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HomeMy WebLinkAbout2009Annual Report.pdf..~, /y:-- ',;"",r\'WYf''~1;;'d,~:;''''\';''d'd;d.;:-'''d'''':'''V',,'.',iF'j7JJ¡~Y;f;'(";'-. _ t-! \ ;'": Form 1.Apved OMS No. 1902-0021 (Expires 2/29/2009) Form 1-F Approved OMS No. 1902-0029 (Expires 2/28/2009) Form 3-Q Approved OMS No. 1902-0205 (Expires 2/28/2009) THIS FILING IS ltem 1: 00 An Initial (Original) Submission OR 0 Resubmission No. zo m i 9 AM 8: 2 I 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 Energy Regulatory Commission does not consider these reports to be of confidential nature Exact Legal Name of Respondent (Company) Idaho Power Company YearlPeriod of Report End of 2009/Q4 FERC FORM No.1/3-Q (REV. 02-04) Deloitte.Deloitte & Touche LLP Suite 1700 101 South Capitol Boulevard Boise, ID 83702-7734 USA Tel: +12083429361 Fax: +12083422199 www.deloitte.com INDEPENDENT AUDITORS' REPORT Idaho Power Company Boise, Idaho We have audited the balance sheet - regulatory basis ofIdaho Power Company (the "Company") as of December 31, 2009, and the related statements of income - regulatory basis; retaned earnings - regulatory basis; cash flows - regulatory basis, and accumulated other comprehensive income, comprehensive income, and hedging activities - regulatory basis, for the year ended December 31, 2009, included on pages 110 through 123 ofthe accompanying Federal Energy Regulatory Commission Form 1. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. As discussed in Note 1, these financial statements were prepared in accordance with the accounting requirements of the Federal Energy Regulatory Commssion as set forth in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. In our opinion, such regulatory-basis financial statements present fairly, in all material respects, the assets, liabilities, and proprietary capital of the Company as of December 31, 2009, and the results of its operations and its cash flows for the year ended December 31, 2009, in accordance with the accounting requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. This report is intended solely for the information and use of the board of directors and management of the Company and for filing with the Federal Energy Regulatory Commission and is not intended to be and should not be used by anyone other than these specified parties. /J ~ ~ L L"I February 23, 2010 Member of Deloitte Touche Tohmatsu .. IDENTIFICATION 01 Exact Legal Name of Respondent 02 Year/Period of Report Idaho Power Company End of 2009/04 03 Previous Name and Date of Change (if name changed during year)/ / 04 Address of Principal Offce 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 Exec 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) IX An Original (2) 0 A Resubmission (Mo,Da, Yr) (208) 388-2650 04/1212010 ANNUAL CORPORATE OFFICER CERTIFICATION The undersigned offcer certifies 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 corrct statements of the business affirs of the respondent and the financial statements, and other financial information contained in this report, conform in all material repect to the Uniform System of Accunts. 01 Name 03 Signature 04 Date Signed Darrel Anderson (Mo,Da, Yr) 02 Title Executive VP of Admin Ser & CFO Darrel Anderson 04/1212010 Title 18, U.S.C. 1001 makes it a crme for any person to knowingly and willngly to make to any Agency or Departent ofthe United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction. FERC FORM NO. 1/3-Q: REPORT OF MAJOR ELECTRIC UTILITIES LICENSEES AND OTHER FERC FORM No.1/3-Q (REV. 02-04)Page 1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idao Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) ri A Resubmission 041212010 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 Corprations Controlled by Respondent 103 4 Ofcers 104 5 Directors 105 6 Information on Formula Rates 106(a)(b) 7 Importt Changes During the Year 108-109 8 Comparative Balance Sheet 110.113 9 Statement of Income for the Year 114-117 10 Statement of Retaned Eamings for th Year 118.119 11 Statement of Cash Flows 120-121 12 Notes to Financial Statements 122-123 13 Statement of Accum Comp Income, Comp Income, and Hedging Actvities 122(a)(b) 14 Summary of Utilty Plant & Accumulated Provision for Dep, Amort & Dep 200201 15 Nuclear Fuel Materials 202-203 None 16 Electric Plant in Service 204207 17 Electric Plant Leased to Oters 213 None 18 Electric Plant Held for Future Use 214 19 Construction Work in Progress-Electric 216 20 Accumulated Provision for Depreciation of Elecric Utilit Plant 219 21 Investment of Subsidiary Companies 224-225 22 Materials and Supplies 227 23 Allowances 228(ab)-229(ab)None 24 Extraordinary Propert Losses 230 25 Unrecovered Plant and Regulatory Study Costs 230 26 Transmission Servce and Generation Interconnection Study Costs 231 None 27 Oter Regulatory Assets 232 28 Miscellaneous Deferred Debits 233 29 Accumulated Deferred Income Taxes 234 30 Capta Stock 250-251 31 Other Paid-in Capital 253 32 Captal Stock Expense 254 33 Long- Term Debt 256-257 34 Reconcilation of Reported Net Income with Taxble Inc for Fed Inc Tax 261 35 Taxes Accrued, Prepaid and Charged During the Year 262-263 36 Accumulated Deferred Investment Tax Credits 266-267 FERC FORM NO.1 (ED. 12-96)Page 2 Name of Respondent This i!0rt Is:Date of Report YearWenOO Of Heport Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) n A Resubmission 04/1212010 LI sT 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 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) 37 Other Deferred Credits 269 38 Accumulated Deferred Income Taxes-Accelerated Amortization Propert 272-273 39 Accumulated Deferred Income Taxes-Oher Propert 274-275 40 Accumulated Deferred Income Taxes-Other 276-277 41 Other Regulatory Liabilities 278 42 Electric Operating Revenues 300301 43 Sales of Electricity by Rate Schedules 304 44 Sales for Resale 310-311 45 Electric Operation and Mantenance Expenses 320-323 46 Purchased Power 326-327 47 Transmission of Electricit for Others 328-330 48 Trasmission of Electricity by ISOIRTOs 331 None 49 Transmission of Electricity by Others 332 50 Miscellaneous General Expenses-Electric 335 51 Depreciation and Amortization of Electric Plant 336-337 52 Regulatory Commission Expenses 350-351 53 Research, Development and Demonstration Actvities 352-353 54 Distributon of Salarés and Wages 354-355 55 Common Utilty Plant and Expenses 356 None 56 Amounts included in ISOIRTO Settement Statements 397 None 57 Purchase and Sale of Ancilary Services 398 None 58 Monthly Transmission System Peak Load 400 59 Monthly ISOIATO Transmission System Peak Load 400a None 60 Electric Energy Account 401 61 Monthly Peaks and Output 401 62 Steam Electric Generating Plant Statistics 402-403 63 Hydroelectric Generating Plant Statistics 406-407 64 Pumped Storage Generating Plant Statistics 408-409 None 65 Generating Plant Statistics Pages 410-411 66 Transmission Line Statistics Pages 422-423 FERC FORM NO.1 (ED. 12-96)Page 3 Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 This ~rt Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) DA Resubmission 041212010 LI T 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 certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". Une No. Title of Schedule Reference Page No. (b) 424.425 426-427 429 45 Remarks (a) 67 Tranmission Unes Added During the Year 68 Substatins 69 Transactons with Associated (Affliated) Compaies 70 Footnote Data Stockholders' Reports Check appropriate box: rgTWO copies will be submitted o No annual report to stockhoders is prepare (c) FERC FORM NO.1 (ED. 12-96)Page 4 Name of Respondent Idaho Power Company This Report Is: (1) IX An Original (2) 0 A Resubmission Date of Report (Mo, Da, Yr) 04/1212010 Year/Period of Report End of 2009/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. Darrel Anderson Executive Vice President of Adnistrative Services and CFO, Idao Power Couiany 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. Idaho, 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 Aplicable 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 utility SericeElectric " State Idao 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) 00 No FERC FORM NO.1 (ED. 12-87)PAGE 101 Name of Respondent Idaho Power Company This Report Is: (1 ) IX An Original (2) 0 A Resubmission Date of Report (Mo, Da, Yr) 04121010 Year/Period of Report End of 2oo9/Q4 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 contlling 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. Idaho Power Company is a subsidiary of IDACORP, INC IDACORP owns 100% of Idaho Power Company's Commo Stoc. IDACORP is a public utilty Holding Company incorpraed eff 10-1-1998 FERC FORM NO.1 (ED. 12-96)Page 102 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmission 04112/2010 C JRPORA TIONS CONTROLLED BY R SPONDENT 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 fotnote and name the other interests. Definitions 1. See the Uniform System of Accunts for a definition of control. 2. Direc 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 effecively control or direc action without the consent of the other, as where the voting control is equally divided between two holders, or each part 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 Footnote No.Stock Owned Ref. (a)(b)(c)(d) 1 Direct Control 2 Idaho Energy Resources Company Coal mining and mineral 100% 3 development 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 FERC 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 2009/Q4 (2) nA Resubmission 04/121010 OFFICERS 1. Report below the name, title and salary for each exective offcer whose salary is $50,00 or more. An "execve offcet' of a respondent indudes 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 pernns similar policy making functons. 2. If a change was made during the year in the incumbent of any position, show name and total reunertion of the previous incumbent, and the date the change in incumbency was made. I Line ntie -Name of Offcer .~a~ary No.(a) forè;ear (b)c) 1 2 President and Chief Executive Offcer J. LaMont Keen 600,000 3 4 Executive VP, Administratie services & CFO(4)Darrl T. Anderson 340,000 5 6 Sr Vice President, Power Supply (1)James C. Miller 215,000 7 8 Sr Vice President, General Counsel and Secretary (3)Thomas Saldin 89,000 9 10 Executive Vice President, Operations (4)Dan Minor 340,000 11 12 Vic President, Regulatory Affirs Ric Gale 230,000 13 14 Vice President and Chief Information Ofcer Dennis Gribble 198,000 15 16 Vice President, Human Resources Luci McDonald 205,000 17 18 Vice President and Treasurer Steven R. Keen 215,000 19 20 Senior Vice President, General Counsel (2)Rex Blackbum 215,000 21 22 Vic President and Chief Risk Offcer Lori Smith 194,00 23 24 Senior Vice President, Power Supply (4)Lis Grow 220,000 25 26 Vice President Public Affirs Jeffrey Malmen 180,000 27 28 Vice President, Customer Service and Regional Ops Warrn Kline 177,500 29 30 Vice President Engineering & Operations (4)Vem Porter 175,000 31 32 Vice President, Audit and Compliance Naomi Crafton-5hankel 154,000 33 34 Corporate Secretary Patri Harrington 155,000 35 36 37 (1) Retired 813112009 38 (2) Appointed Senior VP, General Counsel 4/1/09 39 (3) Retired 3131109 40 (4) Effctive 10/1/09 41 42 43 44 FERC FORM NO.1 (ED. 12-96)Page 104 Name of Respondent This i!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) riA Resubmission 04/1212010 DIRECTORS 1. Rep below the information callec for conceming each direcor of the respondent who held offce at any time during the year. Include in column (a), abbreviated title of the direcors who are offcers of the respondent. 2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Commitee by a double asterisk. ILÑ~.Name (ançi.l itie) of Director ..nncipal BuSiness Address (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 Stephen Allred 4642 W Dawson Dr Meridian, Id 83646 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, Portand, Oregon 97201 22 23 Robert A. Tinstman ***4433 W. Quail 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 FERC FORM NO.1 (ED. 12-95)Page 105 Name of Respondent Date of Report ---~. This (lrt Is:Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) ri A Resubmission 0411212010 INFORMATION ON FORMULA RA ES FERC Rate ScheduleIarff Number FERC Proeeding Does the respondent have formula rates?~ Yes o No 1. Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e. Docket No) accepting the rate(s) or changes in the accepted rate. I Line No.FERC Rate Schedule or Tariff Number FERC Proeeing 1 FERC Electric Tariff First revised Volumne NO.6 FERC Docket No. ER06-787-002,003 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 FERC FORM NO.1 (NEW. 12..S)Page 106 Name of Respondent This~rtIS:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo. Da, Yr)End of 2009/Q4 (2) Fi A Resubmission 04/1212010 INFORMATION ON FORMULA RATES FERC Rate SchedulefTariff Number FERC Proceeding Does the respondent fie with the Commission annual (or more frequent)(2 Yesfilings containing the inputs to the formula rate(s)? D No 2. If yes, provide a listing of such filngs as contaned on the Commission's eUbrary website Formula Rate FERC Rate Line Doument Date Schedule Number or No.Accession No.\ Filed Date Docket No. Description Tariff Number 1 2009082-5128 08/28/2009 ER09-1641-000 Idaho Power Company's FERC Electric Tariff 2 2009-2010 Annual first revised Volumne 3 informational filng 4 under ER09-1641 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 FERC FORM NO.1 (NEW. 12-8)Page 106a This Page Intentionally Left Blank Name of Respondent This mort Is:Date of Report YeadPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) n A Resubmission 04/1212010 INFORMATION ON FORMULA RATES Formula Rate Variances 1. If a respondent does not submit such filings then indicate in a footnote to the applicable Form 1 schedule where formula rate inputs differ from amounts reported in the Form 1. 2. The footnote should provide a narrative description explaining how the "rate' (or billing) was derived if diferent from the reprted amount in the Form 1. 3. The footnote should explain amounts excluded from the ratebase or where labor or other allocation factors. operating expenses, or other items impacting formula rate inputs differ from amounts reported in Form 1 schedule amounts. 4. Where the Commission has provided guidance on formula rate input. the specific proceeding should be noted in the footnote. Line No.Page No(s).Schedule Column Line No 1 N/A 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 ! FERC FORM NO.1 (N~W. 12-0)Page 106 Name of Respondent Idaho Power Company Date of Report Year/Period of Report End of 2oo9/Q4 This Report Is: (1) ~ An Original (2) 0 A Resubmission 1M ORrANT CHANGES DURING THE QUARTERIEAR Give particulars (details) concerning the matters indicaed below. Make the statements explicit and precise, and number them in accrdance 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 frnchise rights: Descbe 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 descrption 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 Accunts 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 distbuon system: State terrory added or relinquished and date operations began or ceased and give reference to Commission authoriation, if any was reuired. State also the approximate number of customers added or lost and approximate annual revenues of each dass of service. Each natural gas company must also state major new continuing sources of gas made available to it from purcases, 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 liabilties 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 purpse of such changes or amendments. 8. State the estimated annual effect and nature of any important wage scle changes during the year. 9. State briefly the status of any materially important legal predings pending at the end of the year, and the results of any such procedings culminated during the year. 10. Describe briefly any materially importnt transactions of the respondent not discled elseere in this report in which an offcer, director, security holder reported on Page 106, voting trustee, assoced company or known associate of any of these persons was a part 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 occrred during the reporting period. 14. In the event that the respondent partcipates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the signifcant 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 affliated companies through a cash management program(s). Additionally, please descrbe plans, if any to regain at least a 30 percent proprietary ratio. 04/1212010 PAGE 108 INTENTIONALLY LEFT BLANK SEE PAGE 109 FOR REQUIRED INFORMATION. FERC FORM NO.1 (ED. 12-96)Page 108 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 04/1212010 2009/Q4 IMPORTANT CHANGES DURING THE QUARTERIEAR (Continued) 1. Reclassified Non-AMI meters to allow accelerated recovery: Idaho $ 41,108,626 over 36 monthsOregon 2,063,431 over 18 months New station ènergized 2009 - Hubbard station 230 Kv switching station - Ada County 2. None 3. None 4. None 5. Addition to existing lines: Line 446 Pingree to Haven 138Kv 0.8 miles of new double circuit. Line 446 Pingree to Haven 138Kv converted 10.9 miles of line from 46Kv to 138Kv. Line 525 Don - Hoku 138Kv buile 2.97 miles single circuit 138Kv. Line 525 Hoku - Alameda 138kv built 3.4 miles of single circuit. Line 723 Danskin - Hubbard 230Kv built 39.46 miles of single circuit 230Kv. 6. On March 30, 2009 IPC issued $100 millon of its 6.15% First Mortgage Bonds due April 1, 2019. Commission Authorization OPUC #4244 and IPUC IPC-E-07-19. On November 20, 2009 IPC issued $130 million of its 4.50% First Mortgage Bonds due March 1, 2020. Commission Authorization OPUC #4244 and IPUC IPC-E-07-19. 7. None 8. Effective 12/27/08 a 3.0% general wage increase was approved. 9. See pages 123.18 to 123.22 10. None 11. None 12. None 13. Refer to pages 104 & 105 for changes in officers and directors. There were a numbèr of changes in the major security holders in 2009. The top ten institutional shareholders list saw 4 changes from 3rd quarter to 4th quarter. In the 4th quarter First Eagle Investment Management, Blackrock Institutional Trust Company, Northern Trust Investments and Fisher investments replaced Arnhold & S. Bleichroeder Advisors LLC, Barclays Global Investors, AllianceBernstein L. P. and TIAA-CREF. 14. Idaho Power 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. IFERC FORM NO.1 (ED. 12-96) Page 109.1 This Report Is: Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/1212010 End of 2009/04 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Name of Respondent Idaho Power Company Line No.Title of Accunt (a) UTILITY PLANT Ref. Page No. (b) Current Year End of OuarterNear Balance (c) Prior Year End Balance 12/31 (d) 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 1,335,96 - --- - ~ ------ -- -- - o 65,015,441 786,896 o o 60,058,187-- ----- ----- --- ---- o 266,768 o o 94,473 o o o 19,129,856 o o o 80,923,412-- --- ---- ~- --~ ----- o 43,342,060 o o o 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 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 Utilit Plant (101-106, 114) Construction Work in Progress (107) TOTAL Utilit Plant (Enter Total of lines 2 and 3) (Less) Aceum. Provo for Depr. Amort. Depl. (108, 110, 111, 115) Net Utility Plant (Enter Total of line 4 less 5) Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1) Nuclar Fuel Materials and Assemblies-Stock Accunt (120.2) Nuclear Fuel Assemblies in Reactor (120.3) Spent Nuclear Fuel (120.4) Nuclear Fuel Under Capital Leases (120.6) (Less) Aceum. Provo for Amort. of Nucl. Fuel Assemblies (120.5) Net Nuclear Fuel (Enter Total of lines 7-11 less 12) Net Utilty Plant (Enter Total of lines 6 and 13) Utilty Plant Adjustments (116) Gas Stored Underground - Noncurrent (117) OTHER PROPERTY AND INVESTMENTS Nonutility Propert (121) (Less) Aceum. Provo for Depr. and Amort. (122) Investmnts 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 Allowances 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 Porton of Deriative Assets (175) Long-Term Porton of Derivative Assets - Hedges (176) TOTAL Other Propert and Investmnts (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 Accunts Receivable (142) Other Accounts Receivable (143) (Less) Aceum. Provo for Uncollectible Acc.-Credit (144) Notes Receivable frm Associated Companies (145) Accunts Receivable from Assoc. Companies (146) Fuel Stock (151) Fuel Stock Expenses Undistribute (152) Residuals (Elec) and Extracted Products (153) Plant Materials and Operating Supplies (154) Merchandise (155) Oter Materials and Supplies (156) Nuclear Materials Held for Sale (157) Allowances (158.1 and 158.2) 200-201 200201 200-201 202-203 202-203 224-225 228-229 227 227 227 227 227 227 202-203/227 228-229 FERC FORM NO.1 (REV. 12-03)Page 110 Name of Respondent Idaho Power Company Line No.Ref. Page No. (b) 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) Miscllaneous Current and Accued 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 Acced 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 Deferrd Debits (186) Def. Losses from Disposition of Utilit Pit. (187) Research, Devel. and Demonstration Expend. (188) Unamortized Loss on Reaquired Debt (189) Accmulated Deferred Income Taxes (190) Unrecovered Purchased Gas Costs (191) Total Deferre Debits (lines 69 through 83) TOTAL ASSETS (lines 14-16, 32,67, and 84) 234 Year/Period of Report 262,96,07 2009/04 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-- ~---- - ~- ~_---- - - 58,492,87 15,439,92 170,110,97 This Report Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) 0 A Resubmission 04/1212010 End of COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)Continued) Current Year End of OuarterlYear Balance (c) 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 85 227 230a 230b 232 233 352-353 14,263,910 o o 697,64,724 7,232,442 o o 486,154 o 63,059,804 o o 12,841,023 167,646,855 o 963,174,912 4,005,728,535 FERC FORM NO.1 (REV. 12-G3)Page 111 Name of Respondent This Report is:Date of Report Year/Period of Report Idaho Power Company (1 )~An Original (mo, da, yr) (2)0 A Resubmission 04/1212010 end of 2009/04 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Line Current Year Prior Year No.Ref.End of QuarterlY ear End Balance Title of Account Page No.Balance 12131 (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)0 0 5 Stock liabilty for Conversion (203, 206)0 0 6 Premium on Capita Stock (207)638,757,43 618,757,435 7 Other Paid-In Capital (208-211)253 0 0 8 Installments Received on Capital Stoc (212)252 0 0 9 (less) Discount on Capital Stock (213)254 0 ° 10 (less) capital Stock Expense (214)254b 2,096,925 2,096,925 11 Retained Eamings (215, 215.1, 216)118-119 485,143,115 424,451,953 12 Unappropriated Undistributed Subsidiary Eamings (216.1)118-119 62,552,348 57,595,094 13 (less) Reaquired Caital Stock (217)250-251 0 0 14 Noncorprate Proprietorship (Non-major only) (218)0 0 15 Accumulated Oter Comprehensive Income (219)122(a)(b)-8,266,66:-8,706,615 16 Total Proprietary capital (lines 2 through 15)1,273,966,340 1,187,877,972 17 lONG-TERM DEBT 18 Bonds (221)256-257 1,385,460,00 1 ,401,560,000 19 (less) Reaquired Bonds (222)256-257 C 166,100,000 20 Advances from Associated Compaies (223)256-257 C 0 21 Oter long-Term Debt (224)256-257 28,394,091 29,457,727 22 Unamortzed Premium on long-Term Debt (225)(° 23 (less) Unamortized Discount on long-Term Debt-Debit (226)3,060,74E 3,163,279 24 Tota long-Term Debt (lines 18 through 23)1,410,793,343 1,261,754,44 25 OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital leases - Noncurrent (227)0 ° 27 Accumulated Provision for Propert Insurance (228.1)0 0 28 Accumulated Provision for Injuries and Damages (228.2)3,412,806 1,965,108 29 Accumulated Provision for Pensions and Benefi (228.3)279,806,510 253,645,884 30 Accumulated Miscellaneous Operating Provisions (228.4)916,667 916,667 31 Accumulated Provision for Rate Refunds (229)9,894,071 13,34,853 32 long-Term Porton of Derivative Instrument Liabilties 0 0 33 long-Term Portion of Derivative Instrument Liabilties - Hedges 0 0 34 Asset Retirement Obligations (230)16,239,594 12,414,695 35 Total Oter Noncurrent liablities (lines 26 through 34)310,269,654 282,287,207 36 CURRENT AND ACCRUED LIABILITIES 37 Notes Payabe (231)0 112,850,000 38 Accounts Payable (232)81,164,595 94,937,929 39 Notes Payable to Associated Companies (233)0 0 40 Accounts Payable to Associated Companies (234)1,735,649 765,831 41 Custoer Depoits (235)464,233 311,092 42 Taxes Accrued (236)262-263 -3,253,921 -42,412,65 43 Interest Accrued (237)20,383,712 16,674,614 44 Dividends Declared (238)C 0 45 Matured long-Term Debt (239)(0 FERC FORM NO.1 (rev. 12-03) Page 112 Name of Respondent This Report is:Date of Report Year/Period of Report Idao Power Company (1 )~An Original (mo, da, yr) (2)0 A Resubmission 04/12/2010 end of 2009/04 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITß)ntinued) Line Current Year Prior Year No.Ref.End of OuarterlYear End Balance Title of Account Page No. Balance 12/31 (a)(b)(c)(d) 46 Matured Interest (240)C 0 47 Tax Collections Payable (241)1,963,189 1,329,837 48 Miscellaneous Current and Accrued Liabilties (242)29,912,569 37,600,238 49 Obligations Under Capital Leases-Current (243)C 0 50 Derivative Instrument Liabilties (244)280,459 2,652,850 51 (Less) Long-Term Portion of Derivative Instrument Liabilities C 0 52 Derivative Instrument Liabilties - Hedges (245)0 0 53 (Less) Long-Term Portion of Derivative Instrument Liabilties-Hedges 0 0 54 Tota Current and Accrued Liabilities (lines 37 through 53)132,650,479 224,709,741 55 DEFERRED CREDITS 56 Customer Advances for Construction (252)25,180,998 30,033,657 57 Accumulated Deferred Investment Tax Credits (255)266-267 73,505,525 73,270,077 58 Deferred Gains from Disposition of Utilty Plant (256)0 0 59 Oter Deferred Credits (253)269 19,363,271 29,939,135 60 Other Regulatory Liabilties (254)278 49,478,079 203,648,107 61 Unamortzed Gain on Reaquired Debt (257)C 0 62 Accum. Deferred Income Taxes-Accel. Amort.(281)272-277 0 0 63 Accum. Deferred Income Taxes-Other Propert (282)664,169,740 580,306,037 64 Accum. Deferred Income Taxes-oher (283)109,412,363 131,902,154 65 Tota Deferred Credits (lines 56 through 64)941,109,976 1,049,099,167 66 TOTAL LIABILITIES AND STOCKHOLDER EOUITY (lines 16, 24, 35, 54 and 65)4,068,789,79'l 4,005,728,535 FERC FORM NO.1 (rev. 12-03)Page 113 Name of Respondent This ~ort Is:Date of Report YeaúPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmission 041212010 STATEMENT OF INCOME Quarterly 1. Report in column (c) the currnt year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the data in column (k). Report in column (d) similar data for the previous year. This informtin is reported in the annual filing only. 2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same thre month perid for the prior year. 3. Report in column (g) the quarter to date amounts for elect utlit functon; in column (i) the quartr to date amounts for gas utilit, and in column (k) the quarter to date amounts for other utility functon for the currnt year quarter. 4. Report in column (h) the quarter to date amounts for electric utilit functon; in column u) the quarter to date amounts for gas utilty, and in column (I) the quarter to date amounts for other utility function for the prior year quarter. 5. 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 fr Utilit Plant Leased to Oters, in another utilit columnin a similar manner to a utility departent. Spread the amount(s) over lines 2 thru 26 as appropriate. Includ these amounts in columns (c) and (d) totals. 7. Report amounts in account 414, Other Utilty Operating Income, in the same manner as accunts 412 and 413 above. Line Total Totl Currt 3 Months Poor 3 Months No.Curr Yea to Pri Year to Ende Ended (Ref.)Dat Banc fo Dat Banc for Quarterl Only Quart Only Title of Account Page No.Qui1rNear Quai1rNear No 4th Quarter No 4th Quart (a)(b)(c)(d)(e)(~ 1 UTILITY OPERATING INCOME 2 Opeting Revenue (400)30-301 1,045,996,381 956,075,56 3 Operaing Expenses 4 Opetion Expense (401)320-323 638,94,792 581,17,704 5 Maintenance Expese (402)3223 69,45,827 68,638,630 6 Depreiatio Expense (403)337 103,587,447 96,637,583 7 Depreti Expense for Asset Retirent Cosls (403.1)336-7 8 Amort. & Dept. of Utilit Plant (404-405)336-337 7,061,06 5,482,388 9 Amort of Utlit Plat Acq. Adj. (406)33337 -22,723 -22,723 10 Amort. Propert Losse, Unre Plant and Regulat Stuy Co (407) 11 Amort. of Conversio Expense (407) 12 Regultory Debit (407.3) 13 (Les) Regulatory Creit (407.4)3,781,013 14 Taxes Oter Than Incme Taxes (408.1)262-263 21,069,235 19,083,954 15 Income Taxes - Federal (409.1)262-26 15,555,36 -1,816,783 16 - Oter (409.1)262-26 1,547,326 -4,930,646 17 Provision for Deferr Incoe Taxes (410.1)23,'0.m 76,729,161 111,854,164 18 (Les) Proision for Defer Income Taxes-Cr. (411.1)234,'0.m 63,176,136 71,534,676 19 Investt Tax Credit Adj. - Net (411.4)26 235,447 2,269,367 20 (Les) Gains frm Disp. of Utilit Plant (411.6)11,632 21 Losses from Disp. of Utilit Plant (411.) 22 (Less) Gains fr Dispositon of Allowance (411.8)297,616 504,115 23 Loses frm Dispoti of Allowance (411.9) 24 Accretion Expense (411.10) 25 TOTAL Utity Operati Expenses (Enter Total of lines 4 thru 24)870,694,192 802,542,202 26 Net Util Oper Inc (Enter Tot line 2 le 25) Carr to Pg117,line 27 175,302,189 153,533,362 FERC FORM NO. 1/3-0 (REV. 02-04)Page 114 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/1212010 STATEMENT OF INCOME FOR THE YEAR (Continued) 9. Use page 122 for important notes regarding the statement of income for any accunt thereof. 10. Give concise explanations conceming unsettled rate proceedings where a contingency exists such that refunds of a material amount may nee to be made to the utility's customers or which may result in material refund to the utility wit 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 affct the rights of the utilit to retain such revenues or recver amounts paid with respect to power or gas purchases. 11 Give concise explanations conceming signifcant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affcting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accunts. 12. 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 effec on net income, including the basis of allocations and apportionments frm those used in the preceing year. Also, give the appropriate dollar effect of such changes. 14. Explain in a footnote if the previous year's/quarter's figures are diffrent from that reported in prior report. 15. If the columns are insuffcient for reporting additional utilit departnts, supply the appropriate accunt titles report the information in a footnote to this schedule. Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 ELECTRIC UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars)(g) (h) GAS UTILIT Current Year to Date Previous Year to Date (in dollars) (in dollars)(i) 0) Line No. 297,616 504,115 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 26 638,946,792 69,458,827 103,587,447 581,177,704 68,638,630 96,637,583 7,061,068 -22,723 5,482,388 -22,723 21,069,235 15,555,364 1,547,326 76,729,161 63,176,136 235,447 3,781,013 19,083,954 -1,816,783 -4,930,646 111,854,164 71,534,676 2,269,367 11,632 870,694,192 175,302,189 802,542,202 153,533,362 FERC FORM NO.1 (ED. 12-96)Page 115 Name of Respondent Idaho Power Company Line No. Title of Accunt (a) This ~ort Is: bate of Report (1) ~An Original (Mo, Oa, Yr) (2) A Resubmission 041121010 MENT OF INCOME FOR THE YEAR (continued) TOTAL (Ref.) Page No. (b) 119 262-263 262-26 262-26 234, 272-27 234, 272-27 262-263 YearlPeriod of Report End of 2009/Q4 Previous Year (d) no nt Ended Quart Only No 4th Qu (ij - --- ------ -- -- -- ---- ~--- -- - -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 3,051.50 16,714,305 3,973 - -- - - - - - -- - - --- ---- ---- - - 405,90 -381,00 426,409 1,273,313 4,817,233 6,541,855 31.465 3,078,590 615,804 1,203,011 4,822,172 1,716,723 19,189,109~----~--~-~--~---~-106,698 10,065,752 ----- ---- -- - ---- -- --- ---- -- 73,269,850 1,225,978 n6,937 2,057,420 5,397,871 71,932,314 122,558,984 66,145,498 1,099,817 707,798 8,611,213 7,080,140 69,484,186 94,114,928~---~----~---- 122,558,984 FERC FORM NO. 1/3.Q (REV. 02-() 94,114,928 27 Net Utlit Opting Income (Carr nar frm pae 114) 28 Oter Incme and Deductons 29 Oter Incme 30 Nonutlty Operating Income 31 Revenues Fro Merchandising, Jobbing and Cotrct Wor (415) 32 (Less) Costs and Exp. of Mercandising, Job. & Contrct Wor (416) 33 Revenue From Nonutilit Opraions (417) 34 (Les) Expens of Nonutilit Operatis (417.1) 35 Nonopeting Rental Income (418) 36 Equit .in Earnings of Subsidiary Companies (418.1) 37 Intert and Dividnd Income (419) 38 Allo for Ot Funds Used Dunng Constn (419.1) 39 MiceDaneous Nonoperating Inco (421) 40 Gain on Dispoitin of Prpe (421.1) 41 TOTAL Ot Inc (Enter Total of lines 31 thru 40) 42 Otr Incoe Deducns 43 Loss on Dispoitin of Propert (421.2) 44 Misclaneous Amortzation (425) 45 Donatins (426.1) 46 Lif Insurance (426.2) 47 Penalt (426.3) 48 Exp. for Certin Civic, Politcal & Relate Actities (426.4) 49 Oter Deuctns (426.5) 50 TOTAL Oter inc Deuctns (Total of line 43 thru 49) 51 Taxes Applic. to Oter Incme and Deuctns 52 Taxes Oter Than Income Taxes (40.2) 53 Income Taxes-Fedral (409.2) 54 Inco Taxes-Otr (409.2) 55 Provision fo Derr Inc. Taxes (410.2) 56 (Less) Proion for Defer Income TaxesCr. (411.2) 57 InvesentTax Creit Adj.-Net (411.5) 58 (Less) Invesent Tax Creits (420) 59 TOTAL Taxes on Other Income and Deuctns (Total of lines 52-58) 60 Net Oter Income and Deuctons (Total of lines 41,50,59) 61 Inteest Charges 62 Inteest on Long-Teo Debt (427) 63 Amort of Debt Disc. and Expense (428) 64 Amozatio of Lo on Reaquired Debt (428.1) 65 (Less) Amo. of Premium on Debt-Creit (429) 66 (Less) Amortzatin of Gain on Reaquire Debt-Creit (429.1) 67 Intet on Debt to Assoc. Companies (43) 68 Otr Interet Expese (431) 69 (Less) Allowanc for Borred Funds Used Dunng Constctn-Cr. (432) 70 Net Interst Charges (Totl of line 62 thru 69) 71 Income Before Extrorinary Items (Total of lines 27, 60 and 70) 72 Extrordinary Items 73 Extrorinary Income (434) 74 (Les) Extrordinary Deucts (435) 75 Net Extrinry Items (Tota of line 73 les line 74) 76 Income Taxes-Federl and Other (409.3) 77 Exrdinary Items After Taxes (line 75 less line 76) 78 Net Income (Total of line 71 and 77) Page 117 Current Year (c) 175,302,189 782,667 737,018 66,599 1,076,858 -8,226 4,957,254 5,214,598 7,554,922 7,178,192 122,587 24,05,717 420,891 -4,197,136 328,368 1,050,861 5,541,928 3,148,885 34,431 1,681,539 352,526 3,224,256 3,576,029 This Page Intentionally Left Blank This ~ort Is: Date of Report (1) ~An Oriinal (Mo, Da, Yr) (2) A Resubmission 04121010 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 identifed as to the retained earnings accunt in which rerded (Accounts 433, 436 - 439 inclusive). Show the contra primary account afeced in column (b) 4. State the purpse and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecing adjustments to the opening balance of retained eamings. 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 accunt 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 recurrnt, 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. Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 Line ItemNo. (a) UNAPPROPRIATED RETAINED EARNINGS (Accunt 216) 1 Balance-Beginning of Period 2 Changes 3 Adjustments to Retained Earnings (Accunt 439) 4 5 6 7 8 9 TOTAL Credits to Retained Eamings (Acc. 439) 10 11 12 13 14 15 TOTAL Debits to Retained Eamings (Acc. 439) 16 Balance Transferred from Income (Accunt 433 less Accunt 418.1) 17 Appropriations of Retained Eamings (Acc. 436) 18 19 20 21 22 TOTAL Appropriations of Retained Earnings (Acc. 436) 23 Dividends Declared-Preferred Stock (Accunt 437) 24 25 26 27 28 29 TOTAL Dividends Declared-Preferred Stock (Acc. 437) 30 Dividends Declared-Common Stock (Accunt 438) 31 Common Stock Dividends $2.50 Par Value 32 33 34 35 36 TOTAL Dividends Declared-Common Stock (Acct. 438) 37 Transfers from Acc 216.1, Unapprop. Undistrib. Subsidiary Earnings 38 Balance - End of Period (Total 1,9,15,16,22,29,36,37) APPROPRIATED RETAINED EARNINGS (Account 215) Contr Primary ccunt Affed (b) Current QuarterlYear Year to Date Balance (c) Previous QuarterlYear Year to Date Balance (d) I------_~~.. -- ~I ---- -- - ---- - ---~--------r ------~---~- 117,601,730 89.993,848- ----1-- --- --------- -- - r--~-----~-~-- -----¡~_---_~- 238 -56,910,568 ( 54,368,186) -56,910,568 54,368,186) I~--~==483,599,149 422,907,987 FERC FORM NO. 1/3.0 (REV. 02.0)Page 118 Name of Respondent Idaho Power Company Year/Period of Report End of 2oo9/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/1212010 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 identifed as to the retained earnings account in which recorded (Accounts 433, 436 - 439 indusive). Show the contra primary account affected in column (b) 4. State the purpse and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Eamings, reflecting adjustments to the opening balance of retained eamings. 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 accunt 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 resered or appropriated as well as the totals eventually to be accmulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. Line No. 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 (Acc. 215.1) 47 TOTAL Approp. Retained Eamings (Acc. 215, 215.1) (Total 45,46) 48 TOTAL Retained Eamings (Acc. 215, 215.1, 216) (Total 38, 47) (216.1) UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Accunt Report only on an Annual Basis, no Quarterly 49 Balance-Beginning of Year (Debit or Credit) 50 Equity in Earnings for Year (Credit) (Account 418.1) 51 (Less) Dividends Received (Debit) 52 53 Balance-End of Year (Total lines 49 thru 52) Item (a) Contra Primary ccunt Affected (b) Current QuarterlYear Year to Date Balance (c) Previous OuarterlYear Year to Date Balance (d) --- --~---r-~---- ~ --- ---- -_~--- --~ ~r-----~ ---------~-- --~-r~~------- 1,543,96 1,543,966 485,143,115 1,543,966 1,543,96 424,451,953 57,595,094 4,957,254 53,474,014 4,121,080 62,552,348 57,595,094 FERC FORM NO. 1/3.0 (REV. 02-04)Page 119 This ~ort Is: .(1) ~An Original (2) A Resubmission STATEMENT OF CASH FLOWS (1) Codes to be used:(a) Net Proces or Payints;(b)Bonds, debentu and other long-term debt; (c) Include coal paper; and (d) Identify separately suc items as investments, fixed assets, intangibles, etc. (2) Informatn about noncsh investing and financing actvities must be provided in the Notes to the Financial statements. Also provide a reciliation betwn "Cash and Cash Equivalets at End of Period" wit reated amounts on th Balanc Sheet. (3) Opeting Actviti - Oter: Include gains and losss perining to operating activities only. Gains and losses peining to investing and financng acvities should be re in thse actvites. Show in the Notes to the Financials the amounts of intert paid (net of amount capitlized) and income taes paid. (4) Investing Actvities: Include at Other (line 31) net cash outfow to acuire other companies. Provide a recnciliation of assets acquired with liabilties assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized pe the USofA General Instructon 20; instead provide a reconciliation of the dollar amont of leases capitalized with the plant cost. Name of Respondent Idaho Power Company Date of Report (Mo, Da, Yr) 04/1212010 Year/Period of Report End of 2009/Q4 Line Description (See Instruction No. 1 for Explanation of Codes) No.(a) 1 Net Cash Flow from Operating Activities: 2 Net Income (Line 78(c) on page 117) 3 Noncash Charges (Credits) to Income: 4 Depreciation and Depletion 5 Amortization of 6 7 8 Deferred Income Taxes (Net) 9 Investment Tax Credit Adjustment (Net) 10 Net (Incrase) Decrease in Receivables 11 Net (Increase) Decrease in Inventory 12 Net (Increase) Decrease in Allowances Inventory 13 Net Increase (Decrease) in Payables and Accrued Expense 14 Net (Increase) Decrease in Other Regulatory Assets 15 Net Increase (Decrease) in Other Regulatory Liabilities 16 (Less) Allowance for Other Funds Used During Construction 17 (Less) Undistributed Eamings from Subsidiary Companies 18 Other (provide details in footnote): 19 20 21 22 Net Cash Provided by (Used in) Operating Activitis (Total 2 thru 21) 23 24 Cash Flows from Investment Activities: 25 Construction and Acquisition of Plant (including land): 26 Gross Additions to Utilty Plant (less nuclear fuel) 27 Gross Additions to Nuclear Fuel 28 Gross Additions to Common Utility Plant 29 Gross Additions to Nonutility Plant 30 (Less) Allowance for Other Funds Used During Construction 31 Other (provide details in footnote): 32 33 34 Cash Outfows for Plant (Total of lines 26 thru 33) 35 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 Investmnt Securities (a) 45 Proceeds fro Sales of Investment Securites (a) Current Year to Date QuartrlYear (b) Previous Year to Date QuarterlYear (c) 10,594,321 2,842,380 -15,306,466 -6,714,633 24,923,64 1,373,356 -1,930,182 -6,435,706 -28,488,583 -60,996,430 -3,071,792 3,141,017 4,121,080 112,383 264,678,714 121,386,224 -236,464,054 5,397,871 2,381,759 7,080,140 2,958,500 -249,555,449 -240,585,694 -- --- - ~-r-- ------ -- ---- 2,250,259 5,784,800 --- ----_.1-------- - --- 4,100,665 FERC FORM NO.1 (ED. 12-96)Page 120 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) 04/12/2010 YearlPeriod of Report End of 2009/04 (1) Codes to be used:(a) Net Proces or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercal paper; and (d) Identify separately such items as investmnts, fixed assets, intangibles, etc. (2) Information about noncash investing and financing actviies must be provided in the Notes to the Financial statements. Als provide a renciliation ben "Cash and Cash Equivalents at End of Perid" with related amounts on the Balance Sheet. (3) Operating Actvities - Oter: Include gains and losss pertining to operting activits only. Gains and losses pertining to investing and financing actvites should be rert in those activities. Show in the Notes to the Financils the amounts of interest paid (net of amount capitalized) and income taes paid. (4) Investing Activities: Include at Other (line 31) net cash outfow to acquire other companies. Provide a recnciliatin of assets acquired with liabilitis assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capilized per the USofA Generallnstrucon 20; instead prvide a recnciliatin of the dollar amount of leases capialized wit the plant cost. Line No. Description (See Instruction NO.1 for Explanation of Codes) (a) Current Year to Date OuarterIYear (b) Previous Year to Date OuarterIYear (c) 46 Loans Made or Purchased 47 Collectons on Loans 48 49 Net (Incrase) Decrease in Receivables 50 Net (Increase) Decrease in Inventory 51 Net (Increase) Decrease in Allowances Held for Speculation 52 Net Increase (Decrease) in Payables 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 from IDACORP 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 922,056 -7,449,788 1,514,798 43,926,946 396,100,000 290,000,000 20,000,000 37,000,000 416,100,000 327,000,000 -251,063,636 -167,163,636 -6,921,974 -2,150,077 -101,264,330 -32,687,145 -56,910,568 -54,368, 1 se~~ 21,624,929 3,141,276 FERC FORM NO.1 (ED. 12-96)Page 121 This Page ~~tentionally Left Blank 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 04/12/2010 2009/Q4 FOOTNOTE DATA !Schedule Page: 120 Une No.: 5 Column: b Amortization: Plant Regulatory assets Regulatory liabilty Unamortized debt expense Unamortized discount Water rights Other 7,038,345 3,692,067 (569,074) 2,041,784 257,310 1,581,118 248,539 14,290,089 ¡SchedUle Page: 120 Une No.: 13 Column: b Per instruction Number 3 to the statement of cash flows Cash paid during the period for: Income taxes received from parent Interest (net of amount capitalized) ¡Schedule Page: 120 Une No.: 18 Column: b Cash Flow from Operating Activities (Other) 16,438,944 66,230,730 Non-csh pension expense Gain on sale of emission allowances Gain on sale of non-utilty propert Unbiled revenues Other noncash adjustments to net income Other current liabilties Other long-term assets Other long-term liabilties 4,024,783 (297,616) (153,574) (7,338,069) 5,833,515 (7,438,112) 1,475,491 (20,520,384) (24,413,966) !Schedule Page: 120 Line No.: 26 Column: b Per instruction Number 4 to the statement of Cash Flows PP&E acquired with liabiltes assumed (accounts payable) 19,074,880 !Schedule Page: 120 Une No.: 53 Column: b Reinvested income from Rabbi Trust investment Proceeds from the sale of money market investment Miscellaneous other investing activities J (1,918,608) 680,738 (28,347) (1,266,217) 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)End of 2009/Q4 (2) FiA Resubmission 04/121010 STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, A~ 0 HEDGING ACTIVITIES 1. Report in columns (b),(c),(d) and (e) the amounts of accmulated other comprehensive income itms, 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 accunted for as "fair value hedges., rert the accunts affct and the related amounts in a footnote. 4. Report data on a year-to-ate basis. Line Item Unrealized Gains and Minimum Pension Foreign Currency Other No.Los on Available-Libili adjustment Hedges Adjustments for-8ale Securies (net amount) (a)(b)(c)(d)(e) 1 Balance of Accunt 219 at Beinning of Preceding Year 567,249 (6,723,748) 2 Preceding QtrNr to Date Reclassifications from Ace 219 to Net Income 4,159,139 414,660 3 Preceding QuarterNear to Date Changes in Fair Value (4,726,36)(2,397,551) 4 Total (lines 2 and 3)(567,225)(1,982,891) 5 Balance of Accunt 219 at End of Preæding QuarterNear 24 (8,706,639) 6 Balance of Accunt 219 at Beginning of Current Year 24 (8,706,639) 7 Current QtrNr to Date Redassifications from Ace 219 to Net Income 542,887 8 Current QuarterNear to Date Changes in Fair Value 1,820,148 (1,923,083) 9 Total (lines 7 and 8)1,820,148 (1,380,196) 10 Balance of Accunt 219 at End of Currnt QuartrNear 1,820,172 (10,086,835) .... ._. -- --- FERC FORM NO.1 (NEW 06-02)Page 122a Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~AnOriginal (Mo, Da, Yr) (2) A Resubmission 04/12/2010 STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, A 0 HEDGING ACTIVITIES Year/Period of Report End of 2009/Q4 Line No. Other Cash Flow Hedges Interest Rate Swaps Other Cash Flow Hedges (Specify) Totals for each category of items recorded in Aceunt219 (h) ( 6,156,499) 4,573,799 7,123,915) 2,550,116) 8,706,615) 8,706,615) 542,887 102,935) 439,952 8,266,663) (f)(g) 1 2 3 4 5 6 7 8 9 10 Net Income (Carried Forward from Page 117, Line 78) Total Comprehensive Income (i)0) FERC FORM NO.1 (NEW 06-02)Page 122b Name of Respondent Idaho Power Company Date of Report Year/Period of Report End of 2009/04 This Report Is: (1) (2 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 accunt thereof. Classify the notes according 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 significant contingent assets or liabilties existing at end of year, induding 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 daim 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, Utilty Plant Adjustments, explain the origin of such amount, debit and credits during the year, and plan of disposition contemplated, giving references to Cormmission order or other autoriations respecng classifcation of amounts as plant adjustments and requirements as to disposition thereof. 4. Where Accunts 189, Unamortized Loss on Reacquire Debt. and 257, Unamorted 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 Accunts. 5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictons. 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 suffcient disdosures 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 omited. 8. For the 30 disclosures, the disdosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effec on the respondent. Respondent must indude in the notes significant changes since the most recently completed year in such items as: accunting principles and praces; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including signifcant new borrowings or modificatins 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 ocrred. 9. Finally, ifthe 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 instrctons, such notes may be included herein. 04121010 PAGE 122 INTENTIONALLY LEFT BLANK SEE PAGE 123 FOR REQUIRED INFORMATION. FERC FORM NO.1 (ED. 12-96)Page 122 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 04/12/2010 2009/04 NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Idaho Power (lPC), a wholly-owned subsidiar of IDA CORP Inc., is an electrc utilty with a service territory covering approximately 24,000 square miles in southern Idaho and eastern Oregon. Idaho Power is regulated by the Federal Energy Regulatory Commission (FERC) and the state regulatory commissions of Idaho and Oregon. Idaho Power is the parent of Idaho Energy Resources Co. (IERCo), a joint venturer in Bridger Coal Company, which supplies coal to the Jim Bridger generating plant owned in par by Idao Power. Basis of Reporting The fmancial statements include the assets, liabilties, revenues and expenses of the Company and have been prepared in accordance with the accounting requirements of the FERC as set forth in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (U.S. GAAP). As required by the FERC, the Company accounts for its investment in its majority-owned subsidiar on the equity method rather than consolidating the assets, liabilties, revenues, and expenses of the subsidiary, as required by U.s. GAAP. The accompanying fmancial statements include the Company's proportonate share of utilty plant and related operations resulting frm its interest in jointly owned plants. In addition, under the requirements ofthe FERC, there are differences from U.S. GAAP in the presentation of (I) curent portion of long-term debt, (2) assets and liabilties for cost of removal of assets, (3) regulatory assets and liabilities, (4) deferred income taes and (5) comprehensive income. Management Estimates Management makes estimates and assumptions when preparing financial statements in conformity with GAAP. These estimates and assumptions include those related to rate regulation, retirement benefits, contingencies, litigation, asset impairent, income taxes, unbiled revenues and bad debt. These estimates and assumptions affect the reported amounts of assets and liabilties and the disclosure of contingent assets and liabilties at the date of the fmancial statements, and the reported amounts of revenues and expenses durng the reporting period. These estimates involve judgments with respect to, among other things, futue economic factors that are diffcult to predict and are beyond management's control. As a result, actul results could differ from those estimates. System of Accounts The accounting records of Idaho Power conform to the Uniform System of Accounts prescribed by the FERC and adopted by the public utilty commissions of Idaho,.Oregon and Wyoming. Regulation of Utilty Operations IDACORP's and Idao Power's financial statements reflect the effects of the different ratemaking priciples followed by the jurisdictions regulating Idaho Power. The application of accounting priciples related to regulated operations sometimes results in Idaho Power recording expenses and revenues in a different period than when an unregulated enterprise would. In these circumstances, the amounts are deferred as regulatory assets or regulatory liabilties on the balance sheet and recorded on the income statement when recovered or retued in rates. Additionally, regulators can impose regulatory liabilties upon a regulated company for amounts previously collected from customers and for amounts that are expected to be refuded to customers. The effects of applying these accounting principles are discussed in more detail in Note 3. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and highly liquid tempora investments that mature within three months of the date of acquisition. Derivative Financial Instruments Financial instrments such as commodity futures, forwards, options and swaps are used to manage exposure to commodity price risk in the electrcity market. All derivative instrents ar recognized as either assets or liabilties at fair value on the balance sheet. Idaho Power's physical forward contracts qualitY for the normal purchases and normal sales exception to derivative accounting requirements with the exception of forward contrcts for the purchase of natual gas for use at Idaho Power's natual gas generation facilties. The objective of the risk management program is to mitigate the risk associated with the purchase and sale of electricity and natual gas. Because of Idaho Power's regulatory accounting mechanisms, Idaho Power records the changes in fair value of derivative instrments related to power supply as regulatory assets or liabilties. IFERC FORM NO.1 (ED. 12-88) Page 123.1 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 041212010 2009/04 NOTES TO FINANCIAL STATEMENTS (Continued) Revenues Operating revenues for Idaho Power related to the sale of energy are recorded when service is rendered or energy is delivered to customers. Idaho Power accrues estimated unbiled revenues for electrc services delivered to customers but not yet biled at period-end. Idaho Power collects franchise fees and similar taes related to energy consumption. These amounts are recorded as liabilties until paid to the taing authority. None of these collections ar reported on the income statement as revenue or expense. Begining in Februar 2009, Idaho Power is collecting Allowance for Funds Used During Constrction (AFUDC) in base rates for a specific capital project, as discussed in Note 3, "Regulatory Matters." Cash collected under this ratemaking mechanism is recorded as a regulatory liabilty. Propert, Plant and Equipment and Depreciation The cost of utilty plant in service represents the original cost of contrcted services, direct labor and material, AFUDC and indirect charges for engineering, supervision and similar overhead items. Repair and maintenance costs associated with planed major maintenance are expensed as the costs are incurred, as ar maintenance and repair of propert and replacements and renewals of items determined to be less than units of propert. For utilty 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. 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 depreiable utilty plant in service approximated 2.8 I percent in 2009 and 2.73 percent in 2008. Long-lived assets are periodically reviewed for impaient when events or changes in circumtaces indicate that the caring amount of an asset may not be recoverable. If the sum of the undiscounted expected futue cash flows from an asset is less than the caring value of the asset, impairment must be recognized in the financial statements. There were no material impairments of these assets in 2008 or 2009. Allowance for Funds Used During Construction AFl)DC represents the cost offmancing constrction projects with borrwed fuds and equity fuds. With one exception, cash is not realized currently from such allowance, it is realized under the rate-making process over the service life of the related propert though increased revenues resulting from a higher rate base and higher depreciation expense. The component of AFUDC attbutable to borrowed funds is included as a reduction to interest expense, while the equity component is included in other income. Idaho Power's weighted-average monthly AFUDC rates for 2009 and 2008 were 6.7 percent and 5.2 percent, respectively. Idaho Power's reductions to interest expense for AFUDC were $5 millon for 2009 and $7 milion for 2008. Other income included $8 milion and $3 milion of AFUDC for 2009 and 2008, respectively. Income Taxes Idaho Power accounts for income taes under the asset and liabilty method, which requires the recognition of deferred ta assets and liabilties for the expected future tax consequences of events that have been included in the fmancial statements. Under this method, deferred ta assets and liabilties ar determined based on the differences between the fmancial statements and tax basis of assets and liabilties using enacted ta rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferrd 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 (IPUC), the regulatory authority having principal jurisdiction, Idaho Power'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 book lives on coal-fired generation facilities and properties acquired after i 980. On other facilties, deferred income taxes are provided for the difference between accelerated income ta depreciation and stright-line depreciation using ta guideline lives on assets acquired prior to i 98 i unless contrar to applicable income tax guidance, deferred income taxes are not provided for those income tax timing differences where the prescribed regulatory accounting methods 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 future rates. The state of Idaho allows a three-percent investment tax credit on qualifYing plant additions. Investment tax credits eared on regulated assets ar deferred and amortized to income over the estimated service lives ofthe related properties. Credits eared on IFERC FORM NO.1 (ED. 12-88) Page 123.2 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 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 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, unealized holding gains and losses on available-for-sale marketable securities and amounts related to a deferred compensation plan for certin senior management employees and directors called the Senior Management Security Plan (SMSP). The following table presents Idaho Power's accumulated other comprehensive loss balance at December 31 (net of tax): Unrealized holding gains on available-for-sale securties Senior Management Security Plan Total $ 2009 2008 (thousands of dollars) 1,820 $ (10,087) (8,267) $ (8,707) (8,707)$ Other Accounting Policies Debt discount, expense and premium are deferred and being amortized over the tenns of the respective debt issues. New Accounting Pronouncements In June 2009, the F ASB issued amendments to prior consolidation guidance. The amendments wil signifcantly affect the overall consolidation analysis of variable interest entities (VIEs). The amendments wil require Idaho Power to reconsider their previous conclusions relating to the consolidation of VIEs, including (I) whether an entity is a VIE, (2) whether the enterprise is the VIE's primar beneficiary, and (3) what tye of financial statement disclosures ar required. For Idao Power, the amendments are effective as of January 1, 2010, and early adoption is prohibited. The adoption of this guidance is not expected to have a material effect on the consolidated financial statements ofIdaho Power. Adopted Accounting Pronouncements The F ASB has issued several new accounting pronouncements. Idaho Power adopted these pronouncements in 2009: . Effective for financial statements issued for interi and anual periods ending after September 15,2009, The FASB Accounting Standards Codification TM became the source of authoritative U.S. GAAP recognized by the FASB to be applied to nongovernental entities. Rules and interpretive releases of the Securities and Exchange Commission (SEC) under authority of federal securities laws are also sources of authoritative GAAP to SEC registrants. On the effective date, the Codification superseded, but did not change, all then-existing non-SEC accounting and reporting standards, and all other nongrndfathered, non-SEC accounting literatue not included in the Codification became nonauthoritative. Transition to the Codification did not affect Idaho Power's results of operations, cash flows or financial positions. This Fonn IO-K reflects the implementation of the Codification. . In June 2009, Idaho Power adopted guidance on accounting for and disclosures of subsequent events, events that occur after the balance sheet date but before financial statements are issued or are available to be issued. This guidance has not significantly impacted Idaho Power's consolidated financial statements. . Fair Value Measurements: In the first quarer of 2009, Idaho Power adopted the following fair value guidance: . Guidelines for making fair value measurements more consistent by providing guidance related to detennining fair values when there is no active market or where the price inputs being used represent distrssed sales; . Guidance that enhances consistency in fmancial reporting by increasing the frequency of fair value disclosures by requiring quarerly fair value disclosures for any financial instrments that are not curently reflected on the balance sheet of companies at fair value and requires qualitative and quantitative infonnation about fair value estimates for all such fmancial instrments; and . Guidance on other-than-tempora impainnents that brings greater consistency to the timing of impainnent recognition, and provides greater clarity to investors about the credit and noncredit components of impaired debt securities that are not expected to be sold. The guidance also requires increased and timelier disclosures sought by IFERC FORM NO.1 (ED. 12-88) Page 123.3 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 041212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) investors regarding expected cash flows, credit losses, and the aging of securities with unalized losses. The adoption of this guidance did not have a material effect on Idaho Power's consolidated fmancial statements. 2. INCOME TAXES: The components of the net deferred ta liabilty ar as follows: 2009 2008 (thousands of dollars) Deferred ta assets: Regulatory liabilties $47,183 $44,341 Advances for constrction 8,335 9,305 Deferred compensation 17,990 17,052 Retirement benefits 84,019 85,034 Oter 13,431 15,029 Total 170,958 170,761 Deferred ta liabilties: Propert, plant and equipment 282,034 246,424 Regulatory assets 382,136 333,882 Conservation programs 4,772 1,901 PCA 34,025 62,820 Retirement benefits 65,689 69,334 Other 5,773 961 Total 774,429 715,322 Net deferred tax liabilties $603,471 $544,561 A reconcilation between the statutory federal income ta rate and the effective tax rate is as follows: 2009 2008 (thousands of dollars) Computed income taxes based on stattory federal income tax rate $54,296 $45,51 i Change in taes resulting from: Equity earnings of subsidiar companies (1,735)(1,442) AFUDC (4,533)(3,577) Capitalized interest 1,529 1,729 Investment tax credits (3,404)(3,490) Repair allowance (3,500)(2,450) Removal costs (3,810)(2,954) Capitalized overhead costs (3,500)(4,200) Uncertain tax positions 1,138 1,280 Settlement of prior year' ta returns (4, II 9) (2,761) State income taes, net of federal benefit 1,903 4,601 Depreciation 3,895 5,562 Oter, net (5,587)(1,892) Total income ta expense $32,573 $35,917 Effective tax rate 21.0%27.6% The items comprising income tax expense are as follows: IFERCFORM NO.1 lED.12-88)Page 123.4 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 04/1212010 2009/04 NOTES TO FINANCIAL STATEMENTS (Continued) 2009 2008 (thousands of dollars) Income taes currently payable (receivable): Federal $19,732 $14,024 State 2,385 (3,602) Total 22,117 10,422 Income taes deferrd: Federal 18,993 33,906 State (5,792)2,794 Total 13,201 36,700 Uncertain ta positions: Federal (2,496)(12,763) State (485)(712) Total (2,981)(13,475) Investment tax credits: Deferrd 3,640 5,760 Restored (3,404)(3,490) Total 236 2,270 Total income ta expense $32,573 $35,917 IDACORP's tax allocation agreement provides that each member of its consolidated group compute its income taxes on a separte company basis. Amounts payable or refundable are settled though IDACORP. Uncertain Tax Positions Idaho Power adopted new guidance on uncertain ta positions on Januar 1,2007. Idaho Powerrecorded an increase of$15.1 milion to 2007 opening retained earings for the cumulative effect of adopting this guidance. A reconcilation of the begining and ending amount of unecognized tax benefits for Idaho Power is as follows (in thousands of dollars): Balance at January 1, Additions for tax positions of prior years Reductions for tax positions of prior years Settlements with taxing authorities Balance at December 3 i, $ 2009 2008 4,119 $17,594 1,138 1,280 (4,1l9)(10,426) (4,329) 1,138 $4,119$ If recognized, the $ 1.1 milion balance of unrecognized ta benefits would affect the effective tax rate. Since 2006, Idaho Power had been disputing the Internal Revenue Service's (IRS) disallowance ofIdaho Power's use of the simplified service cost method (SSCM) of uniform capitalization for tax year 2001-2004. The dispute had been under review with the IRS Appeals Offce. Idaho Power recognizes interest accrued related to unecognized tax benefits as interest expense and penalties as other expense. During the years ended December 31, 2009 and 2008, Idaho Power recognized a net reduction in interest expens of $0.2 millon and $0.1 milion. Idao Power had no accrued interest as of December 31,2009 and $0.2 milion as of December 3 1,2008. No penalties are accrued. Idaho Power is subject to examination by their major tax jurisdictions - U.S. federal and state ofIdaho. The open tax year are 2009 for federal and 2007-2009 for Idao. In May 2009, Idaho Power, through its parent company, formally entered the IRS Compliance Assurace Process (CAP) program for its 2009 tax year. The CAP program provides for IRS examination thoughout the year. The IFERC FORM NO.1 (ED. 12-88) Page 123.5 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 041212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2009 examination is expected to be completed in 2010. In Janua 2010, Idaho Power, though its parent company, was accepted into CAP for its 2010 ta year. Idaho Power is unable to predict the outcome of these examinations. Specifically within the 2009 CAP examination, the IRS began its audit of Idaho Power's curent method of uniform capitalization. In September 2009, the IRS issued Industr Director Directive #5 (IOD) which discusses the IRS's compliance priorities and audit techniques related to the allocation of mixed service costs in the uniform capitalizaion methods of electric utilties. The IRS and Idaho Power ar jointly working though the impact the IOD guidance has on Idaho Power's uniform capitalization method. Idaho Power expects that the examination wil be completed during 2010. Resolution of this matter would result in a decrease to Idao Power's unrecognized tax benefits for its 2009 uniform capitaliztion deduction by $1. milion. 3. REGULATORY MATTERS: Regulatory Assets and Liabilties The following is a breakdown ofIdao Power's regulatory assets and liabilties (in thousands of dollar): Remaining Not Amortization Earning Earning Total as of December 31, Description Period a Return a Return 2009 2008 Regulatory Assets: Income taes $-$389,910 $389,910 $335,644 Unfunded postretirement benefits 168,026 168,026 177,348 (I) Pension expense deferrls (2)39,251 39,251 10,583 Energy effciency progr costs (2)2010 10,585 1,622 12,207 8,806 Power supply costs (2)Vares (2)84,633 84,633 149,099 Fixed cost adjustment (2)2011 7,836 7,836 2,721 Asset retirement obligations (3)14,749 14,749 10,907 Mar-to-market liabilties (4)280 280 3,074 Other 2010-2015 1,914 1,875 3,789 1,224 Total (5)$104,968 $615,713 $720,681 $699,406 Regulatory Liabilties: Income taes $-$54,958 $54,958 $46,102 Removal costs (3)155,405 155,405 156,837 Investment tax credits 73,506 73,506 73,270 Deferrd revenue-AFUDC 6,096 3,798 9,894 Mark-to-market assets (4)715 715 652 Other 2011 479 1,100 1,579 1,818 Total (6)$6,575 $289,482 $296,057 $278,679 (i) Repreents the Idao jurisdiction unfunded obligation ofldaho Power's pension and postretirement plans, which ar discussed in note i i. (2) These items are discussed in more detail below. (3) Asset retirement obligations and removal costs ar discussed in Note 12 (4) Mar-to market assets and liabilties ar discussed in Note 15 (5) Includes $601 and $3,074 for 2009 and 2008, respectively, rert in other currt assets on the balance sheets. (6) Includes $8,972, and $2,413 for 2009 and 2008, repectively, reported in other current liabilties on the balance sheets. In the event that recovery ofIdao Power's costs though rates becomes unlikely or uncertin, regulatory accounting would no longer apply to some or all of Idaho Power's operations and the items above may represent strnded investments. If not allowed full recovery I FERC FORM NO.1 (ED. 12-88)Page 123.6 Name of Respondent This Report is:Date of Report Year/Perio of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/12/2010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) of these items, Idaho Power would be required to write off the applicable portion, which could have a significant financial impact. Deferred Net Power Supply Costs: Changes in deferred power supply costs over the last two years were as follows: Idaho Oregon (1) Total Balance at Januar 1,2008 $ 92,322 $ 5,100 $ 97,422Costs deferred through PCA and PCAM 108,688 5,196 113,884 Prior costs expensed and recovered through rates (64,030) (2,441) (66,471)S02 allowances credited to account (2,184) (175) (2,359)Interest and other 6,025 598 6,623 Balance at December 31, 2008 $ 140,821 $ 8,278 $ 149,099Costs deferred though PCA and PCAM 42,533 (184) 42,349 Prior costs expensed and recovered through rates (113,134) (2,283) (115,417) S02 allowances credited to account (2,034) (83) (2,11 7)Interest and other 3,226 1,135 4,3612007 Excess power costs order 6,358 6,358 Balance at December 31, 2009 $ 71,412 $ 13,221 $ 84,633 (1) Oron power supply cost deferrals are subject to a statute that specifically limits rate amortizations of deferrd costs to six percent of gross Oregon revenue per year (approximately $2 milion). Deferrs ar amrtized sequentially. Idaho: Idaho Power has a PCA mechanism that provides for anual adjustments to the rates charged to its Idao retail customers. The PCA tracks Idaho Power's actual net power supply costs (priarly fuel and purchased power less off-system sales) and compars these amounts to net power supply costs currently being recovered in retail rates. The annual adjustments are based on two components: . Aforecast 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 . 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 actul collection or refund of authorized tre-up dollar matches the amounts authorized. The tre-up component is calculated monthly, and interest is applied to the balance. The following table sumarzes the PCA adjustments durng the last three years: Effective Date June 1,2009 $ Change (milions) $84.3 Notes The IPUC's order reflects revised methodology discussed below in "PCA Workshops." The increase was net of $4.5 milion of gains from sales of excess S02emission allowances which the IPUC ordered be applied against the PCA. The IPUC has allowed Idaho Power to retain its PCA sharing percentage of the gain from sales of excess S02 allowances as a shareholder benefit with the remainder recorded as a customer benefit, substantially all of which was used to reduce the PCA. Proceeds from the sale of renewable energy certificates (RECs) wil also be used to reduce the PCA. RECs are acquired by Idaho Power though purchases of renewable energy. Increase was net of $ i 6.5 milion of gains from sales of excess S02emission allowances June 1,2008 73.3 IFERC FORM NO.1 (ED. 12-88) Page 123.7 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 041212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) June 1,2007 77.5 Increase was net of $69. I milion of gains from sales of excess S02 emission allowances PCA Workhops: In its order approving Idaho Power's 2008-2009 PCA, the IPUC directed Idaho Power to set up workshops with the IPUC Staffand several ofIdahO Power's largest customers to address issues notresolved in that PCA filing. The workshops resulted in the following changes to the PCA mechanism, effective Februar 1,2009: · PCA sharng ratio - the PCA allocates the deviations in net power supply expenses between customers (95 percent) and shareholders (5 percent). The previous sharg ratio was 90/10. · LGAR - the LGAR is an element of the PCA fonnula that is intended to eliminate recovery of power supply expenses associated with load growt resultig from changing weather conditions, a growing customer base, or changing customer use patterns. The 2007 general rate case reset the LGAR from $29.4 i to $62.79 per MWh, but applied that rate to only 50 percent of the load growt begining in Marh 2008. The stipulation agreed on a new fonnula for calculating the LGAR. Based on the fmal rates approved by the IPUC in the 2008 general rate cae and the supporting data, the current LGAR is $26.63 per MWh, effective Febru 1,2009. · Use of Idao Power's operation plan power supply cost forecas - the operation plan forecast may better match curent collections with actul net power supply costs in the year they ar incurd and result in smaller amounts being included in the following year's "tre-up" rate, begining with the 2009-2010 PCA filing. · Inclusion of third-part trsmission expense - transmission expenses paid to third paries to faciltate wholesale purchases and sales of energy, including losses, ar a necessar component of net power supply costs. Deviation in these costs from levels included in base rates is now refleced in PCA computtions. · Adjusted distribution of base net power supply cost - base net power supply costs ar distrbuted throughout the year based upon the monthly shape of nonnalized revenues for purses of the PCA deferrl calculation. Oregon 2006-2007 Excess Power Costs: In December 2007, the OPUC approved the deferrl for futue recovery of $2 milion of excess power costs incured from May 1,2006, through April 30, 2007, and effective September 2009, these costs began being collected through rates and amortized. Idao Power expects amortization of this deferrl to be completed in December 2010. May-December 2007 Excess Power Costs: In May 2009, the OPUC approved the deferral for futue recovery of $6.4 milion, including interest through the date of the order, of excess net power supply costs incurrd from May-December 2007. Idao Power recorded the $6.4 milion deferral in the second quaer 2009 as a reduction to power cost adjustment expense. The amount to be recovered was reduced by $0.9 millon of previously deferrd emission allowance sales (including interest) during the same period. Oregon Power Supply Cost Mechanism: Idaho Power's power cost recovery mechanism in Oregon went into effect in 2008. It has two components: the anual power cost update (APCU) and the power cost adjustment mechanism (PCAM). The combination of the APCU and the PCAM allows Idaho Power to recover excess net power supply costs in a more timely fashion than through the previously existing deferrl process. The APCU allows Idaho Power to reestablish its Oregon base net power supply costs anually, 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," Idaho Power's calculation of estimated nonnalized net power supply expenses for the following April though March test period, and the "March Forecast," Idaho Power's forecast of expected net power supply expenses for the same test period, updated for a number of variables including the most recent stream flow data and futue wholesale electrc prices. New base rates are implemented each June i based on the APCU. 2010 APCU: Idaho Power's October Update portion of the 2010 APCU indicates that revenues associated with Idaho Power's base net power supply costs would be increased by $2.6 millon over the curent APCU, an average 8.2 percent increase. The actual impact wil be determined once the Marh Forecast portion is fied in March 2010 and combined with the October Update. Final rates are expected to become effective on June 1,2010. 2009 APCU: A rate increase of i 1.5 percent, or $3.9 milion anually, took effect June 1,2009. IFERC FORM NO.1 (ED. 12-88) Page 123.8 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 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2008 APCU: A rate increase of 15.7 percent, or $4.8 millon anually, took effect June 1,2008. The PCAM is a tre-up fied anually in Februar. The fiing calculates the deviation between actual net power supply expenses incurred for the preceding calendar year and the net power supply expenses recovered though the APCU for the sae period. Under the PCAM, Idaho Power is subject to a portion of the business risk or benefit associated with this deviation though application of an asymmetrical deadband (or range of deviations) within which Idaho Power 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 Idaho Power. However, collection by Idaho Power wil occur only to the extent that it results in Idaho Power's actual retu on equity (ROE) for the year being no greater than 100 basis points below Idaho Power's last authorized ROE. A refund to customers wil occur only to the extent that it results in Idaho Power's actual ROE for that year being no less than i 00 basis points above Idaho Power's last authorized ROE. 2009 PCAM: Actual net power supply costs were within the deadband, resulting in no deferraL. 2008 PCAM: Actual net power supply costs exceeded the forecast for the 2008 calendar year by $7.7 milion and, after application of the deadband, resulted in a $5.1 milion deferrl in 2008. The OPUC approved deferrl of this amount in Januar 20 i 0, to be amortized sequentially after previously authorized deferrls. Fixed Cost Adjustment Mechanism (FCA) The PCA mechanism began as a pilot progr for Idaho Power's Idaho residential and small general service customers, running from 2007 though 2009. The FCA is a rate mechanism designed to remove Idaho Power's disincentive to invest in energy effciency program by separting (or decoupling) the recovery of fixed costs from the variable kilowatt-hour charge and lining it instead to a set amount per customer. On October 1,2009, Idaho Power fied an application with the IPUC to make the FCA mechanism permanent beginning Januar 1,2010. The application is being processed under modified procedure. Idaho Power accnied $6.6 milion related to the FCA in 2009; subject to IPUC approval, recovery should begin June 1,2010. The IPUC approved a rate increase effective June 1,2009, through May 31, 2010, to recover $2.7 milion of fixed costs under-recovered during 2008. In 2008, the IPUC approved a rate reduction, effective June I, 2008 through May 31, 2009, to retu $2.4 milion of fixed costs over-recovered in 2007. Idaho Rate Cases 2009 Settlement Agreement: On January 13,2010, the IPUC approved a settlement agreement among Idaho Power, several ofIdao Power's customers, the IPUC staff and others. Significant elements ofthe settlement agreement include: . A general rate moratorium in effect until Januar I, 2012. The moratorium does not apply to other specified revenue requirement proceedings, such as the PCA, the FCA, pension fuding, AMI, energy effciency rider, and governent imposed fees. . A specified distrbution of the expected 20 i 0 PCA. This distribution is intended to reduce customer rates, provide some general rate relief to Idao Power and reset base power supply costs for the PCA. The associated rate change is expected to become effective June 1,2010. This provision is in anticipation ofa significant reduction in PCA rates for the 2010-2011 PCA year. The peA reduction wil be allocated as follows: . The first $40 milion wil be allocated equally between customers and Idaho Power. Idaho Power's share would be applied to increase permanent base rates on a uniform percentage basis to all customer classes and contrct customers. The customers' share would be a direct rate reduction through the PCA. . All of the next $20 milion wil be allocated to customers as a direct rate reduction though the PCA. . PCA reductions in excess of$60 milion wil be applied to absorb any increase in the base level of net power supply expenses. . If the PCA reduction exceeds $60 milion plus the increase in base net power supply expenses, the next $10 millon wil be allocated equally between Idaho Power and customers in the same maner as the first $40 milion. . Any remainder will go entirely to customers. . A provision to share earings with customers ifIdaho Power's actual rate ofretum on equity is more than 10.5 percent in any calendar year from 2009 to 2011 in its Idaho jurisdiction. Idaho Power wil share with Idaho customers 50 percent of any profits in excess of 10.5 percent. . A provision to allow the accelerated amortization of accumulated deferred investment ta credits (ADITC) if Idaho Power's IFERC FORM NO.1 (ED. 12-88) Page 123.9 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ß An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) actual rate of retu on equity is below 9.5 percent in any calenda year from 2009 to 2011 in its Idaho jurisdiction. Idaho Power would be pennitted to amortize additional ADITC in an amount up to $45 milion over the thee-year period, but could use no more that $15 milion in anyone year unless there is a carover. Carover amounts are added to the $15 milion anual allowance up to a maximum amortization of $25 milion in anyone year. Because Idaho Power's Idaho-jursdiction retu on equity was between 9.5 and 10.5 percent, the sharing and accelerated amortization provisions were not trggered in 2009. The settlement agreement also included a provision to reestablish the base level for net power supply costs effective with the June 1, 2010 PCA rate change. On January 19, 2010, Idao Power fied with the IPUC a request to increase base net power supply costs by $74.8 milion in the Idaho jurisdiction. This amount, which is subject to approval by the IPUC, reflects the maximum increase to Idaho Power's base net power supply costs, which would be used for both base rates and PCA calculations. The actual change in net power supply costs for rate purposes wil depend upon the amount approved by the IPUC as well as the amount of any PCA decrease determined for the 2010-2011 PeA year. Written comments or protests with respect to Idaho Power's application ar due March 11, 2010. Idaho 2008 General Rate Case: On Janua 30, 2009, the IPUC issued an order approving an averae anual increase in Idaho base rates, effective Februar 1, 2009, of 3. 1 percent (approximately $20.9 milion anually), a return on equity of 10.5 percent and an overall rate of return of8.18 percent. On Febru 19,2009, Idao Power filed a request for reconsideration with the IPUC and on March 19, 2009, the IPUC issued an order that increased Idao Power's Idaho revenue requirment by an additional $6.1 milion to approximately $27 milion for this rate case, raising the averae rate increase from 3.1 percent to 4.0 percent. The Janua 30, 2009 order authorized approximately $15 milion related to incrases in base net power supply costs. It also allowed Idaho Power to include in rates approximately $6.8 milion ($10.6 milion including income ta gross-up) of2009 AFUDC relating to the Hells Canyon Complex relicensing project. Typically, AFUDC is not included in rates until a project is in use and benefitting customers, but the IPUC detennined that including this amount in curent rates is in the public interest. Because AFUDC is already recorded on an accrual basis, this portion of the rate increase wil improve cash flows but wil not have a curnt impact on Idaho Power's net income. The amounts collected are being deferred as a regulatory liabilty and wil be recognized in revenues over the life of the new license once it has been issued. The IPUC denied reconsideration with respect to a refud of $3.3 milion offees recovered by Idao Power from the FERC. On April 2,2009, Idaho Power filed an application with the IPUC for an accounting order approving amortization of the fees over a five-year period begining October 2006 when Idao Power received the FERC credit. The IPUC approved Idaho Power's requested amortization period in an order issued on April 28, 2009. In the fit quaer of2009, Idaho Power recorded a charge of approximately $1.7 milion to electric utilty other operations expense and a corrsponding regulatory liabilty for the amount to be refuded from Febru 1, 2009, through the end of the amortiztion period, September 201 1. As the regulatory liabilty is amortized it wil reduce electrc utilty other operations expense ratably over the remaining amortization period. Idaho 2007 General Rate Case: On Februar 28, 2008, the IPUC approved a settlement stipulation that included an average increase in base rates of5.2 percent (approximately $32.1 milion anually), effective March 1,2008. The settlement did not specifY an overall rate of return or a return on equity. Danskin cn Power Plant Rate Case: On May 30, 2008, the IPUC authorize Idao Power to add to its rate base $64.2 milion for the Danskin cn plant and related facilties, effective June 1,2008, resulting in a base rate increase of 1.7 percent, or $8.9 milion in anual revenues. Danskin cn located near Mountain Home, Idaho, began commercial operations on March 1 i, 2008. Oregon 2009 General Rate Case: On December 16,2009, Idaho Power fied a Joint Stipulation and testimony in support of a stipulation that would settle the revenue requirement issues surrounding the general rate case fied on July 31, 2009. If approved by the OPUC, the Joint Stipulation would increase base rates $5 milion, or 15.4 percent, based on a retu on equity of 10.175 percent and an overall rate of return of 8.06 1 percent. The requested effective date is March 1, 2010. Advanced Metering Infrastructure (AMI) The AMI project provides the means to automatically retreve energy consumption infonnation, eliminating manual meter reading IFERC FORM NO.1 (ED. 12-88) Page 123.10 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Moi Da, Yr) Idaho Power Company (2) A Resubmission 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) expense. Idaho Power intends to install this technology for approximately 99 percent of its customers and is on pace to complete the installations by the end of 20 I I . Idaho: On February 12,2009, the IPUC approved Idaho Power's application requesting a Certificate of Public Convenience and Necessity for the deployment of AMI technology and approval of accelerated depreciation for the existing metering equipment. The IPUC subsequently clarfied that Idaho Power can expect in the ordinar course of events, to include in rate base the prudent capital costs of deploying AMI as it is placed in service up to the capital cost commitment estimate of $70.9 milion. The IPUC also clarfied, as requested by Idaho Power, that it does not anticipate that the immediate savings derived from the implementation of AMI throughout Idaho Power's service territory wil eliminate or wholly offset the increas in Idaho Power's revenue requirement caused by the authorized depreciation period. On May 29,2009, the IPUC approved anual recovery of$IO.5 milion, effective June 1,2009. The order was based on Idaho Power's actual investment in AMI to date, annualized through December 31,2009. The IPUC also allowed Idaho Power to begin thee-year accelerated depreciation of the existing metering equipment on June 1,2009. The order reflects annualized depreciation expense relating to AMI of$9.2 milion. Actual depreciation expense recorded over the last seven months of2009 totaled $6.2 milion. Oregon: The OPUC approved accelerated depreciation and recovery of existing meters in the Oregon jursdiction over an I8-month period beginning Januar 2009. Idaho Power's AMI deployment schedule calls for the replacement of the Oregon service.terrtory meters around October 2010. The existing meters wil be fully depreciated prior to their removal from service. The approval increased both rates and depreciation expense $0.8 milion in 2009. Depreciation Filngs In 2008 and 2009 Idaho Power filed revisions to its depreciation rates with the IPUC, OPUC and FERC. The commissions approved the new rates, which reduce depreciation expense approximately $8.5 milion anually. Idaho Power began applying the new depreciation rates in August 2008. OATT Formula Rates: In 2006, Idaho Power moved from a fixed rate to a formula rate, which allows trsmission rates to be updated anually based on financial and operational data Idaho Power files with the FERC. The FERC accepted Idaho Power's initial formula rates effective June 1, 2006, subject to refund pending the outcome of a hearing and settlement process. Idaho Power and the paries who had opposed the fiing entered into a settlement agreement, which was approved by the FERC in August 2007. The settlement agreement reduced Idaho Power's formula rates, established an authorized rate ofretu on equity of to.7 percent and resulted in a $1.7 milion refund by Idaho Power. The settlement agreement did not cover the treatment of "Legacy Agreements", which were contracts for transmission service that contained their own terms, conditions and rates and were in existence before implementation of the OATT in 1996. On January 15,2009, the FERC issued an order that required Idaho Power to reduce its transmission service rates to FERC jursdictional customers and refund $13.3 milion to these customers. Based on the FERC order, Idaho Power reserved an additional $7.9 milion (including $0.7 milion of interest) in 2008 to bring its reserve to the $13.3 milion ordered refuded. Idaho Power made the refuds in Februar 2009 and fied a request for rehearing with the FERC. Of the additional $7.9 milion ordered refuded, $2.3 milion related to trsmission revenues recorded in 2007 and $ 1.7 milion related to trnsmission revenues recorded in 2006. In March 2009, the FERC issued a tollng order that effectively relieved it from acting for an indefinite period of time on Idaho Power's request for rehearing. Idaho Power cannot predict when the FERC wil rule on its request for rehearing or the outcome ofthis matter. As discussed below, Idaho Power received an accounting order from the IPUC on October 30, 2009, authorizing it to defer for potential futue recovery approximately $4.7 milion in unecovered transmission-related revenues associated with the FERC order. 20090ATT: On August 28,2009, Idaho Power fied its informational filing with the FERC that contains the annual update of the formula rate based on the 2008 test year. The new rate included in the fiing was $15.83 per kW-year, an increase of $2.02 per kW-year, or 14.6 percent. New rates were effective October 1,2009. IFERC FORM NO.1 (ED. 12-88) Page 123.11 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 041212010 2oo9/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2008 OATT: On August 28,2008, Idaho Power fied its informational fiing with the FERC that contained the anual update of the formula rate based on the 2007 test year. The rate included in the fiing was $18.88 per kW-year, a decreas of$0.85 per kW-year, or 4.3 percent. New rates were effective October 1,2008. Idaho Power subsequently adjusted its rates to $13.81 per kW-year in compliance with a Januar 15,2009, order. Legacy Agreements: Subsequent to the Januar 15,2009, FERC Order, Idaho Power has sought to mitigate the resulting revenue shortfall by revising certin of the Legacy Agreements as provided for in the agreements. The Restated Trasmission Services Agrement and the long-term service agreements with PacifiCorp were amended to replace a portion of the services provided for in the agrement with OA TT service, effective June 13,2009. As calculated in the FERC fiings, the estimated net transmission revenue increase for the period June 13,2009 thrugh June 12,2010 is approximately $3.2 milion. These amendments are expected to increase 20 I 0 trsmission revenue $ 1.3 milion as compared to 2009. Idao Power also fied a request with the FERC on June 19, 2009, for an increase in rates for the Agreement for Interconnection and Trasmission Services with PacifiCorp. As calculated in the fiing, the estimated net trsmission revenue increase for the period September I, 2009 though August 3 I, 20 I 0, would be approximately $3.7 milion. PacifiCorp has intervened in this case. Idaho Power began collecting the new rates effective August 19, 2009, subject to refud pending settlement procedures and hearing. Settlement discussions are ongoing. This revision is expected to increase 20 i 0 trsmission revenue $2.5 milion as compared to 2009. OA TT Shortfall Filng For Idaho jursdictional revenue requirement determinations, revenues from third paies (non-state jursdictional) received though the OATT, referred to as revenue credits, are a dirct offset to Idao Power's overall revenue requirement. In the last two general rate cases, Idaho Power included an estimate of OA IT revenues frm third paries based on the forecasted OA IT rate. However, as discussed above in "OATT", a FERC order issued on Janua 15,2009, significantly reduced actual third-par trmission revenues Idao Power received from June 2006 to date, resulting in an overstatement of the revenue credits in the Idao jurisdictional revenue requirement. On October 30, 2009, the IPUC approved an Idaho Power request for authorization to defer the difference between the revenue credits in the last two general rate cases and the amount of OATT revenues Idaho Power has received since March 2008 and expects to receive though May 20 i O. The IPUC order authorizes Idao Power to amortize the unecovered trnsmission revenues on a stright-line basis over a thee-year period begining Janua 1,2011 and did not authorize a caring charge on the balance. Based on actual and projected transmission revenues from Marh 2008 thugh May 2010, Idaho Power recorded a $4.7 millon regulatory asset in 2009 for potential futue recovery. Idaho Power has fied a request for rehearing of the FERC order and is taing additional measures to address the revenue shortfall. If the FERC issues are resolved in Idaho Power's favor, Idao Power wil reduce the deferrL. Pension Expense In the 2003 Idaho general rate case, the IPUC disallowed recovery of pension expense because there were no current cash contrbutions being made to the pension plan. On June I, 2007, the IPUC issued an order authorizing Idaho Power to account for its defined benefit pension expense on a cash basis, and to defer and account for pension expense as a regulatory asset. On Februry 17, 20 i 0, the IPUC approved a recovery methodology that would permit Idaho Power to include in futue rate cases a reasonable amortization and recovery of cash contrbutions. Idaho Power deferred approximately $29 milion, $8 milion and $3 milion of pension expense to a regulatory asset in 2009,2008, and 2007 respectively. Deferred pension costs are expected to be amortized to expense to match the revenues received when futu pension contrbutions are recovered through rates. Idaho Power does not receive a caring charge on the curent deferrl balance. A caing charge wil be recorded on the difference between actual cash contrbutions and the recovery of those amounts in rates. Idaho Energ Effciency Rider (Rider) Idaho Power's Rider is the chief fuding mechanism for Idaho Power's investment in energy effciency, conservation, and demand response progras. Effective June 1,2009, Idaho Power collects 4.75 percent of base revenues, or approximately $29-$33 milion annually, under the Rider. Idaho Power collected 2.5 percent of base revenues from June 2008-May 2009 and 1.5 percent prior to I FERC FORM NO.1 (ED. 12-88)Page 123.12 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 04/1212010 2009/04 NOTES TO FINANCIAL STATEMENTS (Continued) June 2008. Energy effciency progr expenditures are reported as an operating expense with an equal amount of revenues recorded in other revenues, resulting in no net impact on earings. The cumulative variance between expenditures and amounts collected through the rider is recorded as a regulatory asset or liability pending futue collection from or obligation to customers. An asset balance indicates that Idaho Power has spent more than collected and a liabilty balance indicates that Idaho Power has collected more than it has spent. At December 31,2009, Idaho Power's rider balance was a regulatory asset of$1 i millon. In the 2008 general rate case, Idaho Power requested that the IPUC explicitly find that Idaho Power's expenditures between 2002 and 2007 of $29 milion of funds obtained from the Rider were prudently incurd and no longer subject to potential disallowance. In 2009, the IPUC approved a stipulation identifYing $14.3 milion of Rider fuding as prudent, and on Januar 25, 2010, Idao Power and the IPUC staff fied a stipulation for approval by the IPUC to find the remaining expenditures through 2007 were prudently incured. On October 5, 2009, Idaho Power and other investor-owned electric utilties serving in Idaho began a series of many infonnal public workshops with the IPUC Staff to discuss how energy effciency evaluation and prudency wil be detennined on a prospective basis. As a result, a Memorandum of Understading written by Staff, Idaho Power and other investor-owned electric utilties in Idaho has been signed outlining a process for future energy effciency expenditu approval. This document was fied with the IPUC on Januar 25,2010. 4. LONG-TERM DEBT The following table summarizes long-tenn debt at December 31: First mortgage bonds: 7.20% Series due 2009 6.60% Series due 2011 4.75% Series due 2012 4.25% Series due 2013 6.025% Series due 2018 6.15% Series due 2019 4.50% Series due 2020 6% Series due 2032 5.50% Series due 2033 5.50% Series due 2034 5.875% Series due 2034 5.30% Series due 2035 6.30% Series due 2037 6.25% Series due 2037 Total first mortgage bonds Pollution control revenue bonds: Variable Rate Series 2003 due 2024( 1) Varable Rate Series 2006 due 2026(1) 5.15% Series due 2024(1) 5.25% Series due 2026(1) Variable Rate Series 2000 due 2027 Total pollution control revenue bonds American Falls bond guaantee Milner Dam note guarantee Unamortized discount - net Tenn Loan Credit Facilty Purchase of pollution control revenue bonds IFERC FORM NO.1 (ED. 12-88) 2009 2008 (thousands of dollars) $$ 120,000 100,000 70,000 120,000 100,000 130,000 100,000 70,000 50,000 55,000 60,000 140,000 100,000 1,215,000 80,000 120,000 100,000 70,000 120,000 100,000 70,000 50,000 55,000 60,000 140,000 100,000 1,065,000 49,800 116,300 49,800 116,300 4,360 170,460 19,885 8,509 (3,060) 4,360 170,460 19,885 9,573 (3,163) 166,100 (166,100) Page 123.13 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Oriinal (Mo, DB, Yr) Idaho Power Company (2) A Resubmission 041212010 2009(04 NOTES TO FINANCIAL STATEMENTS (Continued) Total Idaho power oiitst;mdjng debt2)$1,410,794 $1,261,755 (I) Humboldt County and Sweetwater County Pollution Control Revenue bods ar secur by firs mortage bonds, bringing the total first mortgage bonds outstading at December 31,2009, to $1.81 billon. (2) At December 31,2009 and 2008, the overl effective cost of Idao Power's outstanding debt was 5.76 percent and 5.59 percent, respectively. At December 3 1,2009, the matuties for the agggate amount oflong-term debt outstanding were (in thousands of dollars): 2010 20ll 2012 2013 2014 Thereafter $1,064 $ 121,064 $ 101,064 $ 71,064 $1,064 $1,118,534 Long-Term Financing On March 30, 2009, Idaho Power issued $100 milion of its 6.15% first mortgage bonds, due April 1,2019. On November 20,2009, Idaho Power issued $130 milion of its 4.5% frrt mortgage bonds, due March I, 2020. Idao Power used the net proceeds from the two bond issuances to repay short-term debt and to repay $80 milion of its 7.20 % frrst mortgage bonds that matued on December I, 2009. As of December 3 I, 2009, Idao Power had issued all securties remaining registered under its shelf registrtion statement. Mortgage: As of December 3 I, 2009, Idaho Power could issue under the mortgage approximately $43 I milion of additional fit mortgage bonds based on total unfunded propert additions of approximately $7 I 9 milion. Idaho Power could issue an additional $612 millon of fit mortgage bonds based on retired fit mortgae bonds. These amounts ar fuher limited by the maximum amount offrrt mortgage bonds set fort in the morte discussed below. The mortgage secures all bonds issued under the indentu equally and ratably, without preference, priority or distinction. Firt mortgage bonds issued in the futue wil also be secured by the mortgage. The lien of the indentue constitutes a frrt mortgage on all the properties ofldaho Power, subject only to certain limited exceptions including liens for taxes and assessments that are not delinquent and minor excepted encumbrances. Certin of the properties of Idaho Power are subject to easements, leases, contrcts, covenants, workmen's compensation awards and similar encumbraces and minor defects and clouds common to properties. The mortgage does not create a lien on revenues or profits, or notes or accounts receivable, contrcts or choses in action, except as permitted by law during a completed default, securties or cash, except when pledged, or merchandise or equipment manufactured or acquired for resale. The mortgage creates a lien on the interest ofldao Power 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 ofldaho Power. The mortgage requies Idaho Power to spend or appropriate 15 percent of its anual gross operating revenues for maintenance, retirement or amortization of its properties. Idao Power may, however, anticipate or make up these expenditures or appropriations within the five years that imediately follow or precede a paricular year. On February 17,2010, Idaho Power entered into the Fort-fift Supplemental Indentue, dated as of February 1,2010, to the Indentue of Mortgage and Deed of Trust, dated as of October I, 1937, between Idaho Power and Deutsche Ban Trust Company Americas (formerly known as Baners Trut Company) and R.G. Page, as Trustees (Staley Burg, successor individual trstee) for the purpose of increasing the maximum amount of frrst mortgage bonds issuable by Idaho Power from $ 1.5 to $2.0 bilion. The amount issuable is also restricted by propert, earings and other provisions of the mortgage and supplemental indentues to the mortgage. Idaho Power may amend the indentu and increase this amount without consent of the holders of the first mortgage bonds. The indentue requires that Idaho Power's net earings must be at least twice the anual interest requirements on all outstading debt of equal or prior ra including the bonds that Idaho Power may propose to issue. Under certin circumstances, the net earnings test does not apply, including the issuance of refuding bonds to retire outstading bonds that mature in less than two year or that are of an equal or higher interest rate, or prior lien bonds. Pollution Control Revenue Refunding Bonds and Term Loan Credit Agreement: On April 3, 2008, Idaho Power made a mandatory purchase of two series of Pollution Control Revenue Refunding Bonds issued for the benefit of Idaho Power, the $1 16.3 IFERC FORM NO.1 (ED. 12-88) Page 123.14 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ß An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) millon aggegate principal amount of Pollution Control Revenue Refunding Bonds Series 2006 issued by Sweetwater County, Wyoming due 2026 and the $49.8 millon aggegate principal amount of Pollution Control Revenue Refuding Bonds Series 2003 issued by Humboldt County, Nevada due 2024 (together the Pollution Control Bonds). Idaho Power initiated this transaction in order to adjust the interest rate period of the Pollution Control Bonds from an auction interest rate period to a weekly interest rate period, effective April 3, 2008. This change was made to mitigate the higher-than-anticipated interest costs in the auction mode, which was a result of the financial guarantor's credit ratings deterioration. On August 20,2009, J.P. Morgan Securties Inc. as the Remarketing Agent, purchased the Pollution Contrl Bonds from Idaho Power for remarketing to the public. The Humboldt County Bonds car a 5.15 percent term interest rate and matue on December 1, 2024. The Sweetwater County Bonds carr a 5.25 percent term interest rate and mature on July 15,2026. The Pollution Control Bonds are not subject to redemption for 10 years, except for extrordinar optional and mandatory redemption prior to matuty, in each case at 100 percent of the principal amount, plus accrued interest if any to the date of redemption. In connection with the remarketing of the Pollution Control Bonds, the fmancial guarnty insurace policies securg the Pollution Control Bonds were terminated. On August 25,2009, Idaho Power used proceeds from the reofferig of the Pollution Control Bonds and additional corporate fuds to prepay its $170 milion loan under a Term Loan Credit Agreement dated as of Februar 4,2009, among JPMorgan Chase Ban, N.A., as administrtive agent and lender, Ban of America, N.A., Union Ban, N.A. and Wachovia Bank, National Association, as lenders. 5. NOTES PAYABLE: Idaho Power has a $300 milion credit facilty each of which expires on April 25, 2012. Commercial paper may be issued up to the amounts supported by the ban credit facilties. Under these facilties the companies pay a facilty fee on the commitment, quarterly in arars, based on its rating for senior unsecured long-term debt securties without third-part credit enhancement as provided by Moody's and S&P. At December 31,2009, Idaho Power had regulatory authority to incur up to $450 milion of short-term indebtedness. At December 31,2009, no loans were outstading on Idao Power's facilties. Balances and interest rates ofIdaho Power's short-term borrowings were as follows at December 31 (in thousands of dollars): 2009 2008 (thousands of dollars) Balances:At the end of year $ Average during the year $ Weighted-average interest rate: At the end of year $ 46,386 $ 112,850 151,192 4.89% 6. COMMON STOCK In 2009 and 2008, IDACORP contrbuted $20 milion and $37 milion respectively, ofadditional equity to Idaho Power. No additional shares of Idaho Power common stock were issued. Idaho Power's aricles of incorporation contain restrictions on the payment of dividends on its common stock if preferred stock dividends are in arrear. Idaho Power has no preferred stock outstanding. Idao Power must obtain approval of the OPUC before it could directly or indirectly loan fuds or issue notes or give credit on its books to IDACORP. 7. STOCK-BASED COMPENSATION Through its parent company IDACORP, Idaho Power has three share-based compensation plans. IDACORP's employee plans are the 2000 Long-Term Incentive and Compensation Plan (L TICP) and the 1994 Restricted Stock Plan (RSP). These plans are intended to IFERC FORM NO.1 (ED. 12-88) Page 123.15 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ß An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 041212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) align employee and shareholder objectives related to IDACORP's long-term growt. IDACORP also has one non-employee plan, the Director Stock Plan (DSP). The purse of the DSP is to increase diretors' stock ownership though stock-based compensation. The L TICP (for offcers, key employees and dirctors) permits the grt of non qualified stock options, restricted stock, performance shares, and several other tyes of stock-based awads. The RSP peits only the grt of restricted stock or performance-based restricted stock. At December 3 I, 2009, the maximum number of shars available under the L TICP and RSP were 1,602,259 and 25,515, respectively. Stock awards: Restricted stock awards have three-year vesting periods and entitle the recipients to dividends and voting rights. Unvested shares are restricted as to disposition and subject to forfeitue under certin circumstances. The fair value of these awards is based on the market price of common stock on grt date and is charged to compensation expense over the vesting period, based on the number of shares expected to vest. Performance-based restrcted stock awards have thee-year vesting period and entitle the recipients to voting rights. Unvested shares are restricted as to disposition, subject to forfeitu under certin cirumstaces, and subject to meeting specific performance conditions. Based on the attainent of the performance conditions, the ultiate award can rage from zero to 1 50 percent of the taget awar. Dividends ar accrued and paid out only on shares that eventuly vest. The performance awards are based on two metrcs, cumulative earings per share (CEPS) and total shareholder retu (TSR) relative to a peer group. The fair value of the CEPS portion is based on the maret value at the date of grant, reduced by the loss in time-value of the estimated futue dividend payments, using an expected quarrly dividend of $0.30. The fair value of the TSR portion is estimated using a statistical model that incorporates the probabilty of meeting performance tagets based on historical returns relatiye to the peer group. Both performance goals are measurd over the thee-year vesting period and are charged to compensation expense over the vesting period based on the number of shares expected to vest. A sumar of restrcted stock and performance shar activity is presented below. Idaho Power share amounts represent the portion of IDACORP amounts related to Idao Power employees: Nonvested shares at Januar i, 2009 Shars grted Shares forfeited Shares vested Nonvested shares at December 3 i, 2009 Number of Shares 303,257 144,143 (27,158) (134,207) 286,035 Weighted- Average Grant Date Fair Value $ 26.68 21.49 23.43 26.42 $ 24.49 The total fair value of shares vested during the year ended December 3 i, 2009 and 2008 was $3.9 milion and $0.8 milion, respectively. At December 31,2009, IDACORP had $3.6 milion of total uncognized compensation cost related to nonvested share-based compensation that was expected to vest. Idao Power's share of this amount was $3.4 milion. These costs are expected to be recognized over a weighted-average period of 1.67 year. Idao Power uses IDACORP's original issue and/or treasury shares for these awards. 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 term of 10 years from the grt 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. The following table presents information about options granted and exercised (in thousands of dollar, except for weighted-average amounts): Fair value of options vested IFERC FORM NO.1 (ED. 12-88) 2009 $ 208 2008 $ 353 Page 123.16 Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2lAn Original (Mo, Oat Yr) Idaho Power Company (2)A Resubmission 04/12/2010 2oo9/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Intrinsic value of options exercised Cash received from exercises Tax benefits realized from exercises 204 591 80 182 707 71 As of December 31,2009, Idaho Power had recognized all compensation cost related to stock options. Idaho Power uses IDACORP's uses original issue and/or treasury shares to satisfy exercised options. Idaho Power's stock option trsactions in IDACORP are summarized below. Idaho Power shar amounts represent the portion of IDACORP amounts related to Idaho Power employees: Outstading at December 31, 2008 Exercised Forfeited Expired Outstading at December 31, 2009 Number of Shares 576,996 (25,800) (3,632) (133,600) 413,964 Weighted- Average Exercise Price $ 34.34 22.92 29.75 39.86 $ 33.31 Weighted Average Remaining Contractual Term 3.67 Aggregate Intrinsic Value (OOOs) $ 611 2.96 $ 862 Vested or expected to vest at December 31, 2009 Exercisable at December 31, 2009 413,932 $33.31 2.96 $862 397,903 $33.45 2.87 $826 Compensation Expense: 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 Idaho Power for those costs associated with Idaho Power's employees (in thousands of dollars): Compensation cost Income tax benefit $ $ 2009 3,986 $ 1,587 $ 2008 3,683 1,440 No equity compensation costs have been capitalized. 8. COMMITMENTS: Purchase Obligations: At December 31,2009, Idaho Power had the following long-term commitments relating to purchases of energy, capacity, transmission rights and fuel: 2010 2011 2012 2013 2014 Thereafter (thousands of dollars) Cogeneration and power production $210,999 $229,740 $124,051 $113,884 $114,850 $1,680,001 Power and trnsmission rights 44,298 21,979 8,699 3,296 2,404 7,612 Fuel 64,132 64,130 52,671 54,032 53,136 95,346 IFERC FORM NO.1 (ED. 12-88)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 04/1212010 2009/04 NOTES TO FINANCIAL STATEMENTS (Continued) As of December 31,2009, Idaho Power had signed agreements to purchase energy from 96 CSPP facilties with contrcts ranging from one to 30 year. Eighty of these facilties, with a combined nameplate capacity of298 MW, were on-line at the end of2009; the other 16 facilties under contract, with a combined nameplate capacit of 266 MW, are projected to come on-line during 20 I 0 and 201 1. The majority of the new facilties wil be wind resources which wil generate on an intennittent basis. Durig 2009, Idaho Power purchased 970,419 megawatt-hours (MWh) from these projects at a cost of$59 milion, resulting in a blended price of 6.1 cents per kilowatt hour. Idaho Power purchased 756,014 megawatt-hour at a cost of$45.9 milion in 2008. Guarantees Idaho Power has agreed to guartee the perfonnance of relamation activities at Bridger Coal Company of which IERCo owns a one-third interest. This guarntee, which is renewed each December, was $63 milion at December 3 i, 2009. Bridger Coal Company has a reclamation trst fud set aside specifically for the purose of paying these reclamation costs. At this time Bridger Coal Company is revising their estimate of futue reclamation costs. To ensure that the reclamation trst fund maintains adequate reserves, Bridger Coal Company has the abilty to add a per ton surcharge if it is detennined that futue liabilties exceed the trt's assets. Because of the existence of the fund and the abilty to apply a per ton surcharge, the estimated fair value of this guatee is minimaL. 9. CONTINGENCIES Legal Proceedings Western Energy Proceeings at the FERC: Thughout this report the ten "western energy situation" is used to refer to the California energy crisis that occurred durig 2000 and 2001, and the energ shortges, 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 marets to initiate proceedings seeking refuds or other fonns of relief. 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). There are pending in the Ninth Circuit approximately 200 petitions for review of numerous FERC orders regarding the western energy situation. Decisions in these appeals may have implications with respect to other pending cases, including those to which Idaho Power or IE, another wholly-owned subsidiar ofIDACORP, are paries. Idao Power and IE intend to vigorously defend their positions in these proceedings, but are unable to predict the outcome of these matters. Except as to the matters described below under "Pacific Nortwest Refud," Idao Power and IE believe that settlement releases they have obtained that are described below under "California Refund" and "Market Manipulation" wil restrct potential claims that might result from the disposition of the pending Ninth Circuit review petitions and that these matters wil not have a material adverse effect on their consolidated fmancial positions, results of operations or cash flows. 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 marets from October 2, 2000, though June 20, 2001. The FERC has issued numerous orders establishing price mitigation plans for sales in the California wholesale electrcity market, including the methodology for detennining refuds. IE and numerous other parties have petitioned the Ninth Circuit for review of the FERC's orders on California refuds. As additional FERC orders have been issued, fuer petitions for review have been fied before the Ninth Circuit, which from time to time has identified discrete cases that can proceed to briefing and decision while it stayed action on the other consolidated cases. On May 22, 2006 the FERC approved an Offer of Settlement beeen and among IE and Idaho Power, the California Paries (Pacific Gas & Electrc Company, San Diego Gas & Electrc Company, Southern California Edison Company, the California Public Utilties Commission, the Califomia Electrcity Oversight Board, the California Deparent of Water Resources and the California Attorney General) and additional paries that elected to be bound by the settlement. The settlement disposed of matters encompassed by the California refund proceeding, as well as other claims and investigations relating to the western energy situation among and between the paries agreeing to be bound by it. Although many market paricipants agreed to be bound by the settlement, other market paricipants, representing a small minority of potential refund claims, initially elected not to be bound by the settlement. From time to time, as the California Paries have reached settlements with those other market paricipants, they have elected to opt into the IE-Idaho Power-California Paries' settlement. The settlement provided for approximately $23.7 milion ofIE's and Idaho Power's estimated $36 milion rights to accounts receivable from the Cal ISO and the California Power Exchange (CaIPX) to be assigned to an escrow account for refuds and for an additional $ 1.5 milion of accounts receivable to be retained by the CalPX until the conclusion of the IFERC FORM NO.1 (ED. 12-88) Page 123.18 Name of Respondent This Report is:Date of Report YeanPeriod of Report (1) ß An Original (Mo, Da, Yr) Idaho Power Company ! (2) A Resubmission 04/12/2010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) litigation. The additional $ 1.5 milion of accounts receivable retained by the CalPX is available to fund the claims of non-settling paries if they prevail in the remaining litigation of these California market matters. Any additional amounts owed to non-settling paries would be funded by other amounts owed to IE and Idaho Power by the Cal ISO and CaIPX, or dirctly by IE and Idaho Power, and any excess fuds remaining at the end of the case would be returned to IE and Idaho Power. The remaining IE and Idao Power receivables were paid to IE and Idaho Power under the settlement. In an August 2006 decision, the Ninth Circuit ruled that all transactions that occured within the CalPX and the Cal ISO markets were proper subjects of the refud proceeding. In that decision the Ninth Circuit refused to expand the proceedings into the bilateral . market, approved the refud effective date as October 2, 2000, required the FERC to consider claims that some market participants had violated governing taff obligations at an earlier date than the refud effective date, and expanded the scope of the refund proceeding to include transactions within the CalPX and Cal ISO markets outside the limited 24-hour spot market and energy exchange trctions. Par of the decision exposed sellers to increased claims for potential refunds. The Ninth Circuit issued its mandate on Apnl 15,2009, thereby offcially retuing the cases to the FERC for fuer action consistent with the court's decision. On November 19, 2009, the FERC issued an order to implement the Ninth Circuit's remand. The remand order established a trial-tye hearg in which participants wil be permitted to submit information regarding (i) specified taff violations committed by any public utilty seller from January 1, 2000 - October 2, 2000 resulting in a transaction that set a market clearing pnce for the trading penod when the violation occured and (ii) claims for refunds for multi-day transactions and energy exchange trsactions entered into during the refund penod (October 2,2000 - June 20, 2001). Numerous parties including IE and Idaho Power fied motions to clarfy the FERC's order. Although IE and Idaho Power are unable to predict when or how FERC wil rule on these motions, the effect of the remand order for IE and Idaho Power is confined to the minority of market paricipants that are not bound by the IE-Idaho Power-California Paries' settlement described above. Accordingly, IE and Idaho Power believe the remanded proceedings wil not have a matenal adverse effect on their consolidated financial positions, results of operations or cash flows. In 2005, the FERC established a frmework for sellers wanting to demonstrte that the generally applicable FERC refud methodology interfered with the recovery of costs. IE and Idaho Power made such a cost fiing, which was rejected by the FERC. On June 18, 2009, FERC issued an order stating that it was not ruling on IE's and Idaho Power's request for rehearing of the cost fiing rejection because their request had been withdrwn in connection with the IE-Idaho Power-California Paries' settlement. On July 8, 2009 IE and Idaho Power sought furter rehearing at the FERC because their withdrawal pertained only to the parties with whom IE and Idaho Power had settled. On June 18, 2009, in a separate order, the FERC ruled that only net refud recipients were responsible for the costs associated with cost filings. While most net refund recipients are bound by the settlement, until the Cal ISO completes its refund calculations, it is uncertain whether there are any net refud recipients who are not bound by the settlement If there are no such paries, then IE's and Idaho Power's request for reheanng wil be moot. FERC has not yet ruled on the request for reheanng. IE and Idaho Power are unable to predict how or when the FERC might rule, but the effect of any such ruling is confined to obligations of IE and Idaho Power to the small minority of claims of market paricipants that are not bound by the settlement. Accordingly, IE and Idaho Power believe this matter wil not have a matenal adverse effect on their consolidated financial positions, results of operations or cash flows. Market Manipulation: On June 25, 2003, the FERC ordered more than 50 entities that paricipated in the western wholesale power marets between January 1,2000, and June 20,2001, including Idaho Power, to show cause why certain trading practices did not constitute gaming ("gaming") or other forms of proscnbed maret behavior in concert with another par ("parership") in violation of the Cal ISO and CalPX Tarffs. In 2004, the FERC dismissed the "partership" show cause proceeding against Idaho Power. Later in 2004, the FERC approved a settlement of the "gaming" proceeding without finding of wrongdoing by Idaho Power. The orders establishing the scope of the show cause proceedings are presently the subject of review petitions in the Ninth Circuit. Although IE and Idaho Power are unable to predict how or when the Ninth Circuit wil act on these review petitions, in light of the settlement described above, IE and Idaho Power believe this matter wil not have a material adverse effect on their consolidated financial positions, results of operations or cash flows. 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 1,2000, through October 1,2000, but the FERC terminated its investigations as to Idaho Power on May 12, 2004. California governent agencies and California investor-owned utilties have appealed the FERC's termination of this investigation as to Idaho Power and more than 30 other market participants. IE and Idaho Power are unable to I FERC FORM NO.1 (ED. 12-88)Page 123.19 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 041212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) predict the outcome of these petitions for review proceedings, but believe that the settlement releases govern any potential claims that might arise and that this matter wil not have a material adverse effect on their consolidated financial positions, results of operations or cash flows. Pacific Northwest Refud: On July 25,2001, the FERC issued an order establishing a proceeding separate from the California refud proceeding to detennine whether there may have been unjust and uneasonable charges for spot market sales in the Pacific Nortwest durng the period December 25,2000, though June 20, 2001, beause the spot maret in the Pacific Northwest was affected by the dysfunction in the California market. In 2003, the FERC tenninated the proceeding and declined to order refuds, but in 2007 the Ninth Circuit issued an opinion, in Port of Seattle, Washington v. FERC, remanding to the FERC the orders that declined to requir refunds. The Ninth Circuit's opinion instrcted the FERC to consider whether evidence of market manipulation would have altered the agency's conclusions about refuds and directed the FERC to include sales to the California Departent of Water Resources (CDWR) in the scope of proceeding. The Ninth Circuit offcially returned the case to the FERC on April 16, 2009. On September 4, 2009, IE and Idao Power joined with a number of other paries in a joint petition for a writ of certiora to the U.S. Supreme Court, which was denied on Janua 11,2010. In separte fiings, the California Parties, which no longer include the California Electrcity Oversight Board, and the City of Tacoma, Washington and the Port of Seattle, Washington asked the FERC to take actions to reorganiz and restrctue the case so that they may pursue claims that all spot market sales in the Cal ISO and CalPX markets and in the Pacific Northwest from Januar 1,2000 through June 20, 2001 should be repriced, and thereby become subject to refud, becaus market manipulation and tariff violations affected spot market prices. This would expand the scope of the refud period in the Pacific Northwest proceeding from the December 25, 2000 though June 20, 200 i period previously considered by the FERC. On May 22, 2009, the California Parties fied a motion with the FERC to sever the CDWR sales from the remainder of the Pacific Nortwest proceedings and to consolidate the CDWR sales portion of the Pacific Northwest case with ongoing proceedings in cases that IE and Idao Power have settled and with a new complaint filed on May 22, 2009 by the California Attorney General against paries with whom the California Parties have not settled (Brown Complaint). IE and Idaho Power, along with a number of other pares, filed their opposition to the motion of the California Paries. Many other paries also fied responses to the motion ofthe California Paries. The City of Tacoma, Washington and the Port of Seattle, Washington filed a motion on August 4,2009 with the FERC in connection with the California refud proceeding, the Lockyer remand pending before the FERC (involving claims offailure to fie quarerly trsaction reports with the FERC, from which IE and Idaho Power previously were dismissed), the Brown Complaint and the Pacific Nortwest refud remand proceeding. The City of Tacoma and the Port of Seattle motion asks the FERC, either on a sumar basis or after new evidentiar hearngs, to require refuds from all sellers in the Pacific Nortwest spot marets for the expanded period (Januar 1,2000 through June 20, 2001). IE and Idaho Power joined with a number of other sellers in the Pacific Nortwest marets during 2000 and 2001 in opposing the motion of the City of Tacoma and the Port of Seattle. IE and Idao Power intend to vigorously defend their positions in these proceedings, but are unable to predict the outcome of these matters or estimate the impact these matters may have on their consolidated fmancial positions, results of operations or cash flows. Western Shoshone National Council: On April 10, 2006, the Western Shoshone National Council (which purort to be the governing body ofthe Western Shoshone Nation) and certin of its individual tribal members filed a Firt Amended Complaint and Demand for Jur Trial in the U.S. Distrct Court for the District of Nevada, naming Idao Power and other unrelated entities as defendants. Plaintiffs allege that Idaho Power's ownership interest in certin land, minerals, water or other resources was converted and frudulently 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. Distrct Cour granted the defendats' motion to dismiss statig that the plaintiffs' claims are bared by the fmality provision of the Indian Claims Commission Act, and entered judgment in favor ofIdaho Power on Januar 25, 2008. Plaintiffs appealed the district court's decision to the Ninth Circuit which affined the distrct cour's dismissal of the action. The time within which plaintiffs could pursue fuer review has expired. Sierra Club Lawsuit-Bridger: In Februar 2007, the Sierra Club and the Wyoming Outdoor Council filed a complaint against PacifiCorp in the U.S. District Cour for the District of Wyoming alleging 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 by the flue gas of a power plant. The complaint alleged thousands of opacity pennit violations by PacifiCorp and sought a declartion that PacifiCorp had violated opacity limits, a pennanent injunction ordering PacifiCorp to comply with such limits, civil penalties of up to $32,500 per day I FERC FORM NO.1 (ED. 12-88)Page 123.20 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ß An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 0411212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) per violation, and reimburement of plaintiffs' costs of litigation, including reasonable attorneys' fees. Idaho Power is not a part to this proceeding but has a one-third ownership interest in the plant. PacifiCorp owns a two-thirds interest in and is the operator of the plant. On February 10,2010, PacifiCorp and plaintiffs reached an agreement in principle to the settlement ofthe lawsuit in its entirety. The settlement is subject to the approval of the Environmental Protection Agency and the cour. If approved, the settlement wil not have a material adverse effect on Idaho Power's consolidated financial positions, results of operations or cash flows. Sierra Club Lawsuit - Boardman: In September 2008, the Sierra Club and four other non-profit corporations fied a complaint against Portland General Electrc Company (PGE) in the U.S. Distrct Court for the District of Oregon alleging opacity permit limit violations at the Boardman coal-fired plant located in Morrow County, Oregon. The complaint also alleged violations of the Clean Air Act, related federal regulations and the Oregon State Implementation Plan relating to PGE's constrction and operation ofthe plant. The complaint sought a declaration that PGE had violated opacity limits, a permanent injunction orderingPGE to comply with such limits, injunctive relief requiring PGE to remediate alleged environmental damage and ongoing impacts, civil penalties of up to $32,500 per day per violation, and reimbursement of plaintiffs' costs of litigation, including reasonable attorneys' fees. Idao Power 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 plan. On December 5, 2008, PGE fied a motion to dismiss nine of the twelve claims asserted by plaintiffs in their complaint, alleging among other arguents that certin claims are bared by the statute of limitations or fail to state a claim upon which the court can grant relief. On September 30, 2009, the court denied most ofPGE's motion to dismiss. Idaho Power continues to monitor the status of this matter but is unable to predict its outcome or what effect this matter may have on its consolidated financial position, results of operations or cash flows. Snake River Basin Adjudication: Idaho Power is engaged in the Snake River Basin Adjudication (SRBA), a general stream adjudication, commenced in i 987, to define the natue and extent of water rights in the Snake River basin in Idaho, including the water rights of Idaho Power. On March 25,2009, Idaho Power and the State ofIdaho (State) entered into a settlement agreement with respect to the 1984 Swan Falls Agreement and Idaho Power's water rights under the Swan Falls Agreement, which settlement agreement is subject to certin conditions discussed below. The settlement agreement wil also resolve litigation between Idaho Power and the State relating to the Swan Falls Agreement that was filed by Idaho Power on May i 0, 2007, with the Idaho Distrct Cour for the Fift Judicial Circuit, which has jurisdiction over SRBA matters including the Swan Falls case. The settlement agreement resolves the pending litigation by c1ariYing that Idaho Power's water rights in excess of minimum flows at its hydroelectric facilties between Milner Dam and Swan Falls Dam are subordinate to futue upstream beneficial uses, including aquifer recharge. The agreement commits the State and Idaho Power to further discussions on importt water management issues concerning the Swan Falls Agreement and the management of water in the Snake River Basin. It also recognizes that water management measures that enhance aquifer levels, springs and river flows, such as aquifer recharge projects, benefit both agricultul development and hydropower generation and deserve study to determine their economic potential, their impact on the environment and their impact on hydropower generation. These wil be a part of the Comprehensive Aquifer Management Plan (CAMP), approved by the Idaho Water Resource Board for the Eastern Snake Plain Aquifer (ESPA), which includes limits on the amount of aquifer recharge. Idaho Power is a member of the ESPA CAMP advisory committee and implementation committee. On April 24, 2009, the Governor ofIdaho signed into law legislation approving provisions contained in the settlement agreement. On May 6, 2009, as par of the settlement, Idaho Power, the Governor ofIdaho and the Idaho Water Resource Board executed a memoradum of agreement relating to future aquifer recharge effort and further assurces as to limitations on the amount of aquifer recharge. Idao Power and the State also fied a joint motion to the SRBA court to dismiss the Swan Falls case and enter the stipulated water right decrees set forth in the settlement agreement. Parties representing groundwater users in the Eastern Snake Plain Aquifer objected to some of the language proposed by Idaho Power and the State relating to water rights in the decrees to be entered by the SRBA court as contemplated by the Settlement Agreement. Specifically, the concerns relate to the language describing the subordination of the rights and its interplay with the original Swan Falls settlement document and implementing legislation. On Januar 4, 20 I 0, the cour issued an order approving the overall settlement subject to certain modifications to the draft water right decrees proposed by the company and the state. The company is working with the state and the paries to reach agreement consistent with the court's order regarding the language of the decrees. IFERC FORM NO.1 (ED. 12-88) Page 123.21 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 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) U.S. Bureau of Reclamation: Idaho Power filed a complaint on October 15, 2007 and an amended complaint on September 30, 2008 in the U.S. Distrct Court of Federal Claims in Washington, D.C. against the U.S. Bureau of Reclamation. The complaint relates to a contract right for delivery of water to its hydropower projects on the Snake River to recover damages from the U.S. for the lost generaion resulting from reduced flows and a prospective declartion of contrctual nghts so as to prevent the U.S. from continued failure to fulfill its contrctual and fiduciary duties to Idaho Power. In i 923, Idaho Power and the U.S. entered into a contrct that faciltated the development of the American Falls Reservoir by the U.S. on the Snake River in southeast Idao. This 1923 contract entitles Idaho Power to 45,500 acre-feet of primar storage capacity in the reservoir and 255,000 acre-feet of secondar storage that was to be available to Idao Power between October i of any year and June i 0 of the following year as necessar to maintain specified water flows at Idaho Power's Twin Falls power plant below Milner Dam. Idao Power believes that the U.S. has failed to deliver this secondar storage, atthe specified flows, since 2001. Discovery is scheduled to be completed by March 3,2010. Tnal of the matter has not been scheduled. Idaho Power is unable to predict the outcome of this action. Oregon Trail Heights Fire: On August 25, 2008, a fie ignited beneath an Idao Power distrbution line in Boise, Idao. It was faned by high winds and spread rapidly, resultig in one deat, the destrction of 10 homes and daage or alleged fire related losses to approximately 30 others. Following the investigation, the Boise Fir Deparent determined that the fire was linked to a piece of line hardware on one ofIdaho Power's distribution poles and that high winds contrbuted to the fire and its resultant damage. Idaho Power has received notice of claims from a number of the homeowners and their insurers and while it has continued investigation of these claims, Idaho Power has reached settlements with a number of the individuals or their insurers who have alleged damages resulting from the fie. Idaho Power is insured up to policy limits againt liabilty for claims in excess of its self-insured retention. Idaho Power has accrued 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 fiancial position, results of operations or cash flows. Other Legal Proceedings: From time to tie Idao Power is par to legal claims, actions and proceedings in addition to those discussed above. Resolution of any of these matters wil tae time and the companies canot predict the outcome of any of these proceedings. The companies believe that their reserves ar adequate for these mattrs and that resolution of these matters, taing into account existing reserves, wil not have a material adverse effect on Idao Power's fmancial position, results of operations or cash flows. 10. BENEFIT PLANS: Pension Plans Idaho Power has a noncontributory defined benefit pension plan covering most employees. The benefits under the plan are based on year of service and the employee's final average earings. Idao Power's policy is to fud, with an independent corporate trtee, at least the minimum required under the Employee Retirement Income Securty Act of 1974 (ERISA) but not more than the maximum amount deductible for income tax puroses. Idaho Power was not required to contrbute to the plan in 2009 or 2008. The market-related value of assets for the plan is equal to the fair value of the asse. Fair value is determined by utilzing publicly quoted market values and independent pricing services depending on the natu of the asset, as reported by the trstee/custodian of the plan. In addition, Idaho Power has a nonqualified, deferred compensation plan for certin senior management employees and directors called the Senior Management Security Plan (SMSP). At December 31,2009 and 2008, approximately $40.3 milion and $39.9 milion, respectively, of life insurnce policies and investments in maretable securities, all of which are held by a trtee, were designated to satisfY the projected benefit obligation ofthe plan but do not qualifY as plan assets in the actuarial computation of the funded statu. The following table sumarzes the changes in benefit obligations and plan assets of these plans: Pension Plan SMSP2009 2008 2009 2008 (thousands of dollars) Change in benefit obligation: Benefit obligation at January i Service cost $464,416 $ 16,514 420,526 $ 14,920 48,393 $ 1,610 43,153 1,278 IFERC FORM NO.1 (ED. 12-88) Page 123.22 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Moi Da, Yr) Idaho Power Company (2)A Resubmission 04112/2010 2oo9/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Interest cost Actuarial loss Benefits paid Plan amendments Benefit obligation at December 3 I Change in plan assets: Fair value at Januar i Actual retu on plan assets Benefits paid Fair value at December 3 I Funded statu at end of year Amounts recognized in the statement of financial position consist of: Oter current liabilties Noncurent liabilties (I) Net amount recognized Amounts recognized in accumulated other comprehensive income consist of: Net loss Pnor service cost Subtotal Less amount recorded as regulatory asset Net amount recognized in accumulated other comprehensive income $ $ $ 16,562 $ Accumulated benefit obligation $ 425,744 $ 385,002 $ 48,563 $ (I) Noncurrent liabilities are contained in Idaho Power's Balance Sheets under "Other liabilties" and "Other defered credits," repectively. 27,865 16,193 (18,244) 506,744 295,324 36,394 (18,244) 313,474 $ (193,270) $ 26,393 19,547 (16,970) 2,854 3,156 (3,294) 464,416 52,719 407,970 (95,676) (16,970) 295,324 $ (169,092)$ (52,719) $ $(3,244) $ (49,475) (52,719) $ (193,270) (169,092) $ (193,270) $ (169,092) $ $150,196 2,505 152,701 (152,701) $$14,585 1,977 16,562 155,289 3,155 158,444 (158,444) The following table shows the components of net periodic benefit cost for these plans: Pension Plan SMSP 2009 2008 2009 2008 (thousands of dollars) Service cost $16,514 $14,920 $1,610 $1,278 Interest cost 27,865 26,393 2,854 2,669 Expected retu on assets (23,965)(34,112) Amortization of net loss 8,857 232 489 Amortization of prior service cost 650 650 659 192 Net periodic pension cost $29,921 $7,851 $5,355 $4,628 2,669 3,376 (2,644) 561 48,393 (48,393) (2,883) (45,510) (48,393) $12,088 2,209 14,297 14,297 44,275 In 20 i 0, Idaho Power expects to recognize as components of net periodic benefit cost $9.5 millon from amortizing amounts recorded in accumulated other comprehensive income (or as a regulatory asset for the pension plan) as of December 31, 2009, relating to the pension and SMSP plans. This amount consists of $7.7 milion of amortization of net loss, and $0.7 milion of amortization of pnor service cost for the pension plan and $0.9 milion of amortization of net loss and $0.2 milion of amortization of prior service cost for the SMSP. The following table summarizes the expected futue benefit payments of these plans: IFERC FORM NO.1 (ED. 12-88) Page 123.23 Name of Respondent This Report is:Date of Report Year/Period of Report (1) õ An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2010 20ll 2012 2013 (thousands of dollars) 22,654 $ 24,716 $ 3,483 $ 3,703 $ 2014 2015-2019 Pension Plan SMSP $ $ 19,453 $ 3,332 $ 20,785 $ 3,349 $ 26,586 $ 3,890 $ 169,665 21,000 Pension Protection Act: In accordance with the Pension Protection Act of 2006 (PPA), and the relief provisions of the Worker, Retiree, and Employer Recovery Act of2008 (WRRA), which was signed into law on December 23,2008, companies are required to meet minimum fuding levels in order to avoid benefit restrictions. The WRERA also provides for asset smoothing, which allows the use of asset averaging, including expected returns (subject to certin limitations), for a 24-month period in the determination of the fuding requirements. Idaho Power has elected to use asset smoothing. On March 31, 2009, the U.S. Deparent of the Treasur (Treasur) provided guidance on the selection of the corporate bond yield cure for determining plan liabilties and allows companies to choose from a rage of months in selecting a yield cure, rather than requirig the use of prescribed raes. The Treasur's anouncement speifically referenced 2009, but also indicated that technical guidance wil be fortcoming to address futue year. The revisions in the PPA, WRERA, Treasur guidance, and IRS guidance resulted in Idaho Power revising the fuded statu as of Janua 1,2009, effectively reducing or delaying the required contributions from Idaho Power from what would otherwise be requird, and what was previously disclosed. At Janua 1,2009, Idaho Power's pension plan was above the minimum required fuding levels as revised by the PPA, WRERA, Treasur guidance and IRS guidance, but below the minimum required funding levels at Janua 1,2010, and is projected to stay below the minimum required funding levels though 2015. As Idao Power's pension plan is below the minimum required fuding levels at Januar 1,2010, futue minimum contributions are required. Based on the provisions and methodologies allowed under the PPA, WRERA, Treasur guidance and IRS guidance, Idaho Power was not required to contrbute to their pension plan in 2009, and estimated minimum required contributions wil be approximately $6 milion in 2010, $44 milion in 2011 $47 milion in 2012, $39 millon in 2013, and $40 milion in 2014. Idaho Power may elect to make contrbutions earlier than the reuir dates. The IRS and Treasur have issued fmal regulations effective October 15, 2009 tht apply to plan years begining on or after Januar I, 2010. These regulations reflect provisions added by the PPA, as amended by the WRRA. These regulations affect sponsors, administrtors, paricipants, and beneficiaries of single employer defmed benefit pension plans. The regulations provide guidance regarding the determination of the value of plan assets and benefit liabilties for purpses of the fuding requirements, regarding the use of certain fuding balances maintained for those plans, and regading benefit restrictions for certain underfuded defined benefit pension plans. These fmal regulations did not materially change existing estimates relating to pension plan contributions. Additional legislative or regulatory measures, as well as fluctuations in fmancial market conditions, may impact funding requirements. Idaho Power continues to monitor the legislative and regulatory environments for additional changes, evaluating them for their potential impact on funding requirements and strtegies. Postretirement Benefits Idaho Power maintains a defined benefit postretirment 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 3 1,2002, ar limited to a fixed amount, which wil limit the growt ofIdaho Power's futue obligations under this plan. The following table sumarzes the changes in benefit obligation and plan assets (in thousands of dollar): 2009 2008 $59,648 $56,826 1,221 1,154 3,565 3,498 2,128 1,656 (3,915)(3,486) 62,647 59,648 Page 123.24 Change in accumulated benefit obligation: Benefit obligation at January I Service cost Interest cost Actual loss Benefits paid( I ) Benefit obligation at December 31 IFERC FORM NO.1 (ED. 12-88) Name of Respondent This Report is:Date of Report Year/Period of Report (1) ß An Original (Mo, Da, Yr) Idaho Power Company (2) . A Resubmission 04/1212010 2oo9/Q4 NOTËS TO FINANCIAL STATEMENTS (Continued) Change in plan assets: Fair value of plan assets at January 1 25,283 35,096Actual retu on plan assets 5,609 (7,834)Employer contrbutions 3,915 1,507Benefits paid(1) (3,915) (3,486)Fair value of plan assets at December 3 I 30,892 25,283 Funded status at endofyear (included in noncurnt liabiltiesi2) $ (31,755) $ (34,365) (1) Benefits paid are net of$2,73 I and $ I ,927 of plan paricipant contributions, and $385 and $42 i of Medicare Par D subsidy receipts for 2009 and 2008, respectively. (2) Noncurrent liabilties ar contained in "Other deferrd credits" for Idaho Power. 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 $ 14,1l2 $16,289 (1,537)(2,072) 6,120 8,160 18,695 22,377 (15,235)(18,904) (3,460)(3,473) $ The net periodic postretirement benefit cost was as follows (in thousands of dollars): Service cost Interest cost Expected return on plan assets Amortization of net loss Amortization of prior service cost Amortization of unecognized transition obligation Net periodic postretirement benefit cost $ 2009 2008 1,221 $1,154 3,565 3,498 (2,146)(2,899) 842 (535)(535) 2,040 2,040 4,987 $3,258$ In 20 i 0, Idao Power expects to recognize as components of net periodic benefit cost $2. i milion from amortizing amounts recorded in accumulated other comprehensive income as of December 3 1,2009 relating to the postretirement plan. This amount consists of ($0.5) milion of prior service cost, $0.6 milion of net loss and $2.0 milion of transition obligation. Medicare Act: The Medicare Prescription Drug, Improvement and Moderniztion Act of 2003 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 drg benefit that is at least actuarially equivalent to Medicare's prescription drg coverage. The following table summarizes the expected futue benefit payments of the postretirement benefit plan and expected Medicare Par D subsidy receipts (in thousands of dollars): 2010 2011 2012 2013 2014 2015-2019 Expected benefit $ payments( i ) Expected Medicare Par D IFERC FORM NO.1 (ED. 12-88) 4,200 $ 4,400 $ 4,500 $ 4,700 $ 4,800 $ 25,200 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 0411212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) subsidy receipts $500 $500 $600 $600 $700 $4,500 (I) Expected benefit payments are net of expected Medica Par D subsidy reipts. The assumed health care cost trend rate used to meaure the expeed cost of health benefits covered by the plan was eight percent and ten percent in 2009 and 2008, respectively. The assumed health ca cost trnd rate for 2009 is assumed to decrease grdually to five percent by 2066. The assumed dental cost trnd rate used to measur the expected cost of dental benefits covered by the plan was five percent in both 2009 and 2008. A I -percentage point change in the assumed health care cost trend rate would have the following effects at December 3 I, 2009 (in thousands of dollar): i -Percentage-Point Increase Decrease Effect on total of cost components Effect on accumulated postrtirement benefit obligation $ $ 288 2,471 $ $ (218) (1,949) Plan Assumptions: The following table sets forth the weighted-avere assumptions used at the end of each year to detennine benefit obligations for all Idaho Power-sponsored pension and postrtirement benefits plans: Discount rate Rate of compensation increase Medical trend rate Dental trend rate Measurement date Pension Benefits 200 2008 5.9% 6.1% 4.5% 4.5% Postretirement Benefits 2009 2008 5.9% 6.1% 12/31109 12/31108 8.0% 5.0% 12/31109 10.0% 5.0% 12/31108 The following table sets forth the weighted-average assumptions used to detennine net penodic benefit cost for all Idaho Power-sponsored pension and postretirement benefit plans: Discount rate Expected long-tenn rate of return on assets Rate of compensation increase Medical trend rate Pension Benefits 2009 2008 6.1% 6.4% 8.5% 8.5% 4.5% 4.5% Postretirement Benefis 2009 2008 6.1% 6.4% 8.5% 8.5% Dental trend rate 8.0% 10.0 % 5.0% 5.0% Plan Assets: Idaho Power's pension plan and postretirement benefit plan assets at December 3 i, by asset category, are as follows: Pension Plan Postretirement Benefits Asset Category 2009 2008 2009 2008 IFERC FORM NO.1 (ED. 12-88) Page 123.26 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 0412/2010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Cash and cash equivalents $4,512 $4,666 $-$ Short-term bonds 30,774 36,553 Core bonds 41,165 46,652 Equity securities 184,562 152,172 Real estate 20,783 37,418 Private market investments 20,202 17,863 Commodities 11,476 Other(l)30,892 25,283 Total $313,474 $295,324 $30,892 $25,283 (I) The postrtirement beefits asets are primarly life insurance contracts. Pension Asset Allocation Policy: The taget allocation and actual allocations at December 3 I, 2009 for the portfolio by asset class are as follows: Target Allocation Actual Allocation December 31,2009 Lage-cap core stocks Large-cap growth stocks Large-cap value stocks Small-cap growth stocks Small-cap value stocks Micro-cap stocks International growt stocks International value stocks Commodities Private market investments Short-term bonds Core bonds Cash and cash equivalents Real estate Total 14% 7% 7% 5% 5% 3% 7% 7% 3% 7% 10% 13% 3% 9% 100% 12.2% 9.2% 9.0% 4.5% 5.3% 3.2% 7.2% 8.3% 3.7% 6.5% 9.8% 13.1% 1.4% 6.6% 100% Assets are rebalanced as necessary to keep the portfolio close to taget allocations. The plan's principal investment objective is to maximize total retu (defined as the sum of realized interest and dividend income and realized and unealized gain or loss in market price) consistent with prudent parameters of risk and the liabilty profie ofthe portfolio. Emphasis is placed on preservation and growth of capital along with adequacy of cash flow suffcient to fud curent and futue payments to pensioners. There are three major goals in Idaho Power's asset allocation process: . Determine ifthe investments have the potential to ear the rate of retu assumed in the actarial liabilty calculations. . Match the cash flow needs of the plan. Idaho Power sets bond allocations suffcient to cover at least five years of benefit payments and cash allocations suffcient to cover the curent year benefit payments. Idaho Power then utilzes growth instrents (equities, real estate, ventue capital) to fund the longer-term liabilties of the plan. . Maintain a prudent risk profie consistent with ERISA fiduciar standards. . Allowable plan investments include stocks and stock fuds, 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, IFERC FORM NO.1 (ED. 12-88) Page 123.27 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 041121010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 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 ar based on historical nsklretu relationships among asset classes. The pnmary measure is the histoncal risk premium each asset class has delivered versus the retu on 10-year U.S. Treasur Notes. This historical risk premium is then added to the current yield on IO-year U.S. Treasur Notes, and the result provides a reasonable prediction of futue investment performance. Additional analysis is performed to measur the expected rage of returns, as well as worst-case and best-case scenaros. Based on the curent low interest rate environment, curent rate-of-return expectations are lower than the nominal returns generated over the past 20 years when interest rates were generally much higher. Idaho Power's asset modeling process also utilzes histoncal maret retu to measure the portfolio's exposure to a ''worst-case'' market scenario, to determine how much performance could var from the expected "average" performance over varous time penods. This "worst-case" modeling, in addition to cash flow matching and diversification by asset class and investment style, provides the basis for managing the risk associated with investing portolio assets. Fair Value of Plan Assets: Idao Power classifies its pension plan and postretiement plan investments using the following hierachy: · Level I, which refers to securties valued using quoted pnces frm active marets for identical assets; · Level 2, which refers to securties not trded on an acve maret but for which observable maret inputs are readily available; and · Level 3, which refers to securties valued based on significat unobservable inputs. If the inputs used to measure the securties fall within different levels of the hierahy, the categonzation is based on the lowest level input (Level 3 being the lowest) that is significant to the fair value measurment of the security. The following table sets fort by level within the fair value hierarchy a sumar of the plans' investments measured at fair value on a recuring basis at December 3 i . Quoted Prices in Signifcant Significant Active Markets Other Unobservable for Identical Observable Inputs Assets (Levell)Inputs (Leel 2)(Level 3) Total Assets at December 31, 2009 Pension assets: Cash and cash equivalents $4,512 $-$-$4,512 Short-term bonds 30,774 30,774 Core bonds 41,165 41,165 Equity securities 126,049 58,513 184,562 Real estte 20,783 20,783 Private market investments 20,202 20,202 Commodities 1l,476 11,476 Total pension assets $202,500 $69,989 $40,985 $313,474 Postretirement assets $-$30,892 $$30,892 The following table presents a reconcilation of the beginning and ending balances of the fair value measurements using significant unobservable inputs (Level 3): Private Real Equity Estate Total Begining balance - Januar I, 2009 $17,863 $37,418 $55,281 Realized losses (1,040)(671)(l,711) Unrealized gains (losses)3,103 (14,912)(i 1,809) Purchases, issuances, and settlements, net 276 (1,052)(776) Ending balance - December 3 I, 2009 $20,202 $20,783 $40,985 IFERC FORM NO.1 (ED. 12-88) Page 123.28 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 04/12/2010 20091Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Employee Savings Plan Idaho Power has an Employee Savings Plan that complies with Section 40 I (k) of the Internal Revenue Code and covers substantially all employees. Idaho Power matches specified percentages of employee contributions to the plan. Matching contributions amounted to $5 milion in each of2009 and 2008. Post-employment Benefits Idaho Power provides certain benefits to former or inactive employees, their beneficiaries and covered dependents after employment but before retirement. These benefits include salar continuation, health care and life insurace for those employees found to be disabled under Idaho Power's disabilty plans and health care for suriving spouses and dependents. Idaho Power accrues a liabilty for such benefits. The post employment benefit amounts included in other deferred credits on Idaho Power's balance sheets at December 3 1,2009 and 2008 are $5.2 milion and $3.7 milion, respectively. 11. PROPERTY PLANT AND EQUIPMENT AND JOINTLY -OWNED PROJECTS: The following table presents the major classifications ofldaho Power's utilty plant in service, anual depreciation provisions as a percent of average depreciable balance and accumulated provision for depreciation for the year 2009 and 2008 (in thousands of dollars): Production Trasmission Distrbution General and Other Total in service Accumulated provision for depreciation In service - net 2009 Balance Avg Rate $ 1,758,813 2.23% 768,260 2.07 1,331,065 2.89 302,040 7.88 4,160,178 2.81% (l,558,538) $ 2,601,640 2008 Balance Avg Rate $ 1,736,670 2.34%742,871 2.ii 1,254,048 2.50 296,545 7.53 4,030,134 2.73% (1,505,120) $ 2,525,014 Idaho Power has interests in thee jointly-owned generating facilties included in the table above. Under the joint operating agreements, each paricipating utilty is responsible for financing its share of constrction, operating and leasing costs. Idaho Power's proportionate share of direct operation and maintenance expenses applicable to the projects is included in the Consolidated Statements of Income. These facilties, and the extent of Idaho Power's paricipation, were as follows at December 3 I, 2009 (in thousands of dollars): Name of Plant Location Jim Bridger Units I -4 Rock Sprigs, WY $ Boardman Boardman, OR Valmy Units I and 2 Winnemucca, NV (l) Idaho Power share of nameplate capacity Utilty Construction Accumulated Plant In Work in Provision for Ownership Service Progress Depreciation % MW(l) 505,343 $ 21,922 $ 274,852 33 771 71,755 630 51,677 10 64 334,152 6,040 207,808 50 284 Idaho Power's wholly-owned subsidiar IERCo, is a joint ventuer in Bridger Coal Company, which operates the mine supplying coal to the Jim Bridger generating plant. Idaho Power's coal purchases from the joint venture were $66 milion and $63 milion in 2009 and 2008, respectively. Idaho Power has contrcts to purchase the energy from four PURPA qualified facilties that are 50 percent owned by Ida-West. Idaho Power's power purchases from these facilties were $8.7 milion in 2009 and $8 milion in 2008. IFERC FORM NO.1 (ED. 12-88) Page 123.29 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 041212010 2009/04 NOTES TO FINANCIAL STATEMENTS (Continued) 12. ASSET RETIREMENT OBLIGATIONS (ARO): The guidance relating to accounting for AROs requires that legal obligations associated with the retirement of propert, plant and equipment be recognized as a liabilty at fair value when incured and when a reasonable estimate of the fair value of the liabilty can be made. Under the guidace, when a liabilty is initially recorded, the entity increases the caring amount of the related long-lived asset to reflect the futue 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 liabilty differs frm the actual obligations paid, a gain or loss would be recognizd. As a rate-regulated entity, Idaho Power records regulatory assets or liabilties 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 ear a retu on investment. Idaho Power's recorded AROs relate to the removal of polychloriated biphenyls-contaminated equipment at its distrbution facilties and the reclamation and removal costs at its jointly owned coal-fired generation facilties. In 2009, changes in estimates at the coal-fired generation facilties resulted in a net increase of$3.7 milion in the recorded ARO. Idaho Power also has AROs associated with its transmission system and hydroelectrc facilties; however, due to the indeterminate removal date, the fair value of the associated liabilties currntly canot be estimted and no amounts are recognized in the consolidated fmancial statements. The following table presents the changes in the carin amount of AROs (in thousds of dollar): Balance at beginning of year $ Accretion expense Revisions in estimated cash flows Liabilty incurred Liabilty settledBalance at end of year $ 2009 2008 12,415 $14,515 697 701 3,684 (2,627) 139 (695)(174) 16,240 $12,415 13. INVESTMENTS: The following table sumarizes Idaho Power's investments as of December 3 I (in thousands of dollars): Investments: Equity method investment Available-for-sale equity securities Executive deferred compensation plan Other investments Total investments $ 2009 2008 83,969 $86,433 18,842 14,451 5,217 4,679 267 948 108,295 $106,51 I$ Equity Method Investments Idao Power, though its subsidiar IERCo, is a 33 percent owner of Bridger Coal Company, which supplies coal to the Jim Bridger generating plant owned in par by Idao Power. The following table presents Idaho Power's earings (loss) of unconsolidated equity-method investments (in thousands of dollar): Bridger Coal Company 2009 $ 8,256 2008 $ 6,772 IFERC FORM NO.1 (ED. 12-88) Page 123.30 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 04/12/2010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Investments in Debt and Equity Securities Investments in debt and equity securities classified as available-for-sale securities are reported at fair value, using either specific identification or average cost to determine the cost for computing gains or losses. Any unealized gains or losses on available-for-sale securities are included in other comprehensive income. Investments classified as held-to-matuity securities are reported at amortized cost. Held-to-matuity securities are investments in debt securties for which the company has the positive intent and abilty to hold the securities until maturity. The following table sumarzes investments in debt and equity securties (in thousands of dollars): 2009 2008 Gross Gross Gross Gross Unrealized Unrealized Fair Unrealized Unrealized Fair Gain Loss Value Gain Loss Value A vailable- for-sale securties $2,989 $-$18,842 $-$- $14,451 The following table summarizes sales of available- for-sale securities (in thousands of dollar): 2009 2008 Proceeds from sales Gross realized gains from sales Gross realized losses from sales $9,006 $ 11 35 These investments are evaluated to determine whether they have experienced a decline in market value that is other-than-tempora. Idaho Power analyzes securties in loss positions as of the end of each reporting period. At December 3 1,2009, Idaho Power did not have any securities that were in a loss position. At December 3 i, 2008, four available- for-sale and six held-to-maturity securities were in an unealized loss position. The available-for-sale equity securities in unealized loss positions were broadly diversified index fuds used to fund Idaho Power's SMSP. Due to the severity of the losses and the volatilty of the maret the available-for-sale securities were deemed other-than-temporarily impaired and written down $6.8 milion to fair market value at December 3 i, 2008. The held-to-matuity debt securities were bonds with an aggegate fair value of approximately $4 milion and an aggegate unealized loss of $25 thousand at December 3 1,2008. The bonds market values fluctuated based on the interest rate environment. 14. DERIVATIVE FINANCIAL INSTRUMENTS Commodity Price Risk Idaho Power is exposed to certin risks relatig to its ongoing business operations. The primary risk managed by using derivative instrments is commodity price risk related to Idaho Power's ongoing utilty operations providing electricity to meet the demand of its retail customers. Physical and financial forward contracts for both electricity and fuel used to produce electricity are entered into to manage the price risk associated with meeting forecasted loads. The objective ofidaho Power's energy purchase and sale activity is to meet the demand of retail electric customers, maintain appropriate physical reserves to ensure reliabilty and make economic use of tempora surluses that may develop. All derivative instrments are recognized as either assets or liabilties at fair value on the balance sheet. Idaho Power's physical forward contrcts qualify for the normal purchases and normal sales exception to derivative accounting requirements with the exception offorward contracts for the purchase of natural gas for use at Idaho Power's natul gas generation facilties. Because of Idaho Power's power cost mechanisms, Idaho Power records the changes in fair value of derivative instrents related to power supply as regulatory assets or liabilities. IFERC FORM NO.1 (ED. 12-88) Page 123.31 Name of Respondent This Report is:Date of Report Year/Period of Report ( 1) lS An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) As of December 3 1,2009, Idaho Power had the following outstading derivative commodity forward contracts that were entered into for the purose of economically hedging forecasted purhases and sales: Commodity Electrcity purchases Electrcity sales Natul gas Diesel Number of Units 705,625 MWh 567,525 MWh 1,356,250 MMBtu 901,932 gallons The following table presents the fair values of derivatives not designted as hedging instrents recorded in the balance sheet at December 31, 2009 (in thousands of dollar): Asset Derivatives Liabilty Derivatives Balanee Sheet Fair Balanee Sheet Fair Commodity derivatives Location Value Loation Value Current: Financial swaps Other current assets $2,931 Oter curnt assets $2,087 Financial swaps Oter currnt liabilties 9 Oter curnt liabilties 610 Forward contracts Oter curent assets 354 Oter curent assets Long-tenn: Financial swaps Other assets 442 Oter assets 229 Total $3,736 $2,926 The following table presents the effect on income of derivatives not designated as hedging instrments for the year ended December 31, 2009 (in thousands of dollars): Commodity derivatives Year ended December 31, 2009:Financial swaps Off-system sales $ 3,245Financial swaps Purchased power (3,966)Financial swaps Fuel expense (5,794)Forward contrcts Fuel expense (986) (I) Excludes changes in fair value of derivatives, which are rerded on the balance shee as regulatory assets or liabilities. Loeation of Gain/(Loss) Recognizd in Ineome on Derivative Amount of Gain/(Loss) Recognaed in Ineome on Derivative(l) Idaho Power records changes in fair value of its derivative contrcts as either regulatory assets or liabilties. Settlement gains and losses on electricity swap contrcts are recorded on the income statement in off-system sales or purchased power depending on the forecasted position being economically hedged by the derivative contrct. Settlement gains and losses on both financial and physical contracts for natul gas are reflected in fuel expense. Settlement gains and losses on diesel derivatives, which were immaterial for all three years, are recorded in fuel inventory on the balance sheet. Credit Risk At December 3 1,2009, Idaho Power does not have material credit exposure from fiancial instrents, including derivatives. Idao Power monitors credit risk exposure through reviews of counterpar credit quality, corporate-wide counterpar credit exposure, and corporate-wide counterpart concentration levels. Idaho Power manages these risks by establishing appropriate credit and concentrtion limits on trsactions with counterparies and requiring contractual guartees, cash deposits or letters of credit from counterparies or their affliates, as deemed necessar. The majority ofIdaho Power's contracts are under the Western Systems Power IFERC FORM NO.1 (ED. 12-88) Page 123.32 Name of Respondent This Report is:Date of Report Year/Period of Report (1) à An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/1212010 2009/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Pool agreement that provides for adequate assurances if a counterpar has debt that is downgraded to below investment grde by at least one rating agency. Idaho Power also requires North American Energy Stadards Board contracts as necessar for physical gas trsactions, and International Swaps and Derivatives Association, Inc. contracts as needed for financial trsactions. Credit-Contingent Features Certin ofIdaho Power's derivative instrents contain provisions that require Idaho Power's unsecured debt to maintain an investment grde credit rating from each of the major credit rating agencies. IfIdaho Power's unsecured debt were to fall below investment grde, it would be in violation of these provisions, and the counterparies to the derivative instrents could request immediate payment or demand immediate and ongoing full overnight collateralization on derivative instrments in net liability positions. The aggegate fair válue of all derivative instrents with credit-risk-related contingent featues that are in a liabilty position on December 3 1,2009, is $2.9 milion. Idaho Power has posted $1. millon collateral related to this amount. If the credit-risk-related contingent featues underlying these agreements were trggered on December 31, 2009, Idaho Power could have been required to post $0.5 milion of cash collateral to its counterparies. 15. FAIR VALUE MEASUREMENTS: Idaho Power has categorized its financial instrents, 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 (Levell) and the lowest priority to unobservable inputs (Level 3). If the inputs used to measure the financial instrents fall within different levels of the hierarchy, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrent. Financial assets and liabilties recorded on the Consolidated Balance Sheets are categorized based on the inputs to the valuation techniques as follows: Levell: Financial assets and liabilties whose values are based on undjusted quoted prices for identical assets or liabilties in an active market that Idaho Power 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 liabilties 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 substatially the full term 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 term of the asset or liabilty. Idao Power Level 2 inputs are based on quoted market prices adjusted for location using corroborated, observable market data. Level3: Financial assets and liabilties whose values are based on prices or valuation techniques that require inputs that are both 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. Idaho Power's derivatives are contrcts 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. Natul gas and diesel 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 held 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 trded money market and equity funds with quoted prices in active markets. The following tables present information about Idaho Power's assets and liabilties measured at fair value on a recurng basis (in thousands of dollars). Idaho Power's assessment ofthe significance of a paricular input to the fair value measurement requires judgment and may affect the valuation offair value assets and liabilties and their placement within the fair value hierachy. Please see Note 10 for fair value information regarding Idaho Power's benefit plans. IFERC FORM NO.1 (ED. 12-88) Page 123.33 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 04/1212010 2009/04 NOTES TO FINANCIAL STATEMENTS (Continued) 200 Assets: Derivatives Money market funds Trading securities Available-for-sale equity securities Liabilties: Derivatives Quoted Prices in Active Markets for Identical Asset (Levell) SignificantOter Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total $1,056 $354 $ 19,364 5,217 18,842 (601) - $1,410 19,364 5,217 18,842 (601) 2008 Assets: Derivatives Money market funds Traing securities Available-for-sale equity securities Liabilties: Derivatives $652 $-$-$652 1,224 1,224 4,679 4,679 14,451 14,451 (2,653)(2,653) The following tables present the carring value and estimated fair value of fiancial instrents that are not reported at fair value, using available market information and appropriate valuation methodologies. The us of different maret 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 taes accrued are reported at their caring value as these are a reasonable estimate of their fair value. The estimted 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. Assets: Notes receivable Liabilties: Long-term debt December 31, 2009 December 31, 2008 Carrying Estimated Carrying EstimatedAmount Fair Value Amount Fair Value (thousands of dollars) $- $ - $259 $ 282 1,413,854 1,398,681 1,268,818 1,191,476 16. OTHER INCOME AND EXPENSE: The following table presents the components of Oter income and Oter expense (in thousands of dollars): 2009 2008 Other income: Allowance for fuds used during constrction-equity Investment income, net Caring charges Other Total $7,555 $ 5,071 4,471 3,967 21,064 $ 3,141 (5,273) 6,709 7,284 11,861$ Other expense: SMSP expense IFERC FORM NO.1 (ED. 12-88) $ 5,355 $ Page 123.34 4,628 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 04/12/2010 2oo9/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Life Insurance, net of proceeds Other Total (4,197) 2,909 4,067 $ (381) 3,783 8,030$ 17. RELATED PARTY TRANSACTIONS: IDACORP Idaho Power performs corporate fuctions such as financial, legal and management services for IDACORP and its subsidiares. Idao Power charges IDACORP for the costs of these services based on service agreements and other specifically identified costs. For these services Idaho Power biled IDACORP $0.9 milion and $1 milion in 2009 and 2008, respectively. Ida-West Idaho Power purhases all of the power generated by four of Ida- West's hydroelectrc projects located in Idaho. Idaho Power paid $8.7 milion in 2009 and $8 millon in 2008. IFERC FORM NO.1 (ED. 12-88) Page 123.35 This Page rptentionally Left Blank aeo epo (Mo, Da. Yr) 0411212010 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), (t), and (g) report other (specif) and in column (h) common functon. End of (a) Total Company for the Current Year/Quarter Ended (b) Electric (c) Line No. Classifcation Utility Plant 2 In Service 3 Plant in Service (Classified) 4 Propert Under Capital Leases 5 Plant Purchase or Sold 6 Completed Constrction not Classifed 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 Accm Prov for Depr, Amort, & Depl 15 Net Utilit 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 Land/Land Right 20 Amort of Underground Storage Land/Land Rights 21 Amort of Other Utilit 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) 4,160,632,424 4,160,632,424 4,160,632,424 4,160,632,424 7,150,794 289,188,358 -454,449 4,456,517,127 1,713,943,062 2,742,574,065 7,150,794 289,188,358 -454,449 4,456,517,127 1,713,943,062 2,742,574,065 I-~--- ~-l i -395,749 1 ¡ 713,943,062 -395,749 1,713,943,062 FERC FORM NO.1 (ED. 12-89)Page 200 Name of Respondent Idaho Power Company YearlPeriod of Report End of 2oo9/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 041121010 ELECTRI PLANT IN SERVICE (Accunt 101, 102, 103 and 106) 1. Report below the original cost of electc plant in service accrding to the prescrbed accunts. 2. In addition to Accunt 101, Electric Plant in Service (Classifed), this page and the next include Accunt 102, Electric Plant Purchased or Sold; Accunt 103, Experimental Electric Plant Unclassified; and Accunt 106, Completed Construction Not Classifed-Electc. 3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the currnt or preceing year. 4. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant accunt, increases in column (c) additions and reductions in column (e) adjustments. 5. Enclose in parentheses credit adjustmnts of plant accunts to indicate the negative effct of such accunts. 6. Classify Accunt 106 according to prescribed accunts, on an estimate basis if necssary, and include the entries in column (c). Also to be included in column (c) are entries for reversals of tentative distributons of prir year reprted in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been clssifd to primary accunts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contr entr to the accunt for accmulated depreciation provision. Include also in column (d)ine CCun a ance ionsNo Beginning of Year. 00 ~ 1 1. INTANGIBLE PLANT 2 301) Organization 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 Rights 9 (311) Structures and 1m rovements 10 (312) Boiler Plant Equipment 11 (313) Engines and Engine-Driven Generators 12 (314) Turbo enerator Units 13 (315) Accsso Electric Equipment 14 (316) Misc. Power Plant E uipment 15 (317) Asset Retirement Costs for Steam Producton 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15 17 B. Nuclear Production Plant 18 320) Land and Land Ri hts 19 (321) Structures and Improvements 20 322) Reactor Plant Equipment 21 (323 Turbogenerator Unit 22 (324) Accesso . Electric Equi ment 23 (325) Misc. Power Plant Equipment 24 (326 Asset Retirement Costs for Nuclear Producton 25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24) 26 C. Hydraulic Production Plant 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) Accsso Electric Equipment 32 (335) Misc. Power PLant E uipment 33 336) Roads, Railroads, and Brid es 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 Equi ment 44 (347) Asset Retirement Costs for Other Producton 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) 1,370,320 134,509,144 536,613,056 4,428,791 15,667,072 132,560,576 62,162,175 16,343,159 4,362,002 887,920,432 5,376,696 781,896 -467,254 -776,491 25,010,710 28,655,168 151,277,057 249,507,983 188,274,619 41,330,716 17,467,963 7,492,685 2,167,400 2,376,592 797,436 4,883,815 1,985,661 646,843 --- - - -- - --- -------- -- --684,006,191 12,857,747 402,746 10,422,006 5,330,580 91,489,425 36,237,868 17,237,981 3,623,146 -3,252,411 -884,714 1,999,610 2,855,158 7,661,24 -568,971 164,743,752 1,736,670,375 7,809,921 45,678,378 FERC FORM NO.1 (REV. 12-05)Page 204 Name of Respondent Idaho Power Company Year/Periodóf Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/12/2010 ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106) (Continued) distributions of these tentative classifcations in columns (c) and (d), including the reversals of the prior years tentative accunt distributions of these amounts. Careful observance of the above instructions and the texts of Accunts 101 and 106 wil avoid serious omissions ofthe reported amount of respondent's plant actally in service at end of year. 7. Show in column (f) reclassifications or transfers within utilty plant accunts. Include also in column (f) the additions or reductions of primary accunt classifications arising from distribution of amounts initially recrded 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 offet to the debits or credits distributed in column (f) to primary accunt classifications. 8. For Accunt 399, state the nature and use of plant included in this accunt and if substantial in amount submit a supplementary statement showing subaccunt classification of such plant confOrming to the requirement of these pages. 9. For each amount comprising the reported balance and changes in Accunt 102, state the propert purchased or sold, name of vendor or purchase, and date of transaction. If proosed joumal entries have been filed with the Commission as required by the Unifrm System of Accunts, give also dateRetirements Adjustments Transfers Balance at LineEnd lif)Year No. 837,464 402,746 7,169,595 4,445,866 92,651,571 39,093,026 24,899,230 3,054,175 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 46 305,737 16,284,072 1,370,320 138,632,198 535,996,056 3,178,768 933,816 691,107 134,758,504 62,010,255 15,184,798 3,585,511 891,537,6221,393,500 -463 91,478 68,477 426,420 563,80 154,973 30,823,031 153,562,171 250,236,942 192,732,014 42,752,897 17,959,833 7,492,685 -~- -~ -- - ------ ----- ---- -- -- - ----- -- ----~-~ - - - -- ~1,304,365 695,559,573 837,464 23,535,329 171,716,209 1,758,813,424 FERC FORM NO.1 (REV. 12-05)Page 205 Name of Respondent Idaho Power Company This ~ort Is:(1) ~An Oriinal (2) A Resubmission ELECTRIC PLANT IN SERVICE (Accunt 101,102,1 ccunine No. 47 3. TRANSMISSION PLANT 48 350) Land and Land Ri hts 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) Under round 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 Rights 61 (361) Structures and Improvements 62 (362) Station Equipment 63 (363 Stora e Batte Equi ment 64 (364) Poles, Towers, and Fixtures 65 365) Overhead Conductors and Devices 66 366) Unde round Conduit 67 (367) Unde round Conductors and Devices 68 (368) Line Transformers 69 369) Services 70 (370) Meters 71 (371) Installations on Customer Premises 72 (372) Leased Pro ert on Customer Premises 73 373) Street Lightin and Si nal S stems 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 PLAT 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 Re ional Transmission and Market Operation Plant 83 (386) Asset Retirement Costs for Re ional Transmission and Market 0 er 84 TOTAL Transmission and Market Operation 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 Operated Equipment 94 (397) Communication Equipment 95 (398) Miscellaneous E uipment 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 Entèr Total of lines 96, 97 and 98) 100 TOTAL (Accunts 101 and 106) 101 (102) Electric Plant Purchased (See Instr. 8) 102 (Less) (102 Electric Plant Sold (See Instr. 8) 103 103) Ex erimental Plant Unclassifid 104 TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103) a) YeanPeriod of Report End of 2oo9/Q4 34,665,687 41,274,219 286,101,340 136,921,634 93,136,953 150,452,740 -3,636,839 1,964,780 19,136,925 2,383,729 2,438,869 5,091,772 318,351 742,870,924 27,379,236 4,715,078 24,515,065 167,223,999 5,906 2,535,755 14,885,421 210,585,863 116,789,867 47,417,198 179,509,673 381,826,912 55,557,765 58,984,822 2,536,798 8,065,022 5,906,821 975,808 8,562,574 26,216,387 1,231,619 20,190,727 175,494 4,152,933 232,370 1,254,048,343 137,94 88,889,478 - ------ -~----- - ---- 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 -67,107 5,572,161 3,160,495 2,573,534 256,639 656,258 1,204,212 589,519 1,997,252 211,716 16,154,679 242,163,992 4,030,588,348 16,154,679 184,388,125 4,030,588,348 184,388,125 FERC FORM NO.1 (REV. 12-GS)Page 206 Name of Respondent This wort Is:Date of Report Year/Period of Report ldaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) FiA Resubmission 0412/2010 ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) (Continued) Line~ ~r~~No.00 m ~ 47 31,028,848 48 123,502 43,115,497 49 1,084,667 304,153,598 50 139,305,363 51 350,520 95,225,302 52 431,505 155,113,007 53 54 55 318,351 56 57 1,990,194 768,259,966 58 59 14 4,720,970 60 101,502 26,949,318 61 744,946 181,36,474 62 63 1,592,334 217,058,551 64 1,567,490 121,129,198 .65 93,597 48,299,409 66 1,098,401 186,973,846 67 6,158,840 401,884,459 68 282,627 56,506,757 69 133,705 79,041,84 70 56,714 2,655,578 71 72 43,059 4,247,818 73 232,370 74 11,873,229 1,331,06,592 75 76 77 78 79 80 81 82 83 84 85 10,761,268 86 320,175 76,656,381 87 8,239,535 40,825,812 88 2,080,609 58,924,843 89 108,332 1,330,794 90 214,765 5,250,205 91 365,201 11,551,486 92 22,682 9,240,588 93 714,934 27,393,124 94 92,801 4,225,136 95 12,159,034 246,159,637 96 97 98 12,159,034 246,159,637 99 54,344,049 4,160,632,424 100 101 102 .103 54,344,049 4,160,632,424 104 FERC FORM NO.1 (REV. 12-GS)Page 207 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 2oo9/Q4 (2) OA Resubmision 041121010 EL CTRIC PLANT HELD FOR FUTURE USE (Accunt 105) 1. Report separately each propert held for fuure use at end of the year having an original cost of $250,000 or more. Group other items of propert held for fuure use. 2. For propert having an original cost of $250,000 or more previously used in utlit operations, now held for future use, give in column (a), in addition to other required information, the date that utilit use of such propert was disntinued, and the date the original cost was transferred to Accunt 105. Line uescription and Location ~No.OfProrrt in is Accunt in Utilty Service End of Year (a (b) (c) (d) 1 Land and Rights: 2 Boise Operations Center 12131/82 768,377 3 Producton 112,703 4 Transmission Stations 429,822 5 Transmission Lines 68,619 6 Distrbution Stations 1,099,141 7 Beacon Light Substation 12130/02 465,662 8 Homedale Substation 219/08 ..109,453 9 Nort River Operations Center 1131/08 2,630,412 10 Line #854 500 Kv 3131/09 305,494 11 Boise Operations Center 12131182 72,785 12 Transmission Stations 12/1/81 199,069 13 Distribution Stations 72,016 14 Homedale Substation 2129/08 215,719 15 Beacon Light Substation 12130/02 601,522 16 17 18 19 Column B if no date listed it is various 20 21 Other Propert: 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 Total 7,150,794 FERC FORM NO.1 (ED. 12-96)Page 214 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) CiA Resubmission 04/12/2010 CONSTRUCTION WORK IN PROGRESS - - ELEC TRIC (Accunt 107) 1. Report below descriptions and balances at end of year of projects in process of constructon (107) 2. Show items relating to "research, development, and demonstration" project last, under a caption Research, Development, and Demonstrating (see Accunt 107 of the Uniform System of Accunts) 3. Minor projects (5% of the Balance End of the Year for Accunt 107 or $1,000,000, whichever is less) may be grouped. Line Description of Project Constructon work in progress - No.Electric (Accunt 107) (a)(b) 1 IRP - COMBINED CYCLE CT (2012)52,823,361 2 ROLLUP RELIC COST BROWNLEE 43,330,600 3 HMWY - BUILD HEMINGWAY 500/230 36,254,121 4 ROLLUP RELIC COST HELLS CANYON 29,672,655 5 ROLLUP RELIC COST OXBOW 13,621,96 6 GATEWAY WEST 500KV LINE 11,242,352 7 HELLS CANYON RELICENSING OUTSI 10,533,032 8 BOARDMAN - HEMINGWAY 500 KV LI 8,201,659 9 T7250801 HEMINGWAY - BOWMONT 2 7,569,928 10 CIAC LIABILITY RECLASS 6,194,958 11 BRIDGER 2007C189 U1 S02 EMIS C 4,254,222 12 WO - ONGOING HELLS CANYON RELI 4,039,254 13 BRIDGER 2008C123 U1 TURBIN UPG 3,479,448 14 BRIDGER 2007C207 U3 S02 EMIS C 2,283,130 15 RIVER ENG.-HELLS CANYON CONTIN 2,145,907 16 BRIDGER 2008C124 U1 REHEATER R 2,061,121 17 HCC RELICENSING FISH2004 FEASI 2,005,90 18 PAYROLL & IBNR ACCRUAL 1,979,309 19 IBM MAINFRAE TOOLS LICENSES 1,925,980 20 BRIDGER UNDISTRIBUTED WORK ORO 1,925,675 21 REL-HELLS CANYON COMPLEX FY200 1,895,561 22 HCC RELICENSING, FISH2004 INST 1,735,773 23 HCC RELICENSING, FISH2004 REDB 1,590,625 24 NAMPA REPLACE METALCLAD SWITCH 1,458,489 25 HCC RELICENSING, FISH2004 ANAD 1,406,303 26 VALMY 98230938 RELINE EVAP PON 1,270,215 27 ROLLUP RELIC COST SWAN FALLS 1,167,719 28 BRIDGER2008C102 U1 GENERATOR 1,135,543 29 SWAN FALLS RELICENSING 1,118,001 30 DESIGN CONSTRUCT WO FOR LINE #1,111,783 31 COST CENTER 317 DELIVERY CAP IT 1,100,797 32 VALMY 98219836 REPL PRODUCTION 1,081,771 33 342 COST CENTER DELIVERY CAPIT 1,032,297 34 REL-HCC OREGON REAUTHORIZATION 1,012,906 35 LEGAL DEPT. LABOR FOR RELICENS 1,000,569 36 OTHER MINOR PROJECTS UNDER $1,000,000 24,525,424 37 38 39 40 41 42 43 TOTAL 289,188,358 FERC FORM NO.1 (ED. 12-87)Page 216 Name of Respondent Idaho Power Company Date of Report (Mo, Da, Yr) 04121010 IC UTILITY PlANT (Accunt 108) Year/Period of Report End of 2009/Q4 This ~ort Is: (1) ~An Original (2) A Resubmission ACCUMUlATED PROVI ION FOR DEPRECIATION OF ELEC 1. Explain in a footnote any important adjustments during year. 2. Explain in a footnote any difference beteen the amount for book cost of plant retired, Line 11, column (c), and that reported for electric plant in service, pages 204207, column 9d), excluding retirements of non-depreciable propert. 3. The provisions of Accunt 108 in the Uniform System of acunts require that retirements of deprecable plant be rerded when such plant is removed from service. If the respondent has a signifit amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifcations, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs include in retirement work in proress at year end in the appropriate functional classifications. 4. Show separately interest credits under a sinking fund or similar method of depreation accounting. ine No. em 108,268 106,460,945 (a) 1,693,322,507 1,693,322,507 20 Steam Production 21 Nuclear Production 22 Hydraulic Production-Conventional 23 Hydraulic Prouction-Pumped Storage 24 Other Production Secton B. Balances at End of Year According to Functonal Classification 529,377,124 529,377,124 324,079,967 324,079,967 2 Transmission 23,160,183 252,188,686 469,434,706 27 Regional Transmission and Market Operation 28 General 2 TOTAL (Enter Total of lines 20 thru 28) 95,081,841 1,693,322,507 95,081,841 1,693,322,507 FERC FORM NO.1 (REV. 12-05)Page 219 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 041212010 2009/Q4 FOOTNOTE DATA ¡Schedule Page: 219 Line No.: 14 Column: cRelocation reimbursements, Up and down costs and damage and insurance claims $ (722,669) ¡Schedule Pí!e: 219 Line No.: 16 Column: cAccumulated Provision for Depreciation on Asset Retirement Obligation $ 758,808 Embedded removal in Accumulated Provision for Depreciation (156,837,476) $(156,078,668) 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)End of 2009104 (2) DA Resubmission 04/1212010 i NVESTM NTS IN SUBSIDIARY COMPANIES Accunt 123.1) 1. Report below investments in Accounts 123.1, investmnts in Subsidiary Companies. 2. Provide a subheading for each company and List there under the information calle for below. Sub - TOTAL by company and give a TOTAL in columns (e),(f),(g) and (h) (a) Investment in Securities - List and descibe each securit 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 subject 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 specifing whether note is a renewal. 3. Report separately the equity in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal the amount entered for Accunt 418.1. ine Descnption of Investmnt Date Acquired Date Of AJount OT investment at No.Mal~rity Beinning of Year(a)(b)(d) 1 Idaho Energy Resourcs Company 2 Common Stock 02101174 500 3 Capital contributions 2,462,594 4 Equity in earnings 57,595,093 5 6 Subtotal Idaho Energy Resources Company 60,058,187 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 60,058,187 FERC FORM NO.1 (ED. 12-89)Page 224 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) FiA Resubmission 04/12/2010 INVESTMENT: IN SUBSIDIARY COMPANIES (Accunt 123.1) (Continued) 4. For any securities, notes, or accunts that were pledged designate such securities, notes, or accunts 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 diffrence between cost of the investment (or the other amount at which carried in the books of accunt if diffrence from cost) and the selling price thereof, not including interest adjustment includible in column (f). 8. Report on Line 42, column (a) the TOTAL cost of Account 123.1 Equity.in Subsidiary Kevenues Tor Year -Amount oT investment at I Gain or Loss from Investment Line Eamin~s of Year (f) End tifYear DisPlt~ed of No.e)g) 1 500 2 2,462,594 3 4,957,254 62,552,347 4 5 4,957,254 65,015,441 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 4,957,254 65,015,441 42 FERC FORM NO.1 (ED. 12-89)Page 225 This Page Intentionally Left Blank Name of Respondent This wort Is:Date of Report YeadPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2009/Q4 (2) DA Resubmission 04/1212010 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 accptable. In column (d), designate the departent or departents 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 supplis and the various accunts (operating expenses, clearing accounts, plant, etc.) affcted debited or credited. Show separately debit or credits to stores expense clearing, if applicable. Line Accunt Balance Balance Department or No.Beginning of Year End of Year Departments which Use Material (a)(b)(c)(d) 1 Fuel Stock (Accunt 151)16,851,868 25,633,645 Electric 2 Fuel Stock Expenses Undistributed (Accunt 152) 3 Residuals and Extracted Products (Accunt 153) 4 Plant Materials and Operating Supplies (Account 154) 5 Assigned to - Construction (Estimated) 6 Assigned to - Operations and Maintenance 7 Producton Plant (Estimated)13,785,883 14,273,494 8 Transmission Plant (Estimated)9,182,847 13,295,452 9 Distribution Plant (Estimated)20,839,000 15,059,387 10 Regional Transmission and Market Operation Plant (Estimated) 11 Assigned to - Other (provide details in footnote)597,997 713,727 12 TOTAL Accunt 154 (Enter Total of lines 5 thru 11)44,405,727 43,342,060 Electric 13 Merchandise (Account 155) 14 Other Materials and Supplies (Accunt 156) 15 Nuclear Materials Held for Sale (Accunt 157) (Not applic to Gas Util) 16 Stores Expense Undistributed (Account 163)5,715,442 4,711,966 Electc 17 18 19 20 TOTAL Materials and Supplies (Per Balance Sheet)66,973,037 73,687,671 FERC FORM NO.1 (REV. 12-05)Page 227 Name of Respondent This i!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) EiA Resubmision 04/1212010 o HER REGULATORY ASSETS (Account 182.3) 1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Accunt 182.3 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Assets being amortized, show period of amortization. Line Description and Purpose of Balanc at Debits CREDITS Balance at end of No.Other Regulatory Assets Beining of vvonen OIT uunng vvmien on uunng Currnt QuartrN earCurtth QuarterNear th Peri Quartear Acct Charged Amount (a)(b)(c)(d)(e)(f) 1 Asset Retirement Obligatins- IPUC 10,90,542 4,740,497 230 897,916 14,749,123 2 Ordr# 2914-OPUC Ordei 04-585 3 4 SFAS 133 Mark to Maret 3,073,63 14,189,919 244 16,983,09 280,459 5 6 Regulat Unfunded Accumulate Defer Incme Tax 341,052,611 49,63,578 vari 6,625,508 384,061,681 7 8 PCA Deferrl- IPUC order 93,65,207 72,710,549 25401 134,090,716 32,2n,040 9 #2766 (amor peri 6/05 thru 5/07) 10 11 PCA Pri Year Deferrl - IPUC Ordr 47,163,921 109,706,04 18231401 117,735,417 39,134,552 12 #27660 (amor period 06109 thru 05/10) 13 14 Fixed Cost Adjusment (FCA) Order #30267 2,721,219 6,581,45 1823 2,721,219 6,581,458 15 (amort period 06109 th 05110) 16 17 Prir Year FCA Ordr #3267 2,739,02 4074/4210 1,48,778 1,254,247 18 19 Idaho - Demand Side Maagement - IPUC orer 4,86,935 401 3,242,60 1,621,331 20 #27660 (amor period 7/9 thru 6110) 21 22 Excess Powr Amorzatin - OPUC Ordr#70 1,66,272 49,012 401 1,712,284 23 24 Exce Pow Deferl 06/07 -IPUC Order #07-555 1,214,698 2,38,111 vari 2,052,180 1,542,629 25 (amort period 10109 thru 02/12) 26 27 IPUC Grid West loans -IPUC order #30157 559,30 401 186,435 372,871 28 (amort peri 1/07 -12/11) 29 30 FERC Grid West Expense - ER08-629.QOO 36,117 401 83,796 279,321 31 (amort period 0508 thru 04113) 32 33 SFAS 106/158 Past Retirement Benefts 18,903,935 35,35 228 3,615,120 15,324,165 34 IPUC order #3256 35 36 SFAS 87/58 Pension Accmulated ( 7,170,251)5,822,257 vari 577,710 -1,925,704 37 IPUC ordr #30256 38 39 Pensio Defer FERC Poron 715,538 715,538 40 41 Pension Deerr Oreon Order UE-213 572,286 572,286 42 43 FAS 87 Deferr Pensio-IPUC order #30333 10,582,734 29,920,698 various 2,54,153 37,963,279 44 TOTAL 697,64,724 361,096,635 342,909,506 715,831,853 FERC FORM NO. 1/3.Q (REV. 02-04)Page 232 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) nA Resubmission 04/12/2010 o HER REGULATORY ASSETS (Account 182.3) 1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 182.3 at end of penod, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Assets being amortized, show penod of amortzation. Line Description and Purpose of Balanc at Debit CREDITS Balanc at end of No.Other Regulatory Assets Beginning of vvrnen OI uunng wnnen on uunng Curr QuartrN ear Currnt the QuarterNear the Period QuartNear Accunt Charged Amount (a)(b)(c)(d)(e)(f) 1 2 FIN 48 Adjustment-Intre Payable-rder #30256 158,44,161 3,764,073 228 9,507,024 152,701,210 3 4 PS & I Coal Plant - Ordr #29 150,092 401 85,767 64.325 5 (amort period 10/207thru 9/10) 6 7 10 DSM Rid Recass- 29026 3,942,318 32,111,886 254 26,335,68 9,718,518 8 9 PCAM Oron 2008 Order #08-238 5,399,651 5,836,616 various 5,750,854 5,485,419 10 11 Excess Power Deferl 2007 7,86,376 1823/254 1,671,26 6,193,11 12 IPUC ordr #0-189 13 14 OreOl DSM Ridr Recass Advice #05-3 1,721,88 143/254 85,112 866,772 15 16 2009 Reorg order #30914 1,145,20 1,145,203 17 (amort period 01/10 thru 12/14) 18 19 OA n Revenue Deferr ResNe Order #30940 7,612,562 186 2,925,724 4,686,838 20 (amort period 01/11thru 12/13) 21 22 Minor items (17)152,620 1,242,709 various 1,229,149 166,180 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 TOTAL 697,644,724 361,096,635 342,909,506 715,831,853 FERC FORM NO. 1/3-Q (REV. 02-04)Page 232.1 This Page r~tentionally Left Blank Name of Respondent This 'r0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) FiA Resubmission 04/12/2010 M SCELLANEOUS DEFFERED DEBITS (Accunt 186) 1. Report below the particulars (details) called for con~ming miscellaneous deferred debits. 2. For any deferred debit being amortized, show period of amorization in column (a) 3. Minor item (1 % of the Balance at End of Year for Accunt 186 or amounts less than $100,000, whichever is less) may be grouped by classs. Line Description of Miscellaneous Balance at Debits CREDITS Balance at No.Deferred Debits Beginning of Year ~çcUnt.Amount End of Year Char~ed (a)(b)(c)(d (e)(f) 1 Rents - Rights of wav 137,573 310,762 165/401 177,967 270,368 2 3 2008 Poll Control Bond Refin 161,081 5,233,405 various 1,046,585 4,347,901 4 5 Advance prepaid coal royalties 1,580,516 9€various 73,409 1,507,205 6 7 Security plan 24,753,750 3,089,672 various 6,977,161 20,866,261 8 9 American Falls bond refinance 235,262 401 14,553 220,709 10 (amort period 4/00 thru 7/26) 11 12 Prepaid Credit Facility 446,435 431 193,067 253,368 13 14 Company owned Life Insurance 4,728,515 2,946,674 various 1,887,786 5,787,403 15 16 American Falls water riahts 16,758,974 401 1,042,009 15,716,965 17 (amort period 1/06 thru 12/25 18 19 Milner bond guarantee 9,572,727 253 1,063,636 8,509,091 20 21 Southwest interte project -2,951,825 3,121,5M various 6,073,369 22 right ofwav costs 23 24 American Falls - bond refinance 775,986 401 47,999 727,987 25 (35 year amortization) 26 27 Shelf Registration - 2008 2,100,982 various 1,126,927 974,055 28 29 Transmission Deposit-PacifiCorp 661,875 329,245 131/186 329,245 661,875 30 31 Prepaid PeoplesoftPassport 134,206 150,619 401 175,229 109,596 32 33 Boardman Power Plant 149,444 317,228 various 410,996 55,676 34 35 Long Term Workers Compensation 1,328,78E 1,328,786 36 37 OA IT Revenue Deferred Reserve 2,925,724 1823/400 5,851,448 -2,925,724 38 order #30940 39 40 Minor Items & Job Orders (9)11,635 7,051,710 various 6,981,993 81,352 41 42 43 44 45 46 47 Misc. Work in Progress 48 Deferred Regulatory Comm. Expenses (See pages 350 - 351) 49 TOTAL 63,059,804 58,492,874 FERC FORM NO.1 (ED. 12-94)Page 233 Name of Respondent Idaho Power Company YearlPeriod of Report End of 2009/Q4 This f3ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/121010 ACCU ULATED DEFERRED INCOME TAX S (Accunt 190) 1. Report the information called for below concerning the respondent's accunting for deferred income taxes. 2. At Other (Specfy), include deferrls relating to other income and deducons. ine No.(a) Electric Emission Allowances Advances for Construction -3,114,188 9,305,479 21,074,809 -847,076 8,334,734 21,611,994 TOTAL Electric (Enter Total of lines 2 thru 7) Gas Other TOTAL Gas (Enter Total of lines 10 thru 15 17,642,299 167,646,855 18,203,912 170,110,978 Notes FERC FORM NO.1 (ED. 12-88)Page 234 Name of Respondent This Report is:Date of Report Year/Period of Report (1) cAn Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/1212010 2009/Q4 FOOTNOTE DATA l$chedule Page: 234 Line No.: 5 Column: a (Note 1): Post Retiree Benefits-VEBA AFUDC Hells Canyon Relicensin9 Rate Case Disallowance Stock Based Compensation Other Employee's Long Term Deferred Compensation Post Retirement Benefits Deferred Idaho ITC Non-VEBA Pension and Benefits Oregon-Pension Expense FERC Credit OF A IRS Interest Expense Deferred GBC Provision For Rate Refunds Linden Feeder Deposits Bonus Deferral Delivery Accruals Total Other Electric Beginning Balance 4,929,292 o 2,996,870 2,316,811 1,829,072 1,044,456 o 662,313 o o 2,090,777 o 5,217,171 o (6,306) (5,647) 21,074,809 Ending Balance 5,583,994 3,868,089 2,881,031 2,235,008 2,039,678 1,765,736 1,656,363 573,602 471,584 424,728 113,033 12,000 o o (2,577) (10,275) 21,611,994 ¡Schedule Page: 234 Line No.: 7 Column: a (Note 2): Pension Regulatory Liabilty for Income Taxes Postretirement Plan Minimum Pension Liabilty Total Other 61,943,745 44,340,913 10,863,822 5,589,976 122,738,456 59,698,538 47,183,294 9,450,830 6,474,752 122,807,414 \Schedule Page: 234 Line No.: 17 Column: a Senior Management Securit Plan SMSP-Market Change of Rabbi Investments Micron-CIAC Meridian Gold Contributions Bridger Sierra Reserve-Legal Fee's Unrealized Loss on Investments Loss on Pioneer Land Write-down Total Non Electric 12,912,430 2,669,975 1,764,126 152,679 97,738 45,351 17,642,299 13,718,388 2,669,975 1,526,244 130,567 97,738 61,000 18,203,912 IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This mort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) FiA Resubmission 04/121010 CAPITAL STOCKS (Accunt 201 and 2 )4) 1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate series of any general dass. Show separate totals for common and preferred stock. If information to meet the stock exchange reportng requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to reprt form (i.e., year and company title) may be reported in column (a) provided the fiscal years for both the 1Q-K report and this report are compatible. 2. Entries in column (b) should represent the number of shares authorized by the artides of incorpration 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 Authoried by Charter Value per share End of Year (a)(b)(c)(d) 1 Accunt 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 Accunt 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 42 FEC FORM NO.1 (ED. 12-91)Page 250 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) CiA Resubmission 0411212010 CAPITAL STOCKS (Account 201 and 2 )4) (Continued) 3. Give particulars (details) concerning shares of any class and series of stock authonzed 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 reuction AS REACQUIRED STOCK (Accunt 217)IN SINKING AND OTHER FUNDS No. for amounts held by respondent) sn.ares Amount s'1ares G!)st sn~res Amount (e)(f)(g)(h)(i)ü) 1 39,150,812 97,877,030 2 3 39,150,812 97,8n,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 42 FERC FORM NO.1 (ED. 12-88)Page 251 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Oriinal (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmision 04121010 OT-ER PAID-IN CAPITAL (Acunts 208-211, inc.) Report below the balance at the end of the year and the information specified bel for the respecive other paid-in capital accunts. Provide a subheading for each accunt and show a total for the accunt, as well as total of all accunts for reconciliation with balance sheet, Page 112. Add more columns for any accunt if deemed necesary. Explain changes made in any accunt during the year and give the accunting entries effecting such change. (a) Donations Received from Stockholders (Acunt 208)-5tate amount and give brif 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 brif explanation of the capital change which gave rise to amounts reported under this caption including identication wit the class and series of stoc to which related. (c) Gain on Resale or Cancellation of Reacquired Capital Stoc (Accunt 210): Report balance at beginning of year, credits. debit, 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 (Accunt 211 )-Classif amounts included in this account accrding to captions which, together with brief explanations, disclose the general nature of the transactions which gave rise to the reported amounts. !~e Ilir A'Wfnto. 1 Accunt 208 - Donations received from stockholders - None 2 3 Accunt 209 - Reduction in par or stated value of Capitl Stoc - None 4 5 Accunt 210 - Gain on reacquired Capital Stock - None 6 7 8 Accunt 211 - Miscellaneous paid-in Capital - None 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 TOTAL FERC FORM NO.1 (ED. 12-87)Page 253 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmission 04/12/2010 CAPITAL STOCK EXPENSE (Accunt 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 respec to any class or series of stock, attach a statement giving particulars (details) of the change. State the reason for any charge-off of capitl stock expense and specif the accunt charged. ¡ Line Class and series or ~tOCK Báfance at End ot 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 FERC FORM NO.1 (ED. 12-87)Page 254b Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Oa, Yr)End of 2009/04 (2) DA Resubmission 04/121010 L JNG- TERM DEBT (Accunt 221 , 222, 223 and 224) 1. Report by balance sheet accunt the particulars (details) conceming long-term debt included in Accunts 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 authorition 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 accunts. Designate demand notes as such. Include in column (a) names of assoated companies frm which advances were recived. 5. For recivers, certificates, show in column (a) the name of the cort -and date of court order under which such certificates were issued. 6. In column (b) show the principal amount of bonds or other long-ter debt orginally issued. 7. In column (c) show the expense, premium or discount wit respe to the amount of bonds or other long-term debt originally issued. 8. For coumn (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. Fumish 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 specfied by the Uniform System of Accunts. Line Class and Seri of Obligation, Coupon Rate Principal Amount Total expense, No.(For new issue, give commission Authoriatin numbrs and dates)Of Debt issued Premium or Discount (a)(b)(c) 1 Accunt 221: 2 First Mortage Bonds: 3 4.50% Series due 2020 OPUC #4244 IPUC IPC-E-D7-19 WPSC #20005-31-ES-D7 130,000,000 234,601 0 4 5 5.50% Series due 2033 70,000,000 -728,701 P 6 36,400 0 7 8 6.15% Series Due 2019 OPUC #4244 IPUC IPC-E-D7 -19 WPSC 2005-31-E5-7 100,000,000 184,949 0 9 -1,034,909 P 10 11 7.20% Series due 2009 80,000,000 .572,246 P 12 13 5.30% Series Due 2035 60,000,000 408,411 0 14 -3,84,739 P 15 16 6.60% Series due 2011 120,000,000 -860,502 P 17 18 4.25%Series due 2013 70,000,000 -61,201 P 19 374,500 0 20 21 4.75% Series due 2012 100,000,000 -94,356 P 22 1,047,617 0 23 24 6.00% Series due 2032 100,000,000 -1,069,356 P 25 543,244 0 26 27 5.875% Series due 2034 55,000,000 -585,759 P 28 383,322 0 29 30 5.50% Series due 2034 50,000,000 746,961 0 31 -524,419 P 32 33 TOTAL 1,663,145,000 -12,808,874 FERC FORM NO.1 (ED. 12-96)Page 256 , Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) nA ResubmÎSsion 04/1212010 LONG- TERM DEBT (Account 221 , 222, 22 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 Accunt 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 advance 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 purpse 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 expnse in column (i). Explain in a footnote any diference between the total of column (i) and the total of Account 427, interest on Long- Term Debt and Accunt 430, Interest on Debt to Associated Companies. 16. Give particulars (details) concerning any long-term debt authorized by a regulatory comission but not yet issued. AMORTIZATION PERIOD ul!tstan!ling Line Nominal 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~~dent)(i) 1 2 11/20/09 311/20 11/20/09 3/1/20 130,OOO,00C 666,250 3 4 05/01/03 04/01/33 05/01/03 03131/33 70,000,000 3,850,000 5 6 7 4/1/09 4/1/19 4/1/09 4/1/19 100,OOO,OOC 4,629,583 8 9 10 11/23/99 12/01/09 01/01/00 01/01110 5,280,000 11 12 08/26/05 08/26/35 08/26/05 08/26/35 60,000,000 3,180,000 13 14 15 03/02101 03/02111 03/02/01 03/02111 120,000,000 .7,920,000 16 17 05/01/03 10/01/13 05/01103 09/29/13 70,000,000 2,975,000 18 19 20 11115/02 11/15/12 11/15/02 11/15/12 100,000,000 4,750,000 21 22 23 11/15/02 11/15/32 11115/02 11/15/32 100,000,000 6,000,000 24 25 26 08/16104 08/16/34 08/16/04 08/16/34 55,000,000 3,231,250 27 28 29 03/26/04 03/15/34 03/26/04 03/15/34 50,000,000 2,750,000 30 31 32 1,413,854,091 73,269,850 33 FERC FORM NO.1 (ED. 12-96)Page 257 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmission 04/121010 L JNG- TERM DEBT (Account 221, 222, 223 and 224) 1. Report by balance sheet accunt 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 ofthe 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 assoated companies from which advances were received. 5. For receivers, certificates, show in column (a) the name ofthe court -and date of court order under which such certificates were issued. 6. In column (b) show the pnncipal amount of bonds or other long-ter debt onginally 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 dunng the year. Also, give in a footnote the date of the Commission's authonzation 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 Authoriation numbers and dates)Of Debt issued Premium or Discount (a)(b)(c) 1 6.30% Series due 2037 140,000,000 -1,495,799 P 2 273,721 D 3 4 6.25% Series due 2037 100,000,000 -1,141,489 P 5 266,188 D 6 7 Port of Morrow Variable due 2027 4,360,000 -188,545 P 8 9 Humboldt Variable due 2024 49,800,000 -1,697,856 P 10 11 Sweetwater Variable due 2026 116,300,000 -820,043 P 12 471,252 D 13 14 6.025 % Series Due 2018 120,000,000 -1,630,120 P 15 16 2008 Credit Facilty 166,100,000 17 Subtotal Accunt 221 1,631,560,000 -12,808,874 18 19 Accunt 222 - Reaquired Bonds 20 21 Accunt 223: Advances for Associated Companies 22 23 Accunt 224: 24 Bond Guarantee - American Falls 19,885,000 25 Note Guarantee - Milner Dam 11,700,000 26 Subtotal Account 224 31,585,000 27 28 29 30 31 32 33 TOTAL 1,663,145,000 -12,808,874 FERC FORM NO.1 (ED. 12-96)Page 256.1 Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) FiA Resubmission 04/12/2010 LONG-TERM DEBT (Accunt 221, 222, 22 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 Accunts 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 serities 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 ul.lSlan!llns Line Nominal 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?~dent)(i) 6122107 6/15/2037 6/22/07 6/15/2037 140,000,000 8,820,000 1 2 3 10/18/07 10/15/2037 10/18/07 10/15/2037 100,000,000 6,250,000 4 5 6 05/17/00 02101/27 05/17/00 02101/27 4,360,000 122,024 7 8 10122/03 12/01/24 11/01/03 12101124 49,800,000 .933,266 9 10 10/3/06 7115/26 10/3/06 7115/2026 116,300,000 2,221,815 11 12 13 7/10/08 7/15/18 7/10/08 715/08 120,OOO,OOC 7,230,000 14 15 4/1/08 3/31/09 4/1108 3/31/09 2,460,662 16 1,385,460,000 73,269,850 17 18 19 20 21 22 23 04/26/00 211/25 19,885,000 24 02/10/92 8,509,091 25 28,394,091 26 27 28 29 30 31 32 1,413,854,091 73,269,850 33 FERC FORM NO.1 (ED. 12-96)Page 257.1 This Page ~~tentionally Left Blank Name of Respondent This i!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) OA Resubmission 04/1212010 RECONCILIATION OF REP( RTED 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 reconcilation, 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 rencilng amount. 2. If the utilty 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 consistnt 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 l'articulars (Details)Amount No.(a)(b) 1 Net Income for the Year (Page 117)122,558,984 2 3 4 Taxable Income Not Reported on Books 5 6 7 8 9 Deductions Recorded on Books Not Deducted for Return 10 11 12 13 14 Income Recorded on Books Not Included in Return 15 16 17 18 19 Deductions on Return Not Charged Against Book Income 20 21 22 23 24 25 26 27 Federal Tax Net Income 86,682,170 28 Show Computation ofTax: 29 Tenative Federal Tax ~ 35%30,338,760 30 31 32 33 34 35 . 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (ED. 12-96)Page 261 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 04/1212010 2009/Q4 FOOTNOTE DATA ¡Schedule Page: 261 Line No.: 5 Column: b 004003-CONSTRUCTION ADV-252 004005-AVOIDED COST INT CAP 004006-RETIREMENTS-RECORD TAX GAIN/LOSS 004010-EMISSION ALLOWANCE-254.409-411 004013-CIAC AS TAXBLE INC IN ACCT 107 004018-L1NDEN FEEDER DEPOSITS-253.206 004021-ENGINEERING FEES-IN ACCT 107-FED ONLY 004022-FERC CREDIT OFA-254.307 004501-ROYAL TY INCOME BTL 004506-CIAC-MERIDIAN GOLD 004507 -CIAC-MICRON-DRAM Total !Schedule Page: 261 Line No.: 10 Column: b TOTAL FEDERAL AND STATE TAXES DEDUCTED ON BOOKS 005001-BAD DEBT EXPENSE 005010-SFAS 112-POST-EMPL Y 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 -OTHER EMPLOYEE'S L T DEFERRED COMP-228 005052-AMORTIZATION OF ACCOUNT 181 005053-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) 005061-PENSION EXPENSE-OREGON 005501-SEC PLAN-NET INS COSTS 005503-128-EDC-UNRLZD GN/LS 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 Total ¡Schedule Page: 261 Line No.: 15 Column: b 007009-PROVISION FOR RATE REFUNDS-ACCT 229 007010-AFUDC HC RELICENSING-ACCT 229 IFERC FORM NO.1 (ED. 12-87) Page 450.1 $(2,773,559) 4,368,718 (2,000,000) 8,402,722 (13,149,262) (420,523) (511,236) 1,086,401 100,000 (56,560) (608,470) $(5,561,769) $32,573,455 266,407 1,844,942 194,394 (2,592,781) 353,238 (10,000,000) 600,000 (524,527) (22,723) (46,046) (226,912) 69,409,536 219,181 538,704 146,153 (209,241) 186,435 (4,757) 83,796 (11,726) (6,219,265) 88,689 (85,762) 1,206,251 (281,520) (518,785) 1,050,861 2,061,539 100,000 (296,299) (80,907) $89,802,330 $ 13,344,853 (9,894,077) 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 04/1212010 2oo9/Q4 FOOTNOTE DATA 007011-0ATT REVENUE DEFICIENCY 007501-REVERSE EQUITY EARNINGS OF SUBSIDIARIES 007502-ALLOWANCE FOR OFUDC 007503-ALLOWANCE FOR BFUDC 007504-RECLASS TAX EXEMPT INTEREST-FED ONLY oo7509-SECURITY PLAN-INSURANCE PROCEEDS Total 1,761,114 4,957,254 7,554,922 5,397,871 4,717 1.943,416 $ 25,070,070 !Schedule Page: 261 Line No.: 20 Column: b 008001-VEBA-POST RET BNFTS-TRUST-ACCT 228 008009-DEPR FOR TAX GT OR L T BOOK 008016-VEBA-POST RET BNFTS-TRUST-MEDICARE PART D 008020-CONSERVATION PROGRAMS 008025-MANUFACTURING DEDUCTION 008027-NEVADA OPERATING PROPERTY TAX ADJ 008034-REMOVAL COSTS 008035-REPAIR ALLOWANCE 008038-0REGON EXCESS PWR SUPPLY COSTS 008041-AM FALLS - UNAMORTIZED DEBT EXP 008042-GAIN/LOSS ON REACQUIRED DEBT-FT 008057 -REORGANIZATION COSTS 008059-SFTWR COSTS-MISC-1 07 -FED ONLY 008072-INTANGIBLE ASSET-LABOR DEDUCT-107-FED ONLY 008077-PP INS & OTR EXP (1 YR OR LESS)-165 008501-COLl-TAX ADJ FROM BOOKS 008504-0REGON NONOP PROPERTY TAX ADJUST 008703-IPCO - 162 (M) $1m THRESHOLD ON10016-DIV PAID DED PUB UTIL IRS INTEREST EXPENSE STATE INCOME TAX DEDUCTED ON FEDERAL RETURN Total $ (1,615,820) 47,115,386 703,000 3,400,368 4,086,963 89,475 10,884,841 10,000,000 5,089,767 (47,999) 2,598,905 1,145,203 1,000,000 1,108,000 1,279,624 2,442,758 12 (775,671) 300,000 249,457 5.993,036 $ 95,047,305 IFERC 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 2009/Q4 (2) FiA Resubmission 04121010 TA: ES ACCRUED, PREPAID AND CHAI GED DURING YER 1. Give partculars (details) of the combined prepaid and acced ta accunts and show the total taxes charged to operations and other accunts during the year. Do not include gasoline and other sales taxes which have ben charged to the accunts to which the taxed material was charged. If the actual, or estimated amounts of such taxes are know, show the amounts in a fotnote and designate whether estimate or actual amounts. 2. Include on this page, taxes paid during the year and charged direct to final accunts, (not charged to prepaid or acced taxes.) Enter the amounts in both columns (d) and (e). The balancing ofthis page is not affd by the inclusion ofthese taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accunts through (a) accuals creditèd to taxes accred, (b)amounts crdited to proportions of prepaid taxes chargable to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accunts. 4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained. ine Kind of Tax BALANCE AT BEGINNING OF YEAR c1~~~T~~1ã Adjust- No.(See instruction 5)TaxesA~~fJreaid Taxes ~~~g ~ring ments (Accunt 236)(Include in Accunt 165)ear (a)(b)(c)(d)(e)(f) 1 Federal: 2 Income -4,279,599 19,534,398 -19,542,121 3 Social Security - (FOAB)409 12,208,440 12,206,314 4 Unemployment -36 75,819 75,819 5 Subtotal Federal -4,279,226 31,818,657 -7,259,988 -375 6 7 State of Idaho: 8 Prort 4,978,404 -75 12,633,142 11,947,458 9 Non-operating 14,99 32,911 26,041 10 Income -3,798,000 2,113,920 2,894,44 11 KWH 95,195 1,849,144 1,825,157 12 Unemployment 6,204 466,050 492,204 13 Regulatory Commission 1,347,232 1,347,232 14 Business License - Sho Ban 150 150 150 15 Subtotal Idaho 1,296,799 75 18,442,549 18,532,688 19,947 16 17 State of Oregon 18 Propert 1,044,661 2,136,606 2,182,652 19 Non-operating Propert 754 1,521 1,533 20 Income -212,449 169,976 219,082 21 Regulatory Commission 118,625 97,325 22 Unemployment -14 15,877 15,877 23 Franchise 137,706 610,826 587,639 24 Subtotal Oregon -74,757 1,045,415 3,053,431 3,104,108 21 25 26 State of Montana: 27 Propert 99,130 238,460 218,442 28 Subtotal Montana 99,130 238,460 218,442 29 30 State of Nevada: 31 Propert 443,859 1,003,360 1,092,835 32 Business Tax 100 100 33 Subtotal Nevada 443,859 1,003,460 1,092,935 34 35 State of Wyoming 36 Corporate License 3,387 3,387 37 Propert 513,670 1,128,204 1,077,771 38 Subtotal Wyoming 513,670 1,131,591 1,081,158 39 Other States Income 31,734 64,710 -10,351 40 Payroll Adjustment -12,766,186 41 TOTAL -42,412,650 1,489,349 42,986,672 16,758,992 19,593 FERC FORM NO.1 (ED. 12-96)Page 262 l Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) EiA Resubmission 04/1212010 TAXES ACCI UED, PREPAID AND CHARGED DU ING 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, identifing the year in column (a). 6. Enter all adjustments of the accrued and prepaid tax accunts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments by parentheses. 7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittl 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 Accunts 408.1 and 109.1 pertining to other utilit departents and amounts charged to Accunts 408.2 and 409.2. Also shown in column (I) the taxes charged to utility plant or other balanæ sheet accunts. 9. For any tax apportoned to more than one utility department or accunt, state in a footnote the basis (neæssity) of apportioning such tax. BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line (Taxes accred Prepaid Taxes Electric Extraordinary Items . Aaiustments to Ret.Other No. Acc~nt 236)(Incl. in Account 165) (Account 408.1, 409.1)(Accunt 409.3)Earnings (Accunt 439) g)(h) ~0)(k)(i) 1 -5,203,080 18,051,943 ~ 2,124 12,208,440 3 75,819 4 -5,200,956 30,336,202 1,482,455 5 6 7 5,673,820 225 12,633,142 8 21,86 ~-4,578,526 1,816,273 10 119,182 1,849,144 11 -3 466,050 12 1,347,232 13 150 150 14 1,236,339 375 18,111,991 330,558 15 16 17 1,090,708 2,136,606 ~766 -261,555 156,173 20 21,300 118,625 21 7 15,877 22 160,894 610,826 23 -79,354 1,091,474 3,038,107 15,324 24 25 26 119,148 238,460 27 119,148 238,460 28 .29 30 533,334 1,003,360 31 100 32 533,334 1,003,460 33 34 35 3,387 36 564,102 1,128,204 37 564,102 1,131,591 38 106,794 59,876 ~ -12,766,186 40 -3,253,927 1,625,183 41,153,501 1,833,171 41 FERC FORM NO.1 (ED. 12-96)Page 263 This Page r~tentioDally Left Blan 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 041212010 2009/04 FOOTNOTE DATA !Schedule Page: 262 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 2009 this cross-check will not work as the total of lines 14-16 on page 114 is $2,981,574 more 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 of the entry is not associated with accounts 236 or 165. Therefore FIN #48 will show up on page 114 but will not be on pages 262& 263. ¡Schedule Page: 262 Line No.: 2 Column: iAccount 409.2 $ 1,681,539237 (10,429)234 (188,655) Total $ 1,482,455============ !Schedule Page: 262 Line No.: 3 Column: f Entry was to clear up an adj ustment which was the result of a change in rates. ¡Schedule Page: 262 Line No.: 4 Column: f Entry is to clear up adjustment that was the result of a change in the rates. ¡Schedule Page: 262Account 408.2 I$chedule Page: 262Account 409.2 234 Total Line No.: 9 Column: i $ 32,911 Line No.: 10 Column: i $ 331,587(33,940) $ 297,647=========== ¡Schedule Page: 262 Line No.: 12 Column: f I This amount represents an adjustment as a result of changes in the unemployment tax rates. I$chedule Page: 262Account 408.2 I$chedule Page: 262Account 409.2 234 Total Line No.: 19 Column: i $ 1,521 Line No.: 20 Column: i $ 15,529 (1,726) $13,803 ========== I$chedule Page: 262 Line No.: 22 Column: fThis amount represents an adjustment for a change in unemployment tax rates for the year. I$chedule Page: 262 Line No.: 39 Column: iAccount 409.2 $ 5,409234 (575) Total $ 4,834 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)End of 2009/Q4 (2) OA Resubmission 0411212010 ACCUMULA ED DEFERRED INVESTMENT TAX REDITS (Accunt 255) Report below information applicable to Accunt 255. 'Mere appropriate. seregate the balances and transactions by utilit and nonutilty operations. Explain by footnote any correcion adjustments to the accunt balance shown in column (g).Include in column (i) the average period over which the tax credits are amortized. Line Account Balanæ a!_~inning Deferred for Year l\i!ocaiions 10 No.SUbdlvisions of Year Current Yeats Income Adjustments a)(c) (d) (e) (f) g 1 Electric Utilty 23% 34%941,495 115,931 47% 510%28,723,886 1,621,55E 6 1,320,423 26,72 7 42,284,273 411.4 3,639,767 411.4 1,640,1Q. 8 TOTAL 73,270,077 3,639,767 3,404,3H 9 Other (List separately and show 3%, 4%, 7%, 10% and TOTAL) 10 Line 6 Col A 11% 11 12 State of Idaho 42,284,273 411.4 3,639,767 411.4 1,640,10~ 13 .. 14 15 16 17 18 18 20 21 22 23 24 2!: 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 4:1 44 45 46 47 48 FERC FORM NO.1 (ED. 12-89)Page 266 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) ÕA Resubmission 04/1212010 ACCUMULATED 0EFERRED INVESTMENT TAX CRED S (Accunt 255) (continued) ~ADJUSTMENT EXPLANATION Line of Year of AI ocation No.to Incomeh i ~ 1 2 825,558 3 4 27,102,330 5 1,293,701 6 44,283,936 7 73,505,525 8 9 10 11 44,283,936 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 FERC FORM NO.1 (ED. 12-89)Page 267 This Page rptentionally 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 2009/Q4 (2) FiA Resubmission 04/1212010 o HER DEFFERED CREDITS (Account 253) 1. Report below the particulars (details) called for conceming 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 Accunt 253 or amounts less than $100,000, whichever is greater) may be groupe by classes. line Description and Other Balance at DEBITS Balance at No.Deferred Credits Beginning of Year Contra Amount Credits End of Year (b) Accunt (a)(c)(d)(e)(f) 1 Bureau of Land Mngt RentsROW 10,675,631 107/403 10,675,631 2 3 Point to Point Transmission Study 2,436,253 various 1,814,04 1,118,896 1,741,105 4 5 FT 5,266,666 400 400,000 4,866,666 6 7 SWiP Deposit 940,000 186/4211 1,880,000 940,000 8 9 Sho Ban Trans ROW 292,500 242 15,000 100,650 378,150 10 11 Delivery Accruals 198,964 107/401 1,147,396 1,045,495 97,063 12 13 Customer Level Pay 1,054,504 142 2,146,318 1,091,814 14 15 Milner Fallng Water 2,386,417 186 1,063,636 539,109 1,861,890 16 17 Postretirement Benefits 2,671,58 1,84,942 4,516,526 18 19 Directors Deferred Compensation 3,976,684 various 288,729 641,968 4,329,923 20 21 IBM Mainframe Softare Longterm 1,514,798 1,514,798 22 23 Minor Items (4)39,932 various 29,817 47,035 57,150 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL 29,939,135 19,460,571 8,884,707 19,363,271 FERCFORM NO.1 (ED. 12-94)Pag 269 Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/1212010 ACCUMULATE DEFFERED INCOME TAXES - OT ER PROPERTY (Accunt 82) 1. Report the information called for below concerning the respondenfs accounting for deferred income taes rating to propert not subject to acclerated amortization 2. For other (Specify) , include deferrals relating to other income and deductns. CHANGES DURING YEAR Line No. Accunt Balanæat Beinning of Year Amounts Debited to Accunt 410.1 (c) Amounts Credited to Account 411.1 (d)(a)(b) 1 Accunt 282 2 Electric 3 Gas 4 Other 5 TOTAL (Enter Total of lines 2 thru 4) 6 Non-Operating Propert 7 Other - Regulatory Asset for i 8 9 TOTAL Accunt 282 (Enter Total of lines 5 thru 10 Classifcation ofTOTAL 11 Federal Income Tax 12 State Income Tax 13 Local Income Tax 246,423,677 55,807,604 20,197,518 333,882,360 580,306,037 55,807,604 20,197,518 490,549,187 89,756,850 55,540,671 266,933 20,185,357 12,161 NOTES FERC FORM NO.1 (ED. 12-96)Page 274 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/1212010 E TAXES - OTHER PROPERTY (Accunt 282) (Continued) Year/Period of Report End of 2009/Q4 ACCUMULATED DEFERRED INCO 3. Use footnotes as required. CHANGES DURING YEA Amounts Debited Amounts Credited to Accunt 410.2 to Accunt 411.2 ADJUSTMENTS Amount Balance at End of Year Line No. 182 NOTES (Continued) FERC FORM NO.1 (ED. 12-96)Page 275 This Page r~tentionally Left Blank 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 04/12/2010 2009/Q4 FOOTNOTE DATA !Schedule Page: 274 Line No.: 2 Column: b 2009 Chanaes durina Year Ad. Dr Ad. Cr 2009 Beginning DR to CRto DR to CRto Acc.Acc.Ending Line Account Balance 410.1 411.1 410.2 411.2 Cr.Amt Dr.Amt Balance No.(a)b c d e f a h i i k Line 2: Acclerated Depreciation 238,722,106 51,016,405 20,069,733 269,668,778 Intg Asset-Labor Ded 12,890,324 139,329 13,029,653 Valmy Capitalized Items 580,766 76,500 504,266 Bridger Capitalized Items 17,657 17,657 0 Eng Fees in Acc 107 (286,041)178,932 26,332 (133,441) Misc Softare Dev Costs 494,627 (129,304)365,323 Taxable CIAC in CWIP (5,995,762)4,602,242 7,296 (1,400,816) TOTAL Line 2 246,423,677 55,807,604 20,197,518 282,033,763 IFERC FORM NO.1 (ED. 12-S7) Page 450.1 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 0412/2010 ACCUMU TED DEFFERED INCOME TAXES - THER (Accunt 283) 1. Report the information called for below concerning the respondent's accnting for defrred income taxes relating to amounts recorded in Accunt 283. 2. For other (Specfy , include deferrls relating to other income and deducns. Year/Period of Report End of 2009/Q4 (a) Balance at Beinning of Year (b) Line No. Accunt 1 Accunt 283 2 Electric 3 Other Elecric - See Note 4 5 6 7 8 Other - See Note 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 Oter -- See Note 19 TOTAL (Acc 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 110,64,659 21,255,495 8,308,334 1,596,051 25,272,907 4,854,987 NOTES FERC FORM NO.1 (ED. 12-96)Page 276 Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/12/2010 ACCUMULATED EFERRED INCOME TAXES - OTHE (Account 283) (Continued 3. Provide in the space below explanatioris for Page 276 and 277. Indude amounts relating to insignificant items listed under Other. 4. Use footnotes as required. Balance at Une End of Year No. (k) 42,494,735 3,64,718 3,644,718 1,168,596 1,168,596 66,858,132 109,352,867 248,935 39,095 59,496 248,935 39,095 3,64,718 1,168,596 109,412,363 208,820 32,795 3,057,387 980,307 91,781,031 40,115 6,300 587,331 188,289 17,631,332 NOTES (Continued) 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 041212010 2oo9/Q4 FOOTNOTE DATA ¡Schedule Page: 276 Line No.: 3 Column: b 2009 Chanaes durina Year AdiDr Adi Cr 2009 Beginning DR to CRto DR to CRto Acc.Acct.Ending Account Balance 410.1 411.1 410.2 411.2 Cr Amount Dr Amount Balance (a)b c d e f a h i i k PCA Expnse Deferral 56,054,006 0 28,135,64 27,918,362 Conservation Programs 1,901,555 3,677,967 807,343 4,772,179 Oregon Excess Pwr Costs 1,540,774 2,512,547 938,335 3,114,986 Oregon PCAM 2,110,996 127,253 93,725 2,144,524 IPUC Gri West Loans 218,661 0 72,887 145,774 OA TT Revenue Deficiency 0 688,508 0 688,508 Reorganization Costs 0 447,717 0 447,717 FERC Grid West Expense 141,961 0 32,760 109,201 OPUC Grid West Loans 25,410 1,860 0 27,269 Intervenor Funding Orders 30,223 17,112 12,527 34,808 Fixed Cost Adjustment 631,947 2,431,421 0 3,063,368 PS & I Costs-Coal & CHP 62,712 0 34,673 28,039 TOTAL 62,718,244 9,904,385 30,127,894 0 0 0 0 42,494,735 !Schedule Page: 276 Line No.: 8 Column: b Pension 61,943,745 190 2,245,207 190 59,698,538 Postretirement Plan 7,390,494 190 1,399,511 190 5,990,982 Unrealized gains on Mkt 15 219 219 1,168,596 1,168,611 Sec TOTAL 69,334,254 0 0 0 0 3,64,718 1,168,596 66,858,132 ¡Schedule Page: 276 Line No.: 18 Column: b Advance Coal Royalties 239,738 46,111 39,095 246,755 Ore Non-op Prop Tax Adj 295 5 0 299 Unrealized G/LRabbi Trust (390,377)202,819 0 (187,558) TOTAL (150,344)0 0 248,935 39,095 0 0 59,496 IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This 'ì0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) ¡=A Resubmission 04/12/2010 o HER 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 Accunt 254 at end of period, or amounts less than $100,000 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 End Line Description and Purpose of of Current of Current No.Other Regulatory Liabilities OuarterlYeaf Accunt Amount Credits QuarterlYearCredited (a)(b)(c)(d)(e)(f) 1 Market to Market Short Term -IPUC Order#28661 652,080 175 4,101,274 3,951,863 502,669 2 3 Demand Side Managent Rider OR 196,827 varius 2,579,082 2,38,251 4 5 FAS 133 - Market to Market -IPUC Order # 2861 175 48,073 697,65 212,580 6 7 Fixed Cost Adjustmnt- Prior Y r Def 1,104,779 4074 1,104,779 8 9 Emission sale IEEP- Ord #30529 50,00 varius 57,99 37,091 479,101 10 11 Unfnded Acculated Deferred Incme Tax 44,34,913 various 659,658 3,502,03!47,183,29 12 13 Asst Retireme Oblication . Removal Cost 156,837,476 108 158,723,495 1,88,01 14 15 FERC Creit for OFA -IPUC Order #30754 401 620,808 1,707,209 1,086,401 16 17 18 Minor Items (11)16,032 various 86,596,183 86,594,181 14,034 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL 203,648,107 254,928,34.100,758,314 49,478,079 FERC FORM NO. 113-Q (REV 02"(4)Page 278 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/1212010 E ECTRIC OPERATING REVENUES ( ccount 400) 1. The following instructions generally apply to the annual version of thes pages. Do not report quarterly data in coumns (c), (e), (f), and (g). Unbilled revenues and MWH relate to unbiled revenues need not be reported separately as reuire in the annual ven of thes pages. 2. Report below operating revenues for each prsc accunt, and manufctured gas reues in tol. 3. Report number of customers, columns (f) and (g), on the basis of meters, in addit to th number of flat rate acunts; except that wh serate meter readings are added fo bUling purposes, one customer should be counte fo each group of mete added. The -avege number of customers mens the avege of twlve liures at the close of each moth. 4. If increses or decreases frm previous peod (coumns (c),(e), and (g)), ar not denv fr prsl rert fiures, explain any inconsistencies in a footnote. 5. Discose amounts of $250,000 or greater in a foobiote for acunts 451, 456, and 457.2. Year/Period of Report End of 2009/Q4 Line No. Tit of Accunt Ope Revenues Year to Dat Quart/Annual (b) Opeting Revenues Preious year (no Quart) (c) Sales of Electricity 2 (440) Residential Sales 3 (442) Commercial and Industrial Sales 4 Small (or Comm.) (See Instr. 4) 5 Large (or Ind.) (See Instr. 4) 6 (44) Public Street and Highway Lighting 7 (445) Other Sales to Public Authorities 8 (44) Sales to Railroads and Railways 9 (448) Interdepartmental Sales 10 TOTAL Sales to Ultimate Consumers 11 (447) Sales for Resale 12 TOTAL Sales of Elecricit 13 (Less) (449.1) Provision for Rate Refunds 14 TOTAL Revenues Net of Provo for Refunds 15 Other Operating Revenues 16 (450) Forfited Discounts 17 (451) Miscellaneous Service Revenues 18 (453) Sales of Water and Water Power 19 (454) Rent from Electric Propert 20 (455) Interdepartmental Rents 21 (456) Other Electric Revenues 22 (456.1) Revenues from Transmission of Elecricity of Others 23 (457.1) Regional Control Service Revenues 24 (457.2) Miscellaneous Revenues 25 26 TOTAL Other Operating Revenues 27 TOTAL Eleric Operating Revenues (a) 339,240,028 141,529,986 3,230,165 305,854,293 122,302,388 - 2,892,343 893,479,498 94,373,321 987,852,819 -2,551,647 990,404,466 784,310,742 121,428,825 905,739,567 9,979,836 895,759,731-------------- ----- ---- -- -- 3,811,350 3,669,976 18,272,233 18,889,639 32,457,459 19,432,928 1,050,873 18,323,290 55,591,915 1,045,996,381 60,315,833 956,075,56 FERC FORM NO. 1/3-Q (REV. 12-05)Page 300 Year/Period of Report End of 2009/Q4 Name of Respondent Idaho Power Company This ~ort Is: (1) ~An Original (2) A Resubmission E ECTRIC OPERATING REVENUES ( Date of Report (Mo, Da, Yr) 04/12/2010 ccount400) 6. Commercial and industrial Sales, Accunt 442, may be classifi accrding to the basis of classifition (Smal or Commercal, and Large or Industral) regularly used by the respondent if such basis of classfication 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.) 7. See pages 108-109, Importnt Changes During Perio, for importnt new terrtory adde and importnt rate increase or decreases. 8. For Lines 2,4,5,and 6, se Page 304 for amounts relating to unbiled revenue by accnts. 9. Include un metre sales. Provide details of such Sales in a foote. MEGAWATI HOURS SOLD Year to Date Quarter/Annual Amount Previous year (no Quarterly)(d) (e) AVG.NO. CUSTOMERS PER MONTH Line Current Year (no Quarterly) Previous Year (no Quarterly) No.(f) (9) 5 1,372 6 7 8 9 13,948,280 14,543,714 488,175 10 2,836,028 2,048,233 11 16,784,308 16,591,947 488,175 12 13 16,784,308 16,591,947 488,175 14 Line 12, column (b) ¡ndudes $ Line 12, column (d) ¡ndudes 6,736,815 of unbilled revenues. 40 MWH relating to unbiled revenues FERC FORM NO. 1/3.Q (REV. 12-05)Page 301 This Page r~tentionally Left Blank Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Powe Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) FìA Resubmission 04/12/2010 SALES OF ELECTRICITY BY RATE SCHEDULES 1. Report below for each rate schedule in effect during the year the MWH of electricity 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 accunt 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 accunt 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 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 billed pursuant thereto. 6. Report amount of unbiled revenue as of end of year for each applicable revenue accunt subheading. I Line Numoer ana iiie Oflè $cIeaule Mvvn ::oia Kevenue Average Numoer ~vv"- OfSä\eS ry~%eokier No.(a)(b)(c)ofC~~omers Per ~~stomer (f) 1 440 - Residential Sales: 2 01 - Residential 5,286,52f 397,719,73.404,99i 13,053 0.0752 3 03 - Residential Master Meter 3,144 236,262 17 184,941 0.0751 4 04 - Residential - EW 832 61,O~51 16,314 0.0734 5 05 - Residential - TOO 1,221 89,978 79 15,45E 0.0737 E 15 - Dusk to dawn lighting 2,839 503,511 0.1774 ,Unbiled Revenues 5,882 3,922,007 0.6668 8 Other Revenues 6,94,745 ~Total 440 5,300,443 409,479,319 405,144 13,08~0.0773 1C 11 442-Commercial & Industrial Sales 12 07 - General service 175,670 16,032,6m 31,727 5,537 0.0913 13 09- General service 397,217 21,425,43~16~2.350,396 0.0539 14 09 - General service 3,241,472 188,932,352 29,730 109,030 0.0583 15 09 - General service 4,61lJ 236,061 3 1,536,667 0.0512 16 15 - Dusk to Dawn Light 4,174 673,225 0.1613 17 19 - Uniform rate contracts 2,097,012 96,617,388 1H 17,621,950 0.041 18 19 - Uniform rate contracts 7,632 388,69~1 7,632,000 0.0509 19 19 - Uniform rate contracts 121,091 5,066,614 4 30,272,75lJ 0.0418 20 24 - Irrigation Pumping 1,649,757 109,433,627 18,753 87,973 0.0663 21 40 - General service 13,773 948,433 1,153 11,945 0.0689 22 Commercial & Industrial & Unbil 904,491 40,056,59~0.043 23 Other Revenues 958,974 24 Total 442 8,616,899 480,770,014 81,659 105,523 0.0558 25 26 44 - Public Street Lighting: 27 40 - General service 2,76f 190,561 783 3,531 0.0689 28 41 - Street lighting 23,902 2,779,466 275 86,916 0.1163 29 42 - Traffc control lighting 3,937 198,69C 314 12,538 0.0505 30 Other Revenues 3J.61,448 0.1840 31 Total 444 30,938 3,230,165 1,372 22,550 0.1044 32 33 34 35 36 37 38 3~ 40 41 TOTAL Billed 13,948,24(886,742,68"488,17!28,57.0.063E 42 Total Unbiled Rev.(See Instr. 6)4(6,736,815 (C 168.4204 43 TOTAL 13,948,28(893,479,498 488,17!28,57.0.0641 FERC FORM NO.1 (ED. 12-95)Page 304 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 2009/Q4 (2)A Resubmission 041121010 SALES FOR RESALE (Account 4 7) 1. Report all sales for resale (i.e., sales to purcasers other than ultimate consumers) trnsacted 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, capadty, 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 trncate the name or use acronyms. Explain in a footnoté any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contracual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service whic the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resourc planning). In addition, the reliabilty of requirements service must be the same as, or second only to, the suppliets servic to its own ultmate consumers. LF - for tong-term service. "Long-term" means fie years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under advers conditons (e.g., th supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF servic). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identifid 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 cotract. 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 aU firm serices 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 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 Authorit Statistca FERCRat Averaße Actual Demand (MW) No.(Footnote Affliations)Classif Schule or Monthly i!lng Avera~e Aver~catin Tari Number Demand(MW Monthly NC Deman Monthly C mand (a)(b)(c)(d)(e)(f) 1 Raft River Rural Electric V6-4 9.098 9.098 8.288 2 Raft River Rural Electric V6-n/a n/a n/a 3 4 5 Arizona Public Service Co.SF WSPP nla n/a n/a 6 Avista Corp.~WSPP n/a n/a n/a 7 Avista Corp.WSPP n/a n/a n/a 8 Barclays Bank PLC SF WSPP n/~n/a n/a 9 Black Hills Power Inc.wspp n/a n/a n/a 10 Black Hils Power Inc.WSPP n/a n/a n/a 11 Black Hils Power Inc.SF WSPP n/~n/a n/a 12 Bonnevile Power Administration WSPP n/a n/a n/a 13 Bonnevile Power Administration WSPP n/a n/~n/a 14 Bonnevile Power Administration SF WSPP n/a n/a n/a Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total Il 0 0 FERC FORM NO.1 (ED. 12-90)Page 310 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 2009/Q4 (2) nA Resubmission 04/1212010 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 accunting adjustments or "true-ups" for service provided in prior reportng 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 tariff under which servic, 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 (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. 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 (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 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 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. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)0)(k) 55,078 695,552 1,823,133 6,OOC 2,524,685 1 178,639 178,639 2 3 4 251,589 4,858,079 4,858.07g 5 1,955 28,495 28,49f 6 9,115 247,278 247,27f 7 49,250 1,888,240 1,888,24C 8..~. 502 502 9 44,541 1,111,941 1,111,941 10 2,470 55,207 55,207 11 7,800 234,300 234,300 12 275 5,275 5,275 13 68,357 1,897,699 1,897,699 14 55,078 695,552 1,823,133 184,639 2,703,324 2,780,950 0 89,082,078 2,587,919 91,669,997 2,836,028 695,552 90,905,211 2,772,558 94,373,321 FERC FORM NO.1 (ED. 12-90)Page 311 Name of Respondent ThiS~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 04/1212010 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (i.e., sales to purchasers otr than ultimate consumers) transacted on a settlement basis other than poer exchanges during the year. Do not report exchanges of elecricity ( 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 base on the original contractual terms and conditions of the service as follows: RQ - for requirements serice. Requirements service is servic which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this servce in its system resourc 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 interrpted for economic reasons and is intended to remain reliable even under advers 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 identifed as LF, provide in a fotnte the terination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contr. IF - for intermediate-term firm service. The same as LF servce except that "intermediate-term" means longer than one year but Less than five years. SF - for shortterm firm service. Use this caegory fo all firm serices where the durati 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 fie years or Longer. The availability and reliabilit of service, aside from transmission constraints, must match the availabilit 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 Authorit Statisicl FERCRate Avera&T Actual Demand (MW) No.(Footnote Affliations)Classif Schedule or Monthly iIling Avera~e Avera~ cation Tari Number Dend(MW Monthly NC Deman Monthly CP emand (a)(b)(c)(d)(e)(f) 1 BP Energy Company SF WSPP nla nla nla 2 Cargil Power Markets LLC WSPP nla nla nla 3 Cargil Power Markets LLC WSPP nla nla nla 4 Cargil Power Markets LLC SF WSPP nla nla nla 5 Chelan Co PUD SF WSPP nla nla nla 6 Citigroup Energy Inc.SF WSPP nla nla nla 7 Conoc Phillps Company SF WSPP nla nla nla 8 Constellation Energy Commodites Group,WSPP nla n/s nfa 9 Constellation Energy Commodities Group,WSPP nls nla nla 10 Constellation Energy Commodities Group,SF WSPP nla nla nla 11 DB Energy Trading LLC SF WSPP nla nls nla 12 EI Paso Electric Company SF WSPP nla nls nla 13 Endure Energy, LLC WSPP nla nla nla 14 Endure Energy, LLC WSPP nla nla nla Subtotal RQ C 0 0 Subtotal non-RQ C 0 0 Total (J 0 0 FERC FORM NO.1 (ED. 12-90)Page 310.1 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 2009/Q4 (2) ñA Resubmission 0411212010 S LES FOR RESALE (Accunt 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 accunting adjustments or "true-ups" for service provided in prior reportng 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 tariff 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 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 (6Q-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. 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 (j). Report in column (k) th total charge shown on bils rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQlNon-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQn 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) 86,775 3,740,260 3,740,26(1 610,781 610,781 2 225 4,050 4,050 3 190,771 5,403,639 5,403,63g 4 200 7,000 7,000 5 116,600 3,895,230 3,895,23C 6 9,400 .377,320 377,32C 7 57 -4,471 -4,471 8 5,317 136,389 136,38~9 125,401 5,135,360 5,135,36(10 14,200 420,528 420,528 11 2,400 61,000 61,OO(12 12,775 12,775 13 270 2,160 2,16(14 55,078 695,552 1,823,133 184,639 2,703,324 2,780,950 0 89,082,078 2,587,919 91,669,997 2,836,028 695,552 90,905,211 2,772,558 94,373,321 FERC FORM NO.1 (ED. 12-90)Page 311.1 Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/121010 SALES FOR RESALE (Account 4 7) 1. Report all sales for resale (i.e., sales to purcasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricit ( i.e., transactions involving a balancng of debits and credits for energy, capacity, etc.) and any settements for imbalance 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 coumn (a). Do note abbreviate or trncate the name or use acrnyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classifion Code based on the oriinal contral terms and conditions of the service as follows: RQ - for requirements service. Requirements service is servic which the supplier plans to provide on an ongoing basis (i.e., the supplier inetudes projected load for this service in its sysem 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 fie years or Longer and "firm" means that seric cannot be interrupted for economic reasons and is intended to remain reliable even under advers 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 mees the defnition 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 cotract. 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 caegory for all firm servics 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 availabilit and reliabilit of designated unit. IU - for intermediate-term service from a designated generaing 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 Authorit Statistical FERC Rate Averße Actual Demand (MW) No.(Footnote Affliations)Classif Schule or Monthly ¡!lng Avera~e Avera~ cation Tari Number Demand(MW Monthly NC Deman Monthly CP emand (a)(b)(c)(d)(e)(f) 1 Endure Energy, LLC SF wspp nla nla nla 2 Eugene Electri Board SF WSPP nla nla nla 3 Grant CO Public Utilit District #2 -SF WSPP nla nla nla 4 IBERDROLA RENEWABLES, Inc.WSPP nla nla nla 5 IBERDROLA RENEWABLES, Inc.WSPP nla nla nla 6 IBERDROLA RENEWABLES, Inc.SF WSPP nla nla nla 7 Integrys Energy Services, Inc.WSPP nla nla nla 8 Integrys Energy Services, Inc.SF WSPP nla nla nla 9 J. Arn & Company SF WSPP nla nla nla 10 J.P. Morgan Ventures Energy Corporation SF WSPP nla nla nla 11 Macquarie Cook Power Inc.SF WSPP nla nla nla 12 Morgan Stanley Capital Group Inc.WSPP nla nla nla 13 Morgan Stanley Capital Group Inc.-nla nla nla 14 Morgan Stanley Capital Group Inc.SF WSPP nla nla nla Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED. 12-90)Page 310.2 Name of Respondent ThiS~ort Is:-Date of Report Year/Period of Report Idaho Power Company (1)An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 04/12/2010 SJ LES FOR RESALE (Accunt 447) (Continued) 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. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reportng 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 coumn (a) as the Last Line of the schedule. Report subtotals and total for columns (9) throgh (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariff 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 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 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. 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 (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)0)(k) 3,200 69,600 69,600 1 400 20,400 20,400 2 4,000 140,292 140,292 3 11,209 11,209 4 2,629 48,774 48,774 5 139,452 4,756,695 4,756,695 6 175 3,325 3,325 7 51,216 2,322,004 2,322,004 8 30,400 2,090,000 2,090,000 9 28,400 1,148,412 1,148,412 10 14,025 461,740 461,740 11 20,640 20,640 12 37,252 37,252 13 200,000 5,645,504 5,645,504 14 55,078 695,552 1,823,133 184,639 2,703,324 2,780,950 0 89,082,078 2,587,919 91,669,997 2,836,028 695,552 90,905,211 2,772,558 94,373,321 FERC FORM NO.1 (ED. 12-90)Page 311.2 Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2oo91Q4 (2) OA Resubmission 04/121010 SALES FOR RESALE (Accunt 4-7) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate cosumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of elecrici ( 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 base 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 fie years or Longer and "frm" means that service cannot be interrupted for ecomic reasons and is intended to remain reliable even under advers conditons (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 fotnote 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 perid of commitment fo 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 availabilty and reliabilit 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 iIling .p\iiera~e Ave~ cation Tariff Number Demand(MW)Monthly NC Deman Monthly C mand (a)(b)(c)(d)(e)(f) 1 NextEra Energy Power Marketing, LLC SF WSPP nla nla nla 2 NorthPoint Energy Solutions Inc.SF WSPP nla nla nla 3 NorthWestern Energy ~WSPP nla nla nla 4 NorthWestem Energy WSPP nla nla nla 5 NortWestern Energy WSPP nla nla nla 6 PacifiCorp Inc.SF T-7 nla nla nla 7 PacifiCorp Inc.WSPP nla nla nla 8 PacifiCorp Inc.WSPP nla nla nla 9 Paciorp Inc.SF WSPP nla nla nla 10 Portland General Electric Company WSPP nla nla nla 11 Portland General Electric Company WSPP nla nla nla 12 Portland General Electric Company SF WSPP nla nla nla 13 Powerex Corp.WSPP nla n/a nla 14 Powerex Corp..~WSPP nla nla nla Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED. 12-90)Page 310.3 Name of Respondent ThiS~ort Is: .Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, oa, Yr)End of 2009/Q4 (2)A Resubmission 04/12/2010 Si LES FOR RESALE (Accunt 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 year. 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 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 (SD-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 megawatt. 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 (j). 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. MeaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)Ü)(k) 15,600 390,000 390,000 1 100 2,600 2,600 2 -181 -181 3 69 69 4 290 7,960 7,960 5 72 2,535 2,535 6 1,293,778 1,293,778 7 4,600 61,425 61,425 8 21,553 758,204 758,2a.9 12,506 12,5OE 10 16,804 496,782 496,782 11 15,513 419,701 419,701 12 388,652 388,652 13 172,550 2,314,146 2,314,146 14 55,078 695,552 1,823,133 184,639 2,703,324 2,780,950 0 89,082,078 2,587,919 91,669,997 2,836,028 695,552 90,905,211 2,772,558 94,373,321 FERC FORM NO.1 (ED. 12-90)Page 311.3 Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) r:A Resubmission 04/121010 SALES FOR RESALE (Account 447) 1. Report all sales for resale (i.e., sales to purchasers othr than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of elecci ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settements for imbalance 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 base 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 send only to, the suppliets service to its own ultmate consumer. 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 conditns (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF serice). 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 cotract. 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 servics 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 availabilit and reliability of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermdiate-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 Avera%e Actual Demand (MW) No.(Footnote Affliations)Class Scule or Monthly illng Avera~e Ave~ cation Tari Number Demand(MW Monthly NC Deman Monthly C emand (a)(b)(c)(d)(e)(f) 1 Powerex Corp.SF WSPP nla n/a n/a 2 PPL EnergyPlus, LLC WSPP nla nla n/a 3 PPL EnergyPlus, LLC WSPP nla n/a nla 4 PPL EnergyPlus, LLC SF WSPP nla n/a n/a 5 Prudential Bache Commodities, LLC -nla n/a n/a 6 Public Service Company of Colorado SF WSPP nla n/a n/a 7 Public Service Company of New Mexic SF WSPP n/a nla nla 8 Puget Sound Energy, Inc.SF T-7 nla n/a n/a 9 Puget Sound Energy, Inc.WSPP nla n/a nla 10 Puget Sound Energy, Inc.SF WSPP n/a n/a n/a 11 Rainbow Energy Marketing Corporation WSPP nla n/a n/a 12 Rainbow Energy Marketing Corporation WSPP nla n/a n/a 13 Rainbow Energy Marketing Corporation SF WSPP nla nta n/a 14 Seattle Cit Light WSPP nta n/a n/a Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED. 12-90)Page 310.4 Name of Respondent ThiS~ort Is:Date of Report I Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2oo9/Q4 (2)A Resubmission 04/1212010 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 footote. 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. 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 tarifs under which service, as identified in column (b), is provided. S. 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 (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (SD-minute 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 (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 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 require data. MegaWatt Hours REVENUE Totl ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)ü)(k) 194,829 8,463,278 8,463,27S 1 31,17~31,179 2 2,262 25,409 25,405 3 30,913 990,309 990,309 4 769,441 769,441 5 2,400 64,200 64,20C 6 1,600 47,200 47,200 7 9 170 170 8 37,808 636,851 636,851 9 54,914 1,903,926 1,903,92E 10 5,600 116,800 116,80C 11 34,65C 34,65C 12 294,218 7,430,696 7,430,696 13 15,567 297,964 297,964 14 55,078 695,552 1,823,133 184,639 2,703,324 2,780,950 0 89,082,078 2,587,919 91,669,997 2,836,028 695,552 90,905,211 2,772,558 94,373,321 FERC FORM NO.1 (ED. 12-90)Page 311.4 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 2009/Q4 (2) ÕA Resubmission 041121010 SALES FOR RESALE (Account 4 7) 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 elecrici ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settements 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 trncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has wit the purchaser. 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 serice 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 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 interrpted for ecnomic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy frm 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, proide in a fotnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the cotract. IF - for intermediate-term firm service. The same as LF service except tht "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm serices where th 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 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 Authorit Statisticl FERCRate Averaße Actual Demand (MW) Classif Schedule or Monthly illng lWera~e Aver~No.(Footnote Affliations)catin Tari Number Demand (MW)Monthly NC Deman Monthly C emand (a)(b)(c)(d)(e)(f) 1 Seattle City Light SF WSPP n/a nla n/a 2 Sempra Energy Trading LLC -n/a n/a n/a 3 Sempra Energy Trading LLC SF WSPP n/a nla n/a 4 Shell Energy North America (US), L.P.WSPP n/a nla n/a 5 Shell Energy North America (US), L.P.WSPP n/a nla n/a 6 Shell Energy North America (US), L.P.WSPP n/a nla n/a 7 Shell Energy North America (US), L.P.SF WSPP n/a nla nla 8 Sierra Pacic Power Co., dba NV Energy SF T-7 n/a n/a n/a 9 Sierra Pacific Power Co., dba NV Energy WSPP n/a nla n/a 10 Sierra Pacifc Power Co., dba NV Energy WSPP n/a nla n/a 11 Sierra Pacifc Power Co., dba NV Energy SF WSPP n/a n/a n/a 12 Snohomish County PUD WSPP n/a nla n/a 13 Snohomish County PUD SF WSPP nla nla nla 14 The Energy Authorit, Inc.SF WSPP n/a n/e n/a Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total ~0 0 FERC FORM NO.1 (ED. 12-90)Page 310.5 Name of Respondent This l:rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) A Resubmission 04/12/2010 SJ LES 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 contrct and service from designated units of Less than one year. Descrbe the nature of the service in a footnote. 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. 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 tariff 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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the averae 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 (6Q.minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (6o-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatt. 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 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 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. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)(j)(k) 8,407 196,770 196,770 1 1,223,04 1,223,044 2 138,400 8,157,816 8,157,816 3 12,298 363,305 363,305 4 32,888 32,888 5 88,501 1,745,192 1,745,192 6 103,879 2,977,505 2,977,505 7 93 3,151 3,151 8 128,754 128,754 9 43 430 430 10 100 2,000 2,000 11 460 7,610 7,610 12 1,100 28,180 28,180 13 2 46 46 14 55,078 695,552 1,823,133 184,639 2,703,324 2,780,950 0 89,082,078 2,587,919 91,669,997 2,836,028 695,552 90,905,211 2,772,558 94,373,321 FERC FORM NO.1 (ED. 12-90)Page 311.5 Name of Respondent ThiS~ort Is:Date of Report I YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 04/121010 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) trnsacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electriit ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any setlements for imbalanced exchnges on this schedule. Power exchanges must be reported on the Purchased Power scedule (Page 326-327). 2. Enter the name of the purchaser in coumn (a). Do note abbreviate or trncate 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 contracual 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 indudes 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 ultmate consumers. LF - for tong-term service. "Long-term" means fie years or Longer and "frm" means that service cannot be interrupted for ecoomic reasons and is intended to remain reliable even under aders conditons (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, prode in a fotnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contr. 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 fo all firm serics 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 frm transmission constraints, must match the availabilit and reliabilit 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 Authorit Statistcal FERCRat Averale Actual Demand (MW) No.(Footnote Affliations)Classif Schedule or Monthly iIling AVera~e Ave~ cation Tari Numbr Demand(MW Monthly NC Deman Monthly C . emand (a)(b)(c)(d)(e)(f) 1 TransAta Energy Marketing (U.S.) Inc.WSPP n/a nh nla 2 TransAta Energy Marketing (U.S.) Inc.SF WSPP n/a n/a n/a 3 UBS Securities LLC -n/a n/a nla 4 United Materials of Great Falls LF 61 n/a nla n/a 5 6 7 8 9 10 11 12 LESS BAD DEBT WRITE-OFF 13 14 SubtotalRQ a 0 0 Subtotal non-RQ a 0 0 Total (I 0 0 FERC FORM NO.1 (ED. 12-90)Page 310.6 Name of Respondent Thisoo0rt Is:Date of Report I YeaN~enoa or Kepon Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/12/2010 S LES 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 accunting 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 Une 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 tariff 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-cincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in coumn (1). For all other types of service, enter NA in columns (d), (e) and (1). 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 (1) 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 RQlNon-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 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. MegaWatt Hours REVENUE Total ($)Linè Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)0)(k) 9,717 9,717 1 79,600 2,093,582 2,093,582 2 810,060 810,06C 3 24,814 24,8141 4 5 6 7 8 9 10 11 -1 -1 12 13 14 55,078 695,552 1,823,133 184,639 2,703,324 2,780,950 0 89,082,078 2,587,919 91,669,997 2,836,028 695,552 90,905,211 2,772,558 94,373,321 FERC FORM NO.1 (ED. 12-90)Page 311.6 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 0411212010 2009/Q4 FOOTNOTE DATA 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 ¡Schedule Page: 310 Line No.: 1 Column: b Customer Charge ~chedule Page: 310 Line No.: 2 Column: b Network Transmission Charges ~chedule Page: 310 Line No.: 6 Column: b Non-firm Sales ¡Schedule Page: 310 Line No.: 9 Column: b Financial Transmission Losses ~chedule Page: 310 Line No.: 10 Column: b Non-firm Sales ~chedule Page: 310 Line No.: 12 Column: b Unit Contingent ~chedule Page: 310 Line No.: 13 Column: bNon-firm Sales ~chedule Page: 310.1 Line No.: 2 Column: b Financial Transmission Losses ~chedule Page: 310.1 Line No.: 3 Column: b Non-firm Sales ISchedule Page: 310.1 Line No.: 8 Column: b 2008 Correction ~chedule Page: 310.1 Line No.: 9 Column: b Non-firm Sales ISchedule Page: 310.1 Line No.: 13 Column: b Financial Transmission Losses ¡Schedule Page: 310.1 Line No.: 14 Column: bNon-firm Sales ~chedule Page: 310.2 Line No.: 4 Column: b Financial Transmission Losses ~chedu/e Page: 310.2 Line No.: 5 Column: bNon-firm Sales ~chedule Page: 310.2 Line No.: 7 Column: b Non-firm Sales ISchedule Page: 310.2 Line No.: 12 Column: b Financial Transmission Losses ~chedule Page: 310.2 Line No.: 13 Column: b ISDA Master Agreement with Morgan Stanley dated March 1, 2000 ~chedu/e Page: 310.3 Line No.: 3 Column: b 2008 Financial Transmission Loss Correction ~chedule Page: 310.3 Line No.: 4 Column: b Financial Transmission Losses ~chedule Page: 310.3 Line No.: 7 Column: b Financial Transmission Losses ¡Schedule Page: 310.3 Line No.: 8 Column: bNon-firm Sales ~chedule Page: 310.3 Line No.: 10 Column: b Financial Transmission Losses ¡Schedule Page: 310.3 Line No.: 11 Column: b Non-firm Sales ~chedule Page: 310.3 Line No.: 13 Column: b Financial Transmission Losses ISchedule Page: 310.3 Line No.: 14 Column: bNon-firm Sales ~chedule Page: 310.4 Line No.: 2 Column: b Financial Transmission Losses IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This Report is:Date of Report Year/Period of Report (1) c An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/12/2010 2009/Q4 FOOTNOTE DATA ¡Schedule Page: 310.4 Line No.: 3 Column: bNon-firm Sales !schedule Page: 310.4 Line No.: 5 Prudential Bache Commodities, !sChedule Page: 310.4 Line No.: 9Non-firm Sales \$chedule Page: 310.4 Line No.: 11 Column: bUni t Contingent !Schedule Page: 310.4 Line No.: 12 Column: b Financial Transmission Losses I$chedule Page: 310.4 Line No.: 14 Column: bNon-firm Sales I$chedule Page: 310.5 Line No.: 2 Column: b ISDA Master Agreement with Sempra dated February 21, 2008. ¡Schedule Page: 310.5 Line No.: 4 Column: b Unit Contingent ¡Schedule Page: 310.5 Line No.: 5 Column: b Financial Transmission Losses !schedule Page: 310.5 Line No.: 6 Column: bNon-firm Sales I$chedule Page: 310.5 Line No.: 9 Column: b Financial Transmission Losses I$chedule Page: 310.5 Line No.: 10 Column: bNon-firm Sales \Schedule Page: 310.5 Line No.: 12 Column: bNon-firm Sales \$chedule Page: 310.6 Line No.: 1 Column: b Financial Transmission Losses ¡Schedule Page: 310.6 Line No.: 3 Column: b Institutional Futures Client Account Agreement with UBS, dated March 8, 2006. Column: b LLC Futures Account Document, dated September 4, 2008. Column: b IFERC FORM NO.1 (ED. 12-87)Page 450.2 Name of Respondent Idaho Power Company This '30rt Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/121010 ELE TRIC PERATION AND MAINTENA CE EXPENSES If the amount for previous year is not derived frm previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. 00 ~ 1 1. POWER PRODUCTION EXPENSES 2 A. Steam Power Generation 3 Operation 4 (500) Operation Supervision and En 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 En ineerin 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 Expenses-Steam Power (Entr Tot lines 13 & 20) 22 B. Nuclear Power Generation 23 0 eration 24 (517) Operation Supervision and En ineerin9 25 518) Fuel 26 (519) Coolants and Water 27 (520) Steam Expenses 28 (521) Steam from Oter Sources 29 (Less (522) Steam Transferred-Cr. 30 (523 Electic 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 Engineerin 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. H draulic Power Generation 43 Operation 44 535) Operation Supervision and Engineerin 45 536) Water for Power 46 537) Hydraulic Expenses 47 (538) Electric Expenses 48 (539 Miscellaneous Hydraulic Power Generation Ex nses 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 Structures 55 (543) Maintenance of Reservoirs, Dams, and Waterwa s 56 (54 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) Year/Period of Report End of 2oo9/Q4 Am.ountforPrevious Year (c) 1,814,867 1,650,283 130,234,531 132,015,165 7,434,710 7,376,689 2,568,382 1,817,960 8,111,562 7,737,497 514,732 469,699 150,678,784 151,067,293 2,072,391 2,567,722 487,528 398,714 13,675,892 14,205,043 3,595,301 4,301,150 4,639,081 4,322,931 24,470,193 25,795,560 175,148,977 176,862,853 - --- -- ~-- - -~- --~-~ -- -- 5,242,496 7,174,597 10,093,906 1,470,715 2,686,753 376,849 27,045,316 5,602,490 7,355,741 9,978,475 1,312,586 3,091,676 431,893 27,772,861---- -- - -- - - --- ---- - - --- ~ 2,072,103 1,396,815 1,132,574 2,962,850 2,971,583 10,535,925 37,581,241 1,885,154 1,362,031 808,311 2,495,503 3,135,803 9,686,802 37,459,663 FERC FORM NO.1 (ED. 12-93)Page 320 This '30rt Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/12/2010 ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. W ~ Name of Respondent Idaho Power Company Year/Perioa ot Keport End of 2009/Q4 60 D. Other Power Generation 61 Operation 62 (546) Operation Supervision and Engineering 63 (547) Fuel 64 (548) Generation Expenses 65 (549) Miscellaneous Other Power Generation Expenses 66 (550) Rents 67 TOTAL Operation (Enter Total of lines 62 thru 66) 68 Maintenance 69 (551) Maintenance Supervision and Engineering 70 (552) Maintenance of Structures 71 (553) Maintenance of Generatin and Electric Plant 72 (554) Maintenance of Miscellaneous Other Power Generation Plant 73 TOTAL Maintenance (Enter Total of lines 69 thru 72) 74 TOTAL Power Production Ex enses-Other Power (Enter Tot of 67 & 73) 75 E. Oter Power Supply Expenses 76 (555) Purchased Power 77 556) System Control and Load Dis atchin 78 557) Other Expenses 79 TOTAL Other Power Sup I Ex Enter Total of lines 76 thru 78) 80 TOTAL Power Production Ex enses (Total of lines 21, 41, 59, 74 & 79 81 2. TRANSMISSION EXPENSES 82 Operation 83 (560) Operation Supervision and Engineerin 84 (561) Load Dispatching 85 (561.1) Load Dispatch-Reliabilit 86 561.2) Load Dispatch-Monitor and Operate Transmission S stem 87 (561.3) Load Dispatch-Transmission Service and Scheduling 88 (561.4) Schedulin ,System Control and Dispatch Services 89 (561.5) Reliabil ,Plannin and Standards Development 90 (561.6) Transmission Service Studies 91 (561.7) Generation Interconnection Studies 92 (561.8) Reliabilty, Plannin and Standards Develo ment Services 93 (562) Station Expenses 94 (563) Overhead Lines Expenses 95 (564 Underground Lines Expenses 96 (565) Transmission of Electricit bOthers 97 (566) Miscellaneous Transmission Expenses 98 (567) Rents 99 TOTAL Operation (Enter Total of lines 83 thru 98) 100 Maintenance 101 (568) Maintenance Supervision and En ineering 102 (569) Maintenance of Structures 103 (569.1) Maintenance of Computer Hardware 104 (569.2) Maintenance of Computer Softare 105 (569.3) Maintenance of Communication Equipment 106 (569.4) Maintenance of Miscellaneous Regional Transmission Plant 107 (570) Maintenance of Station Equipment 108 (571) Maintenance of Overhead Lines 109 (572) Maintenance of Under round Lines 110 (573) Maintenance of Miscellaneous Transmission Plant 111 TOTAL Maintenance (Total of lines 101 thru 110) 112 TOTAL Transmission Expenses (Total of lines 99 and 111) Am.ount.ørPrevious Year (c) 347,933 19,331,689 405,013 320,014 372,614 17,387,509 404,456 530,176 20,404,649 18,694,755 194,110 524,579 1,710,504 2,429,193 22,833,842 213 162,376 198,271 509,219 870,079 19,564,834 160,569,065 13,142 69,383,801 229,966,008 465,530,068 231,137,298 77,979 -4,906,304 186,308,973 420,196,323 1,348,929 99,682 2,404,396 87,197 1,517 1,635,60 1,069,383 2,534,092 169,190 101,790 90,292 1,946,068 907,200 1,805,491 735,577 ----- ---- ~- ~ ---~ -- ---~-~-- 6,628,695 386,603 1,564,349 16,581,598 7,250,299 465,343 1,085,343 16,630,44 590,179 431,690 82,703 98,395 268,304 328,872 32,141 24,333 2,999,666 2,706,580 2,936,203 3,367,61 38 272 6,909,234 6,957,761 23,490,832 23,588,205 FERC FORM NO.1 (ED. 12-93)Page 321 Nam of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04121010 ELECTRIC OPERATION AND MAINTENANCE PENSES Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt AmourtforNo Curren Year. 00 ~ 113 3. REGIONAL MARKET EXPENSES 114 Operation 115 575.1) 0 eration Su ervision 116 (575.2) Day-Ahead and Real-Time Market Facilitation 117 (575.3) Transmission Ri hts Market Facilitation 118 (575.4) Capacity MarKet Facilitation 119 (575.5) Ancilla Services Market Facilitation 120 (575.6) MarKet Monitoring and Com Iiance 121 (575.7) MarKet Faciltation, Monitorin and Compliance Serces 122 (575.8) Rents 123 Total Operation (Lines 115 thru 122) 124 Maintenance 125 (576.1) Maintenance of Structures and Improvements 126 (576.2) Maintenance of Computer Hardare 127 (576.3 Maintenance of Computer SOftare 128 576.4) Maintenance of Communicatin Equipment 129 (576.5) Maintenance of Miscellaneous Market Operation Plant 130 Total Maintenance (Lines 125 thru 129) 131 TOTAL Re ional Transmission and MarKet 0 Expns (Total 123 and 130) 132 4. DISTRIBUTION EXPENSES 133 Operation 134 (580) Operation Supervision and Engineerin 135 (581) Load Dispatching 136 (582 Station Ex enses 137 (583) Overhead Line Expenses 138 (584) Unde round Line Expenses 139 (585 Street Lighting and Si nal S stem Expenses 140 (586) Meter Expenses 141 (587) Customer Installations Expenses 142 588) Miscellaneous Ex enses 143 (589) Rents 144 TOTAL Operation (Enter Total of lines 134 thru 143) 145 Maintenance 146 (590) Maintenance Supervision and En ineering 147 (591) Maintenance of Structures 148 (592) Maintenance of Station Equi ment 149 (593) Maintenance of Overhead Lines 150 (594) Maintenance of Under round Lines 151 (595 Maintenance of Line Transformers 152 (596) Maintenance of Street Lightin and Si nal Systems 153 (597) Maintenance of Meters 154 (598) Maintenance of Miscellaneous Distribution Plant 155 TOTAL Maintenance (Total of lines 146 thru 154) 156 TOTAL Distribution Expenses (Total of lines 144 and 155) 157 5. CUSTOMER ACCOUNTS EXPENSES 158 Operation 159 (901) Su ervision 160 (902) Meter Readin Expenses 161 (903) Customer Records and Collection Expenses 162 (904) Uncollectible Accounts 163 (905) Miscellaneous Customer Accounts Expenses 164 TOTAL Customer Accounts Expenses (Total of lines 159 thru 163 Am.ountforPrevious Year (c) 3,357,224 3,186,033 1,136,350 3,44,690 1,915,974 134,828 4,473,033 1,331,636 5,003,459 308,806 24,294,033 3,321,954 3,110,301 1,143,619 3,346,471 2,034,228 130,886 4,636,934 1,398,175 5,464,167 456,147 25,042,882 --- ------ ---- - - - ~ --- -- 310,403 25,089 3,354,447 14,503,170 1,083,316 410,917 501,683 711,387 267,231 21,167,643 45,461,676 319,660 2,323 3,534,603 13,759,196 1,235,321 445,190 665,088 862,861 354,999 21,179,241 46,222,123 373,734 5,399,410 13,096,476 5,268,902 556 24,139,078 341,842 5,752,965 11,713,961 3,681,954 468 21,551,190 FERC FORM NO.1 (ED. 12-93)Page 322 This i§ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 0411212010 ELECTRI OPERATION AND MAINTENANCE E PENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. 00 ~ 165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 166 Operation 167 (907) Supervision 168 (908) Customer Assistance Expenses 169 (909) Informational and Instructional Expenses 170 (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 Ex enses 176 (913) Advertisin Ex enses 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 Ofce Supplies and Expenses 183 (Less) 922) Administrative Expenses Transferred-Credit 184 (923) Outside Services Em loyed 185 (924) Pro ert Insurance 186 (925) Injuries and Damages 187 (926) Emplo ee Pensions and Benefits 188 (927) Franchise R uirements 189 (928 R ulatory Commission Expenses 190 (929 (Less) Duplicate Charges-Cr. 191 (930.1) General Advertisin 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 Expenses (Total of lines 194 and 196) 198 TOTAL Elec Op and Maint Expns (Total 80,112,131 ,156,164,171,178,197) Name of Respondent Idaho Power Company Year/Period ot Report End of 2009/04 Am.ount.ørPrevious Year (c) 258,454 40,754,937 16,116 840,420 41,869,927 860,302 28,834,452 61,677,661 12,455,430 27,866,621 7,562,948 3,262,112 6,804,103 31,049,314 3,196 5,298,808 57,537,274 14,791,345 22,736,029 13,597,223 3,103,669 7,548,140 22,840,421 1,549 4,832,197 158,199 3,561,160 1,090 103,967,400 236,828 3,515,410 6,827 105,274,854 3,946,638 107,914,038 708,405,619 4,149,187 109,424,041 649,816,334 FERC FORM NO.1 (ED. 12-93)Page 323 Name of Respondent This ~rrt Is:Date of Report I Year/Penod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) A Resubmission 04/121010 PU~C~AeHED POWER JiAccunt 555)(n u ing power ex ang) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactons involvng a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanc exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or trncate the name or use acronyms. Explain in a footnote any ownership interest or affliaton the respondent has with the seller. 3. In column (b), enter a Statistical Classifcation Code base on the original contractual terms and conditions of the service as follows: RQ - for requirements servic. 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 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 expe that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm serces, 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 fie 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 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 i etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be plac 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 Average cation Tarif Number Demand(MW Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Wills and Bett Deveny/Shinglecreek LU -N1A N/A N/A 2 James B. Howell i CHI Elkcreek LU -N/A N/A N/A~LU -4.942Mw - 4 Owhee Irrigation District 5 Mitchell Butte LU -N/A N/A N/A 6 Owhee 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 N/A 9 Clifton E. Jenson/Birchcreek LU -.05Mw 10 Snake River Pottery LU -N1A N1A N/A 11 White Water Ranch LU -N/A N/A N/A 12 John R LeMoyne LU -N/A N1A N/A 13 David R Snedigar LU -N/A N1A N/A 14 Mud Creek White Hydro, Inc LU -N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326 Name of Respondent This oo0rt Is:Date of Report I Yearwerioa OT KepOrt Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) nA Resubmission 04/12/2010 ccu~t.~~~L (continued) -(Including 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 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 (6D-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 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 recived 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/SETLEMENT 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) 96€66,461 66,461 1 3,58(252,08f 252,088 2 37,701 1,576,498 1,414,261 2,990,765 3 4 5,31€113,34.1 113,344 5 19,12f 334,35f 334,351 6 8,36-811,91.811,91~7 1,441 104,83~104,835 8 32E 17,500 9,191 26,691 9 38'25,911 25,910 10 72E 48,58~48,582 11 61"34,35~34,355 12 1,56'110,37!110,379 13 511 34,351 34,358 14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160.569,06~ FERC FORM NO.1 (ED. 12-90)Page 327 Name of Respondent This oo0rt Is:Date of Report I Yearflerioa or Kepon Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/121010 PU~Çet:JED POWER chAccou~t 5 5)n ing powr ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transacons involving a balancing of debits and credits for energy, capaci, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaåion in column (a). Do not abbreviate or truncate the name or use acrnyms. Explain in a footnote any ownerhip interest or afliaton the respondent has with the seller. 3. In column (b), enter a Statistical Classifcation Code base on the oriinal contraal terms and conditions of the service as follows: RQ - for requirements service. Requirements service is servic whic 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 additin, the reliability of requirement service must be the same as, or second only to, the suppliets service to its own ultmate 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 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 contract. IF - for intermediate-term firm service. The same as LF servce expe tht "intermiate-ter" 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 availabili 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 eleccity. Use this category for transaåions 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 frm designated units of Less than one year. Descibe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authorit Statistical FERCRate Average Actual Demand (MW) No.(Footnote Affliations)Classif-Schedule or Monthly Biling Average Average cation Tarif Number Demand (MW Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Rim View Trout Company -N/A 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 -N1A N/A N/A 6 Jim Knight LU -N/A N/A N/A 7 Sagebrush LU -N1A N/A N/A 8 Fisheries Development -N1A N/A N/A. 9 Shorock Hydro Inc. 10 Shoshone Cspp LU -N/A N/A N/A 11 Shoshone #2 LU -N/A N/A N/A 12 Rock Creek #1 Joint Venture LU -1.732Mw 13 Richard Kaster 14 Box Canyon LU -N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.1 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 2009/Q4 (2) OA Resubmission 04/12/2010 cc~t~~~L (Continued).~. '''ìiñèludina pòwer ex 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), 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 (f) 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 recived 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 poer exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than recived, 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/SETTLEMENT 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) 1,2H 26,2m 26,205 1 621 26,796 17,751 44,547 2 77(52,94:.52,942 3 4 31E 21,22.21,223 5 1,05,73,65.73,65.6 1,6'81,62!81,625 7 98f 22,02(22,02C 8 9 1,87E 148,49i 148,497 10 2,33~157,08f 157,088 11 8,12E 552,508 229,72f 782,236 12 13 1,671 110,64!110,645 14 2,911,842 195,389 327,800 2,815,12~153,627,912 4,126,25 160,569,06f 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 2oo9/Q4 (2)A Resubmision 041121010 PU~CHA~ED POWER J,Accou1t 555)(nClu ing powr ex anges 1. Report all power purchases made dunng the year. Also report exchanges of electndty (i.e., transactons involving a balancing of debits and credits for energy, capacty, 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 truncte 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 onginal contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is servic whic the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this servce in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the suppliets servce to its own ultmate cosumers. LF - for long-term firm 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 advers conditons (e.g., the supplier must attempt to buy emergency energy from third partes to maintain deliveries of LF service). This categor should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaion 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, wh 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-ter" means five years or longer. The availability and reliabilty 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 expec that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electridty. Use this category for transactions involving a balancing of debits and credits for energy, capadty, etc. and any settlements for imbalance exchanges. OS - for other service. Use this category only for those servces whic 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. Descnbe the nature of the service in a footnote for each adjustment. Une 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 Deman 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 H.K. 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 -NlA N/A NlA 7 Koyle Hydro Inc.LU -N/A N/A N/A 8 Kasel & Witherspoon LU -NlA N/A N/A 9 Lateral 10 Ventures LU -N/A 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. / Enel - 13 GeoBon#2 LU -N/A N/A N/A 14 Barber Dam LU -N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.2 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 2009/Q4 (2)nA Resubmission 04/12/2010 cc~~~~~L (continued)(Including power ex 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 appropriate designation for the contract. .On separate lines, list all FERC rate schedules, tariff 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 (oo-minute integration) demand in a month. Monthly CP demand is the metered demand durng the hour (6Q-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 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 (j), 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 recived 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 Settement ($) (g)(h)(i)ü)(k (I)(m) 3,561 238,381 238,381 1 86(18.68,18,68~2 1,581 114,901 114,901 3 2,73~155,672 77,31'232,986 4 3,71~272,75.272,752 5 3,19.268,721 268,727 6 3,43C 279,76f 279,76f!7 3,48f 267,4H 267,41E 8 8,06f 531,24(531,240 9 10,55.710,591 710,59E 10 7,98f 486,150 196,07 682,222 11 12 3,26f 239,43~239,439 13 11,57E 593,22f 593,225 14 2,911,842 195,389 327,800 2,815,124 153,627 ,91 ~4,126,029 160,569,06f 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 2oo9/Q4 (2) OA Resubmission 04/121010 PU~C~AJlED POWER JiAccou1t 5 5)nc u ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electrici (i.e., transactons 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 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 (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 ow ultmate cosumers. LF - for long-term firm service. "Long-term" means fie years or longer and "frm" means that service cannot be interrupted for ecnomic reasons and is intended to remain reliable even under aders conditons (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF servce). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all trnsaction identied as LF, provide in a footnote the termination date of the contract defned 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 LFservice expe 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 reliabilit of the designated unit. IU - for intermediate-term service from a designated generatng unit. Th same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electcity. Use this category for transactons 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 serices which cannot be place in the above-efined 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 FERCRate Average Actual Demand (MW) No.(Footnote Affliations)Classif Schule or Monthly Biling Average Average cation Tari Number Demand (MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Rock Creek #2 LU -NlA N/A NlA 2 Dietrich Drop LU -NlA N/A N/A 3 Lowline#2 LU -NlA N/A N/A 4 Litte Mac Power Co.lCedar Draw LU -N/A N/A N/A~LU -N/A N/A N/A 6 Litle Wood River Irrigation District LU -N/A N/A NlA 7 Marco Rancher's Irrigation Inc.LU .N/A N/A N/A 8 Faulkner Brothers Hydro Inc.LU -NlA N/A N/A 9 Magic Reservoir Hydro LU -NlA NlA NlA 10 Bypass Limited LU -NlA N/A N/A 11 SE Hazelton A LP LU -NlA N/A N/A 12 Lemhi Hydro Power Co.lSchaffner LU -NlA N/A N/A 13 J R Simplot Co.LU -NlA N/A N/A 14 Blind Canyon Hydro LU -N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.3 Name of Respondent This l:ort Is: I Date of Report I Yearwenoa or KepOrt Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) A Resubmission 04/1212010 .cco~tÆ:~~l \ (Coifnuéd)Ilneludíng power ex 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), 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 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 (60minute 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. 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 (j+k+l)No. Received Delivered ($)($~($)of Settlement ($) (g)(h)(i)(j)(k (i)(m) 7,47E 377,00.377,002 1 16,47.873,9m 873,90i:2 9,41.500,45f 500,455 3 6,05.391,15(391,15C 4 26,731 1,912,53 1,912,533 5 6,19'468,50E 468,50E 6 2,92.200,681 200,681 7 2,95f 227,68!227,68!3 8 14,80(820,67(820,67C 9 26,02~1,380,90~1,380,90~10 22,35 1,136,49i 1,136,497 11 1,27 95,92l 95,924 12 72,371 4,053,641 4,053,641 13 4,36C 378,29E 378,296 14 2,911,842 195,389 327,800 2,815,12~153,627,912 4,126,02!3 160,569,06f FERC FORM NO.1 (ED. 12-90)Page 327.3 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 2009/Q4 (2) riA Resubmission 041121010 PU~C~ED POWER chAccunt 5 5) (ndu ing power ex anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debs 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 transacton in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or afliation the respondent has with the seller. 3. In column (b), enter a Statistical Classificaion 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 cosumers. LF - for long-term firm service. "Long-ter" means five years or longer and "firm" means that service cannot be interrupted for ecnomic reasons and is intended to remain reliable even under advers conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF servce). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identied 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 contct. IF - fo intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less thn 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 generatng unit. "Long-term" means fie years or longer. The availabilty 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 generaing 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 involing 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 frm 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 Statisticl FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classif Schedule or Monthly Biling Average Average cation Tari Number Demand(MW Monthly NCP Deman Monthly CP Demanc (a).(b)(c)(d)(e)(f) 1 City of Hailey ILU -NlA N/A NlA -~-NlA N/A NlA -NlA N/A N/A4 W -N/A N/A N/A5 W -N/A N/A N/A 6 Pristine Springs Inc. #1 LU -N/A N/A N/A 7 Vaagen Brothers Lumber Inc.LU -NlA N/A N/A 8 Horsshoe Bend Hydro LU -N/A N/A N/A 9 Contractors Power Group Inc./Mile 28 LU -NlA N/A N/A 10 Rupert Cogeneration PartnersMagic Val LU -N/A NlA N/A 11 Glenns Ferry Cogeneration Partnersag 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. Sorensonfiber Dam LU N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.4 'Name of Respondent This oo0rt Is: I Date ot Report I yearwenoa or KepOIt Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) nA Resubmission 04/1212010 .cc~t.~~~L (Continued)~ìiiicíudini: power ex 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), 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 requiremènts 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 (6o-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. 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 settèment 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/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No. Received Delivered ($) \~~\'l of settement ($) (g)(h)(i)(j)(m) 3!2,72f 2,72f 1 1,37 96,43E 96,436 2 54,22 3,488,93f 3,488,938 3 25,12f 1,742,98E 1,742,98E 4 21,78~1,509,01;1,509,01;5 781 36,261 36,261 6 15,88f 992,591 992,59E 7. 43,451 2,965,890 2,965,8~8 4,371 288,2~288,25~9 80,63(5,134,6H 5,134,610 10 42,84 3,129,31.3,129,312 11 1,49f 35,50.35,507 12 1,171 56,531 56,531 13 29,331 1,419,45!1,419,45~14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160,569,06! FERC FORM NO.1 (ED. 12-90)Page 327.4 Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) r'A Resubmission 04/121010 PU~C~AJfED POWER JiAccu1t 555)(n u ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactons involving a balancing of debits and credits for energy, capaci, 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 truncae 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 tenns and conditions of the service as follows: RQ - for requirements service. Requirements service is serice 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 ultmate consumers. LF - for long-term firm service. "Long-tenn" means five years or longer and "finn" means that servce cannot be interrpted for economic reasons and is intended to remain reliable even under adverse conditons (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-tenn firm service firm service which meets the definition of RQ servic. For all transacion 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-tenn firm service. The same as LF service expe that "intennediate-term" means longer than one year but less than five years. SF - for short-tenn service.Use this caegory for all finn servces, where the duration of each period of commitment for servce is one year or less. LU - for long-tenn 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 availabilit and reliabilit of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expe that "intennediate-term" means longer than one year but less than five years. EX - For exchanges of elecricity. Use this category for transactions involvng a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchnges. 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 frm 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)Classifi Schedule or Monthly Billng Average Average cation Tariff Number Demand (MW Monthly NCP Deman Monthly CP Demanc (a)(b)(c)(d)(e)(f) 1 Fossil Gulch Wind LU -N/A N/A N/A 2 G2 Energy Hidden Hollow LU N/A N/A N/A 3 Horsshoe Bend Wind/United Materials LU N1A N/A N/A 4 Horseshoe Bend WindlUnited Materials -N/A NlA N/A 5 Horsshoe Bend Wind/United Materials N1A N/A N/A 6 Riverside Hydro Mora Drop LU N/A N/A N/A 7 J.M. MillerlSahko 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 Falls Energy/Lowline Midway Hydro LU N/A N/A N/A 10 Bennett Creek Wind Farm LU N/A N/A N/A 11 Bettencourt Dryrek Biofactory LU N/A N/A N/A 12 Big Sky Dairy Digester LU N1A N/A N/A 13 Hot Springs Wind Farm LU N/A NlA N/A 14 Cassia Gulch Wind Park LU N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.5 Name of Respondent This 'O0rt Is: I Date of Report I Year/l-erioa or Kepon Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/12/2010 ce'êt~2~L (Continued)(Including poWer ex anges) AD - for out-of-period adjustment. Use this code for any accunting adjustments or "true-ups" for service provided in pnor reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tanff, or, for non-FERC junsdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tanffs 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 impose 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 dunng 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. 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-penod 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 entnes as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COSTISEnLEMENT OF POWER Une 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) 26,35 1,276,6H 1,276,619 1 21,35E 993,751 993,751 2 17,40E 818,89 818,893 3 11, 18~11,182 4 5 4,89~250,43~250,43~6 1,324 24,161 24,161 7 34,72S 2,738,OOC 2,738,000 8 8,424 517,12C 517,120 9 40,851 2,223,795 2,223,795 10 7,91€175,466 175,46 11 9,44~603,37~603,375 12 42,825 2,313,614 2,313,614 13 30,831 1,554,74C 1,554,740 14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160,569,065 FERC FORM NO.1 (ED. 12-90)Page 327.5 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 2009/Q4 (2)A Resubmission 04/121010 PU~C~tHED POWERchAcunt 555) (n u ing power ex anges) 1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactons involving a balancing of debits and credits for energy, capacit, etc.) and any settlements fo imbalanced exchanges. 2. Enter the name of the seller or other party in an exchange trnsaction 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 Code base on th original contraual 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 projecs 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 servce to its own ultimate consumers. LF - for long-term firm serice. "Long-ter" means fie years or longer and "firm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under advers 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 defned 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 servce expe that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm servces, where the duration of each period of commitment for serice is one year or less. LU - for long-term service from a designated generati unit. "Long-term" means fie years or longer. The availability 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 generatng unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of elecricity. Use this category for transactions involving a balancing of debits and credits for energy, capacit, etc. and any setlements for imbalance 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 frm 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 Average cation Tari Number Demand (MW Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Cassia Wind Farm LU N/A N/A N1A 2 Other Purchased Power 3 Arizona Public Service Co.SF WSPP N/A N1A N/A 4 Avista Corp.SF T-12 N/A N/A N/A 5 Avista Corp.SF WSPP N/A N/A N/A 6 Avista Corp.WSPP N1A N/A N/A 7 Barclays Bank PLC SF WSPP N1A N/A N/A 8 Black Hils Power Inc.WSPP N1A N/A N/A 9 Black Hils Power Inc.SF WSPP N/A N/A N1A 10 Bonneville Power Administration SF WSPP N/A N/A N/A 11 BP Energy Company SF WSPP N/A N/A N/A 12 Cargil Power Markets LLC SF WSPP N/A N/A N/A 13 Chelan Co PUD SF WSPP N/A N/A N/A 14 Citigroup Energy Inc.SF WSPP N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.6 Name of Respondent This oo0rt Is: I Date ot Keport I yearwerioa or I"epoii Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 0411212010 -u 'vI ccuRt~~~L(ljOntinUed) 'Uncluding 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), 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 (60minute 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 bils received as settlement by the respondent. For power exchanges, report in column (m) the settement amount for the net receipt of energy. If more energy was delivered than recived, 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 O+k+l)No. Received Delivered ($)($~($)of Settlement ($) (g)(h)(i)0)(k (I)(m) 17,315 880,15~880,15.0 1 2 47,70E 1,797,62~1,797,62~3 5A 1,92.1,922 4 8,63~227,561 227,561 5 458,065 458,065 6 76,OOC 3,581,22E 3,581,226 7 18,10 651,99E 651,996 8 3,22C 103,087 103,081 9 88,981 2,777,45.0 2,777,454 10 128,549 7,154,671 7,154,671 11 59,685 2,798,29A 2,798,294 12 2,22~69,78~69,785 13 96,40C 5,144,50C 5,144,500 14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160,569,065 FERC FORM NO.1 (ED. 12-90)Page 327.6 Name of Respondent ThiS~ort Is:Date of Report Year/Periodof Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmision 0411212010 PU~CHAdTED POWER chAccunt 5 5)(nclu ing powr ex anges) 1. Report all power purchases made during the year. Also report exchnges of electrici (i.e., transactons involvng 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 whic 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 additin, the reliability of requirement service must be the same as, or second only to, the suppliets service to its ow ultmate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "frm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under advers conditons (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF seice). This categor should not be used for long-term firm service firm service which meets the definition of RQ service. For all transactn 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 contct. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-ter" 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 generting unit. "Long-term" means fie years or longer. The availabilty and reliabilty 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 servce expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of elecricity. 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 Statisicl FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classif Schule or Monthly Biling Average Average cation Tariff Number Demand(MW Monthly NCP Deman Monthly CP Demanc (a)(b)(c)(d)(e)(f) 1 Conoco Phillps Company SF WSPP N/A N/A NIA 2 Constellation Energy Commodites Group SF WSPP N/A N/A N/A 3 DB Energy Trading LLC SF WSPP N/A N/A N/A 4 Douglas County PUD SF WSPP N/A N/A N/A 5 EI Paso Electric Company SF WSPP N/A N/A N/A 6 Endure Energy, LLC SF WSPP N/A N/A N/A 7 EPCOR Energy Marketing (U.S.) Inc.SF WSPP NJA N1A N/A 8 Eugene Water & Electric Board SF WSPP NJA N/A N/A 9 Fortis Energy Marketing & Trading GP SF WSPP N/A N/A N/A 10 Grant CO Public Utilit District #2 --SF WSPP N/A N/A N/A 11 IBERDROLA RENEWABLES, Inc.SF WSPP N/A N/A N/A 12 Integrys Energy Services, Inc.SF WSPP N/A N/A N/A 13 J. Aron & Company SF WSPP N/A N/A N/A 14 J.P. Morgan Ventures Energy Corporatio SF WSPP N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.7 Name of Respondent This oo0rt Is: I Date of Report I Year/l-enoa ot Kepon Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) OA Resubmission 04/12/2010 ccu~~~g~~\ (Continued) -Onauding power exc an es) AD - for out-ot-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, tor 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 Efy type ot 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 repored in columns (e) and (f) 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 ot 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 O+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)Ol (k)(I)(m) 2,60C 86,OOC 86,000 1 931 26,79.26,792 2 14,20(390,241 390,246 3 1,20:27,90 27,902 4 31:14,17 14,17~5 4,80C 144,50C 144,500 6 91 2,96C 2,960 7 80C 25,OOC 25,OOC 8 2,80C 107,531 107,53€9 1,761 59,721 59,726 10 86,92E 4,626,821 4,626,82€11 68,161 2,652,65 2,652,657 12 2,40C 108,02C 108,020 13 23,65C 1,291,501 1 ,291 ,50e 14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160,569,06~ FERC FORM NO.1 (ED. 12-90)Page 327.7 Name of Respondent This 'ì:ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) A Resubmission 04/1212010 PU~C~eHED POWER JiAccou1t 5 5) n u ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electcity (i.e., transactons involving a balancing of debits and credits for energy, capac, etc.) and any settlements for imbalance exchanges. 2. Enter the name of the seller or other part in an exchange trnsacton in coumn (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or afliation the respondent has with the seller. 3. In column (b), enter a Statistical Classifition Code based on the oriinal contctual 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 th same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm serice. "Long-term" means fie years or longer and "firm" means that service cannot be interrpted 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 servic). This categor should not be used for long-term firm service firm service which meets the definition of RQ service. For all transacion identifed as LF, provide in a footnote the termination date of the contract define 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 servce expe 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 servic, aside from transmission constraints, must match the availabilit and reliabilit of the designated unit. IU - for intermediate-term service from a designated generaing unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of elecricity. 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 whic cannot be place in the above-defined categoris, 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 JWerage AveragecatinTanff Number Demand(MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Macquarie Cook Power Inc.SF WSPP NlA N/A N/A 2 Morgan Stanley Capital Group Inc.-NlA N/A N/A 3 Morgan Stanley Capital Group Inc.SF WSPP N/A N/A N/A 4 NaturEner USA, LLC SF WSPP NlA N/A N/A 5 Nevada Power Company, dba NV Energy SF WSPP N/A N/A N/A 6 NextEra Energy Power Marketing, LLC SF WSPP N/A N/A N/A 7 NorthWestem Energy SF T-7 N/A N/A N/A 8 NorthWestern Energy SF WSPP N/A N/A N/A 9 PacifiCorp Inc.SF T-13 NlA N/A N/A 10 PacifiCorp Inc.SF WSPP N/A N/A N/A 11 PacifiCorp Inc._WSPP NlA N/A N/A 12 Portland General Electric Company SF T-14 N/A N/A N/A 13 Portland General Electric Company SF WSPP N/A N/A N/A 14 Powerex Corp.:~.WSPP N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.8 'Nme of Respondent This oo0rt IS: I Date ot Keport I yearwerioa or Keport Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) nA Resubmission 04/12/2010 r ..m'""11 ,~ ~x. ccUHl.SSSL (Continued)ncluding 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), identif the FERC Rate Schedule Number or Tari, or, for non-FERC jurisdidional sellers, indude an appropriate designation for the contrad. On separate lines, list all FERC rate schedules, tarifs or contrad designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges impose 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 (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 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 recived as settlement by the respondent. For power exchanges, report in column (m) the settement 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 COSTISETILEMENT OF POliR 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) 43~40,25 40,2&1 1 335,936 335,936 2 52,57~2,662,891 2,662,898 3 1 6E 66 4 12~3,12!3,12~5 16,40(668,301 668,300 6 8~3,021 3,021 7 95(28,25~28,25~8 48!17,45~17,45~9 36,771 1,255,5&1 1i255,55~10 69,117 69,11/11 121 4,75!4,755 12 28,071 1,066,21 1,066,21~13 51 2,49.2,492 14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160,569,06! FERC FORM NO.1 (ED. 12-90)Page 327.8 Name of Respondent ThiS~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Oriinal (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 04/121010 PU~C~AdrED POWER JiAccunt 5 5) (n u ing power ex anges) 1. Report all power purchases made dunng the year. Also report exchnges of electricity (i.e., transaions 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 coumn (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 onginal cotractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service whic the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resourc planning). In additon, the reliability of requirement serice must be the same as, or second only to, the suppliets seice to its own ultmate cosumers. 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 delivenes 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 servce expe that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm servces, whre the duratin of each penod 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 reliabilit of service, aside from transmission constraints, must match the availabilty and reliabilty of the designated unit. IU - for interediate-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 electicity. Use this category for transactons involvng a balancing of debits and credits for energy, capacity, etc. and any settements for imbalanced exchanges. as - for other service. Use this category only for thse servces which cannot be plac in the above-defined categones, such as all non-firm service regardless of the Length of the contrct and service from designated units of Less than one year. Descnbe 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 Average cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Powerex Corp.~wspp NlA N/A N/A 2 Powerex Corp.SF WSPP N/A N/A N/A 3 PPL EnergyPlus, LLC LF WSPP N/A NlA NIP 4 PPL EnergyPlus, LLC WSPP NlA N/A N/A 5 PPL EnergyPlus, LLC SF WSPP N/A N/A N/A 6 Prudential Bache Commodities, LLC -NlA N/A N/A 7 Public Service Company of Colorado SF WSPP N/A N/A NlA 8 Public Service Company of New Mexico WSPP NlA N/A N/A- 9 Public Service Company of New Mexico SF WSPP N/A N/A N/A 10 Puget Sound Energy, Inc.WSPP N/A N/A N/A 11 Puget Sound Energy, Inc.SF T-9 N/A NlA N/A 12 Puget Sound Energy, Inc.~WSPP N/A NlA N/A 13 Rainbow Energy Marketing Corporation WSPP N/A N/A NlA 14 Rainbow Energy Marketing Corporation SF WSPP NlA N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.9 Name or KesponOent i ni5 ~oii 15: I UalEHT Kepor¡ I T earllerioo or I"epon Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/1212010 ccouHt. ::::::t \ (i;OminUeO)(InCludíng 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 appropriate designation for the contract. On separate lines, list all FERC rate scedules, tariffs or contract designations under which service, as identified in coumn (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 bils recived as settlement by the respondent. For power exchanges, report in coumn (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)0)(k (I)(m) 2f 1,15C 1,150 1 72,69E 3,894,68.0 3,894,684 2 103,58.0 4,609,48f 4,609,488 3 4,33E 163,94C 163,940 4 71,00~2,654,60 2,654,60::5 2,047,770 2,047,770 6 30f 14,OOf 14,008 7 97,808 97,808 8 8S 3,54.3,542 9 75 2,40C 2,400 10 105 3,80 3,803 11 31,77~1,327,88¿1,327,882 12 1,60C 75,20C 75,200 13 33,24f 1,425,85~1,425,853 14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160,569,06f 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 Oriinal (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/121010 PU~C~JlED POWERchAccunt 555)n u ing power ex anges) 1. Report all power purchases made during the year. Also report exchanges of electrici (i.e., transactons involving a balancing of debits and credits for energy, capaci, 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 afliation 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 fie years or longer and "firm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under advers 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 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 generting unit. "Long-term" means five years or longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availabilit and reliabilit of the designated unit. IU - for intermediate-term service from a designated generaing unit. The same as LU servce expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of elecricity. Use this category for transactions involving a balancing of debits and credits for energy, capaci, 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 servic 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 FERCRate Average Actual Demand (MW) No.(Footnote Affliations)Classif Schedule or Monthly Biling Average Average cation Tari Numbr Demand(MW Monthly NCP Deman Monthly CP Demanc (a)(b)(c)(d)(e)(f) 1 Seattle City Light SF WSPP NlA N/A N/A 2 Sempra Energy Solutions SF WSPP NlA N/A N/A 3 Sempra Energy Trading LLC SF WSPP N/A N/A NlA 4 Shell Energy North America (US), L.P.WSPP N/A N/A NlA 5 Shell Energy North America (US), L.P.SF WSPP N/A N/A NlA 6 Sierra Pacific Power Co., dba NV Energ SF T-55 N/A N/A N/A 7 Sierr Pacific Power Co., dba NV Energ SF WSPP N/A N/A NlA 8 Sierra Pacic Power Co.. dba NV Energ WSPP N/A N/A N/A 9 Snohomish County PUD SF WSPP N/A N/A N/A 10 Southwestern Public Servic Company SF wspp N/A NlA N/A 11 Tacoma Power SF WSPP N/A N/A N/A 12 The Energy Authority, Inc.SF WSPP N/A N/A N/A 13 TransAlta Energy Marketing (U.S.) Inc.SF WSPP N/A NlA N/A 14 Tucson Electric Power Company SF WSPP N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.10 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 2009/Q4 (2) nA Resubmission 04/12/2010 -.. '''" ccuHt.::::::l\(~ontlnUed) '(1ñauding pOWì- 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, indude 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 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 settement amount (i) include credits or charges other than incrmental 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 O+k+l)No. Received Delivered ($)($~($)of Settlement ($) (g)(h)(i)0)(k (I)(m) 9,27f 324,37,324,377 1 4,35.143,64.143,642 2 228,001 15,904,97!15,904,975 3 4,63f 129,78(129,780 4 23,34'796,84E 796,84€5 61 2,58~2,584 6 6,21,193,93~193,934 7 18,573 18,573 8 9,4ß.289,77 289,773 9 31 35 10 7,76 197,63E 197,63l!11 7,241 212,81~212,814 12 71,681 5,849,161 5,849,16i 13 1,13.36,571 36,57i 14 2,911,842 195,385 327,800 2,815,12~153,627,912 4,126,025 160,569,06f FERC FORM NO.1 (ED. 12.90)Page 327.10 Name of Respondent ThiSro0rt Is:Date of Report I Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 041121010 PU~CHA&iED POWER hAccount 5 5) (nclu ing power exc anges) 1. Report all power purchases made during the year. Also report exchanges of elecricity (i.e., transactons 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 servic which the supplier plans to provide on an ongoing basis (i.e., the supplier indudes 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 consumer. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrpted for ecnomic reasons and is intended to remain reliable even under advers 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 expe that "intermdiate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm servces, whre the duratin of each period of commitment for service is one year or less. LU - for long-term service from a designated generting unit. "Long-term" means fie years or longer. The availabilty 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 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, capacit, 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 FERCRate Average Actual Demand (MW) No.(Footnote Affliations)Classif-Schedule or Monthly Billng Average Average cation Tari Number Demand(MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 UBS Securities LLC .'_~d_N/A N/A N/A 2 Raft River Energy i LLC -N/A N/A NlA 3 Telocaset Wind Power Partners LLC LU APP-A N/A N/A N/A 4 Net Metering Customers -N/A N/A N/A 5 Power Exchanges 6 Bonneville Power Administration - 7 NorthWestem Energy - 8 PacìfiCorp Inc.- 9 Puget Sound Energy, Inc.- 10 Sierra Pacific Power Co., dba NV Energ 11 Utah Associated Municipal Power System 12 Portland General Electric Company EX WSPP 13 Other Transactions 14 Accg Valuation of Portland General EI Total FERC FORM NO.1 (ED. 12-90)Page 326.11 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 2009/04 (2) ñA Resubmission 04/12/2010 '" '''' '''~iicii cc~~~g¡~t;ontinued)ncluding power ex ange) AD - for out-of-period adjustment. Use this coe 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 appropriate designation for the contract. On separate lines, list all FERC.rate schedules, taris 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 th 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 serice, 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 megawat basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) tile megawatthours of power exchanges recived and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column Ö), 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 recived, 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 O+k+l)No. Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)0)(k)(I)(m) 987,160 987,16C 1 75,94f 4,348,69!4,348,695 2 296,60E 15,150,91!15,150,9H 3 50f 37,631 37,631 4 5 58,844 12,463 6 3,301 7 56,147 220,977 8 274 9 10,947 10 12 11 i 80,112 80,112 12 111,600 111,60(13 14 2,911,842 195,389 327,800 2,815,124 153,627,912 4,126,029 160,569,06f FERC FORM NO.1 (ED. 12-90)Page 327.11 Narne of Respondent This Report is:Date of Report Year/Period of Report (1) ~An Original (Mo, Da, Yr) Idaho Power Company 1(2) . A Resubmission 04/12/2010 2009104 FOOTNOTE DATA ¡Schedule Page: 326 Line No.: 3 Column: a The Tamarack Energy Partnership demand readings are taken from an electronic demand recorder provided by Idaho Power Co. The actual demand is not used in determining the cost of energy. I$chedule Page: 326 Line No.: 3 Column: eUnavailable I$chedule Page: 326 Line No.: 3 Column: fUnavailable ¡Schedule Page: 326 Line No.: 9 Column: e Unavailable ¡Schedule Page: 326 Line No.: 9 Column: f Unavailable I$chedule Page: 326.1 Line No.: 1 Column: bNon Firm Purchases ¡Schedule Page: 326.1 Line No.: 2 Column: eUnavailable !Schedule Page: 326.1 Line No.: 2 Column: fUnavailable ¡Schedule Page: 326.1 Line No.: 8 Column: bNon Firm Purchases I$chedule Page: 326.1 Line No.: 12 Column: eUnavailable I$chedule Page: 326.1 Line No.: 12 Column: fUnavailable ¡Schedule Page: 326.2 Line No.: 4 Column: eUnavailable ¡Schedule Page: 326.2 Line No.: 4 Column: f Unavailable ¡Schedule Page: 326.2 Line No.: 11 Column: eUnavailable ¡Schedule Page: 326.2 Line No.: 11 Column: fUnavailable ¡Schedule Page: 326.3 Line No.: 5 Column: a Ida West, a subsidiary of Idaho Power Company, has partial ownership of these I$chedule Page: 326.4 Line No.: 3 Column: a Ida West, a subsidiary of Idaho Power Company, has partial ownership of these I$chedule Page: 326.4 Line No.: 4 Column: a Ida West, a subsidiary of Idaho Power Company, has partial ownership of these ¡Schedule Page: 326.4 Line No.: 5 Column: a Ida West, a subsidiary of Idaho Power Company, has partial ownership of these projects. fSedule Page: 326.4 Line No.: 12 Column: bNon Firm Purchases ¡Schedule Page: 326.5 Line No.: 4 Column: b Energy difference between scheduled and ¡Schedule Page: 326.5 Line No.: 5 Column: b Energy difference between mountain and pacific time schedules ¡Schedule Page: 326.6 Line No.: 6 Column: b Financial Transmission Losses !Schedule Page: 326.6 Line No.: 8 Column: bNon Firm Purchases ¡Schedule Page: 326.8 Line No.: 2 Column: b ISDA Master Agreement with Morgan Stanley dated 03/01/2000 ~edule Page: 326.8 Line No.: 11 Column: b Financial Transmission Losses I I I I I I I I I I I I I I Iprojects. =:projects.~projects. I I I -=i.~ i~--~ I actual receipts from small power producers. I FERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/1212010 2009/Q4 FOOTNOTE DATA !§chedule Page: 326.8 Line No.: 14 Column: b 2008 Correction I$chedule Page: 326.9 Line No.: 1 Column: bNon Firm Purchases I$chedule Page: 326.9 Line No.: 4 Column: bNon Firm Purchases I$chedule Page: 326.9 Line No.: 6 Column: bPrudential Bache Commodities, LLC Futures Account Document, dated September 4, 2008. I$chedule Page: 326.9 Line No.: 8 Column: b Inadvertent Financial Settlement ¡Schedule Page: 326.9 Line No.: 10 Column: bNon Firm Purchases ¡Schedule Page: 326.9 Line No.: 13 Column: b Non Firm Purchases I$chedule Page: 326.10 Line No.: 4 Column: bShort Term Dni t Contingent I$chedule Page: 326.10 Line No.: 8 Column: bFinancial Transmission Losses ¡Schedule Page: 326.11 Line No.: 1 Column: b Institutional Futures Client Account Agreement with DBS, dated March 8, 2006. ¡Schedule Page: 326.11 Line No.: 2 Column: bUnavailable I$chedule Page: 326.11 Line No.: 4 Column: bSchedule 84 Net Metering I$chedule Page: 326.11 Line No.: 6 Column: b Scheduled losses not removed with loss transactions. ¡Schedule Page: 326.11 Line No.: 7 Column: b Scheduled losses not removed with loss transactions. ¡Schedule Page: 326.11 Line No.: 8 Column: b Scheduled losses not removed with loss transactions. ¡Schedule Page: 326.11 Line No.: 9 Column: b Scheduled losses not removed with loss transactions. ¡Schedule Page: 326.11 Line No.: 10 Column: b Scheduled losses not removed with loss transactions. ¡Schedule Page: 326.11 Line No.: 11 Column: b Scheduled losses not removed with loss transactions. I FERC FORM NO.1 (ED. 12-87)Page 450.2 Name of Respondent This I ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1)~An Original (Mo, Da, Yr)End of 2oo9/Q4 (2)A Resubmission 04/121010 ,':'' ccount 406.1) (Includina trnsactons referr to as 'wheeliiià') 1. Report all transmission of electricity, i.e., wheeling, provided for other elecric utilties, cooperatives, other public autorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for eách 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 servic. Report in coumn (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 enties listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code base on the original contractual 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 Serice, 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 accunting adjustments or "true-ups" for service provided in prior reportng periods. Provide an explanation in a footnote for each adjustment. See General Instructon for definitions of codes. Line Payment By Energ Received Fro Energy Delivered To Statistical No.(Company of Public Authorit)(Company of Public Autori)(Company of Public Autori)Classifi (Footnote Affliation)(Footnote Afliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Bonnevile Powr Administration - OTEC Bonneville Powr Adminisration Oregon Trails Electic Co-p FNO 2 Bonnevill Power Administration - OTEC Bonneville Power Administration Oregon Trails Electric Co-op AD 3 Bonnevile Power Administration - USBR Bonnevile Powr Administtion United States Bureau of Reclamati FNO 4 Bonnevile Power Administration - USBR Bonneville Powr Administratin United States Bureau of Reclamati AD 5 Bonnevile Power Administration - Raft Bonnevile Power Administrtion Raft River Electric Co-op FNO 6 Bonnevile Power Administration - Raft Bonneville Power Administration Raft River Electric Co-op AD 7 Bonneville Power Administration - PF Bonneville Pow Administratin Priorit Firm Customers FNO 8 Bonnevile Power Administration - PF Bonneville Powr Adminisratin Priori Firm Customers AD 9 Milner Irrigation District United States Bureau of Recamat Milner Irration District OlF 10 Cargil Seatte Cit light Bonnevile Power Administration OS 11 PaciCorp PaciCorp West PaciCorp West FNO 12 PaciCorp PaciCorp West Paciorp West AD 13 United States Bureau of Indian Affirs Bonnevile Power Administration United States Bureau of Indian Af OS 14 PacifiCorp Power Marketing PacifiCorp West PacifiCorp West OS 15 PacifiCorp Power Marketing PacifiCorp West PacifCorp West AD 16 Black Hils Power AD 17 Black Hils Power PacifCorp West Bonnevile Power Administration NF 18 Black Hils Power Bonnevile Powr Administration PacifiCorp West NF 19 Bonnevile Power Admin.AD 20 Bonnevile Power Admin.NorthWestemlPacifiCorp East Bonneville Power Administration NF 21 Bonnevile Power Admin.PacifiCorp East Sierra Pacic Power NF 22 Bonnevile Power Admin.Bonnevile Powr Administratin Bonnevile Power Administration NF 23 Bonnevile Power Admin.Avista Bonnevile Power Administration NF 24 Bonnevile Power Admin.Avista Sierra Pacific Power NF 25 Cargil Power Markets AD 26 Cargil Power Markets NorthWestem/PaciCorp East PacifiCorp East NF 27 Cargil Power Markets PacifiCorp East NortWestem/PacifiCorp East NF 28 Cargill Power Markets PacifiCorp East NortWestem/PacifiCorp East NF 29 Cargil Power Markets PaciCorp East NortWestern/PacifiCorp East SFP 30 Cargill Power Markets PacifiCorp East PacifiCorp East NF 31 Cargil Power Markets PacifiCorp East PacifiCorp East SFP 32 Cargil Power Markets PaciCorp East PacifiCorp West NF 33 Cargill Power Markets Pacifiorp East Bonnevile Power Administration NF 34 Cargil Power Markets PacifiCorp East Bonnevile Power Administration SFP TOTAL FERC FORM NO.1 (ED. 12-90)Page 328 ccoun (Includin transactions raftered to as 'weelin ' 5. In column (e), identif the FERC Rate Schedule or Tanff 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 appropnate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of biling demand that is specied in the firm transmission service contrct. 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. Year/Period of Report End of 2009/Q4 Name of Respondent Idaho Power Company FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY Line Schedule of (Subsatation or Other (Substation or Other Demand No.Tarif Number Designation)Designation)(MW) (e)(f)(g)(h) 382,722 1 5.00000 2 5.00000 193,638 3 5.00000 4 5.00000 224,865 5 5.00000 6 5.00000 803,02 7 5.00000 8 Various in Idaho 8,494 9 321,755 10 2,232 11 12 LaGrande, Oregon Various in Idaho 12,465 13 JBSN ENPR 3,292 14 JBSN ENPR 15 5.00000 16 5.00000 JBSN LGBP 406 17 5.00000 LGBP JBSN 310 18 5.00000 19 5.00000 BPAT.NWMT OTEC 204 20 5.00000 BRDY M345 200 21 5.00000 LGBP LGBP 753 22 5.0000 LOLO LGBP 17,425 23 5.00000 LOLO M345 1,783 24 5.00000 25 5.00000 AVAT.NWM BORA 496 49 26 5.00000 BORA AVAT.NWM 86 86 27 5.00000 BORA BPAT.NWMT 351 351 28 5.00000 BORA BPAT.NWM 667 66 29 5.00000 BORA BRDY 180 18 30 5.00000 BORA BRDY 400 40 31 5.00000 BORA ENPR 7,859 7,85 32 5.00000 BORA LGBP 22,470 22,47 33 5.00000 BORA LGBP 22,834 22,83 34 4,134,363 FERC FORM NO.1 (ED. 12-90)Page 329 Name of Respondent This oo0rt Is:Date of Report Vear/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Vr)End of 2009/Q4 (2) DA Resubmission 04121010 "'''J i T t:UK U.I '!" "'~n~í;iccunt 456.1) (Including transactons referred to as 'wheelin ') 1. Report all transmission of electricity, i.e., wheeling, provided for other elecric utilities, coperatives, other public authorities, qualifying facilities, non-trditional utlit 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 Classifcation coe based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Netwoi1 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 - Oter Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accunting 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 Recived From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authori)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Cargil Power Markets PaciCorp East Avista NF 2 Cargil Power Markets Paciorp East Avista SFP 3 Cargil Power Markets Paciorp East Sierr Pacic Power NF 4 Cargill Power Markets Paciorp East Sierra Pacific Power SFP 5 Cargill Power Markets NortWestemlaciorp East PacifiCorp East NF 6 Cargil Power Markets NortWesternaciorp East PacifiCorp East SFP 7 Cargil Power Markets NortWestemlPaciCorp East PacifiCorp East NF 8 Cargill Power Markets NorthwestemlPaciorp East Sierra Pacific Power NF 9 Cargil Power Markets NorthWestemlPaciCorp East Sierra Pacic Power SFP 10 Cargil Power Markets PacifiCorp East PacifiCorp East NF 11 Cargill Power Markets PaciCorp East Sierra Pacific Power SFP 12 Cargil Power Markets Paciorp East NorthWestern/PacifiCorp East NF 13 Cargill Power Markets PaciCorp West PacifCorp East NF 14 Cargil Power Markets Paciorp west PacifiCorp East SFP 15 Cargil Power Markets PaciCorp West Sierra Pacific Power NF 16 Cargill Power Markets NorthWesternlPaciCorp East PacifiCorp East NF 17 Cargill Power Markets NorthWestem/Pacifiorp East Sierra Pacific Power SFP 18 Cargil Power Markets PaciCorp West PacifiCorp East NF 19 Cargil Power Markets Paciorp West Pacifiorp West NF 20 Cargill Power Markets PacifiCorp West Bonneville Power Administration NF 21 Cargill Power Markets PacifCorp West Bonnevile Power Administration SFP 22 Cargil Power Markets Paciorp West Sierr Pacific Power NF 23 Cargil Power Markets PacifCorp West Sierra Pacific Power SFP 24 Cargil Powr Markets NortWestemlPaciorp East Bonneville Power Administration NF 25 Cargill Power Markets NortWesternaciorp East Sierr Pacic Power NF 26 Cargill Power Markets Bonnevile Powr Administrtion PaciCorp East NF 27 Cargil Power Markets Bonneville Power Administration PaciiCorp East SFP 28 Cargill Power Markets Bonneville Power Administration Idaho Power Company NF 29 Cargil Power Markets Bonnevile Power Administration Sierra Pacific Power NF 30 Cargil Power Markets Bonnevile Power Administration Sierra Pacific Power SFP 31 Cargil Power Markets Avista PaciCorp East NF 32 Cargil Power Markets Avista PacifiCorp East SFP 33 Cargil Power Markets Avista Sierra Pacif Power NF 34 Cargil Power Markets Sierra Pacific Power PacifiCorp East NF TOTAL FERC FORM NO.1 (ED. 12.90)Page 328.1 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 2009/Q4 (2) OA Resubmission 04/12/2010 I ~!" ELl:(,TRIç.lly F~K l! i '~".vy ccoun 'W ontinueo) (Including transactions reftred 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 identifcation 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 Biling TRANSFER OF ENERGY Line Schedule 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) 5.00000 BORA LOLO 234 23A 1 5.00000 BORA LOLO 1,288 1,288 2 5.00000 BORA M345 3,839 3,835 3 5.00000 BORA M345 39,937 39,93 4 5.00000 BPAT.NWMT BORA 2,139 2,135 5 5.00000 BPAT.NWMT BORA 4,192 4,19.6 5.00000 BPAT.NWMT BRDY 11,406 11 ACE 7 5.00000 BPAT.NWMT M345 872 8701 8 5.00000 BPAT.NWMT M345 384 .384 9 5.00000 BRDY BORA 10 5.00000 BRDY M345 11 5.00000 BRDY BPAT.NWMT 39 3S 12 5.00000 ENPR BORA 64,175 64,17E 13 5.00000 ENPR BORA 8,300 8,30C 14 5.00000 ENPR M345 2,812 2,81..15 5.00000 HTSP BRDY 2,861 2,861 16 5.00000 HTSP M345 492 49 17 5.00000 JBSN BORA 256 25E 18 5.00000 JBSN ENPR 3,396 3,39E 19 5.00000 JBSN LGBP 8,722 8,72.20 5.00000 JBSN LGBP 5,104 5,104 21 5.00000 JBSN M345 3,106 3,10€22 5.00000 JBSN M345 5,561 5,561 23 5.00000 JEFF LGBP 161 161 24 5.00000 JEFF M345 90 9C 25 5.00000 LGBP BORA 10,087 10,08 26 5.00000 LGBP BORA 445 44E 27 5.00000 LGBP IPCO 609 60S 28 5.00000 LGBP M345 16,682 16,682 29 5.00000 LGBP M345 2,248 2,24~30 5.00000 LOLO BORA 1,301 1,301 31 5.00000 LOLO BORA 528 52f 32 5.00000 LOLO M345 993 99~33 5.00000 LYPK BORA 23,832 23,83 34 0 4,134,363 4,134,36 FERC FORM NO.1 (ED. 12-90)Page 329.1 Name of Respondent This Re ort Is:Date of Report Year/Period of Report Idaho Power Company (1) ~An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 04/1212010 . ELE,CI l'lvJ IT,. ccunt 456.1) (Includina trnsadions referred to as 'wheèTng') 1. Report all transmission of elecricity, i.e., wheeling, provided for other electric utilties, cooperatives, other public authorities, qualifying facilities, non-traditinal utilit suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involvng 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 authori. 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 Classifcation code base on the original contractual ters 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 Serice, 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 coes. Line Payment By Energy Recived From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classif- (Footnote Affliation)(Footnote Afliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Cargill Power Markets Sierra Pacific Power PacifiCorp East SFP 2 Cargil Power Markets Sierr Pacic Powr NortWestern/PacifiCorp East NF 3 Cargil Power Markets Sierr Paci Powr Paciorp East NF 4 Cargill Power Markets Sierr Paci Powr PaciCorp East SFP 5 Cargil Power Markets Sierr Pac Powr NortWestem/PacifiCorp East SFP 6 Cargil Power Markets Sierr Pacic Powr Bonnevile Power Administration NF 7 Cargil Power Markets Sierr Pacc Powr Bonnevile Power Administration SFP 8 Cargil Power Markets Sierr Pacific Power Avista NF 9 Cargil Power Markets Sierra Pacific Power Avista SFP 10 Cargil Power Markets Sierra Pacifi Power Sierra Pacific Power NF 11 Cargil Power Markets Sierra Paci Power Sierra Pacif Powr SFP 12 Cargil Power Markets Sierr Pacic Powr PaciCorp East NF 13 Cargil Power Markets Sierr Paci Powr Bonnevile Power Administration NF 14 Cargil Power Markets Sierra Paci Powr Bonnevile Power Administration SFP 15 Cargil Power Markets Sierr Pacifi Power NortWestem/PaciCorp East NF 16 Cargil Power Markets Idaho Power Company Idaho Power Company NF 17 Cargil Power Markets Paciorp East PacifiCorp East NF 18 Cargil Power Markets Idaho Power Company Idaho Power Company NF 19 Cargil Power Markets Idaho Power Company Bonnevile Power Administration NF 20 Cargil Power Markets Idaho Power Company Sierra Pacic Power NF 21 Citigroup Energy AD 22 Citigroup Energy NF 23 Conoco Philips AD 24 Constellation Energy AD 25 Constellation Energy NF 26 Coral Power AD 27 Coral Power PaciCorp East Bonneville Power Administration NF 28 Coral Power PaciCorp East Avista NF 29 Coral Power PacifiCorp East Sierra Pacifc Power NF 30 Coral Power PacifCorp East Bonnevile Power Administration NF 31 Coral Power PaciCorp East Sierra Pacific Power NF 32 Coral Power Idaho Power Company Sierra Pacific Power NF 33 Coral Power NorthWestern/PacifiCorp East Bonnevile Power Administration NF 34 Coral Power Bonnevile Power Administration PacifiCorp East NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.2 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 2009/Q4 (2) iiA Resubmission 04/12/2010 i I OF i' Y . , ._. .... ,(" ccu~t 456)(i;ontlnUeo) (Including transactions reffred 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 identifed in column (d), is provided. 6. Report receipt and delivery loctions 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 (9) 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 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 recived and delivered. 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. Tarif Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) 5.00000 LYPK BORA 26,50E 26,50E 1 5.00000 LYPK BPAT.NWMT 15 H 2 5.00000 LYPK BRDY 10,302 10,30.3 5.00000 LYPK BRDY 288 28E 4 5.00000 LYPK HTSP 64 60 5 5.0000 LYPK LGBP 33,433 33,43 6 5.00000 LYPK LGBP 288 281 7 5.0000 LYPK LOLO 79 7!8 5.0000 LYPK LOLO 391 391 9 5.00000 LYPK M345 33,28C 33,28C 10 5.0000 LYPK M345 186,991 186,991 11 5.00000 M345 BORA 45 4~12 5.00000 M345 LGBP 3,417 3,41 13 5.00000 M345 LGBP 40 4(14 5.00000 M345 BPAT.NWM ~2~15 5.00000 MDSK IPCO 12 1.16 5.00000 MLCK BRDY 2,663 2,66 17 5.00000 OBBLPR IPCO 15 1!18 5.00000 OBBLPR LGBP 50 5(19 5.00000 OBBLPR M345 15 1!20 5.00000 21 5.00000 22 5.00000 "23 5.00000 24 5.00000 25 5.00000 26 5.00000 BORA LGBP 1,267 1,261 27 5.00000 BORA LOLO 288 28E 28 5.00000 BORA M345 4,760 4,76C 29 5.00000 BRDY LGBP 506 50E 30 5.00000 BRDY M345 1,724 1,72'31 5.00000 JBWT M345 450 45(32 5.00000 JEFF LGBP 644 64 33 5.00000 LGBP BORA 25 2~34 ~4,134,363 4,134,36; FERC FORM NO.1 (ED. 12-90)Page 329.2 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 .(2) riA Resubmission 04/1212010 I:Li;'- I KI~II i ccunt 456.1 ) (Includiñò" transactns referred to as 'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other elecric utilities, cooperatives, other public authoriies, qualifying facilities, non-trditional utlity suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinc 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 authori. 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 ofthe 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 accunting adjustments or "true-ups" for service proided in prior reportng periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of coes. Line Payment By Ener Recived From Energy Delivered To Statistical No.(Company of Public Authorit)(Company of Public Authori)(Company of Public Authori)Classif (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Coral Power Bonnevile Powr Administtin Sierra Paci Power NF 2 Coral Power Avista Sierra Pacific Power NF 3 Coral Power Sierra Paci Powr PacifiCorp East NF 4 Coral Power Sierra Paci Power Bonnevile Power Administration NF 5 Energy Authority AD 6 Endure Energy Paciforp East Bonneville Power Administration NF 7 Endure Energy Paciorp East Bonnevile Power Administration SFP 8 Endure Energy Pacifiorp East Avista NF 9 Endure Energy Paciorp East Avista SFP 10 Highland Energy AD 11 Macquarie Cook PacifiCorp East Bonneville Powr Administration NF 12 Morgan Stanley Capital Group AD 13 Morgan Stanley Capital Group PacifiCorp East Bonneville Power Administration NF 14 Morgan Stanley Capital Group Paciforp East Avista NF 15 Morgan Stanley Capital Group NortWestern/PacifCorp East PacifiCorp East NF 16 Morgan Stanley Capital Group Paciorp East Bonnevile Power Administration NF 17 Morgan Stanley Capitl Group NortWestemlPaciCorp East Paciorp East NF 18 Morgan Stanley Capital Group NortWestem/PacifiCorp East Bonnevile Power Administration NF 19 Morgan Stanley Capital Group Nortwetem/PaciCorp East Sierra Pacific Power NF 20 Morgan Stanley Capital Group Bonnevile Power Administration PacifiCorp East NF 21 Morgan Stanley Capital Group PacifCorp East PacifiCorp East NF 22 Nortwestem Energy AD 23 Northwestern Energy (Merchant)NortWestemlPacifiCorp East Bonneville Power Administration NF 24 Pacificorp Power Marketing AD 25 Pacicorp Power Marketing PacifiCorp East PacifiCorp West NF 26 Pacicorp Power Marketing PaciCorp East PacifiCorp west NF 27 Pacificorp Power Marketing PaciCorp East Idaho Power Company NF 28 Pacificorp Power Marketing PaciCorp East PacifCorp East SFP 29 Pacicorp Power Marketing Pacifiorp East Bonneville Power Administration NF 30 Pacifcorp Power Marketing PacifiCorp East Sierr Pacifc Power NF 31 Pacificorp Power Marketing PacifiCorp East Sierra Pacifi Power SFP 32 Pacificorp Power Marketing PacifiCorp East PacifiCorp West NF 33 Pacificrp Power Marketing PacifiCorp East PacifiCorp East NF 34 Pacicorp Power Marketing Pacifiorp East PacifiCorp West NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.3 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 2009/Q4 (2) nA Resubmission 0411212010 i ! qF y i-uK U! Ht:K.:)_l~ cco~Pit 4~ti)(l;ontinued) (Including transactons reftred 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 loctions 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 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 recived and delivered. 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. Tariff Number Designation)Designation)(MW)Received Delivere (e)(f)(g)(h)(i)(j) 5.00000 LGBP M345 4,931 4,931 1 5.00000 LOLO M345 308 301 2 5.00000 M345 BRDY 150 15C 3 5.00000 M345 LGBP 870 87C 4 5.00000 5 5.00000 BORA LGBP 1,106 1,1OE 6 5.00000 BORA LGBP 4,938 4,931 7 5.00000 BORA LOLO 2,075 2,07!8 5.00000 BORA LOLO 600 501 9 5.00000 10 5.00000 BORA LGBP 11 11 11 5.00000 12 5.00000 BORA LGBP 12,902 12,90~13 5.00000 BORA LOLO 1,257 1,251 14 5.00000 BPAT.NWMT BRDY 35 3~15 5.00000 BRDY LGBP 184 1~16 5.00000 HTSP BRDY 38 31 17 5.00000 JEFF LGBP 339 33~18 5.00000 JEFF M345 285 28!19 5.00000 LGBP BRDY 54 54 20 5.00000 MLCK BRDY 997 99,21 5.0000 22 5.00000 JEFF LGBP 46 41 23 5.00000 24 5.00000 BORA ENPR 182,128 182,121 25 5.00000 BORA JBSN 160 16(26 5.00000 BORA JBWT 464 4&:27 5.00000 BORA KPRT 48 41 28 5.00000 BORA LGBP 3,993 3,99 29 5.00000 BORA M345 3,689 3,68~30 5.00000 BORA M345 3,393 3,39:31 5.00000 BORA M500 950 951 32 5.00000 BRDY BRDY 2,183 2,18.33 5.00000 BRDY ENPR 1,399 1,39!34 0 4,134,363 4,134,36~ FERC FORM NO.1 (ED. 12-90)Page 329.3 Name of Respondent This oo0rt Is:Date ot Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) OA Resubmission 04/121010 ccunt 456.1 ) (Includina trnsactions referred to as 'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilties, non-traditional utilit suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of trnsmission service involvng the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public autori 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 authori that the energy was delivered to. Provide the full name of each company or public authori. Do not abbreviate or trncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has wih the enties listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classifcation coe base on the original contrctual ters 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 Serice, 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 acunting 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 Ener Recived From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Autori)(Company of Public Authorit)Classifi- (Footnote Affliation)(Footnote Afliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Paciicorp POwer Marketing Paciorp East Bonneville Power Administration NF 2 Pacificorp Power Marketing Paciorp west Paciorp East NF 3 Pacifcorp Power Marketing PaciCorp West PacifiCorp East NF 4 Pacicorp Power Marketing PacifiCorp West Bonnevile Power Administration NF 5 Pacifcorp Power Marketing PacifiCorp west Avista NF 6 Pacificorp Power Marketing Paciorp West Sierra Pacifc Power NF 7 Pacificorp Power Marketing Idaho Powr Company PaciCorp East NF 8 Pacicorp Power Marketing Idaho Power Company Paciorp East LFP 9 Pacificorp Power Marketing Idaho Power Company PaciCorp East NF 10 Pacificorp Power Marketing Idaho Power Company Pacifiorp East LFP 11 Pacificorp Power Marketing Idaho Powr Company PaciCorp West NF 12 Pacificorp Power Marketing Idaho Power Company Sierr Pacifi Power NF 13 Pacifcorp Power Marketing Idaho Power Company PacifiCorp West NF 14 PaciflCrp Power Marketing Idaho Power Company PacifCorp West LFP 15 Pacicorp Power Marketing Bonneville Power Administration PacifiCorp East NF 16 Pacificorp Power Marketing Bonnevile Power Administration Sierra Pacific Power NF 17 Pacificorp Power Marketing Avista PacifiCorp West NF 18 Portland General Electric AD 19 Portland General Electric NortWestem/Paciorp East Bonneville Power Administration SFP 20 Portland General Electric PacifCorp East Bonnevile Power Administration NF 21 Portland General Electric NortWesternPaciorp East Bonnevile Power Administration NF 22 Portland General Electric Sierr Paci Powr Bonnevile Power Administration NF 23 Portland General Electric PacifiCorp East PacifCorp East NF 24 Powerex Corp.AD 25 Powerex Corp.PacifiCorp East NortWestern/PacifiCorp East NF 26 Powerex Corp.PacifiCorp East PacifiCorp East NF 27 Powerex Corp..PacifCorp East PacifiCorp West NF 28 Powerex Corp.PacifiCorp East Bonnevile Power Administration NF 29 Powerex Corp.PacifiCorp East Bonnevile Power Administration SFP 30 Powerex Corp.PacifiCorp East Avista NF 31 Powerex Corp.PacifCorp East Sierra Pacific Power NF 32 Powerex Corp.NortWestemlPaciCorp East PacifiCorp East SFP 33 Powerex Corp.NortWestemlPaciorp East PacifiCorp East NF 34 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East SFP TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.4 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 2009/Q4 (2) i:A Resubmission 04/1212010 ~ ¡;I II T . ; i'" ccoun. ~"ul\ ..ontinued) (Including transactions reftered to as 'wlieeling') 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 contrct. 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 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 (j) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Billng TRNSFER OF ENERGY Line Schedule 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) 5.00000 BRDY LGBP 2,465 2,46!1 5.00000 ENPR BORA 24,022 24,02.2 5.00000 ENPR BRDY 4,300 4,3OC 3 5.00000 ENPR LGBP 63 6~4 5.00000 ENPR LOLO 50 5C 5 5.00000 ENPR M345 1,453 1,45~6 5.00000 JBWT BORA 14,163 14,16~7 5.00000 JBWT BORA 57,723 57,72~8 5.00000 JBWT BRDY 144,5n 144,57i 9 5.00000 JBWT BRDY 221 221 10 5.00000 JBWT ENPR 1,375 1,31f 11 5.00000 JBWT M345 2,673 2,67.:12 5.00000 JBWT M500 -11,278 -11,27f 13 5.00000 JBWT M500 542,728 542,72f 14 5.00000 LGBP BORA 969 96S 15 5.0000 LGBP M345 275 27S 16 5.00000 LOLO ENPR 3,039 3,03!17 5.00000 18)' 5.00000 BPAT.NWMT LGBP 160 16(19 5.00000 BRDY LGBP 63 6~20 5.00000 JEFF LGBP 7,348 7,34f 21 5.00000 M345 LGBP 450 45C 22 5.00000 MLCK BRDY 2,348 2,34f 23 5.0000 24 5.00000 BORA BPAT.NW 798 79a 25 5.00000 BORA BRDY 801 801 26 5.00000 BORA ENPR 2,692 2,69~27 5.00000 BORA LGBP 83,84C 83,84 28 5.00000 BORA LGBP 3,584 3,58~29 5.00000 BORA LOLO 2,251 2,251 30 5.00000 BORA M345 85 8!31 5.00000 BPAT.NWMT BORA 32 5.00000 BPAT.NWMT BRDY 544 54'33 5.00000 BPAT.NWMT BRDY 6,466 6,46E 34 (J 4,134,363 4,134,36~ FERC FORM NO.1 (ED. 12-90)Page 329.4 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 2009/Q4 (2)A Resubmission 04/121010 t:YK U i ccunt 4:Jö. 1) (Includina transactions referred to as 'wheelina') 1. Report all transmission of eledrici, Le., wheeling, provided for other elecric utilities, coeratives, other public authorities, qualifying facilties, non-traditional utlity suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinc 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 authoriy that the energy was recived frm and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authori. Do not abbreviate or trncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has wih the entiies listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code base on th original contradual terms and coditions ofthe 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 servic, OS - Other Transmission Servce and AD - Out-of-Period Adjustments. Use this coe for any accunting adjustments or "tre-ups" for service provided in prior reportng periods. Provide an explanation in a footnote for each adjustment. See Generallnstrudion for definitions of coes. Line Payment By Energy Received From Energy Delivere To Statistical No.(Company of Public Authorit)(Company of Public Authori)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Powerex Corp.NortWestenVadforp Ea~Bonneville Power Administration NF 2 Powerex Corp.NorthWe~enVadforp Eas Sierra Pacic Power NF 3 Powerex Corp.Padforp East NorthWestern/PacifiCorp East NF 4 Powerex Corp.Pacorp Ea~PaciCorp West NF 5 Powerex Corp.Padforp East Idaho Power Company NF 6 Powerex Corp.PacifiCorp East Bonnevile Power Administration NF 7 Powerex Corp.Padfor East Bonnevile Power Administration SFP 8 Powerex Corp.PaciiCorp East Avista NF 9 Powerex Corp.PacifiCorp East Sierra Pacic Power NF 10 Powerex Corp.Padforp Ea~Sierr Pacic Power SFP 11 Powerex Corp.Pacifiorp VVt PaciCorp East NF 12 Powerex Corp.Padforp VYst PaciCorp East NF 13 Powerex Corp.PaciCorp West PacifiCorp East SFP 14 Powerex Corp.Paciorp West PacifiCorp West NF 15 Powerex Corp.Paciforp West Sierra Pacific Power NF 16 Powerex Corp.NortWesternPacifCorp East PacifiCorp East NF 17 Powerex Corp.NorthWestern/PaciCorp East PacifiCorp East SFP 18 Powerex Corp.NorthWestem/PacifCorp East Sierra Pacic Power SFP 19 Powerex Corp.PacifiCorp West NorthWestern/PacifiCorp East NF 20 Powerex Corp.PaciCorp VYst NorthWestem/PacifiCorp East NF 21 Powerex Corp.PacifiCorp West Pacifiorp East NF 22 Powerex Corp.PacifiCorp West PacifiCorp West NF 23 Powerex Corp.Paciorp West Idaho Power Company NF 24 Powerex Corp.Paciorp VYst NortWestern/PacifiCorp East NF 25 Powerex Corp.PaciCorp VYst Bonnevile Power Administration NF 26 Powerex Corp.Paciorp West Avista NF 27 Powerex Corp.PacifiCorp West Sierr Pacific Power NF 28 Powerex Corp.PaciCorp West PacifiCorp West NF 29 Powerex Corp.Idaho Power Company NorthWe~em/PacifiCorp East NF 30 Powerex Corp.Idaho Power Company PacifiCorp West NF 31 Powerex Corp.Idaho Power Company Bonnevile Power Administration NF 32 Powerex Corp.Idaho Power Company Avista NF 33 Powerex Corp.NorthWestern/PacifiCorp East Bonnevile Power Administration NF 34 Powerex Corp.Bonnevile Power Administration PacifiCorp East NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.5 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 2009/Q4 (2) OA Resubmission 04/1212010 ! q!" ELI=(; i KI~II T ~" "' ".., ,.v,ll' ccunt 4~ti)((;Ontlnued)(Includinatransactions reffred to as 'wneelina') 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 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. FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY Line Schedule 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) 5.00000 BPAT.NWMT LGBP 563 56 1 5.00000 BPAT.NWMT M345 100 10(2 5.00000 BRDY BPAT.NWMT 87 8 3 5.00000 BRDY ENPR 2,872 2,87 4 5.00000 BRDY IPCO 200 20(5 5.00000 BRDY LGBP 16,760 16,76(6 5.00000 BRDY LGBP 8,87E 8,87E 7 5.0000 BRDY LOLa 4 i 8 5.00000 BRDY M345 13 1.9 5.00000 BRDY M345 16,135 16,13!10 5.00000 ENPR BORA 2,342 2,34 11 5.00000 ENPR BRDY 72,729 72,721 12 5.00000 ENPR BRDY 49,763 49,76 13 5.00000 ENPR JBSN 37 3 14 5.0000 ENPR M345 6,911 6,911 15 5.00000 HTSP BRDY 1,254 1,25i 16 5.00000 HTSP BRDY 12,889 12,88~17 5.00000 HTSP M345 6,708 6,70f 18 5.00000 JBSN AVAT.NWMT 10 H 19 5.00000 JBSN BPAT.NWMT 248 24f 20 5.00000 JBSN BRDY 543 54~21 5.00000 JBSN ENPR 340 34l 22 5.00000 JBSN IPCO 800 80l 23 5.00000 JBSN JEFF 64 6'24 5.00000 JBSN LGBP 12,794 12,7~25 5.00000 JBSN LOLa 38 3f 26 5.00000 JBSN M345 18 H 27 5.00000 JBSN M500 17 1 28 5.00000 JBWT BPAT.NWMT 86 8E 29 5.00000 JBWT ENPR 313 31 30 5.00000 JBWT LGBP 6,94C 6,94(31 5.00000 JBWT LOLa 72 7.32 5.00000 JEFF LGBP 479 47!33 5.00000 LGBP BORA 5,675 5,67f 34 ~4,134,363 4,134,36 FERC FORM NO.1 (ED. 12-90)Page 329.5 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Oriinal (Mo, Da, Yr)End of 2009/Q4 (2) ÕA Resubmission 04121010 t:Lt(; i ~I'"_II T '. ceunt 456.1) (Includiìia transactons referred to as 'wheelinaf 1. Report all transmission of eledricity, i.e., wheeling, provided for other eledric utilities, 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 distind type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public autority 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 authori. Do not abbreviate or trncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has wit 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 ofthe 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 Servic, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Servce 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 Instructon for definitons of coes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authorit)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Powerex Corp.Bonneville Power Administtion PacifiCorp East NF 2 Powerex Corp.Bonneville Powr Administtin PaciCorp west NF 3 Powerex Corp.Bonneville Power Administrtion Sierra Pacific Power NF 4 Powerex Corp.Bonnevile Powr Adminisraion Sierra Pacifi Power NF 5 Powerex Corp.Avista PaciCorp East NF 6 Powerex Corp.Avist PaciCorp East NF 7 Powerex Corp.Avista Sierr Pacific Power NF 8 Powerex Corp.Sierra Pacic Power PacifiCorp East NF 9 Powerex Corp.Sierra Pacic Power NorthWestern/PacifiCorp East NF 10 Powerex Corp.Sierr Pacic Power PacifiCorp East NF 11 Powerex Corp.Sierra Paciic Power Bonnevile Power Administration NF 12 Powerex Corp.Sierr Paci Powr Avista NF 13 Powerex Corp.Paciorp East PaciCorp East NF 14 PPL EnergyPlus, LLC (EPLU)AD 15 PPL EnergyPlus. LLC (EPLU)PacifiCorp East Bonnevile Power Administration NF 16 PPL EnergyPlus, LLC (EPLU)PaciCorp East Bonnevile Power Administration SFP 17 PPL EnergyPlus, LLC (EPLU)NorthWestemlPacifiorp East Bonnevile Power Administration NF 18 PPL EnergyPlus. LLC (EPLU)PacifiCorp East PacifiCorp East NF 19 PPM Energy AD 20 PPM Energy PacifiCorp East Bonnevile Power Administration NF 21 PPM Energy PacifiCorp East Avista NF 22 PPM Energy NorthWesternlPacifiorp East Bonnevile Power Administration NF 23 PPM Energy Bonnevile Power Administration PacifCorp East NF 24 PPM Energy Bonnevile Power Administration Idaho Power Company NF 25 PPM Energy Sierr Paci Power Bonneville Power Administration NF 26 PPM Energy P,aciforp East PaciCorp East NF 27 Puget Sound Energy AD 28 Puget Sound Energy PaciCorp East Bonneville Power Administration NF 29 Puget Sound Energy PacifiCorp East Pacifiorp East NF .30 Rainbow Energy Marketing Company AD 31 Rainbow Energy Marketing Company PacifiCorp East PacifiCorp East NF 32 Rainbow Energy Marketing Company PacifiCorp East Bonnevile Power Administration NF 33 Rainbow Energy Marketing Company PacifiCorp East Avista NF 34 Rainbow Energy Marketing Company PaciiCorp East Sierra Pacic Power NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.6 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 2009/Q4 (2) OA Resubmission 04/12/2010 v. ccount 456)(Contlnued) (Including transactons raftred 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 specifed in the contract. 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 (j) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY Une Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours Megavvatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivere (e)(f)(g)(h)(i)ü) 5.00000 LGBP BRDY 564 56-1 5.00000 LGBP JBSN 519 5H 2 5.00000 LGBP M345 985 98f 3 5.00000 LGBP M345 4,420 4,42(4 5.00000 LOLO BORA 430 43(5 5.00000 LOLO BRDY 228 22f 6 5.00000 LOLO M345 557 557 7 5.00000 M345 BORA 39 39 8 5.00000 M345 BPAT.NWMT 19 19 9 5.00000 M345 BRDY 1,293 1,29 10 5.00000 M345 LGBP 6,242 6,24.11 5.00000 M345 LOLO 114 11~12 5.00000 MLCK BRDY 4,780 4,78C 13 5.00000 14 5.00000 BRDY LGBP 3,930 3,93C 15 5.00000 BRDY LGBP 13,958 13,95f 16 5.00000 JEFF LGBP 4,276 4,27€17 5.00000 MLCK BRDY 3,255 3,25f 18 5.00000 19 5.00000 BORA LGBP 3,564 3,56i 20 5.00000 BORA LOLO 400 40(21 5.00000 JEFF LGBP 1,800 1,80(22 5.00000 LGBP BORA 686 68E 23 5.00000 LGBP IPCO 100 10Cl 24 5.00000 M345 LGBP 300 30C 25 5.00000 MLCK BRDY 1,220 1,22C 26 5.00000 f-27 5.00000 BRDY LGBP 7,588 7,58E 28 5.00000 MLCK BRDY ~1,320 1,32C1 29 5.00000 30 5.00000 BORA BRDY 400 400 31 5.00000 BORA LGBP 590 59C1 32 5.00000 BORA LOLO 3,780 3,78C 33 5.00000 BORA M345 6,529 6,529 34 0 4.134.363 4.134,36;i FERC FORM NO.1 (ED. 12-90)Page 329.6 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 2009/Q4 (2) ñA Resubmission 04/121010 T l'YK U ccum456:1) (Indudina transactns referr to as 'wheeling'). 1. Report all transmission of electricity, i.e., wheeling, provided for other elecric utilities, cooperatives, other public autorities, qualifying facilities, non-trditional utilty suppliers and ultimate customers for th 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 autri that paid for the trnsmission 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 authori. Do not abbreiate or trncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has wit the enties listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classifcation code based on the original contractual terms and conditions ofthe serice 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 serice, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any acunting 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 Recived From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authori)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Rainbow Energy Marketing Company PaciCorp East Sierra Paciic Power SFP 2 Rainbow Energy Marketing Company NortWestemlPacifiCorp East PacifiCorp East NF 3 Rainbow Energy Marketing Company NortWestemlPaciCorp East PacifiCorp East NF 4 Rainbow Energy Marketing Company NorthWestem/PaciCorp East Sierra Pacific Power NF 5 Rainbow Energy Marketing Company NorthWestem/Pacifiorp East Sierr Pacific Power SFP 6 Rainbow Energy Marketing Company PaciCorp East Bonnevile Power Administration NF 7 Rainbow Energy Marketing Company Paciorp East Avista NF 8 Rainbow Energy Marketing Company Paciorp East Avista SFP 9 Rainbow Energy Marketing Company Paciar East Sierra Pacic Power NF 10 Rainbow Energy Marketing Company Paciar East Sierra Pacific Power SFP 11 Rainbow Energy Marketing Company NorthWestemlPacifiorp East Bonnevile Power Administration NF 12 Rainbow Energy Marketing Company NorthWesternlPaciCorp East Avista NF 13 Rainbow Energy Marketing Company NortWestem/PacifiCorp East Sierra Pacic Power NF 14 Rainbow Energy Marketing Company Bonnevile Power Administration Sierra Pacific Power 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 Sierr Pacic Power Bonnevile Power Administration NF 18 Rainbow Energy Marketing Company PaciCorp East PacifCorp East NF 19 Seattle City Light AD 20 Seattle City Light NF 21 Sempra Energy AD 22 Sierra Pacific Power AD 23 Sierr Pacific Power PacifiCorp East Avista NF 24 Sierra Pacifi Power PacifiCorp East Sierra Pacific Power NF 25 Sierra Pacific Power PacifiCorp East Sierra Pacic Power SFP 26 Sierra Pacifc Power NortWestem/Pacifiorp East PacifiCorp East NF 27 Sierra Pacific Power PaciCorp East Sierra Pacif Power NF 28 Sierra Pacifi Power Paciorp East Sierra Pacific Power SFP 29 Sierra Pacific Power NorthWestem/PacifiCorp East PaciCorp East NF 30 Sierra Pacic Power PaciCorp West Sierra Pacifc Power NF 31 Sierra Pacifc Power NortWestern/PacifCorp East PacifiCorp East NF 32 Sierra Pacifc Power NorthWestem/PaciCorp East Sierra Pacific Power NF 33 Sierra Pacific Power Bonneville Power Administration Sierra Pacific Power NF 34 Sierra Pacific Power Avista Sierra Pacific Power NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.7 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 2009/Q4 (2) tiA Resubmission 04/12/2010 ! qf ELEC-i KIl,l I Y . .(P ccunt 456)(Contínued) (Including transactons reffred to as 'wlieeling') 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 loctions 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 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 u) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY Line Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours Me.!watt HOUrs No. Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)ü) 5.00000 BORA M345 1,296 1,296 1 5.00000 BPAT-NWMT BORA 240 240 2 5.00000 BPAT.NWMT BRDY 533 53.:3 5.00000 BPAT.NWMT M345 733 73 4 5.00000 BPAT.NWMT M345 275 27f 5 5.00000 BRDY LGBP 1,020 1,02C 6 5.00000 BRDY LOLO 400 400 7 5.0000 BRDY LOLO 1,051 1,051 8 5.00000 BRDY M345 1,024 1,02..9 5.00000 BRDY M345 456 45€10 5.00000 JEFF LGBP 1,000 1,OOC 11 5.00000 JEFF LOLO 1,200 1,20C 12 5.00000 JEFF M345 175 17f 13 5.00000 LGBP M345 345 34f 14 5.00000 LOLO M345 1,853 1,85 15 5.00000 LOLO M345 1,312 1,31:.16 5.00000 M345 LGBP 45 4f 17 5.00000 MLCK BRDY 4,451 4,451 18 5.00000 19 5.00000 20 5.00000 21 5.00000 22 5.00000 BORA LOLO 2 23 5.00000 BORA M345 2,624 2,62..24 5.00000 BORA M345 5,353 5,35.:25 5.00000 BPAT.NWT BRDY 1,105 1,10f 26 5.00000 BRDY M345 867 86 27 5.0000 BRDY M345 400 40(28 5.00000 HTSP BRDY 6,826 6,82€29 5.00000 JBSN M345 3,982 3,98..30 5.00000 JEFF BORA 90 9C 31 5.00000 JEFF M345 10,826 10,82E 32 5.00000 LGBP M345 53,969 53,96~33 5.00000 LOLO M345 7,628 7,62€34 0 4,134,363 4,134,36 FERC FORM NO.1 (ED. 12-90)Page 329.7 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 2009/Q4 (2)A Resubmission 04/121010 i:UK U.I Ht: K~l~~ccunt 40b.1) (Includino transactons referred to as 'wheelin ') 1. Report all transmission of electricity, i.e., wheeling, provided for other elecric utilties, coperatives, other public authorities, qualifying facilties, 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 authori 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 authorit that the energy was delivered to. Provide the full name of each company or public autority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has wit the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classifcation coe base 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 Serice, 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 accunting 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 Recived From Energy Delivered To Statistical No.(Company of Public Authori)(Company of Public Autori)(Company of Public Authori)Classif (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Sierra Pacifc Power Sierr Paci Powr PacifiCorp East NF 2 Sierra Pacific Power Sierr Paci Powr NortWestern/PacifiCorp East NF 3 Sierra Pacific Power Sierr Paci Powr Pacifiorp East NF 4 Sierra Pacifc Power Sierr Paci Power PaciCorp West .NF 5 Sierra Pacific Power Sierra Paci Power NorthWestem/PaciCorp East NF 6 Sierra Pacific Power Sierr Paciic Power Bonnevile Power Administration NF 7 Sierr Pacific Power Sierr Pacic Power Avista NF 8 Sierra Pacific Power PaciiCorp East PacifiCorp East NF 9 Sierra Pacific Power Idaho Power Company Idaho Power Company NF 10 TransAlt Energy Marketing AD 11 TransAlta Energy Marketing Paciorp East Bonnevile Power Administration NF 12 TransAlta Energy Marketing NortWesm/Paciorp East Sierr Pacific Power NF 13 TransAlta Energy Marketing PaciCorp East Bonnevile Power Administration NF 14 TransAita Energy Marketing NortWestemlPaciCorp East PacifiCorp East NF 15 TransAlt Energy Marketing Bonnevile Power Administration Paciorp East NF 16 TransAlta Energy Marketing Bonnevile Power Administration PacifCorp East NF 17 TransAta Energy Marketing Bonnevile Power Administration Sierra Pacific Power NF 18 TransAlta Energy Marketing Sierr Pacifi Power Bonnevile Power Administration NF 19 UAMPS AD 20 UAMPS PacifiCorp East Sierra Pacific Power NF 21 WPSE Integrys Energy AD 22 23 24 25 26 27 28 29 30 31 32 33 34 TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.8 Name of Respondent 1 his oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/12/2010 i I:U:(. i ~!.,n T 'Y' ccoun ontinued) (Including transactions reftered to as 'wheelina') 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 identifcation 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 spefied 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. FERCRate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY line SCedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No. Tari Number Designation)Designation)(MW)Received Delivere (e)(f)(g)(h)(i)0) 5.00000 M345 BORA 325 321 1 5.00000 M345 BPAT.NWMT 75 7!2 5.00000 M345 BRDY 15 1E 3 5.00000 M345 JBSN 886 88E 4 5.0000 M345 JEFF 115 111 5 5.0000 M345 LGBP 15,478 15,471 6 5.00000 M345 LOLO 818 811 7 5.00000 MLCK BRDY 3,443 3,44 8 5.00000 OBBLPR IPCO 272 27,9 5.00000 10 5.00000 BORA LGBP 6,367 6,36 11 5.00000 BPAT.NWMT M345 80 81 12 5.00000 BRDY LGBP 111 111 13 5.00000 HTSP BRDY 175 17"14 5.00000 LGBP BORA 125 12f 15 5.00000 LGBP BRDY 21 21 16 5.00000 LGBP M345 561 561 17 5.00000 M345 LGBP 348 34~18 5.00000 ...19 5.0~~BORA M345 345 341 20 5.00000 21 0.00000 22 0.00000 23 0.00000 24 0.00000 25 0.00000 26 0.00000 27 0.0000 28 0.00000 29 0.0000 30 0.00000 31 0.00000 32 0.00000 33 0.00000 34 0 4,134,363 4,134,36~ FERC FORM NO.1 (ED. 12-90)Page 329.8 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 2oo91Q4 (2) OA Resubmission 04121010 (Including transact~~; r~We~e' to as 'wfle~~') onunueo) 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 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 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respecvely. 11. Footnote entnes and provide explanations following all reuire data. REVNUE FROM TRANSMISSION OF ELECTRICIT FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($),Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 1,068,534 317,593 1,44,127 1 -900,632 -900,632 2 1,051,68C 145,585 1,197,265 3 -427,971 -427,971 4 462,447 -138,04 324,401 ,5 -457,526 -457,526 6 1,937,346 13,569 1,950,915 7 -1,815,612 -1,815,612 8 13,760 13,760 9 120,794 120,794 10 10,615 1,515 12,130 11 -5,017 -5,017 12 54,604 54,604 13 11,591 11,591 14 -5,256 -5,256 15 -3,645 -3,645 16 1,215 1,215 17 928 928 18 -4,897 -4,897 19 488 488 20 478 478 21 1,800 1,800 22 41,646 41,646 23 4,261 4,261 24 -1,684,723 -1,684,723 25 271 271 26 475 475 27 192 192 28 365 365 29 98 98 30 219 219 31 4,300 4,300 32 12,295 12,295 33 12,494 12,494 34 978,408 72,465 °1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330 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 2009/04 (2) nA Resubmission 04/12/2010 lO.f t:Lt:l; i KI.i,11 y' FQR ~~ccount 456) (Continued) (Including transactions reftred to as 'w eeling') 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 (j) 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 ($)I Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 128 128 1 705 705 2 2,101 2,101 3 21,852 21,852 4 1,170 1,170 5 2,294 2,294 6 6,241 6,241 7 477 477 8 210 210 9 10 11 21 21 12 35,114 35,114 13 4,541 4,541 14 1,539 1,539 15 1,565 1,565 16 269 269 17 140 140 18 1,858 1,858 19 4,772 4,772 20 2,793 2,793 21 1,699 1,699 22 3,043 3,043 23 88 88 24 49 49 25 5,519 5,519 26 243 243 27 333 333 28 9,128 9,128 29 1,230 1,230 30 712 712 31 289 289 32 543 543 33 13,040 13,040 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330.1 Name of Respondent This i ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1)~An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 041121010 1 Ut T rldl' I. I. nCI'j: ,ii~ccunt 456) (Continued) (Including transactons reftred to as 'w eeling') 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (i), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purses only on Page 401, Lines 16 and 17, respecvely. 11. Footnote entries and provide explanations following all required data. REVNUE FROM TRNSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)I No. (k)(I)(m)(n) 14,504 14,504 1 8 8 2 5,637 5,637 3 158 158 4 35 35 5 18,293 18,293 6 158 158 7 43 43 8 214 214 9 18,209 18,209 10 102,313 102,313 11 25 25 12 1,870 1,870 13 22 22 14 14 14 15 7 7 16 1,457 1,457 17 8 8 18 27 27 19 8 8 20 -572 -572 21 3 3 22 -330 -330 23 -63,746 -63,746 24 319 319 25 -99,092 -99,092 26 6,042 6,042 27 1,373 1,373 28 22,701 22,701 29 2,413 2,413 30 8,22 8,222 31 2,146 2,146 32 3,071 3,071 33 119 119 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12.90)Page 330.2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/12/2010 FQR ~ I. Mt:K;:~f¡ ccount 456) (continued) (Includina transactions reffred to as 'w eeting') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)I Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 23,516 23,516 1 1,469 1,469 2 715 715 3 4,149 4,149 4 .4 -4 5 2,403 2,403 6 10,730 10,730 7 5,167 5,167 8 64 646 9 .174 -174 10 646 646 11 -314,673 -314,673 12 27,747 27,747 13 2,703 2,703 14 75 75 15 396 396 16 82 82 17 729 729 18 613 613 19 116 116 20 2,144 2,144 21 -275 .275 22 74 74 23 -1,538,539 -1,538,539 24 814,222 814,222 25 715 715 26 2,074 2,074 27 215 215 28 17,851 17,851 29 16,492 16,492 30 15,169 15,169 31 4,247 4,247 32 9,759 9,759 33 6,254 6,254 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330.3 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) OA Resubmission 041212010 ~L~l, I n.i~ii T i-gK "- i~~ccoun ontinued) (Including transactions reftred to as 'w eeling') 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components ofthe amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary setement, induding the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Recived and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respeely. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRNSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 11,020 11,020 1 107,393 107,393 2 19,224 19,224 3 282 282 4 224 224 5 6,496 6,496 6 63,317 63,317 7 258,057 258,057 8 64,34 64,34 9 988 988 10 6,147 6,147 11 11,950 11,950 12 -50,419 -50,419 13 2,426,321 2,426,321 14 4,332 4,332 15 1,229 1,229 16 13,586 13,586 17 -26,303 -26,303 18 283 283 19 112 112 20 13,005 13,005 21 796 796 22 4,156 4,156 23 -2,112,297 -2,112,297 24 2,971 2,971 25 2,982 2,982 26 10,022 10,022 27 312,137 312,137 28 13,343 13,343 29 8,381 8,381 30 316 316 31 32 2,025 2,025 33 24,073 24,073 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330.4 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 2009/Q4 (2)OA Resubmission 04112/2010 ! u.i: ii y i-YK '" ~~ CCUQt 456) (Continued)(IncludinQ transactons reffred to as 'w eeling') 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 u) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respecively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRNSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 2,096 2,096 1 372 372 2 324 324 3 10,692 10,692 4 745 745 5 62,398 62,398 6 33,045 33,045 7 15 15 8 48 48 9 60,071 60,071 10 8,719 8,719 11 270,771 270,771 12 185,268 185,268 13 138 138 14 25,730 25,730 15 4,669 4,669 16 47,986 47,986 17 24,974 24,974 18 37 37 19 923 923 20 2,022 2,022 21 1,266 1,266 22 2,978 2,978 23 238 238 24 47,632 47,632 25 141 141 26 67 67 27 63 63 28 320 320 29 1,165 1,165 30 25,838 25,838 31 268 268 32 1,783 1,783 33 21,128 21,128 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330.5 Name of Respondent ThiS~ort Is:Date of Report Year/Period of Report Idaho Power Company (1 )An Original (Mo, Da, Yr)End of 2oo9/Q4 (2)A Resubmission 04/1212010 (Including transacton:leW~~ ~~'~;.:;lí~q. onUnUed) 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount show in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary setlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settement, incuding the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respecively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRNSMISSION OF ELECTRICIT FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 2,100 2,100 1 1,932 1,932 2 3,667 3,667 3 16,456 16,456 4 1,601 1,601 5 849 849 6 2,074 2,074 7 .145 145 8 71 71 9 4,814 4,814 10 23,239 23,239 11 424 424 12 17,796 17,796 13 -41,560 -41,560 14 6,810 6,810 15 24,186 24,186 16 7,409 7,409 17 5,640 5,640 18 -24,164 -24,164 19 8,420 8,420 20 945 945 21 4,252 4,252 22 1,621 1,621 23 236 236 24 709 709 25 2,882 2,882 26 -45,239 -45,239 27 16,775 16,775 28 2,918 2,918 29 -198,037 -198,037 30 752 752 31 1,109 1,109 32 7,108 7,108 33 12,277 12,277 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330.6 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 2oo9/Q4 (2) ¡=A Resubmission 04/1212010 i .O.f ELECI KI.I,II y' FQR v i ri~n"'v~~CCOuQt 4~O) (Continued) (Including transactons reftred to as 'w eeling') 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 frm all other charges on bils or vouchers rendered, including out of penod 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 setlement 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 (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entnes and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)! Une ($)($)($)(k+l+m)No. (k)(i)(m)(n) 2,437 2,437 1 451 451 2 1,002 1,002 3 1,378 1,378 4 517 517 5 1,918 1,918 6 752 752 7 1,976 1,976 8 1,925 1,925 9 857 857 10 1,880 1,880 11 2,256 2,256 12 329 329 13 649 649 14 3,484 3,484 15 2,467 2,467 16 85 85 17 8,369 8,369 18 -530,280 -530,280 19 1,445,795 1,445,795 20 -307,246 -307,246 21 -1,537,074 -1,537,074 22 5 5 23 6,328 6,328 24 12,908 12,908 25 2,665 2,665 26 2,091 2,091 27 965 965 28 16,460 16,460 29 9,602 9,602 30 217 217 31 26,106 26,106 32 130,142 130,142 33 18,394 18,394 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330.7 Name of Respondent ThiS~rIS:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) A Resubmission 04/121010 i Y FflW "....!- ccu".t 40ö)(l,ontlnued) (Includinatransactons raftred to as 'wheelinai) 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectvely. 11. Footnote entries and provide explanations followng all reuire dat. REVENUE FROM TRNSMISSION OF ELECTRICIT FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 784 784 1 181 181 2 36 36 3 2,137 2,137 4 277 277 5 37,322 37,322 6 1,973 1,973 7 8,303 8,303 8 656 656 9 -308 -308 10 19,513 19,513 11 245 245 12 340 340 13 536 536 14 383 383 15 64 64 16 1,719 1,719 17 1,067 1,067 18 -6,266 -6,266 19 1,085 1,085 20 -237 -237 21 22 23 24 25 26 27 28 29 30 31 32 33 34 978,408 72,465 0 1,050,873 FERC FORM NO.1 (ED. 12-90)Page 330.8 This Page Intentionally Left Blank Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/1212010 2009/Q4 FOOTNOTE DATA ¡Schedule Page: 328 Line No.: 1 Column: e 5, Open Access Transmission Tariff, Volume 5, first revision I$chedule Page: 328 Line No.: 1 Column: h The network service agreement between Idaho Power and the Bonneville Power Administration for the Oregon Trail Electric Cooperative expires September 30, 2011. The billing demand for network service is the customer' s demand at the time of Idaho Power Company transmission system peak and varies by month. ¡Schedule Page: 328 Line No.: 2 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328 Line No.: 3 Column: h The network service agreement between Idaho Power and the Bonneville Power Administration for the USBR expires December 31, 2014. The billing demand for network service is the customer' s demand at the time of Idaho Power Company transmission system peak and varies by month. ISchedule Page: 328 Line No.: 4 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328 Line No.: 5 Column: h The network service agreement between Idaho Power and the Bonneville Power Administration for Raft River expires September 30, 2011. The billing demand for network service is the customer' s demand at the time of Idaho Power Company transmission system peak and varies by month. ¡Schedule Page: 328 Line No.: 6 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ISchedule Page: 328 Line No.: 7 Column: h The network service agreement between Idaho Power and the Bonneville Power Administration for the Priority Firm Customers expires December 31, 2011. The billing demand for network service is the customer' s demand at the time of Idaho Power Company transmission system peak and varies by month. !Schedule Page: 328 Line No.: 8 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328 Line No.: 9 Column: e Legacy, contract prior to the Open Access Transmission Tariff ¡Schedule Page: 328 Line No.: 9 Column: h The contract between Idaho Power and the Milner Irrigation District expires December 31, 2012.¡Schedule Page: 328 Line No.: 10 Column: h I The agreement between Idaho Power and the City of Seattle expires December 31, 2017. City of Seattle has sold this transmission service request to Cargill and Cargill is now responsible for payment. ¡Schedule Page: 328 Line No.: 11 Column: h The contract between Idaho Power and PacifiCorp ¡sedule Page: 328 Line No.: 12 -Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328 Line No.: 13 Column: e Legacy, contract prior to the Open Access Transmission Tariff ¡Schedule Page: 328 Line No.: 13 Column: h The agreement between Idaho Power and the United of Indian Affairs is subject to termination upon ¡Schedule Page: 328 Line No.: 14 Column: e Legacy, contract prior to the Open Access Transmission Tariff ¡Schedule Page: 328 Line No.: 14 . Column: h The contract between Idaho Power and PacifiCorp is for the life of Bridger project per 1992 Restated Transmission Service Agreement (RTSA) FERC filing 3/9/92. I$chedule Page: 328 Line No.: 15 Column: e Legacy, contract prior to the Open Access Transmission Tariff- - Imnaha expires on September 30, =:2010. I I I States Department of the Interior, Bureau 90 days written notice by the Bureau. i m:J ~J IIFERC FORM NO.1 (ED. 12-87) Page 450.1 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 04112/2010 2009/Q4 FOOTNOTE DATA I I I I I I I I I I I i I I I I I I _J~ I I I~ ¡Schedule Page: 32B' Line No.: 15 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328 Line No.: 16 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328 Line No.: 19 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328 Line No.: 25 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.2 Line No.: 21 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.2 Line No.: 23 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.2 Line No.: 24 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.2 Line No.: 26 Column:h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.3 Line No.: 5 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.3 Line No.: 10 Column: hTariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.3 Line No.: 12 Column: hTariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.3 Line No.: 22 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.3 Line No.: 24 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.4 Line No.: 18 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.4 Line No.: 24 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.6 Line No.: 19 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.6 Line No.: 27 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.6 Line No.: 30 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.7 Line No.: 19 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.7 Line No.: 21 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.7 Line No.: 22 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.8 Line No.: 10 Column: hTariff rate refund per FERC Docket ER06-787 Final Order ¡Schedule Page: 328.8 Line No.: 19 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order ¡Scheduie Page: 328.8 Line No.: 21 Column: h Tariff rate refund per FERC Docket ER06-787 Final Order IFERC FORM NO.1 (ED. 12-87) Page 450.2 Name of Respondent This (lort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) l'A Resubmission 04121010 TRANS~ ISSION OF ELECTRICIT BY OTHE S (Accunt 565) (Including transactions referrd to as "wheeling") 1. Report all transmission, i.e. wheeling or electricity provided by other elecric utilities, coperatives, municipalites, 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 necssary to report all companies or public authorities that provided transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification coe 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 Reserations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instrctions 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 sho on bils or vouchers redered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy trnsferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, induding 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 settement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, induding the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entres and provide explanations following all required data. Une TRANSFER OF ENERG't EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER No.Name of Company or Public Statistical ~agawatt-Magawatl-lJemano ~nergy JJèr Total Cost of R=ed tiours chaWes Chawes Chawes Trans~ssionAuthority (Footnote Affliations)Classification Delivere ($($($ (a)(b)(c)(d)(e)(f)(0) 1 Avista Corp AD -51,700 -51,700 2 Avita Corp NF 88,20 88,209 375,44 375,448 3 Avista Corp as -22,376 4 Avista Corp SFP 303,095 303,095 1,290,345 1,290,345 5 Bonneville Power Admin n,409,88 40,886 1,195,428 1,195,428 6 Bonneville Power Admin 53,856 53,856 7 Bonnevile Power Admin 5,703 5,703 25.373 25,373 8 Bonneville Power Admin -85,496 85,496 17,706 172,706 9 Noreste Energy 36,17 36,171 49,933 27,937 77,870 10 NortWesem Energy 115 115 149,700 149,700 11 NortWeste Energy NF 4,707 4,707 25,486 25,486 12 NorWesem Energ as ,-137,354 13 NortWeste Energy SFP 72,250 72,250 777,327 777,327 14 PacfiCorp Inc.151,875 151,875 15 Pacifiorp Inc.125 125 607,500 607,500 16 Pacorp Inc.NF 46,893 46,893 156,935 156,935 TOTAL 1,265,40 1,265,401 1,44,917 5,462,429 -282,651 6,628,695 FERC FORM NO. 1/3-0 (REV. 02-0)Page 332 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) FiA Resubmission 04/12/2010 TRANSfI ISS ION OF ELECTRICITY BY OTHE S. (Accunt 565) (Including transactions referred to as "wheeling") 1. Report all transmission, i.e. wheeling or electricity provided by other elecric utilities, cooperatives, municipalities, other public authorities, qualifying facilties, and others for the quarter. 2. In coumn (a) report each company or public authonty 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 authonties that provided . transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification coe based on the onginal contractual terms and conditions ofthe 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 as - 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), (1) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (1) 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 penod 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 ''TOT AL" 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-Magawau-~mana ~nergy JJtner Total Cost of tiours tiours Chawes Char¡ies Char¡ies TranS~isionAutority (Footnote Affliations)Classification Received Delivered ($($($ (a)(b)(c)(d)(e)(f)g) 1 PacifiCor Inc.as -66,394 2 PacfiCorp Inc.as 516 3 PacifiCorp Inc.as -664 4 Pacilior Inc.SFP 8,150 8,150 1,012,646 1,012.646 5 PaTu Wind Farm. L1c SFP 12,967 12,967 85,881 85,881 6 Portand General Ele Co SFP 90,17 90,17 487,013 487.013 7 Powx Corp.as 198'06~-62,743 8 Seatte City Light SFP 78,223 78,223 198,069 9 Sier Pacific Power Co NF 12,939 12,939 103,490 103,490 10 Sierr Pacific Power Co as 10,267 11 Siera Pacific Power Co as -3,903 12 Snohomish County PUD SFP 10.295 10,295 16,098 16,098 13 14 15 16 TOTAL 1,265,401 1,265,401 1,448,917 5,462,429 -282,651 6,628,695 FERC FORM NO. 1/3-Q (REV. 02-0)Page 332.1 This Page intentionally Left Blank 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 0411212010 2009/Q4 FOOTNOTE DATA ¡Schedule Page: 332 Line No.: 3 Column: g Resale Transmission ¡Schedule Page: 332 Line No.: 5 Column: b Contract Expires 09/30/2016 ¡Schedule Page: 332 Line No.: 6 Column: b Contract Expires 07/16/2011 ¡Schedule Page: 332 Line No.: 9 Column: bContract can be terminated at anytime, with 30 days prior notice. !schedule Page: 332 Line No.: 10 Column: b Contract Expires 03/31/2014 !Schedule Page: 332 Line No.: 12 Column: g Resale Transmission ¡Schedule Page: 332 Line No.: 14 Column: b Contract Expires 06/01/2009 ¡Schedule Page: 332 Line No.: 15 Column: b Contract Expires 05/31/2014 ¡Schedule Page: 332.1 Line No.: 1 Column: g Resale Transmission '§chedule Page: 332.1 Line No.: 2 Column: g Study Expense ISchedule Page: 332.1 Line No.: 3 Column: g Unreserved Use Refund - Sharing Re-distributed 2008 ¡Schedule Page: 332.1 Line No.: 7 Column: g Resale Transmission ISchedule Page: 332.1 Line No.: 10 Column: g Study Expense ¡SChedule Page: 332.1 Line No.: 11 Column: gFERC Rate Refund IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This ~ort Is:Date QfRep.ort Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) n A Resubmission 04121010 MISCELLANEOUS GENERAL EXPENSES (Accunt 930.2) (ELECTRIC) Line Descriltion Amount No.(a (b) 1 Industry Association Dues 356,915 2 Nuclear Power Research Expenses 3 Other Experimental and General Research Expenses 4 Pub & Dist Info to Stkhldrs.. .expn servicing outstanding Securities 277,399 5 Oth Expn =-=5,000 show purpose, recipient, amount. Group if c $5,00 6 Richard Dahl 66,279 7 Christine King 62,095 8 Jon Miler 101,325 9 Gary Michael 63,835 10 Richard Reiten 46,624 11 Joan Smith 62,640 12 Jan Packwood 43,612 13 Judith Johansen 62,638 14 Peter O'Neil 27,200 15 Thomas Wilford 52,800 16 Robert Tintsman 64,800 17 Stephen Allred 37,283 18 19 Chambers of Commerce & Other Civic Organizations 94,186 20 21 Associated Taxpayers of Idaho 21,252 22 Corporate Executie Board 72,869 23 Eastern Oregon Visitor Association 1,500 24 Idaho Association of Counties 1,650 25 Idaho Association of Commerce & Industry 10,000 26 Idaho Economic Development Assocition 1,500 27 Misc Memberships 33,248 28 National Assoc of Corp 6,050 29 Northwest Power Pool 73,623 30 Pacific NW Utilties 35,810 31 Western Electcity Coordinating Council 827,380 32 Wyoming Taxpayers Assoc 1,500 33 34 Misc General Management: 35 New York Stock Exchange 7,154 36 PRNewswire 14,691 37 38 39 40 41 42 43 44 45 46 TOTAL 3,561,160 FERC FORM NO.1 (ED. 12-94)Page 335 Name of Respondent This Report is:Date of Report Year/Period of Report (1) õ An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 0411212010 2oo9/Q4 FOOTNOTE DATA ¡Schedule Page: 335 Line No.: 5Recipient Other Purchased Services Bank of New York Deutsche Bank AmortE Source IncGlobal Insight J P Morgan Securities Jet Clearing Moody' s Analytics Port of Morrow Thomson/ Fincancial Union Bank, N .A. Wells Fargo Stock Based Compensation Misc entries/other services Total Column: b Purpose Mise Port of Morrow-PC Broker Fees Membership Data Subscription Amer Falls-Port Morrow Travel Expense Analyst Service Bond Expense Analyst Service PC Bond Expense Transfer & Fees Stock Expense Mise Amount $ 14,3146,360 35,000 21,280 25,934 20,592 26,040 26,500 5,475 88,354 11,360 126,717 511,379 113,997 $1,033,302 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)End of 2oo9/Q4 (2) EiA Resubmission 04/121010 DEPRECIATION AND AMORTIZATION OF ELECTRIC PlANT (Accunt 403,404,4 5) (Excet amortization of aquisiton adjustmnts) 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 (Accunt 404); and (e) Amortization of Other Electric Plant (ACCunt 405). 2. Report in Section 8 the rates used to compute amortization charges for electc 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 Secion C every fih year beinning with report year 1971, reporting annually only changes to columns (c) through (g) from the complete report of the preceing year. Unless composite depreciation accunting for total depreciable plant is followed, list numercally in column (a) each plant subaccount, accunt or functional classification, as appropriate, to which a rate is applied. Identif at the bottom of Secion 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 informaton for each plant subaccunt, accunt or functional classification Listed in column (a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (l) the type mortality curve seleced 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 Depreation and Amrttin Charges Dereciatin Amorttin of Une De~ation Exnse for Ast Limit Term Amortization of No.Functonal Classification nse Retrent Costs Electric Plant Other Electric Total (Accunt 403)(Accunt 403.1)(Accunt 404)Plant (Acc 405) (a)(b)(c)(d)(e)(f) 1 Intangible Plant 7,061,06 7,061,068 2 Steam Production Plant 18,050,233 18,050,233 3 Nuclar Production Plant 4 Hydraulic Production Plant-Conventional 15,129,051 15,129,051 5 Hydraulic Production Plant-Pumped Storage 6 Other Production Plant 4,976,615 4,976,615 1 Transmission Plant 15,547,600 15,547,600 8 Distribution Plant 37,232,823 37,232,823 9 Regional Transmission and Market Operation 10 General Plant 12,947,424 12,947,424 11 Common Plant-Electc -296,299 -296,299 12 TOTAL 103,587,447 7,061,068 110,648,515 B. Basis for Amortization Charges Accunt 404 Balance to be 2009 Balance to be Remaining months of Amortized Amortization amorted 12/31/09 amortizion 1211/09 (1)48,000 12,000 36,000 36 (2)12,324,719 488,214 11,743,090 - (3)18,182,596 6,272,786 18,391,530 - (4)5,475,561 288,067 5,187,493 216 TOTAL 36,030,876 7,061,068 35,358,113 (1) Shoshone-Bannock Tribe license and use agreement (termination date December 31,2023). (2) Middle snake relicensing costs (amortized over a 30-year license period). (3) Computer softare packages (amortized over a 60 month period from date of purchase). (4) Shoshone-Bannock Right of Way (termination date December 31, 2028). FERC FORM NO.1 (REV. 12.(3)Page 336 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) FiA Resubmission 04/12/2010 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Used in Estimating Depreciation Charges Line uepreciaoie i:stimatelf Net Applfea Monaiit l'verage No.Account No. Plant Base Avg. Service Salvage Depr. rates Curve Remaining (a)(In Th~~~andS)~~l (per~nt)(per:nt)Trr ~~~ 12 310.00 203 75.0C 1.58 R4.0 21.80 13 311.00 138,632 100.00 -10.00 1.52 S1.0 23.30 14 312.10 80,391 60.0C -7.00 1.60 R3.0 22.60 15 312.20 451,391 70.00 -5.00 2.15 R1.5 22.30 16 312.30 4,208 25.00 20.00 2.53 R3.0 12.20 17 314.00 134,759 50.00 -5.00 2.54 SO.5 20.30 18 315.00 62,010 65.00 -7.00 5.47 S1.5 22.20 19 316.00 12,846 50.00 -5.00 6.14 RO.5 20.80 20 316.10 59 10.00 25.00 9.52 L2.5 7.60 21 316.40 248 10.0C 25.00 4.71 L2.5 22 316.50 8:1 10.00 25.00 5.06 L2.5 8.20 23 316.60 106 19.00 25.00 0.35 S2.0 12.00 24 316.70 80 19.00 25.00 3.88 S2.0 16.70 25 316.80 1,76~16.00 30.00 11.75 SO.O 9.30 26 317.000 3,586 27 Subtotal Steam 890,370 28 331.00 153,562 100.00 -25.00 2.70 R2.5 32.10 29 332.10 19,461 90.00 -20.00 2.27 S4.0 27.20 30 332.20 225,304 90.00 -20.00 2.21 S4.0 29.80 31 332.30 5,472 2.87 SQUARE 28.0 32 333.00 192,732 80.00 -5.00 1.90 R3.0 33.00 33 334.00 42,753 50.00 -5.00 2.95 R1.5 25.30 34 335.00 16,799 90.00 2.10 R2.0 30.50 35 335.10 48 15.00 1.93 SQUARE 12.30 36 335.20 393 20.00 3.56 SQUARE 10.70 37 335.30 720 5.00 12.62 SQUARE 2.00 38 336.00 7,493 75.00 1.91 R3.0 30.40 39 Subtotal Hydro 664,737 40 341.00 7,170 35.00 3.47 SQUARE 30.40 41 342.00 4,446 35.00 3.05 SQUARE 32.40 42 343.00 92,651 35.00 3.02 SQUARE 29.70 43 34.00 39,093 35.00 2.93 SQUARE 33.80 44 345.00 24,899 35.00 2.57 SQUARE 28.30 45 346.00 3,054 35.00 3.03 SQUARE 29.50 46 Subtotal Other 171,313 47 350.20 26,919 65.00 1.51 R3.0 54.20 48 352.00 43,095 60.00 -30.00 1.68 R3.0 47.30 49 353.00 304,1~45.00 -5.00 2.06 R1.0 35.40 50 354.00 139,305 65.00 -25.00 1.96 S3.0 48.60 FERC FORM NO.1 (REV. 12-03)Page 337 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) DA Resubmission 041212010 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Use in Estimating Depreation Charges Line uepreciaoie i:stimaæa Net .AJplle MOrtalI Average No.Accunt No.Plant Base Avg. Service Salvage DeFlr. rate Curve Remaining (In Th~~fandS)7:(pe~nt)( et:nt)Tr8e 7~~(a)(d . 12 355.00 95,22 55. DC -60.00 2.81 R2.0 36.70 13 356.00 155,113 65.DC -30.00 1.92 R1.5 48.30 14 359.00 318 65.0C 0.98 R3.0 23.80 15 Subtotl Transmission 764,129 16 361.00 27,551 65.00 -30.00 1.85 R2.5 52.60 17 362.00 181,364 50.0C -5.00 1.89 RO.5 42.10 18 364.00 217,05 44.00 -50.00 3.29 R1.5 31.50 19 365.00 121,12S 47.00 -40.0C 2.95 RO.5 35.10 20 366.00 48,29S 60.00 -20.00 1.95 R2.0 51.20 21 367.00 186,97.i 50.00 -15.00 1.97 SO.5 41.10 22 368.00 401,aa 37.00 5.00 1.67 R1.0 30.80 23 369.00 56,507 35.00 -4.00 3.09 R2.5 25.6C 24 370.00 13,38S 20.00 6.95 01.0 11.90 25 370.10 22,481 15.00 6.76 S3.0 14.40 26 370.20 2,06 2.00 19.38 Square 0.50 27 370.30 41,10S 3.00 25.67 Square 2.50 28 371.10 56 10.00 -5.00 3.68 S4.0 1.40 29 371.20 2,60C 15.00 -5.00 0.63 R2.0 13.90 30 373.00 4,24l 25.00 -25.00 4.09 R1.5 13.90 31 374.00 232 32 Subtotal Distribution 1,326,945 33 390.11 26,50 100.00 -5.00 2.38 S1.5 33.60 34 390.12 40,201 50.00 -5.00 2.24 L2.0 36.30 35 390.20 9,945 30.00 2.58 S3.0 20.80 36 391.10 14,254 20.00 4.97 SQUARE 10.30 37 391.20 21,416 5.00 24.37 SQUARE 2.10 38 391.21 5,156 7.00 13.96 L4.0 3.90 39 392.10 411 10.00 25.00 6.23 L2.5 5.90 40 392.30 2,58C 8.00 50.00 8.62 S2.5 4.30 41 392.40 19,19.10.00 25.00 3.58 L2.5 7.30 42 392.50 614 10.00 25.00 1.49 L2.5 8.60 43 392.60 28,191 19.00 25.00 3.69 S2.0 12.00 44 392.70 3,934 19.00 25.00 2.39 S2.0 11.90 45 392.90 4,003 30.00 25.00 1.99 S1.5 21.1C 46 393.00 1,331 25.00 5.40 SQUARE 9.70 47 394.00 5,250 20.0C 4.84 SQUARE 11.70 48 395.00 11,551 20.0C 5.39 SQUARE 10.20 49 396.00 9,241 16.0C 30.00 6.95 SO.O 7.00 50397.10 6,32C 15.00 6.16 SQUARE 7.70 FERC FORM NO.1 (REV. 12-03)Page 337.1 Name of Respondent This i!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmission 04/12/2010 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Used in Estimating Depreciation Charges Line uepreciaoie i:stimatea Net Appiiea MortalitY Average No.Accunt No. Plant Base Avg. Service Salvage D~r. rates Curve Remaining ta\(In Th~~~ands)~~(per:nt)( er;rnt)Ty~~~ 12 397.20 15,702 15.00 6.99 SQUARE 9.60 13 397.30 3,271 15.00 8.36 SQUARE 6.60 14 397.40 2,101 10.00 8.20 SQUARE 5.60 15 398.00 4,225 15.00 9.57 SQUARE 6.90 16 Subtotal General 235,399 17 Total Plant 4,052,893 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 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 2009/Q4 (2) FiA Resubmission 04/121010 Ro:GULATORY COMMISSION EXPEN ES 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 year's expenses that are not deferred and the current year's amorization of amounts deferrd in previous years. Line Descrption Assessed by Expenses Total . uererred. No.(Furnish name of regulatory commission or body the Regulatory of Expense for in Accunt Commission Current Year .18;2.3 ai docket or case nurrr and a description ofthe case)Utilty (b) + (c)Beginning 0 Year (a)(b)(c)(d)(e) 1 Federal Energy Regulatory Commission: 2 Annual admin charges assesse by FERC 3,115,73f 3,115,738 3 4 General Regulatory Expenses and 5 Various other Dockets 1,498,991 1,498,991 6 7 Regulatory Commission Expenses - Idaho 8 Rate Case - Misc expenses 35,798 35,798 9 10 Oter-IPUC 11 Amortation - rate related 25,757 25,757 12 Intevenor Funding 40,000 40,000 13 Other 14,628 14,628 14 15 Oregon Hydro - Fees Amortization 158,5OE 158,506 16 17 Regulatory Commission Expenses - Oregon 18 Rate Case - Misc expenses 21,162 21,162 19 20 Other-OPUC 21 AR- 538 29,Os-29,054 22 UM -1401 44,688 44,688 23 UE - 213 82,18C 82,180 24 UM -1394 27,521 27,521 25 UM-1355 22,638 22,63S 26 UM -1395 15,863 15,863 27 UM-1396 16,606 16,60€ 28 Other mattrs less than $15,000 149,678 149,678 29 30 31 32 33 34 35 36 37 38 39 40 41 . 42 43 44 45 46 TOTAL 3,274,244 2,024,564 5,298,80S FERC FORM NO.1 (ED. 12-96)Page 350 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Os, Yr) (2) A Resubmission 04/12/2010 REG LATORY COMMISSION EXPENSE (Continued) 3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization. 4. List in column (t), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accunts. 5. Minor items (less than $25,000) may be grouped. Year/Period of Report End of 2oo9/Q4 EXPENSES INCURRED DURING YEAR CURRENTLY CHARGED TO epartment (f) AMORTIZED DURING YEAR o. (g)ü)(k) Deferred in Accunt 182.3 End of Year (I) Line No. (h) Deferred to Accunt 182.3 (i) Contra Accunt Amountmoun Electric 928 21,162 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 Electric 928 3,115,738 Electric 928 1,498,991 Electric 928 35,798 Electric 928 Electric 928 Electric 928 Elecric 928 25,757 40,00 14,628 158,506 Electric Electic Electric Electric Electric Electric Electric Electric 928 928 928 928 928 928 928 928 29,054 44,688 82,180 27,521 22,638 15,863 16,606 149,678 5,298,808 46-- -- ~~-- ---- FERC FORM NO.1 (ED. 12-96)Page 351 This Page Intentionally Left Blan Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) CiA Resubmission 04/12/2010 RESEARCH, DEVELOPMENT, AND DEMONS RATION 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.(ldentify 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 Accounts). 2. Indicate in column (a) the applicble classification, as shown below: Classifications: A. Electric R, D & D Perfrm Internally:a. Overhead (1) Generation b. Underground a. hydroelectric (3) Distribution i. Receation fish and wildlife (4) Regional Transmission and Market Operation ii Other hydroelectric (5) Environment (other than equipment) b. Fossil-fuel steam (6) Other (Classif and include items in excess of $50,000.) c.Intemal combustion or gas turbine (7) Total Cost Incurred d.Nuclear B. Electric, R, D & D Performd Exrnally: e. Unconventional generation (1) Research Support to the electrical Research Council or the Electric f. Siting and heat rejection Pawer Research Institme (2) Transmission Line Classification Description No.(a)(b) 1 No R&D cost to report for 2009 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 FERC FORM NO.1 (ED. 12-87)Page 352 Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/1212010 DISTRIBUTION OF SALARIES AND IOGES Report below the distribution of total salaries and wages. for the year. Segregate amounts originally charged to clearing accunts to Utilty Departments, Construdion, Plant Removals, and Other Accnt, and enter such amounts in the appropriate lines and columns provided. In determining this segregation of salaries and wages originally charged to dearing accunts, a method of approximation giving substantially correc results may be used. 1 Electric 2 Operation 3 Production 4 Transmission 5 Regional Market 6 Distribution 7 Customer Accunts 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 oflines 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 Oper. 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 of lines 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 (a) Direct PayrollDistribution (b) TotalLine No. Classifcation FERC FORM NO.1 (ED. 12-88)Page 354 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/12/2010 DIST IBUTION OF SALARIES AND WAGES (Continued) Year/Period of Report End of 2009/Q4 48 Distribution 49 Administrative and General 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, 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) 57 Distribution (Lines 36 and 48) 58 Customer Accunts (Line 37) 59 Customer Service and Informational (Line 38) 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 Utilty Departents 64 Operation and Maintenance 65 TOTAL All Utilty Dept. (Total of lines 28, 62, and 64) 66 Utilit Plant 67 Constructon (By Utility Departments) 68 Electric Plant 69 Gas Plant 70 Other (provide details in footnote): 71 TOTAL Construction (Total of lines 68 thru 70) 72 Plant Removal (By Utilty Departments) 73 Electric Plant 74 Gas Plant 75 Other (provide details in footnote): 76 TOTAL Plant Removal (Total of lines 73 thru 75) 77 Other Accounts (Specify, provide details in footnote): 78 Stores Expense - Clearing 79 Other Clearing accounts 80 Other Work in Progress 81 Paid Absences 82 Preliminary Survey and Investigation 83 Other Accounts 84 85 86 87 88 89 90 91 92 93 94 95 TOTAL Other Accounts 96 TOTAL SALARIES AND WAGES Classification Direct PayrollDistrbution(a) (b)TotalLine No. -- - - ~- - - -- -- ---- -- -~- ---- -- -- I i 110,407,574 110,407,574 44,206,030 44,206,030 1- -- - ----~-~~- - -- -~------~- -- -~~ -- --- --- - 44,206,030 44,206,030 4,381,594 2,676,835 2,040,581 18,902,009 338,985 4,103,370 4,381,594 2,676,835 2,040,581 18,902,009 338,985 4,103,370 32,443,374 187,056,978 32,443,374 187,056,978 FERC FORM NO.1 (ED. 12-88)Page 355 Name of Respondent Idaho Power Company T is ~ort Is: Date of Report (1) !!An Oriinal (Mo, Da, Yr) (2) A Resubmission 041121010 M NTHL Y TRASMISSION SYSTEM P LOAD (1) Report the monthly peak load on the respondents transmission system. If the respondent has two or more power systems whic are not physically integrated, 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 specid information for each monthly transmision - system peak load reported on Column (b). (4) Report on Columns (e) through 0) by month the system' monthly maximum megawatt load by statistical classifcations. See General Instruction for the definition of each statistical classification. Year/Period of Report End of 2009/04 NAME OF SYSTEM: Idaho Power Company Line No. Monthly Peak MW-Total Ot SericDay of Hour of Finn Ne Firm Netw Long-Ter Finn Monthly Mothly seic fo Se Seicfo Poit-toint Peak Peak Ot Resrvat (c)(d)(f)(g) 2 Month (a) 1 Januar 2 Feb 3 Mar Tota fo Quar 1 (b) 7 June 8 Tota for Quarr 2 9 July 10 Auust 11 Setem 12 Tota for Quart 3 13 October 14 Novemb 15 Dember 16 Tota for Quarr 4 17 Total Year to DateIear 63,391 47,294 2,717 10,528 2,852 Oter Long- TennFinn Seriæ (h) Short-Ter Finn Point-to-poinl Resrvation (i)0) 178 30 550 1,028 1,358 223 35 1,616 20 47 67 141 141 FERC FORM NO. 1/3-0 (NEW. 07-()Page 400 Name of Respondent Idaho Power Company Date of Report (Mo, Da, Yr) 04/12/2010 Year/Period of Report End of 2009/Q4 This ~ort Is:(1) ~An Original (2) A Resubmission ELECTRIC ENERGY ACCOU T Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheele during the year. line No. Item (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 (Weeling) 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 Line No. Item MegaWatt Hours 13,948,280 55,078 2,780,950 1,274,302 18,058,610 FERC FORM NO.1 (ED. 12-90)Page 401a (a) 21 DISPOSITION OF ENERGY 22 Sales to Ultimate Consumers (Including Interdepartental Sales) 23 Requirements Sales for Resale (See instruction 4, page 311.) 24 Non-Requirements Sales for Resale (See instruction 4, page 311.) 25 Energy Furnished 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) Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Oriinal (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmission 04/1212010 MONTHLY PEAKS AND OUTPI T 1. Report the monthly peak load and energy output. If the resndent has two or more power whic are not physically integrated, fumish the reuired information for each non- integrated system. 2. Report in column (b) by month the system's output in Megawatt hours for each month. 3. Report in column (c) by month the non-requirements sales for resale. Include in the monthly amounts any energy loses associated with the sales. 4. Report in column (d) by month the system's monthly maximum megawatt load (60 minute integration) associated with the system. 5. Report in coiumn (e) and (f) the specid information for each monthly peak load reported in column (d). NAME OF SYSTEM:Idaho Power Company Line Monthly Non-Requirmnts MONTHLY PEAKSales for Resale & No.Month Total Monthly Energy Asciated Losss Meawatt (See Instr. 4)Day of Month Hour (a)(b)(c)(d)(e)(f) 29 January 1,487,973 167,686 2,311 27 8AM 30 February 1,252,297 113,475 2,160 2 8AM 31 March 1,430,14E 281,495 2,131 11 8AM 32 April 1,506,56E 445,362 1,904 1 8AM 33 May 1,613,93E 315,876 2,606 29 5PM 34 June 1,520,541 319,884 2,760 29 7PM 35 July 2,054,163 355,263 3,031 22 8PM 36 August 1,662,052 118,163 2,987 3 6PM 37 September 1,542,21E 248,669 2,698 3 6PM 38 October 1,348,727 274,622 1,870 29 8AM 39 November 1,229,002 106,561 1,969 30 8AM 40 December 1,410,992 33,894 2,528 10 8AM 41 TOTAL 18,058,610 2,780,950 FERC FORM NO.1 (ED. 12-90)Page 401b Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company 1(2) .A Resubmission 04/12/2010 2009/Q4 FOOTNOTE DATA \Schedule Page: 401 Line No.: 16 Column: b Lucky Peak variation, (1, l09)mwh, is the difference between energy generated and scheduled. The 747 mwh, is deviation received from Northwestern to true up the Salmon area load directly related to the control area. The net of these variations is (387) mwh. 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)2009/Q4 (2) OA Resubmission 04112/2010 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 capaci (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and intemal combustion plants of 10,000 Kw or more, and nuclear plants.3. Indicate by a footnote any plant leased or operate as a joint facilty.4. If net peak demand for 60 minutes is not available, giv data which is available, specifying 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 quantit of fuel bumed converted to Md.7. Quantities of fuel burned (Line 38) and average cost per unit of fuel burned (Une 41) must be consistent wit charges to expense accunts 501 and 547 (Line 42) as show on Line 20.8. If more than one fuel is bumed in a plant furnish only the composite heat rate for all fuels bumed. Une Item Plant Plant No.Name: Jim Brdger Name: Boardman (a)(b)(c) 1 Kind of Plant (Internal Comb, Gas Turb, Nuclear Steam Steam 2 Type of Constr (Conventional, Outdoor, Boiler, etc) 3 Year Originally Constructed 4 Year Last Unit was Installed 1~9 1~0 5 Total Installed Cap (Max Gen Name Plate Ratings-MW)~- , . 6 Net Peak Demand on Plant - MW (60 minutes)707 60 7 Plant Hours Conneded to Load 8760 5694 8 Net Continuous Plant Capability (Megawatt)0 0 9 When Not Limited by Condenser Water l~~i:.. 10 When Limited by Condenser Water 0 0 11 Average Number of Employees 0 0 12 Net Generation, Exdusive of Plant Use - KW 4982609000 317400000 13 Cot of Plant: Land and Land Rights 494358 106610 14 Strudures and Improvements 66127904 13781170 15 Equipment Costs 424323763 57221112 16 Aset Retirement Costs 0 0 17 Total Cost 490946025 71108892 18 Cost per KW of Installed Capacity (line 17/5) Including 637.1785 1107.6151 19 Production Expenses: Oper, Supv, & Engr 155995 88420 20 Fuel 87007677 5437088 21 Coolants and Water (Nudear Plants Only)0 0 22 Steam Expenses 4279803 0 23 Steam From Other Sources 0 0 24 Steam Transferred (Cr)0 0 25 Electric Expenses 2568382 0 26 Misc Steam (or Nuclear) Power Expenses 5922253 175428 27 Rents 452069 0 28 Allowances 0 0 29 Maintenance Supervision and Engineering 23060 2048845 30 Maintenance of Structures 487528 0 31 Maintenance of Boiler (or reactor) Plant 8300804 0 32 Maintenance of Electric Plant 254818 0 33 Maintenance of Misc Steam (or Nudear) Plant 4467997 7273 34 Total Production Expenses 116210386 8553254 35 Expenses per Net KW 0.0233 0.0269 36 Fuel: Kind (Coal, Gas, Oil, or Nudear)Coal Oil Coal Oil 37 Unit (Coal-tonslOil-barrel/Gas-mcf/Nuclear-indicate)Tons Barrls Tons Barrls 38 Quantity (Units) of Fuel Burned 2736257 10488 0 185621 577 0 39 Avg Heat Cont - Fuel Bumed (btu/indicate if nuclear)9225 140000 0 8338 138800 0 40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 30.355 91.165 0.000 29.013 85.574 0.000 41 Average Cost of Fuel per Unit Bumed 31.458 71.526 0.000 28.808 130.429 0.000 42 Average Cost of Fuel Burned per Millon BTU 1.666 12.164 0.000 1.707 22.371 0.000 43 Average Cost of Fuel Burned per KW Net Gen 0.017 0.000 0.000 0.017 0.000 0.000 44 Average BTU per KW Net Generation 10384.000 0.000 0.000 9882.000 0.000 0.000 FERC FORM NO.1 (REV. 12-03)Page 402 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2oo9/Q4 (2) DA Resubmission 04/12/2010 End of STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large PlantsHContinued) 9. Items under Cost of Plant are based on U. S. of A. Accunts. Production expenses do not include Purchase Power, System Control and Load Dispatching, and Other Expenses Classifd as Other Power Supply Expenses.10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electic Expenses," and Maintenance Accunt Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants designed for peak load servic. 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 cost units used for the various coponents of fuel cost; and (c) any other informative data conceming plant type fuel used, fuel enrichment type 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. (d)(e)(f) Steam Gas Turbine Gas Turbine 1 Outdoor Conventional Conventional 2 2001 2005 3 1985 2001 2005 4 262.76 172.80 5 268 256 193 6 8550 822 637 7 0 261427 164159 8 0 0 9 0 0 0 10 0 8 4 11 1640799000 143846000 98506000 12 769351 402745 0 13 58723124 5699334 1458303 14 266404738 103765418 59489356 15 0 0 0 16 325897213 109867497 60947659 17 1149.5493 418.1367 352.7064 18 774252 147459 33183 19 37789767 .11689400 7634101 20 0 0 0 21 3154907 0 0 22 0 .0 0 23 0 0 0 24 0 175858 225686 25 2013880 114256 53858 26 62662 0 0 27 0 0 0 28 486 0 0 29 0 91192 97880 30 5375088 46501 467476 31 1050484 1439384 196820 32 163811 0 0 33 50385337 13704050 8709004 34 0.0307 0.0953 0.0884 35 Coal Oil Gas Gas 36 Tons Barrels MCF MCF 37 831165 8889 0 1458073 0 0 1026258 0 0 38 9551 138778 0 1038 0 0 1038 0 0 39 42.702 83.246 0.000 8.017 0.000 0.000 7.439 0.000 0.000 40 44.506 85.708 0.000 8.017 0.000 0.000 7.439 0.000 0.000 41 2.330 14.704 0.00 7.724 0.000 0.000 7.166 0.000 0.000 42 0.023 0.000 0.000 0.081 0.000 0.000 0.077 0.000 0.000 43 9708.000 0.000 0.000 10522.000 0.00 0.000 10814.000 0.000 0.000 44 FERC FORM NO.1 (REV. 12-G3)Page 403 This Page r~tentionally Left Blan 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 04/12/2010 2009/Q4 FOOTNOTE DATA ¡Schedule Page: 402 Line No.: 3 Column: b This 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. ¡Schedule Page: 402 Line No.: 3 Column: c 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. I$chedule Page: 402 Line No.: 3 Column: d This footnote applies to lines 3 and 4. The 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. I$chedule Page: 402 Line No.: 5 Column: b 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. ¡Schedule Page: 402 Line No.: 5 Column: c This 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 ¡Schedule Page: 402 Line No.: 5 Column: 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. ¡Schedule Page: 402 Line No.: 9 Column: b This footnote applies to lines 9, 10, and 11. PacifiCorpas operator of the plant will report thisinformation. ¡Schedule Page: 402 Line No.: 9 Column: cThis footnote applies to lines 9, 10, and 11. Portland General Electric Company, as operator will report this information. ¡Schedule Page: 402 Line No.: 9 Column: d This footnote applies to lines 9, 10, and 11. Sierra Pacific Power, as operator of the plant, will report this information. IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This 'ì0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2oo9/Q4 (2) DA Resubmission 041212010 End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1.Large plants are hydro plants of 10,000 Kw or more of installed capacit (name plate ratings) 2. If any plant is leased, operate under a license from the Federal Energy Regulatory Commission, or operated as a joint facilit, 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. Line Item FERC Licnse Project No.2736 FERC License Project No.1975 No.Plant Name: Amrican Falls Plant Name: Bliss (a)(b)(c)\, 1 Kind of Plant (Run-of-River or Storage);'¡¡;ji,-"Run-of-River 2 Plant Construction type (Conventional or Outdoor)Outdoor Outdoor 3 Year Originally Constructed 1978 1949 4 Year Last Unit was Installed 1978 1950 5 Total installed cap (Gen name plate Rating in MW)92.30 75.00 6 Net Peak Demand on Plant-Megawatt (60 minutes)110 75 7 Plant Hours Connect to Load 6,879 8,753 8 Net Plant Capability (in megawatt) 9 (a) Under Most Favorable Oper Conditions 110 76 10 (b) Under the Most Adverse Oper Conditions °1 11 Average Number of Employees 4 5 12 Net Generation, Exclusive of Plant Use - Kwh 384,852,000 388,207,000 13 Cost of Plant 14 Land and Land Rights 875,318 769,797 15 Structures and Improvements 11,807,207 1,039,638 16 Reservoirs, Dams, and Waterways 4,293,075 8,186,692 17 Equipment Costs 31,481,326 7,288,400 18 Roads, Railroads, and Bridges 839,276 486,477 19 Asset Retirement Costs 0 0 20 TOTAL cost (Total of 14 thru 19)49,296,202 17,771,004 21 Cost per KW of Installed Capacit (line 20 / 5)534.0867 236.9467 22 Producton Expenses 23 Operation Supervision and Engineering 168,363 758,464 24 Water for Power 2,104,980 527,878 25 Hydraulic Expenses 88,898 420,705 26 Electc Expenses 45,290 73,740 27 Misc Hydraulic Power Generation Expenses 174,652 239,40 28 Rents 557 27,249 29 Maintenance Supervision and Engineering 139,653 87,961 30 Maintenance of Structures 118,114 76,730 31 Maintenance of Reservoirs, Dams, and Waterways 4,749 149,103 32 Maintenance of Electric Plant 437,787 75,255 33 Maintenance of Misc Hydraulic Plant 115,648 130,517 34 Total Production Expenses (total 23 thru 33)3,398,691 2,567,011 35 Expenses per net KWh 0.0088 0.0066 FERC FORM NO.1 (REV. 12-03)Page 406 Name of Respondent ,Idaho Power Company Year/Period of Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) DA Resubmission 04/12/2010 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 5. The items under Cost of Plant represent accounts or combinations of accunts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classifid 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 1958 1980 585.40 696 8,760 Outdoor 1983 1984 12.42 14 8,756 Outdoor 1961 1961 190.00 217 8,760 18,091,132 82,142 1,210,187 31,298,485 7,364,154 9,956,831 67,102,724 3,145,630 30,375,714 53,630,712 12,727,675 15,814,661 518,444 122,668 565,842 0 0 0 170,641,497 23,442,269 57,923,235 291.4956 1,887.4613 304.8591 480,568 177,740 335,866 327,736 161,64 214,203 517,233 232,718 348,576 272,919 112,053 209,466 373,96 165,335 276,721 128,678 187 20,641 460,814 70,929 223,250 177,890 20,160 280,504 229,043 36 58,511 457,725 144,877 139,111 625,739 105,980 349,132 4,052,309 1,191,661 2,455,981 0.0017 0.0266 0.0023 FERC FORM NO.1 (REV. 12-03)Page 407 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Oriinal (Mo, Da, Yr)2009/Q4 (2) DA Resubmission 04/1212010 End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1.Large plants are hydro plants of 10,000 Kw or more of installed capaci (name plate ratings) 2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operate as a joint facilit, indicate such facts in a footnote. If licensed projec, give project number. 3. If net peak demand for 60 minutes is not available, give that which is available speciing 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., Line Item FERC Licnsed Project No.1971 FERC Licensed Project No.2726 No.Plant Name: Hells Canyon Plant Name: Malad (a)(b)(c) 1 Kind of Plant (Run-of-River or Storage) 2 Plant Construction type (Conventional or Outdoor)Outdoor Outdoor 3 Year Originally Constructed 1967 1948 4 Year Last Unit was Installed 1967 194 5 Total installed cap (Gen name plate Rating in MW)391.50 21.77 6 Net Peak Demand on Plant-Megawatt (60 minutes)44 24 7 Plant Hours Connect to Load 8,760 8,756 8 Net Plant Capabilty (in megawatt) 9 (a) Under Most Favorable Oper Conditions 445 25 10 (b) Under the Most Adverse Oper Conditions 137 21 11 Average Number of Employees 5 1 12 Net Generation, Exclusive of Plant Use - Kwh 2,051,347,000 165,602,000 13 Cost of Plant 14 Land and Land Rights 1,877,301 205,376 15 Structures and Improvements 2,413,190 2,764,626 16 Reservoirs, Dams, and Waterways 52,700,383 6,199,398 17 Equipment Costs 15,859,881 4,061,764 18 Roads, Railroads, and Bridges 819,192 304,683 19 Asset Retirement Costs 0 0 20 TOTAL cost (Total of 14 thru 19)73,669,947 13,535,847 21 Cost per KW of Installed Capacity (line 20 / 5)188.1736 ,621.7661 22 Production Expenses 23 Operation Supervision and Engineering 323,089 120,977 24 Water for Power 205,939 603,117 25 Hydraulic Expenses 337,561 113,049 26 Electric Expenses 215,688 58,757 27 Misc Hydraulic Power Generation Expenses 210,942 57,329 28 Rents 34,259 0 29 Maintenance Supervision and Engineering 291,498 54,188 30 Maintenance of Structures 171,922 16,572 31 Maintenance of Reservoirs, Dams, and Waterways 24,105 18,409 32 Maintenance of Electric Plant 277,322 97,900 33 Maintenance of Misc Hydraulic Plant 564,637 102,547 34 Total Production Expenses (total 23 thru 33)2,656,962 1,242,845 35 Expenses per net KWh 0.0013 0.0075 FERe FORM NO.1 (REV. 12-03)Page 406.1 Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) OA Resubmission 04/12/2010 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. 2055 Plant Name: C J Strike d) FERC Licensed Project No. 503 Plant Name: Swan Falls (e) FERC Licensed Project No. Plant Name: Twin Falls 18 Line No. Run-of-River Outdoor 1952 1952 82.80 90 8,758 Run-of-River Conventional 1910 1994 25.00 23 8,759 Run-of-River Conventional 1935 1995 52.74 52 8,754 5,454,163 51,675 255,499 7,909,959 25,307,621 10,808,047 10,232,293 13,856,887 7,908,870 9,751,252 30,376,852 20,614,035 248,183 835,946 1,917,603 0 0 0 33,595,850 70,428,981 41,50,054 405.7470 2,817.1592 786.9559 983,130 253,219 266,807 665,048 150,601 166,079 1,055,732 155,009 162,824 34,487 26,628 54,803 325,250 98,488 136,349 108,342 29,589 8,349 188,828 96,041 42,759 104,820 69,368 47,335 403,990 35,809 18,903 226,778 87,764 100,964 191,468 296,958 64,086 4,287,873 1,299,474 1,069,258 0.0089 0.0099 0.0062 FERC FORM NO.1 (REV. 12-03)Page 407.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2009104 (2) DA Resubmission 0411212010 End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1.Large plants are hydro plants of 10,000 Kw or more of installed capacit (name plate ratings) 2. If any plant is lease, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facilit, indicate such facts in a footnote. If licensed project, give projec number. 3. If net peak demand for 60 minutes is not available, give that which is available spciing 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. Line Item FERC Licensed Projec No.2777 FERC Licensed Project No.2778 No.Plant Name: Upper Salmon Plant Name: Shoshone Falls (a)(b)(c) 1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River 2 Plant Construction type (Conventional or Outdoor)Outdoor Conventional 3 Year Originally Constructed 1937 1907 4 Year Last Unit was Installed 1947 1921 5 Total installed cap (Gen name plate Rating in MW 34.50 12.50 6 Net Peak Demand on Plant-Megawatt (60 minutes)36 14 7 Plant Hours Connect to Load 8,760 8,539 8 Net Plant Capabilit (in megawatt) 9 (a) Under Most Favorable Oper Conditions 39 14 10 (b) Under the Most Adverse Oper Conditions 32 11 11 Average Number of Employees 4 2 12 Net Generation, Exclusive of Plant Use - Kwh 227,484,000 99,792,000 13 Cost of Plant 14 Land and Land Rights 202,399 313,328 15 Structures and Improvements 1,980,763 1,199,248 16 Reservoirs, Dams, and Waterways 5,557,358 512,402 17 Equipment Costs 7,828,260 4,508,878 18 Roads, Railroads, and Bridges 29,359 51,383 19 Ast Retirement Costs 0 0 20 TOTAL cost (Total of 14 thru 19)15,598,139 6,585,239 21 Cost per KW of Installed Capacity (line 20 1 5)452.1200 526.8191 22 Production Expenses 23 Operation Supervision and Engineering 395,908 213,795 24 Water for Power 209,100 142,055 25 Hydraulic Expenses 292,805 173,276 26 Elecric Expenses 27,619 36,899 27 Misc Hydraulic Power Generation Expenses 182,360 109,811 28 Rents 0 221 29 Maintenance Supervision and Engineering 120,230 69,528 30 Maintenance of Structures 82,44 55,416 31 Maintenance of Reservoirs, Dams, and Waterways 91,613 70,621 32 Maintenance of Electric Plant 311,365 90,602 33 Maintenance of Misc Hydraulic Plant 137,115 70,54 34 Total Production Expenses (total 23 thru 33)1,850,561 1,032,768 35 Expenses per net KW 0.0081 0.0103 FERC FORM NO.1 (REV. 12-03)Page 406.2 Name of Respondent Idaho Power Company Year/Period of Report End of 2009/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) DA Resubmission 04/12/2010 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: Common Facilites (d) FERC Licensed Project No. 2061 Plant Name: Lower Salmon (e FERC Licensed Projec No. 2899 Plant Name: Milner Line No. 0.00 o o Run-of-River Outdoor 1949 1949 60.00 66 8,757 Run-of-River Conventional 1992 1992 59.45 58 7,391 114,367 424,428 138,100 26,063,697 2,803,043 10,340,105 13,556,785 6,759,825 17,147,050 1,216,470 7,908,285 27,652,163 99,051 88,693 501,877 0 0 0 41,050,370 17,984,274 55,779,295 0.0000 299.7379 938.2556 0 603,698 161,010 0 275,397 1,420,497 5,791,746 262,596 80,084 0 156,375 57,307 0 188,316 128,233 0 9,759 9,019 0 135,281 69,612 0 101,342 39,584 0 16,003 8,443 0 313,112 140,716 0 98,467 54,781 5,791,746 2,160,346 2,169,286 0.0000 0.0081 0.0133 FERC FORM NO.1 (REV. 12-03)Page 407.2 This Page Intentionally Left Blank Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company I è2) A Resubmission 0411212010 20091Q4 FOOTNOTE DATA \Schedule Page: 406 Line No.: 1 Column: b American Falls generating capacity is dependent upon water releases controlled by the Uni ted States Bureau of Reclamation. \Schedule Page: 406 Line No.: 1 Column: e Cascade generating capacity is dependent upon water releases controlled by the United States Bureau of Reclamation. \Schedule Page: 406 Line No.: 1 Column: f Upstream storage in Brownlee Reservoir. ¡Schedule Page: 406.1 Line No.: 1 Column: b upstream storage in Brownlee Reservoir \Schedule Page: 406.1 Line No.: 1 Column: c Lower Malad maximum demand 15, 000 Kw, Upper Malad maximum demand 9, 000 Kw non-coincident. 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) X An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 04/1212010 G NERATING PLANT STATISTICS (Small Plants) 1. Small generating plants are steam plants of, less than 25,000 Kw; intemal combustion and gas turbineplants, conventional hydro plants and pumped storage plants of less than 10,000 Kw installed capacity (name plate rating).2. Designate any plant lease from others, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facilit, and give a concie statement of the fact in a footnote. If licensed project, give project number in footnote. Line Year Linstalll! (,a~~~~etPeak Net Generation Name of Plant Ori.Name Plate ati Demand Excluding Cost of Plant No.Const.(InMW (6~Gn.)Plant Use (a)(b)(c)(e)(f) 1 Hydro: 2 Clear Lakes 1937 2.50 2.2 16,326 1,756,730 3 Thousand Springs 1912 8.80 6.3 51,957 4,995,833 4 5 6 Internal Combustion: 7 Salmon Diesel (1)1967 5.00 4.2 41 901,055 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 46 FERC FORM NO.1 (REV. 12-Ð3)Page 410 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 2009/Q4 (2) nA Resubmission 04/12/2010 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, speciing 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 ProCluetlon -epenses Fuel Costs (in cents Line Retire. Costs) Per MW Exc'l. Fuel Fuel Maintenance Kind of Fuel (per Millon Btu) (g)(h)(i)(j)(k)(i) No. 1 702,692 108,936 86,373 2 567,708 60,624 98,543 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 46 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 2oo91Q4 (2) flA Resubmission 04/1212010 TRANSMISSION LINE STATIST CS 1. Report information conceming transmission lines, cost of Iiries, 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 Accunts.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 comission. 4. Exclude from this page any transmission lines for which plant cots are included in Accunt 121, Nonutilit 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 ty of supportng strcture, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a trnsmission line of a difrent type of construction need not be distinguished from the remainder ofthe line. 6. Report in columns (f) and (g) the total pole miles of each transmision 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 stctures the cost of which is reported for another line. Report pole miles of line on leased or party owned structures in column (g). In a fotnote, explain the basis of such occupancy and state whether expenses wit respect to such structures are included in the expenses reportd for the line designated. Line (Indicate wöere Type of LE~GJi~ ~~ie .wiieS)Numbe No.òtherthan u~~ergrounlf lines Of60 cvcle 3 Dhase\Supporting report circuit miles) From To un ~trUcture I U~f'i~th~res CircuitOperatingDesignedStrctureofLin~o 00 er Desi(la ed ine (a)(b)(c)(d)(e)(g)(h) 1 Boardman Slatt 5O.0l 50.00 STow 1.79 1 2 3 Borah Midpoint 345.0l 50.00 STow 85.18 1 4 Jim Briger Goshen 345.0C 345.00 STowr 226.16 1 5 State Line Midpoint 345.01 34.00 STowr 76.08 2 6 Kinport Borah 345.OC 345.00 STowr 27.26 1 7 Midpoint Borah #1 345.01 345.00 HWoo 79.27 1 8 Midpoint Borah #2 345.01 345.00 HWoo 7759 2 9 Adelaide Tap Adelaide 345.01 345.00 HWoo 2.67 2 10 11 Quart LaGrande 23O.0l 230.00 HWoo 46.21 1 12 Midpoint Hunt 230.01 230.00 STower 0.53 2 13 Brady Antelope 230.0(230.00 HWoo 56.29 1 14 Brady Treasureton 230.0(230.00 HWoo 0.13 1 15 Brady #1 &#2 Kinport 230.0C 230.00 STower 17.94 2 16 Jim Bridger Point of Rocks 23O.OC 230.00 HWoo 1.40 1 17 Brownlee Ontario 230.0 230.00 STowr 72.70 1 18 Mora Bowmont 138.01 230.00 SPWoo 9.90 1 19 Mora Bowmont 138.01 230.00 HWoo 9.50 1 20 Jim Bridger Point of Rocks 230.01 230.00 HWoo 2.79 1 21 Caldwell 710 Locust 23O.0(230.00 SP Ste 18.60 1 22 Boise Bench Caldwell 230.0(230.00 STower 7.58 1 23 Boise Bench Caldwell 230.0(230.00 HWoo 33.50 1 24 Boise Bench Cloverdale 23O.lX 230.00 STowr 15.98 2 25 Boardman Dalre Sub 23.lX 230.00 HWoo 1.68 1 26 Brownlee 714 Oxbow 23O.lX 230.00 SP Ste 11.4 2 27 Caldwell Ontario 23O.lX 230.00 HWoo 27.10 1 28 Caldwell Ontario 230.0(230.00 STow 3.28 1 29 Bennett Mtn PP Rattlesnake TS 230.01 230.00 SP Ste 4.48 1 30 Borah Hunt 230.01 230.00 H Steel 68.22 1 31 Danskin Hubbard 230.01 230.00 HSteel 36.26 1 32 Danskin Hubbard 230.0(230.00 SP Steel 1.90 1 33 Danskin Hubbard 230.0C 230.00 SPSteel 1.30 2 34 Danskin Bennett Mtn 230.0C 230.00 SP Stee 5.52 1 35 Hemingway Bowmont 230.0(230.00 SPStel 13.01 1 36 TOTAL 4,740.42 11.02 180 FERC FORM NO.1 (ED. 12-87)Page 422 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) nA Resubmission 04/12/2010 RANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. R~port 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, fumish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percnt 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 affcted. Specify whether lessor, co-owner, or other part is an associated company. 9. Designate any transmission line leased to another company and give name of Lesse, date and terms of lease, annual rent for year, and how determined. Specif whether lessee is an assoi;iated company. 10. Base the plant cost figures called for in columns (j) to (i) on the book cost at end of year. \,u., I ut' LINt: (inClUde in Column (j) Lana,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Constructon and Total Cost Operation Maintenance Rents Total Line Other Costs Expenses Expenses (0) Expenses No.(i)(j)(k)(I)(m)(n)(p) 121780 ACSR 446,708 446,708 1 2 1272 ACSR 256,381 21,776,998 22,033,379 3 1272 ACSR 483,3~15,882,152 16,365,461 4 95 ACSR 571,97~11,047,483 11,619,462 5 1272 ACSR 344,22C 6,028,033 6,372,253 6 15.5 ACSR 283,14 5,834,744 6,117,887 7 15.5 ACSR 64,85 10,494,526 10,559,377 8 15.5 ACSR 51,44f 347,946 399,394 9 10 95 ACSR 51,41 2,916,388 2,967,802 11 15.5ACSR 9,14 998,452 1,007,59 12 1272 ACSR 108,301 2,502,500 2,610,801 13 795 ACSR 6,186 6,186 14 15.5 ACSR 18,829 969,476 988,305 15 1272 ACSR 1,19C 51,525 52,15 16 2X954 ACSR 1,676,83 20,420,263 22,097,101 17 15.5 ACSR 413,79 2,090,601 2,504,394 18 15.5 ACSR 19 1272 ACSR 1,89 212,523 214,42~20 1590 ACSR 2,138,23f 8,773,210 10,911,446 21 1272 ACSR 1,464,14€5,817,555 7,281,701 22 15.5 ACSR 23 1272 ACSR 3,062,81 6,580,815 9,643,627 24 95AAC 80,895 80,895 25 954 ACSR 34,17 16,026,47C 16,060,644 26 2X95ACSR 197,65 5,890,623 6,088,281 27 1272 ACSR 28 1272 ACSR 81,0 1,666,354 1,748,055 29 1590 ACSR 624,91 22,457,621 23,082,538 30 1590 ACSR 10,451,149 10,451,149 31 1590 ACSR 32 1590 ACSR 33 1590 ACSR 3,528,033 3,528,033 34 1590 ACSR 1,852,599 1,852,599 35 33,019,820 389,962,025 422,981,845 36 FERC FORM NO.1 (ED. 12-87)Page 423 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) DA Resubmission 04/1212010 TRNSMISSION LINE STATIST CS 1. Report information concerning transmission lines, cot of Ii~es, and expenses for year. List each transmision line having nominal voltge 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 Unifrm 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 commision. 4. Exclude from this page any transmission lines for which plant costs are included in Accunt 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 structre, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a diffrent type of construction need not be distinguished from the reinder 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 reorted for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reportd for another line. Report pole miles of line on leased or partly owned structures in column (g). In a foote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line desinated. Line IUN (Indicate w~~Type of LENG~ ~~ie ólileS)NumbeNo.other than uhWergrounlr lines Of60 cvcle 3 Dhase)Supportng report circuit miles) From -un~QCre i unl1.~!f~res CircuitsToOperatingDesignedStruetureof Line of 110 erDesit;ated ine (a)(b)(c)(d)(e)(g)(h) 1 Boise Bench Midpoint #1 230.0C 230.00 STower 0.86 1 2 Boise Bench Midpoint #1 230.00 230.00 HWoo 108.24 1 3 Brownlee Quart Jet 230.00 230.00 STowr 1.52 1 4 Brownle Quart Jet 230.00 230.00 HWoo 41.8~1 5 Brownlee Boise Bench #1 & #2 230.0(230.00 STower 99.97 2 6 Oxbow Brownlee 230.0(230.00 STowr 10.22 2 7 Boise Bench Midpoint #2 230.00 230.00 STow 3.42 1 8 Boise Bench Midpoint #2 230.0(230.00 HWoo 102.53 1 9 Oxbow Pallette Jet 230.0(230.00 STower 20.21 2 10 Pallette Jet Imnaha 230.0(230.00 HWoo 24.43 2 11 Hells Canyon Palette Jet 230.0(230.00 STower 8.24 2 12 Brownlee Boise Bench 23O.0C 230.00 STower 102.29 2 13 Boise Bench Midpoint #3 230.0(230.00 HWood 106.35 1 14 Palette Jct Enterprise 23O.OC 230.00 HWood 29.08 1 15 Borah Brady #2 23O.OC 230.00 STowr 0.41 1 16 Borah Brady #2 230.OC 230.00 HWoo 3.58 1 17 Borah Brady #1 23O.OC 230.00 HWoo 3.98 1 18 19 Goshen State Line 161.OC 161.00 HWood 90.49 1 20 Don Goshen 161.OC 161.00 STower 2.39 2 21 Don Goshen 161.0(161.00 HWoo 48.3 2 22 23 American Falls Power Plant Adelaide 138.0C 138.00 HWoo 10.90 2 24 American Falls Power Plant Adelaide 138.OC 138.00 SPWood 0.12 2 25 Minidoka Loop Adelaide 138.0C 138.00 STower 1.13 2 26 Nampa Caldwell 138.lX 138.00 SPWoo 10.72 2 .27 Upper Salmon Mountain Home Jet 138.lX 138.00 HWoo 53.60 1 28 Upper Salmon Cliff 138.00 138.00 HWoo 30.80 1 29 Eastgate Russet 138.0~138.00 SPWoo 2.13 1 30 Brady Fremont 138.OC 138.00 STowr 0.98 2 31 Brady Fremont 138.0C 138.00 HWoo 24.32 2 32 Brady Fremont 138.0C 138.00 SPWoo 24.34 2 33 King Lower Malad 138.0C 138.00 HWoo 84.91 2 34 Emmett Jet Payette 138.0C 138.00 HWood 66.45 2 35 Mountain Home AFB Tap 138.0C 138.00 HWoo 6.20 1 36 TOTAL 4,740.42 11.02 180 FERC FORM NO.1 (ED. 12-S7)Page 422.1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) DA Resubmission 04/12/2010 RANSMISSION 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 Iines. 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 bome by the respondent are accunted for, and accounts affcted. Specify whether lessor, co-owner, or other part is an associated company. 9. Designate any transmission line leased to another company and give name of Lesse, 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. I,u~ I ui- LINt: (lnciuae in Column 0) Lanci,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rihts, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total Line Other Costs Expenses Expenses EXP!nses (i)0)(k)(i)(m)(n)(0)(p)No. 15.5 ACSR 336,18E 4,085,707 4,421,893 1 15.5 ACSR 2 95 ACSR 53,061 2,139,082 2,192,150 3 95 ACSR 4 ilARIOUS 289,93~7,991,04 8,280,978 5 1272 ACSR 14,81C 1,182,550 1,197,360 6 15.5 ACSR 227,82~5,858,06.6,085,881 7 ~ARIOUS 8 1272 ACSR 23,30!2,075,244 2,098,55~9 1272 ACSR 138,47 1,392,62f 1,531,105 10 h272 ACSR 10,73 1,252,130 1,262,867 11 *i4ACSR 184,81 5,641,344 5,826,161 12 15.5 ACSR 247,85 5,392,037 5,639,894 13 1272 ACSR 51,12 1,749,361 1,800,483 14 1272ACSR 3,068 231,823 234,891 15 15.5 ACSR 16 1272 ACSR 10,Q6 311,34~321,413 17 18 ri50COPPER 16,15!64,382 664,537 19 i715.5ACSR 76,041 1,652,914 1,728,955 20 ß97.5ACSR 21 22 ~50COPPER 26,50 2,396,233 2,422,740 23 50 COPPER 24 15.5 ACSR 21,32E 249,233 270,559 25 95AAC 567,53 1,753,582 2,321,120 26 95 ACSR 47,681 2,457,857 2,505,544 27 95 ACSR 43,56!776,170 819,738 28 95AAC 270,82 557,504 828,327 29 ~ARIOUS 564,93 3,706,706 4,271,638 30 ~ARIOUS 31 IVARIOUS 32 ARIOUS 76,82 1,834,894 1,911,717 33 ARIOUS 30,91f 2,507,98~2,538,901 34 97.5 ACSR 1,95 1,955 35 33,019,820 389,962,025 422,981 ,84~36 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 2009/Q4 (2) FiA Resubmission 041212010 TRANSMISSION LINE STATIST CS 1. Report information concerning transmission lines, cost of Ii,,es, and expenses for year. List each transmision line having nominal voltge of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covere by the definition of transmission system plant as given in the Unifrm Sysm of Accunts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so require by a State commission. 4. Exclude from this page any transmission lines for which plant cots are includ in Acunt 121, Nonutilit Propert. 5. Indicate whether the type of supporting structre reported in column (e) is: (1) single pole woo 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, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a trnsmission line of a difrent type of construction nee not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmision 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 mile of line on structures the cost of which is reported for another line. Report pole miles of line on lease or partly owned structures in column (g). In a footnote, explain the basis of such occpancy and state whether expenses with respect to such structres are included in the expenses reported for the line designated. Line (Indicte J~Type of LE~GJt ~~leeWileS)Numbe No.other than ! \u ~ergrounlflines Of60 cvcl 3 ohase Supportng report circuit miles) From To Opeatng Deigned un '=lrl,ctUre I unf~tr~!.~res CircuitStrctureof.Lln~o "-1)0 er Desiara ed ine (a)(b)(c)(d)(e)(g)(h) 1 Ontario Quart 138.01 138.00 HWoo 73.34 1 2 King American Falls PP 138.01 138.00 STowr 1.03 2 3 King American Falls PP 138.lX 138.00 HWoo 148.6 1 4 King American Falls PP 138.0£138.00 SPWoo 3.71 1 5 Duffn Clawson 138.0£138.00 HWoo 6.22 1 6 American Falls Brady Tie 138.lX 138.00 HWoo 0.33 1 7 Upper Salmon A-B King 138.01 138.00 HWoo 5.88 1 8 Upper Salmon B Wells 138.01 138.00 HWoo 125.58 1 9 King Woo River 138.01 138.00 HWoo 73.61 1 10 Boise Bench Grove 138.01 138.00 SPWoo 10.4 2 11 Quart John Day 138.0£138.00 HWoo 67.32 1 12 Sinker Creek Tap 138.lX 138.00 HWoo 2.7~1 13 Mora Cloverdale 138.lX 138.00 HWoo 2.57 1 14 Mora Cloverdale 138.0£138.00 SPWoo 22.32 1 15 Mora Cloverdale 138.0£138.00 SPSteel 0.96 2 16 Stoddard Jct Stoddard Sub 138.0(138.00 S P Stel 3.80 1 17 Fossil Gulch Tap 138.0 138.00 HWoo 1.95 1 18 Wood River Midpoint 138.01 138.00 HWoo 53.06 2 19 Wood River Midpoint 138.0 138.00 SPWoo 16.69 2 20 Oxbow McCall 138.0£138.00 HWoo 37.24 1 21 Oxbow McCall 138.0£138.00 SPWoo 2.32 1 22 Lowell Jet Nampa 138.0£138.00 SPWoo 7.58 2 23 Hunt Milner 138.0£138.00 SPWoo 19.40 1 24 Strike Bruneau Bridge 138.0l 138.00 HWoo 13.48 1 25 American Falls Kramer Sub 138.0l 138.00 SPWoo 18.40 2 26 Pingree Haven 138.0(138.00 SPWoo 11.72 1 27 Midpoint Twin Falls 138.0l 138.00 SPWoo 25.12 2 28 Twin Falls Russett 138.01 138.00 SPWoo 1.73 1 29 Blackoot Aiken 46.01 138.00 SPWoo 6.18 2 30 Petersn Tendoy 69.0!138.00 HWoo 57.22 1 31 Eastgate Tap Eastgate 138.01 138.00 SPWoo 7.33 1 32 Boise Bench Mora 138.0(138.00 HWoo 13.17 2 33 Bowmont-Caldwell SimplotSub 138.0£138.00 SPWoo 0.51 . 1 34 Gary Lane Eagle 138.0C 138.00 SPWoo 6.53 1 35 Locust Grove Blackcat Sub 138.0£138.00 S P Ste 9.93 2.98 1 36 TOTAL 4,740.42 11.02 180 FE FORM NO.1 (ED. 12-87)Page 422.2 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) FiA Resubmission 04/12/2010 RANSMISSION 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 partculars (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 accunted for, and accounts affected. Specify whether lessor, co-owner, or other part is an associated company. 9. Designate any transmission line lease to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specif whether lesse 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. COST VI '-IIU.. iinCluae in lIolumn OJ Lana,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and claring right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total line Other Costs Expenses Expenses (0) Expenses No. (i)u)(k)(I)(m)(n)(p) ~ARIOUS 34,42f 1,948,970 1,983,39f 1 1715.5 ACSR 148,91/7,006,563 7,155,477 2 1715.5 ACSR 3 15.5 ACSR 4 \0 4,19 309,827 314,018 5 ß54ACSR 96,921 96,921 6 50 COPPER 2,741 93,073 95,814 7 ~ARIOUS 28,491 2,093,136 2,121,626 8 WARIOUS 173,68 2,670,571 2,844,254 9 lVARIOUS 225,60 1,652,77 1,878,37/10 ~97.5ACSR 92,17 2,362,416 2,454,58~11 ¡VARIOUS 21 77,199 77,21!12 1715.5 ACSR 3,115,481 7,904,71C 11,020,196 13 ~ARIOUS 14 95AAC 15 1272 ACSR 16 50 COPPER 45 63,439 63,889 17 97.5 ACSR 281,0&6,388,221 6,669,285 18 ,,97.5 ACSR 19 1397.5 ACSR 109,891 2,308,911 2,418,811 20 1397.5 ACSR 21 1715.5 ACSR 211,131 1,448,294 1,659,425 22 15.5 ACSR 3,32 1,190,604 1,193,928 23 1397.5 ACSR 14,92 587,40/602,331 24 1715.5 ACSR 13,731 1,052,549 .1,066,283 25 97.5 ACSR 18,22 1,383,07;.1,401,295 26 VARIOUS 54,841 2,958,76~3,013,61 27 15.5 ACSR 16,791 206,158 222,948 28 15.5 ACSR 13,611 476,381 489,997 .29 397.5 ACSR 395,69 3,449,949 3,845,64~30 15.5 ACSR 207,64:1,058,891 1,266,54.1 31 15.5 ACSR 14,69 627,920 642,617 32 1795 AAC 49,642 49,642 33 1795AAC 489,03 1,944,888 2,433,925 34 1272 ACSR 935,7 3,601,59C 4,537,315 35 33,019,820 389,962,025 422,981,845 36 FERC FORM NO.1 (ED. 12-87)Page 423.2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Oriinal (Mo, Da, Yr)End of 2009/Q4 (2) FiA Resubmission 04/1212010 TRNSMISSION LINE STATIST CS 1. Report information concerning transmission lines, cost of ii~, and expenses for year. List each transmission line having nominal voltge 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 Unifrm System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so require by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Acunt 121, Nonutilit 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 ty of supporting structure, indicate the mileage of each type of constructon by the use of brackets and extra lines. Minor portions of a transmission line of a difrent ty 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 trnsmisson 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 mile of Une on structures the cost of which is reported for another line. Report pole miles of line on leased or party 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 rert for the line desinated. Line IKV\Type of LE~GJi~ ~~ie iWileS) No.(Indicate wtere u \?ergroun~ lines Numbei other than Of60 cvcle 3 Dhase\Supporting report circuit miles) From I on ~trueture untJt~Th~res CircuitToOperatingDesignedStructureotLineo 1)0 erDeslaratedine (a)(b)(c)(d)(e)(g)(h) 1 Boise Bench Butler 138.0(138.00 SPWoo 0.18 4.02 1 2 Eagle Star 138.0(138.00 SPWoo 6.35 1 3 Karcher Sub Zilog Tap 138.0(138.00 S P St 2.08 1 4 Cloverdale - 712 712 -Wye 138.0(138.00 S P Ste 0.21 4.02 1 5 Butler Wye 138.0(138.00 S P Ste 2.84 1 6 Horseflat Starkey 138.0(138.00 HWoo 34.01 1 7 Starkey Mccll 138.0(138.00 S P Stee 2.08 2 8 Starkey Mccll 138.0(138.00 HWoo 3.80 1 9 Starkey Mccll 138.0(138.00 S P Stl 1.50 1 10 Starkey Mccall 138.01 138.00 SPWoo 17.61 1 11 Chestnut Happy Valley 138.0C 138.00 S P Steel 2.79 1 12 Garnet Ward 138.00 13 McCall Lake Fork 138.0C 138.00 SPWoo 8.84 1 14 McCall Lake Fork 138.0C 138.00 S Steel 2.90 15 Caldwell Wills 138.0(138.00 S P St 1.0 1 16 Caldwell Wills 138.0(138.00 S P St 1.59 1 17 Caldwell Wills 138.OC 138.00 SPWoo 0.87 1 18 ValivueTap 138.OC 138.00 S P Ste 0.80 2 19 Kinport Don #1 138.01 138.00 STower 1.44 2 20 Donn HOKU 138.01 138.00 S P Steel 2.74 1 21 HOKU Alamed 138.01 138.00 SPSteel~0.22 2 22 HOKU Alamed 138.01 138.00 S P Stel 0.23 2 23 HOKU Alamed 138.0l 138.00 SPSteel 3.00 1 24 Twin Falls PP Tap 138.01 138.00 HWoo 0.82 1 25 American Falls PP Amercian Falls Trans ST 138.1 138.00 SP Stl 0.37 1 26 Lower Salmon King Tie 138.0(138.00 HWoo 0.22 1 27 C J Strike Strike Jct 138.0(138.00 STower 4.3(2 28 Strike Jct Mountain Home Jct 138.0(138.00 HWoo 23.51 1 29 Strike Jct Bowmont 138.00 HWoo 0.0'1 30 Strike Jct Bowmont 138.01 138.00 STower 0.36 1 31 Strike Jct Bowmont 138.01 138.00 HWoo 68.23 1 32 Lucky Peak Lucky Peak Jct 138.01 138.00 HWoo 4.48 2 33 Bliss King 138.01 138.00 HWoo 10.44 1 34 Milner Oeadend MiinerPP 138.1 138.00 SPWoo 1.3C 1 35 Swan Falls Tap 138.01 138.00 HWoo 0.95 1 36 TOTAL 4,740.42 11.02 180 FERC FORM NO.1 (ED. 12-87)Page 422.3 Name of Respondent This i!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) CiA Resubmission 04/12/2010 RANSMISSION 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 strctures 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 thereoffor 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, 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 bome by the respondent are accunted for, and accunts affcted. Specify whether lessor, coowner, or other part is an associated company. 9. Deignate 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 lesse 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. l,U~ i ui- LINE (Include In Column 0) Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Constructon and Total Cost Operation Maintenance Rents Total Line Other Costs Expenses Expenses (0)Ex~nses No.(i)(j)(k)(I)(m)(n)(p) ~272ACSR 34,68 838,60~873,292 1 15.5 ACSR 3,133,215 3,133,215 2 95AAC 43,03 443,805 486,84 3 1272 ACSR 140,41 709,148 849,560 4 795 ACSR 134,471 1,405,436 1,539,907 5 15.5 ACSR 638,40~19,998,719 20.637,124 6 15.5 ACSR 7 15.5 ACSR 8 15.5 ACSR 9 15.5 ACSR 10 1272 ACSR 78,57c 1,821.921 1,900,500 11 40,58(40,580 12 715.5 ACSR 331,53c 4,687,415 5,018,954 13 14 1272 ACSR 272,231 2,141,218 2,413,449 15 795 ACSR 16 795 ACSR 17 95 ACSR 351,497 351,497 18 15.5 ACSR 1,17 220,975 222,14~19 1272 ACSR 586 586 20 1272 ACSR 21 95 ACSR 22 95 ACSR 23 250 COPPER 5f 53,889 53.947 24 15.5 ACSR 76,560 76,560 25 397.5 ACSR 4,406 4,406 26 715.5 ACSR 1,07~253,907 254,981 27 397.5 ACSR 4,35~2,274,613 2,278,968 28 715.5 ACSR 86,65 1,855,384 1,942,035 29 1115.5 ACSR 30 31 15.5 ACSR 279,481 279,488 32 15.5 ACSR 5,620 964,435 970,055 33 15.5 ACSR 2,814 183,606 186,420 34 97.5 ACSR 12,88S 261,511 274,396 35 33,019,820 389,962,025 422,981,845 36 FERC FORM NO.1 (ED. 12-S7)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 2oo9/Q4 (2) DA Resubmission 041212010 TRANSMISSION LINE STATIST CS 1. Report information concerning transmission lines, cost of Iiaes, 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 voltge. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accunts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltges if so reuire by a State comission. 4. Exclude from this' page any transmission lines for which plant costs are include in Accunt 121, Nonutilit Propert. 5. Indicate whether the type of supportng 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 supportng structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portons of a transmission line of a difrent type of construction nee not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmision 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 IIUN (Indicte wlìre Type of lENG~~ ~~leólileS)Numbe No.other than ul.Wergrounlf hnes Of60 cvcle 3 ohase)Supporting report circuit miles) From un~nTcttJre unf1t~îf~res CircuitsToOpratingDesignedStructureof line of 1)0 er DeSiarated ine (a)(b)(c)(d)(e)(g)(h) 1 2 3 4 Hines SPA (Harney)115.0(115.00 HWoo 3.28 1 5 6 769 Kv Lines 69.0(69.00 HWoo 166.31 1 869 Kv Lines 69.0(69.00 SPWoo 922.54 1 9 10 11 46 Kv lines 46.00 46.00 SPWoo 409.81 1 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 4,740.42 11.02 180 FERC FORM NO.1 (ED. 12-87)Page 422.4 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/04 (2) FiA Resubmission 04/12/2010 RANSMISSION 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 structre 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 givng particulars (details) of such matters as percent ownership by respondent in the line, name of cowner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accunts affcted. Specify whether leor, coowner, or other part is an associated company. 9. Designate any transmission line leased to another company and give name of Lesse, 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. \,U:: I ui- LINE (InCluae in \,oiumn OJ Lana,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 Line Other Costs Expenses Expenses (0) Expenses No. (i)0)(k)(I)(m)(n)(p) . 1 2 3 397.5 ACSR 1,971 63,404 65,38~4 5 6 ¡VARIOUS 1,540,671 41,095.96 42,636,63(7 ¡VARIOUS 8 9 10 "ARIOUS 17,27!10,686,433 10,863,71,11 12 5,736,25 5,736.253 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 33,019,820 389,962,025 422,981,845 36 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 2oo9/Q4 (2) FiA Resubmission 04/1212010 rRNSMISSION LINES ADDED DURII,G YEAR 1. Report below the information called for concerning Ti:nsmission lines added or altered during the year.It is not necssary to report minor revisions of lines. 2. Provide separate subheadings for overhead and under- ground costrction and show each transmission line separately. If actual costs of competed construction are not readily available for reportng columns (I) to (0), it is permissible to report in these columns the line IIUN ~~gt lilKliUl1 ~ t'1: No.From To in Typ Number per Present Ultimate Miles Miles (a)(b)(c)(d)(e)(f)(g) 1 Adrian Tup Adrian Sub 5.65 SPWood 19.6 1 1 2 Starkey Mccll 17.61 SPWood 17.60 1 1 3 Starkey Mccll 3.80 HWood 6.5 1 1 4 Starkey Mccll 2.08 SP Steel 17.6l 2 5 Starkey Mccll 1.50 SP Steel 17.60 1 1 6 Donn HOKU 2.74 SPSteel 18.9 1 1 7 HOKU Alamed 0.22 SP Steel 22.73 2 2 8 HOKU Alamed 0.23 SP Steel 21.74 '-2 9 HOKU Alamed 3.00 SPSteel 19.34 1 1 10 Hemingway Bowmont 13.01 SPSteel 7.30 1 2 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 49.84 169.07 13 14 FERC FORM NO.1 (REV. 12-03)Page 424 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2oo9/Q4 (2) ¡=A Resubmission 04/12/2010 TRAN MISSION LINES ADDED DURING Y :AR (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. )t(;)Voltage LINE COST Line Size Specification Confieuration KV Land and Poles, Towers Conductors Asset Total No. and pacing (Ope~ting)Land Rights and Fixtures and Devices Retire. Costs (h)(i)ü)(k (I)(m)(n)(0)(p) 397.5 ACSR TVS5'6~13,254 1,091,58~1,104,838 2,209,676 1 715.5 ACSR TVST 13E 9,697 6,715,36 6,725,058 13,450,116 2 715.5 ACSR Hor 16'138 3 715.5 ACSR TVSDC6'138 4 715.5 ACSR TVST 138 5 1272 ACSR TAS6'138 331 255 58 6 1272 ACSR TASDC6'138 7 795 ACSR TASDC6'138 8 795 ACSR TAS6'131 9 1590 ACSR T-DC 12'23C 1,852,599 1,852,599 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 1,875,550 7,807,27£7,830,151 17,512,977 44 FERC FORM NO.1 (REV. 12-03)Page 425 Name of Respondent ThiS~ort is:Date of Report Year/Period of Report Idaho Power Company (1)An Original (Mo, Da, Yr)End of 2009/Q4 (2)A Resubmission 04/12/2010 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 beow. 3. Substations with capacities of Less than 10 MVa except those serving customers wih energy for resale, may be grouped acrding 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) Name and Location of Substation Charactr of SubstationNo.Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Adelaide transmison 345.00 138.00 13.80 2 Aiken distribution 46.00 13.00 3 Alameda distribution 46.00 13.00 4 Alameda distribution 138.00 13.00 5 American Falls PP - attended transmission 138.00 13.80 6 American Falls transmission 138.00 46.00 12.50 7 Artesian distribution 46.00 13.00 8 Bannock Creek distribution 46.00 13.00 9 Bennett Mountain Power Plant trnsmissn 230.00 18.00 10 Bennett Mountain Power Plant disributin 18.00 4.16 11 Bethel Court distribution 138.00 13.00 12 Black Cat distributon 138.00 13.09 13 Blackoot distbution 46.00 13.00 14 Blackot transmisson 161.00 46.00 12.47 15 Blackfoot distribution 161.00 138.00 12.98 16 Bliss - attended transmission 138.00 13.80 17 Blue Gulch distribution 138.00 34.50 18 Boise Bench - attended distribution 138.00 34.50 19 Boise Bench - attended transmission 138.00 69.00 12.98 20 Boise Bench - attended transmission 230.00 138.00 13.80 21 Boise distribution 138.00 13.00 22 Borah transmission 345.00 230.00 13.80 23 Bowmont distribution 69.00 46.00 6.90 24 Bowmont distribution 138.00 34.50 25 Bowmont transmission 138.00 69.00 12.98 26 Brady distribution 46.00 13.09 27 Brady transmission 230.00 138.00 13.80 28 Brady transmission 138.00 46.00 12.47 29 Brady distribution 69.00 13.00 30 Brownlee. attended transmisn 230.00 13.80 31 Bruneau Bridge disribution 138.00 34.50 32 Buckhorn ,disributin 69.00 35.00 33 Bucyrus distribution 46.00 7.20 34 Buhl disribution 46.00 13.00 35 Burley Rural distrbution 69.00 13.00 36 Butler distribution 138.00 13.00 37 Caldwell distribution 138.00 13.00 38 Caldwell transmission 138.00 69.00 12.47 39 Caldwell transmission 230.00 138.00 12.50 40 Canyon Creek distribution 138.00 35.00 FERC FORM NO.1 (ED. 12-96)Page 426 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 2009/Q4 (2) riA Resubmission 04/12/2010 SUBSTATIONS (Continued) 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacit. 6. Designate substations or major items òf 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 part, explain basis of sharing expenses or other accounting between the parties, and state amounts and accunts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa)Transformers Spare Total Capacit No.In Service Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(il fj (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 50 3 1 14 80 1 15 69 3 16 15 1 17 42 2 18 75 3 19 494 4 20 67 3 21 450 3 1 22 8 3 23 18 1 24 50 2 25 6 26 300 3 27 1 28 1 29 734 5 1 30 30 2 31 20 1 32 6 1 4 33 20 2 34 12 1 35 48 2 36 39 2 1 37 75 3 38 240 2 39 15 1 40 FERC FORM NO.1 (ED. 12-96)Page 427 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) nA Resubmission 041212010 SUBSTATIONS 1. Report below the informaton 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 accrding to functonal 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 distnbution and whether attended or unattended. At the end of the page, summarie accrding to functon the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Charactr of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Canyon Creek transmission 138.00 69.00 12.98 2 Cascde Power Plant - attended transmission 69.00 4.60 3 Cascade Distribution 69.00 13.10 4 Chestnut distribution 138.00 13.00 5 Clear Lake - attended transmission 46.00 2.40 6 Cliff transmission 138.00 46.00 12.50 7 Cloverdale Distrbution 138.00 13.00 8 Dale distributin 46.00 13.00 9 Dale distribution 69.00 13.00 10 Dale distbution 138.00 36.20 11 Dale Transmision 138.00 46.00 12.50 12 Danskin transmison 230.00 138.00 13.80 13 Danskin distribution 18.00 4.16 14 Danskin transmission 138.00 12.00 15 Don distribution 138.00 7.60 16 Don distbution 138.00 13.20 17 Don distribution 138.00 13.00 18 Don distbution 14.00 19 DRAM distribution 138.00 13.00 20 DRAM transmission 230.00 138.00 13.80 21 Duffn distribution 138.00 34.50 22 Eagle distribution 138.00 13.00 23 Eastgate distribution 138.00 24 Eastgate distribution 138.0C 13.00 25 Eckert distribution 138.00 36.20 26 Eden distribution 138.0C 36.20 27 Eden transmission 138.00 46.00 12.98 28 Elkhorn distribution 138.00 12.47 29 Elmore distutin 138.00 35.00 30 Elmore transmissin 138.00 69.00 12.50 31 Emmett distribution 138.00 12.50 32 Emmett Transmission 138.00 69.00 12.50 33 Falls distribution 46.00 13.00 34 Filer distribution 46.00 13.00 35 Flying H distribution 69.00 2.40 36 Fort Hall distribution 46.00 13.00 37 Fossil Gulch distribution 138.00 35.00 38 Fremont transmission 138.00 46.00 12.50 39 Gary distribution 138.00 13.00 40 Gem distribution 69.00 13.00 FERe FORM NO.1 (ED. 12-e6)Page 426.1 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 2009/Q4 (2) OA Resubmission 04/1212010 SUBSTATIONS (Continued) 5. Show in columns (1),0). and (k) specal equipment such as rotary converters, rectifiers, condenser, 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 part, explain basis of sharing expenses or other accounting between the parties. and state amounts and accunts affected in respondenfs 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 Capacit No.In Service Transformers Type of Equipment Number of Units (In MVa) (f)(0)(h)(i)(j)(k) 15 1 1 12 1 2 10 1 3 48 2 4 4 1 5 16 3 1 6 48 2 7 7 8 1 9 27 1 1 10 25 1 11 320 2 12 6 1 13 96 2 14 1 15 108 6 3 16 26 1 1 17 80 6 18 134 8 19 160 2 20 36 2 21 38 2 22 24 1 23 18 1 1 24 18 1 25 24 1 26 15 1 27 15 2 28 17 1 29 30 2 30 24 1 31 25 1 32 18 2 33 10 1 34 15 2 35 10 1 1 36 15 1 ,37 50 3 1 38 37 2 39 18 2 40 FERC FORM NO.1 (ED. 12-96)Page 427.1 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 2009/Q4 (2) ÕA Resubmission 04/12/2010 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 capaciies of Less than 10 MVa except those serving customers with energy for resale, may be groupe 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, summarie accrding to function the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Charactr of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Goodng Rural distribution 46.00 13.00 2 Golden Valley distnbution 69.00 13.00 3 Gowen Substation distribution 138.00 35.00 4 Grindstone distribution 35.00 12.50 5 Grove distribution 138.00 13.09 6 Hagerman disbutin 46.00 13.00 7 Hagerman distribution 46.00 13.00 32.00 8 Hailey distributin .138.00 13.00 9 Happey Valley distribution 138.00 13.09 10 Haven distribution 138.01J 35.00 11 Haven transmission 138.00 46.00 12 Hewlett Packard distribution 138.00 13.10 13 Hidden Springs disribution 138.00 13.09 14 Highland distributin 138.01J 13.09 15 Hill distribution 138.00 13.00 16 Hilsdale disribution 138.00 17 Homedale distribution 69.00 13.00 18 Hors Flat trnsmission 230.00 138.00 13.80 19 Horse Flat distribution 69.00 13.00 20 Horseshoe Bend distribution 35.00 12.50 21 Horseshoe Bend distribution 69.00 36.20 22 Horseshoe Bend distribution 69.00 25.00 23 Huston distribution 69.00 13.00 24 Hulen distribution 46.00 13.00 25 Hunt transmission 230.00 138.00 13.80 26 Hydra distribution 138.00 36.20 27 Island distribution 69.00 13.00 28 Jerome distribution 138.00 13.00 29 Julion Clawson distribution 138.00 34.50 30 Joplin disribution 138.00 13.00 31 Joplin distribution 138.00 35.00 32 Karcher distribution 138.00 13.09 33 Kenyon distribution 69.00 13.00 34 Ketchum distribution 138.00 13.00 35 Kinport transmission 161.00 46.00 13.20 36 Kinport transmission 230.00 138.00 12.47 37 Kinport transmission 230.00 138.00 13.80 38 Kinport transmission 345.00 230.00 13.80 39 Kramer distribution 138.00 34.50 40 Kramer distribution 138.00 13.00 FERC FORM NO.1 (ED. 12-96)Page 426.2 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 2009/Q4 (2) OA Resubmission 04/12/2010 SUBSTATIONS (Continued) 5. Show in columns (I), (j), and (k) speial 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 part, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of accunt. Specify in each case whether lessor, co-owner, or other party 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)(0)(h)(i)Ii (k) 15 2 1 10 1 1 2 24 1 3 5 2 4 72 3 5 10 1 6 5 1 7 20 1 8 18 1 9 12 1 10 25 1 11 20 1 12 8 1 13 18 1 14 24 1 1 15 24 1 16 20 2 17" 100 1 18 1 19 5 1 20 12 1 21 5 1 22 10 1 23 10 1 24 300 3 25 48 2 26 12 1 27 40 2 28 30 2 29 15 1 30 18 1 31 12 1 32 20 2 33 42 2 34 7 35 180 1 36 180 1 37 600 3 1 38 12 1 39 18 1 40 FERC FORM NO.1 (ED. 12-96)Page 427.2 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 2oo91Q4 (2) ñA Resubmission 04/1212010 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 industnal 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 eac substation, designating whether transmission or distnbution and whether attended or unattended. At the end of the page, summanze accrding to functon the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Charactr of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Kuna distribution 138.0C 13.00 2 Lake Fork distrbution 138.00 36.20 3 Lake Fork trnsmission 138.00 69.00 12.50 4 Lamb distributin 138.00 13.09 5 Lansing distribution 69.00 13.00 6 Lincoln distribution 138.00 13.00 7 Linden disbution 138.00 13.00 8 Locust distrutin 138.00 36.20 9 Locust transmission 230.00 138.00 13.80 10 Lower Malad - attended transmission 138.00 7.20 11 Lower Salmon - attended transmission 138.00 13.80 12 Map Rock distbution 69.00 13.00 13 McCall distrbution 13.00 13.09 14 McCall distrbution 138.00 36.20 15 Meridian distbutin 138.00 13.00 16 Micron distribution 138.00 13.00 17 Midpoint trnsmission 230.00 138.00 13.80 18 Midpoint transmission 345.00 230.00 13.80 19 Midpoint transmission 500.00 345.00 20 Midrose distribution 138.00 13.09 21 Milner distribution 138.00 69.00 12.47 22 Milner distribution 69.00 46.00 6.90 23 Milner distribution 138.00 35.00 24 Milner PP - attended trnsmissn 138.0C 13.80 25 Moonstone distrbution 138.00 35.00 26 Mora distrbution 138.00 34.50 27 Moreland distrbution 35.00 13.00 6.00 28 Moreland distrbution 46.00 13.00 29 Moreland distrbution 46.00 35.00 12.50 30 Mountain Home distribution 69.00 12.50 31 Mountain Home Air Force Base distributin 69.00 13.00 32 Mountain Home Air Force Base distribution 138.00 .13.00 33 Nampa distribution 230.00 138.00 13.80 34 Nampa distribution 138.0ll 13.00 35 New Meadows distrbution 138.00 36.20 36 New Plymouth distribution 69.00 13.00 37 Notch Butte distribution 13.00 13.09 38 Orchard distrbution 69.00 36.20 39 Orchard distribution 69.0ll 35.00 12.47 40 Parma distribution 69.00 12.50 FERC FORM NO.1 (ED. 12-96)Page 426.3 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 2009/04 (2)A Resubmission 04/1212010 SUBSTATIONS (Continued) 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 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. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EOUIPMENT Line (In Serviæ)(In MVa) Transformers Spare Type of Equipment Total Capacity No.In Serviæ Transformers Number of Units (In MVa) (f)(0)(h)(i)0\(k) 15 1 1 18 1 2 15 1 3 18 1 4 12 1 5 10 1 6 33 2 7 48 2 8 360 2 9 16 1 10 70 4 11 10 1 12 12 1 13 18 1 14 36 2 15 48 4 16 120 1 17 720 2 18 750 3 1 19 24 1 1 20 100 4 21 8 3 1 22 17 1 23 36 1 24 12 1 25 39 2 26 1 27 8 1 28 13 4 29 15 1 30 1 31 18 1 32 180 1 33 50 3 34 12 1 35 10 1 36 10 1 37 6 1 38 10 3 39 10 1 40 . FERC FORM NO.1 (ED. 12-96)Page 427.3 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 2009/Q4 (2)A Resubmission 041121010 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 industnal or street railway customer should not be listed below. 3. Substations with capaciies of Less than 10 MVa except those servng customer wih energy for resale, may be groupe accrding to functonal character, but the number of such substations must be show. 4. Indicate in column (b) the functional character of each substtion, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarie accding to function the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) Name and Location of Substation Character of SubstationNo.Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Parma distribution 69.00 34.50 2 Paul disbutin 138.00 34.50 12.50 3 Payette disribution 138.00 13.00 4 Pingree trnsmission 138.00 46.00 12.50 5 Pingree distribution 138.00 35.00 6 Pleasant Valley distribution 138.00 34.50 7 Pocatello distribution 46.00 12.50 8 Poleline distribution 138.00 13.09 9 Portneuf distribution 138.00 36.20 10 Portneuf distribution 46.00 35.00 11 Rockford distribution 46.00 13.00 12 Russett distribution 138.00 13.00 13 Sailor Creek distributon 138.00 2.40 14 Sailor Creek distribution 138.00 35.00 15 Salmon distribution 69.00 13.00 16 Salmon distributin 69.00 34.50 12.50 17 Salmon transmision 13.00 2.40 5.00 18 Shoshone distribution 46.00 13.00 19 Shoshone distribution 46.00 7.20 20 Shoshone Falls - attended transmission 46.00 2.30 21 Shoshone Falls - attended transmission 46.00 6.60 22 Silver distribution 138.00 34.50 23 Simplot distribution 138.0C 13.00 24 Sinker Creek distribution 138.OC 34.50 25 Siphon distribution 138.00 34.50 26 South Park distribution 46.00 13.00 27 Star distribution 138.00 13.00 28 Starkey Transmision 138.00 69.00 12.50 29 State distribution 69.00 13.00 30 Stoddard distribution 138.00 13.00 31 Strike Power Plant - attended transmission 138.00 13.80 32 Sugar distribution 138.00 34.50 33 Swan Falls - attended transmission 138.00 6.90 34 Taber distribution 46.00 13.00 35 Ten Mile distribution 138.00 13.09 36 Terry distribution 138.00 13.00 37 Thousand Springs - attended transmission 46.00 7.20 38 Thousand Springs - attended transmission 7.00 2.40 39 Toponis distribution 138.00 33.00 40 Twin Falls distribution 138.00 13.00 FERC FORM NO.1 (ED. 12-96)Page 426.4 Name of Respondent This oo0rt Is:Date of Report Year/Period of Rëport Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04/12/2010 SUBSTATIONS (Continued) 5. Show in columns (I), 0), and (k) specal equipment such as rotary converters, recifiers, condensers, etc.and auxilary equiprnent for increasing capacity. 6. Designate substations or rnajor items of equiprnent 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 narne of co-owner or other part, explain basis of sharing expenses or other accunting between the parties, and state amounts and accunts affected in respondent's books of accunt. Specify in each case whether lessor, coowner, 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)(i)(k) 12 1 1 36 2 2 23 3 3 50 3 4 22 2 5 42 2 6 36 2 7 18 1 8 18 1 9 1 .10 14 2 11 18 1 12 15 2 13 15 1 14 10 1 4 15 10 3 1 16 2 17 10 1 18 2 3 19 3 1 20 10 1 21 12 1 22 15 1 23 12 1 24 33 2 25 10 1 26 18 1 27 18 1 28 33 2 29 15 1 30 83 3 31 20 2 32 18 1 33 5 1 34 24 1 35 42 3 36 8 1 37 2 1 38 18 1 39 44 2 40 FERC FORM NO.1 (ED. 12-96)Page 427.4 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 2009/Q4 (2) OA Resubmission 04/121010 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 industnal 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 accrding to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whther 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 Twin Falls transmission 138.00 46.00 12.98 2 Twin Falls PP - attnded transmission 138.00 7.20 3 Twin Falls PP - attended trnsmission 138.00 13.20 4 Upper Malad - attended transmission 45.00 7.20 5 Upper Salmon- attended transmission 138.00 7.20 6 Ustick distribution 138.00 13.00 7 Vallvue distbution 138.00 13.09 8 Victory disribution 138.00 13.00 9 Ware distbution 69.00 13.00 10 Weiser distribution 69.00 13.00 11 Weiser transmission 138.00 69.00 12.47 12 Wilder distribution 69.00 13.00 13 Wills distbutin 138.00 13.09 14 Wye disribution 138.00 13.00 15 Zilog distutin 138.00 13.09 16 17 18 The above are all State of Idaho 19 20 Montana: 21 Petersn transmission 230.00 69.00 13.20 22 23 Nevada: 24 Valmy - attended transmissn 345.00 21.30 25 Wells transmision 138.00 69.00 13.00 26 27 Oregon: 28 Boardman - attended trnsmission 5OD.OIl 24.00 29 Cairo distribution 69.00 13.00 30 Hells Canyon - attended transmission 230.00 13.80 31 Hells Canyon distribution 69.00 0.50 1.00 32 Hines transmission 138.00 115.00 12.47 33 Malheur Butte distribution 69.0C 34.50 12.50 34 Nyssa distribution 69.DC 13.00 35 Ontario distribution 138.00 13.00 36 Ontario transmission 138.00 69.00 12.50 37 Ontario transmission .230.00 138.00 13.80 38 Ore-Ida distribution 69.00 13.00 39 Oxbow - attended transmission 138.00 69.00 13.00 40 Oxbow - attended transmission 230.00 13.80 . FERC FORM NO.1 (ED. 12-96)Page 426.5 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 2oo9/Q4 (2) OA Resubmission 04/12/2010 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 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 assoiated company. . Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa)Transformers Spare Type of Equipment Number of Units Total Capacit No.In Service Transformers (In MVa) (f)(g)(h)(i)Ii)(k) 33 2 1 9 1 2 72 1 3 8 1 4 36 4 5 44 2 6 18 1 7 24 1 8 12 1 1 9 20 2 10 25 1 11 10 1 12 18 1 13 56 3 14 24 1 15 16 17 18 19 20 30 3 1 21 22 23 150 1 24 20 3 1 25 26 27 55 1 28 12 1 29 501 4 30 31 40 1 32 8 3 1 33 20 2 34 38 2 35 75 3 2 36 240 2 37 15 1 38 10 3 1 39 244 2 40 FERC FORM NO.1 (ED. 12-96)Page 427.5 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 2oo9/Q4 (2)A Resubmission 0411212010 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 suc substations must be show. 4. Indicate in column (b) the functonal 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 (t). Line I VOLTAGE (In MVa) No.Name and Location of Substation Charactr of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Oxbow - attended trnsmssion 230.00 138.00 13.80 2 Quart transmission 138.00 69.00 12.50 3 Quart trnsmission 230.00 138.00 13.00 4 Vale distribution 69.00 13.09 5 6 Wyoming: 7 Jim Bridger - attended transmission 345.00 22.00 8 9 10 11 12 13 14 Transformers-distribution substations under 10,000 15 KVA 88 unattended. 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 FERC FORM NO.1 (ED. 12-96)Page 426.6 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2009/Q4 (2) OA Resubmission 04112/2010 SUBSTATIONS (Continued) 5. Show in columns (i), 0). and (k) special equipment such as rotary converters, recifers, 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 part, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affeced in respondent's books of account. Specify in each case whether lessor, co-owner, or other party 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)Ii)(k) 100 1 1 30 2 2 100 3 1 3 10 1 4 5 6 748 1 7 8 9 10 11 12 13 14 353 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 FERC FORM NO.1 (ED. 12-96)Page 427.6 This Page r~tentionally Left Blank Name of Respondent Idaho Power Company Year/Period of Report End of 2009/04 Line No. This ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) A Resubmission 04/1212010 TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES 1. Report below the information called for conceming all no-power goods or services received from or provided to associated (affilated) companies. 2. The reporting threshold for reporting purposes is $250,000. The threshold applies to the annual amount billed to the respondent or billed to an associated/affilated company for non-power goods and servces. The goo or service must be specific in nature. Respondents should not attempt to include or aggregate amounts in a nonspecific category such as .general.. 3. Where amounts biled to or received from the associated (affliated) company are based on an alloction process, explain in a footnote. Name of AccountAssiciated/ Affilated Charged orCompany Credited(b) (c)Description of the Non-Power Goo or Service (a) 1 Non-power Goods or Services Provided by Affilated 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 Amount Charged or Credited (d)---------~ -~ -~---- - -~- ------ ~- Non-power Goods or Services Provided for Affilate Managerial Expenses which includes labor & taxes -- --- - - -~ --- ---- --- -- IdaCorp 417420 427,645 Affilates - Ida-West, lerco IdaCorp Financial Services, IdaCorp Energy Do not meet the $250,000 threshold 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO.1 (New) FERC FORM NO.1-F (New) Page 428 IDAHO POWER COMPANY 2009 FERC FORM 1 ANNUAL REPORT IDAHO SECTION FOllOWS December 31, 2009 ANNUAL REPORT IDAHO SUPPLEMENT TO FERC FORM 1 MUL TI.STATE ELECTRIC COMPANIES INDEX Page Number Title 1 Statement of Income for the Year 2 Taxes Allocated to Idaho 3 Notes and Accounts Receivable 3 Accumulated Provision for Uncollectible Accounts 4 Receivables from Associated Companies 5 Gain or Loss on Disposition of Propert 6 Professional or Consultative Services 7-10 Electric Plant in Service 11 Electric Operating Revenues 12-15 Electric Operation and Maintenance Expenses 15 Number of Electric Department Employees IDAHO SUPPLEMENT This Page Intentionally Left Blank Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31, 2009 STATEMENT OF INCOME FOR THE YEAR 1. Report amounts for accunts 412 and 413, Revenue and Exnses from Utility Plant Leased to Oters, in another utilit column (i,k,m,o) in a similar manner to a utilty departent. 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 Utilit Operating Income, in the same manner as accunts 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 the state ment of income or any account thereof. 5. Give concise expanations conceming unsettled rate proceedings whre a contingency exists suc that refunds of a material amount may nee to be made to the utilits customers or which may result in a material refund to the utilty wi respect to powr or gas purcases. State for each year affcted 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 wih respect to power and gas purchases. 6. Give concise exlanations conceming signifcant amounts of any refunds made or received during the year. (a) (KeT.) Page TOTAL No.\.urrm Tear Previous year (b)(c)(d) 11 $993,232,456 $910,245,287 15 613,147,331 550,991,682 15 64,769,922 64,078,869 96,284,156 89,690,866 6,307,117 4,622,992 Line No. Account 1 UlILiI T 2 Operating Revenues (400)...... ........ .... ...... ....... ......... ....... ..... ..... .................. ....... 3 Operating Expenses 4 Operation Expenses (401 )... ...... ... ............... ... ....... .......... .......... ....... ..... ............ 5 Maintenanc Expenses (402)............................................................................ 6 Depreciation Exense (403).............................................................................. 7 Amort. & Depl. of Utlity Plant (40405)............................................................ 8 Amort. of Utilty Plant Acq. Adj. (406)................................................................ 9 Amort. of Propert Losses, Unrecovere Plant and 10 Regulatory Study Costs (407).............. ........ ........... ........ ...... ............. .... ...... .... 11 Amort. of Conversion Expenses (407)... ...... ......... ... ......... .................. ..... ......... 12 Regulatory DebitCredits (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 Deferrd Income Taxes (410.1 & 411.1) Net............................ 17 Investment Tax Credit Adj. - Net (411.4)........................................................... 18 (Less) Gains from Disp. of Utlity Plant (411.6).................................................. 19 Losses from Disp. of Utilty Plant (411.7)........................................................... 20 (Less) Gains from Disposition of Allowances (411.8)......................................... 21 Losses frm Disposition of Allowances (411.9)................................................. 22 23 TOTAL Utilty Operating Exnses (Enter Total of lines 4 thru 22).................. 24 25 Net Utilty Operating Income (Enter Total of line 2 less 23) 26 (Carr forward to page 11, line 27). ...... ....... ............. .... .......... .... ..... ........ ...... -(3,781,013) 2 18,952,082 17,214,058 2 14,745,212 (1,876,222) 2 1,466,739 (5,091,963) 2 12,847,159 41,638,625 2 223,185 2,343,614 828,742,902 759,831,509 $ 164,489,555 $ 150,413,778 IDAHO SUPPLEMENT Page 1 Idaho Powr Company STATE OF IDAHO An Original Dember 31,200 TAXES ALLOCATED TO IDAHO Kind of Tax Taxes Other Than Income Taxes: Labor Related: FICA................................................................... FUTA................................................................. State Unemployment.... .............. ..... .......... ........ Payroll Deducton & Loading. ....... ...... ... .... ....... Total Labor Related................................ Propert Taxes........... ............. ..... ........ ..... ........... Kilowatt-hour Tax. ....... ...... ....... .............. ..... .......... Licenses................................................................ Regulatory Commission Fees..... ..... ... ..... ..... ........ Irrgation p~c........... .... ....... ....... ... ........... ........ ...... Total Taxes Other Than Income Taxes.................. Federal Income Taxes. .................. ... ........ ...... ........ State Income Taxes.. .... ............ ....... ..... .... ........ ...... Deferred Income Taxes.... ........... ................. .......... Investment Tax Creit Adjustment - Net................. Taxes Charged During Year $ 11,450,632 71,113 452,013 (11,973,757) o 15,834,861 1,522,379 3,467 1,347,232 244,144 18,952,082 14,745,212 1,466,739 12,847,159 223,185 Total Taxes Allocaed to Idaho............................... $ 48,234,376 IDAHO SUPPLEMENT Page 2 Idaho Power Company STATE OF IDAHO An Original December 31, 2009 NOTES AND ACCOUNTS RECEIVABLE Summary for Balance Sheet Show separately by footnote th total amount of notes and accounts receivable from directors, offcers, and employees included in Notes Receivable (Accunt 141) and Other Accounts Receivable (Accunt 143) Balance Baiance Une Accounts Beginning of End of Year Year No.(a)(b)(c) 1 Notes KeclvaDle (ACCUnt 141).................................................................................................:I 1,549,041 :I 536,001 2 Customer Accounts Receivable (Accunt 142)............................................................................64,433,173 76,792,157 3 Other Accounts Receivable (Accunt 143)..................................................................................6,557,937 9,087,713 4 (Disclose any capital stock subscrption received) 5 Total......................................................................................................................................$72,540,152 $86,516,536 6 7 Less: Accumulated Provision for Uncollectible 8 Accounts-Cr. (Account 144)..................................................................................................1,723,936 1,990,343 9 10 Total, Less Accumulated Provision for 11 Uncollectible Accounts. ..... ................... ... ....... ............... ....... ...... ....... ..... ........... ...... ..... .... ....$70,816,216 $84,526,193 12 13 14 Notes Receivable - Accunt 141: (at 12-31-09) 15 Directors, offcers, and employees - $64,154 16 17 18 Otr Accunts Receivable - Accunt 143: (at 12-31-09) 19 Directors, offcers, and employees - $4,014 20 ACCUMULATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS - CR. (Acunt 144) 1. Report below the information calle for concern this accumulated provision. 2. Exlain any importnt adjustments of subaccunts. 3. Entries With respect to offcers and employees shall not include items tor Utility services. Mase, Une Item Utlit Jobbing &Ofcers Other Total Customers Contract and No.(a)Work Employees (b)(c)(d)(e)(f) 21 22 Bal. beginning of year $1,723,936 $$1,723,936 23 Prov. for uncollectibles 24 for year...................................................266,407 266,407 25 Accounts written off...... ......... ..... ...... ........ 26 Coli. of accunts 27 wrtten off................................................ 28 Adjustments (explain)............................... 29 30 31 32 Balance end of year. ..... ....... ....... ......... .....:I l,l:l:U,;j3 :I -:I -:I -:I 1 ,l:l:,343 33 IDAHO SUPPLEMENT Page 3 Idaho Powr Company STATE OF IDAHO An Oriinal December 31, 2009 RECEIVABLES FROM ASSOCIATED COMPANIES (Accunt 145. 146) 1. Report partculars of notes and acconts reæivable from associated companis at end of year. 2. Provide separate headings and totals for accunts 145, Notes Reæivable from Associated Companies, and 146, Accunts Reæivable from Associated Companies, in additn to a total for the combine accunts. 3. For notes receivable list each note separte and sta pu fo whic reive. Show also in coumn (a) date of note, date of maturi and intet rae. 4. If any note was reive in satisfctn of an op accnt, state th peri covere by such open accunt. 5. Include in column (f) interest recorded as incoe duri th year, inudin interest on accunt and notes held at any time during the year. 6. Give particulars of any notes pledged or discounte, also of any collateral held as guarantee of payment of any note or account. i:aianæ Una Partculars Beginning Totals for Year Balanæ Interest of Year ueDl \jreoRS End of Year For Year No.(a)(b)(e)(d)(e)(f) 1 Accunt 145: 2 3 IERCO....................................$26,579,n1 $38,970,228 $46,655,898 $18,894,101 4 5 6 7 8 9 10 Total Accunt 145............ ........"',""',1 . I ;,,11 fU,;';'ö 40,000,1'110 16,611,1U1 11 12 Account 146: 13 14 15 16 IDACORP, Inc... ... ... ... ... ... ........$(2,011)$3,661,882 $3,659,871 $- 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Total Account 146........................:s (",U11):s ::,titi1,lS":s ::,ÖOII,öfl :i - 32 IDAHO SUPPLEMENT Page 4 Idaho Power Company STATE OF IDAHO An Original December 31, 2009 STATE OF IDAHO - TOTAL SYSTEM DATA GAIN OR LOSS ON DISPOSITON OF PROPERTY (Account 421.1 and 421.2) 1. Give a brief desriPtn of propert creting the gain or los. Includ name of part acquiring the proprt (when acquired by anoher utilit or assiated copany) and the dae transaion was completed. Identify proprt by ty; Leased, Held for Future Use, or Nonutlit. 2. Indivdual gains or los relating to propert wih an original cot of les than $5,00 may be groupe, wih the number of such transons disclos in column (a). 3. Give the date of Commission approval of journl entes in column (b), when approval is reuired. Where approval is required but has not ben recived, giv explanation followng the item in column (a). (se acount 102, Utilit Plant Purchase or Sold.) unnai '-J LJle .Journi Line Deription of Propert of Related Entry Aproved Acct 421.1 Ac421.2 Propert (When Required) No.(a)(b)(c)(d)(e) 1 Gain on disposition of 2 propert: 3 4 5 6 Norhem SWIP Sale 3,036,68 3/301200 $122,587 7 8 9 10 11 12 13 14 Totl gain..........................................................~3,U36,664 :I l;¿;¿,Otlf 15 16 17 Transmission Line #103 .2100 $(3,973) 18 19 20 21 22 23 · Land purchaed in 1942. Could not identify 24 original co in asst recrds 25 26 27 28 29 30 31 Totl los................................................. ......:I 0 :I (3,973) IDAHO SUPPLEMENT Page 5 Idho Power Company STATE OF IDAHO An Original Deeßdr 31, 2009 STATE OF IDAHO. TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10,000 AND OVER Une Amounti .,,~~I n'i: No.(a)(b)(c) 1 ACCENTIENT INC Cor Supprt servces $19,600 2 ADECCO Stag servics 32,478 3 AERO-GRAPHICS Mapping servces 101,076 4 ATER, WYNNE LLP Legal Service 296,322 5 BARKER, ROSHOLT & SIMPSON LLP Legal Seces 414,833 6 BRENNEMAN, JOHN Loby servic 73,626 7 BROWNSTEIN HYATI FARBER SCHREC Legal 5es 719,840 8 BUREAU OF LAND MANAGEMENT Environmental Services 209,284 9 CADMUS GROUP INC, THE Arit seic 24,025 10 CASCADE ENERGY ENGINEERING INC Enginri Servs 81,401 11 CEOARCRESTONE INC Coutr Supprt seivices 72,143 12 CHASAN & WALTON TRUST ACCOUNT Lel servs 400,000 13 CHURCH, JOHN S Ecomi serv 12,000 14 COLLEGE OF IDAHO Environmental servs 13,500 15 COLLEGE OF SOUTHERN IDAHO Environmental Seivics 10,000 16 COMSYS INFORMATION TECHNOLOGY Comuter Supp Serv 194,160 17 CONNOR CLAIMS SPECIALISTS Insranc Servics 11,029 18 CORNERSTONE SYSTEMS INC Coutr Supprt servs 91,400 19 CSHQA Arit Seric 126,704 20 DAVIS WRIGHT TREMAINE LLP Leal serv 389,082 21 DELOITTE & TOUCHE LLP Acnti Ses 642,989 22 DEWEY & LEBOEUF Legl servs 3,308,496 23 DHIINC Environmental Seric 38,235 24 ECOANAL YSTS INC Environmental Servs 107,928 25 ECOS CONSULTING Consulting Seivics 42,238 26 ECOTOPE Aritec Serics 30,256 27 EMC CORPORATION Coputr Support Servs 86,073 28 ENERNOCINC Consultg Seivics 451,808 29 EVANS KEANE Legal Servs 12,471 30 GLAHE & ASSOCIATES INC Environmental Services 34,487 31 GLOBAL INSIGHT Environmntal servs 25,934 32 GOLDER ASSOCIATES Environmental Servs 101,373 33 HARDESTY, REBECCA Enviromental Servs 76,470 34 HDR SSR ENGINEERS Engineering servs 24,166 35 HONEYWELL INTERNATIONAL INC Environmental Seivices 17,419 36 HYQUAL Environmental Seivices 59,054 37 IDAHO DEPARTMENT OF FISH AND G Environmental Servces 100,000 38 INTELUBIND LLC Consultng Seivices 82,285 39 INTERWOVEN INC Computer Suppor Seivices 20,429 40 IOWA INSTITUTE OF HYDRAULICS Consulting Seivices 15,425 41 JACO ENVIRONMENTAL INC Environmental Servs 17,916 42 JONES AND SWARTZ PLLC Legal Servces 158,355 43 JUB ENGINEERS Engineering Servics 15,880 44 MAINLINE INFORMATION SYSTEMS I Computer Support seivices 424,425 45 MAUPIN, COX & LEGOY INC Legal services 18,529 Pa e69 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO AnOñglnal December 31, 2009 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES - ITEMS $10,000 AND OVER AmountLinerr .i;i;iy..i: No.(a)(b)(c) 46 MCCLURE ENGINEERING Engineering Servics $48,459 47 MCDOWELL & RACKNER PC Legal Seics 429,332 48 MIRANDE, MICHAEL Legal Services 57,819 49 MOODY'S ANAL YTICS INC Financil Services 26,500 50 MUSGROVE ENGINEERING PA Engineering Services 88,779 51 NEXNTINC Computer Support Servces 29,702 52 NIELSEN GROUP INC, THE Consulting Servics 227,326 53 ORACLE CORPORATION Computer Support services 219,677 54 OREGON DEPARTMENT OF ENERGY Consulting Services 143,866 55 PAINE, HAMBLEN, COFFIN, BROOK Management Servces 292,698 56 PANTER, GREGORY W Legal Services 33,000 57 PARAGON CONSULTING SERVICES Consulting Services 30,295 58 PARR BROWN GEE & LOVELESS INC Legal Services 36,794 59 PARR WADDOUPS BROWN GEE AND LO Environmental Servs 40,390 60 PEAK SCIENCE COMMUNICATIONS Management Services 42,964 61 PLANNEDSCAPE Consulting Services 18,917 62 PORTLAND ENERGY CONSERVATION,Environmental Services 213,411 63 POWER ENGINEERS INC Engineering Services 45,359 64 PROFESSIONAL TRAINING SYSTEMS Management Services 17,575 65 PUBLIC OPINION STRATEGIES LLC Management Services 17,750 66 RWBECK Consultng Services 64,650 67 RIDDELL WILLIAMS P.S.Legal servics 50,451 68 RIPLEY, LARRY D Legal services 13,650 69 RIVERSIDE TECHNOLOGY INC Management Services 13,000 70 ROGER WRIGHT CONSULTING ENGINE Enginerng Services 13,791 71 S G S STATISTICAL SERVICES Consulting services 14,250 72 SALDIN, TOM Legal Servics 27,000 73 SALLADAY & DAVIS Legal Services 31,584 74 SHARP & SMITH INC.Legal servics 15,692 75 SMITH, CURTIS D Legal Serics 49,890 76 SOFTARE AG INC Computer Supprt Services 91,775 77 SOS STAFFING SERVICES Management Services 20,661 78 SPHERION STAFFING AND RECRUITI Management Servics 88,485 79 SPINK BUTLER LLP Legal Servics 20,851 80 STEPHAN, KVANVIG, STONE & TRAI Legal Services 22,018 81 STEPTOE & JOHNSON LLP Legal services 394,668 82 STOEL RIVES LLP Legal Services 211,579 83 SULLIVAN & CROMWELL Management Services 544,421 84 TEKSYSTEMS Computr Support Servics 51,675 85 TETRA TECH INC Consultng Servics 12,715 86 TIMBERLINE SURVEYING PLLC Surveying Servces 17 ,258 87 TOWERS PERRIN HR SERVICES Management Services 45,140 88 TREASURE VALLEY LEGAL SERVICES Legal Servces 205,645 89 TROUT, JONES, GLEDHILL, FUHRMA Legal Services 38,958 Page6A IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO An Original Dece~er 31,2009 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES . ITEMS $10,000 AND OVER Amountline........TYPE No.(a)(b)(c) 90 UNIVERSITY OF IDAHO Environmental Services 284,065 91 VAN NESS FELDMAN Legl service 218,582 92 VAN WINKLE ENVIRONMENTAL CONSU Envimental Servs 87,148 93 WETHER MODIFICATION INC Clo 5elng 5e 384,716 94 WHITE PETERSON TRUST ACCOUNT Leal Se 50,000 95 YTURRI& ROSE& BURNHAM& BENTZ Legl 5es 35,649 1 IVIAL T4,3B5,724 IDAHO SUPPLEMENT Page 68 Idaho Power Company STATE OF IDAHO An Oriinal Decembr 31, 2009 PROFESSIONAL OR CONSULTATIVE SERVICES ITEMS $5,000 OR MORE BUT LESS THAN $10,000 Line PREDOMINANT No.PAYEE NATURE OF SERVICE AMOUNT 1 ATREEHOUSE Computer/Pnnter Supplies 5,295 2 Acce AP-Propertservs Prort Senvcs 7,777 3 ASHGROVE CEMENT Constron Service 9,538 4 BERGLES LAW LLC Legal Servs 6,840 5 BOISE STATE UNIVERSITY Enviromental Services 5,000 6 BRASSEY, WETHRELL, & CRAWFORD,Legal servces 5,649 7 BROWN RUDNICK BERLACK ISRAELS Lobby Ses 6,000 8'CTA ARCHITECTS Arcitct Services 8,571 9 DC ENGINEERING, PC Enginnng Serices 9,105 10 DESERT RESEARCH INSTITUTE Environmental 5eces 9,521 11 ENERTECH SERVICES Consulting Servic 9,000 12 ERNST & YOUNG LLP Acunting Servce 6,000 13 HERITAGE ENVIRONMENTAL CONSULT Environmental services 7,855 14 HOPKINS RODEN CROCKETT HANSEN Lobby Serv 6,000 15 JEROME CHEESE CO Managemet serv 8,438 16 JONES CHARTERED Legal Servce 6,633 17 KPMG LLP Acuntng servs 8,36 18 M J BRADLEY & ASSOCIATES LLC Consulting Services 5,812 19 MODULA4INC Computr Supprt servces 9,972 20 PERKINS COlE LLP Leal servce 9,821 21 PHONE PRO Managemet Ser 5,000 22 RAIN SHADOW RESEARCH, INC Consulting Servces 8,834 23 REYNOLDSON GROUP PLLC Legal Servics 7,473 24 SAWTOOTH TECHNICAL SERVICES, I Computr Support Servces 7,9V 25 SOFTWARE HOUSE Computr Support Services 8,901 26 STATISTICAL DESIGN Consultng Servics 5,040 27 STRUCTURED Engineenng Servces 9,800 28 UNIVERSITY OF TEXS AT DALLAS Enviromental servces 7,985 29 WETHER DECISION TECHNOLOGIES Meteorologicl servics 7,968 30 WENGLIKOWSKI, RICHARD F.Survying services 8,109 31 WRUBLE WILDLAND SERVICES Environmental Serics 5,576 32 33 34 35 36 37 38 39 40 41 40 41 42 43 44 40 IIUIAL , P8 e 6C9 IDAHO SUPPLEMENT Idaho P_r Company STATE OF IDAHO. ALLOCATED An Original Deember 31,209 ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) 1. Report belo th oral cost of el plan in serv acrdng to the prescbe acnts. 2. In addit to Accun 101, Elec Plant in Sei (Classi), this pae and the next incude Accnt 102, Elecri Plant Purchase or So; Accunt 103, Experintl E1ct Plant Uncif; and Accunt 106, Compleed Constructon Not Clasifed. Elec. 3. Incud in comn (c) or (d), as appro, coons of addi and rent fo aie currt or prein year. 4. Enclse in parnteses crit adjust of pla acnt to indic the negat efec of such accunt. 5. Clasif Accun 106 acrdin to pn acnt, on an es ba if nesery, and inc the enris in column (c) . Als to be indudad in comn (c) ar en fo re of te dins of prr year reported in column (b). Likew, if the repont ha a si am of pl remets tha end of th yea, include in column (d) a tent di of such re, on an es ba, wi appropri cont entry to the acunt for acula deprn pr. Incl al in comn (d) re of ten disuts of prr year of un- clssifed rerent. Att supp st shong th acnt di of the tentve c1assificns in columns (c) and (d), inudg th re of th pr yers te acnt disuts of th amounts. Careulob- servance of the abo instctns and the te of Acc 101 an 106 wi av seris omissins of th reported amount of respondenfs plant acually in serv at en of yer. une No. Accnt (a) t:aJance at Beginning of yea (b) Additns (c)1 1. 2 (301) Organization....................................................................................................... 3 (302) Franchise and Consent.................................................................................. 4 (303) Miscenes Intibl PI......................................................................... 5 TOTAL Intngible Plant (Entr Tot of li 2. 3, and 4).......................................... 6 2. PRODUCTION PLANT7 A. Stam Prouc Plnt 8 (310) Land and Land Right........................................................................................ 9 (311) Struclure an Imprvement........................................................................... 10 (312) Boilar Plant Equipnt.......... ... ....................................................... .................. 11 (313) Engines and Engine Dnven Gera............................................................ 12 (314) Turbogeraor Unit......................................................................................... 13 (315) Accss Ele Equipment........................................................................... 14 (316) Misc. Powr Pl Equipment............................................................................ 15 (317) Asset Retirement Cost for Steam Proucn... ... ... ... ... ... ... ... .'. '.. ... ... ..... 16 TOTAL Steam Producton Plant (Enter Totl oflnes 8thru 15)................................17 B. Nuc Prouctn Pla 18 (320) Land and Land Right........................................................................................ 19 (321) Structures and Improvement........................................................................... 20 (322) Reacor Plant Equipment................................................................................... 21 (323) Turbgenera Unit......................................................................................... 22 (324) Accsory El Equipnt.............................. ............................................. 23 (325) Misc. Powr Plant Equiment............................................................................ 24 (326) Asse Retirement Cos for Nuclr Pron... ... ... ... ... ... ..... ...... ...... ..... 25 TOTAL Nuclar Proucn Plant (Enter Tot of lis 17thru 24)............................26 C. Hydraulic Prouctn Plnt 27 (330) Land and La Rights........................................................................................ 28 (331) Structures and Imprvements........ ..... ............ ...... .... ........ ..... ..... ..... ....... .......... 29 (332) . ReselVirs, Dams. and Waterways................................................................... 30 (333) Water Whees, Turbines. and Generaors......................................................... 31 (334) Accssory Elenc Equipent...... ......... ... ....... ............ ...... .......... ............ .......... 32 (335) Misc. Power Plant Equiment............................................................................ 33 (336) Roads, Raioas, and Booges.......................................................................... 34 (337) Asse Retirement Cost for Hydraic Proucn... ... ... ... ... ... ....... ....... ...... 35 TOTAL Hyrauli Prouc Plant (Ent Tot of lies 27thru 34).........................36 D. Oter Prouc Pla 37 (340) Land and Land Right........................................................................................ 38 (341) Struclures and Improvemnt...... ... ....... ...... ......... .... ........................ ... ............. 39 (342) Fuel Holder, Producls and Accsoris.......................................................... 40 (343) Pnme Movers..................................................................................................... 41 (344) Generaors...........................................,............................................................. 42 (345) Accssry Elecnc Equipment........................................................................... 43 (346) Mise Powr Plant Equipent............................................................................. ~age7 $ 51,819 20,695,155 30,625,097 51,372,071 4,378,761 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31, 2009 ELECTRIC PLANT IN SERVICE (ACCunts 101, 102, 103 and 106) (Contnued) Show in column (f) reclssifons or transfers wihin utit plant acnt. Include also in column (f) the additns or reucions of pnmary accunt clssifcaions ansing from dlstnbion of amounts initlly rerdd In Accunt 102. In showg the clearance of Accunt 102, include in coumn (e) the amounts wih raspecl to accumulated provision for depreation, acquisitn adjustent, etc., and sho in column (f) only the ofset to the debits or crits diuted in column (f) to pnmary accunt clssicaions. For ACCunt 399, stte the naure and use of plant included in this accunt and if subslantal in amont submit a supplementary staement shong subaccunt classtin of such plant conforming to the reuireents of these pages. For each amount compnsing the reported bance and changes in Accnt 102, ste the prort purcase or so, name of vendor or purchaser, and dae of transacton. If propo joumal entries have been filed wih the Commission as required by the Uniform System of Accunts, giv also date of such fiting. tlalance at Uoe Retremens Adjustents Transfrs End of Year (d)(e)(f)(g)No. 1 $(42,600)(301)2 20,610,043 (302)3 32,188,432 (303)4 v_,.vv,v.5 6 7 (310)8 (311)9 (312)10 (313)11 (314)12 (315)13 (316)14 3,639,403 (317)15 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 Por Company STATE OF IDAHO. ALLOCATED An Orinal Dember 31, 2009 Line ELECTRIC PLANT IN SERVICE (Acc 101,102,103 and 106) (Contued) AccuntNo. (a) 44 1(346) MISC. Powr i-iam i:quipmem............................................................................. 45 TOTAL Other Proucton Plant (Entr Tot of lies 37 thru 44)............................. 46 TOTAL Prouct Plt (Entr Tot of li 16,25,35, an 45)..........................47 3. TRMISSION PLA 48 (350) Land and Land Riht......................................................................................... 49 (352) Structre and Imprnt..... ................................................................... .... 50 (353) St Equi................. ..................................................................... ......... 51 (354) Tow and Fixre............................................................................................ 52 (355) Poles an Fixure...... .................... ......................................... ........... ......... ... ..... 53 (356) Overhead Conductrs and Devi................................................................... 54 (357) Underground Condui...... ... ..... ............ ....................................... ... ...... ..... ... ........ 55 (358) Underground Conductors and Devics.............................................................. 56 (359) Roas and TraUs................................................................................................. 57 (359.1) Asset Retment Cost for Transmission Pla... ...... ... ...... ..... ... ... ... ... ... 58 TOTAL Transmision Plant (Entr Tot of li 48 thru 57)............. ............. .... ..... 59 4. DISTIBUTON PLANT 60 (360) Land and Land Right......................................................................................... 61 (361) Strctre and Imprve............................................................................ 62 (362) Staon Equiment........... ................................. .................................. ..... ..... ....... 63 (363) Storae Batiy Equipen...................................................................... ........... 64 (36) Pols, Towrs, and Fixre................................................................................ 65 (365) Overhea Conucrs an De................................................................... 66 (366) Underond Conduit.......................................................................................... 67 (367) Undergrond Conduct and Devi................................ .... ..... ..... ......... ....... 68 (368) Line Transfrs............................................................................................... 69 (369) service............................................................................................................... 70 (370) Meter.................................................................................................................. 71 (371) Instlatns on Custmer Premiss................................................................... 72 (372) Lease Pro on Custmer Premise........................................................... 73 (373) Stre Lighting and Signal Sysems.... ........................................ ............. ..... ...... 74 (374) Aset Retment Costs for Din Plnt... ... ...... ... ........ ... ... ... ... ... ... 75 TOTAL Distnbn Plant (Entr Tot of li 60 th 74).......................................76 5. GENERAL PLANT 77 (389) Land and Land Rights.......................................................................... ... ............ 78 (390) Stures and Impr........................................................... ................. 79 (391) Ofce Furnure and Equipmen............................................... ......... ........ ......... 80 (392) Transport Equipnt................................................................................... 81 (393) Stores Equipment................................................................................................ 82 (394) Tools, Shop, and Garage Equipment................................................................. 83 (395) Laboiy Equipment........ ... .................... .... ....... .................. ..... ...... ... ......... ..... 84 (396) Powr Opera Equiment.............................................................................. 85 (397) Communin Equipment................................................................................. 86 (398) Miscllaneous Equipment................................................................................... 87 SUBTOTAL (Enter Tot of lines 77 thru 86)............................................................ 88 (399) Other Tangibl Propert...................................................................................... 89 (399.1) Ass Retrement Costs for Genera Pl... ... ... ... ... ... ..... ... ...... ... ... ... 90 TOTAL Gener Plant (Enter Totl of fine 87, 88 an 89)..................................... 91 TOTAL (Accunts 101 and 106)........................................................................ 92 (102) EIe Plant Purcased .................................................................................... 93 (Less) (102) El Plat Sole!.................................................................................. 94 (103) Exment Plant Unclssif......................................................................... 95 96 TOTAL Eleri Plant in Service............................................................................... page 9 Balance at Beginning of year (b) Additions (c) :I '''',U''','''''' 1 ,655,391 ,322 29,508,846 35,140,814 242,900,194 117,045,225 77089,121 126,757.259 259,733 628,701,192 4,477,141 23,233,750 158,476,358 193,280,200 108,838,821 46,743,899 176,439,252 347,244,209 52,673,244 56,87,653 2,319,885 3,943.911 1, ". ,'"''.'''''' 10,029,463 66,136,218 42,518,018 54,120.844 1,095.243 4,453,928 9,922,115 8,033,807 24,184,365 3,803,267 ""","'" ,,,.... 224,297,268 3,733,i:;iu,1 (0 IDAHO SUPPLEMENT $ 3,733,920,176 Idaho Power Company STATE OF IDAHO - ALLOCATED An Original Deember 31. 200 ELECTRIC PLANT IN SERVICE (Accunts 101,102,103 and 106) (Contnued) i:aiance at Line Retirements Adjustments Transfers End of Year (d)(e)(f)(g)No. (34l5)44 $45 46 47 26,355,337 (350)48 36,874,135 (352)49 259,189,976 (353)50 118,781,110 (354)51 78,699,437 (355)52 130,470,816 (356)53 (357)54 (358)55 259,091 (359)56 (359.1)57 58 59 4,464,403 (360)60 25,428,370 (361)61 171,224,978 (362)62 (363)63 198,384,439 (364)64 112,606,744 (365)65 47,630,314 (366)66 183,885,941 (367)67 365,533,296 (368)68 53,584,402 (369)69 76,159,662 (370)70 2,428,221 (371)71 (372)72 4,035,560 (373)73 (374)74 1,245,Jll5,330 75 76 9,965,131 (389)n 70,985,209 (390)78 37,605,449 (391)79 54,565,482 (392)80 1,232,339 (393)81 4,861,786 (394)82 10,696,887 (395)83 8,556,954 (396)84 25,366,534 (397)85 3,912,553 (398)86 227,948,323 87 (399)88 (399.1)89 227 ,1l11,323 90 3,IlO3,014,404 91 (102)92 (102)93 (371)94 95 1$3,853,514,454 96 Pa 8109 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO . ALLOCATED An Oriinal Decembr 31,2009 ELECTRIC OPERATING REVENUES (Accunt 400) 1. Report below operating revenues for each prescbe accunt, and manufare gas revenues in total. 2. Report number of customers, columns (f) and (g), on th basi of meters, in additn to the number of flat rate accunts; excet that where separate mete reings are adde for billig purp, one customer should be counted for each group of mete adde. Th average number of custo mens th average of twlve fiures at the dose of each month. 3. If previous year (columns (c), (e) an (g), are no deri fr prvisl reported fiures, explain any inconsistencies in a footnote. OPERATING REVENUES Amount for Currnt Year Amunt fo Previous YearNo. (a)1 sales of Elecit 2 (440) Residential Sales................................................................. $ 3 (442) Commercal and Indusbil Sale 4 Small (or Commercil)(8e Instr. 4) (1)....................................... 5 Large (or Industrial)(See Instr. 4) (2)........................................... 6 (44) Public Street and Highwy Ughtng...................................... 7 (445) Other Sales to Public Autorties.......................................... 8 (446) Sales to Railroads and Railwys.......................................... 9 (448) Interdepartmetal Sales....................................................... 10 TOTAL Sales to Ultimate Consumers...... ........ .................. ....... 11 (447) Sales for Resale. Opportunity.... Non-Firm Only.................. 12 TOTAL Sales of Electrici........................................................ 13 (449) Provision for Rate Refnds................................................. 14 TOTAL Revenue Net of Provisin for Refs......................... 15 Oter Operating Revenues 16 (450) Foneited Discount.............................................................. 17 (451) MisceUaneous service Revenues......................................... 18 (453) sales of Water and Water Power......................................... 19 (454) Rent from Electric Propert.................................................. 20 (455) Interdepartmental Rents....................................................... 21 (456) Other Electc Revenues...................................................... 22 23 24 25 TOTAL Other Operating Revenue.......................................... 26 TOTAL Electric Operating Revenues......... .......... ..................... $ (b)(c) 396,249,589 $341,596,320 326,270,298 130,739,702 3,115,326 294,564,569 113,125,182 2,784,169 856,374,915 * 86,951,072 943,325,987 (2,333,063) 940,992,924 752,070,239 113,059,123 865,129,362 (5,876,173) 859,253,189 3,738,436 3,611,150 16,297,224 16,916,322 32,203,871 30,464,627 52,239,531 993,232,456 $ 50,992,098 910,245,287 (1) Commercal and Industrial sales - Small - under 1,000 KW and indudes aU irration customers. (2) Commercial and Industral sales - Larg - 1,000 KWand over. Page 11 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO. ALLOCATED An Oriinal Decen1r 31,2009 ELECTRIC OPERATING REVENUES (Accunt 400) (Continued) 4. Commerial and Industrial Sales, Accunt 442, may be dassifd accrding to the basis of dassification (Small or Commercal, and Large or Industrial) regularly used by the respondent if such basis of classifcation is not generally greater than 1000 Kw of demand. (See Accnt 442 of the Unifrm System of Accunts. Explain 5. See page 108, Importnt Changes During Year, for importnt new terrtory added and impoant rate increases or decrases. 6. For lines 2, 4, 5, and 6, see page 304 for amounts relating to unbiled renue by accunts. 7. Indude unmetered sales. Provide details of such sales in a footote. KILOWATI HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH Amount for Currnt Year Amount for Previous Year (e) Amount for Currnt Year Number for Previous Year (d)(f)(g) Line No. 5,094,579,185 5,093,471,949 391,759 389,177 5,260,695,289 2,889,807,183 30,137,604 5,648,670,010 3,101,515,627 29,990,161 76,494 120 1,353 75,605 114 1,237 13,275,219,261 ** 2,689,972,558 15,965,191,819 13,873,647,747 1,946,246,652 15,819,894,399 469,726 466,133 N/A N/A 469,726 446,889 1 2 3 4 5 6 7 8 9 10 11 12 13 . Indude $ 6,293,431 unbilled revenues. ** Indudes -1,375,287 KWH relating to unbilJed revenues. Lines 11 through 21 are on an "alloted" basis. Page 11a IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31,200 ELECTRIC OPERATION AND MAINTENANCE EXPENSES IT me amount TO previous yer IS nOt aenvea Trom preiousiy reportea TigUre, exain in rotnotes. iune No.Previous Year (C) Accnt (a) 1. POWER PRODUCTION EXPENSES1" A. 3 Operation 4 (500) Operation Supervision and Engineng....................................................................... 5 (501) Fuel................................................................................................................................ 6 (502) Steam Expenses.......................:................................................................................... 7 (503) Steam frm Oter Sourcs................. ......................................... ................................. 8 (Less) (504) Steam Transferr-Cr........................................................................................ 9 (505) Elecc Expenses............................................................................................... ........... 10 (506) Miscellaneous Stem Powr Exnss....................................................................... 11 (507) Rents.............................................................................................................................. 12 (509) Allowncs..................................................................................................................... 13 TOTAL Operation (Enter Totl of lins 4 thru 12)............................................................ 14 Maintenance 15 (510) Mainteance Supervision and Engneeng.................................................................. 16 (511) Maintenance of Strctre..... ... ....... .... ....... ........ ......... ...... ... ....... ......... .......... ........ ...... 17 (512) Maintenance of Boiler Plant......................................................................................... 18 (513) Maintenance of Electc Plant..................................................................................... 19 (449) Provision for Rate Refunds.......................................................................................... 20 TOTAL Maintenance (Enter Totl of Lines 15 thru 19).................................................... 21 TOTAL Powr Prouctn ExnseStm Powr (Enter Totl of lines 13 and 20).... 22 B. Nuclear Powr Geeration 23 Operation 24 (517) Opera Supervsion and Engineng....................................................................... 25 (518) FueL........... .................................................................................................................. 26 (519) Coolants and Water...................................................................................................... 27 (520) Stem Expenses........................................................................................................... 28 (521) Steam fro Oter Sourc........................................................................................... 29 (Less) (522) Stem TranserrCr........................................................................................ 30 (523) Elecri Expenses.......................................................................................................... 31 (524) Misclanes Nucear Powr Exnses..................................................................... 32 (525) Rents.............................................................................................................................. 33 TOTAL Operation (Enter Total of lines 24 thru 32)......................................................... 34 Maintenance 35 (528) Maintenance Supervision and Engineng........................ .......................................... 36 (529) Maintenance of Strctures........................... ................................................................. 37 (530) Maintenance of Reactr Plant Equipent.......................... ........................................ 38 (531) Maintnanc of Elecc Planl..................................................................................... 39 (532) Maintenance of Miscellanes Nucr Plant............................................................ 40 TOTAL Maintenance (Enter Totl of line 35 thru 39).................................................... 41 TOTAL Powr Proucton ExpenseNuclr Pow (Ent Totl of line 33 an 40). 42 C. Hydraulic Powr Generatin 43 Operation 44 (535) Operatin Supeision and Engineering................................. ...................................... 45 (536) Water for Powr............................................................................................................ 46 (537) Hydraulic Expenses......................................................... ........ ...................................... 47 (538) Electic Exenses........ ............................................................. ..................................... 48 (539) Miscellaneous Hydraulic Power Generation Expenses............................................... 49 (540) Rents............................. ................................ .......... ............. ..... ................................ ..... 50 TOTAL Operation (Enter Totl of lines 44 thru 49)......................................................... Currt Year (D) $1,730,026 $1,585,144 123,530,408 108,989,376 7,051,991 6,491,790 2,436,169 2,002,446 7,732,363 7,681,857 490,668 281,610 14õ!,l:/1,tUO 127,032,223 1,975,511 2,456,682 464,737 618,172 12,971,894 13,885,052 3,410,225 5,395,860 4,422,214 5,650,640 23,244,050 28, ltltl,õ!ltl,õ!UO 155, 4,996,334 6,839,199 9,622,038 1,400,051 2,561,153 359,232 4,984,055 4,814,932 9,016,462 1,323,535 2,690,247 399,555 23,228,787 Page 12 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Oriinal December 31,2009 ELECTRIC OPERATION AND MAINTENANCE EXPENSES IT me amount Tor previous year is not aenvea rrm preiousiy reponea T1ures, expiain in roomo. Line No.Accunt Currnt Year Previous Year tai tD)tC) 51 C. Hydraulic Power Generation (Continued) 52 Maintenance 53 (541) Maintnance Supervsion and Engineering....................................................................$1,975,236 $1,785,723 54 (542) Maintenance of Strctre...............................................................................................1,331,517 1,220,450 55 (54) Maintnance of Resrvoirs, Dams, and Waterwys.......................................................1,079,628 515,125 56 (54) Mainnanc of Elecc Plant.........................................................................................2,819,107 1,988,155 57 (545 Maintenance of Miscllaneus Hydraulic Plant..............................................................2,832,668 2,630,881 58 TOTAL Maintenance (Enter Totl of lines 53 thru 57)........................................................10,038,157 ll,14Ù.333 59 TOTAL Powr Proucton Exnss-Hydraulic Pow (Enter Totl of lines 50 and 58)...3~,ö 1 ö;i-31,3ö~,11~ 60 D. Oter Power Generation 61 Operation 62 (546) Opon Supervision and Enginering.........................................................................331,668 325.262 63 (547) FueL................................................................................................................................18,336,546 18,492,527 64 (548) Generation Expens.......................................................................................................385,488 363,281 65 (549) Miscllaneous Oter Power Generation Exnses.........................................................305,054 442.565 66 (550) Rent.................................................................................................................................0 - 67 TOTAL Opraon (Entr Totl of lines 62 thru 66).............................................................19,358,755 , 68 Maintenance 69 (551) Maintenanc Supervsion and Engineering....................................................................0 . 70 (552) Maintenance of Strctres...............................................................................................185,036 209.865 71 (55) Maintnance of Generating and Elecc Plant................................................................497,807 40.597 72 (55) Maintnanc of Misclaneous Oter Powr Generon Plant....................................1.630,541 614.836 73 TOTAL Maintnanc (Enter Totl of lines 69 thru 72).......................................................2,313,384 8ö~,2lll 74 TOTAL Power Procucon Expesesr Powr (Enter Totl of line 67 and 73)..........21,672.139 , 75 E. Other Power Supply Exnses 76 (555) Purchase Powr.............................................................................................................152.316,715 288,699,422 77 (55) Sysm Control and Loa Dispatching............................................................................12,528 73,778 78 (557) Oter Expenses................................................................................................................73,149,445 (112,995,170) 79 TOTAL Oter Powr Supply Expese (Entr Totl of lines 76 thru 78)...........................lf~.(fQ,030 80 TOTAL Powr Producton Expens (Entr Totl of lines 21, 41, 59, 74, and 79)............44~, 1 ö3,l96 3ö2,ö 14, fl3 81 2. TRANSMISSION EXPENSES 82 Opration 83 (56) Opraion Supervision and Enginering.........................................................................2.146.091 1,987.843 84 (561) Load Dispatching........................................... ..................................................................2,232,972 2.806.393 85 (56) Station Expense..............................................................................................................1,658,371 1,491,967 86 (56) Overhead Line Expnses.................................................................................................763,563 784,669 87 (56) Undrground Line Exnses........................................................................................... 88 (565) Transmission of Electcit by Oters..............................................................................6,287,468 9,936,576 89 (56) Miscellaneos Transmission Expns..........................................................................327,409 529.755 90 (567) Rents.................................................................................................................................1,324.828 990,555 91 TOTAL Opetion (Enter Totl of lines 83 thru 90).............................................................14,14U,I08 1ö,~2/./~ö 92 Maintenance 93 (568) Maintenance Supervsion and Engineering....................................................................499,815 376,412 94 (569) Maintenance of Structres...............................................................................................327,684 387,193 95 (570) Maintenance of Station Equipment..................................................................................2,556,220 2.473,911 96 (571) Maintnance of Ovrhad Lines......................................................................................2,471.315 1,987,795 97 (572) Maintenance of Underground Lines................................................................................ 98 (573) Maintenance of Misclaneous Transmisson Plant......................................................32 2,151 99 TOTAL Maintenance (Enter Totl of lines 93 thru 98)........................................................0,al,4o¿ 100 TOTAL Transmission Expses (Enter Total of lines 91 and 99)......................................2U,~~~.1I4 23,/OO,22U 101 3. DISTRIBUTION EXPENSES 102 Operation 103 (580) Operaon Supervision and Engineering.........................................................................3,141.623 3,141,021 Page 13 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO. ALLOCATE An Original Deefber 31,2009 ELECTRIC OPERATION AND MAINTNANCE EXPENSES IT me amoum TO previous yer IS no ae rr pre reeo ngure, exn in fooines. Line No.Acnt Currnt Year Previous Year ia)lD)iei 104 3. DISTRIBUTION EXPENSES (Cotinue) 105 (581) Loa Dispatching...........................................................................................................$3,014,735 $2,906,722 106 (582) Station Expenses................. ..........................................................................................1,072,819 1,066,301 107 (583) Overhead Line Exnse............................... ...............................................................3,169,511 3,172,327 106 (584) Underground Line Exnses........................................................................................1,885,378 2,085,453 109 (585) Strt Lightng and Signal System Exnses...............................................................128,093 141,411 110 (586) Meter Expeses.................. ...........................................................................................4,309,928 4,332,721 111 (587) Custoer Installations Expenses..................................................................................1,217,628 1,227,727 112 (588) Misclaneos Distrbution Exnses............. ..............................................................4,682,137 5,187,236 113 (589) Rents..............................................................................................................................288,975 604,482 114 TOTAL Operatin (Ente Totl of line 103 th 113)......................................................~~,~.v,v~.23, 115 Maintenance 116 (590) Maintenanc Supervision and Engineri..................................................................290,469 246,198 117 (591) Maintenance of Stre............................................................................................23,673 - 118 (592) Mantenance of ston Equipment...... ................. ......................................................3,186,911 3,322.976 119 (593) Maintenance of Overead Lines...................................................................................13,336,846 11,557,647 120 (594) Maintenance of Underground Lines.............................................................................1,066,017 1,328,521 121 (595) Maintenance of Line Transforers...............................................................................373,749 154,268 122 (596) Maintenance of Street Lighting and Signal Systems....................................................476,614 453,194 123 (597) Maintenance of Met..................................................................................................685,447 888,231 124 (598) Mainteance of Miscllneous Distr Pla........................................................244,352 114,582 125 TOTAL Maintenanc (Enter Totl of lines 116 thru 124)..................................................18,065,618 126 TOTAL Distnbution Exses (Ente Totl of lin 114 and 125)....................................42,574,90 41,831,018 127 4. CUSTOMER ACCOUNTS EXPENSES 128 Operaon 129 (901) Supervision....................................................................................................................357,284 435,36 130 (902) Meter Reading Exense............................. .................................................................5,092,915 5,146,950 131 (903) Customer Recs and Collecon Exnses...............................................................12,604,114 7,86,032 132 (904) Uncolleble Accunts..................................................................................................5,092,669 1,876,639 133 (905) Miscllaneous Custor Accunt Exnse.............................................................533 320 134 TOTAL Customer Accnts Expenses (Enter Totl of lines 129 thru 133)......................23,147,imi 15,325,300 135 5. CUSTOMER SERVICE AND INFORMATIONAL EXENSES 136 Operation 137 (907) Supervision....................................................................................................................257,106 299,100 138 (908) Customer Asistnce Expense..... ..............................................................................40,542,279 21,710,324 139 (909) Inrmtional and Instrctonal Exenses. ..... ..... ..... ...... ...... ............. ........ ......... ..... ......15,511 0 140 (910) Miscllnes Customer Seric and Infl Exse...................................836,024 876,111 141 TOTAL Cust. Serice and Informtional Ex (Ente Totl of lins 137 thru 140)....22,885,534 142 6. SALES EXPENSES 143 Operatin 144 (911) Supeision......... .............................................................................. ............................. 145 (912) Demonstrting and Selling Expenses........................................................................... 146 (913) Adversing Exnse.......... .................................................. ........................................ 147 (916) Misclaneous Sales Expnses.................................................................................... 148 TOTAL Sales Expnses (Enter Total of lines 144 thru 147)............................................. 149 7. ADMINISTRATIVE AND GENERAL EXPENSES 150 Operation 151 (920) Administrtive and General Salanes....................................... ............. ............... .........57,849,175 46,724,352 152 (921) Ofce Supplies and Expenses............. .... .....................................................................11,682,289 16,697,245 153 (Less) (922) Administrtie Expenses Transferr-Credit................ ... ........ ......... ...............(26,136,870)(26,005,639) Page 14 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31,2009 ELECTRIC OPERATION AND MAINTENANCE EXPENSES IT me amount Tor previous year is not aenvea rr previousiy reporteo Tigures, expiain in TooOtes. I Line I'IIUUIIIUl No.Accunt Currnt Year Previos Year tai tOI tCI 154 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued) 155 (923) Outide Service Employed......................................................... .... .............................$7,093,497 $10,542,564 156 (924) Property Insurance.......... ....... ............... ...................................... ......................... .........3,046,423 2,957,019 157 (925) Injuries and Damages..... .......... ........................................................................... ..... ....6,381,755 5,113,519 158 (926) Employee Pensions and Benefits.................................................................................29,122,006 26,159,168 159 (927) Franchise Requirements...... ................. ............................................................... .........3,196 1,200 160 (928) Regulatory Commission Expenses....... ....................... ...................................... ...... .....4,579,316 5,332,170 161 (929) Duplicae Charges-Cr.. ...... ............................................................... ............................. 162 (930.1) General Advertsing Expenses...................................................................... ... .........148,379 487,897 163 (930.2) Miscllaneous General Expses.......... .......................................................... .........3,340,110 3,282,233 164 (931) Rents..............................................................................................................................1,009 10,731 165 TOTAL Operation (Enter Total of lines 151lhru 164).......................................................117,110,285 1:1,;'U;¿,40tl 166 Maintenance 167 (935) Maintenance of General Plant............................................. ........................... ...... ........3,654,659 3,498,047 168 TOTAL Admin and General Expenses (Enter Total of lines 165-167)... ... ... ... ... ... ... ...100,754~ 169 TOTAL Elec Op and Maint Exp (Total of 80,100,126,134,141,148,168)...... ... ... ....$677,917,253 $Otl1,;'(;¿,;¿I:" IDAHO ONLY NUMtlt:K ui- t:Lt:t; i KIt; Ut:I"AK I Mt:N i t:MI"LUYt:t::s 1. i ne oata on numDer or empioyees snouia De repoll TOr me payroii penoa enaing nearest to UCoDer ;'1, or any payrii penoo enoing tlU aays Deore or auer uClooer ;'1. ;¿. IT me responaenrs payrOll Tor me reortng penoa inciuoes any speiai constron pennei, inClua suen emplOyees on line ;" ana snow me numDer OT sucn speai cosuucn empioees in a Tooe. ;:. i ne numoer OT empioyees assignaoie to me electc oepartent Trom Joint TUnCtOnS Of comoinaun Utlmes may De oeterminea oy estimate, on me oasis OT empioyee equivaients. :snow me estimatea numDer OT equiv- aient employees anriDUtea to tne eiecc aepartnt Tro Joint TUnCtons. 1 Payroll Period Ende (Date)...................................................................................................December 31, 2009 Deceber 31, 2008 2 Total Regular Full-Time Employees.......................................................................................1,979 2,006 3 Total Part-Time and Temporary Employees..........................................................................24 20 4 Total Employees...................... ............................. ............. .................. .......................... ..........2,003 2,026 Page 15 IDAHO SUPPLEMENT This Page Intentionally Left Blank