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HomeMy WebLinkAbout2010Annual Report.pdfIPC-E Form 1 Approved OMS No. 1902-0021 (Expires 12/31/2011) Form 1-F Approved OMS No. 1902-0029 (Expires 12/31/2011) Form 3-Q Approved OMS No. 1902-0205 (Expires 1/31/2012) THIS FILING IS Item 1: 00 An Initial (Original) Submission OR D Resubmission No. ~~ ~ ~ ~~ ~'~ 1: 'r.:~..~ 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, Sectons 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 Year/Period of Report End of 2010/Q4 FERC FORM No.1/3-Q (REV. 02-04) Deloitte.R...i:Ci:I\!. '\ t.. t".,,, ¡ "Deloitte & Touche LLP Suite 1700 101 South Capitol Boulevard Boise, 1083702-7717 USA Tel: +12083429361 ww.deloitte.com ißH ~\PR 22 Ptf¡ \2i 43 INDEPENDENT AUDITORS' REPORT Idao Power Company Boise, Idao We have audited the balauce sheet - reguatory basis ofIdao Power Company (the"Compauy") as of December 31, 2010; and the related statements of income - regulatory basis; retained eargs - reguatory basis, and cash flows - regulatory basis, for the year ended December 31,2010, included on pages 110 though 123 of the accompanyig Federal Energy Reguatory Commssion Form 1. These fiancial statements are the responsibility of the Company's maagement. Our responsibility is to express an opinon on these fiancial statements based on our audit. We Conducted our audit in accordace with generally accepted auditing stadads as established by the Auditig Stadads Board (United States ) and in accordance with the auditig standads of the Public Company Accountig Oversight Board (United States). Those stadads require that we plan and pedorm the audi to obta reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to pedorm, an audit of its internal control over fiancial reportg. Ou audit included considertion of internal control over fiancial reportg as a basis for designing audit procedures that are appropriate in the circumtaces, but not for the purose of expressing an opinon on the effectiveness of the Company's internal control over fiancial reportg. Accordigly, we express no such opinon. An audit also includes examg, on a test basis, evidence supportg the amounts and disclosures in the fiancial statements, assessing the accoUntig priciples used and significant estiates made by maagement, as well as evaluatig the overall fiancial statement presentation. We believe that our audit provides a reasonable basis for our opinon. As discussed in Note 1, these fiancial statements were prepared in accordace with the accountig requiements of the Federal Energy Reguatory Commssion as set fort in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accountig priciples generally accepted in the United States of Amerca. In out opinon, such regulatory-basis fiancial statements present fairly, in all materal respects, the assets, liabilties, and proprietary capital of the Company as of December 31,2010, and the results of its operations and its cash flows for the year ended December 31, 2010, in accordace with the accounting requiements of the Federal Energy Reguatory Commssion as set fort in its applicable Uniform System of Accounts and publihed accountig releases. Ths reportis intended solely for the information and use of the board of directors and maagement of the Coaipany and fot filing with the Federal Energy Regulatory Commssion and is not intended to be and should not be used by anyone other than these specified paries. f):. ..~ Li."i Februar 23,2011 Member of Deloitte Touche Tohmatsu THIS PAGE INTENTIONALLY LEFT BLANK ,. IDENTIFICATION 01 Exact Legal Name of Respondent 02 Year/Period of Report Idaho Power Company End of 2010/Q4 03 Previous Name and Date of Change (if name changed during year) 1 1 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 Ken Petersen Corporate Controller and CAO 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,fnc/uding 09 This Report Is 10 Date of Report Area Code (1) 00 An Original (2) D A Resubmission (Mo, Da, Yr) (208) 388-2761 04/15/2011 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 correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accunts. . ':! 01 Name 03Signatu~04 Date Signed Ken Petersen zZ .I_.~(Mo, Da, Yr)02 Title Corporate Controller and CAO Ken Petersen 04/15/2011 Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willngly to make w any Agency or Department of the United States any false, ficttious 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 Report Is:Date of Report Year/Period of Report Idaho Power Company (1) (!An Original (Mo, Da, Yr)End of 2010/Q4 (2) FíA Resubmission 04/15/2011 LIST OF SCHEDULES (Electic Utilty) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line Title of Schedule Reference Remarks No.Page No. (a)(b)(c) 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 4 Offcers 104 5 Directors 105 6 Information on Formula Rates 106(a)(b) 7 Important Changes During the Year 108-109 8 Comparative Balance Sheet 110-113 9 Statement of Income for the Year 114-117 10 Statement of Retained Earnings for the 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 Activities 122(a)(b) 14 Summary of Utilty Plant & Accmulated Provisions for Dep, Amort & Dep 200-201 15 Nuclear Fuel Materials 202-203 None 16 Electric Plant in Service 204-207 17 Electric Plant Leased to Others 213 None 18 Electric Plant Held for Future Use 214 19 Constructon Work in Progress-Electric 216 20 Accumulated Provision for Depreciation of Electric Utiity 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 Service and Generation Interconnection Study Costs 231 None 27 Other Regulatory Assets 232 28 Miscellaneous Deferred Debits 233 29 Accmulated Deferred Income Taxes 234 30 Capital Stock 250-251 31 Other Paid-in Capital 253 32 Capital Stock Expense 254 33 Long-Term Debt 256-257 34 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261 35 Taxes Accued, Prepaid and Charged During the Year 262-263 36 Accmulated Deferred Investment Tax Credits 266-267 FERC FORM NO.1 (ED. 12-96)Page 2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1). An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 LIST OF SCHEDULES (Electnc Utility) (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 Accmulated Deferred Income Taxes-Acclerated Amortization Propert 272-273 39 Accmulated Deferred Income Taxes-Other Propert 274-275 40 Accmulated Deferred Income Taxes-Other 276-277 41 Other Regulatory Liabilties 278 42 Electnc Operating Revenues 300-301 43 Sales of Electicity by Rate Schedules 304 44 Sales for Resale 310-311 45 Electric Operation and Maintenance Expenses 320-323 46 Purchased Power 326-327 47 Transmission of Electricity for Others 328-330 48 Transmission of Electricity by ISO/RTOs 331 None 49 Transmission of Electncity by Others 332 50 Miscellaneous General Expenses-Electc 335 51 Depreciation and Amortzation of Electric Plant 336-337 52 Regulatory Commission Expenses 350-351 53 Research, Development and Demonstration Activities 352-353 54 Distribution of Salaries and Wages 354-355 55 Common Utility Plant and Expenses 356 None 56 Amounts included in ISO/RTO Settement Statements 397 None 57 Purchase and Sale of Ancillary Service 398 None 58 Monthly Transmission System Peak Load 400 59 Monthly ISO/RTO Transmission System Peak Load 400a None 60 Electric Energy Accunt 401 61 Monthly Peaks and Output 401 62 Steam Electnc Generating Plant Statistics 402-403 63 Hydroelectric Generating Plant Statistics 406-407 64 Pumped Storage Generating Plant Statistics 408-09 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 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) CíA Resubmission 04/15/2011 LIST OF SCHEDULES (Electric Utiity) (continued) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certin pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line No. Title of Schedule Reference Page No. (b) 424-425 426-427 429 450 Remarks (a) 67 Transmission Lines Added During the Year 68 Substations 69 Transactons with Asociated (Affliated) Companies 70 Footnote Data Stockholders' Reports Check appropriate box: ~ Two copies wil be submitted o No annual report to stockholders is prepared (c) FERC FORM NO.1 (ED. 12-96)Page 4 Name of Respondent Idaho Power Company This Report Is: (1) 00 An Original (2) D A Resubmission Date of Report (Mo, Da, Yr) 04/15/2011 Year/Period of Report End of 2010/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. Ken Petersen Corporate Controller and CA, Idao Power Company 1221 W. Idao Street, P.O. Box 70, Boise, Idao 83707-0070 2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized. Idao, June 30, 1989 3. If at any time during the year the property of respondent was held by a recelver 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 Applicable 4. State the classes or utility and other services furnished by respondent during the year in each State in which the respondent operated. Class of Utility Service Electric StateIdao Oregon 5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements? (1) D Yes...Enter the date when such independent accountant was initially engaged: (2) (l No FERC FORM No.1 (ED. 12-87)PAGE 101 Name of Respondent Idaho Power Company This Report Is: (1) IX An Original (2) D A Resubmission Date of Report (Mo,Da, Yr) 04/15/2011 Year/Period of Report End of 2010/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 controllng corporation 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 Common Stock. IDACORP is a public utilty Holding Company incorporated effective 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 2010/Q4 (2) nA Resubmission 04/15/2011 CORPORATIONS CONTROLLED BY RESPONDENT 1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote. 2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming any intermediaries involved. 3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests. Definitions 1. See the Uniform System of Accounts for a definition of control. 2. Direct control is that which is exercised without interposition of an intermediary. 3. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control. 4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the voting control is equally divided between two holders, or each 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 part. 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 wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) FiA Resubmission 04/15/2011 OFFICERS 1. Report below the name, title and salary for each executive offcer whose salary is $50,000 or more. An "executive offcer" of a respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function (such as sales, administration or finance), and any other person who performs similar policy making functions. 2. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous incumbent, and the date the change inincumbency was made. Line Title -Name of Officer .::alary No.for Year (a)(b)(c) 1 2 President and Chief Executive Offcer J. LaMont Keen 620,000 3 4 Executive VP, Administrative Service & CFO Darrel T. Anderson 365,000 5 6 Executive Vice President, Operations Dan Minor 340,000 7 8 Senior Vice President, Corporate Responsibilty (1 )Ric Gale 235,000 9 10 Vice President and Chief Information Ofcer Dennis Gribble 205,000 11 12 Vice President, Human Resources & Corp Services (1)Luci McDonald 215.000 13 14 Vice President Finance and Treasurer (1)Steven R. Keen 221,000 15 16 Senior Vice President, General Counsel Rex Blackburn 245,000 17 18 Vice President Chief Risk Offcer (1)Lori Smith 200,000 19 20 Senior Vice President, Power Supply Lisa Grow 220,000 21 22 Vice President Public Affairs Jeffrey Malmen 192,500 23 24 Vice President, Customer Operations (1 )Warren Kline 175,000 25 26 Vice President Engineering & Operations Vern Porter 175,000 27 28 Corporate Controller & Chief Accunting Ofcer (1)Ken Petersen 160,000 29 30 Vice President, Supply Chain (1)Naomi Crafton-Shankel 159,000 31 32 Corporate Secretary Patrck Harrngton 159,000 33 34 35 (1) Title/Position Change effective 5/29/10 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (ED. 12-96)Page 104 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 DIRECTORS 1. Report below the information called for concerning each director of the respondent who held offce at any time during the year. Include in column (a), abbreviated titles of the directors who are offcers of the respondent. 2. Deignate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk. i L.ine Name (and Title) of Director Principal Business AddressNo.(a)(b) 1 2 Judith A Johansen 2786 Glenmorrie Dr. Lake Oswego, Oregon 97034 3 4 Chnstine King Standard Microsystems Corporation 5 80 Arkay Dr, Hauppauge, NY 11788 6 7 Gary Michael ***P.O. Box 1718, Boise, Idaho 83701 8 9 Stephen Allred 4642 W Dawson Dr Meridian, Id 83646 10 11 Jan B. Packwood 900 W. Bogus View Dnve, Eagle, Idaho 83616 12 13 J. laMont Keen, President and Chief Executive Offcer**Idaho Power Company, 1221 W. Idaho Street, 14 P.O. Box 70, Boise, Idaho 83707-0070 15 16 Richard G. Reiten Pacwest Center, 1211 SW Fift Ave., Suite 1600 17 Portand, Oregon 97204 18 19 Joan Smith 2309 S.W. First Avenue, No. 1141, Portand, Oregon 97201 20 21 Robert A. Tinstman ***4433 W. Quail Point Court, Boise, Idaho 83703 22 23 Thomas Wilford Alscott Inc, P.O. Box 70001, Boise, Idaho 83701 24 25 Richard Dahl ***11659 Presila Road, Santa Rosa Valley Ca, 93012 26 27 Jon H. Miller*.* (1)P.O.Box 1557, Boise, Idaho 83701 28 29 30 31 (1) Retired May 20,2010 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 This wort Is:Date of Report Year/Penod of Report Idaho Power Company (1) An Onginal (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 INFORMATION ON FORMULA RATES FERC Rate SchedulelTanff Number FERC Proceeding Does the respondent have formula rates?(! Yes o No 1. Please list the Commission accpted formula rates including FERC Rate Schedule or Tanff Number and FERC proceding (Le. Docket No) accpting the rate(s) or changes in the accpted rate. Line No.FERC Rate Schedule or Tanff Number FERC Proceeding 1 FERC Electnc Tanff First Revised Volume NO.6 FERC Docket No. ER06-787-Q02,003 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. 12-08)Page 106 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 INFORMATION ON FORMULA RATES FERC Rate SchedulelTariff Number FERC Proceding Does the respondent file 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 filings as contained on the Commission's eLibrary website Formula Rate FERC Rate Line Document Date Schedule Number or No.Accssion No.\ Filed Date Docket No.Descrption Tariff Number 1 20100826-5058 08/26/2010 ER09-1641-000 Idaho Power Company's FERC Electrc Tariff 2 2010-2011 Annual first revised volume 3 informational filing 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. 12-08)Page 106a Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 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 narrtive description explaining how the "rate" (or biling) was derived if different from the reported 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 inputs, the specific proceeding should be noted in the footnote. Line No.Page No(s).Schedule Column Line No 1 NIA 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 (NEW. 12-08)Page 106b Name of Respondent Idaho Power Company Date of Report YearlPeriod of Report End of 2010/Q4 This Report Is: (1) 12 An Original (2) 0 A Resubmission IMPORTANT CHANGES DURING THE QUARTERIEAR Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. If information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears. 1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the franchise rights were acquired. If acquired without the payment of consideration, state that fact. 2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization. 3. Purchase or sale of an operating unit or system: Give a brief description of the propert, and of the transactions relating thereto, and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts were submitted to the Commission. 4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give reference to such authorization. 5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc. 6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as appropriate, and the amount of obligation or guarantee. 7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. 8. State the estimated annual effect and nature of any important wage scale changes during the year. 9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year. 10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an offcer, director, security holder reported on Page 106, voting trustee, associated 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 occurred during the reporting period. 14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio. 04/15/2011 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 04/15/2011 2010104 IMPORTANT CHANGES DURING THE OUARTERNEAR (Continued) 1. None 2. None 3. In April 2010, Idaho Power Company sold Goshen capacitor bank to Pacificorp. The plant investment balance was $7.4 million and net book value was $6.5 million. Oregon Public Service Commission #10-010 and Idaho Public Utility Commission Case # IPC-E-09-32. In March 2010, Idaho Power Company sold Border Feeder to Raft River Electric for $43,191. Idaho Public Utility Commission Case # IPC-E-09-31. 4. None 5. New station Hemingway Transmission Station, Owyhee County Idaho. 500Kv New transmissin line- Line #725 230Kv Hemingway to Bowmont 41.34 miles Addition to existing line - Line #221 69Kv extended thry Sage Station to Ontario Junction 39.38 miles. In connection with the Memorandum of Understanding (MOU), on April 30, 2010, Idaho Power entered into a Joint Purchase and Sale Agreement with PacifiCorp, pursuant to which Idaho Power agreed to sell to PacifiCorp a 59.0 percent interest in certain high-voltage transmission-related and interconnection equipment located at the Hemingway station south of Boise, Idaho, and PacifiCorp agreed to sell to Idaho Power a 20.8 percent interest in certain high-voltage transmission-related and interconnection equipment located at PacifiCorp's Populus station in southeast Idaho. Closing of the purchase and sale occured on May 3, 2010. Construction of the Hemingway and Populus station is substantially complete. Upon final completion, the estimated purchase price PacifiCorp will have paid to Idaho Power for PacifiCorp' s interest in the Hemingway station is $13.4 million, and the estimated purchase price Idaho Power will pave paid to PacifiCorp for Idaho Power's interest in the Populus station is $14.3 million. 6. On August 30, 2010, Idaho Power issued $100 million of 3.40% First Mortgage Bonds, Secured Medium-Term Notes, Series I due 2020 and $100 million of 4.85% First Mortgage Bonds, Secured Medium-Term Notes, Series I due 2040 under the shelf registration statement. As of December 31, 2010, $300 million remained on Idaho Power's shelf registration for the issuance of first mortgage bonds and debt securities. State Commission order number is the same for both issuance OPUC UF4263, IPC-E-10-10, WPSC 20005-32-ES-10. 7. None 8. Effective 1/9/10 a 2.5% general wage increase was approved. 9. See pages 123.19 to 123.24 10. None 11. None 12. None 13. Refer to pages 104 & 105 for changes in officers and directors. There were a couple of changes in the major security holders for 2010. The top ten institutional shareholders list saw 2 changes from 3rd quarter to 4th quarter. In 4th quarter Zimmer Lucas Partners LLC and TIAA - CREF replaced American Century Investment Mgmt and Northern TrustInvestments. I FERC FORM NO.1 (ED. 12-96)Page 109.1 Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2Ç An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010104 IMPORTANT CHANGES DURING THE OUARTERIEAR (Continued). 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. I FERC FORM NO.1 (ED. 12-96)Page 109.2 Name of Respondent This Report Is: Date of Report Year/Period of Report (1) (Z An Original (Mo, Da, Yr) (2) D A Resubmission 04/15/2011 End of 2010104 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Idaho Power Company Line No.Title of Accunt (a) UTILITY PLANT Ref. Page No. (b) Current Year End of OuarterlYear Balance (c) Prior Year End Balance 12/31 (d) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Utilty Plant (101-106, 114) Constructon Work in Progress (107) TOTAL Utilty Plant (Enter Total of lines 2 and 3) (Less) Accm. 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) Nuclear 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) Accm. 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) Utility Plant Adjustments (116) Gas Stored Underground - Noncurrent (117) OTHER PROPERTY AND INVESTMENTS Nonutility Propert (121) (Less) Accm. Provo for Depr. and Amort. (122) Investments in Asociated Companies (123) Investment in Subsidiary Companies (123.1) (For Cost of Accunt 123.1, See Footnote Page 224, line 42) Noncurrent Portion of Allowances Other Investments (124) Sinking Funds (125) Depreciation Fund (126) Amortzation Fund - Federal (127) Other Special Funds (128) Special Funds (Non Major Only) (129) Long-Term Portion of Derivative Assets (175) Long-Term Portion of Derivative Asets - Hedges (176) TOTAL Other Propert and Investments (Lines 18-21 and 23-31) CURRENT AND ACCRUED ASSETS Cash and Working Funds (Non-major Only) (130) Cash (131) Special Deposits (132-134) Working Fund (135) Temporary Cash Investments (136) Notes Receivable (141) Customer Accunts Receivable (142) Other Accunts Receivable (143) (Less) Accm. Provo for Uncollectble Acc.-Credit (144) Notes Receivable from Asociated Companies (145) Accunts Receivable from Assc. Companies (146) Fuel Stock (151) Fuel Stock Expenses Undistributed (152) Residuals (Elec) and Extrcted Products (153) Plant Materials and Operating Supplies (154) Merchandise (155) Other Materials and Supplies (156) Nuclear Materials Held for Sale (157) Allowances (158.1 and 158.2) 200-201 200-201 200-201 202-203 202-203 224-225 228-229 227 227 227 227 227 227 202-203/227 228-229 ~----- - - -- ----~ ~~------- 4,339,130,398 4,167,328,769 416,949,593 289,188,358 4,756,079,991 4,456,517,127 1,771,654,52 1,713,943,062 2,984,425,462 2,742,574,065 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,984,425,462 2,742,574,065 0 0 0 0 2,074,99 1,335,962 0 0 0 0 72,561,774 65,015,441 0 0 2,511 266,768 0 0 0 0 0 0 29,306,774 24,059,095 0 0 0 212,580 0 0 103,946,055 90,889,846 0 0 73,015,293 2,485,630 2,802,631 1,496,698 44,850 39,350 151,172,575 19,100,000 303,143 636,667 63,612,796 76,792,157 6,166,234 9,087,713 1,641,302 1,990,343 14,384,928 18,894,101 0 0 27,546,983 25,633,645 0 0 0 0 42,221,176 43,342,060 0 0 0 0 0 0 0 0 FERC FORM NO.1 (REV. 12-03)Page 110 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1 )(Z An Original (Mo,Da, Yr) (2)D A Resubmission 04/15/2011 End of 2010/Q4 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBlT~ntinued) Line Current Year PnorYear No.Ref.End of QuarterlYear End Balance Title of Accunt Page No.Balance 12/31 (a)(b)(c)(d) 53 (Less) Noncurrent Portion of Allowances 0 0 54 Stores Expense Undistnbuted (163)227 3,379,745 4,711,966 55 Gas Stored Underground - Current (164.1)0 0 56 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)0 0 57 Prepayments (165)10,910,213 10,959,775 58 Advances for Gas (166-167)0 0 59 Interest and Dividends Receivable (171)8,128 0 60 Rents Receivable (172)0 0 61 Acced Utilty Revenues (173)47,964,339 51,271,984 62 Miscellaneous Current and Acced Assets (174)0 0 63 Derivative Instrument Assets (175)573,226 715.249 64 (Less) Long-Term Portion of Denvative Instrument Asets (175)0 212,580 65 Denvative Instrment Assets - Hedges (176)0 0 66 (Less) Long-Term Portion of Denvative Instrument Assets - Hedges (176 0 0 67 Total Current and Acced Asets (Lines 34 through 66)442,464.958 262,964,072 68 DEFERRED DEBITS 69 Unamortized Debt Expenses (181)15,869,453 11,520,092 70 Extaordinary Propert Losses (182.1 )230a 0 0 71 Unrecovered Plant and Regulatory Study Costs (182.2)230b 0 0 72 Other Regulatory Assets (182.3)232 761,425,884 715,831,853 73 Prelim. Survey and Investigation Charges (Electic) (183)454,727 442,448 74 Preliminary Natural Gas Survey and Investigation Charges 183.1)0 0 75 Other Preliminary Survey and Investigation Charges (183.2)0 0 .76 Cleanng Accunts (184)564,213 523,636 77 Temporary Facilities (185)0 0 78 Miscellaneous Deferred Debits (186)233 55,131,472 58,492,874 79 Def. Losses from Disposition of Utilty PIt. (187)0 0 80 Research, Devel. and Demonstration Expend. (188)352-353 0 0 81 Unamortzed Loss on Reaquired Debt (189)14,524,712 15,439,928 82 Accumulated Deferred Income Taxes (190)234 157,346,772 170,110,978 83 Unrecovered Purchased Gas Costs (191)0 0 84 Total Deferred Debits (lines 69 through 83)1,005,317,233 972,361,809 85 TOTAL ASSETS (lines 14-16, 32, 67, and 84)4,536,153,708 4,068,789,792 FERC FORM NO.1 (REV. 12-03) 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)D A Resubmission 04/15/2011 end of 2010/04 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Line Current Year Prior Year No.Ref.End of OuarterlYear End Balance Title of Accunt Page No.Balance 12/31 (a)(b)(c)(d) 1 PROPRIETARY CAPITAL 2 Common Stock Issued (201)250-251 97,877,030 97,877,030 3 Preferred Stock Issued (204)250-251 0 0 4 Capital Stock Subscribed (202, 205)0 0 5 Stock Liabilty for Conversion (203, 206)0 0 6 Premium on Capital Stock (207)688,757,435 638,757,435 7 Other Paid-In Capital (208-211)253 0 0 8 Installments Received on Capital Stock (212)252 0 0 9 (Less) Discount on Capital Stock (213)254 0 0 10 (Less) Capital Stock Expense (214)254b 2,096,925 2,096,925 11 Retained Earnings (215, 215.1, 216)118-119 560,160,116 485,143,115 12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 70,098,680 62,552,348 13 (Less) Reaquired Capital Stock (217)250-251 0 0 14 Noncorporate Proprietorship (Non-major only) (218)0 0 15 Accmulated Other Comprehensive Income (219)122(a)(b)-9,567,515 -8,266,663 16 Total Proprietary Capital (lines 2 through 15)1,405,228,821 1,273,966,340 17 LONG-TERM DEBT 18 Bonds (221)256-257 1,585,460,000 1,385,460,000 19 (Less) Reaquired Bonds (222)256-257 0 0 20 Advances from Associated Companies (223)256-257 0 0 21 Other Long-Term Debt (224)256-257 27,330,455 28,394,091 22 Unamortized Premium on Long-Term Debt (225)0 0 23 (Less) Unamortzed Discount on Long-Term Debt-Debit (226)3,439,753 3,060,748 24 Total Long-Term Debt (lines 18 through 23)1,609,350,702 1,410,793,343 25 OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital Leases - Noncurrent (227)0 0 27 Accmulated Provision for Propert Insurance (228.1)0 0 28 Accmulated Provision for Injuries and Damages (228.2)1,881,776 3,412,806 29 Accmulated Provision for Pensions and Benefits (228.3)268,433,659 279,806,510 30 Accmulated Miscellaneous Operating Provisions (228.4)0 916,667 31 Accmulated Provision for Rate Refunds (229)21,210,538 9,894,077 32 Long-Term Portion of Derivative Instrument Liabilties 0 0 33 Long-Term Portion of Derivative Instrument Liabilties - Hedges 0 0 34 Asset Retirement Obligations (230)16,951,914 16,239,594 35 Total Other Noncurrent Liabilties (lines 26 through 34)308,477,887 310,269,654 36 CURRENT AND ACCRUED LIABILITIES 37 Notes Payable (231)0 0 38 Accunts Payable (232)100,785,053 81,164,595 39 Notes Payable to Associated Companies (233)0 0 40 Accounts Payable to Associated Companies (234)1,110,373 1,735,649 41 Customer Deposits (235)1,366,711 464,233 42 Taxès Acced (236)262-263 -12,242,872 -3,253,927 43 Interest Acced (237)24,038,150 20,383,712 44 Dividends Declared (238)0 0 45 Matured Long-Term Debt (239)0 0 FERC FORM NO.1 (rev. 12-03)Page 112 Name of Respondent This Report is:Date of Report Year/Period of Report Idaho Power Company (1 )(K An Original (mo, da, yr) (2)D A Resubmission 04/15/2011 end of 2010104 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDI1&)itinued) Line Current Year Prior Year No.Ref.End of OuarterlYear End Balance Title of Accunt Page No.Balance 12/31 (a)(b)(c)(d) 46 Matured Interest (240)0 0 47 Tax Collectons Payable (241)1,689,273 1,963,189 48 Miscellaneous Current and Acced Liabilities (242)112,230,437 29,912,569 49 Obligations Under Capital Leases-Current (243)0 0 50 Derivative Instrment Liabilties (244)508,141 280,459 51 (Less) Long-Term Portion of Derivative Instrument Liabilties 0 0 52 Derivative Instrment Liabilties - Hedges (245)0 0 53 (Less) Long-Term Porton of Derivative Instrment Liabilties-Hedges 0 0 54 Total Current and Accued Liabilties (lines 37 through 53)229,485,266 132,650,479 55 DEFERRED CREDITS 56 Customer Advance for Constructon (252)23,054,017 25,180,998 57 Accmulated Deferred Investment Tax Credits (255)266-267 71,972,336 73,505,525 58 Deferred Gains frm Disposition of Utiity Plant (256)0 0 59 Other Deferred Credits (253)269 26,668,269 19,363,271 60 Other Regulatory Liabilties (254)278 55,279,902 49,478,079 61 Unamortzed Gain on Reaquired Debt (257)0 0 62 Accm. Deferred Income Taxes-Accl. Amort.(281)272-277 0 0 63 Accm. Deferred Income Taxes-Other Propert (282)707,009,34f 664,169,740 64 Accm. Deferred Income Taxes-Other (283)99,627,160 109,412,363 65 Total Deferred Credits (lines 56 through 64)983,611,032 ~1,109,976 66 TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)4,536,153,708 4,068,789,792 , FERC FORM NO.1 (rev. 12-03)Page 113 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 STATEMENT OF INCOME Quarterly 1. Report in column (c) the current 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 information 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 three month period for the prior year. 3. Report in column (g) the quarter to date amounts for electc utility function; in column (i) the quarter to date amounts for gas utility, and in column (k) the quarter to date amounts for other utilty function for the current year quarter. 4. Report in column (h) the quarter to date amounts for electric utilty functon; in column ü) the quarter to date amounts for gas utilty, and in column (I) the quarter to date amounts for other utilty 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 fourth quarter data in columns (e) and (f) 6. Report amounts for accunts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utilty departent. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. 7. Report amounts in accunt 414, Other Utility Operating Income, in the same manner as accunts 412 and 413 above. Line Total Total Currnt 3 Months Prior 3 Months No.Currt Year to Prior Year to Ended Ended (Ref.)Date Balance for Date Balance for Quartrly Only Quartrl Only Title of Accunt Page No.QuarterlY ear QuartrlY ear No 4th Quartr No 4th Quartr (a)(b)(c)(d)(e)(f) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400)300-301 1,033,052,120 1,045,996,381 3 Operating Expenses 4 Operation Expenses (401)320-323 622,124,906 638,946,792 5 Maintenance Expenses (402)320-323 71,096,344 69,458,827 6 Depreciation Expense (403)336-337 109,099,197 103,587,447 7 Depreciation Expense for Asset Retirement Costs (403.1)336-337 8 Amort. & Depl. of Utility Plant (404-405)336-337 6,857,301 7,061,068 9 Amort. of Utilit Plant Acq. Adj. (406)336-337 -22,723 -22,723 10 Amort Propert Loses, Unrecov Plant and Regulatory Study Costs (407) 11 Amort. of Conversion Expenses (407) 12 Regulatory Debits (407.3)21,955 13 (Less) Regulatory Credit (407.4) 14 Taxes Oter Than Income Taxes (408.1)262-263 24,046,035 21,069,235 15 Income Taxes - Federal (409.1)262-263 5,967,393 15,555,364 16 - Other (409.1)262-263 3,057,226 1,547,326 17 Provision for Deferrd Income Taxes (410.1)234, 272277 83,335,948 76,729,161 18 (Less) Provision for Deferred Income Taxes-Cr. (411.1)234, 272-277 80,939,819 63,176,136 19 InvestmentTax Credit Adj. - Net (411.4)266 -1,533,190 235,447 20 (Less) Gains frm Disp. of Utility Plant (411.6)34,607 21 Losses from Disp. of Utility Plant (411.7) 22 (Les) Gains frm Dispoiton of Allowances (411.8)444,212 297,616 23 Losses from Dispositon of Allowances (411.9) 24 Accretion Expense (411.10) 25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)842,631,754 870,694,192 26 Net Util Oper Inc (Enter Tot line 2 less 25) Carr to Pg117,line 27 190,420,366 175,302,189 FERC FORM NO. 1/3-Q (REV. 02-04)Page 114 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This Report Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 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 concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases. 11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense 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 effect on net income, including the basis of allocations and apportonments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. 14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports. 15. If the columns are insuffcient for reportng additional utility departments, supply the appropriate accunt titles report thè information in a footnote to this schedule. ELECTRIC UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars)(g) (h) GAS UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars)(i) ü) OTHER UTILITY Currnt Year to Date Previous Year to Date (in dollars) (in dollars)(k) (I)Line No. 444,212 297,616 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 26 622,124,906 71,096,344 109,099,197 638,946,792 69,458,827 103,587,447 6,857,301 -22,723 7,061,068 -22,723 21,955 24,046,035 5,967,393 3,057,226 83,335,948 80,939,819 -1,533,190 34,607 21,069,235 15,555,364 1,547,326 76,729,161 63,176,136 235,447 842,631,754 190,420,366 870,694,192 175,302,189 FERC FORM NO.1 (ED. 12-96)Page 115 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 STATEMENT OF INCOME FOR THE YEAR (continued) TOTALLine No. Year/Period of Report End of 2010/Q4 Previous Year (d) urrn! Months Ended Quarterl Only No 4th Quartr (e) Prior 3 Months Ended Quartrl Only No 4th Quarter (Q Title of Accunt (a) (Ref.) Page No. (b) Current Year (c) 27 Net Utility Operating Income (Carred foiward frm page 114) 28 Oter Income and Deductons 29 Oter Income 30 Nonutilt Operating Income 31 Revenues From Merchandising, Jobbing and Contrct Work (415) 32 (Less) Costs and Exp. of Merchandising, Job. & Contrct Work (416) 33 Revenues From Nonutility Operations (417) 34 (Less) Expenses of Nonutility Operations (417.1) 35 Nonoperating Rental Income (418) 36 Equit in Earnings of Subsidiary Companies (418.1) 37 Interest and Dividend Income (419) 38 Allowance for Oter Funds Used During Constrcton (419.1) 39 Miscellaneous Nonoperating Income (421) 40 Gain on Dispositon of Propert (421.1) 41 TOTAL Other Income (Enter Total of lines 31 thru 40) 42 Oter Income Deductns 43 Loss on Dispositon of Propert (421.2) 44 Miscellaneous Amortzation (425) 45 Donations (426.1) 46 Life Insurance (426.2) 47 Penalts (426.3) 48 Exp. for Certin Civic, Politcal & Related Activities (426.4) 49 Other Deductons (426.5) 50 TOTAL Other Income Deductons (Total of lines 43 thru 49) 51 Taxes Applic. to Other Income and Deductions 52 Taxes Oter Than Income Taxes (408.2) 53 Income Taxes-Federal (409.2) 54 Income Taxes-Other (409.2) 55 Provision for Deferrd Inc. Taxes (410.2) 56 (Less) Provision for Deferred Income Taxes-Cr. (411.2) 57 InvestmentTax Credit Adj.-Net (411.5) 58 (Less) Investment Tax Credil (420) 59 TOTAL Taxes on Oter Income and Deductons (Total of lines 52-58) 60 Net Other Income and Deductions (Total of lines 41, 50, 59) 61 Interet Charges 62 Interest on Long-Tenn Debt (427) 63 Amort. of Debt Disc. and Expense (428) 64 Amortzation of Loss on Reaquired Debt (428.1) 65 (Less) Amort. of Premium on Debt-Credit (429) 66 (Less) Amortzation of Gain on Reaquired Debt-Creit (429.1) 67 Interest on Debt to Assoc. Companies (430) 68 Oter Interest Expense (431) 69 (Less) Allowance for Borrowed Funds Used During Constrctn-Cr. (432) 70 Net Interet Charges (Total of lines 62 thru 69) 71 Income Before Extrordinary Items (Total of lines 27, 60 and 70) 72 Extrordinary Items 73 Extrordinary Income (434) 74 (Less) Extraordinary Deductons (435) 75 Net Extrordinary Items (Total of line 73 les line 74) 76 Income Taxes-Federal and Oter (409.3) 77 Extrordinary Items After Taxes (line 75 less line 76) 78 Net Income (Total of line 71 and 77) 190,420,366 119 802,483 625,141 58,915 657,070 -6,040 7,546,332 2,167,147 16,551,145 1,928,056 122,735 27,888,562 175,302,189 782,667 737,018 66,599 1,076,858 -8,226 4,957,254 5,214,598 7,554,922 7,178,192 122,587 24,054,717 --- 3,355 3,973 440,052 420,891 93,378 -4,197,136 -453,479 328,368 1,098,260 1,050,861 5,601,967 5,541,928 6,783,533 3,148,885 262-263 19,582 34,431 262-263 -2,812,996 1,681,539 262-263 -559,924 352,526 234, 272-277 1,739,465 3,224,256 234, 272-277 1,420,220 3,576,029 -3,034,093 24,139,122 ----1,716,723 19,189,109 80,490,049 1,487,918 915,215 1,707,178 10,675,095 73,925,265 140,634,223 73,269,850 1,225,978 776,937 2,057,420 5,397,871 71,932,314 122,558,984 - 262-263 140,634,223 122,558,984 FERC FORM NO. 1/3-Q (REV. 02-04)Page 117 THIS PAGE INTENTIONALLY LEFT BLANK Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da. Yr) (2) A Resubmission 04/15/2011 STATEMENT OF RETAINED EARNINGS 1. Do not report Lines 49-53 on the quarterly version. 2. Report all changes in appropriated retained earnings. unappropriated retained earnings. year to date, and unappropriated undistributed subsidiary earnings for the year. 3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436 - 439 inclusive). Show the contra primary account affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Eamings. reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividends for each class and series of capital stock. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. 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 Earnings (Acc. 439) 10 11 12 13 14 15 TOTAL Debits to Retained Earnings (Acc. 439) 16 Balance Transferred from Income (Accunt 433 less Accunt 418.1) 17 Appropriations of Retained Earnings (Accl. 436) 18 19 Reserve for excess Earnings for Cascade Project 2010 20 Reserve for exec Earnings for Twin Falls & American Falls 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 32 33 34 35 36 TOTAL Dividends Declared-Common Stock (Acc. 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 (Accunt 215) Contra Primary Accunt Affected (b) Current QuarterlYear Year to Date Balance (c) Previous QuarterlYear Year to Date Balance (d)----r-~~------------~..~---~-r~-~-- 133,087,891 117.601,730~--- ~------~ -58,070.890 ( 56,910,568) -58,070.890 56,910,568) 558,128,446 483,599.149~-- FERC FORM NO. 1/3-Q (REV. 02-04)Page 118 Name of Respondent Idaho Power Company Year/Penod of Report End of 2010/Q4 This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr) (2) A Resubmission 04/15/2011 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 inclusive). Show the contra prirnary account affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividends for each class and series of capital stock. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.. Current Previous QuarterlY ear QuarterlYear Contra Pnmary Year to Date Year to Date Line Item ccunt Affected Balance Balance No.(a)(b)(c)(d) 39 40 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Accunt 215) APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Accunt 215.1) 46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acc. 215.1) 47 TOTAL Approp. Retained Earnings (Acc. 215, 215.1) (Total 45,46) 48 TOTAL Retained Earnings (Acct. 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) (Accunt 418.1) 51 (Less) Dividends Received (Debit) 52 53 BalanceEnd of Year (Total lines 49 thru 52) ~-- 2,031,670 2,031,670 560,160,116 1,543,966 1,543,966 485,143,115~--~--~---- 62,552,348 7,546,332 57,595,094 4,957,254 70,098,680 62,552,348 FERC FORM NO. 1/3-Q (REV. 02-04)Page 119 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 04/15/2011 2010/Q4 FOOTNOTE DATA ~chedu/e~age: 118 Line No.: 20 __ÇolutrIJLÇ_____ n .._________________________.._____________~__~____________ The excess earnings for these projects occurred in 1998 and 2000. Because the adjustment relates to prior years, the transfer was not recorded through account 436. Instead, it was recorded as a direct transfer to 215.1. I FERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent Idaho Power Company This ~ort Is: (1) ~An Original (2) A Resubmission STATEMENT OF CASH FLOWS Date of Report (Mo, Da, Yr) 04/15/2011 Year/Period of Report End of 2010/04 (1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identif separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconcilation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. (3) Operating Actvities - Other: Include gains and losses pertining to operating activities only. Gains and losses pertining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials 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 reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a renciliation of the dollar amount of leases capitalized with the plant cost. Line No. Description (See Instruction NO.1 for Explanation of Codes)Current Year to Date OuarterlYear (b) Previous Year to Date OuarterlYear (c)(a) 1 Net Cash Flow from Operating Actvities: 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 (Increase) Decrease in Receivables 11 Net (Increase) Decrease in Inventory 12 Net (Increase) Decrease in Allowances Inventory 13 Net Increase (Decrease) in Payables and Accued Expenses 14 Net (Increase) Decrease in Other Regulatory Assets 15 Net Increase (Decrease) in Other Regulatory Liabilties 16 (Less) Allowance for Other Funds Used During Construction 17 (Less) Undistributed Earnings from Subsidiary Companies 18 Other (provide details in footnote): 19 20 21 22 Net Cash Provided by (Used in) Operating Actvities (Total 2 thru 21) 23 24 Cash Flows from Investment Actvities: 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 Utilty Plant 29 Gross Additions to Nonutilty 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 Investment Securities (a) 45 Proceeds from Sales of Investment Securities (a) 75,464,788 -984,156 13,653,023 539,767 10,594,321 2.842,380 -15.306,466 -6,714,633 11,916,674 47,611,061 10,225,050 7,554,923 4,957,304 -24,413,966 325,912,762 264,678,714 -246,539,337 5,397,871 2,381,759 -312,861,977 -249,555,449 ~ - - - -~~~----- -- r - ------~ -- - - -- 2,250,259 I ----~~~~ ----~ --- -7,000,000 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) 04/15/2011 Year/Period of Report End of 2010/04 (1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at Em;l of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertining to operating activities only. Gains and losses pertining to investing and financing activities should be reported in those actvities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4) Investing Activities: Include at Oter (line 31) net cash outfow to acquire other companies. Provide a reconciliation 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 per the USofA General Instruction 20; instead provide a recnciliation of the dollar amount of leases capitalized with the plant cost. (a) Current Year to Date OuarterlYear (b) Previous Year to Date OuarterlYear (c) Line No. Description (See Instrction NO.1 for Explanation of Codes) 46 Loans Made or Purchased 47 Collections on Loans 48 49 Net (Increase) Decrease in Receivables 50 Net (Increase) Decrease in Inventory 51 Net (Increase) Decrease in Allowances Held for Speculation 52 Net Increase (Decrease) in Payables and Accued Expenses 53 Other (provide details in footnote): 54 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): 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 333,525 922,056 1,514,798 -1,266,217 200,000,000 396,100,000 50,000,000 20,000,000 250,000,000 416,100,000 r-- ---~-----~r----- - --- -1,063,636 -251,063,636 -3,183,141 -6,921,974 -101,264,330 -58,070,890 -56,910,568 224,232,718 21,624,929 FERC FORM NO.1 (ED. 12-96)Page 121 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) 2S An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA ~çllecLu!eJ!llge;~1?Jl_Llne-''lQ.: 5 Column:b Amortization Twelve Months Ended 12/31/10 Plant Regulatory assets Regulatory liability Unamortized debt expense Unamortized discount Water rights Other 6,834,579 2,002,795 (620,808) 2,368,760 289,995 1,042,009 202,855 12,120,185 i~checule PJJ~L'L2J!_J~Í!el!C!.L11~__ÇC)lumn: Ji___________. .__~ __~~~_________~~_~_.,._~.__,,______________..~__,~___J Cash paid during the period for: Income taxes Interest (net of amount capitalized) ( 57,768,090) 67,867,693 !SçjiedlJJe Page.:J20____Line No.: 18 Column: b Cash Flow from Operating Activities (Other)Twelve Months Ended 12/31/10 Pension and postretirement plan expense Non-cash pension expense Gain on sale of renewable energy certificates Unbiled revenues Other noncash adjustments to net income Accrued interest Payroll liabilties Other assets and liabilties 14,727,814 (65,601,212) (444,213) 3,307,645 217,365 3,654,438 1,297,584 1,348,111 (41,492,468) f$cllf!c!I.Le.Æ'_a..e:J?Q_LJne No.: 26 Column: b - - -----~-.--------.----~--~----~------------~------~----I Non-cash investing activities: Additions to PP&E in accounts payable 33,949,485 lSçtif!c!Ylf!~a.ge:1?fL_J.lfle!lC)-"Ll!__ÇQlcl.r!,-n:._p._ . Other Cash Flows from Plant ._---~ Twelve Months Ended 12/31/10 Sale of utilty propert Sale of emission allowances and renewable energy certificates 18,982,212 6,407,871 25,390,083 isçlJeiiiieF'JlIle~iiJi~_=iJni!lQ~:)_3:-~ç()liimiJ-:i~---~=~~_=~-=-~==_=~-=====~======-==-==========-= Other Investing Cash Flows Twelve Months Ended 12131/10 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 04/15/2011 2010/Q4 FOOTNOTE DATA Disbursements from rabbi trust Net change in notes receivable from subsidiary Proceeds from the sale of money market investment Miscellaneous other investing activities 3,808,604 4,509,173 263,567 (40,198) 8,541,146 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 2010/04 (2) Fi A Resubmission 04115/2011 STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES 1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. 2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. 3. For each category of hedges that have been accunted for as "fair value hedges", report the accunts affected and the related amounts in a footnote. 4. Report data on a year-to-date basis. Line Item Unrealized Gains and Minimum Pension Foreign Currency Other No.Losses on Available-Liabilty adjustment Hedges Adjustments for-Sale Securities (net amount) (a)(b)(c)(d)(e) 1 Balance of Accunt 219 at Beginning of Preceing Year 24 (8,706,639) 2 Precding OtrlYr to Date Reclassifications from Acct 219 to Net Income 542,886 3 Preceding OuarterlYear to Date Changes in Fair Value 1,820,148 (1,923,082) 4 Total (lines 2 and 3)1,820,148 (1,380,196) 5 Balance of Accunt 219 at End of Preceing OuarterlYear 1,820,172 (10,086,835) 6 Balance of Accunt 219 at Beginning of Current Year 1,820,172 (10,086,835) 7 Current OtrlYr to Date Reclassifications from Acct 219 to Net Income 708,772 8 Current OuarterlYear to Date Changes in Fair Value 1,149,129 (3,158,753) 9 Total (lines 7 and 8)1,149,129 (2,449,981) 10 Balance of Accunt 219 at End of Current OuarterlYear 2,969,301 (12,536,816) FERC FORM NO.1 (NEW 06-02)Page 122a Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES Line No. 1 2 3 4 5 6 7 8 9 10 Other Cash Flow Hedges Interest Rate Swaps Totals for each category of items recorded in Accunt 219 (h) ( 8,706,615) 542,886 102,934) 439,952 8,266,663) 8,266,663) 708,772 2,009,624) 1,300,852) 9,567,515) Net Income (Carred Forward from Page 117, Line 78) Total Comprehensive Income Other Cash Flow Hedges ¡Specify) (f)(g)(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 2010/Q4 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 account 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, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utilty. 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, debits and credits during the year, and plan of disposition contemplated, giving references to Corm mission orders or other authorizations respecting classification of amounts as plant adjustents and requirements as to disposition thereof. 4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts. 5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein. 7. For the 3Q disclosures, respondent must provide in the notes suffcient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted. 8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred. 9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein. 04/15/2011 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 1. SUMARY OF SIGNIFICANT ACCOUNTING POLICIES: Idao Power (IPC), a wholly-owned subsidiary of IDA CORP, Inc., is an electrc utility with a service terrtory coverig approximtely 24,000 square miles in southern Idaho and eastern Oregon. Idaho Power is regulated by the Federal Energy Regulatory Conussion (FERC) and the state regulatory conussions ofIdaho and Oregon. Idaho Power is the parent ofIdao Energy Resources Co. (IERCo), a joint ventuer in Bridger Coal Company (BCC), which mies and supplies coal to the Jim Bridger generatig plant owned in par by Idaho Power. IERCO is accounted for using the equity method. Basis of Reporting The fiancial statements include the assets, liabilities, revenues and expenses of the Company and have been prepared in accordace with the accounting requirements of the FERC as set fort in its applicable Uniform System of Accounts and published accountig releases, which is a comprehenive basis of accounting other than accounting priciples generally accepted in the United States of America (U.S. GAA). As required by the FERC, the Company accounts for its investment in its majority-owned subsidiar on the equity method rather than consolidàting the assets, liabilties, revenues, and expenses of the subsidiar, as required by U.S. GAA. The accompanyig fincial statements include the Company's proportionate share of utility plant and related operations resultig from its interest in jointly owned plants. In addition, under the requirements of the FERC, there are differences from U.S. GAA in the presentation of (I) curent portion of long-term debt, (2) assets and liabilities for cost of removal of assets, (3) regulatory assets and liabilities, (4) deferred income taes, (5) income ta expense and (6) comprehensive income. Management Estimates Management makes estimates and assumptions when preparg fiancial statements in conformty with GAA. These estimates and assumptions include those related to rate regulation, retirement benefits, contigencies, litigation, asset impairent, income taes, unbiled revenues, and bad debt. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the fiancial statements, and the reported amounts of revenues and expenses durg the reporting period. These estimates involve judgments with respect to, among other thgs, futue economic factors that are diffcult to predict and are beyond mangement's control. As a result, actul results could differ from those estimates. System of Accounts The accountig records ofIdaho Power conform to the Uniform System of Accounts prescribed by the FERC and adopted by the public utility conussions ofIdaho, Oregon, and Wyomig. Regulation of Utity Operations Idaho Power's fiancial statements reflect the effects of the different ratemakg priciples followed by the jurisdictions regulatig Idaho Power. The application of accounting priciples related to regulated operations sometimes results in Idaho Power recording expenses and revenues in a different period thn when an unegulated enterprise would. In these instances, the amounts are deferred as regulatory assets or regulatory liabilities 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 applyig these regulatory accounting priciples to Idaho Power's operations are discussed in more detail in Note 3. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and highy liquid temporar investments that mature with 90 days of the date of acquisition. Receivables and Alowance for Uncollectible Accounts Customer receivables are recorded at the invoiced amounts and do not bear interest. A late payment fee of one percent may be assessed on account balances after 30 days. An allowance is recorded for potential uncollectible accounts. The allowance is reviewed periodically and adjusted based upon a combination of historical wrte-off experience, agig of accounts receivable, and an analysis of specific customer accounts. Adjustments are charged to income. Customer accounts receivable balances that remain outstanding after reasonable collection efforts are wrtten off though a charge to the allowance and a credit to accounts receivable. Derivative Financial Instruments Financial intrents such as commodity futues, forwards, options, and swaps are used to mage exposure to commodity price rik I FERC FORM NO.1 (ED. 12-88)Page 123.1 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) in the electrcity and natual gas markets. All denvative instrents are recogned as either assets or liabilities at fair value on the balance sheet. Idaho Power's physical forward contracts qualify for the normal purchases and norml sales exception to denvative accounting requirements with the exception of forward contrcts for the purchase of natural gas for use at Idaho Power's natural gas generation facilities. The objective of the nsk management program is to mitigate the pnce nsk associated with the purchase and sale of electrcity and natual gas. Because ofIdaho Power's regulatory accounting mechansms, Idaho Power records the changes in fair value of derivative instrents related to power supply as reguatory assets or liabilities. Revenues Operatig revenues related to Idaho Power's sale of energy are recorded when service is rendered or energy is delivered to customers. Idaho Power accrues estiated unbiled revenues for electrc servces delivered to customers but not yet biled atpenod-end. Idaho Power collects franchise fees and simlar taxes related to energy consumption. None of these collections are reported on the income statement. Beging in Februry 2009, Idao Power is collecting in base rates a portion of the allowance for fuds used durg constrction (AFUDC) related to its Hells Canyon relicensing project, as discussed in Note 3. Cash collected under this ratemakig mechanism is not recorded as revenue, but is intead recorded as a regulatory liability. Property, Plant and Equipment and Depreciation The cost of utility plant in servce represents the original cost of contracted servces, direct labor and matenal, AFUDC, and indiect charges for engieerig, supersion, and simar overhead items. Repair and maintenance costs associated with planed major maintenance are expensed as the costs are incured, as are maintenance and repair of propert and replacements and renewals of items determed to be less than unts of propert. For utilty propert replaced or renewed, the origial 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. Al utilty plant in servce is depreciated using the straight-line method at rates approved by regulatory authorities. Anual depreciation provisions as a percent of average depreciable utility plant in service approximated 2.84 percent in 2010 and 2.81 percent in 2009. Long-lived assets are periodically reviewed for impairent when events or changes in circumtaces indicate that the carg 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 carg value of the asset, impairent must be recogned in the fiancial statements. There were no material impairents of these assets in 2010 or 2009. Alowance for Funds Used During Construction AFUDC represents the cost of financing constrction projects with borrowed funds and equity fuds. With one exception, cash is not realized curently from such allowance, it is realized under the ratemakig process over the servce life of the related propert though increased revenues resultig from a higher rate base and higher depreciation expense. The component of AFUDC attbutable to borrowed fuds is included as a reduction to interest expense, while the equity component is included in other income. Idaho Power's weighted-average monthy AFUDC rates for 2010 and 2009 were 8.0 percent and 6.7 percent, respectively. Idaho Power's reductions to interest expense for AFUDC were $11 millon for 2010 and $5 million for 2009. Other income included $17 million and $8 miion of AFUDC for 2010 and 2009, respectively. Income Taxes Idaho Power accounts for income taes under the asset and liability method, which requires the recogntion of deferred ta assets and liabilities for the expected future ta consequences of events that have been included in the fiancial statements. Under ths method, deferred ta assets and liabilities are determed based on the differences between the financial statements and tax basis of assets and liabilities 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 deferred tax assets and liabilities is recognzed in income in the penod that includes the enactment date. Consistent with orders and directives of the Idao Public Utilities Commssion (IPUC), the regulatory authonty havig pricipal jursdiction over Idaho Power's Idaho service terrtory, Idaho Power's deferred income taxes for plant-related items (commonly referred to as normalized accounting) are priarly provided for the difference between income ta depreciation and book depreciation used for fiancial statement puroses. Unless contrar to applicable income tax gudance, deferred income taes are not provided for those income tax tig differences where the prescribed regulatory accountig methods direct Idaho Power to recognze the tax I FERC 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) impact curently for rate-makg and fiancial reporting. Regulated enterprises are required to recognze such adjustments as regulatory assets or liabilities if it is probable that such amounts will be recovered from or returned to customers in future rates. The State ofIdaho allows a three-percent investment tax credit on qualifyg plant additions. Investment ta credits eared on regulated assets are deferred and amortized to income over the estimated servce lives of the related properties. Credits eared on non-regulated assets or investments are recogned in the year eamed. Income taes are discussed in more detail in Note 2. Comprehensive Income Comprehensive income includes net income, unealized holding gain and losses on available-for-sale marketable securties, and amounts related to a deferred compensation plan for certin senior mangement employees and directors called the Senor Management Securty Plan (SMSP). The followig table presents Idao Power's accumulated other comprehensive loss balance at December 31 (net of tax): 20092010 Unrealized holding gain on available-for-sale securties Senior Management Security Plan Total $ (thousands of dollars) 2,969 $ 1,820 (12,537) (10,087) (9,568) $ (8,267)$ Other Accounting Policies Debt discount, expense, and premium are deferred and are being amortized over the terms of the respective debt issues. 2. INCOME TAXS: The components of the net deferred ta liabilty are as follows: 2010 2009 (thousands of dollars) Deferred ta assets: Regulatory liabilities Advances for constrction Deferred compensation Advanced payments Tax credits Retiement benefits Other Total Deferred ta liabilities: Propert, plant and equipment Regulatory assets Conservation programs Power cost adjustment Retirement benefits Other Total IFERC FORM NO.1 (ED. 12-88) $ 46,199 $ 7,061 21,045 8,292 6,461 88,827 4,422 182,307 284,794 422,216 7,611 11,833 93,997 11,146 831,597 47,183 8,335 20,661 3,868 2,548 84,019 5,236 171,850 282,034 382,136 4,772 34,025 65,690 6,664 775,321 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 04/15/2011 2010/04 NOTES TO FINANCIAL STATEMENTS (Continued) Net deferred tax liabilities $649,290 $603,471 A reconciliation between the statutory federal income tax rate and the effective tax rate is as follows: 2010 2009 (thousands of dollars) $ 51,614 $ 54,296Computed income taes based on statutory federal income ta rate Change in taxes resulting from: Equity eargs of subsidiary companies AFDC Capitalized interest Investment tax credits Repair allowance Removal costs Capitalized overhead costs Capitalized repair costs Tax method chage - unform capitalization Tax method change - repairs Uncertin ta positions Settement of prior years tax retu State income taes, net of federal benefit Depreciation Other, net Total income tax expense Effective ta rate (2,641) (9,529) 3,674 (3,378) (2,850) (3,500) (10,500) (65,333) (44,466) 74,436 (1,138) 5,074 13,138 2,233 $6,834 $ 4.6% The items comprising income tax (benefit) expense are as follows: (1,735) (4,533) 1,529 (3,404) (3,500) (3,810) (3,500) 1,138 (4,119) 1,903 3,895 (5,587) 32,573 21.0% 2010 2009 (thousands of dollars) Income taxes currently payable (receivable): Federal State Total Income taxes deferred: Federal State Total Uncertain tax positions: Federal State Total Investment tax credits: Deferred Restored Total Total income tax expense $(62,068) $ (5,579) (67,647) 6,752 (4,036) 2,716 65,222 8,076 73,298 $ 1,844 (3,377) (1,533) 6,834 $ 19,732 2,385 22,117 18,993 (5,792) 13,201 (2,496) (485) (2,981) 3,640 (3,404) 236 32,573 I FERC FORM NO.1 (ED. 12-88)Page 123.4 Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2: An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) IDACORP's ta allocation agreement provides that each member of its consolidated group compute its income taes on a separte company basis. Amounts payable or refundable are settled though IDACORP. Tax Credits Carryorwards As of December 31,2010, Idaho Power had 6.4 millon ofIdaho investment tax credit carrorward. The Idao investment ta credit carorward period expires from 2023 to 2024. Uncertain Tax Positions A reconciliation of the beging and ending amount of unecognzed ta benefits for IDACORP and Idaho Power is as follows (in thousands of dollars): 2010 2009 Balance at Janua i,$1,138 $4,119 Additions for ta positions of the curent year 2,822 Additions for tax positions of prior year 71,614 1,138 Reductions for tax positions of prior years (1,138)(4,119) Settlements with taing authorities Balance at December 31,$74,436 $1,138 Ifrecognzed, the $74.4 millon balance of unecogned ta benefits at December 31, 2010 would affect the effective ta rate. Idaho Power recognzes interest accrued related to unrecogned tax benefits as interest expense and penalties as other expense. Idaho Power recogned interest expense of $0.2 millon in 2010, and a net reduction in interest expense of$0.2 million in 2009. As of December 31,2010, Idaho Power had accrued interest of$0.2 millon and none as of December 31,2009. No penalties are accrued. IDACORP and Idao Power are subject to examiation by their major tax jursdictions - U.S. federal and the State ofIdao. The open tax years are 2009-2010 for federal and 2007-2010 for Idaho. In May 2009, IDACORP and Idaho Power formally entered the Internal Revenue Servce (IRS) Compliance Assurance Process (CAP) program for its 2009 tax year. The CAP program provides for IRS examiation thoughout the year. In Januar 2010, IDACORP was accepted into CAP for its 2010 tax year. With the exception of Idaho Power's capitalized repairs and unform capitalization tax accountig methods (discussed below), IDACORP and Idaho Power believe there are no remaing tax uncertinties for the 2009 ta year and expect that the 2009 examiation may conclude durg fiscal year 2011. Tax Accountig Method Change for Repair-Related Expenditures In June 2010, Idaho Power completed its evaluation of a ta accountig method change for its 2009 ta year that allows a curent income tax deduction for repair-related expenditues on its utility assets that are curently capitalized for fmancial reportg and ta puroses. In September 2010, Idaho Power adopted ths method followig the automatic consent procedures with the fiing of IDACORP's 2009 consolidated federal income tax retu. For the year ended December 31,2010, Idaho Power recorded a $44.5 millon ta benefit related to the fied deduction for the cumulative method change adjustment and an additional $11.7 milion ta benefit for the anual deduction estimate included in its 2010 income tax provision. As of December 31, 2010, Idaho Power had a curent uncertin ta position liabilty of$14.7 millon related to ths method. The estimated anual ta deduction related to capitalized repairs produces a net tax benefit of $9 millon annually, which is approximately $5 millon higher than Idaho Power's prior repair deduction method reported in 2009. The reversal of ths temporar difference will offset a portion of the ongoing anual benefit. Idaho Power's prescribed regulatory accounting treatment requies imediate income recogntion for temporar ta differences of ths tye. A reguatory asset is established to reflect Idaho Power's ability to recover increased income tax expens when such temporary differences reverse. I FERC 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The tax method is curently being audited under IDACORP' s 2009 CAP examation and, on a national level, aspects of the method related to electrc utility generation, trmission, and distrbution propert are the subject of an IRS Industr Issue Resolution program. Tax Accounting Method Change for Uniform Capitaliation In September 2009, the IRS issued Industr Director Directive #5 (IDD), which discusses the IRS's compliance priorities and audit technques related to the allocation of mied servce costs in the unform capitalization methods of electrc utilities. Since that time the IRS and Idaho Power worked though the impact the IDD guidace had on Idaho Power's unform capitalization method and reached agreement durig the thd quarter of201 O. The agreement provided that Idaho Power change its unform capitalization method to the agreed upon method under the IDD with the filing of IDA CORP's 2009 consolidated federal income tax retu. Due to the method change agreement with the IRS, Idaho Power reversed the uncertin tax position liability for its 2009 uniform capitalization deduction, resulting in a $1. million tax benefit for the year ended December 31, 2010. The resulting ta deductions available under the agred upon unform capitaliation method are signficantly greater than Idaho Power's prior method. For the year ended December 31, 2010, Idaho Power recorded a ta benefit of $65.3 millon related to the cumulative method change adjustment (ta years 1986 though 2009) for ths method and $5.6 million of curent year tax expense from the reversal of ths temporar difference. The prescribed regulatory accounting treatment for ths method is the same as discussed earlier for the capitalized repairs method. As of December 31,2010, Idaho Power had a curent uncertin ta position liability equal to the $59.7 milion net tax benefit recorded for the method change. Whle Idaho Power has an agreement with the IRS for examiation and tax retu filing purses, it is awaitig U.S. Congress Joint Commttee on Taxation approval of its method or approval of methods filed by other simlarly-situated companies under the IDD before concluding that the new method is effectively settled for fiancial reporting puroses. Tax Impacts of Health Care Acts As discussed fuher in Note 11, the Patient Protection and Afordable Care Act and the Health Care and Education Reconciliation Act were enacted in March 2010. As a result of this legislation, in the fist quaer of 20 1 0 Idaho Power reduced its deferred ta asset related to futue Medicare Par D deductible retiree prescription drg expenses by $2.3 millon, increased reguatory assets by $2.4 millon, increased deferred tax liabilities by $1 millon, and incured a charge of$0.9 millon. 3. REGULATORY MATTERS: Regulatory Assets and Liabilties Regulatory assets represent incurred costs that have been deferred because it is probable they will be recovered though futue rates collected from customers. Regulatory liabilities represent obligations to mae refuds to customers for previous collections, except for cost of removal which represents the cost of removig futue electrc assets. The followig table presents a sumar of Idaho Power's regulatory assets and liabilities (in thousands of dollars): Description Regulatory Asset: Income taxes Unfuded postretirement benefits (2) Pension expense deferls (3) Energy efciency progr costs (3) Power supply costs (3) Fixed cost adjustment (3) Remaining Amortization Period Earning a Return(l) Not Earning a Return Total as of December 31, 2010 2009 $ - $ Varies Varies 53,169 19,467 29,753 12,340 429,457 $429,457 $389,910 182,742 182,742 168,026 10,664 63,833 39,251 19,467 12,207 29,753 84,633 12,340 7,836 I FERC FORM NO.1 (ED. 12-88)Page 123.6 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Asset retirement obligations (4) Mark-to-market liabilities (5) Other Total (6)$ 204 114,933 $ 15,372 2,278 5,980 646,493 $ 15,372 2,278 6,184 761,426 $ 14,749 280 3,789 720,681 2011-2015 Regulatory Liabilities: Income taxes Removal costs (4) Investment tax credits Defered revenue-AFUDC Mark-to-market assets (5) Other Total (7) $- $53,440 $53,440 $54,958 157,642 157,642 155,405 71,972 71,972 73,506 7,953 21,211 9,894 573 573 715 7,721 8,508 1,579 299,301 $313,346 $296,057 13,258 2011 $ 787 14,045 $ (I) Eaing a retur includes either interest or a ret on the investment as a component of rate base at the allowed rate of retrn. (2) Represents the unfunded obligation of Idao Power's pension and postretirement beneft plans, which are discussed in Note i i. (3) These items are discussed in more detail below. (4) Asset retirement obligations and removal costs are discussed in Note 13. (5) Mark-to-maket assets and liabilities are discussed in Note 16. (6) Includes $2,240 and $601 for 2010 and 2009, respectively, reprted in other curent assets on the balance sheets. (7) Includes $8,0 ii and $8,972 for 20 10 and 2009, resectively, reprted in other curent liabilities on the balace shee. The majority ofIdaho Power's regulatory assets and liabilities are reflected in customer rates and are amortized over the period in which they are reflected in customer rates. In the event that recovery ofIdao Power's costs though rates becomes unely or uncertin, regulatory accounting would no longer apply to some or all of Idaho Power's operations and the items above may represent stranded investments. If not allowed full recovery of these items, Idaho Power would be required to wrte off the applicable portion, which could have a signficant fiancial impact. Deferred Net Power Supply Costs Deferred power supply costs are recorded as a deferred charge on the balance sheets for futue recovery though retail rates. The power supply costs deferred include certin differences between actual net power supply costs incurred by Idaho Power and the costs included in retail rates. This difference in net power supply costs priarly results from changes in short-term wholesale market prices and sales and purchase volumes, the level of hydroelectrc generation, the level of thermal generation, and retail loads. Changes in deferred power supply costs over the last two years were as follows: Idaho Oregon(l)Total Balance at Januar 1, 2009 $140,821 $8,278 $149,099 Costs deferred though PCA and PCAM 42,533 (184)42,349 Prior costs expensed and recovered though rates (113,134)(2,283)(1l5,417) S02 allowances credited to account (2,034)(83)(2,1l7) Interest and other 3,226 1,135 4,361 2007 Excess power costs order 6,358 6,358 Balance at December 31, 2009 $71,412 $13,221 $84,633 Costs deferred though PCA and PCAM 14,324 14,324 Prior costs expensed and recovered though rates (63,757)(1,792)(65,549) S02 allowances credited to account (4,504)79 (4,425) I FERC FORM NO.1 (ED. 12-88)Page 123.7 Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2Ç An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Interest and other Balance at December 31, 2010 $ 84 17,559 $ 686 12,194 $ 770 29,753 (I) Oregon power supply cost deferals are subject to a sttute that speifically Iinuts rate amortizations of defered costs to six percent of gross Oregon revenue per yea (approximately $2 nullon). Deferls are amortized sequentially. Idaho Jurisdictin Power Cost Adjustment Mechanism: In the Idaho jursdiction, Idaho Power has a PCA mechanism that provides for anual adjustments to the rates charged to its Idaho retail customers. The PCA tracks Idaho Power's actul net power supply costs (priarly fuel and purchased power less off-system sales) and compares these amounts to net power supply costs curently being recovered in retail rates. The annual PCA adjustments are based on two components: . a forecast component, based on a forecast of net power supply costs in the comig 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 actul 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 refud of authoried tre-up dollars matches the amounts authoried. The tre-up component is calculated monthly, and interest is applied to the balance. The followig table summarzes PCA rate adjustments in the thee year ended December 31, 2009, and 2010: Effective Date June 1,2010 $ Change (mions) $(146.9) June 1,2009 $84.3 Notes The IPUC's order was made in conjunction with a Januar 2010 rate settlement agreement described below in "Idaho 2009 Settement Agreement and 2010 PCA Order." The increase was net of $4.5 million of gain from sales of excess S02 emission allowances which the IPUC ordered be applied againt the PCA. The IPUC has allowed Idaho Power to retain its PCA sharg percentage of the gain from sales of excess S02 emission 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 certficates (RCs) wil also be used to reduce the PCA. RECs are acquired by Idaho Power though purchases of renewable energy. In its order approvig Idao Power's 2008-2009 PCA, the IPUC directed Idao Power to set up workshops with the IPUC Staff and several ofIdaho Power's largest customers to address issues not resolved in that PCA filing. The workshops resulted in the followig changes to the PCA mechansm: . PCA sharg 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 formula that is intended to elimte recovery of power supply expenses associated with load growt resulting from changig weather conditions, a growig customer base, or changing customer use pattern. The 2007 general rate case reset the LGAR from $29.41 to $62.79 per MWh, but applied that rate to only 50 percent of the load growt beging in March 2008. The stipulation agreed on a new formula for calculating the LGAR. Based on the fmal rates approved by the IPUC, as of the date of this report the LGAR is $26.63 per MW; . use of Idaho Power's operation plan power supply cost forecast - the operation plan forecast may better match curent collections with actual net power supply costs in the year they are incured and result in smaller amounts being included in the followig year's "tre-up" rate, beging with the 2009-2010 PCA filing; I FERC 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) . inclusion of thd-par transmission expense - transmission expenses paid to thd pares to facilitate wholesale purchases and sales of energy, including losses, are a necessar component of net power supply costs. Deviation in these costs from levels included in base rates is now reflected in PCA computations; and . adjusted distrbution of base net power supply costs - base net power supply costs are distrbuted thoughout the year based upon the monthy shape of normlized revenues for puioses of the PCA deferral calculation. In the IPUC's May 2010 order implementig new PCA rates for the period from June 1,2010 to May 31, 2011, the IPUC identified the use of the LGAR in times of load decline as an issue of contention. However, the IPUC Staff recommended no change to the load growt adjustment amounts or methodology, and the IPUC did not remove the LGAR adjustment to the PCA component. The IPUC's order stated, however, that it expects the IPUC Staff Idaho Power, and interested parties to meet to address an appropriate change to the LGAR mechansm to elimate a potential double recovery when loads decline. On January 14, 2011, Idaho Power submitted to the IPUC comments in support of a revised methodology that was submitted for consideration by another utility. Idao Power's fiing with the IPUC requested a new LGAR rate of $19.36 per MWh under the revised methodology effective April 1, 20 i 1. As of the date of ths report, a determation and order from the IPUC is pending. Oregon Jurisdiction Power Cost Adjustent Mechanism: Idaho Power's power cost recovery mechanism in Oregon went into effect in 2008. It has two components: the anual power cost update (APCD) and the power cost adjustment mechanism (PCAM). The combintion of the APCU and the PCAM allows Idaho Power to recover excess net power supply costs in a more tiely fashion than though the previously existig deferral 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 upcomig water year. The APCU has two components: the "October Update," Idaho Power's calculation of estimated normalized net power supply expenses for the followig April though March test period, and the "March Forecast," Idao 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. Base power supply cost changes since inception are as follows: Year 2011 APCD Description Idaho Power's October Update portion of the 2011 APCU indicates that revenues associated with Idaho Power's base net power supply costs would be increased by $1.6 millon over the curent rates. The actul impact will be determed once the March Forecast porton is filed in March 2011 and combined with the October Update. Final rates are expected to become effective on June 1, 2011. A rate increase of$2.6 million anually took effect June 1,2010. A rate increase of $3.9 millon annually took effect June 1, 2009 2010 2009 The PCAM is a tre-up fied annually in February. The filing calculates the deviation between actual net power supply expenses incured for the preceding calendar year and the net power supply expenses recovered though the APCU for the same period. Under the PCAM, Idaho Power is subject to a porton of the business risk or benefit associated with ths deviation though application of an asymetrcal deadband (or range of deviations) with 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 sharg of costs and benefits between customers and Idaho Power. However, collection by Idaho Power will occur only to the extent that it results in Idao Power's actual return on equity (ROE) for the year being no greater than 100 basis points below Idaho Power's last authoried ROE. A refud to customers will occur only to the extent that it results in Idaho Power's actual ROE for that year being no less than 100 basis points above Idao Power's last authoried ROE. Results of the PCAM since inception are as follows: Year 2010 2009 PCAM Description Actul net power supply costs were with the deadband, resulting in no deferrL. Actul net power supply costs were with the deadband, resultig in no deferraL. I FERC FORM NO.1 (ED. 12-88)Page 123.9 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Oregon Excess Power Cost Deferrals: In May 2009, the OPUC adopted a stipulation allowig Idao Power to defer excess net power supply costs of$6.4 millon (including interest though the date of the order) for the period May 1 through December 31,2007. Idaho Power recorded the $6.4 million deferral in the second quaer of 2009 as a reduction to power cost adjustment expense. The amount to be recovered was reduced by $0.9 million of previously deferred S02emission allowance sales (including interest) durg the same period. Effective Janua 201 i, these costs are being collected though rates and amortized. Fixed Cost Adjustment Mechanism (FCA) The FCA mechansm began as a pilot program for Idaho Power's Idaho residential and small general service customers, rug from 2007 though 2009. The FCA is a rate mechanism designed to remove Idaho Power's disincentive to invest in energy effciency program by separatig (or decoupling) the recovery of fied costs from the variable kiowatt-hour charge and ling it intead to a set amount per customer. On April 29, 2010, the IPUC approved a two-year extension of the FCA pilot program, effective retroactively to Januar 1,2010. On May 29,2010, the IPUC approved the recovery of $6.3 millon of under-recovered fied costs related to 2009, with rates effective June i, 2010 though May 31, 2010. In May 2009, the IPUC approved FCA rates effective June 1, 2009 though May 31, 2010, to recover $2.7 millon of fied costs under-recovered durg 2008 Idaho Rate Cases Idaho 2009 Settlement Agreement and 2010 PCA Order: On Januar 13, 2010, the IPUC approved a settlement agreement among Idaho Power, several ofIdaho Power's customers, the IPUC Staff, and others. Signficant elements of the settlement agreement include: . a general rate moratorium in effect until January 1, 2012. The moratorium does not apply to other specified revenue requirement proceedings, such as the PCA, the FCA, pension fuding, advanced meterig infrstrctue (AMI), energy effciency rider, and governent imposed fees; . a specified distrbution of the reduction in 2010 PCA tht would reduce customer rates, provide up to a $25 million general increase in anual base rates, and reset base power supply costs for the PCA, effective with the June 1,2010 PCA rate chage. This provision anticipated a signficant reduction in PCA rates for the 2010-2011 PCA year; . a provision to share with Idaho customers 50 percent of any Idao-jursdiction earngs in excess of a 10.5 percent retu on equity in any calendar year from 2009 to 2011; and . a provision to allow the accelerated amortization of accumulated deferred investment ta credits (ADITC) ifIdao Power's actual rate of retu on equity is below 9.5 percent in any calendar year from 2009 to 201 i in its Idaho jursdiction. Idao Power would be permtted to amortize additional ADITC in an amount up to $45 million over the thee-year period, but could use no more that $15 millon in anyone year uness there is a carover. Carrover amounts are added to the $15 million anual allowance up to a maximum amortzation of$25 million in anyone year. Because Idao Power's Idaho-jursdiction retu on equity was between 9.5 and 10.5 percent in 2009 and 2010, the sharg and accelerated amortization provisions were not trggered. In accordance with the settlement, Idaho Power has available $25 million of additional ADITC amortization for use in 2011. On April 15,2010, Idao Power filed its anual application with the IPUC to implement new PCA rates to be effective June 1,2010 though May 31, 20 i 1, and to chage base rates, puruant to the term of the January 2010 Idao settlement agreement. On May 28, 2010, the IPUC issued its order approvig a $146.9 millon decrease in the PCA, along with a base rate increase of$88.7 million. The net effect of these two rate adjustments was an overall decrease in customer rates of$58.2 million, effective June 1,2010. The $88.7 million base rate increase reflects a $63.7 million increase in base power supply costs and a $25 millon increase in base rates. Idaho 2008 General Rate Case: On January 30,2009, the IPUC issued an order approvig an average annual increase in Idaho base rates, effective Februry 1, 2009, 00.1 percent (approximately $20.9 million annually), a retu on equity of 10.5 percent, and an 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 (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) overall rate of return of8.18 percent. On February 19,2009, Idao Power fied a request for reconsideration with the IPUC and on March 19,2009, the IPUC issued an order that increased Idaho Power's Idaho revenue requirement by an additional $6.1 million to approximately $27 millon for ths rate case, raising the average rate increase from 3. i percent to 4.0 percent. The January 30, 2009 order authoried approximately $ i 5 million related to increases in base net power supply costs. It also allowed Idaho Power to include in rates approximately $6.8 millon ($10.6 milion including income ta gross-up) of2009 AFC 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 determed that including this amount in curent rates is in the public interest. Because AFUDC is already recorded on an accrul basis, ths portion of the rate increase will improve cash flows but will not have a curent impact on Idaho Power's net income. The amounts collected are being deferred as a regulatory liability and will be recogned 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 million offees recovered by Idaho Power from the FERC. On April 2,2009, Idaho Power fied an application with the IPUC for an accounting order approvig amortzation of the fees over a five-year period beging October 2006 when Idaho Power received the FERC credit. The IPUC approved Idao Power's requested amortization period in an order issued on April 28, 2009. In the first quaer of2009, Idaho Power recorded a charge of approximately $1.7 millon to electrc utility other operations expense and a corresponding regulatory liabilty for the amount to be refuded from Februry 1, 2009, though the end of the amortization period, September 2011. As the regulatory liability is amortized it reduces electrc utility other operations expense ratably over the remaing amortation period. Retiement Benefits Plan: Idaho Power defers its pension expene as a regulatory asset. Idaho Power deferred approxiately $24 millon and $29 millon, of pension expense to a regulatory asset in 2010 and 2009, respectively. Deferred pension costs are expected to be amortzed to expense to match the revenues received when futue pension contrbutions are recovered though rates. Idao Power only records a carg charge recorded on the unecovered balance of cash contrbutions. In May 2010, the IPUC approved Idaho Power's request to increase rates to allow recovery ofIdao Power's 2009 cash contrbution to its defied benefit pension plan, which contrbution was made in September 2010. Idaho Power's application sought approval of $5.4 millon in pension cost recovery over a one-year period to allow recovery contemporaneous with Idaho Power's expected cash contrbutions to the plan. In the IPUC's May 2010 order approving an increase in rates to allow recovery of$5.4 millon ofIdaho Power's $60 millon contrbution made in September 2010 to the defied benefit pension plan, the IPUC stated that "Idaho Power is advised that, previous orders notwthstanding, approval ofIdaho Power's pension contrbutions in ths case does not gurantee IPUC approval of futue pension plan contrbutions. Authority for the balancing account and regulatory account remain in place. However, fuer justification is required before additional rate recovery for futue contrbutions will be authoried." Followig the issuance of the IPUC's order, Idaho Power undertook its anual review of its current retirment benefits packages, which included a thorough review of costs, benefits, and risks associated with the retirement benefits package, and considered alternatives to its pension plan and the weightig of plans between defined benefit and defied contrbution. Followig that analysis, in September 2010 Idao Power revised the defied benefit plan for persons hied on or after Janua 1, 2011 to reduce the company's estimated cost of the plan for those employees by 20 percent. On October 1, 2010, Idaho Power filed an application with the IPUC requesting an order acceptig Idao Power's 2011 retirement benefits package on or before February 28,2011. On December 14, 2010, the IPUC Staff and the Industral Customers of Idao Power (ICIP) filed comments with the IPUC recommending tht the IPUC reject Idaho Power's request for acceptance of its 2011 retiement benefits package evi¡luation. The IPUC Staff stated in its comments to the IPUC tht, among other items, it believed Idaho Power did not adequately consider available alternatives. On December 28, 2010, Idaho Power filed with the IPUC reply comments to the IPUC Staffs and ICIP's comments. In its reply comments, Idao Power noted that based on its analysis it has set its 2011 retirement benefits package at a competitive cost level tht is less than the median offerigs of simlarly situted utility peers, has carefully considered the allocation of costs and investment risk between customers and employees, and the operational imperative to maintain safe, reliable servce with an engaged, qualified, experienced, and flexible workforce, and thus requested anew that the IPUC issue an order accepting Idaho Power's 2011 retiement benefits package. On Janua 26, 2011, the IPUC issued an order stating that Idaho Power is not precluded from filig for recovery of 20 1 0 contrbutions before proceedings relatig to the 2011 retirement benefits package prudency have concluded. Idaho Energy Effciency Rider: On March 16, 20 I 0, Idaho Power fied an application with the IPUC requesting an order designatig energy effciency expenditus of $50.7 million incured in 2008 and 2009 as prudently incurred expenses. On November I FERC FORM NO.1 (ED. 12-88)Page 123.11 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 16, 2010, the IPUC issued an order designating all $50.7 millon of energy effciency expenditues as prudently incurred and approved for ratemakng puroses. Idaho Power's 2010 expenditues for rider-fuded energy effciency and demand response intiatives in its Idao and Oregon jursdictions totaled $44.2 million. Langley Gulch Power Plant Ratemaking Treatment: On September 1,2009, Idaho Power received pre-approval from the IPUC to include $396.6 million of constrction costs in Idaho Power's rate base when the Laugley Gulch power plant achieves commercial operation. Idaho Power may request recovery of additional costs if they exceed $396.6 million, provided tht the additional costs were reasonably and prudently incured. Oregon Rate Cases Oregon 2009 General Rate Case: On Februry 24,2010, the OPUC approved a $5 millon, or 15.4 percent, increase in base rates in the Oregon jursdiction. The new rates were effective March 1,2010, and are based on a retu on equity of 10.175 percent and an overall rate of retu of8.061 percent. Idaho Power's previously authoried rate of retu in Oregon was 7.83 percent and its requested rate of retu in the general rate case filing was 8.68 percent. Other Regulatory Proceedings Advanced Metering Infrastructure: The AMI project provides the means to automatically retreve energy consumption inormation, elimting manual meter reading expense. On Februry 12,2009, the IPUC approved Idao Power's application requestig a Certificate of Public Convenience and Necessity for the deployment of AMI technology and approval of accelerated depreciation for the existing meterig equipment. The IPUC subsequently clarfied tht Idaho Power can expect to include in rate base the Idaho portion of prudent capital costs of deployig AMI as it is placed in service up to the capital cost commtment estimate of$70.9 millon, plus certin costs that the company could not quantify with precision at the time of the application. The IPUC also clarified, as requested by Idaho Power, that it does not anticipate that the imediate savings derived from the implementation of AMI thoughout Idao Power's servce terrtory will eliminate or wholly offset the increase in Idaho Power's revenue requirement caused by the authoried depreciation period. On May 29,2009, the IPUC approved anual recovery of$1O.5 million, effective June 1,2009. The order was based on Idao Power's actul investment in AMI though the then-current date, annualized though December 3 i, 2009. The IPUC also allowed Idao Power to begin thee-year accelerated depreciation of the existig meterig equipment on June 1,2009. The order reflects annualized depreciation expense relatig to AMI of$9.2 million. Actual depreciation expense recorded in 2010 and 2009 were $10.6 million and $6.2 million, respectively. On March 15, 2010, Idao Power fied an application with the IPUC requestig authority to implement a $2.4 millon base rate increase for identified customer classes to recover costs relating to the AMI project. On May 28,2010, the IPUC approved Idaho Power's application, authoriing the rate increase effective June 1,2010. In the Oregon jursdiction, the OPUC approved accelerated depreciation and recovery of existing meters located in Oregon over an 18-month period beging Janua 2009. Idaho Power has substantially completed the deployment of the Oregon servce-terrtory meters. The existing meters were fully depreciated prior to their removal from servce. The approval increased both rates and depreciation expene $0.8 millon in 2009 and $0.4 milion in 2010. Depreciation Filgs: In 2008 and 2009 Idaho Power fied revisions to its depreciation rates with the IPUC, the OPUC, and the FERC. The commssions approved the new rates, which reduce depreciation expense approximately $8.5 million annually. Idao Power began applyig the new depreciation rates in August 2008. Federal Regulatory Matters Open Access Transmission Tarif(OATT) Rates: In 2006, Idaho Power moved from a fied rate to a formula rate for its OATT, which allows transmission rates to be updated anually based on financial and operational data Idaho Power files with the FERC. On August 28, 2009, Idaho Power filed its anual inormtional fiing with the FERC that contain the annual update of the formula rate 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, Dä, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) based on the 2008 test year. The new rate included in the filing was $15.83 per kW-year, an increase of $2.02 per kW-year, or 14.6 percent. The rates were effective from October 1,2009 though September 30,2010. On August 26,2010, Idaho Power submitted its anual information filing for its OATT to FERC. The new rate submitted by Idao Power was $19.60 per kW/year and was effective as of October 1,2010 for a period of one year. For the years ended December 31, 2009 and 2010, revenues from the tranmission rate for service under the OATT were $13.3 milion and $15.4 millon, respectively. In September 2010, Idaho Power made corrections to its OATT rates for the period begig October 1,2007 through September 30, 2010, which resulted in the issuance of refunds, including interest, to transmission customers of $0.5 million. FERC OATT Proceedings and ITSA Amendment: On May 24,2010, Idaho Power and PacifiCorp entered into and filed an offer of settlement with the FERC in connection with Idaho Power's request for authority to increase rates to PacifiCorp under the existig Agreement for Interconnection and Transmission Servces (ITSA). Under the settlement, which the FERC approved in July 2010, PacifiCorp will take and pay for 250 MW oflong-term firm point-to-point tranmission service, pursuant to the ITSA, the rates, term, and conditions of which will be equivalent to Idaho Power's OATT. For the twelve month ended December 31, 2010, Idao Power collected $4.2 million related to the ITSA with PacifiCorp. FERC Transmission Rate Refunds and Shortfall Filing: On January 15,2009, the FERC issued an order that required Idaho Power to reduce its tranmission service rates to FERC jursdictional customers and refud $13.3 million to these customers. Based on the FERC order, Idaho Power reserved an additional $7.9 milion (including $0.7 million of interest) in 2008 to brig its reserve to the $13.3 millon ordered refuded. Idaho Power made the refuds in Febru 2009 and filed a request for rehearig with the FERC. Of the additional $7.9 millon ordered refuded, $2.3 millon related to transmission revenues recorded in 2007 and $ 1 .7 million related to transmission revenues recorded in 2006. In March 2009, the FERC issued a tolling order that effectively relieved it from actig for an indefite period of tie on Idaho Power's request for rehearig. For Idaho jurisdictional revenue requirement determations, revenues from thd paries (non-state jurisdictional) received though the OATT, referred to as revenue credits, are a direct offset to Idaho Power's overall revenue requirement. In the last two general rate cases, Idaho Power included an estimate ofOATT revenues from thd parties based on the forecasted OATT rate. However, the FERC order issued on January 15,2009 reduced actual thid-par tranmission revenues Idaho Power received staing in June 2006, resulting in an overstatement of the revenue credits in the Idao jursdictional revenue requirement. On October 30,2009, the IPUC approved Idaho Power's request for authorization to defer the difference between the revenue credits in the last two general rate cases and the amount ofOATT revenues Idaho Power has received since March 2008 and expected to receive though May 2010. The IPUC order authorized Idao Power to amortize the unecovered tranmission revenues on a straight-line basis over a three-year period beging January 1, 2011 and did not authorize a carrg charge on the balance. Based on actual and projected tranmission revenues from March 2008 though May 2010, Idaho Power recorded a $4.7 millon regulatory asset in 2009 for potential futue recovery. On October 13, 2010, Idaho Power refreshed its filing with the IPUC for its deferral related to unecovered transmission revenues. Termtion of a transmission arrangement with PacifiCorp and adjustments to other tranmission arrangements allowed Idaho Power to reduce its prior deferral amount to $2.1 million. Idaho Power requested to begin amortization of the $2.1 millon deferred amount on January 1,2012, rather than Janua 1,2011, as origially ordered, because Idao Power's settlement agreement would not permt potential inclusion of the deferral amount in rates until after January 1, 2012. On Februry 9,2011, the IPUC issued an order reducing the deferral amount to $2.1 millon, as requested by Idaho Power, but denied the request to begin amortization on Janua 1, 2012, instead orderig that Idaho Power advise the IPUC when the FERC has issued its order on rehearg. Thereafter, Idaho Power may request a commencement date for the thee-year amortization period. IFERC FORM NO.1 (ED. 12-88)Page 123.13 Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2Ç An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 4. LONG- TERM DEBT The following table sumarzes long-term debt at December 31: First mortgage bonds: 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 3.40% 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 4.85% Series due 2040 Total first mortgage bonds Pollution control revenue bonds: 5.15% Series due 2024(1) 5.25% Series due 2026(1) Varable Rate Series 2000 due 2027 Total pollution control revenue bonds American Falls bond guartee Milner Dam note guarantee Unamortized discount - net Total Idaho Power outstanding debt(2) $ 2010 2009 (thousands of dollars) 120,000 $120,000 100,000 100,000 70,000 70,000 120,000 120,000 100,000 100,000 130,000 130,000 100,000 100,000 100,000 70,000 70,000 50,000 50,000 55,000 55,000 60,000 60,000 140,000 140,000 100,000 100,000 100,000 1,415,000 1,215,000 49,800 49,800 116,300 116,300 4,360 4,360 170,460 170,460 19,885 19,885 7,446 8,509 (3,440)(3,060) 1,609,351 $1,410,794$ (l) Humboldt County and Sweeater County Pollution Contrl Revenue Bonds are secured by fit morgage bonds, bringing the total fit mortgage bonds outstanding at December 31,2010, to $1.581 bilion. (2) At Deember 31, 2010 and 2009, the overll effective cost ofldaho Power's outstading debt was 5.53 percent and 5.76 percent, respectively. At December 31, 2010, the maturities for the aggregate amount oflong-ter debt outstading were (in thousands of dollars): 2011 2012 2013 2014 2015 Thereafter Idaho Power $ 121,064 $ 101,064 $71,064 $1,064 $1,064 $ 1,317,471 IFERC FORM NO.1 (ED. 12-88) Page 123.14 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Idaho Power Long-Term Financing In May 2010, Idaho Power registered with the SEC the sale of up to $500 millon of fit mortgage bonds and debt securties. On June 17,2010, Idaho Power entered into a selling agency agreement with ten bank naed in the agreement in connection with the potential issuance and sale from time to tie of up to $500 million aggregate pricipal amount offirst mortgage bonds. On August 30,2010, Idaho Power issued $100 millon of 3.40% First Mortgage Bonds, Secured Medium-Term Notes, Series I due 2020 and $100 million of 4.85% First Mortgage Bonds, Secured Medium-Term Notes, Series I due 2040 under the shelf regitration statement. As of December 31,2010, $300 million remained on Idaho Power's shelf registration for the issuace offirst mortgage bonds and debt securties. Mortgage: As of December 31,2010, Idaho Power could issue under its Indenture of Mortgage and Deed of Trust, dated as of October 1, 1937, between Idaho Power and Deutsche Ban Trust Company Americas (formerly known as Bankers Trust Company) and R.G. Page, as Trustees (Stanley Burg, successor individual trstee) (Mortgage) approximately $407 milion of additional first mortgage bonds based on total unfunded propert additions of approximtely $679 million. Idaho Power could issue an additional $612 million of fit mortgage bonds based on retied fit mortgage bonds. These amounts are fuer limted by the maxium amount of fit mortgage bonds set fort in the Mortgage. The Mortgage secures all bonds issued under the indentue equally and ratably, without preference, priority, or distiction. First mortgage bonds issued in the futue will also be secured by the Mortgage. The lien of the indentue constitutes a fist mortgage on all the properties ofIdaho Power, subject only to certin lited exceptions including liens for taes and assessments that are not delinquent and mior excepted encumbrances. Certin of the properties ofIdaho Power are subject to easements, leases, contracts, covenants, workmen's compensation awards, and simar encumbrances and mior defects and clouds common to propertes. The Mortgage does not create a lien on revenues or profits, or notes or accounts receivable, contracts or choses in action, except as permtted by law durg a completed default, securties, or cash, except when pledged, or merchandise or equipment manufactued or acquired for resale. The Mortgage creates a lien on the interest ofIdaho Power in propert subsequently acquired, other than excepted propert, subject to limtations in the case of consolidation, merger, or sale of all or substatially all of the assets ofIdaho Power. The Mortgage requies Idaho Power to spend or appropriate 15 percent of its anual gross operatig revenues for maintenance, retirement, or amortization of its properties. Idaho Power may, however, anticipate or make up these expenditues or appropriations with the five years that imediately follow or precede a paricular year. On Febru 17,2010, Idao Power entered into the Fort-fift Supplemental Indentue, dated as of February 1,2010, to the Mortgage for the purpose of increasing the maximum amount of first mortgage bonds issuable by Idaho Power from $1.5 to $2.0 bilion. The amount issuable is also restricted by propert, earngs, and other provisions of the Mortgage and supplemental indentues to the Mortgage. Idaho Power may amend the Mortgage and increase ths amount without consent of the holders of the fist mortgage bonds. The Mortgage requies that Idaho Power's net earngs be at least twce the anual interest requirements on all outstanding debt of equal or prior ran including the bonds that Idaho Power may propose to issue. Under certain circumtances, the net eargs test does not apply, including the issuance of refuding bonds to retire outstading bonds that mature in less than two years or that are of an equal or higher interest rate, or prior lien bonds. 5. NOTES PAYABLE: Idaho Power has a $300 millon credit facility that expires on April 25, 2012. Commercial paper may be issued up to the amounts supported by the credit facilities. Under these facilities the companes pay a facility fee on the commtment, quaerly in arears, based on its ratig for senior unecured long-term debt securities without thd-part credit enhcement as provided by Moody's Investors Servce and Standard & Poor's Ratings Servces. At December 31, 2010, Idaho Power had reguatory authority to incur up to $450 millon of short-term indebtedness. I FERC FORM NO.1 (ED. 12-88)Page 123.15 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) At December 31, 2010, no loans were outstanding on Idao Power's facilities. A sumry of notes payable is presented below: 2010 2009 (thousands of dollars) Balances: At the end of year Average durng the yea Weighted-average interest rate: At the end of year $ $ $ 348 $ 46,386 6. COMMON STOCK: Idaho Power Common Stock In 2010 and 2009, IDACORP contrbuted $50 milion and $20 millon, respectively, of additional equity to Idao Power. No additional shares ofIdaho Power common stock were issued. Dividend Restrictions A covenant under Idaho Power's credit facility requires Idaho Power to maintain a leverage ratio of consolidated indebtedness to consolidated total capitalization, as defied therein, of no more than 65 percent at the end of each fiscal quarter. Idaho Power's Revised Code of Conduct approved by the IPUC on April 21, 2008, states that Idaho Power will not pay any dividends to IDACORP that will reduce Idao Power's common equity capital below 35 percent of its total adjusted capital without IPUC approval. Idaho Power's ability to pay dividends on its common stock held by IDACORP are lited to the extent payment of such dividends would violate the covenant or Idaho Power's Code of Conduct. At December 31, 2010, the leverage ratio for Idao Power was 53 percent. Based on these restrctions, Idaho Power's dividends were limted to $538 milion, at December 31, 2010. There are additional covenants, subject to exceptions, that prohibit or restrct certin investments or acquisitions, mergers, or sale or disposition of propert without consent; the creation of certin liens; and any agreements restrctig dividend payments to the company from any material subsidiar. At December 31, 2010, Idaho Power was in compliance with all facility covenants. Idao Power's articles of incorporation contain restrctions on the payment of dividends on its common stock if preferrd stock dividends are in arears. Idaho Power has no preferred stock outstanding. Idaho Power must obtain approval of the OPUC before it could diectly 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 thee share-based compensation plans. The employee plans are the 2000 Long-Term Incentive and Compensation Plan (L TICP) and the 1994 Restrcted Stock Plan (RSP). These plan are intended to align employee and shareholder objectives related to long-term growt. There is also one non-employee plan, the Non-Employee Directors Stock Compensation Plan (DSP). The purse of the DSP is to increase directors' stock ownership though stock-based compensation. The DSP was termated for puroses of new awards effective Febru 26, 2010, and grants to nonemployee directors subsequent to that date have been made pursuant to the L TICP. The L TICP (for offcers, key employees, and directors) permts the grant of nonqualified stock options, restrcted stock, pedormance shares, and several other tyes of stock-based awards. The RSP permts only the grant of restrcted stock or pedormance-based restrcted stock. At December 3 I, 20 I 0, the maximum number of shares available under the L TICP and RSP were 1,537,639 and 16,064, respectively. IFERC FORM NO.1 (ED. 12-88) Page 123.16 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) .~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Stock Awards: Restrcted stock awards have three-year vestig periods and entitle the recipients to dividends and voting rights. Unvested shares are restrcted as to disposition and subject to fodeitue under certin circumtaces. The fair value of these awards is based on the market price of common stock on the grant date and is charged to compensation expense over the vesting period, based on the number of shares expected to vest. Pedormnce-based restrcted stock awards have thee-year vestig periods and entitle the recipients to votig rights. Unvested shares are restrcted as to disposition, subject to fodeitue under certin circumstaces, and subject to meeting specific performance conditions. Based on the attinent of the pedormance conditions, the ultimate award can range from zero to 150 percent of the taget award. Dividends are accrued and paid out only on shares that eventully vest. The performnce awards are based on two metrcs, cumulative earngs per share (CEPS) and total shareholder retu (TSR) relative to a peer group. The fair value of the CEPS porton is based on the market value at the date of grant, reduced by the loss in time-value of the estimated future dividend payments, using an expected quarterly dividend of $0.30. The fair value of the TSR porton is estiated using a statistical model that incorporates the probability of meetig pedormance tagets based on historical returns relative to the peer group. Both performce goals are measured over the thee-year vesting period and are charged to compensation expense over the vesting period based on the number of shaes expected to vest. Asummar of restrcted stock and performance share activity is presented below: Nonvested shares at Januar 1, 2010 Shares grted Shares forfeited Shares vested Nonvested shares at December 31, 2010 Number of Shares 286,035 139,780 (41,026) (55,288) 329,501 Weighted- Average Grant Date Fair Value $24.49 31.9 19.40 34.64 26.35$ The total fair value of shares vested durg the years ended December 31,2010 and 2009, was $3.3 millon and $3.9 milion, respectively. At December 31, 2010, Idaho Power had $3.2 million of total unecogned compensation cost related to nonvested share-based compensation that was expected to vest. These costs are expected to be recogned over a weighted-average period of 1.65 years. Idaho Power uses IDACORP's original issue and/or treasur shares for these awards. In 2010, a total of 14,982 shares were awarded to directors at a grnt date fair value of$33.03 per share. Directors elected to defer receipt of8,172 of these shares, which are being held as deferred stock unts with dividend equivalents reinvested in additional stock units. Stock Options: No stock options have been granted since 2006. The remaing unexercised stock option awards were granted with exercise prices equal to the market value of the stock on the date of grant, with a term of 10 years from the grant date and a five-year vesting period. The fair value of each option was amortized into compensation expense using graded vesting, and, as of December 31, 2010, all compensation costs related to stock options has been recogned. Idaho Power uses IDACORP's original issue and/or treasury shares to satisfy exercised options. The followig table presents inormation about options vested and exercised (in thousands of dollars): Fair value of options vested Intrnsic value of options exercised Cash received from exercises Tax benefits realized from exercises 2010 $ 96 1,475 5,394 577 2009 $ 208 204 591 80 I FERC 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Idaho Power's stock option tranactions are summarized below: Weighted Weighted-Average Aggregate Number Average Remaining Intrinsic of Exercise Contractual Value Shares Price Term (OOOs) Outstanding at December 31, 2009 413,964 $33.31 2.96 $862 Exercised (182,572)27.78 Expired (28,758)35.01 Outstanding at December 31, 2010 202,634 $38.05 1.3 $314 Vested and exercisable at December 31, 2010 202,634 $38.05 1.13 $314 Compensation Expense: The followig table shows the compenation cost recogned in income and the tax benefits resultig from these plan for those costs associated with Idao Power's employees (in thousands of dollars): Compensation cost Income ta benefit 2010 $ 3,489 $ 1,364 2009 $ 3,986 $ 1,587 No equity compensation costs have been capitalized. 8. COMMITMENTS: Purchase Obligations At December 31, 2010, Idaho Power had the followig long-term commtments relatig to purchases of energy, capacity, transmission rights, and fuel: 20ll 2012 2013 2014 2015 Thereafter (thousands of dollars) Cogenertion and power production $237,339 $156,696 $204,437 $217,247 $247,371 $4,681,321 Power and transmission rights 35,900 11,594 5,017 3,800 3,726 7,559 Fuel 79,602 68,047 68,365 68,311 22,113 100,172 As of December 31,2010, Idao Power had signed agreements to purchase energy from 126 CSPP facilities with contracts raging from one to 35 years. Ninety-one of these facilities, with a combined nameplate capacity of 491 MW, were on-lie at the end of201O; the other 35 facilities under contract, with a combined nameplate capacity of 697 MW, are projected to come on-lie by year end 20 14. The majority of the new facilties will be wind resources which will generate on an intermttent basis. Dug 2010, Idaho Power purchased 910,429 megawatt-hours (MWh) from these projects at a cost of$55 millon, resulting in a blended price of$60.38 per MW and 970,419 MWh at a cost of$59 millon in 2009. In addition, Idao Power has the followig long-term commtments for lease gurantees, equipment, maintenance and servces, and industr related fees. I FERC FORM NO.1 (ED. 12-88)Page 123.18 Name of Respondent This Report is:Date of Report Year/Period of Report (1) 2S An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2011 2012 2013 2014 2015 Thereafter (thousands of dollars) Operating leaes $3,509 $2,139 $2,047 $1,988 $2,029 $15,740 Equipment, maintenance, and serce agreeents 53,735 15,724 10,356 6,291 6,083 6,465 FERC and other industr-related fees 8,514 7,575 7,527 5,222 5,1l4 25,647 Idaho Power's expene for operatig leases was approximately $3.3 millon in 2010 and $3.4 millon in 2009. Guarantees Idaho Power has agreed to guarantee the performance of reclamation activities and obligations at BCC, of which IERCo own a one-thd interest. Ths guantee, which is renewed each December, was $63 million at December 31, 2010. BCC has a reclamation trst fud set aside specifcally for the purse of paying these reclamation costs. BCC continually assesses the adequacy of the reclamation trt fud and its estiate of futue reclamation costs. To ensure that the reclamation trst fud maintain adequate reserves, BC.c has the ability to add a per-ton surcharge to coal sales. In 2010, BCC began applyig a nomil surcharge to coal sales in order to maintain adequate reserves in the reclamation trst fud. Because of the existence of the fud and the ability to apply a per-ton surcharge, the estimated fair value of ths gurantee is miaL. Idaho Power enter into fiancial agreements and power purchase and sale agreements that include indemnfication provisions relatig to varous form of claims or liabilties that may arse from the transactions contemplated by these agreements. Generally, a maximum obligation is not explicitly stated in the indemnfication provisions and, therefore, the overall maximum amount of the obligation under such indemnfications canot be reasonably estiated. Idao Power periodically evahiates the likelihood of incurrg costs under such indemnties based on their historical experience and the evaluation of the specific indemnties. As of December 31, 20 i 0, management believes the likelihood is remote that Idaho Power would be required to perform under such indemnfication provisions or otherwse incur any signficant losses with respect to such indemnfication obligations. Idaho Power has not recorded any liability on their respective consolidated balance sheets with respect to these indemnfication obligations. 9. CONTINGENCIES: Legal Proceedings Western Energy Proceedngs at the FERC: In this report, the term "western energy situation" is used to refer to the Californa energy crisis that occured durg 2000 and 2001, and the energy shortges, high prices, and blackouts in the western United States. High prices for electrcity in Californa and in western wholesale markets durg 2000 and 2001 caused numerous purchasers of electrcity in those markets to intiate proceedings seekig refuds or other forms of relief and the FERC to intiate its own investigations. Some of these proceedings (referred to in ths report as the western energy proceedings) remain pendig before the FERC or on appeal to the United States Cour of Appeals for the Ninth Circuit (Ninth Circuit). There are more than 200 petitions pending in the Ninth Circuit for review of numerous FERC orders regarding the western energy sitution. Decisions in these appeals may have implications with respect to other pendig cases, includig those to whch Idaho Power or IE are parties. 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," Idaho Power and IE believe that settlement releases they have obtained that are described below under "Californa Refud" and "Market Manpulation" will restrct potential claim that might result from the disposition of the pending Ninth Circuit review petitions and that these matters will not have a material adverse effect on their consolidated fiancial positions, results of operations, or cash flows. California Refund: This proceeding origiated with an effort by agencies of the State of California and investor-owned utilities in IFERC FORM NO.1 (ED. 12-88) Page 123.19 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Californa to obtain refuds for a portion of the spot market sales from sellers of electrcity into Californa markets from October 2, 2000, though June 20, 2001. The FERC has issued numerous orders establishig price mitigation plans for sales in the Californa wholesale electrcity market, including the methodology for determng refuds. IE and numerous other partes have petitioned the Ninth Circuit for review of the FERC's orders on Californa refuds. As additional FERC orders have been issued, fuer petitions for review have been filed before the Ninth Circuit, which from tie to time has identified discrete cases that can proceed to briefig and decision while it stayed action on the other consolidated cases. On May 22, 2006, the FERC approved an Offer of Settlement between and among IE and Idaho Power, the Californa Paries (consistig of Pacific Gas & Electrc Company, San Diego Gas & Electrc Company, Southern Californa Edison Company, the Californa Public Utilities Commssion, the Californa Electrcity Oversight Board, the Californa Departent of Water Resources (CDWR), and the Californa Attorney General) and additional paries that elected to be bound by the settlement. The settlement disposed of matters encompassed by the Californa refund proceeding, as well as market manipulation claim and investigations relating to the western energy situation among and between the pares agreeing to be bound by it. Although many market paricipants agreed to be bound by the settlement, other market partcipants, representing a small miority of potential refund claim, intially elected not to be bound by the settlement. From tie to time, as the Californa Paries have reached settlements with those other maket participants, they have elected to opt into the IE-Idaho Power-Californa Pares' settlement. The settlement providedfor approximately $23.7 million ofIE's and Idaho Power's estimated $36 milion rights to accounts receivable from the Californa Independent System Operator (Cal ISO) and the California Power Exchange (CalPX) to be assigned to an escrow account for refuds and for an additional $1.5 millon of accounts receivable to be retained by the CalPX until the conclusion of the litigation. The additional $1.5 millon of accounts receivable retained by the CalPX is available to fud the claim of non-settlig paries if they prevail in the remaing litigation of the Californa refud proceedig and the balance in the escrow account is inufcient, after distrbution to setting paries, to satisfy the claim of the litigants. Any additional amounts owed to non-settling partes would be fuded by other amounts owed to IE and Idaho Power by the Cal ISO and CalPX, or directly by IE and Idaho Power, and any excess fuds remaing in the escrow and the amounts retained by the CalPX at the end of the case would be retued to IE and Idaho Power. The remaing IE and Idaho Power receivables were paid to IE and Idaho Power under the settement. In an August 2006 decision, the Ninth Circuit ruled that all transactions tht occurred with the CalPX and the Cal ISO markets from October 2, 2000 to June 21, 2001 were proper subjects of the refud proceeding. In that decision the Ninth Circuit refused to expand the proceedings into the bilateral market, required the FERC to consider claims that some market paricipants had violated governg taff obligations at an earlier date than the refud effective date, and expanded the scope of the refud proceeding to include transactions with the CalPX and Cal ISO markets outside the limted 24-hour spot maket and energy exchange trnsactions. Part of the decision exposed sellers to increased claim for potential refuds. The Ninth Circuit issued its mandate on April 15,2009, thereby offcially retug the cases to the FERC for fuer action consistent with the cour's decision. On November 19,2009, the FERC issued an order to implement the Ninth Circuit's remand. The remand order established a tral-tye hearg in which partcipants will be permtted to submit information regarding (i) specified tariff violations commtted by any public utilty seller from January 1, 2000 to October 2,2000 resulting in a transaction that set a market clearig price for the trading period when the violation occured, and (ii) claims for refuds for multi-day transactions and energy exchange tranactions entered into durg the refud period (October 2, 2000 to June 2 i, 2001). Numerous paries, including IE and Idaho Power, filed motions to clarfy the FERC's order and responses to these motions. In response to a solicitation from the FERC, on September 22,2010, IE and Idao Power, along with a number of other parties, submitted comments to the FERC regarding the scope of the proceedings. Although IE and Idao Power are unable to predict when or how the FERC will rule on these motions and the later comments, the effect of the remand order for IE and Idaho Power is confied to the miority of market participants that are not bound by the IE-Idao Power-Californa Pares' settlement described above. IE and Idaho Power believe the remanded proceedings will not have a material adverse effect on their consolidated fincial positions, results of operations, or cash flows. In 2005, the FERC established a framework for sellers wantig to demonstrate tht the generally applicable FERC refud methodology intedered 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 tht it was not ruling on IE's and Idaho Power's request for rehearg of the cost fiing rejection because their request had been withdrawn in connection with the IE-Idaho Power-Californa Parties' settlement. On July 8, 2009, IE and Idaho Power sought fuer rehearg at the FERC because their withdrawal pertined only to the paries with whom IE and Idao 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 fiings. Whle most net refud recipients are bound by the settlement, until the Cal ISO completes its refud 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) LÇ An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) calculations it is uncertin whether there are any net refund recipients who are not bound by the settlement. If there are no such paries, then IE's and Idaho Power's request for rehearg will be moot. On May 18, 2010, the FERC denied rehearig. On June 25, 2010, IE and Idaho Power fied a petition for review of the pertinent FERC orders in the Ninth Circuit. Until the Cal ISO completes its refud calculations, it is uncertin whether there are any parties who are not bound by the Californa refud settlement that might be affected by the cost fiing and the review of its rejection. IE and Idaho Power are unable to predict how or when the Cal ISO's refud calculations wil be completed and how or when the Ninth Circuit might rue, but the direct effect of any such calculations and ruing is confed to obligations ofIE and Idaho Power to the small miority of claim of market partcipants that are not bound by the settlement. Accordingly, IE and Idaho Power believe ths matter will not have a material adverse effect on their consolidated fiancial positions, results of operations, or cash flows. Market Manipulation: On June 25, 2003, the FERC ordered approximately 50 entities that parcipated in the western wholesale power markets between Januar 1,2000 and June 20, 2001, includig Idao Power, to show cause why certin trding practices did not constitute gamg or other forms of proscribed market behavior in concert with another part (parership) in violation of the Cal ISO and CalPX Tariffs. In 2004, the FERC dismissed the parership show cause proceeding against Idaho Power. Later in 2004, the FERC approved a settlement of the gamg proceeding without fiding of wrongdoing by Idaho Power. The orders establishig the scope of the show cause proceedings are the subject of review petitions in the Ninth Circuit. Between August and late November 2010, at the request of IE and Idaho Power, all 12 partes that fied petitions for review of the FERC's orders establishig the scope of the show cause proceedings fied to withdrw their petitions solely as they relate to IE and Idao Power. The Ninth Circuit granted all the motions to withdraw durig September though December 2010, dismissing with prejudice these review proceedings as they pertain to IE and Idaho Power. On June 25, 2003, the FERC also issued an order intituting an investigation of anomalous bidding behavior and practices in the western wholesale markets forthe time period May 1, 2000 though October 1,2000, but the FERC termated its investigations as to Idaho Power on May 12,2004. Californa governent agencies and Californa investor-owned utilities appealed the FERC's termnation of ths investigation as to Idaho Power and more than 30 other market parcipants. On August 12,2010, in response to a request by IE and Idao Power, the Californa governent agencies and Californa investor-owned utilities fied a request to withdraw their petitions for review solely as they relate to IE and Idaho Power. The Ninth Circuit granted the motion in September 2010 dismissing these review proceedings with prejudice as they pertin to IE and Idao Power. Pacifc Northwest Refund: On July 25,2001, the FERC issued an order establishig a proceeding separate from the Californa refud proceeding to determe whether there may have been unjust and uneasonable chages for spot market sales in the Pacific Nortwest durg the period December 25,2000 though June 20, 2001, because the spot market in the Pacific Nortwest was affected by the dysfuction in the Californa maket. In 2003, the FERC termated the proceeding and declined to order refuds, but in 2007 the Ninth Circuit issued an opinon, in Port o/Seattle, Washington v. FERC, remadig to the FERC the orders tht declined to require refuds. The Ninth Circuit's opinion instrcted the FERC to consider whether evidence of market manpulation would have altered the agency's conclusions about refuds and directed the FERC to include sales origiating in the Pacific Nortwest to the CDWR in the scope of proceeding. The Ninth Circuit officially retued the case to the FERC on Apri 16, 2009. On September 4,2009, IE and Idaho Power joined with a number of other paries in a joint petition for a wrt of certiorar to the U.S. Supreme Cour, which was denied on Janua 11, 2010. In several separate filings, the Californa Parties - which no longer include the Californa Electrcity Oversight Board - and the City of Tacoma, Washigton (Tacoma) and the Port of Seattle, Washigton (Port of Seattle) asked the FERC to reorganize and restrcture the case in different ways to enable them to pursue claims, as asserted by the Californa Partes, that all spot market sales in the Cal ISO and CalPX markets and sales to CDWR made in the Pacific Nortwest, and, as asserted by Tacoma and Port of Seattle, other sales in the Pacific Nortwest, from January 1,2000 through June 20, 2001, should be subject to refud and repriced, because market manpulation and tariff violations affected spot market prices. Their requests would expand the scope of the refud period in the Pacific Nortwest proceeding from the December 25,2000 though June 20, 2001 period previously considered by the FERC. On May 22,2009, the Californa Pares filed a motion with the FERC to sever claims regarding sales originatig in the Pacific Nortwest to CDWR from the remainder of the Pacific Northwest proceedings and to consolidate their claim regarding these sales with ongoing proceedings in cases that IE and Idaho Power have settled, as well as with a new complaint fied on May 22, 2009 by the Californa Attorney General againt paries with whom the Californa Parties have not settled (Brown Complaint). IE and Idaho Power, along with a number of other partes, filed their opposition to the motion of the Californa Paries. Many other pares also filed responses to I FERC 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) the motion of the Californa Pares. Tacoma and the Port of Seattle jointly fied a motion on August 4, 2009 with the FERC in connection with the Californa refud proceeding, the Lockyer remand pending before the FERC (involvig claim of failure to fie quaerly traction reports with the FERC, from which IE and Idao Power previously were dismissed), the Brown Complaint, and the Pacific Nortwest refud remand proceeding. The Tacoma and the Port of Seatte motion asks the FERC to require refuds from all sellers in the Pacific Nortwest spot markets for the expanded period (January 1,2000 though June 20, 2001). IE and Idao Power joined with a number of other sellers in the Pacific Nortwest markets durg 2000 and 2001 in opposing the motion of Tacoma and the Port of Seattle. On April 19,2010, the Californa Paries filed a motion with the FERC renewig the requests contained in their May 22,2009 motion and on May 3,2010, IE and Idaho Power joined with a number of other pares opposing the renewal request. On July 21,2010, the Port of Seattle and Tacoma once again fied a motion requestig tht the FERC either sumarly dispose of the case or set it for hearig, and the Californa Pares, anwerig a pleading in the Brown Complaint, renewed their request for consolidation. The FERC has not acted on the Ninth Circuit remand or the motions. IE and Idaho Power intend to vigorously defend their positions in these proceedigs but are unable to predict the outcome of these matters or estimate the impact these matters may have on their consolidated financial positions, results of operations, or cash flows. Sierra Club Lawsuit and EPA Notice of Violation - Boardman: In September 2008, the Sierra Club and four other non-profit corporations filed a complaint againt Portand General Electrc Company (PGE) in the u.s. Distrct Cour for the Distrct of Oregon alleging opacity permt limt and Clean Ai Act (CAA) violations at the Boardman coal-fired plant located in Morrow County, Oregon. The complaint sought, in addition to injunctive remedies, civil penalties of up to $32,500 per day per violation, and reimburement of plaintiffs' costs oflitigation, including reasonable attorneys' fees. Idaho Power is not a par to ths proceeding but has a 10 percent ownership interest in the Boardman plant. PGE own 65 percent of the plant and is the operator of the plant. In September 2010, the U.S. Envionmental Protection Agency (EPA) issued a Notice of Violation to PGE, allegig tht PGE has violated the New Source Pedormance Standads (NSPS) and operatig permt requirements under the CAA, as a result of modifications made to the plant in 1998 and 2004. The Notice of Violation states the maimum civi penalties the EPA is authoried to impose under the CAA for violations of the NSPS (which range from $25,000 to $37,500 per day), but does not impose any penalties, or specify the amount of any proposed penalties with respect to the alleged violations. Idaho Power continues to monitor the status of these matters but is unable to predict their outcome or what effect these matters may have on its consolidated fiancial position, results of operations, or cash flows. Water Rights - Snake River Basin Adjudication: Idaho Power holds water rights, acquired under applicable state law, for its hydroelectrc projects. In addition, Idao Power holds water rights for domestic, irgation, commercial, and other necessary puroses related to project lands and other holdings withi the states ofIdao and Oregon. Idao Power's water rights for power generation are, to varing degrees, subordinated to futue upstream appropriations for irgation and other authorized consumptive uses. Over time increased irgation development and other consumptive uses with the Snake River watershed led to a reduction in flows of the Snake River. In the late 1970's and early 1980's these reduced flows resulted in a conflct between the exercise ofIdaho Power's water rights at certin hydroelectrc projects on the Snake River and upstream consumptive diversions. The Swan Falls Agrement, signed by Idaho Power and the State ofIdaho on October 25, 1984, resolved the confict and provided a level of protection for Idao Power's hydropower water rights at specified projects on the Snake River though the establishment of mium stream flows and an admstrative process governg futue development of water rights that may affect those mium stream flows. In 1987, Congress enacted legislation directig the FERC to issue an order approvig the Swan Falls settlement together with a fiding that the agreement was neither inconsistent with the term and conditions ofIdaho Power's project licenses, nor the Federal Power Act. The FERC entered an order implementing the legislation on March 25, 1988. The Swan Falls Agrement provided that the resolution and recogntion of Idaho Power's water rights together with the State Water Plan provided a sound comprehensive plan for management of the Snake River watershed. The Swan Falls Agreement also recogned, however, tht in order to effectively manage the waters of the Snake River basin, a general adjudication to determe the I FERC FORM NO.1 (ED. 12-88)Page 123.22 Name of Respondent This Report is:Date of Report Year/Period of Report (1) X An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) natue, extent, and priority of the rights of all water uses in the basin was necessar. Consistent with that recogntion, in 1987 the State ofIdaho intiated the Snake River Basin Adjudication (SRBA), and pursuant to the commencement order issued by the SRBA cour that same year, all claimants to water rights with the basin were required to file water right claims in the SRBA. Idaho Power has filed claim to its water rights and has been actively paricipating in the SRBA since its commencement. Questions concerng the effect of the Swan Falls Agreement on Idaho Power's water right claim, including the natue and extent of the subordintion ofIdaho Power's rights to upstream uses, resulted in the fiing oflitigation in the SRBA in 2007 between Idao Power and the State ofIdaho. Ths litigation was resolved by the Framework Reaffg the Swan Falls Settlement (Framework) signed by Idao Power and the State ofIdaho on March 25,2009. In that Framework, the pares acknowledged tht the effective management ofIdaho's water resources remains critical to the public interest of the State ofIdaho by sustaing economic growt, maintaing reasonable electrc rates, protecting and preservg existing water rights, and protecting water quality and envionmental values. The Framework fuer provided that the State of Idaho and Idaho Power would cooperate in explorig approaches to resolve issues of mutul concern relatig to the management ofIdaho's water resources. Idaho Power continues to work with the State ofIdaho and other interested paries on these issues. One such issue involves the management of the Eastern Snake Plain Aquifer (ESP A), a large underground aquifer in southeastern Idaho that is hydrologically connected to the Snake River. House Concurent Resolution No. 28, adopted by the Idaho Legislatue in 2007, directed the Idaho Water Resource Board to pursue the development of a comprehensive magement plan for the ESP A, to include measures that would enhance aquifer levels, sprigs, and river flows on the easter Snake River plain to the benefit of both agrcultual development and hydropower generation. In May of 2007, the Idaho Water Resource Board appointed an advisory commttee, charged with the responsibility of developing a management plan for the ESP A. Idaho Power was a member of tht commttee. In Januar 2009, the Idaho Water Resources Board, based on the commttee's recommendations, adopted a Comprehensive Aquifer Management Plan (CAM) for the ESP A. The Idaho Legislatue approved the CAM that same year. Idaho Power is a member of the CAM Implementation Commttee, and is curently workig with the Board, other staeholders, and the Legislatue in implementing the provisions of the CAMP management plan. Idao Power also continues its active paricipation in the SRBA in seekig to ensure tht its water rights are protected and that the operation of its hydroelectrc projects is not adversely impacted. Whle Idaho Power canot predict the outcome, Idao Power does not curently anticipate any materially adverse modification of its water rights as a result of the SRBA process. u.s. Bureau of Reclamation Proceedings: Idaho Power fied a complaint on October 15, 2007, and an amended complaint on September 30,2008, in the u.S. Distrct Cour of Federal Claim in Washigton, D.C. againt the U.S. Bureau of Reclamation (USBR). The complaint relates to a 1923 spaceholder contract right for storage and delivery of water to Idaho Power from American Falls Reseroir, a USBR storage reservoir on the Snake River. In the complaint, Idaho Power alleges that the USBR breached the contract by the failure to recognze certin seconda storage rights referenced in the contract and claims daages for the lost generation resulting from the reduced flows downtream of the Reservoir, and asks for a prospective declaration of the rights and obligations of the paries under the 1923 contract. The USBR claim that the 1923 contract was abrogated or amended by the 1976 rebuild of American Falls Reservoir and that the seconda storage provisions of the 1923 contract no longer apply. The water rights for, and the operation of, American Falls Reservoir are also the subject oflitigation in the SRBA, described above. Idaho Power has been workig with the USBR and Idao interests (including the State ofIdaho and upstream water users) in an effort to resolve the contested contrct issues tht are common to both the SRBA and the pending federal case with the USBR. These efforts are focused on a recogntion in state policy and the Idao water plan tht will promote more effcient operation of the upper Snake River reservoir system to optie the use of Snake River flows for hydroelectrc generation downstream while recognzing and protectig in-reservoir spaceholder contract rights. In an effort to promote judicial effciency, the parties agreed to stay the pending federal case and present certain legal issues associated with the 1923 contract to the cour in the SRBA case, the resolution of which are expected to resolve issues in the pending federal case. These issues were presented to the SRBA cour though motions for sumar judgment, which were argued in December 2010. However, as the paries contiue to pursue a negotiated resolution to the 1923 contract issues, they have requested that the SRBA withold any ruling on the motions pending the outcome of ongoing settlement negotiations. Idaho Power is unable to predict the outcome of ths matter or what effect it may have on its fiancial position, results of operations, or cash flows. IFERC FORM NO.1 (ED. 12-88) Page 123.23 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010104 NOTES TO FINANCIAL STATEMENTS (Continued) Oregon Trail Heights Fire: On August 25, 2008, a fie ignted beneath an Idaho Power distrbution line in Boise, Idaho. It was faned by high wids and spread rapidly, resultig in one death the destrction of 10 homes, and damage or alleged fie-related losses to approxiately 30 others. Followig the investigation, the Boise Fire Departent determed that the fie was lined to a piece ofline hardware on one ofIdaho Power's distrbution poles and that high winds contrbuted to the fire and its resultat damage. Idaho Power received notices of claim from a number of the homeowners and their inurers and has reached settlements with most of the individuals or their inrers who have alleged damages resulting from the fie. Idaho Power is inured up to policy limts against liabilty for claim in excess of its self-inured retention, and believes ths matter will not have a material adverse effect on its consolidated fiancial position, results of operations, or cash flows. Other Legal Proceedings: From tie to time Idao Power is part to legal claim, actions, and proceedings in addition to those discussed above. Resolution of any of these matters wil take time and the companies canot predict the outcome of any of these proceedings. The companes curently believe that resolution of these matters will not have a material adverse effect on Idaho Power's fiancial position, results of operations, or cash flows. 10. BENEFIT PLANS: Pension Plans Idaho Power has a noncontrbutory defied benefit pension plan coverig most employees. The benefits under the plan are based on years of servce and the employee's fial average eargs. Idao Power's policy is to fud, with an independent corporate trstee, at least the mium required under the Employee Retirement Income Securty Act of 1974 (ERISA) but not more than the maximum amount deductible for income tax puroses. In September 2010, Idaho Power contrbuted $60 millon to its defmed benefit pension plan. The contrbution was in excess of the $6 million mium contrbution required to be made in 2010 for the 2009 plan year. Idaho Power elected to contrbute more than the mium requiement in order to brig the plan to a more fuded position, to reduce futue required contrbutions, and to reduce Pension Benefit Guaranty Corporation premium. Idao 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 assets. Fair value is determed by utilizing publicly quoted maket values and independent pricing servces depending on the natue of the asset, as reported by the trtee/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, 20 10 and 2009, approximately $46.2 millon and $40.3 million, respectively, of life inurance policies and investments in marketable securties, all of which are held by a trtee, were designated to satisfy the projected benefit obligation of the plan but do not qualify as plan assets in the acturial computation of the fuded status. The following table sumarzes the changes in benefit obligations and plan assets of these plans: I FERC FORM NO.1 (ED. 12-88) Pension Plan SMSP 2010 2009 2010 2009 (thousands of dollars) $506,744 $464,416 $52,719 $48,393 17,671 16,514 1,541 1,610 29,119 27,865 3,004 2,854 35,909 16,193 5,186 3,156 (19,509)(18,244)(3,324)(3,294) 569,934 506,744 59,126 52,719 313,474 295,324 43,038 36,394 Page 123.24 Change in benefit obligation: Beneft obligation at Januar 1 Serce cost Interest cost Actuaral loss Benefits paid Benefit obligation at December 31 Change in plan assets: Fair value at Januar I Actal retrn on plan assets Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Employer contrbutions 60,000 Benefits paid (19,509)(18,244) Fair value at December 3 i 397,003 313,474 Funded status at end of year $(172,931)$(193,270)$(59,126)$(52,719) Amounts recognized in the statement of financial position consist of: Other current liabilities $$$(3,289)$(3,244) Noncurrent liabilties (1)(172,931)(193,270)(55,837)(49,475) Net amount recognized $(172,931)(193,270)$(59,126)$(52,719) Amounts recognized in accumulated other comprehensive income consist of: Net loss $161,855 $150,196 $18,840 $14,585 Prior serice cost 1,855 2,505 1,744 1,977 Subtotal 163,710 152,701 20,584 16,562 Less amount recorded as regulatoiy asset (163,710)(152,701) Net amount recognized in accumulated other comprehensive income $$$20,584 $16,562 Accumulated beneft obligation $482,448 $425,744 $54,213 $48,563 (I) Noncurrent liabilities are contained in Idao Power's Balance Sheets under and "Oter defered credits." The followig table shows the components of net periodic benefit cost for these plans: Pension Plan SMSP 2010 2009 2010 2009 Serce cost $17,671 $16,514 $1,541 $1,610 Interest cost 29,119 27,865 3,004 2,854 Expected retrn on assets (26,463)(23,965) Amortzation of net loss 7,675 8,857 931 232 Amortization of prior serce cost 650 650 233 659 Net perodic pension cost 28,652 29,921 5,709 5,355 Costs not recognized due to the efects of regulation (i)(24,104)(28,669) Net perodic benefit cost recognized for financial reporting (2)$4,548 $1,252 $5,709 $5,355 (I) Under IPUC order, income statement recognition of pension plan costs has been defered until costs are recovered though rates. See Note 3 for informtion on Idao Power's 20 I 0 pension rate filig. (2) Net perodic benefit costs for the penion plan are recognized for the Oregon jursdiction and non-regulated subsidiares, and begiing in June 20 I 0, for the Idao and FERC jursdctions. In 2011, Idaho Power expects to recognze as components of net periodic benefit cost $10.6 millon from amorting amounts recorded in accumulated other comprehensive income (or as a regulatory asset for the pension plan) as of December 31, 2010, relatig to the pension and SMSP plans. This amount consists of $8.4 million of amortzation of net loss and $0.7 milion of amortation of prior service cost for the pension plan, and $1.3 million of amortization of net loss and $0.2 millon of amortzation of prior servce cost for theSMSP. IFERC FORM NO.1 (ED. 12-88) Page 123.25 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The followig table sunarizes the expected futue benefit payments of these plans: 2011 2012 2013 2014 (thousands of dollars) 24,748 $ 26,554 $ 3,695 $ 3,869 $ 2015 2016-2020 Pension Plan SMSP $ $ 21,229 $ 3,371 $ 22,791 $ 3,491 $ 28,656 $ 4,016 $ 180,364 21,816 Pension Protection Act: In accordace with the Pension Protection Act of 2006 (PP A), and the relief provisions of the Worker, Retiree, and Employer Recovery Act of 2008 (WRRA), which was signed into law on December 23, 2008, companes are required to meet minium fuding levels in order to avoid benefit restrctions. The WRRA also provides for asset smoothg, which allows the use of asset averaging, including expected retus (subject to certin limtations), for a 24-month period in the determation of the fudig requirements. Idaho Power has elected to use asset smoothg. On March 31, 2009, the U.S. Departent of the Treasur (Treasur) provided guidance on the selection of the corporate bond yield cure for determng plan liabilities and allows companes to choose from a range of months in selectig a yield cure, rather than requirg the use of prescribed rates. The Treasur's announcement specifically referenced 2009, but also indicated that techncal guidance wil be fortcomig to address futue years. The revisions in the PP A, WRRA, Treasur guidance, and IRS gudance resulted in Idaho Power revising the funded status as of Januar 1, 2009, effectively reducing or delayig the required contrbutions from Idao Power from what would otherwse be required, and what was previously disclosed. At January 1, 2009, Idaho Power's pension plan was above the mium required fuding levels as revised by the PP A, WRRA, Treasur guidance and IRS guidance, but below the mium required fuding levels at Janua 1, 2010, and is projected to stay below the mium requied fuding levels though 2015. As Idaho Power's pension plan was below the mium required funding levels at Januar 1, 20 I 0, futu mium contrbutions are required. Based on the provisions and methodologies allowed under the PP A, WRRA, Treasur guidance, and IRS guidance, Idaho Power was not required to contrbute to their pension plan in 2009. Unless Idaho Power elects an alternative amortization schedule under the new legislation discussed below, mium required contrbutions to the defied benefit penion plan are estimated to be approximately $3 million in 2011, $46 millon in 2012, $36 millon in 2013, $32 millon in 2014, and $31 million in 2015. Idaho Power may elect to make contrbutions earlier tha the required dates. The IRS and Treasur have issued final reguations effective October 15,2009 tht apply to plan year beging on or after Januar 1, 2010. These regulations reflect provisions added by the PPA, as amended by the WRRA. These regulations affect sponsors, admstrators, parcipants, and beneficiares of single employer defmed benefit pension plan. The regulations provide guidace regarding the determation of the value of plan assets and benefit liabilities for puroses of the fuding requiements, regardig the use of certin fuding balances maintained for those plan, and regarding benefit restrctions for certin underfded defied benefit pension plans. These fial regulations did not materially change existing estiates relating to pension plan contrbutions. In June 2010, the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of2010 was signed into law, which permts employers to choose between two alternative fuding options for defied benefit pension plans for any two plan years between 2008 and 201 I, either (i) amortizing the fuding shortfall for the applicable years over 15 years or (ü) payig interest only on the applicable plan years' fuding shortfall for two plan year followed by amortation of the actul shortfall for 7 years. If an alternate fuding option is elected for plan year 2011, the only remaing plan year for which the company could mae an election, it would reduce near-term required contrbutions to the plan by spreading them over a longer time period. The legislation does not eliate Idaho Power's obligation to fully fud the pension plan. In addition, the legislation outlines penalties in the form of increased pension contrbutions from an employer tht elects one of the fuding relief options at the same time that employer (or entities with its ERISA-controlled group) awards "excess employee compensation" (generally compensation over $1 millon per year paid to an employee), grants "excessive" dividends, or effects specified stock redemptions. Idaho Power will evaluate the legislation and its alternatives fuer prior to electig an alternative, if any. See Note 3 for a discussion of Idaho Power's recovery of pension plan contrbutions though the ratemakg process. Additional legislative or regulatory measures, as well as fluctuations in fiancial market conditions, may impact fuding requiements. Idaho Power will continue to monitor the legislative and regulatory envionments for additional changes, evaluatig them for their I FERC FORM NO.1 (ED. 12-88)Page 123.26 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Daf Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) potential impact on funding requiements and strategies. Postretirement Benefits Idaho Power maintain a defined benefit postretirement benefit plan (consistig of health care and death benefits) that covers all employees who were enrolled in the active group plan at the tie of retirement as well as their spouses and qualifyg dependents. Retirees hied on or after January 1, 1999 have access to the stadard medical option at full cost, with no contrbution by Idaho Power. Benefits for employees who retire after December 31, 2002, are limted to a fied amount, which will limt the growt of Idaho Power's future obligations under ths plan. 2010 The followig table summarzes the changes in benefit obligation and plan assets (in thousands of dollars): 2009 Change in accumulated benefit obligation: Benefit obligation at January 1 Servce cost Interest cost Actuaral loss Benefits paid( 1 ) Plan amendments Benefit obligation at December 31 $62,647 $ 1,276 3,578 3,291 (3,373) 629 68,048 59,648 1,221 3,565 2,128 (3,915) 62,647 Change in plan assets: Fair value of plan assets at January 1 Actul retu on plan assets Employer contrbutions Benefits paid(l) Fair value of plan assets at December 31 Funded status at end of year (included in noncurent liabilities)(2) 30,892 25,283 3,381 5,609 2,276 3,915 (3,373)(3,915) 33,176 30,892 $(34,872)$(31,755) (1) Benefits paid are net of $2,791 and $2,731 of plan paricipant contrbution, and $415 and $385 of Medcare Par D subsidy receipts for 2010 and 2009, respectively. (2) Noncurt liabilties are contained in "Other defered credits." Amounts recogned in accumulated other comprehensive income consist of (in thousands of dollars): Net loss Prior servce credit Transition obligation Subtotal Less amount recognzed in regulatory assets Less amount included in deferred ta assets Net amount recogned in accumulated other comprehensive income 2010 $ 15,963 $ (426) 4,080 19,617 (19,032) (585)$ $ 2009 14,112 (1,537) 6,120 18,695 (15,235) (3,460) The net periodic postretirement benefit cost was as follows (in thousands of dollars): I FERC FORM NO.1 (ED. 12-88)Page 123.27 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) ~ An Original (Mo, Da. Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2010 2009 Servce cost $1,276 $1,221 Interest cost 3,578 3,565 Expected retu on plan assets (2,503)(2,146) Amortization of net loss 562 842 Amortization of prior servce cost (482)(535) Amortization of unecogned tranition obligation 2,040 2,040 Net periodic postretirement benefit cost $4,471 $4,987 In 2011, Idaho Power expects to recogne as components of net periodic benefit cost $2.3 millon from amorting amounts recorded in accumulated other comprehensive income as of December 31, 2010 relatig to the postretiement benefit plan. This amount consists of ($0.4) millon of prior servce cost, $0.7 million of net loss, and $2.0 millon of transition obligation. Medicare Act: The Medicare Prescription Drug, Improvement and Moderation Act of2003 was signed into law in December 2003 and established a prescription drg benefit, as well as a federal subsidy to sponsors of retiee health care benefit plan that provide a prescription drg benefit that is at least actuarally equivalent to Medicare's prescription drg coverage. The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act were enacted in March 20 i o. One provision of ths legislation elimates the deductibilty of employer health care costs for retiee prescription drg expenses that are covered by federal subsidy payments equivalent to Medicare Part D. Whle ths provision is not effective unti 2013, relevant income tax accountig guidance requies recogntion of the futue effects of new law in the period of enactment. Due to the regulatory treatment of postretiement benefit costs, the increase in certin postretiement costs relating to the legislation is deferred as a regulatory asset. See Note 2 for the tax impacts recorded as a result of ths legislation. The followig table summarizes the expected futue benefit payments of the postretirement benefit plan and expected Medicare Part D subsidy receipts (in thousands of dollars): 2011 2012 2013 2014 2015 2016-2020 Expected benefit payments $ Expected Medicare Par D subsidy receipts $ 4,300 $ 4,400 $ 4,600 $ 4,800 $ 4,900 $ 25,600 500 $ 500 $ 600 $ 600 $ 700 $ 4,400 The assumed health care cost trend rate used to measure the expected cost of health benefits covered by the plan was 7.5 percent and 8.0 percent in 2010 and 2009, respectively. The assumed health care cost trend rate for 2010 is assumed to decrease grdually to 4.9 percent by 2070. The assumed dental cost trend rate used to measure the expected cost of dental benefits covered by the plan was 5 percent in both 2010 and 2009. A one percentage point change in the assumed health care cost trend rate would have the followig effects at December 31,2010 (in thousands of dollars): One-Percentage-Point Increase Decrease Effect on total of cost components Effect on accumulated postretirement benefit obligation $ $ 309 2,842 $ $ (233) (2,233) IFERCFORM NO.1 (ED. 12-88) Page 123.28 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) 2Ç An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Plan Assumptions: The followig table sets fort the weighted-average assumptions used at the end of each year to determe benefit obligations for all Idao Power-sponsored pension and postretirement benefits plans: Pension Postretiement Benefits Benefits 2010 2009 2010 2009 Discount rllte 5.4%5.9%5.4%5.9% Rate of compensation increase 4.5%4.5% Medical trend rate 7.5%8.0% Dental trend rate 5.0%5.0% Measurement date 12/31/10 12/31/09 12/31/10 12/31/09 The followig table sets fort the weighted-average assumptions used to determe net periodic benefit cost for all Idaho Power-sponsored pension and postretirement benefit plan: Discount rate Expected long-term rate of retu on assets Rate of compensation increase Medical trend rate Dental trend rate Plan Assets: Idaho Power's pension plan and postrtiement benefit plan assets at December 31, by asset category, are as follows: Pension Postretirement Plan Benefits Asset Category 2010 2009 2010 2009 Cash and cash equivalents $16,837 $4,512 $$ Short-term bonds 30,241 30,774 Core bonds 43,156 41,165 Equity securties 230,666 184,562 Real estate 22,069 20,783 Private market investments 29,932 20,202 Commodities 24,102 11,476 OtherCl)33,176 30,892 Total $397,003 $313,474 $33,176 $30,892 (1) The postretrement beefits assets are priarly life insurance contrcts. 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 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Pension Asset Alocation Policy: The target allocation and actual allocations at December 31, 2010 for the portfolio by asset class are as follows: Target Alocation Actual Alocation December 31, 2010 Large-cap growt stocks Large-cap value stocks Mid-cap growt stocks Mid-cap value stocks Small-cap growt stocks Small-cap value stocks Micro-cap stocks Interntional growt stocks International value stocks Interntional small-cap stocks Emerging markets stocks Commodities Private market investments Short-term bonds Core bonds Cash and cash equivalents Real estate Total 6% 6% 4% 4% 4% 4% 4% 6% 6% 5% 5% 6% 8% 10% 14% 2% 6% 100% 7.5% 7.2% 4.2% 3.9% 3.9% 5.0% 4.4% 6.0% 5.9% 5.0% 5.1% 6.1% 7.5% 7.6% 10.9% 4.2% 5.6% 100% Assets are rebalanced as necessar to keep the portfolio close to target allocations. The plan's principal investment objective is to maximze 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 liability profile of the portfolio. Emphasis is placed on preservation and growt of capital along with adequacy of cash flow suffcient to fud curent and futue payments to pensioners. The thee major goals in Idao Power's asset allocation process are, as follows: · determe if the investments have the potential to earn the rate of retu assumed in the actuaral liability 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 utilizes growth intrents (equities, real estate, ventue capital) to fund the longer-term liabilities of the plan; and · maintain a prudent risk profile consistent with ERISA fiduciary stadads. Allowable plan investments include stocks and stock fuds, investment-grade bonds and bond fuds, core real estate fuds, private equity fuds, and cash and cash equivalents. With the exception of real estate holdings and private equity, investments must be readily marketable so that an entie holdig can be disposed of quickly with only a mior effect upon market price. Rate-of-retu projections for plan assets are based on historical risk/return relationships among asset classes. The priar measure is the historical 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 curent yield on 10-year u.S. Treasur Notes, and the result provides a reasonable prediction of futue IFERC FORM NO.1 (ED. 12-88) Page 123.30 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) 2Ç An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) investment pedormance. Additional analysis is pedormed to measure the expected range of retu, as well as worst-case and best-case scenarios. Based on the curent low interest rate environment, curent rate-of-retu expectations are lower th the nomial retu generated over the past 20 years when interest rates were generally much higher. Idaho Power's asset modelig process also utilizes historical market retus to measure the portfolio's exposure to a "worst-case" market scenaro, to determe how much pedormance could vary from the expected "average" pedormance over varous time periods. This "worst-case" modeling, in addition to cash flow matchig and diversification by asset class and investment style, provides the basis for maging the risk associated with investing portolio assets. Fair Value of Plan Assets: Idaho Power classifies its pension plan and postretirement benefit plan investments using the followig hierarchy: . Level 1, which refers to securties valued using quoted prices from active makets for identical assets; . Level 2, which refers to securties not traded on an active market but for which observable maket inputs are readily available; and . Level 3, which refers to securties valued based on signficant unobservable inputs. If the inputs used to measure the securties fall with different levels of the hierarchy, the categorization is based on the lowest level input (Level 3 being the lowest) that is signficant to the fair value measurement of the securty. The followig table sets fort by level withn the fair value hierarchy a sunry of the plans' investments measured at fair value on a recurrg basis at December 31,2010: Quoted Prices in Active Markets for Identical Assets (Levell) Significant Unobservable Inputs (Level 3) Signficant Other Observable Inputs (Level 2)Total Assets at December 31, 2010 Pension assets: Cash and cash equivalents $16,837 $- $-$ Short-term bonds 30,241 Core bonds 43,156 Equity securities 164,290 66,376 Real estate 22,069 Private market investments 29,932 Commodities 3,406 20,696 Total pension assets $257,930 $87,072 $52,001 $ Postretirement assets $-$33,176 $-$ Assets at December 31, 2009 Pension assets: Cash and cash equivalents $4,512 $- $-$ Short-term bonds 30,774 Core bonds 41,165 Equity securties 126,049 58,513 Real estate 20,783 Private maket investments 20,202 Commodities 11,476 Total pension assets $202,500 $69,989 $40,985 $ Postretirement assets $-$30,892 $-$ I FERC FORM NO.1 (ED. 12-88)Page 123.31 16,837 30,241 43,156 230,666 22,069 29,932 24,102 397,003 33,176 4,512 30,774 41,165 184,562 20,783 20,202 11,476 313,474 30,892 Name of Respondent This Report is:Date of Report Year/Period of Report ( 1 ) 2S An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) The followig table presents a reconcilation of the beging and ending balances of the fair value measurements using signficant unobservable inputs (Level 3): Private Real Equity Estate Total Beging balance - Janua 1, 2009 $17,863 $37,418 $55,281 Realized losses (1,040)(671)(1,711) Unrealized gain (losses)3,103 (14,912)(11,809) Purchases, issuances, and settlements, net 276 (1,052)(776) Ending balance - December 31, 2009 20,202 20,783 40,985 Realized losses (47)(47) Unrealized gains 1,284 2,211 3,495 Purchases, issuances, and settlements, net 8,446 (878)7,568 Ending balance - December 31, 2010 $29,932 $22,069 $52,001 Employee Savigs Plan Idaho Power has an Employee Savigs Plan that complies with Section 401 (k) of the Internal Revenue Code and covers substatially all employees. Idaho Power matches specified percentages of employee contrbutions to the plan. Matchig anual contrbutions were $5 million in each of2010 and 2009. Post-employment Benefits Idaho Power provides certin benefits to former or inactive employees, their beneficiares, and covered dependents after employment but before retiement. These benefits include salary contiuation, health care and life inurance for those employees found to be disabled under Idaho Power's disability plans, and health care for survig spouses and dependents. Idaho Power accrues a liability for such benefits. The post employment benefit amounts included in other deferred credits on IDACORP's and Idaho Power's consolidated balance sheets at December 31, 2010 and 2009 are $4.5 millon and $5.2 million, respectively. 11. PROPERTY, PLANT AND EQUIPMENT AND JOINTLY-OWNED PROJECTS: The followig table presents the major classifications ofIdao Power's utility plant in servce, anual depreciation provisions as a percent of average depreciable balance, and accumulated provision for depreciation for the years 2010 and 2009 (in thousands of dollars): 2010 2009 Balance AvgRate Balance AvgRate Production $1,792,305 2.23%$1,758,813 2.23% Transmission 855,202 2.03 768,260 2.07 Distrbution 1,377,239 3.13 1,331,065 2.89 General and Oter 307,308 7.41 302,040 7.88 Total in servce 4,332,054 2.84%4,160,178 2.81% Accumulated provision for depreciation (1,771,655)(1,713,943) In servce - net $2,560,399 $2,446,235 I FERC FORM NO.1 (ED. 12-88)Page 123.32 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) In 20 I 0, Idaho Power sold $ i 9 million of transmission-related assets to PacifiCorp at book value. Idaho Power has interests in thee jointly-owned generating facilities included in the table above. Under the joint operatig agreements, each partcipating utility is responsible for fiancing its share of constrction, operating, and leasing costs. Idaho Power's proportionate share of related fuel expenses as well as direct operation and maintenance expenses applicable to the projects is included in the Consolidated Statements of Income. These facilities, and the extent of Idao Power's paricipation, were as follows at December 31, 2010 (in thousands of dollars): Utilty Construction Accumulated Plant In Work in Provision for Ownership Name of Plant Location Service Progress Depreciation %MW(I) Jim Bridger Units 1-4 Rock Sprigs, WY $530,617 $8,472 $273,823 33 771 Boardman Boardman OR 72,176 1,267 52,364 10 64 Valmy Units i and 2 Winemucca, NV 334,821 4,932 201,372 50 284 (i) Idaho Power's share of nameplate capacity IERCo, Idaho Power's wholly-owned subsidiary, is a joint ventuer in Bridger Coal Company. Idaho Power's coal purchases from the joint ventue were $76 millon and $66 million in 2010 and 2009, respectively. Idaho Power has contrcts to purchase the energy from four PUR A qualified facilities that are 50 percent owned by Ida-West. Idaho Power's power purchases from these facilities were $8 milion and $9 millon in 2010 and 2009, respectively. 12. ASSET RETIRMENT OBLIGATIONS (ARO): The guidance relating to accounting for AROs requires that legal obligations associated with the retiement of propert, plant and equipment be recognzed as a liability at fair value when incured and when a reasonable estimate of the fair value of the liability can be made. Under the guidance, when a liability is intially recorded, the entity increases the carrg amount of the related long-lived asset to reflect the futue retirement cost. Over time, the liability is accreted to its present value and paid, and the capitalized cost is depreciated over the useful life of the related asset. If, at the end of the asset's life, the recorded liability differs from the actual obligations paid, a gain or loss would be recogned. As a rate-regulated entity, Idao Power records regulatory assets or liabilities instead of accretion, depreciation and gain or losses. The reguatory assets recorded under ths order do not eam a retu on investment. Idaho Power's recorded AROs relate to the removal of polychloriated biphenyls-contaated equipment at its distrbution facilities and the reclamation and removal costs at its jointly owned coal-fied generation facilities. In 2010, changes in estiates at the coal-fied generation facilities resulted in a net increase of$0.9 million in the recorded ARO. Idaho Power also has AROs associated with its transmission system and hydroelectrc facilities; however, due to the indetermate removal date, the fair value of the associated liabilities curently cannot be estiated and no amounts are recognzed in the . consolidated ficial statements. The regulated operations ofIdaho Power also collect removal costs in rates for certin assets tht do not have associated AROs. The followig table presents the changes in the carg amount of AROs (in thousands of dollars): 2010 2009 $16,240 $12,415 819 697 929 3,684 139 (1,036)(695) Page 123.33 Balance at begig of year Accretion expense Revisions in estiated cash flows Liability incured Liability settled I FERC FORM NO.1 (ED. 12-88) Name of Respondent This Report is:Date of Report Year/Period of Report (1) lÇ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Balance at end of year $16,952 $16,240 13. INVESTMENTS: The followig table sunarzes Idaho Power's investments as of December 31 (in thousands of dollar): 2010 2009 90,495 $83,969 24,561 18,842 4,746 5,217 3 267 119,805 $108,295 Idao Power investments: Equity method investment $ Available-for-sale equity securities Executive deferred compensation plan Other investments Total Idaho Power investments $ Equity Method Investments Idaho Power, through its subsidiary IERCo, is a 33 percent owner of Bridger Coal Company, which supplies coal to the Jim Bridger generatig plant. The followig table presents Idaho Power's eargs (loss) of unconsolidated equity-method investments (in thousands of dollars): Bridger Coal Company - lERCO $ 2010 11,281 $ 2009 8,256 Investments in Debt and Equity Securities Investments in debt and equity securties classified as available-for-sale securties are reported at fair value, using either specific identification or average cost to determe the cost for computing gains or losses. Any unealized gain or losses on available-for-sale securties are included in other comprehensive income. The followig table sunaries investments in debt and equity securties (in thousands of dollars): 2010 2009 Gross Gross Gross Gross Unrealied Unrealed Fair Unrealied Unrealied Fair Gain Loss Value Gain Loss Value Available- for-sale securties $4,876 $- $24,561 $2,989 $- $18,842 The followig table sunaries sales of available-for-sale securties (in thousands of dollars): 2010 2009 Proceeds from sales Gross realized gains from sales Gross realized losses from sales $$9,006 11 35 These investments are evaluated as of the end of each reportg period to determe whether they have experienced a decline in market I FERC FORM NO.1 (ED. 12-88) Page 123.34 I Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) value tht is other-than-temporary. At December 31,2010 and 2009, Idaho Power did not have any securties that were in a loss position. 14. DERN ATIV FINANCIAL INSTRUMENTS Commodity Price Risk Idao Power is exposed to market risk relating to electrcity, natual gas, and other fuel commodity prices, all of which are heavily inuenced by supply and demand. Market risk may also be influenced by market participants' nonpedormance of their contractul obligations and commtments, which affects the supply of or demand for the commodity. Idaho Power uses derivative intrents, such as physical and fiancial forward contracts, for both electricity and fuel to manage the risks relatig to these commodity price exposures. The objective ofIdaho Power's energy purchase and sale activity is to meet the demand of retail electrc customers, maintain appropriate physical reserves to ensure reliability, and make economic use of temporary surluses that may develop. All commodity-related derivative intrents not meeting the normal purchases and normal sales exception to derivative accounting are recorded at fair value on the balance sheet. With the exception of forward contracts for the purchase of natual gas for use at Idaho Power's natural gas generation facilities, Idao Power's physical forward contracts, including renewable energy certficates, qualify for the normal purchases and normal sales exception. Because ofIdaho Power's power cost adjustment mechanisms, unealized gain and losses associated with the changes in fair value of these derivative intrents are recorded as reguatory assets or liabilities. Derivative Commodity Contracts As of December 3 i, 2010, Idao Power had the followig outstanding derivative commodity forward contracts that were entered into for the purpose of economically hedgig forecasted purchases and sales: Commodity Electrcity purchases Electrcity sales Natul gas purchases Diesel Number of Units 347,400 MWh 338,200 MW 647,900 MMtu 1,061,969 gallons The followig table presents the fair values and locations of derivative instrents recorded in the balance sheet at December 31, 2010 and 2009 (in thousands of dollars): Asset Derivatives Liabilty Derivatives Balance Sheet Fair Balance Sheet Fair Location Value Location Value December 31,2010 Curent: Financial swaps Other curent assets $930 Other curent assets $356 Financial swaps Other curent liabilities 2,440 Other curent liabilities 4,172 Forward contracts Oter curent liabilities 508 Long-term: Financial swaps Other liabilities 100 Other liabilities 138 Total $3,470 $5,174 December 31,2009 Curent: Financial swaps Other current assets $2,931 Other curent assets $2,087 I FERC FORM NO.1 (ED. 12-88)Page 123.35 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Fincial swaps Other curent liabilities 9 Other curent liabilities 610 Forward contracts Other current liabilities 354 Other curent liabilities Long-term: Financial swaps Other assets 442 Other assets 229 Total $3,736 $2,926 The following table presents gains and losses on derivatives for the years ended December 31,2010 and 2009 (in thousands of dollars): Commodity derivatives Year ended December 31, 2010: Financial swaps Financial swaps Financial swaps Forward contracts Year ended December 31, 2009: Financial swaps Financiál swaps Financial swaps Forward contracts Location of Gain(Loss) Recognied in Income on Derivative Amount of Gai(Loss) Recognied in Income on Derivative(l) Off-system sales Purchased power Fuel expense Fuel expense $4,499 (12,240) (101) (721) Off-system sales Purchased power Fuel expense Fuel expense $3,245 (3,966) (5,794) (986) (l)Excludes changes in fa value of dervatives, which are recorded on the balace shee as regulatory assets or liabilties. Settlement gain and losses on electrcity swap contrcts are recorded on the income statement in off-system sales or purchased power depnding on the forecasted position being economically hedged by the derivative contract. Settlement gain and losses on both fiancial and physical contracts for natual gas are reflected in fuel expense. Settlement gains and losses on diesel derivatives, which are recorded in fuel inventory on the balance sheet, were imaterial for all thee years. See Note 15 for additional inormtion concerng the determation of the fair value of Idaho Power's assets and liabilities from price risk maagement activities. Credit Risk At December 31, 2010, Idaho Power did not have material credit exposure from fiancial intrents, includig derivatives. Idaho Power monitors credit risk exposure thugh reviews of counterpar credit quality, corporate-wide counterpar credit exposure, and corporate-wide counterpar concentration levels. Idaho Power manages these risks by establishig appropriate credit and concentration lits on transactions with counterpartes and requirg contractul guantees, cash deposits, or letters of credit from counterparties or their affliates, as deemed necessary. The majority ofIdaho Power's contracts are under the form of the Western Systems Power Pool agreement that provides for adequate assurances if a counterpart has debt that is downgrded to below investment grade by at least one rating agency. Idaho Power also requires Nort American Energy Standards Board contrcts as necessar for physical gas tranactions, and International Swaps and Derivatives Association, Inc. contracts as needed for fiancial tranactions. Credit-Contigent Features Certin ofIdaho Power's derivative intrents contain provisions that require Idao Power's unecured debt to maintain an investment grade credit rating from Moody's Investor Servces and Standard & Poor's Ratings Servces. IfIdao Power's unecured debt were to fall below investment grde, it would be in violation of these provisions, and the counterparties to the derivative intrents could request imediate payment or demand imediate and ongoing full overnght collateralization on derivative intrents in net liability positions. The aggregate fair value of all derivative intrents with credit-risk-related contigent featues IFERC FORM NO.1 (ED. 12-88) Page 123.36 Name of Respondent This Report is:Date of Report Year/Period of Report (1) X An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2011 2010/04 NOTES TO FINANCIAL STATEMENTS (Continued) that are in a liability position on December 31,2010, is $5.2 million. Idaho Power has posted $4.6 million of collateral related to ths amount. If the credit-risk-related contigent featues underlyig these agreements were trggered on December 31, 2010, Idaho Power could have been required to post $0.5 million of cash collateral to its counterparties. 15. FAI VALUE MEASURMENTS: Idao Power has categorized their financial intrments into a thee-level fair value hierarchy, based on the priority of the inputs to the valuation technque. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). If the inputs used to measure the fiancial intrments fall within different levels of the hierarchy, the categoriation is based on the lowest level input that is signficant to the fair value measurement of the instrment. Financial assets and liabilties recorded on the consolidated balance sheets are categoried based on the inputs to the valuation technques as follows: . Levell: Financial assets and liabilities whose values are based on undjusted quoted prices for identical assets or liabilties in an active market that Idao Power has the ability to access. · Level 2: Financial assets and liabilities whose values are based on the followig: a) Quoted prices for simlar assets or liabilities in active markets; b) Quoted prices for identical or simlar assets or liabilties in non-active markets; c) Pricing models whose inputs are observable for substantially the full term of the asset or liabilty; and d) Pricing models whose inputs are derived pricipally from or corroborated by observable market data though correlation or other means for substatially the full term of the asset or liability. Idaho Power Level 2 inputs are based on quoted market prices adjusted for location using corroborated, observable market data. . Level 3: Financial assets and liabilities whose values are based on prices or valuation technques that require inputs that are both unobservable and signficant to the overall fair value measurement. These inputs reflect mangement's own assumptions about the assumptions a market participant would use in pricing the asset or liability. Idaho Power's derivatives are contracts entered into as part of its management of loads and resources. Electrcity swaps are valued on the Intercontiental Exchange with quoted prices in an active market. Natual gas and diesel derivative valuations are pedormed using New York Mercantile Exchange (NYEX) pricing, adjusted for basis location, which are also quoted under NYEX. Trading securities consist of employee-directed investments held in a Rabbi Trut and are related to an executive deferred compensation plan. Available-for-sale securties are related to the SMSP and are held in a Rabbi Trust and are actively traded money market and equity fuds with quoted prices in active markets. The table below presents inormation about Idaho Power's assets and liabilities measured at fair value on a recurg basis as of December 31, 2010 and 2009 (in thousands of dollars). Idaho Power's assessment of the signficance ofa paricular input to the fair value measurement requires judgment and may affect the valuation of fair value assets and liabilities and their placement with the fair value hierarchy. There were no tranfers between levels for the periods presented. See Note 10 for fair value informtion regarding Idao Power's benefit plans. Quoted Pnces in Active Markets for Identical Assets (Levell) Signifcant Other Observable Inputs (Level 2) Signifcant Unobservable Inputs (Level 3)Total 2010 Assets:Dervatives $ Money market funds Trading secunties I FERC FORM NO.1 (ED. 12-88) 573 $ - $ 151,173 4,746 - $573 151,173 4,746 Page 123.37 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Available-for-sale equity securities Liabilties: Dervatives 24,561 24,561 508 508 2009 Assets:Dervatives $ Money market funds Trading securities Availaòle-for-sale equity securities Liabilties: Dervatives 1,056 $354 $-$1,410 19,364 19,364 5,217 5,217 18,842 18,842 601 601 The followig tables present the carrg value and estimated fair value of fmancial instrents that are not reported at fair value, using available market inormation and appropriate valuation methodologies. The use of different market assumptions and/or estimation methodologies may have a material effect on the estiated fair value amounts. Cash and cash equivalents, deposits, customer and other receivables, notes payable, accounts payable, interest accrued, and taxes accrued are reported at their carng value as these are a reasonable estiate of their fair value. The estimated fair values for notes receivable and long-term debt are based upon quoted maket prices of the same or simlar issues or discounted cash flow analyses as appropriate. December 31, 2010 December 31, 2009 Carryg Estimated Carryg Estimated Amount Fair Value Amount Fair Value (thousands of dollars) Liabilties: Long-ter debt $ 1,612,790 $ 1,621,425 $1,413,854 $ 1,398,681 16. RELATED PARTY TRSACTIONS: IDACORP Idaho Power pedorm corporate fuctions such as fiancial, legal, and management services for IDACORP and its subsidiaries. Idao Power charges IDACORP for the costs of these servces based on service agreements and other specifically identified costs. For these services Idaho Power biled IDACORP $0.8 millon and $0.9 million in 2010 and 2009, respectively. Ida-West Idaho Power purchases all of the power generated by four ofIda- West's hydroelectrc projects located in Idaho. Ida-West is a wholly-owned subsidiary ofIDACORP, Inc. Idaho Power paid $8 millon and $9 million to Ida-West in 2010 and 2009, respectively. I FERC FORM NO.1 (ED. 12-88)Page 123.38 IS ~o s:(1) ~An Original (2) A Resubmission SUMMA Y OF UTILITY PLANT AND ACCUM LATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION Report in Column (c) the amount for electric function, in column (d) the amount for gas functon, in column (e), (f), and (g) report other (specify) and in column (h) common function. End of (a) Total Company for the Current YearlQuarter Ended (b) Electric (c) Line No. Classification 1 Utilty Plant 2 In Service 3 Plant in Service (Classified) 4 Propert Under Capital Leases 5 Plant Purchased or Sold 6 Completed Constrction not Classified 7 Experimental Plant Unclassified 8 Total (3 thru 7) 9 Leased to Others 10 Held for Future Use 11 Construction Work in Progress 12 Acquisition Adjustments 13 Total Utilty Plant (8 thru 12) 14 Accm Prov for Depr, Amort, & Depl 15 Net Utility 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 Storae Land/Land Rights 21 Amort of Oter Utility Plant 22 Total In Service (18 thru 21) 23 Leased to Others 24 Depreciation 25 Amortzation 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) -~~-~---- --~------ --- 4,332,508,702 4,332.508,702 4,332,508,702 4,332.508,702 7,076,146 416,949,593 -454,450 4,756,079,991 1,771,654,529 2,984,425,462 7,076,146 416,949,593 -454,450 4,756,079.991 1 ,771,654,529 2,984,425,462~-----~~~-- -~-~ -~-- ---~~ r~~~---i -418,471 1 ,771,654,529 -418,471 1,771,654,529 FERC FORM NO.1 (ED. 12-89)Page 200 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) 1. Report below the original cost of electric plant in service accrding to the prescrbed accunts. 2. In addition to Accunt 101, Electric Plant in Service (Classified), this page and the next indude Accunt 102, Electric Plant Purchased or Sold; Accunt 103, Experimental Electric Plant Undassified; and Accunt 106, Completed Construction Not Classified-Electric. 3. Indude in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year. 4. For revisions to the amount of initial asset retirement costs capitalized, induded by primary plant accunt, increases in column (c) additions and reductions in column (e) adjustments. 5. Endose in parentheses credit adjustments of plant accunts to indicate the negative effect of such accunts. 6. Classify Acunt 106 accrding to prescrbed accunts, on an estimated basis if necessary, and indude the entries in column (c). Also to be induded in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been dassified to primary accunts at the end of the year, include in column (d) a tentative distrbution of such retirements, on an estimated basis, with appropriate contra entry to the accunt for accmulated depreciation provision. Include also in column (d)Line ccunt Balance AdditionsNo Beginning of Year. W ~ 1 1. INTANGIBLE PLANT 2 (301) Organization 3 (302) Franchises and Consents 4 (303) Miscellaneous Intangible Plant 5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4) 6 2. PRODUCTION PLANT 7 A. Steam Production Plant 8 (310) Land and Land Rights 9 (311) Structures and Improvements 10 (312) Boiler Plant Equipment 11 (313) Engines and Engine-Driven Generators 12 (314) Turbogenerator Units 13 (315) Accssory Electric Equipment 14 (316 Misc. Power Plant Equipment 15 (317) Asset Retirement Costs for Steam Production 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15) 17 B. Nudear Production Plant 18 (320) Land and Land Rights 19 (321) Structures and Improvements 20 (322) Reactor Plant Equipment 21 (323) Turbo enerator Units 22 (324) Accssory Electric Equipment 23 (325) Misc. Power Plant Equipment 24 (326) Asset Retirement Costs for Nudear Production 25 TOTAL Nudear Prouction Plant (Enter Total of lines 18 thru 24) 26 C. H draulic 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) Accssry Electic Equipment 32 (335) Misc. Power PLant Equipment 33 (336) Roads, Railroads, and Bridges 34 (337) Aset 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 Rights 38 (341 Structures and Improvements 39 (342) Fuel Holders, Proucts, and Accssories 40 (343) Prime Movers 41 (344) Generators 42 (345) Accssory Electrc Equipment 43 346) Misc. Power Plant Equipment 44 (347) Aset Retirement Costs for Other Production 45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44) 46 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45) -46,004 21,620,769 34,760,040 56,334,805 51,707 1,544,768 4,760,093 6,356,568r~--- ------- ~--- I 1,370,320 138,632,198 535,996,056 225,421 2,342,621 27,087,429 r~-~----------~i 134,758,504 62,010,255 15,184,798 3,585,511 891,537,642 17,657,531 604,886 957,711 -69,524 48,806,075 ¡ - ~--~-~- ----- - --~-~ ! 30,823,031 153,562,171 250,236,942 192,732,014 42,752,897 17,959,833 7,492,685 -709,228 1,942,473 564,264 1,706,402 1,252,068 867,976 29,108 695,559,573 5,653,063r------------- ----- ------ I 402,746 7,169,595 4,445,866 92,651,571 39,093,026 24,899,230 3,054,175 2,196,949 8,150,065 -7,411,126 128,368 64,469 171,716,209 1,758,813,424 3,128,725 57,587,863 FERC FORM NO.1 (REV. 12-05)Page 204 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) (Continued) distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative accunt distrbutions of these amounts. Careful observance of the above instructions and the texts of Accunts 101 and 106 wil avoid serious omissions of the reported amount of respondent's plant actually in service at end of year. 7. Show in column (f) reclassifications or transfers within utility plant accunts. Include also in column (f) the additions or reductions of primary accunt classifications arising from distribution of amounts initially recorded in Accunt 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary 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 proposed journal entries have been filed with the Commission as required by the Uniform System of Accunts, give also dateRetirements Adjustments Transfers Balance at LineEnd lg)Year No. Year/Period of Report End of 2010/Q4 6,536,552 6,536,552 5,703 23,165,537 32,983,581 56,154,821-~~-~~---~~------~~~- -- - ~ T - "i - ~ -" ~ "~,, -8,291 1,809,612 14,017,871 1,604,032 139,165,207 549,065,614 3,616,146 2,728,385 655,960 148,799,889 59,886,756 15,486,549 3,515,987 917,524,03422,819,683~~-~-~-----~~~------~---~-- ~-~~-~~~~-----~----~~---- 3,834 79,259 50,328 161,151 242,880 739,125 30,109,969 155,425,385 250,750,878 194,277,265 43,762,085 18,088,684 7,521,793 1,276,577 699,936,059----~------~~~- 2,599,695 7,169,595 4,445,866 100,801,636 31,681,900 25,027,598 3,118,644 24,096,260 174,844,934 1,792,305,027 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 FERC FORM NO.1 (REV. 12-05)205Page Name of Respondent Idaho Power Company 47 3. TRANSMISSION PLANT 48 (350) Land and Land Rights 49 (352) Structures and Improvements 50 (353) Station Equipment 51 (354) Towers and Fixtures 52 (355) Poles and Fixtures 53 (356) Overhead Conductors and Devices 54 (357) Under round Conduit 55 358) Underground Conductors and Devices 56 (359) Roads and Trails 57 (359.1) Asset Retirement Costs for Transmission Plant 58 TOTAL Transmission Plant (Enter Total of lines 48 thru 57) 59 4. DISTRIBUTION PLANT 60 (360) Land and Land Rights 61 (361 Strctures and Improvements 62 (362) Station Equipment 63 (363) Storage Battery Equipment 64 (364) Poles, Towers, and Fixtures 65 (365) Overhead Conductors and Devices 66 366) Underground Conduit 67 (367) Under round Conductors and Devices 68 (368) Line Transformers 69 (369) Service 70 (370) Meters 71 (371) Installations on Customer Premises 72 (372) Leased Property on Customer Premises 73 (373) Street Lighting and Signal Systems 74 (374) Asset Retirement Costs for Distribution Plant 75. TOTAL Distribution Plant (Enter Total of lines 60 thru 74) 76 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLAT 77 (380) Land and Land Rights 78 (381) Structures and Improvements 79 (382) Computer Hardware 80 (383) Computer Softare 81 (384) Communication Equipment 82 (385) Miscellaneous Regional Transmission and Market Operation Plant 83 (386) Asset Retirement Costs for Regional Transmission and Market Oper 84 TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83) 85 6. GENERA 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 Garage Equipment 92 (395) Laboratory Equipment 93 (396) Power Operated Equipment 94 (397) Communication Equipment 95 (398 Miscellaneous Equipment 96 SUBTOTAL (Enter Total of lines 86 thru 95) 97 (399) Other Tangible Propert 98 (399.1) Aset Retirement Costs for General Plant 99 TOTAL General Plant (Enter Total of lines 96, 97 and 98) 100 TOTAL (Accunts 101 and 106) 101 (102) Electric Plant Purchased (See Instr. 8) 102 (Less) (102) Electc Plant Sold (See Instr. 8) 103 (103) Experimental Plant Unclassified 104 TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103) Line No. This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04115/2011 ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) (Continued)Accunt a anceBeginning of YearW ~ Year/Period of Report End of 2010/Q4 31,028,848 43,115,497 304,153,598 139,305,363 95,225,302 155,113,007 3,227,413 12,772,297 53,454,147 5,418,177 6,886,404 14,576,603 318,351 768,259,966 96,335,041r--~-------- - ------- i 4,720,970 26,949,318 181,364,474 24,219 2,684,247 3,711,194 217,058,551 121,129,198 48,299,409 186,973,846 401,884,459 56,506,757 79,041,84 2,655,578 9,432,943 514,695 -19,750 5,201,635 17,736,409 1,094,460 18,781,574 193,840 4,247,818 232,370 1,331,064,592 169,561 355,610 59,880,637rc~-~-------~-------- i ~-------~~-~----I 10,761,268 76,656,381 40,825,812 58,924,843 1,330,794 5,250,205 11,551,486 9,240,588 27,393,124 4,225,136 246,159,637 418,905 1,281,788 3,669,556 3,743,616 171,621 386,103 826,418 687,555 2,587,431 637,268 14,410,261 246,159,637 4,160,632,424 14,410,261 234,570,370 4,160,632,424 234,570,370 FERC FORM NO.1 (REV. 12-05)206Page Retirements This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) (Continued)Adjustments Transfers Balance at End lJtear Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 2,323 220,357 8,156,354 34,253,938 55,667,437 349,451,391 144,723,540 101,621,493 169,165,595 490,213 524,015 318,351 9,393,262 855,201,745~~~~~-----~--- -------- --~~-~~-----~ 4,745,189 147,703 29,485,862 2,481,706 182,593,962 1,431,589 225,059,905 1,508,292 120,135,601 63,945 48,215,714 681,268 191,494,213 4,838,735 414,782,133 281,308 57,319,909 2,125,893 95,697,525 98,519 2,750,899 46,865 4,370,514 587,980 13,705,823 1,377,239,406~---~----~~~----------~ ---~~---~- -~-----~~---~-- 56,411 659,555 5,119,827 1,711,154 43,075 68,786 431,209 5,961 766,410 99,807 8,962,195 11,123,762 77,278,614 39,375,541 60,957,305 1,459,340 5,567,522 11,946,695 9,922,182 29,214,145 4,762,597 251,607,703 8,962,195 62,694,092 251,607,703 4,332,508,702 62,694,092 4,332,508,702 Line No. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 FERC FORM NO, 1 (REV. 12-05)207Page This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC PLANT HELD FOR FUTURE USE (Accunt 105) 1. Report separately each propert held for future use at end of the year having an original cost of $250,000 or more. Group other items of propert held for future use. 2. For propert having an original cost of $250,000 or more previously used in utilty operations, now held for future use, give in column (a), in addition to other required information, the date that utilty use of such propert was discontinued, and the date the onginal cost was transferred to Accunt 105. Line escrption and Location ate ngina y n u ed ate xpected to e use alance atNo Of Prolert in This Accunt in Utility Service End of Year. (a (b) (c) (d) Name of Respondent Idaho Power Company Year/Penod of Report End of 2010/04 1 Land and Rights: 2 Boise Operations Center 3 Production 4 Transmission Stations 5 Transmission Lines 6 Distrbution Stations 7 Beacon Light Substation 8 Homedale Substation 9 North River Operations Center 10 Line #854500 Kv 11 Boise Operations Center 12 Transmission Stations 13 Distnbution Stations 14 Homedale Substation 15 Beacon Light Substation 16 17 18 19 Column B if no date listed it is vanous 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 12/31/82 762,521 112,704 429,822 68,619 1,074,920 465,662 109,453 2,630,412 308,066 72,785 199,069 72,016 215,719 554,378 12/30/02 2129108 1/31/08 3/31/09 12/31/82 12/31/81 2129/08 12130/02 ~~--~------ ~- --~ 47 Total 7,076,146 FERC FORM NO.1 (ED. 12-96)Page 214 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04115/2011 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Accunt 107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2. Show items relating to "research, development, and demonstrtion" projects 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 Construction work in progress - No.Electric (Accunt 107) (a)(b) 1 LANGLEY GULCH POWER PLANT CONS 193,642,197 2 ROLLUP RELIC COST BROWNLEE 46,774,350 3 ROLLUP RELIC COST HELLS CANYON 32,030,925 4 ROLLUP RELIC COST OXBOW 14,704,586 5 GATEWAY WEST 500KV LINE 14,313,770 6 BOARDMAN - HEMINGWAY 500 KV LI 13,576,716 7 HELLS CANYON RELICENSING OUTSI 11,939,746 8 CIAC LIABILITY RECLASS 5,991,287 9 WQ - ONGOING HELLS CANYON RELI 5,073,688 10 BRIDGER 2007C207 U3 S02 EM IS C 4,064,825 11 RIVER ENG.-HELLS CANYON CONTIN 3,165,288 12 HCC RELICENSING FISH2004 FEASI 2,165,327 13 LANGLEY GULCH SWITCHYARD 2,125,776 14 REL-HELLS CANYON COMPLEX FY200 2,103,067 15 HCC RELICENSING, FISH2004 INST 2,101,401 16 CIAC LIABILITY RECLASS-PROJECT 2,069,855 17 MPSN0802 INCREASE CAPACITY OF 2,050,510 18 HCC RELICENSING, FISH2004 REDB 2,045,023 19 LANGLEY GULCH 230 KV DOUBLE CI 1,935,273 20 HCC RELICENSING, FISH2004 ANAD 1,707,975 21 LANGLEY GULCH PP CONST: WATER 1,688,355 22 VTRY ADD 2ND 138 LINE BAY 1,642,830 23 PAYROLL & IBNR ACCRUAL 1,566,781 24 CJ STRIKE #3 TURBINE RUNNER RE 1,488,366 25 AERATION FOR UNIT #5 TO IMPROV 1,294,073 26 BKFT1001 - REPLACE METALCLAD S 1,278,390 27 ROLLUP RELIC COST SWAN FALLS 1,260,525 28 REL-HCC OREGON REAUTHORIZATION 1,236,182 29 LEGAL DEPT. LABOR FOR RELICENS 1,235,515 30 SWAN FALLS RELICENSING 1,230,436 31 VALMY 98238682 REPL EVAP POND 1,217,269 32 BRIDGER 2008C132 U3 TURBINE UP 1,119,403 33 CUSTOMER SERVICE CALL MANAGEME 1,105,913 34 OTHER MINOR PROJECTS UNDER $1,000,000 36,003,970 35 36 37 38 39 40 41 42 43 TOTAL 416,949,593 FERC FORM NO.1 (ED. 12-87)Page 216 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Accunt 108) 1. Explain in a footnote any important adjustments during year. 2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 11, column (c), and that reported for electric plant in service, pages 204-207, column 9d), excluding retirements of non-depreciable propert. 3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional classifications. 4. Show separately interest credits under a sinking fund or similar method of depreciation accounting. ine No. em (a) Balance Beginning of Year 2 Depreciation Provisions for Year, Charged to 3 (403) Depreciation Expense 4 (403.1) Depreciation Expense for Asset Retirement Costs 1,693,322,507 1,693,322,507 5 (413) Exp. of Elec. PIt. Leas. to Others 6 Transportation Expenses-Clearing 7 Other Clearing Accunts 8 Other Accunts (Specify, details in footnote): 9 Fuel Stock 10 TOTAL Deprec. Prov for Year (Enter Total of lines 3 thru 9) 11 Net Charges for Plant Retired: 12 Book Cost of Plant Retired 13 Cost of Removal 14 Salvage (Credit) 15 TOTAL Net Chrgs. for Plant Ret. (Enter Total of lines 12 thru 14) 16 Other Debit or Cr. Items (Descrbe, details in footnote): 108,272 112,064,172 108,272 112,064,172 48,656,596 8,150,930 2,024,882 54,782,644 131,911 17 18 Book Cost or Asset Retirement Costs Retired 19 Balance End of Year (Enter Totals of lines 1, 10, 15, 16, and 18) 1,750,735,946 1,750,735,946 Section B. Balances at End of Year According to Functional Classification 20 Steam Production 522,242,776 522,242,776 21 Nuclear Production 22 Hydraulic Prouction-Conventional 337,974,005 337,974,005 23 Hydraulic Production-Pumped Storage 24 Other Producton 28,158,063 28,158,063 25 Transmission 264,169,778 264,169,77 26 Distrbution 497,188,284 497,188,284 27 Regional Transmission and Market Operation 28 General 101,003,040 101,003,04 29 TOTAL (Enter Total of lines 20 thru 28)1,750,735,946 1,750,735,946 FERC FORM NO.1 (REV. 12-05)Page 219 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 04/15/2011 2010/Q4 FOOTNOTE DATA ¡Schedule Page: 219 Line No.: 14 Column: b Relocation reimbursements, Up and down costs and damage and insurance claims $ 182,401 fsciiPige;-219---UneNi::Ciii:E-----.--- Accumulated Provision for Depreciation on Asset Retirement Obligation $131,911 IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 INVESTMENTS IN SUBSIDIARY COMPANIES (Accunt 123.1) 1.Report below investments in Acunts 123.1, investments in Subsidiary Companies. 2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in columns (e),(f),(g) and (h) (a) Investment in Securities - List and descrbe each security 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 accunt. List each note giving date of issuance, maturity date, and specifying whether note is a renewaL. 3. Report separately the equity in undistributed subsidiary eamings since acquisition. The TOTAL in column (e) should equal the amount entered for Accunt 418.1. Line Descrption of Investment Date Acquired Date Of Amount ot Investment at No.Ma(~rity Beginning of Year (a)(b)(d) 1 Idaho Energy Resources Company 2 Common Stock 02/01/74 500 3 Capital contributions 2,462,594 4 Equity in earnings 62,552,347 5 6 Subtotal Idaho Energy Resources Company 65,015,441 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 Accunt 123.1 $2,463,0941 TOTAL 65,015,441 FERC FORM NO.1 (ED. 12-89)Page 224 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 INVESTMENTS 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 (t) 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 difference between cost of the inveStment (or the other amount at which carried in the books of accunt if difference from cost) and the sellng price thereof, not including interest adjustment includible in column (t). 8. Report on Line 42, column (a) the TOTAL cost of Accunt 123.1 equity in ::uOsidiary Revenues for Year Amount of Investment at Gain or Loss from Investment LineEarnin~s of Year End tYear DiSPf~fd of No.e)(t)g) 1 500 2 2,462,594 3 7,546,332 70,098,680 4 5 7,546,332 72,561,774 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 7,546,332 72,561,774 42 FERC FORM NO.1 (ED. 12-89)Page 225 THIS PAGE INTENTIONALLY LEFT BLANK Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2010/Q4 (2) 0 A Resubmission 04/15/2011 End of MATERIALS AND SUPPLIES 1. For Accunt 154, report the amount of plant materials and operating supplies under the primary functonal classifications as indicated in column (a); estimates of amounts by function are accptable. In column (d), designate the departent or departments which use the class of materiaL. 2. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the various accunts (operating expenses, clearing accunts, plant, etc.) affected 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)25,633,645 27,546,983 Electc 2 Fuel Stock Expenses Undistributed (Accunt 152) 3 Residuals and Extracted Products (Accunt 153) 4 Plant Materials and Operating Supplies (Accunt 154) 5 Assigned to - Construction (Estimated) 6 Asigned to - Operations and Maintenance 7 Production Plant (Estimated)14,273,494 14,416,312 8 Transmission Plant (Estimated)13,295,452 13,365,654 9 Distribution Plant (Estimated)15,059,387 13,541,576 10 Regional Transmission and Market Operation Plant (Estimated) 11 Assigned to - Other (provide details in footnote)713,727 897,634 12 TOTAL Accunt 154 (Enter Total of lines 5 thru 11)43,342,060 42,221,176 Electc 13 Merchandise (Accunt 155) 14 Other Materials and Supplies (Accunt 156) 15 Nuclear Materials Held for Sale (Accunt 157) (Not applic to Gas Uti!) 16 Stores Expense Undistributed (Accunt 163)4,711,966 3,379,745 Electric 17 18 19 20 TOTAL Materials and Supplies (Per Balance Sheet)73,687,671 73,147,904 FERC FORM NO.1 (REV. 12-05)Page 227 Name of Respondent This wort Is:Date of Report Year/Penod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 OTHER REGULATORY ASSETS (Accunt 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 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 Balance at Debits CREDITS Balance at end of No.Other Regulatory Assets Beginning of Wñtn olf Dunng Wnllen olf Dunng Currnt QuartrNear Current the QuarterNear the Period QuarterNear Account Charged Amount (a)(b)(c)(d)(e)(f) 1 Asset Retirement Obligations- IPUC 14,749,123 1,251,626 Various 628,96 15,371,785 2 Ordei# 29414-DPUC Ordei# 04-585 3 4 SFAS 133 Mark to Market 280,459 12,958,490 244 10,999,255 2,239,694 5 6 Regulatoiy Unfunded Accu Def Inc Tax Noncurrnt 391,835,998 207,26,065 282 10,501,413 588,594,650 7 8 PCA Deferrl- IPUC order 32,m,040 47,277,755 Various 49,273,716 30,281,079 9 #27660 (amort period 6/05 thru 5/07) 10 11 PCA Prior Year Deferrl - IPUC Order 39,134,552 12,751,188 Various 64,607,616 -12,721,876 12 #27660 (amort period 06/09 thru 05/10) 13 14 Fixed Cost Adjusment (FCA) Order #30267 6,581,45 9,489,666 1823/401 6,596,995 9,474,129 15 (amort period 06/09 thru 05/10) 16 17 Prior Year FCA Order #30267 1,254,247 6,602,763 400 4,99,495 2,866,515 18 19 Idaho - Demand Side Management - IPUC order 1,621,331 270,217 401 1,891,54 20 #27660 (amort period 7/98 thru 6/10) 21 22 Excess Power Deferrl 06/07 - IPUC Order #07-555 1,542,629 46,703 Various 1,978,94 29,386 23 (amort period 10/09 thru 02112) 24 25 IPUC Grid West loans -IPUC order #30157 372,871 15,536 1823/401 201,973 186,434 26 (amort period 1/07 -12/11) 27 28 FERC Grid West Expense - ER08-629-000 279,321 6,983 401 90,779 195,525 29 (amort period 05/08 thru 04/13) 30 31 SFAS 106/158 Past Retirement Benefits 15,324,165 5,917,008 2283 2,209,430 19,031,743 32 IPUC order #30256 33 34 SFAS 87/158 Pension Accumulated ( 1.925,704)2,888,556 282 160,100,880 -159,138,028 35 IPUC order #30256 36 37 Pension Deferred FERC Porton 715,538 645,878 1823/2283 1,211,025 150,391 38 39 Pension Deferred Oreon Order UE-213 572,286 416,002 2283/4073 48,398 939,890 40 41 FAS 87 Deferrd Pension-I PUC order #30333 37,963,279 33,407,805 Various 62,821,496 8,549,588 42 43 FIN 48 Adjustment-Interest Payable-Order #30256 152,701,210 20,256,28 2283 9,247,401 163,710,092 44 TOTAL 715,831,853 501,942,326 456,348,295 761,425,884 FERC FORM NO. 1/3-Q (REV. 02-04)Page 232 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 OTHER REGULATORY ASSETS (Accunt 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 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 amorization. Line Descrption and Purpose of Balance at Debits CREDITS Balance at end of No.Other Regulatory Assets Beginning of Wñten off Dunng Wntten off Dunng Currnt QuartrlY ear Currnt the QuartrlY ear the Period QuarterlY ear Accunt Charged Amount (a)(b)(c)(d)(e)(f) 1 2 ID DSM Rider Reclass- 29026 9,718,518 50,188,794 254 42,314,374 17,592,938 3 4 PCAM Oreon 2008 Order #08-238 5,485,419 1,119,455 1823/254 64,201 5,956,673 5 6 PCAM Interest Reserve 2008 Order #08-238 390,563 Various 669,237 -278,674 7 8 Exce Power Deferrl 2007 6,193,112 1,408,245 1823/4210 636,666 6,964,691 9 IPUC order #09-189 10 11 2007 EPC Interest Reserve Order #09-189 612,48 1823/4210 1,06,243 -452,759 12 13 Oregon DSM Rider Reclass. Advice #05-03 866,772 5,337,393 254 4,330,490 1,873,675 14 15 2009 Reorg order #30914 1,145,203 27,296 401 249,877 922,622 16 (amort period 01/10 thru 12/14) 17 18 OA IT Revenue Deferred Reserve Order #30940 4,686,838 2,941,239 186/4210 2,952,895 4,675,182 19 (amort perid 01/11 thru 12/13) 20 21 Idaho Pension Cash PUC Order #31 091 ~1823/401 9,489,405 53,169,373 22 (amort period 06/10 - 05/11) 23 24 FERC Pension Cash --1823/401 182,957 1,024,067 25 (amort period 06/10 -05/11) 26 27 Regulatory Unfunded Accu Def Inc Tax Currnt (7,774,317)7,774,317 28 29 Minor items (17)230,505 6,395,214 Various 6,408,620 217,099 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 TOTAL 715,831,853 501,942,326 456,348,295 761,425,884 FERC FORM NO.1/3-Q (REV. 02-04)Page 232.1 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 0411512011 2010/Q4 FOOTNOTE DATA iSclletlJlf! Page: 232.1 Line No.: 23 . Column: cIdaho Public Service CommissIon has authorized-iimoriTzation ü:fS-Å . 4 million over 12 months. SchedulePiiiiii- 232.1-Une No.: 26 Column:c----------------------------- FERC-h-as authori-zed amortization fo $10r th-oiisand over 12 months-:-- I FERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 MISCELLANEOUS DEFFERED DEBITS (Accunt 186) 1.Report below the particulars (details) called for concerning miscellaneous deferred debits. 2.For any deferred debit being amortized, show period of amortization in column (a) 3. Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $100,000, whichever is less) may be grouped by classes. Line Description of Miscellaneous Balance at Debits CREDITS Balance at No.Deferred Debits Beginning of Year ~çcum.Amount End of Year CharRed (a)(b)(c)(d (e)(f) 1 Rents - Rights of way 270,368 579,928 401 76,711 773,585 2 3 2008 Poll Control Bond Refin 4,347,901 18,810 181/232 4,354,700 12,011 4 5 Advance prepaid coal royalties 1,507,205 3,006 Various 76,992 1,433,219 6 7 Security plan 20,866,261 701,574 165 520,406 21,047,429 8 9 American Falls bond refinance 220,709 401 14,552 206,157 10 (amort period 4/00 thru 7/26) 11 12 Prepaid Credit Facility 253,368 431 193,068 60,300 13 14 Company owned Life Insurance 5,787,403 1,596,192 Various 1,759,192 5,624,403 15 16 American Falls water rights 15,716,965 401 1,042,009 14,674,956 17 (amort period 1/06 thru 12/25) 18 19 Milner bond guarantee 8,509,091 253 1,063,636 7,445,455 20 (amort period 2/07 - 2/17) 21 22 American Falls - bond refinance 727,987 401 47,999 679,988 23 (35 year amortzation) 24 25 Shelf Registrtion - 2008 974,055 262,043 181/232 1,236,098 26 27 Shelf Registration - 2010 3,646,728 Various 1,262,834 2,383,894 28 29 Transmission Deposit-PacifiCorp 661,875 177,741 Various 151,875 687,741 30 31 Prepaid PeoplesoftPassport 109,596 486,424 186/401 287,718 308,302 32 33 Long Term Workers Compensation 1,328,786 1,328,786 Various 1,350,669 1,306,903 34 35 OATI Revenue Deferred Reserve -2,925,724 3,250,420 1823/431 2,935,409 -2,610,713 36 order #30940 37 (amort period 3 years start 38 date not yet determined) 39 40 Long-Term Firm Trans Deposits 941,654 Various 22,591 919,063 41 42 Minor Items & Job Orders (9)137,028 9,387,080 Various 9,345,329 178,779 43 44 45 46 47 Misc. Work in Progress 48 ueterreO Kegulatory Comm. Expenses (See pages 350 - 351) 49 TOTAL 58,492,874 55,131,472 FERC FORM NO.1 (ED. 12-94)Page 233 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ACCUMULATED DEFERRED INCOME TAXES (Accunt 190) 1. Report the information called for below concerning the respondents accounting for deferred income taxes. 2. At Other (Specify), include deferrals relating to other income and deductions. Line No. escrption and Location (a) Electric -847,076 8,334,734 21,611,994 -509,154 7,061,283 6,072,776 8 TOTAL Electric (Enter Total of lines 2 thru 7) 9 Gas 10 11 12 13 14 15 Other 16 TOTAL Gas (Enter Total of lines 10 thru 15 18,203,912 170,110,978 18,090,657 157,346,772 Notes FERC FORM NO.1 (ED. 12-88)Page 234 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA Schedule Page:-2~ Liii-ii No.:S--Column:a- -- ---- - --=~_-====~~=-_=~-~ ---- (Note 1): Post Retiree Benefis-VEBA AFUDC Hells Canyon Relicensing Rate Case Disallowance Stock Based Com pensation Other Employee's Long Term Deferred Compensation Post Retirement Benefis Deferred Idaho ITC Non-VEBA Pension and Benefits Oregon-Pension Expense FERC Credit OFA IRS Interest Expense Pension Expense (acct 228) Deferred GBC Bonus Deferral Delivery Accruals Total Other Electric ¡Schedule Page: 234 Line No.: 7 Column: a (Note 2): Pension Regulatory Liability for Income Taxes Postretirement Plan Minimum Pension Liability Total Other 'Schedule Page: 234 Line No.: 17 Column: a Senior Management Security Plan SMSP-Market Change of Rabbi Investments Micron-CIAC Meridian Gold Contributions Bridger Sierra Reserve-Legal Fee's Unrealized Loss on Investments Total Non Electric Beginning 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 o 12,000 (2,577) (10,275) Ending Balance 5,658,260 8,292,259 2,765,193 2,496,071 1,855,362 1,504,637 4,183,991 414,231 817,276 182,024 93,084 (22,197,832) 24,000 (514) (15,266) 21,611,994 6,072,776 59,698,538 47,183,294 9,450,830 6,474,752 122,807,414 64,358,800 46,199,137 8,025,874 8,047,399 126,631,210 13,718,388 2,669,975 1,526,244 130,567 97,738 61,000 18,203,912 15,067,824 1,626,015 1,288,363 108,455 18,090,657 I FERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 CAPITAL STOCKS (Accunt 201 and 204) 1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and preferred stock. If information to meet the stock exchange reporting requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (Le., year and company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible. 2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year. Line Class and Series of Stock and Number of shares Par or Stated Call Price at No.Name of Stock Series Authorized by Charter Value per share End of Year (a)(b)(c)(d) 1 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 FERC FORM NO.1 (ED. 12-91)Page 250 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) FiA Resubmission 04/15/2011 CAPITAL STOCKS (Accunt 201 and 204) (Continued) 3. Give particulars (details) concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued. 4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or non-cumulative. 5. State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and purposes of pledge. OUTSTANDING PER BALANCE SHEET HELD BY RESPONDENT Line (Total amount outstanding without reduction AS REACQUIRED STOCK (Accunt 217)IN SINKING AND OTHER FUNDS No.for amounts held by respondent) Sl1ares Amount Shares ~pst Sh¡:res Amount (e)(f)(g)(h)(i)0) 1 39,150,812 97,877,030 2 3 39,150,812 97,877,030 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO.1 (ED. 12-88)Page 251 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 OTHER PAID-IN CAPITAL (Accunts 208-211, inc.) Report below the balance at the end of the year and the information specified below for the respective 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 necessary. Explain changes made in any accunt during the year and give the accúnting entres efectng such change. (a) Donations Received from Stockholders (Accunt 208)-State amount and give brief explanation of the origin and purpose of each donation. (b) Reducton in Par or Stated value of Capital Stock (Accunt 209): State amount and give brief explanation of the capital change which gave rise to amounts reported under this caption including identification with the class and series of stock to which related. (c) Gain on Resale or Cancellation of Reacquired Capital Stock (Accunt 210): Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. (d) Miscellaneous Paid-in Capital (Accunt 211 )-Classify amounts included in this accunt accrding to captions which, together with brief explanations, disclose the general nature of the transactions which gave rise to the reported amounts. i~e 'f:)"~glnto. 1 Accunt 208 - Donations received from stockholders - None 2 3 Accunt 209 - Reduction in par or stated value of Capital Stock - 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 wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 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 respect to any class or series of stock, attch a statement giving particulars (details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged. Line Class and Series of Stock Balance at End of Year No.(a)(b) 1 Common Stock 2,096,925 2 3 4 5 6 7 8 9 10 Explanation of Changes during the year: 11 12 13 14 15 16 17 18 19 20 21 22 TOTAL 2,096,925 FERC FORM NO.1 (ED. 12-87)Page 254b Name of Respondent This ~ort Is:Date of Report Year/Penod of Report Idaho Power Company (1) An Onginal (Mo, Oa, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 LONG-TERM DEBT (Accunt 221, 222, 223 and 224) 1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt. 2. In column (a), for new issues, give Commission authonzation numbers and dates. 3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a descnption of the bonds. 4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 5. For receivers, certificates, show in column (a) the name of the court -and date of court order under which such certificates were issued. 6. In column (b) show the pnncipal amount of bonds or other long-term debt onginally issued. 7. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt onginally 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 Senes of Obligation, Coupon Rate Pnncipal Amount Total expense, No.(For new issue, give commission Authonzation numbers and dates)Of Debt issued Premium or Discunt (a)(b)(c) 1 Accunt 221: 2 First Mortgage Bonds: 3 4.50% Senes due 2020 130,000,000 1,190,698 4 234,601 0 5 6 5.50% Senes due 2033 70,000,000 728,701 7 36,400 0 8 9 6.15% Senes Due 2019 100,000,000 1,034,909 10 184,949 0 11 12 3.40% Senes due 2020 OPUC UF42631PUC IPC-E-10-10 WPSC 20005-32-ES-10 100,000,000 498,864 0 13 14 5.30% Senes Due 2035 60,000,000 408,411 0 15 3,802,019 16 17 6.60% Senes due 2011 120,000,000 860,502 18 19 4.25%Senes due 2013 70,000,000 641,201 20 372,696 0 21 22 4.75% Senes due 2012 100,000,000 944,356 23 1,047,617 0 24 25 6.00% Senes due 2032 100,000,000 1,191,216 26 543,244 0 27 28 5.875% Series due 2034 55,000,000 -585,759 29 746,961 0 30 31 5.50% Senes due 2034 50,000,000 524,419 32 383,322 0 33 TOTAL 1,617,04,000 24,685,286 FERC FORM NO.1 (ED. 12-96)Page 256 Name of Respondent This Report Is:Date of Report Year/Penod of Report Idaho Power Company (1) (!An Original (Mo, Da, Yr)End of 2010/Q4 (2) riA Resubmission 04/15/2011 LONG-TERM DEBT (Accunt 221, 222, 223 and 224) (Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium on Debt - Credit. 12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid during year. Give Commission authorization numbers and dates. 13. If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee and purpose of the pledge. 14. If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. 15. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Account 427, interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies. 16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued. AMORTIZATION PERIOD uLltstanç:in~Une Nominal Date Date of (Total amount outstan ing without Interest for Year No. of Issue Matunty Date From Date To reduction for amounts held by Amount (d)(e)(f)(g) resllMent) (i) 1 2 11/20/09 311/20 11120/09 311/20 130,000,000 5,850,000 3 4 5 05/01/03 04/01/33 05/01/03 03/31/33 70,000,000 3,850,000 6 7 8 4/1/09 4/1/19 4/1/09 4/1/19 100,000,000 6,150,000 9 10 11 11/1/10 51112020 1111/10 511120 100,000,000 1,142,778 12 13 08/26/05 08/26/35 08/26/05 08/26/35 60,000,000 3,180,000 14 15 16 03/02/01 03/02/11 03/02/01 03/02/11 120,000,000 7,920,000 17 18 05/01/03 10/01/13 05/01/03 09/29/13 70,000,000 2,975,000 19 20 21 11/15/02 11/15112 11/15/02 11/15/12 100,000,000 4,750,000 22 23 24 11/15/02 11/15/32 11/15/02 11/15/32 100,000,000 6,000,000 25 26 27 08/16/04 08/16/34 08/16/04 08/16/34 55,000,000 3,231,250 28 29 30 03/26/04 03/15/34 03/26/04 03/15/34 50,000,000 2,750,000 31 32 1,612,790,455 80,490,049 33 FERC FORM NO.1 (ED. 12-96)Page 257 Name of Respondent This wort Is:Date of Report Year/Penod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) FiA Resubmission 04/15/2011 LONG-TERM DEBT (Accunt 221,222,223 and 224) 1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt. 2. In column (a), for new issues, give Commission authorization numbers and dates. 3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds. 4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 5. For receivers, certificates, show in column (a) the name of the court -and date of court order under which such certificates were issued. 6. In column (b) show the principal amount of bonds or other long-term debt originally issued. 7. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued. 8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount. Indicate the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted. 9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote the date of the Commission's authorization of treatment other than as specified by the Uniform System of Accounts. Line Class and Senes of Obligation, Coupon Rate Pnncipal Amount Total expense, No.(For new issue, give commission Authonzation numbers and dates)Of Debt issued Premium or Discount (a)(b)(c) 1 2 4.85% Senes Due 2040 OPUC UF4263 IPUC IPC-E-10-10 WPSC 20005-32-ES-10 100,000,000 169,984 D 3 4 6.30% Senes due 2037 140,000,000 1,495,799 5 278,367 D 6 7 6.25% Series due 2037 100,000,000 1,141,489 8 267,677 D 9 10 Port of Morrow Variable due 2027 4,360,000 188,545 11 12 Humboldt Vanable due 2024 49,800,000 1,697,856 13 14 Sweetwater Vanable due 2026 116,300,000 3,026,122 15 16 17 6.025 % Senes Due 2018 120,000,000 1,630,120 18 19 Subtotal Accunt 221 1 ,585,460,000 24,685,286 20 21 Accunt 222 - Reaquired Bonds 22 23 Accunt 223: Advances for Associated Companies 24 25 Accunt 224: 26 Bond Guarantee - American Falls 19,885,000 27 Note Guarantee - Milner Dam 11,700,000 28 Subtotal Accunt 224 31,585,000 29 30 31 32 33 TOTAL 1,617,045,000 24,68,286 FERC FORM NO.1 (ED. 12-96)Page 256.1 . Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) (!An Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 LONG-TERM DEBT (Accunt 221,222,223 and 224) (Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium on Debt - Credit. 12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid during year. Give Commission authorization numbers and dates. 13. .If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee and purpose of the pledge. 14. If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. 15. If interest expense was incIJrred 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!tstan!JJnS LineNominal Date Date of (Total amount outstan ing without Interest for Year No.of Issue Maturity Date From Date To reduction for amounts held by Amount (d)(e)(f)(g) resPYh)dent) (i) 1 2/15/10 8/15/40 2/15110 8/15/40 100,000,000 1,630,139 2 3 6/22/07 6/15/2037 6/22/07 6/15/2037 140,000,000 8,820,000 4 5 6 10/18/07 10/15/2037 10/18/07 10/15/2037 100,000,000 6,250,000 7 8 9 05/1700 02/01/27 05/17/00 02101/27 4,360,000 90,432 10 11 10/22103 12101/24 11/01/03 12/01/24 49,800,000 2,564,700 12 13 10/3/06 7/15/26 10/3/06 7/15/2026 116,300,000 6,105,750 14 15 16 7/0108 7/15/18 7/10/08 7/15/08 120,000,000 7,230,000 17 18 1,585,460,000 80,490,049 19 20 21 22 23 24 25 04/26/00 2/1/25 19,885,000 26 02/10/92 7,445,455 27 27,330,455 28 29 30 31 32 1,612,790,455 80,490,049 33 FERC FORM NO.1 (ED. 12-96)Page 257.1 THIS PAGE INTENTIONALLY LEFT BLANK Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) FiA Resubmission 04/15/2011 RECONCILIATION OF REPORTED NET INCOME WITH TAXBLE INCOME FOR FEDERAL INCOME TAXES 1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accuals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount. 2. If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members. 3. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote. Line Partculars (Details)Amount No.(a)(b) 1 Net Income for the Year (Page 117)140,634,223 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 -3,475,271 28 Show Computation of Tax: 29 Tenative Federal Tax (g 35%-1,216,345 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) 2S An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA Schedilijje:-iiftIii-iio::-S----Coliimn:b--------------..-----~-------------;004003-CONSTRUCTION ADV-252 $ (3,638,428)004005-AVOIDED COST INT CAP 10,496,226 00401 O-EMISSION ALLOWANCE-254.409-411 2,022,525 004013-CIAC AS TAXBLE INC IN ACCT 107 (3,796,723)004021-ENGINEERING FEES-IN ACCT 107 -FED ONLY 23,493004022-FERC CREDIT OFA-254.307 (620,808)004506-CIAC-MERIDIAN GOLD (56,560)004507-CIAC-MICRON-DRAM (608,470)Total $ 3,821,255 'Schedu/e 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 005023-PENSION EXPENSE-Acct 228 005033-NONVEBA PEN&BEN-Acct 228 005035-PCA EXPENSE DEFERRAL 005043-AMERICAN FALLS - FALLING WATER CONTRACT-FT 005047-0THER 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 005510-FINES & PENALTIES-OPERATING 005531-RATE CASE DISALLOWANCES-REVERSE AMORT 005532-DELIVERY ACCRUALS-253.550 005537-BRIDGER SIERRA RESERVE-LEGAL FEES-Acct 228.4 005540-UNREALIZED LOSS ON INVESTMENTS-Acct 124 Total $ 6,833,881 (349,041) (667,857) 287,966 (81,597) 281,628 (10,000,000) 600,000 (429,332) (22,723) (86,638) (56,779,214) (407,649) 53,361,395 219,181 (471,456) 211,660 103,433 186,435 10,624 83,796 (32,055) (4,504,939) 71,720 (192,580) 884,236 (201,936) (407,115) 823,695 2,383,660 (203,479) (296,299) (107,585) (250,000) (156,030) $ (9,304,215) _......_- ----- -~~---------_...._...~--~-~._. 'Schedule Page: 261 Line No.: 15 Column: b 007010-AFUDC HC RELICENSING-ACCT 229 IFERC FORM NO.1 (EO. 12-87) $ (11,316,461) 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 1(2)A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA 007011-0ATI REVENUE DEFICIENCY 007501-REVERSE EQUITY EARNINGS OF SUBSIDIARIES 007502-ALLOWANCE FOR OFUDC 007503-ALLOWANCE FOR BFUDC 007504-RECLASS TAX EXEMPT INTEREST-FED ONLY Total 303,355 7,546,333 16,551,145 10,675,095 5,796 _ 23,765,263$ '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 008038-0REGON EXCESS PWR SUPPLY COSTS 008039-ST TAX-NOT DEDUCTED ON PRIOR RETURN 008041-AM FALLS - UNAMORTIZED DEBT EXP 008042-GAIN/LOSS ON REACQUIRED DEBT-FT 008057 -REORGANIZATION COSTS 008072-INTANGIBLE ASSET-LABOR DEDUCT-107-FED ONLY 008073-REPAIRS DEDUCTION 008071-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 IRS INTEREST EXPENSE STATE INCOME TAX DEDUCTED ON FEDERAL RETURN Total $ (249,151) 66,918,590 (1,972,951 ) 7,259,992 (229,000)34,869 8,144,207 (1,195,682) 813,266 (47,999) (915,215) (222,581) 1,561,500 30,000,000 (140,840) 169,988 72 (578,245) 51,028 5,459,423 _ $ 114,861,271 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 2010/Q4 (2) Fi A Resubmission 04/15/2011 TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR 1. Give partculars (details) of the combined prepaid and accued tax 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 been 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 footnote and designate whether estimated 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 of this page is not affeced by the inclusion of these taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accunts through (a) accals credited to taxes accued, (b)amounts credited to proportons of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accunts other than acced 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 ascertined. ine Kind of Tax BALANCE AT BEGINNING OF YEAR c1~~~~T~:ff Adjust- No.(See instruction 5)Taxes Accrer:Prepaid Taxes ~nng ~~~g ments (Accunt 236)(Include in Accunt 165)ear (a)(b)(c)(d)(e)(f) 1 Federal: 2 Income -5,203,080 -62,281,493 -46,400,085 3 Social Security - (FOAB)2,124 12,457,819 12,459,015 4 Unemployment 120,285 120,285 5 Subtotal Federal -5,200,956 -49,703,389 -33,820,785 6 7 State of Idaho: 8 Propert 5,673,820 225 14,934,613 14,373,248 9 Non-Operating 21,866 17,978 28,188 10 Income -4,578,526 -5,372,288 -11,007,839 11 KWH 119,182 1,645,778 1,667,811 12 Unemployment -3 1,071,470 1,071,471 -3 13 Regulatory Commission 1,837,184 1,837,184 14 Business License - Sho Ban 150 300 150 15 Subtotal Idaho 1,236,339 375 14,135,035 7,970,213 -3 16 17 State of Oregon 18 Propert 1,090,708 2,228,127 2,397,398 19 Non-Operating Propert 766 1,605 1,676 20 Income -261,555 -118,383 -327,364 21 Regulatory Commission 21,300 92,603 113,903 22 Unemployment 7 36,776 36,776 7 23 Franchise 160,894 713,129 667,258 28,447 24 Subtotal Oregon -79,354 1,091,474 2,953,857 2,889,647 28,454 25 26 State of Montana: 27 Propert 119,148 210,443 224,454 28 Subtotal Montana 119,148 210,443 224,454 29 30 State of Nevada: 31 Propert 533,334 1,108,774 1,143,643 32 Business Tax 33 Subtotal Nevada 533,334 1,108,774 1,143,643 34 35 State of Wyoming 36 Corporate License 3,950 3,950 37 Propert 564,102 1,271,134 1,199,669 38 Subtotal Wyoming 564,102 1,275,084 1,203,619 39 Other States Income 106,794 -129,661 -32,802 40 Payroll Adjustment -13,686,351 41 TOTAL -3,253,927 1,625,183 -43,836,208 -20,422,011 28,451 FERC FORM NO.1 (ED. 12-96)Page 262 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) riA Resubmission 04/15/2011 TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued) 5. If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year, identifying the year in column (a). 6. Enter all adjustments of the accrued and prepaid tax 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 deductons or otherwise pending transmittal of such taxes to the taxing authority. 8. Report in columns (i) through (i) how the taxes were distributed. Report in column (I) only the amounts charged to Accunts 408.1 and 409.1 pertining to electric operations. Report in column (I) the amounts charged to Accunts 408.1 and 109.1 pertining to other utility departents and amounts charged to Accunts 408.2 and 409.2. Also shown in column (I) the taxes charged to utilty plant or other balance sheet accunts. 9. For any tax apportioned to more than one utility departent or accunt, state in a footnote the basis (neceity) of apportioning such tax. BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Une (Taxes accued P,epald T.,as ~ .""""n"." ,-,Adjustments to Ret.Other No. ACC~m236)(Incl. in Accunt 165) (Accunt 408.1,409.1) (Accunt 409.3)Earnings (Accunt 439)(h) (i) 0)(k)(I) 1 -21,084,488 -59,254,526 ~ 927 12,457,819 3 120,285 4 -21,083,561 -46,676,422 -3,026,967 5 6 7 6,798,477 14,934,613 8 11,656 ~1,057,025 -4,800,681 97,149 1,645,778 11 -1 1,071,470 12 1,837,184 13 300 14 7,964,306 14,688,664 -553,629 15 16 17 1,177,346 2,228,127 18 838 ~-52,574 -91,673 20 92,603 21 36,776 22 178,317 713,129 23 125,743 1,178,184 2,978,962 -25,105 24 25 26 105,137 210,443 27 105,137 210,443 28 29 30 568,203 1,108,774 31 32 568,203 1,108,774 33 34 35 3,950 36 635,567 1,271,134 37 635,567 1,275,084 38 9,936 -126,949 ~ -13,686,351 40 -12,242,872 1,746,387 -40,227,795 -3,608,413 41 FERC FORM NO.1 (ED. 12-96)Page 263 THIS PAGE INTENTIONALLY LEFT BLANK Name of Respondent This Report is:Date of Report Year/Period of Report (1) ó An Original (Mo, Da, Yr) Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 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 2010 this cross-check will not work as the total of lines 14-16 on page 114 is $ 73,298,449 additional expense 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 assocaited with account 236 or 165. Therefore FIN #48 will show up on page 114 but will not be on pages 262 & 263. 'Schedule Page: 262Account 409.2 234 Line No.: 2 Column: i $ (2,812,996) (213,971) Total $ (3,026,967) ¡Schedule Page: 262 Line No.: 9 Column: i Account 409.2 $ 17,978 ¡Schedule Page: 262 Line No.: 10 Column: iAccount 409.2 $ (533,113)234 (38,494) Total $ (571,607) ----- ¡Schedule Page: 262Account 409.2 Schedule Page: 262Account 409.2 234 Line No.: 19 Column: i $ 1,605 Line No.: 20 Column: i $ (24,753) (1,957) Total $ (26,710) ¡Schedule Page: 262 Line No.: 39 Column: iAccount 409.2 $ (2,059)234 (653) $ (2,712) IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 ACCUMULA ED DEFERRED INVESTMENT TAX RED ITS (Accunt 255) Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utilty and nonutility operations. Explain by footnote any correction adjustments to the account balance shown in column (g).Include in column (i) the average period over which the tax credits are amortized. ine Accunt No.Subdi~~sions of Year Deferred for Year Current Yeats Income Adjustments(b) Accur:t No. Arount Accurit NO. AAouri ( )(c) (d) (e) (f) g 1 Electric Utiity 23% 34%825,558 88,71~ 47% 510%27,102,330 1,589,64€ 6 1,293,701 26,72~ 7 44,283,936 411.4 1,844,480 411.4 1,672,587 8 TOTAL 73,505,525 1,844,480 3,371,67C 9 Other (List separately and show 3%, 4%, 7%, 10% and TOTAL) 10 Line 6 Col A 11% 11 12 State of Idaho 44,283,936 411.4 1,844,481 411.4 1,672,581 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 266 ACCUMULATED D This ~ort Is: (1) ~An Original (2) A Resubmission FERRED INVESTMENT TAX CREDI Date of Report (Mo, Da, Yr) 04/15/2011 S Accunt 255) (continued) Year/Period of Report End of 2010/Q4 Name of Respondent Idaho Power Company ADJUSTMENT EXPLANATION Line No. 736,844 9.31 1 2 3 4 5 6 7 8 9 25,512,684 1,266,978 44,455,829 71,972,335 17.05 48.41 26.48-~---~-~-~--~ 10 11 12 13 14. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 44,455,830 FERC FORM NO.1 (ED. 12-89)Page 267 THIS PAGE INTENTIONALLY LEFT BLANK Name of Respondent This 7!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 OTHER DEFFERED CREDITS (Accunt 253) 1.Report below the particulars (details) called for concerning other deferred credits. 2.For any deferred credit being amortized, show the period of amortzation. 3.Minor items (5% of the Balance End of Year for Accunt 253 or amounts less than $100,000, whichever is greater) may be grouped by classes. Line Descrption and Other Balance at DEBITS Balance at No.Deferred Credits Beginning of Year Contra Amount Credits End of Year (b) Accunt (f)(a)(c)(d)(e) 1 Smart Grid various 52,765,478 62,803,733 10,038,255 2 3 Point to Point Transmission Study 1,741,105 various 1,671,495 723,676 793,286 4 5 FTV 4,866,666 400 400,000 4,466,666 6 7 Sho Ban Trans ROW 378,150 242 115,650 262,500 8 9 Delivery Accuals 97,063 107/401 622,605 544,592 19,050 10 11 Milner Fallng Water 1,861,890 186 1,063,636 634,305 1,432,559 12 13 Postretirement Benefits 4,516,526 401 667,857 3,848,669 14 15 Directors Deferred Compensation 4,329,923 131 340,677 622,304 4,611,550 16 17 IBM Mainframe Softare Licenses 1,514,798 232 393,486 1,121,312 18 (amort period 2010 - 2015) 19 20 Minor Items (2)57,150 various 338,774 356,046 74,422 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 TOTAL 19,363,271 58,379,658 65,684,656 26,668,269 FERC FORM NO.1 (ED. 12-94)Page 269 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ACCUMULATED DEFFERED INCOME TAXES - OTHER PROPERTY (Accunt 282) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes rating to propert not subject to accelerated amortzation 2. For other (Specify),include deferrals relating to other income and deductions. CHANGES DURING YEAR Line No. Accunt Balance at Beginning of Year Amounts Debited to Accunt 410.1 (c) Amounts Credited to Accunt 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 Classification of TOTAL 11 Federal Income Tax 12 State Income Tax 13 Local Income Tax 282,033,763 40,025,883 37,265,774 382,135,977 664,169,740 40,025,883 37,265,774------~~-~--------~ -~ -~--- 558,484,600 105,685,140 39,880,644 145,239 36,776,391 489,383 NOTES FERC FORM NO.1 (ED. 12-96)Page 274 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Accunt 282) (Continued) 3. Use footnotes as required. CHANGES DURING YEAR Amounts Debited Amounts Credited to Accunt 410.2 to Accunt 411.2 ADJUSTMENTS Amount Balance at End of Year Line No.Debits 182 157,212,32 197,291,82 7 8 9 o 601,940,14 11 105,069,20 12 13 ---~--~------- ------- ~-~~--- -~---~- ~--- ~ ---~157,212,32 131,878,19 25,334,12 172,229,48 25,062,33 NOTES (Continued) FERC FORM NO.1 (ED. 12-96)Page 275 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 04/15/2011 2010/Q4 FOOTNOTE DATA !Schedule Page: 274 Line No.: 2 Column: b 2,010 Changes during Year Ad Dr AdiCr 2,010 Beginning DR to CRto DR to CRto Acc.Acc.Ending Accunt Balance 410.1 411.1 410.2 411.2 cr Amt dr Amt Balance (a)b c d e f g h i i k Acclerated Depreciation 269,668,778 38,734,246 36,916,284 271,486,739 Intangible Asset-Labor Oed 13,029,653 230,969 13,260,623 Valmy Capitalized Items 504,266 76,500 427,766 Engineering Fees in Acc 107 (133,441)13,210 21,433 (141,663) Misc Softare Develop Costs 365,323 (281,396)83,927 Taxable CIAC in CWIP Bal.(1,400,817)1,328,853 251,557 (323,520\ TOTAL Line 2 282,033,763 40,025,883 37,265,774 0 0 0 0 284,793,872 IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ACCUMULATED DEFFERED INCOME TAXES - OTHER (Account 283) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. 2. For other (Specify),include deferrals relating to other income and deductions. 1 Accunt 283 2 Electric 3 Other Electric -- See Note 4 5 6 7 (a) Balance at Beginning of Year (b) Line No. Accunt 8 Other -- See Note 9 TOTAL Electrc (Total of lines 3 thru 8) 10 Gas 11 12 13 14 15 16 17 TOTAL Gas (Total of lines 11 thru 16) 18 Other - See Note 19 TOTAL (Acc 283)(EnterTotal of lines 9, 17 and 18) 20 Classification of TOTAL 21 Federal Income Tax 22 State Income Tax 23 Local Income Tax 91,781,031 17,631,332 12,664,760 2,432,932 26,789,995 5,146,424 NOTES FERC FORM NO.1 (ED. 12-96)Page 276 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ACCUMULATED DEFERRED INCOME TAXES - OTHER (Accunt 283) (Continued) 3. Provide in the space below explanations for Page 276 and 277. Include amounts relating to insignificant items listed under Other. 4. Use footnotes as required. CHANGES DURING YEAR Amounts Debited Amounts Credited to Accunt 410.2 to Accunt 411.2 ADJUSTMENTS Balance at End of Year (k) Line No. 232,171 44,601 59,376 11,407 5,744,099 1,103,436 25,656,008 3 4 5 6 7 73,705,667 8 99,361,675 9 o 11 12 13 14 15 16 17 265,485 18 99,627,160 19 o 83,572,690 21 16,054,470 22 23 6,847,535 6,847,535~~--~--~----~----------~-~------- ~~~--------- ---~------~---------- 276,772 276,772 70,783 70,783 6,847,535 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 04/15/2011 2010/Q4 FOOTNOTE DATA 'Schedule Page: 276 Line No.: 3 Column: b 2010 Changes durin Year AdDr Adicr 2010 Beginning DR to CRto DR to CRto Acc.Acc Ending Accunt Balance 410.1 411.1 410.2 411.2 cr Amt dr Amt Balance (a)b c d e f a h i i k PCA Expense Deferral 27,918,362 8,843,833 29,705,470 7,056,724 Conservation Programs 4,772,178 4,116,522 1,278,228 7,610,472 Oregon Excess Power Costs 3,114,987 558,151 2,556,836 Oregon PCAM 2,144,525 240,6~7 165,328 2,219,814 IPUC Grid West Loans 145,774 72,887 72,887 OA TT Revenue Deficiency 688,508 122,588 3,991 807,104 Reorganization Costs 447,717 87,018 360,699 FERC Grid West Expense 109,201 32,760 76,440 OPUC Grid West Loans 27,269 10 4,163 23,116 Intervenor Funding Orders 34,808 12,915 384 47,340 Fixed Cost Adjustment 3,063,369 1,761,206 4,824,575 PS & i Costs-Coal & CHP Plants 28,039 28,039 (0) TOTAL 42,494,736 15,097,692 31,936,419 ----25,656,008 'Schedule Page: 276 Line No.: 8 Column: b Pension 59,698,538 190 4,660,262 64,358,800 Postretirement Plan 5,990,982 190 1,449,478 7,440,460 Unrealized gains on Mkt Secu 1,168,611 219 737,796 1,906,407 TOTAL 66,858,132 -----6,847,535 73,705,667 Schedule Page: 276 Line No.: 18 Column: b Advance Coal Royalties 246,755 66,347 19,548 293,554 Oregon Non-Op Prop Tax Adj 299 28 328 Unrealized GIL From Rabbi Tst (187,558)210,397 51,236 (28,397) TOTAL 59,496 --276,772 70,783 --265,485 IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Rèspondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 OTHER REGULATORY LIABILITIES (Accunt 254) 1. Report below the particulars (details) called for conceming other regulatory liabilties, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less),may be grouped by classes. 3. For Regulatory Liabilties being amortized, show period of amortization. Balance at Begining DEBITS Balance at End Line Descrption and Purpose of of Current of Current No.Other Regulatory Liabilties QuarterlYear Accunt Amount Credits QuarterlYearCredited (a)(b)(e)(d)(e)(f) 1 Market to Market Short Term -IPUC Order#28661 502,669 175 1,027,997 1,09,554 573,226 2 3 Oreon Solar Pilot -Advice # 10-11 Varius 223,745 421,370 197,625 4 5 FAS 133 - Market to Market-IPUC Order # 28661 212,580 175 470,50 257,920 6 7 Oreon Gren Tags 182 28,227 223,492 195,265 8 9 Emission Sales IEEP- Order #30529 479,101 Varius 175,477 67,587 371,211 10 11 Unfunded Accumulate Deferr Income Tax 47,183,294 190 4,336,426 3,352,270 46,199,138 12 13 FERC Credit for OFA -IPUC Order #30754 1,086,401 401 672,542 51,734 465,593 14 (amort period 09/06 - 09/11) 15 16 Regulatory unfunded Accum Deferrd Income Tax Various 533,17 7,774,317 7,241,146 17 18 Minor Items (4)14,034 Various 389,04 411,712 36,698 19 20 21 22 23 24 25 26 . 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL 49,478,079 7,857,133 13,658,956 55,279,902 FERC FORM NO. 1/3-Q (REV 02-04)Page 278 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This Report Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC OPERATING REVENUES (Accunt 400) 1. The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (f), and (g). Unbiled revenues and MWH related to unbiled revenues need not be reported separately as required in the annual version of these pages. 2. Report below operating revenues for each prescribed accunt, and manufactured gas revenues in total. 3. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accunts; except that where separate meter readings are added for billing purposes, one customer should be counted for each group of meters added. The -average number of customers means the average of twelve figures at the close of each month. 4. If increases or decreases frm previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a fotnote. 5. Disclose amounts of $250,000 or greater in a footnote for accunts 451, 456, and 457.2. (a) Operating Revenues Year to Date Quarterly/Annual (b) Operating Revenues Previous year (no Quartrl) (c) Line No. Title of Accunt 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 (444) Public Street and Highway Lighting 7 (445) Other Sales to Public Authorities 8 (446) Sales to Railroads and Railways 9 (448) Interdepartmental Sales 1 0 TOTAL Sales to Ultimate Consumers 11 (447) Sales for Resale 12 TOTAL Sales of Electricity 13 (Less) (449.1) Provision for Rate Refunds 14 TOTAL Revenues Net of Provo for Refunds 15 Other Operating Revenues 16 (450) Forfeited Discounts 17 (451) Miscellaneous Service Revenues 18 (453) Sales of Water and Water Power 19 (454) Rent from Electc Propert 20 (455) Interdepartmental Rents 21 (456) Other Electrc Revenues 22 (456.1) Revenues from Transmission of Electricity of Others 23 (457.1) Regional Control Service Revenues 24 (457.2) Miscellaneous Revenues 25 26 TOTAL Other Operating Revenues 27 TOTAL Electrc Operating Revenues 338,716,361 138,394,166 3,278,628 339,240,028 141,529,986 3,230,165 880,995,785 78,133,502 959,129,287 10,667,522 948,461,765 893,479,498 94,373,321 987,852,819 -2,551,647 990,404,466 3,532,831 3,811,350 21,141,127 18,272,233 44,517,995 15,398,402 32,457,459 1,050,873 84,590,355 1,033,052,120 55,591,915 1,045,996,381 FERC FORM NO. 1/3-Q (REV. 12-05)Page 300 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da. Yr) (2) A Resubmission 04115/2011 ELECTRIC OPERATING REVENUES (Accunt 400) 6. Commercial and industnal Sales, Accunt 442. may be classified accrding to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by th respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Accunt 442 of the Uniform System of Accunts. Explain basis of classification in a footnte.) 7. See pages 108-109, Importnt Changes During Period, for importnt new terrtory added and importnt rate increase or decreases. 8. For Unes 2,4.5.and 6. see Page 304 for amounts relating to unbiled revenue by accunt. 9. Include unmetered sales. Provide details of such Sales in a footnote. MEGAWATT HOURS SOLD Year to Date Quartrly/Annual Amount Previous year (no Quarterl)~) 00 AVG.NO. CUSTOMERS PER MONTH Line Current Year (no Quarterly) Previous Year (no Quarterly) No.(ij (g) 5,439,730 5,476,690 81,571 81,532 3,075,379 3.140,209 124 127 5 30,016 30,938 1,459 1,372 6 7 8 9 13,512,504 13,948,280 490,705 488.175 10 1,981,936 2,836,028 11 15,494,440 16,784.308 490.705 488,175 12 13 15,494,440 16,784,308 490,705 488,175 14 Line 12. column (b) indudes $ Line 12, column (d) indudes -3,346,469 -25,409 of unbiled revenues. MWH relating to unbiled revenues FERC FORM NO.1/3-Q (REV. 12-05)Page 301 THIS PAGE INTENTIONALLY LEFT BLANK Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) riA Resubmission 04/15/2011 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 prescrbed 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 accunt 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 entres in column (d) for the special schedule should denote the duplication in number of reported customers. 4. The average number of customers should be the number of bils rendered during the year divided by the number of biling periods during the year (12 if all billngs are made monthly). 5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue biled pursuant thereto. 6. Report amount of unbiled revenue as of end of year for each applicable revenue accunt subheading. ..ine Numoer ano I ite or Kate sCheOule MWh ::010 Revenue Average Numoer I'vvnßrSares ty~'S'trcrr No.(a)(b)(c)of c~~~omers Per ?~stomer (f) 1 440 - Residential Sales: 2 01 - Residential 4,973,73~396,218,848 407,409 12,208 0.0797 3 03 - Residential Master Meter 4,957 377,729 22 225,318 0.0762 4 04 - Residential - EW 713 56,211 44 16,205 0.0788 5 05 - Residential - TOO 1,128 88,884 76 14,842 0.0788 6 15 - Dusk to dawn lighting 2,886 528,937 0.1833 7 Unbiled Revenues -16,053 -1,074,454 0.0669 8 Other Revenues 4,411,323 9 Total440 4,967,370 400,607,478 407,551 12,188 0.0806 10 11 442-Commercial & Industrial Sales 12 07 - General service 163,316 16,033,397 31,260 5,224 0.0982 13 09 - General service 409,534 23,044,182 181 2,262,619 0.0563 14 09 - General service 3,137,839 187,745,653 30,345 103,405 0.0598 15 09 - General service 5,321 299,881 3 1,773,667 0.0564 16 15 - Dusk to Dawn Light 4,159 691,087 0.1662 17 19 - Uniform rate contracts 2,109,565 98,195,956 116 18,185,905 0.0465 18 19 - Uniform rate contracts 7,166 368,986 1 7,166,000 0.0515 19 19 - Uniform rate contract 114,540 5,282,385 4 28,635,000 0.0461 20 24 - Irrgation Pumping 1,706,632 110,511,488 18,609 91,710 0.0648 21 40 - General service 13,154 921,212 1,173 11,214 0.0700 22 Commercial & Industrial & Unbil 843,892 33,681,230 4 210,973,000 0.0399 23 Other Revenues 334,222 24 Total 442 8,515,118 477,109,679 81,696 104,229 0.0560 25 26 444 - Public Street Lighting: 27 40 - General service 2,772 194,297 806 3,439 0.0701 28 41 - Street lighting 23,797 2,901,820 304 78,280 0.1219 2~42 - Traffc control lighting 3,379 173,468 349 9,682 0.0513 30 Other Revenues 68 9,043 0.1330 31 Total 444 30,016 3,278,628 1,459 20,573 0.1092 32 33 34 35 36 37 38 3~ 40 41 TOTAL Biled 13,537,91 884,342,253 490,7Ó€27,58~0.0653 42 Total Unbiled Rev.(See Instr. 6)-25,40~-3,346,469 C C 0.1317 43 TOTAL 13,512,50A 880,995,784 490,70€27,531 0.0652 FERC FORM NO.1 (ED. 12-95)Page 304 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 2010/04 (2) n A Resubmission 04/15/2011 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the 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 adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition Of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availabilty and reliability of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaie Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly iIing Avera~e Ave~ cation Tariff Number Demand (MW)Monthly NC Deman Monthly C emand (a)--(c)(d)(e)(f) 1 Raft River Rural Electric V6-44 8.804 8.804 7.612 2 Raft River Rural Electric V6-44 n/a n/a n/a 3 . 4 Arizona Public Service Co.~WSpp n/a n/a n/a 5 Avista Corp.WSPP n/a n/a n/a 6 Avista Corp.SF WSPP n/a n/a n/a 7 Barclays Bank PLC .WSPP n/a n/a n/a 8 Black Hils Power Inc.WSPP n/a n/a n/a 9 Black Hils Power Inc.WSPP n/a n/a n/a 10 Black Hils Power Inc.SF WSPP n/a n/a n/a 11 Bonnevile Power Administration SF WSPP n/a n/a n/a 12 BP Energy Company SF WSPP n/a n/a n/a 13 Calpine Energy Services, L.P.SF WSPP n/a n/a n/a 14 Cargil Power Markets LLC WSPP n/a n/a n/a Subtotal RO 0 0 0 Subtotal non-RO 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED. 12-90)Page 310 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 2010/Q4 (2) n A Resubmission 04/15/2011 SALES 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 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 (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. 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 required data. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)ü)(k) 53,012 720,684 1,874,031 6,000 2,600,715 1 283,995 283,995 2 3 241,500 7,866,860 7,866,860 4 25 500 500 5 2,166 82,625 82,625 6 30,800 1,348,696 1,348,696 7 2,239 2,239 8 10,819 432,266 432,266 9 6,261 190,686 190,686 10 96,800 3,628,220 3,628,220 11 85,200 3,826,100 3,826,100 12 40,800 1,412,936 1,412,936 13 584,839 584,839 14 53,012 720,684 1,874,031 289,995 2,884,710 1,928,924 0 74,030,994 1,217,798 75,248,792 1,981,936 720,684 75,905,025 1,507,793 78,133,502 FERC FORM NO.1 (ED. 12-90)Page 311 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Onginal (Mo, Da, Yr)End of 2010/Q4 (2)DA Resubmission 04/15/2011 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projected load for this service in its system resource planning). In 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 interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availabilty and reliability of service, aside from transmission constraints, must match the availabilty and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Avera~e Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly iIing Avera~e Aver~ cation Tanff Number Demand (MW)Monthly NC Demani Monthly C emand (a)(b)(c)(d)(e)(f) 1 Cargil Power Markets LLC WSPP n/a nla n/a 2 Cargil Power Markets LLC SF WSPP n/a nla n/a 3 Chelan Co PUD SF WSPP n/a n/a n/a 4 Citigroup Energy Inc.SF WSPP n/a n/a n/a 5 Conoco Phillps Company SF WSPP n/a n/a n/a 6 DB Energy Trading LLC SF WSPP n/a n/a n/a 7 EDF Trading North Amenca, LLC SF WSPP n/a n/a n/a 8 Endure Energy, LLC SF WSPP n/a n/a n/a 9 Eugene Electnc Board SF WSPP n/a n/a n/a 10 Grant CO Public Utility District #2 --SF WSPP n/a n/a n/a 11 IBERDROLA RENEWABLES, Inc.WSPP n/a n/a n/a 12 IBERDROLA RENEWABLES, Inc.SF WSPP n/a n/a n/a 13 JPMorgan Chase Bank, N.A.-n/a n/a n/a 14 J.P. Morgan Ventures Energy Corporation SF WSPP n/a n/a n/a Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 lED. 12-90\Paae 310.1 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 2010/Q4 (2) r=A Resubmission 04/15/2011 SALES 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 years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly 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-minuteintegration) 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. 7. Report in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k) the total charge shown on bills rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQJNon-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,iine 24. 10. Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)ü)(k) 624 17,862 17,862 1 331,911 12,991,788 12,991,788 2 415 15,170 15,170 3 75,325 2,393,411 2,393,411 4 3,400 116,500 116,500 5 2,400 79,696 79,696 6 10,800 426,600 426,600 7 800 400 400 8 9,600 254,700 254,700 9 2,200 80,732 80,732 10 2,104 2,104 11 76,208 2,989,230 2,989,230 12 164,828 164,828 13 2,000 86,064 86,064 14 53,012 720,684 1,874,031 289,995 2,884,710 1,928,924 0 74,030,994 1,217,798 75,248,792 1,981,936 720,684 75,905,025 1,507,793 78,133,502 FERC FORM NO.1 (ED. 12-90)Page 311.1 Name of Respondent This ~ort Is:Date of Report Year/Penod of Report Idaho Power Company (1) X An Onginal (Mo, Da, Yr)End of 2010/04 (2) nA Resubmission 04115/2011 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions ofthe service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the 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 adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availabilty and reliabilty of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Avera~e Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly iIing Avera~e Aver~ cation Tanff Number Demand (MW)Monthly NC Deman Monthly CP emand (a)(b)(c)(d)(e)(f) 1 Macquane Energy LLC WSPP n/a n/a n/a 2 Macquane Energy LLC SF WSPP n/a n/a n/a 3 Morgan Stanley Capital Group Inc.-n/a n/a n/a 4 Morgan Stanley Capital Group Inc.V6-62 n/a n/a n/a 5 Morgan Stanley Capital Group Inc.SF V6-62 n/a n/a n/a 6 Morgan Stanley Capital Group Inc.WSPP n/a n/a n/a 7 Morgan Stanley Capital Group Inc.SF WSPP n/a n/a n/a 8 Nortern California Power Agency WSPP n/a n/a n/a 9 NortWestern Energy WSpp n/a n/a n/a 10 PacifiCorp Inc.SF T-7 n/a n/a n/a 11 PacifiCorp Inc.WSPP n/a n/a n/a 12 PacifiCorp Inc.SF WSPP n/a n/a n/a 13 Portland General Electric Company WSPP n/a n/a n/a 14 Portland General Electnc Company WSPP n/a n/a n/a Subtotal RO 0 0 0 Subtotal non-RO 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED. 12-90)Page 310.2 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original .(Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 SALES FOR RESALE (Accunt 447) (Continued) OS - for other service. use this category only for thöse services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements 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 tariffs under which service, as identified in column (b), is provided. 6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute 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 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 RO/Non-RO grouping (see instrction 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) 1,371 1,371 1 73,575 3,329,198 3,329,198 2 271,134 271,134 3 150 2,300 2,300 4 144,413 4,496,237 4,496,237 5 67,560 67,560 6 400 16,808 16,808 7 15 715 715 8 1,469 1,469 9 101 3,316 3,316 10 1,211 1,211 11 1,800 66,180 66,180 12 294 294 13 5,986 150,850 150,850 14 53,012 720,684 1,874,031 289,995 2,884,710 1,928,924 0 74,030,994 1,217,798 75,248,792 1,981,936 720,684 75,905,025 1,507,793 78,133,502 FERC FORM NO.1 (ED. 12-90)Page 311.2 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 2010/04 (2) DA Resubmission 04/15/2011 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliabilty of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that serice cannot be interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliabilty of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Avera~e Actual Demand (MW) No.(Footnote Affliations)Classif-Schedule or Monthly iIing -A\tera~e Ave~ cation Tariff Number Demand (MW)Monthly NC Deman Monthly C em and (a)(b)(c)(d)(e)(f) 1 Portland General Electric Company SF WSPP n/a n/a n/a 2 Powerex Corp.WSPP n/a n/a n/a 3 Powerex Corp.WSPP n/a n/a n/a " 4 Powerex Corp.SF WSPP n/a n/a n/a 5 PPL EnergyPlus, LLC WSPP n/a n/a n/a 6 PPL EnergyPlus, LLC SF WSPP n/a n/a n/a 7 Prudential Bache Commodities, LLC -n/a n/a n/a 8 Public Service Company of Colorado SF WSPP n/a n/a n/a 9 Puget Sound Energy, Inc.WSPP n/a n/a n/a 10 Puget Sound Energy, Inc.SF WSPP n/a n/a n/a 11 Rainbow Energy Marketing Corporation WSPP n/a n/a n/a 12 Rainbow Energy Marketing Corporation WSPP n/a nla n/a 13 Rainbow Energy Marketing Corporation SF WSPP n/a n/a n/a 14 Seattle City Light WSPP n/a n/a n/a Subtotal RO 0 0 0 Subtotal non-RO 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, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 SALES 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 accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or 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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bils rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (j. Explain in a footnote all components of the amount shown in column (j. Report in column (k) the total charge shown on 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 ,¡ine 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) 7,750 282,606 282,606 1 268,597 268,597 2 47,875 1,055,388 1,055,388 3 55,691 1,780,720 1,780,720 4 43,723 43,723 5 24,316 614,759 614,759 6 3,748,887 3,748,88 7 3,121 118,470 118,470 8 6,545 170,350 170,350 9 10,837 357,055 357,055 10 80,709 80,709 11 200 4,500 4,500 12 285,082 9,900,637 9,900,637 13 2,426 74,408 74,408 14 53,012 720,684 1,874,031 289,995 2,884,710 1,928,924 0 74,030,994 1,217,798 75,248,792 1,981,936 720,68 75,905,025 1,507,793 78,133,502 FERC FORM NO.1 (ED. 12-90)Page 311.3 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1 )(g An Original (Mo, Da, Yr)End of 2010/Q4 (2)D A Resubmission 04/15/2011 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions ofthe service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrpted for economic reasons and is intended.to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliabilty of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Averaße Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly illng Avera~e Ave~ cation Tariff Number Demand (MW)Monthly NC Deman Monthly C emand (a)(b)(c)(d)(e)(f) 1 Seattle City Light SF WSPP n/a n/a n/a 2 Sempra Energy Trading LLC -n/a n/a n/a 3 Sempra Energy Trading LLC WSPP n/a n/a n/a 4 Sempra Energy Trading LLC SF WSPP n/a n/a n/a 5 Shell Energy Nort America (US), L.P.WSPP n/a n/a n/a 6 Shell Energy Nort America (US), L.P.WSPP n/a n/a nla 7 Shell Energy Nort America (US), L.P.WSPP n/a n/a n/a 8 Shell Energy North America (US), L.P.SF WSPP n/a n/a n/a 9 Sierra Pacific Power Co., dba NV Energy SF T-7 n/a n/a n/a 10 Sierra Pacific Power Co., dba NV Energy WSPP n/a n/a n/a 11 Sierra Pacific Power Co., dba NV Energy WSPP n/a n/a n/a 12 Southem California Edison WSPP n/a n/a n/a 13 TransAita Energy Marketing (U.S.) Inc.WSPP n/a n/a n/a 14 TransAita Energy Marketing (U.S.) Inc.SF WSPP n/a 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 wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 SALES 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 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 ofthe schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the averagemonthly coincident peak (CP) . demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k) the total charge shown on bills rendered to the purchaser. 9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line ofthe schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401 ,iine 24. 10. Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy Charges Other Charges (h+i+j)No. ($)($)($) (g)(h)(i)ü)(k) 6,240 215,360 215,360 1 751,140 751,140 2 2,605 2,605 3 11,000 484,840 48,840 4 242,496 242,496 5 27,499 27,499 6 40,593 999,994 999,994 7 147,101 5,737,778 5,737,778 8 46 1,762 1,762 9 128,305 128,305 10 7 199 199 11 23 23 12 5,244 5,244 13 23,600 720,590 720,590 14 53,012 720,684 1,874,031 289,995 2,884,710 1,928,924 0 74,030,994 1,217,798 75,248,792 1,981,936 720,684 75,905,025 1,507,793 78,133,502 FERC FORM NO.1 (ED. 12-90)Page 311.4 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)o A Resubmission 04/15/2011 SALES FOR RESALE (Accunt 447) 1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions ofthe service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU ~ for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availabilty and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. Line Name of Company or Public Authority Statistical FERC Rate Avera~e Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly illng .Avera~e Aver~ cation Tariff Number Demand (MW)Monthly NC Deman Monthly C emand (a)(b)(c)(d)(e)(f) 1 United Materials of Great Falls 61 nla nla nla 2 3 4 LESS BAD DEBT WRITE-OFF 5 6 7 8 9 10 11 12 13 14 Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED. 12-90)Page 310.5 Name of Respondent This 780rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) ñA Resubmission 04/15/2011 SALES 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 years. Provide an explanation in a footnote for each adjustment. 4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k) 5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. 6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis,. enter the average monthly 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. 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 RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line ofthe 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) 26,447 26,447 1 2 3 4 5 6 7 8 9 10 11 12 13 14 53,012 720,684 1,874,031 289,995 2,884,710 1,928,924 0 74,030,994 1,217.798 75,248,792 1,981,936 720,684 75,905,025 1,507,793 78,133,502 FERC FORM NO.1 (ED. 12-90)Page 311.5 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) ó An Original (Mo. Da, Yr) Idaho Power Company ì2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA --~----'----_.----------------'----"--'~'- ¡Schedule Page: 310 Line No.: 1 Column: b Customer Charge ~.__~~ _ __~_____~~__~_~___~_.__ ¡Schedule Page: 310 Line No.: 2 Column: b Network Transmission Charges lSchedule Page: 310 Line No.: 5 Column: bNon-firm Sales ----,--"----.__.' - ¡Schedule Page: 310 Line No.: 8 Column: b Financial Transmission Losses lSchedule Page: 310 Line No.: 9 Column: b Non-firm Sales lSchedu/e Page: 310 Line No.: 14 Column: b Financial Transmission Losses ¡Schedule Page: 310.1 Line No.: 1 Column: b Non-firm Sales --'~-'--"-'-'.._--'--'_.'-'---¡Schedule Page: 310.1 Line No.: 11 Column: b Financial Transmission Losses ¡Schedule Page: 310.1 Line NO.:-13--Column:b ISDA Master Agreement with JP Morgan Chase Bank dated November 4, 2005 ISchedule Page: 310.2 Line No.: 1 Column: b Financial Transmission Losses - -- --_.._..__._'"¡Schedule Page: 310.2 Line No.: 3 Column: b ISDA Master Agreement with Morgan Stanley dated~~.arch .1-,. 2000 SChedUiPaiie:31.2 Line No.: 4 Column: bNon-firm Sales,.-----------Schedule Page: 310.2 Line No.: 6 Column: b Financial Transmission Losses !Schedule Page: 310.2 ~~L¡ne No.: 8 Column: bNon-firm Sales !Schedule Page: 310.2 Line No.: 9 Column: b Financial Transmission Losses ¡Schedule Page: 310.2 Line NO--11-COmnb-.-----~--------~-~--- Financial Transmission Losses ~edUiePage: 310.2 Line No.: 13 Column: b Financial Transmission Losses-- _.,--~_._--_..._._.,-~_.,_._----------_._-- - ------------_._-- .._---'...-------_..._------_._--_.'._-_.,-'Schedule Page: 310.2 Line No.: 14 Column: bNon-firm Sales ¡Schedule Page: 310.3 Line No.: 2 Column: b Financial Transmission Losses~1i¡¡31--JiNo-:3--.-Cofumn:ii~-----. .-------.---~Non-firm Sales rsdule Page: 310.3 Line No.: 5 Column: b Financial Transmission Losses ~eilii¡eP¡iiiii:30:-L¡neNO~-COin:b-~~--~-~~~.- Prudential Bache Commodities, LLC Futures Account Document, . dated September 4-,~Q08____ ¡Schedule Page: 310.3 Line No.: 9 Column: b Non-firm Sales----------_._._._-,----~._----_._-~----------_.- ~-_._-----¡Schedule Page: 310.3 Line No.: 11 Column: b Financial Transmission Losses ¡Schedule Page: 310.3. ~~Iliie No.: 12 Column: b Non-firm Sales ¡SChi,¡iiaiie:31-i.eNO~:-f4....-Co¡¡Îmn: b~-~-~--Non-firm Sales _.._._._--------_._._'_._. ¡Schedule Page: 310.4 Line No.: 2 Column: b IFERC 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 I (2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA ISDA Master Agreement Ý'?:_h Sempra dated FE;eE1J_ary ~ 21..~Q~__ Schedule Page: 310.4 Line No.: 3 Column: b Financial Transmission Losses -~~--------_._._---_._---~~.....-¡Schedule Page: 310.4 Line No.: 5 Column: b ISDA Master Agreement with Shell Energy North America dated November 1f 2009 ~chedule Page:310--~f~-~Line No.: 6 Co¡Îimii:~b ~ Financial Transmission Losses----------¡Schedule Page: 310.4 Line No.: 7 Column: b Non-firm Sales 'Schedule Page: 310.4 Line No.: 10 Column: b Financial Transmission Losses ¡Schedule Page: 310.4 Line No.: 11 Column: bNon-firm Sales ¡Schedule Page: 310.4 Line No.: 12 Column: b Financial Transmission Losses¡Sciieiiiige:310.4 Line No.: 13 Column:b---~-----~~ Financial Transmission Losses ¡Schedule Page: 310.5 Line~No.: 1 Column: b Contract Expiration Date 5/31/2013 --------~-~-------------~-l "--I IFERC FORM NO.1 (ED. 12-87) Page 450.2 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. (a) (b) 1 1. POWER PRODUCTION EXPENSES 2 A. Steam Power Generation 3 Operation 4 (500) Operation Supervision and Engineering 5 (501) Fuel 6 (502 Steam Expenses 7 (503) Steam from Other Sources 8 (Less) (504) Steam Transferred-Cr. 9 (505) Electric Expenses 10 (506) Miscellaneous Steam Power Expenses 11 (507) Rents 12 (509) Allowances 13 TOTAL Operation (Enter Total of Lines 4 thru 12) 14 Maintenance 15 (510) Maintenance Supervision and Engineering 16 (511) Maintenance of Structures 17 (512) Maintenance of Boiler Plant 18 (513) Maintenance of Electrc 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 Operation 24 (517) Operation Supervision and Engineering 25 (518) Fuel 26 (519) Coolants and Water 27 (520) Steam Expenses 28 (521) Steam from Other Sources 29 (Less) (522) Steam Transferred-Cr. 30 (523) ElectriC Expenses 31 (524) Miscellaneous Nuclear Power Expenses 32 (525) Rents 33 TOTAL Operation (Enter Total of lines 24 thru 32) 34 Maintenance 35 (528) Maintenance Supervision and Engineering 36 (529) Maintenance of Structures 37 (530) Maintenance of Reactor Plant Equipment 38 (531) Maintenance of Electric Plant 39 (532) Maintenance of Miscellaneous Nuclear Plant 40 TOTAL Maintenance (Enter Total of lines 35 thru 39) 41 TOTAL Power Producton Expenses-Nuc. Power (Entr tot lines 33 & 40) 42 C. Hydraulic Power Generation 43 Operation 44 (535) Operation Supervision and Engineering 45 (536) Water for Power 46 (537) Hydraulic Expenses 47 (538) Electric Expenses 48 (539) Miscellaneous Hydraulic Power Generation Expenses 49 (540) Rents 50 TOTAL Operation (Enter Total of Lines 44 thru 49) 51 C. Hydraulic Power Generation (Continued) 52 Maintenance 53 (541) Mainentance Supervision and Engineering 54 (542) Maintenance of Structures 55 (543) Maintenance of Reservoirs, Dams, and Waterways 56 (544) Maintenance of Electrc 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) Amount forPrevious Year (c) 1,888,571 146,926,801 7,337,561 1,814,867 130,234,531 7,434,710 2,140,193 9,797,755 229,315 2,568,382 8,111,562 514,732 ~-~-~- - -~--- ----~-168,320,196 150,678,784 ~~~-~--~-~--~---~- 2,292,767 309,374 16,067,832 3,915,291 3,753,015 26,338,279 194,658,475 2,072,391 487,528 13,675,892 3,595,301 4,639,081 24,470,193 175,148,977 --~--~ ~~------~-- ~ ~----~-------~- ---- --- 5,362,099 7,322,751 10,671,807 1,565,842 2,895,723 406,432 28,224,654 5,242,496 7,174,597 10,093,906 1,470,715 2,686,753 376,849 27,045,316~-~-----~ 1,967,876 1,155,653 1,368,190 3,177,811 3,029,473 10,699,003 38,923,657 2,072,103 1,396,815 1,132,574 2,962,850 2,971,583 10,535,925 37,581,241 FERC FORM NO.1 (ED. 12-93)Page 320 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This Report Is: Date of Report (1) ~An Original (Mo, Da,Yr) (2) A Resubmission 04/15/2011 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. ~) ~ 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 Strctures 71 (553) Maintenance of Generating 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 Expenses-Other Power (Enter Tot of 67 & 73) 75 E. Other Power Supply Expenses 76 (555) Purchased Power 77 (556) System Control and Load Dispatching 78 (557) Other Expenses 79 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78) 80 TOTAL Power Production Expenses (Total of lines 21, 41, 59, 74 & 79) 81 2. TRANSMISSION EXPENSES 82 Operation 83 (560) Operation Supervision and Engineering 84 (561) Load Dispatching 85 (561.1) Load Dispatch-Reliabilty 86 (561.2) Load Dispatch-Monitor and Operate Transmission System 87 (561.3) Load Dispatch-Transmission Service and Schedulin 88 (561.4) Scheduling, System Control and Dispatch Services 89 (561.5) Reliabilty, Planning and Standards Development 90 (561.6) Transmission Service Studies 91 (561.7) Generation Interconnection Studies 92 (561.8) Reliabilty, Planning and Standards Development Services 93 (562) Station Expenses 94 (563) Overhead Lines Expenses 95 (564) Underground Lines Expenses 96 (565) Transmission of Electricity by Others 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 Engineering 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 Underground 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) AmountJprPrevious Year (c) 328,417 12,745,952 448,744 450,180 347,933 19,331,689 405,013 320,014 -~--~---~-- --~-- -13,973,293 20,404,649 -~--~-~---- 43 182,03 118,533 1,077,264 1,377,883 15,351,176 194,110 524,579 1,710,504 2,429,193 22,833,842 ~-~~~~- 137,850,336 160 53,795,016 191,645,512 440,578,820 160,569,065 13,142 69,383,801 229,966,008 465,530,068 2,992,955 273,869 2,534,092 169,190 1,254,735 1,316,482 1,348,929 994,682 I --~----~-~-~ 108,008 101,790 1,987,214 1,946,068 660,035 907,200 5,918,507 6,628,695 336,835 386,603 1,569,168 1,564,349 16,417,808 16,581,598 540,340 590,179 195 66,482 82,703 324,033 268,304 28,510 32,141 3,447,662 2,999,666 2,781,256 2,936,203 -40 38 7,188,438 6,909,234 23,606,246 23,490,832 FERC FORM NO.1 (ED. 12-93)Page 321 Name of Respondent Idaho Power Company Year/Penod of Report End of 2010/Q4 This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. (a) (b) 113 3. REGIONAL MARKET EXPENSES 114 Operation 115 (575.1) Operation Supervision 116 (575.2) Day-Ahead and Real-Time Market Facilitation 117 (575.3) Transmission Rights Market Facilitation 118 575.4) Capacity Market Facilitation 119 (575.5) Ancillary Services Market Facilitation 120 (575.6) Market Monitonn and Compliance 121 (575.7) Market Facilitation, Monitonng and Compliance Services 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 Hardware 127 (576.3) Maintenance of Computer Softare 128 (576.4) Maintenance of Communication Equipment 129 (576.5) Maintenance of Miscellaneous Market Operation Plant 130 Total Maintenance (Lines 125 thru 129) 131 TOTAL Regional Transmission and Market Op Expns (Total 123 and 130) 132 4. DISTRIBUTION EXPENSES 133 Operation 134 (580) Operation Supervision and Engineenng 135 (581) Load Dispatching 136 (582) Station Expenses 137 (583) Overhead Line Expenses 138 (584) Underground Line Expenses 139 (585) Street Lighting and Signal System Expenses 140 (586) Meter Expenses 141 (587) Customer Installations Expenses 142 (588) Miscellaneous Expenses 143 (589) Rents 144 TOTAL Operation (Enter Total of lines 134 thru 143) 145 Maintenance 146 (590) Maintenance Supervision and Engineenng 147 (591) Maintenance of Structures 148 (592) Maintenance of Station Equipment 149 (593) Maintenance of Overhead Lines 150 (594) Maintenance of Underground Lines 151 (595) Maintenance of Line Transformers 152 (596) Maintenance of Street Lighting and Signal Systems 153 (597) Maintenance of Meters 154 (598) Maintenance of Miscellaneous Distribution Plant 155 TOTAL Maintenance (Total of lines 146 thru 154) 156 TOTAL Distnbution Expenses (Total of lines 144 and 155) 157 5. CUSTOMER ACCOUNTS EXPENSES 158 Operation 159 (901) Supervision 160 (902) Meter Reading Expenses 161 (903) Customer Records and Collecton Expenses 162 (904) Uncollectible Accunts 163 (905) Miscellaneous Customer Accunts Expenses 164 TOTAL Customer Accunts Expenses (Total of lines 159 thru 163) Amount forPrevious Year (c) r-~-~-- - ~-~~-- --------~ --~~---~---~----~ - -- --~---------~--~ 3,713,391 3,419,960 1,277,818 3,029,340 1,792,342 79,537 4,219,270 1,521,427 5,004,179 440,788 24,498,052 3,357,224 3,186,033 1,136,350 3,446,690 1,915,974 134,828 4,473,033 1,331,636 5,003,459 308,806 24,294,033 -----~---- ~------ -----~ 371,979 -11,385 3,774,723 14,297,636 1,003,405 448,157 587,953 700,080 137,583 21,310,131 45,808,183 310,403 25,089 3,354,447 14,503,170 1,083,316 410,917 501,683 711,387 267,231 21,167,643 45,461,676 410,702 4,026,937 12,988,731 4,638,855 342 22,065,567 373,734 5,399,410 13,096,476 5,268,902 556 24,139,078 FERC FORM NO.1 (ED. 12-93)Page 322 Name of Respondent Idaho Power Company Year/Penod of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Accunt Amount forN Current Year~ 00 00 165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 166 Operation 167 (907) Supervision 168 (908) Customer Asistance 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 Expenses 176 (913) Advertising Expenses 177 (916) Miscellaneous Sales Expenses 178 TOTAL Sales Expenses (Enter Total of lines 174 thru 177) 179 8. ADMINISTRATIVE AND GENERAL EXPENSES 180 Operation 181 (920) Administrative and General Salaries 182 (921) Offce Supplies and Expenses 183 (Less) (922) Administrative Expenses Transferred-Credit 184 (923) Outside Servces Employed 185 (924) Propert Insurance 186 (925) Injunes and Damages 187 (926) Employee Pensions and Benefits 188 (927) Franchise Requirements 189 (928) Regulatory Commission Expenses 190 (929) (Less) Duplicate Charges-Cr. 191 (930.1) General Advertising Expenses 192 (930.2) Miscellaneous General Expenses 193 (931) Rents 194 TOTAL Operation (Enter Total of lines 181 thru 193) 195 Maintenance 196 (935) Maintenance of General Plant 197 TOTAL Administrative & General Expenses (Total of lines 194 and 196) 198 TOTAL Elec Op and Maint Expns (Total 80,112,131,156,164,171,178,197) Amount forPrevious Year (c) -----~-~~-- 352,779 51,959,849 31,517 864,003 53,208,148 258,454 40,754,937 16,116 840,420 41,869,927 -~-- - ~~--~~ 63,660,597 13,613,991 27,799,634 7,210,630 3,329,577 5,668,380 30,031,098 2,549 3,797,836 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 -~-------~---~ 417,950 3,826,102 12,600 103,771,676 158,199 3,561,160 1,090 103,967,400 4,182,610 107,954,286 693,221,250 3,946,638 107,914,038 708,405,619 FERC FORM NO.1 (ED. 12-93)Page 323 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 2010/Q4 (2) 0 A Resubmission 04115/2011 PU~CHAJlED POWER J,ACCUW 555)(nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third 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 identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contrct. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliabilty of service, aside from transmission constraints, must match the availabilty and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average Average cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Wills and Bett Deveny/Shinglecreek LU -N/A N/A N/A 2 James B. Howell 1 CHI Elkcreek LU -N/A N/A N/A~LU -4.942Mw 4 Owyhee Irrigation District 5 Mitchell Butte LU -N/A N/A N/A 6 Owyhee Dam LU -N/A N/A N/A 7 Tunnel #1 LU -N/A N/A N/A 8 Reynolds Irrigation District LU -N/A N/A N/A 9 Clifton E. Jenson/Birchcreek LU .05Mw ~- 10 Snake River Pottery LU -N/A N/A N/A 11 White Water Ranch LU -N/A N/A N/A 12 John R LeMoyne LU -N/A N/A N/A 13 David R Snedigar LU -N/A N/A N/A 14 Mud Creek White Hydro, Inc LU -N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326 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 2010/Q4 (2)o A Resubmission 04/15/2011 ,-ccu~t asa.UQ ntinued) (Including power exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute integration) in which the 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. 5. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components ofthe amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (i) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No. Received Delivered ~l \i~ ($)of Settement ($) (g)(h)(i)(I)(m) 94e 65,88S 65,888 1 3,45~244,15E 244,156 2 33,34f 1,576,498 1,257,OOC 2,833,498 3 4 5,38E 123,771 123,771 5 17,67E 332,66S 332,668 6 6,47~642,682 642,682 7 1,18.1 86,901 86,901 8 341 17,500 9,63~27,139 9 39f 26,66.1 26,663 10 692 46,402 46,402 11 64A 35,619 35,619 12 1,571 108,951 108,951 13 41"28,001 28,007 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,336 FERC FORM NO.1 (ED. 12-90)Page 327 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 2010/Q4 (2) n A Resubmission 04/15/2011 PU~CHA~ED POWER chAccu~t 555) (nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliability of service, aside from transmission constraints, must match the availabilty and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average Average cation Tariff 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 Curr Cattle Company LU -.084Mw -- 3 BranchflowerlTrout Company LU -N/A N/A N/A 4 Big Wood Canal Company 5 Black Canyon LU -N/A N/A N/A 6 Jim Knight LU -N/A N/A N/A 7 Sagebrush LU -N/A N/A N/A 8 Fisheries Development -N/A 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 ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 ccunt 55!lUO ntlnued(Including poWer exchanges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on 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 ofthe 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 Ü+k+l)No. Received Delivered ~l ~~~ ($)of Settlement ($) (g)(h)(i)(i)(m) 1,16 26,17A 26,174 1 58~26,796 16,47~43,275 2 82~57,47E 57,475 3 4 29~20,28.1 20,284 5 76~52,12.1 52,124 6 1,07~75,8Of 75,805 7 1,021 24,54C 24,540 8 9 1,791 141,78~141,782 10 2,24f 150,92ì 150,927 11 8,47~552,508 239,7Oì 792,215 12 13 1,97~129,70~129,702 14 2,371,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,33t FERC FORM NO.1 (ED. 12-90)Page 327.1 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 2010/Q4 (2)D A Resubmission 04115/2011 PU~CHA~ED POWERJ,Accußt 555)(nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electrcity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliability of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations) Classifi-Schedule or Monthly Biling Average Average cation Tariff Number Demand (MW)Monthly NCP DemancI Monthly CP Demand (a)(b)(c)(d)(e)I (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 RavenscroWMalad River LU -.488Mw 5 Wiliam Arkoosh/Littewood LU -N/A N/A N/A 6 Clear Springs Food Inc.LU -N/A N/A N/A 7 Koyle Hydro Inc.LU -N/A N/A N/A 8 Kasel & Witherspoon LU -N/A N/A N/A 9 Lateral 10 Ventures LU -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 Barber Dam LU N/A N/A N/A 14 GeoBon#2 LU -N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.2 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 2010/Q4 (2)o A Resubmission 04/15/2011 v ccunt.~~?l \ t (,ontinued) 'ì1ncludlng power exchanges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups. for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on 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 settement 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 Ü+k+l)No. Recived Delivered ~l m ~fl of Settlement ($) (g)(h)(i)(m) 3,32f 225,841 225,841 1 85£20,23"20,233 2 1,47f 107,011 107,017 3 2,49f 155,672 70,65£226,328 4 3,82.281,61~281,612 5 3,41 287,691 287,697 6 3,28£268,031 268,031 7 3,80:291,661 291,667 8 8,72~571,411 571,411 9 10,19 694,88 694,883 10 8,48£486,150 208,75 694,907 11 12 11,010 565,62~565,629 13 3,458 253,598 253,598 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,336 FERC FORM NO.1 (ED. 12-90)Page 327.2 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 2010/Q4 (2) nA Resubmission 04/15/2011 PU~CHAJlED POWER JiACCUßt 555)nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name ofthe 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 ofthe service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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 oné 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 Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Rock Creek #2 LU -N/A N/A N/A 2 Dietrich Drop LU -N/A N/A N/A 3 Lowline#2 LU -N/A N/A N/A 4 Little Mac Power Co.lCedar Draw LU -N/A N/A N/A~LU -N/A N/A N/A 6 Little Wood River Irrigation Dismct LU -N/A N/A N/A 7 Marco Rancher's Irngation Inc.LU -N/A N/A N/A 8 Faulkner Brothers Hydro Inc.LU -N/A N/A N/A 9 Magic Reservoir Hydro LU -N/A N/A N/A 10 Bypass Limited LU -N/A N/A N/A 11 SE Hazelton A LP LU -N/A N/A N/A 12 Lemhi Hydro Power Co.lSchaffer LU -N/A N/A N/A 13 J R Simplot Co.LU -N/A 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 wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) ¡=A Resubmission 04115/2011 ccunt.~~~uu ntinueó)(Includíng power exChanges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COSTISETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No. Received Delivered ($)m \~l of Settement ($) (g)(h)(i)(j (m) 7,50!387,61:-387,612 1 13,981 766,85~766,859 2 9,85!522,921 522,921 3 5,80(372,40'372,404 4 27,45'1,967,031 1,967,031 5 5,371 397,8n 397,873 6 3,12(207,5De 207,505 7 3,56!267,60~267,609 8 15,56~857,911 857,911 9 26,217 1,408,36~1,408,365 10 23,21E 1,190,42~1,190,424 11 1,39!105,83(105,830 12 79,34~4,439,681 4,439,681 13 4,43~395,44-395,444 14 2,371,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,33E FERC FORM NO.1 (ED. 12-90)Page 327.3 Name of Respondent This ~ort Is:Date of Report Year/Penod of Report Idaho Power Company (1) X An Onginal (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 PU~CHA~ED POWER J,ACCUßt 555) (nclu 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 debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliabilty of service, aside from transmission constraints, must match the availabilty and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authonty 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 Demand (a)(b)(c)(d)(e)(f) 1 City of Hailey LU -N/A N/A N/A 2 City of Pocatello LU -N/A N/A N/A_LU -N/A N/A N/A4 W -N/A N1A 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 -N/A N/A N/A 8 Horseshoe Bend Hydro LU -N/A N/A N/A 9 Contractors Power Group Inc.lMile 28 LU -N/A N/A N/A 10 Rupert Cogeneration Partners/Magic Val LU -N/A N/A N/A 11 Glenns Ferry Cogeneration Parters/Mag LU -N/A N/A N/A 12 Tasco - Nampa ~N/A N/A N/A 13 Pnstine Spnngs Inc # 3 LU -N/A N/A N/A 14 Ted S. SorensonfTber Dam LU N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.4 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 2010/Q4 (2) tl A Resubmission 04/15/2011 r cc~t ~~~ucontinued)(Including power ex anges) AD - for out-of-penod adjustment. Use this code for any accounting adjustments or Rtrue-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 Tariff, 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 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 dunng the hour (50-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. Ifthe 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 ofthe 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 COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No. Received Delivered ~l \~~\~l of Settlement ($) (g)(h)(i)(m) 39 2,70~2,705 1 1,29::92,531 92,531 2 41,414 2,670,43€2,670,436 3 25,964 1,807,88~1,807,885 4 22,231;1,548,494 1,548,494 5 831;46,50€46,508 6 7 38,154 2,598,301 2,598,307 8 4,50€305,86~305,862 9 78,99"5,069,99€5,069,998 10 11 26"4,479 4,479 12 1,284 66,70€66,708 13 28,821 1,438,662 1,438,662 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,336 FERC FORM NO.1 (ED. 12-90)Page 327.4 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 2010/Q4 (2) 0 A Resubmission 04/15/2011 PU~CHA~ED POWER J,Accußt 555) (nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions ofthe service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilit and reliability of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average Average cation Tariff Number Demand(MW)Monthly NCP Deman Monthly CP Demand (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 Horseshoe Bend Wind/United Materials LU N/A N/A N/A 4 Horseshoe Bend Wind/United Materials --N/A N/A NlA 5 Riverside Hydro Mora Drop LU N/A N/A N/A 6 J.M. Miler/Sahko Hydro LU N/A N/A N/A 7 D.R. Johnson Lumber/Co Gen Co SF N/A N/A N/A 8 Twin Falls Energy/Lowline Midway Hydro LU N/A N/A N/A 9 Bennett Creek Wind Farm LU N/A N/A N/A 10 Bettencourt DryCreek Biofactory LU N/A N/A N/A 11 Big Sky Dairy Digester LU N/A N/A N/A 12 Hot Springs Wind Farm LU N/A N/A N/A 13 Tuana Springs Expansion LU N/A N/A N/A 14 Cassia Wind Farm LU N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.5 Name of Respondent This~rtIS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)D A Resubmission 04/15/2011 r ""..cc~t.~~iiucontinued)'Tlncluding power ex anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute 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 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 ofthe amount shown in column (i). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (i) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line ofthe schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total u+k+l)No. Received Delivered ($)~i~~~l of Settement ($) (g)(h)(i)ü)(m) 28,33.1,374,14€1,374,146 1 23,081 1,265,41~1,265,412 2 12,71'657,91~657,912 3 -4 4,81 264,65(264,650 5 1,231 23,161 23,161 6 18,90 996,931 996,937 7 8,791 540,23€540,236 8 29,89~1,709,391 1,709,391 9 12,72€749,161 749,161 10 9,894 616,37~616,37~11 30,98,1,765,37.1,765,372 12 54,76/3,422,511 3,422,518 13 26,081 1,246,881 1,246,885 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,33€ FERC FORM NO.1 (ED. 12-90)Page 327.5 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 PU~CHA~ED POWER J,Accußt 555) (nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliabilit of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average Average cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Riverside InvestmentsArena Drop LU N/A N/A N/A 2 Cargil Inc.I6 Anaerobic Digester LU N/A N/A N/A 3 Cassia Gulch Wind Park LU N/A N/A N/A 4 New Wind Projects Scheduled Energy -N/A N/A N/A 5 Other Purchased Power 6 Arzona Public Service Co.SF WSPP N/A N/A N/A 7 Avista Corp.SF T-12 N/A N/A N/A 8 Avista Corp.SF WSPP N/A N/A N1A 9 Avista Corp._iwspp N/A N/A N/A 10 Barclays Bank PLC SF WSPP N/A N/A N/A 11 Black Hils Power Inc. :I;=wspp N/A N/A N/A 12 Black Hils Power Inc.N/A N/A N/A 13 Black Hils Power Inc.N/A N/A N/A 14 Bonnevile Power Administration ~N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.6 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) IK An Onginal (Mo, Da, Yr)End of 2010/Q4 (2) t1 A Resubmission 04/15/2011 r" "'"ccunt 5~~.UCt ntinued)'(Including power exchanges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column (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 received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total G+k+l)No. Received Delivered ($)~i~\~l of Settlement ($) (g)(h)(i)G)(m) 50~21,081 21,08€1 1,69~33,77 33,772 2 16,97~739,55!739,555 3 1,271 4 5 28,41-1 ,010,20~1,010,208 6 13C 4,39~4,392 7 7,58C 276,40C 276,400 8 246,160 246,160 9 21,60C 798,25€798,256 10 1,31€44,B4C 44,840 11 54(16,35C 16,350 12 98,33,80'33,804 13 538,370 538,370 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,331 FERC FORM NO.1 (ED. 12-90)Page 327.6 Name of Respondent This 00rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)DA Resubmission 04/15/2011 PU~CHAdTED POWER hACCUßt 555)(nclu ing power exc anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions ofthe service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date ofthe contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliabilty of service, aside from transmission constraints, must match the availabilty and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average Average cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Bonnevile Powèr Administration SF WSPP N/A N/A N/A 2 BP Energy Company SF WSPP N/A N/A N1A 3 California ISO ~N/A N/A N/A 4 Calpine Energy Services, L.P.SF WSPP N/A N/A N/A 5 Cargil Power Markets LLC SF WSPP N/A N/A N/A 6 Chelan Co PUD SF WSPP N/A N/A N/A 7 Citigroup Energy Inc.SF WSPP N/A N/A N/A 8 Clatskanie PUD _WSPP N/A N/A N/A 9 Clatskanie PUD SF WSPP N/A N/A N/A 10 Conoco Philips Company SF WSPP N/A N/A N/A 11 Constellation Energy Commodities Group SF WSPP N/A N/A N/A 12 DB Energy Trading LLC SF WSPP N/A N/A N/A 13 Douglas County PUD SF WSPP N/A N/A N/A 14 EDF Trading North America, LLC SF WSPP N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.7 Name of Respondent This ~ort Is:Date of Report Year/Penod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 ccunt 5~~u(,ontinUed)'llncluding poWer exChanges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (i). Explain in a footnote all components of the amount shown in column (I). Report in column (m) the total charge shown on bils received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settement 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 às 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 POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No. Received Delivered ($)m \~l of Settement ($) (g)(h)(i)0)(m) 71,78'2,798,00!2,798,009 1 33,00.1,736,67(1,736,670 2 1,72'3 4,00.158,86t 158,866 4 144,48(6,598,41~6,598,419 5 741 29,761 29,761 6 19,631 718,40~718,402 7 1(8 38f 14,97~14,973 9 1,20(36,10C 36,100 10 80'26,53€26,538 11 28,60 723,5BA 723,584 12 41'4,891 4,891 13 11,75(372,10!372,10¿14 2,371,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,33t FERC FORM NO.1 (ED. 12-90)Page 327.7 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 2010/Q4 (2)DA Resubmission 04/15/2011 PU~CHA~ED POWER J,ACCUW 555) (nclu 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 debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or trncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3, In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the suppliets service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average Average cation Tariff Number Demand (MW)Monthly NCP Deman l Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Endure Energy, LLC SF WSPP N/A N/A N/A 2 Eugene Water & Electric Board SF WSPP N/A N/A N/A 3 Grant CO Public Utilty District #2 --SF WSPP N/A N/A N/A 4 IBERDROLA RENEWABLES, Inc.J_WSPp N/A N/A N/A 5 IBERDROLA RENEWABLES, Inc.SF WSPP N/A N/A N/A 6 J.P. Morgan Ventures Energy Corporatio ~wspp N/A N/A N/A 7 JPMorgan Chase Bank, NA N/A N/A N/A 8 Macquarie Cook Power Inc.SF WSPP N/A N/A N/A 9 Morgan Stanley Capital Group Inc.JJ N/A N/A N/A 10 Morgan Stanley Capital Group Inc.SF WSPP N/A N/A N/A 11 NextEra Energy Power Marketing, LLC SF WSPP N/A N/A N/A 12 NorthPoint Energy Solutions Inc.SF WSPP N/A N/A N/A 13 NorthWestern Energy SF T-7 N/A N/A N/A 14 NorthWestern Energy SF WSPP N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.8 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)o A Resubmission 04/15/2011 ~ccu~t ~~~Uu ntinued)'(1ncluding poWer exc anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enterNA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (i). Explain in a footnote all components of the amount shown in column (i). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certin 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 ($)~t~ ($)of Settement ($) (g)(h)(i)0)(I)(m) 80C 33,00(33,000 1 38,57!814,201 814,201 2 5,62.147,78C 147,780 3 2 -27C -270 4 55,37!1,302,47:1,302,472 5 3,60C 132,99:132,992 6 229,972 229,972 7 57,48 2,197,24 2,197,247 8 912,802 912,802 9 9,51 341,40e 341,406 10 48C 20,271 20,271 11 62!19,00C 19,000 12 14.4,83~4,839 13 29(8,07!8,075 14 2,371,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,33E FERC FORM NO.1 (ED. 12-90)Page 327.8 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 PU~CHA~ED POWER J,Accu0t 555) (nclu In9 power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average Average cation Tariff Number Demand(MW)Monthly NCP Deman Monthly CP Demand ~a)(b)(c)(d)(e)(f) 1 Pacific Northwest Generating Cooperati SF WSPP N/A N/A N/A 2 PacifiCorp Inc.SF T-13 NlA N/A N/A 3 PacifiCorp Inc.SF WSPP N/A N/A N/A 4 PacifiCorp Inc.~WSPP N/A N/A N/A 5 Portand General Electric Company SF T-14 N/A N/A N/A 6 Portand General Electric Company SF WSPP N/A N/A N/A 7 Powerex Corp.SF WSPP N/A N/A N/A 8 PPL EnergyPlus, LLC IF WSPP N/A N/A N/A 9 PPL EnergyPlus, LLC SF WSPP N/A N/A N/A 10 Prudential Bache Commodities, LLC ~WS N/A N/A N/A 11 Prudential Bache Commodities, LLC N/A N/A N/A 12 Public Service Company of Colorado N/A N/A N/A 13 Public Servce Company of New Mexico SF WSPP N/A N/A N/A 14 Puget Sound Energy, Inc.~~WSPP N/A N/A N/A "i Total FERC FORM NO.1 (ED. 12-90)Page 326.9 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04115/2011 ,cc~t.~~~U(. ntinueCl) "(Including power ex anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service,as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bils rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (i). Report in column (m) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I) include credits or charges other than incremental generation expenses, or (2) excludes certin 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. Recived Delivered ($) ~~~~fl of Settement ($) (g)(h)(i)0)(m) 40(4,20l 4,200 1 71'24,01 24,013 2 11,551 425,781 425,780 3 221,600 221,600 4 22€7,571 7,576 5 30,07€1,111,02l 1,111,020 6 50,52.2,936,591 2,936,591 7 103,f1 9,555,62A 9,555,624 8 85,79.2,546,931 2,546,937 9 8,907,322 8,907,322 10 5,904 5,90 11 5,60(195,20C 195,200 12- 1,35~49,06'49,064 13 10(50l 500 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,331 FERC FORM NO.1 (ED. 12-90)Page 327.9 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) nAResubmission 04/15/2011 PU~CHA~ED POWER chAccußt 555)(nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliabilty of service, aside from transmission constraints, must match the availabilty and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that nintermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations) Classifi-Schedule or Monthly Billng Average Average cation Tariff Number Demand(MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Puget Sound Energy, Inc.SF T-9 N/A N/A N/A 2 Puget Sound Energy, Inc.SF WSPP N/A N/A N/A 3 Rainbow Energy Marketing Corporation SF WSPP N/A N/A N/A 4 Sacramento Municipal Utiity District SF WSPP N/A N/A N/A 5 Salt River Project SF WSPP N/A N/A N/A 6 Seatte City Light SF WSPP N/A N/A N/A 7 Sempra Energy Solutions SF WSPP N/A N/A N/A 8 Sempra Energy Trading LLC N/A N/A .N/A 9 Sempra Energy Trading LLC SF WSPP N/A N/A N/A 10 Shell Energy Nort America (US), L.P.WSPP N/A N/A N/A 11 Shell Energy North America (US), L.P.N/A N/A N/A 12 Shell Energy North America (US), L.P.SF WSPP N/A N/A N/A 13 Sierr Pacific Power Co., dba NV Energ SF T-55 N/A N/A N/A 14 Sierra Pacific Power Co., dba NV Energ SF WSPP N/A N/A N/A Total FERC FORM NO.1 (ED. 12-90)Page 326.10 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 2010/Q4 (2) t1 A Resubmission 04/15/2011 r.. 'VI ccun~~~!?.ucontinued)'(1ncludlng power exchanges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. 7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including out-of-period adjustments, in column (i). Explain in a footnote all components ofthe 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 ofthe schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must b~ reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total Q+k+l)No. Received Delivered ~l \i~\fl of Settement ($) (g)(h)(i)(m) 22~7,76.7,763 1 60,43C 2,377,761 2,377,768 2 12,13f 313,24.313,243 3 40C 12,70(12,700 4 21C 10,30!10,305 5 16,17:;624,10.624,102 6 2,85C 82,24.82,243 7 1,967,180 1,967,180 8 85,00 5,036,02 5,036,027 9 10C 2,70(2,700 10 435,552 435,552 11 28,761 992,62t 992,626 12 13~4,57.4,573 13 1,53~56,57!56,575 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,33€ FERC FORM NO.1 (ED. 12-90)Page 327.10 Name of Respondent This ~ort Is:Date of Report Year/Penod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 PU~CHAdTED POWER chAccußt 555)(nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliability of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authonty 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 Demand (a)(b)(c)(d)(e)(f) 1 Sierra Pacific Power Co., dba NV Energ _WSPP N/A N/A N/A 2 Snohomish County PUD SF WSPP N/A N/A N/A 3 Southern California Edison SF WSPP N/A N/A N/A 4 Southwestern Public Service Company SF WSPP N/A N/A N/A 5 Tacoma Power SF WSPP N/A N/A N/A 6 The Energy Authonty, Inc.SF WSPP N/A N/A N/A 7 TransAlta Energy Marketing (U.S.) Inc.SF WSPP N/A N/A N/A 8 Turlock Irngation Distrct SF WSPP N/A N/A N/A 9 Western Area Power Partners LLC SF WSPP N/A N/A N/A 10 Raft River Energy I LLC gPOA N/A N/A N/A 11 Telocaset Wind Power Partners LLC N/A N/A N/A 12 Net Metering Customers N/A N/A N/A 13 Oregon Solar Customers N/A N/A N/A 14 Power Exchanges Total FERC FORM NO. 1 (ED. 12-90)Page 326.11 Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/04 (2) DA Resubmission 04/15/2011 i cc~t 5!?!?ucontinued)(Including power ex anges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the 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 ofthe 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 ofthe schedule. The total amount in column (g) must be reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401, line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13. 9. Footnote entries as required and provide explanations following all required data. MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No. Received Delivered ($) ~~~\fl of Settement ($) (g)(h)(i)0)(m) 408 408 1 16,89.:591,27C 591,270 2 2,02e 82,36~82,364 3 41 4 3,45.:130,831 130,837 5 1,33;:12,73~12,733 6 2,28.:62,OU 62,018 7 52 2,05C 2,050 8 e 15~154 9 71,84€4,141,482 4,141,482 10 313,25€16,618,09~16,618,093 11 54€43,50e 43,505 12 7 13 14 2,371,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,336 FERC FORM NO.1 (ED. 12-90)Page 327.11 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 2010/Q4 (2) r=A Resubmission 04/15/2011 PU~CHA~ED POWER ciACCUßt 555)(nclu ing power ex anges 1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. 2. Enter the name of the seller or other part in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the supplier includes projects load for this service in its system resource planning). In addition, the reliabilty of requirement service must be the same as, or second only to, the 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 interrpted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF. provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliabilty of service, aside from transmission constraints, must match the availability and reliabilty of the designated unit. IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settements for imbalanced exchanges. as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average Average cation Tariff Number Demand(MW)Monthly NCP Deman Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Bonnevile Power Administration 2 NorthWestern Energy 3 PacifiCorp Inc.- 4 Puget Sound Energy, Inc.- 5 Sierra Pacific Power Co., dba NV Energ 6 Utah Associated Municipal Power System Ii:tff 7 Clatskanie PUD EX 153 8 Sierra Pacific Power Co., dba NV Ende EX WSPP 9 NorthWestern Energy EX WSPP 10 Other Transactions 11 Acc Valuation-Clatskanie PUD Exchange 12 13 14 Total FERC FORM NO.1 (ED. 12-90)Page 326.12 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 2010/Q4 (2) nA Resubmission 04/15/2011 ccunt.~~~uo ntinuoo).(Including power exchanges) AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. 4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. 5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute integration) in which the 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. 5. 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 incremental generation expenses, or (2) excludes certin 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 ($) ~~~\fl of Settlement ($) (g)(h)(i)ü)(m) 59,996 2,165 1 5,733 2 109,457 272,150 3 645 4 9,935 5 108 6 77,685 54,672 7 190,764 190,764 8 1 1 9 10 927,721 927,721 11 12 13 14 2,377,686 438,656 535,420 2,815,124 120,642,221 14,392,991 137,850,33t FERC FORM NO.1 (ED. 12-90)Page 327.12 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 04/15/2011 2010/Q4 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. !$iilePage:-326 Line NO':3-Coiiiiiri:e-----------Unavailable Schedule Page: 326---TiiieNo-:3---Column: f ------------Unavailable Schedule Page: 326 Line No.: 9 Column: eUnavailable ¡Schedule Page: 326I.Ti-¡'o-:--ohimii:-'--- ---------------------- Unavailable~.___.___~____..__._____.__._m_Schedule Page: 326.1 Line No.: 1 Column: b Non Firm Purchases ¡Schedule Page: 326:1-rreNO::i--Oiiimn:e---~----..----------~---- Unavailable ~iiediiïe Page: 326.1 Line No.: 2 ---Coiiili:'-- -------- Unavailable ¡Schedule Page: 326.1 Line No.: 8 Coiiimn:¡------Non Firm Purchases~-~-------_... ¡Schedule Page: 326.1 Line No.: 12 Column: eUnavailable ¡Schedule 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: fUnavailable-_.._--_._------~-~. 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: aIda West, a sUl:.'t.ct~ry _of_Idaho PoweECompany,_~sp~J:!:L~l__ownership of these projects. ¡Schedule Page: 326.4 Line No.: 3 Column: a !.9~_1j~_~~_~E3?bsidiary_~ Idaho Power Company,J1~:"-2artial _?wn~rshii:_ of these proj (ócts.!Schedule Page: 326.4 Line No.: 4 Column: a ida West, a subsidiary of Idaho Power Company, has partial ownership of these projects. ~CheiiPage:-326.4 Line No::S-COhmn:a------- Ida West, a subsidiary of Idaho Power Company, has partial o",nership of these projects. 'SChediile Page: 326.4 Line No.: 12 Column: b ----- Non Firm Purchases,.---_._- . --------~ .__..._----~----,--------- _.._-~-~-_.._...__._----_._-----¡Schedule Page: 326.5 Line No.: 4 Column: b Energy difference betwe~i: mountain and pac:L:tl~ time sc.liedui~s ¡Schedule Page: 326.6 Line No.: 4 Column: b Ene:rS!Z-"~hedul_~d _ in. Dece~~~~OL.booked in.:",i:1.~ry 2011___ ¡Schedule Page: 326.6 Line No.: 9 Column: b Financial Transmission Losses Schedi-Page:.326:Lielili;:-n-.coiiimn:¡;--..-----.... ..------------------- Non Firm Purchases ¡Sèliedule Page:32ff1f-Lie.Nii~cOium-ii:b--------.~-------..-. Short Term Unit Contingent iSediiPage:326~6--Ti¡:o~:14CO¡umn: b IFERC FORM NO.1 (ED. 12-87) -~~~-- j ..------.1 -_..-- Page 450.1 Name of Respondent This Report is:Datè of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/15/2011 2010104 FOOTNOTE DATA Financial Transmission Losses~~- ""-- ._.._~--_._--_._---_..,_.-'Schedule Page: 326.7 Line No.: 3 Column: b WECC Inadvertant Settlement ~---'--"-'------'-¡Schedule Page: 326.7 Line No.: 8 Column: bShort Term Uni t Conttngen~_~_________ ______ :Schedule Page: 326.8 Line No.: 4 Column: 'b Non Firm Purchases ----_.__._._-~~-_._---_._.._----'_..- ¡Schedule Page: 326.8 Line No.: 7 Column: b ISDA Masterl:gr-Eò~me~t:_"'gÈ__9"P Morgan Cha~E:_~an~j.ated November 4, 2005. Schedule Page: 326.8 Line No.: 9 Column: b _ISDA Master. Agreement with Morgan Stanley dated 03/01/2000 'Schedule Page: 326.9 Line No.: 4 Column: b Financial Transmission Losses --------- ..__.._----~---i Schedule Page: 326.9 Line No.: 10 Prudential Bache Commodities, ¡Schedule Page: 326.9 Line No.: 11 2009 Correction ¡Schedule Page: 326.9 Line No.: 14 Column: b Non Firm Purchases ¡Schedule Page: 326.10 Line No.: 8 Column: b ISDA Master Agreem~nt wit~_§_empE?__E~il_e_rgx_':£ading: ~ate? Febni_ary _~_~~Qo.§-._~__ :Schedule Page: 326.10 Line No.: 10 Column: b Non Firm Purchases .._--_..-~----~---_._---¡Schedule Page: 326.10 Line No.: 11 Column: b ISDA Ma~te:r~_:ire":rrE3Il_t:_ with Shell EnergYÌ\()_:rt:J:_~Am_~J-ca d~!ed N~~embe:r__~_Q~___~___~¡Schedule Page: 326.11 Line No.: 1 Column: b i Financial Transmission Losses!Schedule Page: 326.11 Line No.: 10 Column: b Unavailable.~------_._-~---------_.__._-'--~---'Schedule Page: 326.11 Line No.: 12 Column: b Schedule 84 Net Met~ring______________________ 'Schedule Page: 326.11 Line No.: 13 Column: b §ch!:duJ:E3_§ß_°-.~g~~~olar ___~__~___________~______________ .._.___________~_______~ Schedule Page: 326.12 Line No.: 1 Column: b Scheduled losses not removed with loss transactions..-~----'-----"'------- --- --~--- ------ - --- --------~---Schedule Page: 326.12 Line No.: 2 Column: b Scheduled losses not removed with loss transactions.-_.__._._.....~-_.._-,---_.,...._._----.._---------------------- --- - -- ~ - - ---- -- ---~ - - ----- "--------,-Schedule Page: 326.12 Line No.: 3 Column: b Scheduled losses not removed with loss transactions. ¡Schedule Page: 326.12 Line No.: 4 Column: b Scheduled losses not removed with loss transactions.------~-_.~--Schedule Page: 326.12 Line No.: 5 Column: b Scheduled losses not removed with loss transactions.-- -¡Schedule Page: 326.12 Line No.: 6 Column: b Scheduled losses not removed with loss transactions. 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 This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo. Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 ~~..~' , ,,'", i=ni: i '"" ,~.~Accunt 456.1) (Including trnsactons 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 utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Bonnevile Power Administration - OTEC Bonneville Power Administrtion Oregon Trails Electric Co-op FNO 2 Bonnevile Power Administration - OTEC AD 3 Bonnevile Power Administration - USBR Bonnevile Power Administration United States Bureau of Reclamati FNO 4 Bonnevile Power Administration - USBR AD 5 Bonnevile Power Administration - Raft Bonnevile Power Administration Raft River Electric Co-op FNO 6 Bonnevile Power Administration - Raft AD 7 Bonnevile Power Administration - PF Bonnevile Power Administration Priority Firm Customers FNO 8 Bonnevile Power Administration - PF AD 9 Milner Irrigation District United States Bureau of Reclamati Milner Irrgation District OlF 10 Cargil Seatte City Light Bonnevile Power Administration OS 11 PacifiCorp PacifiCorp West PacifiCorp West FNO 12 PacifiCorp AD 13 United States Bureau of Indian Affirs Bonnevile Power Administrtion United States Bureau of Indian Af OS 14 Black Hils Power PacifiCorp West Bonnevile Power Administrtion NF 15 Black Hils Power Bonneville Power Administration PacifiCorp West NF 16 Black Hils Power .AD 17 Black Hils Power AD 18 BPA Power Administration Bonnevile Power Administrtion Bonnevile Power Administration NF 19 BPA Power Administration Bonnevile Power Administration Sierra Pacific Power NF 20 BPA Power Administrtion Bonnevile Power Administration Sierr Pacific Power SFP 21 BPA Power Administration Avista Bonnevile Power Administrtion NF 22 BPA Power Administration Avista Bonneville Power Administration SFP 23 BPA Power Administration Avista Sierra Pacific Power NF 24 BPA Power Administration Avista Sierra Pacific Power SFP 25 BPA Power Administration AD 26 BPA Power Administration AD 27 Cargil Power Markets PacifiCorp East NortWestem/PacifiCorp East NF 28 Cargil Power Markets PacifiCorp East NorthWestern/PacifiCorp East SFP 29 Cargil Power Markets PacifiCorp East PacifiCorp West NF 30 Cargil Power Markets PacifiCorp East NorthWestem/PacifiCorp East SFP 31 Cargil Power Markets PacifiCorp East Bonnevile Power Administration NF 32 Cargil Power Markets PacifiCorp East Bonnevile Power Administrtion SFP 33 Cargil Power Markets PacifiCorp East Avista NF 34 Cargil Power Markets PacifiCorp East Sierra Pacific Power NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328 This ~ort Is: (1) ~An Onginal (2) A ResubmissionI I ccunt (Including transactions reffered to as 'wtìeeling') 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 (t), report the designation for the substation, or other appropriate identification for where energy was received as specifed 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 m the total megawatthours received and delivered. Year/Penod of Report End of 2010/Q4 Name of Respondent Idaho Power Company 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 2010/Q4 (2) ri A Resubmission 04/15/2011 I.OF ELE.'- , n.'v.' , Y t ~~~ccunt 456.1 ) (Including transactions referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups. for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Cargil Power Markets PacifiCorp East Sierr Pacific Power SFP 2 Cargil Power Markets PacifiCorp East NorthWestern/PacifiCorp East SFP 3 Cargil Power Markets NortWestern/PacifiCorp East PacifiCorp East NF 4 Cargil Power Markets NortWestern/PacifiCorp East PacifiCorp East SFP 5 Cargill Power Markets NortWestern/PacifiCorp East Avista NF 6 Cargil Power Markets NortWestern/PacifiCorp East Sierra Pacific Power NF 7 Cargil Power Markets NorthWestern/PacifiCorp East Sierra Pacific Power SFP 8 Cargil Power Markets PacifiCorp East PacifiCorp East NF 9 Cargil Power Markets PacifiCorp East PacifiCorp East SFP 10 Cargil Power Markets PacifiCorp East Bonneville Power Administration NF 11 Cargill Power Markets PacifiCorp East Bonneville Power Administrtion SFP 12 Cargill Power Markets PacifiCorp East Avista NF 13 Cargil Power Markets PacifiCorp East Sierra Pacific Power NF 14 Cargil Power Markets PacifiCorp East Sierr Pacific Power SFP 15 Cargil Power Markets PacifiCorp West PacifiCorp East NF 16 Cargil Power Markets PacifiCorp West PacifiCorp East SFP 17 Cargill Power Markets PacifiCorp West PacifiCorp West NF 18 Cargil Power Markets PacifiCorp West Sierr Pacific Power NF 19 Cargil Power Markets PacifiCorp West PacifiCorp East NF 20 Cargil Power Markets PacifiCorp West PacifiCorp East SFP 21 Cargil Power Markets PacifiCorp West NorthWestern/PacifiCorp East NF 22 Cargil Power Markets PacifiCorp West NorthWestem/PacifiCorp East SFP 23 Cargil Power Markets PacifiCorp West PacifiCorp West NF 24 Cargil Power Markets PacifiCorp West Bonnevile Power Administrtion NF 25 Cargil Power Markets PacifiCorp West Bonnevile Power Administration SFP 26 Cargil Power Markets PacifiCorp West Avist NF 27 Cargil Power Markets PacifiCorp West Sierr Pacific Power NF 28 Cargill Power Markets PacifiCorp West Sierr Pacific Power SFP 29 Cargil Power Markets PacifiCorp West NorthWesternlPacifiCorp East SFP 30 Cargil Power Markets NortWestem/PacifiCorp East PacifiCorp East NF 31 Cargil Power Markets NortWestern/PacifiCorp East PacifiCorp East SFP 32 Cargil Power Markets NorthWestem/PacifiCorp East Bonnevile Power Administrtion NF 33 Cargil Power Markets NorthWestern/PacifiCorp East Sierra Pacific Power NF 34 Cargil Power Markets NorthWestem/PacifiCorp East Sierra Pacific Power SFP TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.1 Name of Respondent This 780rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 i ~ . ELt:G I N;11,.ATYFgR a! ccunt 45ö)(Gontinued) (Including trnsactions reffered to as 'wlìeeling') 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 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 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 Megawatt Hours No. Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) 5 BORA M345 3,203 3,20 1 5 BORA AVAT.NWMT 400 40C 2 5 BPAT.NWMT BORA 651 651 3 5 BPAT.NWMT BORA 5,540 5,54C 4 5 BPAT.NWMT LOLO 56 51 5 5 BPAT.NWMT M345 3,233 3,23;6 5 BPAT.NWMT M345 16,518 16,511 7 5 BRDY BORA 2,548 2,541 8 5 BRDY BORA 400 40(9 5 BRDY LAGRANDE 253 25~10 5 BRDY LAGRANDE 1,699 1,69~11 5 BRDY LOLO 409 4m 12 5 BRDY M345 551 551 13 5 BRDY M345 1,968 1,96~14 5 ENPR BORA 18,253 18,25~15 5 ENPR BORA 1,616 1,611 16 5 ENPR JBSN 800 80(17 5 ENPR M345 10,990 10,99(18 5 JBSN BORA 416 411 19 5 JBSN BORA 317 31 ¡20 5 JBSN BPAT.NWMT 330 33(21 5 JBSN BPAT.NWMT 91 91 22 5 JBSN ENPR 625 62~23 5 JBSN LAGRANDE 2,575 2,57~24 5 JBSN LAGRANDE 892 89~25 5 JBSN LOLO 312 31~26 5 JBSN M345 1,208 1,2Of 27 5 JBSN M345 208 20f 28 5 JBSN AVAT.NWMT 32 3,29 5 JEFF BORA 32 3:30 5 JEFF BORA 400 40(31 5 JEFF LAGRANDE 79 7~32 5 JEFF M345 2,855 2,85'33 5 JEFF M345 258 251 34 0 4,527,870 4,527,871 FERC FORM NO.1 (ED. 12-90)Page 329.1 Name of Respondent This wort Is:Date of Report Year/Penod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 I Ur T '. ~l~ccunt 456.1) (Including transactions referred to as .'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other electric utilties, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type oftransmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and. conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, as - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authonty)(Company of Public Authority)(Company of Public Authonty)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Cargil Power Markets Bonnevile Power Administration PacifiCorp East NF 2 Cargil Power Markets Bonnevile Power Administration PacifiCorp East NF 3 Cargil Power Markets Bonnevile Power Administration PacifiCorp West NF 4 Cargil Power Markets Bonnevile Power Administration Avista NF 5 Cargil Power Markets Bonnevile Power Administration Sierr Pacific Power NF 6 Cargil Power Markets Bonneville Power Administration Sierra Pacific Power SFP 7 Cargil Power Markets Avista PacifiCorp East NF 8 Cargill Power Markets Avista PacifiCorp East SFP 9 Cargil Power Markets Avista Sierr Pacific Power NF 10 Cargil Power Markets Avista Sierr Pacific Power SFP 11 Cargil Power Markets Sierra Pacific Power PacifiCorp East NF 12 Cargil Power Markets Sierra Pacific Power PacifiCorp East SFP 13 Cargil Power Markets Sierra Pacific Power NorthWestern/PacifiCorp East NF 14 Cargil Power Markets Sierra Pacific Power NortWestern/PacifiCorp East SFP 15 Cargil Power Markets Sierra Pacific Power Idaho Power Company NF 16 Cargil Power Markets Sierra Pacific Power Bonnevile Power Administration NF 17 Cargil Power Markets Sierra Pacific Power Bonnevile Power Administration SFP 18 Cargil Power Markets Sierra Pacific Power Avista NF 19 Cargil Power Markets Sierra Pacific Power Sierr Pacific Power NF 20 Cargil Power Markets Sierra Pacific Power Sierra Pacific Power SFP 21 Cargil Power Markets Sierra Pacific Power PacifiCorp East NF 22 Cargil Power Markets Sierra Pacific Power PacifiCorp East SFP 23 Cargil Power Markets Sierra Pacific Power Idaho Power Company NF 24 Cargil Power Markets Sierra Pacific Power Bonnevile Power Administration NF 25 cargil Power Markets Sierra Pacific Power Avista NF 26 Cargil Power Markets Idaho Power Company Bonnevile Power Administration SFP 27 Cargil Power Markets Idaho Power Company Sierra Pacific Power NF 28 Cargil Power Markets AD 29 Cargil Power Markets AD 30 Constellation Energy AD 31 Constellation Energy AD 32 Eagle Energy NF 33 Endure Energy AD 34 Endure Energy AD TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.2 Name of Respondent ThiswrtlS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)D A Resubmission 04/15/2011 i ¡!~~ QF ELECTRIGITY FQR (.l nE:l"~ lAccunt 456)(Continued) (Including transactons reffered 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 contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract.Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and 0) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY 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)G) 5 LAGRANDE BORA 1,269 1,26~1 5 LAGRANDE BRDY 34 3A 2 5 LAGRANDE JBSN 120 12(3 5 LAG RAN DE LOLO 65 6~4 5 LAGRANDE M345 14,567 14,56 5 5 LAGRANDE M345 3,484 3,48'6 5 LOLO BORA 18,886 18,881 7 5 LOLO BORA 2,808 2,801 8 5 LOLO M345 11,357 11,35 9 5 LOLO M345 1,166 1,16€10 5 LYPK BORA 3,861 3,861 11 5 LYPK BORA 16,193 16, 19~12 5 LYPK BPAT.NWMT 355 35~13 5 LYPK BPAT.NWMT 132 13~14 5 LYPK IPCO 48 4f 15 5 LYPK LAGRANDE 47,965 47,96~16 5 LYPK LAGRANDE 15,151 15,151 17 5 LYPK LOLO 188 181 18 5 LYPK M345 18,038 18,031 19 5 LYPK M345 179,321 179,321 20 5 M345 BORA 768 761 21 5 M345 BORA 32 3~22 5 M345 IPCO 25 2~23 5 M345 LAGRANDE 3,546 3,54€24 5 M345 LOLO 144 14A 25 5 OBBLPR LAGRANDE 400 40(26 5 OBBLPR M345 238 23f 27 5 28 5 29 5 ~30 5 31 5 .32 5 33 5 34 0 4,527,870 4,527,871 FERC FORM NO.1 (ED. 12-90)Page 329.2 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 2010/Q4 (2) n A Resubmission 04/15/2011 , i:OR "J '~i~~ceunt 4òö.1) (Including transactions referred to as 'wheelin ') 1. Report all transmission of electricity, Le., wheeling, provided for other electric utilties, cooperatives, other public authorities, qualifying facilities, non-traditional utilty suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type oftransmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Iberdrola Renewables PacifiCorp East Bonnevile Power Administrtion NF 2 Iberdrola Renewables Bonnevile Power Administrtion PacifiCorp East NF 3 Iberdrola Renewables AD 4 Iberdrola Renewables AD 5 Integrys Energy AD 6 Macquarie Cook Power NortWestern/PacifiCorp East Sierr Pacific Power NF 7 Macquarie Cook Power Bonneville Power Administration PacifiCorp East NF 8 Macquarie Cook Power Bonnevile Power Administrtion PacifiCorp East NF 9 Macquarie Cook Power Bonnevile Power Administration Sierra Pacific Power NF 10 Macquarie Cook Power AD 11 Morgan Stanley Capital Group PacifiCorp East NortWestern/PacifiCorp East NF 12 Morgan Stanley Capital Group PacifiCorp East Sierra Pacific Power NF 13 Morgan Stanley Capital Group PacifiCorp East Sierra Pacific Power SFP 14 Morgan Stanley Capital Group NorthWestern/PacifiCorp East PacifiCorp East NF 15 Morgan Stanley Capital Group NortWestern/PacifiCorp East Bonnevile Power Administration NF 16 Morgan Stanley Capital Group PacifiCorp East NortWestern/PacifiCorp East NF 17 Morgan Stanley Capital Group PacifiCorp East NortWestern/PacifiCorp East NF 18 Morgan Stanley Capital Group PacifiCorp East Bonnevile Power Administration NF 19 Morgan Stanley Capital Group PacifiCorp East Bonnevile Power Administration SFP 20 Morgan Stanley Capital Group PacifiCorp East Avista NF 21 Morgan Stanley Capital Group PacifiCorp East Sierr Pacific Power NF 22 Morgan Stanley Capital Group PacifiCorp East NortWestern/PacifiCorp East NF 23 Morgan Stanley Capital Group PacifiCorp West PacifiCorp East NF 24 Morgan Stanley Capital Group PacifiCorp West Sierr Pacific Power NF 25 Morgan Stanley Capital Group PacifiCorp West NorthWestern/PacifiCorp East NF 26 Morgan Stanley Capital Group PacifiCorp West Bonnevile Power Administrtion NF 27 Morgan Stanley Capital Group Idaho Power Company Bonnevile Power Administration NF 28 Morgan Stanley Capital Group NorthWestern/PacifiCorp East Bonnevile Power Administration NF 29 Morgan Stanley Capital Group NortWestern/PacifiCorp East Avista NF 30 Morgan Stanley Capital Group NorthWestern/PacifiCorp East Sierra Pacific Power NF 31 Morgan Stanley Capital Group NortWestern/PacifiCorp East NortWestern/PacifiCorp East NF 32 Morgan Stanley Capital Group Bonnevile Power Administration PacifiCorp East NF 33 Morgan Stanley Capital Group Bonnevile Power Administrtion PacifiCorp East NF 34 Morgan Stanley Capital Group Bonnevile Power Administration Sierr Pacific Power NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.3 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) IKAn Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 i 'FQR ~ i Ht:K!S,lI:ccunt 456)(Continued) (IncludinQ transactions reffered to as 'wtìeeling') 5. In column (e), identify 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 appropnate 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 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 Megawatt HOUrs No. Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)G) 5 BORA LAGRANDE 957 95 1 5 LAGRANDE BORA 386 38€2 5 3 5 4 5 5 5 BPAT.NWMT M345 75 7!6 5 LAGRANDE BORA 946 94E 7 5 LAGRADE BRDY 53 5.8 5 LAGRANDE M345 241 241 9 5 .10 5 BORA BPAT.NWMT 80 8(11 5 BORA M345 1,617 1,61 12 5 BORA M345 623 62:13 5 BPAT.NWMT BRDY 45 4~14 5 BPAT.NWMT LAGRANDE 806 80€15 5 BRDY BPAT.NWMT 44 4A 16 5 BRDY JEFF 45 4!17 5 BRDY LAGRANDE 30,482 30,48~18 5 BRDY LAGRANDE 215 2H 19 5 BRDY LOLO 2,571 2,571 20 5 BRDY M345 352 35~21 5 BRDY AVAT.NWMT 18 1!22 5 ENPR BRDY 2,687 2,68 23 5 ENPR M345 315 31'24 5 JBSN BPAT.NWMT 10 1(25 5 JBSN LAGRANDE 127 12 26 5 JBwr LAGRADE 445 44B 27 5 JEFF LAGRANDE 5,007 5,007 28 5 JEFF LOLO 360 36C 29 5 JEFF M345 52 5.30 5 JEFF GSHN 25 2!31 5 LAGRANDE BORA 314 31'32 5 LAGRANDE BRDY 4,411 4,411 33 5 LAGRANDE M345 2,667 2,661 34 0 4,527,870 4,527,87( FERC FORM NO.1 (ED. 12-90)Page 329.3 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 2010/Q4 (2) ri A Resubmission 04/15/2011 I OF ELEC;I KIl.IT T i:':K U ccunt 456.1) (Including transactons referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electrc utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, as - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Morgan Stanley Capital Group Avista PacifiCorp East NF 2 Morgan Stanley Capital Group Avista Bonneville Power Administrtion NF 3 Morgan Stanley Capital Group Avista Sierra Pacific Power NF 4 Morgan Stanley Capital Group Sierra Pacific Power PacifiCorp East NF 5 Morgan Stanley Capital Group Sierra Pacific Power PacifiCorp West NF 6 Morgan Stanley Capital Group Sierra Pacific Power NortWestem/PacifiCorp East NF 7 Morgan Stanley Capital Group Sierra Pacific Power Bonnevile Power Administrtion NF 8 Morgan Stanley Capital Group NorthWestern/PacifiCorp East PacifiCorp East NF 9 Morgan Stanley Capital Group NorthWestem/PacifiCorp East Bonnevile Power Administration NF 10 Morgan Stanley Capital Group AD 11 Morgan Stanley Capital Group AD 12 Nortwestern Energy PacifiCorp East Bonneville Power Administration NF 13 Northwestern Energy NorthWestem/PacifiCorp East Bonnevile Power Administration NF 14 Northwestern Energy AD 15 Pacificorp Power Marketing PacifiCorp East PacifiCorp West NF 16 Pacificorp Power Marketing PacifiCorp East Idaho Power Company NF 17 Pacificorp Power Marketing PacifiCorp East Bonneville Power Administration NF 18 Pacificorp Power Marketing PacifiCorp East Idaho Power Company NF 19 Pacificorp Power Marketing PacifiCorp East Idaho Power Company LFP 20 Pacificorp Power Marketing PacifiCorp East PacifiCorp East NF 21 Pacificorp Power Marketing PacifiCorp East PacifiCorp East SFP 22 Pacificorp Power Marketing PacifiCorp East Idaho Power Company NF 23 Pacificorp Power Marketing PacifiCorp West PacifiCorp East NF 24 Pacificorp Power Marketing PacifiCorp West PacifiCorp East NF 25 Pacificorp Power Marketing PacifiCorp West Idaho Power Company NF 26 Pacificorp Power Marketing PacifiCorp West Sierr Pacific Power NF 27 Pacificorp Power Marketing Idaho Power Company PacifiCorp East NF 28 Pacificorp Power Marketing Idaho Power Company PacifiCorp East LFP 29 Pacificorp Power Marketing Idaho Power Company PacifiCorp East NF 30 Pacificorp Power Marketing Idaho Power Company PacifiCorp West NF 31 Pacificorp Power Marketing Idaho Power Company Idaho Power Company NF 32 Pacificorp Power Marketing Idaho Power Company NorthWestem/PacifiCorp East NF 33 Pacificorp Power Marketing Idaho Power Company Bonneville Power Administrtion NF 34 Pacificorp Power Marketing Idaho Power Company PacifiCorp West NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.4 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 2010/Q4 (2)D A Resubmission 04/15/2011 Ut T i-~K 4 ~' ,~, ';W ,(Accunt 456)(Contlnued) (Including transactons reffered 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 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 billing demand that is specifed in the firm transmission service contract.Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and (j the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Biling ,TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)G) 5 LOLO BRDY 414 41A 1 5 LOLO LAG RA DE 21 21 2 5 LOLO M345 799 79~3 5 M345 BRDY 35 3f 4 5 M345 JBSN 5 "5 5 M345 JEFF 180 18C 6 5 M345 LAGRANDE 130 13C 7 5 GSHN BRDY 40 4C 8 5 GSHN LAG RAN DE 235 23"9 5 -10 5 11 5 BRDY LAGRANDE 397 39 12 5 JEFF LAGRANDE --762 76 13 5 14 5 BORA ENPR 31,339 31,33~15 5 BORA IPCO 33 3 16 5 BORA LAGRANDE 13,680 13,68C 17 5 BORA KPRT 1,251 1,251 18 5 BORA KPRT 108,362 108,36:.19 5 BRDY BRDY 8,702 8,70:.20 5 BRDY BRDY 726 72€21 5 BRDY KPRT 16,320 16,320 22 5 ENPR BORA 73,303 73,303 23 5 ENPR BRDY 13,239 13,239 24 5 ENPR IPCO 9,562 9,56:.25 5 ENPR M345 1,050 1,050 26 5 JBM BORA 29,317 29,31 (27 5 JBM BORA 161,627 161,62(28 5 JBM BRDY 181,559 181,559 29 5 JBM ENPR 56,964 56,964 30 5 JBM IPCO 564 564 31 5 JBM JEFF 50 50 32 5 JBM LAG RAN DE 17,568 17,568 33 5 JBM M500 31,591 31,591 34 0 4,527,870 4,527,870 FERC FORM NO.1 (ED. 12-90)Page 329.4 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) ñ A Resubmission 04/15/2011 I !9N .OF ELE;(;T~Il.11 y t:u~ u ccunt 456.1)(Including transactions referred to as 'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utilty suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type oftransmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code \ for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Pacificorp Power Marketing Idaho Power Company PacifiCorp West LFP 2 Pacificorp Power Marketing Bonnevile Power Administration PacifiCorp East NF 3 Pacificorp Power Marketing Bonneville Power Administration PacifiCorp East NF 4 Pacificorp Power Marketing Avista PacifiCorp West NF 5 Pacificorp Power Marketing AD 6 Pacificorp Power Marketing AD 7 Portand General Electric PacifiCorp East Bonnevile Power Administration NF 8 Portland General Electric NortWestem/PacifiCorp East Bonnevile Power Administration NF 9 Portland General Electric AD 10 Portland General Electric AD 11 Powerex Corporation PacifiCorp East NortWestem/PacifiCorp East NF 12 Powerex Corporation PacifiCorp East PacifiCorp East NF 13 Powerex Corporation PacifiCorp East PacifiCorp West NF 14 Powerex Corporation PacifiCorp East Bonnevile Power Administration NF 15 Powerex Corporation PacifiCorp East Avista NF 16 Powerex Corporation PacifiCorp East Sierr Pacific Power NF 17 Powerex Corporation NortWestem/PacifiCorp East PacifiCorp East NF 18 Powerex Corporation NorthWestem/PacifiCorp East Bonnevile Power Administration NF 19 Powerex Corporation NorthWestern/PacifiCorp East Sierr Pacific Power NF 20 Powerex Corporation PacifiCorp East NortWestern/PacifiCorp East NF 21 Powerex Corporation PacifiCorp East PacifiCorp West NF 22 Powerex Corporation PacifiCorp East Bonneville Power Administration NF 23 Powerex Corporation PacifiCorp East Bonnevile Power Administration SFP 24 Powerex Corporation PacifiCorp East Avista NF 25 Powerex Corporation PacifiCorp East Sierr Pacific Power NF 26 Powerex Corporation PacifiCorp West PacifiCorp East NF 27 Powerex Corporation PacifiCorp West PacifiCorp East NF 28 Powerex Corporation PacifiCorp West PacifiCorp East SFP 29 Powerex Corporation PacifiCorp West PacifiCorp West NF 30 Powerex Corporation PacifiCorp West Bonnevile Power Administration NF 31 Powerex Corporation PacifiCorp West Sierra Pacific Power NF 32 Powerex Corporation PacifiCorp West NorthWestern/PacifiCorp East NF 33 Powerex Corpration PacifiCorp West PacifiCorp East NF 34 Powerex Corporation PacifiCorp West PacifiCorp West NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.5 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 2010/Q4 (2) A Resubmission 04/15/2011 TRANSMISSION '-, "',,"''' I Kli.ii Y FOR u i i lL.."'" V ccunt 456)(Continuec (Including transactions reffered 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 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 received and delivered. FERC Rate Point of Receipt Point of Delivery Billng TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand lIegaWatt Hours Megawatt HOurs No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) 5 JBWT M500 929,005 929,00e 1 5 LAGRANDE BORA 3,670 3,67C 2 5 LAGRANDE BRDY 320 32C 3 5 LOLO ENPR 1,624 1,62¿4 5 ~5 5 6 5 BRDY LAGRADE 2 ~7 5 JEFF LAGRANDE -200 20C 8 5 .9 5 10 5 BORA BPAT.NWMT 132 13~11 5 BORA BRDY 349 34~12 5 BORA ENPR 265 26e 13 5 BORA LAGRANDE 41,295 41,2ge 14 5 BORA LOLO 15 l'15 5 BORA M345 33 3 16 5 BPAT.NWMT BRDY 472 47,17 5 BPAT.NWMT LAGRANDE 1,157 1,15 18 5 BPAT.NWMT M345 399 391 19 5 BRDY BPAT.NWMT 59 51 20 5 BRDY ENPR 9.180 9,18(21 5 BRDY LAGRANDE 35,437 35,43 22 5 BRDY LAGRANDE 2,446 2,44E 23 5 BRDY LOLO 78 71 24 5 BRDY M345 642 64,25 5 ENPR BORA 3,570 3.57(26 5 ENPR BRDY 64,068 64,061 27 5 ENPR BRDY 13,839 13,831 28 5 ENPR JBSN 129 121 29 5 ENPR LAGRANDE 2,664 2.66¿30 5 ENPR M345 1,766 1,76E 31 5 JBSN BPAT.NWMT 333 33 32 5 JBSN BRDY 20 2(33 5 JBSN ENPR 54 .5¿34 0 4,527,870 4,527,87( FERC FORM NO.1 (ED. 12-90)Page 329.5 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 2010/Q4 (2) ri A Resubmission 04/15/2011 i . i:Li:v "'~' I Y F:9R UI,I," ""'_ v: ccunt 456.1) (Including transactions referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilties, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions 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 service, as - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Powerex Corpration PacifiCorp West NortWestem/PacifiCorp East NF 2 Powerex Corporation PacifiCorp West Bonnevile Power Administrtion NF 3 Powerex Corporation PacifiCorp West Avista NF 4 Powerex Corporation Idaho Power Company PacifiCorp East NF 5 Powerex Corporation Idaho Power Company PacifiCorp West NF 6 Powerex Corporation Idaho Power Company Bonnevile Power Administrtion NF 7 Powerex Corporation Idaho Power Company Avista NF 8 Powerex Corporation NorthWestern/PacifiCorp East Bonnevile Power Administration NF 9 Powerex Corporation NorthWestern/PacifiCorp East Avista NF 10 Powerex Corpration NorthWestem/PacifiCorp East Sierra Pacific Power NF 11 Powerex Corporation Bonnevile Power Administration PacifiCorp East NF 12 Powerex Corporation Bonnevile Power Administration PacifiCorp East NF 13 Powerex Corporation Bonnevile Power Administration PacifiCorp East SFP 14 Powerex Corporation Bonnevile Power Administration PacifiCorp West NF 15 Powerex Corporation Bonnevile Power Administration Sierra Pacific Power NF 16 Powerex Corporation Avista PacifiCorp East NF 17 Powerex Corporation Avista PacifiCorp East NF 18 Powerex Corporation Avista Bonnevile Power Administration NF 19 Powerex Corporation Avista Sierr Pacific Power NF 20 Powerex Corporation Sierra Pacific Power NorthWestem/PacifiCorp East NF 21 Powerex Corporation Sierra Pacific Power PacifiCorp East NF 22 Powerex Corporation Sierr Pacific Power PacifiCorp West NF 23 Powerex Corporation Sierr Pacific Power NorthWestem/PacifiCorp East NF 24 Powerex Corporation Sierra Pacific Power Bonnevile Power Administration NF 25 Powerex Corporation NortWestern/PacifiCorp East PacifiCorp East NF 26 Powerex Corporation NorthWestem/PacifiCorp East PacifiCorp East NF 27 Powerex Corporation NortWestern/PacifiCorp East PacifiCorp West NF 28 Powerex Corporation NortWestern/PacifiCorp East PacifiCorp West NF 29 Powerex Corporation NorthWestern/PacifiCorp East Bonneville Power Administration NF 30 Powerex Corporation AD 31 Powerex Corporation AD 32 PPL EnergyPlus, LLC PacifiCorp East NorthWestem/PacifiCorp East NF 33 PPL EnergyPlus, LLC PacifiCorp East Bonneville Power Administration NF 34 PPL EnergyPlus, LLC PacifiCorp East Avista NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.6 Name of Respondent This~rtIS:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 ,qF i:1 T ,l,Iccunt 456)(Contlnued)(Including transactions reffered to as 'wfieeling') 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 billing demand that is specified in the firm transmission service contract.Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and ü) the total megawatthours received and delivered. FERC Rate Point of Receipt .Point of Delivery Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours Megawatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) 5 JBSN JEFF 54 5-1 1 5 JBSN LAGRANDE 8,338 8,33€2 5 JBSN LOLO 23 2"3 5 JBWT BRDY 154 15-1 4 5 JBWT ENPR 10 1C 5 5 JBWT LAGRANDE 3,762 3,76.6 5 JBWT LOLa 150 15C 7 5 JEFF LAGRANDE 3,528 3,52€8 5 JEFF LOLa 11 11 9 5 JEFF M345 50 5C 10 5 LAGRANDE BORA 6,267 6,26 11 5 LAGRANDE BRDY 4,662 4,66~12 5 LAGRANDE BRDY 280 28C 13 5 LAGRANDE JBSN 1,258 1,25€14 5 LAGRANDE M345 6,262 6,26~15 5 LOLa BORA 248 24l 16 5 LOLa BRDY 1,892 1,89.17 5 LOLa LAGRANDE 1,600 1,60(18 5 LOLa M345 313 31 19 5 M345 BPAT.NWMT 10 1(20 5 M345 BRDY 155 15!21 5 M345 ENPR 150 15(22 5 M345 JEFF 37 3 23 5 M345 LAGRANDE 2,940 2,94(24 5 AVAT.NWMT BORA 129 12!25 5 GSHN BRDY 100 10(26 5 GSHN ENPR 132 13.27 5 GSHN JBSN 30 3(28 5 GSHN LAGRANDE 2,354 2,35'29 5 30 5 31 5 BRDY BPAT.NWMT 15 1!32 5 BRDY LAGRANDE 24,028 24,02f 33 5 BRDY LOLa 932 93~34 0 4,527,870 4,527,87( FERC FORM NO.1 (ED. 12-90)Page 329.6 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 2010/Q4 (2) n A Resubmission 04/15/2011 iOFi:1 1 '.~ ~ ;(~ccunt456.1) (Including transactions referred to as 'wheeling') 1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions 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 service, as - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 PPL EnergyPlus, LLC PacifiCorp East Avista SFP 2 PPL EnergyPlus. LLC NorthWestern/PacifiCorp East Bonnevile Power Administration NF 3 PPL EnergyPlus, LLC NorthWestern/PacifiCorp East Avista NF 4 PPL EnergyPlus. LLC Avista PacifiCorp East NF 5 PPL EnergyPlus, LLC Avista Sierra Pacific Power NF 6 PPL EnergyPlus, LLC PacifiCorp East Avista SFP 7 PPL EnergyPlus, LLC AD 8 PPL EnergyPlus, LLC AD 9 Puget Sound Energy PacifiCorp East Bonnevile Power Administration NF 10 Puget Sound Energy PacifiCorp East Avista .~NF 11 Puget Sound Energy NorthWestern/PacifiCorp East Bonnevile Power Administrtion NF 12 Puget Sound Energy Sierr Pacific Power Bonnevile Power Administration NF 13 Puget Sound Energy AD 14 Puget Sound Energy AD 15 Rainbow Energy Marketing Company PacifiCorp East Avista NF 16 Rainbow Energy Marketing Company PacifiCorp East Sierr Pacific Power NF 17 Rainbow Energy Marketing Company NorthWestern/PacifiCorp East Sierra Pacific Power NF 18 Rainbow Energy Marketing Company NorthWestern/PacifiCorp East Sierra Pacific Power SFP 19 Rainbow Energy Marketing Company PacifiCorp East Bonnevile Power Administrtion NF 20 Rainbow Energy Marketing Company PacifiCorp East Avista NF 21 Rainbow Energy Marketing Company PacifiCorp East Sierra Pacific Power NF 22 Rainbow Energy Marketing Company PacifiCorp East Sierra Pacific Power SFP 23 Rainbow Energy Marketing Company PacifiCorp West NortWestern/PacifiCorp East SFP 24 Rainbow Energy Marketing Company NortWestern/PacifiCorp East Sierr Pacific Power NF 25 Rainbow Energy Marketing Company NortWestern/PacifiCorp East Sierra Pacific Power SFP 26 Rainbow Energy Marketing Company Bonnevile Power Administration Sierr Pacific Power NF 27 Rainbow Energy Marketing Company Avista PacifiCorp East NF 28 Rainbow Energy Marketing Company Avista PacifiCorp East SFP 29 Rainbow Energy Marketing Company Avista Sierr Pacific Power NF 30 Rainbow Energy Marketing Company Avista Sierra Pacific Power SFP 31 Rainbow Energy Marketing Company Sierr Pacific Power Avista NF 32 Rainbow Energy Marketing Company NortWestern/PacifiCorp East PacifiCorp East SFP 33 Rainbow Energy Marketing Company NortWestern/PacifiCorp East Sierra Pacific Power NF 34 Rainbow Energy Marketing Company NorthWestern/PacifiCorp East Sierra Pacific Power SFP TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.7 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 2010/Q4 (2) DA Resubmission 04/15/2011 i-YK i. i . ,~, ':-x ccunt 456)(Continued) (Including trnsactions reffered to as 'wtieeling;)' 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 megawatt of billng demand that is specified in the firm transmission service contract.Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and ü) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours Megawatt HOurs No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)ü) 5 BRDY LOLO 1,080 1,08C 1 5 JEFF LAGRANDE 7,251 7,251 2 5 JEFF LOLO 1,271 1,271 3 5 LOLO BRDY 15 1~4 5 LOLO M345 1,136 1,13€5 5 MLCK LOLO 1,104 1,10'1 6 5 7 5 8, 5 BRDY LAGRANDE 17,782 17,78~9 5 BRDY LOLO 5 ~10 5 JEFF LAGRANDE 117 111 11 5 M345 LAGRANDE 180 18C 12 5 13 5 14 5 BORA LOLO 400 40C 15 5 BORA M345 400 40C 16 5 BPAT.NWMT M345 40 4C 17 5 BPAT.NWMT M345 720 72C 18 5 BRDY LAGRANDE 330 33C 19 5 BRDY LOLO 50 5C 20 5 BRDY M345 7,523 7,52~21 5 BRDY M345 29,800 29,80C 22 5 JBSN JEFF 768 76€23 5 JEFF M345 1,512 1,51~24 5 JEFF M345 800 80C 25 5 LAGRANDE M345 1,329 1,32~26 5 LOLO BORA 1,320 1,32C 27 5 LOLO BORA 12,384 12,38'28 5 LOLO M345 4,039 4,03~29 5 LOLO M345 2,995 2,99~30 5 M345 LOLO 6 €31 5 AVAT.NWMT BRDY 400 40C 32 5 AVAT.NWMT M345 600 60C 33 5 AVAT.NWMT M345 600 60C 34 0 4,527,870 4,527,870 FERC FORM NO.1 (ED. 12-90)Page 329.7 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 T cL t:\,K ~ ':_ ,,..Ll;ccunt 456.1) (Including transactions referred to as 'wheeling') 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilties, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Rainbow Energy Marketing Company AD 2 Rainbow Energy Marketing Company AD 3 Seattle City Light LFP 4 Seattle City Light AD 5 Sempra Energy AD 6 Sempra Energy AD 7 Shell Energy North America PacifiCorp East Bonneville Power Administration NF 8 Shell Energy Nort America PacifiCorp East Bonnevile Power Administration NF 9 Shell Energy Nort America PacifiCorp East Sierra Pacific Power NF 10 Shell Energy North America PacifiCorp West Bonnevile Power Administration NF 11 Shell Energy Nort America NorthWestem/PacifiCorp East Bonneville Power Administration NF 12 Shell Energy Nort America NortWestern/PacifiCorp East Avista NF 13 Shell Energy North America Bonneville Power Administration Sierra Pacific Power NF 14 Shell Energy North America Sierr Pacific Power Bonnevile Power Administration NF 15 Shell Energy North America Sierra Pacific Power NortWestern/PacifiCorp East NF 16 Shell Energy North America Sierra Pacific Power PacifiCorp East NF 17 Shell Energy North America Sierra Pacific Power Bonnevile Power Administration NF 18 Shell Energy North America Idaho Power Company Bonnevile Power Administration NF 19 Shell Energy North America Idaho Power Company Bonnevile Power Administration NF 20 Shell Energy Nort America AD 21 Shell Energy Nort America AD 22 Sierra Pacific Power NorthWestern/PacifiCorp East Sierr Pacific Power NF 23 Sierra Pacific Power PacifiCorp East Sierra Pacific Power NF 24 Sierra Pacific Power PacifiCorp East Sierr Pacific Power SFP 25 Sierra Pacific Power PacifiCorp West Sierr Pacific Power NF 26 Sierra Pacific Power NorthWestern/PacifiCorp East Sierra Pacific Power NF 27 Sierra Pacific Power Bonnevile Power Administration Sierra Pacific Power NF 28 Sierra Pacific Power Bonnevile Power Administration Sierra Pacific Power SFP 29 Sierra Pacific Power Avista Sierr Pacific Power NF 30 Sierra Pacific Power Avista Sierra Pacific Power SFP 31 Sierra Pacific Power Sierra Pacific Power PacifiCorp East NF 32 Sierra Pacific Power Sierr Pacific Power NorthWestem/PacifiCorp East NF 33 Sierra Pacific Power Sierra Pacific Power Bonnevile Power Administration NF 34 Sierra Pacific Power Sierra Pacific Power Avista NF TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.8 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)o A Resubmission 04/15/2011 qF 1=1 . FgR '" ._. ';- lAccunt 45ö)(l,ontinuea)(Induding transactions reffered to as 'wtieeling'). 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, .point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract.Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and ü) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand Megawatt Hours Megawatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)0) 5 1 5 2 5 3 5 4 5 5 5 6 5 BORA LAGRADE 352 35.7 5 BRDY LAGRANDE 7,507 7,50 8 5 BRDY M345 784 78'9 5 JBSN LAGRADE 64 6l 10 5 JEFF LAG RA DE 1,262 1,26.11 5 JEFF LOLO 70 7(12 5 LAGRANDE M345 5,687 5,68 13 5 LYPK LAGRADE 633 63.:14 5 M345 BPAT.NWMT 25 2f 15 5 M345 BRDY 65 65 16 5 M345 LAGRANDE 5,937 5,93 17 5 MDSK LAGRANDE 88 8~18 5 OBBLPR LAGRANDE 155 15f 19 5 20 5 21 5 BPAT.NWMT M345 264 261 22 5 BRDY M345 14,496 14,49E 23 5 BRDY M345 11,215 11,21e 24 5 JBSN M345 146 14E 25 5 JEFF M345 713 71 26 5 LAGRANDE M345 27,772 27,77í.27 5 LAGRANDE M345 272 27.28 5 LOLO M345 28,510 28.51C 29 5 LOLO M345 14,071 14,071 30 5 M345 BRDY 55 5f 31 5 M345 JEFF 501 501 32 5 M345 LAGRANDE 8,261 8,261 33 5 M345 LOLO 200 20(34 0 4,527,870 4,527,87( FERC FORM NO.1 (ED. 12-90)Page 329.8 Name of Respondent This wort Is:Date of Report Year/Penod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)D A Resubmission 04/15/2011 .OF ELEC-i KIL¿l I T r: I HI' :S_ lI;ccunt 456.1 ) (Including transactions referred to as 'wheeling') 1. Report all transmission of electncity, Le., wheeling, provided for other electnc utilities, cooperatives, other public authonties, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type oftransmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authonty that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authonty. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the onginal contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Penod Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting penods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authonty)(Company of Public Authonty)(Company of Public Authonty)Classifi- (Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation (a)(b)(c)(d) 1 Sierra Pacific Power AD 2 Sierra Pacific Power AD 3 Southernn California Edison NorthWestern/PacifiCorp East Bonneville Power Administrtion NF 4 Transalta Energy Marketing PacifiCorp East Bonnevile Power Administration NF 5 Transalta Energy Marketing NortWestern/PacifiCorp East Sierra Pacific Power NF 6 Transalta Energy Marketing PacifiCorp East Bonnevile Power Administrtion NF 7 Transalta Energy Marketing PacifiCorp East Avista NF 8 Transalta Energy Marketing PacifiCorp West Bonneville Power Administrtion NF 9 Transalta Energy Marketing Bonnevile Power Administration PacifiCorp East NF 10 Transalta Energy Marketing Bonnevile Power Administration PacifiCorp East NF 11 Transalta Energy Marketing Bonnevile Power Administrtion Sierr Pacific Power NF 12 Transalta Energy Marketing Avista PacifiCorp East NF 13 Transalta Energy Marketing Avista Sierra Pacific Power NF 14 Transalta Energy Marketing Sierr Pacific Power Bonnevile Power Administration NF 15 Transalta Energy Marketing Sierra Pacific Power Avista NF 16 Transalta Energy Marketing AD 17 Transalta Energy Marketing AD 18 Utah Associated Municipal Power Systems PacifiCorp East Sierra Pacific Power NF 19 Utah Associated Municipal Power Systems AD 20 Utah Associated Municipal Power Systems AD 21 22 23 24 25 26 27 28 29 30 31 32 33 34 TOTAL FERC FORM NO.1 (ED. 12-90)Page 328.9 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 2010/Q4 (2) Õ A Resubmission 04/15/2011 ~i- IT. lAccunt 45ö)(l.ontlnueo) (Including transactions reffered 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 (t), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billng demand that is specified in the firm transmission service contract.Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and U) the total megawatthours received and delivered. FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSChedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)ü) 5 1 5 2 5 GSHN LAGRANDE 20 ..20 3 5 BORA LAGRANDE 1,239 1,239 4 5 BPAT.NWMT M345 75 75 5 5 BRDY LAG RAN DE 280 280 6 5 BRDY LOLO 63 61 7 5 JBSN LAGRANDE 600 600 8 5 LAGRANDE BORA 474 474 9 5 LAGRANDE BRDY 60 60 10 5 LAGRANDE M345 712 71;¿11 5 LOLO BORA 1,528 1,52S 12 5 LOLO M345 25 25 13 5 M345 LAGRADE 477 471 14 5 M345 LOLO 10 10 15 5 16 5 17 5 BORA M345 3,074 3,074 18 5 19 5 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 0 4,527,870 4,527,87C FERC FORM NO.1 (ED. 12-90)Page 329.9 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) ri A Resubmission 04/15/2011 . o.f Ii y fQR ",' ...,,~v~ccunf456) (Continued) (Including transactions reffered 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, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 1,241,026 2,602 1,243,628 1 -29,701 -29,701 2 1,055,121 145,316 1,200,437 3 -13,829 -13,829 4 585,362 -81,836 503,526 5 -14,459 -14,459 6 2,354,828 -454,037 1,900,791 7 -58,373 -58,373 8 13,581 13,581 9 203,368 203,368 10 6,464 1,466 7,930 11 -155 -155 12 54,639 54,639 13 2,870 2,870 14 1,990 1,990 15 -105 -105 16 -22 -22 17 4,361 4,361 18 2,843 2,843 19 3,446 3,446 20 7,264 7,264 21 39,130 39,130 22 2,110 2,110 23 3,075 3,075 24 -1,727 -1,727 25 -229 -229 .26 843 843 27 334 334 28 62 62 29 127 127 30 5,542 5,542 31 15,866 15,866 32 1,008 1,008 33 1,391 1,391 34 5,180,923 10,217,479 0 15,398,402 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 2010/Q4 (2) ri A Resubmission 04/15/2011 i ......v I KIl,l I y' FQR L1IMt:K;:vf,~ccunt456HC(ntinued) (Including transactions reffered 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 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 settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and ü) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entnes and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 1,510 1,510 1 189 189 2 307 307 3 2,611 2,611 4 26 26 5 1,524 1,524 6 7,786 7,786 7 1,201 1,201 8 189 189 9 119 119 10 801 801 11 193 193 12 260 260 13 928 928 14 8,604 8,604 15 762 762 16 377 377 17 5,180 5,180 18 196 196 19 149 149 20 156 156 21 43 43 22 295 295 23 1,214 1,214 24 420 420 25 147 147 26 569 569 27 98 98 28 15 15 29 15 15 30 189 189 31 37 37 32 1,346 1,346 33 122 122 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.1 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) ~An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 ! qF Y i ~f,~ccunf4ContinUed) (Including trnsactons reftered to as 'w eelina') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and U) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 598 598 1 16 16 2 57 57 3 31 31 4 6,866 6,866 5 1,642 1,642 6 8,902 8,902 7 1,324 1,324 8 5,353 5,353 9 550 550 10 1,820 1,820 11 7,633 7,633 12 167 167 13 62 62 14 23 23 15 22,609 22,609 16 7,142 7,142 17 89 89 18 .8,503 8,503 19 84,526 84,526 20 362 362 21 15 15 22 12 12 23 1,671 1,671 24 68 68 25 189 189 26 112 112 27 -33,126 -33,126 28 -8,263 -8,263 29 -2,682 -2,682 30 -200 -200 31 45 45 32 -206 -206 33 -1,194 -1,194 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.2 Name of Respondent This Report Is:Date of Report YeadPeriod of Report Idaho Power Company (1) !KAn Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 i lOf 1:1 T , ~ ~h~ccunt 456) (Continued) (Including transactons reffered 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 biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and ü) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 4,958 . 4,958 1 2,000 2,000 2 -530 -530 3 -16 -16 4 -6 -6 5 230 230 6 2,900 2,900 7 162 162 8 739 739 9 -4 -4 10 273 273 11 5,519 5,519 12 2,127 2,127 13 154 154 14 2,751 2,751 15 150 150 16 154 154 17 104,047 104,047 18 734 734 19 8,776 8,776 20 1,202 1,202 21 61 61 22 9,172 9,172 23 1,075 1,075 24 34 34 25 434 434 26 1,519 1,519 27 17,091 17,091 28 1,229 1,229 29 177 177 30 85 85 31 1,072 1,072 32 15,056 15,056 33 9,104 9,104 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.3 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 2010/Q4 (2) Õ A Resubmission 04/15/2011 i-YK ~ i. ,~. ':- ccunt 456) (Continued) (Including transactions reffered to as 'wlíeelinr:¡') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the billng demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered tothe entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and ü) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 1,413 1,413 1 72 72 2 2,727 2,727 3 119 119 4 17 17 5 614 614 6 444 444 7 137 137 8 802 802 9 -2,161 -2,161 10 -215 -215 11 1,765 1,765 12 3,387 3,387 13 -13 -13 14 132,821 132,821 15 140 140 16 57,979 57,979 17 5,302 5,302 18 459,260 459,260 19 36,881 36,881 20 3,077 3,077 21 69,167 69,167 22 310,673 310,673 23 56,110 56,110 24 40,526 40,526 25 4,450 4,450 26 124,251 124,251 27 685,008 685,008 28 769,484 769,484 29 241,425 241,425 30 2,390 2,390 31 212 212 32 74,457 74,457 33 133,889 133,889 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (eo. 12-90)Page 330.4 Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/04 (2) M A Resubmission 04/15/2011 I OF ELEGI KIL;l i Y i ~~ccunt 456)(ContinuEidY (Including transactions reffered 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 biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary 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 m must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)¡Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 3,937,311 3,937,311 1 15,554 15,554 2 1,356 1,356 3 6,883 6,883 4 -98,098 -98,098 5 -18,231 -18,231 6 17 17 7 1,679 1,679 8 -1,214 -1,214 9 -214 -214 10 437 437 11 1,155 1,155 12 877 877 13 136,631 136,631 14 50 50 15 109 109 16 1,562 1,562 17 3,828 3,828 18 1,320 1,320 19 195 195 20 30,373 30,373 21 117,249 117,249 22 .8,093 8,093 23 258 258 24 2,124 2,124 25 11,812 11,812 26 211,979 211,979 27 45,789 45,789 28 427 427 29 8,814 8,814 30 5,843 5,843 31 1,102 1,102 32 66 66 33 179 179 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.5 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Onginal (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 : Of. ELEC-i KI!:II T , ~h¿ccunt 456) (Olntinueå) (Including transactions reffered 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 of the amount shown in column (m). Report in column (n) the total charge shown on bils rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and ü) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 179 179 1 27,588 27,588 2 76 76 3 510 510 4 33 33 5 12,447 12,447 6 496 496 7 11,673 11,673 8 36 36 9 165 165 10 20,735 20,735 11 15,425 15,425 12 926 926 13 4,162 4,162 14 20,719 20,719 15 821 821 16 6,260 6,260 17 5,294 5,294 18 1,036 1,036 19 33 33 20 513 513 21 496 496 22 122 122 23 9,727 9,727 24 427 427 25 331 331 26 437 437 27 99 99 28 7,789 7,789 29 -60,353 -60,353 30 -9,282 -9,282 31 34 34 32 53,884 53,884 33 2,090 2,090 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.6 Name of Respondent This (80rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) ri A Resubmission 04/15/2011 lO,': ELECTRIÇII y i-YK l. ccunt 45ö) ((,ontinuecl(Including transactions reffered to as 'wheeling') 9. In column (k) through (n), report the revenue amounts as shown 011 bils or vouchers. In column (k), provide revenues from demand charges related to the biling demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bils or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature ofthe non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and ü) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS . Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 2,422 2,422 1 16,261 16,261 2 2,864 2,864 3 34 34 4 2,548 2,548 5 2,476 2,476 6 -1,705 -1,705 7 -233 -233 8 48,736 48,736 9 14 14 10 321 321 11 493 493 12 -1,996 -1,996 13 -84 -84 14 887 887 15 887 887 16 89 89 17 1,596 1,596 18 731 731 19 111 111 20 16,675 16,675 21 66,051 66,051 22 1,702 1,702 23 3,351 3,351 24 1,773 1,773 25 2,946 2,946 26 2,926 2,926 27 27,449 27,449 28 8,952 8,952 29 6,638 6,638 30 13 13 31 887 887 32 1,330 1,330 33 1,330 1,330 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.7 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) !KAn Original (Mo, Da, Yr)End of 2010/Q4 (2) D A Resubmission 04/15/2011 rRANSMI t:Lt:~1 Klyll Y FQR l. I. ':- ccunt 'I ntinued) (Including transactions reffered to as 'wheeling') 9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand charges related to the 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 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 ofthe non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) -7,066 -7,066 1 -821 -821 2 1,687,225 1,687,225 3 -41,693 -41,693 4 -1,801 -1,801 5 -281 -281 6 931 931 7 19,855 19,855 8 2,074 2,074 9 169 169 10 3,338 3,338 11 185 185 12 15,041 15,041 13 1,674 1,674 14 66 66 15 172 172 16 15,703 15,703 17 233 233 18 410 410 19 -4,721 -4,721 20 -324 -324 21 650 650 22 35,691 35,691 23 27,613 27,613 24 359 359 25 1,756 1,756 26 68,379 68,379 27 670 670 28 70,196 70,196 29 34,645 34,645 30 135 135 31 1,234 1,234 32 20,342 20,342 33 492 492 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.8 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) D A Resubmission 04/15/2011 .o.F 1=1 r , ~h~ccunt 456) (Continued)(Including transactons reffered 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, respectively. 11. Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(i)(m)(n) -28,422 -28,422 1 -3,558 -3,558 2 62 62 3 4,148 4,148 4 251 251 5 937 937 6 211 211 7 2,009 2,009 8 1,587 1,587 9 201 201 10 2,384 2,384 11 5,116 5,116 12 84 84 13 1,597 1,597 14 33 33 15 -287 -287 16 -90 -90 17 8,296 8,296 18 -276 -276 19 -25 -25 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 5,180,923 10,217,479 0 15,398,402 FERC FORM NO.1 (ED. 12-90)Page 330.9 Name of Respondent This Report is:Date of Report Year/Period of Report (1) ó An Original (Mo, Da, Yr) Idaho Power Company (2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA Schedule Page: 328 Line No.: 1 Column: e ~L__()pen Access Transmission Tariff, Volume 5, first revision ¡Schedule 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 - OATT rate refundl~r_yeriods 10/07 thru 12/09 ¡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. ¡Schedule Page: 328 Line No.: 4 Column: h OATT_rate refund for per_~ods 10/07 thru 12/09 !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 variesby month. ____________________________ _________ Schedule Page: 328 Line No.: 6 Column: h OATT rate refund for periods 10/07 thru 12/09!SCUi-Pag:32S- 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: 3u--LJiieNO:SCoiiimn:h------- OATT rate refund for periods 10/07 thru 12/09 :Shedule Page: 328---Üne 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 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 - Imnaha expired on September 30, 2010 and was extended thru 03/31/11.-_._-------Schedule Page: 328 Line No.: 12 Column: h OATT rate refund for periods 10/07 thru__12/09 ~___ .Schedule Page: 328 Line No.: 13 Column: e LegCicYL_contract prior to the Open Access Transmission Tariff Schedule Page: 328 Line No.: 13 Column: h The agreement between Idaho Power and the United States Department of the Interior, Bureau of Indian Affairs is subject to termination upon 90 days written notice by the Bureau. ISchediiie-Page:iLJ-No-:1i--cC;uiiii: h--- OATT rate refund for periods 10/07 thru 12/09 ¡Schedule Page: 328 Line No.: 17 Column: h Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 sCheiie-Page:32--Uiie-No-:25--COiiii:h------~--.- IFERC FORM NO.1 (ED. 12-87) Page 450.1 -~--~-_._~~------ i Name of Respondent This Report is:Date of Report Year/Period of Report (1) ~ An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/1512011 2010/Q4 FOOTNOTE DATA OATT rate refund for periods 10/07 thru 12/09 !Schedule Page: 328 Line No.: -26--ciiiih-~~---~- ~~~~ance penalty disbtribution per OATT 7.5.1 _for periods 07/07 thru 12/Q~_______ !Schedule Page: 328.2 Line No.: 28 Column: hOATT rate refund _tor periods 10/07 thru 12/09~____~__________~________" Schedule Page: 328.2 Line No.: 29 Column: h Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 !Schedule Page: 328.2 Line No.: 30 Column: h -.- OATT rate refund for periods 10/07 thru 12/09 ISchedule Page: 328.2 Line No.: 31 Column: h Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 ¡Schedule Page: 328.2 Line No.: 33 Column: h OATT rate refund for periods 10/07 thru 12/09 ¡Schedule Page: 328.2 Line No.: 34 Coiiiiin;¡-~------- Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 ¡Schedule Page: 328.3 Line No.: 3 Column: h-... OATT rate refund for periods 10/07 thru 12/09 !schedule Page: 328.3 Line No.: 4 Column: h Imbalance penalty disbtribution per OATT 7. S. 1 for periods 07/07 thru 12/09 ¡Schedule Page: 328.3 Line No.: 5 Column: h OATT rate refund for periods 10/07thr~J:2/09___ ¡Schedule Page: 328.3 Line No.: 10 Column: hOATT rat~ ret~nd for periods 10/07 thru 12/0~__~_______ ¡Schedule Page: 328.4 Line No.: 10 Column: hOATT rate refund for periods 10/07 th£2 12/~______________ ¡Schedule Page: 328.4 Line No.: 11 Column: h Imbalance penalty disbtribution per OATT 7.5.1 fOE periods 07/07 thru 12/09 ¡Schedule Page: 328.4 Line No.: 14 Column: h OATT rate refund for periods 10/07 th:r.i12/09 ________ ¡Schedule Page: 328.5 Line No.: 5 Column: h OATT rate refund tor periods 10/07 thru 12/09 ¡Schedule Page: 328.5 Line No.: 6 Column: hImbalance penalty disbtribution per OATT 7.5.1 for pe:r_~c:.c~ 07 /07 ~£u 12/09_____ !$ecule Page: 328.5 LineNo.:--g-ColU: hOATT rate refund:f~ periods 10/07 thru i~!'QL___________~___ ¡Schedule Page: 328.5 Line No.: 10 Column: h Imba.lance penalty disbtribution per OATT 7.5.1 for _"periods 07/07 _!.iJ:~__l_2/09 ¡Schedule Page: 328.6 -line No.: 30 Column: h .- OATT rate refund for periods 10/07 thru 12/09 :Schedule Page: 328.6 Line No.: 31 Column: h Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 ¡Schedule Page: 328.7- Line No.: 7 Column: h ---------- OATT ~ate..efund for periods 10/07 thru _1?/09 ¡Schedule Page: 328.7 Line No.: 8 Column: hImbalance penalty disbtribution per OATT 7.5.1 for periods 07/07~thru _ 12lg~_ ¡Schedule Page: 328.7 - Line No.: 13 Column: h ------- OATT rate refund for periods 10/07 thru 12/02___ ¡Schedule Page: 328.7 Line No.: 14 Column: hImbalancep~nalty ?isbtribu~ion per OATT 7.5. 1 fO~.E~ric:?~07/07 _ thru_1_~lQ.~________ ¡Schedule Page: 328.8 Line No.: 1 Column: h OATT rate refund for periods 10l.Q7 thru 12/09 ~chedule Page: 328.8 Line No.: 2 Column: h Imbalance pe!laltY_.cisbt_riÈ.~!i:c:n per OATT 7.5.1 for periocls_ 07/07 thru 12/09 ¡Schedule Page: 328.8 Line No.: 4 Column: h IFERC FORM NO.1 (ED. 12-87) Page 450.2 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 '2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA OATT rate refund for periods 10/07 thru 12/09 ¡Schedule Page: 328.8 Line No.: 5 Column: h OATT rate refund for periods 10/07 thru 12/09 ¡Schedule Page: 328.8 Line No.: 6 Column: ¡,-Imbalance penalty disbtribution per OATT 7.5.1 for peri()~~_2LQL_thru 12L~_______~~ :Schedule Page: 328.8 Line No.: 20 Column: h OATT rate refund for periods 10/07 thru 12/09 ¡Schedule Page: 328.8 Line No.: 21 Column: h --~-- - Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 ¡Schedule Page: 328.9 Line No.: 1 Column: h--~-~ OATT rate refund for periods 10/07 thru 12/09 Schedule Page: 328.9 Line No.: 2 Column: h----~~----------~-- -----~--~ Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 ¡Schedule Page: 328.9 Line No.: 16 Column: h .-------~---------~----~ OATT rate refund for periods 10/07 thru 12/09 ¡Schedule Page: 328.9 Line No.: 17 Column: h .-~----~-----~----------- Imbalance penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 ¡Schedule Page: 328.9 Line No~: 19 Column: h-----~---------------~-------~-- OATT rate refund for periods 10/07 thru 12/09 !schedule Page: 328.9 Line No.: 20 Column: h Imbalancè penalty disbtribution per OATT 7.5.1 for periods 07/07 thru 12/09 IFERC FORM NO.1 (ED. 12-87)Page 450.3 Name of Respondent Idaho Power Company This ~ort Is: Date of Report (1) ~ An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 TRANSMISSION OF ELECTRICITY BY OTHERS (Accunt 565) (Including transactions referred to as "wheeling") 1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. 2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. 3.ln column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, lFP - long-Term Firm Point-to-Point Transmission Reservations. OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. 4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. 5. Report in column (e), (f) and (g) expenses as shown on bils or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bils or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bils rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Year/Period of Report End of 2010/Q4 Line No. Name of Company or Public Authority (Footnote Affliations) (a) 1 Avista Corp-WWP Div 2 3 Statistical Classification (b) NF as as SFP TOTAL TRANSFER OF ENERG Magawatt- agawa -tìours tìoursReceived Delivered(c) (d) 42,089 42,089 nergy er Total Cost ofCharlesCharresTransæssion($($ (f)( 230,634 230,634 -2,023 -2,023 -244 -244 1,000,490 1,000,490 1,195,395 1,195,395 53,856 53,856 18,863 18,863 -3,652 -3,652 2,698 2,698 199,600 199,600 22,581 22,581 -23,344 -23,344 796,867 796,867 759,375 759,375 164,804 164,804 -116 -116 198,623 198,623 428,401 428,401 3,505 3,505 623 623 9,292 9,292 4,937 4,937 139,746 139,746 76,431 76,431 30,440 30,440 1,348,861 1,448,851 4,505,995 -36,339 5,918,5071,348,861 FERC FORM NO. 1/3-Q (REV. 02-04)Page 332 Name of Respondent This~rtIS:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/04 (2) Fi A Resubmission 04/15/2011 TRANSMISSION OF ELECTRICITY BY OTHERS (Accunt 565) (Including transactions referred to as .wheeling") 1. Report all transmission, Le. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. 2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. 4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. 5. Report in column (e), (f) and (g) expenses as shown on bils or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bils or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bils rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Line TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER~ No.Name of Company or Public Statistical Magawatt-Magawatt-hl.emand ~nergy _umer Total Cost oftiourstioursCharresCharreschaWesTransæssionAuthority (Footnote Affliations) Classification Received Delivered ($($($(a) (b)(c)(d)(e)(f)(g)~OS -1,920 -1,920 2 PacifCorp Inc.SFP 65,389 65,389 708,750 708,750 3 PaTu Wind Fann, L1c SFP 20,600 20,600 46,552 46,552 4 Portand General Ele Co SFP 251,609 251,609 582,121 582,121~OS -5,040 -5,040 6 Puget Sound Energy, Inc SFP 16,394 16,394 21,745 21,745 7 Seatte City Light SFP 59,020 59,020 145,936 145,936 8 Sierr Pacific Power Co NF 370 370 2,879 2,879 9 Snohomish County PUD SFP 1,392 1,392 1,700 1,700 10 11 12 13 14 15 16 TOTAL 1,348,861 1,348,861 1,448,851 4,505,995 -36,339 5,918,507 FERC FORM NO. 1/3-0 (REV. 02-04)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 04/15/2011 2010/Q4 FOOTNOTE DATA Schedule Page: 332 Line No.: 2 Column: a Resale Transmission ¡SchiiePage:332--1iße-¡¡ii:-3 Column: a -~---~~~---Unreserved U~e Refund - Sharing Re::distriÌ)u_i:~ci_~~__ ,Schedule Page: 332 Line No.: 5 Column: b ~~~!ract Expiration Q~te 9/30/2016 ¡Schedule Page: 332 Line No.: 6 Column: b Contract Ex~lr~tion Date 7/16/2011 Schedule Page: 332 Line No.: 8 Column: a Reserves Provided Schedule Page: 332 Line No.: 10 Column: bContract can~t~rminated at anytime, with 30 days prior notice. ¡Schedule Page: 332 Line No.: 12 Column: a Resale Transmission_.~ --_.._-_.__.-¡Schedule Page: 332 Line No.: 14 Column: b Contract Expiration Date 5/31/2014 ¡Schedule Page: 332 Line No.: 16 Column: a Unreserveci~~~e Refund - Sharing Re-distributed ¡Schedule Page: 332.1 Line No.: 1 Column: a Resale Transmission~.~._---,_._..__._.~¡Schedule Page: 332.1 Line No.: 5 Column: a Resale Transmission -i --i -l IFERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent This ~ort Is:Date of ReRort Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 MISCELLANEOUS GENERAL EXPENSES (Accunt 930.2) (ELECTRIC) Line Descr)tiOn Amount No.(a (b) 1 Industry Asociation Dues 371,301 2 Nuclear Power Research Expenses 3 Other Experimental and General Research Expenses 4 Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities 173,664 5 Oth Expn =-=5,000 show purpose, recipient, amount. Group if .c $5,000 6 Richard Dahl 81,166 7 Christine King 66,356 8 Jon Miler 48,700 9 Gary Michael 106,727 10 Richard Reiten 57,091 11 Joan Smith 76,841 12 Jan Packwood 56,116 13 Judith Johansen 74,332 14 Thomas Wilford 66,240 15 Robert Tintsman 72,960 16 Stephen Allred 60,128 17 18 Chambers of Commerce & Other Civic Organizations 99,881 19 20 Asciated Taxpayers of Idaho 21,252 21 Association of Idaho Cities 3,250 22 Boston College Center for Corporations 2,000 23 Corporate Executive Board 46,750 24 Idaho Assoc of Commerce & Industry 14,000 25 Idaho Association of Counties 1,500 26 National Assoc of Directors 5,500 27 Northwest Power Pool 80,083 28 Pacific NW Utilties 33,810 29 Western Electricity Coordinating Council 857,880 30 Western Energy Institute 46,073 31 Wyoming Taxpayers Assoc 1,590 32 Misc Memberhips 1,180 33 34 Misc General Management 35 Broadridge Financial Solutions 51,376 36 New York Stock Exchange 47,874 37 PR Newswire 13,685 38 39 40 41 42 43 44 45 46 TOTAL 3,826,102 FERC FORM NO.1 (ED. 12-94)Page 335 Name of Respondent This Report is:Date of Report Year/Period of Report (1 ) ~ An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA Column:bPurpose Mgmt Services Stock Expense Analyst Service Transfer & Fees Broker Fees Analyst Services Mgmt Services Misc Expense Misc Schedule Page: 335 Line No.: 5Recipient Laurel Hill Advisory Group Stock Based Compensation Thomson Financial Wells Fargo S/O Service Deutche Bank Moody's Anaalytics E Source Inc Rate related Amort other Purchased Service $ Amount 55,781 475,200 99,267 139,384 35,000 27,597 22,480 230,656 101,431 Total $1,186,796 IFERC FORM NO.1 (ED. 12-87) Page 450.1 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accunt 403, 404, 405) (Except amortzation of aquisition adjustments) 1. Report in section A for the year the amounts for: (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric Plant (Account 405). 2. Report in Section 8 the rates used to compute amortzation charges for electric plant (Accounts 404 and 405). State the basis used to compute charges and whether any changes have been made in the basis or rates used frm the preceding report year. 3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes to columns (c) through (g) from the complete report of the preceding year. Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount, account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant included in any sub-account used. In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the method of averaging used. For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column (a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortlity curve selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis. 4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at the bottom of section C the amounts and nature of the provisions and the plant items to which related. A.Summary of Depreciation and Amortzation Charges Deprecation Amortzation of Line D~reciation Expense for Asset Limited Term Amortzation of No.Functional Classification xpense Retirement Costs Elecc Plant ,Other Electc Total (Accunt 403)(Accunt 403.1 )(Accunt 404)Plant (Ace 405) (a)(b)(c)(d)(e)(f) 1 Intangible Plant 6,857,301 6,857,301 2 Steam Production Plant 18,480,463 18,480,463 3 Nuclear Production Plant 4 Hydraulic Production Plant-Conventional 15,364,474 15,364,474 5 Hydraulic Producton Plant-Pumped Storage 6 Other Production Plant 4,940,258 4,940,258 7 Transmission Plant 16,395,129 16,395,129 8 Distribution Plant 42,238,509 42,238,509 9 Regional Transmission and Market Operation 10 General Plant 11,976,663 11,976,663 11 Common Plant-Electric -296,299 -296,299 12 TOTAL 109,099,197 6,857,301 115,956,498 B. Basis for Amortization Charges Accunt 404 - Basis used to compute charges: Balance to be Balance to be Remaining Amortized 2010 Amortized months of 1/1/2010 Amortization 12131/2010 Amort 12131110 (1) 36,000 12,000 24,000 24 (2) 11,743,090 530,909 12,521,781 - (3) 18,391,530 6,019,314 17,132,308 - (4) 5,187,493 287,899 4,899,594 216 (5)7,179 227,990 - Total 35,358,113 6,857,301 34,805,673 (1) Shoshone-Bannock Tribe License & Use Agreement(Termination date December 31, 2023). (2) Middle Snake Relicesing Costs (Amortized over a 30 year license period). (3) Computer Softare packages (Amortzed over a 60 month period frm date of purchase). (4) Shoshone-Bannock Right of Way (Termination date December 31, 2028). FERC FORM NO.1 (REV. 12-03)Page 336 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) r=A Resubmission 04/15/2011 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Used in Estimating Depreciation Charges Line uepreCiaole Estimated Net Applied Mortlity Average No.Accunt No.Plant Base Avg. Servce Salvage Depr. rates Curve Remaining Ca) (In Th?~fandS)7~r (Pergrnt)(PeJ~nt)Tr¡:e 7~r 12 310.20 522 75.00 1.05 R4.0 21.80 13 311.00 139,165 100.00 -10.00 1.54 S1.0 23.30 14 312.10 80,615 60.00 -7.00 1.68 R3.0 22.60 15 312.20 464,242 70.00 -5.00 2.17 R1.5 22.30 16 312.30 4,208 25.00 20.00 2.58 R3.0 12.20 17 314.00 148,800 50.00 -5.00 2.55 SO.5 20.30 18 315.00 59,887 65.00 -7.00 5.92 S1.5 22.20 19 316.00 13,876 50.00 -5.00 6.06 RO.5 20.80 20 316.10 59 10.00 25.00 9.52 L2.5 7.60 21 316.40 241 10.00 25.00 9.59 L2.5 22 316.50 83 10.00 25.00 5.94 L2.5 8.20 23 316.60 106 19.00 25.00 3.69 S2.0 12.00 24 316.70 80 19.00 25.00 3.88 S2.0 16.70 25 316.80 1,042 16.00 30.00 13.90 SO.O 9.30 26 317.000 3,516 27 Subtotal Steam 916,442 28 331.00 155,425 100.00 -25.00 2.70 R2.5 32.10 29 332.10 19,461 90.00 -20.00 2.27 S4.0 27.20 30 332.20 225,818 90.00 -20.00 2.22 S4.0 29.80 31 332.30 5,472 2.87 SQUARE 28.60 32 333.00 194,271 80.00 -5.00 1.91 R3.0 33.00 33 334.00 43,762 50.00 -5.00 2.93 R1.5 25.30 34 335.00 17,586 90.00 2.10 R2.0 30.50 35 335.10 25 15.00 1.93 SQUARE 12.30 36 335.20 364 20.00 3.65 SQUARE 10.70 37 335.30 114 5.00 22.92 SQUARE 2.00 38 336.00 7,522 75.00 1.90 R3.0 30.40 39 Subtotal Hydro 669,826 40 341.00 7,169 35.00 3.02 SQUARE 30.40 41 342.00 4,446 35.00 2.75 SQUARE 32.40 42 343.00 100,802 35.00 2.88 SQUARE 29.70 43 344.00 31,682 35.00 2.85 SQUARE 33.80 44 345.00 25,027 35.00 2.89 SQUARE 28.30 45 346.00 3,119 35.00 2.70 SQUARE 29.50 46 Subtotal Other 172,245 47 350.20 30,096 65.00 1.51 R3.0 54.20 48 352.00 55,668 60.00 -30.00 1.68 R3.0 47.30 49 353.00 349,451 45.00 -5.00 2.06 R1.0 35.40 50 354.00 144,723 65.00 -25.00 1.96 S3.0 48.60 FERC FORM NO.1 (REV. 12-03)Page 337 Name of Respondent This ~ort Is:Di¡te of Report Year/Period of Report Idaho Power Company (1) An Original (ïo. Da, Yr)End of 2010/Q4 (2) n A Resubmission o /15/2011i DEPRECIATION AND AMORTIZATION OF ELECTRIC PLtNT (Continued) iC. Factors Used in Estimating Depreciation Charges ! Line uepreClaole i:sumarea Net Appiiea Morraiiry lwerage No.Accunt No.Plant Base Avg. Service Salvage D11~rates Curve Remaining (a)(In Th?~fandS)~~l (pereInt)( e 'jnt)TrKe ~~lie 12 355.00 101,622 55.00 -60.00 I 2.81 R2.0 36.70 13 356.00 169,166 65.00 -30.00 i 1.92 R1.5 48.30 14 359.00 318 65.00 0.98 R3.0 23.80 15 Subtotal Transmission 851,044 16 361.00 29,486 65.00 -30.00 1.85 R2.5 52.60 17 362.00 182,594 50.00 -5.00 1.89 RO.5 42.10 18 364.00 225,060 44.00 -50.00 3.29 R1.5 31.50 19 365.00 120,135 47.00 -40.00 2.95 RO.5 35.10 20 366.00 48,216 60.00 -20.00 1.95 R2.0 51.20 21 367.00 191,494 50.00 -15.00 1.97 SO.5 41.10 22 368.00 414,782 37.00 5.00 1.67 R1.0 30.80 23 369.00 57,320 35.00 -40.00 3.09 R2.5 25.60 24 370.00 14,869 20.00 6.95 01.0 11.90 25 370.10 39,720 15.00 6.76 S3.0 14.40 26 370.20 2.00 19.38 Square 27 370.30 41,109 3.00 25.67 Square 1.50 28 371.10 40 10.00 -5.00 3.68 S4.0 1.40 29 371.20 2,711 15.00 -5.00 0.63 R2.0 13.90 30 373.20 4,370 25.00 -25.00 4.09 R1.5 13.90 31 374.00 588 32 Subtotal Distribution 1,372,494 33 390.11 26,532 100.00 -5.00 2.38 S1.5 33.60 34 390.12 40,796 50.00 -5.00 2.24 L2.0 36.30 35 390.20 9,950 30.00 2.58 S3.0 20.80 36 391.11 14,505 20.00 4.97 SQUARE 10.30 37 391.20 20,526 5.00 24.37 SQUARE 2.10 38 391.21 4,343 7.00 13.96 L4.0 3.90 39 392.10 708 10.00 25.00 6.23 L2.5 5.90 40 392.30 2,580 8.00 50.00 8.62 S2.5 4.30 41 392.40 19,074 10.00 25.00 3.58 L2.5 7.30 42 392.50 717 10.00 25.00 1.49 L2.5 8.60 43 392.60 29,431 19.00 25.00 3.69 S2.0 12.00 44 392.70 4,419 19.00 25.00 2.39 S2.0 11.90 45 392.90 4,028 30.00 25.00 1.99 S1.5 21.10 46 393.00 1,460 25.00 5.40 SQUARE 9.70 47 394.00 5,568 20.00 4.84 SQUARE 11.70 48 395.00 11,947 20.00 5.39 SQUARE 10.20 49 396.00 9,922 16.00 30.00 6.95 SO.O 7.00 50 397.10 6,158 15.00 6.16 SQUARE 7.70 FERC FORM NO.1 (REV. 12-03)Page 337.1 Name of Respondent This ~ort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C. Factors Used in Estimating Depreciation Charges Line ueprecaoie ~suma(eo Net AJpiiea Morially l\verage No.Accunt No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining (a)(In Th(~rindS)~~)(Perdfnt)(per;fnt)Tr~e ~~l 12 397.20 17,437 15.00 6.99 SQUARE 9.60 13 397.30 3,221 15.00 8.36 SQUARE 6.60 14 397.40 2,399 10.00 8.20 SQUARE 5.60 15 398.00 4,763 15.00 9.57 SQUARE 6.90 16 Subtotal General 240,484 17 Total Plant 4,222,535 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 wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 REGULATORY COMMISSION EXPENSES 1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if being amortized) relating to format cases before a regulatory body, or cases in which such a body was a part. 2. Report in columns (b) and (c), only the current yeats expenses that are not deferred and the current yeats amortization of amounts deferred in previous years. Line Description Assesse by Expenses Total . Dtlferrd No.(Furnish name of regulatory commission or body the Regulatory of Expense for in Accunt Commission Current Year 182.3 a/docket or case number and a descrption of the case)Utilty (b) + (c)Beginning 0 Year (a)(b)(c)(d)(e) 1 Federal Energy Regulatory Commission: 2 Annual admin charges assessed by FERC 3,454,432 3,454,432 3 4 Generl Regulatory Expenses and 5 Various other Dockets -80,742 -80,742 6 7 Regulatory Commission Expenses - Idaho 8 Rate Case - Misc expenses 1,024 1,024 9 10 Other-IPUC 11 Amortization - rate related 5,731 5,731 12 Other 25,688 25,688 13 14 Oregon Hydro - Fees Amortization 158,506 158,506 15 16 Regulatory Commission Expenses - Oregon . 17 Rate Case - Misc expenses 6,532 6,532 18 19 Other- OPUC , 20 AR- 538 45,710 45,710 21 UE - 214 73,823 73,823 22 UM - 1394 33,729 33,729 23 UM - 1355 20,127 20,127 24 UM -1461 19,975 19,975 25 Other matters less than $15,000 3,301 3,301 26 27 Intervenor Funding 30,000 30,000 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL 3,612,938 184,898 3,797,836 FERC FORM NO.1 (ED. 12-96)Page 350 Name of Respondent Idaho Power Company YearlPeriod of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 REGULATORY COMMISSION EXPENSES (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 (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts. 5. Minor items (less than $25,000) may be grouped. AMORTIZED DURING YEAR 0)(k) Deferred in Line Accunt 182.3 End of Year No. (I)(f)(h) Deferred to Accunt 182.3 (i) Contra Accunt Amount Electric 928 -80,742 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 Electc 928 3,454,432 Electric 928 1,024 Electric 928 5,731 Electric 928 25,688 Electric 928 158,506 Electric 928 6,532 Electic 928 45,710 Electric 928 73,823 Electric 928 33,729 Electric 928 20,127 electric 928 19,975 Electric 928 3,301 Electrc 928 30,000 -~-~-~-~--- 3,797,836 46 FERC FORM NO.1 (ED. 12-96)Page 351 THIS PAGE INTENTIONALLY LEFT BLANK Name of Respondent This wort Is:Date of Report Year/Penod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES 1. Descnbe and show below costs incurred and accunts charged dunng the year for technological research, development, and demonstration (R, D & D) project initiated, continued or conCluded dunng the year. Report also support given to others dunng the year for jointly-sponsored projects.(ldentify recipient regardless of affliation.) For any R, D & D work carned with others, show separately the respondent's cost for the year and cost chargeable to others (See definition of research, development, and. demonstrtion in Uniform System of Accunts). 2. Indicate in column (a) the applicable Classification, as shown below: Classifications: A. Electic R, D & D Performed Internally:a. Overhead (1) Generation b. Underground a. hydroelectric (3) Distnbution i. Recreation fish and wildlife (4) Regional Transmission and Market Operation ii Other hydroelectnc (5) Environment (other than equipment) b. Fossil-fuel steam (6) Other (Classify and inClude items in excess of $50,000.) c.Internal combustion or gas turbine (7) Total Cost Incurred d.NuClear B. Electnc, R, D & D Performed Externally: e. Unconventional generation (1) Research Support to the electrical Research Councilor the Electc f. Siting and heat rejection Power Research Institute (2) Transmission Line Classification Descnption No.(a)(b) 1 Approximately $3 milion of Idaho Powets 2010 2 energy effciency spending was related to 3 research and analysis, education, technology 4 evaluation and market transformation. Most of 5 this activity was done in conjuction with the 6 Northwest Energy Effciency Alliance (NEEA). 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 FERC FORM NO.1 (ED. 12-87)Page 352 Name of Respondent Idaho Power Company Year/Penod of Report End of 2010/04 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 DISTRIBUTION OF SALARIES AND WAGES Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utilty Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns provided. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct 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 Producton 14 Transmission 15 Regional Market 16 Distnbution 17 Administrative and General 18 TOTAL Maintenance (Total of lines 13 thru 17) 19 Total Operation and Maintenance 20 Producton (Enter Total of lines 3 and 13) 21 Transmission (Enter Total of lines 4 and 14) 22 Regional Market (Enter Total of Lines 5 and 15) 23 Distnbution (Enter Total of lines 6 and 16) 24 Customer Accunts (Transcrbe from line 7) 25 Customer Service and Informational (Transcrbe from line 8) 26 Sales (Transcrbe 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 Accunts 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 PayrollDistnbution (b) TotalLine No. Classification 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 04/15/2011 DISTRIBUTION OF SALARIES AND WAGES (Continued) Year/Period of Report End of 2010/Q4 (a) Direc PayrollDistrbution (b) TotalLine No. Classification 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 Utiity Dept. (Total of lines 28, 62, and 64) 66 Utility Plant 67 Construction (By Utilty Departments) 68 Electric Plant 69 Gas Plant 70 Other (provide details in footnote): 71 TOTAL Constructon (Total of lines 68 thru 70) 72 Plant Removal (By Utility Departments) 73 Electrc Plant 74 Gas Plant 75 Other (provide details in footnote): 76 TOTAL Plant Removal (Total of lines 73 thru 75) 77 Other Accunts (Specify, provide details in footnote): 78 Stores Expense 79 Other Clearing accunts 80 Other work in progress 81 Paid Absences 82 Preliminary Survey & Investigation 83 Other Accunts 84 85 86 87 88 89 90 91 92 93 94 95 TOTAL Other Accunts 96 TOTAL SALARIES AND WAGES 88,551,654 26,775,048 115,326,702~~~-~ i r 36,304,765 10,583,832 46,888,597 36,304,765 10,583,832 46,888,597~----I 3,736,188 1,147,087 4,883,275 2,386,875 689,134 3,076,009 1,783,355 494,580 2,277,935 19,473,019 19,473,019 7,400 2,274 9,674 3,484,843 1,093,622 4,578,465 30,871,680 155,728,099 3,426,697 40,785,577 34,298,377 196,513,676 FERC FORM NO.1 (ED. 12-88)Page 355 Name of Respondent This 780rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 MONTHLY TRANSMISSION SYSTEM PEAK LOAD (1) Report the monthly peak load on the respondent's transmission system. If the respondent has two or more power systems which 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 specified information for each monthly transmission - system peak load reported on Column (b). (4) Report on Columns (e) through 0) by month the system' monthly maximum megawatt load by statistical classifications. See General Instrcton for the definition of each statistical classification. NAME OF SYSTEM:Idaho Power Company Line Monthly Peak Day of Hour of Firm Network Firm Network Long-Term Firm Other Long- Short-Term Firm Oter No.Month MW-Total Monthly Monthly Service for Self Service for Poinl-to-point Term Firm Point-to-point Service Peak Peak Oters Reservations Service Reservation (a)(b)(c)(d)(e)(f)(g)(h)(i)(j) 1 January 5,031 f 9 3,913 214 904 2 Februar 4,86"2~8 3,656 205 904 100 3 Mah 4,6g.11 8 3,627 152 90 11 4 Tota for Quartr 1 14,59 11,196 571 2,712 111 5 April 4,54(2~9 3,444 192 904 6 Ma 4,62~E 8 3,314 208 904 197 7 June 5,81~2f 19 4,511 304 874 125 8 Tota fo Quarter 2 14,97 11,269 704 2,682 322 9 July 5,75"21 17 4,578 303 874 10 August 5,74(A 18 4,562 285 874 19 11 September 5,04~A 18 3,918 250 874 12 Tota for Quarter 3 16,5~13,058 838 2,622 19 13 October 4,79E 1 18 3,532 206 874 184 14 Novembr 4,90~2~10 3,796 235 874 15 Deember 4,89~31 19 3,786 239 874 16 Total for Quartr 4 14,6~11,114 680 2,622 184 17 Tota Year to DateJear 60,70~46,637 2,793 10,638 636 FERC FORM NO. 1/3-Q (NEW. 07-04)Page 400 Name of Respondent Idaho Power Company This ~ort Is: (1) ~An Original (2) A Resubmission ELECTRIC ENERGY ACCOUNT Report below the information called for concerning the disposition of electrc energy generated, purchased, exchanged and wheeled during the year. Date of Report (Mo, Da, Yr) 04/15/2011 YearlPeriod of Report End of 2010/04 Line No. Item MegaWatt Hours (a) 1 SOURCES OF ENERGY 2 Generation (Excluding Station Use): 3 Steam 4 Nuclear 5 Hydro-Conventional 6 Hydro-Pumped Storage 7 Oter 8 Less Energy for Pumping 9 Net Generation (Enter Total of lines 3 through 8) 10 Purchases 11 Power Exchanges: 12 Received 13 Delivered 14 Net Exchanges (Line 12 minus line 13) 15 Transmission For Other (Wheeling) 16 Received 17 Delivered 18 Net Transmission for Other (Line 16 minus line 17) 19 Transmission By Others Losses 20 TOTAL (Enter Total of lines 9, 10, 14, 18 and 19) MegaWatt Hours (b) Line No. Item (b) 13,512,504 53,012 1,928,924 1,153,962 16,648,402 FERC FORM NO.1 (ED. 12-90)Page 401a (a) 21 DISPOSITION OF ENERGY 22 Sales to Ultimate Consumers (Including Interdepartmental Sales) 23 Requirements Sales for Resale (See instruction 4, page 311.) 24 Non-Requirements Sales for Resale (See instruction 4, page 311.) 25 Energy 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 EOUAL LINE 20) 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 2010/Q4 (2) t: A Resubmission 04/15/2011 MONTHLY PEAKS AND OUTPUT 1. Report the monthly peak load and energy output. If the respondent has two or more power which are not physically integrated, furnish the required information for each non- integrated system. 2. Report 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 losses 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 column (e) and (f) the specified information for each monthly peak load reported in column (d). NAME OF SYSTEM:Idaho Power Company Line Monthly Non-Requirments MONTHLY PEAKSales for Resale &No.Month Total Monthly Energy Associated Losses Megawatts (See Instr. 4)Day of Month Hour (a)(b)(c)(d)(e)(f) 29 January 1,477,843 238,101 2,215 8 8AM 30 February 1,351,435 288,679 2,049 22 8AM 31 March 1,313,559 223,940 1,894 11 8AM 32 April 1,145,768 118,247 1,807 9 8AM 33 May 1,413,424 281,198 1,906 17 5PM 34 June 1,458,768 189,213 2,930 28 7PM 35 July 1,745,903 64,438 2,914 17 7PM 36 August 1,588,027 66,197 2,874 4 6PM 37 September 1,328,266 92,700 2,342 3 7PM 38 October 1,153,195 96,971 2,006 1 6PM 39 November 1,232,934 95,720 2,149 24 9AM 40 December 1,439,280 173,520 2,102 30 7PM 41 TOTAL 16,648,402 1,928,924 FERC FORM NO.1 (ED. 12-90)Page 401b Name of R~spondent This Report is:Date of Report Year/Period of Report (1)~ An Original (Mo, Da, Yr) Idaho Power Company I (2) A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA ~chedule PJJJle¿401~l.ine JlQo_L!G___Çglii!!n: b _ __~ ___________ ~__________ Page 329 column I differs from Page 401 by 409 MWH, reported for Lucky Peak variation and BPA Energy Imbalance schedules on page 401. The numbers that are shown on pages 328-330 are for account 456 wheeling only. However the numbers on page 401 have to be adjusted foraccount 447 transmission. IFERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2010/Q4 (2) 0 A Resubmission 04/15/2011 End of STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Report data for plant in Servce only.2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants.3. Indicate by a footnote any plant leased or operated as a joint facility.4. If net peak demand for 60 minutes is not available, give data which is available, 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 quantity of fuel burned converted to Mct.7. Quantities of fuel burned (Line 38) and average cost per unit of fuel burned (Line 41) must be consistent with charges to expense accunts 501 and 547 (Line 42) as show on Line 20.8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. Line Item Plant Plant No.Name: Jim Bridger Name: Boardman (a)(b)(c) 1 Kind of Plant (Internal Comb, Gas Turb, Nuclear Steam Steam 2 Type of Constr (Conventional, Outdoor, Boiler, etc)Semi-Outdoor Boiler Conventional 3 Year Originally Constructed 4 Year Last Unit was Installed 1979 1980 5 Total Installed Cap (Max Gen Name Plate Ratings-MW) 6 Net Peak Demand on Plant - MW (60 minutes)711 60 7 Plant Hours Connected to Load 8754 7538 8 Net Continuous Plant Capabilty (Megawatts)0 0 9 When Not Limited by Condenser Water 10 When Limited by Condenser Water 0 0 11 Average Number of Employees 0 0 12 Net Generation, Exclusive of Plant Use - KWh 499195000 416874000 13 Cost of Plant: Land and Land Rights 494358 106610 14 Structures and Improvements 66590599 13810712 15 Equipment Costs 448784017 57625476 16 Asset Retirement Costs 0 0 17 Total Cost 515868974 71542798 18 Cost per KWof Installed Capacity (line 17/5) Including 669.5250 1114.3738 19 Production Expenses: Oper, Supv, & Engr 154492 1129338 20 Fuel 101973965 7273624 21 Coolants and Water (Nuclear Plants Only)0 0 22 Steam Expenses 4771475 0 23 Steam From Other Sources 0 0 24 Steam Transferred (Cr)0 0 25 Electric Expenses 0 0 26 Mise Steam (or Nuclear) Power Expenses 7614528 273881 27 Rents 303752 0 28 Allowances 0 0 29 Maintenance Supervision and Engineering 47818 2144265 30 Maintenance of Structures -342 0 31 Maintenance of Boiler (or reactor) Plant 8061188 0 32 Maintenance of Electric Plant 2661023 0 33 Maintenance of Misc Steam (or Nuclear) Plant 3501782 9475 34 Total Producton Expenses 129089681 10830583 35 Expenses per Net KW 0.0258 0.0260 36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)Coal Oil Coal Oil 37 Unit (Coal-tons/Oil-barreIlGas-mcf/Nuclear-indicate)Tons Barrels Tons Barrels 38 Quantity (Units) of Fuel Burned 2768250 12605 0 248488 593 0 39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)9226 140000 0 8347 138800 0 40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 36.494 116.328 0.000 27.585 93.954 0.000 41 Average Cost of Fuel per Unit Burned 36.437 74.795 0.000 28.817 107.042 0.000 42 Average Cost of Fuel Burned per Millon BTU 1.961 12.720 0.000 1.739 18.367 0.000 43 Average Cost of Fuel Burned per KWh Net Gen 0.020 0.000 0.000 0.017 0.000 0.000 44 Average BTU per KWh Net Generation 10310.000 0.000 0.000 9884.000 0.000 0.000 FERC FORM NO.1 (REV. 12-03)Page 402 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)2010/Q4 (2) 0 A Resubmission 04/15/2011 End of STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 9. Items under Cost of Plant are based on U. S. of A. Accunts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classified as Other Power Supply Expenses.10. For IC and GT plants, report Operating Expenses, Accunt Nos. 547 and 549 on Line 25 "Electric Expenses," and Maintenance Accunt Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants designed for peak load servce. 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) accunting method for cost of power generated including any excess costs attbuted to research and development; (b) types of cost units used for the various components of fuel cost; and (c) any other informative data concerning 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 ~.270.90 172.80 5 262 266 194 6 8653 733 278 7 0 261426 164159 8 0 0 9 0 0 0 10 0 8 5 11 1450896000 117685000 41827000 12 1003063 402745 0 13 58763895 5699334 1458303 14 266829313 103750812 60427533 15 0 0 0 16 326596271 109852891 61885836 17 1152.0151 405.5109 358.1356 18 604741 147952 27923 19 37679212 9591014 3140266 20 0 0 0 21 2566086 0 0 22 0 0 0 23 0 0 0 24 2140193 228650 212366 25 1909347 127600 99995 26 -74436 0 0 27 0 0 0 28 100684 0 0 29 309716 96881 74212 30 8006644 69883 9225 31 1254267 744376 279384 32 241757 0 0 33 54738211 11006356 3843371 34 0.0377 0.0935 0.0919 35 Coal Gas Gas 36 Tons MCF MCF 37 726212 0 0 1178898 0 0 438930 0 0 38 9711 0 0 1027 0 0 1027 0 0 39 50.798 0.000 0.000 8.136 0.000 0.000 7.154 0.000 0.000 40 50.508 0.000 0.000 8.136 0.000 0.000 7.154 0.000 0.000 41 2.600 0.000 0.000 7.922 0.000 0.000 6.966 0.000 0.000 42 0.026 0.000 0.000 0.081 0.000 0.000 0.075 0.000 0.000 43 9759.000 0.000 0.000 10288.000 0.000.0.000 10777.000 0.000 0.000 44 FERC FORM NO.1 (REV. 12-03)Page 403 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 04/15/2011 2010/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 ~~it was placed in commercial operation August 3, 1980. ¡Schedule 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 E_ May 21-,__l~e2_~___~_ ¡Schedule 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_~ote for line 3 page 40~__c:c:.iur~E::_____~~_~_____________~______________ rSchedule 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. PacifiCorp as operator of the plant will report thisinformation. !Schedule Page: 402 Line No.: 9 Column: c This footnote applies to lines 9, 10, and 11. Portland General Elect:_~~_~()mpany, _~~_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 Idaho Power Company Year/Period of ReportThis ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) DA Resubmission 04/15/2011 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is leased, operated under a license frm the Federal Energy Regulatory Commission, or operated as a joint facility, 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 specifyng period. 4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant. End of 2010/Q4 Line No. Item (a) FERC Licensed Project No. 2736 Plant Name: American Falls (b) FERC Licensed Project No. 1975 Plant Name: Bliss (c) 1 Kind of Plant (Run-of-River or Storage) 2 Plant Construction type (Conventional or Outdoor) 3 Year Originally Constructed 4 Year Last Unit was Installed 5 Total installed cap (Gen name plate Rating in MW) 6 Net Peak Demand on Plant-Megawatts (60 minutes) 7 Plant Hours Connect to Load 8 Net Plant Capabilty (in megawatts) 9 (a) Under Most Favorable Oper Conditions 10 (b) Under the Most Adverse Oper Conditions 11 Average Number of Employees 12 Net Generation, Exclusive of Plant Use - Kwh 13 Cost of Plant 14 Land and Land Rights 15 Structures and Improvements 16 Reservoirs, Dams, and Waterways 17 Equipment Costs 18 Roads, Railroads, and Bridges 19 Asset Retirement Costs 20 TOTAL cost (Total of 14 thru 19) 21 Cost per KW of Installed Capacity (line 20 /5) 22 Production Expenses 23 Operation Supervision and Engineering 24 Water for Power 25 Hydraulic Expenses 26 Electic Expenses 27 Misc Hydraulic Power Generation Expenses 28 Rents 29 Maintenance Supervision and Engineering 30 Maintenance of Structures 31 Maintenance of Reservoirs, Dams, and Waterways 32 Maintenance of Electc Plant 33 Maintenance of Misc Hydraulic Plant 34 Total Production Expenses (total 23 thru 33) 35 Expenses per net KWh Run-of-River Outdoor 1949 1950 75.00 55 8,742 Outdoor 1978 1978 92.30 102 7,107 ----- -~-~~~- 110 o 4 318,627,000 76 1 5 336,360,000---~~-~---~--~ -- 875,318 11,807,207 4,293,075 31,623,196 839,276 o 49,438,072 535.6237 768,358 1,039,561 8,426,020 7,275,185 486,477 o 17,995,601 239.9413.- ~-----~----~-- --~---- 181,953 1,802,201 87,770 48,195 199,795 1,191 132,47 119,958 2,082 537,112 111,886 3,224,590 0.0101 767,875 605,976 701,681 47,683 236,503 24,639 108,083 63,687 194,224 246,929 133,441 3,130,721 0.0093 FERC FORM NO.1 (REV. 12-03)Page 406 Name of Respondent Idaho Power Company Year/Penod of ReportThis ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr) (2) DA Resubmission 04/15/2011 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 5. The items under Cost of Plant represent accunts or combinations of accunts prescribed by the Uniform System of Accunts. 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. End of 2010/Q4 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. 1 Outdoor Outdoor 2 1983 1961 3 1984 1961 4 12.42 190.00 5 14 217 6 8,748 8,760 7 Storage Outdoor 1958 1980 585.40 654 8,760-~-----~~----------~~--~---------~ 747 220 7 2,247,125,000 15 1 2 35,781,000 221 9 202 10 7 11 975,054,000 12------~--~---~ -----~~-- --- ----~~----~~~--~- 17,382,696 82,142 1,210,187 14 31,430,623 7,364,154 9,959,405 15 67,073,285 3,145,630 30,375,714 16 55,537,342 12,720,572 15,821,605 17 518,444 122,668 565,842 18 0 0 0 19 171,942,390 23,435,166 57,932,753 20 293.7178 1,886.8894 304.9092 21~~~--------~----~~----~- 560,039 233,028 337,517 23 375,486 176,347 204,837 24 486,157 252,049 273,408 25 282,589 127,312 165,985 26 356,325 163,873 216,071 27 152,023 939 25,667 28 342,659 98,719 242,954 29 117,473 63,250 274,773 30 80,635 12,206 18,127 31 330,984 133,996 135,201 32 547,435 114,511 344,268 33 3,631,805 1,376,230 2,238,808 34 0.0016 0.0385 0.0023 35 FERC FORM NO.1 (REV. 12-03)Page 407 Name of Respondent Idaho Power Company YearlPeriod of Report 2010/Q4End of This ~ort Is: Date of Report (1) ~An Original (Mo, Da. Yr) (2) DA Resubmission 04/15/2011 HYDROELECTRIC GENERATING PLAT STATISTICS (Large Plants) 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is lease, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project, give project number. 3. If net peak demand for 60 minutes is not available, give that which is available 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. (a) FERC Licensed Project No. 1971 Plant Name: Hells Canyon (b FERC Licensed Project No. 2726 Plant Name: Malad (c) Line No. Item 1 Kind of Plant (Run-of-River or Storage) 2 Plant Constructon type (Conventional or Outdoor) 3 Year Originally Constrcted 4 Year Last Unit was Installed 5 Total installed cap (Gen name plate Rating in MW) 6 Net Peak Demand on Plant-Megawatts (60 minutes) 7 Plant Hours Connect to Load 8 Net Plant Capabilty (in megawatts) 9 (a) Under Most Favorable Oper Conditions 10 (b) Under the Most Adverse Oper Conditions 11 Average Number of Employees 12 Net Generation. Exclusive of Plant Use - Kwh 13 Cost of Plant 14 Land and Land Rights 15 Structures and Improvements 16 Reservoirs. Dams, and Waterways 17 Equipment Costs 18 Roads, Railroads, and Bridges 19 Asset Retirement Costs 20 TOTAL cost (Total of 14 thru 19) 21 Cost per KWof Installed Capacity (line 20 1 5) 22 Production Expenses 23 Operation Supervision and Engineering 24 Water for Power 25 Hydraulic Expenses 26 Electric Expenses 27 Mise Hydraulic Power Generation Expenses 28 Rents 29 Maintenance Supervsion and Engineering 30 Maintenance of Strctures 31 Maintenance of Reservoirs, Dams, and Waterways 32 Maintenance of Electric Plant 33 Maintenance of Misc Hydraulic Plant 34 Total Production Expenses (total 23 thru 33) 35 Expenses per net KWh Outdoor Outdoor 1967 1948 1967 1948 391.50 21.77 437 24 8,757 8,760r----~--~----~--~~--~ 445 137 5 1,891,439,000 25 21 1 168,373,000- ------~ ~---~~----~------~ 1,877,301 2,586,648 52,700,383 16,623,664 819,192 o 74,607,188 190.5675 205,376 2,764,626 6,199,398 4,026,866 304,683 o 13,500,949 620.1630,~-------~~~- -~---- 470,231 291,454 445,316 222,194 267.685 42,439 350,627 66,739 312,624 208,451 568,289 3,246,049 0.0017 99,640 561,246 70,876 68,526 66,157 454 39,054 9,407 87,100 34,689 73,785 1,110,934 0.0066 FERC FORM NO.1 (REV. 12-03)Page 406.1 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) 0 A Resubmission 04115/2011 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 5. The items under Cost of Plant represent accunts or combinations of accunts prescrbed by the Uniform System of Accunts. 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 FERC Licensed Project No.503 FERC Licensed Project No.18 Line Plant Name: C J Strke Plant Name: Swan Falls Plant Name: Twin Falls No. (d)(e) Run-of-River Run-of-River Run-of-River 1 Outdoor Conventional Conventional 2 1952 1910 1935 3 1952 1994 1995 4 82.80 25.00 52.74 5 86 23 46 6 8,760 8,760 8,744 7~-----~---- ------~---~---~-~----~-- ~--- 91 84 5 423,822,000 24 14 3 124,623,000 53 9 50 10 5 11 115,370,000 12----~------~~--~--~--~- ------~-------~- --~~- 5,450,975 51,675 255,499 14 9,143,199 25,478,938 10,808,047 15 10,437,875 13,856,887 7,908,870 16 9,697,355 30,342,755 20,597,667 17 248,183 835,946 1,917,603 18 0 0 0 19 34,977,587 70,566,201 41,487,686 20 422.4346 2,822.6480 786.6455 21--------~------~-----~---~--~-~- ~- 1,027,331 254,735 213,710 23 753,948 180,782 167,496 24 971,545 166,121 132,309 25 50,321 40,466 42,866 26 382,733 116,381 168,313 27 104,526 26,232 7,801 28 204,871 85,180 40,387 29 79,707 66,145 35,430 30 124,754 40,504 4,952 31 639,809 161,351 92,946 32 335,250 220,455 104,233 33 4,674,795 1,358,352 1,010,443 34 0.0110 0.0109 0.0088 35 FERC FORM NO.1 (REV. 12-03)Page 407.1 Name of Respondent Idaho Power Company Year/Period of ReportThis ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) D A Resubmission 04/15/2011 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project. give project number. 3. If net peak demand for 60 minutes is not available, give that which is available 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. End of 2010/Q4 (a) FERC Licensed Project No. 2777 Plant Name: Upper Salmon (b) FERC Licensed Project No. 2778 Plant Name: Shoshone Falls (c) Line No. Item 1 Kind of Plant (Run-of-River or Storage) 2 Plant Construction type (Conventional or Outdoor) 3 Year Originally Constructed 4 Year Last Unit was Installed 5 Total installed cap (Gen name plate Rating in MW) 6 Net Peak Demand on Plant-Megawatts (60 minutes) 7 Plant Hours Connect to Load 8 Net Plant Capabilty (in megawatts) 9 (a) Under Most Favorable Oper Conditions 10 (b) Under the Most Adverse Oper Conditions 11 Average Number of Employees 12 Net Generation, Exclusive of Plant Use - Kwh 13 Cost of Plant 14 Land and Land Rights 15 Structures and Improvements 16 Reservoirs, Dams, and Waterways 17 Equipment Costs 18 Roads, Railroads, and Bridges 19 Asset Retirement Costs 20 TOTAL cost (Total of 14 thru 19) 21 Cost per KW of Installed Capacity (line 20 / 5) 22 Production Expenses 23 Operation Supervision and Engineering 24 Water for Power 25 Hydraulic Expenses 26 Electrc Expenses 27 Misc Hydraulic Power Generation Expenses 28 Rents 29 Maintenance Supervision and Engineering 30 Maintenance of Structures 31 Maintenance of Reservoirs, Dams, and Waterways 32 Maintenance of Electric Plant 33 Maintenance of Misc Hydraulic Plant 34 Total Production Expenses (total 23 thru 33) 35 Expenses per net KWh --~----~-~~--~ Run-of-River Outdoor 1937 1947 34.50 37 8,760 Run-of-River Conventional 1907 1921 12.50 14 8,760 ~----~-----~~ ----~~---~~--- 39 32 4 231,656,000 14 11 2 91,679,000 202,399 1,994,322 5,569,171 7,876,561 29,359 o 15,671,812 454.2554 313,328 1,207,557 512,402 4,503,350 51,383 o 6,588,020 527.0416~--~~-~ 377,506 293,497 520,922 69,795 192,391 1,536 137,152 114,586 369,513 151,797 157,531 2,386,226 0.0103 242,269 171,034 188,087 30,619 111,877 1,094 26,133 11,296 10,858 37,622 50,272 881,161 0.0096 FERC FORM NO.1 (REV. 12-03)Page 406.2 Name of Respondent Idaho Power Company Year/Period of ReportThis ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) OA Resubmission 04/15/2011 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) 5. The items under Cost of Plant represent accunts or combinations of accunts prescrbed by the Uniform System of Accunts. 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. End of 2010/Q4 FERC Licensed Project No. 1971 Plant Name: Common Facilities (d) FERC Licensed Project No. 2061 Plant Name: Lower Salmon (e) FERC Licensed Project No. 2899 Plant Name: Milner Line No. 0.00 o o Run-of-River Outdoor 1949 1949 60.00 43 8,760 Run-of-River 1 Conventional 2 1992 3 1992 4 59.45 5 42 6 8,760 7----~~------~-~---- ~~-------- -~----~-- -~-~ o o o o 64 60 7 225,212,000 61 9 1 10 2 11 91,701,000 12-~~~------~---~-------------~-----~- - 114,367 424,428 138,100 14 26,156,672 2,805,900 10,340,105 15 13,556,785 6,831,204 17,179,601 16 1,190,964 7,907,638 27,676,057 17 99,051 88,693 501,877 18 0 0 0 19 41,117,839 18,057,863 55,835,740 20 0.0000 300.9644 939.2050 21--~-~.---~--- -----~------ --- 0 393,812 199,377 23 0 289,420 1,449,135 24 5,871,315 337,020 76,017 25 0 225,890 45,843 26 3,920 201,812 194,523 27 0 9,618 8,272 28 0 73,712 55,974 29 0 71,873 29,103 30 0 25,394 15,643 31 0 229,180 145,523 32 47,490 95,178 61,859 33 5,922,725 1,952,909 2,281,269 34 0.0000 0.0087 0.0249 35 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 /2)A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA ,,¡Schedule Page: 406 Line No.: 1 Column: b American Falls generating capacity is dependent upon water releases controlled by the United 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 Ups~~eam 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. --~i 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 2010/Q4 (2) ñA Resubmission 04/15/2011 GENERATING PLANT STATISTICS (Small Plants) 1. Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped storage plants of less than 10,000 Kw installed capacity (name plate rating).2. Designate any plant leased from others, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project, give project number in footnote. Line Year Installed Gallcity Net Peak Net Generation Name of Plant Orig.Name Plate atiñ!Demand Excluding Cost of Plant No.Const.(In MW)(6~mvn.)Plant Use (a)(b)(c)(e)(f) 1 Hydro: 2 Clear Lakes 1937 2.50 2.2 16,021 1,759,925 3 Thousand Springs 1912 8.80 6.5 51,590 5,023,460 4 5 6 Internal Combustion: 7 Salmon Diesel (1)1967 5.00 5.5 74 909,259 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. 12-03)Page 410 Name of Respondent This ro0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 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 instrcton 11, Page 403. 4. If net peak demand for 60 minutes is not available, give the which is available, specifying period.5. If any plant is equipped with combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat frm the gas turbine is utilzed in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant. Plant Cost (Incl Asset Operation Production Expenses Fuel Costs (in cents LineRetire. Costs) Per MW Exc'1. Fuel ruei Maintenance Kind of Fuel (per Millon Btu)No. (g)(h)(i)G)(k)(I) 1 703,970 62,107 90,873 2 570,848 146,998 196,655 3 4 5 6 181,852 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 wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo. Da, Yr)End of 2010/Q4 (2) Ei A Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of 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 commission. 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 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 type of supporting structure, indicate the mileage of each tye of constrction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on strctures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote. explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. Line DESIGNATION VI)I A(~~J~~Type of LE~~Ji~ ~~ie óliles) No.(Indicate wtiere u ëlergrounllhnes Numberother than 60 cvcle, 30hase)Supporting report circuit miles)Of From -On ~trl,cture u~.::rru?~res CircuitsToOperatingDesignedStructureof Line of.l0 erDesi(lated ine (a)(b)(c)(d)(e)(g)(h) 1 Borah Midpoint 345.0C 500.00 STower 85.17 1 2 Boardman Slatt 500.0C 500.00 STower 1.79 1 3 Summer lake Hemingway 500.0C 500.00 STower 0.40 1 4 Hemingway Midpoint 500.0C 500.00 STower 0.37 1 5 6 Jim Bridger Goshen 345.0C 345.00 STower 226.14 1 7 State Line Midpoint 345.0C 345.00 STower 76.08 2 8 Kinport Borah 345.0C 345.00 STower 27.10 1 9 Midpoint Borah #1 345.0C 345.00 HWood 79.29 1 10 Midpoint Borah #2 345.0C 345.00 HWood 7758 2 11 Adelaide Tap Adelaide 345.0C 345.00 HWood 2.67 2 12 13 Quart LaGrande 230.0C 230.00 HWood 46.30 1 14 Midpoint Hunt 230.0C 230.00 STower 0.70 2 15 Brady Antelope 230.0C 230.00 HWood 56.29 1 16 Brady Treasureton 23O.0C 230.00 HWood 0.11 1 17 Brady #1 &#2 Kinport 230.0(230.00 STower 17.94 2 18 Jim Bridger Point of Rocks 230.0(230.00 HWood 1.40 1 19 Brownlee Ontario 230.0(230.00 STower 72.69 1 20 Mora Bowmont 138.0(230.00 SPWood 9.90 1 21 Mora Bowmont 138.0(230.00 HWood 8.82 1 22 Jim Bridger Point of Rocks 230.00 230.00 HWood 2.79 1 23 Caldwell 710 Locust 230.00 230.00 SP Steel 18.59 1 24 Boise Bench Caldwell 230.00 230.00 STower 7.58 1 25 Boise Bench Caldwell 230.00 230.00 HWood 33.68 1 26 Boise Bench Cloverdale 230.0C 230.00 S Tower 16.10 2 27 Boardman Dalreed Sub 230.00 230.00 HWood 1.68 1 28 Brownlee 714 Oxbow 230.00 230.00 SPSteel 11.10 2 29 Caldwell Ontario 230.00 230.00 HWood 27.10 1 30 Caldwell Ontario 230.00 230.00 S Tower 3.27 1 31 Bennett Mtn PP Rattlesnake TS 230.00 230.00 SPSteel 4.44 1 32 Borah Hunt 230.00 230.00 HSteel 68.17 1 33 Danskin Hubbard 230.00 230.00 H Steel 35.94 1 34 Danskin Hubbard 230.00 230.00 SP Steel 1.90 1 35 Danskin Hubbard 230.00 230.00 SPSteel 1.30 2 36 TOTAL 4,747.29 11.02 182 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 2010/Q4 (2) n A Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same trnsmission line strcture 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 strcture in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or porton 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 trnsmission 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 succnct 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 accunts affected. Specify whether lessor, cowner, or other part is an assciated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns 0) to (I) on the book cost at end of year. CO::T OF LINE (Include in Column ü) Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total Line Other Costs Expenses Expenses (0)Expenses No.(i)0)(k)(I)(m)(n)(p) 1272 ACSR 256,381 21,776,998 22,033,379 1 ~X1780ACSR 446,708 446,708 2 1272 ACSR 802,274 802,274 3 1272 ACSR 4 5 1272 ACSR 483,30(16,540,614 17,023,923 6 1795 ACSR 571,97(11,046,840 11,618,819 7 1272 ACSR 344,22(6,034,618 6,378,838 8 1715.5 ACSR 283,14 5,832,249 6,115,392 9 i715.5ACSR 64,851 10,352,361 10,417,212 10 1715.5 ACSR 51,441 347,946 399,394 11 .12 i795ACSR 62,211 2,841,222 2,903,440 13 15.5 ACSR 9,14 998,42 1,007,597 14 1272 ACSR 108,301 2,502,500 2,610,801 15 1795 ACSR 6,186 6,186 16 715.5 ACSR 18,82~969,871 988,700 17 1272 ACSR 1,19(51,525 52,715 18 I2X954 ACSR 1,676,83f 20,418,606 22,095,444 19 15.5 ACSR 413,79 2,090,601 2,504,394 20 1715.5 ACSR 21 1272 ACSR 1,891 212,523 214,422 22 1590 ACSR 2,138,231 8,77,086 10,913,322 23 1272 ACSR 1,748,21'7,070,848 8,819,062 24 1715.5 ACSR 25 1272 ACSR 3,062,81 8,029,021 11,091,833 26 1795AAC 80,895 80,895 27 ~54ACSR 34,17'16,026,470 16,060,644 28 I2X954 ACSR 197,65f 5,890,623 6,088,281 29 1272 ACSR 30 1272 ACSR 81,701 1,666,354 1,748,055 31 1590 ACSR 624,91 22,457,621 23,082,538 32 1590 ACSR 15,210,561 15,210,561 33 1590 ACSR 34 1590 ACSR 35 30,396,681 415,828,988 446,225,669 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 2010/Q4 (2) n A Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of 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 commission. 4. Exclude from this page any transmission lines for which plant costs are included in Accunt 121, Nonutility Propert. 5. Indicate whether the tye 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 trnsmission line has more than one type of supporting structure, indicate the mileage of each type of constrction by the use of brackets and extr lines. Minor portions of a transmission line of a different tye of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned strctures in column (g). In a footnote, explain the basis of such occpancy and state whether expenses with respect to such strctures are included in the expenses reported for the line designated. Line I luN \/01 TAr:~ (KV)LE~~J,~ ~ole óViles) (Indicate wlìere Type of NumberNo.other than u dergrounSJhnes Of60 cvcle, 30hase)Supportng report circuit miles) From un ~trueture U~f~~i~res CircuitsToOperatingDesignedStructureof Line of .0 erDesiæatedme (a)(b)(c)(d)(e)(g)(h) 1 Danskin Bennett Mtn 230.0(230.00 SP Steel 5.56 1 2 Hemingway Bowmont 230.0(230.00 SP Steel 13.02 1 3 Langley Gulch Tap 230.00 4 Boise Bench Midpoint #1 230.0(230.00 STower 0.86 1 5 Boise Bench Midpoint #1 230.0(230.00 HWoo 108.23 1 6 Brownlee Quart Jet 230.0(230.00 STower 1.52 1 7 Brownlee Quart Jct 230.0(230.00 HWood 41.69 1 8 Brownlee Boise Bench #1 & #2 230.0(230.00 STower 99.81 2 9 Oxbow Brownlee 230.0(230.00 STower 10.2 2 10 Boise Bench Midpoint #2 230.0 230.00 STower 3.42 1 11 Boise Bench Midpoint #2 230.0(230.00 HWoo 102.07 1 12 Oxbow Pallette Jet 230.00 230.00 STower 20.04 2 13 Pallette Jet Imnaha 230.00 230.00 HWoo 24.43 2 14 Hells Canyon Palette Jct 230.00 230.00 STower 8.24 2 15 Brownlee Boise Bench 230.00 230.00 STower 102.12 2 16 Boise Bench Midpoint #3 230.00 230.00 HWood 106.34 1 17 Palette Jct .Enterprise 230.0C 230.00 HWood 29.12 1 18 Borah Brady #2 230.0C 230.00 STower 0.41 1 19 Borah Brady #2 230.0C 230.00 HWood 3.56 1 20 Borah Brady #1 230.0C 230.00 HWood 3.88 1 21 22 Goshen State Line 161.0C 161.00 HWood 90.48 1 23 Don Goshen 161.0C 161.00 STower 2.39 2 24 Don Goshen 161.OC 161.00 HWoo 48.3 2 25 26 American Falls Power Plant Adelaide 138.0C 138.00 HWoo 10.99 2 27 American Falls Power Plant Adelaide 138.0C 138.00 SPWood 0.12 2 28 Minidoka Loop Adelaide 138.0C 138.00 STower 1.11 2 29 Nampa Caldwell 138.0C 138.00 SPWood 10.72 2 30 Upper Salmon Mountain Home Jct 138.0C 138.00 HWood 54.36 1 31 Upper Salmon Cliff 138.0C 138.00 HWood 30.90 1 32 Eastgate Russet 138.0C 138.00 SPWood 2.08 1 33 Brady Fremont 138.00 138.00 STower 0.98 2 34 Brady Fremont 138.00 138.00 HWood 24.32 2 35 Brady Fremont 138.00 138.00 SPWoo 24.33 2 36 TOTAL 4,747.29 11.02 182 FERC FORM NO.1 (ED. 12-87)Page 422.1 Name of Respondent This (!0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) FiA Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such propert is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any trnsmission line other than a leased line, or porton thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succnct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accunted for, and accunts affected. 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 Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j to (I) on the book cost at end of year. COST OF LINE (Include in Column (j Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses (0) Expenses No.(i)(j (k)(I)(m)(n)(p) 1590 ACSR 3,528,033 3,528,033 1 1590 ACSR 1,854,991 9,197,975 11,052,971 2 430,88 430,883 3 15.5 ACSR 336,181 4,237,077 4,573,263 4 15.5 ACSR 5 95 ACSR 53,061 2,139,082 2,192,150 6 95 ACSR 7 VARIOUS 289,931 8,047,757 8,337,691 8 1272 ACSR 14,81(1,182,550 1,197,360 9 15.5 ACSR 227,82 6,115,266 6,343,091 10 VARIOUS 11 1272 ACSR 23,301 2,075,244 2,098,552 12 1272 ACSR 138,4 1,386,300 1,524,777 13 1272 ACSR 10,73 1,252,130 1,262,867 14 ~54ACSR 184,81 5,624,726 5,809,543 15 15.5 ACSR 247,85 5,423,341 5,671,198 16 1272 ACSR 51,12.1,739,212 1,790,334 17 1272 ACSR 3,06~426,826 429,894 18 15.5 ACSR 19 1272 ACSR 10,06~311,349 321,413 20 21 50 COPPER 16,15'648,382 664,537 22 15.5 ACSR 76,041 1,652,914 1,728,955 23 97.5 ACSR 24 25 50 COPPER 26,501 2,396,233 2,422,740 26 50 COPPER 27 15.5 ACSR 21,32E 249,233 270,559 28 95AAC 587,391 1,753,582 2,340,979 29 95 ACSR 47,681 2,635,628 2,683,315 30 95 ACSR 43,56~788,709 832,277 31 95AAC 270,82 557,504 828,327 32 VARIOUS 564,93.3,719,546 4,284,478 33 VARIOUS 34 VARIOUS 35 30,396,681 415,828,988 446,225,669 36 FERC FORM NO.1 (ED. 12-87)Page 423.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo. Da, Yr)End of 2010/04 (2) 0 A Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS 1. Report information conceming transmission lines, cost of lines. and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of 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 commission. 4. Exclude from this page any trnsmission lines for which plant costs are included in Accunt 121, Nonutilty 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 constrction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and exta lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on strctures 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 party owned structures in column (g). In a footnote, explain the basis of such occpancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. DESIGNATIONLine yu!-T Type of LE~GJr ~ole Wiles)Number(Indicate wtiere r.te SJONo.other than u dergroun lines Of60 cYcle, 3 phase)Supportng report circuit miles) From I un ~tflcture U~v~mw¡es CircuitsToOperatingDesignedStructureof Line o ot erDesiæatedLine(a)(b)(c)(d)(e)(g)(h) 1 King Lower Malad 138.0C 138.00 HWood 84.73 2 2 Emmett Jct Payette 138.0C 138.00 HWood 66.45 2 3 Mountain Home AFB Tap 138.0C 138.00 HWood 6.20 1 4 Ontario Quart 138.0C 138.00 HWood 73.33 1 5 King American Falls PP 138.0C 138.00 STower 1.03 2 6 King American Falls PP 138.0C 138.00 HWood 148.96 1 7 King American Falls PP 138.0C 138.00 SPWood 3.71 1 8 Duffn Clawson 138.0C 138.00 HWood 6.22 1 9 American Falls Brady Tie 138.0C 138.00 HWood 0.30 1 10 Upper Salmon A-B King 138.0C 138.00 HWood 6.00 1 11 Upper Salmon B Wells 138.0C 138.00 HWood 126.40 1 12 King Wood River 138.0C 138.00 HWood 73.61 1 13 Boise Bench Grove 138.0C 138.00 SPWood 10.36 2 14 Quart John Day 138.0C 138.00 HWood 67.32 1 15 Sinker Creek Tap 138.0C 138.00 HWood 2.80 1 16 Mora Cloverdale 138.0(138.00 HWood 2.57 1 17 Mora Cloverdale 138.0C 138.00 SPWood 22.28 1 18 Mora Cloverdale 138.0C 138.00 SPSteel 0.96 2 19 Stoddard Jct Stoddard Sub 138.0(138.00 SPSteel 3.80 1 20 Fossil Gulch Tap 138.0(138.00 HWood 1.95 1 21 Wood River Midpoint 138.0C 138.00 HWood 53.05 2 22 Wood River Midpoint 138.0C 138.00 SPWood 16.69 2 23 Oxbow McCall 138.0C 138.00 HWood 37.33 1 24 Oxbow McCall 138.0C 138.00 SPWood 2.32 1 25 Lowell Jct Nampa 138.0C 138.00 S PWood 7.50 2 26 Hunt Milner 138.0C 138.00 SPWood 19.40 1 27 Strke Bruneau Bridge 138.0C 138.00 HWood 13.47 1 28 American Falls Kramer Sub 138.0C 138.00 SPWood 18.40 2 29 Pingree Haven 138.0C 138.00 SPWood 11.72 1 30 Midpoint Twin Falls 138.0C 138.00 SPWood 25.12 2 31 Twin Falls Russett 138.0C 138.00 SPWood 1.1 1 32 Blackfoot Aiken 46.0C 138.00 SPWoo 6.17 2 33 Petersn Tendoy 69.0C 138.00 HWood 57.19 1 34 Eastgate Tap Eastgate 138.0C 138.00 S PWood 7.28 1 35 Boise Bench Mora 138.0C 138.00 HWood 13.15 2 36 TOTAL 4,747.29 11.02 182 FERC FORM NO.1 (ED. 12-87)Page 422.2 Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) riA Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such propert is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any trnsmission line other than a leased line, or porton thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succnct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accunted for, and accunts affected. Specify whether lessor, co-owner, or other part is an associated company. 9. Designate any trnsmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns U) to (I) on the book cost at end of year. COST OF LINE (Include in Column U) 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 LineOther Costs Expenses Expenses (0) Expenses No.(i)U)(k)(I)(m)(n)(p) ARIOUS 76,82 2,068,846 2,145,669 1 ARIOUS 30,91€2,508,77 2,539,395 2 97.5 ACSR 1,95~12,983 14,938 3 "ARIOUS 34,42E 1,929,353 1,963,781 4 15.5 ACSR 216,91~7,792,986 8,009,905 5 15.5 ACSR 6 15.5 ACSR 7 \0 4,191 310,154 314,345 8 54 ACSR 96,921 96,921 9 ~50COPPER 2,741 93,073 95,814 10 !VARIOUS 28,90 2,151,842 2,180,332 11 ¡VARIOUS 173,68 2,670,867 2,844,550 12 !VARIOUS 225,60i 1,652,72 1,878,374 13 ß97.5ACSR 92,17 2,362,416 2,454,589 14 !VARIOUS 20 77,199 77,219 15 1715.5 ACSR 3,115,486 7,904,710 11,020,196 16 !VARIOUS 17 1795AAC 18 1272 ACSR 19 1250 COPPER 45(154,349 154,799 20 1397.5 ACSR 349,561 6,983,609 7,333,176 21 1397.5 ACSR 22 ~97.5ACSR 109,89¡2,306,969 2,416,868 23 1397.5 ACSR 24 1715.5 ACSR 211,131 1,448,294 1,659,425 25 1715.5 ACSR 3,32¿1,190,604 1,193,928 26 ~97.5ACSR 14,921 587,404 602,331 27 1715.5 ACSR 13,7J.1,052,549 1,066,283 28 ~97.5ACSR 18,22~1,276,855 1,295,078 29 !VARIOUS 54,84E 2,958,765 3,013,613 30 1715.5 ACSR 16,79(206,158 222,948 31 1715.5 ACSR 13,61(481,232 494,848 32 ~97.5ACSR 395,691 3,449,949 3,845,645 33 1715.5 ACSR 343,95 1,058,897 1,402,852 34 15.5 ACSR 14,69 637,273 651,970 35 30,396,681 415,828,988 446,225,669 36 FERC FORM NO.1 (ED. 12-87)Page 423.2 Name of Respondent This ~ort Is:Date of Report Year/Penod of Report Idaho Power Company (1) An Onginal (Mo, Da, Yr)End of 2010/Q4 (2) DA Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each trnsmission line having nominal voltage of 132 kilovolts or greater. Report trnsmission 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 commission. 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 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 type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different tye of construction need not be distinguished frm the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on strctures 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 occpancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. Line ATION YuL, i Al;t:.~~YJ Type of LE~GJiH ~oie Wiles)Number(Indicate wliere ~r.te ~oNo.other than u dergroun lines Of60 cvcle, 30hase)Supportng report circuit miles) From To Operating Designed un ~l!\ctUre unf%uoi~res CircuitsStrctreof Line o Li~e er (a)(b)(c)(d)(e)Desi(lated (g)(h) 1 Bowmont-Caldwell SimplotSub 138.0(138.00 SPWood 0.51 1 2 Gary Lane Eagle 138.0(138.00 SPWood 6.53 1 3 Locust Grove Blackcat Sub 138.0(138.00 S P Steel 9.94 2.98 1 4 Boise Bench Butler 138.0(138.00 SPWood 0.24 4.02 1 5 Eagle Star 138.0(138.00 SPWood 6.35 1 6 Karcher Sub Zilog Tap 138.0(138.00 S P Steel 2.08 1 7 Cloverdale - 712 712 - Wye 138.0(138.00 S P Steel 0.21 4.02 1 8 Butler Wye 138.0(138.00 S P Steel 2.84 1 9 Horseflat Starkey 138.0(138.00 HWood 33.86 1 10 Starkey Mccll 138.0(138.00 S P Steel 2.08 2 11 Starkey Mccll 138.0(138.00 HWood 3.80 1 12 Starkey Mccll 138.0(138.00 S P Steel 1.50 1 13 Starkey Mccll 138.0(138.00 SPWood 17.61 1 14 Chestnut Happy Valley 138.0(138.00 S P Stel 2.79 1 15 Garnet Ward 138.00 16 McCall Lake Fork 138.0(138.00 SPWood 8.80 1 17 McCall Lake Fork 138.0(138.00 SSteel 2.90 18 Caldwell Wills 138.0(138.00 S P Stel 1.30 1 19 Caldwell Wills 138.0(138.00 SPSteel 1.59 1 20 Caldwell Wills 138.0(138.00 SPWoo 0.87 1 21 ValivueTap 138.0(138.00 S P Steel 0.80 2 22 Kinport Don #1 138.0(138.00 STower 1.24 2 23 Donn HOKU 138.0(138.00 SPStel 2.74 1 24 HOKU Alamed 138.0C 138.00 S PSteel 0.22 2 25 HOKU Alamed 138.0C 138.00 S P Steel 0.23 2 26 HOKU Alamed 138.0C 138.00 S P Steel 2.85 1 27 Twin Falls PP Tap 138.0(138.00 HWood 0.82 1 28 American Falls PP Amercian Falls Trans ST 138.0C 138.00 S P Steel 0.43 1 29 Lower Salmon King Tie 138.0C 138.00 HWood 0.19 1 30 C J Stnke Strike Jct 138.0C 138.00 STower 4.39 2 31 Strike Jct Mountain Home Jct 138.0C 138.00 HWood 23.46 1 32 Stnke Jct Bowmont 138.00 HWood 0.05 1 33 Stnke Jct Bowmont 138.0C 138.00 STower 0.36 1 34 Stnke Jct Bowmont 138.0C 138.00 HWood 68.24 1 35 Lucky Peak Lucky Peak Jct 138.0C 138.00 HWood 4.48 2 36 TOTAL 4,747.29 11.02 182 FERC FORM NO.1 (ED. 12-87)Page 422.3 Name of Respondent This wort Is:Date of Report Year/Penod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) FiA Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS (Continued) 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the pnmary strcture in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or porton thereof for which the respondent is not the sole owner. If such propert is leased frm another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a lease line, or porton thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succnct statement explaining the arrngement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accunted for, and accunts affeced. 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 Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j to (I) on the book cost at end of year. COST OF LINE (Include in Column (j Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and cleanng nght-of-way) Conductor and Matenal Land Construction and Total Cost Operation Maintenance Rents Total Line Other Costs Expenses Expenses (0) Expenses No.(i)(j (k)(I)(m)(n)(p) 95AAC 49,642 49,642 1 95AAC 489,03 1,944,888 2,433,925 2 1272 ACSR 935,72!3,601,590 4,537,315 3 1272 ACSR 34,68 838,605 873,292 4 15.5 ACSR 179,81 2,909,434 3,089,251 5 95AAC 43,03'482,937 525,972 6 1272 ACSR 140,41.709,148 849,560 7 95 ACSR 134,471 1,405,436 1,539,907 8 15.5 ACSR 2,472,83 18,211,011 20,683,844 9 15.5 ACSR 10 15.5 ACSR 11 15.5 ACSR 12 15.5 ACSR 13 1272 ACSR 78,57~1,821,921 1,900,500 14 40,58(40,580 15 15.5 ACSR 331,53c 4,682,879 5,014,418 16 17 1272 ACSR 272,231 2,141,218 2,413,49 18 95 ACSR 19 95 ACSR 20 95 ACSR 351,497 351,497 21 15.5 ACSR 1,17'212,777 213,951 .22 1272 ACSR 19(398 588 23 1272 ACSR 24 95 ACSR 25 95 ACSR 26 50 COPPER 5f 53,889 53,947 27 15.5 ACSR 76,560 76,560 28 J97.5ACSR 4,406 4,406 29 15.5 ACSR 5,56E 385,744 391,310 30 J97.5ACSR 4,35'2,240,408 2,244,763 31 15.5 ACSR 86,651 1,866,338 1,952,989 32 15.5 ACSR 33 34 15.5 ACSR i 279,481 279,488 35 30,396,681 415,828,988 446,225,669 36 FERC FORM NO.1 (ED. 12-87)Page 423.3 Name of Respondent This wort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) . An Original (Mo, Da, Yr)End of 2010/Q4 (2) riA Resubmission 04/15/2011 TRANSMISSION LINE STATISTICS 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of 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 commission. 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-frme wood, or steel poles; (3) tower; or (4) underground constructon If a transmission line has more than one tye of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of constructon need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each trnsmission line. Show in column (f) the pole miles of line on strctures 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 party owned structures in column (g). In a footnote, explain the basis of such occpancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. Line DESIGNATION )(OL TAGE IKVl Type of LENGJr ~oie Wiles) No.(Indicate wlìere 1.10 e scf 0 Number other than u ë1ergroun lines 60 cvcle, 30hase)Supportng report circuit miles)Of From un ~truetre un,~tr'&1Wres CircitsToOperatingDesignedStructureof Line ofAnot erDesimiatedLine (a)(b)(c)(d)(e)(g)(h) 1 Bliss King 138.0C 138.00 HWood 10.60 1 2 Milner Deadend MiinerPP 138.DC 138.00 SPWood 1.37 1 3 Swan Falls Tap 138.0C 138.00 HWoo 1.02 1 4 5 6 7 Hines BPA (Harney)115.0C 115.00 HWoo 3.28 1 8 9 10 69 Kv Lines 69.0C 69.00 HWood 166.31 1 11 69 Kv Lines 69.DC 69.00 SPWoo 929.34 1 12 13 14 46 Kv Lines 46.0C 46.00 SPWood 409.26 1 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 TOTAL 4,747.29 11.02 182 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 2010/Q4 (2) nA Resubmission 04/15/2011 TRASMISSION 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 teased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any trnsmission line other than a leased line, or porton thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succnct statement explaining the arrngement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accunted for, and accunts affected. 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 Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns u) to (I) on the book cost at end of year. l;U:; I Uf LINE (Include in i;olumn û) Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES Size of Land rights, and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total Line Other Costs Expenses Expenses (0) Expenses No.(i)u)(k)(I)(m)(n)(p) 15.5 ACSR 5,620 978,001 983,621 1 1715.5 ACSR 2,814 183,606 186,420 2 ß97.5ACSR 12,88~261,511 274,396 3 4 5 6 ß97.5ACSR 1,978 63,404 65,382 7 8 9 VARIOUS 1,482,63 46,699,103 48,181,740 10 VARIOUS 11 12 13 VARIOUS 308,67(12,379,478 12,688,148 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 30,396,681 415,828,988 446,225,669 36 FERC FORM NO.1 (ED. 12-87)Page 423.4 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 TRANSMISSION LINES ADDED DURING YEAR 1.Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report minor revisions of lines. 2. Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. If actual costs of competed construction are not readily available for reporting columns (I) to (0), it is permissible to report in these columns the Line LINE DE:;IGNArlON Line lNG::TROCTOR~CIR RSTRUl,IUR No.From To Lerigth Type Average Present UltimateinNumber perMilesMiles (a)(b)(c)(d)(e)(f)(g) 1 Summer Lake Hemingway 0.40 S Tower 7.50 1 1 2 Hemingway Midpoint 0.37 S Tower 8.11 1 1 3 4 Langley Gulch Tap 2 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 TOTAL 0.77 15.61 2 ~ FERC FORM NO.1 (REV. 12-03)Page 424 Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report Idaho Power Company (1) An Original (Mo, Da, Yr)End of 2010/Q4 (2) Fi A Resubmission 04/15/2011 TRANSMISSION LINES ADDED DURING YEAR (Continued) costs. Designate, however, if estimated amounts are reported. Include costs of Clearing Land and Rights-of-Way, and Roads and Trails, in column (i) with appropriate footnote, and costs of Underground Conduit in column (m). 3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase, indicate such other characteristic. RS Voltage L1I"ST Line Size Specification Conf~uration KV Land and Poles, Towers Conductors Asset Total No. and pacing (Operating)Land Rights and Fixtures and Devices Retire. Costs (h)(i)m (k)(I)(m)(n)(0)(p) 1272 ASCR TDC-DCTA 15'500 802,27~802,274 1 1272 ASCR TDC-DCTA 15'500 2 3 230 430,883 430,883 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 43 430,883 802,27~1,233,157 44 FERC FORM NO.1 (REV. 12-03)Page 425 Name of Respondent This oo0rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Onginal (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Pnmary Secondary Tertiary (a)(b)(c)(d)(e) 1 Adelaide transmission 345.00 138.00 13.80 2 Aiken distnbution 46.00 13.00 3 Alameda distribution 46.00 13.00 4 Alameda distnbution 138.00 13.09 5 Amencan Falls PP - attended transmission 138.00 13.80 6 Amencan Falls transmission 138.00 46.00 12.47 7 Artesian distnbution 46.00 13.00 8 Bannock Creek distnbution 46.00 13.00 9 Bennett Mountain Power Plant transmission 230.00 18.00 10 Bennett Mountain Power Plant distnbution 18.00 4.16 11 Bethel Court distnbution 138.00 13.00 12 Black Cat distnbution 138.00 13.09 13 Blackfoot distribution 46.00 13.00 14 Blackfoot transmission 161.00 46.00 12.47 15 Blackfoot distnbution 161.00 138.00 12.98 16 Bliss - attended transmission 138.00 13.80 17 Blue Gulch distnbution 138.00 35.00 18 Boise Bench - attended transmission 230.00 138.00 13.20 19 Boise Bench - attended distribution 138.00 35.00 20 Boise Bench - attended transmission 138.00 69.00 12.98 21 Boise Bench - attended transmission 230.00 138.00 13.80 22 Boise distribution 138.00 13.00 23 Borah transmission 345.00 230.00 13.80 24 Bowmont distnbution 69.00 46.00 6.90 25 Bowmont distribution 138.00 35.00 26 Bowmont transmission 138.00 69.00 12.98 27 Bowmont trnsmission 138.00 69.00 12.47 28 Bowmont transmission 230.00 138.00 13.80 29 Brady distribution 46.00 13.00 30 Brady trnsmission 230.00 138.00 13.80 31 Brady transmission 138.00 46.00 12.47 32 Brady distnbution 69.00 13.00 33 Brownlee - attended transmission 230.00 13.80 34 Bruneau Bridge distnbution 138.00 35.00 35 Buckhorn distribution 69.00 35.00 36 Bucyrus distribution 46.00 7.20 37 Buhl distribution 46.00 13.00 38 Burley Rural distribution 69.00 13.00 39 Butler distnbution 138.00 13.09 40 Caldwell distnbution 138.00 13.00 FERC FORM NO.1 (ED. 12-96)Page 426 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 2010/Q4 (2) 0 A Resubmission 04/15/2011 SUBSTATIONS (Continued) 5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifers, 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 APPARTUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa) Transformers Spare Type of Equipment Total Capacity No.In Servce Transformers Number of Units (In MVa) (f)(g)(h)(i)(j (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 17 254 .2 18 42 2 19 75 3 20 240 2 21 67 3 22 450 3 1 .23 8 3 24 18 1 25 25 1 26 25 1 27 180 1 28 5 29 300 3 30 1 31 1 32 734 5 1 33 30 2 34 20 1 35 6 1 4 36 20 2 37 12 1 38 48 2 39 39 2 1 40 FERC FORM NO.1 (ED. 12-96)Page 427 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 2010/Q4 (2)D A Resubmission 04/15/2011 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (t). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Caldwell transmission 138.00 69.00 12.47 2 Caldwell transmission 230.00 138.00 12.47 3 Caldwell distribution 13.00 4.16 4 Canyon Creek distnbution 138.00 35.00 5 Canyon Creek transmission 138.00 69.00 12.98 6 Cascade Power Plant - attended trnsmission 69.00 4.60 7 Cascade Distnbution 69.00 13.10 8 Chestnut distribution 138.00 13.00 9 Clear Lake - attended trnsmission 46.00 2.40 10 Cliff trnsmission 138.00 46.00 12.50 11 Cloverdale Distribution 138.00 13.00 12 Dale distnbution 46.00 13.00 13 Dale distribution 69.00 13.00 14 Dale distribution 138.00 36.20 15 Dale Transmission 138.00 46.00 12.47 16 Danskin Transmission 230.00 18.00 17 Danskin transmission 230.00 138.00 13.80 18 Danskin distnbution 18.00 4.16 19 Danskin transmission 138.00 12.00 20 Don distnbution 138.00 7.60 21 Don distnbution 138.00 13.20 22 Don distnbution 138.00 13.00 23 Don distribution 14.00 24 DRA distribution 138.00 13.09 25 DRAM transmission 230.00 138.00 13.80 26 DRAM distribution 138.00 12.47 27 Duffn distnbution 138.00 35.00 28 Eagle distnbution 138.00 13.09 29 Eastgate distnbution 138.00 30 Eastgate distnbution 138.00 13.00 31 Eckert distribution 138.00 36.20 32 Eden distribution 138.00 36.20 33 Eden transmission 138.00 46.00 12.98 34 Elkhorn distribution 138.00 12.47 35 Elkhorn distnbution 138.00 13.00 36 Elmore distribution 138.00 35.00 37 Elmore transmission 138.00 69.00 12.50 38 Emmett distribution 138.00 39 Emmett Transmission 138.00 69.00 12.47 40 Falls distribution 46.00 13.00 FERC FORM NO.1 (ED. 12-96)Page 426.1 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 2010/Q4 (2) 0 A Resubmission 04/15/2011 SUBSTATIONS (Continued) 5. Show in columns (1),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 associated company. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa)Transformers Spare Total Capacity No.In Servce Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(i)0)(k) 75 3 1 240 2 2 1 3 15 1 4 15 1 5 12 1 6 10 1 7 48 2 8 4 1 9 16 3 1 10 48 2 11 7 12 1 13 27 1 14 25 1 15 140 1 16 180 1 17 6 1 18 96 2 19 1 20 108 6 3 21 26 1 1 22 80 6 23 118 7 24 160 2 25 17 1 26 36 2 27 38 2 28 24 1 29 18 1 1 30 18 1 31 24 1 32 15 1 33 8 1 34 8 1 35 17 1 36 30 2 37 24 1 38 25 1 39 18 2 40 FERC FORM NO.1 (ED. 12-96)Page 427.1 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2)o A Resubmission 04/15/2011 SUBSTATIONS 1. Report below the information called for concerning substations of the respondent as of the end of the year. 2. Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (t). Une VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Filer distribution 46.00 13.00 2 Flying H distrbution 69.00 2.40 3 Fort Hall distrbution 46.00 13.00 4 Fossil Gulch distrbution 138.00 35.00 5 Fremont transmission 138.00 46.00 12.50 6 Gary distrbution 138.00 13.00 7 Gem distrbution 69.00 13.00 8 Gem distrbution 69.00 9 Goodng Rural distribution 46.00 13.00 10 Golden Valley distrbution 69.00 13.00 11 Gowen Substation distrbution 138.00 35.00 12 Grindstone distribution 35.00 13 Grove distrbution 138.00 13.09 14 Hagerman distrbution 46.00 13.00 15 Hagerman distrbution 46.00 13.00 32.00 16 Hailey distrbution 138.00 13.00 17 Happey Valley distrbution 138.00 13.09 18 Haven distrbution 138.00 35.00 19 Haven transmission 138.00 46.00---20 transmission 500.00 230.00 34.50- 21 Hewlett Packard distribution 138.00 13.00 22 Hidden Springs distrbution 138.00 13.00 23 Highland distrbution 138.00 13.00 24 Hil distrbution 138.00 13.00 25 Hilsdale distrbution 138.00 26 Homedale distribution 69.00 13.00 27 Horse Flat transmission 230.00 138.00 13.80 28 Horse Flat distribution 69.00 13.00 29 Horseshoe Bend distrbution 35.00 30 Horseshoe Bend distribution 69.00 36.20 31 Horseshoe Bend distribution 69.00 25.00 32 Huston distribution 69.00 13.00 33 Hulen distribution 46.00 13.00 34 Hunt transmission 230.00 138.00 13.80 35 Hydra distribution 138.00 36.20 36 Island distrbution 69.00 13.00 37 Jerome distribution 138.00 13.00 38 Julion Clawson distribution 138.00 35.00 39 Joplin distribution 138.00 13.00 40 Joplin distrbution 138.00 35.00 FERC FORM NO.1 (ED. 12-96)Page 426.2 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) !KAn Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 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 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)(j (k) 10 1 1 15 2 2 10 1 1 3 15 1 4 50 3 1 5 37 2 6 8 1 7 10 1 8 15 2 9 10 1 1 10 24 1 11 5 2 12 72 3 13 10 1 14 5 1 15 20 1 16 18 1 17 12 1 18 25 1 19 600 3 1 20 20 1 21 8 1 22 18 1 23 39 2 1 24 24 1 25 22 2 26 100 1 27 1 28 5 1 29 12 1 30 5 1 31 10 1 32 10 1 33 300 3 34 48 2 35 12 1 36 40 2 37 30 2 38 15 1 39 18 1 40 FERC FORM NO.1 (ED. 12-96)Page 427.2 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Onginal (Mo, Da, Yr)End of 2010/Q4 (2)D A Resubmission 04/15/2011 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f. Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Pnmary Secondary Tertiary (a)(b)(c)(d)(e) 1 Karcher distribution 138.00 13.00 2 Kenyon distribution 69.00 13.00 3 Ketchum distribution 138.00 13.00 4 Kinport transmission 161.00 46.00 13.20 5 Kinport transmission 230.00 138.00 12.47 6 Kinport transmission 230.00 138.00 13.80 7 Kinport transmission 345.00 230.00 13.80 8 Kramer distribution 138.00 35.00 9 Kramer distnbution 138.00 36.20 10 Kuna distribution 138.00 13.00 11 Lake Fork distnbution 138.00 36.20 12 Lake Fork transmission 138.00 69.00 12.50 13 Lamb distnbution 138.00 13.00 14 Lansing distnbution 69.00 13.00 15 Lincoln distnbution 138.00 13.09 16 Linden distribution 138.00 13.00 17 Locust distribution 138.00 36.20 18 Locust transmission 230.00 138.00 13.80 19 Lower Malad - attended transmission 138.00 7.20 20 Lower Salmon - attended transmission 138.00 13.80 21 Map Rock distribution 69.00 13.00 22 McCall distribution 13.00 13.09 23 McCall distribution 138.00 36.20 24 Mendian distnbution 138.00 13.00 25 Micron distnbution 138.00 13.09 26 Micron distnbution 138.00 13.00 27 Midpoint transmission 230.00 138.00 13.80 28 Midpoint transmission 345.00 230.00 13.80 29 Midpoint transmission 500.00 345.00 30 Midrose distribution 138.00 13.09 31 Milner transmission 138.00 69.00 12.47 32 Milner distnbution 69.00 46.00 6.90 33 Milner distnbution 138.00 35.00 34 Milner PP - attended transmission 138.00 13.80 35 Moonstone .distnbution 138.00 35.00 36 Mora distnbution 138.00 35.00 37 Mora distnbution 138.00 36.20 38 Moreland distnbution 35.00 13.00 39 Moreland distnbution 46.00 13.00 40 Moreland distnbution 46.00 35.00 12.47 FERC FORM NO.1 (ED. 12-96)Page 426.3 Name of Respondent This i80rt Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo. Da. Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 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 EQUIPMENT Line (In Service) (In MVa)Transformers Spare Total Capacity No.In Service Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(i)0)(k) 12 1 1 20 2 2 42 2 3 7 4 180 1 5 180 1 6 600 3 1 7 12 1 8 18 1 9 15 1 10 18 1 11 15 1 12 18 1 13 12 1 14 10 1 15 33 2 16 48 2 17 360 2 18 16 1 19 70 4 20 10 1 21 12 1 22 18 1 23 36 2 24 24 2 25 24 2 26 120 1 27 720 2 28 750 3 1 29 24 1 30 100 4 31 8 3 1 32 17 1 33 36 1 34 12 1 35 15 1 36 24 .1 37 6 1 38 8 1 39 8 4 40 FERC FORM NO.1 (ED. 12-96)Page 427.3 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f). Une VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Mountain Home distribution 69.00 13.00 2 Mountain Home Air Force Base distribution 69.00 13.00 3 Mountain Home Air Force Base distribution 138.00 13.00 4 Nampa distrbution 230.00 138.00 13.80 5 Nampa distribution 138.00 13.00 6 New Meadows distribution 138.00 36.20 7 New Plymouth distrbution 69.00 13.00 8 Notch Butte distribution 13.00 13.09 9 Orchard distribution 69.00 36.20 10 Orchard distrbution 69.00 35.00 12.47 11 Parma distrbution 69.00 13.00 12 Parma distrbution 69.00 35.00 13 Paul distribution 138.00 35.00 14 Payette distribution 138.00 13.00 15 Pingree transmission 138.00 46.00 12.50 16 Pingree distribution 138.00 35.00 17 Pleasant Valley distrbution 138.00 35.00 18 Pocatello distribution 46.00 13.00 19 Poleline distribution 138.00 13.09 transmission 345.00 21 Porteuf distribution 138.00 35.00 22 Portneuf distribution 46.00 35.00 23 Rockford distribution 46.00 13.00 24 Russett distribution 138.00 13.00 25 Sailor Creek distrbution 138.00 2.40 26 Sailor Creek distribution 138.00 35.00 27 Salmon distrbution 69.00 13.00 28 Salmon distribution 69.00 34.50 12.50 29 Salmon trnsmission 13.00 2.40 30 Shoshone distribution 46.00 13.00 31 Shoshone distribution 46.00 7.20 32 Shoshone Falls - attended transmission 46.00 2.30 33 Shoshone Falls - attended transmission 46.00 6.60 34 Silver distrbution 138.00 35.00 35 Simplot distribution 138.00 13.00 36 Sinker Creek distribution 138.00 35.00 37 Siphon distribution 138.00 35.00 38 South Park distrbution 46.00 13.00 39 Star distribution 138.00 13.09 40 Starkey Transmission 138.00 69.00 12.50 FERC FORM NO.1 (ED. 12-96)Page 426.4 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 2010/Q4 (2) n A Resubmission 04/15/2011 SUBSTATIONS (Continued) 5. Show in columns (1),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 EQUIPMENT Line (In Service) (In MVa)Transformers Spare Total Capacity No.In Servce Transformers Type of Equipment Number of Units (In MVa) (f)(9)(h)(i)0)(k) 15 1 1 1 2 18 1 3 180 1 4 50 3 5 12 1 6 10 1 .7 10 1 8 6 1 9 10 3 10 10 1 11 12 1 12 36 2 13 23 3 14 50 3 15 22 2 16 42 2 17 18 1 18 18 1 19 20 18 1 21 1 22 14 2 23 18 1 24 15 2 25 15 1 26 10 1 4 27 10 3 1 28 5 2 29 10 1 30 2 3 31 3 1 32 10 1 33 12 1 34 15 1 35 12 1 36 33 2 37 10 1 38 18 1 39 18 1 40 FERC FORM NO.1 (ED. 12-96)Page 427.4 Name of Respondent This Report Is:Date of Report Year/Period of Report Idaho Power Company (1) ~An Original (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b). the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (t). Une VOLTAGE (In MVa) Name and Location of Substation Character of SubstationNo.Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 State distribution 69.00 13.00 2 Stoddard distribution 138.00 13.00 3 Strke Power Plant - attended transmission 138.00 13.80 4 Sugar distribution 138.00 35.00 5 Swan Falls - attended transmission 138.00 6.90 6 Taber distribution 46.00 13.00 7 Ten Mile distrbution 138.00 13.09 8 Terry distribution 138.00 13.09 9 Thousand Springs - attended transmission 46.00 7.20 10 Thousand Springs - attended trnsmission 7.00 2.40 11 Toponis distribution 138.00 33.00 12 Twin Falls distrbution 138.00 13.09 13 Twin Falls transmission 138.00 46.00 12.98 14 Twin Falls PP - attended transmission 138.00 7.20 15 Twin Falls PP - attended transmission 138.00 13.20 16 Upper Malad - attended transmission 45.00 7.20 17 Upper Salmon- attended trnsmission 138.00 7.20 18 Ustick distribution 138.00 13.00 19 Vallvue distribution 138.00 13.09 20 Victory distribution 138.00 13.00 21 Ware distrbution 69.00 13.00 22 Weiser distrbution 69.00 13.00 23 Weiser transmission 138.00 69.00 12.47 24 Wilder distribution 69.00 13.00 25 Wilis distribution 138.00 13.09 26 Wye distribution 138.00 13.00 27 Zilog distribution 138.00 13.09 28 29 30 The above are all State of Idaho 31 32 Montana: 33 Peterson transmission 230.00 69.00 13.20 34 35 Nevada:_""n""I",~,345.00 17.4037 ;ft;;ì:~ transmission 345.00 22.00 38 Wells transmission 138.00 69.00 13.00 39 40 Oregon: FERC FORM NO.1 (ED. 12-96)Page 426.5 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo, Da, Yr)End of 2010/Q4 (2) n A Resubmission 04/15/2011 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 EQUIPMENT Line (In Service) (In MVa)Transformers Spare.Total Capacity No.In Service Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(i)ü)(k) 33 2 1 15 1 2 83 3 3 20 2 4 18 1 5 5 1 6 24 1 7 42 3 8 8 1 9 3 1 10 18 1 11 44 2 12 33 2 13 9 1 14 72 1 15 8 1 16 36 4 17 44 2 18 18 1 19 24 1 1 20 12 1 1 21 20 2 22 25 1 23 10 1 24 18 1 25 56 3 26 24 1 27 28 29 30 31 32 30 3 1 33 34 35 315 1 36 300 1 1 37 20 3 1 38 39 40 FERC FORM NO.1 (ED. 12-96)Page 427.5 Name of Respondent This wort Is:Date of Report Year/Penod of Report Idaho Power CompClny (1) X An Onginal (Mo, Da, Yr)End of 2010/Q4 (2) 0 A Resubmission 04/15/2011 SUBSTATIONS 1. Report below the information called for concerning substations of the respondent as of the end of the year. 2. Substations which serve only one industrial or street railway customer should not be listed below. 3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. 4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (t). Une VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Pnmary Secondary Tertary (a)(b)(c)(d)(e)_.."""'OS'O"500.00 24.002 transmission 230.00 7.203 transmission 24.00 7.204 Cairo distribution 69.00 13.00 5 Hells Canyon - attended transmission 230.00 13.80 6 Hells Canyon distnbution 69.00 0.50 7 Hines transmission 138.00 115.00 12.47 8 Malheur Butte distribution 69.00 34.50 9 Nyssa distribution 69.00 13.00 10 Ontano distnbution 138.00 13.00 11 Ontario transmission 138.00 69.00 12.47 12 Ontario transmission 230.00 138.00 13.80 13 Ontano transmission 138.00 69.00 12.98 14 Ontano transmission 138.00 69.00 13.09 15 Ore-Ida distnbution 69.00 13.00 16 Oxbow - attended trnsmission 138.00 69.00 13.00 17 Oxbow - attended transmission 230.00 13.80 18 Oxbow - attended transmission 230.00 138.00 13.80 19 Quart transmission 138.00 69.00 12.50 20 Quart transmission 230.00 138.00 13.00 21 Vale distnbution 69.00 13.00 22 23 Wyoming:_.."""'-"345.00 22.0025 transmission 345.00 230.00 34.50 26 27 28 29 30 31 Transformers-distnbution substations under 10,000 32 KVA 83 unattended. 33 34 35 36 37 38 39 40 FERC FORM NO.1 (ED. 12-96)Page 426.6 Name of Respondent This wort Is:Date of Report Year/Period of Report Idaho Power Company (1) X An Original (Mo. Da, Yr)End of 2010/Q4 (2) nA Resubmission 04/15/2011 SUBSTATIONS (Continued) 5. Show in columns (I), U), 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 associated company. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service) (In MVa)Transformers Spare Total Capacity No.In Service Transformers Type of Equipment Number of Units (In MVa) (f)(g)(h)(i)ü)(k) 685 3 1 55 1 2 55 1 3 12 1 4 500 3 5 1 1 6 40 1 7 8 3 1 8 20 2 9 38 2 10 25 1 1 11 240 2 12 50 2 13 1 14 15 1 15 10 3 1 16 244 2 17 100 1 18 30 2 19 100 3 1 20 10 1 21 22 23 1122 2 24 1084 22 25 26 27 28 29 30 31 338 32 33 34 35 36 37 38 39 40 FERC FORM NO.1 (ED. 12-96)Page 427.6 Name of Respondent This Report is:Date of Report Year/Period of Repor (1 ) ~ An Original (Mo, Da, Yr)Idaho Power Company (2)A Resubmission 04/15/2011 2010/Q4 FOOTNOTE DATA Sc~erJ!!f!l'tlJl: 426.L_Line No.: 20~0Iußl-'lL~__________________ See note 5 Page 109.1. SchediiJePage:426.4 - Line No.: 20--Column~---- --- - ~--------------~-- ----- S ee---Ñ at e- - 5~ on Pa-ge--I09--:----~-~-- -- ----------"-- ..~.- ... -----.----....-.-----.------.--~-~-~---- ~(;heduli~J~_~iie: ~~§.I~=J.j!iiNo.:- 3~::Coiiijij¿~==:-=::-_: ------- -- - ---Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. 'SchediJ/fa:iage:-42ILiiNo.:37 Coiiiiim:. a---__--- ------- _.--------------------------------- Jointly owned with Sierra Pacific Power Compariy;---CfTSTal:'! Energy. Idaho Power has a 50% share of ownership. Schedule Page:426.6--Tliief.iiJ::1--Column: a ----------------:--:-~--------==___________ Jointlyowned with PortfandGeneraTElectric,--Power-Resources-coop-éJ:'-ati ve and BA Leasing BCS, LLC. Idaho Power has a 10% share of the jointly owned capacity. 100% of the capacity~_r_ep~tE:_ci-"_____ ----------------~-------------------~-------------Schedule Page: 426.6 Line No.: 2 Column: a. . . . .. . ' Jointly -üwriedw:rEh Portland General Electr:-ic;-Power--Res-ources Cooperati ve and BA Leasing--- BCS, LLC. Idaho Power has a 10% share of the jointly owned capacity. 100% of the capacity is reported. Sc;hedii¡e~~e:~26.6_ Line No.: 3- -ciitiÎr¡a--=-=_:--------- Jointly owned with Portland General Electric, Power Resources Cooperative and BA Leasing BCS, LLC. Idaho Power has a 10% share of the jointly owned capacity. 100% of the capacity is reported. iSchediiiêiiage: 426.6 Line No.-:24Cofiimn:-a------- JOintly-owned with PacificCorp. Idaho Power--E21s-a 33.3% share of ownership. ~checliiiê'iiage:-426.6- Line No.: 25 Column:a---------- Jointly owned-wIth PacificCorp. Idaho Power- h21.5- a 33.3% share of ownership. IFERC FORM NO.1 (ED. 12-87)Page 450.1 Name of Respondent Idaho Power Company Year/Period of Report End of 2010/Q4 Line No. This ~ort Is: Date of Report (1) ~An Original (Mo, Da, Yr) (2) A Resubmission 04/15/2011 TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES 1. Report below the information called for concerning all non-power goods or services received from or provided to associated (affliated) companies. 2. The reporting threshold for reporting purposes is $250,000. The threshold applies to the annual amount biled to the respondent or biled to an associated/affliated company for non-power goods and services. The good 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 allocation process, explain in a footnote. Name of Accunt Assiciated/Affliated Charged orCompany Credited(b) (c)Descrption of the Non-Power Good or Service (a) 1 Non-power Goods or Services Provided by Affliated 2 3 4 5 6 Amount Charged or Credited (d)---~~~~- ~-------~---~ 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Non-power Goods or Services Provided for Affilate 21 Managerial Expense 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 -~ ----~- --~---~~------ -~ - --~~--~ IDA 417420 467,652 FERC FORM NO.1 (New) FERC FORM NO. 1.F (New) Page 429 INDEX December 31, ~ ?ó'lï C.t/t4p;f i/~22 P¡y ~.~ ANNUAL REPORT IDAHO SUPPLEMENT TO FERC FORM 1 MULTI-STATE ELECTRIC COMPANIES 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 STATEMENT OF INCOME FOR THE YEAR December 31,2010 1. Report amounts for accounts 412 and 413, Revenue and Expenses from Utility Plant Leased to Others, in another utility 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 Utility Operating Income, in the same manner as accounts 412 and 413 above. 3. RepOrt data for lines 7, 9, and 10 for Natural Gas companies using accunts 404.1, 404.2, 404.3, 407.1, and 407.2. 4. Use page 122 for importnt notes regarding the state ment of income or any accunt thereof. 5. Give concise explanations concerning unsetted rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utilty's customers or which may result in a material refund to the utilty with respect to power or gas purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of retain such revenues or recover amounts paid with respect to power and gas purchases. 6. Give concise explanations concerning significant amounts of any refunds made or received during the year. Line No. Account (a) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400)....................................................................... 3 Operating Expenses 4 Operation Expenses (401)..................................................................... 5 Maintenance Expenses (402)................................................................. 6 Depreciation Expense (403)................................................................... 7 Amort. & Depl. of Utilty Plant (404-405)................................................ 8 Amort. of Utilty Plant Acq. Adj. (406)..................................................... 9 Amort. of Propert Losses, Unrecovered Plant and 10 Regulatory Study Costs (407).............................................................. 11 Amort. of Conversion Expenses (407)................................................... 12 Regulatory Debits/Credits (407.3 & 407.4)............................................. 13 Taxes Other Than Income Taxes (408.1)............................................... 14 Income Taxes - Federal (409.1)............................................................. 15 - Other (409.1).......................................................................... 16 Provision for Deferred Income Taxes (410.1 & 411.1) Net. ...... ... ... ... 17 Investment Tax Credit Adj. - Net (411.4)............................................. ... 18 (Less) Gains from Disp. of Utilty Plant (411.6)...................................... 19 Losses from Disp. of Utility Plant (411.7)............................................... 20 (Less) Gains from Disposition of Allowances (411.8)............................. 21 Losses from Disposition of Allowances (411.9)...................................... 22 23 TOTAL Utilty Operating Expenses (Enter Total of lines 4 thru 22)....... 24 25 Net Utilty Operating Income (Enter Total of line 2 less 23) 26 (Carry forwrd to page 11, line 27)................................... .................. (Ref.) Page TOTAL No.Current Year Previous Year (b)(c)(d) 11 $978,237,919 $993,232,456 15 591,076,570 613,147,331 15 66,618,522 64,769,922 101,868,184 96,284,156 5,959,981 6,307,117 -- 2 21,747,745 18,952,082 2 7,279,837 14,745,212 2 2,997,295 1,466,739 2 2,215,520 12,847,159 2 (1,423,437)223,185 798,340,218 828,742,902 $ 179,897,701 $ 164,489,555 IDAHO SUPPLEMENT Page 1 Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31,2010 TAXES ALLOCATED TO IDAHO Kind of Tax Taxes Other Than Income Taxes: Labor Related: FiCA............................................................ FUTA........................................................... State Unemployment.... ........ ........ .............. Payroll Deduction & Loading...................... Total Labor Related......................... Propert Taxes............................................... Kilowatt-hour Tax........................................... Licenses......................................................... Regulatory Commission Fees. ... .......... .......... Irrigation p~c.................................................. Total Taxes Other Than Income Taxes........... Federal Income Taxes..................................... State Income Taxes......................................... Deferred Income Taxes................................... Investment Tax Credit Adjustment - Net........ Total Taxes Allocated to Idaho........................ Taxes Charged During Year $ 11,743,213 113,385 1,044,675 (12,901 ,273) o 18,331,150 1,34,580 4,053 1,837,184 230,778 21,747,745 7,279,837 2,997,295 2,215,520 (1 ,423,437) $ 32,816,961 IDAHO SUPPLEMENT Page 2 STATE OF IDAHO - ALLOCATED An OriginalIdaho Power Company December 31,2010 NOTES AND ACCOUNTS RECEIVABLE Summary for Balance Sheet Show separately by footnote the total amount of notes and accounts receivable from directors, offcers, and employees included in Notes Receivable (Accunt 141) and Other Accounts Receivable (Accunt 143) Line Balance Balance Beginning of End of Year Year (b)(c) $636,667 $303,143 76,792,157 63,612,796 9,087,713 6,166,234 $86,516,536 $70,082,172 1,990,343 1,641,302 $84,526,193 $68,440,870 Accounts No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 (a) Notes Receivable (Account 141 )..................... ................ ................. .............. ............... Customer Accounts Receivable (Account 142)......... ... ........ ..... .......... .............. ............. Other Accounts Receivable (Account 143).................................................................... (Disclose any capital stock subscription received) Total........................................................................................................................ Less: Accumulated Provision for Uncollecble Accounts-Cr. (Account 144)..................................................................................... Total, Less Accumulated Provision for Uncollectible Accounts........................................................................................... Notes Receivable - Accunt 141: (at 12-31-10) Directors, offcers, and employees - ~ - Other Accounts Receivable - Account 143: (at 12-31-10) Directors, offcers, and employees - ~ - ACCUMULATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS - CR. (Accunt 144) 1. Report below the information called for concerning this accumulated provision. 2. Explain any importnt adjustments of subaccunts. 3. Entries with respect to offcers and employees shall not include items for utility services. Mdse,Line Item Utilty Jobbing & Ofcers Other Total Customers Contrct andNo. (a) Work Employees(b) (c) (d) (e) (f) 21 22 Bal. beginning of year $ 1,990,343 $ 23 Provo for uncollectibles 24 for year............................................. 25 Accounts wrtten off............................ 26 Coli. of accunts 27 wrtten off...................... ..... ............ ... 28 Adjustments (explain)......................... 29 30 31 32 Balance end of year............................ $ 1,990,343 $ 33 (349,041) $$$1,641,302 - $(349,041) $- $1,641,302 IDAHO SUPPLEMENT Page 3 STATE OF IDAHO. ALLOCATED An OriginalIdaho Power Company December 31, 2010 RECEIVABLES FROM ASSOCIATED COMPANIES (Accunts 145, 146) 1. Report particulars of notes and accunts receivable frm associated companies at end of year. 2. Provide separate headings and totals for accunts 145, Notes Receivable frm Associated Companies, and 146, Accunts Receivable from Associated Companies, in addition to a total for the combined accunts. 3. For notes receivable list each note separately and state purpose for which received. Show also in column (a) date of note, date of maturity and interest rate. 4. If any note was received in satisfaction of an open accunt, state the period covered by such open accunt. 5. Include in column (f) interest recorded as income during the year, including interest on accounts and notes held at any time during the year. 6. Give particulars of any notes pledged or discounted, also of any collateral held as guarantee of payment of any note or accunt. Line Balance Beginning of Year (b) Interest For Year (f) Partculars Totals for Year Debits Credits (c) (d) Balance End of Year (e)No.(a) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Accunt 145: IERCO................................ $ 18,894,101 $ 37,465,907 $ 41,975,080 $ 14,384,928 Total Account 145.................18,894,101 37,465,907 41,975,080 14,384,928 Accunt 146: IDACORP, Inc...................... $$124,133,570 $124,133,570 $ Total Account 146................... $- $124,133,570 $124,133,570 $ IDAHO SUPPLEMENT Page 4 STATE OF IDAHO. ALLOCATED An OriginalIdaho Power Company December 31,2010 STATE OF IDAHO - TOTAL SYSTEM DATA GAIN OR LOSS ON DISPOSITION OF PROPERTY (Accunt 421.1 and 421.2) 1. Give a brief description of propert creating the gain or loss. Include name of part acquiring the propert (when acquired by another utilty or associated company) and the date transaction was completed. Identify propert by type; Leased, Held for Future Use, or Nonutility. 2. Individual gains or losses relating to propert with an original cost of less than $50,000 may be grouped, with the number of such trnsactions disclosed in column (a). 3. Give the date of Commission approval of journal entries in column (b), when approval is required. Where approval is required but has not been received, give explanation following the item in column (a). (See account 102, Utilty Plant Purchased or Sold.) Line Original Cost of Related Propert (b)(e) Date Journal Entr Approved (When Required) (c) Description of Propert Acct421.1 Acct421.2 No.(a)(d) 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 Gain on disposition of proper: Cloverdale Substation **Approval pending $$122,7352,323 Total gain...................................................... $$122,7352,323 CJ Strke ** Approval pending $$(3,155)3,834 Transmission Line #103 * Land purchased in 1942. Could not identify original cost in asset records (200) Total loss............................................. .... . $$(3,355)3,834 IDAHO SUPPLEMENT Paqe 5 Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31,2010 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10,000 AND OVER Line PAYEE SERVICE TYPE Amount No.(a)(b)(c) 1 ACCENTIENT INC Computer Support Services $21,000 2 ADECCO ENGINEERING & TECHNICAL Staffng Servces 143,855 3 ADVERTISING CHECKING BUREAU IN Consulting Services 17,913 4 AERO-GRAPHICS Mapping Services 53,537 5 ALEKSANDER & ASSOCIATES PA Consulting Services 24,677 6 ANTHONY & ASSOCIATES, INC.Consulting Services 11,266 7 ATER, WYNNE LLP Legal Services 14,283 8 BARKER, ROSHOLT & SIMPSON LLP Legal Services 349,524 9 BERGLES LAW LLC Legal Service 61,526 10 BLANK & ASSOCIATES P.S.Legal Services 11,362 11 BLUE HERON CONSULTING, INC Consulting Services 87,432 12 BOISE STATE UNIVERSITY Environmental Services 15,850 13 BRASSEY, WETHRELL, & CRAWFORD,Legal Services 48,769 14 BRENNEMAN, JOHN Lobby Serices 73,319 15 BROWNSTEIN HYATT FARBER SCHREC Legal Services 535,047 16 CADMUS GROUP INC, THE Consulting Services 208,338 17 CASCADE ENERGY ENGINEERING INC Engineering Services 101,283 18 CH2M HILL Engineering Services 20,000 19 CLEAREDGE PARTNERS INC Computer Support Servces 119,250 20 COMSYS INFORMATION TECHNOLOGY Computer Support Servces 123,036 21 CSHQA Architect Services 26,049 22 DAVIS WRIGHT TREMAINE LLP Legal Services 414,306 23 DEAN & CARTER PLLC Legal Services 31,909 24 DELOITTE & TOUCHE LLP Accunting Sercices 511,015 25 DESERT RESEARCH INSTITUTE Environmental Services 42,657 26 DEWEY & LEBOEUF LLP Legal Services 2,711,407 27 DHIINC Environmental Services 22,274 28 EBERLE, BERLIN, KADING, TURNBO Legal Services 39,160 29 ECOANAL YSTS INC Environmental Services 22,160 30 ECOS IQ Consulting Services 93,522 31 ECOTOPE Architect Servce 20,524 32 ENGLAND CONSULTING Consulting Services 23,100 33 ERISA LAW GROUP PA Legal Services 20,997 34 ETALK CORPORATION Consulting Services 16,652 35 EUREKA SOFTWARE Computer Support Services 46,169 36 EVERGREEN CONSULTING GROUP, LL Consulting Services 23,340 37 FLUID MARKET STRATEGIES INC Marketing Services 17,262 38 GARTNER GROUP Computer Support Service 171,280 39 GIVENS PURSLEY LLP Legal Services 69,287 40 GJORDING & FOUSER, PLLC Legal Servce 17,120 41 GLAHE & ASSOCIATES INC Environmental Service 34,697 42 GLOBAL ENERGY PARTNERS LLC Environmental Service 73,685 43 HARDESTY, REBECCA Environmental Services 21,891 IDAHO SUPPLEMENT Page 6 Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31, 2010 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSUL TATIVE SERVICES - ITEMS $10,000 AND OVER Line PAYEE SERVICE TYPE Amount No.(a)(b)(c) 44 HERITAGE ENVIRONMENTAL CONSULT Environmental Services $59,281 45 HONEYWELL INTERNATIONAL INC Consulting Service 36,386 46 HYQUAL Environmental Servces 75,317 47 IBM BUSINESS CONTINUITY Computer Support Servces 23,424 48 IDAHO HELICOPTERS INC Transportation Services 15,553 49 INTER-FLUVE, INC.Environmental Services 17,811 50 IOWA INSTITUTE OF HYDRAULICS Engineering Services 96,950 51 JONES AND SWARTZ PLLC Legal Services 20,316 52 JUB ENGINEERS Engineering Services 29,489 53 KLARQUIST SPARKMAN LLP Legal Services 11,771 54 MAINLINE INFORMATION SYSTEMS Computer Support Services 93,965 55 MCCLURE ENGINEERING Engineering Services 12,000 56 MCDOWELL RACKNER & GIBSON PC Legal Services 698,509 57 MERRILL COMM.Consulting Services 52,000 58 MIRANDE, MICHAEL Legal Services 51,286 59 NIELSEN GROUP INC, THE Consulting Services 229,981 60 ORACLE CORPORATION Computer Support Services 69,176 61 PAINE HAMBLEN LLP Management Servces 316,320 62 PANTER, GREGORY W Legal Servce 18,000 63 PARR BROWN GEE & LOVELESS INC Legal Servces 45,796 64 PLANNEDSCAPE Consulting Services 34,485 65 PORTLAND ENERGY CONSERVATION Environmental Services 62,487 66 PROFESSIONAL TRAINING SYSTEMS Management Services 17,889 67 REYNOLDSON GROUP PLLC Legal Services 29,075 68 RIDDELL WILLIAMS P.S.Legal Services 24,979 69 S G S STATISTICAL SERVICES Consulting Servces 14,250 70 SALLADAY & DAVIS Legal Services 46,094 71 SCIENCE APPLICATIONS INTE Engineering Services 18,585 72 scon A WELLS, PHD, PE Engineering Servces 14,184 73 SHARP & SMITH INC.Engineering Services 124,266 74 SHOOK DORAN KOEHL LLP Legal Services 13,855 75 SOFTWARE AG INC Computer Support Services 117,000 76 SOS STAFFING SERVICES Staffng Services 11,703 77 SPATIAL NETWORK SOLUTIONS Admin Training Services 14,509 78 STAPLEY ENGINEERING, INC Engineering Services 49,157 79 STEPHAN, KVANVIG, STONE & TRAI Legal Servce 10,270 80 STEPTOE & JOHNSON LLP Legal Servces 485,177 81 STILLWATER SCIENCES Environmental Servces 45,996 82 STOEL RIVES LLP Legal Services 301,175 83 SULLIVAN & CROMWELL Manangement Sevices 160,260 84 TETRA TECH INC Environmental Servces 27,115 85 TROUT, JONES, GLEDHILL, FUHRMA Legal Services 11,630 Page6A IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31,2010 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES - ITEMS $10,000 AND OVER Line PAYEE SERVICE TYPE Amount No.(a)(b)(c) 86 UNIVERSITY OF IDAHO Environmental Services $415,832 87 UTAH STATE UNIVERSITY Environmental Services 32,500 88 WEATHER MODIFICATION INC Cloud Seeding Services 343,718 89 XTENSIBLE SOLUTIONS, INC Consulting Services 89,815 90 YTURRI& ROSE& BURNHAM& BENTZ Legal Servces 26,735 TOTAL 11,027,799 Page6B IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31,2010 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 $9,087 2 CGI TECHNOLOGIES AND SOLUTIONS Computer Support Servces 8,251 3 COLLEGE OF IDAHO Environmental Services 6,500 4 CONNOR CLAIMS SPECIALISTS Insurance Services 6,269 5 EVANS KEANE Legal Services 8,987 6 FALTER PHD, C. MICHAEL Environmental Services 6,400 7 FEHRN, BRIAN Meterologist Services 7,900 8 FIRE CAUSE ANALYSIS Consulting Services 7,396 9 GLOBAL ENERGY Consulting Servces 7,951 10 JIM GRAY CONSULTANTS LLC Consulting Services 7,731 11 LEVIN STRATEGIC RESOURCES LLC Lobbyist Servces 6,000 12 MONTANA STATE UNIVERSITY Environmental Servces 8,600 13 MOORE INFORMATION INC Consulting Servces 9,450 14 MUSGROVE ENGINEERING PA Engineenng Servces 7,040 15 NORTHWEST NATURAL RESOURCE GRO Environmental Services 5,975 16 OFFICE EQUIPTMENT COMPANY Offce Equipment Services 7,715 17 REGULUS INTEGRATED SOLUTIONS L Consulting Services 6,438 18 RIPLEY, LARRY D Legal Service 7,725 19 RIVERSIDE TECHNOLOGY INC Management Services 8,073 20 TREASURE VALLEY LEGAL SERVICES Legal Services 8,009 21 VAN WINKLE ENVIRONMENTAL CONSU Environmental Services 6,000 22 WALDNER LAW OFFICES LLC Legal Services 5,880 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL 163,377 IDAHO SUPPLEMENT Page 6C Idaho Power Company STATE OF IDAHO. ALLOCATED An Original Decmber 31,2010 ELECTRIC PLANT IN SERVICE (Accounts 101,102,103 and 106) 1. Report below the original cost of electric plant in service accrding to the prescbe accunts. 2. In addition to Account 101, Electric Plant in Service (Classifed), this page and the next include Accunt 102, Electrc Plant Purchased or Sold; Account 103, Experimental Electric Plant Unclassified; and Accunt 106, Completed Constrtion Not Classifed - Electric. 3. Include in column (c) or (d), as appropriate, corrections of additons and retirements for the current or preceing year. 4. Enclose in parentheses credit adjustments of plant accunts to indicate the negative effect of such accounts. 5. Classify Account 106 according to prescribed accounts, on an estimated basis if necessry, and include the entries in column (c) . Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the accunt for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year of un- classified retirements. Attach supplemental statement showing the accunt distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these amounts. Careful ob- servance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent's plant actually in service at end of year. Line AccountNo. (a) 1 1. Lt: PLAN I 2 (301) Organization................................................................... ................................ 3 (302) Franchises and Consents............. ... .......... .......... ...... .......... ......... ... ....... .... .... 4 (303) Miscellaneous Intangible Plant....................................................................... 5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)....,...................................6 2. PRODUCTION PLANT 7 A. Steam Production Plant 8 (310) Land and Land Rights.................................................................................... 9 (311) Structures and Improvements........................................................................ 10 (312) Boiler Plant Equipment................................................................................. 11 (313) Engines and Engine Driven Generators......................................................... 12 (314) Turbogenerator Units..................................................................................... 13 (315) Accssory Electric Equipment....................................................................... 14 (316) Misc. Power Plant Equipment....................................................................... 15 (317) Asset Retirement Costs for Steam Production............... ... ... ...... ...,.......... 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)..............................17 B. Nuclear Production Plant 18 (320) Land and Land Rights............ ........ ....... ..... ............. ........ ............. ......... ......... 19 (321) Structures and Improvements........................................................................ 20 (322) Reactor Plant Equipment............................................. .......... ...................... 21 (323) Turbogenerator Units..................... ...................... .......................................... 22 (324) Accssory Electric Equipment....................................................................... 23 (325) Misc. Power Plant Equipment.. ........ ........................... .......... ............. ........... 24 (326) Asset Retirement Costs for Nuclear Production... ... ................. ................. 25 TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 24)..........................26 C. Hydraulic Production Plant 27 (330) Land and Land Rights... ..... ............ ............ ....... ...... .............. ........... ... ........... 28 29 (332) Reservoirs, Dams, and Waterwys...................................... .......................... 30 (333) Water Wheels, Turbines, and Generators...................................................... 31 (334) Accsory Electric Equipment...................................................................... 32 (335) Misc. Power Plant Equipment.......................................... ............................. 33 (336) Roads, Railroads, and Bridges.................................. ........... .......................... 34 (337) Asset Retirement Costs for Hydraulic Production...................................... 35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)........................36 D. Other Production Plant 37 (340) Land and Land Rights............. ..................... ........................... ...... ................. 38 (341) Structures and Improvements................................. ..................... .... ..... ...... ... 39 (342) Fuel Holders, Proucts and Accessories........................................................ 40 (343) Prime Movers..:.............................................................................................. 41 (344) Generators..................................................................................................... 42 (345) Accessory Electrc Equipment.............. ... ........................ ......................... ...... 43 (346) Misc Power Plant Equipment................................... ..................................... page 7 IDAHO SUPPLEMENT ljalance at Beginning of year (b) Additions (c) $ (42,600) 20,610,043 32,188,432 5":,(00,0(" 3,639,403 6óU,ln1,óW Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31, 2010 ELECTRIC PLANT IN SERVICE (Accunts 101,102,103 and 106) (Continued) Show in column (f) reclassifcations or transfers wihin utility plant accunts. Include also in column (f) the additions or reductions of primary account classifcations ansing from distnbution of amounts initially recorded in Account 102. In showing the clearance of Accunt 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distnbuted in column (f) to pnmary accnt classifications. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classifcation of such plant conforming to the requirements of these pages. For each amount compnsing the reported balance and changes in Accunt 102, state the propert purchased or sold, name of vendor or purchaser, and date of transaction. If proposed joumal entnes have been fied with the Commission as required by the Uniform System of Accunts, give also date of such fiing. Ijaiance at Line Retirements Adjustments Transfers End of Year (d)(e)(f)(g)No. 1 $5,295 (301)2 22,09,463 (302)3 30,622,473 (303)4 ó2,f24,2JU 5 6 7 (310)8 (311)9 (312)10 (313)11 (314)12 (315)13 (316)14 3,914,571 (317)15 875,741,735 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 oo7,6J4,4tJ 35 36 (340)37 (341)38 (342)39 (343)40 (344)41 (345)42 (345)43 pa e8g IDAHO SUPPLEMENT Idaho Powr Company STATE OF IDAHO - ALLOCATED An Original Decmber 31, 2010 Line ELECTRIC PLANT IN SERVICE (Accunts 101, 102, 103 and 106) (Continued) AccountNo. (a) 44 1(;:4tl) MISC. t-ower t-iant t:quipment........................................................................ 45 TOTAL Other Production Plant (Enter Total of lines 37 thru 44)..... ......... ... .......... 46 TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45).........................47 3. TRANSMISSION PLANT 48 (350) Land and Land Rights..................................................................................... 49 (352) Structures and Improvements............................. ................. ........................... 50 (353) Station Equipment.............. ............................................................................. 51 (354) Towers and Fixtures........................................................................................ 52 (355) Poles and Fixtures........ ..... .......... .............. ... ........... ..... ..... ... ............... ... ..... ... 53 (356) Overhead Conductors and Devices....... .............. .................... ........ ................ 54 (357) Underground Conduit. ........ .......... .......... ................................ ...... ............ ....... 55 (358) Underground Conductors and Devices...... ............... ...... ..................... ............ 56 (359) Roads and Trails....... ...................................................................................... 57 (359.1) Ast 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) Storage Battery Equipment. ....... ... .... ...... ... ........ ........... ... ........... ............ ...... 64 (364) Poles, Towers, and Fixtures............................................................................ 65 (365) Overhead Conductors and Devices....... ..... ...... ........... ........ .......... .......... ........ 66 (366) Underground Conduit.... ........... ............... ..... ...... ........... ....... ...... .......... ........ ... 67 (367) Underground Conductors and Devices.... ....... ....... ...... .......... ...... ............. ... .... 68 (368) Line Transformers........................................................................................... 69 (369) Services.... ............. .... ...... ....... ............... ......... ........ ....... .... .... ... ............... ....... 70 (370) Meters.... ................. ..... ......................... ........ ..... ...... .... ..... .... ..... .......... ....... .... 71 (371) Installations on Customer Premises................................................................ 72 (372) Leased Propert on Customer Premises. ....... ....... .... ............ ........ ..... ............. 73 (373) Street Lighting and Signal Systems...... ...... .......... ..... ......... ......... ......... ....... .... 74 (374) Asset Retirement Costs for Distribution Plant. ... ................................... 75 TOTAL Distribution Plant (Enter Total of lines 60 thru 74)....................................76 5. GENERAL PLANT 77 (389) Land and Land Rights..................,.................................................................. 78 (390) Strctures and Improvements...... ... ...... ........ ...... ....... ....... .... ........ ....... ........... 79 (391) Ofce Furniture and Equipment..................................................................... 80 (392) Transporttion Equipment............................................................................... 81 (393) Stores Equipment.......................................................................................... 82 (394) Tools, Shop, and Garage Equipment............................................................ 83 (395) Laboratory Equipment....... ............ ... ... ....... .......... ............... .... ..... ..... ......... ..... 84 (396) Power Operated Equipment........................................................................... 85 (397) Communication Equipment. ................... ............. ... ............ ........ ...... ... ....... ... 86 (398) Miscllaneous Equipment........................................................;...................... 87 SUBTOTAL (Enter Total of lines 77 thru 86)......................................................... 88 (399) Other Tangible Propert.................................................................................. 89 (399.1) Asset Retirement Costs for General Plant.......... ...... ....................... 90 TOTAL General Plant (Enter Total of lines 87, 88 and 89)................................... 91 TOTAL (Acunts 101 and 106)..................................................................... 92 (102) Electric Plant Purchased ................................................................................ 93 (Less) (102) Electric Plant Sold................................................................................ 94 (103) Experimental Plant Unclassified...................................................................... 95 96 TOTAL Electric Plant in Service...... .............. ........... .............. .......... .................... I"age II IDAHO SUPPLEMENT tsaiance at Beginning of year (b) Additions (c) :I 163,688,832. 1,67tl,lS14,UZtl 26,355,337 36,874,135 259,189,976 118,781,110 78,699,437 130,470,816 259,091 ö:lU,IUll,\ll 4,464,403 25,428,370 171,224,978 198,384,439 112,606,744 47,630,314 183,885,941 365,533,296 53,584,402 76,159,662 2,428,221 4,035,560 1,Z45,366,330 9,965,131 70,985,209 37,805,449 54,565,482 1,232,339 4,861,786 10,696,887 8,556,954 25,366,534 3,912,553 2Zf ,ll,;:Z;: ZU,ll4lS,;:Z;: 3,853,514,454 :¡ ;:,lS;:,:l14,454 Idaho Power Company STATE OF IDAHO. ALLOCATED An Original Decmber 31,2010 ELECTRIC PLANT IN SERVICE (Accunts 101,102,103 and 106) (Continued) tsaiance at Line Retirements Adjustments Transfers End of Year (d)(e)(f)(9)No. (346)44 $ 166,775,956 45 1,f1U,152,1b4 46 47 29,203,182 (350)48 47,523,329 (352)49 300,05,738 (353)50 123,38,005 (354)51 86,608,519 (355)52 144,200,672 (356)53 (357)54 (358).55 271,410 (359)56 (359.1)57 7 58 59 4,552,220 (360)60 28,289,519 (361)61 175,260,257 (362)62 (363)63 208,275,965 (364)64 112,894,031 (365)65 47,510,380 (366)66 188,247,935 (367)67 377,055,642 (368)68 54,375,115 (369)69 92,208,012 (370)70 2,517,879 (371)71 (372)72 4,156,85 (373)73 (374)74 1,295,343,809 75 76 10,327,475 (389)77 71,746,675 (390)78 36,556,870 (391)79 56,593,719 (392)80 1,354,873 (393)81 5,168,975 (394)82 11,091,499 (395)83 9,211,910 (396)84 27,122,872 (397)85 4,421,669 (398)86 2;j;j,óll,óM 87 (399)88 (399.1)89 2;J;J,5l:,5;J7 90 :,586 91 (1U2)92 (102)93 (371)94 95 $ ,,586 96 Pa e 109 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31, 2010 ELECTRIC OPERATING REVENUES (Accunt 400) 1. Report below operating revenues for each prescribed account, and manufactured gas revenues in total. 2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accunts; except that where separate meter readings are added for billng purposes, one customer should be counted for each group of meters added. The average number of customers means the average of twelve figures at the close of each month. 3. If previous year (columns (c), (e) and (g), are not derived from previously reported figures, explain any inconsistencies in a footnote. OPERATING REVENUES Amount for Amount for No.Current Year Previous Year (a)(b)(c) 1 Sales of Electrcity 2 (440) Residential Sales........................................................$385,897,031 $396,249,589 3 (442) Commercial and Industral Sales 4 Small (or Commercial)(See Instr. 4) (1).............................325,261,915 326,270,298 5 Large (or Industrial)(See Instr. 4) (2)..................................126,530,113 130,739,702 6 (444) Public Street and Highway Lighting............................3,152,822 3,115,326 7 (445) Other Sales to Public Authorities................................ 8 (446) Sales to Railroads and Railways................................. 9 (448) Interdepartmental Sales.............................................. 10 TOTAL Sales to Ultimate Consumers.............................840,841,882 *856,374,915 11 (447) Sales for Resale - Opportunity....Non-Firm Only........71,503,889 86,951,072 12 TOTAL Sales of Electricity..............................................912,345,771 943,325,987 13 (449) Provision for Rate Refunds........................................(10,624,673)(2,333,063) 14 TOTAL Revenue Net of Provision for Refunds.......... ......901,721,098 940,992,924 15 Other Operating Revenues 16 (450) Forfeited Discounts..................................................... 17 (451) Miscellaneous Service Revenues...............................3,455,502 3,738,436 18 (453) Sales of Water and Water Power............................... 19 (454) Rent from Electric Propert.........................................18,807,627 16.297,224 20 (455) Interdepartental Rents............................................. 21 (456) Other Electric Revenues.............................................54,253,693 32,203,871 22 23 24 25 TOTAL Other Operating Revenues.................................76,516,821 52,239,531 26 TOTAL Electric Operating Revenues. ................ .......... ...$978,237,919 $993,232,456 (1) Commercial and Industral sales - Small - under 1,000 KW and includes all irrgation customers. (2) Commercial and Industrial sales - Large - 1,000 KW and over. Page 11 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31,2010 ELECTRIC OPERATING REVENUES (Accunt 400) (Continued) 4. Commercial and Industral Sales, Accunt 442, may be classified according to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accunts. Explain 5. See page 108, Important Changes Dunng Year, for importnt new terntory added and important rate increases or decreases. 6. For lines 2, 4, 5, and 6, see page 304 for amounts relating to unbiled revenue by accunts. 7. Include unmetered sales. Provide details of such sales in a footnote. KILOWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH Amount for Current Year (d) . Amount for Previous Year Amount for Current Year Number for Previous Year (e)(f)(g) Line No. 4,777,821,745 394,132 391,7595,094,579,185 5,248,080,006 2,828,443,711 29,217,485 76,563 118 1,438 76,494 120 1,353 5,260,695,289 2,889,807,183 30,137,604 12,883,562,947 ** 1,883,300,132 14,766,863,079 472,251 469,72613,275,219,261 2,689,972,558 15,965,191,819 N/A N/A 472,251 469,726 . Includes ($3,167,019) unbiled revenues. .. Includes (25,129,713) KWH relating to unbiled revenues. Lines 11 through 21 are on an "allocated" basis. 1 2 3 4 5 6 7 8 9 10 11 12 13 Page 11a IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31,2010 ELECTRIC OPERATION AND MAINTENANCE EXPENSES It me amount tor previous year is not denved trom previousiy reported tigures, expiain in tootnotes. ine 1\mOUmTOr AmoumTor No.Account Current Year Previous Year (a)(0)(C) 1 1. POWER PRODUCTION EXPENSES ¿1\. ;:,¡eam i- ower ~enera(lon 3 Operation 4 (500) Operation Supervision and Engineering........... ..............................................................$1,801,415 $1,730,026 5 (501) Fuel...............................................................................................................................139,614,702 123,530,408 6 (502) Steam Expenses.......................... ...................................................... ......... ...................6,972,393 . 7,051,991 7 (503) Steam from Other Sources............................................................................................ 8 (Less) (504) Steam Transferred-Cr......................................................................................... 9 (505) Electric Expenses.................................. ........................................................................2,033,682 2,436,169 10 (506) Miscellaneous Steam Power Expenses..........................................................................9,345,596 7,732,363 11 (507) Rents.......................................................................................................... ...................218,733 490,668 12 (509) Allowances..................................................................................................................... 13 TOTAL Operation (Enter Total of lines 4 thru 12).. .... ... ............................ ... ..... ........... ......151:,l:l:,5Li 142,971,625 14 Maintenance 15 (510) Maintenance Supervision and Engineering....................................................................2,186,957 1,975,511 16 (511) Maintenance of Structures........................................................................... ...................295,097 464,737 17 (512) Maintenance of Boiler Plant...........................................................................................15,268,185 12,971,894 18 (513) Maintenance of Electric Plant.......................................................................................3,720,438 3,410,225 19 (514) Miscellaneous Steam Plant............................................................................................3,579,816 4,422,214 20 TOTAL Maintenance (Enter Total of Lines 15 thru 19). .............. ............. .... ....... ......... ......L5,u5u,41:;j 23,244,580 21 TOTAL Power Production Expenses-Steam Power (Enter Total of lines 13 and 20).........iö5,u;J( ,u1;J 166,216,205 22 B.Nuclear Power Generation 23 Operation 24 (517) Operation Supervision and Engineering......................................................................... 25 (518) FueL............................................................................................................................. 26 (519) Coolants and Water....................................................................................................... 27 (520) Steam Expenses......................................... ................................................ ................... 28 (521) Steam from Other Sources.......................................................................... .................. 29 (Less) (522) Steam Transferred-Cr......................................................................................... 30 (523) Electric Expenses.......................................................................................................... 31 (524) Miscellaneous Nuclear Power Expenses........................................................................ 32 (525) Rents............................................................................................................................. 33 TOTAL Operation (Enter Total of lines 24 thru 32)........................................................... 34 Maintenance 35 (528) Maintenance Supervision and Engineering.......................... ..... .................. ................... 36 (529) Maintenance of Structures........................................................ ..................................... 37 (530) Maintenance of Reactor Plant Equipment.................................................................... 38 (531) Maintenance of Electrc Plant..... .................................................................................... 39 (532) Maintenance of Miscellaneous Nuclear Plant............................................................... 40 41 TOTAL Power Production Expenses-Nuclear Power (Enter Total of lines 33 and 40) 42 C. Hydraulic Power Generation 43 Operation 44 (535) Operation Supervision and Engineering.............................. ...........................................5,113,329 4,996,334 45 (536) Water for Power............................................................................................................,6,98,811 6,839,199 46 (537) Hydraulic Expenses............................... ............................................... .........................10,179,310 9,622,038 47 (538) Electric Expenses..........................................................................................................1,492,017 1,400,051 48 (539) Miscellaneous Hydraulic Power Generation Expenses...................................................2,762,087 2,561,153 49 (540) Rents.............................................................................................................................387,675 359,232 50 TOTAL Operation (Enter Total of lines 44 thru 49)...........................................................26,919,229 25,778,007 Page 12 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO. ALLOCATED An Original December 31, 2010 ELECTRIC OPERATION AND MAINTENANCE EXPENSES It the amount tor previous year IS not åeriveå trom previously reporteå tigures, expiain in tootnotes. ii.ine No.Accunt (a) l\moum TOr Current Year (0) AIoum Tor Previous Year (C) 51 C. Hydraulic Powèr Generation (Continued) 52 Maintenance 53 (541) Maintenance Supervision and Engineering.................................................................... 54 (542) Maintenance of Structures............................................................... .............................. 55 (543) Maintenance of Reservoirs, Dams, and Waterwys....................................................... 56 (544) Maintenance of Electric Plant......................................................................................... 57 (545) Maintenance of Miscellaneous Hydraulic Plant............................................................ 58 TOTAL Maintenance (Enter Total of lines 53 thru 57)......................................................... 59 TOTAL Power Production Expenses-Hydraulic Power (Enter Total of lines 50 and 58) 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 Generating 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 Expenses-Other Power (Enter Total of lines 67 and 73)............ 75 E. Other Power Supply Expenses 76 (555) Purchased Power........................................................................................................... 77 (556) System Control and Load Dispatching........................................................................... 78 (557) Other Expenses............................................................................................................. 79 TOTAL Other Powr Supply Expenses (Enter Total of lines 76 thru 78)... ... ...... ..... ............ 80 TOTAL Power Production Expenses (Enter Total of lines 21, 41, 59, 74, and 79).............. 81 2. TRANSMISSION EXPENSES 82 Operation 83 (560) Operation Supervision and Engineering......................................................................... 84 (561) Load Dispatching........................................................................................................... 85 (562) Station Expenses........ ................................................................................................... 86 (563) Overhead Line Expenses............................................................................................... 87 (564) Underground Line Expenses.......................................................................................... 88 (565) Transmission of Electricity by Others............................................................................. 89 (566) Miscellaneous Transmission Expenses.......................................................................... 90 (567) Rents...... ....................................................................................................................... 91 TOTAL Operation (Enter Total of lines 83 thru 90).................................................... .... ..... 92 Maintenance 93 (568) Maintenance Supervision and Engineering.................................................................... 94 (569) Maintenance of Structures............................................................................................. 95 (570) Maintenance of Station Equipment.................. ............................................................ 96 (571) Maintenance of Overhead Lines.................................................................................... 97 (572) Maintenance of Underground Lines.................................................................. ............. 98 (573) Maintenance of Miscellaneous Transmission Plant............................. ......................... 99 TOTAL Maintenance (Enter Total of lines 93 thru 98).......... ............ ........... ...... ..... ............. 100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)........................................ 101 3. DISTRIBUTION EXPENSES 102 Operation 103 (580) Operation Supervision and Engineering......................................................................... $1,877,060 $1,975,236 1,102,320 1,331,517 1,305,050 1,079,628 3,026,857 2,819,107 2,889,665 2,832,668 10,038,157 37,1;¿u,1ö1 35,816,164 313,261 331,668 12,111,625 18,336,546 427,597 385,488 429,404 305,054 0 ° 13,281,ö87 19,358,755 41 ° 173,642 185,036 112,955 497,807 1,027,549 1,630,541 1,314,187 2,313,384 14,5l:0,U74 21,672,139 131,000,128 152,316,715 153 12,528 51,884,430 73,149,445 182,öö4,71u ,, 41l:,0~7,l:7ö 449,183,196 2,559,146 2,146,091 2,816,811 2,232,972 1,706,312 1,658,377 562,633 763,563 5,623,961 6,287,468 288,013 327,409 1,341,727 1,324,828 14,öl:ö,oU;¿14,740,708 462,021 499,815 357,888 327,684 2,96,318 2,556,220 2,370,823 2,471,315 (34)32 0,151,U1:i 5,855,065 21,049,617 20,595,774 3,494,071 3,141,623 Page 13 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31, '2010 ELECTRIC OPERATION AND MAINTENANCE EXPENSES It tne amount tor previous year is not aenvea trom previousiy reportea tigures, expiain in tootnotes. ..ine l\mOUmTOr l\mOUm Tor No.Account Currnt Year Preious Year (aJ (DJ (cJ 104 3. DISTRIBUTION EXPENSES (Continued) 105 (581) Load Dispatching........................................................................... ................................$3,280,881 $3,014,735 106 (582) Station Expenses...........................................................................................................1,226,496 1,072,819 107 (583) Overhead Line Expenses...............................................................................................2,818,499 3,169,511 108 (584) Underground Line Expenses..........................................................................................1,762,795 1,885,378 109 (585) Street Lighting and Signal System Expenses.................................................................75,649 128,093 110 (586) Meter Expenses.............................................................................................................4,065,420 4,309,928 111 (587) Customer Installations Expenses...................................................................................1,392,551 1,217,628 112 (588) Miscellaneous Distribution Expenses.............................................................................4,708,623 4,682,137 113 (589) Rents.............................................................................................................................414,753 288,975 114 TOTAL Operation (Enter Total of lines 103 thru 113).................. ...... ....... ............. ..... .......,££,910,827 115 Maintenance 116 (590) Maintenance Supervision and Engineering....................................................................350,009 290,469 117 (591) Maintenance of Structures.............................................................................................(10,923)23,673 118 (592) Maintenance of Station Equipment................................................................................3,623,115 3,166,911 119 (593) Maintenance of Overhead Lines....................................................................................13,302,525 13,336,846 120 (594) Maintenance of Underground Lines...............................................................................986,863 1,066,017 121 (595) Maintenance of Line Transformers.................................................................................407,395 373,749 122 (596) Maintenance of Street Lighting and Signal Systems......................................................559,210 476,614 123 (597) Maintenance of Meters..................................................................................................674,552 685,447 124 (598) Maintenance of Miscellaneous Distribution Plant.........................................................125,929 244,352 125 TOTAL Maintenance (Enter Total of lines 116 thru 124). ..... .... .......... ........... ...... ........... .....20,018,674 7 126 TOTAL Distribution Expenses (Enter Total of lines 114 and 125).......................................43,258,412 4£,574,904 127 4. CUSTOMER ACCOUNTS EXPENSES 128 Operation 129 (901) Supervision................. ............... ... ............ ........ ............ ...... ..... ............... ............ .... .......392,236 357,284 130 (902) Meter Reading Expenses...............................................................................................3,753,549 5,092,915 131 (903) Customer Recrds and Collection Expenses.................................................................12,502,606 12,604,114 132 (904) Uncollectible Accounts...................................................................................................4,479,964 5,092,669 133 (905) Miscellaneous Customer Accunts Expenses................................................................327 533 134 TOTAL Customer Accunts Expenses (Enter Total of lines 129 thru 133)..........................21,128,682 23,147,511) 135 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 136 Operation 137 (907) Supervision.................................................................................................. ..................339,665 257,106 138 (908) Customer Assistance Expenses.... ........... ....................... ............. ......... .........................50,028.521 40,542,279 139 (909) Informational and Instructional Expenses.... ........ ............ ... .......... .......... ........................30,338 15,511 140 (910) Miscellaneous Customer Service and Informational Expenses......................................831,888 836,024 141 TOTAL Cust. Service and Informational Expenses (Enter Total of lines 137 thru 140)...... ...51,230,413 41,650,920 142 6. SALES EXPENSES 143 Operation 144 (911) Supervision.......................... ........................................ .................................................. 145 (912) Demonstrating and Sellng Expnses............................................................................. 146 (913) Advertising Expenses.................................................................................................... 147 (916) Miscellaneous Sales Exenses...................................................................................... 148 TOTAL Sales Exnses (Enter Total of lines 144 thru 147)................................................ 149 7. ADMINISTRATIVE AND GENERAL EXPENSES 150 Operation 151 (920) Administrative and General Salaries............................. .................................................60,00,898 57,849,175 152 (921) Offce Supplies and Expenses.......................................................................................12,833,065 11,682,289 153 (Less) (922) Administrative Expenses Transferred-Credit......................................................(26,204,991 )(26,136,870) Page 14 IDAHO SUPPLEMENT Idaho Power Company STATE OF IDAHO - ALLOCATED An Original December 31,2010 ELECTRIC OPERATION AND MAINTENANCE EXPENSES It tne amount tor previous year is not oenvea trom previousiy reporteo tigures, expiain in tootnotes. ine l\mouni TOr Amoumror No.Accunt Current Year Previous Year (a)(b)(C) 154 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued) 155 (923) Outside Services Employed...........................................................................................$6,797,014 $7,093,497 156 (924) Propert Insurance.........................................................................................................3,112,351 3,046,423 157 (925) Injuries and Damages....... .......................... ....... .... ................. ....... .... .... .................... ....5,343,230 6,381,755 158 (926) Employee Pensions and Benefits... ... ....... ............... ....... ........ ............. .............. ..... .... ....28,308,455 29,122,006 159 (927) Franchise Requirements................ ................................................................................2,549 3,196 160 (928) Regulatory Commission Expenses............ ........ .... ... ..... ......... ..... ........... ......... ...... ... ......3,293,914 4,579,316 161 (929) Duplicate Charges-Cr..................................................................................................... 162 (930.1) General Advertising Expenses. ........... ........ ................................................................393,976 148,379 163 (930.2) Miscellaneous General Expenses...............................................................................3,606,629 3,340,110 164 (931) Rents.............................................................................................................................11,698 1,009 165 TOTAL Operation (Enter Total of lines 151 thru 164).........................................................9/,:iUtl,/ö7 97,110,285 166 Maintenance 167 (935) Maintenance of General Plant......................................................................................3,883,202 3,654,659 168 TOTAL Admin and General Expenses (Enter Total of lines 165-167)............................1u1,389,989 100,764,944 169 TOTAL Elec Op and Maint Exp (Total of 80, 100, 126, 134,141,148,168)....................:I 65 i ,tlll:i,Ull¿ :I 677,917,253 IDAHO ONLY NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES 1.I ne oata on number Of empioyees snouio be reportea tor tne payroii penoo enoing nearest to Uctober ::1, or any payroii penoo enoing öU oays betore or atter Uctober ::1. ;¿ It tne responoenrs payroii tor tne reporting penoo IncluOes any speciai construction personnei, incluoe sucn empioyees on line ::, ano snow tne number ot sucn speciai construction empioyees in a footnote. ::.i ne number ot empioyees assignabie to tne electnc oepartment trom Joint tunctions ot combination utllities may be oeterrinea by estimate, on tne basis 'ot empioyee equivaients.::now tne estimatea number ot equiv- aient empioyees attnbuteO to tne electnc oepartment trom Joint tunctions. 1 Payroll Period Ended (Date)....................................................................................................December 31,2010 December 31, 2009 2 Total Regular Full-Time Employees........................................................................................1,928 1,979 3 Total Part-Time and Temporary Employees............................................................................50 24 4 Total Employees.....................................................................................................................1,978 2,003 Page 15 IDAHO SUPPLEMENT