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HomeMy WebLinkAbout2014Annual Report.pdfTHIS FILING IS Item 1: An Initial (Original) Submission OR Resubmission No. ____X FERC FINANCIAL REPORT FERC FORM No. 1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and 18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of confidential nature OMB No.1902-0021 OMB No.1902-0029 OMB No.1902-0205 (Expires 11/30/2016) (Expires 11/30/2016) (Expires 11/30/2016) Form 1 Approved Form 1-F Approved Form 3-Q Approved FERC FORM No.1/3-Q (REV. 02-04) Exact Legal Name of Respondent (Company) Year/Period of Report End of 2014/Q4Idaho Power Company Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of LIST OF SCHEDULES (Electric Utility) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Title of Schedule Reference Page No. Remarks (c)(b)(a) 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". 101General Information 1 102Control Over Respondent 2 103Corporations Controlled by Respondent 3 104Officers 4 105Directors 5 106(a)(b)Information on Formula Rates 6 108-109Important Changes During the Year 7 110-113Comparative Balance Sheet 8 114-117Statement of Income for the Year 9 118-119Statement of Retained Earnings for the Year 10 120-121Statement of Cash Flows 11 122-123Notes to Financial Statements 12 122(a)(b)Statement of Accum Comp Income, Comp Income, and Hedging Activities 13 200-201Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep 14 N/A202-203Nuclear Fuel Materials 15 204-207Electric Plant in Service 16 213Electric Plant Leased to Others 17 214Electric Plant Held for Future Use 18 216Construction Work in Progress-Electric 19 219Accumulated Provision for Depreciation of Electric Utility Plant 20 224-225Investment of Subsidiary Companies 21 227Materials and Supplies 22 N/A228(ab)-229(ab)Allowances 23 N/A230Extraordinary Property Losses 24 N/A230Unrecovered Plant and Regulatory Study Costs 25 231Transmission Service and Generation Interconnection Study Costs 26 232Other Regulatory Assets 27 233Miscellaneous Deferred Debits 28 234Accumulated Deferred Income Taxes 29 250-251Capital Stock 30 253Other Paid-in Capital 31 254Capital Stock Expense 32 256-257Long-Term Debt 33 261Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 34 262-263Taxes Accrued, Prepaid and Charged During the Year 35 266-267Accumulated Deferred Investment Tax Credits 36 FERC FORM NO. 1 (ED. 12-96) Page 2 LIST OF SCHEDULES (Electric Utility) (continued) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Title of Schedule Reference Page No. Remarks (c)(b)(a) 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". 269Other Deferred Credits 37 N/A272-273Accumulated Deferred Income Taxes-Accelerated Amortization Property 38 274-275Accumulated Deferred Income Taxes-Other Property 39 276-277Accumulated Deferred Income Taxes-Other 40 278Other Regulatory Liabilities 41 300-301Electric Operating Revenues 42 N/A302Regional Transmission Service Revenues (Account 457.1) 43 304Sales of Electricity by Rate Schedules 44 310-311Sales for Resale 45 320-323Electric Operation and Maintenance Expenses 46 326-327Purchased Power 47 328-330Transmission of Electricity for Others 48 N/A331Transmission of Electricity by ISO/RTOs 49 332Transmission of Electricity by Others 50 335Miscellaneous General Expenses-Electric 51 336-337Depreciation and Amortization of Electric Plant 52 350-351Regulatory Commission Expenses 53 352-353Research, Development and Demonstration Activities 54 354-355Distribution of Salaries and Wages 55 N/A356Common Utility Plant and Expenses 56 N/A397Amounts included in ISO/RTO Settlement Statements 57 N/A398Purchase and Sale of Ancillary Services 58 400Monthly Transmission System Peak Load 59 N/A400aMonthly ISO/RTO Transmission System Peak Load 60 401Electric Energy Account 61 401Monthly Peaks and Output 62 402-403Steam Electric Generating Plant Statistics 63 406-407Hydroelectric Generating Plant Statistics 64 N/A408-409Pumped Storage Generating Plant Statistics 65 410-411Generating Plant Statistics Pages 66 FERC FORM NO. 1 (ED. 12-96) Page 3 LIST OF SCHEDULES (Electric Utility) (continued) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Title of Schedule Reference Page No. Remarks (c)(b)(a) 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". 422-423Transmission Line Statistics Pages 67 424-425Transmission Lines Added During the Year 68 426-427Substations 69 429Transactions with Associated (Affiliated) Companies 70 450Footnote Data 71 Stockholders' Reports Check appropriate box: X Two copies will be submitted No annual report to stockholders is prepared FERC FORM NO. 1 (ED. 12-96) Page 4 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of GENERAL INFORMATION Idaho Power Company X 04/15/2015 2014/Q4 Idaho, June 30, 1989 Ken Petersen Vice President,Controller and CAO, Idaho Power Company 1221 W. Idaho Street, P.O. Box 70, Boise, Idaho 83707-0070 1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept, and address of office where any other corporate books of account are kept, if different from that where the general corporate books are kept. 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. 3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased. 4. State the classes or utility and other services furnished by respondent during the year in each State in which the respondent operated. 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) Yes...Enter the date when such independent accountant was initially engaged: (2) NoX Not Applicable Class of Utility Service State Electric Idaho Electric Oregon FERC FORM No.1 (ED. 12-87) PAGE 101 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of CORPORATIONS CONTROLLED BY RESPONDENT Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company Controlled Kind of Business Percent Voting Stock Owned(c)(b)(a) Footnote Ref.(d) 1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote. 2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming any intermediaries involved. 3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests. Definitions 1. See the Uniform System of Accounts for a definition of control. 2. Direct control is that which is exercised without interposition of an intermediary. 3. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control. 4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the Uniform System of Accounts, regardless of the relative voting rights of each party. 1 Direct Control Coal mining and mineral 100% 2 Idaho Energy Resources Company development 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 FERC FORM NO. 1 (ED. 12-96) Page 103 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of OFFICERS Idaho Power Company X 04/15/2015 2014/Q4 Line No. Title Name of Officer Salaryfor Year(c)(b)(a) 1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive officer" of a respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function (such as sales, administration or finance), and any other person who performs similar policy making functions. 2. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous incumbent, and the date the change in incumbency was made. 1 President & Chief Executive Officer 575,000Darrel T. Anderson 2 3 Executive Vice President & Chief Operating Officer 430,000Dan Minor 4 5 Senior Vice President & General Counsel 335,000Rex Blackburn 6 7 Senior Vice President, Power Supply 300,000Lisa Grow 8 9 Senior Vice President, CFO & Treasurer 315,000Steven Keen 10 11 Vice President, Human Resources & Corporate Services 265,000Luci McDonald 12 13 Vice President, Customer Operations 260,000Warren Kline 14 15 Vice President, Public Affairs 245,000Jeffrey Malmen 16 17 Vice President, & Chief Risk Officer 233,000Lori Smith 18 19 Vice President Delivery, Engineering & Construction 235,000Vern Porter 20 21 Vice President,Controller & Chief Accounting Officer 215,000Ken Petersen 22 23 Vice President & Chief Information Officer 208,000Lonnie Krawl 24 25 Vice President, Regulatory Affairs 210,000Gregory Said 26 27 Corporate Secretary 182,000Patrick Harrington 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO. 1 (ED. 12-96) Page 104 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of DIRECTORS Idaho Power Company X 04/15/2015 2014/Q4 Line Name (and Title) of Director Principal Business Address(b)(a)No. 1. Report below the information called for concerning each director of the respondent who held office at any time during the year. Include in column (a), abbreviated titles of the directors who are officers of the respondent. 2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk. 1 1809 Headlee Lane, Lake Oswego, Oregon 97034Judith A. Johansen 2 3 8527 East old Field RdChristine King*** 4 Scottsdale, Azizona 85266 5 6 4642 W Dawson Dr., Meridian, Idaho 83646Stephen Allred (1) 7 8 900 W. Bogus View Drive, Eagle, Idaho 83616Jan B. Packwood 9 10 Idaho Power Company, 1221 W. Idaho Street,Darrel T. Anderson President & Chief Executive Office 11 P.O. Box 70, Boise, Idaho 83707-0070 12 13 481 North Strata Via Way, Boise Idaho 83712J. LaMont Keen, ** *** 14 15 16 2309 S.W. First Avenue, No. 1141, Portland, Oregon 97201Joan Smith 17 18 4433 W. Quail Point Court, Boise, Idaho 83703Robert A. Tinstman *** 19 20 1504 Warm Springs AvenueThomas Wilford 21 Boise, Idaho 83712 22 23 60 Laiki Pl.Richard Dahl *** 24 Kailua, Hawaill 96734 25 26 United Heritage Life InsuranceDennis L. Johnson 27 707 E. United Heritage Ct., Ste 130, Meridian, Idaho 83642 28 29 Questar CorporationRonald W. Jibson 30 333 South State Street, Salt Lake City, Utah 84145-0433 31 32 2719 North Woodview place, Boise Idaho 83702Thomas Carlile (2) 33 34 35 36 (1) Retired on May 15, 2014 37 (2) Appointed to Board March 19, 2014 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO. 1 (ED. 12-95) Page 105 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of INFORMATION ON FORMULA RATES Idaho Power Company X 04/15/2015 2014/Q4 Line No.FERC Rate Schedule or Tariff Number FERC Proceeding Does the respondent have formula rates?Yes No X 1. Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e. Docket No) accepting the rate(s) or changes in the accepted rate. FERC Rate Schedule/Tariff Number FERC Proceeding FERC Electric Tariff 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 FERC FORM NO. 1 (NEW. 12-08) Page 106 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No.\ Filed DateAccession No. Date Docket No. Description Formula Rate FERC Rate Schedule Number or Tariff Number INFORMATION ON FORMULA RATES Does the respondent file with the Commission annual (or more frequent)Yes No X 2. If yes, provide a listing of such filings as contained on the Commission's eLibrary website FERC Rate Schedule/Tariff Number FERC Proceeding filings containing the inputs to the formula rate(s)? Document 08/28/2014201408285251 ER09-1641-000 Idaho Power CompanyFERC Electric Tariff 1 2014 Annual 2 informational filing 3 under ER-09-1641-000 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 (NEW. 12-08) Page 106a Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No.Page No(s). Schedule Column Line No INFORMATION ON FORMULA RATES 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 Formula Rate Variances amounts reported in the Form 1. 2. The footnote should provide a narrative description explaining how the "rate" (or billing) 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. None 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 FERC FORM NO. 1 (NEW. 12-08) Page 106b Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report Year/Period of Report End of IMPORTANT CHANGES DURING THE QUARTER/YEAR Idaho Power Company X 04/15/2015 2014/Q4 PAGE 108 INTENTIONALLY LEFT BLANK SEE PAGE 109 FOR REQUIRED INFORMATION. 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 property, 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 officer, director, security holder reported on Page 104 or 105 of the Annual Report Form No. 1, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest. 11. (Reserved.) 12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page. 13. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period. 14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio. FERC FORM NO. 1 (ED. 12-96) Page 108 1. None 2. None 3. None 4. None 5. Line #134 Line was rerouted into Bowmont substation. A portion was removed from underbuild on line 248 and given its own alignment farther South. Line #248 Removed de-energized line around Chestnut substation. Line #464 Added .36 miles to reroute around the new hwy 16/44 intersection. Line #479 A new 138kv line was placed in service between Bowmont and Happy Valley substations. 8.64 miles There continues to be realignment using LiDar data and Aerial photos. This realignment will result in small additions or deletions to line lenghts. There were several other lines where data errors or omissions have also been corrected. 6. As of December 31,2014 Idaho Power had not sold any first mortgage bonds, including Series J notes, or debt securities under the selling agency agreement. 7. None 8. Effective 1/04/2014 a 3.0 general wage adjustment was implemented. 9. See pages 123.19 to 123.20 10. None 11. None 12. None 13. Idaho Power has added Thomas Carlile as a director effective 3/19/2014. Stephen Allred retired effective 5/15/2014. 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 advance from Idaho Power to IDACORP through a cash management program. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) FERC FORM NO. 1 (ED. 12-96)Page 109.1 Name of Respondent This Report Is: (1) An Original (2) A Resubmission X Date of Report (Mo, Da, Yr) Year/Period of Report End of COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Line No.Title of Account (a) Ref. Page No. (b) Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Idaho Power Company 04/15/2015 2014/Q4 UTILITY PLANT 1 5,255,302,762 5,087,492,230200-201Utility Plant (101-106, 114) 2 401,929,509 327,000,038200-201Construction Work in Progress (107) 3 5,657,232,271 5,414,492,268TOTAL Utility Plant (Enter Total of lines 2 and 3) 4 2,021,073,827 1,940,654,182200-201(Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115) 5 3,636,158,444 3,473,838,086Net Utility Plant (Enter Total of line 4 less 5) 6 0 0202-203Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1) 7 0 0Nuclear Fuel Materials and Assemblies-Stock Account (120.2) 8 0 0Nuclear Fuel Assemblies in Reactor (120.3) 9 0 0Spent Nuclear Fuel (120.4) 10 0 0Nuclear Fuel Under Capital Leases (120.6) 11 0 0202-203(Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5) 12 0 0Net Nuclear Fuel (Enter Total of lines 7-11 less 12) 13 3,636,158,444 3,473,838,086Net Utility Plant (Enter Total of lines 6 and 13) 14 0 0Utility Plant Adjustments (116) 15 0 0Gas Stored Underground - Noncurrent (117) 16 OTHER PROPERTY AND INVESTMENTS 17 1,555,480 1,274,121Nonutility Property (121) 18 0 0(Less) Accum. Prov. for Depr. and Amort. (122) 19 0 0Investments in Associated Companies (123) 20 83,477,460 91,384,573224-225Investment in Subsidiary Companies (123.1) 21 (For Cost of Account 123.1, See Footnote Page 224, line 42) 22 0 0228-229Noncurrent Portion of Allowances 23 647 824Other Investments (124) 24 0 0Sinking Funds (125) 25 0 0Depreciation Fund (126) 26 0 0Amortization Fund - Federal (127) 27 45,082,335 42,271,755Other Special Funds (128) 28 0 0Special Funds (Non Major Only) (129) 29 63,323 288,132Long-Term Portion of Derivative Assets (175) 30 0 0Long-Term Portion of Derivative Assets – Hedges (176) 31 130,179,245 135,219,405TOTAL Other Property and Investments (Lines 18-21 and 23-31) 32 CURRENT AND ACCRUED ASSETS 33 0 0Cash and Working Funds (Non-major Only) (130) 34 46,581,578 66,420,846Cash (131) 35 1,079,260 3,106,514Special Deposits (132-134) 36 13,600 14,100Working Fund (135) 37 100,000 100,000Temporary Cash Investments (136) 38 0 50,208Notes Receivable (141) 39 85,040,915 100,221,798Customer Accounts Receivable (142) 40 14,677,441 11,336,452Other Accounts Receivable (143) 41 4,650,829 2,501,686(Less) Accum. Prov. for Uncollectible Acct.-Credit (144) 42 2,053,197 0Notes Receivable from Associated Companies (145) 43 0 0Accounts Receivable from Assoc. Companies (146) 44 55,170,482 41,546,323227Fuel Stock (151) 45 599 0227Fuel Stock Expenses Undistributed (152) 46 0 0227Residuals (Elec) and Extracted Products (153) 47 50,305,479 49,267,705227Plant Materials and Operating Supplies (154) 48 0 0227Merchandise (155) 49 0 0227Other Materials and Supplies (156) 50 0 0202-203/227Nuclear Materials Held for Sale (157) 51 0 0228-229Allowances (158.1 and 158.2) 52 FERC FORM NO. 1 (REV. 12-03) Page 110 Name of Respondent This Report Is: (1) An Original (2) A Resubmission X Date of Report (Mo, Da, Yr) Year/Period of Report End of COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Line No.Title of Account (a) Ref. Page No. (b) Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Idaho Power Company 04/15/2015 2014/Q4 (Continued) 0 0(Less) Noncurrent Portion of Allowances 53 5,098,760 4,375,589227Stores Expense Undistributed (163) 54 0 0Gas Stored Underground - Current (164.1) 55 0 0Liquefied Natural Gas Stored and Held for Processing (164.2-164.3) 56 18,355,589 15,204,045Prepayments (165) 57 0 0Advances for Gas (166-167) 58 0 0Interest and Dividends Receivable (171) 59 0 0Rents Receivable (172) 60 56,269,642 63,506,686Accrued Utility Revenues (173) 61 0 0Miscellaneous Current and Accrued Assets (174) 62 634,183 1,672,362Derivative Instrument Assets (175) 63 63,323 288,132(Less) Long-Term Portion of Derivative Instrument Assets (175) 64 0 0Derivative Instrument Assets - Hedges (176) 65 0 0(Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176 66 330,666,573 354,032,810Total Current and Accrued Assets (Lines 34 through 66) 67 DEFERRED DEBITS 68 15,815,910 17,183,115Unamortized Debt Expenses (181) 69 0 0230aExtraordinary Property Losses (182.1) 70 0 0230bUnrecovered Plant and Regulatory Study Costs (182.2) 71 1,237,823,724 1,036,375,119232Other Regulatory Assets (182.3) 72 873,939 883,871Prelim. Survey and Investigation Charges (Electric) (183) 73 0 0Preliminary Natural Gas Survey and Investigation Charges 183.1) 74 0 0Other Preliminary Survey and Investigation Charges (183.2) 75 1,053,324 2,147,654Clearing Accounts (184) 76 0 0Temporary Facilities (185) 77 45,564,713 45,208,766233Miscellaneous Deferred Debits (186) 78 0 0Def. Losses from Disposition of Utility Plt. (187) 79 0 0352-353Research, Devel. and Demonstration Expend. (188) 80 12,799,888 13,860,473Unamortized Loss on Reaquired Debt (189) 81 289,103,584 246,774,821234Accumulated Deferred Income Taxes (190) 82 0 0Unrecovered Purchased Gas Costs (191) 83 1,603,035,082 1,362,433,819Total Deferred Debits (lines 69 through 83) 84 5,700,039,344 5,325,524,120TOTAL ASSETS (lines 14-16, 32, 67, and 84) 85 FERC FORM NO. 1 (REV. 12-03) Page 111 Year/Period of ReportName of Respondent This Report is: (1) An Original (2) A Resubmission x Date of Report (mo, da, yr) end of Line No.Title of Account (a) Ref. Page No. (b) Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Idaho Power Company 04/15/2015 2014/Q4 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) PROPRIETARY CAPITAL 1 97,877,03097,877,030Common Stock Issued (201) 2 250-251 00Preferred Stock Issued (204) 3 250-251 00Capital Stock Subscribed (202, 205) 4 00Stock Liability for Conversion (203, 206) 5 712,257,435712,257,435Premium on Capital Stock (207) 6 00Other Paid-In Capital (208-211) 7 253 00Installments Received on Capital Stock (212) 8 252 00(Less) Discount on Capital Stock (213) 9 254 2,096,9252,096,925(Less) Capital Stock Expense (214) 10 254b 843,625,028952,335,875Retained Earnings (215, 215.1, 216) 11 118-119 88,921,47981,014,366Unappropriated Undistributed Subsidiary Earnings (216.1) 12 118-119 00(Less) Reaquired Capital Stock (217) 13 250-251 00 Noncorporate Proprietorship (Non-major only) (218) 14 -16,553,375-24,157,999Accumulated Other Comprehensive Income (219) 15 122(a)(b) 1,724,030,6721,817,229,782Total Proprietary Capital (lines 2 through 15) 16 LONG-TERM DEBT 17 1,595,460,0001,595,460,000Bonds (221) 18 256-257 00(Less) Reaquired Bonds (222) 19 256-257 00Advances from Associated Companies (223) 20 256-257 24,139,54523,075,909Other Long-Term Debt (224) 21 256-257 00Unamortized Premium on Long-Term Debt (225) 22 3,277,5913,034,022(Less) Unamortized Discount on Long-Term Debt-Debit (226) 23 1,616,321,9541,615,501,887Total Long-Term Debt (lines 18 through 23) 24 OTHER NONCURRENT LIABILITIES 25 00Obligations Under Capital Leases - Noncurrent (227) 26 00Accumulated Provision for Property Insurance (228.1) 27 1,670,6951,994,972Accumulated Provision for Injuries and Damages (228.2) 28 245,780,272403,474,921Accumulated Provision for Pensions and Benefits (228.3) 29 2,771,3563,865,254Accumulated Miscellaneous Operating Provisions (228.4) 30 59,388,81672,974,757Accumulated Provision for Rate Refunds (229) 31 00Long-Term Portion of Derivative Instrument Liabilities 32 00Long-Term Portion of Derivative Instrument Liabilities - Hedges 33 25,765,36421,930,049Asset Retirement Obligations (230) 34 335,376,503504,239,953Total Other Noncurrent Liabilities (lines 26 through 34) 35 CURRENT AND ACCRUED LIABILITIES 36 00Notes Payable (231) 37 105,671,106113,979,552Accounts Payable (232) 38 13,264,1810Notes Payable to Associated Companies (233) 39 1,158,0632,027,220Accounts Payable to Associated Companies (234) 40 1,428,2211,568,822Customer Deposits (235) 41 15,104,410-10,635,253Taxes Accrued (236) 42 262-263 22,834,80422,670,165Interest Accrued (237) 43 00Dividends Declared (238) 44 00Matured Long-Term Debt (239) 45 FERC FORM NO. 1 (rev. 12-03) Page 112 Year/Period of ReportName of Respondent This Report is: (1) An Original (2) A Resubmission x Date of Report (mo, da, yr) end of Line No.Title of Account (a) Ref. Page No. (b) Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Idaho Power Company 04/15/2015 2014/Q4 (continued)COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) 00Matured Interest (240) 46 1,444,6492,599,099Tax Collections Payable (241) 47 35,788,24340,889,480Miscellaneous Current and Accrued Liabilities (242) 48 00Obligations Under Capital Leases-Current (243) 49 571,7473,960,704Derivative Instrument Liabilities (244) 50 00(Less) Long-Term Portion of Derivative Instrument Liabilities 51 00Derivative Instrument Liabilities - Hedges (245) 52 00(Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges 53 197,265,424177,059,789Total Current and Accrued Liabilities (lines 37 through 53) 54 DEFERRED CREDITS 55 9,465,2173,303,553Customer Advances for Construction (252) 56 79,121,29079,162,831Accumulated Deferred Investment Tax Credits (255) 57 266-267 00Deferred Gains from Disposition of Utility Plant (256) 58 12,386,72111,635,642Other Deferred Credits (253) 59 269 70,377,00064,843,269Other Regulatory Liabilities (254) 60 278 00Unamortized Gain on Reaquired Debt (257) 61 00Accum. Deferred Income Taxes-Accel. Amort.(281) 62 272-277 1,143,090,4661,248,630,361Accum. Deferred Income Taxes-Other Property (282) 63 138,088,873178,432,277Accum. Deferred Income Taxes-Other (283) 64 1,452,529,5671,586,007,933Total Deferred Credits (lines 56 through 64) 65 5,325,524,1205,700,039,344TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65) 66 FERC FORM NO. 1 (rev. 12-03) Page 113 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENT OF INCOME Idaho Power Company X 04/15/2015 2014/Q4 Line (c)(b)(a) Title of Account No. Total Current Year to Date Balance for Quarter/Year (d) (Ref.) Page No. 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 electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k) the quarter to date amounts for other utility function for the current year quarter. 4. Report in column (h) the quarter to date amounts for electric utility function; in column (j) the quarter to date amounts for gas utility, and in column (l) the quarter to date amounts for other utility function for the prior year quarter. 5. If additional columns are needed, place them in a footnote. Annual or Quarterly if applicable 5. Do not report fourth quarter data in columns (e) and (f) 6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. 7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above. Current 3 Months Ended Quarterly Only No 4th Quarter (e) Prior 3 Months Ended Quarterly Only No 4th Quarter (f) Total Prior Year to Date Balance for Quarter/Year UTILITY OPERATING INCOME 1 1,277,640,977 1,242,150,868300-301Operating Revenues (400) 2 Operating Expenses 3 780,281,536 710,931,086320-323Operation Expenses (401) 4 68,283,304 67,728,722320-323Maintenance Expenses (402) 5 125,245,540 121,486,191336-337Depreciation Expense (403) 6 495,029 587,012336-337Depreciation Expense for Asset Retirement Costs (403.1) 7 7,172,382 7,611,634336-337Amort. & Depl. of Utility Plant (404-405) 8 336-337Amort. of Utility Plant Acq. Adj. (406) 9 Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407) 10 Amort. of Conversion Expenses (407) 11 73,650 56,176Regulatory Debits (407.3) 12 (Less) Regulatory Credits (407.4) 13 31,748,230 30,560,823262-263Taxes Other Than Income Taxes (408.1) 14 -7,413,733 9,918,700262-263Income Taxes - Federal (409.1) 15 6,908,583 5,499,764262-263 - Other (409.1) 16 152,963,217 138,292,290234, 272-277Provision for Deferred Income Taxes (410.1) 17 134,837,097 82,501,409234, 272-277(Less) Provision for Deferred Income Taxes-Cr. (411.1) 18 41,541 -775,313266Investment Tax Credit Adj. - Net (411.4) 19 6,043(Less) Gains from Disp. of Utility Plant (411.6) 20 6,766Losses from Disp. of Utility Plant (411.7) 21 186,382 41,307(Less) Gains from Disposition of Allowances (411.8) 22 Losses from Disposition of Allowances (411.9) 23 309,716 322,348Accretion Expense (411.10) 24 1,031,085,516 1,009,677,440TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 25 246,555,461 232,473,428Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117,line 27 26 FERC FORM NO. 1/3-Q (REV. 02-04) Page 114 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENT OF INCOME FOR THE YEAR (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line Previous Year to Date (in dollars) (k)(j)(g) ELECTRIC UTILITY No.Current Year to Date (in dollars) OTHER UTILITY (l) GAS UTILITY Previous Year to Date (in dollars) Current Year to Date (in dollars) Previous Year to Date (in dollars) Current Year to Date (in dollars) (h) (i) 9. Use page 122 for important notes regarding the statement of income for any account thereof. 10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the 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 accounts. 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 accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. 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 insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule. 1 1,277,640,977 1,242,150,868 2 3 780,281,536 710,931,086 4 68,283,304 67,728,722 5 125,245,540 121,486,191 6 495,029 587,012 7 7,172,382 7,611,634 8 9 10 11 73,650 56,176 12 13 31,748,230 30,560,823 14 -7,413,733 9,918,700 15 6,908,583 5,499,764 16 152,963,217 138,292,290 17 134,837,097 82,501,409 18 41,541 -775,313 19 6,043 20 6,766 21 186,382 41,307 22 23 309,716 322,348 24 1,031,085,516 1,009,677,440 25 246,555,461 232,473,428 26 FERC FORM NO. 1 (ED. 12-96) Page 115 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENT OF INCOME FOR THE YEAR (continued) Idaho Power Company X 04/15/2015 2014/Q4 Line Previous Year (c)(b)(a) Title of Account No. Current Year TOTAL (d) (Ref.) Page No. Current 3 Months Ended Quarterly Only No 4th Quarter (e) Prior 3 Months Ended Quarterly Only No 4th Quarter (f) 246,555,461 232,473,428Net Utility Operating Income (Carried forward from page 114) 27 Other Income and Deductions 28 Other Income 29 Nonutilty Operating Income 30 1,009,910 946,897Revenues From Merchandising, Jobbing and Contract Work (415) 31 1,136,669 1,079,771(Less) Costs and Exp. of Merchandising, Job. & Contract Work (416) 32 37,547 41,993Revenues From Nonutility Operations (417) 33 22,828 60,482(Less) Expenses of Nonutility Operations (417.1) 34 -527 -2,844Nonoperating Rental Income (418) 35 7,092,887 6,704,329119Equity in Earnings of Subsidiary Companies (418.1) 36 2,704,620 2,426,000Interest and Dividend Income (419) 37 17,930,898 14,857,580Allowance for Other Funds Used During Construction (419.1) 38 2,453,947 14,488,869Miscellaneous Nonoperating Income (421) 39 -4,240 -2,442Gain on Disposition of Property (421.1) 40 30,065,545 38,320,129TOTAL Other Income (Enter Total of lines 31 thru 40) 41 Other Income Deductions 42 2,156 1,917Loss on Disposition of Property (421.2) 43 Miscellaneous Amortization (425) 44 747,094 744,976 Donations (426.1) 45 -1,164,064 -18,319 Life Insurance (426.2) 46 27,106 428,042 Penalties (426.3) 47 1,561,921 1,282,131 Exp. for Certain Civic, Political & Related Activities (426.4) 48 8,332,431 8,655,953 Other Deductions (426.5) 49 9,506,644 11,094,700TOTAL Other Income Deductions (Total of lines 43 thru 49) 50 Taxes Applic. to Other Income and Deductions 51 24,797 22,991262-263Taxes Other Than Income Taxes (408.2) 52 -914,126 1,540,870262-263Income Taxes-Federal (409.2) 53 -41,215 417,095262-263Income Taxes-Other (409.2) 54 1,085,673 2,496,132234, 272-277Provision for Deferred Inc. Taxes (410.2) 55 2,008,392 2,173,220234, 272-277(Less) Provision for Deferred Income Taxes-Cr. (411.2) 56 Investment Tax Credit Adj.-Net (411.5) 57 (Less) Investment Tax Credits (420) 58 -1,853,263 2,303,868TOTAL Taxes on Other Income and Deductions (Total of lines 52-58) 59 22,412,164 24,921,561Net Other Income and Deductions (Total of lines 41, 50, 59) 60 Interest Charges 61 80,561,920 81,492,149Interest on Long-Term Debt (427) 62 1,610,773 1,609,364Amort. of Debt Disc. and Expense (428) 63 1,060,585 1,060,585Amortization of Loss on Reaquired Debt (428.1) 64 (Less) Amort. of Premium on Debt-Credit (429) 65 (Less) Amortization of Gain on Reaquired Debt-Credit (429.1) 66 10,524 7,955Interest on Debt to Assoc. Companies (430) 67 4,800,939 4,146,983Other Interest Expense (431) 68 8,464,109 7,663,190(Less) Allowance for Borrowed Funds Used During Construction-Cr. (432) 69 79,580,632 80,653,846Net Interest Charges (Total of lines 62 thru 69) 70 189,386,993 176,741,143Income Before Extraordinary Items (Total of lines 27, 60 and 70) 71 Extraordinary Items 72 Extraordinary Income (434) 73 (Less) Extraordinary Deductions (435) 74 Net Extraordinary Items (Total of line 73 less line 74) 75 262-263Income Taxes-Federal and Other (409.3) 76 Extraordinary Items After Taxes (line 75 less line 76) 77 189,386,993 176,741,143Net Income (Total of line 71 and 77) 78 FERC FORM NO. 1/3-Q (REV. 02-04) Page 117 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENT OF RETAINED EARNINGS Idaho Power Company X 04/15/2015 2014/Q4 Line Current Quarter/Year Year to Date Balance (c)(b)(a) Item Contra Primary No. Account Affected 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 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. Previous Quarter/Year Year to Date Balance (d) UNAPPROPRIATED RETAINED EARNINGS (Account 216) 749,111,203 836,965,502 1 Balance-Beginning of Period 2 Changes 3 Adjustments to Retained Earnings (Account 439) 4 5 6 7 8 9 TOTAL Credits to Retained Earnings (Acct. 439) 10 11 12 13 14 15 TOTAL Debits to Retained Earnings (Acct. 439) 170,036,814 182,294,106 16 Balance Transferred from Income (Account 433 less Account 418.1) 17 Appropriations of Retained Earnings (Acct. 436) ( 3,256,123) -6,613,580215.1 18 19 20 21 ( 3,256,123) -6,613,580 22 TOTAL Appropriations of Retained Earnings (Acct. 436) 23 Dividends Declared-Preferred Stock (Account 437) 24 25 26 27 28 29 TOTAL Dividends Declared-Preferred Stock (Acct. 437) 30 Dividends Declared-Common Stock (Account 438) ( 78,926,392) -88,583,259 31 32 33 34 35 ( 78,926,392) -88,583,259 36 TOTAL Dividends Declared-Common Stock (Acct. 438) 15,000,000216 37 Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings 836,965,502 939,062,769 38 Balance - End of Period (Total 1,9,15,16,22,29,36,37) APPROPRIATED RETAINED EARNINGS (Account 215) 39 40 FERC FORM NO. 1/3-Q (REV. 02-04)Page 118 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENT OF RETAINED EARNINGS Idaho Power Company X 04/15/2015 2014/Q4 Line Current Quarter/Year Year to Date Balance (c)(b)(a) Item Contra Primary No. Account Affected 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 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. Previous Quarter/Year Year to Date Balance (d) 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Account 215) APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1) 6,659,526 13,273,106 46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1) 6,659,526 13,273,106 47 TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46) 843,625,028 952,335,875 48 TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1) UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis, no Quarterly 82,217,150 88,921,479 49 Balance-Beginning of Year (Debit or Credit) 6,704,329 7,092,887 50 Equity in Earnings for Year (Credit) (Account 418.1) 15,000,000 51 (Less) Dividends Received (Debit) 52 88,921,479 81,014,366 53 Balance-End of Year (Total lines 49 thru 52) FERC FORM NO. 1/3-Q (REV. 02-04)Page 119 (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 End of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining 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 taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENT OF CASH FLOWS Idaho Power Company X 04/15/2015 2014/Q4 Line Description (See Instruction No. 1 for Explanation of Codes)Current Year to Date Quarter/Year (b)(a)No. Previous Year to Date Quarter/Year (c) 1 Net Cash Flow from Operating Activities: 176,741,143 189,386,993 2 Net Income (Line 78(c) on page 117) 3 Noncash Charges (Credits) to Income: 121,486,191 125,245,540 4 Depreciation and Depletion 11,648,544 11,250,901 5 Amortization of Note 1 6 7 55,836,153 17,218,276 8 Deferred Income Taxes (Net) -497,674 26,665 9 Investment Tax Credit Adjustment (Net) -30,953,272 22,570,540 10 Net (Increase) Decrease in Receivables -1,213,152 -15,385,702 11 Net (Increase) Decrease in Inventory 12 Net (Increase) Decrease in Allowances Inventory 7,503,331 -18,687,818 13 Net Increase (Decrease) in Payables and Accrued Expenses -40,694,556 16,794,041 14 Net (Increase) Decrease in Other Regulatory Assets 15,112,871 15,341,861 15 Net Increase (Decrease) in Other Regulatory Liabilities 14,857,580 17,930,898 16 (Less) Allowance for Other Funds Used During Construction 6,704,329 -7,907,113 17 (Less) Undistributed Earnings from Subsidiary Companies -17,772,390 4,789,855 18 Other (provide details in footnote): Note 2 19 20 21 275,635,280 358,527,367 22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21) 23 24 Cash Flows from Investment Activities: 25 Construction and Acquisition of Plant (including land): -250,164,015 -291,841,495 26 Gross Additions to Utility Plant (less nuclear fuel) 27 Gross Additions to Nuclear Fuel 28 Gross Additions to Common Utility Plant 29 Gross Additions to Nonutility Plant -14,857,580 -17,930,898 30 (Less) Allowance for Other Funds Used During Construction 498,473 3,551,443 31 Other (provide details in footnote): Note 3 32 33 -234,807,962 -270,359,154 34 Cash Outflows 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 14,272,430 -15,317,379 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 -32,660,820 -8,000,000 44 Purchase of Investment Securities (a) 25,660,820 45 Proceeds from Sales of Investment Securities (a) FERC FORM NO. 1 (ED. 12-96) Page 120 (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 End of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining 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 taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENT OF CASH FLOWS Idaho Power Company X 04/15/2015 2014/Q4 Line Description (See Instruction No. 1 for Explanation of Codes)Current Year to Date Quarter/Year (b)(a)No. Previous Year to Date Quarter/Year (c) 46 Loans Made or Purchased 47 Collections on Loans 48 22,284 50,208 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 Accrued Expenses 3,450,425 4,906,085 53 Other (provide details in footnote): Note 4 54 55 56 Net Cash Provided by (Used in) Investing Activities -224,062,823 -288,720,240 57 Total of lines 34 thru 55) 58 59 Cash Flows from Financing Activities: 60 Proceeds from Issuance of: 150,000,000 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 69 150,000,000 70 Cash Provided by Outside Sources (Total 61 thru 69) 71 72 Payments for Retirement of: -71,063,636 -1,063,636 73 Long-term Debt (b) 74 Preferred Stock 75 Common Stock -2,298,726 76 Other (provide details in footnote): 77 78 Net Decrease in Short-Term Debt (c) 79 80 Dividends on Preferred Stock -78,926,392 -88,583,259 81 Dividends on Common Stock 82 Net Cash Provided by (Used in) Financing Activities -2,288,754 -89,646,895 83 (Total of lines 70 thru 81) 84 85 Net Increase (Decrease) in Cash and Cash Equivalents 49,283,703 -19,839,768 86 (Total of lines 22,57 and 83) 87 17,251,243 66,534,946 88 Cash and Cash Equivalents at Beginning of Period 89 66,534,946 46,695,178 90 Cash and Cash Equivalents at End of period FERC FORM NO. 1 (ED. 12-96) Page 121 Schedule Page: 120 Line No.: 5 Column: b Plant 7,172,382 Unamortized debt expense 2,728,016 Unamortized discount 243,569 Water rights 1,042,009 Other 64,925 11,250,901 Schedule Page: 120 Line No.: 13 Column: b Cash paid during the period for: Income taxes 22,202,480 Interest (net of amount capitalized) 77,063,389 Schedule Page: 120 Line No.: 18 Column: b Cash Flow from Operating Activities (Other) Pension and postretirement benefit plan expense 44,578,826 Contributions to pension and postretirement benefit plans (33,672,415) Unbilled revenues 7,237,044 Prepayments (4,988,374) Company owned life insurance (1,856,230) Customer deposits (5,746,063) Other (762,933) 4,789,855 Schedule Page: 120 Line No.: 26 Column: b Non-cash investing activities: Additions to PP&E in accounts payable 28,438,385 Schedule Page: 120 Line No.: 31 Column: b Other Cash Flows from Plant Sale of utility property 620,205 Sale of emission allowances and renewable energy certificates 2,931,238 3,551,443 Schedule Page: 120 Line No.: 53 Column: b Other Investing Cash Flows Disbursements from rabbi trust & EDC plan 4,905,908 Miscellaneous other investing activities 177 ---------- 4,906,085 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report Year/Period of Report End of NOTES TO FINANCIAL STATEMENTS Idaho Power Company X 04/15/2015 2014/Q4 PAGE 122 INTENTIONALLY LEFT BLANK SEE PAGE 123 FOR REQUIRED INFORMATION. 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 liabilities existing at end of year, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears on cumulative preferred stock. 3. For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant adjustments and requirements as to disposition thereof. 4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts. 5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein. 7. For the 3Q disclosures, respondent must provide in the notes sufficient 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. FERC FORM NO. 1 (ED. 12-96) Page 122 IDAHO POWER COMPANY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Idaho Power Company (Idaho Power) is the principal operating subsidiary of IDACORP Inc. (IDACORP), a holding company formed in 1998. Idaho Power is an electric utility with a service area covering approximately 24,000 square miles in southern Idaho and eastern Oregon. Idaho Power is regulated primarily by the Federal Energy Regulatory Commission (FERC) and the state regulatory commissions of Idaho and Oregon. Idaho Power is the parent of Idaho Energy Resources Co. (IERCo), a joint venturer in Bridger Coal Company (BCC), which mines and supplies coal to the Jim Bridger generating plant owned in part by Idaho Power. Basis of Reporting The financial statements include the assets, liabilities, revenues and expenses of Idaho Power and have been prepared in accordance with the accounting requirements of the FERC as set forth in the applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (U.S. GAAP). As required by the FERC, Idaho Power accounts for its investments in its majority-owned subsidiary on the equity method rather than consolidating the assets, liabilities, revenues and expenses of the subsidiary as required by U.S GAAP. The accompanying financial statements include Idaho Power’s proportionate share of the utility plant and related operations resulting from its interest in jointly-owned plants. In addition, under the requirements of the FERC, there are differences from U.S. GAAP in the presentation of (1) current portion of long-term debt, (2) assets and liabilities for cost of removal of assets, (3) regulatory assets and liabilities (4) deferred income taxes, (5) income tax expense , (6) non-utility revenues and (7) accrued taxes. Management Estimates Management makes estimates and assumptions when preparing these financial statements. These estimates and assumptions include those related to rate regulation, retirement benefits, contingencies, litigation, asset impairment, income taxes, unbilled 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 financial statements, and the reported amounts of revenues and expenses during the reporting period. These estimates involve judgments with respect to, among other things, future economic factors that are difficult to predict and are beyond management’s control. As a result, actual results could differ from those estimates. System of Accounts The accounting records of Idaho Power conform to the Uniform System of Accounts prescribed by the FERC and adopted by the public utility commissions of Idaho, Oregon, and Wyoming. Regulation of Utility Operations As a regulated utility, many of Idaho Power's fundamental business decisions are subject to the approval of governmental agencies, including the prices that Idaho Power is authorized to charge for its electric service. These approvals are a critical factor in determining Idaho Power's results of operations and financial condition. Idaho Power’s financial statements reflect the effects of the different ratemaking principles followed by the jurisdictions regulating Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.1 Idaho Power. The application of accounting principles related to regulated operations sometimes results in Idaho Power recording expenses and revenues in a different period than when an unregulated enterprise would record such expenses and revenues. 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 returned in rates. Additionally, regulators can impose regulatory liabilities upon a regulated company for amounts previously collected from customers that are expected to be refunded. The effects of applying these regulatory accounting principles 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 highly liquid temporary investments that mature within 90 days of the date of acquisition. Receivables and Allowance 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 write-off experience, aging 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 written off through a charge to the allowance and a credit to accounts receivable. Other receivables are also reviewed for impairment periodically, based upon transaction-specific facts. When it is probable that Idaho Power will be unable to collect all amounts due according to the contractual terms of the agreement, an allowance is established for the estimated uncollectible portion of the receivable and charged to income. There were no impaired receivables without related allowances at December 31, 2014 and 2013. Once a receivable is determined to be impaired, any further interest income recognized is fully reserved. Derivative Financial Instruments Financial instruments such as commodity futures, forwards, options, and swaps are used to manage exposure to commodity price risk in the electricity and natural gas markets. All derivative instruments are recognized as either assets or liabilities at fair value on the balance sheet unless they are designated as normal purchases and normal sales. With the exception of forward contracts for the purchase of natural gas for use at Idaho Power's natural gas generation facilities and a nominal number of power transactions, Idaho Power’s physical forward contracts are designated as normal purchases and normal sales. Because of Idaho Power’s regulatory accounting mechanisms, Idaho Power records the changes in fair value of derivative instruments related to power supply as regulatory assets or liabilities. Revenues Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.2 Operating revenues related to Idaho Power’s sale of energy are recorded when service is rendered or energy is delivered to customers. Idaho Power accrues estimated unbilled revenues for electric services delivered to customers but not yet billed at year-end. Idaho Power collects franchise fees and similar taxes related to energy consumption. None of these collections are reported on the income statement. Beginning in February 2009, Idaho Power is collecting in base rates a portion of the allowance for funds used during construction (AFUDC) related to its Hells Canyon Complex (HCC) relicensing project. Cash collected under this ratemaking mechanism is not recorded as revenue but is instead recorded as a regulatory liability. Property, Plant and Equipment and Depreciation The cost of utility plant in service represents the original cost of contracted services, direct labor and material, AFUDC, and indirect charges for engineering, supervision, and similar overhead items. Repair and maintenance costs associated with planned major maintenance are expensed as the costs are incurred, as are maintenance and repairs of property and replacements and renewals of items determined to be less than units of property. For utility property replaced or renewed, the original cost plus removal cost less salvage is charged to accumulated provision for depreciation, while the cost of related replacements and renewals is added to property, plant and equipment. All utility plant in service is depreciated using the straight-line method at rates approved by regulatory authorities. Annual depreciation provisions as a percent of average depreciable utility plant in service approximated 2.68 percent in 2014 and 2.69 percent in 2013. During the period of construction, costs expected to be included in the final value of the constructed asset, and depreciated once the asset is complete and placed in service, are classified as construction work in progress on the consolidated balance sheets. If the project becomes probable of being abandoned, such costs are expensed in the period such determination is made. If any costs are expensed, Idaho Power may seek recovery of such costs in customer rates, although there can be no guarantee such recovery would be granted. Long-lived assets are periodically reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the undiscounted expected future cash flows from an asset is less than the carrying value of the asset, impairment is recognized in the financial statements. There were no material impairments of these assets in 2014 or 2013. Allowance for Funds Used During Construction AFUDC represents the cost of financing construction projects with borrowed funds and equity funds. With one exception, as discussed above for the HCC relicensing project, cash is not realized currently from such allowance; it is realized under the ratemaking process over the service life of the related property through increased revenues resulting from a higher rate base and higher depreciation expense. The component of AFUDC attributable to borrowed funds is included as a reduction to total interest expense. Idaho Power’s weighted-average monthly AFUDC rate was 7.7 percent for 2014 and 2013. Income Taxes Idaho Power accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method (commonly referred to as normalized accounting), deferred tax assets and liabilities are determined based on the differences between Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.3 the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. In general, deferred income tax expense or benefit for a reporting period is recognized as the change in deferred tax assets and liabilities from the beginning to the end of the period. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date unless Idaho Power's primary regulator, the Idaho Public Utilities Commission (IPUC), orders direct deferral of the effect of the change in tax rates over a longer period of time. Consistent with orders and directives of the IPUC, unless contrary to applicable income tax guidance, Idaho Power does not provide deferred income taxes for certain income tax temporary differences and instead recognizes the tax impact currently (commonly referred to as flow-through accounting) for rate making and financial reporting. Therefore, Idaho Power's effective income tax rate is impacted as these differences arise and reverse. Regulated enterprises are required to recognize 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. In compliance with the federal income tax requirements for the use of accelerated tax depreciation, Idaho Power provides deferred income taxes related to its plant assets for the difference between income tax depreciation and book depreciation used for financial statement purposes. Deferred income taxes are provided for other temporary differences unless accounted for using flow-through. The state of Idaho allows a three percent investment tax credit on qualifying plant additions. Investment tax credits earned on regulated assets are deferred and amortized to income over the estimated service lives of the related properties. Credits earned on non-regulated assets or investments are recognized in the year earned. Income taxes are discussed in more detail in Note 2. Other Accounting Policies Debt discount, expense, and premium are deferred and are being amortized over the terms of the respective debt issues. Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 is intended to enable users of financial statements to better understand and consistently analyze an entity's revenue across industries, transactions, and geographies. Under the ASU, recognition of revenue occurs when a customer obtains control of promised goods or services. In addition, the ASU requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amendments in ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard including a cumulative-effect adjustment with disclosure of results under old standards. As such, at Idaho Power's required adoption date of January 1, 2017, amounts in 2015 and 2016 may have to be revised. Idaho Power is currently evaluating the impact of ASU 2014-09 on its financial statements. Subsequent Events Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.4 Management has evaluated the impact of events occurring after December 31, 2014 up to February 19, 2015, the date that Idaho Power Company’s U.S. GAAP financial statements were issued and has updated such evaluation for disclosure purposes through April 15, 2015. These financial statements include all necessary adjustments and disclosures resulting from these evaluations. 2. INCOME TAXES A reconciliation between the statutory federal income tax rate and the effective tax rate is as follows (in thousands of dollars): 2014 2013 Federal income tax expense at 35% statutory rate $ 71,810 $ 87,310 Change in taxes resulting from: Equity Earnings of subsidiary companies (2,483) (2,347) AFUDC (9,238) (7,882) Capitalized interest 2,278 1,832 Investment tax credits (3,002) (3,120) Removal costs (3,656) (3,527) Capitalized overhead costs (8,750) (8,750) Capitalized repair costs (26,250) (19,250) Tax method change – capitalized repairs (24,516) 4,583 State income taxes, net of federal benefit 5,334 6,970 Depreciation 16,040 14,820 Other, net (1,783) 2,076 Total income tax expense $ 15,784 $ 72,715 Effective tax rate 7.7 % 29.1 % The items comprising income tax expense are as follows (in thousands of dollars): 2014 2013 Income taxes current: Federal $ (8,328) $ 11,460 State 6,867 5,917 Total (1,461) 17,377 Income taxes deferred: Federal 23,624 56,918 State (6,421) (804) Total 17,203 56,114 Investment tax credits: Deferred 3,044 2,344 Restored (3,002) (3,120) Total 42 (776) Total income tax expense $ 15,784 $ 72,715 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.5 The components of the net deferred tax liability are as follows (in thousands of dollars): 2014 2013 Deferred tax assets: Regulatory liabilities $ 55,490 $ 55,017 Deferred compensation 25,240 23,647 Deferred revenue 28,529 23,062 Tax credits 26,768 23,642 Net operating losses — 29,628 Retirement benefits 132,571 69,033 Other 14,553 10,359 Total 283,151 234,388 Deferred tax liabilities: Property, plant and equipment 451,118 436,837 Regulatory assets 802,188 710,482 Power cost adjustments 23,192 35,763 Retirement benefits 122,360 65,810 Other 22,252 19,901 Total 1,421,110 1,268,793 Net deferred tax liabilities $ 1,137,959 $ 1,034,405 IDACORP's tax allocation agreement provides that each member of its consolidated group compute its income taxes on a separate company basis. Amounts payable or refundable are settled through IDACORP. See Note 1 for further discussion of accounting policies related to income taxes. Uncertain Tax Positions Idaho Power believes that it has no material income tax uncertainties for 2014 and prior tax years. The company recognizes interest accrued related to unrecognized tax benefits as interest expense and penalties as other expense. Idaho Power is subject to examination by its major tax jurisdictions - U.S. federal and the State of Idaho. The open tax years for examination are 2014 for federal and 2011-2014 for Idaho. In May 2009, IDACORP formally entered the U.S. Internal Revenue Service (IRS) Compliance Assurance Process (CAP) program for its 2009 tax year and has remained in the CAP program for all subsequent years. The CAP program provides for IRS examination and issue resolution throughout the current year with the objective of return filings containing no contested items. In 2014, the IRS completed its examination of IDACORP's 2013 tax year with no unresolved income tax issues. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.6 Tax Accounting Method Changes for Repair-Related Expenditures In the fourth quarter of 2014, Idaho Power finalized an income tax accounting method change for its 2014 tax year associated with the electric generation property portion of its capitalized repairs tax method it adopted in fiscal year 2010. As a result of the change, Idaho Power recorded an $8.8 million tax benefit related to the cumulative method change adjustment for years prior to 2014 and reversed a related $4.6 million tax expense estimate it had recorded in 2013 (discussed below), for a total adjustment of $13.4 million. The method change is pursuant to Revenue Procedure 2013-24 and will bring Idaho Power's existing method into alignment with the Revenue Procedure's safe harbor unit-of-property definitions for electric generation property. The change also incorporates provisions of the final tangible property regulations issued by the U.S. Treasury Department (Treasury) and IRS in the third quarter of 2013 that address the deduction or capitalization of expenditures related to tangible property. Following the automatic consent procedures provided for in the Revenue Procedure, Idaho Power expects to adopt this method with the filing of IDACORP’s 2014 consolidated federal income tax return in September 2015. The method change will be subject to IRS review as part of IDACORP’s CAP examination. In the third quarter of 2014, Idaho Power, in coordination with the IRS through IDACORP’s CAP examination process, implemented aspects of the final tangible property regulations and other technical interpretations of these rules into its existing capitalized repairs tax accounting method for generation, transmission and distribution assets. These technical interpretations were received from the IRS in 2014. An $11.1 million tax benefit related to the portion of the 2013 capitalized repairs deduction based on these modifications was recorded in the third quarter. Idaho Power finalized these changes with the filing of IDACORP’s 2013 consolidated federal income tax return in September 2014. The IRS approved the repairs method modifications prior to the filing of the return as part of IDACORP’s 2013 CAP examination. In connection with the issuance of the tangible property regulations and following the provisions of Revenue Procedure 2013-24 (discussed above), in the third quarter of 2013 Idaho Power assessed and estimated the impact of a method change associated with the electric generation property portion of its capitalized repairs method. Based upon this assessment, in 2013 Idaho Power recorded $4.6 million of income tax expense related to the estimated cumulative method change adjustment for years prior to 2013. The amount of the capitalized repairs annual tax deduction will vary depending on a number of factors, but most directly by the amount and type of Idaho Power’s annual capital additions. The reversal of this temporary difference from prior years will offset a portion of the ongoing annual benefit. Idaho Power’s prescribed regulatory accounting treatment requires immediate income recognition for temporary tax differences of this type, commonly referred to as “flow-through.” A net regulatory asset is established to reflect Idaho Power’s ability to recover the net increased income tax expense when such temporary differences reverse. Idaho Power’s 2014 capitalized repairs deduction estimate incorporates the provisions of both method changes. 3. REGULATORY MATTERS Included below is information on Idaho Power's regulatory assets and liabilities, as well as a summary of Idaho Power's most recent general rate changes and other notable recent or pending regulatory matters and proceedings. Regulatory Assets and Liabilities Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.7 The application of accounting principles related to regulated operations sometimes results in Idaho Power recording expenses and revenues in a different period than when an unregulated enterprise would record such expenses and revenues. Regulatory assets represent incurred costs that have been deferred because it is probable they will be recovered from customers through future rates. Regulatory liabilities represent obligations to make refunds to customers for previous collections, or represent amounts collected in advance of incurring an expense. The following table presents a summary of Idaho Power’s regulatory assets and liabilities (in thousands of dollars): Remaining Amortization Period As of December 31, 2014 Earning a Return(1) As of December 31, 2014 Not Earning a Return Total as of December 31, 2014 Total as of December 31, 2013 Regulatory Assets: Income taxes $ — $ 802,188 $ 802,188 $ 710,482 Unfunded postretirement benefits(2) — 264,548 264,548 116,583 Pension expense deferrals 40,816 22,828 63,644 75,108 Energy efficiency program costs(3) 4,690 — 4,690 3,694 Power supply costs(3) Varies 59,189 — 59,189 91,477 Fixed cost adjustment(3) 2015-2016 23,737 — 23,737 19,526 Asset retirement obligations(4) — 17,309 17,309 18,026 Mark-to-market liabilities(5) — 3,961 3,961 1,629 Other 2015-2021 1,215 1,906 3,121 3,546 Total $ 129,647 $ 1,112,740 $ 1,242,387 $ 1,040,071 Regulatory Liabilities: Income taxes $ — $ 55,490 $ 55,490 $ 55,017 Energy efficiency program costs(3) — — — 6,686 Power supply costs(3) Varies 1 — 1 24 Settlement agreement sharing mechanism(3) 2015-2016 7,999 — 7,999 7,602 Mark-to-market assets(5) — 1,880 1,880 1,672 Other 3,114 922 4,036 3,470 Total $ 11,114 $ 58,292 $ 69,406 $ 74,471 (1) Earning a return includes either interest or a return on the investment as a component of rate base at the allowed rate of return. (2) Represents the unfunded obligation of Idaho Power’s pension and postretirement benefit plans, which are discussed in Note 10. (3) These items are discussed in more detail in this Note 3. (4) Asset retirement obligations are discussed in Note 12. (5) Mark-to-market assets and liabilities are discussed in Note 15. Idaho Power’s regulatory assets and liabilities are typically amortized over the period in which they are reflected in customer rates. In the event that recovery of Idaho Power’s costs through rates becomes unlikely or uncertain, 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 write off the applicable portion, which could have a materially adverse financial impact. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.8 Power Cost Adjustment Mechanisms and Deferred Power Supply Costs In both its Idaho and Oregon jurisdictions, Idaho Power's power cost adjustment (PCA) mechanisms address the volatility of power supply costs and provide for annual adjustments to the rates charged to its retail customers. The PCA mechanisms compare Idaho Power's actual and forecast net power supply costs (primarily fuel and purchased power less off-system sales) against net power supply costs currently being recovered in retail rates. Under the PCA mechanisms, certain differences between actual net power supply costs incurred by Idaho Power and the costs included in retail rates are recorded as a deferred charge or credit on the balance sheets for future recovery or refund through retail rates. The power supply costs deferred primarily result from changes in contracted power purchase prices and volumes, changes in wholesale market prices and transaction volumes, fuel prices, and the levels of Idaho Power's own generation. Idaho Jurisdiction Power Cost Adjustment Mechanism: In the Idaho jurisdiction, the annual PCA adjustment consists of (a) a forecast component, based on a forecast of net power supply costs in the coming year as compared with net power supply costs included in base rates; and (b) a true-up component, based on the difference between the previous year’s actual net power supply costs and the previous year’s forecast. The latter component also includes a balancing mechanism so that, over time, the actual collection or refund of authorized true-up dollars matches the amounts authorized. The Idaho PCA mechanism also includes: •a cost or benefit sharing ratio that allocates the deviations in net power supply expenses between customers (95 percent) and shareholders (5 percent), with the exceptions of expenses associated with PURPA power purchases and demand response incentive payments, which are allocated 100 percent to customers; and •a load change adjustment rate, which is intended to ensure that power supply expense fluctuations resulting solely from load changes do not distort the results of the mechanism. The table below summarizes the two most recent Idaho PCA rate adjustments, all of which also include non-PCA-related rate adjustments as ordered by the IPUC: Effective Date $ Change (millions)Notes June 1, 2014 $ (88.2)2014 PCA rates are net of (a) $20.0 million of surplus Idaho energy efficiency rider funds, and (b) $7.6 million of customer revenue sharing under a regulatory settlement stipulation. In addition, on June 1, 2014, there was an increase in base net power supply costs that shifted $99.3 million in power supply expenses from recovery via the PCA mechanism to recovery via base rates. See further discussion of the change in base net power supply costs below. June 1, 2013 $ 140.4 The 2013 PCA rate increase was net of $7.2 million of customer revenue sharing under regulatory settlement stipulations. On November 1, 2013, Idaho Power filed an application with the IPUC requesting an increase of approximately $106 million in the normalized or "base level" net power supply expense on a total-system basis to be used to update base rates and in the determination of the PCA rate that would become effective June 1, 2014. Idaho Power's request was intended to remove the Idaho-jurisdictional portion of those expenses (approximately $99 million) from collection via the Idaho PCA mechanism and instead collect that portion through base rates. On March 21, 2014, the IPUC issued an order approving Idaho Power's application, with the change in collection methodology effective June 1, 2014. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.9 Oregon Jurisdiction Power Cost Adjustment Mechanism: Idaho Power’s power cost recovery mechanism in Oregon has two components: an annual power cost update (APCU) and a power cost adjustment mechanism (PCAM). The APCU allows Idaho Power to reestablish its Oregon base net power supply costs annually, separate from a general rate case, and to forecast net power supply costs for the upcoming water year. The PCAM is a true-up filed annually in February. The filing calculates the deviation between actual net power supply expenses incurred for the preceding calendar year and the net power supply expenses recovered through the APCU for the same period. Under the PCAM, Idaho Power is subject to a portion of the business risk or benefit associated with this deviation through application of an asymmetrical deadband (or range of deviations) within which Idaho Power absorbs cost increases or decreases. For deviations in actual power supply costs outside of the deadband, the PCAM provides for 90/10 sharing of costs and benefits between customers and Idaho Power. However, collection by Idaho Power will occur only to the extent that Idaho Power’s actual Oregon-jurisdictional return on equity (ROE) for the year is no greater than 100 basis points below Idaho Power’s last authorized ROE. A refund to customers will occur only to the extent that Idaho Power’s actual ROE for that year is no less than 100 basis points above Idaho Power’s last authorized ROE. Oregon jurisdiction power supply cost changes under the APCU and PCAM during each of 2014 and 2013 are summarized in the table that follows: Year and Mechanism APCU or PCAM Adjustment 2014 PCAM Idaho Power estimates that actual net power supply costs were within the deadband, which would result in no deferral. 2014 APCU A rate increase of $0.4 million annually took effect June 1, 2014. 2013 PCAM Actual net power supply costs were within the deadband, resulting in no deferral. 2013 APCU A rate increase of $2.9 million annually took effect June 1, 2013. Idaho Regulatory Matters Idaho Base Rate Changes: Effective January 1, 2012, Idaho Power implemented new Idaho base rates resulting from IPUC approval of a settlement stipulation that provided for a 7.86 percent authorized overall rate of return on an Idaho-jurisdiction rate base of approximately $2.36 billion. The settlement stipulation resulted in a 4.07 percent, or $34.0 million, overall increase in Idaho Power's annual Idaho-jurisdiction base rate revenues. Idaho base rates were subsequently adjusted again in 2012, in connection with Idaho Power's completion of the Langley Gulch power plant. On June 29, 2012, the IPUC issued an order approving a $58.1 million increase in annual Idaho-jurisdiction base rates, effective July 1, 2012. The order also provided for a $335.9 million increase in Idaho rate base. Neither the settlement stipulation nor the IPUC orders adjusting base rates specified an authorized rate of return on equity or imposed a moratorium on Idaho Power filing a general rate case at a future date. As noted above in this Note 3, the IPUC also issued a March 2014 order approving Idaho Power's request for an increase in the normalized or "base level" net power supply expense to be used to update base rates and in the determination of the Idaho PCA rate that would become effective June 1, 2014. December 2011 Idaho Settlement Stipulation: On December 27, 2011, the IPUC issued an order, separate from the general rate case proceeding, approving a settlement stipulation that provided as follows: •If Idaho Power's actual Idaho-jurisdiction return on year-end equity (Idaho ROE) for 2012, 2013, or 2014 is less than 9.5 percent, then Idaho Power may amortize up to a total of $45 million of additional ADITC to help achieve a minimum 9.5 percent Idaho ROE in the applicable year. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.10 •If Idaho Power's actual Idaho ROE for 2012, 2013, or 2014 exceeds 10.0 percent, the amount of Idaho Power's Idaho-jurisdiction earnings exceeding a 10.0 percent and up to and including a 10.5 percent Idaho ROE for the applicable year would be shared equally between Idaho Power and its Idaho customers in the form of a rate reduction to become effective at the time of the subsequent year's PCA mechanism adjustment. •If Idaho Power's actual Idaho ROE for 2012, 2013, or 2014 exceeds 10.5 percent, the amount of Idaho Power's Idaho jurisdictional earnings exceeding a 10.5 percent Idaho ROE for the applicable year would be allocated 75 percent to Idaho Power's Idaho customers as a reduction to the pension regulatory asset and 25 percent to Idaho Power. As Idaho Power's Idaho ROE exceeded 10.5 percent for 2013 and 2014, Idaho Power did not amortize additional ADITC for those years, but instead shared a portion of its Idaho-jurisdiction earnings with Idaho customers. The amounts Idaho Power recorded in 2013 and 2014 for sharing with customers under the December 2011 Idaho regulatory settlement stipulation were as follows (in millions): Year Recorded as Refunds to Customers Recorded as a Pre-tax Charge to Pension Expense 2014 $8.0 $16.7 2013 $7.6 $16.5 October 2014 Idaho Settlement Stipulation: In October 2014, the IPUC issued an order approving an extension, with modifications, of the terms of the December 2011 Idaho settlement stipulation for the period from 2015 through 2019, or until the terms are otherwise modified or terminated by order of the IPUC or the full $45 million of additional ADITC contemplated by the settlement stipulation has been amortized. The provisions of the new settlement stipulation are as follows: •If Idaho Power's annual Idaho ROE in any year is less than 9.5 percent, then Idaho Power may amortize up to $25 million of additional ADITC to help achieve a 9.5 percent Idaho ROE for that year, and may amortize up to a total of $45 million of additional ADITC over the 2015 through 2019 period. •If Idaho Power's annual Idaho ROE in any year exceeds 10.0 percent, the amount of earnings exceeding a 10.0 percent Idaho ROE and up to and including a 10.5 percent Idaho ROE will be allocated 75 percent to Idaho Power's Idaho customers as a rate reduction to be effective at the time of the subsequent year's power cost adjustment and 25 percent to Idaho Power. •If Idaho Power's annual Idaho ROE in any year exceeds 10.5 percent, the amount of earnings exceeding a 10.5 percent Idaho ROE will be allocated 50 percent to Idaho Power's Idaho customers as a rate reduction to be effective at the time of the subsequent year's power cost adjustment, 25 percent to Idaho Power's Idaho customers in the form of a reduction to the pension regulatory asset balancing account (to reduce the amount to be collected in the future from Idaho customers), and 25 percent to Idaho Power. •If the full $45 million of additional ADITC contemplated by the settlement stipulation has been amortized the sharing provisions would terminate. •In the event the IPUC approves a change to Idaho Power's Idaho-jurisdictional allowed return on equity as part of a general rate case proceeding seeking a rate change effective prior to January 1, 2020, the Idaho ROE thresholds (9.5 percent, 10.0 percent, and 10.5 percent) will be adjusted prospectively. Neither the settlement stipulation nor the associated IPUC order impose a moratorium on Idaho Power filing a general rate case or other form of rate proceeding during the term of the settlement stipulation. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.11 Fixed Cost Adjustment: The Idaho jurisdiction fixed cost adjustment (FCA) mechanism is designed to remove Idaho Power’s financial disincentive to invest in energy efficiency programs by separating (or decoupling) the recovery of fixed costs from the variable kilowatt-hour charge and linking it instead to a set amount per customer. The FCA mechanism is adjusted each year to collect, or refund, the difference between the allowed fixed-cost recovery amount and the actual (weather-normalized) fixed costs recovered by Idaho Power during the year. The amount of the FCA recovery is capped at no more than 3 percent of base revenue, with any excess deferred for collection in a subsequent year. The following table summarizes FCA amounts approved for collection in the prior two FCA years: FCA Year Period Rates in Effect Annual Amount (in millions) 2013 June 1, 2014-May 31, 2015 $14.9 2012 June 1, 2013-May 31, 2014 $8.9 On July 1, 2014, the IPUC opened a docket to allow Idaho Power, the IPUC Staff, and other interested parties to further evaluate the IPUC Staff's concerns regarding the application of the FCA mechanism. Concerns cited by interested parties included the application of weather-normalization, the customer count methodology, the rate adjustment cap, cross-subsidization issues, and whether the FCA mechanism is in fact effectively removing Idaho Power's disincentive to aggressively pursue energy efficiency programs. Proceedings in the FCA mechanism docket, which remains open, could result in significant changes to the FCA mechanism. Energy Efficiency and Demand Response Programs: Idaho Power has implemented and/or manages a wide range of opportunities for its customers to participate in energy efficiency and demand response programs. Typically, a majority of energy efficiency activities are funded through a rider mechanism on customer bills. Program expenditures are reported as an operating expense with an equal amount of revenues recorded in other revenues, resulting in no impact on earnings. The cumulative variance between expenditures and amounts collected through the rider is recorded as a regulatory asset or liability pending future collection from or obligation to customers. The December 2011 IPUC general rate case settlement order described above reset Idaho Power's energy efficiency rider rate at 4.0 percent of the sum of the monthly billed charges for the base rate components, a reduction from the 4.75 percent rider amount in effect prior to that date. As of December 31, 2014, the Idaho energy efficiency rider balance was a regulatory asset of $0.8 million. On June 12, 2013, the IPUC issued an order authorizing Idaho Power to recover custom efficiency program incentive payments, including the then-current regulatory asset balance of approximately $14 million, as well as subsequent custom efficiency program incentive payments, through the Idaho energy efficiency rider mechanism. As a result of the order, Idaho Power recognized the balance as other revenue and energy efficiency program expenses in 2013. Oregon Regulatory Matters Oregon Base Rate Changes: On February 23, 2012, the OPUC issued an order approving a settlement stipulation that provided for a $1.8 million base rate increase, a return on equity of 9.9 percent, and an overall rate of return of 7.757 percent in the Oregon jurisdiction. New rates in conformity with the settlement stipulation were effective March 1, 2012. Subsequently, on September 20, 2012, the OPUC issued an order approving an approximately $3.0 million increase in annual Oregon jurisdiction base rates, effective October 1, 2012, for inclusion of the Langley Gulch power plant in Idaho Power's Oregon rate base. Federal Regulatory Matters - Open Access Transmission Tariff Rates In 2006, Idaho Power moved from a fixed rate to a formula rate for transmission service provided under its OATT, which allows Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.12 transmission rates to be updated annually based primarily on financial and operational data Idaho Power files with the FERC. Idaho Power's OATT rates submitted to the FERC in Idaho Power's three most recent annual OATT Final Informational Filings were as follows: Applicable Period OATT Rate (per kW-year) October 1, 2014 to September 30, 2015 $ 22.71 October 1, 2013 to September 30, 2014 $ 22.80 October 1, 2012 to September 30, 2013 $21.32 Idaho Power's current OATT rate is based on a net annual transmission revenue requirement of $120.8 million, which represents the OATT formulaic determination of Idaho Power's net cost of providing OATT-based transmission service. 4. LONG-TERM DEBT The following table summarizes Idaho Power's long-term debt at December 31 (in thousands of dollars): 2014 2013 First mortgage bonds: 6.025% Series due 2018 $ 120,000 $ 120,000 6.15% Series due 2019 100,000 100,000 4.50% Series due 2020 130,000 130,000 3.40% Series due 2020 100,000 100,000 2.95% Series due 2022 75,000 75,000 2.50% Series due 2023 75,000 75,000 6% Series due 2032 100,000 100,000 5.50% Series due 2033 70,000 70,000 5.50% Series due 2034 50,000 50,000 5.875% Series due 2034 55,000 55,000 5.30% Series due 2035 60,000 60,000 6.30% Series due 2037 140,000 140,000 6.25% Series due 2037 100,000 100,000 4.85% Series due 2040 100,000 100,000 4.30% Series due 2042 75,000 75,000 4.00% Series due 2043 75,000 75,000 Total first mortgage bonds 1,425,000 1,425,000 Pollution control revenue bonds: 5.15% Series due 2024(1) 49,800 49,800 5.25% Series due 2026(1) 116,300 116,300 Variable Rate Series 2000 due 2027 4,360 4,360 Total pollution control revenue bonds 170,460 170,460 American Falls bond guarantee 19,885 19,885 Milner Dam note guarantee 3,191 4,255 Unamortized premium/discount - net (3,034) (3,278) Total Idaho Power outstanding debt(2) 1,615,502 1,616,322 Current maturities of long-term debt (1,064) (1,064) Total long-term debt $ 1,614,438 $ 1,615,258 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.13 (1) Humboldt County and Sweetwater County Pollution Control Revenue Bonds are secured by the first mortgage, bringing the total first mortgage bonds outstanding at December 31, 2014 to $1.591 billion. (2) At December 31, 2014 and 2013, the overall effective cost of Idaho Power's outstanding debt was 5.19 percent. At December 31, 2014, the maturities for the aggregate amount of Idaho Power long-term debt outstanding were as follows (in thousands of dollars): 2015 2016 2017 2018 2019 Thereafter $1,064 $1,064 $1,064 $120,000 $100,000 $1,395,344 Long-Term Debt Issuances, Maturities, and Availability On April 8, 2013, Idaho Power issued $75 million in principal amount of 2.50% first mortgage bonds, Series I, maturing on April 1, 2023, and $75 million in principal amount of 4.00% first mortgage bonds, Series I, maturing on April 1, 2043. On October 1, 2013, Idaho Power used a portion of the net proceeds of the April 2013 sale of first mortgage bonds to satisfy its obligations upon maturity of $70 million in principal amount of 4.25% first mortgage bonds. In February 2013, Idaho Power filed applications with the IPUC, OPUC, and Wyoming Public Service Commission (WPSC) seeking authorization to issue and sell from time to time up to $500 million in aggregate principal amount of debt securities and first mortgage bonds. In April 2013, Idaho Power received orders from the IPUC, OPUC, and WPSC authorizing such issuance and sales, subject to conditions specified in the orders. The order from the IPUC approved the issuance of the securities through April 9, 2015, subject to extension upon request to the IPUC. The OPUC’s and WPSC’s orders do not impose a time limitation for issuances, but the OPUC order does impose a number of other conditions, including a maximum interest rate limit of 7 percent. In anticipation of the expiration of the prior registration statement, on May 22, 2013, IDACORP and Idaho Power filed a joint shelf registration statement with the SEC, which became effective upon filing, for the offer and sale of, in the case of Idaho Power, an unspecified principal amount of its first mortgage bonds and debt securities. On July 12, 2013, Idaho Power entered into a Selling Agency Agreement with eight banks named in the agreement in connection with the potential issuance and sale from time to time of up to $500 million aggregate principal amount of first mortgage bonds, secured medium term notes, Series J (Series J Notes), under Idaho Power’s Indenture of Mortgage and Deed of Trust, dated as of October 1, 1937, as amended and supplemented (Indenture). Also on July 12, 2013, Idaho Power entered into the Forty-seventh Supplemental Indenture, dated as of July 1, 2013, to the Indenture. The Forty-seventh Supplemental Indenture provides for, among other items, the issuance of up to $500 million in aggregate principal amount of Series J Notes pursuant to the Indenture. As of December 31, 2014, Idaho Power had not sold any first mortgage bonds, including Series J Notes, or debt securities under the Selling Agency Agreement. Mortgage: As of December 31, 2014, Idaho Power could issue under its Indenture approximately $1.6 billion of additional first mortgage bonds based on retired first mortgage bonds and total unfunded property additions. These amounts are further limited by the maximum amount of first mortgage bonds set forth in the Indenture. The mortgage of the Indenture secures all bonds issued under the Indenture equally and ratably, without preference, priority, or distinction. First mortgage bonds issued in the future will also be secured by the mortgage of the Indenture. The lien constitutes a first mortgage on all the properties of Idaho Power, subject only to certain limited exceptions including liens for taxes and assessments that are not delinquent and minor excepted encumbrances. Certain of the properties of Idaho Power are subject to easements, leases, contracts, covenants, workmen's compensation awards, and similar encumbrances and minor defects and clouds Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.14 common to properties. The mortgage of the Indenture does not create a lien on revenues or profits, or notes or accounts receivable, contracts or choses in action, except as permitted by law during a completed default, securities, or cash, except when pledged, or merchandise or equipment manufactured or acquired for resale. The mortgage of the Indenture creates a lien on the interest of Idaho Power in property subsequently acquired, other than excepted property, subject to limitations in the case of consolidation, merger, or sale of all or substantially all of the assets of Idaho Power. The Indenture requires Idaho Power to spend or appropriate 15 percent of its annual gross operating revenues for maintenance, retirement, or amortization of its properties. Idaho Power may, however, anticipate or make up these expenditures or appropriations within the five years that immediately follow or precede a particular year. On February 17, 2010, Idaho Power entered into the Forty-fifth Supplemental Indenture, dated as of February 1, 2010, to the Indenture for the purpose of increasing the maximum amount of first mortgage bonds issuable by Idaho Power from $1.5 billion to $2.0 billion. The amount issuable is also restricted by property, earnings, and other provisions of the Indenture and supplemental indentures to the Indenture. Idaho Power may amend the Indenture and increase this amount without consent of the holders of the first mortgage bonds. The Indenture requires that Idaho Power's net earnings be at least twice the annual interest requirements on all outstanding debt of equal or prior rank, including the bonds that Idaho Power may propose to issue. Under certain circumstances, the net earnings test does not apply, including the issuance of refunding bonds to retire outstanding bonds that mature in less than two years or that are of an equal or higher interest rate, or prior lien bonds. 5. NOTES PAYABLE Credit Facilities Idaho Power has in place a credit facility that may be used for general corporate purposes and commercial paper backup. Idaho Power's credit facility consists of a revolving line of credit, through the issuance of loans and standby letters of credit, not to exceed the aggregate principal amount at any one time outstanding of $300 million, including swingline loans in an aggregate principal amount at any time outstanding not to exceed $30 million. Idaho Power has the right to request an increase in the aggregate principal amount of the facility to $450 million, subject to certain conditions. The interest rate for any borrowings under the facility is based on either (1) a floating rate that is equal to the highest of the prime rate, federal funds rate plus 0.5 percent, or LIBOR rate plus 1.0 percent, or (2) the LIBOR rate, plus, in each case, an applicable margin. The margin is based on Idaho Power's senior unsecured long-term indebtedness credit rating by Moody's Investors Service, Inc., Standard and Poor's Ratings Services, and Fitch Rating Services, Inc., as set forth on a schedule to the credit agreements. Under the credit facility, the company pays a facility fee on the commitment based on the company's credit rating for senior unsecured long-term debt securities. While the credit facility provided for an original termination date of October 26, 2016, the credit agreement granted Idaho Power the right to request up to two one-year extensions, in each case subject to certain conditions. In October 2012 and October 2013, Idaho Power executed agreements with the lenders, extending the maturity date under the credit agreement to October 26, 2018. No other terms of the credit facility, including the amount of permitted borrowings, were affected by the extensions. At December 31, 2014, no loans were outstanding under Idaho Power's facility. At December 31, 2014, Idaho Power had regulatory authority to incur up to $450 million in principal amount of short-term indebtedness at any one time outstanding. Balances (in thousands of dollars) and interest rates of Idaho Power's short-term borrowings were as follows at December 31, 2014 and December 31, 2013: 2014 2013 Commercial paper balances: Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.15 At the end of year $ — $ — Average during the year $ — $ 2,209 Weighted-average interest rate At the end of the year —%—% 6. COMMON STOCK Idaho Power Common Stock No contributions were made to Idaho Power in 2014 or 2013, and no additional shares of Idaho Power common stock were issued. Restrictions on Dividends Idaho Power’s ability to pay dividends on its common stock held by IDACORP is limited to the extent payment of such dividends would violate the covenants in the credit facility or Idaho Power’s Revised Code of Conduct. A covenant under Idaho Power’s credit facility requires Idaho Power to maintain a leverage ratio of consolidated indebtedness to consolidated total capitalization, as defined therein, of no more than 65 percent at the end of each fiscal quarter. At December 31, 2014, the leverage ratio for Idaho Power was 47 percent. Based on these restrictions, Idaho Power’s dividends were limited to $944 million at December 31, 2014. There are additional facility covenants, subject to exceptions, that prohibit or restrict the sale or disposition of property without consent and any agreements restricting dividend payments to the company from any material subsidiary. At December 31, 2014, Idaho Power was in compliance with those covenants. Idaho Power’s Revised Policy and Code of Conduct relating to transactions between and among Idaho Power, IDACORP, and other affiliates, which was approved by the IPUC in April 2008, provides that Idaho Power will not pay any dividends to IDACORP that will reduce Idaho Power’s common equity capital below 35 percent of its total adjusted capital without IPUC approval. At December 31, 2014, Idaho Power's common equity capital was 53 percent of its total adjusted capital. Further, Idaho Power must obtain approval from the OPUC before it can directly or indirectly loan funds or issue notes or give credit on its books to IDACORP. Idaho Power’s articles of incorporation contain restrictions on the payment of dividends on its common stock if preferred stock dividends are in arrears. As of the date of this report, Idaho Power has no preferred stock outstanding. In addition to contractual restrictions on the amount and payment of dividends, the Federal Power Act prohibits the payment of dividends from "capital accounts." The term "capital account" is undefined in the Federal Power Act or its regulations, but Idaho Power does not believe the restriction would limit Idaho Power's ability to pay dividends out of current year earnings or retained earnings. In accordance with Section 10(d) of the Federal Power Act, Idaho Power has $13.3 million of amortization reserves established for certain of its licensed hydroelectric facilities. 7. STOCK-BASED COMPENSATION Through its parent company IDACORP, Idaho Power has two share-based compensation plans -- the 2000 Long-Term Incentive and Compensation Plan (LTICP) and the 1994 Restricted Stock Plan (RSP). These plans are intended to align employee and shareholder objectives related to IDACORP’s long-term growth. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.16 The LTICP (for officers, key employees, and directors) permits the grant of stock options, restricted stock, performance shares, and several other types of stock-based awards. The RSP (for officers and key employees) permits only the grant of restricted stock or performance-based restricted stock. At December 31, 2014, the maximum number of shares available under the LTICP and RSP were 1,166,210 and 15,796, respectively, excluding (i) issued but unvested performance-based restricted shares and (ii) issued but unvested time-based restricted shares. Stock Awards: Restricted stock awards have three-year vesting periods and entitle the recipients to dividends and voting rights. Unvested shares are restricted as to disposition and subject to forfeiture under certain circumstances. The fair value of these awards is based on the closing 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. Performance-based restricted stock awards have three-year vesting periods and entitle the recipients to voting rights. Unvested shares are restricted as to disposition, subject to forfeiture under certain circumstances, and subject to the attainment of specific performance conditions over the three-year vesting period. The performance conditions are two equally-weighted metrics, cumulative earnings per share (CEPS) and total shareholder return (TSR) relative to a peer group. Depending on the level of attainment of the performance conditions, the final number of shares awarded can range from zero to 150 percent of the target award. Dividends are accrued during the vesting period and paid out based on the final number of shares awarded. The grant-date fair value of the CEPS portion is based on the closing market value at the date of grant, reduced by the loss in time-value of the estimated future dividend payments. The fair value of this portion of the awards is charged to compensation expense over the requisite service period, based on the number of shares expected to vest. The grant-date fair value of the TSR portion is estimated using the market value at the date of grant and a statistical model that incorporates the probability of meeting performance targets based on historical returns relative to the peer group. The fair value of this portion of the awards is charged to compensation expense over the requisite service period, provided the requisite service period is rendered, regardless of the level of TSR metric attained. A summary of restricted stock and performance share activity is presented below. Share amounts represent the shares of IDACORP common stock: Number of Shares Weighted-Average Grant Date Fair Value Nonvested shares at January 1, 2014 305,984 $ 36.85 Shares granted 105,367 48.74 Shares forfeited (35,298) 46.34 Shares vested (125,657) 30.09 Nonvested shares at December 31, 2014 250,396 $ 43.91 The total fair value of shares vested during the years ended December 31, 2014 and 2013 was $6.6 million and $5.0 million, respectively. At December 31, 2014, Idaho Power had $4.6 million of total unrecognized compensation cost related to nonvested share-based compensation that was expected to vest. These costs are expected to be recognized over a weighted-average period of 1.69 years. IDACORP uses original issue and/or treasury shares for these awards. In 2014, a total of 14,599 of IDACORP common stock shares were awarded to directors of IDACORP and Idaho Power at a grant Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.17 date fair value of $56.05 per share. Directors elected to defer receipt of 8,004 of these shares, which are being held as deferred stock units with dividend equivalents reinvested in additional stock units. Stock Options: IDACORP has not granted any stock option awards since 2006 and has no plans to do so in the future. At December 31, 2014, there were no outstanding options. Compensation Expense: The following table shows the compensation cost recognized in income and the tax benefits resulting from these plans, as well as the amounts allocated to Idaho Power for those costs associated with Idaho Power’s employees (in thousands of dollars): 2014 2013 Compensation cost $ 5,458 $ 4,783 Income tax benefit 2,134 1,870 No equity compensation costs have been capitalized. 8. COMMITMENTS Purchase Obligations At December 31, 2014, Idaho Power had the following long-term commitments relating to purchases of energy, capacity, transmission rights, and fuel (in thousands of dollars): 2015 2016 2017 2018 2019 Thereafter Cogeneration and power production $ 181,468 $ 189,493 $ 229,255 $ 240,280 $ 238,501 $ 4,064,213 Power and transmission rights 6,370 5,416 3,337 1,199 1,105 4,487 Fuel 64,415 42,124 41,744 9,352 9,169 68,359 As of December 31, 2014, Idaho Power had 781 MW nameplate capacity of PURPA-related projects on-line, with an additional 521 MW nameplate capacity of projects projected to be on-line by June 1, 2017. The power purchase contracts for these projects have original contract terms ranging from one to 35 years. Idaho Power's expenses associated with PURPA-related projects were approximately $145 million in 2014 and $131 million in 2013. In addition, Idaho Power has the following long-term commitments for lease guarantees, equipment, maintenance and services, and industry related fees (in thousands of dollars): 2015 2016 2017 2018 2019 Thereafter Operating leases $ 162 $ 1,039 $ 1,065 $ 1,088 $ 1,167 $ 14,136 Equipment, maintenance, and service agreements 61,492 19,610 8,279 7,794 7,978 31,489 FERC and other industry-related fees 12,954 6,813 6,813 6,813 6,813 34,063 Idaho Power’s expense for operating leases was approximately $5.8 million in 2014 and $5.2 million in 2013. Guarantees Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.18 Through a self-bonding mechanism, Idaho Power guarantees its portion of reclamation activities and obligations at BCC, of which IERCo owns a one-third interest. This guarantee, which is renewed annually with the Wyoming Department of Environmental Quality, was $70 million at December 31, 2014, representing IERCo's one-third share of BCC's total reclamation obligation. BCC has a reclamation trust fund set aside specifically for the purpose of paying these reclamation costs. At December 31, 2014, the value of the reclamation trust fund was $67 million. During 2014 the reclamation trust fund distributed approximately $13 million for reclamation activity costs associated with the BCC surface mine. BCC periodically assesses the adequacy of the reclamation trust fund and its estimate of future reclamation costs. To ensure that the reclamation trust fund maintains adequate reserves, BCC has the ability to add a per-ton surcharge to coal sales, all of which are made to the Jim Bridger plant. Starting in 2010, BCC began applying a nominal surcharge to coal sales in order to maintain adequate reserves in the reclamation trust fund. Because of the existence of the fund and the ability to apply a per-ton surcharge, the estimated fair value of this guarantee is minimal. Idaho Power enters into financial agreements and power purchase and sale agreements that include indemnification provisions relating to various forms of claims or liabilities that may arise from the transactions contemplated by these agreements. Generally, a maximum obligation is not explicitly stated in the indemnification provisions and, therefore, the overall maximum amount of the obligation under such indemnification provisions cannot be reasonably estimated. Idaho Power periodically evaluates the likelihood of incurring costs under such indemnities based on historical experience and the evaluation of the specific indemnities. As of December 31, 2014, management believes the likelihood is remote that Idaho Power would be required to perform under such indemnification provisions or otherwise incur any significant losses with respect to such indemnification obligations. Idaho Power has not recorded any liability within the consolidated balance sheet with respect to these indemnification obligations. 9. CONTINGENCIES Idaho Power has in the past and expects in the future to become involved in various claims, controversies, disputes, and other contingent matters, including the items described in this Note 9. Some of these claims, controversies, disputes, and other contingent matters involve litigation and regulatory or other contested proceedings. The ultimate resolution and outcome of litigation and regulatory proceedings is inherently difficult to determine, particularly where (a) the remedies or penalties sought are indeterminate, (b) the proceedings are in the early stages or the substantive issues have not been well developed, or (c) the matters involve complex or novel legal theories or a large number of parties. In accordance with applicable accounting guidance Idaho Power establishes an accrual for legal proceedings when those matters proceed to a stage where they present loss contingencies that are both probable and reasonably estimable. In such cases, there may be a possible exposure to loss in excess of any amounts accrued. Idaho Power monitors those matters for developments that could affect the likelihood of a loss and the accrued amount, if any, and adjust the amount as appropriate. If the loss contingency at issue is not both probable and reasonably estimable Idaho Power does not establish an accrual and the matter will continue to be monitored for any developments that would make the loss contingency both probable and reasonably estimable. As of the date of this report, Idaho Power's accruals for loss contingencies are not material to the financial statements as a whole; however, future accruals could be material in a given period. Idaho Power's determination is based on currently available information, and estimates presented in financial statements and other financial disclosures involve significant judgment and may be subject to significant uncertainty. For matters that affect Idaho Power’s operations, Idaho Power intends to seek, to the extent permissible and appropriate, recovery through the ratemaking process of costs incurred. Western Energy Proceedings High prices for electricity, energy shortages, and blackouts in California and in western wholesale markets during 2000 and 2001 caused numerous purchasers of electricity in those markets to initiate proceedings seeking refunds or other forms of relief and the FERC to initiate its own investigations. Some of these proceedings remain pending before the FERC or are on appeal to the United Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.19 States Court of Appeals for the Ninth Circuit. Idaho Power and IESCo (as successor to IDACORP Energy L.P.) believe that settlement releases they have obtained will restrict potential claims that might result from the disposition of pending proceedings and predict that these matters will not have a material adverse effect on Idaho Power's results of operations or financial condition. However, the settlements and associated FERC orders have not fully eliminated the potential for so-called "ripple claims," which involve potential claims for refunds in the Pacific Northwest markets from an upstream seller of power based on a finding that its downstream buyer was liable for refunds as a seller of power during the relevant period. The FERC has characterized these ripple claims as "speculative." However, the FERC has refused to dismiss Idaho Power and IESCo from the proceedings in the Pacific Northwest and refused to approve portions of two settlements that provided for waivers of claims in those proceedings, despite only limited objections from two market participants to one of the two settlements and no objections to the other settlement. Idaho Power and IESCo have petitions for review of the FERC's decisions refusing to approve the waiver provision of the settlements, on the basis that the FERC failed to apply its established precedents and rules. The petitions for review are pending in the Ninth Circuit Court of Appeals. Based on its evaluation of the merits of ripple claims and the inability to estimate the potential exposure should the claims ultimately have any merit, particularly in light of Idaho Power and IESCo being both purchasers and sellers in the energy market during the relevant period, Idaho Power and IESCo have no amount accrued relating to the proceedings. To the extent the availability of any ripple claims materializes, Idaho Power and IESCo will continue to vigorously defend their positions in the proceedings. Other Proceedings Idaho Power is party to legal claims and legal and regulatory actions and proceedings in the ordinary course of business that are in addition to those discussed above and, as noted above, records an accrual for associated loss contingencies when they are probable and reasonably estimable. As of the date of this report the company believes that resolution of those matters will not have a material adverse effect on the consolidated financial statements. Idaho Power is also actively monitoring various pending environmental regulations, including the EPA's proposed rule under Section 111(d) of the Clean Air Act, that may have a significant impact on its future operations. Given uncertainties regarding the outcome, timing, and compliance plans for these environmental matters, Idaho Power is unable to estimate the financial impact of these regulations but does believe that future capital investment for infrastructure and modifications to its electric generating facilities to comply with these regulations could be significant. 10. BENEFIT PLANS Idaho Power sponsors defined benefit and other postretirement benefit plans that cover the majority of its employees. Idaho Power also sponsors a defined contribution 401(k) employee savings plan and provides certain post-employment benefits. Pension Plans Idaho Power has two pension plans – a noncontributory defined benefit pension plan (pension plan) and a nonqualified defined benefit pension plan for certain senior management employees called the Security Plan for Senior Management Employees (SMSP). Idaho Power also has a nonqualified defined benefit pension plan for directors that was frozen in 2002. Remaining vested benefits from that plan are included with the SMSP in the disclosures below. The benefits under these plans are based on years of service and the employee's final average earnings. Idaho Power’s funding policy for the pension plan is to contribute at least the minimum required under the Employee Retirement Income Security Act of 1974 (ERISA) but not more than the maximum amount deductible for income tax purposes. In 2014 and Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.20 2013 Idaho Power elected to contribute more than the minimum required amounts in order to bring the pension plan to a more funded position, to reduce future required contributions, and to reduce Pension Benefit Guaranty Corporation premiums. The following table summarizes the changes in benefit obligations and plan assets of these plans (in thousands of dollars): Pension Plan Pension Plan SMSP SMSP 2014 2013 2014 2013 Change in benefit obligation: Benefit obligation at January 1 $ 695,093 $ 767,692 $ 77,773 $ 80,515 Service cost 25,292 31,357 1,645 2,178 Interest cost 35,415 31,830 3,856 3,258 Actuarial loss (gain) 114,496 (112,215) 15,324 (4,663) Benefits paid (25,484) (23,571) (4,188) (3,515) Projected benefit obligation at December 31 844,812 695,093 94,410 77,773 Change in plan assets: Fair value at January 1 545,092 460,862 — — Actual return on plan assets 10,111 77,801 — — Employer contributions 30,000 30,000 — — Benefits paid (25,484) (23,571) — — Fair value at December 31 559,719 545,092 — — Funded status at end of year $ (285,093) $ (150,001) $ (94,410) $ (77,773) Amounts recognized in the statement of financial position consist of: Other current liabilities $ — $ — $ (4,193) $ (3,905) Noncurrent liabilities (285,093) (150,001) (90,217) (73,868) Net amount recognized $ (285,093) $ (150,001) $ (94,410) $ (77,773) Amounts recognized in accumulated other comprehensive income consist of: Net loss $ 263,350 $ 120,587 $ 38,808 $ 26,102 Prior service cost 295 642 857 1,077 Subtotal 263,645 121,229 39,665 27,179 Less amount recorded as regulatory asset (263,645) (121,229) — — Net amount recognized in accumulated other comprehensive income $ — $ — $ 39,665 $ 27,179 Accumulated benefit obligation $ 719,617 $ 591,649 $ 84,684 $ 70,530 The actuarial loss affecting the change in projected benefit obligations from December 31, 2013 to December 31, 2014 is due to the reduction in the discount rates, as identified in the plan assumptions table included later in this footnote. As a non-qualified plan, the SMSP has no plan assets. However, Idaho Power has a Rabbi trust designated to provide funding for SMSP obligations. The Rabbi trust holds investments in marketable securities and corporate-owned life insurance. The fair value of these investments was approximately $65.0 million and $59.2 million at December 31, 2014 and 2013, respectively, and is reflected in Investments and in Company-owned life insurance on the consolidated balance sheets. The following table shows the components of net periodic benefit cost for these plans (in thousands of dollars). For purposes of calculating the expected return on plan assets, the market-related value of assets is equal to the fair value of the assets. Pension Plan Pension Plan SMSP SMSP 2014 2013 2014 2013 Service cost $ 25,292 $ 31,357 $ 1,645 $ 2,178 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.21 Interest cost 35,415 31,830 3,856 3,258 Expected return on plan assets (42,289) (35,755) — — Amortization of net loss 3,911 17,118 2,618 2,840 Amortization of prior service cost 347 347 220 212 Net periodic pension cost 22,676 44,897 8,339 8,488 Adjustments due to the effects of regulation(1) 12,124 (9,013) — — Net periodic benefit cost recognized for financial reporting $ 34,800 $ 35,884 $ 8,339 $ 8,488 (1) Net periodic benefit costs for the pension plan are recognized for financial reporting based upon the authorization of each regulatory jurisdiction in which Idaho Power operates. Under IPUC order, income statement recognition of pension plan costs is deferred until costs are recovered through rates. The following table shows the components of other comprehensive income for the plans (in thousands of dollars): Pension Plan Pension Plan SMSP SMSP 2014 2013 2014 2013 Actuarial (loss) gain during the year $ (146,674) $ 154,261 $ (15,324) $ 4,664 Reclassification adjustments for: Amortization of net loss 3,911 17,118 2,618 2,840 Amortization of prior service cost 347 347 220 212 Adjustment for deferred tax effects 55,678 (67,136) 4,881 (3,017) Adjustment due to the effects of regulation 86,738 (104,590) — — Other comprehensive income recognized related to pension benefit plans $ — $ — $ (7,605) $ 4,699 In 2015, Idaho Power expects to recognize as components of net periodic benefit cost $18.8 million from amortizing amounts recorded in accumulated other comprehensive income (or as a regulatory asset for the pension plan) as of December 31, 2014, relating to the pension plan and SMSP. This amount consists of $14.2 million of amortization of net loss and $0.2 million of amortization of prior service cost for the pension plan, and $4.2 million of amortization of net loss and $0.2 million of amortization of prior service cost for the SMSP. The following table summarizes the expected future benefit payments of these plans (in thousands of dollars): 2015 2016 2017 2018 2019 2020-2024 Pension Plan $ 27,634 $ 29,938 $ 32,428 $ 35,036 $ 37,644 $ 226,411 SMSP 4,274 4,198 4,262 4,134 4,291 23,868 As of December 31, 2014, Idaho Power's minimum required contribution to the pension plan is estimated to be zero in 2015, though Idaho Power plans to contribute at least $20 million to the pension plan during 2015. Postretirement Benefits Idaho Power maintains a defined benefit postretirement benefit plan (consisting of health care and death benefits) that covers all employees who were enrolled in the active-employee group plan at the time of retirement as well as their spouses and qualifying dependents. Retirees hired on or after January 1, 1999 have access to the standard medical option at full cost, with no contribution by Idaho Power. Benefits for employees who retire after December 31, 2002 are limited to a fixed amount, which has limited the growth Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.22 of Idaho Power’s future obligations under this plan. The following table summarizes the changes in benefit obligation and plan assets (in thousands of dollars): 2014 2013 Change in accumulated benefit obligation: Benefit obligation at January 1 $ 57,341 $ 72,547 Service cost 1,011 1,315 Interest cost 2,841 2,633 Actuarial loss (gain) 7,026 (16,788) Benefits paid(1) (2,220) (2,366) Benefit obligation at December 31 65,999 57,341 Change in plan assets: Fair value of plan assets at January 1 37,111 33,387 Actual return on plan assets 3,888 6,212 Employer contributions(1) (404) (122) Benefits paid(1) (2,220) (2,366) Fair value of plan assets at December 31 38,375 37,111 Funded status at end of year (included in noncurrent liabilities) $ (27,624) $ (20,230) (1) Contributions and benefits paid are each net of $3,379 thousand and $3,272 thousand of plan participant contributions, and $344 thousand and $372 thousand of Medicare Part D subsidy receipts for 2014 and 2013, respectively. Amounts recognized in accumulated other comprehensive income consist of the following (in thousands of dollars): 2014 2013 Net loss $ 759 $ (4,974) Prior service cost 145 328 Subtotal 904 (4,646) Less amount recognized in regulatory assets (904) 4,646 Net amount recognized in accumulated other comprehensive income $ — $ — The net periodic postretirement benefit cost was as follows (in thousands of dollars): 2014 2013 Service cost $ 1,011 $ 1,315 Interest cost 2,841 2,633 Expected return on plan assets (2,595) (2,328) Amortization of net loss — 98 Amortization of prior service cost 183 (229) Amortization of unrecognzied transition obligation — — Net periodic postretirement benefit cost $ 1,440 $ 1,489 The following table shows the components of other comprehensive income for the plan (in thousands of dollars): 2014 2013 Actuarial (loss) gain during the year $ (5,733) $ 20,673 Reclassification adjustments for: Amortization of net loss — 98 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.23 Amortization of prior service cost 183 (229) Adjustment for deferred tax effects 2,170 (8,031) Adjustment due to the effects of regulation 3,380 (12,511) Other comprehensive income related to postretirement benefit plans $ — $ — In 2015, Idaho Power expects to recognize as a component of net periodic benefit cost $15 thousand from amortizing amounts recorded in accumulated other comprehensive income as of December 31, 2014, relating to the postretirement benefit plan. The entire amount represents $15 thousand of amortization of prior service cost. Medicare Act: The Medicare Prescription Drug, Improvement and Modernization Act of 2003 was signed into law in December 2003 and established a prescription drug benefit under Medicare Part D, as well as a federal subsidy to sponsors of retiree health care benefit plans that provide a prescription drug benefit that is at least actuarially equivalent to Medicare’s prescription drug coverage. The following table summarizes the expected future benefit payments of the postretirement benefit plan and expected Medicare Part D subsidy receipts (in thousands of dollars): 2015 2016 2017 2018 2019 2020-2024 Expected benefit payments $ 3,970 $ 4,040 $ 4,090 $ 4,160 $ 4,210 $ 21,310 Expected Medicare Part D subsidy receipts 390 430 470 520 560 3,560 Plan Assumptions The following table sets forth the weighted-average assumptions used at the end of each year to determine benefit obligations for all Idaho Power-sponsored pension and postretirement benefits plans: Pension Plan Pension Plan SMSP SMSP Postretirement Benefits Postretirement Benefits 2014 2013 2014 2013 2014 2013 Discount rate 4.25 % 5.20 % 4.20 % 5.10 % 4.20 % 5.15 % Rate of compensation increase(1)4.30 % 4.38 % 4.50 % 4.50 % — — Medical trend rate — — — — 6.4 % 6.8 % Dental trend rate — — — — 5.0 % 5.0 % Measurement date 12/31/2014 12/31/2013 12/31/2014 12/31/2013 12/31/2014 12/31/2013 (1) The 2014 rate of compensation increase assumption for the pension plan includes an inflation component of 2.75% plus a 1.55% composite merit increase component that is based on employees' years of service. Merit salary increases are assumed to be 8.0% for employees in their first year of service and scale down to 0% for employees in their fortieth year of service and beyond. The following table sets forth the weighted-average assumptions used to determine net periodic benefit cost for all Idaho Power-sponsored pension and postretirement benefit plans: Pension Plan Pension Plan SMSP SMSP Postretiremen t Benefits Postretiremen t Benefits 2014 2013 2014 2013 2014 2013 Discount rate 5.20 % 4.20 % 5.10 % 4.15 % 5.15 % 4.20 % Expected long-term rate of return on assets 7.75 % 7.75 % — — 7.25 % 7.25 % Rate of compensation increase 4.30 % 4.38 % 4.50 % 4.50 % — — Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.24 Medical trend rate — — — — 6.4 % 6.8 % Dental trend rate — — — — 5.0 %5.0 % The assumed health care cost trend rate used to measure the expected cost of health benefits covered by the postretirement plan was 6.4 percent in 2014 and is assumed to decrease gradually to 5.1 percent by 2093. The assumed dental cost trend rate used to measure the expected cost of dental benefits covered by the plan was 5.0 percent for all years. A one percentage point change in the assumed health care cost trend rate would have the following effects at December 31, 2014 (in thousands of dollars): One-Percentage-Point Increase One-Percentage-Point Decrease Effect on total of cost components $ 325 $ (241) Effect on accumulated postretirement benefit obligation 3,426 (2,657) Plan Assets Pension Asset Allocation Policy: The target allocation and actual allocations at December 31, 2014 for the pension asset portfolio by asset class is set forth below: Asset Class Target Allocation Actual Allocation December 31, 2014 Debt securities 24 % 24 % Equity securities 54 % 55 % Real estate 6 % 6 % Other plan assets 16 % 15 % Total 100 %100 % Assets are rebalanced as necessary to keep the portfolio close to target allocations. The plan’s principal investment objective is to maximize total return (defined as the sum of realized interest and dividend income and realized and unrealized gain or loss in market price) consistent with prudent parameters of risk and the liability profile of the portfolio. Emphasis is placed on preservation and growth of capital along with adequacy of cash flow sufficient to fund current and future payments to pensioners. The three major goals in Idaho Power’s asset allocation process are to: •determine if the investments have the potential to earn the rate of return assumed in the actuarial liability calculations; •match the cash flow needs of the plan. Idaho Power sets bond allocations sufficient to cover at least five years of benefit payments and cash allocations sufficient to cover the current year benefit payments. Idaho Power then utilizes growth instruments (equities, real estate, venture capital) to fund the longer-term liabilities of the plan; and •maintain a prudent risk profile consistent with ERISA fiduciary standards. Allowable plan investments include stocks and stock funds, investment-grade bonds and bond funds, core real estate funds, private equity funds, and cash and cash equivalents. With the exception of real estate holdings and private equity, investments must be readily marketable so that an entire holding can be disposed of quickly with only a minor effect upon market price. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.25 Rate-of-return projections for plan assets are based on historical risk/return relationships among asset classes. The primary measure is the historical risk premium each asset class has delivered versus the yield on the Moody's AA Corporate Bond Index. This historical risk premium is then added to the current yield on the Moody's AA Corporate Bond Index. Additional analysis is performed to measure the expected range of returns, as well as worst-case and best-case scenarios. Based on the current low interest rate environment, current rate-of-return expectations are lower than the nominal returns generated over the past 20 years when interest rates were generally much higher. Idaho Power’s asset modeling process also utilizes historical market returns to measure the portfolio’s exposure to a “worst-case” market scenario, to determine how much performance could vary from the expected “average” performance over various time periods. This “worst-case” modeling, in addition to cash flow matching and diversification by asset class and investment style, provides the basis for managing the risk associated with investing portfolio assets. Fair Value of Plan Assets: Idaho Power classifies its pension plan and postretirement benefit plan investments using the three-level fair value hierarchy described in Note 15. The following table presents the fair value of the plans' investments by asset category (in thousands of dollars). If the inputs used to measure the securities fall within different levels of the hierarchy, the categorization is based on the lowest level input (Level 3 being the lowest) that is significant to the fair value measurement of the security. Level 1 Level 2 Level 3 Total Assets at December 31, 2014 Pension plan assets: Cash and cash equivalents $ 19,190 $ — $ — $ 19,190 Short-term bonds — 10,991 — 10,991 Intermediate bonds — 101,867 — 101,867 Long-term bonds — 21,615 — 21,615 Equity Securities: Large-Cap 66,151 — — 66,151 Equity Securities: Mid-Cap 68,974 — — 68,974 Equity Securities: Small-Cap 50,972 — — 50,972 Equity Securities: Micro-Cap 22,962 — — 22,962 Equity Securities: International 6,555 57,705 — 64,260 Equity Securities: Emerging Markets 8,629 22,915 — 31,544 Real estate — — 33,996 33,996 Private market investments — — 37,118 37,118 Commodities funds — 30,079 — 30,079 Total pension assets $ 243,433 $ 245,172 $ 71,114 $ 559,719 Postretirement plan assets(1) $ 11 $ 38,364 $ — $ 38,375 Assets at December 31, 2013 Pension plan assets: Cash and cash equivalents $ 33,030 $ — $ — $ 33,030 Short-term bonds — 11,068 — 11,068 Intermediate bonds — 76,312 — 76,312 Long-term bonds — 19,024 — 19,024 Equity Securities: Large-Cap 71,042 — — 71,042 Equity Securities: Mid-Cap 23,346 23,112 — 46,458 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.26 Equity Securities: Small-Cap 48,998 — — 48,998 Equity Securities: Micro-Cap 24,687 — — 24,687 Equity Securities: International 19,128 74,908 — 94,036 Equity Securities: Emerging Markets 3,523 22,107 — 25,630 Equity Securities: Market Neutral 3,870 — — 3,870 Real estate — — 28,019 28,019 Private market investments — — 33,709 33,709 Commodities funds — 29,209 — 29,209 Total pension assets $ 227,624 $ 255,740 $ 61,728 $ 545,092 Postretirement plan assets(1) $ 75 $ 37,036 $ — $ 37,111 (1) The postretirement benefits assets are primarily life insurance contracts. For the year ended December 31, 2014, the only significant transfer in and out of Levels 1, 2, or 3 was $23.1 million of mid-cap equity security investments that were transferred from Level 2 to Level 1. For the year ended December 31, 2013, there were no significant transfers into or out of Levels 1, 2, or 3. The following table presents a reconciliation of the beginning and ending balances of the fair value measurements using significant unobservable inputs (Level 3) (in thousands of dollars): Private Equity Real Estate Total Beginning balance - January 1, 2013 $ 30,507 $ 27,874 $ 58,381 Realized gains — 739 739 Unrealized gains 2,941 1,579 4,520 Purchases 89 4,726 4,815 Sales — (6,899) (6,899) Settlements 172 — 172 Ending balance - December 31, 2013 33,709 28,019 61,728 Realized gains 1,430 866 2,296 Unrealized (losses) gains (545) 1,305 760 Purchases 2,434 3,806 6,240 Settlements 90 — 90 Ending balance - December 31, 2014 $ 37,118 $ 33,996 $ 71,114 Fair Value Measurement of Level 2 and Level 3 Plan Asset Inputs: Level 2 Bonds, Equity Securities, and Level 2 Commodities: These investments represent U.S. government and agency bonds, corporate bonds, and commingled funds consisting of publicly traded equity securities or exchange-traded commodity contracts and other contractual claims to commodity holdings. The U.S. government and agency bonds, as well as the corporate bonds, are not traded on an exchange and are valued utilizing quoted prices for similar assets or liabilities in active markets. The commingled funds themselves are not publicly traded, and therefore no publicly quoted market price is readily available. The value of these investments is calculated by the custodian for the fund company on a monthly basis, and is based on market prices of the assets held by the commingled fund divided by the number of fund shares outstanding. Level 2 Postretirement Assets: These assets represent an investment in a life insurance contract and are recorded at fair value, which is the cash surrender value, less any unpaid expenses. The cash surrender value of this insurance contract is contractually equal to the Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.27 insurance contract's proportionate share of the market value of an associated investment account held by the insurer. The investments held by the insurer's investment account are all instruments traded on exchanges with readily determinable market prices. Level 3 Real Estate: Real estate holdings represent investments in open-ended commingled real estate funds. As the property interests held in these real estate funds are not frequently traded, establishing the market value of the property interests held by the fund, and the resulting unit value of fund shareholders, is based on unobservable inputs including property appraisals by the fund company, property appraisals by independent appraisal firms, analysis of the replacement cost of the property, discounted cash flows generated by property rents and changes in property values, and comparisons with sale prices of similar properties in similar markets. These open-ended real estate funds also furnish annual audited financial statements that are also used to further validate the information provided. Level 3 Private Market Investments: Private market investments represent two categories: fund of hedge funds and venture capital funds. These funds are valued by the fund company based on the estimated fair value of the underlying fund holdings divided by the fund shares outstanding. Some hedge fund strategies utilize securities with readily available market prices, while others utilize less liquid investment vehicles that are valued based on unobservable inputs including cost, operating results, recent funding activity, or comparisons with similar investment vehicles. Venture capital fund investments are valued by the fund company based on estimated fair value of the underlying fund holdings divided by the fund shares outstanding. Some venture capital investments have progressed to the point that they have readily available exchange-based market valuations. Early stage venture investments are valued based on unobservable inputs including cost, operating results, discounted cash flows, the price of recent funding events, or pending offers from other viable entities. These private market investments furnish annual audited financial statements that are also used to further validate the information provided. The fair value of the Level 3 assets is determined based on pricing provided or reviewed by third-party vendors to our investment managers. While the input amounts used by the pricing vendors in determining fair value are not provided, and therefore unavailable for Idaho Power's review, the asset results are reviewed and monitored to ensure the fair values are reasonable and in line with market experience in similar assets classes. Additionally, the audited financial statements of the funds are reviewed at the time they are issued. Employee Savings Plan Idaho Power has a defined contribution plan designed to comply with Section 401(k) of the Internal Revenue Code and that covers substantially all employees. Idaho Power matches specified percentages of employee contributions to the plan. Matching annual contributions were approximately $7 million each year for 2013 and 2014. Post-employment Benefits Idaho Power provides certain benefits to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, in addition to the health care benefits required under the Consolidated Omnibus Budget Reconciliation Act. These benefits include salary continuation, health care and life insurance for those employees found to be disabled under Idaho Power’s disability plans, and health care for surviving spouses and dependents. Idaho Power accrues a liability for such benefits. The post employment benefit amounts included in other deferred credits on Idaho Power’s consolidated balance sheet at December 31, 2014 and 2013 is $2.0 million and $1.9 million, respectively. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.28 11. PROPERTY, PLANT AND EQUIPMENT AND JOINTLY-OWNED PROJECTS The following table presents the major classifications of Idaho Power’s utility plant in service, annual depreciation provisions as a percent of average depreciable balance, and accumulated provision for depreciation for the years 2014 and 2013 (in thousands of dollars): 2014 2014 2013 2013 Balance Avg Rate Balance Avg Rate Production $ 2,316,941 2.48 % $ 2,272,381 2.47 % Transmission 1,016,207 2.03 % 974,697 2.01 % Distribution 1,516,933 2.72 % 1,459,666 2.72 % General and Other 398,131 5.49 % 373,658 5.91 % Total in service 5,248,212 2.68 % 5,080,402 2.69 % Accumulated provision for depreciation (2,021,074) (1,940,654) In service - net $ 3,227,138 $ 3,139,748 Idaho Power's ownership interest in three jointly-owned generating facilities is included in the table above. Under the joint operating agreements for these facilities, each participating utility is responsible for financing its share of construction, operating, and leasing costs. Idaho Power's proportionate share of operating expenses for each facility is included in the Consolidated Statements of Income. These jointly-owned facilities, including balance sheet amounts and the extent of Idaho Power’s participation, were as follows at December 31, 2014 (in thousands of dollars): Name of Plant Location Utility Plant in Service Construction Work in Progress Accumulated Provision for Depreciation Ownership %MW(1) Jim Bridger Units 1-4 Rock Springs, WY $ 569,220 $ 59,394 $ 293,432 33 771 Boardman Boardman, OR 80,951 125 60,031 10 64 Valmy Units 1 and 2 Winnemucca, NV 372,791 19,023 193,756 50 284 (1) Idaho Power’s share of nameplate capacity. IERCo, Idaho Power’s wholly-owned subsidiary, is a joint venture in BCC. Idaho Power’s coal purchases from the joint venture were $79 million in 2014 and 2013. Idaho Power has contracts to purchase the energy from four PURPA qualified facilities that are 50 percent owned by Ida-West. Idaho Power’s power purchases from these facilities were $9 million each year for 2013 and 2014. 12. ASSET RETIREMENT OBLIGATIONS (ARO) Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.29 The guidance relating to accounting for AROs requires that legal obligations associated with the retirement of property, plant, and equipment be recognized as a liability at fair value when incurred and when a reasonable estimate of the fair value of the liability can be made. Under the guidance, when a liability is initially recorded, the entity increases the carrying amount of the related long-lived asset to reflect the future retirement cost. Over time, the liability is accreted to its estimated settlement value and paid, and the capitalized cost is depreciated over the useful life of the related asset. If, at the end of the asset’s life, the recorded liability differs from the actual obligations paid, a gain or loss would be recognized. As a rate-regulated entity, Idaho Power records regulatory assets or liabilities instead of accretion, depreciation, and gains or losses, as approved by the IPUC. The regulatory assets recorded under this order do not earn a return on investment. Beginning June 1, 2012, accretion, depreciation, and gains or losses related to the Boardman generating facility have been exempted from such regulatory treatment as Idaho Power is now collecting amounts related to the decommissioning of Boardman in rates. Idaho Power’s recorded AROs relate to the removal of polychlorinated biphenyl-contaminated equipment at its distribution facilities and the reclamation and removal costs at its jointly-owned coal-fired generation facilities. In 2014, changes in estimates at its distribution facilities and at the coal-fired generation facilities resulted in a net decrease of $4.1 million in the recorded AROs. The decrease in the AROs in 2014 is primarily due to decreases in estimated future costs related to evaporation ponds at the Valmy generating facility. Idaho Power also has additional AROs associated with its transmission system, hydroelectric facilities, natural gas-fired generation facilities, and jointly owned coal-fired generation facilities; however, due to the indeterminate removal date, the fair value of the associated liabilities currently cannot be estimated and no amounts are recognized in the consolidated financial statements. The following table presents the changes in the carrying amount of AROs (in thousands of dollars): 2014 2013 Balance at beginning of year $ 25,765 $ 22,982 Accretion expense 1,061 1,041 Revisions in estimated cash flows (4,140) 2,722 Liability settled (756) (980) Balance at end of year $21,930 $25,765 13. INVESTMENTS The table below summarizes Idaho Power’s investments as of December 31 (in thousands of dollars): 2014 2013 Idaho Power investments: IERCo $ 83,477 $ 91,385 Available-for-sale equity securities 44,942 41,119 Executive deferred compensation plan investments 141 1,153 Other investments 1 1 Total Idaho Power investments 128,561 133,658 Investments in Equity Securities Investments in securities classified as available-for-sale securities are reported at fair value. Any unrealized gains or losses on Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.30 available-for-sale securities are included in income, as the fair value option has been elected for these instruments. Unrealized gains and losses on available-for-sale securities were immaterial at December 31, 2014 and December 31, 2013. The following table summarizes sales of available-for-sale securities (in thousands of dollars): 2014 2013 Proceeds from sales $ — $ 25,661 Gross realized gains from sales — 11,637 Gross realized losses from sales — — At the end of each reporting period, Idaho Power analyzes securities in loss positions to determine whether they have experienced a decline in market value that is considered other-than-temporary. At December 31, 2014 and December 31, 2013, there were no indicators of other-than-temporary impairment related to Idaho Power's investments. 14. DERIVATIVE FINANCIAL INSTRUMENTS Commodity Price Risk Idaho Power is exposed to market risk relating to electricity, natural gas, and other fuel commodity prices, all of which are heavily influenced by supply and demand. Market risk may be influenced by market participants’ nonperformance of their contractual obligations and commitments, which affects the supply of or demand for the commodity. Idaho Power uses derivative instruments, such as physical and financial forward contracts, for both electricity and fuel to manage the risks relating to these commodity price exposures. The primary objectives of Idaho Power’s energy purchase and sale activity are to meet the demand of retail electric customers, maintain appropriate physical reserves to ensure reliability, and make economic use of temporary surpluses that may develop. All of Idaho Power's derivative instruments have been entered into for the purpose of economically hedging forecasted purchases and sales, though none of these instruments have been designated as cash flow hedges. Idaho Power offsets fair value amounts recognized on its balance sheet and applies collateral related to derivative instruments executed with the same counterparty under the same master netting agreement. Idaho Power does not offset a counterparty's current derivative contracts with the counterparty's long-term derivative contracts, although Idaho Power's master netting arrangements would allow current and long-term positions to be offset in the event of default. Also, in the event of default, Idaho Power's master netting arrangements would allow for the offsetting of all transactions executed under the master netting arrangement. These types of transactions may include non-derivative instruments, derivatives qualifying for scope exceptions, receivables and payables arising from settled positions, and other forms of non-cash collateral (such as letters of credit). These types of transactions are excluded from the offsetting presented in the derivative fair value and offsetting table below. The table below presents the gains and losses on derivatives not designated as hedging instruments for the years ended December 31, 2014 and 2013 (in thousands of dollars): Location of Realized Gain/(Loss) on Derivatives Recognized in Income Gain/(Loss on Derivatives Recognized in Income(1) 2014 Gain/(Loss on Derivatives Recognized in Income(1) 2013 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.31 Financial swaps Off-system sales $ (4,119) $ (2,637) Financial swaps Purchased power (1,416) 947 Financial swaps Fuel expense 3,862 731 Financial swaps Other operations and maintenance (158) 35 Forward contracts Off-system sales 277 185 Forward contracts Purchased power (279) (196) Forward contracts Fuel expense 94 217 (1) Excludes unrealized gains or losses on derivatives, which are recorded on the balance sheet as regulatory assets or regulatory liabilities. Settlement gains and losses on electricity swap contracts are recorded on the income statement in off-system sales or purchased power depending on the forecasted position being economically hedged by the derivative contract. Settlement gains and losses on contracts for natural gas are reflected in fuel expense. Settlement gains and losses on diesel derivatives are recorded in other operations and maintenance expense. See Note 15 for additional information concerning the determination of fair value for Idaho Power’s assets and liabilities from price risk management activities. Derivative Instrument Summary The table below presents the fair values and locations of derivative instruments not designated as hedging instruments recorded on the balance sheets and reconciles the gross amounts of derivatives recognized as assets and as liabilities to the net amounts presented in the balance sheets at December 31, 2014 and 2013 (in thousands of dollars): Asset Derivatives Asset Derivatives Asset Derivatives Balance Sheet Location Gross Fair Value Amounts Offset Net Assets December 31, 2014 Current: Financial swaps Other current assets $ 2,509 $ (2,002)(1) $ 507 Financial swaps Other current liabilities 379 (379) — Forward contracts Other current assets 64 — 64 Forward contracts Other current liabilities — — — Long-term: Forward contracts Other assets 63 — 63 Total $ 3,015 $ (2,381) $ 634 December 31, 2013 Current: Financial swaps Other current assets $ 1,451 $ (175) $ 1,276 Financial swaps Other current liabilities 373 (373) 0 Forward contracts Other current assets 109 — 109 Forward contracts Other current liabilities — — 0 Long-term: Financial swaps Other assets 189 (28) 161 Forward contracts Other assets 126 — 126 Total $ 2,248 $ (576) $ 1,672 Liability Derivatives Liability Derivatives Liability Derivatives Balance Sheet Location Gross Fair Value Amounts Offset Net Assets December 31, 2014 Current: Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.32 Financial swaps Other current assets $ 756 $ (756) $ — Financial swaps Other current liabilities 4,335 (379) 3,956 Forward contracts Other current assets — — — Forward contracts Other current liabilities 5 — 5 Long-term: Forward contracts Other assets — — — Total $ 5,096 $ (1,135) $ 3,961 December 31, 2013 Current: Financial swaps Other current assets $ 175 $ (175) $ — Financial swaps Other current liabilities 1,975 (1,429)(1) 546 Forward contracts Other current assets — — — Forward contracts Other current liabilities 26 — 26 Long-term: Financial swaps Other assets 28 (28) — Forward contracts Other assets — — — Total $ 2,204 $ (1,632) $ 572 (1) Current asset and current liability derivative amounts offset include $1.2 million and $1.1 million of collateral payable and receivable for the periods ending December 31, 2014 and 2013, respectively. The table below presents the volumes of derivative commodity forward contracts and swaps outstanding at December 31, 2014 and 2013 (in thousands of units): Commodity Units December 31, 2014 December 31, 2013 Electricity purchases MWh 115 89 Electricity sales MWh 238 603 Natural gas purchases MMBtu 6,913 10,804 Natural gas sales MMBtu 409 555 Diesel purchases Gallons 243 906 Credit Risk At December 31, 2014, Idaho Power did not have material credit risk exposure from financial instruments, including derivatives. Idaho Power monitors credit risk exposure through reviews of counterparty credit quality, corporate-wide counterparty credit exposure, and corporate-wide counterparty concentration levels. Idaho Power manages these risks by establishing credit and concentration limits on transactions with counterparties and requiring contractual guarantees, cash deposits, or letters of credit from counterparties or their affiliates, as deemed necessary. Idaho Power’s physical power contracts are commonly under Western Systems Power Pool agreements, physical gas contracts are usually under North American Energy Standards Board contracts, and financial transactions are usually under International Swaps and Derivatives Association, Inc. contracts. These contracts contain adequate assurance clauses requiring collateralization if a counterparty has debt that is downgraded below investment grade by at least one rating agency. Credit-Contingent Features Certain of Idaho Power's derivative instruments contain provisions that require Idaho Power's unsecured debt to maintain an investment grade credit rating from Moody's Investors Service and Standard & Poor's Ratings Services. If Idaho Power's unsecured debt were to fall below investment grade, it would be in violation of these provisions, and the counterparties to the derivative instruments could request immediate payment or demand immediate and ongoing full overnight collateralization on derivative Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.33 instruments in net liability positions. The aggregate fair value of all derivative instruments with credit-risk-related contingent features that were in a liability position at December 31, 2014, was $5.1 million. Idaho Power posted no cash collateral related to this amount. If the credit-risk-related contingent features underlying these agreements were triggered on December 31, 2014, Idaho Power would have been required to post an additional $5.9 million of cash collateral to its counterparties. 15. FAIR VALUE MEASUREMENTS Idaho Power has categorized its financial instruments into a three-level fair value hierarchy, based on the priority of the inputs to the valuation technique. 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 financial instruments fall within different levels of the hierarchy, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. Financial assets and liabilities recorded on the consolidated balance sheets are categorized based on the inputs to the valuation techniques as follows: • Level 1: Financial assets and liabilities whose values are based on unadjusted quoted prices for identical assets or liabilities in an active market that Idaho Power has the ability to access. • Level 2: Financial assets and liabilities whose values are based on the following: a) quoted prices for similar assets or liabilities in active markets; b) quoted prices for identical or similar assets or liabilities in non-active markets; c) pricing models whose inputs are observable for substantially the full term of the asset or liability; and d) pricing models whose inputs are derived principally from or corroborated by observable market data through correlation or other means for substantially 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 techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. Idaho Power’s assessment of a particular input's significance to the fair value measurement requires judgment and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy. An item recorded at fair value is reclassified among levels when changes in the nature of valuation inputs cause the item to no longer meet the criteria for the level in which it was previously categorized. There were no transfers between levels or material changes in valuation techniques or inputs during the years ended December 31, 2014 and 2013. The following table presents information about Idaho Power’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2014 and 2013 (in thousands of dollars): December 31, 2014 December 31, 2013 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.34 Derivatives $506 $ 128 $ —$ 634 $ 1,437 $ 235 $ —$ 1,672 Money market funds 100 — —100 100 — —100 Trading securities: Equity securities 141 — —141 1,153 — —1,153 Available-for-sale securities: Equity securities 44,942 — —44,942 41,119 — —41,119 Liabilities: Derivatives $17 $3,944 $—$3,961 $546 $26 $—$572 Idaho Power’s derivatives are contracts entered into as part of its management of loads and resources. Electricity derivatives are valued on the Intercontinental Exchange (ICE) with quoted prices in an active market. Natural gas and diesel derivative valuations are performed using New York Mercantile Exchange (NYMEX) and ICE pricing, adjusted for location basis, which are also quoted under NYMEX and ICE pricing. Trading securities consist of employee-directed investments held in a Rabbi Trust and are related to an executive deferred compensation plan. Available-for-sale securities are related to the SMSP and are held in a Rabbi Trust and are actively traded money market and equity funds with quoted prices in active markets. The table below presents the carrying value and estimated fair value of financial instruments that are not reported at fair value, as of December 31, 2014 and 2013, using available market information and appropriate valuation methodologies (in thousands of dollars): December 31, 2014 December 31, 2013 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Liabilities: Long-term debt(1)$1,615,502 $1,788,197 $1,616,322 $1,600,248 (1) Long-term debt is categorized as Level 2 within the fair value hierarchy, as defined earlier in this Note 15. Long-term debt is not traded on an exchange and is valued using quoted rates for similar debt in active markets. Carrying values for cash and cash equivalents, deposits, customer and other receivables, notes payable, accounts payable, interest accrued, and taxes accrued approximate fair value. 16. CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME Comprehensive income includes net income, unrealized holding gains and losses on available-for-sale marketable securities, and amounts related to the SMSP. The table below presents changes in components of accumulated other comprehensive income (AOCI), net of tax, during the years ended December 31, 2014 and 2013 (in thousands of dollars). Items in parentheses indicate reductions to AOCI. Unrealized Gains and Losses on Available-for-Sale Securities Defined Benefit Pension Items Total December 31, 2014 Balance at beginning of period $ — $ (16,553) $ (16,553) Other comprehensive income before reclassifications — (9,333) (9,333) Amounts reclassified from AOCI — 1,728 1,728 Net current-period other comprehensive income — (7,605) (7,605) Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.35 Balance at end of period $ — $ (24,158) $ (24,158) December 31, 2013 Balance at beginning of period $ 4,136 $ (21,252) $ (17,116) Other comprehensive income before reclassifications 2,951 2,840 5,791 Amounts reclassified from AOCI (7,087) 1,859 (5,228) Net current-period other comprehensive income (4,136) 4,699 563 Balance at end of period $ — $ (16,553) $ (16,553) The table below presents amounts reclassified out of components of AOCI and the income statement location of those amounts reclassified during the years ended December 31, 2014 and 2013 (in thousands of dollars). Items in parentheses indicate increases to net income. Amount Reclassified from AOCI 2014 Amount Reclassified from AOCI 2013 Unrealized gains on available-for-sale securities Realized gain on sale of securities, before tax(1) $ — $ (11,637) Tax benefit(2) — 4,550 Net of tax — (7,087) Amortization of defined benefit pension items(3) Prior service cost 220 212 Net loss 2,618 2,839 Total before tax 2,838 3,051 Tax benefit(2) (1,110) (1,192) Net of tax 1,728 1,859 Total reclassification for the period $ 1,728 $ (5,228) (1) The realized gain is included in Idaho Power's consolidated income statement in other income (expense), net. (2) The tax benefit is included in income tax expense (benefit) in the consolidated income statement of Idaho Power. (3) Amortization of these items is included in Idaho Power's consolidated income statement in other expense, net. 17. RELATED PARTY TRANSACTIONS IDACORP: Idaho Power performs corporate functions such as financial, legal, and management services for IDACORP and its subsidiaries. Idaho Power charges IDACORP for the costs of these services based on service agreements and other specifically identified costs. For these services Idaho Power billed IDACORP $1.4 million in 2014 and $1.0 million in 2013. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.36 Ida-West: Idaho Power purchases all of the power generated by four of Ida-West’s hydroelectric projects located in Idaho. Idaho Power paid $9 million to Ida-West in each year for 2013 and 2014. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88)Page 123.37 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES Idaho Power Company X 04/15/2015 2014/Q4 Line No. 1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. 2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. 3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote. 4. Report data on a year-to-date basis. Other Adjustments (e) Foreign Currency Hedges (d) Minimum Pension Liability adjustment (net amount) (c) Unrealized Gains and Losses on Available- for-Sale Securities (b) Item (a) 4,136,553 ( 21,252,222) Balance of Account 219 at Beginning of Preceding Year 1 ( 7,087,026) 1,858,601 Preceding Qtr/Yr to Date Reclassifications from Acct 219 to Net Income 2 2,950,473 2,840,246 Preceding Quarter/Year to Date Changes in Fair Value 3 ( 4,136,553) 4,698,847Total (lines 2 and 3) 4 ( 16,553,375) Balance of Account 219 at End of Preceding Quarter/Year 5 ( 16,553,375) Balance of Account 219 at Beginning of Current Year 6 1,728,379 Current Qtr/Yr to Date Reclassifications from Acct 219 to Net Income 7 ( 9,333,003) Current Quarter/Year to Date Changes in Fair Value 8 ( 7,604,624)Total (lines 7 and 8) 9 ( 24,157,999) Balance of Account 219 at End of Current Quarter/Year 10 FERC FORM NO. 1 (NEW 06-02)Page 122a Other Cash Flow Hedges [Specify] (g) Other Cash Flow Hedges Interest Rate Swaps (f) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Total Comprehensive Income (j) Net Income (Carried Forward from Page 117, Line 78) (i) Totals for each category of items recorded in Account 219 (h) ( 17,115,669) 1 ( 5,228,425) 2 5,790,719 3 176,741,143 177,303,437 562,294 4 ( 16,553,375) 5 ( 16,553,375) 6 1,728,379 7 ( 9,333,003) 8 189,386,993 181,782,369( 7,604,624) 9 ( 24,157,999) 10 FERC FORM NO. 1 (NEW 06-02)Page 122b Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.(b)(a) Classification Electric (c) FOR DEPRECIATION. AMORTIZATION AND DEPLETION Total Company for the Current Year/Quarter Ended Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in column (h) common function. Utility Plant 1 In Service 2 5,248,212,331 5,248,212,331Plant in Service (Classified) 3 Property Under Capital Leases 4 Plant Purchased or Sold 5 Completed Construction not Classified 6 Experimental Plant Unclassified 7 5,248,212,331 5,248,212,331Total (3 thru 7) 8 Leased to Others 9 7,090,431 7,090,431Held for Future Use 10 401,929,509 401,929,509Construction Work in Progress 11 Acquisition Adjustments 12 5,657,232,271 5,657,232,271Total Utility Plant (8 thru 12) 13 2,021,073,827 2,021,073,827Accum Prov for Depr, Amort, & Depl 14 3,636,158,444 3,636,158,444Net Utility Plant (13 less 14) 15 Detail of Accum Prov for Depr, Amort & Depl 16 In Service: 17 1,997,908,418 1,997,908,418Depreciation 18 Amort & Depl of Producing Nat Gas Land/Land Right 19 Amort of Underground Storage Land/Land Rights 20 23,165,409 23,165,409Amort of Other Utility Plant 21 2,021,073,827 2,021,073,827Total In Service (18 thru 21) 22 Leased to Others 23 Depreciation 24 Amortization and Depletion 25 Total Leased to Others (24 & 25) 26 Held for Future Use 27 Depreciation 28 Amortization 29 Total Held for Future Use (28 & 29) 30 Abandonment of Leases (Natural Gas) 31 Amort of Plant Acquisition Adj 32 2,021,073,827 2,021,073,827Total Accum Prov (equals 14) (22,26,30,31,32) 33 FERC FORM NO. 1 (ED. 12-89) Page 200 (g) Common (h) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No. FOR DEPRECIATION. AMORTIZATION AND DEPLETION Gas Other (Specify) (d) (e) (f) Other (Specify)Other (Specify) 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 FERC FORM NO. 1 (ED. 12-89) Page 201 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of NUCLEAR FUEL MATERIALS (Account 120.1 through 120.6 and 157) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description of item Balance (c)(b)(a) Changes during YearBeginning of Year Additions 1. Report below the costs incurred for nuclear fuel materials in process of fabrication, on hand, in reactor, and in cooling; owned by the respondent. 2. If the nuclear fuel stock is obtained under leasing arrangements, attach a statement showing the amount of nuclear fuel leased, the quantity used and quantity on hand, and the costs incurred under such leasing arrangements. Nuclear Fuel in process of Refinement, Conv, Enrichment & Fab (120.1) 1 Fabrication 2 Nuclear Materials 3 Allowance for Funds Used during Construction 4 (Other Overhead Construction Costs, provide details in footnote) 5 SUBTOTAL (Total 2 thru 5) 6 Nuclear Fuel Materials and Assemblies 7 In Stock (120.2) 8 In Reactor (120.3) 9 SUBTOTAL (Total 8 & 9) 10 Spent Nuclear Fuel (120.4) 11 Nuclear Fuel Under Capital Leases (120.6) 12 (Less) Accum Prov for Amortization of Nuclear Fuel Assem (120.5) 13 TOTAL Nuclear Fuel Stock (Total 6, 10, 11, 12, less 13) 14 Estimated net Salvage Value of Nuclear Materials in line 9 15 Estimated net Salvage Value of Nuclear Materials in line 11 16 Est Net Salvage Value of Nuclear Materials in Chemical Processing 17 Nuclear Materials held for Sale (157) 18 Uranium 19 Plutonium 20 Other (provide details in footnote): 21 TOTAL Nuclear Materials held for Sale (Total 19, 20, and 21) 22 FERC FORM NO. 1 (ED. 12-89)Page 202 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of NUCLEAR FUEL MATERIALS (Account 120.1 through 120.6 and 157) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Balance (f)(e)(d) Changes during Year End of YearAmortization Other Reductions (Explain in a footnote) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 FERC FORM NO. 1 (ED. 12-89) Page 203 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Account Balance Additions (c)(b)(a) Beginning of Year 1. Report below the original cost of electric plant in service according to the prescribed accounts. 2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold; Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric. 3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year. 4. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and reductions in column (e) adjustments. 5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts. 6. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d) 1. INTANGIBLE PLANT 1 (301) Organization 5,703 2 (302) Franchises and Consents 29,492,883 -196,102 3 (303) Miscellaneous Intangible Plant 32,001,618 2,704,134 4 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4) 61,500,204 2,508,032 5 2. PRODUCTION PLANT 6 A. Steam Production Plant 7 (310) Land and Land Rights 1,707,109 5,099 8 (311) Structures and Improvements 147,607,746 5,720,605 9 (312) Boiler Plant Equipment 574,685,386 30,968,367 10 (313) Engines and Engine-Driven Generators 11 (314) Turbogenerator Units 157,130,004 2,456,602 12 (315) Accessory Electric Equipment 69,526,524 625,133 13 (316) Misc. Power Plant Equipment 16,424,380 535,355 14 (317) Asset Retirement Costs for Steam Production 10,045,806 15 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15) 977,126,955 40,311,161 16 B. Nuclear Production Plant 17 (320) Land and Land Rights 18 (321) Structures and Improvements 19 (322) Reactor Plant Equipment 20 (323) Turbogenerator Units 21 (324) Accessory Electric Equipment 22 (325) Misc. Power Plant Equipment 23 (326) Asset Retirement Costs for Nuclear Production 24 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24) 25 C. Hydraulic Production Plant 26 (330) Land and Land Rights 30,921,432 267,825 27 (331) Structures and Improvements 172,021,110 3,009,623 28 (332) Reservoirs, Dams, and Waterways 253,221,758 9,357,143 29 (333) Water Wheels, Turbines, and Generators 201,680,871 5,615,318 30 (334) Accessory Electric Equipment 52,291,611 4,995,191 31 (335) Misc. Power PLant Equipment 21,004,289 812,228 32 (336) Roads, Railroads, and Bridges 8,183,435 1,401,205 33 (337) Asset Retirement Costs for Hydraulic Production 34 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34) 739,324,506 25,458,533 35 D. Other Production Plant 36 (340) Land and Land Rights 2,690,006 37 (341) Structures and Improvements 133,753,938 7,148,416 38 (342) Fuel Holders, Products, and Accessories 7,982,028 2,470,519 39 (343) Prime Movers 236,639,588 4,939,595 40 (344) Generators 73,353,524 -6,998,268 41 (345) Accessory Electric Equipment 95,671,190 -7,063,625 42 (346) Misc. Power Plant Equipment 5,839,469 407,924 43 (347) Asset Retirement Costs for Other Production 44 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44) 555,929,743 904,561 45 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45) 2,272,381,204 66,674,255 46 Page 204FERC FORM NO. 1 (REV. 12-05) ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Account Balance Additions (c)(b)(a) Beginning of Year 3. TRANSMISSION PLANT 47 (350) Land and Land Rights 36,087,730 102,069 48 (352) Structures and Improvements 70,075,081 2,716,121 49 (353) Station Equipment 388,935,103 13,971,575 50 (354) Towers and Fixtures 162,004,612 6,341,023 51 (355) Poles and Fixtures 129,115,202 14,311,741 52 (356) Overhead Conductors and Devices 188,088,876 9,279,054 53 (357) Underground Conduit 54 (358) Underground Conductors and Devices 55 (359) Roads and Trails 390,266 56 (359.1) Asset Retirement Costs for Transmission Plant 57 TOTAL Transmission Plant (Enter Total of lines 48 thru 57) 974,696,870 46,721,583 58 4. DISTRIBUTION PLANT 59 (360) Land and Land Rights 4,859,147 316,069 60 (361) Structures and Improvements 32,820,611 913,719 61 (362) Station Equipment 196,765,816 5,794,037 62 (363) Storage Battery Equipment 63 (364) Poles, Towers, and Fixtures 235,549,416 7,425,968 64 (365) Overhead Conductors and Devices 126,034,768 3,619,432 65 (366) Underground Conduit 46,289,611 1,157,996 66 (367) Underground Conductors and Devices 207,476,280 12,302,488 67 (368) Line Transformers 471,882,211 28,734,467 68 (369) Services 56,858,427 1,369,592 69 (370) Meters 73,143,443 7,766,427 70 (371) Installations on Customer Premises 2,901,563 94,180 71 (372) Leased Property on Customer Premises -38,361 2,302 72 (373) Street Lighting and Signal Systems 4,588,849 73 (374) Asset Retirement Costs for Distribution Plant 533,712 74 TOTAL Distribution Plant (Enter Total of lines 60 thru 74) 1,459,665,493 69,496,677 75 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT 76 (380) Land and Land Rights 77 (381) Structures and Improvements 78 (382) Computer Hardware 79 (383) Computer Software 80 (384) Communication Equipment 81 (385) Miscellaneous Regional Transmission and Market Operation Plant 82 (386) Asset Retirement Costs for Regional Transmission and Market Oper 83 TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83) 84 6. GENERAL PLANT 85 (389) Land and Land Rights 16,579,675 -4,824 86 (390) Structures and Improvements 102,938,584 4,701,008 87 (391) Office Furniture and Equipment 40,898,058 7,308,118 88 (392) Transportation Equipment 67,727,230 6,807,324 89 (393) Stores Equipment 1,908,757 45,847 90 (394) Tools, Shop and Garage Equipment 7,196,937 616,301 91 (395) Laboratory Equipment 12,444,681 806,460 92 (396) Power Operated Equipment 12,801,276 1,136,844 93 (397) Communication Equipment 43,926,012 12,801,448 94 (398) Miscellaneous Equipment 5,736,818 265,832 95 SUBTOTAL (Enter Total of lines 86 thru 95) 312,158,028 34,484,358 96 (399) Other Tangible Property 97 (399.1) Asset Retirement Costs for General Plant 98 TOTAL General Plant (Enter Total of lines 96, 97 and 98) 312,158,028 34,484,358 99 TOTAL (Accounts 101 and 106) 5,080,401,799 219,884,905 100 (102) Electric Plant Purchased (See Instr. 8) 101 (Less) (102) Electric Plant Sold (See Instr. 8) 102 (103) Experimental Plant Unclassified 103 TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103) 5,080,401,799 219,884,905 104 Page 206FERC FORM NO. 1 (REV. 12-05) (f) Transfers Balance atEnd of Year Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No.(g) Adjustments (e) Retirements (d) ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued) distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these amounts. Careful observance 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. 7. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary account classifications. 8. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classification of such plant conforming to the requirement of these pages. 9. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase, and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date 1 5,703 2 29,296,781 3 29,627,507 5,078,245 4 58,929,991 5,078,245 5 6 7 1,712,208 8 150,084,364 3,243,987 9 595,163,147 10,490,606 10 11 159,336,727 249,879 12 70,043,047 108,610 13 15,934,815 1,024,920 14 6,372,118 -3,673,688 15 998,646,426 -3,673,688 15,118,002 16 17 18 19 20 21 22 23 24 25 26 31,188,341 -916 27 175,002,423 28,310 28 262,578,901 29 207,190,561 105,628 30 56,827,891 458,911 31 21,769,922 46,595 32 9,584,640 33 34 764,142,679 -916 639,444 35 36 2,690,006 37 140,902,354 38 10,452,547 39 238,896,447 2,682,736 40 66,355,256 41 88,607,565 42 6,247,393 43 44 554,151,568 2,682,736 45 2,316,940,673 -916 -3,673,688 18,440,182 46 Page 205FERC FORM NO. 1 (REV. 12-05) (f) Transfers Balance atEnd of Year Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No.(g) Adjustments (e) Retirements (d) ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued) 47 36,146,124 -2,730 40,945 48 72,737,991 15,382 68,593 49 399,787,968 -15,001 3,103,709 50 168,186,852 158,783 51 142,597,655 829,288 52 196,360,600 1,007,330 53 54 55 390,266 56 57 1,016,207,456 -2,349 5,208,648 58 59 5,175,131 -85 60 33,716,699 16,845 34,476 61 202,030,200 -32,341 497,312 62 63 241,088,379 1,887,005 64 128,008,024 1,646,176 65 47,294,326 153,281 66 218,656,607 1,122,161 67 494,614,876 6,001,802 68 57,867,385 360,634 69 80,528,574 381,296 70 2,914,525 -16,845 64,373 71 -84,348 48,289 72 4,588,849 73 533,712 74 1,516,932,939 -32,426 12,196,805 75 76 77 78 79 80 81 82 83 84 85 16,578,582 3,731 86 107,038,338 -15,382 585,872 87 45,902,762 2,303,414 88 74,214,375 320,179 89 1,936,397 18,207 90 7,574,780 238,458 91 12,652,489 14,262 612,914 92 13,938,120 93 53,788,304 33,080 2,972,236 94 5,577,125 425,525 95 339,201,272 35,691 7,476,805 96 97 98 339,201,272 35,691 7,476,805 99 5,248,212,331 -3,673,688 48,400,685 100 101 102 103 5,248,212,331 -3,673,688 48,400,685 104 Page 207FERC FORM NO. 1 (REV. 12-05) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ELECTRIC PLANT LEASED TO OTHERS (Account 104) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Lessee Description of (b)(a) (Designate associated companieswith a double asterisk) Property Leased CommissionAuthorization(c) ExpirationDate ofLease(d) Balance atEnd of Year(e) 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 (ED. 12-95) Page 213 47 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ELECTRIC PLANT HELD FOR FUTURE USE (Account 105) Idaho Power Company X 04/15/2015 2014/Q4 Line Description and Location Date Originally Included Balance atEnd of Year(c)(b)(a)Of Property in This Account Date Expected to be usedin Utility Service (d)No. 1. Report separately each property held for future use at end of the year having an original cost of $250,000 or more. Group other items of property held for future use. 2. For property having an original cost of $250,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the original cost was transferred to Account 105. Land and Rights: 1 12/31/82Boise Operations Center 655,550 2 Production 109,961 3 Transmission Stations 423,089 4 Transmission Lines 195,489 5 Distribution Stations 1,077,217 6 12/30/02Beacon Light Substation 465,662 7 2/29/08Homedale Substation 109,453 8 1/31/08North River Operations Center 2,630,412 9 3/31/09Line #854 500 Kv 308,066 10 11 12 13 Column B if no date listed it is various 14 15 16 17 18 19 20 Other Property: 21 12/31/82Boise Operations Center 72,785 22 Transmission Stations 199,069 23 Distribution Stations 69,941 24 2/29/08Homedale Substation 217,797 25 12/30/02Beacon Light Substation 555,940 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 (ED. 12-96) Page 214 47 Total 7,090,431 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description of Project Construction work in progress - (b)(a)Electric (Account 107) 1. Report below descriptions and balances at end of year of projects in process of construction (107) 2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts) 3. Minor projects (5% of the Balance End of the Year for Account 107 or $1,000,000, whichever is less) may be grouped. 79,830,017ROLLUP RELIC COST BROWNLEE 1 54,409,576ROLLUP RELIC COST HELLS CANYON 2 26,705,505GATEWAY WEST 500KV LINE 3 26,503,011BRIDGER 2011C038 JB3 SCR SYS D 4 25,260,594ROLLUP RELIC COST OXBOW 5 21,460,986BOARDMAN - HEMINGWAY 500 KV LI 6 20,296,218HELLS CANYON RELICENSING OUTSI 7 17,320,740BRIDGER 2011C039 JB4 SCR SYS D 8 10,570,351CIAC LIABILITY RECLASS 9 8,913,910BROWNLEE TURBINE REFURBISHMENT 10 7,534,197B2H PERMITTING 11/1/2011 & FOR 11 5,358,000BRIDGER UNDISTRIBUTED WORK ORD 12 4,984,852VALMY 98281993 V2 COOLING TOWE 13 3,964,000VALMY UNDISTRIBUTED WORK ORDER 14 3,489,100VALMY 98306281V2 SCRUBBER INLE 15 2,798,630MPSN REPLACE C232&C233 SERIES 16 2,777,076VALMY 98306280 V2 SCRUBBER SPR 17 2,711,029LEGAL DEPT. LABOR FOR RELICENS 18 2,369,744LOWER SALMON RUNNER REPLACEMEN 19 2,327,924REL-HCC OREGON REAUTHORIZATION 20 2,286,270B2H TLINE CONSTRUCTION COSTS 21 2,213,993HCC WATERSHED ENHANCEMENT PROG 22 2,102,511CORPORATE AIRPLANE ENGINE REPL 23 1,963,324CHQB100177 - SPARE XFRMR LANGL 24 1,821,189BRIDGER 2012C075 U1 MERCURY CO 25 1,813,914BRIDGER 2012C076 U2 MERCURY CO 26 1,805,544BRIDGER 2012C078 U4 MERCURY CO 27 1,800,943BRIDGER 2012C077 U3 MERCURY CO 28 1,624,495HCPR110116 REPL T233 GSU 29 1,545,259PAYROLL & IBNR ACCRUAL 30 1,476,314BRIDGER 2014C037 U3 REPLACE FI 31 1,316,817HBND-041:ALT LINE ROUTE TO GAR 32 1,279,798WQ HCC401 APPLICATION, REVISIO 33 1,273,198WDRI-KCHM NEW 138KV 34 1,213,293TNDY ADD 69 KV BREAKERS EXPAND 35 1,200,163RELICENSING: BAKER COUNTY SETT 36 1,120,300REC - BAKER COUNTY SETTLEMENT 37 1,083,319WQ HCC401 CERTIFICATION OPS AN 38 1,068,315314 DESIGN TEAMS - CAPITAL - C 39 1,067,075FALL CHINOOK PROGRAM - REDD SU 40 41,268,015OTHER MINOR PROJECTS UNDER $1,000,000 41 42 FERC FORM NO. 1 (ED. 12-87) Page 216 43 TOTAL 401,929,509 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Item Total (c)(b)(a)(d) Section A. Balances and Changes During Year (c+d+e)Electric Plant inService Electric Plant Held for Future Use Electric PlantLeased to Others(e) 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 property. 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. Balance Beginning of Year 1 1,919,582,910 1,919,582,910 Depreciation Provisions for Year, Charged to 2 (403) Depreciation Expense 3 125,245,540 125,245,540 (403.1) Depreciation Expense for Asset Retirement Costs 4 495,029 495,029 (413) Exp. of Elec. Plt. Leas. to Others 5 Transportation Expenses-Clearing 6 3,723,850 3,723,850 Other Clearing Accounts 7 Other Accounts (Specify, details in footnote): 8 Fuel Stock 9 102,213 102,213 TOTAL Deprec. Prov for Year (Enter Total of lines 3 thru 9) 10 129,566,632 129,566,632 Net Charges for Plant Retired: 11 Book Cost of Plant Retired 12 43,281,494 43,281,494 Cost of Removal 13 10,451,825 10,451,825 Salvage (Credit) 14 1,921,106 1,921,106 TOTAL Net Chrgs. for Plant Ret. (Enter Total of lines 12 thru 14) 15 51,812,213 51,812,213 Other Debit or Cr. Items (Describe, details in footnote): 16 CIAC, Reserve Adj and ARO activity. 17 571,089 571,089 Book Cost or Asset Retirement Costs Retired 18 Balance End of Year (Enter Totals of lines 1, 10, 15, 16, and 18) 19 1,997,908,418 1,997,908,418 Steam Production 20 Section B. Balances at End of Year According to Functional Classification 541,682,229 541,682,229 Nuclear Production 21 Hydraulic Production-Conventional 22 390,670,339 390,670,339 Hydraulic Production-Pumped Storage 23 Other Production 24 72,501,209 72,501,209 Transmission 25 312,623,040 312,623,040 Distribution 26 567,894,311 567,894,311 Regional Transmission and Market Operation 27 General 28 112,537,290 112,537,290 TOTAL (Enter Total of lines 20 thru 28) 29 1,997,908,418 1,997,908,418 Page 219FERC FORM NO. 1 (REV. 12-05) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description of Investment Date Acquired (c)(b)(a) Amount of Investment atBeginning of YearDate Of Maturity (d) 1. Report below investments in Accounts 123.1, investments in Subsidiary Companies. 2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in columns (e),(f),(g) and (h) (a) Investment in Securities - List and describe each 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 account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal. 3. Report separately the equity in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal the amount entered for Account 418.1. Idaho Energy Resources Company 1 50002/01/74Common Stock 2 2,462,594Capital contributions 3 88,921,479Equity in earnings 4 5 91,384,573Subtotal Idaho Energy Resources Company 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 (ED. 12-89) Page 224 42 Total Cost of Account 123.1 $TOTAL 91,384,573 2,463,094 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Equity in Subsidiary Earnings of Year Revenues for Year Amount of Investment atEnd of Year Gain or Loss from InvestmentDisposed of(e) (f) (g) (h) 4. For any securities, notes, or accounts that were pledged designate such securities, notes, or accounts in a footnote, and state the name of pledgee and purpose of the pledge. 5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case or docket number. 6. Report column (f) interest and dividend revenues form investments, including such revenues form securities disposed of during the year. 7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if difference from cost) and the selling price thereof, not including interest adjustment includible in column (f). 8. Report on Line 42, column (a) the TOTAL cost of Account 123.1 1 500 2 2,462,594 3 81,014,366 15,000,000 7,092,887 4 5 83,477,460 15,000,000 7,092,887 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 (ED. 12-89) Page 225 42 7,092,887 15,000,000 83,477,460 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of MATERIALS AND SUPPLIES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Account Balance Balance (c)(b)(a) Department orDepartments which (d) Beginning of Year End of Year Use Material 1. For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of material. 2. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense clearing, if applicable. 41,546,323 Electric 55,170,482 1 Fuel Stock (Account 151) Electric 599 2 Fuel Stock Expenses Undistributed (Account 152) 3 Residuals and Extracted Products (Account 153) 4 Plant Materials and Operating Supplies (Account 154) 5 Assigned to - Construction (Estimated) 6 Assigned to - Operations and Maintenance 16,506,169 17,010,420 7 Production Plant (Estimated) 10,947,716 11,212,105 8 Transmission Plant (Estimated) 20,538,847 20,564,459 9 Distribution Plant (Estimated) 10 Regional Transmission and Market Operation Plant (Estimated) 1,274,973 1,518,495 11 Assigned to - Other (provide details in footnote) 49,267,705 Electric 50,305,479 12 TOTAL Account 154 (Enter Total of lines 5 thru 11) 13 Merchandise (Account 155) 14 Other Materials and Supplies (Account 156) 15 Nuclear Materials Held for Sale (Account 157) (Not applic to Gas Util) 4,375,589 Electric 5,098,760 16 Stores Expense Undistributed (Account 163) 17 18 19 95,189,617 110,575,320 20 TOTAL Materials and Supplies (Per Balance Sheet) Page 227FERC FORM NO. 1 (REV. 12-05) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of Allowances (Accounts 158.1 and 158.2) Idaho Power Company X 04/15/2015 2014/Q4 Line No. SO2 Allowances Inventory Current Year (b)(a)(Account 158.1)No. Amt.(c)No.(d)Amt.(e) 1. Report below the particulars (details) called for concerning allowances. 2. Report all acquisitions of allowances at cost. 3. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General Instruction No. 21 in the Uniform System of Accounts. 4. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c), allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining succeeding years in columns (j)-(k). 5. Report on line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40. 2015 Balance-Beginning of Year 1 2 Acquired During Year: 3 Issued (Less Withheld Allow) 4 Returned by EPA 5 6 7 Purchases/Transfers: 8 9 10 11 12 13 14 Total 15 16 Relinquished During Year: 17 Charges to Account 509 18 Other: 19 20 Cost of Sales/Transfers: 21 22 23 24 25 26 27 Total 28 Balance-End of Year 29 30 Sales: 31 Net Sales Proceeds(Assoc. Co.) 32 Net Sales Proceeds (Other) 33 Gains 34 Losses 35 Allowances Withheld (Acct 158.2) Balance-Beginning of Year 36 Add: Withheld by EPA 37 Deduct: Returned by EPA 38 Cost of Sales 39 Balance-End of Year 40 41 Sales: 42 Net Sales Proceeds (Assoc. Co.) 43 Net Sales Proceeds (Other) 44 Gains 45 Losses 46 FERC FORM NO. 1 (ED. 12-95) Page 228a Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of Allowances (Accounts 158.1 and 158.2) Idaho Power Company X 04/15/2015 2014/Q4 Line No.(f) (j)No. Amt.(g)No.(h)Amt.(i)No. Amt. No. Amt.(k) (l) (m) Future Years Totals (Continued) 6. Report on Lines 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances. 7. Report on Lines 8-14 the names of vendors/transferors of allowances acquire and identify associated companies (See "associated company" under "Definitions" in the Uniform System of Accounts). 8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of an identify associated companies. 9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers. 10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales. 2016 2017 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 (ED. 12-95) Page 229a Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of Allowances (Accounts 158.1 and 158.2) Idaho Power Company X 04/15/2015 2014/Q4 Line No. NOx Allowances Inventory Current Year (b)(a)(Account 158.1)No. Amt.(c)No.(d)Amt.(e) 1. Report below the particulars (details) called for concerning allowances. 2. Report all acquisitions of allowances at cost. 3. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General Instruction No. 21 in the Uniform System of Accounts. 4. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c), allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining succeeding years in columns (j)-(k). 5. Report on line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40. 2015 Balance-Beginning of Year 1 2 Acquired During Year: 3 Issued (Less Withheld Allow) 4 Returned by EPA 5 6 7 Purchases/Transfers: 8 9 10 11 12 13 14 Total 15 16 Relinquished During Year: 17 Charges to Account 509 18 Other: 19 20 Cost of Sales/Transfers: 21 22 23 24 25 26 27 Total 28 Balance-End of Year 29 30 Sales: 31 Net Sales Proceeds(Assoc. Co.) 32 Net Sales Proceeds (Other) 33 Gains 34 Losses 35 Allowances Withheld (Acct 158.2) Balance-Beginning of Year 36 Add: Withheld by EPA 37 Deduct: Returned by EPA 38 Cost of Sales 39 Balance-End of Year 40 41 Sales: 42 Net Sales Proceeds (Assoc. Co.) 43 Net Sales Proceeds (Other) 44 Gains 45 Losses 46 FERC FORM NO. 1 (ED. 12-95) Page 228b Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of Allowances (Accounts 158.1 and 158.2) Idaho Power Company X 04/15/2015 2014/Q4 Line No.(f) (j)No. Amt.(g)No.(h)Amt.(i)No. Amt. No. Amt.(k) (l) (m) Future Years Totals (Continued) 6. Report on Lines 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances. 7. Report on Lines 8-14 the names of vendors/transferors of allowances acquire and identify associated companies (See "associated company" under "Definitions" in the Uniform System of Accounts). 8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of an identify associated companies. 9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers. 10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales. 2016 2017 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 (ED. 12-95) Page 229b Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of EXTRAORDINARY PROPERTY LOSSES (Account 182.1) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a)(d) Description of Extraordinary Loss[Include in the description the date ofCommission Authorization to use Acc 182.1and period of amortization (mo, yr to mo, yr).] Total Amount of Loss LossesRecognisedDuring Year WRITTEN OFF DURING YEAR AccountCharged Amount Balance at End of Year (f)(e) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 FERC FORM NO. 1 (ED. 12-88)Page 230a 20 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a)(d) Description of Unrecovered Plant Total Amount of Charges CostsRecognisedDuring Year WRITTEN OFF DURING YEAR AccountCharged Amount Balance at End of Year (f)(e) and Regulatory Study Costs [Includein the description of costs, the date ofCommission Authorization to use Acc 182.2and period of amortization (mo, yr to mo, yr)] 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 FERC FORM NO. 1 (ED. 12-88)Page 230b 49 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of Transmission Service and Generation Interconnection Study Costs Idaho Power Company X 04/15/2015 2014/Q4 Line No.Description Costs Incurred During (b)(a) Period Account Charged (c) ReimbursementsReceived During (d) Account CreditedWith Reimbursement (e) 1. Report the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and generator interconnection studies. 2. List each study separately. 3. In column (a) provide the name of the study. 4. In column (b) report the cost incurred to perform the study at the end of period. 5. In column (c) report the account charged with the cost of the study. 6. In column (d) report the amounts received for reimbursement of the study costs at end of period. 7. In column (e) report the account credited with the reimbursement received for performing the study. the Period Transmission Studies 1 4,210BLACK CANYON SISR 186623 ( 5,370) 186623 2 2,776BPAP NETWORK SIS 78318516 186623 186623 3 3,627BPAP NETWORK SIS 78862937 186623 3,447 186623 4 1,831BPAP TRANS SIS 80289606 186623 ( 10,000) 186623 5 PAC PTP SIS 80381517 186623 ( 10,000) 186623 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Generation Studies 21 ALAMEDA SOLAR CENTER - GI 416 186623 ( 738) 186623 22 10,601AMERICAN FALLS SOLAR # 431 186623 ( 20,127) 186623 23 6,725AMERICAN FALLS SOLAR II # 433 186623 ( 13,508) 186623 24 3,781BENSON CREEK WINDFARM GI 401 186623 186623 25 4,915BLACK CREEK SOLAR #434 186623 ( 4,914) 186623 26 13,775BOISE CITY SOLAR #432 186623 ( 50,000) 186623 27 BURNT RIVER #2 PROJECT 251 186623 96,144 186623 28 BURNT RIVER PROJECT 209 186623 91,424 186623 29 85CLARK 2 SOLAR-20MW #438 186623 ( 1,000) 186623 30 85CLARK 4 SOLAR-20MW #440 186623 ( 1,000) 186623 31 857CLARK SOLAR 1 #437 7MW 186623 ( 10,000) 186623 32 170CLARK SOLAR 3 #439 30MW 186623 ( 10,000) 186623 33 ( 159)EIGHTMILE HYDRO GI 406 186623 186623 34 17,838GRANDVIEW PV SOLAR FIVE GI 411 186623 ( 27,479) 186623 35 GRANDVIEW PV SOLAR FIVEA GI 418 186623 ( 1,300) 186623 36 5,981GROVE SOLAR CENTER - GI 414 186623 ( 31,187) 186623 37 1,605HEAD OF THE U HYDRO GI 409 186623 12,502 186623 38 HORSE CREEK SOLAR CENTER - GI 417 186623 ( 1,171) 186623 39 25,129HYLINE SOLAR CENTER - GI 419 186623 ( 39,247) 186623 40 FERC FORM NO. 1/1-F/3-Q (NEW. 03-07) Page 231 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of Transmission Service and Generation Interconnection Study Costs Idaho Power Company X 04/15/2015 2014/Q4 Line No.Description Costs Incurred During (b)(a) Period Account Charged (c) ReimbursementsReceived During (d) Account CreditedWith Reimbursement (e) the Period (continued) Transmission Studies 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Generation Studies 21 1,741LITTLE WOOD RIVER RANCH II GI 410 186623 ( 5,136) 186623 22 MAGPIE WIND PROJECT 235 186623 104,869 186623 23 MOUTAIN HOME SOLAR-20MW #435 186623 ( 1,000) 186623 24 MT. HOME SOLAR #444 186623 ( 1,000) 186623 25 8,486MURPHY FLAT POWER NORTH #426 186623 ( 13,423) 186623 26 3,540MURPHY FLAT POWER SOUTH #427 186623 ( 1,000) 186623 27 244MURPHY FLAT WIND FARM 186623 35,176 186623 28 21,796OPEN RANGE SOLAR CENTER - GI 413 186623 ( 31,965) 186623 29 ORCHARD RANCH SOLAR-20MW #441 186623 ( 1,000) 186623 30 POCATELLO SOLAR-20MW #436 186623 ( 1,000) 186623 31 12,652RAILROAD SOLAR CENTER - GI 423 186623 ( 37,842) 186623 32 16,818RAILROAD SOLAR CENTER - GI 424 186623 ( 35,858) 186623 33 SAGEBRUSH SOLAR CENTER - GI 415 186623 153 186623 34 1,534SALMON RIVER CANAL 550KW 186623 ( 1,000) 186623 35 SIMCO SOLAR #442 186623 ( 1,000) 186623 36 5,489SIMCOE SOLAR CENTER #428 186623 ( 13,426) 186623 37 TILLI SOLAR #443 186623 ( 1,000) 186623 38 2,707TURNER SOLAR CENTER - GI 420 186623 ( 1,707) 186623 39 20,012VALE AIR SOLAR CENTER - GI 412 186623 ( 39,111) 186623 40 FERC FORM NO. 1/1-F/3-Q (NEW. 03-07) Page 231.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of Transmission Service and Generation Interconnection Study Costs Idaho Power Company X 04/15/2015 2014/Q4 Line No.Description Costs Incurred During (b)(a) Period Account Charged (c) ReimbursementsReceived During (d) Account CreditedWith Reimbursement (e) the Period (continued) Transmission Studies 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Generation Studies 21 WRIGHT PLACE SOLAR #445 186623 ( 1,000) 186623 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO. 1/1-F/3-Q (NEW. 03-07) Page 231.2 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of OTHER REGULATORY ASSETS (Account 182.3) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description and Purpose of Debits CREDITS Written off During the Quarter /Year Account Charged (d)(c)(a) Balance at end of Current Quarter/Year (e) Other Regulatory Assets Written off During the Period Amount (f) 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. Balance at Beginning of Current Quarter/Year (b) 16,765,815 17,033,635 148,979230 416,799Asset Retirement Obligations (182341) 1 IPUC Order# 29414-OPUC Order# 04-585 2 3 1,628,450 3,960,704 6,866,388244 9,198,642ASC 815 Mark to Market - ST (182330) 4 5 710,482,403 802,188,345282 91,705,942FAS 109 Unfunded (182322) 6 Accum Deferred Income Noncurrent 7 8 63,093,814 45,412,570 73,675,167Various 55,993,923PCA Deferral Idaho - IPUC Order #33049 9 (Amort period 06/15 thru 05/16) (182323) 10 11 30,418,393 12,535,848 76,309,131various 58,426,586PCA Prior Year Deferral Idaho - IPUC Order #33049 12 (Amort period 06/14 thru 05/15) (182324) 13 14 15,431,297 16,811,911 16,063,980440/421 17,444,594Fixed Cost Adjuustment (FCA) (182302) 15 IPUC Order #33047 (Amort period 06/15 thru 05/1 16 17 4,094,478 6,925,678 12,081,243440/442 14,912,443Prior Year FCA IPUC Order #33047 (182309) 18 (Amort period 6/14 thru 5/15) 19 20 ( 4,646,030) 903,788 182,989228 5,732,807AOCI Impact of Unfunded Post Retirement Liability 21 IPUC Order #30256 (182306) 22 23 2,524,479 2,750,366 116,997401/4073 342,884Oregon Pension Expense Capitalized (182339) 24 OPUC Order #10-064 (Amort period thru 2052) 25 26 27,062,657 20,077,507 29,598,897421/228 22,613,747Deferred Pension Expense Net of Contributions 27 IPUC Order #30333 (182321) 28 29 121,228,583 263,644,763 4,309,107228 146,725,287AOCI Impact of Unfunded Pension Liability 30 IPUC Order #30256 (182320) 31 32 ( 6,092,288) -1,055,813 33,316,131401 38,352,606PCA Unbilled Forecast IPUC Order #53049 (182325) 33 34 7,538,300 5,534,507 2,184,844557/421 181,051PCAM Oregon 2008 (182346) 35 OPUC Order #08-238 & UE277 ( Amort 1/14 - 7/17) 36 37 ( 793,327) -568,429421 224,898PCAM Interest Reserve 2008 (182329) 38 OPUC Order #08-238 & UE 277 (Amort 1/14 - 7/17) 39 40 26,915 26,984401/421 69Excess Power Cost Deferral 2007 (182358) 41 IPUC Order #09-189 (amort period 1/11 - 1/14) 42 43 FERC FORM NO. 1/3-Q (REV. 02-04)Page 232 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of OTHER REGULATORY ASSETS (Account 182.3) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description and Purpose of Debits CREDITS Written off During the Quarter /Year Account Charged (d)(c)(a) Balance at end of Current Quarter/Year (e) Other Regulatory Assets Written off During the Period Amount (f) 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. Balance at Beginning of Current Quarter/Year (b) 749,740 1,217,507 5,912,680various 6,380,447Idaho Boardman Decomissioning #32549 (182493) 1 2 3 230,655 230,6554012009 Reorg IPUC Order #30914 (182318) 4 (Amort period 01/10 thru 12/14) 5 6 974,888 286,732 688,156400OATT Revenue Deferred Reserve (182336) 7 IPUC Order #30940 (amort period 06/12 thru 5/15) 8 9 45,520,420 40,816,708 33,846,846401/421 29,143,134Idaho Pension Cash (182327) 10 IPUC Order #32248 11 (Amort period beginning 06/11 thru unknown) 12 13 ( 136,099) -158,302 1,815,670557/421 1,793,4672008 PCAM Unbilled Amort (182356) 14 (Amort period 1/14 thru 7/17) 15 16 348,837 305,233 43,604402Lidar Surveys IPUC Order #32426 (182361) 17 (Amort period 01/12 thru 12/21) 18 19 149,773 74,887 74,886402Bennett Mtn Maintenance IPUC Order #32426 20 (Amort period 01/12 thru 12/15) (182379) 21 22 ( 2,576,701) -2,380,650 48,212,040400/401 48,408,091PCA Unbilled Amortization (182316) 23 (Amort period 06/14 thru 05/15) 24 25 1,204,047 261,340 942,707403/411Idaho Boardman ARO Order #32549 (182393) 26 (Amort period thru 2020) 27 28 872,084 941,957 69,873Langley Revenue Accrual Order #12-226 (182398) 29 30 273,536 302,932 363,845various 393,241Minor items (32) 31 32 33 34 35 36 37 38 39 40 41 42 43 1,036,375,119TOTAL :44 1,237,823,724 347,011,926 548,460,531 FERC FORM NO. 1/3-Q (REV. 02-04)Page 232.1 Schedule Page: 232 Line No.: 9 Column: d Contra accounts include 557, 421, 254, 440. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of MISCELLANEOUS DEFFERED DEBITS (Account 186) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description of Miscellaneous Debits CREDITS Account (c)(b)(a) Balance at End of Year (d) Deferred Debits Amount (e) Balance at Beginning of Year (f)Charged 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. 659,834 425,944 246,788 12,898 401Prepaid ROW (186160) 1 Rents/Easements Long Term 2 3 54,483 1,791,148 3,313,563 5,050,228 165Long-Term Portfolio (186255) 4 5 1,306,535 1,241,610 64,925151Advance Prepaid (186709) 6 Coal Royalties 7 8 18,115,431 20,059,079 6,216,769 8,160,417 426Security plan (186720) 9 Net Insurance Asset 10 11 162,500 147,948 14,552401American Falls Bond Ref(186722) 12 (Amort 04/00 - 02/25) 13 14 907,071 669,396 237,675431Prepaid Credit Facility(186025) 15 (amort period 10/12 thru 10/17) 16 17 3,921,641 3,834,224 1,150,865 1,063,448 426Company Owned (186726) 18 Life Insurance 19 20 11,548,930 10,506,921 1,042,009401American Falls Water Rights 21 (amort 01/06 - 02/25) (186727) 22 23 4,254,545 3,190,909 1,063,636253Milner Bond Guarantee (186734) 24 (Amort 02/07 - 2/17) 25 26 535,991 487,991 48,000401American Falls - Bond refinance 27 (Amort through 02/25)(186770) 28 29 160,469 160,469 22 22 186Shelf Registration (186732) 30 31 837,710 1,659,405 981,269 1,802,964 variousPrepaid Exp (186052) 32 Contract I.T. Long Term 33 34 1,186,330 1,130,749 62,220 6,639 228/401Long Term (186121) 35 Workers Compensation 36 37 254,793 425,610 680,403 401Power Plant- Bridger (186780) 38 39 79,544 3,442,421 3,362,877 variousTransmission & Generation 40 Studies (186623) 41 42 1,458,328 1,458,328151/401Prepaid Coal LT (186797) 43 44 19,424 4,127 64,274 48,977 VariousMinor Items (2) 45 46 FERC FORM NO. 1 (ED. 12-94) Page 233 49 TOTAL 47 Misc. Work in Progress 48 Deferred Regulatory Comm. Expenses (See pages 350 - 351) 45,208,766 45,564,713 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFERRED INCOME TAXES (Account 190) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description and Location Balance of Begining (c)(b)(a) Balance at Endof Year of Year 1. Report the information called for below concerning the respondent’s accounting for deferred income taxes. 2. At Other (Specify), include deferrals relating to other income and deductions. Electric 1 2 3 4 97,597,101 118,958,964Other Electric (See footnote) 5 6 169,747,033 106,991,643Other (See footnote) 7 267,344,134 225,950,607TOTAL Electric (Enter Total of lines 2 thru 7) 8 Gas 9 10 11 12 13 14 Other 15 TOTAL Gas (Enter Total of lines 10 thru 15 16 21,759,450 20,824,214Other Non Electric See footnote 17 289,103,584 246,774,821TOTAL (Acct 190) (Total of lines 8, 16 and 17) 18 Notes FERC FORM NO. 1 (ED. 12-88) Page 234 Schedule Page: 234 Line No.: 5 Column: b Beginning Balance Ending Balance Federal NOL-Operating 28,544,014 0 Prov for Rate Refund-HC Relicensing (AFUDC) 23,062,458 28,529,481 Regulatory Asset-Non Current 23,538,502 18,067,486 Deferred Idaho ITC 15,346,759 17,378,549 VEBA-Post Retirement Benefits 9,962,466 10,617,384 Incentive Deferral-Profit Sharing-Not in Rates 0 5,085,262 Stock Based Compensation-FAS123R 3,532,282 3,782,196 Revenue Sharing 2,972,019 3,127,266 Pension Expense-Oregon 2,204,483 2,488,771 Rate Case Disallowance 2,389,579 2,273,741 Regulatory Liability-Current 1,826,860 1,918,442 Construction Advances 2,059,244 1,016,324 Valmy Union Pacific Contract 1,083,462 919,072 Asset Retirement Obligation (ARO) 425,053 865,690 M & E Reserve 0 592,049 Postretirement Benefits-SFAS112 579,781 568,869 Bridger Revenue Deferral 191,185 316,603 Executive Deferred Compensation 450,715 54,988 Deferred GBC Federal 31,500 31,500 CSPP Co-Generator Overpayment 470,282 0 Oregon NOL-Operating 247,299 0 Provision for Rate Refunds 155,600 0 Montana NOL-Operating 101,480 0 Boardman Decommission (298,653) 0 Non-VEBA Pension and Benefits 82,596 (36,572) Total Other Electric 118,958,964 97,597,101 Schedule Page: 234 Line No.: 7 Column: b Pension-FAS 158 47,394,315 103,071,920 Regulatory Asset-FASB 109 50,788,061 50,814,726 Minimum Pension Liability 10,625,633 15,507,051 Postretirement Plan-FAS 158 (1,816,365) 353,336 Total Other 106,991,643 169,747,033 Schedule Page: 234 Line No.: 17 Column: b Senior Management Security Plan 19,664,453 21,402,608 Micron CIAC-Depr Timing Diff 574,719 336,836 Federal NOL-Non Operating 534,662 0 Meridian Gold CIAC-Depr Timing Diff 42,118 20,006 Oregon NOL-Non Operating 6,409 0 Montana NOL-Non Operating 1,854 0 Total Non Electric 20,824,214 21,759,450 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of CAPITAL STOCKS (Account 201 and 204) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Class and Series of Stock and Number of shares (c)(b)(a) Call Price at End of Year Par or Stated Value per share (d) Name of Stock Series Authorized by Charter 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 (i.e., 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. Account 201 1 2.50 50,000,000 Common Stock all of which is held by 2 IdaCorp, Inc. and not traded 3 2.50 50,000,000Total Common Stock 4 5 Account 204 - None 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. 12-91) Page 250 AS REACQUIRED STOCK (Account 217) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of CAPITAL STOCKS (Account 201 and 204) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. OUTSTANDING PER BALANCE SHEET HELD BY RESPONDENT IN SINKING AND OTHER FUNDS Shares(g)Cost(h)Shares SharesAmount (Total amount outstanding without reductionfor amounts held by respondent) Amount(e) (f)(i) (j) 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. 1 97,877,030 39,150,812 2 3 97,877,030 39,150,812 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 Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line Item Amount(b)(a) OTHER PAID-IN CAPITAL (Accounts 208-211, inc.) No. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a subheading for each account and show a total for the account, as well as total of all accounts for reconciliation with balance sheet, Page 112. Add more columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecting such change. (a) Donations Received from Stockholders (Account 208)-State amount and give brief explanation of the origin and purpose of each donation. (b) Reduction in Par or Stated value of Capital Stock (Account 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 (Account 210): Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. (d) Miscellaneous Paid-in Capital (Account 211)-Classify amounts included in this account according to captions which, together with brief explanations, disclose the general nature of the transactions which gave rise to the reported amounts. Account 208 - Donations received from stockholders - None 1 2 Account 209 - Reduction in par or stated value of Capital Stock - None 3 4 Account 210 - Gain on reacquired Capital Stock - None 5 6 7 Account 211 - Miscellaneous paid-in Capital - None 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 FERC FORM NO. 1 (ED. 12-87) Page 253 40 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of CAPITAL STOCK EXPENSE (Account 214) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Class and Series of Stock Balance at End of Year(b)(a) 1. Report the balance at end of the year of discount on capital stock for each class and series of capital stock. 2. If any change occurred during the year in the balance in respect to any class or series of stock, attach a statement giving particulars (details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged. 2,096,925Common Stock 1 2 3 4 5 6 7 8 9 Explanation of Changes during the year: 10 11 12 13 14 15 16 17 18 19 20 21 FERC FORM NO. 1 (ED. 12-87) Page 254b 22 TOTAL 2,096,925 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of LONG-TERM DEBT (Account 221, 222, 223 and 224) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Class and Series of Obligation, Coupon Rate (c)(b)(a) Total expense, Premium or Discount Principal Amount Of Debt issued(For new issue, give commission Authorization numbers and dates) 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. Account 221: 1 First Mortgage Bonds: 2 1,190,698 130,000,0004.50% Series due 2020 3 234,601 4 D 5 728,701 70,000,0005.50% Series due 2033 6 36,400 7 D 8 1,034,909 100,000,0006.15% Series Due 2019 9 184,949 10 D 11 1,159,871 100,000,0003.40% Series due 2020 12 498,864 13 D 14 408,411 60,000,0005.30% Series Due 2035 15 D 3,802,019 16 17 742,017 75,000,0004.00% Series due 2043 18 193,836 19 D 20 1,191,216 100,000,0006.00% Series due 2032 21 543,244 22 D 23 -585,759 55,000,0005.875% Series due 2034 24 746,961 25 D 26 524,419 50,000,0005.50% Series due 2034 27 383,322 28 D 29 1,284,871 100,000,0004.85% Series Due 2040 30 169,984 31 D 32 FERC FORM NO. 1 (ED. 12-96)Page 256 33 TOTAL 1,627,045,000 26,907,384 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of LONG-TERM DEBT (Account 221, 222, 223 and 224) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Class and Series of Obligation, Coupon Rate (c)(b)(a) Total expense, Premium or Discount Principal Amount Of Debt issued(For new issue, give commission Authorization numbers and dates) 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. 1,495,799 140,000,0006.30% Series due 2037 1 278,367 2 D 3 1,141,489 100,000,0006.25% Series due 2037 4 267,677 5 D 6 188,545 4,360,000Port of Morrow Variable due 2027 7 1,697,856 49,800,000Humboldt Variable due 2024 8 3,026,122 116,300,000Sweetwater Variable due 2026 9 10 648,267 75,000,0002.50% Series due 2023 11 371,854 12 D 13 1,630,120 120,000,0006.025 % Series Due 2018 14 15 802,240 75,000,0004.30% Series Due 2042 16 49,417 17 D 708,490 75,000,0002.95% Series Due 2022 18 127,607 19 D 26,907,384 1,595,460,000Subtotal Account 221 20 21 Account 222 - Reaquired Bonds 22 23 Account 223: Advances for Associated Companies 24 25 Account 224: 26 19,885,000Bond Guarantee - American Falls 27 11,700,000Note Guarantee - Milner Dam 28 31,585,000Subtotal Account 224 29 30 31 32 FERC FORM NO. 1 (ED. 12-96)Page 256.1 33 TOTAL 1,627,045,000 26,907,384 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of LONG-TERM DEBT (Account 221, 222, 223 and 224) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Nominal Dateof Issue Date ofMaturity AMORTIZATION PERIOD Date From Date To Outstanding(Total amount outstanding withoutreduction for amounts held byrespondent) Interest for YearAmount(d) (e) (f) (g) (h) (i) 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. 1 2 130,000,000 5,850,0003/1/2011/20/093/1/2011/20/09 3 4 5 70,000,000 3,850,00003/31/3305/01/0304/01/3305/01/03 6 7 8 100,000,000 6,150,0004/1/194/1/094/1/194/1/09 9 10 11 100,000,000 3,400,0005/1/2011/1/105/1/202011/1/10 12 13 14 60,000,000 3,180,00008/26/3508/26/0508/26/3508/26/05 15 16 17 75,000,000 3,000,0004/1/20434/8/20134/1/20434/8/2013 18 19 20 100,000,000 6,000,00011/15/3211/15/0211/15/3211/15/02 21 22 23 55,000,000 3,231,25008/16/3408/16/0408/16/3408/16/04 24 25 26 50,000,000 2,750,00003/15/3403/26/0403/15/3403/26/04 27 28 29 100,000,000 4,850,0008/15/402/15/108/15/402/15/10 30 31 32 FERC FORM NO. 1 (ED. 12-96)Page 257 33 1,618,535,909 80,561,920 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of LONG-TERM DEBT (Account 221, 222, 223 and 224) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Nominal Dateof Issue Date ofMaturity AMORTIZATION PERIOD Date From Date To Outstanding(Total amount outstanding withoutreduction for amounts held byrespondent) Interest for YearAmount(d) (e) (f) (g) (h) (i) 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. 140,000,000 8,820,0006/15/376/22/076/15/20376/22/07 1 2 3 100,000,000 6,250,00010/15/3710/18/0710/15/203710/18/07 4 5 6 4,360,000 17,72002/01/2705/17/0002/01/2705/17/00 7 49,800,000 2,564,70012/01/2411/01/0312/01/2410/22/03 8 116,300,000 6,105,7507/15/2610/3/067/15/2610/3/06 9 10 75,000,000 1,875,0004/1/20234/8/20134/1/20234/8/2013 11 12 13 120,000,000 7,230,0007/15/087/10/087/15/187/10/08 14 15 75,000,000 3,225,0004/1/424/13/124/1/424/13/12 16 17 75,000,000 2,212,5004/1/224/13/124/1/224/13/12 18 19 1,595,460,000 80,561,920 20 21 22 23 24 25 26 19,885,0002/1/2504/26/00 27 3,190,90902/10/92 28 23,075,909 29 30 31 32 FERC FORM NO. 1 (ED. 12-96)Page 257.1 33 1,618,535,909 80,561,920 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES Idaho Power Company X 04/15/2015 2014/Q4 Particulars (Details)(b)(a)Amount LineNo. 1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each 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. 189,386,993Net Income for the Year (Page 117) 1 2 3 Taxable Income Not Reported on Books 4 -98,931,827 5 6 7 8 Deductions Recorded on Books Not Deducted for Return 9 50,782,788 10 11 12 13 Income Recorded on Books Not Included in Return 14 19,918,608 15 16 17 18 Deductions on Return Not Charged Against Book Income 19 114,202,966 20 21 22 23 24 25 26 7,116,380Federal Tax Net Income 27 Show Computation of Tax: 28 2,490,733Tenative Federal Tax @ 35% 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO. 1 (ED. 12-96)Page 261 Schedule Page: 261 Line No.: 5 Column: b 4000-FEDERAL NOL $ (113,211,345) 4003-CONSTRUCTION ADVANCES (2,979,771) 4005-AVOIDED COST 6,508,216 4010-EMISSION ALLOWANCES (ACCT 283) 13,495 4013-CIAC - TAXABLE - ACCT 107 8,850,300 4021-ENGINEERING FEES - TAXABLE - ACCT 107 528,786 4024-RENEWABLE ENERGY CERTIFICATES (REC) SALES 2,023,523 4506-MERIDIAN GOLD CIAC - DEPR TIMING DIFF - NON-OP (56,560) 4507-MICRON CIAC - DEPR TIMING DIFF - NON-OP (608,471) Total $ (98,931,827) Schedule Page: 261 Line No.: 10 Column: b Total Federal and State taxes deducted on books $ 15,784,451 5001-BAD DEBT EXPENSE (398,034) 5010-POSTEMPLOYMENT BENEFITS-SFAS112 (27,913) 5014-VACATION ACCRUAL TAX ADJ - ACCT 242 586,964 5017-INJURIES & DAMAGES 379,858 5019-DEFERRED DIRECTORS FEES (343,330) 5022-263A CAPITALIZED OVERHEADS (25,000,000) 5023-PENSION EXPENSE (ACCT 283) 3,846,847 5024-NON-DEDUCTIBLE MEALS 500,000 5025-MILNER FALLING WATER (48,550) 5028-OREGON OPERATING PROPERTY TAX ADJ (9,810) 5033-NON-VEBA PENSION & BENEFITS (304,817) 5035-PCA EXPENSE DEFERRAL 30,331,264 5043-AMERICAN FALLS - FALLING WATER CONTRACT 219,181 5046-EXECUTIVE DEFERRED COMP - ST (984,570) 5047-EXECUTIVE DEFERRED COMP - LT (27,649) 5048-BONUS DEFERRAL-OPERATING (DT 283) (Old Event) (13,834) 5070-INCENTIVE DEFERRAL-CRI & RELIABILITY-INCLUDED IN RATES 8,189,137 5071-INCENTIVE DEFERRAL-PROFIT SHARING-NOT IN RATES (DT 190) 13,007,448 5052-AMORTIZATION OF ACCOUNT 181 272,059 5053-STOCK BASED COMPENSATION - FAS 123R 659,039 5055-OPUC GRID WEST LOANS 14,191 5057-INTERVENER FUNDING ORDERS (98,495) 5058-FIXED COST ADJUSTMENT (4,211,813) 5060-OREGON - PCAM 1,776,896 5061-PENSION EXPENSE - OREGON 727,172 5062-2011 LIDAR SURVEYS DEFERRAL 43,605 5063-BENNETT MTN MAINT DEFERRAL 74,886 5064-BRIDGER REVENUE DEFERRAL 320,803 5065-VALMY UNION PACIFIC CONTRACT (420,488) 5066-BOARDMAN DECOMMISSION (DT 190) 763,915 5066-BOARDMAN DECOMMISSION (DT 283) (1,238,525) 5067-ASSET RETIREMENT OBLIGATION (ARO) 804,745 5068-CSPP CO-GENERATOR OVERPAYMENT (1,202,920) 5069-M & E RESERVE 1,514,386 5501-SMSP - INSURANCE COSTS (177,316) 5503-EDC - UNREALIZED GAIN/LOSS FROM RABBI TRUST (19,873) 5504-NON-DEDUCTIBLE POLITICAL EXPENSES 1,171,441 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 5505-SMSP - NET 4,445,979 5510-FINES & PENALTIES - OPERATING. 36,000 5516-NON-DEDUCTIBLE POLITICAL EXP - O&M ACCTS 100,000 5517-SMSP - UNREALIZED GAIN/LOSS FOR TAX 49,886 5531-RATE CASE DISALLOWANCES (296,299) 5532-DELIVERY ACCRUALS (13,129) Total $ 50,782,788 Schedule Page: 261 Line No.: 15 Column: b 7009-PROVISION FOR RATE REFUNDS $ 398,006 7010-PROV FOR RATE REFUND - HC RELICENSING (AFUDC) (13,983,946) 7011-OATT REVENUE DEFICIENCY (688,156) 7012-REVENUE SHARING (397,102) 7013-LANGLEY REVENUE ACCRUAL 48,838 7501-REVERSE EQUITY EARNINGS OF SUBSIDIARIES 7,092,887 7502-ALLOWANCE FOR OFUDC 17,930,898 7503-ALLOWANCE FOR BFUDC 8,464,109 7509-SMSP - INSURANCE PROCEEDS 1,053,074 Total $ 19,918,608 Schedule Page: 261 Line No.: 20 Column: b 8001-VEBA - POST RETIREMENT BENEFITS $ (1,731,048) 8009-DEPR TIMING DIFF - OPERATING - FEDERAL 12,993,378 8020-CONSERVATION EXPENSES 973,123 8025-MANUFACTURING DEDUCTION 5,296,634 8027-NEVADA OPERATING PROPERTY TAX ADJ 142,023 8034-REMOVAL COSTS 10,445,838 8038-OREGON EXCESS POWER COSTS (47,212) 8041-AMERICAN FALLS REFINANCE - OLD COSTS (47,999) 8042-GAIN/LOSS ON REACQUIRED DEBT (1,060,585) 8057-REORGANIZATION COSTS (230,656) 8059-SOFTWARE - LABOR COSTS DEDUCTED - ACCT 107 500,000 8072-RELICENSING - LABOR COSTS DEDUCTED - ACCT 107 2,800,000 8073-REPAIRS DEDUCTION 75,000,000 8077-PREPAID INSURANCE & OTHER EXPENSES (605,997) 8501-COLI - INSURANCE COSTS 112,012 8504-OREGON NON-OP PROPERTY TAX ADJUSTMENT 55 8703-IPCO - 162 (M) $1m THRESHOLD (207,282) 8901-REGULATORY ASSET - CURRENT (13,994,159) 8901-REGULATORY ASSET - NON CURRENT 13,994,159 8902-REGULATORY LIABILITY - CURRENT (234,256) 8902-REGULATORY LIABILITY - NON CURRENT 234,256 STATE INCOME TAX DEDUCTED ON FEDERAL RETURN 9,870,682 Total $ 114,202,966 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.2 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR Idaho Power Company X 04/15/2015 2014/Q4 Line No. Kind of Tax (See instruction 5) BALANCE AT BEGINNING OF YEAR Taxes Accrued(Account 236)Prepaid Taxes(Include in Account 165) TaxesChargedDuringYear TaxesPaid During Adjust- mentsYear(a) (b) (c) (d) (e) (f) 1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts. 2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.) Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained. Federal: 1 12,446,979 -10,331,231 4,917,038Income 2 14,044,743 14,043,578 -13Social Security - (FOAB) 3 91,850 91,850Unemployment 4 26,583,572 3,804,197 4,917,025 Subtotal Federal 5 6 State of Idaho: 7 20,753,612 20,820,653 8,961,328Property 8 22,146 23,015 10,639Non-Operating 9 9,695,941 6,921,987 -139,933Income 10 1,416,517 1,404,355 98,314KWH 11 651,894 651,894Unemployment 12 2,688,423 2,688,423Regulatory Commission 13 150 150Business License - Sho Ban 14 35,228,683 32,510,477 8,930,348 Subtotal Idaho 15 16 State of Oregon 17 2,872,585 2,862,775 1,425,833Property 18 1,837 1,782 863Non-Operating Property 19 54,224 -110,880 -6,462Income 20 186,899 186,899Regulatory Commission 21 51,486 51,486Unemployment 22 807,855 800,080 213,724Franchise 23 3,974,886 3,792,142 1,426,696 207,262 Subtotal Oregon 24 25 State of Montana: 26 305,096 321,531 144,976Property 27 305,096 321,531 144,976 Subtotal Montana 28 29 State of Nevada: 30 1,315,753 1,173,729 360,323Property 31 1,315,753 1,173,729 360,323 Subtotal Nevada 32 33 State of Wyoming 34 4,744 4,744Corporate License 35 1,577,652 1,604,927 775,189Property 36 1,582,396 1,609,671 775,189 Subtotal Wyoming 37 5,336 -140,147 128,086Other States Income 38 -14,838,808Payroll Tax Credit 39 5,060 -37,631 1,524Canada GST tax 40 1,787,019 FERC FORM NO. 1 (ED. 12-96)Page 262 TOTAL41 28,232,792 69,000,782 -37,631 15,104,410 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.(Taxes accrued BALANCE AT END OF YEARPrepaid Taxes Electric(Account 408.1, 409.1)Extraordinary Items(Account 409.3) Adjustments to Ret.OtherEarnings (Account 439)(g) (h) (i) (j) (k) (l)Account 236)(Incl. in Account 165) DISTRIBUTION OF TAXES CHARGED 5. If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year, identifying the year in column (a). 6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments by parentheses. 7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority. 8. Report in columns (i) through (l) how the taxes were distributed. Report in column (I) only the amounts charged to Accounts 408.1 and 409.1 pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts. 9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. 1 -2,917,498 -7,413,733 -17,861,172 2 14,043,578 -1,179 3 91,850 4 -2,917,498 6,721,695 -17,862,351 5 6 7 797 20,819,856 9,028,370 8 23,015 11,508 9 -207,384 7,129,371 -2,913,887 10 1,404,355 86,152 11 651,894 12 2,688,423 13 150 14 -183,572 32,694,049 6,212,143 15 16 17 119,240 2,743,535 1,435,643 18 1,782 918 19 -23,430 -87,450 -171,566 20 186,899 21 51,486 22 800,080 205,949 23 97,592 3,694,550 1,436,561 34,383 24 25 26 321,531 161,411 27 321,531 161,411 28 29 30 1,173,729 502,346 31 1,173,729 502,346 32 33 34 4,744 35 1,604,927 802,464 36 1,609,671 802,464 37 -6,810 -133,337 -17,398 38 -14,838,808 39 34,095 40 FERC FORM NO. 1 (ED. 12-96)Page 263 41 1,938,907 31,243,080 -3,010,288 -10,635,253 Schedule Page: 262 Line No.: 2 Column: l Account 409.2 $ (914,126) Account 234.020 (2,003,372) ------------ Total $(2,917,498) ============ Schedule Page: 262 Line No.: 8 Column: l Account 107 $ 797 Schedule Page: 262 Line No.: 9 Column: l Account 408.2 $ 23,015 Schedule Page: 262 Line No.: 10 Column: l Account 409.2 $ (23,447) Account 234.020 (183,937) ----------- Total $ (207,384) =========== Schedule Page: 262 Line No.: 18 Column: l Account 107 $ 119,240 Schedule Page: 262 Line No.: 19 Column: l Account 408.2 $ 1,782 Schedule Page: 262 Line No.: 20 Column: l Account 409.2 $ (14,076) Account 234.020 (9,353) ---------- Total $ (23,430) ========== Schedule Page: 262 Line No.: 38 Column: l Account 409.2 $ (3,692) Account 234.020 (3,118) --------- Total $ (6,810) ========= Schedule Page: 262 Line No.: 39 Column: i This amount is an offset to lines 3, 4, 11 & 22. Each month employer paid taxes flow into various 408.1 accounts. In that same month these amounts are offset with a different 408.1 account. These payroll taxes are then allocated back to the balance sheet and O & M accounts based on current month labor charges. Schedule Page: 262 Line No.: 40 Column: f Canada GST accrual is an adjustment because the offset account is not a 600 expense account. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Account Balance at Beginning (c)(b)(a) of YearSubdivisions AdjustmentsDeferred for Year Allocations toCurrent Year's IncomeAccount No. Amount Account No. Amount(d) (e) (f)(g) Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility 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. Electric Utility 1 3% 2 4% -54,475 541,998 53,324 3 7% 4 10% 54,475 21,047,565 1,402,464 5 1,187,853 26,029 6 411.4 56,343,874 3,044,087 411.4 1,520,729 7 TOTAL 79,121,290 3,044,087 3,002,546 8 Other (List separately and show 3%, 4%, 7%, 10% and TOTAL) 9 Line 6 Col A 11% 10 11 State of Idaho 411.4 56,343,874 3,044,087 411.4 1,520,729 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO. 1 (ED. 12-89) Page 266 Balance at End (i)(h) of Year Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) (continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.ADJUSTMENT EXPLANATIONAverage Periodof Allocationto Income 1 2 434,199 10.16 3 4 19,699,576 15.01 5 1,161,824 45.64 6 57,867,232 37.05 7 79,162,831 8 9 10 11 57,867,232 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO. 1 (ED. 12-89) Page 267 Schedule Page: 266 Line No.: 3 Column: g The adjusting entry is to tie the ending balance to the record detail and work papers. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of OTHER DEFFERED CREDITS (Account 253) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description and Other DEBITS Credits Account(c)(b)(a) Balance at End of Year (d) Deferred Credits Amount (e) Balance at Beginning of Year Contra (f) 1. Report below the particulars (details) called for concerning other deferred credits. 2. For any deferred credit being amortized, show the period of amortization. 3. Minor items (5% of the Balance End of Year for Account 253 or amounts less than $100,000, whichever is greater) may be grouped by classes. 900,249Smart Grid (253200) 210,872 1,111,121107/401 1 2 899,702Point to Point Trans Study(253201) 1,287,950 474,248 86,0002472 3 4 3,266,666FTV (253202) 2,866,666 400,000400 5 (Amort Period Mar 1998-Feb 2023) 6 7 217,500Sho Ban Trans ROW (253480) 202,500 15,000107 8 (Amort Period Jan 2005-Dec 2027) 9 10 715,735Milner Falling Water (253953) 667,185 1,117,149 1,165,699186/401 11 Amort Period (Feb 1992 - Feb 2017) 12 13 1,483,006Postretirement Benefits (253960) 1,455,093 27,913401 14 15 4,226,431Directors Deferred Compensation 3,883,100 589,636 932,967131 16 (253980-253999) 17 18 676,000Operations Accrual (253550) 1,271,388 669,823 74,435232/401 19 (amort period 1 year for dues) 20 21 1,432Minor Items (1) 253042 1,760 44,806 44,478various 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 (ED. 12-94) Page 269 47 TOTAL 3,106,534 3,857,613 11,635,642 12,386,721 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFERRED INCOME TAXES - ACCELERATED AMORTIZATION PROPERTY (Account 281) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Account (a) (b) (c) (d) Balance atBeginning of Year CHANGES DURING YEAR Amounts Debited Amounts Credited to Account 410.1 to Account 411.1 1. Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to amortizable property. 2. For other (Specify),include deferrals relating to other income and deductions. 1 Accelerated Amortization (Account 281) 2 Electric 3 Defense Facilities 4 Pollution Control Facilities 5 Other (provide details in footnote): 6 7 8 TOTAL Electric (Enter Total of lines 3 thru 7) 9 Gas 10 Defense Facilities 11 Pollution Control Facilities 12 Other (provide details in footnote): 13 14 15 TOTAL Gas (Enter Total of lines 10 thru 14) 16 17 TOTAL (Acct 281) (Total of 8, 15 and 16) 18 Classification of TOTAL 19 Federal Income Tax 20 State Income Tax 21 Local Income Tax FERC FORM NO. 1 (ED. 12-96)Page 272 NOTES Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFERRED INCOME TAXES _ ACCELERATED AMORTIZATION PROPERTY (Account 281) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. CHANGES DURING YEAR ADJUSTMENTS Balance at End of YearDebitsCreditsAmounts Debited to Account 410.2 Amounts Credited to Account 411.2 AccountCredited Amount DebitedAccount Amount (e)(f)(h)(j)(k)(g)(i) 3. Use footnotes as required. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 FERC FORM NO. 1 (ED. 12-96)Page 273 NOTES (Continued) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFFERED INCOME TAXES - OTHER PROPERTY (Account 282) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Account (a) (b) (c) (d) Balance atBeginning of Year CHANGES DURING YEAR Amounts Debited Amounts Credited to Account 410.1 to Account 411.1 1. Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to property not subject to accelerated amortization 2. For other (Specify),include deferrals relating to other income and deductions. Account 282 1 Electric 436,837,016 30,575,458 16,294,782 2 Gas 3 Other 4 TOTAL (Enter Total of lines 2 thru 4) 436,837,016 30,575,458 16,294,782 5 Non-Operating Property 6 Other - Regulatory Asset 706,253,450 7 8 TOTAL Account 282 (Enter Total of lines 5 thru 8) 1,143,090,466 30,575,458 16,294,782 9 Classification of TOTAL 10 Federal Income Tax 980,163,502 30,306,822 16,294,782 11 State Income Tax 162,926,964 268,636 12 Local Income Tax 13 FERC FORM NO. 1 (ED. 12-96)Page 274 NOTES Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. CHANGES DURING YEAR ADJUSTMENTS Balance at End of YearDebitsCreditsAmounts Debited to Account 410.2 Amounts Credited to Account 411.2 AccountCredited Amount DebitedAccount Amount (e)(f)(h)(j)(k)(g)(i) 3. Use footnotes as required. 1 451,117,692 2 3 4 451,117,692 5 6 182 797,512,669 446,723182 91,705,942 7 8 1,248,630,361 446,723 91,705,942 9 10 1,071,548,840 374,733 77,748,031 11 177,081,521 71,990 13,957,911 12 13 FERC FORM NO. 1 (ED. 12-96)Page 275 NOTES (Continued) Schedule Page: 274 Line No.: 5 Column: b 2014 Changes during Year Adj Dr Adj Cr 2014 Beginning DR to CR to DR to CR to Acct. Acct. End Account Balance 410.1 411.1 410.2 411.2 Cr Amt Dr.Amt Bal (a)b c d e f g h i j k Depr Timing Diff-Oper 424,062,833 28,367,950 12,652,571 439,778,212 Intang-labor costs- Acct 107 14,385,202 2,997,709 17,382,911 CIAC-Taxable-Acct 107 (3,060,909)430,646 3,380,470 (6,010,733) Valmy Capitalized Items 198,266 76,500 121,766 Software - labor costs 1,567,943 (1,220,847)347,096 Eng Fees in Acct 107 (316,318)185,241 (501,560) TOTAL 436,837,016 30,575,458 16,294,782 0 0 0 0 451,117,692 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFFERED INCOME TAXES - OTHER (Account 283) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Account (a) (b) (c) (d) Balance atBeginning of Year CHANGES DURING YEAR Amounts Debited Amounts Credited to Account 410.1 to Account 411.1 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. Account 283 1 Electric 2 69,353,539 51,837,119 91,672,316Other Electric -- See Note 3 4 5 6 7 45,577,950 Other -- See Note 8 69,353,539 51,837,119 137,250,266TOTAL Electric (Total of lines 3 thru 8) 9 Gas 10 11 12 13 14 15 16 TOTAL Gas (Total of lines 11 thru 16) 17 838,607 Other -- See Note 18 69,353,539 51,837,119 138,088,873TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18) 19 Classification of TOTAL 20 58,177,498 43,483,779 115,836,413Federal Income Tax 21 11,176,041 8,353,340 22,252,460State Income Tax 22 Local Income Tax 23 FERC FORM NO. 1 (ED. 12-96)Page 276 NOTES Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. CHANGES DURING YEAR ADJUSTMENTS Balance at End of Year Debits CreditsAmounts Debited to Account 410.2 Amounts Credited to Account 411.2 AccountCredited Amount DebitedAccount Amount (e) (f) (h) (j) (k)(g) (i) 3. Provide in the space below explanations for Page 276 and 277. Include amounts relating to insignificant items listed under Other. 4. Use footnotes as required. 1 2 74,155,896 3 4 5 6 7 103,425,257 57,847,307 8 177,581,153 57,847,307 9 10 11 12 13 14 15 16 17 851,124 68,392 80,909 18 178,432,277 57,847,307 68,392 80,909 19 20 149,678,643 48,525,449 57,371 67,871 21 28,753,634 9,321,858 11,021 13,038 22 23 FERC FORM NO. 1 (ED. 12-96)Page 277 NOTES (Continued) Schedule Page: 276 Line No.: 3 Column: b 2014 Changes during Year Adj Dr Adj Cr 2014 Beginning DR to CR to DR to CR to Acct.Acct. End Account Balance 410.1 411.1 410.2 411.2 Cr Amt Dr Amt Bal (a)b c d e f g h i j k Pension Expense 20,232,517 20,309,544 21,607,803 18,934,259 PCA Expense 33,169,456 6,656,883 18,514,891 21,311,448 Conservation Exp 1,409,026 3,426,730 3,046,288 1,789,468 Fixed Cost Adj 7,633,602 2,203,129 556,520 9,280,211 Reg Asset-Current 23,538,502 15,615,540 21,086,556 18,067,486 Oregon PCAM 2,636,947 0 694,677 1,942,270 Reg Liab-Non Current 1,826,860 2,647,701 2,556,119 1,918,442 Boardman Decommission 0 537,210 53,009 484,201 Oregon Excess Power Costs (43,430)6,432 24,889 (61,888) OATT Revenue Deficiency 381,132 269,035 112,098 Renewable Energy Cert-sales 217,848 345,165 791,096 (228,084) Langley Revenue Accr 331,688 19,093 350,781 Reorganization Costs 90,175 0 90,175 (0) 2011 LIDAR Surveys Def 136,378 0 17,047 119,331 Bennett Mtn Maint Def 58,554 29,277 29,277 Intervenor Funding Orders 82,837 38,507 121,344 OPUC Grid West Loans 6,472 0 5,548 925 Emission Allowances (751)9,749 5,276 3,722 Bonus Deferral (10,970)10,970 0 Delivery Accruals (24,528)10,465 5,332 (19,395) TOTAL 91,672,316 51,837,119 69,353,539 0 0 0 0 74,155,896 Schedule Page: 276 Line No.: 8 Column: b 2014 Changes during Year Adj Dr Adj Cr 2014 Beginning DR to CR to DR to CR to Acct . Acct. End Account Balance 410.1 411.1 410.2 411.2 Cr Amt Dr Amt Bal (a)b c d e f g h i j k Pension-FAS 158 47,394,315 190 55,677,606 103,071,921 Postretirement Plan-FAS 158 (1,816,365) 190 2,169,701 353,336 TOTAL 45,577,950 0 0 0 0 57,847307 103,425,257 Schedule Page: 276 Line No.: 18 Column: b 2014 Changes during Year Adj Dr Adj Cr 2014 Beginning DR to CR to DR to CR to Acct . Acct.End Account Balance 410.1 411.1 410.2 411.2 Cr Amt Dr Amt Bal (a)b c d e f g h i j k EDC-Unrealized G/L from Rabbi Trust 535,261 15,954 8,185 543,030 SMSP-Unrealized G/L from Rabbi Trust (22,448)40,704 60,207 (41,951) Royalty Income 325,457 24,230 349,687 Oregon Non-Op Prop Tax Adj 337 21 0 358 TOTAL 838,607 0 0 80,909 68,392 0 0 851,124 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of OTHER REGULATORY LIABILITIES (Account 254) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description and Purpose of DEBITS CreditsAccount (d)(c)(a) Balance at End of Current Quarter/Year (e) Other Regulatory Liabilities Amount (f) Credited 1. Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Liabilities being amortized, show period of amortization. Balance at Begining of Current Quarter/Year (b) 1,384,229 7,425,080 1,817,027 7,857,878Market to Market Short Term - (254001) 175 1 IPUC Order #28661 2 3 288,132 977,925 63,322 753,115FAS 133 - Market to Market - (254203) 175 4 IPUC Order # 28661 5 6 50,788,060 825,696 50,814,726 852,362Unfunded Accum Def Income Tax (254966) various 7 8 6,685,745 51,643,514 -782,231 44,175,538Idaho DSM Rider (254201) various 9 Order #29026 10 11 ( 3,694,183) 1,925,980 -3,907,536 1,712,627Oregon DSM Rider - (254202) various 12 Advise #05-03 13 14 1,787,012 66,751 2,400,864 680,603Oregon Solar Pilot - (254005) various 15 Order #10-198 16 17 22,807 23,584 132,831 133,608Green Tags Oregon (254415) 1823 18 Order #11-086 19 20 4,228,953 4,675,677 446,724Regulatory Unfunded Accum Def Income Tax (254419) 21 22 7,602,043 7,624,233 7,999,145 8,021,335Revenue Sharing (254101) 182 23 IPUC Order #32558 24 25 624,555 2,457,934 643,903 2,477,282BPA Credit Residential Idaho (254401) 131/400 26 Advice # 11-03 (ID) #11-15 (OR) 27 28 90,075 90,075 112,536 112,536WAQC Carryover (254901) various 29 IPUC Order #29505 30 31 489,027 809,830 320,803Bridger Depreciation #12-296 -(254800) various 32 33 80,545 575,835 63,175 558,465Minor Items (7) various 34 35 36 37 38 39 40 FERC FORM NO. 1/3-Q (REV 02-04) Page 278 41 TOTAL 68,102,876 73,636,607 64,843,269 70,377,000 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ELECTRIC OPERATING REVENUES (Account 400) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Title of Account (c)(b)(a) Operating Revenues Year to Date Quarterly/Annual 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). Unbilled revenues and MWH related to unbilled revenues need not be reported separately as required in the annual version of these pages. 2. Report below operating revenues for each prescribed account, 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 accounts; 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 from previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote. 5. Disclose amounts of $250,000 or greater in a footnote for accounts 451, 456, and 457.2. Operating Revenues Previous year (no Quarterly) Sales of Electricity 1 513,914,273(440) Residential Sales 500,194,726 2 (442) Commercial and Industrial Sales 3 436,445,539Small (or Comm.) (See Instr. 4) 453,982,593 4 165,918,266Large (or Ind.) (See Instr. 4) 182,675,224 5 3,828,398(444) Public Street and Highway Lighting 4,133,623 6 (445) Other Sales to Public Authorities 7 (446) Sales to Railroads and Railways 8 (448) Interdepartmental Sales 9 1,120,106,476TOTAL Sales to Ultimate Consumers 1,140,986,166 10 54,472,513(447) Sales for Resale 77,164,887 11 1,174,578,989TOTAL Sales of Electricity 1,218,151,053 12 18,735,088(Less) (449.1) Provision for Rate Refunds 18,348,408 13 1,155,843,901TOTAL Revenues Net of Prov. for Refunds 1,199,802,645 14 Other Operating Revenues 15 (450) Forfeited Discounts 16 3,565,357(451) Miscellaneous Service Revenues 3,780,239 17 (453) Sales of Water and Water Power 18 24,427,455(454) Rent from Electric Property 23,695,291 19 (455) Interdepartmental Rents 20 36,377,773(456) Other Electric Revenues 27,734,886 21 21,936,382(456.1) Revenues from Transmission of Electricity of Others 22,627,916 22 (457.1) Regional Control Service Revenues 23 (457.2) Miscellaneous Revenues 24 25 86,306,967TOTAL Other Operating Revenues 77,838,332 26 1,242,150,868TOTAL Electric Operating Revenues 1,277,640,977 27 Page 300FERC FORM NO. 1/3-Q (REV. 12-05) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ELECTRIC OPERATING REVENUES (Account 400) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MEGAWATT HOURS SOLD Previous Year (no Quarterly)Current Year (no Quarterly) AVG.NO. CUSTOMERS PER MONTH Year to Date Quarterly/Annual Amount Previous year (no Quarterly) (d) (e) (f) (g) 6. Commercial and industrial Sales, Account 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 Accounts. Explain basis of classification in a footnote.) 7. See pages 108-109, Important Changes During Period, for important new territory added and important rate increase or decreases. 8. For Lines 2,4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts. 9. Include unmetered sales. Provide details of such Sales in a footnote. 1 5,365,313 418,892 425,036 4,965,076 2 3 6,040,697 83,439 84,425 5,877,580 4 3,181,866 117 116 3,217,070 5 31,478 2,205 2,380 32,641 6 7 8 9 14,619,354 504,653 511,957 14,092,367 10 1,683,327 2,220,419 11 16,302,681 504,653 511,957 16,312,786 12 13 16,302,681 504,653 511,957 16,312,786 14 Page 301 Line 12, column (b) includes $ of unbilled revenues. Line 12, column (d) includes MWH relating to unbilled revenues -6,191,476 -75,221 FERC FORM NO. 1/3-Q (REV. 12-05) Schedule Page: 300 Line No.: 17 Column: b This amount consists of: Service Establishment/Connection Charges $2,953,981 (Includes late and after hour charges) Misc. Under $250,000 826,258 3,780,239 Schedule Page: 300 Line No.: 21 Column: b This amount consists of: DSM Activity $27,153,830 Stand-by-Service 321,995 Misc. Under $250,000 259,061 27,734,886 Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No.Description of Service (a) REGIONAL TRANSMISSION SERVICE REVENUES (Account 457.1) 1. The respondent shall report below the revenue collected for each service (i.e., control area administration, market administration, etc.) performed pursuant to a Commission approved tariff. All amounts separately billed must be detailed below. Balance at End of (c)(b) Balance at End of Quarter 1 Quarter 2 Balance at End of Quarter 3 (d) (e) Balance at End of Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 FERC FORM NO. 1/3-Q (NEW. 12-05) Page 302 46 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES OF ELECTRICITY BY RATE SCHEDULES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Number and Title of Rate schedule MWh Sold (b)(a) Revenue (c) Average Numberof Customers(d) KWh of SalesPer Customer(e) Revenue PerKWh Sold(f) 1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311. 2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. 3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. 4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). 5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. 6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading. 1 440 - Residential Sales: 5,002,678 423,570 11,811 0.0981 490,769,694 2 01 - Residential 4,234 22 192,455 0.0936 396,120 3 03 - Residential Master Meter 24,949 1,444 17,278 0.0944 2,355,949 4 05 - Residential - TOD 2,670 0.2440 651,491 5 15 - Dusk to dawn lighting -69,455 0.0859 -5,963,733 6 Unbilled Revenues 11,985,205 7 Other Revenues 4,965,076 425,036 11,682 0.1007 500,194,726 8 Total 440 9 10 442-Commercial & Industrial Sales 151,333 30,433 4,973 0.1203 18,212,254 11 07 - General service 475,373 208 2,285,447 0.0644 30,601,202 12 09P - General service 3,282,762 33,227 98,798 0.0732 240,216,057 13 09S - General service 6,268 4 1,567,000 0.0718 449,941 14 09T - General service 4,144 0.1793 742,891 15 15 - Dusk to Dawn Light 2,236,085 109 20,514,541 0.0577 129,042,450 16 19P - Uniform rate contracts 6,279 1 6,279,000 0.0642 403,268 17 19S - Uniform rate contracts 120,445 3 40,148,333 0.0589 7,091,329 18 19T - Uniform rate contracts 1,966,297 19,692 99,853 0.0791 155,477,335 19 24S - Irrigation Pumping 10,526 861 12,225 0.0862 907,059 20 40 - General service 841,166 3 280,388,667 0.0503 42,295,181 21 Special Contracts -6,028 0.0434 -261,363 22 Commercial & Industrial Unbill 11,480,213 23 Other Revenues 9,094,650 84,541 107,577 0.0700 636,657,817 24 Total 442 25 26 444 - Public Street Lighting: 1,120 450 2,489 0.0864 96,802 27 40 - General service 28,403 1,450 19,588 0.1322 3,753,574 28 41 - Street lighting 2,856 480 5,950 0.0630 179,973 29 42 - Traffic control lighting 262 0.1283 33,620 30 Unbilled 69,654 31 Other Revenues 32,641 2,380 13,715 0.1266 4,133,623 32 Total 444 33 34 35 36 37 38 39 40 14,092,367 1,140,986,166 511,957 27,526 0.0810 -75,221 -6,191,476 0 0 0.0823 14,167,588 1,147,177,642 511,957 27,673 0.0810 FERC FORM NO. 1 (ED. 12-95) Page 304 41 TOTAL Billed 42 Total Unbilled Rev.(See Instr. 6) 43 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW)Average AverageMonthly NCP Demand Monthly CP Demand 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and 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. Arizona Public Service Co.n/an/an/aWSPPSF 1 Avista Corp.n/an/an/aWSPPSF 2 Avista Corp.n/an/an/aWSPPOS 3 Black Hills Power Inc.n/an/an/aWSPPSF 4 Black Hills Power Inc.n/an/an/aWSPPOS 5 Bonneville Power Administration n/an/an/aWSPPSF 6 BP Energy Company n/an/an/aWSPPSF 7 Cargill Power Markets LLC n/an/an/aWSPPOS 8 Cargill Power Markets LLC n/an/an/aWSPPOS 9 Cargill Power Markets LLC n/an/an/a-OS 10 Cargill Power Markets LLC n/an/an/aWSPPSF 11 Chelan County PUD n/an/an/aWSPPSF 12 Citigroup Energy Inc.n/an/an/aWSPPSF 13 Citigroup Energy Inc.n/an/an/a-OS 14 FERC FORM NO. 1 (ED. 12-90) Page 310 0 0 0 Subtotal RQ Subtotal non-RQ Total 0 0 0 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW)Average AverageMonthly NCP Demand Monthly CP Demand 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and 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. City of Glendale n/an/an/aWSPPSF 1 Clatskanie PUD n/an/an/aWSPPSF 2 EDF Trading North America, LLC n/an/an/aWSPPSF 3 EDF Trading North America, LLC n/an/an/aWSPPOS 4 Eugene Electric Board n/an/an/aWSPPSF 5 Exelon Generation Company. LLC n/an/an/aWSPPSF 6 Grant County Public Utility District #2 n/an/an/aWSPPSF 7 IBERDROLA RENEWABLES, Inc.n/an/an/aWSPPOS 8 IBERDROLA RENEWABLES, Inc.n/an/an/aWSPPSF 9 IBERDROLA RENEWABLES, Inc.n/an/an/aWSPPOS 10 J. Aron & Company n/an/an/aWSPPSF 11 Jeffries Bache n/an/an/a-OS 12 Los Angeles Department of Water & Power n/an/an/aWSPPSF 13 Macquarie Energy LLC n/an/an/aWSPPOS 14 FERC FORM NO. 1 (ED. 12-90) Page 310.1 0 0 0 Subtotal RQ Subtotal non-RQ Total 0 0 0 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW)Average AverageMonthly NCP Demand Monthly CP Demand 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and 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. Morgan Stanley Capital Group Inc.n/an/an/aWSPPSF 1 Morgan Stanley Capital Group Inc.n/an/an/aWSPPOS 2 Morgan Stanley Capital Group Inc.n/an/an/aWSPPOS 3 Nevada Power Company, dba NVEnergy n/an/an/aWSPPOS 4 Nevada Power Company, dba NVEnergy n/an/an/aWSPPSF 5 Nevada Power Company, dba NVEnergy n/an/an/aWSPPOS 6 NorthWestern Energy n/an/an/aWSPPSF 7 PacifiCorp Inc.n/an/an/aWSPPSF 8 PacifiCorp Inc.n/an/an/aT-7OS 9 Portland General Electric Company n/an/an/aWSPPOS 10 Platte River Power Authority n/an/an/aWSPPSF 11 Portland General Electric Company n/an/an/aWSPPSF 12 Powerex Corp.n/an/an/aWSPPOS 13 Powerex Corp.n/an/an/aWSPPSF 14 FERC FORM NO. 1 (ED. 12-90) Page 310.2 0 0 0 Subtotal RQ Subtotal non-RQ Total 0 0 0 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW)Average AverageMonthly NCP Demand Monthly CP Demand 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and 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. PPL EnergyPlus, LLC n/an/an/aWSPPOS 1 PPL EnergyPlus, LLC n/an/an/aWSPPSF 2 Public Service Company of New Mexico n/an/an/aWSPPSF 3 Puget Sound Energy, Inc.n/an/an/aWSPPSF 4 Rainbow Energy Marketing Corporation n/an/an/aWSPPOS 5 Rainbow Energy Marketing Corporation n/an/an/aWSPPSF 6 Seattle City Light n/an/an/aWSPPOS 7 Seattle City Light n/an/an/aWSPPSF 8 Shell Energy North America (US), L.P.n/an/an/aWSPPOS 9 Shell Energy North America (US), L.P.n/an/an/aWSPPSF 10 Sierra Pacific Power Co., dba NV Energy n/an/an/aT-7OS 11 Sierra Pacific Power Co., dba NV Energy n/an/an/aWSPPOS 12 Sierra Pacific Power Co., dba NV Energy n/an/an/aWSPPSF 13 Snohomish County PUD n/an/an/aWSPPSF 14 FERC FORM NO. 1 (ED. 12-90) Page 310.3 0 0 0 Subtotal RQ Subtotal non-RQ Total 0 0 0 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW)Average AverageMonthly NCP Demand Monthly CP Demand 1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and 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. Southern Cal Edison n/an/an/aWSPPOS 1 Tenaska Power Services Co.n/an/an/aWSPPOS 2 Tenaska Power Services Co.n/an/an/aWSPPSF 3 The Energy Authority, Inc.n/an/an/aWSPPOS 4 The Energy Authority, Inc.n/an/an/aWSPPSF 5 TransAlta Energy Marketing (U.S.) Inc.n/an/an/aWSPPOS 6 TransAlta Energy Marketing (U.S.) Inc.n/an/an/aWSPPSF 7 Tucson Electric Power Company n/an/an/aWSPPSF 8 Prior Year Adjustments n/an/an/a-AD 9 Prior Year Write Off Recovered n/an/an/a-AD 10 Oatt Rate Refund n/an/an/a-AD 11 Transmission Penalty Distribution n/an/an/a-AD 12 13 14 FERC FORM NO. 1 (ED. 12-90) Page 310.4 0 0 0 Subtotal RQ Subtotal non-RQ Total 0 0 0 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g)(j) Demand Charges Energy Charges Other Charges (k) Sold (h+i+j)Total ($)REVENUE ($)($)($) 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 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (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,iine 24. 10. Footnote entries as required and provide explanations following all required data. 152,680 152,680 6,120 1 13,140,061 13,140,061 335,232 2 2,175 2,175 87 3 37,486 37,486 840 4 19 19 5 5,521,287 5,521,287 164,019 6 72,661 72,661 2,800 7 110,968 110,968 8 624 624 24 9 -139,784 -139,784 10 371,629 371,629 14,283 11 245 12 2,450 2,450 56 13 -204,360 -204,360 14 FERC FORM NO. 1 (ED. 12-90) Page 311 0 75,567,752 75,567,752 0 2,220,419 2,220,419 0 0 1,597,135 1,597,135 77,164,887 77,164,887 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g)(j) Demand Charges Energy Charges Other Charges (k) Sold (h+i+j)Total ($)REVENUE ($)($)($) 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 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (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,iine 24. 10. Footnote entries as required and provide explanations following all required data. 4,136,386 4,136,386 90,000 1 5,780 5,780 171 2 618,450 618,450 14,214 3 310,492 310,492 4 178,749 178,749 4,968 5 4,554,931 4,554,931 136,951 6 774,364 774,364 24,237 7 52,800 52,800 8 291,316 291,316 8,682 9 10 1,772 1,772 38 11 -2,792,018 -2,792,018 12 7,874,193 7,874,193 199,100 13 -1,266,434 -1,266,434 14 FERC FORM NO. 1 (ED. 12-90) Page 311.1 0 75,567,752 75,567,752 0 2,220,419 2,220,419 0 0 1,597,135 1,597,135 77,164,887 77,164,887 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g)(j) Demand Charges Energy Charges Other Charges (k) Sold (h+i+j)Total ($)REVENUE ($)($)($) 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 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (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,iine 24. 10. Footnote entries as required and provide explanations following all required data. 2,537,545 2,537,545 80,777 1 480 480 20 2 448,193 448,193 3 32,446 32,446 4 3,587,355 3,587,355 133,404 5 16,320 16,320 480 6 1,733,573 1,733,573 34,795 7 866,793 866,793 23,423 8 2,217 2,217 69 9 38,873 38,873 10 935 935 17 11 2,494,290 2,494,290 67,585 12 17,831 17,831 785 13 1,369,537 1,369,537 48,415 14 FERC FORM NO. 1 (ED. 12-90) Page 311.2 0 75,567,752 75,567,752 0 2,220,419 2,220,419 0 0 1,597,135 1,597,135 77,164,887 77,164,887 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g)(j) Demand Charges Energy Charges Other Charges (k) Sold (h+i+j)Total ($)REVENUE ($)($)($) 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 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (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,iine 24. 10. Footnote entries as required and provide explanations following all required data. 40,180 40,180 1 336,618 336,618 9,363 2 3,200 3,200 100 3 519,293 519,293 12,478 4 15,593 15,593 5 1,452,174 1,452,174 49,536 6 6,450 6,450 215 7 622,449 622,449 17,638 8 754,958 754,958 9 9,244,324 9,244,324 265,522 10 1,819 1,819 49 11 3,715 3,715 12 24,550 24,550 800 13 13,280 13,280 430 14 FERC FORM NO. 1 (ED. 12-90) Page 311.3 0 75,567,752 75,567,752 0 2,220,419 2,220,419 0 0 1,597,135 1,597,135 77,164,887 77,164,887 0 0 0 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SALES FOR RESALE (Account 447) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g)(j) Demand Charges Energy Charges Other Charges (k) Sold (h+i+j)Total ($)REVENUE ($)($)($) 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 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. 8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (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,iine 24. 10. Footnote entries as required and provide explanations following all required data. 735 735 1 10,950 10,950 2 514,208 514,208 20,513 3 3,373 3,373 4 15,851,245 15,851,245 427,455 5 72,656 72,656 6 680,341 680,341 23,727 7 26,035 26,035 754 8 2 9 10,822 10,822 10 -2,523 -2,523 11 3,377 3,377 12 13 14 FERC FORM NO. 1 (ED. 12-90) Page 311.4 0 75,567,752 75,567,752 0 2,220,419 2,220,419 0 0 1,597,135 1,597,135 77,164,887 77,164,887 0 0 0 Schedule Page: 310 Line No.: 3 Column: b Non-firm Sales Schedule Page: 310 Line No.: 5 Column: b Financial Transmission Losses Schedule Page: 310 Line No.: 8 Column: b Financial Transmission Losses Schedule Page: 310 Line No.: 9 Column: b Non-firm Sales Schedule Page: 310 Line No.: 10 Column: b ISDA Master Agreement with Cargill Power Markets LLC, dated June 13, 2011 Schedule Page: 310 Line No.: 14 Column: b ISDA Master Agreement with Citigroup Energy, Inc., dated March 7, 2011 Schedule Page: 310.1 Line No.: 4 Column: b ISDA Master Agreement with EDF Trading North America, LLC, dated October 25, 2012. Schedule Page: 310.1 Line No.: 8 Column: b Financial Transmission Losses Schedule Page: 310.1 Line No.: 10 Column: b Non-firm Sales Schedule Page: 310.1 Line No.: 12 Column: b Prudential Bache Commodities (Jeffries Bache), LLC Futures Account Document, dated September 4, 2008 Schedule Page: 310.1 Line No.: 14 Column: b ISDA Master Agreement with Macquarie Energy, LLC dated April 12, 2011 Schedule Page: 310.2 Line No.: 2 Column: b Non-firm Sales Schedule Page: 310.2 Line No.: 3 Column: b Financial Transmission Losses Schedule Page: 310.2 Line No.: 4 Column: b Financial Transmission Losses Schedule Page: 310.2 Line No.: 6 Column: b Unit Contingent Sales Schedule Page: 310.2 Line No.: 9 Column: b Spinning or Operating Reserves Schedule Page: 310.2 Line No.: 10 Column: b Financial Transmission Losses Schedule Page: 310.2 Line No.: 13 Column: b Non-firm Sales Schedule Page: 310.3 Line No.: 1 Column: b Financial Transmission Losses Schedule Page: 310.3 Line No.: 5 Column: b Financial Transmission Losses Schedule Page: 310.3 Line No.: 7 Column: b Non-firm Sales Schedule Page: 310.3 Line No.: 9 Column: b Financial Transmission Losses Schedule Page: 310.3 Line No.: 11 Column: b Spinning or Operating Reserves Schedule Page: 310.3 Line No.: 12 Column: b Financial Transmission Losses Schedule Page: 310.4 Line No.: 1 Column: b Financial Transmission Losses Schedule Page: 310.4 Line No.: 2 Column: b Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Financial Transmission Losses Schedule Page: 310.4 Line No.: 4 Column: b Financial Transmission Losses Schedule Page: 310.4 Line No.: 6 Column: b Financial Transmission Losses Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.2 ELECTRIC OPERATION AND MAINTENANCE EXPENSES Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Account Amount for (c)(b)(a)Current Year Previous YearAmount for If the amount for previous year is not derived from previously reported figures, explain in footnote. 1. POWER PRODUCTION EXPENSES 1 A. Steam Power Generation 2 Operation 3 (500) Operation Supervision and Engineering 4 1,524,957 1,376,709 (501) Fuel 5 160,276,741 156,172,175 (502) Steam Expenses 6 8,840,885 8,741,266 (503) Steam from Other Sources 7 (Less) (504) Steam Transferred-Cr. 8 (505) Electric Expenses 9 1,741,112 1,599,507 (506) Miscellaneous Steam Power Expenses 10 9,473,766 9,598,723 (507) Rents 11 348,322 530,520 (509) Allowances 12 TOTAL Operation (Enter Total of Lines 4 thru 12) 13 182,205,783 178,018,900 Maintenance 14 (510) Maintenance Supervision and Engineering 15 101,619 277,886 (511) Maintenance of Structures 16 637,844 708,308 (512) Maintenance of Boiler Plant 17 12,461,886 10,923,064 (513) Maintenance of Electric Plant 18 5,398,984 6,044,954 (514) Maintenance of Miscellaneous Steam Plant 19 4,541,443 5,806,415 TOTAL Maintenance (Enter Total of Lines 15 thru 19) 20 23,141,776 23,760,627 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20) 21 205,347,559 201,779,527 B. Nuclear Power Generation 22 Operation 23 (517) Operation Supervision and Engineering 24 (518) Fuel 25 (519) Coolants and Water 26 (520) Steam Expenses 27 (521) Steam from Other Sources 28 (Less) (522) Steam Transferred-Cr. 29 (523) Electric Expenses 30 (524) Miscellaneous Nuclear Power Expenses 31 (525) Rents 32 TOTAL Operation (Enter Total of lines 24 thru 32) 33 Maintenance 34 (528) Maintenance Supervision and Engineering 35 (529) Maintenance of Structures 36 (530) Maintenance of Reactor Plant Equipment 37 (531) Maintenance of Electric Plant 38 (532) Maintenance of Miscellaneous Nuclear Plant 39 TOTAL Maintenance (Enter Total of lines 35 thru 39) 40 TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40) 41 C. Hydraulic Power Generation 42 Operation 43 (535) Operation Supervision and Engineering 44 6,034,727 5,700,460 (536) Water for Power 45 5,679,423 7,316,134 (537) Hydraulic Expenses 46 13,572,536 14,097,825 (538) Electric Expenses 47 1,432,669 1,530,453 (539) Miscellaneous Hydraulic Power Generation Expenses 48 4,855,798 5,732,591 (540) Rents 49 141,597 259,705 TOTAL Operation (Enter Total of Lines 44 thru 49) 50 31,716,750 34,637,168 C. Hydraulic Power Generation (Continued) 51 Maintenance 52 (541) Mainentance Supervision and Engineering 53 83,805 122,182 (542) Maintenance of Structures 54 1,427,309 1,387,369 (543) Maintenance of Reservoirs, Dams, and Waterways 55 1,148,299 366,307 (544) Maintenance of Electric Plant 56 2,617,210 2,279,584 (545) Maintenance of Miscellaneous Hydraulic Plant 57 3,005,680 2,554,638 TOTAL Maintenance (Enter Total of lines 53 thru 57) 58 8,282,303 6,710,080 TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 & 58) 59 39,999,053 41,347,248 FERC FORM NO. 1 (ED. 12-93) Page 320 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Account Amount for (c)(b)(a)Current Year Previous YearAmount for If the amount for previous year is not derived from previously reported figures, explain in footnote. D. Other Power Generation 60 Operation 61 (546) Operation Supervision and Engineering 62 1,360,914 813,875 (547) Fuel 63 54,204,949 45,068,831 (548) Generation Expenses 64 3,427,130 3,596,219 (549) Miscellaneous Other Power Generation Expenses 65 585,699 905,574 (550) Rents 66 TOTAL Operation (Enter Total of lines 62 thru 66) 67 59,578,692 50,384,499 Maintenance 68 (551) Maintenance Supervision and Engineering 69 99 (552) Maintenance of Structures 70 301,287 378,067 (553) Maintenance of Generating and Electric Plant 71 131,162 86,516 (554) Maintenance of Miscellaneous Other Power Generation Plant 72 1,233,983 1,391,428 TOTAL Maintenance (Enter Total of lines 69 thru 72) 73 1,666,531 1,856,011 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73) 74 61,245,223 52,240,510 E. Other Power Supply Expenses 75 (555) Purchased Power 76 214,941,823 237,121,899 (556) System Control and Load Dispatching 77 1,403,451 -1,242 (557) Other Expenses 78 -34,629,989 25,139,587 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78) 79 181,715,285 262,260,244 TOTAL Power Production Expenses (Total of lines 21, 41, 59, 74 & 79) 80 488,307,120 557,627,529 2. TRANSMISSION EXPENSES 81 Operation 82 (560) Operation Supervision and Engineering 83 3,560,221 4,019,284 84 (561.1) Load Dispatch-Reliability 85 39,635 55,425 (561.2) Load Dispatch-Monitor and Operate Transmission System 86 1,702,334 1,673,701 (561.3) Load Dispatch-Transmission Service and Scheduling 87 1,036,729 926,555 (561.4) Scheduling, System Control and Dispatch Services 88 (561.5) Reliability, Planning and Standards Development 89 (561.6) Transmission Service Studies 90 (561.7) Generation Interconnection Studies 91 94,561 38,422 (561.8) Reliability, Planning and Standards Development Services 92 (562) Station Expenses 93 2,403,457 2,458,270 (563) Overhead Lines Expenses 94 732,402 669,240 (564) Underground Lines Expenses 95 (565) Transmission of Electricity by Others 96 5,637,278 6,081,299 (566) Miscellaneous Transmission Expenses 97 49,579 18,274 (567) Rents 98 2,917,528 3,284,850 TOTAL Operation (Enter Total of lines 83 thru 98) 99 18,173,724 19,225,320 Maintenance 100 (568) Maintenance Supervision and Engineering 101 323,417 169,505 (569) Maintenance of Structures 102 7,617 26,645 (569.1) Maintenance of Computer Hardware 103 7,491 9,454 (569.2) Maintenance of Computer Software 104 734,188 960,142 (569.3) Maintenance of Communication Equipment 105 4,564 42,031 (569.4) Maintenance of Miscellaneous Regional Transmission Plant 106 (570) Maintenance of Station Equipment 107 3,610,183 3,702,550 (571) Maintenance of Overhead Lines 108 3,588,427 3,198,420 (572) Maintenance of Underground Lines 109 (573) Maintenance of Miscellaneous Transmission Plant 110 607 1,593 TOTAL Maintenance (Total of lines 101 thru 110) 111 8,276,494 8,110,340 TOTAL Transmission Expenses (Total of lines 99 and 111) 112 26,450,218 27,335,660 FERC FORM NO. 1 (ED. 12-93) Page 321 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Account Amount for (c)(b)(a)Current Year Previous YearAmount for If the amount for previous year is not derived from previously reported figures, explain in footnote. 3. REGIONAL MARKET EXPENSES 113 Operation 114 (575.1) Operation Supervision 115 (575.2) Day-Ahead and Real-Time Market Facilitation 116 (575.3) Transmission Rights Market Facilitation 117 (575.4) Capacity Market Facilitation 118 (575.5) Ancillary Services Market Facilitation 119 (575.6) Market Monitoring and Compliance 120 (575.7) Market Facilitation, Monitoring and Compliance Services 121 (575.8) Rents 122 Total Operation (Lines 115 thru 122) 123 Maintenance 124 (576.1) Maintenance of Structures and Improvements 125 (576.2) Maintenance of Computer Hardware 126 (576.3) Maintenance of Computer Software 127 (576.4) Maintenance of Communication Equipment 128 (576.5) Maintenance of Miscellaneous Market Operation Plant 129 Total Maintenance (Lines 125 thru 129) 130 TOTAL Regional Transmission and Market Op Expns (Total 123 and 130) 131 4. DISTRIBUTION EXPENSES 132 Operation 133 (580) Operation Supervision and Engineering 134 4,160,840 4,028,859 (581) Load Dispatching 135 3,529,347 3,643,133 (582) Station Expenses 136 1,375,049 1,180,321 (583) Overhead Line Expenses 137 3,111,427 3,138,798 (584) Underground Line Expenses 138 2,402,213 2,525,008 (585) Street Lighting and Signal System Expenses 139 74,337 76,902 (586) Meter Expenses 140 4,421,678 4,424,696 (587) Customer Installations Expenses 141 673,959 694,859 (588) Miscellaneous Expenses 142 5,754,224 5,788,865 (589) Rents 143 366,175 466,127 TOTAL Operation (Enter Total of lines 134 thru 143) 144 25,869,249 25,967,568 Maintenance 145 (590) Maintenance Supervision and Engineering 146 168,884 16,451 (591) Maintenance of Structures 147 (592) Maintenance of Station Equipment 148 3,816,291 3,950,824 (593) Maintenance of Overhead Lines 149 14,492,291 13,906,165 (594) Maintenance of Underground Lines 150 645,600 630,375 (595) Maintenance of Line Transformers 151 286,874 148,125 (596) Maintenance of Street Lighting and Signal Systems 152 536,040 531,740 (597) Maintenance of Meters 153 750,543 735,448 (598) Maintenance of Miscellaneous Distribution Plant 154 412,978 418,635 TOTAL Maintenance (Total of lines 146 thru 154) 155 21,109,501 20,337,763 TOTAL Distribution Expenses (Total of lines 144 and 155) 156 46,978,750 46,305,331 5. CUSTOMER ACCOUNTS EXPENSES 157 Operation 158 (901) Supervision 159 491,363 503,846 (902) Meter Reading Expenses 160 1,484,232 1,698,642 (903) Customer Records and Collection Expenses 161 14,060,136 16,630,398 (904) Uncollectible Accounts 162 5,805,414 6,715,796 (905) Miscellaneous Customer Accounts Expenses 163 271 95 TOTAL Customer Accounts Expenses (Total of lines 159 thru 163) 164 21,841,416 25,548,777 FERC FORM NO. 1 (ED. 12-93) Page 322 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Account Amount for (c)(b)(a)Current Year Previous YearAmount for If the amount for previous year is not derived from previously reported figures, explain in footnote. 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 165 Operation 166 (907) Supervision 167 531,496 593,673 (908) Customer Assistance Expenses 168 42,690,734 34,149,782 (909) Informational and Instructional Expenses 169 264,701 374,524 (910) Miscellaneous Customer Service and Informational Expenses 170 574,875 696,365 TOTAL Customer Service and Information Expenses (Total 167 thru 170) 171 44,061,806 35,814,344 7. SALES EXPENSES 172 Operation 173 (911) Supervision 174 (912) Demonstrating and Selling Expenses 175 (913) Advertising Expenses 176 (916) Miscellaneous Sales Expenses 177 TOTAL Sales Expenses (Enter Total of lines 174 thru 177) 178 8. ADMINISTRATIVE AND GENERAL EXPENSES 179 Operation 180 (920) Administrative and General Salaries 181 69,143,869 73,163,837 (921) Office Supplies and Expenses 182 17,610,990 17,437,094 (Less) (922) Administrative Expenses Transferred-Credit 183 26,882,864 27,257,584 (923) Outside Services Employed 184 5,271,865 4,705,146 (924) Property Insurance 185 3,673,489 3,461,411 (925) Injuries and Damages 186 5,694,399 6,125,055 (926) Employee Pensions and Benefits 187 62,531,128 61,971,169 (927) Franchise Requirements 188 (928) Regulatory Commission Expenses 189 3,975,664 3,457,838 (929) (Less) Duplicate Charges-Cr. 190 (930.1) General Advertising Expenses 191 496,936 453,160 (930.2) Miscellaneous General Expenses 192 4,246,371 4,907,415 (931) Rents 193 6,536 176 TOTAL Operation (Enter Total of lines 181 thru 193) 194 145,768,383 148,424,717 Maintenance 195 (935) Maintenance of General Plant 196 5,252,115 7,508,482 TOTAL Administrative & General Expenses (Total of lines 194 and 196) 197 151,020,498 155,933,199 TOTAL Elec Op and Maint Expns (Total 80,112,131,156,164,171,178,197) 198 778,659,808 848,564,840 FERC FORM NO. 1 (ED. 12-93) Page 323 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/AAgPower Jerome / Double A Digester -LU 1 .488MwAllan Ravenscroft/Malad River -LU 2 N/AN/AN/ABannock County, Idaho -LU 3 N/AN/AN/ABennett Creek Wind Farm -LU 4 N/AN/AN/ABettencourt DryCreek Biofactory -LU 5 N/AN/AN/ABig Sky West Dairy Digester -LU 6 Big Wood Canal Company - 7 N/AN/AN/A Black Canyon #3 -LU 8 N/AN/AN/A Jim Knight -LU 9 N/AN/AN/A Sagebrush -LU 10 N/AN/AN/ABlind Canyon Hydro -LU 11 N/AN/AN/ABranchflower/Trout Company -LU 12 N/AN/AN/ABurley Butte Wind Park -LU 13 N/AN/AN/ABypass Limited -LU 14 FERC FORM NO. 1 (ED. 12-90) Page 326 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/ACamp Reed Wind Park -LU 1 N/AN/AN/ACargill Inc./B6 Anaerobic Digester -LU 2 N/AN/AN/ACassia Wind Farm -LU 3 N/AN/AN/ACity of Cove, Oregon / Mill Creek -LU 4 N/AN/AN/ACity of Hailey -LU 5 N/AN/AN/ACity of Pocatello -LU 6 N/AN/AN/AClear Springs Food Inc. -LU 7 .05MwClifton E. Jenson/Birch Creek -LU 8 N/AN/AN/ACold Springs Windfarm, LLC -LU 9 Consolidated Hydro Inc. / Enel - 10 N/AN/AN/A Barber Dam -LU 11 N/AN/AN/A Dietrich Drop -LU 12 N/AN/AN/A GeoBon #2 -LU 13 N/AN/AN/A Lowline #2 -LU 14 FERC FORM NO. 1 (ED. 12-90) Page 326.1 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/A Rock Creek #2 -LU 1 N/AN/AN/AContractors Power Group Inc./Mile 28 -LU 2 N/AN/AN/ACrystal Springs Hydro -LU 3 .084MwCurry Cattle Company -LU 4 N/AN/AN/ADavid McCollum/Canyon Springs -LU 5 N/AN/AN/ADavid R Snedigar -LU 6 N/AN/AN/ADesert Meadow Wind Farm -LU 7 N/AN/AN/AEightmile Hydro Corp -LU 8 N/AN/AN/AFaulkner Brothers Hydro Inc. -LU 9 N/AN/AN/AFisheries Development -OS 10 N/AN/AN/AFossil Gulch Wind -LU 11 N/AN/AN/AG2 Energy Hidden Hollow -LU 12 N/AN/AN/AGolden Valley Wind Park -LU 13 N/AN/AN/AHammett Hill Windfarm, LLC -LU 14 FERC FORM NO. 1 (ED. 12-90) Page 326.2 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/AHazelton B Power Company -LU 1 N/AN/AN/AHigh Mesa Energy -LU 2 N/AN/AN/AH.K. Hydro Mud Creek S & S -LU 3 N/AN/AN/AHorseshoe Bend Hydro -LU 4 N/AN/AN/AHorseshoe Bend Wind/United Materials -LU 5 N/AN/AN/AHot Springs Wind Farm --LU 6 N/AN/AN/AIdaho Winds / Sawtooth Wind Project -LU 7 N/AN/AN/AJ R Simplot Co. -LU 8 N/AN/AN/AJ.M. Miller/Sahko Hydro -LU 9 N/AN/AN/AJames B. Howell / CHI Elk Creek -LU 10 N/AN/AN/AJohn R LeMoyne --LU 11 N/AN/AN/AKasel & Witherspoon -LU 12 N/AN/AN/AKootenai Electric Cooperative / Fighti -LU 13 N/AN/AN/AKoyle Hydro Inc. -LU 14 FERC FORM NO. 1 (ED. 12-90) Page 326.3 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/ALateral 10 Ventures -LU 1 N/AN/AN/ALemhi Hydro Power Co./Schaffner -LU 2 N/AN/AN/ALime Wind -LU 3 N/AN/AN/ALittle Mac Power Co./Cedar Draw -LU 4 N/AN/AN/ALittle Wood River Irrigation District -LU 5 N/AN/AN/AMagic Reservoir Hydro -LU 6 N/AN/AN/AMainline Windfarm -LU 7 N/AN/AN/AMarco Rancher's Irrigation Inc. -LU 8 N/AN/AN/AMarysville Hydro Partners/Falls River -LU 9 N/AN/AN/AMilner Dam Wind Park -LU 10 N/AN/AN/AMud Creek White Hydro, Inc -LU 11 N/AN/AN/ANew Energy One / Rock Creek Dairy -LU 12 N/AN/AN/AOregon Trail Wind Park -LU 13 Owyhee Irrigation District 14 FERC FORM NO. 1 (ED. 12-90) Page 326.4 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/A Mitchell Butte -LU 1 N/AN/AN/A Owyhee Dam -LU 2 N/AN/AN/APaynes Ferry Wind Park -LU 3 1.389Pigeon Cove Power -LU 4 N/AN/AN/APilgrim Stage Station Wind Park -LU 5 N/AN/AN/APristine Springs Inc #1 -LU 6 N/AN/AN/APristine Springs Inc. #3 -LU 7 N/AN/AN/AReynolds Irrigation District -LU 8 Richard Kaster 9 N/AN/AN/A Box Canyon -LU 10 N/AN/AN/A Briggs Creek -LU 11 N/AN/AN/ARiverside Hydro/Mora Drop -LU 12 Riverside Investments 13 N/AN/AN/A Arena Drop -LU 14 FERC FORM NO. 1 (ED. 12-90) Page 326.5 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/A Fargo Drop -LU 1 1.732MwRock Creek #1 Joint Venture -LU 2 N/AN/AN/ARockland Wind Project -LU 3 N/AN/AN/ARupert Cogeneration Partners/Magic Val -LU 4 N/AN/AN/ARyegrass Windfarm -LU 5 N/AN/AN/ASalmon Falls Wind Park -LU 6 N/AN/AN/ASE Hazelton A LP -LU 7 Shorock Hydro Inc. 8 N/AN/AN/A Shoshone CSPP -LU 9 N/AN/AN/A Shoshone #2 -LU 10 N/AN/AN/ASnake River Pottery -LU 11 N/AN/AN/ASouth Forks Joint Venture/Lowline Cana -LU 12 4.942MwTamarack Energy Partnership -LU 13 N/AN/AN/ATasco - Nampa -OS 14 FERC FORM NO. 1 (ED. 12-90) Page 326.6 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/ATasco - Twin Falls -OS 1 N/AN/AN/ATed S. Sorenson/Tiber Dam -LU 2 N/AN/AN/AThousand Springs Wind Park -LU 3 N/AN/AN/ATuana Gulch Wind Park -LU 4 N/AN/AN/ATuana Springs Expansion -LU 5 N/AN/AN/ATwin Falls Energy/Lowline Midway Hydro -LU 6 N/AN/AN/ATwo Ponds Windfarm -LU 7 N/AN/AN/AWhite Water Ranch -LU 8 N/AN/AN/AWilliam Arkoosh/Littlewood -LU 9 N/AN/AN/AWillis and Betty Deveny/Shingle Creek -LF 10 N/AN/AN/AWilson Power Company -LU 11 N/AN/AN/AYahoo Creek Wind Park -LU 12 N/AN/AN/APrior Period Overpayment Recovery -OS 13 Scheduling Deviation -OS 14 FERC FORM NO. 1 (ED. 12-90) Page 326.7 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. Other Purchased Power 1 N/AN/AN/AArizona Public Service Co. WSPPSF 2 N/AN/AN/AAvista Corp. T-12OS 3 N/AN/AN/AAvista Corp. WSPPSF 4 N/AN/AN/AAvista Corp. WSPPOS 5 N/AN/AN/ABlack Hills Power Inc. WSPPSF 6 N/AN/AN/ABonneville Power Administration WSPPOS 7 N/AN/AN/ABonneville Power Administration WSPPOS 8 N/AN/AN/ABonneville Power Administration WSPPSF 9 N/AN/AN/ABP Energy Company WSPPSF 10 N/AN/AN/ACalpine Energy Services, L.P. WSPPSF 11 N/AN/AN/ACargill Power Markets LLC WSPPSF 12 N/AN/AN/AChelan Co PUD WSPPOS 13 N/AN/AN/ACitigroup Energy Inc. WSPPSF 14 FERC FORM NO. 1 (ED. 12-90) Page 326.8 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/ACitigroup Energy Inc. -OS 1 N/AN/AN/ACity of Glendale WSPPSF 2 N/AN/AN/AClatskanie PUD WSPPSF 3 N/AN/AN/AConstellation Energy Control and Dispa WSPPOS 4 N/AN/AN/AEDF Trading North America, LLC WSPPSF 5 N/AN/AN/AEugene Water & Electric Board WSPPSF 6 N/AN/AN/AExelon Generation Company, LLC WSPPSF 7 N/AN/AN/AGrant CO Public Utility District #2 -- WSPPOS 8 N/AN/AN/AGrant CO Public Utility District #2 -- WSPPSF 9 N/AN/AN/AIBERDROLA RENEWABLES, Inc. WSPPSF 10 N/AN/AN/AJ. Aron & Company WSPPSF 11 N/AN/AN/AJ.P. Morgan Ventures Energy Corporatio WSPPSF 12 N/AN/AN/AJefferies Bache -OS 13 N/AN/AN/ALos Angeles Dept of Water & Power - En WSPPSF 14 FERC FORM NO. 1 (ED. 12-90) Page 326.9 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/AMunicipal Energy Agency of Nebraska WSPPSF 1 N/AN/AN/AMorgan Stanley Capital Group Inc. ISDASF 2 N/AN/AN/ANevada Power Company, DBA NV Energy WSPPSF 3 N/AN/AN/ANorthWestern Energy T-7OS 4 N/AN/AN/ANorthWestern Energy WSPPSF 5 N/AN/AN/APacifiCorp Inc. T-13OS 6 N/AN/AN/APacifiCorp Inc. WSPPSF 7 N/AN/AN/APacifiCorp Inc. WSPPOS 8 N/AN/AN/APortland General Electric Company T-14OS 9 N/AN/AN/APortland General Electric Company WSPPSF 10 N/AN/AN/APowerex Corp. WSPPSF 11 N/AN/AN/APPL EnergyPlus, LLC WSPPSF 12 N/AN/AN/APPL EnergyPlus, LLC WSPPOS 13 N/AN/AN/APublic Service Company of New Mexico WSPPSF 14 FERC FORM NO. 1 (ED. 12-90) Page 326.10 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/APuget Sound Energy, Inc. T-9OS 1 N/AN/AN/APuget Sound Energy, Inc. WSPPSF 2 N/AN/AN/ARainbow Energy Marketing Corporation WSPPSF 3 N/AN/AN/ASalt River Project WSPPSF 4 N/AN/AN/ASeattle City Light WSPPOS 5 N/AN/AN/ASeattle City Light WSPPOS 6 N/AN/AN/ASeattle City Light WSPPSF 7 N/AN/AN/AShell Energy North America (US), L.P. WSPPSF 8 N/AN/AN/ASierra Pacific Power Co., dba NV Energ T-55OS 9 N/AN/AN/ASnohomish County PUD WSPPSF 10 N/AN/AN/ATacoma Power WSPPOS 11 N/AN/AN/ATacoma Power WSPPSF 12 N/AN/AN/ATenaska Power Services Co. WSPPSF 13 N/AN/AN/AThe Energy Authority, Inc. WSPPSF 14 FERC FORM NO. 1 (ED. 12-90) Page 326.11 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. N/AN/AN/ATransAlta Energy Marketing (U.S.) Inc. WSPPSF 1 N/AN/AN/ATurlock Irrigation District WSPPSF 2 N/AN/AN/ARaft River Energy I LLC -LU 3 N/AN/AN/ATelocaset Wind Power Partners LLC APP-ALU 4 N/AN/AN/ANeal Hot Springs Unit #1 -LU 5 N/AN/AN/ANet Metering Customers -OS 6 N/AN/AN/AOregon Solar Customers -OS 7 N/AN/AN/APrior Year Adjustments -AD 8 N/AN/AN/APrior Year Adjustments -OS 9 Power Exchanges - 10 Bonneville Power Administration -EX 11 NorthWestern Energy -EX 12 PacifiCorp Inc. -EX 13 Powerex Corp. -EX 14 FERC FORM NO. 1 (ED. 12-90) Page 326.12 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER (Account 555) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Name of Company or Public Authority (c)(b)(a) FERC Rate Monthly BillingAverage (d) Statistical cationClassifi- Schedule orTariff Number Demand (MW) (e) (f) (Footnote Affiliations) Actual Demand (MW) Average AverageMonthly NCP Demand Monthly CP Demand (Including power exchanges) 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 party 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 affiliation the respondent has with the seller. 3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier’s service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. 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. Sierra Pacific Power Co., dba NV Energ -EX 1 Clatskanie PUD 153EX 2 Other Transactions 3 Acctg Valuation of Clatskanie PUD 4 N/AN/AN/ADemand Response Avoided Energy -OS 5 N/AN/AN/AClark Canyon Damages -OS 6 N/AN/AN/APacifiCorp Loss Repayment -OS 7 8 9 10 11 12 13 14 FERC FORM NO. 1 (ED. 12-90) Page 326.13 Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 2,267,324 2,267,324 1 27,305 155,672 62,590 218,262 2 1,604 208,408 208,408 3 4,816 2,688,291 2,688,291 4 44,719 1,094,933 1,094,933 5 13,455 517,645 517,645 6 8,762 7 23,357 23,357 8 333 68,977 68,977 9 953 69,618 69,618 10 964 347,470 347,470 11 3,366 48,651 48,651 12 693 3,334,374 3,334,374 13 61,275 1,464,756 1,464,756 14 27,052 FERC FORM NO. 1 (ED. 12-90) Page 327 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 5,615,388 5,615,388 1 66,813 702,326 702,326 2 8,468 1,525,090 1,525,090 3 26,647 270,590 270,590 4 3,702 3,580 3,580 5 50 104,145 104,145 6 1,407 333,945 333,945 7 3,532 17,500 12,434 29,934 8 321 3,502,993 3,502,993 9 53,793 10 538,180 538,180 11 10,349 839,625 839,625 12 15,142 234,774 234,774 13 3,064 419,399 419,399 14 7,654 FERC FORM NO. 1 (ED. 12-90) Page 327.1 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 358,045 358,045 1 6,828 334,097 334,097 2 4,755 704,700 704,700 3 10,437 26,796 25,316 52,112 4 638 15,563 15,563 5 521 93,905 93,905 6 1,346 4,069,461 4,069,461 7 62,680 7,438 7,438 8 139 253,809 253,809 9 3,265 35,623 35,623 10 1,152 1,389,340 1,389,340 11 24,775 1,123,012 1,123,012 12 18,259 1,843,655 1,843,655 13 34,007 3,942,261 3,942,261 14 60,610 FERC FORM NO. 1 (ED. 12-90) Page 327.2 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 1,613,586 1,613,586 1 22,826 4,616,740 4,616,740 2 97,693 135,121 135,121 3 1,615 3,107,261 3,107,261 4 44,794 1,071,969 1,071,969 5 19,321 2,475,077 2,475,077 6 41,453 4,617,988 4,617,988 7 59,691 3,744,319 3,744,319 8 74,878 80,206 80,206 9 1,130 296,037 296,037 10 4,192 35,417 35,417 11 626 306,397 306,397 12 3,494 482,669 482,669 13 5,900 269,371 269,371 14 2,906 FERC FORM NO. 1 (ED. 12-90) Page 327.3 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 487,034 487,034 1 7,567 98,057 98,057 2 1,273 426,161 426,161 3 5,817 391,208 391,208 4 6,002 143,368 143,368 5 2,071 278,193 278,193 6 5,806 3,844,357 3,844,357 7 59,185 149,801 149,801 8 2,196 3,646,985 3,646,985 9 54,155 3,202,889 3,202,889 10 59,061 30,610 30,610 11 460 1,020,631 1,020,631 12 13,390 2,096,620 2,096,620 13 38,403 14 FERC FORM NO. 1 (ED. 12-90) Page 327.4 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 2,903 2,903 1 96 260,408 260,408 2 10,655 5,374,826 5,374,826 3 63,921 486,150 290,674 776,824 4 8,482 1,809,265 1,809,265 5 33,185 49,850 49,850 6 808 65,916 65,916 7 1,231 94,590 94,590 8 1,259 9 136,478 136,478 10 2,049 251,069 251,069 11 3,668 285,491 285,491 12 4,916 13 126,368 126,368 14 1,578 FERC FORM NO. 1 (ED. 12-90) Page 327.5 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 162,914 162,914 1 3,487 552,508 361,700 914,208 2 9,163 16,003,917 16,003,917 3 263,174 5,076,275 5,076,275 4 76,713 3,660,876 3,660,876 5 56,392 3,534,112 3,534,112 6 65,142 1,652,669 1,652,669 7 23,682 8 128,652 128,652 9 1,427 151,502 151,502 10 2,113 22,835 22,835 11 334 2,108,441 2,108,441 12 29,140 1,576,498 1,309,257 2,885,755 13 28,870 2,162 2,162 14 84 FERC FORM NO. 1 (ED. 12-90) Page 327.6 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 33 33 1 1 1,564,466 1,564,466 2 28,813 1,799,288 1,799,288 3 32,787 1,642,697 1,642,697 4 30,056 4,351,059 4,351,059 5 79,036 541,845 541,845 6 8,810 4,024,407 4,024,407 7 62,355 44,886 44,886 8 654 241,027 241,027 9 3,157 70,342 70,342 10 928 1,878,057 1,878,057 11 26,527 5,441,691 5,441,691 12 65,032 -1,884,407 -1,884,407 13 14 -4,830 FERC FORM NO. 1 (ED. 12-90) Page 327.7 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 1 7,963 7,963 2 393 258 258 3 11 3,779,679 3,779,679 4 135,562 249,576 249,576 5 3,225 3,225 6 75 678,417 678,417 7 2,534 2,534 8 111 2,551,020 2,551,020 9 78,087 102,000 102,000 10 8,000 -595 -595 11 219 293,515 293,515 12 8,437 108 108 13 4 6,818,064 6,818,064 14 151,200 FERC FORM NO. 1 (ED. 12-90) Page 327.8 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. -104,044 -104,044 1 1,772 1,772 2 38 3,592 3,592 3 325 79 79 4 2 4,322,798 4,322,798 5 115,825 76,859 76,859 6 2,842 77,358 77,358 7 8,817 148 148 8 5 8,225 8,225 9 175 2,951,306 2,951,306 10 92,730 2,691,169 2,691,169 11 62,400 1,076,400 1,076,400 12 20,800 1,520,390 1,520,390 13 8,403 8,403 14 252 FERC FORM NO. 1 (ED. 12-90) Page 327.9 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 1,260 1,260 1 30 3,519,175 3,519,175 2 88,123 285,274 285,274 3 6,319 258 258 4 9 165,077 165,077 5 5,545 1,744 1,744 6 73 175,683 175,683 7 5,593 180,673 180,673 8 354 354 9 10 366,566 366,566 10 10,507 4,137,949 4,137,949 11 125,810 6,532,457 6,532,457 12 206,278 3,375 3,375 13 75 135,335 135,335 14 2,875 FERC FORM NO. 1 (ED. 12-90) Page 327.10 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 446 446 1 15 419,651 419,651 2 15,227 220,226 220,226 3 6,497 5,250 5,250 4 110 150 150 5 6 12,396 12,396 6 400 416,270 416,270 7 12,977 216,694 216,694 8 7,243 952 952 9 41 16,955 16,955 10 1,397 69 69 11 2 18,025 18,025 12 400 20,704 20,704 13 547 470,756 470,756 14 25,626 FERC FORM NO. 1 (ED. 12-90) Page 327.11 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 397,120 397,120 1 11,907 52,933 52,933 2 4,108 4,987,942 4,987,942 3 78,916 16,446,275 16,446,275 4 292,788 18,747,659 18,747,659 5 183,529 214 214 6 544 27,804 27,804 7 696 8 2 -2,453 -2,453 9 10 69,122 11 977 19,041 12 137,305 163,705 13 277 14 FERC FORM NO. 1 (ED. 12-90) Page 327.12 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASED POWER(Account 555) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. MegaWatt Hours (i)(h)(g) (j) Demand Charges Energy Charges Other Charges (k) Purchased (j+k+l)Total COST/SETTLEMENT OF POWER ($) ($) ($) (Including power exchanges) POWER EXCHANGES MegaWatt Hours Received MegaWatt Hours Delivered (l) (m)of Settlement ($) 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 (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. 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 (l). Explain in a footnote all components of the amount shown in column (l). 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 (l) 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. 4,764 1 68,175 72,658 2 3 -163,570 -163,570 4 7,940,697 7,940,697 5 -373,490 -373,490 6 7 81,625 8 9 10 11 12 13 14 FERC FORM NO. 1 (ED. 12-90) Page 327.13 4,148,611 324,803 211,221 2,815,124 232,321,276 1,985,499 237,121,899 Schedule Page: 326 Line No.: 2 Column: e Unavailable Schedule Page: 326 Line No.: 2 Column: f Unavailable Schedule Page: 326.1 Line No.: 8 Column: e Unavailable Schedule Page: 326.1 Line No.: 8 Column: f Unavailable Schedule Page: 326.2 Line No.: 4 Column: e Unavailable Schedule Page: 326.2 Line No.: 4 Column: f Unavailable Schedule Page: 326.2 Line No.: 10 Column: b Non Firm Purchases Schedule Page: 326.3 Line No.: 1 Column: a Ida West, a subsidiary of Idaho Power Company, has partial ownership of these projects. Schedule Page: 326.5 Line No.: 4 Column: e Unavailable Schedule Page: 326.5 Line No.: 4 Column: f Unavailable Schedule Page: 326.6 Line No.: 2 Column: e Unavailable Schedule Page: 326.6 Line No.: 2 Column: f Unavailable Schedule Page: 326.6 Line No.: 12 Column: a Ida West, a subsidiary of Idaho Power Company, has partial ownership of these projects. Schedule Page: 326.6 Line No.: 13 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. Schedule Page: 326.6 Line No.: 13 Column: e Unavailable Schedule Page: 326.6 Line No.: 13 Column: f Unavailable Schedule Page: 326.6 Line No.: 14 Column: b Non Firm Purchases Schedule Page: 326.7 Line No.: 1 Column: b Non Firm Purchases Schedule Page: 326.7 Line No.: 11 Column: a Ida West, a subsidiary of Idaho Power Company, has partial ownership of these projects. Schedule Page: 326.7 Line No.: 13 Column: a Prior Period Overpayment Recovery (JR Simplot) Schedule Page: 326.7 Line No.: 14 Column: a Difference between booked and scheduled energy Schedule Page: 326.8 Line No.: 3 Column: b Non Firm Purchases Schedule Page: 326.8 Line No.: 5 Column: b Financial Transmission Losses Schedule Page: 326.8 Line No.: 7 Column: b Financial Transmission losses Schedule Page: 326.8 Line No.: 8 Column: b Non Firm Purchases Schedule Page: 326.8 Line No.: 13 Column: b Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Non Firm Purchases Schedule Page: 326.9 Line No.: 1 Column: b ISDA Naster Agreement with Citigroup Energy PLC dated March 7, 2011. Schedule Page: 326.9 Line No.: 4 Column: b Non Firm Purchases Schedule Page: 326.9 Line No.: 8 Column: b Non Firm Purchases Schedule Page: 326.9 Line No.: 13 Column: b Prudential Bache Commodities LLC (Jeffries Bache) Futures Account Document, dated September 4, 2008. Schedule Page: 326.10 Line No.: 4 Column: b Non Firm Purchases Schedule Page: 326.10 Line No.: 6 Column: b Non Firm Purchases Schedule Page: 326.10 Line No.: 8 Column: b Financial Transmission Losses Schedule Page: 326.10 Line No.: 9 Column: b Non Firm Purchases Schedule Page: 326.10 Line No.: 13 Column: b Non Firm Purchases Schedule Page: 326.11 Line No.: 1 Column: b Non Firm Purchases Schedule Page: 326.11 Line No.: 5 Column: b Non Firm Purchases Schedule Page: 326.11 Line No.: 6 Column: b Non Firm Purchases Schedule Page: 326.11 Line No.: 9 Column: b Non Firm Purchases Schedule Page: 326.11 Line No.: 11 Column: b Non Firm Purchases Schedule Page: 326.12 Line No.: 3 Column: b Unavailable Schedule Page: 326.12 Line No.: 6 Column: b Schedule 84 Net Metering Schedule Page: 326.12 Line No.: 7 Column: b Schedule 88 Oregon Solar Schedule Page: 326.12 Line No.: 9 Column: b Financial Transmission Losses Schedule Page: 326.12 Line No.: 11 Column: b Financial Transmission losses Schedule Page: 326.12 Line No.: 12 Column: b Financial Transmission Losses Schedule Page: 326.12 Line No.: 13 Column: b Financial Transmission losses Schedule Page: 326.12 Line No.: 14 Column: b Financial Transmission Losses Schedule Page: 326.13 Line No.: 1 Column: b Financial Transmission Losses Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.2 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Bonneville Power Administration - OTEC Bonneville Power Administration Oregon Trails Electric Co-op FNO 1 Bonneville Power Administration - OTEC Bonneville Power Administration Oregon Trails Electric Co-op AD 2 Bonneville Power Administration - USBR Bonneville Power Administration United States Bureau of Reclamati FNO 3 Bonneville Power Administration - USBR Bonneville Power Administration United States Bureau of Reclamati AD 4 Bonneville Power Administration - PF Bonneville Power Administration Priority Firm Customers FNO 5 Bonneville Power Administration - PF Bonneville Power Administration Priority Firm Customers AD 6 Bonneville Power Administration - Raft Bonneville Power Administration Raft River Idaho Customers AD 7 Milner Irrigation District United States Bureau of Reclamati Milner Irrigation District OLF 8 Shell Energy North America (US), L.P. Seattle City Light Bonneville Power Administration OS 9 PacifiCorp PacifiCorp West PacifiCorp West FNO 10 PacifiCorp PacifiCorp West PacifiCorp West AD 11 United States Bureau of Indian Affairs Bonneville Power Administration United States Bureau of Indian Af OS 12 United Materials of Great Falls NorthWestern/PacifiCorp East Idaho Power Company OS 13 United Materials of Great Falls PacifiCorp East Idaho Power Company OS 14 Avista Corporation NorthWestern/PacifiCorp East Avista NF 15 Avista Corporation AD 16 Black Hills Power Inc. NorthWestern/PacifiCorp East PacifiCorp East NF 17 Black Hills Power Inc.AD 18 Bonneville Power Administration NorthWestern/PacifiCorp East Sierra Pacific Power NF 19 Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration NF 20 Bonneville Power Administration Bonneville Power Administration Sierra Pacific Power NF 21 Bonneville Power Administration Avista Bonneville Power Administration NF 22 Bonneville Power Administration Avista Sierra Pacific Power NF 23 Bonneville Power Administration AD 24 Cargill Power Markets LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 25 Cargill Power Markets LLC PacifiCorp East NorthWestern/PacifiCorp East NF 26 Cargill Power Markets LLC PacifiCorp East Bonneville Power Administration NF 27 Cargill Power Markets LLC NorthWestern/PacifiCorp East Bonneville Power Administration NF 28 Cargill Power Markets LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 29 Cargill Power Markets LLC PacifiCorp East Sierra Pacific Power NF 30 Cargill Power Markets LLC PacifiCorp West PacifiCorp East NF 31 Cargill Power Markets LLC PacifiCorp West PacifiCorp East SFP 32 Cargill Power Markets LLC PacifiCorp West Sierra Pacific Power NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Cargill Power Markets LLC PacifiCorp West Sierra Pacific Power SFP 1 Cargill Power Markets LLC PacifiCorp West PacifiCorp East NF 2 Cargill Power Markets LLC PacifiCorp West NorthWestern/PacifiCorp East NF 3 Cargill Power Markets LLC PacifiCorp West Bonneville Power Administration NF 4 Cargill Power Markets LLC PacifiCorp West Sierra Pacific Power NF 5 Cargill Power Markets LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 6 Cargill Power Markets LLC Bonneville Power Administration PacifiCorp East NF 7 Cargill Power Markets LLC Bonneville Power Administration Sierra Pacific Power NF 8 Cargill Power Markets LLC Avista PacifiCorp East NF 9 Cargill Power Markets LLC Avista PacifiCorp East SFP 10 Cargill Power Markets LLC Avista Bonneville Power Administration NF 11 Cargill Power Markets LLC Avista Sierra Pacific Power NF 12 Cargill Power Markets LLC Avista Sierra Pacific Power SFP 13 Cargill Power Markets LLC Sierra Pacific Power Bonneville Power Administration NF 14 Cargill Power Markets LLC AD 15 Constellation Energy AD 16 Endure Energy AD 17 Iberdrola Renewables LLC PacifiCorp East Sierra Pacific Power NF 18 Iberdrola Renewables LLC NorthWestern/PacifiCorp East PacifiCorp East NF 19 Iberdrola Renewables LLC NorthWestern/PacifiCorp East PacifiCorp East NF 20 Iberdrola Renewables LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 21 Iberdrola Renewables LLC Idaho Power Company PacifiCorp East NF 22 Iberdrola Renewables LLC Idaho Power Company Sierra Pacific Power NF 23 Iberdrola Renewables LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 24 Iberdrola Renewables LLC Bonneville Power Administration PacifiCorp East NF 25 Iberdrola Renewables LLC Bonneville Power Administration Sierra Pacific Power NF 26 Iberdrola Renewables LLC Avista PacifiCorp East NF 27 Iberdrola Renewables LLC Avista Sierra Pacific Power NF 28 Iberdrola Renewables LLC Sierra Pacific Power Bonneville Power Administration NF 29 Iberdrola Renewables LLC Idaho Power Company Bonneville Power Administration NF 30 Iberdrola Renewables LLC AD 31 MacQuarie Cook AD 32 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East PacifiCorp East NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.1 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Idaho Power Company NF 1 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Bonneville Power Administration NF 2 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Sierra Pacific Power NF 3 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Sierra Pacific Power SFP 4 Morgan Stanley Capital Group Inc. PacifiCorp East NorthWestern/PacifiCorp East NF 5 Morgan Stanley Capital Group Inc. PacifiCorp East Idaho Power Company NF 6 Morgan Stanley Capital Group Inc. PacifiCorp East NorthWestern/PacifiCorp East NF 7 Morgan Stanley Capital Group Inc. PacifiCorp East Bonneville Power Administration NF 8 Morgan Stanley Capital Group Inc. PacifiCorp East Sierra Pacific Power NF 9 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East PacifiCorp East NF 10 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East PacifiCorp East NF 11 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East PacifiCorp West NF 12 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Idaho Power Company NF 13 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Bonneville Power Administration NF 14 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Sierra Pacific Power NF 15 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Sierra Pacific Power SFP 16 Morgan Stanley Capital Group Inc. PacifiCorp East NorthWestern/PacifiCorp East NF 17 Morgan Stanley Capital Group Inc. PacifiCorp East PacifiCorp East NF 18 Morgan Stanley Capital Group Inc. PacifiCorp East NorthWestern/PacifiCorp East NF 19 Morgan Stanley Capital Group Inc. PacifiCorp East Idaho Power Company NF 20 Morgan Stanley Capital Group Inc. PacifiCorp East Bonneville Power Administration NF 21 Morgan Stanley Capital Group Inc. PacifiCorp East Sierra Pacific Power NF 22 Morgan Stanley Capital Group Inc. PacifiCorp East Sierra Pacific Power SFP 23 Morgan Stanley Capital Group Inc. PacifiCorp West PacifiCorp East NF 24 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Idaho Power Company NF 25 Morgan Stanley Capital Group Inc. Idaho Power Company PacifiCorp East NF 26 Morgan Stanley Capital Group Inc. Idaho Power Company PacifiCorp East NF 27 Morgan Stanley Capital Group Inc. Idaho Power Company PacifiCorp West NF 28 Morgan Stanley Capital Group Inc. Idaho Power Company Sierra Pacific Power NF 29 Morgan Stanley Capital Group Inc. PacifiCorp West PacifiCorp East NF 30 Morgan Stanley Capital Group Inc. PacifiCorp West Idaho Power Company NF 31 Morgan Stanley Capital Group Inc. PacifiCorp West Bonneville Power Administration NF 32 Morgan Stanley Capital Group Inc. PacifiCorp West Sierra Pacific Power NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.2 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Morgan Stanley Capital Group Inc. Idaho Power Company PacifiCorp East NF 1 Morgan Stanley Capital Group Inc. Idaho Power Company Bonneville Power Administration NF 2 Morgan Stanley Capital Group Inc. Idaho Power Company Sierra Pacific Power NF 3 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East PacifiCorp East NF 4 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East PacifiCorp East NF 5 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East PacifiCorp West NF 6 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Idaho Power Company NF 7 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Bonneville Power Administration NF 8 Morgan Stanley Capital Group Inc. NorthWestern/PacifiCorp East Sierra Pacific Power NF 9 Morgan Stanley Capital Group Inc. Bonneville Power Administration PacifiCorp East NF 10 Morgan Stanley Capital Group Inc. Bonneville Power Administration PacifiCorp East NF 11 Morgan Stanley Capital Group Inc. Bonneville Power Administration NorthWestern/PacifiCorp East NF 12 Morgan Stanley Capital Group Inc. Bonneville Power Administration Sierra Pacific Power NF 13 Morgan Stanley Capital Group Inc. Avista PacifiCorp East NF 14 Morgan Stanley Capital Group Inc. Avista PacifiCorp East NF 15 Morgan Stanley Capital Group Inc. Avista NorthWestern/PacifiCorp East NF 16 Morgan Stanley Capital Group Inc. Avista Bonneville Power Administration NF 17 Morgan Stanley Capital Group Inc. Avista Sierra Pacific Power NF 18 Morgan Stanley Capital Group Inc. Avista Sierra Pacific Power SFP 19 Morgan Stanley Capital Group Inc. Sierra Pacific Power PacifiCorp East NF 20 Morgan Stanley Capital Group Inc. Sierra Pacific Power NorthWestern/PacifiCorp East NF 21 Morgan Stanley Capital Group Inc. Sierra Pacific Power PacifiCorp East NF 22 Morgan Stanley Capital Group Inc. Sierra Pacific Power NorthWestern/PacifiCorp East NF 23 Morgan Stanley Capital Group Inc. Sierra Pacific Power Bonneville Power Administration NF 24 Morgan Stanley Capital Group Inc.AD 25 Nevada Power Company PacifiCorp East Sierra Pacific Power NF 26 Nevada Power Company PacifiCorp East Sierra Pacific Power NF 27 Nevada Power Company PacifiCorp East Sierra Pacific Power SFP 28 Nevada Power Company NorthWestern/PacifiCorp East Sierra Pacific Power NF 29 Nevada Power Company Bonneville Power Administration Sierra Pacific Power NF 30 Nevada Power Company Avista Sierra Pacific Power NF 31 Nevada Power Company Avista Sierra Pacific Power SFP 32 Nevada Power Company Sierra Pacific Power PacifiCorp East NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.3 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Nevada Power Company Sierra Pacific Power Idaho Power Company NF 1 Nevada Power Company Sierra Pacific Power Bonneville Power Administration NF 2 Northwestern Energy AD 3 PacifiCorp Inc. PacifiCorp East PacifiCorp West NF 4 PacifiCorp Inc. PacifiCorp East Idaho Power Company NF 5 PacifiCorp Inc. PacifiCorp East Idaho Power Company LFP 6 PacifiCorp Inc. PacifiCorp East Bonneville Power Administration NF 7 PacifiCorp Inc. PacifiCorp East PacifiCorp East NF 8 PacifiCorp Inc. PacifiCorp East PacifiCorp East SFP 9 PacifiCorp Inc. PacifiCorp East PacifiCorp West NF 10 PacifiCorp Inc. PacifiCorp East Idaho Power Company NF 11 PacifiCorp Inc. PacifiCorp East Bonneville Power Administration NF 12 PacifiCorp Inc. PacifiCorp West PacifiCorp East NF 13 PacifiCorp Inc. PacifiCorp West PacifiCorp East SFP 14 PacifiCorp Inc. PacifiCorp West Bonneville Power Administration NF 15 PacifiCorp Inc. Idaho Power Company Sierra Pacific Power SFP 16 PacifiCorp Inc. Idaho Power Company PacifiCorp East NF 17 PacifiCorp Inc. Idaho Power Company PacifiCorp East NF 18 PacifiCorp Inc. Idaho Power Company PacifiCorp East NF 19 PacifiCorp Inc. Idaho Power Company PacifiCorp East LFP 20 PacifiCorp Inc. Idaho Power Company NorthWestern/PacifiCorp East NF 21 PacifiCorp Inc. Idaho Power Company Idaho Power Company LFP 22 PacifiCorp Inc. Idaho Power Company Idaho Power Company NF 23 PacifiCorp Inc. Idaho Power Company Bonneville Power Administration NF 24 PacifiCorp Inc. Idaho Power Company Avista NF 25 PacifiCorp Inc. Bonneville Power Administration PacifiCorp East NF 26 PacifiCorp Inc. Avista PacifiCorp East NF 27 PacifiCorp Inc. Avista PacifiCorp West NF 28 PacifiCorp Inc. Avista Bonneville Power Administration NF 29 PacifiCorp Inc.AD 30 Portland General Electric Company PacifiCorp East NorthWestern/PacifiCorp East NF 31 Portland General Electric Company PacifiCorp East Bonneville Power Administration NF 32 Portland General Electric Company NorthWestern/PacifiCorp East Bonneville Power Administration NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.4 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Portland General Electric Company NorthWestern/PacifiCorp East Sierra Pacific Power NF 1 Portland General Electric Company PacifiCorp East Bonneville Power Administration NF 2 Portland General Electric Company Idaho Power Company PacifiCorp East NF 3 Portland General Electric Company Idaho Power Company Sierra Pacific Power NF 4 Portland General Electric Company NorthWestern/PacifiCorp East Bonneville Power Administration NF 5 Portland General Electric Company Bonneville Power Administration Sierra Pacific Power NF 6 Portland General Electric Company Sierra Pacific Power Bonneville Power Administration NF 7 Portland General Electric Company AD 8 Powerex Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 9 Powerex Corporation PacifiCorp East PacifiCorp East NF 10 Powerex Corporation PacifiCorp East PacifiCorp West NF 11 Powerex Corporation PacifiCorp East Idaho Power Company NF 12 Powerex Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 13 Powerex Corporation PacifiCorp East Bonneville Power Administration NF 14 Powerex Corporation PacifiCorp East Sierra Pacific Power NF 15 Powerex Corporation NorthWestern/PacifiCorp East PacifiCorp East NF 16 Powerex Corporation NorthWestern/PacifiCorp East PacifiCorp East SFP 17 Powerex Corporation NorthWestern/PacifiCorp East PacifiCorp East NF 18 Powerex Corporation NorthWestern/PacifiCorp East Idaho Power Company NF 19 Powerex Corporation NorthWestern/PacifiCorp East Bonneville Power Administration NF 20 Powerex Corporation NorthWestern/PacifiCorp East Sierra Pacific Power NF 21 Powerex Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 22 Powerex Corporation PacifiCorp East PacifiCorp West NF 23 Powerex Corporation PacifiCorp East Idaho Power Company NF 24 Powerex Corporation PacifiCorp East Bonneville Power Administration NF 25 Powerex Corporation PacifiCorp East Sierra Pacific Power NF 26 Powerex Corporation PacifiCorp West PacifiCorp East NF 27 Powerex Corporation PacifiCorp West PacifiCorp East SFP 28 Powerex Corporation PacifiCorp West PacifiCorp East NF 29 Powerex Corporation PacifiCorp West Sierra Pacific Power NF 30 Powerex Corporation NorthWestern/PacifiCorp East NorthWestern/PacifiCorp East NF 31 Powerex Corporation NorthWestern/PacifiCorp East PacifiCorp East NF 32 Powerex Corporation NorthWestern/PacifiCorp East Idaho Power Company NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.5 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Powerex Corporation NorthWestern/PacifiCorp East NorthWestern/PacifiCorp East NF 1 Powerex Corporation NorthWestern/PacifiCorp East Bonneville Power Administration NF 2 Powerex Corporation NorthWestern/PacifiCorp East Sierra Pacific Power NF 3 Powerex Corporation Idaho Power Company PacifiCorp East NF 4 Powerex Corporation Idaho Power Company PacifiCorp East SFP 5 Powerex Corporation Idaho Power Company PacifiCorp East NF 6 Powerex Corporation Idaho Power Company PacifiCorp West NF 7 Powerex Corporation Idaho Power Company Sierra Pacific Power NF 8 Powerex Corporation Idaho Power Company Sierra Pacific Power SFP 9 Powerex Corporation PacifiCorp West NorthWestern/PacifiCorp East NF 10 Powerex Corporation PacifiCorp West NorthWestern/PacifiCorp East NF 11 Powerex Corporation PacifiCorp West Bonneville Power Administration NF 12 Powerex Corporation PacifiCorp West Sierra Pacific Power NF 13 Powerex Corporation Idaho Power Company PacifiCorp West NF 14 Powerex Corporation Idaho Power Company Idaho Power Company NF 15 Powerex Corporation Idaho Power Company Bonneville Power Administration NF 16 Powerex Corporation NorthWestern/PacifiCorp East PacifiCorp East SFP 17 Powerex Corporation NorthWestern/PacifiCorp East PacifiCorp East NF 18 Powerex Corporation NorthWestern/PacifiCorp East Idaho Power Company NF 19 Powerex Corporation NorthWestern/PacifiCorp East Bonneville Power Administration NF 20 Powerex Corporation NorthWestern/PacifiCorp East Sierra Pacific Power NF 21 Powerex Corporation Bonneville Power Administration PacifiCorp East NF 22 Powerex Corporation Bonneville Power Administration PacifiCorp East SFP 23 Powerex Corporation Bonneville Power Administration PacifiCorp East NF 24 Powerex Corporation Bonneville Power Administration PacifiCorp West NF 25 Powerex Corporation Bonneville Power Administration Sierra Pacific Power NF 26 Powerex Corporation Bonneville Power Administration Sierra Pacific Power SFP 27 Powerex Corporation Avista PacifiCorp East NF 28 Powerex Corporation Avista Sierra Pacific Power NF 29 Powerex Corporation Sierra Pacific Power NorthWestern/PacifiCorp East NF 30 Powerex Corporation Sierra Pacific Power Idaho Power Company NF 31 Powerex Corporation Sierra Pacific Power NorthWestern/PacifiCorp East NF 32 Powerex Corporation Sierra Pacific Power Bonneville Power Administration NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.6 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Powerex Corporation AD 1 PPL EnergyPlus, LLC NorthWestern/PacifiCorp East Bonneville Power Administration NF 2 PPL EnergyPlus, LLC PacifiCorp East Bonneville Power Administration NF 3 PPL EnergyPlus, LLC PacifiCorp East Sierra Pacific Power NF 4 PPL EnergyPlus, LLC NorthWestern/PacifiCorp East PacifiCorp East NF 5 PPL EnergyPlus, LLC NorthWestern/PacifiCorp East Bonneville Power Administration NF 6 PPL EnergyPlus, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7 PPL EnergyPlus, LLC AD 8 Puget Sound Energy, Inc. Idaho Power Company NorthWestern/PacifiCorp East NF 9 Puget Sound Energy, Inc. PacifiCorp West Bonneville Power Administration NF 10 Puget Sound Energy, Inc. PacifiCorp West Avista NF 11 Puget Sound Energy, Inc. Avista Bonneville Power Administration NF 12 Puget Sound Energy, Inc.AD 13 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 14 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 15 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East SFP 16 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 17 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 18 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East SFP 19 Rainbow Energy Marketing Corporation PacifiCorp West PacifiCorp East NF 20 Rainbow Energy Marketing Corporation Avista PacifiCorp East NF 21 Rainbow Energy Marketing Corporation Avista PacifiCorp East SFP 22 Rainbow Energy Marketing Corporation AD 23 Seattle City Light AD 24 Sempra Energy AD 25 Shell Energy North America (US), L.P. PacifiCorp East Bonneville Power Administration NF 26 Shell Energy North America (US), L.P. PacifiCorp East Sierra Pacific Power NF 27 Shell Energy North America (US), L.P. PacifiCorp East Sierra Pacific Power SFP 28 Shell Energy North America (US), L.P. PacifiCorp East Bonneville Power Administration NF 29 Shell Energy North America (US), L.P. PacifiCorp East Sierra Pacific Power NF 30 Shell Energy North America (US), L.P. PacifiCorp East Sierra Pacific Power SFP 31 Shell Energy North America (US), L.P. Idaho Power Company PacifiCorp East NF 32 Shell Energy North America (US), L.P. Idaho Power Company PacifiCorp East NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.7 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Shell Energy North America (US), L.P. Idaho Power Company Sierra Pacific Power NF 1 Shell Energy North America (US), L.P. Idaho Power Company Sierra Pacific Power SFP 2 Shell Energy North America (US), L.P. Idaho Power Company Bonneville Power Administration NF 3 Shell Energy North America (US), L.P. Idaho Power Company Sierra Pacific Power SFP 4 Shell Energy North America (US), L.P. PacifiCorp West Bonneville Power Administration NF 5 Shell Energy North America (US), L.P. PacifiCorp West Sierra Pacific Power SFP 6 Shell Energy North America (US), L.P. NorthWestern/PacifiCorp East Bonneville Power Administration NF 7 Shell Energy North America (US), L.P. NorthWestern/PacifiCorp East Sierra Pacific Power NF 8 Shell Energy North America (US), L.P. Bonneville Power Administration PacifiCorp East NF 9 Shell Energy North America (US), L.P. Bonneville Power Administration Sierra Pacific Power NF 10 Shell Energy North America (US), L.P. Avista PacifiCorp East NF 11 Shell Energy North America (US), L.P. Avista Sierra Pacific Power NF 12 Shell Energy North America (US), L.P. Avista Sierra Pacific Power SFP 13 Shell Energy North America (US), L.P. Sierra Pacific Power PacifiCorp East NF 14 Shell Energy North America (US), L.P. Sierra Pacific Power PacifiCorp East SFP 15 Shell Energy North America (US), L.P. Sierra Pacific Power PacifiCorp East NF 16 Shell Energy North America (US), L.P. Sierra Pacific Power Bonneville Power Administration NF 17 Shell Energy North America (US), L.P. Sierra Pacific Power Bonneville Power Administration SFP 18 Shell Energy North America (US), L.P. Sierra Pacific Power Bonneville Power Administration LFP 19 Shell Energy North America (US), L.P. Sierra Pacific Power Avista NF 20 Shell Energy North America (US), L.P. Sierra Pacific Power Sierra Pacific Power NF 21 Shell Energy North America (US), L.P. Sierra Pacific Power Sierra Pacific Power SFP 22 Shell Energy North America (US), L.P. Sierra Pacific Power PacifiCorp East NF 23 Shell Energy North America (US), L.P. Sierra Pacific Power NorthWestern/PacifiCorp East NF 24 Shell Energy North America (US), L.P. Sierra Pacific Power Bonneville Power Administration NF 25 Shell Energy North America (US), L.P. Idaho Power Company PacifiCorp East NF 26 Shell Energy North America (US), L.P. Idaho Power Company PacifiCorp East SFP 27 Shell Energy North America (US), L.P. Idaho Power Company Bonneville Power Administration NF 28 Shell Energy North America (US), L.P. Idaho Power Company Bonneville Power Administration SFP 29 Shell Energy North America (US), L.P.AD 30 Sierra Pacific Power Co. PacifiCorp East Sierra Pacific Power NF 31 Sierra Pacific Power Co. NorthWestern/PacifiCorp East Sierra Pacific Power NF 32 Sierra Pacific Power Co. PacifiCorp East Sierra Pacific Power NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.8 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Sierra Pacific Power Co. Idaho Power Company Sierra Pacific Power NF 1 Sierra Pacific Power Co. Avista Sierra Pacific Power NF 2 Sierra Pacific Power Co. Sierra Pacific Power PacifiCorp East NF 3 Sierra Pacific Power Co. Sierra Pacific Power Bonneville Power Administration NF 4 Sierra Pacific Power Co.AD 5 Southern California Edison PacifiCorp East Sierra Pacific Power NF 6 Southern California Edison Bonneville Power Administration PacifiCorp East NF 7 Southern California Edison AD 8 Tenaska Power Services Co. NorthWestern/PacifiCorp East PacifiCorp East NF 9 Tenaska Power Services Co. NorthWestern/PacifiCorp East PacifiCorp East NF 10 Tenaska Power Services Co. NorthWestern/PacifiCorp East Sierra Pacific Power NF 11 Tenaska Power Services Co. PacifiCorp East Bonneville Power Administration NF 12 Tenaska Power Services Co. PacifiCorp West PacifiCorp East NF 13 Tenaska Power Services Co. PacifiCorp West PacifiCorp East SFP 14 Tenaska Power Services Co. Bonneville Power Administration PacifiCorp East NF 15 Tenaska Power Services Co. Bonneville Power Administration PacifiCorp East NF 16 Tenaska Power Services Co. Bonneville Power Administration Sierra Pacific Power NF 17 Tenaska Power Services Co. Avista PacifiCorp East NF 18 Tenaska Power Services Co. Avista Sierra Pacific Power NF 19 Tenaska Power Services Co.AD 20 The Energy Authority, Inc. PacifiCorp East Bonneville Power Administration NF 21 The Energy Authority, Inc. Bonneville Power Administration PacifiCorp East NF 22 The Energy Authority, Inc. Bonneville Power Administration PacifiCorp East NF 23 Transalta Energy Marketing (U.S.) Inc. PacifiCorp East NorthWestern/PacifiCorp East NF 24 Transalta Energy Marketing (U.S.) Inc. PacifiCorp East Idaho Power Company NF 25 Transalta Energy Marketing (U.S.) Inc. PacifiCorp East Bonneville Power Administration NF 26 Transalta Energy Marketing (U.S.) Inc. PacifiCorp East Sierra Pacific Power NF 27 Transalta Energy Marketing (U.S.) Inc. NorthWestern/PacifiCorp East PacifiCorp East NF 28 Transalta Energy Marketing (U.S.) Inc. NorthWestern/PacifiCorp East Sierra Pacific Power NF 29 Transalta Energy Marketing (U.S.) Inc. PacifiCorp East NorthWestern/PacifiCorp East NF 30 Transalta Energy Marketing (U.S.) Inc. PacifiCorp East Bonneville Power Administration NF 31 Transalta Energy Marketing (U.S.) Inc. PacifiCorp East Sierra Pacific Power NF 32 Transalta Energy Marketing (U.S.) Inc. Idaho Power Company PacifiCorp East NF 33 34 FERC FORM NO. 1 (ED. 12-90) Page 328.9 TOTAL TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Payment By (c)(b)(a)(d) Statistical cation Classifi- (Footnote Affiliation) (Including transactions referred to as 'wheeling') (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority) (Footnote Affiliation) (Company of Public Authority)Energy Received From Energy Delivered To 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 affiliation 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. Transalta Energy Marketing (U.S.) Inc. Idaho Power Company Sierra Pacific Power NF 1 Transalta Energy Marketing (U.S.) Inc. Bonneville Power Administration PacifiCorp East NF 2 Transalta Energy Marketing (U.S.) Inc. Bonneville Power Administration Sierra Pacific Power NF 3 Transalta Energy Marketing (U.S.) Inc. Sierra Pacific Power Idaho Power Company NF 4 Transalta Energy Marketing (U.S.) Inc. Sierra Pacific Power Bonneville Power Administration NF 5 Transalta Energy Marketing (U.S.) Inc.AD 6 United Materials of Great Falls NorthWestern/PacifiCorp East Idaho Power Company NF 7 Utah Associated Municipal Power PacifiCorp East Sierra Pacific Power NF 8 Utah Associated Municipal Power Sierra Pacific Power PacifiCorp East NF 9 Utah Associated Municipal Power AD 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 FERC FORM NO. 1 (ED. 12-90) Page 328.10 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. 9 333,238 333,238 1 9 2 9 267,961 267,961 3 9 4 9 1,236,894 1,236,894 5 9 6 9 7 Minidoka, IdahoLegacy Various in Idaho 8,846 8,846 8 4 308,061 308,061 9 9 2,049 2,049 10 9 11 LaGrande, OregonLegacy Various in Idaho 16,782 16,782 12 JEFF5/6 IPCO 15,555 15,555 13 BRDY5/6 IPCO 3,764 3,764 14 JEFF8 LOLO 798 798 15 8 16 BPAT.NWMT8 BRDY 25 25 17 8 18 BPAT.NWMT8 M345 1,719 1,719 19 LAGRANDE8 LAGRANDE 1,079 1,079 20 LAGRANDE8 M345 34,394 34,394 21 LOLO8 LAGRANDE 322 322 22 LOLO8 M345 5,429 5,429 23 8 24 AVAT.NWMT8 M345 46 46 25 BORA8 BPAT.NWMT 818 818 26 BORA8 LAGRANDE 4,923 4,923 27 BPAT.NWMT8 LAGRANDE 775 775 28 BPAT.NWMT8 M345 944 944 29 BRDY8 M345 396 396 30 ENPR8 BORA 740 740 31 ENPR7 BORA 1,269 1,269 32 ENPR8 M345 916 916 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. ENPR7 M345 320 320 1 JBSN8 BORA 467 467 2 JBSN8 BPAT.NWMT 20 20 3 JBSN8 LAGRANDE 735 735 4 JBSN8 M345 160 160 5 JEFF8 M345 254 254 6 LAGRANDE8 BORA 468 468 7 LAGRANDE8 M345 667 667 8 LOLO8 BORA 984 984 9 LOLO7 BORA 1,318 1,318 10 LOLO8 LAGRANDE 25 25 11 LOLO8 M345 66,652 66,652 12 LOLO7 M345 5,416 5,416 13 M3458 LAGRANDE 1,400 1,400 14 8 15 8 16 8 17 BORA8 M345 62 62 18 BPAT.NWMT8 BORA 120 120 19 BPAT.NWMT8 BRDY 49 49 20 BPAT.NWMT8 M345 1,969 1,969 21 HMWY8 BORA 3,541 3,541 22 HMWY8 M345 2,714 2,714 23 JEFF8 M345 100 100 24 LAGRANDE8 BORA 4,321 4,321 25 LAGRANDE8 M345 25,422 25,422 26 LOLO8 BORA 412 412 27 LOLO8 M345 263 263 28 M3458 LAGRANDE 1,834 1,834 29 OBBLPR8 LAGRANDE 20 20 30 8 31 8 32 AVAT.NWMT8 BRDY 417 417 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.1 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. AVAT.NWMT8 HMWY 87 87 1 AVAT.NWMT8 LAGRANDE 51 51 2 AVAT.NWMT8 M345 22,002 22,002 3 AVAT.NWMT7 M345 47,695 47,695 4 BORA8 BPAT.NWMT 281 281 5 BORA8 HMWY 45 45 6 BORA8 JEFF 25 25 7 BORA8 LAGRANDE 426 426 8 BORA8 M345 7,224 7,224 9 BPAT.NWMT8 BORA 638 638 10 BPAT.NWMT8 BRDY 96 96 11 BPAT.NWMT8 ENPR 360 360 12 BPAT.NWMT8 HMWY 75 75 13 BPAT.NWMT8 LAGRANDE 18,742 18,742 14 BPAT.NWMT8 M345 11,972 11,972 15 BPAT.NWMT7 M345 3,262 3,262 16 BRDY8 AVAT.NWMT 82 82 17 BRDY8 BORA 2 2 18 BRDY8 BPAT.NWMT 118 118 19 BRDY8 HMWY 392 392 20 BRDY8 LAGRANDE 12,636 12,636 21 BRDY8 M345 35,780 35,780 22 BRDY7 M345 510 510 23 ENPR8 BRDY 30 30 24 GSHN8 HMWY 96 96 25 HMWY8 BORA 12,608 12,608 26 HMWY8 BRDY 1,638 1,638 27 HMWY8 JBSN 942 942 28 HMWY8 M345 3,679 3,679 29 JBSN8 BORA 1,975 1,975 30 JBSN8 HMWY 25 25 31 JBSN8 LAGRANDE 250 250 32 JBSN8 M345 298 298 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.2 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. JBWT8 BORA 14 14 1 JBWT8 LAGRANDE 1,930 1,930 2 JBWT8 M345 1,530 1,530 3 JEFF8 BORA 2,581 2,581 4 JEFF8 BRDY 128 128 5 JEFF8 ENPR 258 258 6 JEFF8 HMWY 13 13 7 JEFF8 LAGRANDE 10,801 10,801 8 JEFF8 M345 139,494 139,494 9 LAGRANDE8 BORA 6,060 6,060 10 LAGRANDE8 BRDY 2,870 2,870 11 LAGRANDE8 JEFF 35 35 12 LAGRANDE8 M345 22,679 22,679 13 LOLO8 BORA 4,118 4,118 14 LOLO8 BRDY 14 14 15 LOLO8 JEFF 80 80 16 LOLO8 LAGRANDE 25 25 17 LOLO8 M345 10,415 10,415 18 LOLO7 M345 3,572 3,572 19 M3458 BORA 2,078 2,078 20 M3458 BPAT.NWMT 759 759 21 M3458 BRDY 313 313 22 M3458 JEFF 135 135 23 M3458 LAGRANDE 1,198 1,198 24 8 25 BORA8 M345 594 594 26 BRDY8 M345 7,371 7,371 27 BRDY7 M345 4,984 4,984 28 JEFF8 M345 4,471 4,471 29 LAGRANDE8 M345 2,531 2,531 30 LOLO8 M345 673 673 31 LOLO7 M345 800 800 32 M3458 BRDY 260 260 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.3 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. M3458 HMWY 790 790 1 M3458 LAGRANDE 1,360 1,360 2 8 3 BORA8 ENPR 1,684 1,684 4 BORA8 HMWY 444 444 5 BORA7 KPRT 1,340,222 1,340,222 6 BORA8 LAGRANDE 2,195 2,195 7 BRDY8 BRDY 1,096 1,096 8 BRDY7 BRDY 76 76 9 BRDY8 ENPR 300 300 10 BRDY8 KPRT 5,243 5,243 11 BRDY8 LAGRANDE 500 500 12 ENPR8 BORA 211,505 211,505 13 ENPR7 BORA 117,399 117,399 14 ENPR8 LAGRANDE 264 264 15 HMWY7 M345 3,676 3,676 16 IPCOGEN8 BORA 50 50 17 JBWT8 BORA 1,614 1,614 18 JBWT8 BRDY 19 19 19 JBWT7 BRDY 162,792 162,792 20 JBWT8 GSHN 36,135 36,135 21 JBWT7 HMWY 644,162 644,162 22 JBWT8 KPRT 3,673 3,673 23 JBWT8 LAGRANDE 31,250 31,250 24 JBWT8 LOLO 123 123 25 LAGRANDE8 BORA 292 292 26 LOLO8 BORA 1,098 1,098 27 LOLO8 ENPR 3,896 3,896 28 LOLO8 LAGRANDE 3 3 29 8 30 BORA8 BPAT.NWMT 681 681 31 BORA8 LAGRANDE 75 75 32 BPAT.NWMT8 LAGRANDE 15 15 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.4 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. BPAT.NWMT8 M345 501 501 1 BRDY8 LAGRANDE 13,476 13,476 2 HMWY8 BORA 3,837 3,837 3 HMWY8 M345 1,092 1,092 4 JEFF8 LAGRANDE 5,919 5,919 5 LAGRANDE8 M345 6,238 6,238 6 M3458 LAGRANDE 719 719 7 8 8 BORA8 BPAT.NWMT 476 476 9 BORA8 BRDY 4 4 10 BORA8 ENPR 32 32 11 BORA8 HMWY 1,853 1,853 12 BORA8 JEFF 14 14 13 BORA8 LAGRANDE 11,765 11,765 14 BORA8 M345 121 121 15 BPAT.NWMT8 BORA 633 633 16 BPAT.NWMT7 BORA 66,625 66,625 17 BPAT.NWMT8 BRDY 157 157 18 BPAT.NWMT8 HMWY 5 5 19 BPAT.NWMT8 LAGRANDE 397 397 20 BPAT.NWMT8 M345 3,564 3,564 21 BRDY8 BPAT.NWMT 520 520 22 BRDY8 ENPR 95 95 23 BRDY8 HMWY 1,148 1,148 24 BRDY8 LAGRANDE 7,809 7,809 25 BRDY8 M345 3,974 3,974 26 ENPR8 BORA 108,510 108,510 27 ENPR7 BORA 87,870 87,870 28 ENPR8 BRDY 868 868 29 ENPR8 M345 2,887 2,887 30 GSHN8 BPAT.NWMT 210 210 31 GSHN8 BRDY 2 2 32 GSHN8 HMWY 560 560 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.5 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. GSHN8 JEFF 45 45 1 GSHN8 LAGRANDE 2,927 2,927 2 GSHN8 M345 9 9 3 HMWY8 BORA 81,942 81,942 4 HMWY7 BORA 22,273 22,273 5 HMWY8 BRDY 5,275 5,275 6 HMWY8 JBSN 50 50 7 HMWY8 M345 35,568 35,568 8 HMWY7 M345 4,810 4,810 9 JBSN8 BPAT.NWMT 27 27 10 JBSN8 JEFF 40 40 11 JBSN8 LAGRANDE 925 925 12 JBSN8 M345 47 47 13 JBWT8 ENPR 40 40 14 JBWT8 HMWY 330 330 15 JBWT8 LAGRANDE 2,388 2,388 16 JEFF7 BORA 624 624 17 JEFF8 BRDY 46 46 18 JEFF8 HMWY 445 445 19 JEFF8 LAGRANDE 905 905 20 JEFF8 M345 15 15 21 LAGRANDE8 BORA 11,348 11,348 22 LAGRANDE7 BORA 2,347 2,347 23 LAGRANDE8 BRDY 6,767 6,767 24 LAGRANDE8 JBSN 355 355 25 LAGRANDE8 M345 77,404 77,404 26 LAGRANDE7 M345 7,666 7,666 27 LOLO8 BORA 170 170 28 LOLO8 M345 528 528 29 M3458 BPAT.NWMT 8 8 30 M3458 HMWY 193 193 31 M3458 JEFF 3 3 32 M3458 LAGRANDE 542 542 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.6 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. 8 1 BPAT.NWMT8 LAGRANDE 8,009 8,009 2 BRDY8 LAGRANDE 12,328 12,328 3 BRDY8 M345 263 263 4 JEFF8 BORA 987 987 5 JEFF8 LAGRANDE 10,932 10,932 6 JEFF8 M345 175 175 7 8 8 HMWY8 AVAT.NWMT 8 8 9 JBSN8 LAGRANDE 1,296 1,296 10 JBSN8 LOLO 672 672 11 LOLO8 LAGRANDE 1,358 1,358 12 8 13 BORA8 BPAT.NWMT 432 432 14 BORA8 JEFF 200 200 15 BORA7 JEFF 1,968 1,968 16 BRDY8 AVAT.NWMT 72 72 17 BRDY8 JEFF 150 150 18 BRDY7 JEFF 727 727 19 JBSN8 BRDY 200 200 20 LOLO8 BORA 2,063 2,063 21 LOLO7 BORA 1,380 1,380 22 8 23 8 24 8 25 BORA8 LAGRANDE 1,065 1,065 26 BORA8 M345 336 336 27 BORA7 M345 756 756 28 BRDY8 LAGRANDE 22,052 22,052 29 BRDY8 M345 26,201 26,201 30 BRDY7 M345 23,580 23,580 31 HMWY8 BORA 407 407 32 HMWY8 BRDY 1,790 1,790 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.7 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. HMWY8 M345 45,891 45,891 1 HMWY7 M345 6,787 6,787 2 IPCOGEN8 LAGRANDE 845 845 3 IPCOGEN7 LAGRANDE 80 80 4 JBSN8 LAGRANDE 8 8 5 JBSN7 M345 2,200 2,200 6 JEFF8 LAGRANDE 2,019 2,019 7 JEFF8 M345 1,154 1,154 8 LAGRANDE8 BRDY 7,743 7,743 9 LAGRANDE8 M345 87,127 87,127 10 LOLO8 BORA 23 23 11 LOLO8 M345 68,925 68,925 12 LOLO7 M345 25,524 25,524 13 LYPK8 BORA 8,486 8,486 14 LYPK7 BORA 2,469 2,469 15 LYPK8 BRDY 1,339 1,339 16 LYPK8 LAGRANDE 16,513 16,513 17 LYPK7 LAGRANDE 96 96 18 LYPK7 LAGRANDE 36,582 36,582 19 LYPK8 LOLO 18 18 20 LYPK8 M345 43,517 43,517 21 LYPK7 M345 198,617 198,617 22 M3458 BRDY 150 150 23 M3458 JEFF 8 8 24 M3458 LAGRANDE 1,655 1,655 25 MDSK8 BORA 256 256 26 MDSK7 BORA 3,672 3,672 27 MDSK8 LAGRANDE 1,485 1,485 28 OBBLPR7 LAGRANDE 400 400 29 8 30 BORA8 M345 130 130 31 BPAT.NWMT8 M345 556 556 32 BRDY8 M345 50 50 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.8 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. HMWY8 M345 280 280 1 LOLO8 M345 200 200 2 M3458 BORA 1,311 1,311 3 M3458 LAGRANDE 361 361 4 8 5 BORA8 M345 227 227 6 LAGRANDE8 BORA 605 605 7 8 8 BPAT.NWMT8 BORA 308 308 9 BPAT.NWMT8 BRDY 846 846 10 BPAT.NWMT8 M345 128 128 11 BRDY8 LAGRANDE 941 941 12 JBSN8 BRDY 342 342 13 JBSN7 BRDY 4,736 4,736 14 LAGRANDE8 BORA 600 600 15 LAGRANDE8 BRDY 5 5 16 LAGRANDE8 M345 22 22 17 LOLO8 BORA 342 342 18 LOLO8 M345 600 600 19 8 20 BRDY8 LAGRANDE 90 90 21 LAGRANDE8 BORA 563 563 22 LAGRANDE8 BRDY 2,793 2,793 23 BORA8 BPAT.NWMT 11 11 24 BORA8 HMWY 429 429 25 BORA8 LAGRANDE 3,504 3,504 26 BORA8 M345 80 80 27 BPAT.NWMT8 BORA 66 66 28 BPAT.NWMT8 M345 29 29 29 BRDY8 BPAT.NWMT 160 160 30 BRDY8 LAGRANDE 300 300 31 BRDY8 M345 20 20 32 HMWY8 BORA 39,138 39,138 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329.9 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (Including transactions reffered to as 'wheeling') FERC RateSchedule of Tariff Number (e) Point of Receipt(Subsatation or Other Designation) (f) Point of Delivery(Substation or Other (g) BillingDemand (MW) (h) TRANSFER OF ENERGY MegaWatt HoursReceived(i)Delivered(j) MegaWatt HoursDesignation) 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 (j) the total megawatthours received and delivered. HMWY8 M345 1,802 1,802 1 LAGRANDE8 BORA 6,049 6,049 2 LAGRANDE8 M345 4,592 4,592 3 M3458 HMWY 50 50 4 M3458 LAGRANDE 121 121 5 8 6 AVAT.NWMT8 IPCO 1 1 7 BORA8 M345 10,848 10,848 8 M3458 BORA 27 27 9 8 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 FERC FORM NO. 1 (ED. 12-90) Page 329.10 0 6,721,533 6,721,533 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 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 billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 1,270,731 1,297,718 26,987 1 -20,161 -20,161 2 1,309,561 1,166,427 -143,134 3 -9,420 -9,420 4 4,630,939 4,687,109 56,170 5 -45,830 -45,830 6 -8,758 -8,758 7 14,330 14,330 8 184,783 184,783 9 8,018 9,325 1,307 10 -114 -114 11 54,702 54,702 12 18,455 18,455 13 4,466 4,466 14 2,080 2,080 15 -69 -69 16 117 117 17 -51 -51 18 6,616 6,616 19 4,153 4,153 20 132,383 132,383 21 1,239 1,239 22 20,896 20,896 23 -989 -989 24 143 143 25 2,537 2,537 26 15,268 15,268 27 2,404 2,404 28 2,928 2,928 29 1,228 1,228 30 2,295 2,295 31 3,936 3,936 32 2,841 2,841 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 992 992 1 1,448 1,448 2 62 62 3 2,280 2,280 4 496 496 5 788 788 6 1,451 1,451 7 2,069 2,069 8 3,052 3,052 9 4,088 4,088 10 78 78 11 206,715 206,715 12 16,797 16,797 13 4,342 4,342 14 -18,793 -18,793 15 -349 -349 16 -20 -20 17 259 259 18 502 502 19 205 205 20 8,237 8,237 21 14,813 14,813 22 11,353 11,353 23 418 418 24 18,076 18,076 25 106,346 106,346 26 1,724 1,724 27 1,100 1,100 28 7,672 7,672 29 84 84 30 -395 -395 31 -10 -10 32 1,617 1,617 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.1 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 337 337 1 198 198 2 85,333 85,333 3 184,982 184,982 4 1,090 1,090 5 175 175 6 97 97 7 1,652 1,652 8 28,018 28,018 9 2,474 2,474 10 372 372 11 1,396 1,396 12 291 291 13 72,690 72,690 14 46,433 46,433 15 12,651 12,651 16 318 318 17 8 8 18 458 458 19 1,520 1,520 20 49,008 49,008 21 138,770 138,770 22 1,978 1,978 23 116 116 24 372 372 25 48,899 48,899 26 6,353 6,353 27 3,653 3,653 28 14,269 14,269 29 7,660 7,660 30 97 97 31 970 970 32 1,156 1,156 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.2 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 54 54 1 7,485 7,485 2 5,934 5,934 3 10,010 10,010 4 496 496 5 1,001 1,001 6 50 50 7 41,891 41,891 8 541,018 541,018 9 23,503 23,503 10 11,131 11,131 11 136 136 12 87,959 87,959 13 15,971 15,971 14 54 54 15 310 310 16 97 97 17 40,394 40,394 18 13,854 13,854 19 8,059 8,059 20 2,944 2,944 21 1,214 1,214 22 524 524 23 4,646 4,646 24 -5,250 -5,250 25 2,419 2,419 26 30,019 30,019 27 20,298 20,298 28 18,208 18,208 29 10,308 10,308 30 2,741 2,741 31 3,258 3,258 32 1,059 1,059 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.3 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 3,217 3,217 1 5,539 5,539 2 -28 -28 3 10,055 10,055 4 2,651 2,651 5 6 13,106 13,106 7 6,544 6,544 8 454 454 9 1,791 1,791 10 31,305 31,305 11 2,985 2,985 12 1,262,864 1,262,864 13 700,972 700,972 14 1,576 1,576 15 21,949 21,949 16 299 299 17 9,637 9,637 18 113 113 19 972,006 972,006 20 215,757 215,757 21 3,846,194 3,846,194 22 21,931 21,931 23 186,589 186,589 24 734 734 25 1,744 1,744 26 6,556 6,556 27 23,262 23,262 28 18 18 29 -106,595 -106,595 30 3,035 3,035 31 334 334 32 67 67 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.4 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 2,232 2,232 1 60,049 60,049 2 17,098 17,098 3 4,866 4,866 4 26,375 26,375 5 27,797 27,797 6 3,204 3,204 7 -145 -145 8 2,036 2,036 9 17 17 10 137 137 11 7,926 7,926 12 60 60 13 50,321 50,321 14 518 518 15 2,707 2,707 16 284,966 284,966 17 672 672 18 21 21 19 1,698 1,698 20 15,244 15,244 21 2,224 2,224 22 406 406 23 4,910 4,910 24 33,400 33,400 25 16,997 16,997 26 464,115 464,115 27 375,835 375,835 28 3,713 3,713 29 12,348 12,348 30 898 898 31 9 9 32 2,395 2,395 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.5 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 192 192 1 12,519 12,519 2 38 38 3 350,480 350,480 4 95,265 95,265 5 22,562 22,562 6 214 214 7 152,130 152,130 8 20,573 20,573 9 115 115 10 171 171 11 3,956 3,956 12 201 201 13 171 171 14 1,411 1,411 15 10,214 10,214 16 2,669 2,669 17 197 197 18 1,903 1,903 19 3,871 3,871 20 64 64 21 48,537 48,537 22 10,039 10,039 23 28,944 28,944 24 1,518 1,518 25 331,070 331,070 26 32,789 32,789 27 727 727 28 2,258 2,258 29 34 34 30 825 825 31 13 13 32 2,318 2,318 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.6 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. -34,259 -34,259 1 34,098 34,098 2 52,486 52,486 3 1,120 1,120 4 4,202 4,202 5 46,542 46,542 6 745 745 7 -1,188 -1,188 8 25 25 9 4,055 4,055 10 2,103 2,103 11 4,249 4,249 12 -720 -720 13 1,522 1,522 14 705 705 15 6,934 6,934 16 254 254 17 528 528 18 2,561 2,561 19 705 705 20 7,268 7,268 21 4,862 4,862 22 -2,844 -2,844 23 -23,282 -23,282 24 -1,145 -1,145 25 4,717 4,717 26 1,488 1,488 27 3,349 3,349 28 97,680 97,680 29 116,058 116,058 30 104,448 104,448 31 1,803 1,803 32 7,929 7,929 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.7 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 203,275 203,275 1 30,063 30,063 2 3,743 3,743 3 354 354 4 35 35 5 9,745 9,745 6 8,943 8,943 7 5,112 5,112 8 34,298 34,298 9 385,931 385,931 10 102 102 11 305,305 305,305 12 113,059 113,059 13 37,589 37,589 14 10,936 10,936 15 5,931 5,931 16 73,145 73,145 17 425 425 18 162,041 162,041 19 80 80 20 192,760 192,760 21 879,779 879,779 22 664 664 23 35 35 24 7,331 7,331 25 1,134 1,134 26 16,265 16,265 27 6,578 6,578 28 1,772 1,772 29 -1,783 -1,783 30 557 557 31 2,381 2,381 32 214 214 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.8 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 1,199 1,199 1 856 856 2 5,613 5,613 3 1,546 1,546 4 -14,169 -14,169 5 1,125 1,125 6 2,999 2,999 7 -4 -4 8 1,000 1,000 9 2,747 2,747 10 416 416 11 3,056 3,056 12 1,111 1,111 13 15,380 15,380 14 1,948 1,948 15 16 16 16 71 71 17 1,111 1,111 18 1,948 1,948 19 -96 -96 20 381 381 21 2,382 2,382 22 11,818 11,818 23 43 43 24 1,696 1,696 25 13,854 13,854 26 316 316 27 261 261 28 115 115 29 633 633 30 1,186 1,186 31 79 79 32 154,739 154,739 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330.9 7,189,668 22,627,916 0 15,438,248 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (m)(l)(k)(n) (k+l+m) Total Revenues ($) (Including transactions reffered to as 'wheeling') ($) Energy Charges ($) (Other Charges)Demand Charges ($) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS 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 billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. 7,125 7,125 1 23,916 23,916 2 18,155 18,155 3 198 198 4 478 478 5 -419 -419 6 5 5 7 40,577 40,577 8 101 101 9 -164 -164 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 FERC FORM NO. 1 (ED. 12-90) Page 330.10 7,189,668 22,627,916 0 15,438,248 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 30,2028. The billing demand for network servics is the customers demand at the time of Idaho Power Company transmission system peak and varies by month. Schedule Page: 328 Line No.: 2 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328 Line No.: 3 Column: h The network service agreement between Idaho Power and the Bonneville Power Administration for the USBR expired December 31,2014 and was subsequently renewed, with a new expiration date of 12/31/23. The billing demand for network service is the customers demand at the time of Idaho Power Company transmission system peak and varies by month. Schedule Page: 328 Line No.: 4 Column: e Open Access Transmission tariff, Schedule 9 Network Integration Transmission Service. Schedule Page: 328 Line No.: 4 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328 Line No.: 5 Column: h The network service agreement between Idaho Power and the Bonneville Power Administration for the Priority Firm Customers expires September 30,2028. The billing demand for network service is the customer's demand at the time of Idaho power Company transmission system peak and varies by month. Schedule Page: 328 Line No.: 6 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328 Line No.: 7 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328 Line No.: 8 Column: e Legacy, contract prior to the Open Access Transmission Tariff. Schedule Page: 328 Line No.: 8 Column: h The contract between Idaho Power and the Milner Irrigation District expires December 31, 2017. Schedule Page: 328 Line No.: 9 Column: e 4, Open Access Transmission Tariff, Schedule 4 Energy Imbalance Service. Schedule Page: 328 Line No.: 9 Column: h The agreement between Idaho Power and the City of Seattle expires December 31,2017. City of Seattle has re-sold this transmission service request to Shell and Shell is now responsible for payment. Schedule Page: 328 Line No.: 10 Column: h The contract between Idaho Power and PacifiCorp - Imnaha expires on March 31,2016. Schedule Page: 328 Line No.: 11 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328 Line No.: 12 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. Schedule Page: 328 Line No.: 13 Column: e 5/6, Open Access Transmission Tariff,Schedule 5/6 Operating Reserves. Schedule Page: 328 Line No.: 13 Column: h The agreement between Idaho Power and United Materials of Great Falls, Inc. has no expiration date and can be terminated by either party at any time. Schedule Page: 328 Line No.: 14 Column: h The agreement between Idaho Power and United Materials of Great Falls, Inc. has no expiration date and can be terminated by either party at any time. Schedule Page: 328 Line No.: 15 Column: e 7/8, Open Access Transmission Tariff, Schedule 7/8 Point-to-Point Transmission Service. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Schedule Page: 328 Line No.: 16 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328 Line No.: 18 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328 Line No.: 24 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.1 Line No.: 10 Column: e 7/8, Open Access Transmission tariff, Schedule 7/8 Point-to-Point Transmission Service. Schedule Page: 328.1 Line No.: 15 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.1 Line No.: 16 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.1 Line No.: 17 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.1 Line No.: 31 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.1 Line No.: 32 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.3 Line No.: 25 Column: h Rate Refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.4 Line No.: 3 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.4 Line No.: 6 Column: h Legacy agrement providing OATT-like service, but billed under 454 facilities revenue. Schedule Page: 328.4 Line No.: 30 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.5 Line No.: 8 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.7 Line No.: 1 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.7 Line No.: 8 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.7 Line No.: 12 Column: h Rate fefund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.7 Line No.: 23 Column: h Rate refund for June 2006, thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.7 Line No.: 24 Column: h Rate refund for June 2006 Thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.7 Line No.: 25 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.8 Line No.: 30 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.9 Line No.: 5 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.9 Line No.: 8 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Schedule Page: 328.9 Line No.: 20 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rat Audit. Schedule Page: 328.10 Line No.: 6 Column: h Rate refund for June 2006 thru April 2014, pursuant to Formula Rate Audit. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.2 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY BY ISO/RTOs Idaho Power Company X 04/15/2015 2014/Q4 Line No. Payment Received by Statistical (b)(a) (Transmission Owner Name) Classification FERC Rate Schedule or Tariff Number (c) Total Revenue by Rate Schedule or Tarirff (d) Total Revenue (e) 1. Report in Column (a) the Transmission Owner receiving revenue for the transmission of electricity by the ISO/RTO. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in Column (a). 3. In Column (b) 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. 4. In column (c) 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 (b) was provided. 5. In column (d) report the revenue amounts as shown on bills or vouchers. 6. Report in column (e) the total revenues distributed to the entity listed in column (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 33 34 35 36 37 38 39 Page 331 40 TOTAL FERC FORM NO. 1/3-Q (REV 03-07) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name of Company or Public (d)(c)(a)Authority (Footnote Affiliations) TRANSFER OF ENERGY Magawatt-hoursReceived Magawatt- Deliveredhours EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS DemandCharges($)(e) EnergyCharges (f)($) OtherCharges($) (g)($) Total Cost ofTransmission (h) (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 affiliation 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 bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Statistical Classification(b) NF 193,324 193,324 30,392 30,392Avista Corp-WWP Div 1 SFP 941,879 941,879 217,709 217,709Avista Corp-WWP Div 2 AD -124 -124Avista Corp-WWP Div 3 LFP 3,701,617 3,701,617 1,036,928 1,036,928Bonneville Power Admin 4 SFP 9,200 9,200 1,840 1,840Bonneville Power Admin 5 NF 1,820 1,820 364 364Bonneville Power Admin 6 OS 21,804 21,804 4,220 4,220Bonneville Power Admin 7 OS 3,743 3,743Bonneville Power Admin 8 OS -420 -420Cargill Power Markets 9 OS -70,383 -70,383Exelon Generation Co 10 OS -870 -870lerdrola Renewables 11 OS -16,664 -16,664Morgan Stanley Capital 12 OS -6,796 -6,796NextEra Energy 13 LFP 49,900 49,900 4,808 4,808Northwestern Energy 14 NF 5,938 5,938 1,716 1,716NorthWesern Energy 15 SFP 130,363 130,363 14,027 14,027NorthWestern Energy 16 FERC FORM NO. 1/3-Q (REV. 02-04) Page 332 1,493,306 1,493,306 6,340,973 -259,674 6,081,299TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name of Company or Public (d)(c)(a)Authority (Footnote Affiliations) TRANSFER OF ENERGY Magawatt-hoursReceived Magawatt- Deliveredhours EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS DemandCharges($)(e) EnergyCharges (f)($) OtherCharges($) (g)($) Total Cost ofTransmission (h) (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 affiliation 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 bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Statistical Classification(b) LFP 779,022 779,022 79,660 79,660PacifiCorp Inc. 1 NF 291,828 291,828 53,945 53,945PacifiCorp Inc. 2 SFP 37,134 37,134 5,880 5,880PacifiCorp Inc. 3 OS 151,304 151,304PaifiCorp Inc. 4 OS -41,600 -41,600PacifiCorp Inc 5 OS -136,828 -136,828Powerex Corp. 6 SFP 65,040 65,040 40,217 40,217Puget Sound Energy, Inc 7 NF -336 -336Sierra Pacific Power Co 8 SFP 1,800 1,800 1,200 1,200Snohomish County PUD 9 SFP 600 600 400 400TransAlta Energy U.S. 10 OS -30,996 -30,996TransAlta Eenrgy U.S. 11 12 13 14 15 16 FERC FORM NO. 1/3-Q (REV. 02-04) Page 332.1 1,493,306 1,493,306 6,340,973 -259,674 6,081,299TOTAL Schedule Page: 332 Line No.: 3 Column: a Unreserved Use Refund Schedule Page: 332 Line No.: 4 Column: b Contract Expiration Date 09/30/2016 Schedule Page: 332 Line No.: 8 Column: a Reserves Provided. Schedule Page: 332 Line No.: 9 Column: a Resale Transmission Schedule Page: 332 Line No.: 10 Column: a Resale Transmission. Schedule Page: 332 Line No.: 11 Column: a Resale Transmission Schedule Page: 332 Line No.: 12 Column: a Resale Transmission Schedule Page: 332 Line No.: 13 Column: a Resale Transmission Schedule Page: 332 Line No.: 14 Column: b Contract can be terminated at anytime, with 30 days prior notice. Schedule Page: 332.1 Line No.: 1 Column: b Contract Expiration Date 05/31/2019 Schedule Page: 332.1 Line No.: 5 Column: a 2012/2013 PTP True Up - PacifiCorp Schedule Page: 332.1 Line No.: 6 Column: a Resale Transmission Schedule Page: 332.1 Line No.: 8 Column: a Resale Transmission Schedule Page: 332.1 Line No.: 11 Column: a Resale Transmission Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC) Idaho Power Company X 04/15/2015 2014/Q4 Line Description Amount (b)(a)No. 453,508Industry Association Dues 1 Nuclear Power Research Expenses 2 Other Experimental and General Research Expenses 3 1,682,703Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities 4 67,304Oth Expn >=5,000 show purpose, recipient, amount. Group if < $5,000 5 32,475Stephen Allred 6 54,585Thomas Carlile 7 87,057Richard Dahl 8 69,622Ronald Jibson 9 74,317Judith Johnson 10 69,518Dennis Johnson 11 38,577J Lamont Keen 12 87,459Christine King 13 59,865Jan Packwood 14 81,611Joan Smith 15 156,865Robert Tinstman 16 70,729Thomas Willford 17 18 23,000Accociated Taxpayers of Idaho 19 5,000Boston College for Corporations 20 5,000Business Plus 21 13,050Ceati International 22 86,120Corporate Executive Board 23 14,000Idaho Association of Commerce & industry 24 12,750Idaho Technology Council 25 7,125National Association of Directors 26 33,482National Hydropower Assoc 27 7,000North American Energy Standard 28 279,952Northwest Power pool 29 38,869Pacific NW Utilities 30 5,000Utility Variable Generation industry 31 1,163,224Western Energy Coordinating Council 32 30,568Western Energy Institute 33 5,915Misc Memberships under $2,000 (7) 34 35 91,165Chambers of Commerce & Other Civic Organizations 36 37 38 39 40 41 42 43 44 45 4,907,415 FERC FORM NO. 1 (ED. 12-94) Page 335 46 TOTAL Schedule Page: 335 Line No.: 4 Column: b Recipient Purpose Amount American Stock Transfer & Trust Mgmt Services $ 75,181 Broadridge Financial Solutions Proxy & Bulletin 49,240 Deutsche Bank Broker Fees 43,482 E Source Mgmt Services 35,756 Moody's Analytics Mgmt Services 32,729 NASDAQ Corp Solutions Mgmt Services 70,138 New York Stock Exchange Listing Services 46,628 Rate Related Amortization Misc Expense 230,655 Stock Based Compensation Misc Expense 752,952 Wells Fargo Shareowner Service Mgmt Services 115,889 Payroll Related Expenses Misc Expense 167,051 Miscellaneous 63,002 ---------- Total $1,682,703 ========== Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403, 404, 405) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Functional Classification Depreciation (d)(b)(a) Amortization of Total (Except amortization of aquisition adjustments) A. Summary of Depreciation and Amortization Charges Expense(Account 403) Limited TermElectric Plant Amortization ofOther ElectricPlant (Acc 405)(e) (f) 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 amortization charges for electric plant (Accounts 404 and 405). State the basis used to compute charges and whether any changes have been made in the basis or rates used from the preceding report year. 3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes to columns (c) through (g) from the complete report of the preceding year. Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount, account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant included in any sub-account used. In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the method of averaging used. For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column (a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis. 4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at the bottom of section C the amounts and nature of the provisions and the plant items to which related. (Account 404)(c) DepreciationExpense for AssetRetirement Costs(Account 403.1) 7,172,382 7,172,382 1 Intangible Plant 25,014,381 24,519,352 2 Steam Production Plant 495,029 3 Nuclear Production Plant 14,054,949 14,054,949 4 Hydraulic Production Plant-Conventional 5 Hydraulic Production Plant-Pumped Storage 17,190,565 17,190,565 6 Other Production Plant 20,082,639 20,082,639 7 Transmission Plant 40,300,184 40,300,184 8 Distribution Plant 9 Regional Transmission and Market Operation 9,097,851 9,097,851 10 General Plant 11 Common Plant-Electric 132,912,951 125,245,540 7,172,382 12 TOTAL 495,029 Acct 404 Balance 1/1/14 2014 Amortization Balance 12/31/14 Remaining months (1) 48,000 12,000 36,000 36 (2) 11,885,442 545,446 10,339,996 - (3) 5,468,500 189,366 5,251,629 333 (4) 19,158,412 6,115,880 15,747,708 - (5) 4,035,897 287,899 3,747,997 168 (6) 209,847 8,026 201,821 - (7) 618,074 13,765 604,625 - ------------------ ------------- -------------- Total 40,424,173 7,611,634 35,929,777 (1) Shoshone-Bannock Tribe License & Use Agreement (Termination date December 31, 2023). (2) Middle Snake Relicensing Costs (Amortized over a 30 year license period). (3) Swan Falls Relicensing (Amortized over a 30 year license period). (4) Computer Software packages (Amortized over a 60 month period from date of purchase). (5) Shoshone-Bannock Right of Way (Termination date December 31, 2028). (6) Boardman Retrofit Tech Analysis (Termination date December 31, 2040). (7) FERC License Complianc Costs (Termination date will be expirtion date of the FERC Licenses). FERC FORM NO. 1 (REV. 12-03) Page 336 B. Basis for Amortization Charges Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Account No. (c)(b)(a)(d) (e) C. Factors Used in Estimating Depreciation Charges Depreciable Plant Base(In Thousands) Estimated Avg. ServiceLife Net Salvage(Percent) Applied Depr. rates Mortality CurveType Average RemainingLife(f) (g)(Percent) 75.00 3.64 20.20R4.0310.20 638 12 100.00 -10.00 1.89 21.30S1.0311.00 150,084 13 60.00 -5.00 1.43 21.80R3.0312.10 81,618 14 60.00 -5.00 2.70 20.90R1.5312.20 509,205 15 25.00 20.00 2.35 7.90R3.0312.30 4,341 16 45.00 -5.00 3.24 19.40S1.0314.00 159,337 17 60.00 1.45 19.80S1.5315.00 70,043 18 45.00 -5.00 3.68 19.00R0.5316.00 11,737 19 12.00 15.00 8.72 6.30L2.0316.10 84 20 12.00 15.00 0.82 7.90L2.0316.40 247 21 12.00 15.00 3.19 5.10L2.0316.50 83 22 20.00 15.00 4.76 18.00L2.0316.60 106 23 20.00 15.00 2.87 14.40L2.0316.70 80 24 20.00 30.00 3.53 16.60O1.0316.80 3,583 25 35.00 15.00 2.45 34.70S1.0316.90 14 26 317.00 6,372 27 Subtotal Steam 997,572 28 100.00 -25.00 2.38 33.00R2.5331.00 175,002 29 95.00 -20.00 1.31 39.80S4.0332.10 19,461 30 95.00 -20.00 1.65 35.60S4.0332.20 237,646 31 1.44 49.10SQUARE332.30 5,472 32 80.00 -5.00 1.72 32.60R3.0333.00 207,191 33 50.00 -5.00 2.71 26.10R1.5334.00 56,828 34 95.00 2.25 28.10R2.0335.00 21,069 35 15.00 6.86 6.50SQUARE335.10 93 36 20.00 5.76 5.30SQUARE335.20 366 37 5.00 12.16 3.30SQUARE335.30 242 38 75.00 2.33 21.40R3.0336.00 9,585 39 Subtotal Hydro 732,955 40 2.83 27.20SQUARE341.00 140,902 41 50.00 2.57 28.50S2.5342.00 10,453 42 40.00 3.33 25.90S1.5343.00 238,896 43 45.00 2.64 26.80S2.0344.00 66,355 44 50.00 3.39 22.60S1.5345.00 88,608 45 35.00 3.28 24.50S2.5346.00 6,247 46 Subtotal Other 551,461 47 70.00 1.39 58.80R3.0350.20 31,604 48 30.00 3.33350.22 115 49 65.00 -35.00 1.84 53.70R3.0352.00 72,738 50 FERC FORM NO. 1 (REV. 12-03) Page 337 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Account No. (c)(b)(a)(d) (e) C. Factors Used in Estimating Depreciation Charges Depreciable Plant Base(In Thousands) Estimated Avg. ServiceLife Net Salvage(Percent) Applied Depr. rates Mortality CurveType Average RemainingLife(f) (g)(Percent) 50.00 -5.00 1.90 40.70R1.5353.00 399,788 12 65.00 -15.00 1.70 50.80S3.0354.00 168,187 13 60.00 -70.00 2.77 43.60R2.0355.00 142,598 14 65.00 -40.00 2.25 48.50R2.0356.00 196,361 15 65.00 0.79 24.00R2.5359.00 390 16 Subtotal Transmission 1,011,781 17 30.00 3.33 30.00360.22 348 18 65.00 -40.00 2.14 53.30R2.5361.00 33,717 19 50.00 -5.00 2.00 40.20R1.0362.00 202,030 20 44.00 -45.00 3.08 31.30R1.5364.00 241,031 21 12.00 8.34364.10 58 22 45.00 -35.00 2.98 33.60R0.5365.00 128,008 23 60.00 -20.00 1.95 48.40R2.0366.00 47,294 24 46.00 -15.00 2.26 35.30R2.0367.00 218,657 25 35.00 -3.00 2.58 27.00R1.0368.00 494,615 26 40.00 -40.00 2.55 29.50R2.0369.00 57,867 27 22.00 1.00 3.46 17.50O1.0370.00 16,483 28 15.00 6.96 13.10S2.5370.10 64,046 29 12.00 -2.00 9.00S4.0371.10 30 17.00 -2.00 1.51 14.70R1.5371.20 2,915 31 30.00 -25.00 2.41 20.60R1.0373.20 4,505 32 374.00 534 33 Subtotal Distribution 1,512,108 34 100.00 -5.00 2.58 28.80S0.5390.11 28,255 35 55.00 -5.00 1.90 44.30S0.5390.12 78,578 36 35.00 2.15 25.70S3.0390.20 205 37 20.00 2.88 12.90SQUARE391.11 14,135 38 5.00 11.12 3.20SQUARE391.20 24,364 39 8.00 11.22 5.70L2.0391.21 7,404 40 12.00 15.00 7.50 8.90L2.0392.10 841 41 10.00 50.00 1.73 3.40S2.5392.30 2,920 42 12.00 15.00 7.36 6.80L2.0392.40 23,547 43 12.00 15.00 3.53 9.00L2.0392.50 1,123 44 20.00 15.00 4.14 13.40L2.0392.60 34,652 45 20.00 15.00 3.21 12.50L2.0392.70 6,304 46 35.00 15.00 2.10 24.30S1.0392.90 4,826 47 25.00 3.30 19.40SQUARE393.00 1,936 48 20.00 4.13 13.30SQUARE394.00 7,575 49 20.00 4.29 12.10SQUARE395.00 12,652 50 FERC FORM NO. 1 (REV. 12-03) Page 337.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Account No. (c)(b)(a)(d) (e) C. Factors Used in Estimating Depreciation Charges Depreciable Plant Base(In Thousands) Estimated Avg. ServiceLife Net Salvage(Percent) Applied Depr. rates Mortality CurveType Average RemainingLife(f) (g)(Percent) 20.00 30.00 1.66 17.60O1.0396.00 13,938 12 15.00 4.25 8.30SQUARE397.10 4,913 13 15.00 5.38 9.80SQUARE397.20 32,820 14 15.00 5.31 8.00SQUARE397.30 4,330 15 10.00 7.90 6.50SQUARE397.40 11,725 16 15.00 5.20 10.60SQUARE398.00 5,577 17 Subtotal General 322,620 18 Total Plant 5,128,497 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 Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of REGULATORY COMMISSION EXPENSES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description Assessed by (c)(b)(a) Total Expense forExpenses of (d) (Furnish name of regulatory commission or body the Regulatory docket or case number and a description of the case)Commission Utility Current Year(b) + (c) Deferredin Account182.3 at Beginning of Year(e) 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 party. 2. Report in columns (b) and (c), only the current year's expenses that are not deferred and the current year's amortization of amounts deferred in previous years. Federal Energy Regulatory Commission: 1 Annual admin charges assessed by FERC 2,598,261 2,598,261 2 3 Regulatory FERC fees Tru-up -89,330 -89,330 4 5 General Regulatory Expenses and 6 Various other Dockets 743,604 743,604 7 8 Oregon Hydro - Fees Amortization 158,501 158,501 9 10 Regulatory Commission Expenses - Idaho 11 Rate Case - Misc expenses -21,427 -21,427 12 13 Regulatory Commission Expenses - Oregon 14 Rate Case - Misc expenses 843 843 15 General Regulatory 58,643 58,643 16 Other OPUC expenses 8,743 8,743 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 FERC FORM NO. 1 (ED. 12-96) Page 350 46 TOTAL 2,756,762 701,076 3,457,838 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of REGULATORY COMMISSION EXPENSES (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (j)(i)(f)(k) (l) EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR CURRENTLY CHARGED TO Department AccountNo.(g) Amount (h) Deferred to Account 182.3 Contra Account Amount Deferred in Account 182.3End of Year 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. 1 Electric 2 2,598,261928 3 Electric 4 -89,330928 5 6 Electric 7 743,604928 8 Electric 9 158,501928 10 11 Electric 12 -21,427928 13 14 Electric 15 843928 Electric 16 58,643928 Electric 17 8,743928 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 FERC FORM NO. 1 (ED. 12-96) Page 351 46 3,457,838 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description (b)(a) Classification 1. Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D & D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(Identify recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to others (See definition of research, development, and demonstration in Uniform System of Accounts). 2. Indicate in column (a) the applicable classification, as shown below: Classifications: A. Electric R, D & D Performed Internally: a. Overhead (1) Generation b. Underground a. hydroelectric (3) Distribution i. Recreation fish and wildlife (4) Regional Transmission and Market Operation ii Other hydroelectric (5) Environment (other than equipment) b. Fossil-fuel steam (6) Other (Classify and include items in excess of $50,000.) c. Internal combustion or gas turbine (7) Total Cost Incurred d. Nuclear B. Electric, R, D & D Performed Externally: e. Unconventional generation (1) Research Support to the electrical Research Council or the Electric f. Siting and heat rejection Power Research Institute (2) Transmission Idaho Power did not incur any Research and 1 Development expenditures in 2014. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 FERC FORM NO. 1 (ED. 12-87) Page 352 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. AMOUNTS CHARGED IN CURRENT YEAR (e)(c) Costs Incurred Internally Current Year Costs Incurred Externally Current Year (d)Account Amount(f) Unamortized Accumulation (g) (2) Research Support to Edison Electric Institute (3) Research Support to Nuclear Power Groups (4) Research Support to Others (Classify) (5) Total Cost Incurred 3. Include in column (c) all R, D & D items performed internally and in column (d) those items performed outside the company costing $50,000 or more, briefly describing the specific area of R, D & D (such as safety, corrosion control, pollution, automation, measurement, insulation, type of appliance, etc.). Group items under $50,000 by classifications and indicate the number of items grouped. Under Other, (A (6) and B (4)) classify items by type of R, D & D activity. 4. Show in column (e) the account number charged with expenses during the year or the account to which amounts were capitalized during the year, listing Account 107, Construction Work in Progress, first. Show in column (f) the amounts related to the account charged in column (e) 5. Show in column (g) the total unamortized accumulating of costs of projects. This total must equal the balance in Account 188, Research, Development, and Demonstration Expenditures, Outstanding at the end of the year. 6. If costs have not been segregated for R, D &D activities or projects, submit estimates for columns (c), (d), and (f) with such amounts identified by "Est." 7. Report separately research and related testing facilities operated by the respondent. 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 FERC FORM NO. 1 (ED. 12-87) Page 353 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of DISTRIBUTION OF SALARIES AND WAGES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Classification (c)(b)(a) Direct Payroll Allocation of Total (d) Distribution Payroll charged forClearing Accounts Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility 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. Electric 1 Operation 2 22,607,567Production 3 6,826,884Transmission 4 Regional Market 5 17,605,437Distribution 6 11,413,469Customer Accounts 7 4,849,214Customer Service and Informational 8 Sales 9 43,649,783Administrative and General 10 106,952,354TOTAL Operation (Enter Total of lines 3 thru 10) 11 Maintenance 12 4,940,951Production 13 3,388,364Transmission 14 Regional Market 15 8,231,515Distribution 16 1,000,896Administrative and General 17 17,561,726TOTAL Maintenance (Total of lines 13 thru 17) 18 Total Operation and Maintenance 19 27,548,518Production (Enter Total of lines 3 and 13) 20 10,215,248Transmission (Enter Total of lines 4 and 14) 21 Regional Market (Enter Total of Lines 5 and 15) 22 25,836,952Distribution (Enter Total of lines 6 and 16) 23 11,413,469Customer Accounts (Transcribe from line 7) 24 4,849,214Customer Service and Informational (Transcribe from line 8) 25 Sales (Transcribe from line 9) 26 44,650,679Administrative and General (Enter Total of lines 10 and 17) 27 124,514,080 124,514,080TOTAL Oper. and Maint. (Total of lines 20 thru 27) 28 Gas 29 Operation 30 Production-Manufactured Gas 31 Production-Nat. Gas (Including Expl. and Dev.) 32 Other Gas Supply 33 Storage, LNG Terminaling and Processing 34 Transmission 35 Distribution 36 Customer Accounts 37 Customer Service and Informational 38 Sales 39 Administrative and General 40 TOTAL Operation (Enter Total of lines 31 thru 40) 41 Maintenance 42 Production-Manufactured Gas 43 Production-Natural Gas (Including Exploration and Development) 44 Other Gas Supply 45 Storage, LNG Terminaling and Processing 46 Transmission 47 FERC FORM NO. 1 (ED. 12-88) Page 354 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Classification (c)(b)(a) Direct Payroll Allocation of Total (d) Distribution Payroll charged forClearing Accounts DISTRIBUTION OF SALARIES AND WAGES (Continued) Distribution 48 Administrative and General 49 TOTAL Maint. (Enter Total of lines 43 thru 49) 50 Total Operation and Maintenance 51 Production-Manufactured Gas (Enter Total of lines 31 and 43) 52 Production-Natural Gas (Including Expl. and Dev.) (Total lines 32, 53 Other Gas Supply (Enter Total of lines 33 and 45) 54 Storage, LNG Terminaling and Processing (Total of lines 31 thru 47) 55 Transmission (Lines 35 and 47) 56 Distribution (Lines 36 and 48) 57 Customer Accounts (Line 37) 58 Customer Service and Informational (Line 38) 59 Sales (Line 39) 60 Administrative and General (Lines 40 and 49) 61 TOTAL Operation and Maint. (Total of lines 52 thru 61) 62 Other Utility Departments 63 Operation and Maintenance 64 124,514,080 124,514,080TOTAL All Utility Dept. (Total of lines 28, 62, and 64) 65 Utility Plant 66 Construction (By Utility Departments) 67 Electric Plant 68 Gas Plant 69 Other (provide details in footnote): 70 TOTAL Construction (Total of lines 68 thru 70) 71 Plant Removal (By Utility Departments) 72 Electric Plant 73 Gas Plant 74 Other (provide details in footnote): 75 TOTAL Plant Removal (Total of lines 73 thru 75) 76 Other Accounts (Specify, provide details in footnote): 77 5,014,170 5,014,170Stores Expense 78 3,055,719 3,055,719Other clearing accounts 79 53,485,019 53,485,019Construction Work in Progress 80 2,847,464 2,847,464Other Work in Progress 81 22,802,332 22,802,332Paid Absences 82 760 760Preliminary Survey and Investigation 83 5,388,094 5,388,094Other Accounts 84 85 86 87 88 89 90 91 92 93 94 92,593,558 92,593,558TOTAL Other Accounts 95 217,107,638 217,107,638TOTAL SALARIES AND WAGES 96 FERC FORM NO. 1 (ED. 12-88) Page 355 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of COMMON UTILITY PLANT AND EXPENSES Idaho Power Company X 04/15/2015 2014/Q4 1. Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by accounts as provided by Plant Instruction 13, Common Utility Plant, of the Uniform System of Accounts. Also show the allocation of such plant costs to the respective departments using the common utility plant and explain the basis of allocation used, giving the allocation factors. 2. Furnish the accumulated provisions for depreciation and amortization at end of year, showing the amounts and classifications of such accumulated provisions, and amounts allocated to utility departments using the Common utility plant to which such accumulated provisions relate, including explanation of basis of allocation and factors used. 3. Give for the year the expenses of operation, maintenance, rents, depreciation, and amortization for common utility plant classified by accounts as provided by the Uniform System of Accounts. Show the allocation of such expenses to the departments using the common utility plant to which such expenses are related. Explain the basis of allocation used and give the factors of allocation. 4. Give date of approval by the Commission for use of the common utility plant classification and reference to order of the Commission or other authorization. FERC FORM NO. 1 (ED. 12-87) Page 356 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Description of Item(s) Balance at End of (c)(b)(a) Balance at End of AMOUNTS INCLUDED IN ISO/RTO SETTLEMENT STATEMENTS Quarter 1 Quarter 2 Balance at End of Quarter 3 (d) (e) 1. The respondent shall report below the details called for concerning amounts it recorded in Account 555, Purchase Power, and Account 447, Sales for Resale, for items shown on ISO/RTO Settlement Statements. Transactions should be separately netted for each ISO/RTO administered energy market for purposes of determining whether an entity is a net seller or purchaser in a given hour. Net megawatt hours are to be used as the basis for determining whether a net purchase or sale has occurred. In each monthly reporting period, the hourly sale and purchase net amounts are to be aggregated and separately reported in Account 447, Sales for Resale, or Account 555, Purchased Power, respectively. Balance at End of Year Energy 1 Net Purchases (Account 555) 2 Net Sales (Account 447) 3 Transmission Rights 4 Ancillary Services 5 Other Items (list separately) 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 FERC FORM NO. 1/3-Q (NEW. 12-05) Page 397 46 TOTAL Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PURCHASES AND SALES OF ANCILLARY SERVICES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Type of Ancillary Service (a) Report the amounts for each type of ancillary service shown in column (a) for the year as specified in Order No. 888 and defined in the respondents Open Access Transmission Tariff. In columns for usage, report usage-related billing determinant and the unit of measure. (1) On line 1 columns (b), (c), (d), (e), (f) and (g) report the amount of ancillary services purchased and sold during the year. (2) On line 2 columns (b) (c), (d), (e), (f), and (g) report the amount of reactive supply and voltage control services purchased and sold during the year. (3) On line 3 columns (b) (c), (d), (e), (f), and (g) report the amount of regulation and frequency response services purchased and sold during the year. (4) On line 4 columns (b), (c), (d), (e), (f), and (g) report the amount of energy imbalance services purchased and sold during the year. (5) On lines 5 and 6, columns (b), (c), (d), (e), (f), and (g) report the amount of operating reserve spinning and supplement services purchased and sold during the period. (6) On line 7 columns (b), (c), (d), (e), (f), and (g) report the total amount of all other types ancillary services purchased or sold during the year. Include in a footnote and specify the amount for each type of other ancillary service provided. Number of Units Unit of Measure Dollars (b) (c) (d) Number of Units Unit of Measure Dollars (e) (f) (g) Usage - Related Billing Determinant Usage - Related Billing Determinant Amount Purchased for the Year Amount Sold for the Year Scheduling, System Control and Dispatch 1 Reactive Supply and Voltage 2 Regulation and Frequency Response 3 Energy Imbalance 4 Operating Reserve - Spinning 5 Operating Reserve - Supplement 6 Other 7 Total (Lines 1 thru 7) 8 FERC FORM NO. 1 (New 2-04) Page 398 Idaho Power Company Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of MONTHLY TRANSMISSION SYSTEM PEAK LOAD Idaho Power Company X 04/15/2015 2014/Q4 Line No. Monthly Peak MW - Total (c)(b)(a) Month NAME OF SYSTEM: Day of Monthly Peak (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 (j) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for the definition of each statistical classification. (d) Hour of Monthly Peak (e) Firm Network Service for Self (f) Firm Network Service for Others (g) Long-Term Firm Point-to-point Reservations (h) Other Long- Term Firm Service (i) Short-Term Firm Point-to-point Reservation (j) Other Service 320 567 217 3,687 800 6 4,791January 1 325 567 220 3,597 800 4 4,709February 2 523 567 190 3,097 90019 4,377March 3 1,168 1,701 627 10,381 13,877Total for Quarter 1 4 628 567 159 2,827 800 7 4,181April 5 479 567 284 3,488210026 4,818May 6 223 567 342 4,364170024 5,496June 7 1,330 1,701 785 10,679 14,495Total for Quarter 2 8 227 463 357 4,769140014 5,816July 9 179 463 274 4,413160011 5,329August 10 176 463 248 4,092170016 4,979September 11 582 1,389 879 13,274 16,124Total for Quarter 3 12 205 463 162 3,3451800 8 4,175October 13 73 463 244 4,012 80018 4,792November 14 109 463 234 3,896190030 4,702December 15 387 1,389 640 11,253 13,669Total for Quarter 4 16 3,467 6,180 2,931 45,587 58,165 Total Year to Date/Year 17 FERC FORM NO. 1/3-Q (NEW. 07-04) Page 400 Schedule Page: 400 Line No.: 17 Column: e Includes 1836 MW associated with pre‐Order No. 888 transmission agreements between PacifiCorp and Idaho Power.    The contract demand associated with the pre‐Order No. 888 transmission agreements is part of Idaho Power’s total firm load and is included in the load denominator in the computation of, and accordance with, Idaho Power’s Open Access Transmission Tariff (“OATT”) rate.  On October 24, 2014, the Parties entered into a Joint Purchase and Sale Agreement and a Termination Agreement that will, if closing occurs, result in the elimination of 1836 MW of contract demand that is associated with the pre‐Order No. 888 transmission agreements that terminate as part of the transaction.  In addition, 310 MW of Firm Point‐To‐Point Transmission Service Agreements   will become effective if closing occurs. The Parties anticipate all required regulatory approvals will be received and the transaction will close no later than September, 2015. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of MONTHLY ISO/RTO TRANSMISSION SYSTEM PEAK LOAD Idaho Power Company X 04/15/2015 2014/Q4 Line No. Monthly Peak MW - Total (c)(b)(a) Month NAME OF SYSTEM: Day of Monthly Peak (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 Column (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). (4) Report on Columns (e) through (i) by month the system’s transmission usage by classification. Amounts reported as Through and Out Service in Column (g) are to be excluded from those amounts reported in Columns (e) and (f). (5) Amounts reported in Column (j) for Total Usage is the sum of Columns (h) and (i). (d) Hour of Monthly Peak (e) Imports into ISO/RTO (f) Exports from ISO/RTO (g) Through and Out Service (h) Network Service Usage (i) Point-to-Point Service Usage (j) Total Usage January 1 February 2 March 3 Total for Quarter 1 4 April 5 May 6 June 7 Total for Quarter 2 8 July 9 August 10 September 11 Total for Quarter 3 12 October 13 November 14 December 15 Total for Quarter 4 16 Total Year to Date/Year 17 FERC FORM NO. 1/3-Q (NEW. 07-04) Page 400a Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of ELECTRIC ENERGY ACCOUNT Idaho Power Company X 04/15/2015 2014/Q4 Line No. Item (a)(b)(a)(b) Line No.MegaWatt Hours Item MegaWatt Hours Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year. SOURCES OF ENERGY1 Generation (Excluding Station Use):2 5,850,665Steam3 Nuclear4 6,169,847Hydro-Conventional5 Hydro-Pumped Storage6 1,174,857Other7 Less Energy for Pumping8 13,195,369Net Generation (Enter Total of lines 3 through 8) 9 4,148,611Purchases10 Power Exchanges:11 324,803Received12 211,221Delivered13 113,582Net Exchanges (Line 12 minus line 13)14 Transmission For Other (Wheeling)15 6,721,533Received16 6,721,324Delivered17 209Net Transmission for Other (Line 16 minus line 17) 18 Transmission By Others Losses19 17,457,771TOTAL (Enter Total of lines 9, 10, 14, 18 and 19) 20 DISPOSITION OF ENERGY21 14,092,367Sales to Ultimate Consumers (Including Interdepartmental Sales) 22 Requirements Sales for Resale (See instruction 4, page 311.) 23 2,220,419Non-Requirements Sales for Resale (See instruction 4, page 311.) 24 Energy Furnished Without Charge25 Energy Used by the Company (Electric Dept Only, Excluding Station Use) 26 1,144,985Total Energy Losses27 17,457,771TOTAL (Enter Total of Lines 22 Through 27) (MUST EQUAL LINE 20) 28 FERC FORM NO. 1 (ED. 12-90)Page 401a (d) Day of Month Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of MONTHLY PEAKS AND OUTPUT Idaho Power Company X 04/15/2015 2014/Q4 Line No.Total Monthly Energy Megawatts (c)(b)(a) Hour (e) MONTHLY PEAK Month NAME OF SYSTEM:Idaho Power Company Monthly Non-RequirmentsSales for Resale &Associated Losses (See Instr. 4) 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). (f) January 29 6 2,175 240,689 9 AM 1,523,503 February 30 6 2,204 314,599 8 AM 1,399,729 March 31 12 1,843 260,659 8 AM 1,328,178 April 32 24 1,816 164,970 10 AM 1,231,532 May 33 27 2,436 82,077 7 PM 1,412,244 June 34 23 2,781 114,271 7 PM 1,636,434 July 35 8 3,184 47,418 6 PM 1,875,812 August 36 1 2,949 199,356 5 PM 1,635,278 September 37 16 2,434 186,995 6 PM 1,398,021 October 38 7 1,735 195,349 6 PM 1,236,921 November 39 18 2,253 207,977 8 AM 1,352,620 December 40 31 2,205 206,059 10 AM 1,423,437 FERC FORM NO. 1 (ED. 12-90) Page 401b 41 TOTAL 17,453,709 2,220,419 Schedule Page: 401 Line No.: 5 Column: b The sum of line 12 on pages 406 thru 407 is different than the total on page 401 by 72,413 Mw. The 72,413 Mw is made up of Clear Lakes Power Plant 16,963 Mw and Thousand Springs Power Plant 55,450 Mw. Thousand Springs and Clear lakes is included in the total on page 401 line 5 but they are not included on pages 406-407. They are not included on page 406-407 because plants generating less than 10 Mw are excluded, per instruction 1 on page 406. Schedule Page: 401 Line No.: 17 Column: b Page 329 Column I differs from Page 401 by 209 MWH, reported for Lucky Peak variation and BPA Energy imbalalnce 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 for account 447 transmission. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 BoardmanJim Bridger Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Item (b)(a)(c) Plant Name: Plant Name: STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, 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 accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. SteamSteam 1 Kind of Plant (Internal Comb, Gas Turb, Nuclear ConventionalSemi-Outdoor Boiler 2 Type of Constr (Conventional, Outdoor, Boiler, etc) 19801974 3 Year Originally Constructed 19801979 4 Year Last Unit was Installed 64.20770.50 5 Total Installed Cap (Max Gen Name Plate Ratings-MW) 62734 6 Net Peak Demand on Plant - MW (60 minutes) 65858760 7 Plant Hours Connected to Load 00 8 Net Continuous Plant Capability (Megawatts) 00 9 When Not Limited by Condenser Water 00 10 When Limited by Condenser Water 00 11 Average Number of Employees 2693350004651499000 12 Net Generation, Exclusive of Plant Use - KWh 106610499457 13 Cost of Plant: Land and Land Rights 1240808468495219 14 Structures and Improvements 63479074480941021 15 Equipment Costs 43482222640264 16 Asset Retirement Costs 80341990552575961 17 Total Cost 1251.4329717.1654 18 Cost per KW of Installed Capacity (line 17/5) Including 537592265285 19 Production Expenses: Oper, Supv, & Engr 6671067118487670 20 Fuel 00 21 Coolants and Water (Nuclear Plants Only) 7772785361847 22 Steam Expenses 00 23 Steam From Other Sources 00 24 Steam Transferred (Cr) 00 25 Electric Expenses 10204706727902 26 Misc Steam (or Nuclear) Power Expenses 0529967 27 Rents 00 28 Allowances 19835577787 29 Maintenance Supervision and Engineering 659280 30 Maintenance of Structures 2620787416751 31 Maintenance of Boiler (or reactor) Plant 21231563164373 32 Maintenance of Electric Plant 242925669116 33 Maintenance of Misc Steam (or Nuclear) Plant 11680216147700698 34 Total Production Expenses 0.04340.0318 35 Expenses per Net KWh Coal Oil Coal Oil 36 Fuel: Kind (Coal, Gas, Oil, or Nuclear) Tons Barrels Tons Barrels 37 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate) 2587129 4065 0 161681 1761 0 38 Quantity (Units) of Fuel Burned 9174 140000 0 8459 138800 0 39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear) 43.327 158.528 0.000 41.067 122.529 0.000 40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 45.490 118.042 0.000 39.740 126.340 0.000 41 Average Cost of Fuel per Unit Burned 2.464 20.075 0.000 2.399 21.673 0.000 42 Average Cost of Fuel Burned per Million BTU 0.025 0.000 0.000 0.025 0.000 0.000 43 Average Cost of Fuel Burned per KWh Net Gen 10274.000 0.000 0.000 9983.000 0.000 0.000 44 Average BTU per KWh Net Generation FERC FORM NO. 1 (REV. 12-03) Page 402 Langley Gulch Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End ofIdaho Power Company X 04/15/2015 2014/Q4 Line No. Item (b)(a)(c) Plant Name: Plant Name: STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, 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 accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. Gas Turbine 1 Kind of Plant (Internal Comb, Gas Turb, Nuclear Conventional 2 Type of Constr (Conventional, Outdoor, Boiler, etc) 2012 3 Year Originally Constructed 2012 4 Year Last Unit was Installed 0.00318.45 5 Total Installed Cap (Max Gen Name Plate Ratings-MW) 0305 6 Net Peak Demand on Plant - MW (60 minutes) 04027 7 Plant Hours Connected to Load 0300 8 Net Continuous Plant Capability (Megawatts) 00 9 When Not Limited by Condenser Water 00 10 When Limited by Condenser Water 021 11 Average Number of Employees 01049182000 12 Net Generation, Exclusive of Plant Use - KWh 02287261 13 Cost of Plant: Land and Land Rights 0133486018 14 Structures and Improvements 0241890950 15 Equipment Costs 00 16 Asset Retirement Costs 0377664229 17 Total Cost 01185.9451 18 Cost per KW of Installed Capacity (line 17/5) Including 0505916 19 Production Expenses: Oper, Supv, & Engr 036289736 20 Fuel 00 21 Coolants and Water (Nuclear Plants Only) 00 22 Steam Expenses 00 23 Steam From Other Sources 00 24 Steam Transferred (Cr) 02851598 25 Electric Expenses 0301718 26 Misc Steam (or Nuclear) Power Expenses 00 27 Rents 00 28 Allowances 00 29 Maintenance Supervision and Engineering 095463 30 Maintenance of Structures 039718 31 Maintenance of Boiler (or reactor) Plant 0825878 32 Maintenance of Electric Plant 00 33 Maintenance of Misc Steam (or Nuclear) Plant 040910027 34 Total Production Expenses 0.00000.0390 35 Expenses per Net KWh Gas 36 Fuel: Kind (Coal, Gas, Oil, or Nuclear) MCF 37 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate) 7121881 0 0 0 0 0 38 Quantity (Units) of Fuel Burned 1027 0 0 0 0 0 39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear) 5.096 0.000 0.000 0.000 0.000 0.000 40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 5.096 0.000 0.000 0.000 0.000 0.000 41 Average Cost of Fuel per Unit Burned 5.370 0.000 0.000 0.000 0.000 0.000 42 Average Cost of Fuel Burned per Million BTU 0.035 0.000 0.000 0.000 0.000 0.000 43 Average Cost of Fuel Burned per KWh Net Gen 6971.000 0.000 0.000 0.000 0.000 0.000 44 Average BTU per KWh Net Generation FERC FORM NO. 1 (REV. 12-03) Page 402.1 9. Items under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of 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. Bennett MountainDanskinValmy Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (e) (f) Plant Name: Plant Name: (d) Plant Name: (Continued) Gas TurbineSteam Gas Turbine 1 ConventionalOutdoor Conventional 2 20051981 2001 3 20051985 2008 4 172.80283.50 270.90 5 191260 244 6 5336359 414 7 1640 261 8 00 0 9 00 0 10 50 8 11 70483000929831000 55192000 12 16884421106140 402745 13 6088380769181061 5715935 14 0296057640 106887152 15 0-616367 0 16 62572249365728474 113005832 17 362.10791290.0475 417.1496 18 10536573832 168641 19 488120831013438 3883525 20 00 0 21 02602142 0 22 00 0 23 00 0 24 3490891599507 388047 25 1588301850352 314876 26 0554 0 27 00 0 28 01744 0 29 125325642380 157279 30 57333244236 155 31 317289757425 248261 32 0113006 0 33 584801042398616 5160784 34 0.08300.0456 0.0935 35 Coal Oil GasGas 36 Tons Barrels MCFMCF 37 494841 12308 0 730067 0 0576521 0 0 38 9407 138778 0 1027 0 01027 0 0 39 37.821 136.187 0.000 6.686 0.000 0.0006.736 0.000 0.000 40 59.159 138.253 0.000 6.686 0.000 0.0006.736 0.000 0.000 41 3.144 23.719 0.000 6.940 0.000 0.0006.630 0.000 0.000 42 0.033 0.000 0.000 0.069 0.000 0.0000.070 0.000 0.000 43 10089.000 0.000 0.000 10638.000 0.000 0.00010728.000 0.000 0.000 44 FERC FORM NO. 1 (REV. 12-03) Page 403 9. Items under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of 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. Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (e) (f) Plant Name: Plant Name: (d) Plant Name: (Continued) 1 2 3 4 0.000.00 0.00 5 00 0 6 00 0 7 00 0 8 00 0 9 00 0 10 00 0 11 00 0 12 00 0 13 00 0 14 00 0 15 00 0 16 00 0 17 00 0 18 00 0 19 00 0 20 00 0 21 00 0 22 00 0 23 00 0 24 00 0 25 00 0 26 00 0 27 00 0 28 00 0 29 00 0 30 00 0 31 00 0 32 00 0 33 00 0 34 0.00000.0000 0.0000 35 36 37 0 0 0 0 0 00 0 0 38 0 0 0 0 0 00 0 0 39 0.000 0.000 0.000 0.000 0.000 0.0000.000 0.000 0.000 40 0.000 0.000 0.000 0.000 0.000 0.0000.000 0.000 0.000 41 0.000 0.000 0.000 0.000 0.000 0.0000.000 0.000 0.000 42 0.000 0.000 0.000 0.000 0.000 0.0000.000 0.000 0.000 43 0.000 0.000 0.000 0.000 0.000 0.0000.000 0.000 0.000 44 FERC FORM NO. 1 (REV. 12-03) Page 403.1 Schedule Page: 402 Line No.: 3 Column: b This footnote applies to lines 3 and 4. The Jim Bridger Power Plant consists of four equal units constructed jointly by Idaho Power Company and Pacific Power and Light Company, with Idaho owning 1/3 and PacifiCorp owning 2/3. Unit #1 was placed in commercial operation November 30, 1974, Unit #2 December 1, 1975, Unit #3 September 1, 1976, and Unit #4 November 29, 1979. Schedule Page: 402 Line No.: 3 Column: c This footnote applies to lines 3 and 4. The Boardman plant consists of one unit constructed jointly by Portland General Electric Company, Idaho Power Company, and Pacific Northwest Generating Company, with Idaho Power Company owning 10%. The unit was placed in commercial operation August 3, 1980. Schedule Page: 403 Line No.: 3 Column: d This footnote applies to lines 3 and 4. The Valmy plant consists of two units constructed jointly by Sierra Pacific Power Company and Idaho Power Company, with Sierra owning 1/2 and Idaho owning 1/2. Unit #1 was placed in commercial operation December 11, 1981 and Unit #2 May 21, 1985. 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 note for line 3 page 402 column B. Schedule Page: 402 Line No.: 5 Column: c This footnote applies to line 5 and lines 12 through 43. Information reflects Idaho Power Company's share as explained in note on line 3 page 402 column C Schedule Page: 403 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 this information. Schedule Page: 402 Line No.: 9 Column: c This footnote applies to lines 9, 10, and 11. Portland General Electric Company, as operator will report this information. Schedule Page: 403 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. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 1975 Bliss 2736 American Falls Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Item FERC Licensed Project No. (b)(a)(c) Plant Name: FERC Licensed Project No. Plant Name: 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. Kind of Plant (Run-of-River or Storage) 1 Run-of-River Run-of-River Plant Construction type (Conventional or Outdoor) 2 Outdoor Outdoor Year Originally Constructed 3 1978 1949 Year Last Unit was Installed 4 1978 1950 Total installed cap (Gen name plate Rating in MW) 5 92.30 75.00 Net Peak Demand on Plant-Megawatts (60 minutes) 6 99 52 Plant Hours Connect to Load 7 4,997 8,760 Net Plant Capability (in megawatts) 8 (a) Under Most Favorable Oper Conditions 9 110 76 (b) Under the Most Adverse Oper Conditions 10 0 1 Average Number of Employees 11 4 4 Net Generation, Exclusive of Plant Use - Kwh 12 264,207,000 301,557,000 Cost of Plant 13 Land and Land Rights 14 875,318 768,366 Structures and Improvements 15 11,935,359 1,094,991 Reservoirs, Dams, and Waterways 16 4,293,075 8,670,708 Equipment Costs 17 32,743,435 9,409,661 Roads, Railroads, and Bridges 18 839,276 486,477 Asset Retirement Costs 19 0 0 TOTAL cost (Total of 14 thru 19) 20 50,686,463 20,430,203 Cost per KW of Installed Capacity (line 20 / 5) 21 549.1491 272.4027 Production Expenses 22 Operation Supervision and Engineering 23 205,189 822,283 Water for Power 24 1,397,935 666,110 Hydraulic Expenses 25 119,243 648,634 Electric Expenses 26 96,270 41,218 Misc Hydraulic Power Generation Expenses 27 298,420 404,270 Rents 28 143 11,636 Maintenance Supervision and Engineering 29 9,955 7,264 Maintenance of Structures 30 136,098 54,320 Maintenance of Reservoirs, Dams, and Waterways 31 64,125 11,304 Maintenance of Electric Plant 32 271,688 189,883 Maintenance of Misc Hydraulic Plant 33 87,987 153,050 Total Production Expenses (total 23 thru 33) 34 2,687,053 3,009,972 Expenses per net KWh 35 0.0102 0.0100 FERC FORM NO. 1 (REV. 12-03) Page 406 2726 Malad 1971 Hells Canyon Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Item FERC Licensed Project No. (b)(a)(c) Plant Name: FERC Licensed Project No. Plant Name: 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. Kind of Plant (Run-of-River or Storage) 1 Storage Run-of-River Plant Construction type (Conventional or Outdoor) 2 Outdoor Outdoor Year Originally Constructed 3 1967 1948 Year Last Unit was Installed 4 1967 1948 Total installed cap (Gen name plate Rating in MW) 5 391.50 21.77 Net Peak Demand on Plant-Megawatts (60 minutes) 6 439 23 Plant Hours Connect to Load 7 8,760 8,756 Net Plant Capability (in megawatts) 8 (a) Under Most Favorable Oper Conditions 9 445 25 (b) Under the Most Adverse Oper Conditions 10 137 21 Average Number of Employees 11 5 1 Net Generation, Exclusive of Plant Use - Kwh 12 1,623,091,000 95,302,000 Cost of Plant 13 Land and Land Rights 14 1,880,381 205,375 Structures and Improvements 15 2,888,412 2,827,184 Reservoirs, Dams, and Waterways 16 52,966,090 6,262,987 Equipment Costs 17 19,847,008 10,262,830 Roads, Railroads, and Bridges 18 922,781 309,505 Asset Retirement Costs 19 0 0 TOTAL cost (Total of 14 thru 19) 20 78,504,672 19,867,881 Cost per KW of Installed Capacity (line 20 / 5) 21 200.5228 912.6266 Production Expenses 22 Operation Supervision and Engineering 23 391,480 100,191 Water for Power 24 252,820 720,714 Hydraulic Expenses 25 706,805 79,575 Electric Expenses 26 241,292 37,156 Misc Hydraulic Power Generation Expenses 27 509,470 112,164 Rents 28 31,631 0 Maintenance Supervision and Engineering 29 19,394 2,766 Maintenance of Structures 30 55,592 38,357 Maintenance of Reservoirs, Dams, and Waterways 31 108,326 16,773 Maintenance of Electric Plant 32 333,032 44,893 Maintenance of Misc Hydraulic Plant 33 427,046 55,550 Total Production Expenses (total 23 thru 33) 34 3,076,888 1,208,139 Expenses per net KWh 35 0.0019 0.0127 FERC FORM NO. 1 (REV. 12-03) Page 406.1 2778 Shoshone Falls 2777 Upper Salmon Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Item FERC Licensed Project No. (b)(a)(c) Plant Name: FERC Licensed Project No. Plant Name: 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. Kind of Plant (Run-of-River or Storage) 1 Run-of-River Run-of-River Plant Construction type (Conventional or Outdoor) 2 Outdoor Conventional Year Originally Constructed 3 1937 1907 Year Last Unit was Installed 4 1947 1921 Total installed cap (Gen name plate Rating in MW) 5 34.50 12.50 Net Peak Demand on Plant-Megawatts (60 minutes) 6 34 13 Plant Hours Connect to Load 7 8,760 4,693 Net Plant Capability (in megawatts) 8 (a) Under Most Favorable Oper Conditions 9 39 14 (b) Under the Most Adverse Oper Conditions 10 32 11 Average Number of Employees 11 4 2 Net Generation, Exclusive of Plant Use - Kwh 12 191,224,000 42,929,000 Cost of Plant 13 Land and Land Rights 14 202,398 313,328 Structures and Improvements 15 2,069,321 1,231,506 Reservoirs, Dams, and Waterways 16 6,009,169 4,863,517 Equipment Costs 17 8,908,550 4,703,941 Roads, Railroads, and Bridges 18 29,359 51,383 Asset Retirement Costs 19 0 0 TOTAL cost (Total of 14 thru 19) 20 17,218,797 11,163,675 Cost per KW of Installed Capacity (line 20 / 5) 21 499.0956 893.0940 Production Expenses 22 Operation Supervision and Engineering 23 318,486 183,649 Water for Power 24 241,379 142,205 Hydraulic Expenses 25 368,449 119,810 Electric Expenses 26 92,996 48,168 Misc Hydraulic Power Generation Expenses 27 285,631 233,300 Rents 28 0 28 Maintenance Supervision and Engineering 29 6,650 3,996 Maintenance of Structures 30 85,360 22,470 Maintenance of Reservoirs, Dams, and Waterways 31 25,036 875 Maintenance of Electric Plant 32 85,328 81,483 Maintenance of Misc Hydraulic Plant 33 178,270 119,901 Total Production Expenses (total 23 thru 33) 34 1,687,585 955,885 Expenses per net KWh 35 0.0088 0.0223 FERC FORM NO. 1 (REV. 12-03) Page 406.2 1971 Brownlee Oxbow 1971 Cascade 2848 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 FERC Licensed Project No. (e)(d)(f) Plant Name: FERC Licensed Project No. Plant Name: FERC Licensed Project No. Plant Name: Line No. 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment. Run-of-River StorageStorage 1 Outdoor OutdoorOutdoor 2 1983 19611958 3 1984 19611980 4 12.42 190.00585.40 5 14 209615 6 8,750 8,7608,760 7 8 15 221747 9 1 202220 10 2 77 11 43,078,000 831,631,0001,916,947,000 12 13 82,142 1,212,76718,232,716 14 7,364,154 10,709,43432,155,940 15 3,145,630 30,435,63067,180,945 16 13,311,381 18,754,55258,941,432 17 122,668 565,842518,444 18 0 00 19 24,025,975 61,678,225177,029,477 20 1,934.4585 324.6222302.4077 21 22 242,699 419,169761,964 23 171,003 245,333465,585 24 440,368 687,2081,264,604 25 120,353 212,093253,884 26 331,652 511,9621,074,106 27 108 19,016115,980 28 3,668 15,08923,312 29 9,618 351,403103,542 30 -8 243-12,186 31 86,668 157,025437,940 32 78,483 233,555581,357 33 1,484,612 2,852,0965,070,088 34 0.0345 0.00340.0026 35 FERC FORM NO. 1 (REV. 12-03) Page 407 2055 C J Strike Twin Falls 18 Swan Falls 503 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 FERC Licensed Project No. (e)(d)(f) Plant Name: FERC Licensed Project No. Plant Name: FERC Licensed Project No. Plant Name: Line No. 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment. Run-of-River Run-of-RiverRun-of-River 1 Conventional ConventionalOutdoor 2 1910 19351952 3 1994 19951952 4 25.00 52.7482.80 5 18 4460 6 8,751 5,9408,760 7 8 24 5391 9 14 5084 10 4 35 11 110,848,000 59,763,000366,278,000 12 13 229,890 255,4995,476,746 14 27,237,723 10,980,0599,681,585 15 15,906,987 7,975,47310,806,251 16 30,609,794 21,200,82113,419,581 17 835,946 1,917,6031,602,868 18 0 00 19 74,820,340 42,329,45540,987,031 20 2,992.8136 802.6063495.0125 21 22 747,525 177,450812,529 23 568,175 133,137641,914 24 1,005,213 137,8811,127,584 25 33,633 65,02446,580 26 566,126 166,856598,565 27 10,179 3,37061,259 28 6,935 4,0529,179 29 70,868 31,573167,971 30 32,468 9,18279,491 31 153,011 101,736158,655 32 133,731 85,426110,131 33 3,327,864 915,6873,813,858 34 0.0300 0.01530.0104 35 FERC FORM NO. 1 (REV. 12-03) Page 407.1 1971 Common Facilities Milner 2899 Lower Salmon 2061 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 FERC Licensed Project No. (e)(d)(f) Plant Name: FERC Licensed Project No. Plant Name: FERC Licensed Project No. Plant Name: Line No. 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment. Run-of-River Run-of-River 1 Outdoor Conventional 2 1949 1992 3 1949 1992 4 60.00 59.450.00 5 36 440 6 8,757 3,8680 7 8 64 610 9 60 10 10 5 20 11 197,065,000 53,514,0000 12 13 424,428 138,100114,367 14 2,869,695 10,447,13640,956,158 15 6,920,148 17,188,30713,556,785 16 8,149,447 28,835,7332,096,941 17 88,693 501,87799,051 18 0 00 19 18,452,411 57,111,15356,823,302 20 307.5402 960.65860.0000 21 22 278,036 167,2300 23 213,833 1,407,5130 24 271,860 116,6586,911,220 25 103,894 34,8980 26 309,322 256,0680 27 2,869 3,4310 28 5,001 2,8060 29 92,696 36,2410 30 3,267 14,9050 31 105,375 44,8820 32 79,956 61,778121,392 33 1,466,109 2,146,4107,032,612 34 0.0074 0.04010.0000 35 FERC FORM NO. 1 (REV. 12-03) Page 407.2 Schedule Page: 406 Line No.: 1 Column: b American Falls generating capacity is dependent upon water releases controlled by the USBR. Schedule Page: 406 Line No.: 1 Column: e Cascade generating capacity is dependent upon water releases controlled by the USBR. Schedule Page: 406 Line No.: 1 Column: f Upstream storage in Brownlee Reservoir Schedule Page: 406.1 Line No.: 1 Column: b Upstream storage in Brownlee Reservoir Schedule Page: 406.1 Line No.: 1 Column: c Lower Malad maximum demand 15,000 Kw, Upper Malad maximum demand 9,000 Kw non-coincident. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 FERC Licensed Project No. Plant Name: (b) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PUMPED STORAGE GENERATING PLANT STATISTICS (Large Plants) Idaho Power Company X 04/15/2015 2014/Q4 Line No. Item (a) 1. Large plants and pumped storage plants of 10,000 Kw or more of installed capacity (name plate ratings) 2. If any plant is leased, operating under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. Give project number. 3. If net peak demand for 60 minutes is not available, give the which is available, specifying period. 4. If a group of employees attends more than one generating plant, report on line 8 the approximate average number of employees assignable to each plant. 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power System Control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 1 Type of Plant Construction (Conventional or Outdoor) 2 Year Originally Constructed 3 Year Last Unit was Installed 4 Total installed cap (Gen name plate Rating in MW) 5 Net Peak Demaind on Plant-Megawatts (60 minutes) 6 Plant Hours Connect to Load While Generating 7 Net Plant Capability (in megawatts) 8 Average Number of Employees 9 Generation, Exclusive of Plant Use - Kwh 10 Energy Used for Pumping 11 Net Output for Load (line 9 - line 10) - Kwh 12 Cost of Plant 13 Land and Land Rights 14 Structures and Improvements 15 Reservoirs, Dams, and Waterways 16 Water Wheels, Turbines, and Generators 17 Accessory Electric Equipment 18 Miscellaneous Powerplant Equipment 19 Roads, Railroads, and Bridges 20 Asset Retirement Costs 21 Total cost (total 13 thru 20) 22 Cost per KW of installed cap (line 21 / 4) 23 Production Expenses 24 Operation Supervision and Engineering 25 Water for Power 26 Pumped Storage Expenses 27 Electric Expenses 28 Misc Pumped Storage Power generation Expenses 29 Rents 30 Maintenance Supervision and Engineering 31 Maintenance of Structures 32 Maintenance of Reservoirs, Dams, and Waterways 33 Maintenance of Electric Plant 34 Maintenance of Misc Pumped Storage Plant 35 Production Exp Before Pumping Exp (24 thru 34) 36 Pumping Expenses 37 Total Production Exp (total 35 and 36) 38 Expenses per KWh (line 37 / 9) FERC FORM NO. 1 (REV. 12-03) Page 408 FERC Licensed Project No. Plant Name: FERC Licensed Project No. Plant Name: (d) Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of PUMPED STORAGE GENERATING PLANT STATISTICS (Large Plants) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. FERC Licensed Project No. Plant Name: (e)(c) 6. Pumping energy (Line 10) is that energy measured as input to the plant for pumping purposes. 7. Include on Line 36 the cost of energy used in pumping into the storage reservoir. When this item cannot be accurately computed leave Lines 36, 37 and 38 blank and describe at the bottom of the schedule the company's principal sources of pumping power, the estimated amounts of energy from each station or other source that individually provides more than 10 percent of the total energy used for pumping, and production expenses per net MWH as reported herein for each source described. Group together stations and other resources which individually provide less than 10 percent of total pumping energy. If contracts are made with others to purchase power for pumping, give the supplier contract number, and date of contract. 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 FERC FORM NO. 1 (REV. 12-03) Page 409 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of GENERATING PLANT STATISTICS (Small Plants) Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name of Plant Installed Capacity (c)(b)(a) Cost of PlantNet PeakDemand (d) YearOrig.Const.Name Plate Rating (In MW)MW(60 min.) Net GenerationExcludingPlant Use (e) (f) 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. Hydro: 1 2.50 2.3 16,963 3,552,7851937 Clear Lakes 2 8.80 7.3 55,450 9,460,5341912 Thousand Springs 3 4 5 Internal Combustion: 6 5.00 3.0 26 909,2591967 Salmon Diesel (1) 7 8 9 10 (1) Salmon units are classified as standby. 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 410 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of GENERATING PLANT STATISTICS (Small Plants) (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No.(i)(h)(g)(j) (k) (l) Operation Exc'l. Fuel Production Expenses Fuel Maintenance Kind of Fuel Fuel Costs (in cents (per Million Btu) 3. List plants appropriately under subheadings for steam, hydro, nuclear, internal combustion and gas turbine plants. For nuclear, see instruction 11, Page 403. 4. If net peak demand for 60 minutes is not available, give the which is available, specifying period. 5. If any plant is equipped with combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the gas turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant. Plant Cost (Incl AssetRetire. Costs) Per MW 1 34,565 1,421,114 2 125,875 186,324 1,075,061 3 265,566 4 5 6 181,852 7Diesel 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 Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a)(d)(e) DESIGNATION From To (f)(g) VOLTAGE (KV)(Indicate whereother than60 cycle, 3 phase) Operating Designed Type of Supporting Structure LENGTH (Pole miles)(In the case of underground linesreport circuit miles) On Structureof LineDesignated On Structuresof AnotherLine Number Of Circuits (h) 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. S Tower 500.00 345.00 85.17 1 1 Borah Midpoint S Tower 500.00 500.00 1.79 1 2 Boardman Slatt S Tower 500.00 500.00 0.40 1 3 Summer lake Hemingway S Tower 500.00 500.00 0.37 1 4 Hemingway Midpoint 5 S Tower 345.00 345.00 226.16 1 6 Jim Bridger Goshen S Tower 345.00 345.00 76.06 2 7 State Line Midpoint S Tower 345.00 345.00 27.06 1 8 Kinport Borah S Tower 345.00 345.00 1 9 Jim Bridger Populus S Tower 345.00 345.00 1 10 Populus Kinport S Tower 345.00 345.00 1 11 Jim Bridger Populus S Tower 345.00 345.00 1 12 Populus Borah H Wood 345.00 345.00 79.30 1 13 Midpoint Borah #1 H Wood 345.00 345.00 77.58 2 14 Midpoint Borah #2 H Wood 345.00 345.00 2.67 2 15 Adelaide Tap Adelaide 16 H Wood 230.00 230.00 46.14 1 17 Quartz LaGrande S Tower 230.00 230.00 0.70 2 18 Midpoint Hunt H Wood 230.00 230.00 56.39 1 19 Brady Antelope H Wood 230.00 230.00 0.08 1 20 Brady Treasureton S Tower 230.00 230.00 17.94 2 21 Brady #1 & #2 Kinport H Wood 230.00 230.00 1.40 1 22 Jim Bridger Point of Rocks S Tower 230.00 230.00 72.67 1 23 Brownlee Ontario S P Wood 230.00 138.00 9.91 1 24 Mora Bowmont H Wood 230.00 138.00 8.75 1 25 Mora Bowmont H Wood 230.00 230.00 2.79 1 26 Jim Bridger Point of Rocks SP Steel 230.00 230.00 18.44 1 27 Caldwell 710 Locust S Tower 230.00 230.00 7.58 1 28 Boise Bench Caldwell H Wood 230.00 230.00 33.49 1 29 Boise Bench Caldwell S Tower 230.00 230.00 15.91 2 30 Boise Bench Cloverdale H Wood 230.00 230.00 1.67 1 31 Boardman Dalreed Sub SP Steel 230.00 230.00 11.04 2 32 Brownlee 714 Oxbow H Wood 230.00 230.00 29.97 1 33 Caldwell Ontario S Tower 230.00 230.00 3.14 1 34 Caldwell Ontario SP Steel 230.00 230.00 4.44 1 35 Bennett Mtn PP Rattlesnake TS FERC FORM NO. 1 (ED. 12-87) Page 422 36 TOTAL 4,782.11 11.02 194 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a)(d)(e) DESIGNATION From To (f)(g) VOLTAGE (KV)(Indicate whereother than60 cycle, 3 phase) Operating Designed Type of Supporting Structure LENGTH (Pole miles)(In the case of underground linesreport circuit miles) On Structureof LineDesignated On Structuresof AnotherLine Number Of Circuits (h) 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. H Steel 230.00 230.00 68.17 1 1 Borah Hunt H Steel 230.00 230.00 36.25 1 2 Danskin Hubbard SP Steel 230.00 230.00 1.84 1 3 Danskin Hubbard SP Steel 230.00 230.00 1.30 2 4 Danskin Hubbard SP Steel 230.00 230.00 5.32 1 5 Danskin Bennett Mtn SP Steel 230.00 230.00 12.98 1 6 Hemingway Bowmont SP Steel 230.00 138.00 14.19 1 7 Langley Gulch Galloway Rd SP Steel 230.00 138.00 2.09 1 8 Galloway Rd Willis Tap S Tower 230.00 230.00 0.87 1 9 Boise Bench Midpoint #1 H Wood 230.00 230.00 108.41 1 10 Boise Bench Midpoint #1 S Tower 230.00 230.00 1.51 1 11 Brownlee Quartz Jct H Wood 230.00 230.00 41.30 1 12 Brownlee Quartz Jct S Tower 230.00 230.00 99.76 2 13 Brownlee Boise Bench #1 & #2 S Tower 230.00 230.00 10.32 2 14 Oxbow Brownlee S Tower 230.00 230.00 3.49 1 15 Boise Bench Midpoint #2 H Wood 230.00 230.00 102.07 1 16 Boise Bench Midpoint #2 S Tower 230.00 230.00 20.02 2 17 Oxbow Pallette Jct H Wood 230.00 230.00 24.43 2 18 Pallette Jct Imnaha S Tower 230.00 230.00 9.05 2 19 Hells Canyon Palette Jct S Tower 230.00 230.00 102.08 2 20 Brownlee Boise Bench H Wood 230.00 230.00 106.29 1 21 Boise Bench Midpoint #3 H Wood 230.00 230.00 29.60 1 22 Palette Jct Enterprise S Tower 230.00 230.00 0.41 1 23 Borah Brady #2 H Wood 230.00 230.00 3.52 1 24 Borah Brady #2 H Wood 230.00 230.00 3.84 1 25 Borah Brady #1 26 H Wood 161.00 161.00 90.69 1 27 Goshen State Line S Tower 161.00 161.00 2.37 2 28 Don Goshen H Wood 161.00 161.00 48.42 2 29 Don Goshen 30 H Wood 138.00 138.00 11.18 2 31 American Falls Power Plant Adelaide S P Wood 138.00 138.00 0.12 2 32 American Falls Power Plant Adelaide S Tower 138.00 138.00 1.15 2 33 Minidoka Loop Adelaide S P Wood 138.00 138.00 9.58 2 34 Nampa Caldwell H Wood 138.00 138.00 54.35 1 35 Upper Salmon Mountain Home Jct FERC FORM NO. 1 (ED. 12-87) Page 422.1 36 TOTAL 4,782.11 11.02 194 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a)(d)(e) DESIGNATION From To (f)(g) VOLTAGE (KV)(Indicate whereother than60 cycle, 3 phase) Operating Designed Type of Supporting Structure LENGTH (Pole miles)(In the case of underground linesreport circuit miles) On Structureof LineDesignated On Structuresof AnotherLine Number Of Circuits (h) 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. H Wood 138.00 138.00 30.81 1 1 Upper Salmon Cliff S P Wood 138.00 138.00 2.08 1 2 Eastgate Russet S Tower 138.00 138.00 1.00 2 3 Brady Fremont H Wood 138.00 138.00 24.38 2 4 Brady Fremont S P Wood 138.00 138.00 24.33 2 5 Brady Fremont H Wood 138.00 138.00 84.74 2 6 King Lower Malad H Wood 138.00 138.00 66.47 2 7 Emmett Jct Payette H Wood 138.00 138.00 6.20 1 8 Mountain Home AFB Tap H Wood 138.00 138.00 73.27 1 9 Ontario Quartz S Tower 138.00 138.00 1.01 2 10 King American Falls PP H Wood 138.00 138.00 142.03 1 11 King American Falls PP S P Wood 138.00 138.00 3.71 1 12 King American Falls PP H Wood 138.00 138.00 6.19 1 13 Duffin Clawson H Wood 138.00 138.00 0.33 1 14 American Falls Brady Tie H Wood 138.00 138.00 5.66 1 15 Upper Salmon A-B King H Wood 138.00 138.00 125.59 1 16 Upper Salmon B Wells H Wood 138.00 138.00 73.60 1 17 King Wood River S P Wood 138.00 138.00 10.31 2 18 Boise Bench Grove H Wood 138.00 138.00 67.13 1 19 Quartz John Day H Wood 138.00 138.00 2.79 1 20 Sinker Creek Tap H Wood 138.00 138.00 2.51 1 21 Mora Cloverdale S P Wood 138.00 138.00 22.28 1 22 Mora Cloverdale S P Steel 138.00 138.00 0.96 2 23 Mora Cloverdale S P Steel 138.00 138.00 3.80 1 24 Stoddard Jct Stoddard Sub H Wood 138.00 138.00 1.81 1 25 Fossil Gulch Tap H Wood 138.00 138.00 53.08 2 26 Wood River Midpoint S P Wood 138.00 138.00 16.69 2 27 Wood River Midpoint H Wood 138.00 138.00 37.15 1 28 Oxbow McCall S P Wood 138.00 138.00 2.32 1 29 Oxbow McCall S P Wood 138.00 138.00 7.47 2 30 Lowell Jct Nampa S P Wood 138.00 138.00 19.40 1 31 Hunt Milner H Wood 138.00 138.00 13.49 1 32 Strike Bruneau Bridge S P Wood 138.00 138.00 18.46 2 33 American Falls Kramer Sub S P Wood 138.00 138.00 11.72 1 34 Pingree Haven S P Wood 138.00 138.00 25.21 2 35 Midpoint Twin Falls FERC FORM NO. 1 (ED. 12-87) Page 422.2 36 TOTAL 4,782.11 11.02 194 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a)(d)(e) DESIGNATION From To (f)(g) VOLTAGE (KV)(Indicate whereother than60 cycle, 3 phase) Operating Designed Type of Supporting Structure LENGTH (Pole miles)(In the case of underground linesreport circuit miles) On Structureof LineDesignated On Structuresof AnotherLine Number Of Circuits (h) 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. S P Wood 138.00 138.00 1.69 1 1 Twin Falls Russett S P Wood 138.00 46.00 6.17 2 2 Blackfoot Aiken H Wood 138.00 69.00 57.21 1 3 Peterson Tendoy S P Wood 138.00 138.00 6.36 1 4 Eastgate Tap Eastgate S P Steel 138.00 138.00 1.84 2 5 Kimberly Tap Kimberly H Wood 138.00 138.00 13.10 2 6 Boise Bench Mora S P Wood 138.00 138.00 0.51 1 7 Bowmont-Caldwell Simplot Sub S P Wood 138.00 138.00 6.52 1 8 Gary Lane Eagle S P Steel 138.00 138.00 2.98 9.25 1 9 Locust Grove Blackcat Sub S P Wood 138.00 138.00 4.02 0.14 1 10 Boise Bench Butler S P Wood 138.00 138.00 6.73 1 11 Eagle Star S P Steel 138.00 138.00 3.60 1 12 Karcher Sub Zilog Tap S P Steel 138.00 138.00 4.02 0.42 1 13 Cloverdale - 712 712 - Wye S P Steel 138.00 138.00 1.89 1 14 Victory Jct Victory S P Steel 138.00 138.00 2.94 1 15 Butler Wye H Wood 138.00 138.00 33.97 1 16 Horseflat Starkey S P Steel 138.00 138.00 2.23 2 17 Starkey Mccall H Wood 138.00 138.00 3.80 1 18 Starkey Mccall S P Steel 138.00 138.00 1.50 1 19 Starkey Mccall S P Wood 138.00 138.00 17.61 1 20 Starkey Mccall S P Steel 138.00 138.00 2.78 1 21 Chestnut Happy Valley 138.00 22 Garnet Ward S P Wood 138.00 138.00 8.89 1 23 McCall Lake Fork S Steel 138.00 138.00 2.90 24 McCall Lake Fork S P Steel 138.00 138.00 1.30 1 25 Caldwell Willis S P Steel 138.00 138.00 1.59 1 26 Caldwell Willis S P Wood 138.00 138.00 0.87 1 27 Caldwell Willis S P Steel 138.00 138.00 0.79 2 28 Valivue Tap S P Steel 138.00 138.00 8.64 1 29 Bowmont Happy Valley S Tower 138.00 138.00 1.32 2 30 Kinport Don #1 S P Steel 138.00 138.00 2.71 1 31 Donn HOKU S P Steel 138.00 138.00 0.22 2 32 HOKU Alamed S P Steel 138.00 138.00 0.23 2 33 HOKU Alamed S P Steel 138.00 138.00 2.85 1 34 HOKU Alamed S P Steel 138.00 138.00 5.26 1 35 Rockland Jct Rockland Wind Farm FERC FORM NO. 1 (ED. 12-87) Page 422.3 36 TOTAL 4,782.11 11.02 194 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a)(d)(e) DESIGNATION From To (f)(g) VOLTAGE (KV)(Indicate whereother than60 cycle, 3 phase) Operating Designed Type of Supporting Structure LENGTH (Pole miles)(In the case of underground linesreport circuit miles) On Structureof LineDesignated On Structuresof AnotherLine Number Of Circuits (h) 1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. 2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. 3. Report data by individual lines for all voltages if so required by a State commission. 4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. 5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. 6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. S P Wood 138.00 138.00 0.07 1 1 King Justice H Wood 138.00 138.00 0.82 1 2 Twin Falls PP Tap S P Steel 138.00 138.00 0.20 1 3 American Falls PP Amercian Falls Trans ST H Wood 138.00 138.00 0.11 1 4 Lower Salmon King Tie S Tower 138.00 138.00 4.30 2 5 C J Strike Strike Jct H Wood 138.00 138.00 23.42 1 6 Strike Jct Mountain Home Jct H Wood 138.00 0.05 1 7 Strike Jct Bowmont S Tower 138.00 138.00 0.36 1 8 Strike Jct Bowmont H Wood 138.00 138.00 68.02 1 9 Strike Jct Bowmont H Wood 138.00 138.00 4.48 2 10 Lucky Peak Lucky Peak Jct H Wood 138.00 138.00 10.47 1 11 Bliss King S P Wood 138.00 138.00 1.30 1 12 Milner Deadend Milner PP H Wood 138.00 138.00 0.95 1 13 Swan Falls Tap 14 15 16 H Wood 115.00 115.00 3.35 1 17 Hines BPA (Harney) 18 19 H Wood 69.00 69.00 167.03 1 20 69 Kv Lines S P Wood 69.00 69.00 937.02 1 21 69 Kv Lines 22 23 S P Wood 46.00 46.00 408.37 1 24 46 Kv Lines 25 11.02 4,782.11 194 26 Total all lines 27 28 29 30 31 32 33 34 35 FERC FORM NO. 1 (ED. 12-87) Page 422.4 36 TOTAL 4,782.11 11.02 194 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. COST OF LINE (Include in Column (j) Land, Size of Conductor and Material Land rights, and clearing right-of-way)EXPENSES, EXCEPT DEPRECIATION AND TAXES OperationExpenses Maintenance Rents TotalLand Construction andOther Costs Total Cost (i) (j) (k) (l)(m) (n)(o)(p)Expenses Expenses 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year. 22,084,7851272 ACSR 21,828,404 256,381 1 446,7082X1780 ACSR 446,708 2 835,6621272 ACSR 835,662 3 1272 ACSR 4 5 17,314,2911272 ACSR 16,830,982 483,309 6 11,680,140795 ACSR 11,108,161 571,979 7 6,352,2811272 ACSR 6,008,061 344,220 8 10,157,4471272 ACSR 10,157,447 9 1272 ACSR 10 1,035,1431272 ACSR 1,035,143 11 1272 ACSR 12 13,618,641715.5 ACSR 13,335,498 283,143 13 15,467,494715.5 ACSR 15,402,643 64,851 14 399,394715.5 ACSR 347,946 51,448 15 16 5,500,184795 ACSR 5,437,966 62,218 17 1,007,597715.5 ACSR 998,452 9,145 18 3,524,1461272 ACSR 3,415,845 108,301 19 6,186795 ACSR 6,186 20 988,700715.5 ACSR 969,871 18,829 21 52,7151272 ACSR 51,525 1,190 22 22,218,6282X954 ACSR 20,541,790 1,676,838 23 2,611,179715.5 ACSR 2,197,386 413,793 24 715.5 ACSR 25 214,4221272 ACSR 212,523 1,899 26 10,913,3221590 ACSR 8,775,086 2,138,236 27 9,151,7681272 ACSR 7,403,554 1,748,214 28 715.5 ACSR 29 9,623,7131272 ACSR 6,560,901 3,062,812 30 89,694795 AAC 89,694 31 16,060,644954 ACSR 16,026,470 34,174 32 9,465,0452X954 ACSR 9,228,893 236,152 33 1272 ACSR 34 1,748,0551272 ACSR 1,666,354 81,701 35 FERC FORM NO. 1 (ED. 12-87) Page 423 36 32,046,045 516,707,077 548,753,122 7,400,901 3,369,518 3,284,850 14,055,269 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. COST OF LINE (Include in Column (j) Land, Size of Conductor and Material Land rights, and clearing right-of-way)EXPENSES, EXCEPT DEPRECIATION AND TAXES OperationExpenses Maintenance Rents TotalLand Construction andOther Costs Total Cost (i) (j) (k) (l)(m) (n)(o)(p)Expenses Expenses 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year. 23,093,5831590 ACSR 22,468,666 624,917 1 15,210,5611590 ACSR 15,210,561 2 1590 ACSR 3 1590 ACSR 4 3,528,0331590 ACSR 3,528,033 5 11,187,6451590 ACSR 9,332,649 1,854,996 6 10,029,0561590 ACSR 9,080,890 948,166 7 1272 ACSR 8 7,125,153715.5 ACSR 6,739,866 385,287 9 715.5 ACSR 10 2,886,643795 ACSR 2,833,575 53,068 11 795 ACSR 12 9,256,921VARIOUS 8,966,987 289,934 13 1,252,3341272 ACSR 1,237,524 14,810 14 14,368,867715.5 ACSR 14,141,042 227,825 15 VARIOUS 16 4,119,4021272 ACSR 4,031,934 87,468 17 1,822,4621272 ACSR 1,651,381 171,081 18 1,296,8171272 ACSR 1,252,130 44,687 19 6,441,971954 ACSR 6,257,154 184,817 20 5,911,660715.5 ACSR 5,663,803 247,857 21 1,951,3171272 ACSR 1,867,303 84,014 22 419,6741272 ACSR 416,606 3,068 23 715.5 ACSR 24 428,5211272 ACSR 421,273 7,248 25 26 664,537250 COPPER 648,382 16,155 27 2,431,762715.5 ACSR 2,343,558 88,204 28 397.5 ACSR 29 30 407,689250 COPPER 381,182 26,507 31 250 COPPER 32 270,559715.5 ACSR 249,232 21,327 33 3,870,714795 AAC 3,200,265 670,449 34 3,587,341795 ACSR 3,539,654 47,687 35 FERC FORM NO. 1 (ED. 12-87) Page 423.1 36 32,046,045 516,707,077 548,753,122 7,400,901 3,369,518 3,284,850 14,055,269 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. COST OF LINE (Include in Column (j) Land, Size of Conductor and Material Land rights, and clearing right-of-way)EXPENSES, EXCEPT DEPRECIATION AND TAXES OperationExpenses Maintenance Rents TotalLand Construction andOther Costs Total Cost (i) (j) (k) (l)(m) (n)(o)(p)Expenses Expenses 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year. 1,925,848795 ACSR 1,882,280 43,568 1 828,327795 AAC 557,504 270,823 2 4,645,528VARIOUS 4,080,596 564,932 3 VARIOUS 4 VARIOUS 5 3,285,450VARIOUS 3,208,627 76,823 6 2,768,680VARIOUS 2,734,762 33,918 7 8,885397.5 ACSR 6,930 1,955 8 5,238,709VARIOUS 5,204,281 34,428 9 9,231,653715.5 ACSR 9,014,734 216,919 10 715.5 ACSR 11 715.5 ACSR 12 356,0724\0 351,881 4,191 13 96,921954 ACSR 96,921 14 763,930250 COPPER 761,189 2,741 15 3,078,484VARIOUS 3,049,994 28,490 16 3,978,620VARIOUS 3,804,937 173,683 17 1,878,374VARIOUS 1,652,772 225,602 18 2,542,326397.5 ACSR 2,450,153 92,173 19 77,219VARIOUS 77,199 20 20 11,739,188715.5 ACSR 8,615,808 3,123,380 21 VARIOUS 22 795AAC 23 1272 ACSR 24 188,298250 COPPER 187,848 450 25 7,419,720397.5 ACSR 7,070,008 349,712 26 397.5 ACSR 27 2,839,732397.5 ACSR 2,698,198 141,534 28 397.5 ACSR 29 1,668,216715.5 ACSR 1,457,085 211,131 30 1,419,827715.5 ACSR 1,416,503 3,324 31 702,248397.5 ACSR 687,321 14,927 32 1,066,073715.5 ACSR 1,052,339 13,734 33 1,299,567397.5 ACSR 1,281,344 18,223 34 3,141,360VARIOUS 3,086,512 54,848 35 FERC FORM NO. 1 (ED. 12-87) Page 423.2 36 32,046,045 516,707,077 548,753,122 7,400,901 3,369,518 3,284,850 14,055,269 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. COST OF LINE (Include in Column (j) Land, Size of Conductor and Material Land rights, and clearing right-of-way)EXPENSES, EXCEPT DEPRECIATION AND TAXES OperationExpenses Maintenance Rents TotalLand Construction andOther Costs Total Cost (i) (j) (k) (l)(m) (n)(o)(p)Expenses Expenses 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year. 227,546715.5 ACSR 210,756 16,790 1 543,372715.5 ACSR 529,756 13,616 2 3,839,377397.5 ACSR 3,443,681 395,696 3 2,486,673715.5 ACSR 2,142,718 343,955 4 795 ACSR 5 733,561715.5 ACSR 718,864 14,697 6 49,642795 AAC 49,642 7 2,654,991795 AAC 2,165,954 489,037 8 4,438,9671272 ACSR 3,503,157 935,810 9 873,2921272 ACSR 838,605 34,687 10 3,450,670715.5 ACSR 3,270,853 179,817 11 477,376795 AAC 434,341 43,035 12 2,717,4871272 ACSR 2,577,075 140,412 13 1272 ACSR 14 1,539,907795 ACSR 1,405,436 134,471 15 21,859,795715.5 ACSR 19,385,962 2,473,833 16 715.5 ACSR 17 715.5 ACSR 18 715.5 ACSR 19 715.5 ACSR 20 2,337,8801272 ACSR 2,259,301 78,579 21 40,580 40,580 22 5,014,418715.5 ACSR 4,682,879 331,539 23 24 2,413,4491272 ACSR 2,141,218 272,231 25 795 ACSR 26 795 ACSR 27 351,497795 ACSR 351,497 28 6,705,9611272 ACSR 6,015,350 690,611 29 213,951715.5 ACSR 212,777 1,174 30 4,7741272 ACSR 4,584 190 31 1272 ACSR 32 795 ACSR 33 795 ACSR 34 -16,973795 ACSR -16,973 35 FERC FORM NO. 1 (ED. 12-87) Page 423.3 36 32,046,045 516,707,077 548,753,122 7,400,901 3,369,518 3,284,850 14,055,269 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINE STATISTICS (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. COST OF LINE (Include in Column (j) Land, Size of Conductor and Material Land rights, and clearing right-of-way)EXPENSES, EXCEPT DEPRECIATION AND TAXES OperationExpenses Maintenance Rents TotalLand Construction andOther Costs Total Cost (i) (j) (k) (l)(m) (n)(o)(p)Expenses Expenses 7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g) 8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. 9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. 10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year. 60,6591590 ACSR 60,659 1 63,322250 COPPER 63,264 58 2 76,560715.5 ACSR 76,560 3 4,406397.5 ACSR 4,406 4 623,189715.5 ACSR 622,115 1,074 5 2,569,755397.5 ACSR 2,563,423 6,332 6 2,516,050715.5 ACSR 2,429,399 86,651 7 715.5 ACSR 8 9 279,488715.5 ACSR 279,481 7 10 1,003,338715.5 ACSR 997,718 5,620 11 186,420715.5 ACSR 183,606 2,814 12 274,396397.5 ACSR 261,511 12,885 13 14 15 16 65,382397.5 ACSR 63,404 1,978 17 18 19 64,085,774VARIOUS 62,432,378 1,653,396 20 VARIOUS 21 22 23 17,665,729VARIOUS 17,471,193 194,536 24 14,055,269 3,284,850 3,369,518 7,400,901 25 548,753,122 516,707,077 32,046,045 14,055,269 3,284,850 3,369,518 7,400,901 26 27 28 29 30 31 32 33 34 35 FERC FORM NO. 1 (ED. 12-87) Page 423.4 36 32,046,045 516,707,077 548,753,122 7,400,901 3,369,518 3,284,850 14,055,269 Schedule Page: 422 Line No.: 9 Column: a Lines 808 amd 809 are not Idaho Power Company they are the Company portion of investment into the Populus Station Lines Schedule Page: 422 Line No.: 10 Column: a Lines 808 and 809 are not Idaho Power Company they are the Company's portion of investment into the Populus station lines. Schedule Page: 422 Line No.: 11 Column: a Lines 808 and 809 are not Idaho Power Company they are the Company's portion of investment into the Populus station lines. Schedule Page: 422 Line No.: 12 Column: a Lines 808 and 809 are not Idaho Power Company they are the Company's portion of investment into the Populus station lines. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINES ADDED DURING YEAR Idaho Power Company X 04/15/2015 2014/Q4 Line No. (c)(b)(a) (d) (e) LINE DESIGNATION From To LineLengthinMiles SUPPORTING STRUCTURE Type AverageNumber perMiles CIRCUITS PER STRUCTURE Present Ultimate (f) (g) 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 (l) to (o), it is permissible to report in these columns the 17.70S Pole 1 1 1 Bowmont Happy Valley 8.64 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 8.64 17.70 1 1 FERC FORM NO. 1 (REV. 12-03) Page 424 44 TOTAL Total Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSMISSION LINES ADDED DURING YEAR (Continued) Idaho Power Company X 04/15/2015 2014/Q4 Line No. (k)(j)(h) (l) (m) CONDUCTORS Size Configuration Voltage KV LINE COST Land and Poles, Towers and Fixtures Conductors (n) (p) Specification and Spacing (Operating)Land Rights and Devices(i) costs. Designate, however, if estimated amounts are reported. Include costs of Clearing Land and Rights-of-Way, and Roads and Trails, in column (l) 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. Asset (o)Retire. Costs TVSACSR1272 2,630,873 6,705,961 3,384,477 690,611 138 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 2,630,873 3,384,477 FERC FORM NO. 1 (REV. 12-03) Page 425 44 690,611 6,705,961 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). Adelaide 138.00 345.00 13.80transmission 1 Aiken 13.00 46.00distribution 2 Alameda 13.00 46.00distribution 3 Alameda 13.09 138.00distribution 4 American Falls PP - attended 13.80 138.00transmission 5 American Falls 46.00 138.00 12.47transmission 6 Artesian 13.00 46.00distribution 7 Bannock Creek 13.00 46.00distribution 8 Bennett Mountain Power Plant- attended 18.00 230.00transmission 9 Bennett Mountain Power Plant- attended 4.16 18.00distribution 10 Bethel Court 13.00 138.00distribution 11 Black Cat 13.09 138.00distribution 12 Blackfoot 13.00 46.00distribution 13 Blackfoot 46.00 161.00 12.47transmission 14 Blackfoot 138.00 161.00 12.98distribution 15 Bliss - attended 13.80 138.00transmission 16 Blue Gulch 35.00 138.00distribution 17 Boise Bench - attended 138.00 230.00 13.20transmission 18 Boise Bench - attended 35.00 138.00distribution 19 Boise Bench - attended 69.00 138.00 12.98transmission 20 Boise Bench - attended 138.00 230.00 13.80transmission 21 Boise 13.00 138.00distribution 22 Borah 230.00 345.00 13.80transmission 23 Bowmont 46.00 69.00 6.90distribution 24 Bowmont 35.00 138.00distribution 25 Bowmont 69.00 138.00 12.98transmission 26 Bowmont 69.00 138.00 12.47transmission 27 Bowmont 138.00 230.00 13.80transmission 28 Brady 138.00 230.00 13.80transmission 29 Brady 46.00 138.00 12.47transmission 30 Brady 13.00 69.00distribution 31 Brownlee - attended 13.80 230.00transmission 32 Bruneau Bridge 35.00 138.00distribution 33 Bruneau Bridge 36.20 138.00distribution 34 Buckhorn 35.00 69.00distribution 35 Bucyrus 7.20 46.00distribution 36 Buhl 13.00 46.00distribution 37 Burley Rural 13.00 69.00distribution 38 Butler 13.09 138.00distribution 39 Caldwell 13.00 138.00distribution 40 FERC FORM NO. 1 (ED. 12-96) Page 426 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). Caldwell 138.00 230.00transmission 1 Caldwell 13.09 138.00distribution 2 Caldwell 69.00 138.00 12.47transmission 3 Caldwell 138.00 230.00 12.47transmission 4 Caldwell 4.16 13.00distribution 5 Canyon Creek 35.00 138.00distribution 6 Canyon Creek 69.00 138.00 12.98transmission 7 Cascade Power Plant - attended 4.60 69.00transmission 8 Cascade 13.10 69.00distribution 9 Cascade 25.00distribution 10 Chestnut 13.00 138.00distribution 11 Clear Lake - attended 2.40 46.00transmission 12 Cliff 46.00 138.00 12.50transmission 13 Cliff 46.00 138.00 12.95transmission 14 Cloverdale 13.00 138.00distribution 15 Dale 4.60 46.00distribution 16 Dale 13.00 46.00distribution 17 Dale 13.00 69.00distribution 18 Dale 36.20 138.00distribution 19 Dale 46.00 138.00 12.47transmission 20 Danskin- attended 18.00 230.00transmission 21 Danskin- attended 138.00 230.00 13.80transmission 22 Danskin- attended 4.16 18.00distribution 23 Danskin- attended 12.00 138.00transmission 24 Danskin- attended 13.80 35.00distribution 25 Don 7.60 138.00distribution 26 Don 13.20 138.00distribution 27 Don 13.00 138.00distribution 28 Don 14.00distribution 29 DRAM 13.09 138.00distribution 30 DRAM 138.00 230.00 13.80transmission 31 DRAM 12.47 138.00distribution 32 Duffin 35.00 138.00distribution 33 Eagle 13.09 138.00distribution 34 Eastgate 138.00distribution 35 Eastgate 13.00 138.00distribution 36 Eckert 36.20 138.00distribution 37 Eden 36.20 138.00distribution 38 Eden 46.00 138.00 12.98transmission 39 Elkhorn 12.47 138.00distribution 40 FERC FORM NO. 1 (ED. 12-96) Page 426.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). Elkhorn 13.00 138.00distribution 1 Elmore 35.00 138.00distribution 2 Elmore 69.00 138.00 12.50transmission 3 Elmore 69.00 138.00 12.98transmission 4 Emmett 138.00distribution 5 Emmett 69.00 138.00 12.47transmission 6 Falls 13.00 46.00distribution 7 Falls 46.00distribution 8 Filer 13.00 46.00distribution 9 Flat Top 13.00 46.00distribution 10 Flying H 2.40 69.00distribution 11 Fort Hall 13.00 46.00distribution 12 Fossil Gulch 35.00 138.00distribution 13 Fremont 46.00 138.00 12.50transmission 14 Gary 13.09 138.00distribution 15 Gary 13.00 138.00distribution 16 Gem 13.00 69.00distribution 17 Gem 69.00distribution 18 Goodng Rural 13.00 46.00distribution 19 Golden Valley 13.00 69.00distribution 20 Gowen Substation 35.00 138.00distribution 21 Grindstone 35.00distribution 22 Grove 13.09 138.00distribution 23 Grove 13.00 138.00distribution 24 Hagerman 13.00 46.00distribution 25 Hagerman 13.00 69.00distribution 26 Hailey 13.00 138.00distribution 27 Happy Valley 13.09 138.00distribution 28 Haven 35.00 138.00distribution 29 Haven 46.00 138.00transmission 30 Hemingway 230.00 500.00 34.50transmission 31 Hewlett Packard 13.00 138.00distribution 32 Hidden Springs 13.00 138.00distribution 33 Highland 13.00 138.00distribution 34 Hill 13.00 138.00distribution 35 Hillsdale 138.00distribution 36 Hoku 13.80 138.00distribution 37 Homedale 13.00 69.00distribution 38 Horse Flat 138.00 230.00 13.80transmission 39 Horseshoe Bend 35.00distribution 40 FERC FORM NO. 1 (ED. 12-96) Page 426.2 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). Horseshoe Bend 36.20 69.00distribution 1 Horseshoe Bend 25.00 69.00distribution 2 Huston 13.00 69.00distribution 3 Hulen 13.00 46.00distribution 4 Hunt 138.00 230.00 13.80transmission 5 Hydra 36.20 138.00distribution 6 Island 13.00 69.00distribution 7 Jerome 13.00 138.00distribution 8 Jerome 13.09 138.00distribution 9 Julion Clawson 35.00 138.00distribution 10 Joplin 13.00 138.00distribution 11 Joplin 35.00 138.00distribution 12 Justice 138.00 230.00 13.80transmission 13 Karcher 13.00 138.00distribution 14 Kenyon 13.00 69.00distribution 15 Ketchum 13.00 138.00distribution 16 Kimberly 13.00 138.00distribution 17 Kinport 46.00 161.00 13.20transmission 18 Kinport 138.00 230.00 12.47transmission 19 Kinport 138.00 230.00 13.80transmission 20 Kinport 230.00 345.00 13.80transmission 21 Kramer 35.00 138.00distribution 22 Kramer 36.20 138.00distribution 23 Kuna 13.00 138.00distribution 24 Lake 13.00 69.00distribution 25 Lake Fork 36.20 138.00distribution 26 Lake Fork 69.00 138.00 12.50transmission 27 Lamb 13.00 138.00distribution 28 Langley Gulch- attended 138.00 230.00 13.80transmission 29 Langley Gulch- attended 230.00transmission 30 Langley Gulch- attended 4.16distribution 31 Langley Gulch- attended 4.16 13.00distribution 32 Lansing 13.00 69.00distribution 33 Lincoln 13.09 138.00distribution 34 Linden 13.00 138.00distribution 35 Locust 36.20 138.00distribution 36 Locust 138.00 230.00 13.80transmission 37 Lower Malad - attended 7.20 138.00transmission 38 Lower Salmon - attended 13.80 138.00transmission 39 Map Rock 13.00 69.00distribution 40 FERC FORM NO. 1 (ED. 12-96) Page 426.3 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). McCall 13.09 13.00distribution 1 McCall 36.20 138.00distribution 2 Meridian 13.00 138.00distribution 3 Micron 13.09 138.00distribution 4 Micron 13.00 138.00distribution 5 Midpoint 138.00 230.00 13.80transmission 6 Midpoint 230.00 345.00 13.80transmission 7 Midpoint 345.00 500.00transmission 8 Midrose 13.09 138.00distribution 9 Milner 69.00 138.00 12.47transmission 10 Milner 46.00 69.00 6.90distribution 11 Milner 35.00 138.00distribution 12 Milner PP - attended 13.80 138.00transmission 13 Moonstone 35.00 138.00distribution 14 Mora 35.00 138.00distribution 15 Mora 36.20 138.00distribution 16 Moreland 13.00 35.00distribution 17 Moreland 13.00 46.00distribution 18 Moreland 35.00 46.00 12.47distribution 19 Mountain Home 13.00 69.00distribution 20 Mountain Home Air Force Base 13.00 69.00distribution 21 Mountain Home Air Force Base 13.00 138.00distribution 22 Nampa 138.00 230.00 13.80transmission 23 Nampa 13.00 138.00distribution 24 New Meadows 36.20 138.00distribution 25 New Plymouth 13.00 69.00distribution 26 Notch Butte 13.09 138.00distribution 27 Orchard 36.20 69.00distribution 28 Orchard 35.00 69.00 12.47distribution 29 Parma 13.00 69.00distribution 30 Parma 35.00 69.00distribution 31 Paul 35.00 138.00distribution 32 Payette 13.00 138.00distribution 33 Pingree 46.00 138.00 12.50transmission 34 Pingree 35.00 138.00distribution 35 Pleasant Valley 35.00 138.00distribution 36 Pocatello 13.00 46.00distribution 37 Poleline 13.09 138.00distribution 38 Populus 345.00transmission 39 Portneuf 35.00 138.00distribution 40 FERC FORM NO. 1 (ED. 12-96) Page 426.4 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). Portneuf 35.00 46.00distribution 1 Rockford 13.00 46.00distribution 2 Russett 13.00 138.00distribution 3 Sailor Creek 2.40 138.00distribution 4 Sailor Creek 35.00 138.00distribution 5 Salmon 13.00 69.00distribution 6 Salmon 34.50 69.00 12.47distribution 7 Salmon 69.00 12.47distribution 8 Salmon 2.40 13.00transmission 9 Shoshone 13.00 46.00distribution 10 Shoshone 7.20 46.00distribution 11 Shoshone Falls - attended 2.30 46.00transmission 12 Shoshone Falls - attended 6.60 46.00transmission 13 Silver 35.00 138.00distribution 14 Simplot 13.00 138.00distribution 15 Sinker Creek 35.00 138.00distribution 16 Siphon 35.00 138.00distribution 17 South Park 13.00 46.00distribution 18 Star 13.09 138.00distribution 19 Starkey 69.00 138.00 12.47transmission 20 State 13.00 69.00distribution 21 Stoddard 13.00 138.00distribution 22 Strike Power Plant - attended 13.80 138.00transmission 23 Sugar 35.00 138.00distribution 24 Swan Falls - attended 6.90 138.00transmission 25 Taber 13.00 46.00distribution 26 Ten Mile 13.09 138.00distribution 27 Terry 13.09 138.00distribution 28 Terry 13.00 138.00distribution 29 Thousand Springs - attended 7.20 46.00transmission 30 Thousand Springs - attended 2.40 7.00transmission 31 Toponis 33.00 138.00distribution 32 Twin Falls 13.09 138.00distribution 33 Twin Falls 46.00 138.00 12.98transmission 34 Twin Falls PP - attended 7.20 138.00transmission 35 Twin Falls PP - attended 13.20 138.00transmission 36 Upper Malad - attended 7.20 45.00transmission 37 Upper Salmon- attended 7.20 138.00transmission 38 Ustick 13.00 138.00distribution 39 Vallivue 13.09 138.00distribution 40 FERC FORM NO. 1 (ED. 12-96) Page 426.5 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). Victory 13.00 138.00distribution 1 Victory 13.09 138.00distribution 2 Ware 13.00 69.00distribution 3 Weiser 13.00 69.00distribution 4 Weiser 69.00 138.00 12.47transmission 5 Wilder 13.00 69.00distribution 6 Willis 13.09 138.00distribution 7 Wye 13.00 138.00distribution 8 Wye 13.09 138.00distribution 9 Zilog 13.09 138.00distribution 10 11 12 The above are all State of Idaho 13 14 Montana: 15 Peterson 69.00 230.00 13.20transmission 16 17 Nevada: 18 Valmy - attended 125.00 345.00 24.90transmission 19 Valmy - attended 125.00 345.00 24.90transmission 20 Valmy - attended 24.90 120.00 7.20transmission 21 Valmy - attended 345.00transmission 22 Valmy - attended 345.00transmission 23 Valmy - attended 345.00transmission 24 Valmy - attended 345.00transmission 25 Valmy - attended 345.00transmission 26 Wells 69.00 138.00 13.00transmission 27 28 Oregon: 29 Boardman - attended 24.00 500.00transmission 30 Boardman - attended 7.20 230.00transmission 31 Boardman - attended 7.20 24.00transmission 32 Cairo 13.00 69.00distribution 33 Hells Canyon - attended 13.80 230.00transmission 34 Hells Canyon - attended 0.50 69.00distribution 35 Hines 115.00 138.00 12.47transmission 36 Malheur Butte 34.50 69.00distribution 37 Nyssa 13.00 69.00distribution 38 Ontario 13.00 138.00distribution 39 Ontario 69.00 138.00 12.47transmission 40 FERC FORM NO. 1 (ED. 12-96) Page 426.6 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Name and Location of Substation Primary (c)(b)(a) Tertiary (d) Character of Substation (e) Secondary VOLTAGE (In MVa) 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). Ontario 138.00 230.00 13.80transmission 1 Ontario 69.00 138.00 12.98transmission 2 Ontario 69.00 138.00 13.09transmission 3 Ore-Ida 13.00 69.00distribution 4 Oxbow - attended 69.00 138.00 13.00transmission 5 Oxbow - attended 13.80 230.00transmission 6 Oxbow - attended 138.00 230.00 13.80transmission 7 Quartz 69.00 138.00 12.50transmission 8 Quartz 138.00 230.00 12.98transmission 9 Quartz 69.00 138.00 12.98transmission 10 Vale 13.00 69.00distribution 11 12 Wyoming: 13 Jim Bridger - attended 230.00 345.00 34.50transmission 14 15 16 17 18 19 Transformers-distribution substations under 10,000 20 KVA 83 unattended. 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO. 1 (ED. 12-96) Page 426.7 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 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 28 312 3 29 1 30 1 31 721 5 1 32 18 1 33 24 1 34 20 1 35 6 1 1 36 20 2 37 12 1 38 48 2 39 15 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 120 1 1 24 1 2 75 3 3 120 1 4 1 5 15 1 6 15 1 7 12 1 8 15 2 9 4 1 10 48 2 11 4 1 12 12 2 1 13 4 1 14 48 2 15 1 16 6 17 1 18 27 1 19 25 1 20 140 1 21 180 1 22 6 1 23 96 2 24 5 1 25 1 26 108 6 3 27 26 1 1 28 80 6 29 118 7 30 160 2 31 17 1 32 36 2 33 38 2 34 24 1 35 18 1 36 18 1 37 24 1 38 15 1 39 8 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 8 1 1 17 1 2 15 1 3 15 1 4 24 1 5 25 1 6 8 1 7 10 1 8 10 1 9 13 2 10 15 2 11 10 1 1 12 15 1 13 50 3 1 14 20 1 15 17 1 16 8 1 17 10 1 18 15 2 19 10 1 1 20 24 1 21 10 2 22 48 2 23 24 1 24 10 1 25 5 1 26 20 1 27 18 1 28 12 1 29 25 1 30 600 3 1 31 20 1 32 8 1 33 18 1 34 39 2 35 24 1 36 2 37 22 2 38 100 1 39 5 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427.2 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 12 1 1 5 1 2 10 1 3 10 1 4 300 3 5 48 2 6 12 1 7 20 1 8 20 1 9 30 2 10 15 1 11 18 1 12 180 1 13 12 1 14 20 2 15 42 2 16 18 1 17 7 18 180 1 19 180 1 20 600 3 1 21 12 1 22 18 1 23 15 1 24 10 1 25 18 1 26 15 1 27 18 1 28 180 1 29 246 2 30 12 1 31 12 1 32 12 1 33 10 1 34 33 2 35 48 2 1 36 360 2 37 16 1 38 70 4 39 10 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427.3 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 12 1 1 18 1 2 36 2 3 24 2 4 24 2 5 120 1 6 840 2 1 7 750 3 8 24 1 9 75 3 1 10 8 3 1 11 29 2 12 36 1 13 12 1 14 15 1 15 24 1 16 6 1 17 8 1 18 6 3 1 19 15 1 20 1 21 18 1 22 180 1 23 50 3 24 12 1 25 10 1 26 10 1 27 6 1 28 10 3 29 10 1 30 12 1 31 36 2 32 23 3 33 50 3 34 22 2 35 42 2 36 36 2 37 18 1 38 39 18 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427.4 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 1 1 14 2 2 18 1 3 15 2 4 15 1 5 10 1 3 6 10 3 7 2 8 5 2 9 10 1 10 2 3 11 3 1 12 10 1 13 12 1 14 30 2 15 12 1 16 33 2 17 10 1 18 18 1 19 18 1 20 33 2 21 15 1 22 83 3 23 20 2 24 18 1 25 5 1 26 24 1 27 12 1 28 30 2 29 8 1 30 1 31 18 1 32 44 2 33 33 2 34 9 1 35 72 1 36 8 1 37 36 4 38 44 2 39 18 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427.5 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 24 1 1 18 1 2 12 1 1 3 20 2 4 25 1 5 10 1 6 18 1 7 36 2 8 20 1 9 24 1 10 11 12 13 14 15 24 3 1 16 17 18 1 19 1 20 1 21 48 1Line Reactor 22 35 1Line Reactor 23 35 1Line Reactor 24 35 1Line Reactor 25 35 1Line Reactor 26 20 3 1 27 28 29 685 3 30 55 1 31 55 1 32 12 1 33 333 2 1 34 1 1 35 40 1 36 8 3 1 37 20 2 38 38 2 39 25 1 1 40 FERC FORM NO. 1 (ED. 12-96) Page 427.6 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of SUBSTATIONS Idaho Power Company X 04/15/2015 2014/Q4 Line No.Number of Units (g)(f) (h) CONVERSION APPARATUS AND SPECIAL EQUIPMENT (k) Total Capacity (Continued) Capacity of Substation (In Service) (In MVa) Number ofTransformersIn Service Spare Type of Equipment Number of Transformers (In MVa)(i) (j) 5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. 6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company. 240 2 1 50 2 2 1 3 15 1 4 10 3 1 5 244 2 6 100 1 7 15 1 8 100 3 1 9 15 1 10 10 1 11 12 13 703 7 14 15 16 17 18 19 20 334 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO. 1 (ED. 12-96) Page 427.7 Schedule Page: 426.2 Line No.: 31 Column: a PacifiCorp has a 59% interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Hemingway Station. Schedule Page: 426.4 Line No.: 39 Column: a Idaho Power has a 20.8% interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Populus station. Schedule Page: 426.6 Line No.: 19 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 20 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 21 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 22 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 23 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 24 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 25 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 26 Column: a Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. Schedule Page: 426.6 Line No.: 30 Column: 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. Schedule Page: 426.6 Line No.: 31 Column: 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. Schedule Page: 426.6 Line No.: 32 Column: 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. Schedule Page: 426.7 Line No.: 14 Column: a Jointly owned with PacificCorp. Idaho Power has a 33.3% share of ownership. Name of Respondent Idaho Power Company This Report is: (1) X An Original (2) A Resubmission Date of Report (Mo, Da, Yr) 04/15/2015 Year/Period of Report 2014/Q4 FOOTNOTE DATA FERC FORM NO. 1 (ED. 12-87)Page 450.1 Name of Respondent This Report Is:(1) An Original (2) A Resubmission Date of Report(Mo, Da, Yr)Year/Period of Report End of TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES Idaho Power Company X 04/15/2015 2014/Q4 Line No. Description of the Non-Power Good or Service Name of (c)(b)(a)(d) Associated/AffiliatedCompany AccountCharged orCredited Amount Credited 1. Report below the information called for concerning all non-power goods or services received from or provided to associated (affiliated) companies. 2. The reporting threshold for reporting purposes is $250,000. The threshold applies to the annual amount billed to the respondent or billed toan associated/affiliated company for non-power goods and services. The good or service must be specific in nature. Respondents should notattempt to include or aggregate amounts in a nonspecific category such as "general".3. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote. Charged or 1 Non-power Goods or Services Provided by Affiliated 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Non-power Goods or Services Provided for Affiliate 21 Managerial Expenses 951,135IDACORP, INC. 417420 22 74,887922000 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO. 1 (New) Page 429 FERC FORM NO. 1-F (New) December 31, 2014 ANNUAL REPORT TDAHOSUPPLEMENTTOFERCFORM' = H i,ruLTr€TATE ELEcrRrc coMpANrEs F-"- i; =t: :-.i :.3 INDEX i i. : ^; , ''.' ., i.-r Page . _-" Number Title ' ,:/-1 Statement of lncome for the Year <.r 2 Taxes Allocated to ldaho 3 Notes and Accounts Receivable 3 Accumulated Provision for Uncollectible Accounts 4 Receivables from Associated Companies 5 Gain or Loss on Disposition of Property 6 Professional or Gonsultative 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 SUPPLEf,EiIT This Page lntentionally Left Blank STATEMENT OF INCOME FOR THE YEAR 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 utility department. Spread the amount(s) over lines 01 thru 24 as appropriate. lnclude these amounts in columns (c) and (d) totals. 2. Report amounts in account 414, Other Utility Operating lncome, in the same manner as accounts 412 and 413 above. 3. Repoft data for lines 7, 9, and 10 for Natural Gas companies using accounts 4(X.1 , 4U.2, 4U.3, 407 .1 , and 407 .2. 4. Use page 122lor imporlant notes regarding the state ment of income or any account thereof. 5. Give concise explanations conceming unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers orwhich may result in a material refund to the utility with respect to power or gas purchases. State for each year affecled the gross revenues or costs to which the contingency relates and the tax efiects together with an elglanation of retain such revenues or lecover amounts paid with respect to power and gas purchases. 6. Give concise explanations conceming signifcant amounts of any refunds made or received during the year. Account (a) 1 2 3 4 5 6 7 8 I 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Revenues (400)............... Expenses Operation Expenses (401)............... Maintenance Expenses (4O2)............... Depreciation Expense (403)............... Amort. & Depl. of Utility Plant (404-405)...................... Amort. of Utility Plant Acq. Adj. (406)........ Amort. of Property Losses, Unrecovered Plant and Accretion Expense (41 1 )............... Regulatory Study Costs (407)............... Amort. of Convesion Expenses (404............ Regulatory Debits/Gredits (407.3 & 407 .4).. ..... ............ Taxes OtherThan lncome Taxes (408.1). lncome Taxes - Federal (409.1)............ - Other (409.1) Provision for Defened lncome Taxes (41 0. 1 & 41 1 . 1 ) Net... ... ... ... ....., lnvestment Tax Credit Adj. - Net (411.4)... (Less) Gains ftom Disp. of Utility Plant (41 1.6)... Losses from Disp. of Utility Plant (4'l 1.7)... (Less) Gains from Disposition of Allowances (411.8)......... Losses from Disposition of Allowances (41 1 .9)............ TOTAL Utility Operating Expenses (Enter Total of lines 4lhru 221.....-. Net Utility Operating lncome (Enter Total of line 2 less 24)............... $ 1,219,568,337 $ 1,185,097,499 744,6',11,224 il,952,478 120,300,338 6,687,969 296,254 29,569,719 6,624,230 't7,355,209 39,767 983,381,958 675,538,535 64,415,077 116,783,035 7,248,578 308,2s8 28,374,3U 10,004,411 5,361,984 53,612,675 960,904,694 $ 236,186,379 STATE OF IDAHO -ALLOCATED An Original December3l,2014ldaho Power Company IDAHO SUPPLEMENT Page 1 TAXES ALLOCATED TO IDAHO Kind of Tax Taxes Other Than lncome Taxes: Taxes Charged Durino Year Labor Related:F1cA........... $ 13,407,613 FUT4.......... State Unemployment..... 87,691 671,527 PayrollDeduction & Loading... (14,166,830) Total Labor Related..,.... 0 Property Taxes......... 25,524,590 Kilowaft-hour Tax...........1,127,188Licenses..... 4,686 Regulatory Commission Fees........... 2,688,423 lnigation P1C............. 224,831 Canada Sales Tax... 0 Total Taxes Other Than lncome Taxes........... 29,569,719 Federal lncome Taxes......... (7,055,229) State lncome Taxes...... 6,624,230 Defened lncome Taxes......... I nvestment Tax Credit Adjustment - Net.......... 17,355,209 39,767 Total Taxes Allocated to ldaho.$ 46,533,696 STATE OF IDAHO . ALLOCATED An Original December 31, 20110ldaho Power Company IDAHO SUPPLETIENT Page 2 NOTES AND ACCOUNTS RECEIVABLE Summary for Balance Sheet Show separately by footnote the total amount of notes and accounts receivable ftom direclors, officers, and employees included in Notes Receivable (Account 141) and OtherAccounts Receivable (Account 143) Line No. Accounts (a) Balance Beginning of Year (b) Balance End of Year (c) 1 2 3 4 5 6 7 I I 10 11 12 13 14 15 16 17 18 19 20 al)$50,208 100,221,798 1't,336,4s2 111,608,458 2,501,686 109,1W,772 $ $ 85,040,915 14,677,M1 99,718,3s6 4,650,829 95,67,527 $ s Customer Accounts Receivable (Account 142).. Other Accounts Receivable (Account 143)..................... (Disclose any capital stock subscription received) Tntal Less: Accumulated Provision for Uncolleclible Accounts-Cr. (Account 1 44\......... Total, Less Accumulated Provision for I lnaallaalihla Aaaar rnlq ACCUMUIATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS - CR. (Account 144) 1. Report below the information called for conceming this accumulated povision. 2. Erplain any important adjustrnents of subaccounts. 3. Entries with respecl to officers and employees shall not include items for utility seruices. Line No. Item (a) Utility Customers (b) MOSe, Jobbing & Contract Work (c) Ofiicers and Employees (d) Gher (e) Total (fl 21 22 23 24 25 26 27 28 29 30 31 32 33 Balance Beg of Year: Uncolleclible Accts Uncollectible Damage Claims Uncollectibe Delivery Business Unit Balance end of year..... $ 2,332,388 152,806 16,492 $$$ (402,077" (9,1601 2,560,380 $ 1,930,311 $ 143,646 $ 2,576,872 $ 2,501,686 $$$ 2,149,143 $ 4,650,829 ldaho Power Company STATE OF IDAHO An Original D,ecembsr 31, 2014 IDAHO SUPPLETENT Page 3 ldaho Power Company STATE OF IDAHO An Original D,ecember 31, 2014. RECEIVABLES FROM ASSOCIATED COMPANIES (Accounts 145' 146) 1. Repoft particulars of notes and accounts receivable from associated companies at end of year. 2. Provide separate headings and totals for accounts 145, Notes Receivable ftom Associated Companies, and 1'16' Accounts Receivable ftom Associated Companies, in addition to a total for the combined accounts. 3. For notes reeivable 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. ll any note was received in satisfaction of an open account, state the period covered by such open account. S. lnclude in column (0 interest recorded as income during the year, including interest on accounts and notes held at any time during the year. 6. Give particulars of any notes pledged or discounted, also of any collateral held as guarantee of payment of any note or account. Line No. Particulals (a) Balance Beginning of Year (b) Totals for Year Balance End of Year (e) lnterest For Year (f) Debits (c) Credits (d) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 't8 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Account 145: $ 2,053,198 $ 2.053,198 Total Account 145.2,053,198 2,053,198 Account 146: IDACORP, |nc............ Total Account'146.. $ 6,576,23s $ 6,s76,23s $ $$ 6,576,235 $ 6,576,235 IDAHO SUPPLETIENT Page 4 STATE OF IDAHO. TOTAL SYSTEM DATA GAIN OR LOSS ON DISPOSITION OF PROPERTY (Account 421 .1 and 421 .2) 1. Give a brief description of property creating the gain or loss. lnclude name of party acquiring the property (when acquired by another utility or associated company) and the date transaclion was completed. ldentiff property by type; Leased, Held for Future Use, or Nonutility. 2. lndividual gains or losses rclating to property with an original cost of less than $50,000 may be grouped, with the number of such transac'tions disclosed in column (a). 3. Give the date of Commission approval of joumal entries in column (b), when approval is required. Where approval is required but has not been received, give explanation following the item in column (a). (See account 102, Utility Plant Purchased or Sold.) Line No. Description of Property (a) ungrnal uost of Related (b) Date Joumal Entry Approved (When Required) (c) Acr,.421.1 (d) Aicd..421.2 (e) 1 2 3 4 5 6 7 I 9 10 't1 12 't3 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 lC"in on disposition of lprooerty: lWater Management Facility lCharges incuned in2014 related to I'sale-disposal of land anticipaed in 2015. Boise Operations Center charges incuned in2014 related to Sale.project anticipated to be completed in 2015. Total gain....... $$$ $ 319 5,938 $0 s 6,257 falql laec $0 $0 ldaho Power Company STATE OF IDAHO An Original D,ecember 31, 2014 IDAHO SUPPLEMENT Page 5 Irecember 31, 201.3 STATE OF IDAHO - TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES - ITEMS $1O,OOO AND OVER 29,200 133,007 137,128 10,850 473,831 22,040 40,430 13,395 10,399 10,170 12,942 '1,309,080 45,729 12,400 134,471 82,633 21,504 306,279 14,360 14,227 31,584 953,914 22,856 35,000 21,850 13,685 51,600 729,598 36,713 39,600 137,506 60,620 44,794 31,040 278,106 11,381 223,232 41,824 22j20 100,000 269,620 25,498 nergy Efficiency Services Business lntelligence Support services LegalServices LegalServices RealEstate Engineering Services Management Services Management Services Management Services LegalServices LegalServices Management Services LegalServices LegalServices Data Center Management Services Consulting Services Management Services LegalServices LegalServices LegalServices Training Consultants Management Services LegalServices TECHNOLOGIES AND SOLUTIO Y CONSTRUCTION LLC ROSHOLT & SIMPSON LLP BULLARD SM]TH JERNSTEDT WILSON FORENSICS CORPORATION DAVIS WRIGHT TREMAINE LLP ELAM AND BURKE PA EVANS KEANE EVERGREEN CONSULTING GROUP, LL EVERGREEN ECONOMICS, INC. EXISTBI IVENS PURSLEY LLP GREENBERG TRAURIG LLP HARDESW, REBECCA HDR ENGINEERING, INC HONEYWELL INTERNATIONAL INC INDUSTRIAL HYGIENE RESOURCES, ISS CORPORATE SERVICES, INC JOHNSON CONSULTING GROUP KLARQUIST SPARKMAN LLP MAINLINE INFORMATION SYSTEMS I MCDOWELL RACKNER & GIBSON PC MIRANDE, MICHAEL NETIO NIELSEN GROUP INC, THE OXFORD GLOBAL RESOURCES INC PAINE HAMBLEN LLP PARR BROWN GEE & LOVELESS INC PERKINS COIE LLP PROFESS]ONAL TRAINING SYSTEMS RM ENERGY CONSULTING SCHWABE WILLIAMSON & WYATT SCOTT & SCOTT LLP 2 3 4 5 6 7 8I 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 Ideho PowBr Gompany IDAHO SUPPLEMEilT ldaho Power Compeny STATE OF IDAHO An Orlglnal December 31, 201t1 STATE OF IDAHO. TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES - ITEMS $1O,OOO AND OVER Seeding & Modeling Services TETRATECH MA INC THINK BtG SOLUTIONS INC TUERI LLC UNIVERSIW CORPORATION FOR UNIVERSTW OF IDAHO , BARKER, KNAUER LLP 47 48 49 50 51 52 53u 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 IDAHO SUPPLEf,EI{T ldaho Powsr Company STATE OF IDAHO An Origlnal December 3{, 2014 Line No. PROFESSIONAL OR CONSULTATIVE SERVICES ]TEMS $5,OOO OR MORE BUT LESS THAN $1O.OOO PAYEE PREDOMINANT I NATURE OF SERV]CE AMOUNT 1 2 3 4 5 o 7 8I 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33u 35 36 37 38 39 40 41 40 41 42 43 44 ENGINEEKING INUUKI-UT(,\ I EU FIRE CAUSE ANALYSIS GYNII GILLIAM & ASSOCIATES JACKSON LEWIS PC JONES AND SWARTZ PLLC JONES GLEDHILL FUHRMAN GOURLE\ STEPHAN, I(/ANVIG, STONE & TRAI STRINDBERG & SCHOLNICK LLC TOWERS WATSON PENNSYLVANIA IN( WALDNER LAW OFFICES LLC Enengeenng serylces Fire lnvestigation Services Management Services LegalServices LegalServices LegalServices Management Services LegalServices Energy Efficiency Services LegalServices c, 1z+c 7,291 6,153 8,754 6,593 6,213 7,389 6,781 8,900 6,027 45 rOTAL li 69,24C IOAI{O SUPPLEIEiIT Page 68 STATE OF IOAHO . ALLOCATED An Original December3l,2014ldaho Power Company IOAHO SUPPLEMENT ELECTRIC PLANT lN SERVICE (Accounts 1O'l, 1O2, 103 and 106) (Continued) Shor in column (f) redassificalions or transhrs within utility plant accounts. lndude also in column (0 the additions or reduc-tions of primary account classifications arising from distribution of amounts initially recolded in Account '102. ln shorving the dearance of Account 102, indude in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, 6tc., and sho,v in column (D only the oftet to the debits or cr€dits distdbutsd in column (fl to primary account classifcations. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement shorving subaccount dassification of such plant confurming to the requirements of these pages. For each amount comprising the rcported balance and changos in Account 102, state the property purchased or sold, name of vendor or purchaser, and date of transac{ion. lf proposed joumal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date of such filing. ncrlttetilgnE (d) ruJUsUlrilF (e) r ralNaers (0 Eno (tr reat (s) Lrne No. $ s,4s9 28,0/,8,263 28,362,313 (301) (302) (303) I 2 3 4 5 6 7 8I 10 11 12 t3 14 't5 16 17 t8 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33u 3s 36 37 38 39 40 41 42 43 50,41ti,036 6,61 '1,529 (310) (31 1) (312) (313) (314) (3r5) (316) (317) Y50.5vU,U5U (320) (321') (322) (323) (324) (325) (326) (330) (331) (332) (333) (334) (33s) (336) (337) / 5'l,t / /,6uJ (340) (341) (34.2) (343) (u4) (34s) (345) STATE OF IDAHO -ALLOCATED An Original D,ecember 3{, 2014tdaho Power Company ]DAHO SUPPLETiENT STATE OF IDAHO -ALLOCATED An Originalldaho Power Company December 31, 2014 ELECTRIC PI-ANT lN SERVICE (Accounts 1o1,1O2,103 and 106) (Continued) Ltne No. Accounl (a) EaEnce ar Beginning ofyear (b) Addltions (c) 1q 45 46 47 4A 49 50 51 52 53 54 55 56 57 58 59 60 6't 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 E8 89 90 91 92 93 94 95 96 TOTAL Other Produc{ion Plant (Enter Total of lines 37 thru 44).......'....-... TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45)."'......... 3. TRANSMISSION PI-ANT inl t .6i aad I aar{ Eliahle s 55Z,JZU,54U z,tto,qzItaot 34,555,676 67,099,513 372,391,668 155,126,938 123,60't,400 1E0,079,653 373,698 ,'aa/r ril 1359. 1 ) &ss1 petirement Costs ior Transmission Plant... ...... ... ... TOTAL Transmission Plant (Enter Total of lines 48 thru 57).......... 4. DISTRIBUTION PLANT '2anl I .6i a..{ I r^d fri^hle 933,224,546, 4,724,U8 31,686,059 190,312,22 217.558,714 117,481,965 45,617,141 204,356,666 452,677,796 54,008,015 70,590,833 2.672,425 4.U1,9U :365) Ovefi ead Condudors and Devices............. 'aAA\ I ld6ah"nr{ llanr{rrit ,371 ) lnstallations on Customer Premises............, ,372) Leased Property on Customer Premises.................... :373) Str€et Lighting and Signal Systems.. l3z+; 6s*1 Retirement Costs fur Distribution Phnt..........-.... TOTAL Distribution Plant (Enter Total of lines 60 thru 74)......................'.'.. 5. GENERAL PLANT 1,396,02l,616 r5,871,40s 98,54't,'t2E 39,150,924 64,833.977 1,827,216 6,889,490 1 1,913,052 12,2il,4'.t6 42,U9,528 5.491.745 ,394) Tools, Shop, and Garage Equipment.....................'.. Far rinmaat 398) Miscellaneous EouiDment. SUBTOTAL (Enter Total of lines 77 thru 86).....................296Uz:z,U61 ,399. 1) 4s561 Retirement Costs for General Plant... . .. ... .. . . .. . TOTAL General Plant (Enter Total of lines 87, EE and 89). TOTAL (Accounts 1 01 and 1 06)................... 29o,422,461 4,E63,381,630 103) Er@rimental Plant Undassifed...,.................. TOTAL Electric Plant in Service.$ 4,063,361,630 IDAHO SUPPLEIIENT ldaho Power Company STATE OF IOAHO -ALLOCATED An Origanal December3l,2014 ELECTRIC PI-ANT lN SERVICE (Accounts 1o1, 1o2, 103 and 106) (Continued) Retirements (d) Adjustments (e) Transfers (0 E AlaNCE AI End of Year (s) LtrII No. (346) 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 58 69 70 7',! 72 73 74 75 76 77 78 79 80 81 E2 8i:l E4 85 86 a7 88 89 90 91 92 93 94 95 96 li 5JU.555./ZZ z,z16,t'tz,st3 34,605,711 69,637,54't 382,718,777 161,01 9,362 136,488,28s 187,968,278 373,635 (350) (3s2) (3s3) (354) (3ss) (3s6) (3s7) (3s8) (3se) (35e.1 ) 912,411,5lJt 5,051,237 32,1 16,160 195,069,259 222,604,427 1 t9,358,951 46,631,228 215,537,454 475,247,016 55,003,907 77,835,697 2,688,508 4.299.302 (360) (361) (362) (363) (384) (36s) (366) (367) (368) (36e) (370) (371) (372) (373) (374) 1,451,443,'t4r 15,870,623 102,467,445 43,942,561 71,O45,176 1,853,706 7,251,3',t1 't2,'t12,1U 13,U2,917 51 ,491,365 5,338,964 (38s) (3e0) (3sl) (3s2) (3s3) (3e4) (3es) (3e6) (3e7) (3e8) 324,11lj,2J2 (ow, (39e.1) 324,116,252 5,O24,O99,3!16 ( ruz, (102) (371) $ 5,UZ4,UU9,3VO IDAHO SUPPLEIIENT STATE OF IDAHO . ALLOCATED An Original D,ecember 31, 201,[ldaho Power Company ELECTRIC OPERATING REVENUES (Account 400) 1. Report below operating rcvenues 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 accountrs; except that where separate meter readings arc added for billing purposes, one customer should be counted for each group of meters added. The average number of customers means the average of trvelve figures at the close of each month. 3. lf previous year (columns (c), (e) and (g), are not derived ftom previously reported ftgures, explain any inconsistencies in a footnote. No. (a) OPERATING REVENUES Amount for Current Year (b) Amount for Previous Year (c) 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 Sales of Electricity /44O1 Flasidential Salas 481,950,250 436,s88,320 167,602,922 3.976.711 494,516,617 419,209.017 15'1,362,762 3,686,439 (442) Commercial and lndustrial Sales Small lar Cnmmamial'l/Sea lnctr dl 111 L66 l^r lar{r relrial\IQaa lnetr tr\ /?\ lllAA\ Prthlia Slmel 2n,{ Hiahwav I inhlinn /4d51 Othar Salac ln Prrhlic Arrlhnriiiec /ld.Al Salae ln Pqilmade rnr{ Elaihuawe 448) lnterdepartmental Sales... T6TAI aalac 1,090,'t 18,203 73,741,042 1,068,774,834 52,068,941(447) Sales for Resale - Oppoilunity....Non-Firm Only. T()TAI Sales nf Flar:lrieitu 1,163,8s9,245 (18,363,613) 1,120,8/,3,775 (18,719,941)(449) Provision for Rate Refunds.......... TOTAL Revenue Net of Provision for Refunds.. Other Operating Revenues 145n1 tr^rf.i1a.l flicnar rnle 1,145,495,632 1,102,123.8U 3,696,703 22,576,0U 47,799,967 3,490,381 23,276,587 56,206,697 /.d(l\ lliamllanaarrc Qanriaa Parranrrac (453) Sales of Water and Water Porer (/.6/,1 Flent frnm trleclric Proncrlw (456) Other Electric Revenues TOTAL Other Operating Revenues.....74,072,705 82,973,665 TOTAL Elec{ric Ooeratino Revenues.$ 1,219,568,337 $ 1,185,097,499 (1) Commercial and lndustrial sales - Small - under 1,000 l(W and includes all inigation customers. (2) Commercial and lndustrial sales - Large - 1,000 KVV and over. IDAHO SUPPLESENT Page 1l ELECTRIC OPERATING REVENUES (Account 400) (Continued) 4. Commercial and lndustrial Sales, Accounl442, may be classifred according to the basis of classification (Small or Commercial, and Large or lndustrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of lhe Uniform System of Accounts. Explain 5. See page 108, lmportant Changes During Year, for importiant new tenitory added and important rate increases or decreases. 6. For lines 2,4,5, and 6, see page 304 for amounts relating to unbilled revenue by accounts. 7. lnclude unmetered sales. Provide details of such sales in a footnote. KILOWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH Line No. Amount for Cunent Year (d) Amount for Previous Year (e) Amount for Current Year (f) Number for Previous Year (s) 4,784,072,514 5,675,423,865 2,970,925,860 31,654,264 5,167,474,O41 5,835,266,803 2,937,855,436 30,582,103 411,689 79,248 110 2,349 405,il2 78,3y 111 2,177 1 2 3 4 5 6 7 I I 10 't1 12 13 13,462,076,503 * 2,121,897,891 13,97't,178,383 1,609,051,066 493,396 tt/A 486,'t64 N/A 15,583,974,394 15.580,229.449 493,396 486,164 * lncludes ($6,459,,143) unbilled revenues. ** lncludes (81,551,615) lQl/H relating to unbilled revenues. Lines 11 through 21 are on an "allocated" basis. STATE OF IDAHO - ALLOCATED An Original D,ecember 3t, 2014ldaho Power Company IDAHO SUPPLETENT Page lla ldaho PorerCompany STATE OF IDAHO . ALLOCATED An Orlglnal Decomber 31, 2014 ELECTRIC OPEMTION AND MAINTENANCE EXPENSES ll me amounl lor prevrous year rs not oenveo rom prevrously reponed flgures, explarn rn loomotes. No.Account (a, Cunent Year (D' Previous Year (c) t.t;ltt:lr t,:Irlt:IrIreItlraI ,' 120lzr 1,,23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 ssi nol 41 42 434 45 46 47 48 49 50 1,318,039 149,242,737 8,353,4'r2 1,528,536 9,189,663 507,911 1,460,217 't53,204,6't3 8,450,786 1,66,{,286 9,071,571 333,534 li"nri stoo- Evmncact'- --' ----"-lISOll Staam *nm 6lhar Snrrrmc Iir """r ra*t st.r- i-".t *r-. lr"nat ti-.rr^ Erencac /5(lfi1 Mieallrnaarrc Slaam Pnmr Freneae li.ori o"-" lisosi nno*.n.".. I TOTAL Operation (Enter Total of lines 4 thru 12). lMaintenance lr",nt rr,.to^onm Srr.atuiei^n .nd Fmina6ri6^ "t tg,14u,z9t I 74,165,007 266,O44 678,123 10,438,403 5,776,736 5,558,967 97,305 610,766 11,912,O'.tz 5,160,756 4,348,&43 l;;, ;i ;",;;;;;; ;;; ;] lisrzi u","*"""- "r ""u"r ""*Ii"a "i ,or^ro.onm ^f Elar.iri^ pt.nt litrii u"*r"^*u" si"., pr"nt I TOTAL Maintenance (Enter Total of Lines 15 thru 19)....... I TOTAL Power Production Expenses-Steam Power (Enter Total of lines 13 and :I B. Nuclear Power GenerationI lOperationll5l7'l ()ncralian Srrmruician rnrl Fnnimrina zz,t't6,ztz zz, tzv,qo I 1 92,656,570 r 96,314,4E6 l,.r"i i'I, lrqroi c^^u^ro ^nd w2tatli.rni**-;,;;* lr"rri "roo- *^1, att.-. "^,--.,l eesl ,522'l Slaam Tancfamrl-(lr 11523) Flecrric Fvnancac ll52l.1 Micmlluna^rre Nrr^la.r p^rmr Fh66aac l(525) Rents. TOTAL Operation (Enier Total of lines 24 thru 32) lMaintenance l{5281 Mri^r"^"nm Srrmruisinn an.l Fndinmrind (530) Maintenance of Reaclor Plant Equipment....................... 15311 Mainlenanm af Flertric Plrnt (532) Maintenance of Miscellaneous Nuclear Plant. TOTAL Power Production Esenses-Nuclear Poriuer (Enter Total of lines 33 and C. Hydraulic Porver Generation Operation 1535) Ooemtion Srrncruision rnd Fminmrind 5,456,838 7,004,u8 13,497,028 1,464,659 5,488,290 248,637 5,777,960 5,,f38,310 12,996,334 'l,371,316 4,6"4.9,652 135,586 ,5141 lru.lar f^. PMr 15371 Hvdraulic Fnense {5381 Flectric Fxnansas /5?Ol Micmllanaar rc lJwdrar rlin Panmr l?anaralian Evnancae (540) Rents....... TOTAL Operation (Enter Total of lines 44 thru 49)..JJ,l3Y,/W JU,iftry,lcu IDAHO SUPPLEHENT Page 12 ELECTRIC OPEMTION AND MAINTENANCE EXPENSES ll me amoum tor prevrous year rs not cenveo rom plevrously reponeo figures, explarn rn tootnotes. No Account (a) Cunent Year (D) Previous Year (c) l:ils+lss t:;lsalssl:llezleslo+lesleolezlutlos lro171 72 7g 74 75 zol ,71 78 I zel aol arl azl asl aal asl sol azl eal asl sol ill sgl sal ssl s6l szl sal ssl roo I ror I rczl roe I II C. Hydraulic Pourer Generation (Continued) lMaintenance l/*rt Mo,^ro^onm Qr rrcrui<ian .n.l Fndihaarind 116,975 1,328,245 350,696 2,181,',187 2,445,769 80,247 1,366,715 't,099,550 2,50r,7fi 2,878,078 l;;,i ;;;;;;;,:;;,,-" l)^r.i ^,l}me ,hr{ l r.lail.vc /6Ll.l Mainlanrnm af Elar.lria Dlanl I islsi tr .i.,"rr"* ii r,ai.*u""eous Hydrautic ptant................ I fOfnf- Maintenance (Enter Total of lines 53 thru 57)............ I TOTAL Power Produc{ion Expenses-Hydraulic Power (Enter Total of lines 50 ancI D. Other Pourer Generation loperation l1s+e1 Operation Supervision and Engineerins...................... Itqazt r,,ot 4,422,4t2 7,929,346 39,C6Z,ti /1 36,296,503 779,191 43,069,104 3,440,496 866,982 0 1,303,138 51,813,183 3,279,215 560,834 0 l);;( ;;;:;";;-;*.,:anaE,i^n FYhanc.e liisoi n"ii. TOTAL Operation (Enter Total of lines 62 thru 66)............44,155,t13 56,956,370 lMaintenance lr""r t r.,^ro^onea Sr rmruicinn 2n.l Fndinearind 0 36'r,955 82,752 1,332,13',1 95 288,,196 125,473 1,181,596 Elaatria Plant l(534) Maintenance of Miscellaneous Other Pover Generation Plant. TOTAL Maintenance (Enter Total of lines 69 thru 72)................... TOTAL Porer Production Expenses-Other Power (Enter Total of lines 67 and 73 E. Other Porwr Supply Expenses , /o,oJo 1,595,660 49,932,O11 e6,552,U30 226,605,619 (1,1 8e) 22,805,378 205,462,329 1,343,870 (37,062,415) (556) System Control and Load Dispatchiru.. (557) Other Expenses......... TOTAL Other Poruer Supply E eenses (Enter Total of lines 76 thru 78)............... TOTAL Power Produc{ion Expenses (Enter Total of lines 21 , 41 , 59,74, and 79) 2. TRANSMISSION EXPENSES Operation (560) Operation Supervision and Engineering 16Al'l I aart flicn4r*rina 249,409,606 169,743,7E3 5ir1, /uJ,oou /+tiz,9uu,uu5 3,847,645 2,579,291 2,353,313 640,645 5,811,469 17,494 3,144,575 3,408,752 2,751,279 2,301,225 701,222 5,388,536 47,170 2,793,402 6Aa\ l,lrrarhaad 14All I lndamrnrrnd I ino Fy^ancac r}rharc (566) Miscellaneous Transmission Expenses (567) Rents...... TOTAL Operation (Enter Total of lines 83 thru 90)..............................16,394,430 1 ',JYt,6U/Maintenance 162,267 994,016 3,il4,467 3,061,759 1,525 309,657 721,U8 3,456,623 3,435,662 58'l l67fll Mrinlonrnao af Qlalinn Fdr ri^manl (572) Maintenance of Underground Lines......... (573) Maintenance of Miscellaneous Transmission Plant.... , , / (yt,uor,7,924,312 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)........ 3. DISTRIBUTION EXPENSES Operation i580) Operation Supervision and EngineerinS.................,.... zo,'tcu,.lo4 25,31ti,25U 3,856,280 3,980,89,f STATE OF IDAHO . ALLOCATED An Origanal December 31, 20lttldaho Power Company IDAHO SUPPLETIET{T Page 13 ELECTRIC OPEMTION AND MAINTENANCE EXPENSES rl me amount tor prevrouE year rs not oenveo from prevrously reponeo ngures, expErn rn tootnotes. No.Account (a) Cunent Year (D) Previous Year (c) 104 105 106 ,t07 108 109 110 11'.| 112 113 114 115 116 117 118 119 120 121 122 123 124 't25 126 127 128 129 130 131 132 133 1U 135 1 136 I 137 | 1s8 I 13e I 140 I 141l M2l 143 I 1.l./-l lff1 146 I 147l r48l 14s I 150 Ilsl I $21 153 I I 1,"",',t :':r':'.',:ITo N EXPENSES (continued) 3,500,477 1,139,653 2,908.059 2,489,099 73,399 4,276,734 o+0,974 5,540,895 446,160 3,385,711 1,329,950 2,883,020 2,3[i6,316 70,930 1,267,367 620,736 5,505,368 3s0,339 lii^ri."iri"";;;;-" lr*^.i ^--*.',ri i.o r.-^oool'---' - --'-'--l/5n l I ln.lam. rrn.l I ine Fmncae li"*"i ."tr""r] "it,"" """-a""at svstcm Fymnscs lr^^oi ^r-r.. =l);;;i;;t' - '----- - l/5881 Mismlhnaarrs Dislrihrdinn Frnenses li"ooi o-.'. l' -iiji;iop";; liiil,rot.rorrines 1o3thru 113) lM"int"n"n". lrtont ^ro,^ro.onaa Qrrmarician .6d Eh^inaarind zq.ot t,t lJ z+.1ov,oJa 15,747 0 3,814,699 12,883,895 621,410 142,325 507,517 710,855 386,170 161,580 0 3,691,123 13,428,428 635,953 275,199 511,473 724,350 380,365 t.---,--'-"'--"-lr6ol I M.ihlan.nm nf Sln rr{r rm< l;;;ri ;;;;;;;""- "t "'"ii" Fd,,inmenrl' 'l/4Oa\ irrinrananm af drrarhaarlt'---''-'--'--"- l(594) Maintenance of Underground Lines Itsqsl Mri^toronm of I inc Tanqfomeet' 'l/6(lAl ir.inlahrhM ^f ql6a+ I i^hlih^ and Qiaaal Qrrclamc (598) Maintenance of Miscellaneous Distribution Plant... I TOTAL Maintenance (Enter Total of lines 116 thru 124)................. I fOfef- Distribution Expenses (Enter Total of lines 114 and 125).......... | 4. CUSTOMERACCOUNTS EXPENSES loperationl/Oll{l Qrraanriaiaa 19,UUZ,O'| /19,6UU,4/U 15,YC+,Jqt 44,569,102 481,778 1,492,5U r6,030,097 6,316,859 90 469,738 1,312,575 t3,547,108 5,486,585 258 llOO?\ Matar Paar{ina Evmn<as l/go?l Crr<tnmcr Fl.mrle and Collar:fion Frcn.Fs (905) Miscellaneous Customer Acoounts Expenses......... TOTAL Customer Accounts Expenses (EnterTotal of lines 129 thru 133)............. 5. CUSTOMER SERVICE AND INFORMATIOML EXPENSES Operation /Ofl7r arrnaruician 24,3:21,358 20,616,263 561,496 32,298,865 361,011 658,759 513,764 41,266,485 255,050 555,685 ,OOR'I ar rel^ma. Acciel.nB Enancac IQOOI lnfomatinnrl an.l lnqlnr.-li6nal Fymnses (91 0) Miscellanoous Customer Service and lnformational Expenses..... TOTAL Cust. Service and lnformational Expenses (Enter Total of lines 137 thru 1l 6. SALES EXPENSES IOperation Itqi I I sr hFruisinn I JJ,6UU,1J'I /+z,cYU,9U/+ /0121 f)cmonslralino and Sellinn Frnansas /O'l ?\ Adu6rtiein^ F%hc6. (916) Miscellaneous Sales Expenses. TOTAL Sales Expenses (Enter Total of lines 144 thru 1471................. 7. ADMINISTRATIVE AND GENERAL EXPENSES Operation /O?fll Ar{minictrr+iva .^r{ ,aanaal Q.l.ri6a 69,850,602 16,647,453 (26,023,220) 66,097,,148 16,835,064 Q5,698.427) /O21I(lflina Srrnnliac and Fvnancoc (Less) (922) Administrative Ereenses Transfened-Credit.. STATE OF IDAHO -ALLOCATED An Original December 31,201t1ldaho Power Company IDAHO SUPPLETEilT Page ltl ldaho Powsr Company STATE OF IDAHO . ALLOCATED An Orlginal December 3{, 20lrl ELECTRIC OPERATION AND MAINTENANCE EXPENSES ll me amount lor prevrous year ls nol oenveo rom p]evrously reponeo nguaes, exptatn tn rcomotes. No.Account (a) ntttvutta tgt Cunent Year (D) Previous Year (c) 1il 155 't56 157 158 159 't60 161 162 163 1il 165 166 167 168 169 | 7. ADMINISTMTIVE AND GENERAL EXPENSES (Continued) ll023l Orrteidc Saruimc Fmnlawd 4,492,073 3,315,652 5,847,681 59,787,654 0 3,242,013 432,639 4,685,182 168 5,039,591 3,520,294 5,443,509 59,345,081 0 3,601,314 475,U1 4,O59,279 6,257 /O9l.1 Dranarhr /Q241 lnir rriae anr{ l1amoaac 1026) trmnlavm pan.i^nq lnr{ Flpmf,lq /O271 Emnahica (928) Regulatory Commission Expenses......... /Q2O'l l-)lrnlindc llharaae-l1r {93O ll Gcncml Advcrti<ina Fvnenmc IO?O 2l Micmllamare Ganaal Fnanoe (931) Rents. TOTAL Operation (Enter Total of lines 15'l thru 144)..llZZt r,6Ut 1i,6,{:z4,45"1 Maintenance (935) Maintenance of General Plant.7,187,U5 5,027,749 TOTAL Admin and General Ergenses (EnterTotal of lines 16S167).,............... TOTAL Elec Op and Maint Exp Gotal of 80,'l 00, 126, 1U, 1 4'1,'l 18, I 68)........, 149,44C,t42 't1;,,t52,:zU10 $ 6O9,5tt3,7OZ $ 739,953,612 IDAHO ONLY NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES 1. I ne oata on numDer ol employees snouE De reponeo lor me payron pen@ enomg neare$ to uctooer 31, or any payroll penoo enotng 6u oays Delore or atter ucloDer 31. z. ll me respondent's payron tor me Gponrng penod rnduoes any speoal consmJdton peEonnet, tnduoe sucn employees on lrne J, ano snow me numDer ol sucn specral construGron employees tn a toomoG. 3. I ne numoer ol employees assqnaDle to me elecmc oepanment trom rornt runc$ons ot comornaoon uurtes may oe oetermrneo oy estrmate, on me oasrs ol employee equrvaEnts. tinow ure esilmateo numoer or equv- arent employees annDuEo to me electnc oepanment rom Jornt rundtons. I Payroll Period Ended (Date).....,........ December3l,December 31 , 201 3 2 Total Regular Full-Time Employees....... 3 Total Part-Time and Temporary Employees....... 4 Total Employees....... 2,O11 20 2,O31 2,010 18 2,028 IDAHO SUPPLEUENT Pago t5