103 (580) Operation Supervision and Engineering..............................,...............,......,.............,',..,3,110.903 3,141.021 I 1 I 1 1 I 1 I I 1 I 1 1 1 1 I Page 13 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original I Deember 31, 2008 IELECTRIC OPERATION AND MAINTENANCE EXPENSES If tne amount for previous year is not oenveo from previousiy reporteo rigures, expiain in fOOtnotes.I i LU''' No.Accunt (a) 1 04 3. DISTRIBUTION EXPENSES (Continued) 105 (581) Load Dispatching..............."......................................,..............................................,.... 106 (582) Station Expenses..............................,.................,..........,.......,..................................,... 107 (583) Overhead Line Expenses..................................................,.....,..............................,...... 108 (584) Underground Line Expenses........................,..............................................,.............,.. 109 (585) Street Lighting and Signal System Expenses.......................................:....................... 110 (586) Meter Expenses.........................,......................,',..........,......................................"....... 111 (587) Customer Installations Expenses.........................,..,......................... ........................... 112 (588) Miscellaneous Distribution Expenses,...,.,........................,.......................................,... 113 (589) Rents....................................,......................................................................................... 114 TOTAL Operation (Enter Total of lines 103 thru 113)...................................................... 115 Maintenance 116 (590) Maintenance Supervision and Enginering.................................................................. 117 (591) Maintenance of Strctures....................,.... ,............,............... ................. ....... .............. 118 (592) Maintenanc of Station EquipmeL................................,..,.,.,.,.................................. 119 (593) Maintenanc of Overhead Lines........................................,..,....................................... 120 (594) Maintenance of Undrground Lines..........................,.................................................. 121 (595) Maintenance of Line Transformers.....................,.....................................,................... 122 (596) Maintenance of Street Lighting and Signal Systems..........,.......,................................. 123 (597) Maintenance of Meters....................................,",............,.....................,............,',....,... 124 (598) Maintenance of Miscellaneous Distrbuton PlanL...................................................... 125 TOTAL Maintenance (Enter Total of lines 116 thru 124).,................,............................... 126 TOTAL Distribution Expenses (Enter Total of line 114 and 125).................................... 127 4. CUSTOMER ACCOUNTS EXPENSES 128 Operation 129 (901) Supervision".................,.,",.,..............,'".."....,....,",...............,..,',...........................,..... 130 (902) Meter Reading Expenses.............................................................................................. 131 (903) Customer Records and Collecon Exse............................................................... 132 (904) Uncollectible Accunts.....,.........,",........................,.,""............,....,.,.,...,...".........,.,..... 133 (905) Miscllaneous Customer Accnts Exns..............,........ ............................. ......... 134 TOTAL Customer Accounts Expnses (Enter Total of lines 129thru 133)...................... 135 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 136 Operation 137 (907) Supervision.......... .........,',., .......,.,..... ........ .............. .... ............. ....................... ......... ...... 138 (908) Customer Assistance Expenses. .................... ..... ............ ......,.., ,..................,.....".....," 139 (909) Informational and Instructional Expnses..................................................................... 140 (910) Miscellaneous Customer Service and Informational Expenses.................................. 141 TOTAL Cust Service and Informational Expenses (Enter Total of lines 137 thru 140).... 142 6. SALES EXPENSES 143 Operation 144 (911) Supervision........,...,.."..........................................,........................,...,',..., ,................... 145 (912) Demonstrating and sellng Expenses.......................................................................,... 146 (913) Advertising Exnses,..,.................................."..........,.....,........................, ................. 147 (916) Miscellaneous sales Expenses................................................................................... 148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147),................. ............ ......,...... 149 7. ADMINISTRATIVE AND GENERAL EXPENSES 150 Operation 151 (920) Administrtive and General Saaries",....................,.....................................,.............. 152 (921) Offce Supplies and Expenses....... ............ .......................................... ...... .......... ......... 153 (Less) (922) Administrative Expenses Transferred-CrediL............. ................................... "mOUrtTor Current Year Previous Year (0)(C) $2,955,162 $2,906,722 1,083,795 1,066,301 3,088,294 3,172,327 2,000,668 2,085,453 124,298 141,411 4,440,626 4,332,721 1,278,622 1,227,727 5,117,017 5,187,236 427,167 604,482 23,525,553 23,865,402 299,351 246,198 2,202 - 3,349,705 3,322,976 12,697,688 11,557,647 1,214,941 1,328,521 404,868 154,268 631,613 453,194 826,332 888,231 324,644 114,582 19,r01,::0 18,065,618 43,377,897 41,931,U1I1 326,498 435,360 5,428,979 5,146,950 11,328,761 7,866,032 3,524,430 1,876,639 448 320 2U,5U9,115 15,325,300 297,076 299,100 27,459,029 21,710,324 0 0 853,596 876,111 2ti,öu9,ru2 22,885,534 1 1 I I I I 1 1 I 1 1 I I 53,957,955 13,871,196 (21,321,650) I46,724,352 16,697,245 (26,005,639)IPage 14 IDAHO SUPPLEMENT I I I I I I I 1 1 I 1 1 1 I I 1 1 I I I Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31, 2008 ELECTRIC OPERATION AND MAINTENANCE EXPENSES IT tne amount Tor previous year is not aeriveo Trom previousiy reponea riguresi expiain in TOOtnOtes, I Line No,Accunt Current Year Previous Year (a)(0)(C) 154 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued) 155 (923) Outside Services Employed.......................................................................................$12,751,357 $10,542,564 156 (924) Propert Insurance.....................................................................................................2,899,818 2,957,019 157 (925) Injuries and Damages.... ............................................................................................7,078,580 5,113,519 158 (926) Employee Pensions and Benefits. ..... ...... ............................. ...............,"'" .............,.,...21,419,548 26,159,168 159 (927) Franchise Requirements............"........................................................................-.....1,549 1,200 160 (928) Regulatory Commission Expenses.......... ........ ....."........... ........,....,...........................4,251,098 5,332,170 161 (929) Duplicate Charges-Cr........... ..........,"',...... ........... ...... ................. ......... ..... .................... 162 (930,1) General Advertising Expenses........................ .................. .............,........................222,095 487,897 163 (930.2) Miscellaneous General Expenses"..................,....................,",.....,',.......................3,296,721 3,282,233 164 (931) Rents............,',.....".."..,.................,.,.............,...,.,',.................,"',.....,............,.,...,........6,323 10,731 165 TOiAL Operation (Enter Total of lines 151 thru 164)......................................................~i:,4;;,O~U 91,302,458 166 Maintenance 167 (935) Maintenance of General Plant".....................,....,.................."........................,...........3,843,061 3,498,047 168 TOTAL Admin and General Expenses (Enter Total oflines 165-167).......................1u:',2ff,601 94,800,506 169 TOTAL Elec Op and Maint Ex (Total of 80,100,126,134,141,148,168)......... .......:i 615,070,551 :I 581,372,293 IUAHUUNLT NUMI:t:K UI" t:Lt:l, I KIl, Ut:t'AK I Mt:N I t:Mt'LUTt:t:~ 1. I ne aaia on numoer OT empioyees snouia oe reponea Tor tne payroii penoo enaing nearest to Uctooer ;j1, or any payroii perioo enaing bU aays oeTore or aner UCooer ;J1. :.. IT tne responaenrs payroii Tor tne reponing perioo inciuaes any speiai construCtion personnei, inciuae sucn empioyees on line ;J, ana snow tne numoer OT sucn specai construction empioyees in a TootnOte, ;j. i ne numoer or empioyees assignaoie to tne elecric aepanment rrom Joint Tuncnons OT comoination utiltieS may oe aeterminea oy estimate, on tne oasis OT empioyee equivaients, ~now tne estlmateo numoer OT equiv- aient empioyees anriouteo to tne eiectric aepanment Trom Joint runctions. 1 Payroll Period Ended (Date)........................................................................December 31, 2008 Dember 31, 2007 2 Total Regular Full-Time Employees.....2,006 1,968 3 Total Part.Time and Temporary Employees....................................20 29 4 Total Employees..............................2,026 1,997 Page 15 IDAHO SUPPLEMENT