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HomeMy WebLinkAbout2015Annual Report.pdfKIHmr. An IDACORP CompanyftECT IVED ?fll6SPR l9 Pffi h: l5 i I 1 i:,, 11;.i lrLitlLlff ., i'li. i"irf i i::{.}fl,4F,1lSSlOF{ LISA D. NORDSTROM Lead Counsel I nordstrom@idahooower.com April 19,2016 Ms. Jean D. Jewell Secretary ldaho Public Utilities Commission PO Box 83720 Boise, lD 83720-0074 Re: ldaho Power Company's 2015 Annual FERC Form 1 Report Dear Ms. Jewell: Per ldaho Code 61405, Idaho Power Company herewith transmits for electronic filing its FERC Form 1 report and Idaho supplement for the year ending December 31, 2015. Also included is the IDACORP 2015 Annual Report. These reports will also be provided electronically. If you have any questions, please contact Regulatory Analyst Kelley Noe at 208- 388-5736 or knoe@idahopower.com. Very truly yours, A {,)L/l , /(/ )t2.u H / | 0, El ff/.i - v,I Lisa D. Nordstroni LDN:kkt Enclosures Form 1 ApprovedTHISFILINGIS OMB No.1 902-0021 (Expires 11/30/2016) Form 1 -F Approved OMB No.1 902-0029 (Expires 11/30/2016) Item 1 :0 An Initial (Original) Submission OR ?Resubmission No. Form 3-Q Approved OMB No.1 902-0205 (Expires 11/30/2016) Arm ,o&SB 21 Xif0m O W 0X£$$o%ft i &CQUL& FERC FINANCIAL REPORT FERC FORM No.1 :Annual Report of Major Electric Utilities,Licensees and Others and Supplemental Form 3-Q:Quarterly Financial Report These reports are mandatory under the Federal Power Act,Sections 3,4(a),304 and 309,and 18 CFR 141.1 and 141.400.Failure to report may result in criminal fines,civil penalties and other sanctions as provided by law.The Federal Energy Regulatory Commission does not consider these reports to be of confidential nature Exact Legal Name of Respondent (Company) Idaho Power Company Year/Period of Report End of 2015/Q4 FERC FORM No.1/3-Q (REV.02-04) This Page Intentionally Left Blank FERC FORM NO.1/3-Q: REPORT OF MAJOR ELECTRIC UTILITIES.LICENSEES AND OTHER IDENTIFICATION 01 Exact Legal Name of Respondent Idaho Power Company 02 Year/Period of Report 2Q15/Q4Endof 03 Previous Name and Date of Change (if name changed during year) // 04 Address of Principal Office at End of Period (Street,City,State,Zip Code) 1221 W Idaho St,P.O.Box 70 Boise,Id 83707-0070 05 Name of Contact Person Ken Petersen 06 Title of Contact Person VP,Controller and CAO 07 Address of Contact Person (Street,City,State,Zip Code) 1221 W Idaho St,P.O.Box 70 Boise,Id 83707-0070 08 Telephone of Contact Person,Including 09 This Report Is Area Code (208)388-2761 10 Date of Report (Mo,Da,Yr) 04/15/2016 (1)(X]An Original (2)?A Resubmission ANNUAL CORPORATE OFFICER CERTIFICATION The undersigned officer certifies that: I have examined this report and to the best of my knowledge,information,and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements,and other financial information contained in this report,conform in all material respects to the Uniform System of Accounts. 01 Name Ken Petersen 03 Signature 04 Date Signed (Mo,Da,Yr) 02 Title Vice President,Controller &CAO Ken Petersen 04/15/2016 Title 18,U.S.C.1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false,fictitious or fraudulent statements as to any matter within its jurisdiction. FERC FORM No.1/3-Q (REV.02-04)Page 1 Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)||A Resubmission LIST OF SCHEDULES (Electric Utility) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA". Line Title of Schedule Reference Remarks No.Page No. (b)(c)(a) 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 4 Officers 104 1055Directors 6 Information on Formula Rates 106(a)(b) 7 Important Changes During the Year 108-109 8 Comparative Balance Sheet 110-113 Statement of Income for the Year 114-1179 1 0 Statement of Retained Earnings for the Year 118-119 11 Statement of Cash Flows 120-121 12 Notes to Financial Statements 122-123 13 Statement of Accum Comp Income,Comp Income,and Hedging Activities 122(a)(b) 14 Summary of Utility Plant &Accumulated Provisions for Dep,Amort &Dep 200-201 N/A15NuclearFuelMaterials202-203 16 Electric Plant in Service 204-207 N/A17ElectricPlantLeasedtoOthers213 18 Electric Plant Held for Future Use 214 19 Construction Work in Progress-Electric 216 20 Accumulated Provision for Depreciation of Electric Utility Plant 219 Investment of Subsidiary Companies21 224-225 22 Materials and Supplies 227 228(ab)-229(ab)N/A23Allowances N/A24ExtraordinaryPropertyLosses230 N/A25UnrecoveredPlantandRegulatoryStudyCosts230 26 Transmission Service and Generation Interconnection Study Costs 231 27 Other Regulatory Assets 232 28 Miscellaneous Deferred Debits 233 29 Accumulated Deferred Income Taxes 234 30 Capital Stock 250-251 31 Other Paid-in Capital 253 32 Capital Stock Expense 254 256-25733Long-Term Debt 34 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261 35 Taxes Accrued,Prepaid and Charged During the Year 262-263 266-26736AccumulatedDeferredInvestmentTaxCredits Page 2FERCFORMNO.1 (ED.12-96) Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)A Resubmission LIST OF SCHEDULES (Electric Ulility)(continued) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA". Line Title of Schedule Reference Page No. Remarks No. (a)(b)(c) Other Deferred Credits37 269 38 Accumulated Deferred Income Taxes-Accelerated Amortization Property N/A272-273 39 Accumulated Deferred Income Taxes-Other Property 274-275 40 Accumulated Deferred Income Taxes-Other 276-277 41 Other Regulatory Liabilities 278 42 Electric Operating Revenues 300-301 43 Regional Transmission Service Revenues (Account 457.1 )N/A302 44 Sales of Electricity by Rate Schedules 304 45 Sales for Resale 310-311 46 Electric Operation and Maintenance Expenses 320-323 Purchased Power47 326-327 48 Transmission of Electricity for Others 328-330 49 Transmission of Electricity by ISO/RTOs 331 N/A 50 Transmission of Electricity by Others 332 Miscellaneous General Expenses-Electric51 335 52 Depreciation and Amortization of Electric Plant 336-337 Regulatory Commission Expenses53 350-351 54 Research,Development and Demonstration Activities 352-353 55 Distribution of Salaries and Wages 354-355 56 Common Utility Plant and Expenses N/A356 Amounts included in ISO/RTO Settlement Statements N/A57397 58 Purchase and Sale of Ancillary Services 398 59 Monthly Transmission System Peak Load 400 60 Monthly ISO/RTO Transmission System Peak Load 400a N/A 61 Electric Energy Account 401 Monthly Peaks and Output62 401 63 Steam Electric Generating Plant Statistics 402-403 64 Hydroelectric Generating Plant Statistics 406-407 65 Pumped Storage Generating Plant Statistics 408-409 N/A 66 Generating Plant Statistics Pages 410-411 Page 3FERCFORMNO.1 (ED.12-96) Name of Respondent Idaho Power Company This Report Is: (1)|X|An Original (2)||A Resubmission LIST OF SCHEDULES (Electric Utility)(continued) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA". Line Title of Schedule RemarksReference Page No.No, (a)(b)(c) 67 Transmission Line Statistics Pages 422-423 68 Transmission Lines Added During the Year 424-425 69 Substations 426-427 70 Transactions with Associated (Affiliated)Companies 429 71 Footnote Data 450 Stockholders'Reports Check appropriate box: PC|Two copies will be submitted ]No annual report to stockholders is prepared Page 4FERCFORMNO.1 (ED.12-96) Name of Respondent Idaho Power Company Year/Period of ReportThisReportIs: (1)[X]An Original (2)?A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 2015/Q4Endof GENERAL INFORMATION 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. Ken Petersen Vice President,Controller and CAO,Idaho Power Company 1221 W.Idaho Street,P.O.Box 70,Boise,Idaho 83707-0070 2.Provide the name of the State under the laws of which respondent is incorporated,and date of incorporation. If incorporated under a special law,give reference to such law.If not incorporated,state that fact and give the type of organization and the date organized. Idaho,June 30,1989 3.If at any time during the year the 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. Not Applicable 4.State the classes or utility and other services furnished by respondent during the year in each State in which the respondent operated. Class of Utility Service Electric Electric State Idaho Oregon 5.Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements? (1 )Q Yes...Enter the date when such independent accountant was initially engaged: (2)(X]No FERC FORM No.1 (ED.12-87)PAGE 101 Year/Period of ReportNameofRespondent Idaho Power Company This Report Is: (1)[X]An Original (2)?A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 2015/Q4Endof CONTROL OVER RESPONDENT 1 .If any corporation,business trust,or similar organization or a combination of such organizations jointly held control over the repondent at the end of the year,state name of controlling corporation or organization,manner in which control was held,and extent of control.If control was in a holding company organization,show the chain of ownership or control to the main parent company or organization.If control was held by a trustee(s),state name of trustee(s),name of beneficiary or beneficiearies for whom trust was maintained,and purpose of the trust. Idaho Power Company is a subsidiary of IDACORP,INC IDACORP owns 100%of Idaho Power Company's Common Stock. IDACORP is a public utility Holding Company incorporated effective 10-1-1998 FERC FORM NO.1 (ED.12-96)Page 102 Year/Period of Report 2015/Q4 Date of Report {Mo,Da,Yr) 04/15/2016 This Report Is: (1)[X]An Original (2)||A Resubmissi Name of Respondent Idaho Power Company End of on CORPORATIONS CONTROLLED BY RESPONDENT 1 .Report below the names of all corporations,business trusts,and similar organizations,controlled directly or indirectly by respondent at any time during the year.If control ceased prior to end of year,give particulars (details)in a footnote. 2.If control was by other means than a direct holding of voting rights,state in a footnote the manner in which control was held,naming any intermediaries involved. 3.If control was held jointly with one or more other interests,state the fact in a footnote and name the other interests. Definitions 1 .See the Uniform System of Accounts for a definition of control. 2.Direct control is that which is exercised without interposition of an intermediary. 3.Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control. 4.Joint control is that in which neither interest can effectively control or direct action without the consent of the other,as where the voting control is equally divided between two holders,or each party holds a veto power over the other.Joint control may exist by mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the Uniform System of Accounts,regardless of the relative voting rights of each party. FootnoteKindofBusinessPercentVoting Stock Owned Name of Company ControlledLine Ref,No. (d)(b)(c)(a) Direct Control1 100%Coal mining and mineral2IdahoEnergyResourcesCompany development3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Page 103FERCFORMNO.1 (ED.12-96) Date of Report {Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4 This Report Is: (1)[x]An Original (2)||A Resubmission Name of Respondent Idaho Power Company End of OFFICERS 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. Salary for Year Title Name of OfficerLine No.(c)(b)(a) 1 675,000DarrelT.Anderson2President&Chief Executive Officer 3 460,0004ExecutiveVicePresident&Chief Operating Officer Dan Minor 5 350,0006SeniorVicePresident&General Counsel Rex Blackburn 7 345,000StevenKeenSeniorVicePresident,CFO &Treasurer8 9 320,000LisaGrowSeniorVicePresident,Power Supply10 11 260,000JeffreyMalmenVicePresident,Public Affairs12 13 260,000SeniorVicePresident,Customer Operations Vern Porter14 15 250,000VicePresident,Fluman Resources,Admin Services,&CIO Lonnie Krawl16 17 242,000LoriSmithVicePresident,&Chief Risk Officer18 19 235,000KenPetersenVicePresident,Corporate Controller &CAO20 21 217,000GregorySaidVicePresidentofRegulatoryAffairs22 23 188,000PatrickHarringtonCorporateSecretary24 25 Warren Kline (1)159,750SeniorVicePresident,Customer Operations26 27 127,307LuciMcDonald(2)Vice President,Human Resources &Corporate Services28 29 (1)Retirement effective 6/30/15.Base shows YTD wages30 (2)Retirement effective 5/31/15.Base shows YTD wages31 32 33 34 35 36 37 38 39 40 41 42 43 44 Page 104FERCFORMNO.1 (ED.12-96) Year/Period of Report 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[xj An Original (2)||A Resubmission DIRECTORS Date of Report (Mo,Da,Yr) 04/15/2016 End of 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 ofthe Executive Committee by a double asterisk. LiiTe Principal Business AddressName(and Title;of DirectorNo.(b)(a) 1 10446 E.Palo Brea Dr.,Scottsdale,Arizona 852622JudithA.Johansen 3 8527 East Old Field Rd4ChristineKing' Scottsdale,Arizona 852665 6 2719 North Woodview place,Boise Idaho 837027ThomasCarlile 8 900 W.Bogus View Drive,Eagle,Idaho 836169JanB.Packwood (1) 10 Idaho Power Company,1221 W.Idaho Street,Darrel T.Anderson President &CEO,11 P.O.Box 70,Boise,Idaho 83707-007012 13 481 North Strata Via Way,Boise Idaho 8371214J.LaMont Keen 15 16 2309 S.W.First Avenue,No.1141,Portland,Oregon 97201JoanSmith(2)17 18 4433 W.Quail Point Court,Boise,Idaho 8370319RobertA.Tinstman *** 20 1504 Warm Springs AvenueThomasWilford(3)21 Boise,Idaho 8371222 23 Richard Dahl ***60 Laiki PI.24 Kailua,Hawaill 9673425 26 United Heritage Life Insurance27DennisL.Johnson 707 E.United Heritage Ct.,Ste 130,Meridian,Idaho 8364228 29 Questar Corporation30RonaldW.Jibson 333 South State Street,Salt Lake City,Utah 84145-043331 32 1256 E.Candleridge Ct.,Boise,Idaho 8371233RichardJ.Navarro (4) 34 (1)Retired on May 21,201535 (2)Retired on May 21,201536 37 (3)Retired on May 21,2015 38 (4)Appointed to Board February 10,2015 39 40 41 42 43 44 45 46 47 48 Page 105FERCFORMNO.1 (ED.12-95) Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission INFORMATION ON FORMULA RATES Oale of Report (Mo.Da,Yr) 04/15/2016 FERC Rate Schedule/Tariff Number FERC Proceeding Does the respondent have formula rates?fX|Yes ?No 1.Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e.Docket No) accepting the rate(s)or changes in the accepted rate. Line No.FERC Rate Schedule or Tariff Number FERC Proceeding 1 FERC Electric Tariff 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 Idaho Power Company This Report Is: (1)[X]An Original (2)|—|A Resubmission INFORMATION ON FORMULA RATES Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 FERC Rate Schedule/Tariff Number FERC Proceeding Does the respondent file with the Commission annual (or more frequent) filings containing the inputs to the formula rate(s)? |"Xj Yes ?No 2.If yes,provide a listing of such filings as contained on the Commission's eLibrary website Document Date \Filed Date Formula Rate FERC Rate Schedule Number or Tariff Number Line No.Accession No.DescriptionDocketNo. 201508285322 08/28/2015 ER09-1641-000 Idaho Power Companj FERC Electirc Tariff1 2 2015 Annua 3 Informational Fillinc under ER-09-1 641-00C4 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 Idaho Power Company This Report Is; (1)[X]An Original (2)||A Resubmission INFORMATION ON FORMULA RATES Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Formula Rate Variances 1 .If a respondent does not submit such filings then indicate in a footnote to the applicable Form 1 schedule where formula rate inputs differ from amounts reported in the Form 1 . 2.The footnote should provide a narrative description explaining how the "rate"(or billing)was derived if different from the reported amount in the Form 1. 3.The footnote should explain amounts excluded from the ratebase or where labor or other allocation factors,operating expenses,or other items impacting formula rate inputs differ from amounts reported in Form 1 schedule amounts. 4.Where the Commission has provided guidance on formula rate inputs,the specific proceeding should be noted in the footnote. Line No.Column Line NoPageNo(s).Schedule 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 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)Q A Resubmission Date of Report 04/15/2016 IMPORTANT CHANGES DURING THE QUARTER/YEAR 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 1 1 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. PAGE 108 INTENTIONALLY LEFT BLANK SEE PAGE 109 FOR REQUIRED INFORMATION. FERC FORM NO.1 (ED.12-96)Page 108 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) 1.None 2 .None To enhance the abilities of Idaho Power and PacifiCorp to serve their respective customers,on October 24,2014,Idaho Power and PacifiCorp executed a Joint Ownership and Operating Agreement (Joint Operating Agreement)applicable to certain transmission-related equipment to be exchanged by Idaho Power and PacifiCorp.The exchange was made pursuant to the terms of a Joint Purchase and Sale Agreement,also dated October 24,2014,between Idaho Power and PacifiCorp,under which each party agreed to transfer to the other specified transmission-related equipment with an estimated year-end 2014 net book value of approximately $43 million,subject to true-up as of the closing date.The transaction also provided for the termination and amendment of a number of legacy long-term agreements related to the ownership and operation of jointly-owned facilities and transmission services between Idaho Power and PacifiCorp.Idaho Power received FERC approval of the transaction on June 17,2015 (See:Idaho Power Co.,PacifiCorp,151 FERC 1 61,233 (2015). FERC Docket No.EC15-54-000J .As a condition of approval,FERC required Idaho Power and PacifiCorp to submit final accounting for the transaction within six months of the transaction's closing.(See:Idaho Power Co.,PacifiCorp,Order Authorizing Acquisition and Disposition of Jurisdictional Facilities,151 FERC 1 61,233 (2015).The transaction closed on October 30,2015 and final accounting will be submitted to FERC on or before 3. April 30,2016. 4 .None 5.None 6.Disclosed in Financial Statement footnotes,see pages 123.13 to 123.14 7 .None Effective 01/03/2015 a 3.0%general wage adjustment was implemented8. 9.Disclosed in Financial Statement footnotes,see pages 123.18 to 123.19 All of the below related person transactions were reviewed and approved by the Idaho Power Board of Directors and the Corporate Governance and Nominating Committee. 10. Steven R.Keen,Idaho Power's Senior Vice President,Chief Financial Officer and Treasurer is the brother of J.LaMont Keen,a member of Idaho Power's board of directors. Rex Blackburn is the Sr.Vice President and General Counsel of Idaho power. His brother-in-law,Gary Betts,is also an employee of Idaho Power. Patrick A.Harrington is the Corporate Secretary of Idaho Power.His brother, Jamie Harrington,is also an employee of Idaho Power. Lori D.Smith was the Vice President and Chief Risk Officer of Idaho Power in 2015.Her husband,Matt Smith,was also an employee of Idaho Power in 2015. 11.None 12.None 13.Director Changes in 2015: ?Richard J.Navarro appointed to Board 2/11/2015 »Jan B.Packwood,Joan H.Smith,and Thomas J.Wilford retired from the Board 5/21/2015 Officer Changes in 2015: 'Warren Kline retired as Sr.Vice President-Customer Operations effective FERC FORM NO.1 (ED.12-96)Page 109.1 Date of Report Year/Period of ReportThisReportis: (1)X An Original (2)_A Resubmission IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) Name of Respondent (Mo,Da,Yr) 2015/Q404/15/2016IdahoPowerCompany 6/30/2015 McDonald retired as Vice President-Human Resources and CorporateLuciK. Services effective 5/31/2015 •N.Vern Porter title changed from "Vice President"to "Sr.Vice President of Customer Operations"effective 4/1/2015 •Lonnie G.Krawl title changed from "Vice President and Chief Information Officer"to "Vice President of Human Resources,Administrative Services and Chief Information Officer"effective 4/1/2015 Officer changes approved in 2015 but not effective until 2016: •Daniel B.Minor title change from "Executive Vice President and Chief Operating Officer"to "Executive Vice President" •Lisa A.Grow title change from "Sr.Vice President-Power Supply to "Sr.Vice President of Operations" •N.Vern Porter title change from "Sr.Vice President of Customer Operations" to "Vice President of Customer Operations" •Lonnie G.Krawl title change from "Vice President and Chief Information Officer"to "Sr.Vice President of Administrative Services and Chief Information Officer" •Tessia R.Park new appointment to "Vice President of Power Supply" •Jeffrey S.Glenn new appointment to "Vice President of Information Technology" Idaho Power and its unregulated parent,IDACORP have separate cash management programs (separate bank accounts,liquidity facilities,short-term debt and investment programs).No money has been loaned or advanced from Idaho Power to IDACORP through a cash management program. 14 . FERC FORM NO.1 (ED.12-96)Page 109.2 Year/Period of ReportDateofReport (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)g|An Original End Of 2015/Q4(2)?A Resubmission COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Prior Year End Balance 12/31 Current Year End of Quarter/Year Balance Line Ref.No.Page No.Title of Account (d)(c)(b)(a) 1 UTILITY PLANT 5,255,302,7625,492,554,138200-2012UtilityPlant(101-106,114) 401,929,509200-201 396,931,3723ConstructionWorkinProgress(107) 5,657,232,2715,889,485,510TOTALUtilityPlant(Enter Total of lines 2 and 3)4 2,021,073,827(Less)Accum.Prov.for Depr.Amort.Depl.(108,110,111,115)2,097,432,010200-2015 3,636,158,4443,792,053,500NetUtilityPlant(Enter Total of line 4 less 5)6 0NuclearFuelinProcessofRef.,Conv.,Enrich.,and Fab.(120.1)202-203 07 0NuclearFuelMaterialsandAssemblies-Stock Account (120.2)08 00NuclearFuelAssembliesinReactor(120.3)9 0 010SpentNuclearFuel(120.4) 0011NuclearFuelUnderCapitalLeases(120.6) 0(Less)Accum.Prov.for Amort,of Nucl.Fuel Assemblies (120.5)012202-203 00NetNuclearFuel(Enter Total of lines 7-11 less 12)13 3,636,158,4443,792,053,500NetUtilityPlant(Enter Total of lines 6 and 13)14 0 015UtilityPlantAdjustments(116) 0GasStoredUnderground-Noncurrent (117)016 17 OTHER PROPERTY AND INVESTMENTS 1,555,4801,555,480NonutilityProperty(121)18 00(Less)Accum.Prov.for Depr.and Amort.(122)19 00InvestmentsinAssociatedCompanies(123)20 84,137,401 83,477,460InvestmentinSubsidiaryCompanies(123.1)224-22521 (For Cost of Account 123.1 ,See Footnote Page 224,line 42)22 0 0228-22923NoncurrentPortionofAllowances 64741624OtherInvestments(124) 00SinkingFunds(125)25 00DepreciationFund(126)26 00AmortizationFund-Federal (127)27 24,560,677 45,082,33528OtherSpecialFunds(128) 0 0SpecialFunds(Non Major Only)(129)29 126,480 63,323Long-Term Portion of Derivative Assets (175)30 0 0Long-Term Portion of Derivative Assets -Hedges (176)31 130,179,245TOTALOtherPropertyandInvestments(Lines 18-21 and 23-31)110,380,45432 CURRENT AND ACCRUED ASSETS33 00CashandWorkingFunds(Non-major Only)(130)34 100,745,383 46,581,57835Cash(131) 1,637,072 1,079,26036SpecialDeposits(132-134) 13,60010,600WorkingFund(135)37 100,00010,000,000TemporaryCashInvestments(136)38 0 039NotesReceivable(141) 75,650,719 85,040,915CustomerAccountsReceivable(142)40 23,486,155 14,677,44141OtherAccountsReceivable(143) 4,650,829(Less)Accum.Prov.for Uncollectible Acct.-Credit (144)1 ,355,04242 1,156,202 2,053,197NotesReceivablefromAssociatedCompanies(145)43 0 0AccountsReceivablefromAssoc.Companies (146)44 55,170,48222761,818,25745FuelStock(151) 599046FuelStockExpensesUndistributed(152)227 00Residuals(Elec)and Extracted Products (153)22747 50,305,47952,445,228PlantMaterialsandOperatingSupplies(154)22748 0 022749Merchandise(155) 0 0OtherMaterialsandSupplies(156)22750 202-203/227 0 0NuclearMaterialsHeldforSale(157)51 0 0228-22952Allowances(158.1 and 158.2) FERC FORM NO.1 (REV.12-03)Page 110 Year/Period of ReportDateofReport (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X|An Original End of 2015/04(2)?A Resubmission COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS()Continued) Prior Year End Balance 12/31 Current Year End of Quarter/Year Balance Line Ref.No.Page No,Title of Account (d)(b)(c)(a) 0053(Less)Noncurrent Portion of Allowances 5,098,7604,478,320StoresExpenseUndistributed(163)22754 00GasStoredUnderground-Current (164.1)55 0LiquefiedNaturalGasStoredandHeldforProcessing(164.2-164.3)056 18,355,58917,845,551Prepayments(165)57 0058AdvancesforGas(166-167) 0InterestandDividendsReceivable(171)059 0RentsReceivable(172)060 56,269,64265,804,60861AccruedUtilityRevenues(173) Miscellaneous Current and Accrued Assets (174)0062 634,183405,239DerivativeInstrumentAssets(175)63 63,323(Less)Long-Term Portion of Derivative Instrument Assets (175)126,48064 0065DerivativeInstrumentAssets-Hedges (176) 0(Less)Long-Term Portion of Derivative Instrument Assets -Hedges (176 066 330,666,573414,001,81267TotalCurrentandAccruedAssets(Lines 34 through 66) 68 DEFERRED DEBITS 15,815,91016,539,636UnamortizedDebtExpenses(181)69 0230a070ExtraordinaryPropertyLosses(182.1) 0UnrecoveredPlantandRegulatoryStudyCosts(182.2)230b 071 1,237,823,7242321,355,572,12872OtherRegulatoryAssets(182.3) 873,9391,17773Prelim.Survey and Investigation Charges (Electric)(183) 0074PreliminaryNaturalGasSurveyandInvestigationCharges183.1) Other Preliminary Survey and Investigation Charges (183.2)0075 1,053,3241,650,91076ClearingAccounts(184) 00TemporaryFacilities(185)77 45,564,713MiscellaneousDeferredDebits(186)233 66,701,29578 0Def.Losses from Disposition of Utility Pit.(187)079 0Research,Devel.and Demonstration Expend.(188)352-353 080 12,799,88829,731,07281UnamortizedLossonReaquiredDebt(189) 270,188,395 289,103,58423482AccumulatedDeferredIncomeTaxes(190) 0083UnrecoveredPurchasedGasCosts(191) 1,603,035,0821,740,384,61384TotalDeferredDebits(lines 69 through 83) 5,700,039,3446,056,820,379TOTALASSETS(lines 14-16,32,67,and 84)85 FERC FORM NO.1 (REV.12-03)Page 111 Name of Respondent Idaho Power Company This Report is: (1)[x]An Original (2)?A Resubmission Date of Report (mo,da,yr) 04/15/2016 Year/Period of Report 2015/Q4endof COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Current Year End of Quarter/Year Balance Prior Year End Balance 12/31 Line Ref.No.Title of Account Page No. (a)(b)(c)(d) PROPRIETARY CAPITAL1 Common Stock Issued (201)2 250-251 97,877,030 97,877,030 3 Preferred Stock Issued (204)250-251 00 4 Capital Stock Subscribed (202,205)0 0 5 Stock Liability for Conversion (203,206)0 0 Premium on Capital Stock (207)6 712,257,435 712,257,435 Other Paid-in Capital (208-211)7 253 00 8 Installments Received on Capital Stock (212)252 00 9 (Less)Discount on Capital Stock (213)254 0 0 10 (Less)Capital Stock Expense (214)254b 2,096,925 2,096,925 11 Retained Earnings (215,215.1,216)118-119 1,045,751,377 952,335,875 12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 81,014,36681,674,308 13 (Less)Reaquired Capital Stock (217)250-251 0 0 14 Noncorporate Proprietorship (Non-major only)(218)0 0 Accumulated Other Comprehensive Income (219)15 122(a)(b)-21,275,735 -24,157,999 16 Total Proprietary Capital (lines 2 through 15)1,914,187,490 1,817,229,782 LONG-TERM DEBT17 18 Bonds (221)256-257 1,725,460,000 1,595,460,000 19 (Less)Reaquired Bonds (222)256-257 0 0 20 Advances from Associated Companies (223)256-257 0 0 21 Other Long-Term Debt (224)256-257 22,012,273 23,075,909 22 Unamortized Premium on Long-Term Debt (225)0 0 (Less)Unamortized Discount on Long-Term Debt-Debit (226)23 4,458,587 3,034,022 24 Total Long-Term Debt (lines 18 through 23)1,743,013,686 1,615,501,887 25 OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital Leases -Noncurrent (227)00 27 Accumulated Provision for Property Insurance (228.1)00 28 Accumulated Provision for Injuries and Damages (228.2)1,994,9721,873,877 29 Accumulated Provision for Pensions and Benefits (228.3)394,131,877 403,474,921 30 Accumulated Miscellaneous Operating Provisions (228.4)0 3,865,254 31 Accumulated Provision for Rate Refunds (229)87,689,554 72,974,757 32 Long-Term Portion of Derivative Instrument Liabilities 0 0 33 Long-Term Portion of Derivative Instrument Liabilities -Hedges 0 0 34 Asset Retirement Obligations (230)26,152,620 21,930,049 35 Total Other Noncurrent Liabilities (lines 26 through 34)504,239,953509,847,928 36 CURRENT AND ACCRUED LIABILITIES 37 Notes Payable (231)0 0 38 Accounts Payable (232)119,524,930 113,979,552 39 Notes Payable to Associated Companies (233)0 0 40 Accounts Payable to Associated Companies (234)2,027,2201,058,872 41 Customer Deposits (235)4,731,724 1,568,822 42 Taxes Accrued (236)262-263 5,192,418 -10,635,253 43 Interest Accrued (237)22,387,590 22,670,165 44 Dividends Declared (238)00 45 Matured Long-Term Debt (239)0 0 FERC FORM NO.1 (rev.12-03)Page 112 Date of Report (mo,da,yr) 04/15/2016 Year/Period of ReportNameofRespondent Idaho Power Company This Report is: (1)0 An Original (2)?A Resubmission 2015/Q4endof COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDI"K&)itinued) Prior Year End Balance 12/31 Current Year End of Quarter/Year Balance Line Ref.No.Title of Account Page No. (b)(c)(d)(a) Matured Interest (240)0 046 Tax Collections Payable (241)1,921,386 2,599,09947 53,364,600 40,889,48048MiscellaneousCurrentandAccruedLiabilities(242) 49 Obligations Under Capital Leases-Current (243)0 0 50 Derivative Instrument Liabilities (244)4,972,600 3,960,704 (Less)Long-Term Portion of Derivative Instrument Liabilities 0 051 Derivative Instrument Liabilities -Hedges (245)0 052 53 (Less)Long-Term Portion of Derivative Instrument Liabilities-Hedges 0 0 54 Total Current and Accrued Liabilities (lines 37 through 53)213,154,120 177,059,789 DEFERRED CREDITS55 Customer Advances for Construction (252)4,678,929 3,303,55356 79,654,930 79,162,831AccumulatedDeferredInvestmentTaxCredits(255)266-26757 58 Deferred Gains from Disposition of Utility Plant (256)0 0 Other Deferred Credits (253)269 11,757,998 1 1 ,635,64259 Other Regulatory Liabilities (254)67,711,655 64,843,26960278 Unamortized Gain on Reaquired Debt (257)0 061 Accum.Deferred Income Taxes-Accel.Amort.(281)0 062272-277 1,349,907,020 1,248,630,36163Accum.Deferred Income Taxes-Other Property (282) 178,432,27764Accum.Deferred Income Taxes-Other (283)162,906,623 65 Total Deferred Credits (lines 56 through 64)1,676,617,155 1,586,007,933 66 TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16,24,35,54 and 65)6,056,820,379 5,700,039,344 FERC FORM NO.1 (rev.12-03)Page 113 ?ate of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission STATEMENT OF INCOME End of 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 (I) the quarter to date amounts for other utility function for the prior year quarter. 5.If additional columns are needed,place them in a footnote. Annual or Quarterly if applicable 5.Do not report 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 Prior 3 Months Ended Quarterly Only No 4th Quarter Total CurrentYearto Date Balance for Quarter/Year Total Prior Year to Date Balance for Quarter/Year Line No. (Ref.) Page No.Title of Account (e)(f)(b)(c)(d)(a) II1UTILITYOPERATINGINCOME 1,266,201,447 1,277,640,9772OperatingRevenues(400)300-301 3 Operating Expenses 4 Operation Expenses (401)320-323 731,125,349 780,281,536 320-323 69,399,154 68,283,3045MaintenanceExpenses(402) 6 Depreciation Expense (403)130,382,128 125,245,540336-337 549,017 495,0297DepreciationExpenseforAssetRetirementCosts(403.1 )336-337 7,172,3828Amort.&Depl.of Utility Plant (404-405)336-337 7,095,926 9 Amort,of Utility Plant Acq.Adj.(406)336-337 10 Amort.Property Losses,Unrecov Plant and Regulatory Study Costs (407) 1 1 Amort,of Conversion Expenses (407) 12 Regulatory Debits (407.3)82,611 73,650 1 3 (Less)Regulatory Credits (407.4) 14 Taxes Other Than IncomeTaxes (408.1)32,808,301 31,748,230262-263 12,593,365 -7,413,73315IncomeTaxes-Federal (409.1)262-263 5,986,110 6,908,58316-Other (409.1)262-263 152,963,21717ProvisionforDeferredIncomeTaxes(410.1)234,272-277 86,269,807 18 (Less)Provision forDeferred Income Taxes-Cr.(411.1)234,272-277 58,085,989 134,837,097 19 Investment Tax Credit Adj.-Net(411 .4)492,099 41,541266 20 (Less)Gains from Disp.of Utility Plant (41 1.6) 21 Losses from Disp.of Utility Plant (411 .7) 22 (Less)Gains from Disposition of Allowances (41 1 .8)97,422 186,382 23 Losses from Disposition of Allowances (411 .9) 24 Accretion Expense (411.10)232,049 309,716 1,018,832,505 1,031,085,51625TOTALUtilityOperatingExpenses(Enter Total of lines 4 thru 24) 26 Net Util Oper Inc (Enter Tot line 2 less 25)Carry to Pg117,line 27 247,368,942 246,555,461 FERC FORM NO.1/3-Q (REV.02-04)Page 114 Year/Period of Report End of This Report Is: (1)fx]An Original (2)||A Resubmission STATEMENT OF INCOME FOR THE YEAR (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 2015/Q4 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. 1 1 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. OTHER UTILITYGASUTILITYELECTRICUTILITY LineCurrentYeartoDate (in dollars) Previous Year to Date (in dollars) Previous Year to Date (in dollars) Current Year to Date (in dollars) Previous Year to Date (in dollars) Current Year to Date (in dollars)No. (I)(i)G)(k)(g)(h) 1 21,277,640,9771,266,201,447 3 4731,125,349 780,281,536 569,399,154 68,283,304 6125,245,540130,382,128 495,029 7549,017 87,172,3827,095,926 9 10 11 1282,611 73,650 13 1431,748,23032,808,301 1512,593,365 -7,413,733 165,986,110 6,908,583 1786,269,807 152,963,217 1858,085,989 134,837,097 1941,541492,099 20 21 2297,422 186,382 23 24309,716232,049 251,018,832,505 1,031,085,516 26247,368,942 246,555,461 Page 115FERCFORMNO.1 (ED.12-96) Year/Period of Report End of Date of Report (Mo,Da,Yr) 04/15/2016 This Report Is: (1)[X]An Original (2)_n Name of Respondent Idaho Power Company 2015/Q4 A Resubmission STATEMENT OF INCOME FOR THE YEAR (continued) Prior 3 Months Ended Quarterly Only No 4th Quarter Current3 Months Ended Quarterly Only Current Year Previous Year No 4th Quarter TOTALLine No. (Ref.) Page No.Title ofAccount (f)(e)(b)(c)(a)(d) 246,555,46127NetUtilityOperatingIncome(Carried forward from page 1 14) 28 Other Income and Deductions 29 Other Income 30 Nonutilty Operating Income 1,009,9101,304,08531RevenuesFromMerchandising,Jobbing and Contract Work (415) 1,485,862 1,136,66932(Less)Costs and Exp,of Merchandising,Job.&Contract Work (416) 33,733 37,54733RevenuesFromNonutilityOperations(417) 10,586 22,82834(Less)Expenses of Nonutility Operations (417.1) -527-79135NonoperatingRentalIncome(418) 7,092,8871196,659,94236EquityinEarningsofSubsidiaryCompanies(418.1) 3,039,556 2,704,62037InterestandDividendIncome(419) 21,785,246 17,930,89838AllowanceforOtherFundsUsedDuringConstruction(419.1) 2,453,9472,365,84239MiscellaneousNonoperatingIncome(421) 4,240-2040GainonDispositionofProperty(421.1) 30,065,54533,691,14541TOTALOtherIncome(Enter Total of lines 31 thru 40) 42 Other Income Deductions 2,15643LossonDispositionofProperty(421 .2) 44 Miscellaneous Amortization (425) 750,960 747,09445Donations(426.1) -1,164,064-1,738,80446LifeInsurance(426.2) 27,10648,30547Penalties(426.3) 1,561,9211,477,63348Exp,forCertain Civic,Political &Related Activities (426.4) 8,332,4319,937,00049OtherDeductions(426.5) 9,506,64410,475,09450TOTALOtherIncomeDeductions(Total of lines 43 thru 49) 51 Taxes Applic.to Other Income and Deductions 21,055 24,797262-26352TaxesOtherThanIncomeTaxes(408.2) 353,061 -914,126262-26353IncomeTaxes-Federal (409.2) -41,215262-263 69,36254IncomeTaxes-Other (409.2) 1,085,673234,272-277 5,911,61355ProvisionforDeferredInc.Taxes (410.2) 2,008,392234,272-277 8,478,30056(Less)Provision for Deferred Income Taxes-Cr.(411.2) 57 InvestmentTax CreditAdj.-Net (411.5) 58 (Less)InvestmentTax Credits (420) -2,123,209 -1,853,26359TOTALTaxesonOtherIncomeandDeductions(Total of lines 52-58) 22,412,16425,339,26060NetOtherIncomeandDeductions(Total of lines 41 ,50,59) 61 Interest Charges 83,055,805 80,561,92062InterestonLong-Term Debt (427) 1,556,825 1,610,77363Amort,ofDebt Disc,and Expense (428) 1,521,812 1,060,58564AmortizationofLossonReaquiredDebt(428.1) 65 (Less)Amort,of Premium on Debt-Credit (429) 66 (Less)Amortization of Gain on Reaquired Debt-Credit (429.1) 6,859 10,52467InterestonDebttoAssoc.Companies (430) 5,627,193 4,800,93968OtherInterestExpense(431) 10,043,775 8,464,10969(Less)Allowance for Borrowed Funds Used During Construction-Cr.(432) 79,580,63281,724,71970NetInterestCharges(Total of lines 62 thru 69) 190,983,483 189,386,99371IncomeBeforeExtraordinaryItems(Total oflines 27,60 and 70) 72 Extraordinary Items 73 Extraordinary Income (434) 74 (Less)Extraordinary Deductions (435) 75 Net Extraordinary Items (Total of line 73 less line 74) 262-26376IncomeTaxes-Federal and Other(409.3) 77 Extraordinary Items AfterTaxes (line 75 less line 76) 190,983,483 189,386,99378NetIncome(Total of line 71 and 77) Page 117FERCFORMNO.1/3-Q (REV.02-04) 6 This Page Intentionally Left Blank This Report Is: (1)[x]An Original (2)||A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of Name of Respondent Idaho Power Company 2015/Q4 STATEMENT OF RETAINED EARNINGS 1 .Do not report Lines 49-53 on the quarterly version. 2.Report all changes in appropriated retained earnings,unappropriated retained earnings,year to date,and unappropriated undistributed subsidiary earnings for the year. 3.Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433,436 -439 inclusive).Show the contra primary account affected in column (b) 4.State the purpose and amount of each reservation or appropriation of retained earnings. 5.List first account 439,Adjustments to Retained Earnings,reflecting adjustments to the opening balance of retained earnings.Follow by credit,then debit items in that order. 6.Show dividends for each class and series of capital stock. 7.Show separately the State and Federal income tax effect of items shown in account 439,Adjustments to Retained Earnings. 8.Explain in a footnote the basis for determining the amount reserved or appropriated.If such reservation or appropriation is to be recurrent,state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9.If any notes appearing in the report to stockholders are applicable to this statement,include them on pages 122-123. Current Quarter/Year Year to Date Balance Previous Quarter/Year Year to Date Balance Contra Primary Account AffectedItemLine (c)(d)(a)(b)No. UNAPPROPRIATED RETAINED EARNINGS (Account 216) 836,965,502939,062,7691Balance-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) 182,294,106184,323,54116BalanceTransferredfromIncome(Account 433 less Account 418.1) 1 7 Appropriations of Retained Earnings (Acct.436) 6,613,580)18 19 20 21 (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) 88,583,259)-96,908,03931 32 33 34 35 (88,583,259)36 TOTAL Dividends Declared-Common Stock (Acct.438)-96,908,039 15,000,0006,000,00037TransfersfromAcct216.1,Unapprop.Undistrib.Subsidiary Earnings 939,062,76938Balance-End of Period (Total 1,9,15,16,22,29,36,37)1,032,478,271 APPROPRIATED RETAINED EARNINGS (Account 21 5) FERC FORM NO.1/3-Q (REV.02-04)Page 118 Year/Period of Report End of Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)|—|AResubmi STATEMENT OF RETAINED EARNINGS ?ate of Report (Mo,Da,Yr) 04/15/2016 2015/Q4 ssion 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. Current Quarter/Year Year to Date Balance Previous Quarter/Year Year to Date Balance Contra Primary Account AffectedItemLine (d)(c)(a)(b)No. 39 40 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Account 215) APPROP.RETAINED EARNINGS -AMORT.Reserve,Federal (Account 215.1) 13,273,10646TOTALApprop.Retained Earnings-Amort.Reserve,Federal (Acct.215.1)13,273,106 13,273,10647TOTALApprop.Retained Earnings (Acct.215,215.1)(Total 45,46)13,273,106 952,335,87548TOTALRetainedEarnings(Acct.215,215.1,216)(Total 38,47)(216.1)1,045,751,377 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis,no Quarterly 88,921,47981,014,36649Balance-Beginning of Year (Debit or Credit) 7,092,88750EquityinEarningsforYear(Credit)(Account 418.1)6,659,942 15,000,00051(Less)Dividends Received (Debit)6,000,000 52 81,014,36653Balance-End of Year (Total lines 49 thru 52)81,674,308 FERC FORM NO.1/3-Q (REV.02-04)Page 119 Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)pg An Original (2)|—|A Resubmission STATEMENT OF CASH FLOWS End of (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. Current Year to Date Quarter/Year Previous Year to Date Quarter/Year Description (See Instruction No.1 for Explanation of Codes)Line No. (a)(b)(c) 1 Net Cash Flow from Operating Activities: 190,983,483 189,386,9932NetIncome(Line 78(c)on page 117) 3 Noncash Charges (Credits)to Income: 125,245,540130,382,1284DepreciationandDepletion 11,590,185 11,250,9015Amortizationof(detail in footnote): 6 7 17,218,2768DeferredIncomeTaxes(Net)25,793,350 26,6659InvestmentTaxCreditAdjustment(Net)315,879 22,570,5403,988,71910Net(Increase)Decrease in Receivables -8,079,325 -15,385,70211Net(Increase)Decrease in Inventory 12 Net (Increase)Decrease in Allowances Inventory 17,501,301 -18,687,81813NetIncrease(Decrease)in Payables and Accrued Expenses 16,794,04114Net(Increase)Decrease in Other Regulatory Assets 1,465,215 15,341,86115NetIncrease(Decrease)in Other Regulatory Liabilities 12,233,990 17,930,89821,785,24616(Less)Allowance for Other Funds Used During Construction 659,942 -7,907,11317(Less)Undistributed Earnings from Subsidiary Companies -18,199,440 4,789,85518Other(provide details in footnote): 19 20 21 358,527,36722NetCashProvidedby(Used in)Operating Activities (Total 2 thru 21)345,530,297 23 24 Cash Flows from Investment Activities: 25 Construction and Acquisition of Plant (including land): -315,753,782 -291,841,49526GrossAdditionstoUtilityPlant(less nuclear fuel) 27 Gross Additions to Nuclear Fuel 28 Gross Additions to Common Utility Plant 29 Gross Additions to Nonutility Plant -21,785,246 -17,930,89830(Less)Allowance for Other Funds Used During Construction 13,456,680 3,551,44331Other(provide details in footnote): 32 33 -280,511,856 -270,359,15434CashOutflowsforPlant(Total of lines 26 thru 33) 35 36 Acquisition of Other Noncurrent Assets (d) 37 Proceeds from Disposal of Noncurrent Assets (d) 38 -15,317,37939InvestmentsinandAdvancestoAssoc.and Subsidiary Companies 896,996 40 Contributions and Advances from Assoc.and Subsidiary Companies 41 Disposition of Investments in (and Advances to) 42 Associated and Subsidiary Companies 43 -8,000,000-44,105,63844PurchaseofInvestmentSecurities(a) 45 Proceeds from Sales of Investment Securities (a)34,243,180 FERC FORM NO.1 (ED.12-96)Page 120 Year/Period of Report End of Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)|—|A Resubmission STATEMENT OF CASH FLOWS Date of Report (Mo,Da,Yr) 04/15/2016 2015/Q4 (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 ofthe dollar amount of leases capitalized with the plant cost. Previous Year to Date Quarter/Year Current Year to Date Quarter/Year Description (See Instruction No.1 for Explanation of Codes)Line No. (a)(b)M 46 Loans Made or Purchased 47 Collections on Loans 48 50,20849Net(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 -1,374,426 4,906,08553Other(provide details in footnote): 54 55 56 Net Cash Provided by (Used in)Investing Activities -290,851,744 -288,720,24057Totaloflines34thru55) 58 59 Cash Flows from Financing Activities: 60 Proceeds from Issuance of: 250,000,00061Long-Term Debt (b) 62 Preferred Stock 63 Common Stock 64 Other (provide details in footnote); 65 66 Net Increase in Short-Term Debt (c) 67 Other (provide details in footnote): 68 69 70 Cash Provided by Outside Sources (Total 61 thru 69)250,000,000 71 72 Payments for Retirement of: -1,063,63673Long-term Debt (b)-121,063,637 74 Preferred Stock 75 Common Stock -22,646,07276Other(provide details in footnote): 77 78 Net Decrease in Short-Term Debt (c) 79 80 Dividends on Preferred Stock -96,908,039 -88,583,259DividendsonCommonStock81 82 Net Cash Provided by (Used in)Financing Activities -89,646,8959,382,25283(Total of lines 70 thru 81) 84 85 Net Increase (Decrease)in Cash and Cash Equivalents 64,060,805 -19,839,76886(Total of lines 22,57 and 83) 87 46,695,178 66,534,94688CashandCashEquivalentsatBeginningofPeriod 89 110,755,983 46,695,17890CashandCashEquivalentsatEndofperiod FERC FORM NO.1 (ED.12-96)Page 121 This Page Intentionally Left Blank Name of Respondent Date of Report Year/Period of ReportThisReportis: (1)X An Original (Mo,Da,Yr) (2)A Resubmission 2015/Q4IdahoPowerCompany04/15/2016 FOOTNOTE DATA Schedule Page:120 Line No.:5 Column:b Amortization Plant Unamortized debt expense Unamortized discount Water rights Other 7,095,926 3,090,337 290,435 1,042,009 71.478 11,590,185 Schedule Page:120 Line No.:13 Column:b Cash paid during the period for: Income taxes Interest (net of amount capitalized) 3,547,630 79,225,751 Schedule Page:120 Line No.:18 Column:b Cash Flow from Operating Activities (Other) Pension and postretirement benefit plan expense Contributions to pension and postretirement benefit plans Unbilled revenues Prepayments Company owned life insurance Deposits from third parties Other 30,185,123 (42,821 ,074) (7,691,484) 922,055 5,327,068 5,309,053 (9,430,181) (18,199,440) ]Schedule Page:120 Line No.:26 Column:b Non-cash investing activities: Additions to PP&E in accounts payable 23,839,605 Schedule Page:120 Line No.:31 Column:b Other Cash Flows from Plant Sale of utility property 71,180 11,377,277 2,008,223 Payments received from joint funding partners Sale of emission allowances and renewable energy certificates 13,456,680 Schedule Page:120 Line No.:53 Column:b Other Investing Cash Flows EDC plan investments Feasibility study costs Miscellaneous other investing activities 32,308 (1,406,964) 230 (1,374,426) Schedule Page:120 Line No.:76 Column:b Other Financing Cash Flows Make-whole premium on retirement of long-term debt Debt issuance costs Discount on debt issuance (17,871,600) (3,059,472) (1,715,000) (22,646,072) FERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[Xj An Original (2)||A Resubmission STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME,COMPREHENSIVE INCOME,AND HEDGING ACTIVITIES 1.Report in columns (b),(c),(d)and (e)the amounts of accumulated other comprehensive income items,on a net-of-tax basis,where appropriate. 2.Report in columns (f)and (g)the amounts of other categories of other cash flow hedges. 3.For each category of hedges that have been accounted for as "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 Foreign Currency Hedges Unrealized Gains and Losses on Available- for-Sale Securities Minimum Pension Liability adjustment (net amount) ItemLine No. (e)(d)(c)(a)(b) 1 Balance of Account 219 at Beginning of Preceding Year (16,553,375) 2 Preceding Qtr/Yr to Date Reclassifications from Acct 219 to Net Income 1,728,379 3 Preceding Quarter/Year to Date Changes in Fair Value (9,333,003) (7,604,624)4 Total (lines 2 and 3) 5 Balance of Account 219 at End of Preceding Quarter/Year (24,157,999) 6 Balance of Account 219 at Beginning of Current Year (24,157,999) 7 Current Qtr/Yr to Date Reclassifications from Acct 219 to Net Income 2,667,521 8 Current Quarter/Year to Date Changes in Fair Value 214,743 2,882,2649Total(lines 7 and 8) 10 Balance of Account 219 at End of Current Quarter/Year (21,275,735) FERC FORM NO.1 (NEW 06-02)Page 122a Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)||A Resubmission STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME,COMPREHENSIVE INCOME,AND HEDGING ACTIVITIES Total Comprehensive Income Totals for each category of items recorded in Account 219 Net Income (Carried Forward from Page 117,Line 78) Other Cash Flow Hedges Interest Rate Swaps Other Cash Flow Hedges [Specify] Line No. 0)0)(h)(f)(g) (16,553,375)1 2 1,728,379 (9,333,003)3 (7,604,624)181,782,369189,386,9934 (24,157,999)5 (24,157,999)6 2,667,5217 214,7438 193,865,7472,882,264 190,983,4839 (21,275,735)10 FERC FORM NO.1 (NEW 06-02)Page 122b Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)?A Resubmission NOTES TO FINANCIAL STATEMENTS Date of Report Year/Period of Report End of 2015/Q404/15/2016 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 1 14-121,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. PAGE 122 INTENTIONALLY LEFT BLANK SEE PAGE 123 FOR REQUIRED INFORMATION, FERC FORM NO.1 (ED.12-96)Page 122 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany IDAHO POWER COMPANY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Idaho Power Company (Idaho Power)is the principal operating subsidiary ofIDACORP 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 ofaccounting 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 ofthe utility plant and related operations resulting from its interest in jointly-owned plants.In addition,under the requirements ofthe FERC,there are differences from U.S.GAAP in the presentation of (I)current portion of long-term debt,(2)assets and liabilities for cost of removal ofassets,(3)regulatory assets and liabilities,(4)deferred income taxes,(5)income tax expense ,(6)non-utility revenues,(7)accrued taxes and (8)debt issue costs. 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 ofthe 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 ofIdaho,Oregon,and Wyoming. Regulation of Utility Operations As a regulated utility,many of Idaho Power's fundamental business decisions are subject to the approval ofgovernmental 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 ofthe different ratemaking principles followed by the jurisdictions regulating Idaho Power.The application ofaccounting 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 or accrued 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 ofapplying these regulatory accounting principles to Idaho Power's operations are discussed in more detail in Note 3. FERC FORM NO.1 (ED.12-88)Page 123.1 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) 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 ofaccounts receivable,and an analysis ofspecific customer accounts.Adjustments are charged to income.Customer accounts receivable balances that remain outstanding after reasonable collection efforts are written off. Other receivables,primarily notes receivable from business transactions,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 ofthe agreement,an allowance is established for the estimated uncollectible portion ofthe receivable and charged to income. There were no impaired receivables without related allowances at December 3 1,2015 and 2014.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 ofnatural 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 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.In addition,regulatory mechanisms in place in Idaho and Oregon affect the reported amount of revenue.See Note 3 for additional discussion ofcertain of the following mechanisms: •energy efficiency riders to fund energy efficiency program expenditures.Expenditures funded through the rider are reported as an operating expense with an equal amount ofrevenues recorded in other revenues; •a fixed cost adjustment mechanism that results in recording additional or reduced revenue based on the allowed and actual fixed costs recovered through current rates; •a sharing mechanism providing for refunds to customers for earnings above stated returns on equity in Idaho; •franchise fees and similar taxes related to energy consumption.None ofthese collections are reported on the income statement;and •collection in base rates of a portion ofthe 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 deferred 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 ofproperty and replacements and renewals of FERC FORM NO.1 (ED.12-88)Page 123.2 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) 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 ofaverage depreciable utility plant in service approximated 2.68 percent in 2015 and 2014. During the period of construction,costs expected to be included in the final value ofthe 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.Ifthe project becomes probable of being abandoned,such costs are expensed in the period such determination is made.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 long-lived assets in 2015 or 2014. 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 ofAFUDC attributable to borrowed funds is included as a reduction to total interest expense.Idaho Power's weighted-average monthly AFUDC rate was 7.6 percent for 2015 and 7.7 percent for 2014. 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 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 ofthe 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 ofthe effect ofthe change in tax rates over a longer period of time. Consistent with orders and directives ofthe 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 ofthe 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, FERC FORM NO.1 (ED.12-88)Page 123.3 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) Other Accounting Policies Debt discount,expense,and premium are deferred and amortized over the terms ofthe respective debt issues.Losses on reacquired debt and associated costs are amortized over the life of the associated replacement debt,as allowed under regulatory accounting. Supplemental Cash Flows Information In 2015,Idaho Power executed an agreement to exchange property with another electric utility.Under the terms of the agreement, each party transferred to the other transmission-related equipment with a book value of approximately $44 million.Idaho Power received an immaterial amount of cash,representing the difference in the book value of the assets exchanged. Also in 2015,Idaho Power executed a long-term service agreement and transferred to the service provider approximately $22 million of spare parts in partial exchange for future services.No cash was exchanged in the 2015 transfer transaction. Recently Issued Accounting Pronouncements In May 2014,the FASB issued ASU 2014-09,Revenuefrom 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 ofthe 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 15,2017, including interim periods,with early adoption permitted one year earlier.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.Idaho Power is currently evaluating the impact of ASU 2014-09 on its financial statements. In February 2015,the FASB issued ASU 2015-02,Consolidation (Topic 810)-Amendments to the Consolidation Analysis,which revises the consolidation model that reporting entities use when determining what entities are to be consolidated.The amendments focus on limited partnerships and similar legal entities,and are effective for interim and annual reporting periods beginning after December 31,2015.Idaho Power does not believe the impact of ASU 2015-02 on its financial statements will be significant. In January 2016,the FASB issued ASU 2016-01,Financial Instruments—Overall (Subtopic 825-10):Recognition and Measurement ofFinancial Assets and Financial Liabilities,which revises the accounting related to the classification and measurement of investments in equity securities and the presentation ofcertain fair value changes for financial liabilities measured at fair value.It also amends certain disclosure requirements associated with the fair value of financial instruments.The new standard is effective for fiscal years beginning after December 15,2017,including interim periods.Idaho Power is currently evaluating the impact ofASU 2016-01 on its financial statements. Subsequent Events Management has evaluated the impact of events occurring after December 3 1,2015 up to February 18,2016,the date that Idaho Power Company's U.S.GAAP financial statements were issued and has updated such evaluation for disclosure purposes through April 15,2016.These financial statements include all necessary adjustments and disclosures resulting from these evaluations. FERC FORM NO.1 (ED.12-88)Page 123.4 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A ResubmissionIdahoPowerCompany 2015/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) 2.INCOME TAXES A reconciliation between the statutory federal income tax rate and the effective tax rate is as follows: 2015 2014 $82,633 $71,810Federalincometaxexpenseat35%statutory rate Change in taxes resulting from: Equity earnings of subsidiary companies (2,331) (11,140) 2,693 (2,963) (4,807) (8,750) (28,700) (6,459) (2,483) (9,238) 2,278 (3,002) (3,656) (8,750) (26,250) AFUDC Capitalized interest Investment tax credits Removal costs Capitalized overhead costs Capitalized repair costs Bond redemption costs Tax method change -capitalized repairs State income taxes,net of federal benefit Depreciation Other,net Total income tax expense (24,516) 5,334 16,040 (1,783) 7,503 17,149 283 $45,111 $15,784 Effective tax rate 19.10%7.70% The items comprising income tax expense are as follows: 2015 2014 (thousands of dollars) Income taxes current: Federal State $$(8,328) 6,867 12,946 6,056 Total 0,461)19,002 Income taxes deferred: Federal State 23,624 (6,421) 17,203 28,103 (2,486) 25,617Total Investment tax credits: Deferred Restored 3,455 (2,963) 3,044 (3,002) Total Total income tax expense $ 492 42 45,111 $15,784 FERC FORM NO.1 (ED.12-88)Page 123.5 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany The components of the net deferred tax liability are as follows: 2015 2014 (thousands of dollars) Deferred tax assets: Regulatory liabilities Deferred compensation Deferred revenue Tax credits Retirement benefits Other Total $51,131 $ 27,489 34,282 30,223 126,885 10.745 55,490 25,240 28,529 26,768 132,571 14.553 280,755 283,151 Deferred tax liabilities: Property,plant and equipment Regulatory assets Power cost adjustments Retirement benefits Other 474,879 451,118 802,188 23,192 122,360 22,252 875,028 18,489 126,090 28,895 Total 1,523,381 1,421,110 $1,242,626 $1,137,959Netdeferredtaxliabilities IDACORP's tax allocation agreement provides that each member ofits 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 they have no material income tax uncertainties for 2015 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 their major tax jurisdictions -U.S.federal and the State of Idaho.The open tax years for examination are 2015 for federal and 2012-2015 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 2015,the IRS completed its examination of IDACORP's 2014 tax year with no unresolved income tax issues. 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 was pursuant to Revenue Procedure 2013-24 and brought 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 incorporated provisions ofthe final tangible property regulations issued by the U.S.Treasury Department and IRS in 2013 that addressed the deduction or capitalization of expenditures related to tangible property.Following the automatic consent procedures provided for in the Revenue Procedure,Idaho Power adopted this method with the filing of IDACORP's 2014 consolidated federal income tax return in September 2015.The IRS approved the method change prior to the filing ofthe return as part of IDACORP's 2014 CAP examination. FERC FORM NO.1 (ED.12-88)Page 123.6 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) In 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 ofthese 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 ofthe 2013 capitalized repairs deduction based on these modifications was recorded in the third quarter of 2014.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 ofthe return as part of IDACORP's 2013 CAP examination. FERC FORM NO.1 (ED.12-88)Page 123.7 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_,A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) Name of Respondent 2015/Q4IdahoPowerCompany 3.REGULATORY MATTERS Idaho Power's financial statements reflect the effects of the different ratemaking principles followed by the jurisdictions regulating Idaho Power.Included below is a summary of Idaho Power's regulatory assets and liabilities,as well as a discussion of notable regulatory matters. Regulatory Assets and Liabilities 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): As of December 31, 2015 Total as of December 31,Not EarningRemaining Amortization Period Earning Description 20142015aReturn/1)a Return Regulatory Assets: Income taxes S$$875,027 875,027 802,188$ 264,548 63,644 4,690 59,189 23,737 17,309 251,762 23,148 251,762 85,790 4,482 47,220 36,820 14,410 4,973 30,225 Unfunded postretirement benefits® Pension expense deferrals Energy efficiency program costs® Power supply costs® Fixed cost adjustment® Asset retirement obligations® Mark-to-market liabilities® Long-term service agreement® Other 62,642 4,482 47,220 36,820 Varies 2016-2017 14,410 4,973 11,633 3,961 18,5922043 3,1211,096 3,704 4,8002016-2021 170.852 $1,183.573 $1,355.509 S 1.242.387STotal Regulatory Liabilities: Income taxes Energy efficiency program costs® Power supply costs® Settlement agreement sharing mechanism® Mark-to-market assets® Other $51,131 $55,490 6,554 $S 51,131 6,554 1 3,159 7,9993,1592016-2017 1,880405405 6,399 4,0365,219 1,180 14.932 $52.716 $67.648 $$69.406Total (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. ®Represents the unfunded obligation ofIdaho Power's pension and postretirement benefit plans,which are discussed in Note 10. (3)The 2015 energy efficiency asset represents the Oregon jurisdiction balance and the liability represents the Idaho jurisdiction balance.Both jurisdictions'balances were assets at December 31,2014. (4)These items are discussed in more detail in this Note 3 ®Asset retirement obligations are discussed in Note 12. ®Mark-to-market assets and liabilities are discussed in Note 15 ®A portion not earning a return as ofDecember 31,201 5 will be eligible to earn a return as ofJanuary 1,2018. 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 ofthese items,Idaho Power would be required to write offthe applicable portion,which could have a materially adverse financial impact. FERC FORM NO.1 (ED.12-88)Page 123.8 Name of Respondent This Report is: (1)X An Original (2)__A Resubmission Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016IdahoPowerCompany 2015/Q4 NOTES TO FINANCIAL STATEMENTS (Continued) Power Cost Adjustment Mechanisms and Deferred Power Supply Costs In both its Idaho and Oregonjurisdictions,Idaho Power's power cost adjustment (PCA)mechanisms address the volatility ofpower supply costs and provide for annual adjustments to the rates charged to its retail customers.The PCA mechanisms compare Idaho Power's actual net power supply costs (primarily fuel and purchased power less off-system sales)against net power supply costs being recovered.Under the PCA mechanisms,certain differences between actual net power supply costs incurred by Idaho Power and the costs are recorded as a deferred charge or credit on the balance sheets for future recovery or refund.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 ofauthorized 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 sales-based adjustment intended to ensure that power supply expense recovery resulting solely from sales changes does not distort the results ofthe mechanism. The table below summarizes the three 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 1,2015 $The net decrease in Idaho PCA rates included the application of (a)a customer rate credit of S8.0 million for sharing ofrevenues with customers for the year 2014 under the terms of the December 201 1 settlement stipulation,and (b)$4.0 million ofsurplus Idaho energy efficiency rider funds. 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.The shifting of base net power supply costs is discussed in more detail below. (11.6) June 1,2014 $(88.2) In March 2014,the IPUC issued an order approving Idaho Power's application 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 ofthe PCA rate that became effective June 1,2014.Approval of the order removed the Idaho-jurisdictional portion of those expenses (approximately $99 million)from collection via the Idaho PCA mechanism and instead results in collecting that portion through base rates. In July 2014,the IPUC opened a docket pursuant to which Idaho Power,the IPUC Staff,and other interested parties further evaluated Idaho Power's application ofthe true-up component of the PCA mechanism and whether a deferral balance adjustment was appropriate.While the IPUC's docket was closed in August 2014 with no adjustment to the PCA true-up revenue amount,Idaho Power subsequently met with the IPUC Staff to explore approaches to increasing the accuracy ofthe actual cost recovery under the PCA mechanism.In May 2015,the IPUC approved a settlement stipulation that resulted in the replacement of the existing load-based adjustment used for determining the power cost deferrals under the PCA mechanism with a similar sales-based adjustment.The sales-based adjustment functions in the same manner as the previous load-based adjustment but measures deviations between Idaho-specific test year sales and actual Idaho sales rather than deviations between test year loads and actual loads.The approved FERC FORM NO.1 (ED.12-88)Page 123.9 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) settlement stipulation implemented the new methodology as ofJanuary 1,2015. 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 ofan 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 1 00 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 2015,and 2014,are summarized in the table that follows: Year and Mechanism APCU or PCAM Adjustment Actual net power supply costs were within the deadband,resulting in no deferral. A rate decrease of$0.7 million annually took effect June 1,2015. Actual net power supply costs were within the deadband,resulting in no deferral. A rate increase of $0.4 million annually took effect June 1,2014. 2015 PCAM 2015 APCU 2014 PCAM 2014 APCU Notable Idaho Regulatory Matters Idaho Base Rate Changes:Idaho base rates were most recently established in 2012,and adjusted in 2014.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.In June 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 ofthe Idaho PCA rate that became effective June 1,2014. December 2011 Idaho Settlement Stipulation:In December 201 1 ,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 was less than 9.5 percent,then Idaho Power may amortize up to a total of$45 million of additional accumulated deferred investment tax credits (ADITC)to help achieve a minimum 9.5 percent Idaho ROE in the applicable year. •If Idaho Power's actual Idaho ROE for 2012,2013,or 2014 exceeded 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 exceeded 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 each of 2012,2013,and 2014,Idaho Power did not amortize additional ADITC for those years,but instead shared a portion ofits Idaho-jurisdiction earnings with Idaho customers.The amounts Idaho FERC FORM NO.1 (ED.12-88)Page 123.10 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany Power recorded in 2014 for sharing with customers under the December 201 1 Idaho regulatory settlement stipulation was $8 million as refunds to customers and $16.7 million as pre-tax charges to pension expenses. October 2014 Idaho Settlement Stipulation:In October 2014,the IPUC issued an order approving an extension,with modifications, ofthe terms of the December 201 1 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. •IfIdaho 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 ofearnings 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 expense deferral regulatory asset (to reduce the amount to be collected in the future from Idaho customers),and 25 percent to Idaho Power. •If the full $45 million ofadditional 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. Idaho Power recorded no additional ADITC amortization and a $3.2 million provision against current revenue for sharing with customers for 2015 under the October 2014 Idaho settlement stipulation,as its Idaho ROE for 2015 was above 10.0 percent. 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 offixed 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 authorized fixed-cost recovery amount and the actual fixed costs recovered by Idaho Power during the year.The annual change in the FCA recovery is capped at no more than 3 percent ofbase revenue,with any excess deferred for collection in a subsequent year.The following table summarizes FCA amounts approved for collection in the prior three FCA years: FCA Year Period Rates in Effect Annual Amount (in millions) $16.92014June1,2015-May 31,2016 June 1,2014-May 31,2015 June 1,2013-May 31,2014 $14.92013 $8.92012 In July 2014,the IPUC opened a docket to allow Idaho Power,the IPUC Staff,and other interested parties to further evaluate the IPUC Staffs concerns regarding the application ofthe FCA mechanism (including weather-normalization,customer count methodology,rate adjustment cap,and cross-subsidization issues)and whether the FCA is effectively removing Idaho Power's disincentive to aggressively pursue energy efficiency programs.In May 2015,the IPUC approved a settlement stipulation that modified the FCA mechanism by replacing weather-normalized billed sales with actual billed sales in the calculation of the FCA, applicable for the entirety of calendar year 2015 and thereafter,and reflected in FCA charges effective June 1,2016. FERC FORM NO.1 (ED.12-88)Page 123.11 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) Notable Oregon Regulatory Matters Oregon Base Rate Changes:Oregon base rates were most recently established in a general rate case in 2012.In February 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,in September 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 Idaho Power uses a formula rate for transmission service provided under its OATT,which allows 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 October 1,2015 to September 30,2016 $ October 1,2014 to September 30,2015 $ October 1,2013 to September 30,2014 $ OATT Rate (per kW-year) 23.43 22.48 22.80 Idaho Power's current OATT rate is based on a net annual transmission revenue requirement of $121.3 million,which represents the OATT formulaic determination of Idaho Power's net cost ofproviding OATT-based transmission service. FERC FORM NO.1 (ED.12-88)Page 123.12 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) 4.LONG-TERM DEBT The following table summarizes Idaho Power's long-term debt at December 31 (in thousands of dollars): 2015 2014 First mortgage bonds: $$6.025%Series due 2018 120,000 100,000 130,000 100,000 75,000 75,000 100,000 70,000 50,000 55,000 60,000 140,000 100,000 100,000 75,000 75,000 6.15%Series due 2019 4.50%Series due 2020 3.40%Series due 2020 2.95%Series due 2022 2.50%Series due 2023 100,000 130,000 100,000 75,000 75,000 100,000 70,000 50,000 55,000 60,000 140,000 100,000 100,000 75,000 75,000 250,000 6%Series due 2032 5.50%Series due 2033 5.50%Series due 2034 5.875%Series due 2034 5.30%Series due 2035 6.30%Series due 2037 6.25%Series due 2037 4.85%Series due 2040 4.30%Series due 2042 4.00%Series due 2043 3.65%Series Due 2045 Total first mortgage bonds Pollution control revenue bonds: 1,555,000 1,425,000 5.15%Series due2024O) 5.25%Series due2026O) Variable Rate Series 2000 due 2027 49,800 116,300 4,360 49,800 116,300 4,360 Total pollution control revenue bonds American Falls bond guarantee Milner Dam note guarantee Unamortized discounts 170,460 170,460 19,885 2,127 (4,459) 19,885 3,191 (3,034) Total Idaho Power outstanding debt(2)$1,743,013 $1,615,502 (')Humboldt County and Sweetwater County Pollution Control Revenue Bonds are secured by the first mortgage,bringing the total first mortgage bonds outstanding at December 31,2015 to$l 721 billion. (2)At December 31,2015 and 2014,the overall effective cost ofIdaho Power's outstanding debt was 4 96 percent and 5 19 percent,respectively. At December 31,2015,the maturities for the aggregate amount ofIdaho Power's long-term debt outstanding were as follows (in thousands of dollars): Thereafter20162017201820192020 $230,000 $1,415,344$1,064 $1,064 $—$100,000 Long-Term Debt Issuances,Maturities,and Availability On March 6,2015,Idaho Power issued $250 million in principal amount of3.65%first mortgage bonds,secured medium-term notes, Series J,maturing on March 1,2045.On April 23,2015,Idaho Power redeemed,prior to maturity,$120 million in principal amount FERC FORM NO.1 (ED.12-88)Page 123.13 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) of 6.025%first mortgage bonds,medium-term notes,Series H due July 2018.In accordance with the redemption provisions ofthe notes,the redemption included Idaho Power's payment of a make-whole premium to the holders ofthe redeemed notes in the aggregate amount of approximately $17.9 million.Idaho Power used a portion ofthe net proceeds from the March 2015 sale of first mortgage bonds,medium-term notes to effect the redemption. In April 2013,Idaho Power received orders from the IPUC,OPUC,and Wyoming Public Service Commission (WPSC)authorizing Idaho Power to issue and sell from time to time up to $500 million in aggregate principal amount of debt securities and first mortgage bonds,subject to conditions specified in the orders.Authority from the IPUC was through April 9,2015.On April 1,2015,the IPUC approved a two-year extension through April 9,2017,continuing Idaho Power's authorization to issue and sell from time to time debt securities and first mortgage bonds.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 ofseven percent. On May 22,2013,IDACORP and Idaho Power filed ajoint 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 ofits 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 ofup to $500 million aggregate principal amount offirst mortgage bonds,secured medium term notes,Series J (Series J Notes),under Idaho Power's Indenture of Mortgage and Deed ofTrust,dated as ofOctober 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 ofup to $500 million in aggregate principal amount of Series J Notes pursuant to the Indenture.As of December 31,2015,$250 million in principal amount of Series J Notes remained available for issuance under the Indenture. In March 2016,Idaho Power issued $120 million in principal amount of 4.05%first mortgage bonds,secured medium-term notes, Series J,maturing on March 1,2046.On March 10,2016,Idaho Power issued a notice of redemption to redeem,prior to maturity,its $100 million in principal amount of 6.15%first mortgage bonds,medium-term notes,Series H due April 2019,with the redemption effective April 1 1,2016.In accordance with the redemption provisions ofthe notes,the redemption included Idaho Power's payment ofa make-whole premium to the holders ofthe redeemed notes in the aggregate amount of approximately $14 million.Idaho Power used a portion ofthe net proceeds from the March 2016 sale of first mortgage bonds,medium-term notes to effect the redemption. Mortgage:As of December 31,2015,Idaho Power could issue under its Indenture approximately $1.5 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 ofthe 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 ofthe properties of Idaho Power are subject to easements,leases,contracts,covenants,workmen's compensation awards,and similar encumbrances and minor defects and clouds common to properties.The mortgage of the Indenture does not create a lien on revenues or profits,or notes or accounts receivable, contracts or chooses 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 ofthe Indenture creates a lien on the interest of Idaho Power in property subsequently acquired,other than excepted property,subject to limitations in the case ofconsolidation,merger,or sale of all or substantially all ofthe 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 ofthe Indenture and supplemental indentures to the Indenture.Idaho Power may amend the Indenture and increase this amount without consent of the holders ofthe 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 FERC FORM NO.1 (ED.12-88)Page 123.14 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany years or that are of an equal or higher interest rate,or prior lien bonds. 5.NOTES PAYABLE Credit Facilities On November 6,2015,Idaho Power entered into Credit Agreements replacing the existing Second Amended and Restated Credit Agreements,dated October 26,201 1,to provide credit facilities 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,and letters of credit in an aggregate principal amount at any time outstanding not to exceed $100 million.Idaho Power has the right to request an increase in the aggregate principal amount ofthe facilities to $450 million,subject to certain conditions. The Idaho Power credit facility has similar terms and conditions.The interest rates for any borrowings under the facilities are based on either (1)a floating rate that is equal to the highest ofthe 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,provided that the federal funds rate and LIBOR rate will not be less than 0.0 percent.The margin is based on Idaho Power's,as applicable;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 their respective credit facilities,the companies pay a facility fee on the commitment based on the respective company's credit rating for senior unsecured long-term debt securities.The credit facilities mature on November 6,2020, though Idaho Power may request up to two one-year extensions ofthe credit agreements,subject to certain conditions. At December 31,2015 and December 31,2014 no loans or commercial paper were outstanding under Idaho Power's facility.At December 31,2015,Idaho Power had regulatory authority to incur up to $450 million in principal amount ofshort-term indebtedness at any one time outstanding. 6.COMMON STOCK No contributions were made to Idaho Power in 2015 or 2014,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 their respective credit facilities or Idaho Power's Revised Code of Conduct.A covenant under Idaho Power's credit facility requires Idaho Power to maintain a leverage ratio ofconsolidated indebtedness to consolidated total capitalization,as defined therein,of no more than 65 percent at the end of each fiscal quarter.At December 31,2015,the leverage ratio for Idaho Power was 48 percent.Based on these restrictions,Idaho Power's dividends were limited to $980 million,at December 3 1,2015.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 31,2015,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 ofits total adjusted capital without IPUC approval.At December 31,2015,Idaho Power's common equity capital was 52 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 ofdividends on its common stock if preferred stock dividends are in arrears.As ofthe date ofthis 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 FERC FORM NO.1 (ED.12-88)Page 123.15 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) 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)ofthe 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. 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 ofrestricted stock or performance-based restricted stock.At December 3 1 ,20 1 5,the maximum number of shares available under the LTICP and RSP were 1,043,542 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 ofthese awards is based on the closing market price ofcommon stock on the grant date and is charged to compensation expense over the vesting period, based on the number ofshares 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 ofattainment of the performance conditions and the year issued,the final number of shares awarded can range from zero to 150 percent of the target award for awards granted prior to 2015 and from zero to 200 percent of the target award for awards granted in 2015.Dividends are accrued during the vesting period and paid out based on the final number ofshares awarded. The grant-date fair value ofthe CEPS portion is based on the closing market value at the date ofgrant,reduced by the loss in time-value of the estimated future dividend payments.The fair value ofthis 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 ofthe TSR portion is estimated using the market value at the date ofgrant and a statistical model that incorporates the probability ofmeeting 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 portion ofIDACORP common stock: Weighted-Average Grant Date Fair Value Number of Shares 250,396 $ 115,863 (10,413) (127,056) 43.91 54.05 55.63 36.84 Nonvested shares at January 1,2015 Shares granted Shares forfeited Shares vested Nonvested shares at December 31,228,790 $52.44 2015 FERC FORM NO.1 (ED.12-88)Page 123.16 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) The total fair value of shares vested during the years ended December 31,2015 and 2014 was $8.3 million and $6.6 million, respectively.At December 3 1,2015,Idaho Power had $4.7 million oftotal 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 1.68 years.IDACORP uses original issue and/or treasury shares for these awards. In 2015,a total of 15,324 of IDACORP common stock shares were awarded to directors of IDACORP and Idaho Power at a grant date fair value of $62.62 per share.Directors elected to defer receipt of 3,831 ofthese shares,which are being held as deferred stock units with dividend equivalents reinvested in additional stock units. 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 ofdollars): 2015 2014 $$5,458 2,134 Compensation cost Income tax benefit 5,221 2,042 No equity compensation costs have been capitalized. 8.COMMITMENTS Purchase Obligations At December 31,2015,Idaho Power had the following long-term commitments relating to purchases of energy,capacity,transmission rights,and fuel (in thousands of dollars): 2017 2018 2019 2020 Thereafter2016 Cogeneration and power production $234,772 9,169 $234,316 8,833 $3,592,891 114,417 $199,156 60,122 $233,197 $241,356 43,276 16,206Fuel As ofDecember 31,2015,Idaho Power had 784 MW nameplate capacity of PURPA-related projects on-line,with an additional 448 MW nameplate capacity ofprojects projected to be on-line by June 1,2017.Ofthe 448 MW nameplate capacity of projected PURPA-related projects at the end of 2015,as of February 5,2016,three contracts with solar projects with a combined nameplate capacity of 25 MW had terminated.Termination of the agreements reduced Idaho Power's contractual payment obligations by approximately $74 million over the 20-year lives ofthe terminated contracts.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 $131 million in 2015 and $145 million in 2014. Idaho Power also has the following long-term commitments for lease guarantees,equipment,maintenance and services,and industry related fees (in thousands ofdollars): 2016 2017 2018 2019 2020 Thereafter $233 $971 $985 48,707 11,703 14,869 $1,062 $897 9,214 12,095 $12,625 83,721 Operating leases Equipment,maintenance,and service agreements FERC and other industry-related fees 12,894 12,746 12,746 8,632 5,942 29,708 Idaho Power's expense for operating leases was approximately $4.4 million in 2015 and $5.9 million in 2014. Guarantees Through a self-bonding mechanism,Idaho Power guarantees its portion of reclamation activities and obligations at BCC,of which FERC FORM NO.1 (ED.12-88)Page 123.17 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) Name of Respondent 2015/Q4IdahoPowerCompany IERCo owns a one-third interest.This guarantee,which is renewed annually with the Wyoming Department of Environmental Quality,was $73 million at December 31,2015,representing IERCo's one-third share of BCC's total reclamation obligation.BCC has a reclamation trust fund set aside specifically for the purpose ofpaying these reclamation costs.At December 31,2015,the value of the reclamation trust fund was $70 million.During 2015,the reclamation trust fund distributed approximately $6 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 ofthe existence of the fund and the ability to apply a per-ton surcharge,the estimated fair value ofthis 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 ofthe obligation under such indemnification provisions cannot be reasonably estimated.Idaho Power periodically evaluates the likelihood of incurring costs under such indemnities based on their historical experience and the evaluation ofthe specific indemnities.As of December 31,2015,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 on its 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 ofparties.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 ofthe 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 ofcosts incurred. Western Energy Proceedings High prices for electricity,energy shortages,and blackouts in California and in the western wholesale markets during 2000 and 2001 caused numerous purchasers of electricity in those markets to initiate proceedings to consider requiring refunds and other forms of disgorgement from energy sellers.Some ofthese proceedings remain pending before the FERC or are on appeal to the United States Court of Appeals for the Ninth Circuit,and thus there remains some uncertainty about the ultimate outcome ofthe proceedings.Idaho Power and IESCo (as successor to IDACORP Energy L.P.)believe that the current state ofthe FERC's orders,if maintained,and the settlement releases they have obtained,will restrict potential claims that might result from the pending proceedings.As a result,Idaho Power predicts that these matters will not have a material adverse effect on the results of operations or financial condition.However, if unanticipated orders are issued by the FERC or by the Ninth Circuit Court of Appeals or other courts,exposure to indirect claims in the proceedings could exist.These indirect claims would consist of 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.Given the speculative nature of ripple claims and in light ofIdaho Power's and IESCo participating in the market as both a buyer and seller of energy,Idaho Power and IESCo are unable to estimate the possible loss or range of loss that could result from the proceedings and have no amount accrued relating to the proceedings.To the FERC FORM NO.1 (ED.12-88)Page 123.16 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) extent the availability ofany ripple claims materializes,Idaho Power and IESCo will continue to vigorously defend their positions in the proceedings. Hoku Corporation Bankruptcy Claims On June 26,2015,the trustee in the Hoku Corporation chapter 7 bankruptcy case (In Re:Hoku Corporation,United States Bankruptcy Court,District of Idaho,Case No.13-40838 JDP)filed a complaint against Idaho Power,alleging that specified payments made by Hoku Corporation to Idaho Power in the six years prior to Hoku Corporation's bankruptcy filing in July 2013 should be recoverable by the trustee as constructive fraudulent transfers.Hoku Corporation was the parent entity of Hoku Materials,Inc.,with which Idaho Power had an electric service agreement approved by the IPUC in March 2009.Under the electric service agreement, Idaho Power agreed to provide electric service to a polysilicon production facility under construction by Hoku Materials in the state of Idaho.Idaho Power also had agreements with Hoku Materials pertaining to the design and construction ofapparatus for the provision of electric service to the polysilicon plant.The trustee's complaint against Idaho Power includes alternative causes of action for constructive fraudulent transfer under the federal bankruptcy code,Idaho law,and federal law,with requests for recovery from Idaho Power in amounts up to approximately $36 million.The complaint alleges that the payments made by Hoku Corporation to Idaho Power are subject to recovery by the trustee on the basis that Hoku Corporation was insolvent at the time ofthe payments and did not have any legal or equitable title in the polysilicon plant or liability for Hoku Materials'debts,and thus did not receive reasonably equivalent value for the payments it made for or on behalf of Hoku Materials. As of the date ofthis report,the proceedings are in preliminary stages and it is not possible to determine Idaho Power's potential liability,if any,or to reasonably estimate a possible loss or range ofpossible loss,ifany,within the trustee's alternative prayers for relief.Idaho Power intends to vigorously defend against the claims. 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,record 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 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 ofthese regulations. However,Idaho Power does believe that future capital investment for infrastructure and modifications to its electric generating facilities could be significant to comply with these regulations. 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 40 1 (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 were 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 ofservice 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 puiposes.In 2015,and 2014 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. FERC FORM NO.1 (ED.12-88)Page 123.19 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) The following table summarizes the changes in benefit obligations and plan assets ofthese plans (in thousands of dollars): SMSPPensionPlan 2014201520142015 Change in projected benefit obligation: Benefit obligation at January I Service cost Interest cost Actuarial (gain)loss Benefits paid Projected benefit obligation at December 31 94,410 $ 1,689 3,868 (352) (4.226) 695,093 $ 25,292 35,415 114,496 (25.484) 77,773 1,645 3,856 15,324 (4,188) $844,812 S 33,164 35,171 (47,952) (29.672) 94,41095,389844.812835,523 Change in plan assets: Fair value at January 1 Actual return on plan assets Employer contributions Benefits paid Fair value at December 31 559,719 (9,431) 39,000 (29.672) 545,092 10,111 30,000 (25,484) 559.719559.616 (275,907)g (285,093.)$(95,389)$(94,410)iFundedstatusatendofyear Amounts recognized in the statement of financial position consist of: Other current liabilities $(4,423)$ (90,966) (4,193) (90,217) $$ (285.093)(275.907)NoncurTent liabilities (94,410)(95,389)(285.093)(275,907)Net amount recognized Amounts recognized in accumulated other comprehensive income consist of: Net loss Prior service cost 38,80834,260253,212 263,350 673 85774295 39,66534,933253,286 (253,286) 263.645 (263,645) Subtotal Less amount recorded as rtgulalory asset Net amount recognized in accumulated oilier comprehensive income .Accumulated benefit ohligation $34,933 t 39.665I$ 714,994 $719,617 $86.838 S 84,684$ 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 recorded value of these investments was approximately $69.3 million and $65.0 million at December 31,2015 and 2014,respectively,and is reflected in Investments and in Company-owned life insurance on the consolidated balance sheets. The following table shows the components ofnet 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 ofthe assets. SMSPPensionPlan 2014201420152015 $1,645 3,856 $25,292 $1,689 35,415 3,868 (42,289) 3,911 4,195 $33,164 35,171 (42,310) 13,927 Service cost Interest cost Expected return on assets Amortization of net loss 2,618 220185347221Amortizationofpriorservicecost 8,3399,93740,173 (21,173) 22,676 12,124 Net periodic pension cost Adjustments due to the effects of regulation!1 ) Net periodic benefit cost recognized for financial reporting $34,800 $9,937 $8.339$19,000 (1)Net periodic benefit costs for the pension plan are recognized for financial reporting based upon the authorization ofeach regulatory jurisdiction in which Idaho Power operates Under IPUC order,income statement recognition ofpension plan costs is deferred until costs are recovered through rates FERC FORM NO.1 (ED.12-88)Page 123.20 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) The following table shows the components ofother comprehensive income for the plans (in thousands of dollars): SMSPPension Plan 2014201420152015 353 $(15,324)$(3,790)$(146,674)$Actuarial (loss)gain during the year Reclassification adjustments for: Amortization ofnet loss 2,6184,19513,927 3,911 220347185221Amortizationofpriorservicecost Adjustment for deferred tax effects Adjustment due to the effects ofregulation Other comprehensive income recognized related to pension benefit $ 4,88155,678 86,738 0,851)(4,050) (6,308) $2,882 $(7,605)$ plans In 2016,Idaho Power expects to recognize as components of net periodic benefit cost $17.3 million from amortizing amounts recorded in accumulated other comprehensive income (or as a regulatory asset for the pension plan)as of December 31,2015,relating to the pension plan and SMSP.This amount consists of $13.5 million ofamortization of net loss and $0.1 million ofamortization of prior service cost for the pension plan,and $3.5 million ofamortization ofnet loss and $0.2 million ofamortization ofprior service cost for the SMSP. The following table summarizes the expected future benefit payments ofthese plans (in thousands ofdollars): 2021-202520192020201720182016 $241,079$30,086 $32,529 $35,156 $37,795 $40,527Pension Plan 25,6594,9644,582 4,371 4,5474,516SMSP As ofDecember 31,2015,Idaho Power's minimum required contributions to the pension plan are estimated to be zero in 2016, though Idaho Power plans to contribute at least $20 million to the pension plan during 2016 in order to help balance the regulatory collection of these expenditures with the amount and timing of contributions and to mitigate the cost of being in an underfunded position. Postretirement Benefits Idaho Power maintains a defined benefit postretirement benefit plan (consisting ofhealth 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 of Idaho Power's future obligations under this plan. FERC FORM NO.1 (ED.12-88)Page 123.21 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) The following table summarizes the changes in benefit obligation and plan assets (in thousands of dollars): 20142015 Change in accumulated benefit obligation: Benefit obligation at January 1 Service cost Interest cost $65,999 $57,341 1,0111,235 2,841 7,026 (2,220) 2,678 (5,008) (2,511) Actuarial (gain)loss Benefits paidU) Benefit obligation at December 3 1 Change in plan assets: Fair value of plan assets at January 1 Actual return on plan assets Employer contributions'^') Benefits paid(l) Fair value of plan assets at December 31 Funded status at end ofyear (included in noncurrent liabilities) (!)Contributions and benefits paid are each net of $3,518 thousand and $3,379 thousand ofplan participant contributions,and $330 thousand and $344 thousand of Medicare Part D subsidy receipts for201 5 and 2014,respectively 65,99962.393 37,111 3,888 (404) (2,220) 38,375 85 (383) (2,511) 38,37535,566 $(26,827)$(27,624) Amounts recognized in accumulated other comprehensive income consist of the following (in thousands of dollars): 20142015 $(1,654)$759Net(gain)loss Prior service cost Subtotal Less amount recognized in regulatory assets Net amount recognized in accumulated other comprehensive income 130 145 (1,524) 1,524 904 (904) $$ The net periodic postretirement benefit cost was as follows (in thousands ofdollars): 2015 2014 $1,235 2,678 (2,680) $1,011 2,841 (2,595) Service cost Interest cost Expected return on plan assets Amortization of prior service cost 15 183 $1,248 $1,440Netperiodicpostretirementbenefit cost The following table shows the components of other comprehensive income for the plan (in thousands of dollars): 20142015 $2,413 $(5,733)Actuarial gain (loss)during the year Reclassification adjustments for: Amortization of prior service cost Adjustment for deferred tax effects Adjustment due to the effects ofregulation Other comprehensive income related to postretirement benefit plans 15 183 (949) (1,479) 2,170 3,380 $$ FERC FORM NO.1 (ED.12-88)Page 123.22 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) In 2016,Idaho Power expects to recognize as components ofnet periodic benefit cost $26 thousand from amortizing amounts recorded in accumulated other comprehensive income as of December 3 1,2015,relating to the postretirement benefit plan.The entire amount represents $26 thousand of amortization of prior service cost. MedicareAct:The Medicare Prescription Drug,Improvement and Modernization Act of2003 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 ofretiree 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): 2020 2021-20252018201920162017 $4,010 $4,050 $4,100 $4,150 $4,190 $21,030 3.480 Expected benefit payments Expected Medicare Part D subsidy receipts 560430470510380 Plan Assumptions The following table sets forth the weighted-average assumptions used at the end ofeach year to determine benefit obligations for all Idaho Power-sponsored pension and postretirement benefits plans: Postretirement Benefits Pension Plan SMSP 2014 2015 2014201520152014 4.2%4 6%4.2%4.6%4 6%4 25%Discount rate Rate ofcompensation increase!') Medical trend rate Dental trend rate Measurement date 4 5%4 5%4 1 1%4 3% 6 4%9.7% 5%5% 12/31/201412/31/2014 12/31/201512/31/2015 12/31/2014 12/31/2015 0)The 2015 rate ofcompensation increase assumption for the pension plan includes an inflation component of2.50%plus a 1.61%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 Postretirement Benefits SMSPPlan 2015 20142014201520142015 4.2%5.1%4.2%5.15%4.25%5.2%Discount rate Expected long-term rate of return on assets Rate of compensation increase Medical trend rate Dental trend rate 7.25%7.25%7.5%7.75% 4.11%4.3%4.5%4.5% 9.7%6.4% 5%5% In October 2014,the Society of Actuaries released a new set of mortality tables referred to as RP-2014.Mortality tables are used by defined benefit plans to estimate the life expectancy of plan participants and the expected length ofbenefit payments in retirement. Idaho Power's measurement ofits plan benefit obligations as of December 3 1 ,2015 and 2014,and its net periodic benefit cost for 2015,reflect the adoption ofthe new tables,which was not material. FERC FORM NO.1 (ED.12-88)Page 123.23 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) The assumed health care cost trend rate used to measure the expected cost of health benefits covered by the postretirement plan was 9.7 percent in 2015 and is assumed to decrease to 8.3 percent in 2016,6.8 percent in 2017,and 5.4 percent in 2018 and to gradually decrease to 4.8 percent by 2099.The assumed dental cost trend rate used to measure the expected cost of dental benefits covered by the plan was 5.0 percent,or equal to the medical trend rate iflower,for all years.A one percentage point change in the assumed health care cost trend rate would have the following effects at December 31,2015 (in thousands of dollars): One-Percentage-Point Increase Decrease 407 $(297) 3,719 (2,838) $Effect on total ofcost components Effect on accumulated postretirement benefit obligation Plan Assets Pension Asset Allocation Policy:The target allocation and actual allocations at December 31,2015 for the pension asset portfolio by asset class is set forth below: Actual Allocation Asset Class Target Allocation December 31,2015 Debt securities Equity securities Real estate Other plan assets Total 25%24% 55%54% 7%6% 13%16% 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 ofrisk and the liability profile of the portfolio.Emphasis is placed on preservation and growth of capital along with adequacy ofcash 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 ofreturn 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 ofbenefit 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 ofthe 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 ofreal estate holdings and private equity,investments must be readily marketable so that an entire holding can be disposed of quickly with only a minor effect upon market price. Rate-of-return projections for plan assets are based on historical risk/return relationships among asset classes.The primary measure is the historical risk premium each asset class has delivered versus the 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. FERC FORM NO.1 (ED.12-88)Page 123.24 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany 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 ofPlan 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).Ifthe 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 2 Level 3 TotalLevel1 Assets at December 31,2015 Pension plan assets: Cash and cash equivalents Short-term bonds Intermediate bonds Long-term bonds Equity Securities:Large-Cap Equity Securities:Mid-Cap Equity Securities:Small-Cap Equity Securities:Micro-Cap Equity Securities:International Equity Securities:Emerging Markets Real estate Private market investments Commodities funds $$$$10,519 11,023 11,499 10,519 11,023 104,241 21,747 73,489 64,397 47,777 22,186 67,485 32,846 92,742 21,747 73,489 64,397 47,777 22,186 7,698 9,679 59,787 23,167 39,035 37,316 39,035 37,316 27,55527,555 $258,267 $224,998 $76,351 $559,616Totalpensionassets Postretirement plan assetsW 16 $35,550 $$35,566$ Assets at December 31,2014 Pension plan assets: Cash and cash equivalents Short-term bonds Intermediate bonds Long-term bonds Equity Securities:Large-Cap Equity Securities:Mid-Cap Equity Securities:Small-Cap Equity Securities:Micro-Cap Equity Securities:International Equity Securities:Emerging Markets Real estate Private market investments Commodities funds $$$$19,190 19,190 10,991 101,867 21,615 66,151 68,974 50,972 22,962 64,260 31,544 10,991 101,867 21,615 66,151 68,974 50,972 22,962 6,555 8,629 57,705 22,915 33,996 37,118 33,996 37,118 30,07930,079 $243,433 $245,172 $71,114 $559,719Totalpensionassets Postretirement plan assets^)$38,364 $$38,375$11 (')The postretirement benefits assets are primarily life insurance contracts. For the year ended December 31,2015,there were no significant transfers into or out of Levels 1,2,or 3.For the year ended December 31,2014,there were $23.1 million of mid-cap equity security investments that were transferred from Level 2 to Level 1, FERC FORM NO.1 (ED.12-88)Page 123.25 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany The following table presents a reconciliation ofthe beginning and ending balances of the fair value measurements using significant unobservable inputs (Level 3)(in thousands of dollars): Private Real Total Equity Estate $28,019 $61,728 2,296 $33,709 1,430 (545) 2,434 Beginning balance -January 1,2014 Realized gains Unrealized (losses)gains Purchases Settlements 866 7601,305 3,806 6,240 9090 Ending balance -December 3 1 , 2014 37,118 1,897 (3,152) 2,255 (802) 33,996 71,114 2,820Realizedgains Unrealized (losses)gains Purchases Sales 923 3,193 41 3,178 (802) 923 Ending balance -December 3 1 , $39,035 $76,351$37,3162015 Fair Value Measurement ofLevel 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 ofthese 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 Postretiremein 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 insurance contract's proportionate share ofthe market value ofan 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 ofthe 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 FERC FORM NO.1 (ED.12-88)Page 123 26 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) 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 ofthe 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)ofthe Internal Revenue Code and that covers substantially all employees.Idaho Power matches specified percentages ofemployee contributions to the plan.Matching annual contributions were approximately $7 million each year from 2014 to 2015. 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 both December 31,2015 and 2014 were $2.0 million. 11.PROPERTY,PLANT AND EQUIPMENT AND JOINTLY-OWNED PROJECTS The following table presents the major classifications ofIdaho Power's utility plant in service,annual depreciation provisions as a percent ofaverage depreciable balance,and accumulated provision for depreciation for the years 2015 and 2014 (in thousands of dollars): 2015 2014 Avg Rate Balance 2.46% 2.01% 2.72% 5.62% Avg Rate 2.48% 2.03% 2.72% 5.49% Balance $2,422,175 1,077,065 1,578,445 407,779 $2,316,941 1,016,207 1,516,933 398,131 Production Transmission Distribution General and Other Total in service Accumulated provision for depreciation In service -net 5,485,464 2.68%5,248,212 2.68% (2,097,432)(2,021,074) $3,388,032 $3,227,138 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. Thesejointly-owned facilities,including balance sheet amounts and the extent of Idaho Power's participation,were as follows at December 31,2015 (in thousands ofdollars): FERC FORM NO.1 (ED.12-88)Page 123.27 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) Accumulated Ownership %MW(') Provision for Utility Plant in Service Construction Work in Progress Name of Plant Location Depreciation 641,382 $46,094 $296,671JimBridgerUnits1-4 Rock Springs,$77133 WY 6410Boardman Valmy Units 1 and 2 Boardman,OR Winnemucca, 81,252 402,276 113 63,715 184,604 2841,135 50 NV (U Idaho Power's share ofnameplate capacity. IERCo,Idaho Power's wholly-owned subsidiary,is ajoint venturer in BCC.Idaho Power's coal purchases from the joint venture were $93 million in 2015 and $79 million in 2014. 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 $8 million in 2015 and $9 million in 2014. 12.ASSET RETIREMENT OBLIGATIONS (ARO) The guidance relating to accounting for AROs requires that legal obligations associated with the retirement ofproperty,plant,and equipment be recognized as a liability at fair value when incurred and when a reasonable estimate ofthe fair value ofthe 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 ofthe 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 ofpolychlorinated biphenyl-contaminated equipment at its distribution facilities and the reclamation and removal costs at its jointly-owned coal-fired generation facilities.In 2015,changes in estimates at its distribution facilities and at the coal-fired generation facilities resulted in a net increase of $5.0 million in the recorded AROs.The increase in the AROs in 2015 is primarily related to the impact of new coal combustion residual regulations on the Bridger 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 ofthe 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 ofAROs (in thousands of dollars): 20142015 $21,930 $25,765Balanceatbeginningofyear Accretion expense Revisions in estimated cash flows Liability settled Balance at end of year 993 1,061 5,043 (4,140) (756)(1,813) $26,153 $21,930 FERC FORM NO.1 (ED.12-88)Page 123.28 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) 13.INVESTMENTS The table below summarizes Idaho Power's investments as ofDecember 3 1 (in thousands ofdollars): 2015 2014 Idaho Power investments: $84,137 24,459 $83,477 44,942 IERCO Exchange traded short-term bond funds and cash equivalents Executive deferred compensation plan investments Other investments 141102 I Total Idaho Power investments 108,698 128,561 Investments in Equity Securities Investments in securities classified as available-for-sale securities are reported at fair value.Any unrealized gains or losses on 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 31,2015 and December 31,2014.The following table summarizes sales of available-for-sale securities (in thousands of dollars): 2015 2014 $34,243 $Proceeds from sales Gross realized gains from sales 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 31,2015 and December 31,2014,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 oftheir contractual obligations and commitments,which affects the supply ofor 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 ofeconomically hedging forecasted purchases and sales,though none ofthese 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 oftransactions 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 oftransactions are excluded from the offsetting presented in the derivative fair value and offsetting table below. FERC FORM NO.1 (ED.12-88)Page 123.29 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)__A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) The table below presents the gains and losses on derivatives not designated as hedging instruments for the years ended December 31, 2015 and 2014 (in thousands of dollars): Gain/(Loss)on Derivatives Recognized in IncomeO Location of Realized Gain/(Loss) on Derivatives Recognized in Income 20142015 $(4,119) (1,416) 3,862 (158) $Off-system sales Purchased power Fuel expense Other operations and maintenance Off-system sales 2,882Financialswaps Financial swaps Financial swaps Financial swaps Forward contracts Forward contracts Forward contracts 748 (6,045) (50) 277 (279)(6)Purchased power 9454Fuelexpense (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. FERC FORM NO.1 (ED.12-88)Page 123.30 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany NOTES TO FINANCIAL STATEMENTS (Continued) 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 ofderivatives recognized as assets and as liabilities to the net amounts presented in the balance sheets at December 31,2015 and 2014 (in thousands of dollars): Liability DerivativesAssetDerivatives AmountsBalanceSheet Location Gross Fair Value Net LiabilitiesAmountsOffsetNetAssetsGrossFairValueOffset December 31, 2015 Current: Financial swaps Other current assets Other current Financial swaps liabilities Forward contracts Other current assets Other current Forward contracts liabilities $(785)$$(785)$214 $785999$ (177)4,9695,146177(177) 6464 33 Long-term: Financial swaps Other assets 148 mi 126 22 (22) $(984)S$1,388 $(984.)$404 S 5.956 4,972Total December 31, 2014 Current: Financial swaps Other current assets $ Other current Financial swaps liabilities Forward contracts Other current assets Other current Forward contracts liabilities Long-term: Forward coniracts Other assets Total $(756)S(2,002)$507 S2,509 $756 4,335 (379)3,956379(379) 64 64 5 5 6363 S (1,135)$$3.015 I (2,381)5 634 S 5,096 3,%I (1)Current asset and current liability derivative amounts offset include $0 9 million of collateral receivable and $1 2 million ofcollateral payable and for the periods ending December 31,2015 and 2014,respectively. The table below presents the volumes of derivative commodity forward contracts and swaps outstanding at December 3 1,2015 and 2014 (in thousands of units): December 31, 2015 2014Commodity Electricity purchases Electricity sales Natural gas purchases Natural gas sales Diesel purchases Units MWh MWh 357 115 120 238 11,597 6,913 78 409 1,068 243 MMBtu MMBtu Gallons Credit Risk At December 3 1,2015,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 FERC FORM NO.1 (ED.12-88)Page 123.31 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany 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 ofthese provisions,and the counterparties to the derivative instruments could request immediate payment or demand immediate and ongoing full overnight collateralization on derivative instruments in net liability positions.The aggregate fair value ofall derivative instruments with credit-risk-related contingent features that were in a liability position at December 3 1,2015,was $5.7 million.Idaho Power posted $0.9 million cash collateral related to this amount.Ifthe credit-risk-related contingent features underlying these agreements were triggered on December 31,2015,Idaho Power would have been required to post an additional $9.0 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 ofthe 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 ofthe 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 requiresjudgment 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 31,2015 and 2014. FERC FORM NO.1 (ED.12-88)Page 123.32 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) Name of Respondent 2015/Q4IdahoPowerCompany The following table presents information about Idaho Power's assets and liabilities measured at fair value on a recurring basis as of December 31,2015 and 2014 (in thousands of dollars): DecemberDecember 31,201431,2015 Level 1 Level 2 Level 3 TotalTotalLevel1Level2Level3 Assets: -Money market funds Derivatives Trading securities:Equity securities Available-for-sale securities:ETFs Liabilities: Derivatives 10010,000 10010,000 63440450612834064 141102 141102 44,94224,459 44,94224,459 $4,972 $17 $3,944 $$3.961$286 $4.686 $ 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 exchange-traded short-term bond and money market funds related to the SMSP and are held in a Rabbi Trust. The table below presents the carrying value and estimated fair value of financial instruments that are not reported at fair value,as of December 31,2015 and 2014,using available market information and appropriate valuation methodologies (in thousands of dollars): December 31,2014December31,2015 Estimated Fair ValueEstimatedFairValueCarryingAmountCarryingAmount Liabilities: 1,615,502 $1,813,243 $1,726,474 $1,788,197$Long-term debtO) (1 long-term debt is categorized as Level 3 and Level 2,respectively,ofthe 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. FERC FORM NO.1 (ED.12-88)Page 123.33 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) 2015/Q4IdahoPowerCompany 16.CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME The table below presents amounts reclassified out of components of AOCI and the income statement location ofthose amounts reclassified during the years ended December 31,2015,and 2014,(in thousands of dollars).Items in parentheses indicate increases to net income. Amount Reclassified from AOCI Year Ended December 31, 2015 2014 Unrealized gains on available-for-sale securities Realized gain on sale of securities,before taxO)$S Tax benefit(2) Net oftax Amortization of defined benefit pension items(3) Prior service cost Net loss 185 220 4,195 2,618 4,380 2,838 (1,712)(1,110) Total before tax Tax benefit*?) Net oftax 2,668 1,728 2,668 $1,728$Total reclassification for the period (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 incometax expense (benefit)in the consolidated income statements ofIdaho 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 $0.9 million in 2015 and $1.4 million in 2014. Ida-West:Idaho Power purchases all ofthe power generated by four of Ida-West's hydroelectric projects located in Idaho.Idaho Power paid Ida-West $8 million in 2015 and $9 million in 2014. FERC FORM NO.1 (ED.12-88)Page 123.34 Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 I his ReportIs: (1)fx)An Original (2)||A Resubmission Name of Respondent Idaho Power Company SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION.AMORTIZATION AND DEPLETION Report in Column (c)the amount for electric function,in column (d)the amount for gas function,in column (e),(f),and (g)report other (specify)and in column (h)common function. Total Company for the Current Year/Quarter Ended ElectricClassificationLine (c)No.(b)(a) 1 Utility Plant 2 In Service 5,485,463,7075,485,463,7073PlantinService(Classified) 4 Property Under Capital Leases 5 Plant Purchased or Sold 6 Completed Construction not Classified 7 Experimental Plant Unclassified 5,485,463,7075,485,463,7078Total(3 thru 7) 9 Leased to Others 7,090,4317,090,43110HeldforFutureUse 396,931,372396,931,37211ConstructionWorkinProgress 12 Acquisition Adjustments 5,889,485,5105,889,485,51013TotalUtilityPlant(8 thru 12) 2,097,432,0102,097,432,01014AccumProvforDepr,Amort,&Depl 3,792,053,5003,792,053,50015NetUtilityPlant(13 less 14) 16 Detail of Accum Prov for Depr,Amort &Depl 17 In Service: 2,071,784,2762,071,784,27618Depreciation 19 Amort &Depl of Producing Nat Gas Land/Land Right 20 Amort of Underground Storage Land/Land Rights 25,647,73425,647,73421AmortofOtherUtilityPlant 2,097,432,0102,097,432,01022TotalInService(18 thru 21) 23 Leased to Others 24 Depreciation 25 Amortization and Depletion 26 Total Leased to Others (24 &25) 27 Held for Future Use 28 Depreciation 29 Amortization 30 Total Held for Future Use (28 &29) 31 Abandonment of Leases (Natural Gas) 32 Amort of Plant Acquisition Adj 2,097,432,0102,097,432,01033TotalAccumProv(equals 14)(22,26,30,31,32) Page 200FERCFORMNO.1 (ED.12-89) Name of Respondent Idaho Power Company This Report Is: (1)|x]An Original (2)A Resubmission ELECTRIC PLANT IN SERVICE (Account 101,102.103 and 106) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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) AdditionsBalance Beginning of Year Line Account No.(a)(b)M 1.INTANGIBLE PLANT1 5,7032(301)Organization 3 (302)Franchises and Consents 29,296,781 462,901 4 (303)Miscellaneous Intangible Plant 5 TOTAL Intangible Plant (Enter Total of lines 2,3,and 4) 3,479,89129,627,507 58,929,991 3,942,792 6 2.PRODUCTION PLANT 7 A.Steam Production Plant 8 (310)Land and Land Rights 1,712,208 18,263 9 (311)Structures and Improvements 150,084,364 3,911,857 10 (312)Boiler Plant Equipment 595,163,147 100,272,650 11 (313)Engines and Engine-Driven Generators 12 (314)Turbogenerator Units 13 (315)Accessory Electric Equipment 14 (316)Misc.Power Plant Equipment 159,336,727 13,999,188 70,043,047 816,126 15,934,815 2,104,268 15 (317)Asset Retirement Costs for Steam Production 6,372,118 7,557,943 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)998,646,426 128,680,295 17 B.Nuclear Production Plant 18 (320)Land and Land Rights 19 (321)Structures and Improvements 20 (322)Reactor Plant Equipment 21 (323)Turbogenerator Units 22 (324)Accessory Electric Equipment 23 (325)Misc.Power Plant Equipment 24 (326)Asset Retirement Costs for Nuclear Production 25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24) 26 C.Hydraulic Production Plant 27 (330)Land and Land Rights 31,188,341 35,573 28 (331)Structures and Improvements 175,002,423 1,215,068 29 (332)Reservoirs.Dams,and Waterways 262,578.901 7,483,596 30 (333)Water Wheels,Turbines,and Generators 207,190,561 5,110,769 31 (334)Accessory Electric Equipment 32 (335)Misc.Power PLant Equipment 33 (336)Roads,Railroads,and Bridges 56,827,891 1,778,270 21,769,922 1.140.922 9,584,640 1,295,862 34 (337)Asset Retirement Costs for Hydraulic Production 35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)764,142,679 18,060,060 36 D.Other Production Plant 37 (340)Land and Land Rights 2,690,006 38 (341)Structures and Improvements 140.902.354 1.808.711 39 (342)Fuel Holders.Products,and Accessories 10,452,547 40 (343)Prime Movers 238,896,447 858,744 41 (344)Generators 66,355,256 176,620 42 (345)Accessory Electric Equipment 88,607,565 2,591,423 43 (346)Misc.Power Plant Equipment 6,247,393 -236,918 44 (347)Asset Retirement Costs for Other Production 45 TOTAL Other Prod.Plant (Enter Total of lines 37 thru 44)554,151,568 5,198,580 46 TOTAL Prod.Plant (Enter Total of lines 16,25,35,and 45)2,316,940,673 151,938,935 FERC FORM NO.1 (REV.12-05)Page 204 Name of Respondent Idaho Power Company This Report Is: (1)[xjAn Original (2)QA Resubmission ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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 1 06 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 Retirements Adjustments Transfers Balance at End ^>f Year Line No.(d)(f)(e) 1 25,703 29,759,682 3 428.493.7994,613,599 54.613,599 58,259,184 6 7 81,730,471 153,408,729 9587,492 10682,889,15012,546,647 11 162,544,079 1210,791,836 1370.701,789157,384 1417,503,886535,197 13,930,061 15 161.102.708.16524,618,556 17 18 19 20 21 22 23 24 25 26 31,223,914 27 175.996,371 28221,i; 29269,959,842102,655 30211,679,356621,974 58,474,318 31131,843 3222,796,263114,581 3310,880,502 34 781,010,566 351,192,173 36 2,690,006 37 142,711,065 38 3910,452,547 40218,960.89220,794,299 66,531,876 41 91,098,988 42100,000 436,010,475 44 45538,455,84920,894,299 2,422,174,580 4646,705,028 FERC FORM NO.1 (REV.12-05)Page 205 Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)mAn Original (2)jA Resubmission ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued) Balance Beginning of Year AdditionsLineAccount No.(b)(c)(a) 47 3.TRANSMISSION PLANT 36,146,124 232,95548(350)Land and Land Rights 5,128,19472,737,99149(352)Structures and Improvements 11,017,730399,787,96850(353)Station Equipment 16,612,039168,186,85251(354)Towers and Fixtures 16,669,245142,597,65552(355)Poles and Fixtures 16,587,047196,360,60053(356)Overhead Conductors and Devices 54 (357)Underground Conduit 55 (358)Underground Conductors and Devices 390,26656(359)Roads and Trails 57 (359.1)Asset Retirement Costs for Transmission Plant 66,247,2101,016,207,45658TOTALTransmissionPlant(Enter Total of lines 48 thru 57) 59 4.DISTRIBUTION PLANT 125,3935,175,13160(360)Land and Land Rights 33,716,699 493,83761(361)Structures and Improvements 16,141,880202,030,20062(362)Station Equipment 63 (363)Storage Battery Equipment 8,202,243241,088,37964(364)Poles,Towers,and Fixtures 3,488,928128,008,02465(365)Overhead Conductors and Devices 1,240,18147,294,32666(366)Underground Conduit 218,656,607 13,091,09867(367)Underground Conductors and Devices 28,686,286494,614,87668(368)Line Transformers 1,245,76057,867,38569(369)Services 80,528,574 4,777,99970(370)Meters 111,7922,914,52571(371)Installations on Customer Premises 72 (372)Leased Property on Customer Premises 73 (373)Street Lighting and Signal Systems 4,504,500 89,586 -369,521533,71274(374)Asset Retirement Costs for Distribution Plant 77,325,46275TOTALDistributionPlant(Enter Total of lines 60 thru 74)1,516,932,938 76 5.REGIONAL TRANSMISSION AND MARKET OPERATION PLANT 77 (380)Land and Land Rights 78 (381)Structures and Improvements 79 (382)Computer Hardware 80 (383)Computer Software 81 (384)Communication Equipment 82 (385)Miscellaneous Regional Transmission and Market Operation Plant 83 (386)Asset Retirement Costs for Regional Transmission and Market Oper 84 TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83) 85 6.GENERAL PLANT 16,578,58286(389)Land and Land Rights 107,038,338 6,306,65587(390)Structures and Improvements 4,656,97745,902,76288(391)Office Furniture and Equipment 74,214,375 8.247.219 359,137 89 (392)Transportation Equipment 1,936,39790(393)Stores Equipment 602,3857,574,78091(394)Tools.Shop and Garage Equipment 12,652,489 396,75492(395)Laboratory Equipment 13,938,120 1,923,22093(396)Power Operated Equipment 3,488,27853,788,30494(397)Communication Equipment 511,0225,577,12595(398)Miscellaneous Equipment 339,201,272 26,491,64796SUBTOTAL(Enter Total of lines 86 thru 95) 97 (399)Other Tangible Property 98 (399.1 )Asset Retirement Costs for General Plant 99 TOTAL General Plant (Enter Total of lines 96,97 and 98)339,201,272 26,491,647 325,946,0465,248,212,330100TOTAL(Accounts 101 and 106) 101 (102)Electric Plant Purchased (See Instr.8) 102 (Less)(102)Electric Plant Sold (See Instr.8) 103 (103)Experimental Plant Unclassified 5,248,212,330 325.946.046104TOTALElectricPlantinService(Enter Total of lines 100 thru 103) Page 206FERCFORMNO.1 (REV.12-05) bate of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)|x|An Original (2)|j A Resubmission ELECTRIC PLANT IN SERVICE (Account 101 ,102.103 and 106)(Continued) LineTransfersBalanceat End ^if Year Retirements Adjustments No.m(d)(e) 47 36,379,079 48 4977,780,24685,939 407,602,629 503,203,069 184,628,055 51170,836 52158,380,194886,706 53211,904,6571,042,990 54 55 56390,266 57 1,077,065,126 585,389,540 59 605,300,524 34,175,353 6135,183 216,853,729 621,318.351 63 64246,985,6662,304,956 129,331,468 652,165,484 6648,322,609211,898 230,143,168 671,604,537 515,652,279 687.648.883 6958,770,764342,381 85,247,458 7059,115 2,954,458 7171,859 72 4,543,249 7350,837 74164,191 1,578,444,916 7515,813,484 76 77 78 79 80 81 82 83 84 85 16,578,582 86 110,924,656 872,420,337 8846,692,0833,867,656 8975,878,8636,582,731 2,255,403 9040,131 8,021,556 91155,609 12,703,819 92345,424 15,082,035 93779,305 55,415,200 941,861,382 5,967,704 95120,443 96349,519,90116,173,018 97 98 349,519,901 9916,173,018 5,485,463,707 10088,694,669 101 102 103 1045,485,463,70788,694,669 FERC FORM NO.1 (REV.12-05)Page 207 Year/Period of Report 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 This Report Is: (1)[x]An Original (2)A Resubmission ELECTRIC PLANT HELD FOR FUTURE USE (Account 105) Name of Respondent Idaho Power Company End of 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. Balance at End of Year Date Originally Included!Date Expected to be used in This Account in Utility Service Description and LocationLineOfPropertyNo.(d)(b)(c) 1 Land and Rights: 655,55012/31/822BoiseOperationsCenter 109,9613Production 423,0894TransmissionStations 195,4895TransmissionLines 1,077,2176DistributionStations 465,66212/30/027BeaconLightSubstation 109,4532/29/088HomedaleSubstation 2,630,4121/31/089NorthRiverOperationsCenter 308,0663/31/0910Line#854 500 Kv 11 12 13 14 Column B if no date listed it is various 15 16 17 18 19 20 21 Other Property: 72,78512/31/8222BoiseOperationsCenter 199,06923TransmissionStations 69,94124DistributionStations 217,7972/29/0825HomedaleSubstation 555,94012/30/0226BeaconLightSubstation 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 7,090,43147Total FERC FORM NO.1 (ED.12-96)Page 214 Year/Period of Report End of 2015/Q4 Date of Report {Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X|An Original (2)|~|J A Resubmission CONSTRUCTION WORK IN PROGRESS --ELECTRIC (Account 107) 1 .Report below descriptions and balances at end of year of projects in process of construction (1 07) 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. Construclion work in progress - Electric (Account 1 07) Description of ProjectLine No.(b)(a) 86,963,920ROLLUPRELICCOSTBROWNLEE1 59,261,154ROLLUPRELICCOSTHELLSCANYON2 37,547,331BRIDGER2011C039JB4SCRSYSD3 29,199,462GATEWAYWEST500KVLINE4 27,524,739ROLLUPRELICCOSTOXBOW5 22,519,224HELLSCANYONRELICENSINGOUTSI6 11,567,064BOARDMAN-HEMINGWAY 500 KV LI7 9,853,267B2HPERMITTING11/1/2011 &FOR8 9,811,096BROWNLEETURBINEREFURBISHMENT9 6,896,703LOWERSALMONRUNNERREPLACEMEN10 6,339,392BROWNLEEUNIT1TURBINEREFURB11 3,816,660HCCWATERSHEDENHANCEMENTPROG12 3,285,241LEGALDEPT.LABOR FOR RELICENS13 3,283,000BRIDGERUNDISTRIBUTEDWORKORD14 2,654,393REL-HCC OREGON REAUTHORIZATION15 2,479,755B2HTLINECONSTRUCTIONCOSTS16 2,362,687MPSNT501-REPLACE FAILED 50017 2,136,864REWINDGENERATORSTATOR#418 1,982,499WQHCC401CERTIFICATIONOPSAN19 1,643,935WDRI-KCHM NEW 138KV20 1,566,482WQHCC401APPLICATION,REVISIO21 1,410,685FALLCHINOOKPROGRAM-REDD SU22 1,405,061HBND-041.ALT LINE ROUTE TO GAR23 1,380,185RELICENSING:BAKER COUNTY SETT24 1,353,368T2167.1 MILES OF 69KV LINE FR25 1,315,646BRIDGER2015C070U4REPLACEFl26 1,260,702REC-BAKER COUNTY SETTLEMENT27 1,233,651HEMINGWAY500KVINANDOUTRE28 1,203,508T4331001-UPGRADE T433 TO 230KV29 1,112,931314DESIGNTEAMS-CAPITAL -C30 1,109,406BULLTROUTPROGRAM-ADMINISTR31 1,079,859METEOROLOGYMODELFOROPERATIO32 1,004,404BROWNLEEUNIT3TURBINEREFURB33 OTHER MINOR PROJECTS UNDER $1,000,000 49,367,09834 35 36 37 38 39 40 41 42 TOTAL43 396,931,372 FERC FORM NO.1 (ED.12-87)Page 216 Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X|An Original (2)||A Resubmission ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108) Name of Respondent Idaho Power Company 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 1 1 ,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. Section A.Balances and Changes During Year tlectric Plant held for Future Use tlectric PlantLeasedtoOthers(c+§+e)tlectric plant inServiceItemLine No,(d)(e)(c)(a)(b) 1,997,908,4181,997,908,4181BalanceBeginningofYear 2 Depreciation Provisions for Year,Charged to 130,382,128 130,382,1283(403)Depreciation Expense 549,017549,0174(403.1)Depreciation Expense for Asset Retirement Costs 5 (413)Exp.of Elec.Pit.Leas,to Others 3,896,0823,896,0826TransportationExpenses-Clearing 7 Other Clearing Accounts 8 Other Accounts (Specify,details in footnote): 102,213102,2139FuelStock 134,929,440 134,929,44010TOTALDeprec.Prov for Year (Enter Total of lines 3 thru 9) 1 1 Net Charges for Plant Retired: 84,081 ,07084,081,07012BookCostofPlantRetired 13,728,96613,728,96613CostofRemoval 26,189,69926,189,69914Salvage(Credit) 71,620,33715TOTALNetChrgs.for Plant Ret.(Enter Total of lines 12 thru 14) 71,620,337 10,566,75516OtherDebitorCr.Items (Describe,details in footnote): 10,566,755 17 18 Book Cost or Asset Retirement Costs Retired 2,071,784,27619BalanceEndofYear(Enter Totals of lines 1, 10,15,16,and 18) 2,071,784,276 Section B.Balances at End of Year According to Functional Classification 540,252,070540,252,07020SteamProduction 21 Nuclear Production 402,629,313402,629,31322HydraulicProduction-Conventional 23 Hydraulic Production-Pumped Storage 90,194,94090,194,94024OtherProduction 337,675,154337,675,15425Transmission 590,665,462590,665,46226Distribution 27 Regional Transmission and Market Operation 110,367,337110,367,33728General 2,071,784,276 2,071,784,27629TOTAL(Enter Total of lines 20 thru 28) FERC FORM NO.1 (REV.12-05)Page 219 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:219 Line No.:16 Column:c ciAC,Reserve Adjustments and Asset Retirement Obligation activity. FERC FORM NO.1 (ED.12-87)Page 450.1 Year/Period of Report End of 2015/Q4 Date of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)Q A Resubmission INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123,1) 1.Report below investments in Accounts 123.1,investments in Subsidiary Companies. 2.Provide a subheading for each company and List there under the information called for below.Sub -TOTAL by company and give a TOTAL in columns (e),(f),(g)and (h) (a)Investment in Securities -List and describe each 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. Amount of Investment at Beginning of Year Description of InvestmentLine Date Of MaturityDateAcquired No.(d)(b)(a) 1 Idaho Energy Resources Company 50002/01/742CommonStock 2,462,5943Capitalcontributions 81,014,3664Equityinearnings 5 83,477,4606SubtotalIdahoEnergyResourcesCompany 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 iTotal Cost of Account 123.1 $TOTAL 83,477,4602,463,094 FERC FORM NO.1 (ED.12-89)Page 224 Year/Period of Report End of 2015/Q4 Date of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)A Resubmission INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)(Continued) 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 Gain or Loss from Investment Disposed of Equity in Subsidiary Earninas of Year Revenues for Year Amount of Investment at End Year Line fej No.(f) 1 2500 32,462,594 481,674,3076,000,0006,659,942 5 684,137,4016,659,942 6,000,000 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 84,137,4016,000,0006,659,942 42 FERC FORM NO.1 (ED.12-89)Page 225 ?ate of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission MATERIALS AND SUPPLIES 1 .For Account 1 54,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. Balance End of Year Department or Departments which Use Material Line Account Balance Beginning of YearNo. (c)(d)(a)(b) Fuel Stock (Account 151)55,170,482 61,818,257 Electric1 2 Fuel Stock Expenses Undistributed (Account 152)599 Electric 3 Residuals and Extracted Products (Account 153) 4 Plant Materials and Operating Supplies (Account 154) 5 Assigned to -Construction (Estimated) 6 Assigned to -Operations and Maintenance 7 Production Plant (Estimated)17,010,420 17,384,869 8 Transmission Plant (Estimated)11,212,105 11,191,094 9 Distribution Plant (Estimated)20,564,459 21,957,543 10 Regional Transmission and Market Operation Plant (Estimated) 1 1 Assigned to -Other (provide details in footnote)1,518,495 1,911,722 12 TOTAL Account 154 (EnterTotal of lines 5 thru 11)50,305,479 52,445,228 Electric 1 3 Merchandise (Account 1 55) 14 Other Materials and Supplies (Account 156) 15 Nuclear Materials Held for Sale (Account 157)(Not applic to Gas Util) Electric16StoresExpenseUndistributed(Account 163)5,098,760 4,478,320 17 18 19 110,575,320 118,741,80520TOTALMaterialsandSupplies(Per Balance Sheet) FERC FORM NO.1 (REV.12-05)Page 227 Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[Xj An Original (2)A Resubmission Transmission Service and Generation Interconnection Study Costs 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. Reimbursements Received During the Period Line Account Credited With Reimbursement Costs Incurred During PeriodNo.Account ChargedDescription (d)(e)(c)(a)(b) 1 Transmission Studies (7,270)18662312,245 1866232BPAPNETWORKSIS78318516 8,169 1866233BPAPTRANSSIS80289606186623 7,633 1866234PACPTPSIS803815172,367 186623 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Generation Studies (1,624)186623.00000LAGOONSOLAR#490 1,624 186623.0000022 (11,430)186623.000003,57123LITTLEVALLEYSOLAR491 186623.00000 (5,095)186623.00000ACADIASOLAR#474 5,095 186623.0000024 (15,932)186623.00000ADAPV2-A #482 15,932 186623.0000025 (14,796)186623.00000ADAPV2-B #483 14,796 186623.0000026 (26,415)186623.00000AMERICANFALLSSOLAR#431 35,94127 186623.00000 (13,735)186623.00000AMERICANFALLSSOLARII#433 20,518 186623.0000028 (1,000)186623.00000BAKERSOLAR1#507 1,046 186623.0000029 (1,000)186623.00000BAKERSOLAR2#508 1,047 186623.0000030 85,666 186623.00000BENSONCREEKWINDFARMGl40131186623.00000 (5,024)186623.000005,024 186623.0000032BIGDOGSOLAR#470 (65,289)186623.0000034,164 186623.00000BOISECITYSOLAR#43233 (914)186623.00000BRUSHSOLAR#500 91434 186623.00000 (3,872)186623.00000BUTLERSOLAR#471 3,872 186623.0000035 709)186623.00000(CHERRY LANE SOLAR #462 10MW 70936 186623.00000 (8,086)186623.000009,001CLARK2SOLAR-20MW #43837 186623.00000 (7,993)186623.00000CLARK4SOLAR-20MW #440 8,908 186623.0000038 (4,620)186623.00000CLARKSOLAR1#437 7MW 13,763 186623.0000039 (437)186623.00000CLARKSOLAR3#439 30MW 10,267 186623.0000040 FERC FORM NO.1/1-F/3-Q (NEW.03-07)Page 231 Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)Rn An Original (2)q A Resubmission Transmission Service and Generation Interconnection Study Costs (continued) Reimbursements Received During the Period " Line Account Credited With Reimbursement Costs Incurred During PeriodNo.Account ChargedDescription (e)(c)(d)(b)(a) 1 Transmission Studies 2 3 4 5 6 7 8 g 10 11 12 13 14 15 16 17 18 19 20 21 Generation Studies (2,184)186623.000002,184 186623.00000COOPERSOLAR#47822 (1,000)186623.000001,102 186623.00000DAVISSOLAR#50623 (207)186623.0000020724DAVISSOLAR#498 186623.00000 (1,630)186623.000001,630 186623.00000DURKEESOLAR#49625 (43,964)186623.000008,020 186623.00000EVERGREENSOLAR#47526 (12,933)186623.000005,601FAIRWAYSOLAR#49327 186623.00000 (1,568)186623.000001,568 186623.00000FALLSCITYSOLAR#461 10MW28 (2,849)186623.000002,849 186623.00000FOURTHAVE.SOLAR #48129 1,578 186623.00000GRANDVIEWPVSOLARFIVEGl41130186623.00000 186623.0000020,3511,753 186623.00000GROVESOLARCENTER-Gl 41431 (1,000)186623.00000954HUNTINGTONSOLAR1#50532 186623.00000 10,942 186623.000004,177 186623.00000HYLINESOLARCENTER-Gl 41933 (1,025)186623.000001,025 186623.00000IPCLTRANSSIS8091471034 (11,000)186623.000009,446 186623.00000JACKPOTSOLARNORTH#50235 (11,000)186623.000009,631JACKPOTSOLARSOUTH#50336 186623.00000 (5,830)186623.000005,830 186623.00000JAMIESONSOLAR#47237 (44,324)186623.000004,822 186623.00000JOHNDAYSOLAR#48038 (2,794)186623.000002,794 186623.00000KINGMANSOLAR48939 (324)186623.00000324186623.00000LUTHERSOLAR#49240 Page 231.1FERCFORMNO.1/1-F/3-Q (NEW.03-07) Year/Period of Report End of 2015/Q4 This Report Is: (1)[)tj An Original (2)q A Resubmission Transmission Service and Generation Interconnection Study Costs (continued) Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company Reimbursements Received During the Period * Line Account Credited With Reimbursement Costs Incurred During PeriodNo.Account ChargedDescription (e)(c)(d)(a)(b) 1 Transmission Studies 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Generation Studies (32,689)186623.00000MAHLHUERRIVERSOLAR#477 5,776 186623.0000022 (11,518)186623.000001,958 186623.00000MERIDIAN/NORTH RD PV1-A23 (1,581)186623.000001,581MERIDIAN/NORTH RD PV1-B #48524 186623.00000 (42,981)186623.000006,610 186623.00000MOORESHOLLOW#47625 (25,075)186623.00000MORTHGOODINGMAINHYDRO#494 3,494 186623.0000026 (47,195)186623.00000MOUTAINHOMESOLAR-20MW #435 29,563 186623.0000027 211)186623.00000(1,211MT.HOME SOLAR #44428 186623.00000 (37,772)186623.0000042,708 186623.00000MURPHYFLATPOWERNORTH#42629 (2,540)186623.00000MURPHYFLATPOWERSOUTH#42730 186623.00000 (44,281)186623.00000OLDFERRYROADSOLAR#473 8,743 186623.0000031 (1,000)186623.000001,013 186623.00000ONTARIOSOLAR#50432 8,737 186623.000001,681OPENRANGESOLARCENTER-Gl 41333 186623.00000 (10,000)186623.00000ORCHARDRANCH2#48834 186623.00000 (52,867)186623.00000ORCHARDRANCHSOLAR-20MW #441 37,093 186623.0000035 (5,750)186623.000005,750 186623.00000OWYHEESOLAR#47936 (33,041)186623.0000015,230 186623.00000POCATELLOSOLAR-20MW #43637 16,063 186623.000009,127 186623.00000RAILROADSOLARCENTER-Gl 42338 13,759 186623.000005,281RAILROADSOLARCENTER-Gl 42439 186623.00000 (534)186623.00000SALMONRIVERCANAL550KW40186623.00000 FERC FORM NO.1/1-F/3-Q (NEW.03-07)Page 231.2 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original Date of Report (Mo.Da,Yr) 04/15/2016(2)||A Resubmission Transmission Service and Generation Interconnection Study Costs (continued) Reimbursements Received During the Period Line Account Credited With Reimbursement Costs Incurred During PeriodNo.Account ChargedDescription (e)(b)(c)(d)(a) 1 Transmission Studies 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Generation Studies (3,352)186623.00000SIDDOWAYSOLAR#486 3,352 186623.0000022 (1,985)186623.000002,985 186623.0000023SIMCOSOLAR#442 (50,000)186623.000007,192 186623.00000SIMCOESOLAR2#48724 (42,822)186623.00000SIMCOESOLARCENTER#428 37,638 186623.0000025 (11,000)186623.00000SOUTHERNIDAHOSOLIDWASTE#501 1,776 186623.0000026 (10,329)186623.00000SUTTONCREEKSOLAR#495 1,457 186623.0000027 599)186623.00000(1,599 186623.0000028TILLISOLAR#443 12,056 186623.000001,711VALEAIRSOLARCENTER-Gl 41229 186623.00000 (2,697)186623.00000VALLEYLANESOLARPV12,697 186623.0000030 (1,000)186623.00000WEGNERSOLAR#499 32931 186623.00000 (2,463)186623.000003,463 186623.00000WRIGHTPLACESOLAR#44532 (1,694)186623.000001,694 186623.00000ZEHRSOLAR#49733 34 35 36 37 38 39 40 FERC FORM NO.1/1-F/3-Q (NEW.03-07)Page 231.3 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is:Name of Respondent (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:231 Line No.:22 Column:d Amounts represent both reimbursements received and refunds back to the counterparties. Refunds are initiated when the final expenses exceed the intial deposit received. IFERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company Year/Period of Report End of 2015/04 This Report Is: (1)[X]An Original (2)||A Resubmission OTHER REGULATORY ASSETS (Account 182.3) 1 .Report below the particulars (details)called for concerning other regulatory assets,including rate order docket number,if applicable. 2.Minor items (5%of the Balance in Account 182.3 at end of 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 CREDITSLineDescriptionandPurposeof Other Regulatory Assets Debits Balance at end of Current Quarter/YearWrittenoffDuring the Period Amount No.Written offDuring the Quarter/YearAccount Charged(a)(e)(f)(b)(c) 3,216,06017,033,635 363,196 Various 14,180,7711AssetRetirementObligations(182341) 2 IPUC Order#29414-OPUC Order#04-585 3 18,595,015 244 17,583,1193,960,7044ASC815MarktoMarket(182330 &182333)4,972,600 5 IPUC Order#28661 6 802,188,345 87,385,943 382 14,546,806 875,027,4827FAS109Unfunded(182322) Accum Deferred Income Noncurrent8 g 55,501,66645,412,570 59,429,323 401 49,340,227PCADeferralIdaho-IPUC Order#3330610 (Amort period 06/16 thru 05/17)(182323)11 12 12,535,848 34,627,781 401 47,160,880PCAPriorYearDeferralIdaho-IPUC Order #33049 2,74913 (Amort period 06/15 thru 05/16)(182324)14 15 31,393,901 1823 20,266,96416,811,911 27,938,848FixedCostAdjustment(FCA)(182302)16 IPUC Order #33302 (Amort period 06/16 thru 05/17)17 18 6,925,678 25,831,710 400 24,932,619 7,824,769PriorYearFCAIPUCOrder#33047 (182309)19 (Amort period 6/15 thru 5/16)20 21 903,788 117 2283 2,428,321 -1,524,41622AOCIImpactofUnfundedPostRetirementLiability IPUC Order #30256 (182306)23 24 611,255 4073 94,9602,750,366 3,266,661OregonPensionExpenseCapitalized(182339)25 OPUC Order #10-064 (Amort period thru 2052)26 27 20,077,507 39,659,896 Various 38,532,812 21,204,591DeferredPensionExpenseNetofContributions28 IPUC Order #30333 (182321)29 30 263,644,763 15,358,1124,999,578 2283 253,286,229AOCIImpactofUnfundedPensionLiability31 IPUC Order#30256 (182320)32 33 (1,055,813)19,463,835 401 20,525,175PCAUnbilledForecast(182325)-2,117,15334 35 2,424,6165,534,507 121,552 401 3,231,44336PCAMOregon2008(182346) 37 OPUC Order#08-238 &#13439 (Amort 1/14 -6/17) 38 (568,429)237,936PCAMInterestReserve2008(182329)-330,49339 40 (Amort 1/14 -6/17) 41 33,645,247 401 35,104,595PCASBAUnbilledAdj(182326)-1,459,34842 43 Page 232FERCFORMNO.1/3-Q (REV.02-04) This Report Is: (1)pq An Original (2)||A Resubmission OTHER REGULATORY ASSETS (Account 182.3) 1 .Report below the particulars (details)called for concerning other regulatory assets,including rate order docket number,if applicable. 2.Minor items (5%of the Balance in Account 182.3 at end of 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. Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Balance at Beginning of Current CREDITSLineDescriptionandPurposeof Other Regulatory Assets Debits Balance at end of Current Quarter/YearWrittenoffDuring the Period Amount No.Written offDuring the Quarter/Year AccountQuarter/Year Charged (e)(f)(a)(b)(c) 25,631,17226,687,947 400 1,056,7751FCACalenderMoAdjIPUCOrder(182306) 2 1,217,507 5,674,701 Various 5,478,565 1,413,6433IdahoBoardmanDecomissioning(182493) 4 IPUC Order#32549 &#32457 5 40,816,708 37,690,655 401 17,188,437 61,318,9266IdahoPensionCashIPUCOrder#32248 (182327) 7 (Amort period beginning 06/11 thrti unknown) 8 1,820,146158,302)1,812,976 401 -165,4722008PCAMUnbilledAmort(182356)9 (Amort period 1/14 thru 6/17)10 11 305,233 43,605 261,628LidarSurveysIPUCOrder#32426 (182361)40212 (Amort period 01/12 thru 12/21)13 14 43,441,968(2,380,650)44,612,555 400,401 -1,210,063PCAUnbilledAmortization(182316)15 (Amort period 06/15 thru 05/16)16 17 43,557261,340 217,783IdahoBoardmanAROIPUCOrder#29414 (182393)4110,403118 (Amort period thru 2020)19 20 941,957 75,471 1,017,428LangleyRevenueAccrualIPUCOrder#12-226 (182398)21 22 133,395800,373 401 666,978OtherRA-PS&I Shoshone Order #29904 (182368)23 24 1,083,701 1,083,701RA-OATT Deferral-IPUC Order#33313 (182350)25 26 272,714 272,714RA-OR CUB Fund Amort 15-399 (182386)27 (Amort period 1/16 thru 5/17)28 29 11,632,907 11,632,907RA-SIEMENS LTP DEF RB 33420 (182410)30 31 (Amort period 1/16 thru 12/42) 32 17,358,63633RA-SIEMENS LTP RB 33420 (18241 1)17,358,636 (Amort period 1/16 thru 12/42)34 35 446,876 446,876RA-SIEMENS LTP DEF RB 15-387 (182412)36 (Amort period 1/16 thru 12/42)37 38 786,315 786,315RA-SIEMENS LTP RB 15-387 (182413)39 (Amort period 1/16 thru 12/42)40 41 74,88774,887BennettMtnMaintenanceIPUCORder#32426 40242 (Amort period 01/12 thru 12/15)(182379)43 Page 232.1FERCFORMNO.1/3-Q (REV.02-04) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[x]An Original (2)||A Resubmission OTHER REGULATORY ASSETS (Account 182.3) 1 .Report below the particulars (details)called for concerning other regulatory assets,including rate order docket number,if applicable. 2.Minor items (5%of the Balance in Account 182.3 at end of 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 ofCurrent CREDITS Balance at end of Current Quarter/Year Line DebitsDescriptionandPurposeof Other Regulatory Assets Written offDuring the Period Amount No.Written offDuring the Quarter/Year Account Charged Quarter/Year (c)(e)(f)(a)(b) 286,732286,732OATTRevenueDeferredReserve(182336)1 2 IPUC Order #30940 (Amortperiod 6/12 thru 5/15) 3 4,482,485 Various 4,482,4854OregonDSMRider-(182405) 5 Advice #05-03 6 312,390 Various 529,414302,932 85,9087MinorItems(36) 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 TOTAL:1,355,572,1281,237,823,724 510,096,987 392,348,583 Page 232.2FERCFORMNO.1/3-Q (REV.02-04) Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)j |A Resubmission MISCELLANEOUS DEFFERED DEBITS (Account 186) Date of Report (Mo,Da,Yr) 04/15/2016 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. DebitsDescriptionofMiscellaneous Deferred Debits CREDITS Balance at End of Year Balance at Beginning of Year Line Account ChargedNo.Amount (b)(c)(f)(a)(e) 1 Prepaid Credit Facility(186025) 2 (Amort period 1 1/16 thru 1 1/20) 669,396 1.716,012 165,431 1 ,044,4821,340.926 3 4 Prepaid Service Contract 753.8441.659.405 556.171 Various 1.461,732 5 Long Term Portion (186052) 6 7 Long Term (186121)1.130.749 2282,401 61 .090 1,069,659 8 Workers Compensation 9 10 Prepaid ROW (186160)425,944 401 42,970 382,974 1 1 Rents/Easements Long Term 12 13 Long-Term Portfolio (186255)1,791,148 5,070,889 165,402 5,768,411 1,093.626 14 15 OATT Reserve (186350)1,083,701 -1,083,701400 16 1,170,13217AdvancePrepaid(186709)1,241,610 151 71,478 18 Coal Royalties 19 20 Stable Value Life (186719)30,004,99230,004,992 21 22 Security Plan (186720)14.769.99320.059.079 324.769 143.4262 5.613.855 23 Net Insurance Asset 24 147,948 133,39525AmericanFallsBondRef(1 86722) 26 (Amort Period 04/00 thru 02/25) 401 14,553 27 Retiree Medical-COLI (186726)3,834,224 1.171,972 3,791,248281.128,996 143,4262 29 30 American Falls Water Rights 31 (amort 01/06 -02/25)(186727) 10,506,922 401 1,042,009 9,464,913 32 33 Shelf Registration (186732)160,469 2,416,222 181 2,576,691 34 35 Milner Bond Guarantee (186734)3,190,909 253 1,063,636 2,127,273 36 (Amort 02/07 -2/17) 37 38 American Falls -Bond Refinance 487,991 401 47,999 439,992 39 (Amort through 02/25)(186770) 40 41 Power Plant-Bridger (186780)254,793 401 127,396 127,397 42 (Amort thru 06/14 thru 12/16) 43 44 Bridger Coal Study (186781 )3,932,864 107,401 2,527,077 1 ,405,787 45 46 Minor Items (3)4,126 2.777,223 Various 2,776,060 5,289 47 Misc.Work in Progress Deferred Regulatory Comm. Expenses (See pages 350 -351)48 49 TOTAL 45,564,713 66,701,295 FERC FORM NO.1 (ED.12-94)Page 233 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 ACCUMULATED DEFERRED INCOME TAXES (Account 190) 1 .Report the information called for below concerning the respondent's accounting for deferred income taxes, 2.At Other (Specify),include deferrals relating to other income and deductions. Line Description and Location Balance of Begining of Year Balance at End of YearNo,(a)(b)(c) 1 Electric 2 3 4 5 Other Electric (See footnote)83,181,33897,597,101 6 7 Other (See footnote)169,747,033 163,213,808 8 TOTAL Electric (Enter Total of lines 2 thru 7)267,344,134 246,395,146 9 Gas 10 11 12 13 14 15 Other 16 TOTAL Gas (Enter Total of lines 10 thru 15 17 Other Non Electric See footnote 21,759,450 23,793,249 1 8 TOTAL (Acct 190)(Total of lines 8,1 6 and 17)289,103,584 270,188,395 Notes Page 234FERCFORMNO.1 (ED.12-88) Date of Report Year/Period of ReportNameofRespondentThisReportis: (Mo,Da,Yr)(1)X An Original (2)_A Resubmission 2015/Q404/15/2016IdahoPowerCompany FOOTNOTE DATA Schedule Page:234 Line No.:5 Column:c Beginning Balance Ending Balance Prov for Rate Refund-HC Relicensing (AFUDC) Regulatory Asset-Non Current 28,529,481 18,067,486 17,378,549 10,617,384 5,085,262 3,782,196 3,127,266 2,488,771 2,273,741 1,918,442 1,016,324 919,072 865,690 592,049 568,869 316,603 54,988 31,500 34,282,231 19,624,338 11,343,166 3,814,372 3,813,934 1,235,198 3,008,600 2,273,741 Deferred Idaho ITC VEBA-Post Retirement Benefits Incentive Deferral-Profit Sharing-Not in Rates Stock Based Compensation-FAS 123R Revenue Sharing Pension Expense-Oregon Rate Case Disallowance Regulatory Liability-Current Construction Advances Valmy Union Pacific Contract Asset Retirement Obligation (ARO) M &E Reserve Postretirement Benefits-FAS 112 Bridger Revenue Deferral Executive Deferred Compensation Deferred GBC Federal USBR-American Falls O&M Costs Settlement Non-VEBA Pension and Benefits Total Other Electric 1,637,625 1,171,048 486,873 316,603 39,761 31,500 138,920 (36,572) 83,181,338 (36,572) 97,597,101 Schedule Page:234 Line No.:7 Column:c Ending BalanceBeginningBalance 103,071,920 50,814,726 15,507,051 353,336 99,022,251 51,130,605 13,656,923 (595,971) 163,213,808 Pension-FAS 158 Regulatory Asset-FAS 109 Minimum Pension Liability Postretirement Plan-FAS 1 58 Total Other 169,747,033 Schedule Page:234 Line No.:17 Column:c Ending BalanceBeginningBalance 21,402,608 336,836 20,006 23,635,408 153,366 4,475 Senior Management Security Plan Micron CIAC-Depr Timing Diff Meridian Gold CIAC-Depr Timing Diff Total Non Electric 23,793,24921,759,450 FERC FORM NO.1 (ED.12-87)Page 450.1 Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 This Report Is: (1)[x]An Original (2)||A Resubmission Name of Respondent Idaho Power Company CAPITAL STOCKS (Account 201 and 204) 1 .Report below the particulars (details)called for concerning common and preferred stock at end of year,distinguishing separate series of any general class.Show separate totals for common and preferred stock.If information to meet the stock exchange reporting requirement outlined in column (a)is available from the SEC 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. Call Price at End of Year Par or Stated Value per share Class and Series of Stock and Name of Stock Series Number of shares Authorized by Charter Line No. (d)(c)(a)(b) Account 2011 2.5050,000,0002CommonStockallofwhichisheldby 3 IdaCorp,Inc.and not traded 2.5050,000,0004TotalCommonStock 5 6 Account 204 -None 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO.1 (ED.12-91)Page 250 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)£"~|A Resubmission CAPITAL STOCKS (Account 201 and 204){Continued) Date of Report (Mo,Da,Yr) 04/15/2016 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. LineOUTSTANDINGPERBALANCESHEET (Total amount outstanding without reduction for amounts held by respondent) HELD BY RESPONDENT No.IN SINKING AND OTHER FUNDS Amount AS REACQUIRED STOCK (Account 217) Cost SharesSharesAmountShares (h)(j)(i)(e)(f)(9) 1 239,150,812 97,877,030 3 439,150,812 97,877,030 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 Page 251FERCFORMNO.1 (ED.12-88) Year/Period of Report End of 2015/Q4 This Report Is: (1)[X|An Original (2)||A Resubmission OTHER PAID-IN CAPITAL (Accounts 208-211,inc.) Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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 21 1 )-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. A7bTntitei a Account 208 -Donations received from stockholders -None1 2 3 Account 209 -Reduction in par or stated value of Capital Stock -None 4 5 Account 210 -Gain on reacquired Capital Stock -None 6 7 8 Account 21 1 -Miscellaneous paid-in Capital -None 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL FERC FORM NO.1 (ED.12-87)Page 253 Year/Period of Report End of 2015/Q4 This Report Is: (1)fx]An Original (2)||A Resubmission CAPITAL STOCK EXPENSE (Accounl 214) Date of Report {Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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. Balance at End of YearClassandSeriesofStockLine (b)(a)No, 2,096,925CommonStock1 2 3 4 5 6 7 8 9 10 Explanation of Changes during the year: 11 12 13 14 15 16 17 18 19 20 21 2,096,92522TOTAL FERC FORM NO.1 (ED.12-87)Page 254b Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)pq An Original (2)||A Resubmission LONG-TERM DEBT (Account 221,222,223 and 224) Date of Report (Mo,Da,Yr) 04/15/2016 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. Principal Amount Of Debt issued Total expense, Premium or Discount Line Class and Series of Obligation,Coupon Rate (For new issue,give commission Authorization numbers and dates)No. (c)(b)(a) 1 Account 221: 2 First Mortgage Bonds: 3 4.50%Series due 2020 130,000,000 1,190,698 234,601 D4 5 728,70165.50%Series due 2033 70,000,000 36,400 D7 8 1,034,90996.15%Series Due 2019 100,000,000 184,949 D10 11 100,000,000 1,159,871123.40%Series due 2020 498,864 D13 14 408,411 D155.30%Series Due 2035 60,000,000 3,802,01916 17 75,000,000 742,017184.00%Series due 2043 193,836 D19 20 1,191,2166.00%Series due 2032 100,000,00021 543,244 D22 23 -585,759245.875%Series due 2034 55,000,000 746,961 D25 26 50,000,000 524,419275.50%Series due 2034 383,322 D28 29 1,284,871304.85%Series Due 2040 100,000,000 169,984 D31 32 33 TOTAL 1 ,877,045,000 31,181,894 FERC FORM NO.1 (ED.12-96)Page 256 Date of Report {Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X]An Original (2)||A Resubmission Name of Respondent Idaho Power Company LONG-TERM DEBT (Account 221,222,223 and 224)(Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 1 1 .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. 1 3.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. Outstanding (Total amount outstanding without reduction for amounts held by p^dent) LineAMORTIZATIONPERIOD Interest for Year Amount Nominal Date of Issue Date of Maturity No.Date From Date To 0)(d)(e)(f)(g) 1 2 5,850,000 3130,000,00011/20/09 3/1/20 11/20/09 3/1/20 4 5 3,850,000 670,000,00004/01/33 05/01/03 03/31/3305/01/03 7 8 100,000,000 6,150,000 94/1/194/1/09 4/1/19 4/1/09 10 11 3,400,000 12100,000,0005/1/2020 11/1/10 5/1/2011/1/10 13 14 1560,000,000 3,180,00008/26/3508/26/05 08/26/35 08/26/05 16 17 3,000,000 1875,000,0004/1/2043 4/8/2013 4/1/20434/8/2013 19 20 6,000,000 21100,000,00011/15/02 11/15/32 11/15/02 11/15/32 22 23 2455,000,000 3,231,25008/16/3408/16/04 08/16/34 08/16/04 25 26 2,750,000 2750,000,00003/26/04 03/15/3403/26/04 03/15/34 28 29 100,000,000 4,850,000 308/15/402/15/10 8/15/40 2/15/10 31 32 3383,055,8051,747,472,273 FERC FORM NO.1 (ED.12-96)Page 257 This Report Is: (1)fx]An Original (2)||A Resubmission LONG-TERM DEBT (Account 221,222,223 and 224) Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 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 ofthe bonds. 4.For advances from Associated Companies,report separately advances on notes and advances on open accounts.Designate demand notes as such.Include in column (a)names of 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. Class and Series of Obligation,Coupon Rate (For new issue,give commission Authorization numbers and dates) Principal Amount Of Debt issued Total expense, Premium or Discount Line No. (c)(b)(a) 140,000,000 1,495,7996.30%Series due 20371 278,367 D2 3 100,000,000 1,141,48946.25%Series due 2037 267,677 D5 6 4,360,000 188,5457PortofMorrowVariabledue2027 8 49,800,000 1,697,8569HumboldtVariabledue2024 10 116,300,000 3,026,12211SweetwaterVariabledue2026 12 75,000,000 648,267132.50%Series due 2023 371,854 D14 15 120,000,000 1,630,120166.025 %Series Due 2018 17 75,000,000 802,240184.30%Series Due 2042 49,417 D19 20 75,000,000 708,4902.95%Series Due 202221 127,607 D22 23 250,000,000 2,559,510243.68%Series Due 2045 1,715,000 D25 26 1,845,460,000 31,181,89427SubtotalAccount221 28 29 Account 222 -Reaquired Bonds 30 31 Account 223:Advances for Associated Companies 32 TOTAL33 1,877,045,000 31,181,894 FERC FORM NO.1 (ED.12-96)Page 256.1 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X]An Original (2)||A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company LONG-TERM DEBT (Account 221,222,223 and 224)(Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 1 1 .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. 1 5.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. Outstanding (Total amount outstanding without reduction for amounts held by respondent) LineAMORTIZATIONPERIOD Interest for Year Amount Date of Maturity Nominal Date of Issue No.Date From Date To (i)(d)(e)(f)(g) 8,820,000 16/15/37 140,000,0006/22/07 6/15/2037 6/22/07 2 3 6,250,000 410/18/07 10/15/2037 10/18/07 10/15/37 100,000,000 5 6 14,84105/17/00 02/01/27 4,360,000 705/17/00 02/01/27 8 12/01/24 49,800,000 2,564,700 910/22/03 12/01/24 11/01/03 10 116,300,000 6,105,750 1110/3/06 7/15/26 10/3/06 7/15/26 12 1,875,000 134/8/2013 4/1/2023 75,000,0004/8/2013 4/1/2023 14 15 7/15/08 2,249,333 167/10/08 7/15/18 7/10/08 17 3,225,000 184/13/12 4/13/12 4/1/42 75,000,0004/1/42 19 20 4/1/22 75,000,000 2,212,500 214/13/12 4/1/22 4/13/12 22 23 3/1/45 250,000,000 7,477,431 243/6/15 3/1/45 3/6/15 25 26 83,055,805 271,725,460,000 28 29 30 31 32 331,747,472,273 83,055,805 FERC FORM NO.1 (ED.12-96)Page 257.1 Year/Period of Report End of 2015/Q4 Date of Report {Wo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)|—|A Resubmission LONG-TERM DEBT (Account 221,222,223 and 224) 1 .Report by balance sheet account the particulars (details)concerning long-term debt included in Accounts 221 ,Bonds,222, Reacquired Bonds,223,Advances from Associated Companies,and 224,Other long-Term Debt. 2.In column (a),for new issues,give Commission authorization numbers and dates. 3.For bonds assumed by the respondent,include in column (a)the name of the issuing company as well as a description of the bonds. 4.For advances from Associated Companies,report separately advances on notes and advances on open accounts.Designate demand notes as such.Include in column (a)names of associated companies from which advances were received. 5.For receivers,certificates,show in column (a)the name of the court -and date of court order under which such certificates were issued. 6.In column (b)show the principal amount of bonds or other long-term debt originally issued. 7.In column (c)show the expense,premium or discount with 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. Total expense, Premium or Discount Class and Series of Obligation,Coupon Rate (For new issue,give commission Authorization numbers and dates) Principal Amount Of Debt issued Line No. (c)(b)(a) 1 Account 224: 19,885,0002BondGuarantee-American Falls 11,700,0003NoteGuarantee-Milner Dam 31,585,0004SubtotalAccount224 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 TOTAL 31,181,894331,877,045,000 FERC FORM NO.1 (ED.12-96)Page 256.2 Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 ?ate of Report (Mo,Da,Yr) 04/15/2016 This Report Is: (1)[X]An Original (2)n " LONG-TERM DEBT (Account 221.222,223 and 224)(Continued) A Resubmission 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 1 1 .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. "Outstanding (Total amount outstanding without reduction for amounts held by respondent) LineAMORTIZATIONPERIOD Interest for Year Amount Nominal Date of Issue Date of Maturity No.Date From Date To (i)(g)(d)(e)(f) 1 219,885,00004/26/00 2/1/25 32,127,27302/10/92 422,012,273 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 3383,055,8051,747,472,273 FERC FORM NO.1 (ED.12-96)Page 257.2 This Report Is: (1)pC|An Original (2)j~|A Resubmission RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company 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. AmountLineParticulars(Details) (a)(b)No. 190,983,4831NetIncomefortheYear(Page 1 1 7) 2 3 4 Taxable Income Not Reported on Books 34,015,8465 6 7 8 9 Deductions Recorded on Books Not Deducted for Return -2,121,81210 11 12 13 14 Income Recorded on Books Not Included in Return 29,665,22515 16 17 18 19 Deductions on Return Not Charged Against Book Income 168,047,55420 21 22 23 24 25 26 25,164,73827FederalTaxNetIncome 28 Show Computation of Tax: 8,807,65829TenativeFederalTax@35% 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (ED.12-96)Page 261 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:261 Line No.:5 Column:b 4005-AVOIDED COST 7,692,969 1,775,1474003-CONSTRUCTION ADVANCES (5,362,106)401 3-CIAC -TAXABLE -ACCT 1 07 (109,771)4021 -ENGINEERING FEES -TAXABLE -ACCT 107 451,2084024-RENEWABLE ENERGY CERTIFICATES (REC)SALES 4506-MERIDIAN GOLD CIAC -DEPR TIMING DIFF -NON-OP (39,726) (469,295)4507-MICRON CIAC -DEPR TIMING DIFF -NON-OP 13,052,859GAINONPACLIKEKINDEXCHANGE 17,024,561GAINONSALEOFSPAREPARTSTOSIEMENS 34,015,846Total Schedule Page:261 Line No.:10 Column:b Total Federal and State taxes deducted on books 45,111,128 (2,022,198)5001 -BAD DEBT EXPENSE 500,0005024-NON-DEDUCTIBLE MEALS 1,109,5555504-NON-DEDUCTIBLE POLITICAL EXPENSES (25,000,000)5022-263A CAPITALIZED OVERHEADS 534,1815070-INCENTIVE DEFERRAL-CRI &RELIABILITY-INCLUDED IN RATES (209,735)501 0-POSTEMPLOYMENT BENEFITS-SFAS1 12 (21,846,287)5023-PENSION EXPENSE 9,955,5425035-PCA EXPENSE DEFERRAL (32,425)5046-EXECUTIVE DEFERRED COMP -ST (6,524)5047-EXECUTIVE DEFERRED COMP -LT 80,9795053-STOCK BASED COMPENSATION -FAS 123R (13,082,804)5058-FIXED COST ADJUSTMENT 2,072,2975060-OREGON -PCAM 1,329,6585061-PENSION EXPENSE -OREGON (2,350,868)5065-VALMY UNION PACIFIC CONTRACT 781 ,0665067-ASSET RETIREMENT OBLIGATION (ARO) 5069-M &E RESERVE (1,514,386) (3,250,774)5071 -INCENTIVE DEFERRAL-PROFIT SHARING-NOT IN RATES 8,5665503-EDC -UNREALIZED GAIN/LOSS FROM RABBI TRUST 5,711,2175505-SMSP -NET (2,121,812)Total Schedule Page:261 Line No.:15 Column:b 7501 -REVERSE EQUITY EARNINGS OF SUBSIDIARIES 6,659,942 7509-SMSP -INSURANCE PROCEEDS 1,286,474 21,785,2467502-ALLOWANCE FOR OFUDC 10,043,7757503-ALLOWANCE FOR BFUDC (14,714,797)7010-PRQV FOR RATE REFUND -HC RELICENSING (AFUDC) (286,732)701 1-0ATT REVENUE DEFICIENCY 4,839,6677012-REVENUE SHARING 51,6507013-LANGLEY REVENUE ACCRUAL 29,665,225Total Schedule Page:261 Line No.:20 Column:b 2,776,4668025-MANUFACTURING DEDUCTION 13,735,5828034-REMOVAL COSTS 16,931,1848042-GAl N/LOSS ON REACQUIRED DEBT FERC FORM NO.1 (ED.12-87)Page 450.1 This Page Intentionally Left Blank Date of Report Year/Period of ReportNameofRespondentThisReportis: (1)X An Original (Mo,Da,Yr) (2)_A Resubmission 2015/Q4IdahoPowerCompany04/15/2016 FOOTNOTE DATA 8073-REPAIRS DEDUCTION 82,000,000 8077-PREPAID INSURANCE &OTHER EXPENSES 256,232 (1,926,786) 638,796 8001 -VEBA -POST RETIREMENT BENEFITS 8020-CONSERVATION EXPENSES 8059-SOFTWARE -LABOR COSTS DEDUCTED -ACCT 107 1,000,000 8072-RELICENSING -LABOR COSTS DEDUCTED -ACCT 107 2,800,000 8009-DEPR TIMING DIFF -OPERATING -FEDERAL 42,953,555 STATE INCOME TAX DEDUCTED ON FEDERAL RETURN 6,882,525 Total 168,047,554 FERC FORM NO.1 (ED.12-87)Page 450.2 Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)|—|A Resubmission TAXES ACCRUED,PREPAID AND CHARGED DURING YEAR 1 .Give particulars (details)of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year.Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged.If the actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts. 2.Include on this page,taxes paid during the year and charged direct to final accounts,(not charged to prepaid or accrued taxes.) Enter the amounts in both columns (d)and (e).The balancing of this page is not affected by the inclusion of these taxes. 3.Include in column (d)taxes charged during the year,taxes charged to operations and other 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. Line Taxes , Charged W W BALANCE AT BEGINNING OF YEARKindofTax (See instruction 5) Adjust mentsTaxesAccrued (Account 236) Prepaid Taxes (Include in Account 165) No. (c)(d)(f)(e)(a)(b) 1 Federal: 13,222,719 546,9192Income-17,861,172 3 Social Security -(FOAB)-1,179 14,633,862 14,633,217 93,143 93,1434Unemployment 27,949,724 15,273,279SubtotalFederal-17,862,3515 6 7 State of Idaho: -159,028,370 21,603,531 21,196,8198Property 9 Non-Operating 19,188 20,35011,508 5,454,898 2,799,25910Income-2,913,887 1 ,465,259 1,458,48711KWH86,152 557,29312Unemployment557,293 2,842,55313RegulatoryCommission2,842,553 14 Business License -Sho Ban 150 150 -15SubtotalIdaho6,212,143 31,942,872 28,874,91115 16 1 7 State of Oregon 1,435,643 2,974,336 3,135,49118Property 1,86719Non-Operating Property 918 203,27720Income-171,566 268,067 206,56921RegulatoryCommission206,569 52,232 53,08922Unemployment 205,949 824,997 833,45823Franchise 1,436,561 4,328,068 4,431,88424SubtotalOregon34,383 25 26 State of Montana: 331,295161,411 339,51027Property 339,510 331,29528SubtotalMontana161,411 29 30 State of Nevada: 1,097,236502,346 1,063,27331Property 502,346 1,063,273 1,097,23632SubtotalNevada 33 34 State of Wyoming 4,84335CorporateLicense4,843 802,464 1 ,627,460 1,614,78136Property 1,632,303 1,619,62437SubtotalWyoming802,464 38 39 40 TOTAL41 5,8231,938,907-10,635,253 51,966,919 51,674,868 FERC FORM NO.1 (ED.12-96)Page 262 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[x|An Original Dale of Report (Mo.Da,Yr) 04/15/2016(2)||A Resubmission TAXES ACCRUED.PREPAID AND CHARGED DURING YEAR (Continued) 5.If any tax (exclude Federal and State income taxes)-covers more then one year,show the required information separately for each tax year, identifying the year in column (a). 6.Enter all adjustments of the accrued and prepaid tax accounts in column (f)and explain each adjustment in a foot-note.Designate debit adjustments 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 (I)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1 pertaining to electric operations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and amounts charged to Accounts 408.2 and 409.2.Also shown in column (I)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. BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line /Adjustments to Ret. Earnings (Account 439) Prepaid Taxes (Incl.in Account 165) Extraordinary Items (Account 409.3) (Taxes accrued Accoi^nj 236) Electric (Account 408.1,409.1) No.Other (k)(I)(h)(i)(D 1 629,354 212,593,365-5,185,372 314,633,862-534 93,143 4 629,354 5-5,185,906 27,320,370 6 7 853 821,602,6789,435,081 19,188 910,346 -201,934 10-258,247 5,656,832 111,465,25992,925 12557,293 132,842,553 14150 -181,893 1532,124,7659.280.105 16 17 143,937 181,596,798 2,830,399 1,867 19948 -9,436 20277,503-106,776 21206,569 2252,232-857 23197,487 824,997 136,368 2489,854 1,597,746 4,191,700 25 26 27339,510169,627 339,510 28169,627 29 30 311,063,273536,309 1,063,273 32536,309 33 34 354,843 361,627,460815,142 37815,142 1,632,303 38 39 40 579,14351,387,776 415.192.418 2,134,055 FERC FORM NO.1 (ED.12-96)Page 263 Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of ReportNameofRespondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission TAXES ACCRUED,PREPAID AND CHARGED DURING YEAR 2015/Q4Endof 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. cfiarged w w w Line XU-sBALANCEATBEGINNINGOFYEARKindofTax (See instruction 5) Adjust mentsTaxesAccruedPrepaidTaxes (Include in Account 165) No. (Account 236) (e)(f)(b)(c)«J)(a) 1 State of Washington 6106102Property 610 6103SubtotalWashington 4 -1,825-17,398 47,0895OtherStatesIncome -15,336,5306PayrollTaxCredit 47,854 5,8387CanadaGSTtax34,095 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 TOTAL 5,8231,938,907 51,966,919 51,674,868-10,635,253 FERC FORM NO.1 (ED.12-96)Page 262.1 Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original n " TAXES ACCRUED.PREPAID AND CHARGED DURING YEAR (Continued) A Resubmission 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 (I)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1 pertaining to electric operations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and amounts charged to Accounts 408.2 and 409.2.Also shown in column (I)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. DISTRIBUTION OF TAXES CHARGEDBALANCEATENDOFYEAR Line Adjustments to Ret. Earnings (Account 439) Extraordinary Items (Account 409.3) Prepaid Taxes (Incl.in Account 165) (Taxes accrued Acco Electric (Account 408.1,409.1) No.Other <$236)(I)G)(k)(h)G) 1 2610 3610 4 -4,686 531,516 51,775 6-15,336,530 7-7,920 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 40 579,143 4151,387,7765,192,418 2,134,055 FERC FORM NO.1 (ED.12-96)Page 263.1 This Page Intentionally Left Blank Date of Report Year/Period of ReportThisReportis: (1)X An Original (2)A Resubmission Name of Respondent (Mo,Da,Yr) 04/15/2016 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:262 Line No.:2 Column:I Account 409,2 Account 234.020 Account 182.410 $353,061 (1,485,757) 1,762,050 $629,354Total Schedule Page:262 Line No.:8 Column:f Miscellaneous Rounding Schedule Page:262 Line No.:8 Column:I Account 107 Schedule Page:262 Account 4 08.2 Schedule Page:262 Account 409.2 Account 234.020 $853 Line No.:9 Column:I 19,188 Line No.:10 Column:I 65,362 (267,296) $ $ $(201,934)Total Line No.:18 Column:I $143,937 Line No.:19 Column:I 1,8 67 Line No.:20 Column:I 4,155 (13,591) Schedule Page:262 Account 107 Schedule Page:262 Account 408.2 Schedule Page:262 Account 409.2 Account 234.020 $ $ $(9,436)Total Line No.:5 Column:I (155) (4,531) Schedule Page:262.1 Account 409.2 Account 234.020 $ $(4,686)Total !Schedule Page:262.1 Line No.:6 Column:i This amount is an offset to lines 3,4,12 and 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:262.1 Line No.:7 Column:f Canada GST accrual is an adjustment because the offset account is not a 600 expense account . FERC FORM NO.1 (ED.12-87)Page 450.1 Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 This Report Is: (1)[X]An Original Date of Report (Mo.Da,Yr) 04/15/2016(2)|A Resubmission ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) 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).lnclude in column (i) the average period over which the tax credits are amortized. Allocations to Current Year's Income Amount Line Account Subdivisions Balance at Beginning of Year Deferred for Year AdjustmentsNo.Account No,Amount Account No.(b)(g)(e)(f)(c)(d) 1 Electric Utility 2 3% 56,42834%434,199 4 7% 1,383,541510%19,699,576 26,029611%1,161,824 1,496,9637Other-State 57,867,232 411.4 3,455,060 411.4 2,962,9618TOTAL3,455,06079,162,831 9 Other (List separately and show 3%,4%,7%, 10%and TOTAL) 10 Line 6 Col A 11% 11 1,496,9633,455,060 411.412StateofIdaho57,867,232 411.4 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 Page 266FERCFORMNO.1 (ED.12-89) Date of Report {Mo.Da.Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X]An Original (2)||A Resubmission ACCUMULATED DEFERRED INVESTMENT TAX CREDlVs (Account 255)(continued) Name of Respondent Idaho Power Company Average Period of Allocation to Income LineBalanceatEnd of Year ADJUSTMENT EXPLANATION No. (11M 1 2 37.69377,771 4 518,316,035 14.24 61,135,795 44.64 759,825,329 38.66 879,654,930 9 10 11 1259,825,329 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 Page 267FERCFORMNO.1 (ED.12-89) This Page Intentionally Left Blank Year/Period of Report End of 2015/Q4 This Report Is: (1)rx]An Original (2)|—|A Resubmission OTHER DEFFERED CREDITS {Account 253) Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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. Balance at End of Year DEBITSDescriptionandOther Deferred Credits Balance at Beginning of Year Line CreditsContra Account AmountNo. (b)(f)(e)(o)(d)(a) 2,058,7258,854,688 9,625,463PointtoPointTransStudy(253201)1,287,950 186,2421 2 2,466,6662,866,666 400 400,0003FTV(253202) 4 (Amort Period Mar 1998-Feb 2023) 5 187,5006ShoBanTransROW(253480)202,500 242 15,000 7 (Amort Period Jan 2005-Dec 2027) 8 88,641 1,293,25366,7769OperationsAccrual(253550)1,271,388 232,401 10 (amort period 1 year for dues) 11 1,237,096 713,831667,185 186 1,190,45012MilnerFallingWater(253953) 1 3 Amort Period (Feb 1 992 -Feb 201 7) 14 1,245,3581,245,35815PostretirementBenefits(253960)1,455,093 253,401 1,455,093 16 324,206 3,789,3473,883,100 131 417,95917DirectorsDeferredCompensation 18 (253980-253999) 19 60,961 3,31859,40320MinorItems(1)253042 1,760 Various 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 12,581,725 11,757,99811,635,642 12,459,36947TOTAL Page 269FERCFORMNO.1 (ED.12-94) Year/Period of Report End of 2015/Q4 This Report Is: (1)[X]An Original (2)|—|A Resubmission ACCUMULATED DEFFERED INCOME TAXES -OTHER PROPERTY {Account 282} ?ate of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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. CHANGES DURING YEAR Line Balance at Beginning of Year Account Amounts Credited to Account 41 1.1 Amounts Debited to Account 410.1 No. (d)(b)(c)(a) 1 Account 282 18,235,83741,997,682451,117,6922Electric 3 Gas 4 Other 18,235,83741,997,682451,117,6925TOTAL(Enter Total of lines 2 thru 4) 6 Non-Operating Property 797,512,6697Other-Regulatory Asset 8 Like Kind Exchange-Reclass No 18,235,83741,997,6821,248,630,3619TOTALAccount282(Enter Total of lines 5 thru 10 Classification of TOTAL 18,118,54641,671,9311,071,548,84011FederalIncomeTax 117,291325,751177,081,52112StateIncomeTax 13 Local Income Tax NOTES FERC FORM NO.1 (ED.12-96)Page 274 Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[x|An Original (2)|—|A Resubmission ACCUMULATED DEFERRED INCOME TAXES -OTHER PROPERTY (Account 282)(Continued) 3.Use footnotes as required. ADJUSTMENTSCHANGESDURINGYEAR LineBalanceat End of Year Amounts Credited to Account 41 1 .2 Amounts Debited to Account 410.2 Debits Credits No.AmountAccount Credited Amount Account Debited (j)(f)(e)(k)(g)(h)01 1 2469,103,7515,706,531282.111 69,255 3 4 469,103,751 55,706,531 69,255 6 875,027,483 777,514,814182 5,775,786 869,2555,706,531 282100 91,349,907,02069,255 77,584,0695,706,531 5,706,531 10 1,156,602,661 1161,569,6915,706,531 69,2555,706,531 193,304,359 1216,014,378 13 NOTES (Continued) FERC FORM NO.1 (ED.12-96)Page 275 This Page Intentionally Left Blank Date of Report Year/Period of ReportThisReportis:Name of Respondent (Mo,Da,Yr)(1)X An Original (2)_A Resubmission 2015/Q404/15/2016IdahoPowerCompany FOOTNOTE DATA Schedule Page:274 Line No.:2 Column:b 2015AdjustmentsDebitsChangesduringYear2015 CR toCRtoDRto EndingAcct.Beginning BalancecreditAmount411.1 411.2Balance410.1LineAccount ed h kfdMbNo.ac 453,391,72469,255282.37,566,234 18,176,936Line2:Depreciation Timing Diff-Operating 439,778,212 5,706,531 111 18,348,619965,708Intangible-Labor Costs Deducted-Acct 1 07 CIAC-Taxable-Acct 107 Valmy Capitalized Items Software-Labor Costs Deducted-Acct 1 07 17,382,911 (3,287,799) 63,560 1,051,482 (6,010,733)2,722,934 121,766 347,096 704,386 58,206 (463,835)(501,560)69538,420EngineeringFees-Taxable-Acct 107 469,103,75169,2555,706,531451,117,692 41,997,682 18,235,837TOTALLine2 FERC FORM NO.1 (ED.12-87)Page 450.1 Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X|An Original (2)||A Resubmission ACCUMULATED DEFFERED INCOME TAXES -OTHER (Account 283) 1 .Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. 2.For other (Specify),include deferrals relating to other income and deductions. CHANGES DURING YEAR Balance at Beginning of Year Line Amounts Debited to Accopijt 410.1 Amounts Credited to AccoLjjjt 41 1 .1 Account No.(b)(a) 1 Account 283 —- 2 Electric — 3 Other Electric —See Note 25,283,30574,155,896 15,289,514 4 5 6 8 103,425,257Other-See Note 9 TOTAL Electric (Total of lines 3 thru 8)25,283,305177,581,153 15,289,514 10 Gas 11 12 13 14 15 16 17 TOTAL Gas (Total of lines 11 thru 16) 18 851,124Other-See Note 19 TOTAL (Acct 283)(Enter Total of lines 9,17 and 18)15,289,514 25,283,305178,432,277 20 Classification of TOTAL 21 Federal Income Tax 21,209,00312,825,671149,678,643 22 State Income Tax 4,074,30228,753,634 2,463,843 23 Local Income Tax NOTES FERC FORM NO.1 (ED.12-96)Page 276 Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)A Resubmission ACCUMULATED DEFERRED INCOME TAXES -OTHER (Account 283)(Continued) 3.Provide in the space below explanations for Page 276 and 277.Include amounts relating to insignificant items listed under Other. 4.Use footnotes as required. ADJUSTMENTSCHANGESDURINGYEAR Amounts Debited Amounts Credited to Account 410.2 to Account 41 1 .2 LineCreditsDebitsBalanceat End of YearAmountAccount Debited AmountAccount No. Cr|d|ted (k)(i)(f)M (J)(e) 1 2 364,162,105 4 5 6 7 898,426,2824,998,975190 9162,588,3874,998,975 10 11 12 13 14 15 16 17 186,080 318,236538,968 196,080 162,906,6234,998,975538,968 20 215,100 136,654,8844,193,411452,116 2226,251,739980805,56486,852 23 NOTES (Continued) FERC FORM NO.1 (ED.12-96)Page 277 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is:Name of Respondent (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:276 Line No.:3 Column:b Changes during Year 20152015 CR to 411.1 Ending Balance Beginning Balance DR to 410.1AccountLine b d kNo.M c 27,664,003 17,419,329 1,733,392 14,394,933 Pension Expense PCA Expense Conservation Expenses Fixed Cost Adjustment Regulatory Asset-Current Oregon PCAM Regulatory Liability-Non Current Boardman Decommission Oregon Excess Power Costs OATT Revenue Deficiency Renewable Energy Certificates (REC)Sales Langley Revenue Accrual 2011 LIDAR Surveys Deferral Bennett Mtn Maint Deferral Intervenor Funding Orders OPUC Grid West Loans Emission Allowances Delivery Accruals 18,934,259 21,311,448 1,789,468 9,280,211 18,067,486 1,942,270 1,918,442 484,201 (61,888) 112,098 (228,084) 8,729,744Line3: 3,892,119 305,813249,737 5,114,722 (0)18,067,486 810,947 1,918,442 1,131,323 0 484,201 (61,888)0 0112,098 176,400 745,8591,150,343 370,974 119,331 29,277 121,344 350,781 119,331 29,277 121,344 20,193 0 0 92592500 9,1023,722 (19,395) 5,380 19,395 (0) 64,162,10574,155,896 15,289,514 25,283,305TOTALLine3 Schedule Page:276 Line No.:8 Column:b 2015Adjustments Debits 2015 Changes during Year EndingCRtoDRCRtoAcct.Beginning DR to to credited Amount BalanceBalance410.1 411.1 410.411.2LineAccount 2 f h k(a)b dNo.ace 190 4,049,669 99,022,252103,071,921Line8:Pension-FAS 158 (595,970)190 949,306PostretirementPlan-FAS 1 58 353,336 98,426,28204,998,975103,425,257 0 0 0TOTALLine8 Schedule Page:276 Line No.:18 Column:b Adjustments Debits 20152015ChangesduringYear Ending Balance CR to 411.2 Acct. credited Beginning Balance DR to 410.1 CR to 411.1 DR to 410.2 AmntLineAccount kfhMbdNo.ace 538,610 4,420LineEDC-Unrealized Gain/Loss From 18:Rabbit Trust SMSP-Unrealized Gain/Loss From Rabbi Trust Royalty Income Oregon Non-Op Prop Tax Adj 543,030 (41,951)(41,951) 355,4085,721349,687 359359358358 538,968 0 318,236851,124 0 0 6,080TOTALLine18 FERC FORM NO.1 (ED.12-87)Page 450.1 Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of ReportThisReportIs: (1)(x|An Original (2)||A Resubmission OTHER REGULATORY LIABILITIES (Account 254) 2015/Q4Endof 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 End of Current Quarter/Year Balance at Begining of Current Quarter/Year DEBITSDescriptionandPurposeof Other Regulatory Liabilities Line CreditsAccount Credited AmountNo. (f)(d)(e)(a)(b)(c) 1 Market to Market Short Term -(254001)4,763,0496,301,3171,617,027 276.759175 2 IPUC Order #28661 3 4 FAS 1 33 -Market to Market -(254203)442,08263,322 378,924 126,480175 5 IPUC Order#28661 6 7 Unfunded Accum Def Income Tax (254966)378,735 694,61450,814,726 51,130,605Various 8 9 Idaho DSM Rider (254201)45,247,78137,911,476782,231)6,554,074Various 10 Order #29026 11 12 Oregon Solar Pilot -(254005)554,880 1,194,5332,400,864 3,040,517Various 13 Order #10-198 14 15 Green Tags Oregon (254415)78,074132,831 137,928 72,9771823,254 16 Order#11 -086 17 18 Regulatory Unfunded Accum Def Income Tax (254419)5,341,917 666,2404,675,677 1823 19 20 Revenue Sharing (254101)11,026,832 6,187,1657,999,145 3,159,4781823,400 21 IPUC Order #33149 22 23 BPA Credit Residential Idaho (254401)3,862,855643,903 2,481,690 2,025,068142 24 Advice #11-03 (ID)#11-15 (OR) 25 26 WAQC Carryover (254901)112,536 48,688112,536 48,688401 27 IPUC Order #29505 28 29 Bridger Depreciation #12-296 -(254800)321,839809,830 1,131,669 30 31 Oregon DSM Rider -(254202)3,907,536(3,907,536) 32 Advice #05-03 33 34 Minor Items (7)674,011593,84663,175 143,340Various 35 36 37 38 39 40 41 TOTAL 65,220,081 68,088,467 67,711,65564,843,269 Page 278FERCFORMNO.1/3-Q (REV 02-04) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[x]An Original (2)||A Resubmission ELECTRIC OPERATING REVENUES (Account 400) 1 .The following instructions generally apply to the annual version of these pages.Do not report quarterly data in columns (c),(e),(f),and (g).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 numberof 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 oftwelve 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 Year to Date Quarterly/Annual Operating Revenues Previous year (no Quarterly) Line Title of Account No. M (c)(a) 1 Sales of Electricity 512,068,335 500,194,7262(440)Residential Sales 3 (442)Commercial and Industrial Sales 453,982,5934Small(or Comm.)(See Instr.4)466,541,569 182,675,2245Large(or Ind.)(See Instr.4)182,254,287 4,039,381 4,133,6236(444)Public Street and Highway Lighting 7 (445)Other Sales to Public Authorities 8 (446)Sales to Railroads and Railways 9 (448)Interdepartmental Sales 1,164,903,572 1,140,986,16610TOTALSalestoUltimateConsumers 77,164,88730,887,26111(447)Sales for Resale 1,218,151,053 18,348,408 12 TOTAL Sales of Electricity 1,195,790,833 13,865,51813(Less)(449.1)Provision for Rate Refunds 1,199,802,6451,181,925,31514TOTALRevenuesNetofProv.for Refunds 15 Other Operating Revenues 16 (450)Forfeited Discounts 4,119,479 3,780,23917(451)Miscellaneous Service Revenues 18 (453)Sales of Water and Water Power 24,852,979 23,695,29119(454)Rent from Electric Property 20 (455)Interdepartmental Rents 31.174.302 27,734,88621(456)Other Electric Revenues 24,129,372 22,627,91622(456.1)Revenues from Transmission of Electricity of Others 23 (457.1)Regional Control Service Revenues 24 (457.2)Miscellaneous Revenues 25 84,276,132 77,838,33226TOTALOtherOperatingRevenues 1,266,201,447 1,277,640,97727TOTALElectricOperatingRevenues FERC FORM NO.1/3-Q (REV.12-05)Page 300 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission ELECTRIC OPERATING REVENUES (Account 400) Date of Report (Mo,Da,Yr) 04/15/2016 6.Commercial and industrial Sales,Account442,may be classified according to the basis of classification (Small or Commercial,and Large or Industrial)regularly used by the respondent if such basis ofclassification is not generally greater than 1 000 Kw of demand.(See Account 442 ofthe 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. MEGAWATT HOURS SOLD AVG.NO.CUSTOMERS PER MONTH Line No.Year to Date Quarterly/Annual Amount Previous year (no Quarterly)Current Year (no Quarterly)Previous Year (no Quarterly) (e)(9)(d)(f) 1 425,036 24,977,176 4,965,076 432,275 3 84,425 46,059,428 5,877,580 85,560 3,217,070 119 1163,195,786 5 32,103 32,641 2,592 2,380 6 7 8 9 511,95714,264,493 14,092,367 520,546 10 111,254,136 2,220,419 520,546 511,957 1215,518,629 16,312,786 13 511,957 1415,518,629 16,312,786 520,546 Line 12,column (b)includes $ Line 12,column (d)includes 7,691,485 97,949 of unbilled revenues. MWH relating to unbilled revenues FERC FORM NO.1/3-Q (REV.12-05)Page 301 Name of Respondent Date of Report Year/Period of ReportThisReportis: (1)X An Original (2)_A Resubmission FOOTNOTE DATA (Mo,Da,Yr) Idaho Power Company 04/15/2016 2015/Q4 1SchedulePage:300 Line No.:17 Column:b This amount consists of: Service Establishment/Connection Charges (Includes late and after hour charges) Misc.Under $250,000 $3,991,239 128,240 $4,119,479TotalAccount451 Schedule Page:300 Line No.:21 Column:b This amount consists of: Alternate Distribution Service DSM Activity Misc.Under $250,000 $321,995 30,531,891 320,416 $31,174,302TotalAccount456 FERC FORM NO.1 (ED.12-87)Page 450.1 This Page Intentionally Left Blank This Page Intentionally Left Blank Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of ReportNameofRespondent Idaho Power Company This Report Is: (1)pg An Original (2)||A Resubmission SALES OF ELECTRICITY BY RATE SCHEDULES 2015/Q4Endof 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 310-31 1 . 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. Number and I itle of Kate schedule MWh Sold Revenue Average Number of Customers KWh of Sales Per Customer Ft,§venue PerLine No.(f) 1 1 1 ,395 177,955 16,711 0.0988 0.0944 0.0955 0.2449 0.1004 2 3 4 5 6 0.102911,5148 9 1 4,860 2,228,695 98,088 1,479,750 0.1214 0.0647 0.0732 0.0722 0.1779 0.0579 0.0636 0.0584 0.0793 0.0861 0.0513 0.0647 11 12 13 14 15 19,820,482 6,409,000 44,359,667 101,548 1 1 ,745 280,700,000 16 17 18 19 20 21 22 23 108,022 0.070124 25 26 2,456 17,503 5,353 0.0863 0.1314 0.0629 0.1631 27 28 29 30 31 12,385 0.125832 33 34 35 36 37 38 39 40 41 27,215 0.0817 0.0785 0.0817 042 43 27,403 FERC FORM NO.1 (ED.12-95)Page 304 ^ This Report Is: s Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 (1)An Original (2)A Resubmission SALES FOR RESALE (Account 447) 1 .Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the Purchased Power schedule (Page 326-327). 2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. 3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the supplier includes projected load for this service in its system resource planning).In addition,the 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. Actual Demand (MW) Average Average Monthly NCP Demand Monthly CFTDemand FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Statistical Classifi cation Name of Company or Public Authority (Footnote Affiliations) Line No. (e)(f)(a)(b)(c)(d) n/a n/aOSn/a1ADMInvestorServices,Inc. n/a n/aSFWSPPn/a2ArizonaPublicServiceCo. n/a n/aWSPPn/a3AvistaCorp.SF n/aWSPPn/a n/a4BasinElectricPowerCooperativeSF n/a n/a n/aSFWSPP5BlackHillsPowerInc. OS n/a n/a n/aWSPP6BlackHillsPowerInc. n/a n/aSFWSPPn/a7BonnevillePowerAdministration n/a n/aSFWSPPn/a8BPEnergyCompany n/a n/aSFWSPPn/a9CalpineEnergyServices,L.P. n/aWSPPn/a n/a10CargillPowerMarketsLLCSF OS n/a n/a n/a11CargillPowerMarketsLLCWSPP OS n/a n/a12CargillPowerMarketsLLCISDAn/a n/a n/aWSPPn/a13CityofAnaheimSF n/a n/aWSPPn/a14ClatskaniePUDSF 0 00SubtotalRQ 0 0Subtotalnon-RQ 0 0 0 0Total Page 310FERCFORMNO.1 (ED.12-90) This Report Is: (1)[x]An Original (2)f-)A Resubmission SALES FOR RESALE (Account 447)(Continued) Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 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. REVENUE LineMegaWattHoursTotal($) (h+i+j)Other ChargesEnergyChargesDemandCharges No.Sold ($)($)($) (i)(k)(g)(h)iil 1-861,190 -861,190 264,00064,0004,400 31,230,08572,813 1,230,085 454,0302,118 54,030 516,80584516,805 61,200 1,200150 7653,025653,02532,888 862,46462,4642,400 94,5004,500300 1038,2451,810 38,245 1117,690 17,6902,353 121,128,634 1,128,634 13919,472919,47237,200 143,1341603,134 0 0000 30,887,26126,516,513 4,370,7481,254,136 0 4,370,748 30,887,2611,254,136 0 26,516,513 Page 311FERCFORMNO.1 (ED.12-90) This Report Is: [X]An Original (2)[~~1 A Resubmission SALES FOR RESALE (Accounl 447) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report (1)2015/Q4Endof 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. Actual Demand (MW) Average Average Monthly NCP Demanr Monthly CPlDemand FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Statistical Classifi cation Name of Company or Public Authority (Footnote Affiliations) Line No. (d)(e)(f)(b)(c)(a) n/an/aWSPPn/a1EDFTradingNorthAmerica,LLC SF n/an/aWSPPn/a2EnergyKeepersSF n/a n/aWSPPn/aSF3EugeneElectricBoard n/an/a n/a4ExelonGenerationCompany.LLC SF WSPP n/an/a n/a5GrantCountyPublicUtilityDistrict#2 SF WSPP n/an/a n/aSFWSPP6IberdrolaRenewables,Inc. n/an/a n/aOS7IberdrolaRenewables,Inc. n/an/a n/aOSWSPP8IberdrolaRenewables,Inc. n/an/aOSn/a9JeffriesBache n/an/a n/a10LosAngelesDepartmentofWater&Power SF WSPP n/an/a n/aOSISDA11MacquarieEnergyLLC n/an/a n/aOSWSPP12MacquarieEnergyLLC n/an/a n/aISDA13MorganStanleyCapitalGroupInc.SF n/a n/aOSn/a14MorganStanleyCapitalGroupInc.ISDA 0 00SubtotalRQ 000Subtotalnon-RQ 0 00Total Page 310.1FERCFORMNO.1 (ED.12-90) This Report Is: (1)fx]An Original (2)||A Resubmission SALES FOR RESALE (Account 4-17}(Continued) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 201 5/Q4 Name of Respondent Idaho Power Company 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 Jine 24. 10.Footnote entries as required and provide explanations following all required data. REVENUE LineMegaWattHoursTotal($) (h+i+j)Other ChargesEnergyChargesDemandCharges No.Sold ($)($)($) (i)(k)(g)(h)(j) 11,438,7601,438,76051,000 222022010 373,38473,3843,437 43,412,5863,412,586153,345 550,60650,6062,163 6305,566305,56613,600 717,11317,113 816,47216,472 92,361,4742,361,474 104,362,2004,362,200148,400 11215,438215,438 12272272 13833,497833,49743,627 145,3595,359401 00000 30,887,2614,370,748026,516,5131,254,136 30,887,2614,370,74826,516,5131,254,136 0 Page 311.1FERCFORMNO.1 (ED.12-90) This Report Is: (1)m An Original (2)[~|A Resubmission SALES FOR RESALE {Account 447) Year/Period of Report End of 2015/Q4 Date of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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 sen/ice 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. Actual Demand (MW) Average "Average Monthly NCP Deman<Monthly CPTOemand FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Statistical Classifi cation Name of Company or Public Authority (Footnote Affiliations) Line No. (f)(d)(e)(a)(b)(c) n/a n/aOSn/aWSPP1MorganStanleyCapitalGroupInc. n/an/a n/aSFWSPP2NevadaPowerCompany,dba NVEnergy n/an/a n/aOSWSPP3NevadaPowerCompany,dba NVEnergy n/an/a n/aOSWSPP4NevadaPowerCompany,dba NX/Energy n/a n/an/aSFWSPP5NorthwesternEnergy n/a n/aOSn/aWSPP6NorthwesternEnergy n/a n/an/aSFWSPP7PacifiCorpInc. n/a n/aOSn/aWSPP8PacifiCorpInc. n/an/a n/aOS9PacifiCorpInc.T-7 n/an/a n/aWSPP10PortlandGeneralElectricCompanySF n/a n/aOSn/a11PortlandGeneralElectricCompanyWSPP n/a n/aOSn/aT-712PortlandGeneralElectricCompany n/a n/aOSn/aWSPP13PortlandGeneralElectricCompany n/an/a n/aWSPP14PowerexCorp.SF 000SubtotalRQ 000Subtotalnon-RQ 000Total Page 310.2FERCFORMNO.1 (ED.12-90) This Report Is: XjAn Original Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 (1) ^)A Resubmission(2) SALES FOR RESALE (Account 447)(Continued) OS -for other service,use this category only for those services which cannot be placed in the above-defined categories,such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote. AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting years.Provide an explanation in a footnote for each adjustment. 4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ" in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter "Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k) 5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under which service,as identified in column (b),is provided. 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. REVENUE LineMegaWattHours Sold Total ($) (h+i+j)Other ChargesEnergyChargesDemandCharges No. ($)($)($) 0)(k)(h)(9)JO. 1574,949 574,949 2299,299299,29918,161 3191,688191,68814,846 410,766 10,766 568,0223,428 68,022 627,490 27,4903,375 7173.8629,544 173,862 85,6005,600400 91,8051,80587 101,311,42257,704 1,311,422 1126,420 26,4201,672 1272724 1320,13020,130 14119,981119,9819,610 0 0000 30,887,26126,516,513 4,370,7481,254,136 0 4,370,748 30,887,2611,254,136 0 26,516,513 Page 311.2FERCFORMNO.1 (ED.12-90) ?ate of Report (Mo,Da,Yr) 04/15/2016 This Report Is: (1)[x]An Original (2)[~~|A Resubmission SALES FOR RESALE (Account 447) Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company 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. Actual Demand (MW)FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Statistical Classifi cation Name of Company or Public Authority (Footnote Affiliations) Line Average Average Monthly NCP Demand Monthly CP DemandNo. (f)(e)(c)(d)(b)(a) n/an/aOSWSPPn/a1PowerexCorp, n/an/an/aSFWSPP2PugetSoundEnergy,Inc. n/an/an/aOST-73PugetSoundEnergy,Inc. n/a n/an/aSFWSPP4RainbowEnergyMarketingCorporation n/an/a n/aWSPP5SeattleCityLightSF n/an/aOSWSPPn/a6SeattleCityLight n/an/aWSPPn/a7ShellEnergyNorthAmerica(US),L.P,SF n/an/aOSWSPPn/a8ShellEnergyNorthAmerica(US),L.P. n/an/aOSn/aWSPP9ShellEnergyNorthAmerica(US),L.P. n/a n/an/aOST-710SierraPacificPowerCo.,dba NV Energy n/an/a n/aWSPP11SnohomishCountyPUDSF n/an/aWSPPn/aSF12TalenEnergyMarketing,LLC n/an/aOSWSPPn/a13TalenEnergyMarketing,LLC n/an/an/aOSWSPP14TalenEnergyMarketing,LLC 000SubtotalRQ 000Subtotalnon-RQ 000Total Page 310.3FERCFORMNO.1 (ED.12-90) This Report Is: [XjAn Original Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 (1) (2)||A Resubmission SALES FOR RESALE (Account 447)(Continued) OS -for other service,use this category only for those services which cannot be placed in the above-defined categories,such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote. AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting years.Provide an explanation in a footnote for each adjustment. 4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ" in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter "Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k) 5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under which service,as identified in column (b),is provided. 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 (NOP)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. REVENUE LineMegaWattHoursTotal($) (h+i+j)Other ChargesEnergyChargesDemandCharges No.Sold ($)($)($) (i)(k)(h)(g)(j) 129,34529,34510,358 2303,898303,89814,746 339439422 469,80069,8004,200 5274,040274.04011,628 62,825 2,825425 76,048,1706,048,170301,897 815015025 9476,119476,119 101,1451,14558 1133,75233,7521,081 1231,60331,6031,863 137,2327,232 141,9501,950350 00000 30,887,2614,370,748026,516,5131,254,136 30,887,2614,370,748026,516,5131,254,136 Page 311.3FERCFORMNO.1 (ED.12-90) This Report is: (1)fx]An Original (2)J~jA Resubmission SALES FOR RESALE (Account 447) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company 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. Actual Demand (MW)FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Statistical Classifi cation Name of Company or Public Authority (Footnote Affiliations) Line Average Average Monthly NCP Demand Monthly CP DemandNo. (f)(d)(e)(a)(b)(c) n/an/a n/aTenaskaPowerServicesCo.SF WSPP1 n/an/a n/aOSWSPP2TenaskaPowerServicesCo. n/an/a n/aOSWSPP3TenaskaPowerServicesCo. n/an/a n/aWSPP4TheEnergyAuthority,Inc.SF n/an/aOSn/a5TheEnergyAuthority,Inc.WSPP n/a n/aOSn/aWSPP6TheEnergyAuthority,Inc. n/a n/an/a7TransAltaEnergyMarketing(U.S.)Inc.SF WSPP n/an/a n/a8TransAltaEnergyMarketing(U.S.)Inc.OS WSPP n/an/a n/aAD9PriorYearAdjustments n/an/a n/aAD10TransmissionPenaltyDistribution 11 12 13 14 000SubtotalRQ 000Subtotalnon-RQ 000Total Page 310.4FERCFORMNO.1 (ED.12-90) This Report Is: (1)[X]An Original (2)|A Resubmission SALES FOR RESALE (Account <147)(Continued) Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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 (NOP)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. REVENUE LineMegaWattHours Sold Total ($) (h+i+j)Other ChargesEnergyChargesDemandCharges No. ($)($)($) (i)(k)(g)(h)m 1178,846178,8467,511 240040050 31,7691,769 43,261,5453,261,545173,226 51.625 1,62575 623,13323,133 7819,694819,69434,376 838,53538,535 9194194-6 1024,55024,550 11 12 13 14 00000 30,887,2614,370,74826,516,51301,254,136 30,887,2614,370,74826,516,51301,254,136 Page 311.4FERCFORMNO.1 (ED.12-90) Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:310 Line No.:1 Column:b ADM Investor Services,Inc Futures Account Document,dated May _5^ 2015 Schedule Page:310 Line No.:6 Column:b Non-firm Sales Schedule Page:310 Line No.:11 Column:b Non-firm Sales Schedule Page:310 Line No.:12 Column:b IS DA Master Agreement with Cargill Power Markets,LLC dated June 13,2011 Schedule Page:310.1 Line No.:7 Column:b Iberdrola Renewables,Inc,Capacity Agreement,dated January 16,2015 Schedule Page:310.1 Line No.:8 Column:b Financial Transmission Losses _ Schedule Page:310.1 Line No.:9 Column:b Prudential Bache Commodities (Jeffries Bache),LLC Futures Account Document,dated September 4,2008 Schedule Page:310.1 Line No.:11 Column:b I SPA Master Agreement with Mucqua r i e Energy,LLC dated Apr i I 12,2011 Schedule Page:310.1 Line No.:12 Column:b Financial Transmission Losses —I Schedule Page:310.1 Line No.:14 Column:b Non-firm Sales Schedule Page:310.2 Line No.:J[Column:b Financial Transmission Losses Schedule Page:310.2 Line No.:3 Column:b Non-firm Sales Schedule Page:310.2 Line No.:4 Column:b Financial Transmission Losses Schedule Page:310.2 Line No.:6 Column:b Non-firm Sales Schedule Page:310.2 Line No.:8 Column:b Non-firm Sales Schedule Page:310.2 Line No.:9 Column:b Spinning-or Operating Reserves Schedule Page:310.2 Line No.:11 Column:b Non-firm Sales Schedule Page:310.2 Line No.:12 Column:b Spinning or Operating Reserves Schedule Page:310.2 Line No.:13 Column:b Financial Transmission Losses Schedule Page:310.3 Line No.:1 Column:b Non-firm Sales Schedule Page:310.3 Line No.:3 Column:b Spinning or Operating Reserves {Schedule Page:310.3 Line No.:6 Column:b Non-firm Sales Schedule Page:310.3 Line No.:8 Column:b Non-firm Sales Schedule Page:310.3 Line No.:9 Column:b Financial Transmission Losses Schedule Page:310.3 Line No.:10 Column:b Spinning or Operating Reserves Schedule Page:310.3 Line No.:13 Column:b Financial Transmission Losses Schedule Page:310.3 Line No.:14 Column:b FERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Non-firm Sales Schedule Page:310.4 Line No.:2 Column:b Non-firm Sales Schedule Page:310.4 Line No.:3 Column:b Financial Transmission Losses Schedule Page:310.4 Line No.:5 Column:b Non-firm Sales Schedule Page:310.4 Line No.:6 Column:b Financial Transmission Losses Schedule Page:310.4 Line No.:8 Column:b Financial Transmission Losses Schedule Page:310.4 Line No.:9 Column:b Prior Year Adjustments Schedule Page:310.4 Line No.:10 Column:b Transmission Penalty Distribution FERC FORM NO.1 (ED.12-87)Page 450.2 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnote. Amount for Previous Year Line tfor Yea Account &,moun urrentNo,(c)(a)(b) 1.POWER PRODUCTION EXPENSES1 2 A.Steam Power Generation I3Operation 1,376,7094(500)Operation Supervision and Engineering 5 (501)Fuel 1,287,887 156,172,175131,286,356 6 (502)Steam Expenses 9,791,612 8,741,266 7 (503)Steam from Other Sources 8 (Less)(504)Steam Transferred-Cr, 9 (505)Electric Expenses 1,262,175 1,599,507 10 (506)Miscellaneous Steam Power Expenses 6,676,269 9,598,723 530,52011(507)Rents 432,038 12 (509)Allowances 13 TOTAL Operation (Enter Total of Lines 4 thru 12)150,736,337 178,018,900 14 Maintenance 277,88615(510)Maintenance Supervision and Engineering 16 (51 1)Maintenance of Structures 126,993 878,071 708,308 17 (512)Maintenance of Boiler Plant 13,861,559 10,923,064 6,044,95418(513)Maintenance of Electric Plant 5,412,553 6,923,251 5,806,41519(514)Maintenance of Miscellaneous Steam Plant 20 TOTAL Maintenance (Enter Total of Lines 15 thru 19)27,202,427 23,760,627 201,779,52721TOTALPowerProductionExpenses-Steam Power (Entr Tot lines 1 3 &20)177,938,764 22 B.Nuclear Power Generation 23 Operation 24 (517)Operation Supervision and Engineering 25 (518)Fuel 26 (519)Coolants and Water 27 (520)Steam Expenses 28 (521 )Steam from Other Sources 29 (Less)(522)Steam Transferred-Cr. 30 (523)Electric Expenses 31 (524)Miscellaneous Nuclear Power Expenses 32 (525)Rents 33 TOTAL Operation (Enter Total of lines 24 thru 32) 34 Maintenance 35 (528)Maintenance Supervision and Engineering 36 (529)Maintenance of Structures 37 (530)Maintenance of Reactor Plant Equipment 38 (531 )Maintenance of Electric Plant 39 (532)Maintenance of Miscellaneous Nuclear Plant 40 TOTAL Maintenance (Enter Total of lines 35 thru 39) 41 TOTAL Power Production Expenses-Nuc.Power (Entr tot lines 33 &40) 42 C.Hydraulic Power Generation 43 Operation 5,700,46044(535)Operation Supervision and Engineering 45 (536)Water for Power 5,798,402 9,070,347 7,316,134 46 (537)Hydraulic Expenses 47 (538)Electric Expenses 14,907,949 14,097,825 1,530,4531,623,508 5,675,338 5,732,59148(539)Miscellaneous Hydraulic Power Generation Expenses 235,266 259.70549(540)Rents 50 TOTAL Operation (Enter Total of Lines 44 thru 49)37,310,810 34,637,168 51 C.Hydraulic Power Generation (Continued) 52 Maintenance 53 (541)Mainentance Supervision and Engineering 120,335 122,182 1,120,484 1,387,36954(542)Maintenance of Structures 575,444 366,30755(543)Maintenance of Reservoirs,Dams,and Waterways 2,279,58456(544)Maintenance of Electric Plant 2,655,929 2,860,095 2,554,63857(545)Maintenance of Miscellaneous Hydraulic Plant 6,710,08058TOTALMaintenance(Enter Total of lines 53 thru 57)7,332,287 59 TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 &58)44,643,097 41,347,248 Page 320FERCFORMNO.1 (ED.12-93) Name of Respondent Idaho Power Company Date of Report (Wo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)pg An Original (2)||A Resubmission ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures,explain in footnote. Amount for Previous YearLineAccountTnoun urrent or earNo.(a)(b)(c) 60 D.Other Power Generation 61 Operation 813,87562(546)Operation Supervision and Engineering 646,633 45,068,83163(547)Fuel 54,944,643 64 (548)Generation Expenses 4,603,907 3,596,219 905,57465(549)Miscellaneous Other Power Generation Expenses 66 (550)Rents 934,376 67 TOTAL Operation (Enter Total of lines 62 thru 66)61,129,559 50,384,499 68 Maintenance 69 (551)Maintenance Supervision and Engineering 70 (552)Maintenance of Structures 363,695 378,067 71 (553)Maintenance of Generating and Electric Plant 72 (554)Maintenance of Miscellaneous Other Power Generation Plant 71,909 86,516 1,391,4281,270,216 1,856,01173TOTALMaintenance(Enter Total of lines 69 thru 72)1,705,820 74 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 &73)62,835,379 52,240,510 75 E.Other Power Supply Expenses 237,121,89976(555)Purchased Power 217,596,604 77 (556)System Control and Load Dispatching 78 (557)Other Expenses 2,436 -1,242 20,615,245 25,139,587 262,260,24479TOTALOtherPowerSupplyExp(Enter Total of lines 76 thru 78) 80 TOTAL Power Production Expenses (Total of lines 21,41,59,74 &79) 238,214,285 523,631,525 557,627,529 2.TRANSMISSION EXPENSES81 82 Operation 83 (560)Operation Supervision and Engineering 4,136,382 4,019,284 84 55,42585(561.1)Load Dispatch-Reliability 86 (561.2)Load Dispatch-Monitor and Operate Transmission System 87 (561.3)Load Dispatch-Transmission Service and Scheduling 1,757,323 1,673,701 926,5551,159,643 88 (561 .4)Scheduling,System Control and Dispatch Services 89 (561.5)Reliability,Planning and Standards Development 90 (561 .6)Transmission Service Studies 91 (561.7)Generation Interconnection Studies 21,585 38,422i 92 (561 .8)Reliability,Planning and Standards Development Services 93 (562)Station Expenses 94 (563)Overhead Lines Expenses 2,633,328 2,458,270 669,240967,338 95 (564)Underground Lines Expenses 96 (565)Transmission of Electricity by Others 6,279,133 6,081,299 18,27497(566)Miscellaneous Transmission Expenses 2,365 3,284,85098(567)Rents 3,084,849 99 TOTAL Operation (Enter Total of lines 83 thru 98)20,041,946 19,225,320 100 Maintenance 169,505101(568)Maintenance Supervision and Engineering 1 02 (569)Maintenance of Structures 157,051 26,64512,690 103 (569.1)Maintenance of Computer Hardware 23,408 9,454 960,142104(569.2)Maintenance of Computer Software 867,398 42,031105(569.3)Maintenance of Communication Equipment 106 (569.4)Maintenance of Miscellaneous Regional Transmission Plant 107 (570)Maintenance of Station Equipment 29,123 3,702,5503,286,329 3,198,420108(571)Maintenance of Overhead Lines 2,935,312 109 (572)Maintenance of Underground Lines 110 (573)Maintenance of Miscellaneous Transmission Plant 1,593 8,110,340111TOTALMaintenance(Total of lines 101 thru 110)7,311,311 112 TOTAL Transmission Expenses (Total of lines 99 and 111)27,353,257 27,335,660 Page 321FERCFORMNO.1 (ED.12-93) Year/Period of ReportNameofRespondent Idaho Power Company This Report Is: (1)m An Original (2)A Resubmission ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 2015/Q4Endof If the amount for previous year is not derived from previously reported figures,explain in footnote. Amount forPreviousYear&Line Account moun urrent or earNo.(c)(a)(b) 113 3.REGIONAL MARKET EXPENSES 114 Operation 115 (575.1)Operation Supervision 116 (575.2)Day-Ahead and Real-Time Market Facilitation 117 (575.3)Transmission Rights Market Facilitation 1 1 8 (575.4)Capacity Market Facilitation 119 (575.5)Ancillary Services Market Facilitation 120 (575.6)Market Monitoring and Compliance 121 (575.7)Market Facilitation,Monitoring and Compliance Services 122 (575.8)Rents 123 Total Operation (Lines 115 thru 122) 124 Maintenance 125 (576.1)Maintenance of Structures and Improvements 126 (576.2)Maintenance of Computer Hardware 127 (576.3)Maintenance of Computer Software 128 (576.4)Maintenance of Communication Equipment 129 (576.5)Maintenance of Miscellaneous Market Operation Plant 130 Total Maintenance (Lines 125 thru 129) 131 TOTAL Regional Transmission and Market Op Expns (Total 123 and 130) 132 4.DISTRIBUTION EXPENSES 133 Operation 4,289,300 4,028,859134(580)Operation Supervision and Engineering 135 (581)Load Dispatching 3,643,1333,897,253 1,339,544 1,180,321136(582)Station Expenses 3,968,009 3,138,798137(583)Overhead Line Expenses 2,525,0082,889,346138(584)Underground Line Expenses 87,956 76,902,1 39 (585)Street Lighting and Signal System Expenses 4,769,220 4,424,696140(586)Meter Expenses 784,157 694,859141(587)Customer Installations Expenses 142 (588)Miscellaneous Expenses 6,041,032 5,788,865 466,127262,071143(589)Rents 28,327,888 25,967,568144TOTALOperation(Enter Total of lines 134 thru 143) 145 Maintenance 16,45110,627146(590)Maintenance Supervision and Engineering 1 47 (591 )Maintenance of Structures 3,950,8243,630,618148(592)Maintenance of Station Equipment 14,203,471 13,906,165149(593)Maintenance of Overhead Lines 604,456 630,375150(594)Maintenance of Underground Lines 151 (595)Maintenance of Line Transformers 148,12536,603 486,847 531,740152(596)Maintenance of Street Lighting and Signal Systems 767,987 735,448 418,635 1 53 (597)Maintenance of Meters 289,620154(598)Maintenance of Miscellaneous Distribution Plant 20,337,763155TOTALMaintenance(Total of lines 146 thru 154)20,030,229 48,358,117 46,305,331156TOTALDistributionExpenses(Total of lines 144 and 155) 157 5.CUSTOMER ACCOUNTS EXPENSES 158 Operation 484,451 503,846159(901)Supervision 1,843,348 1,698,642160(902)Meter Reading Expenses 15,508,388 16,630,398161(903)Customer Records and Collection Expenses 3,319,967 6,715,796162(904)Uncollectible Accounts 395 95163(905)Miscellaneous Customer Accounts Expenses 21,156,549 25,548,777164TOTALCustomerAccountsExpenses(Total of lines 159 thru 163) Page 322FERCFORMNO.1 (ED.12-93) Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)|A Resubmission ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 If the amount for previous year is not derived from previously reported figures,explain in footnote. Amount for Previous Year£VLineAccountmounurrentor earNo.(c)(a)(b) 165 6.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 166 Operation 167 (907)Supervision 593,673807,713 34,149,782168(908)Customer Assistance Expenses 37,606,989 374,524169(909)Informational and Instructional Expenses 424,680 696,365735,552170(910)Miscellaneous Customer Service and Informational Expenses 35,814,344171TOTALCustomerServiceandInformationExpenses(Total 167 thru 170)39,574,934 7.SALES EXPENSES172 173 Operation 174 (91 1 )Supervision 175 (912)Demonstrating and Selling Expenses 176 (913)Advertising Expenses 79,720 177 (916)Miscellaneous Sales Expenses 178 TOTAL Sales Expenses (Enter Total of lines 174 thru 177)79,720 179 8.ADMINISTRATIVE AND GENERAL EXPENSES 180 Operation 73,163,83773,062,858181(920)Administrative and General Salaries 17,437,094182(921)Office Supplies and Expenses 14,719,911 26,120,468 27,257,584183(Less)(922)Administrative Expenses Transferred-Credit 4,705,1468,177,858184(923)Outside Services Employed 3,461,411185(924)Property Insurance 3,382,607 6,125,0556,644,800186(925)Injuries and Damages 187 (926)Employee Pensions and Benefits 188 (927)Franchise Requirements 61,971,16945,004,540 3,457,8383,616,257189(928)Regulatory Commission Expenses 190 (929)(Less)Duplicate Charges-Cr. 453,160191(930.1)General Advertising Expenses 618,107 4,907,4155,444,853192(930.2)Miscellaneous General Expenses 176193(931)Rents 2,000 148,424,717134,553,323194TOTALOperation(Enter Total of lines 181 thru 193) 195 Maintenance 7,508,482196(935)Maintenance of General Plant 5,817,078 197 TOTAL Administrative &General Expenses (Total of lines 194 and 196)155,933,199140,370,401 848,564,840198TOTALElecOpandMaintExpns(Total 80,1 12,1 31 ,156,1 64,1 71 ,1 78,1 97)800,524,503 Page 323FERCFORMNO.1 (ED.12-93) This Report Is: (1)[xjAn Original (2)J 'A Resubmission RCHASED POWER (Account 555) (Including power exchanges) Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 PU 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. Actual Demand (MW)Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line Average Monthly NCP Demand Monthly CP Demand AverageNo. (a)(b)(c)(d)(e)(f) 1 AgPower Jerome /Double A Digester LU N/A N/A N/A 2 Allan Ravenscroft/Malad River LU .488Mw 3 Baker City Hydro LU N/A N/A N/A 4 Bannock County,Idaho N/A N/ALU N/A 5 Bennett Creek Wind Farm N/ALU N/A N/A 6 Bettencourt DryCreek Biofactory LU N/A N/A N/A 7 Big Sky West Dairy Digester LU N/A N/A N/A 8 Big Wood Canal Company 9 Black Canyon #3 N/ALU N/A N/A 10 Jim Knight LU N/A N/A N/A 1 1 Sagebrush LU N/A N/A N/A 12 Black Canyon Bliss N/A N/ALU N/A 13 Blind Canyon Hydro N/ALU N/A N/A 14 Branchflower/Trout Company LU N/A N/A N/A Total Page 326FERCFORMNO.1 (ED.12-90) This Report Is: [X]An Original Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company (1) B(2)A Resubmission PURCHASED POWER(Account 5S5)(Continued) (Including power exchanges) AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting years.Provide an explanation in a footnote for each adjustment. 4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as identified in column (b),is provided. 5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum metered hourly (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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. COST/SETTLEMENT OF POWERPOWEREXCHANGES LineMegaWattHours Purchased Total (j+k+l) of Settlement ($) Demand Charges Energy Charges Other ChargesMegaWattHours Received MegaWatt Hours Delivered No. ffi (?)(?)(m)(I)(h)(i)G)(g) 12,160,8572,160,85725,577 2213,55957,887155,6721,401 310,69510,695278 4434,633434,6338,705 52,210,264 2,210,26435,670 6790,198790,19810,600 7545,582545,5828,739 8 918,42018,420257 1069,79969,799951 1162,07062,070832 121,0941,09442 13184,552184,5523,972 1449,39649,396688 204,436,381 10,345,099 217,596,6042,815,124276,510 162,2393,788,934 Page 327FERCFORMNO.1 (ED.12-90) This Report is: [^]An Original Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) (2)||A Resubmission pumn?ppoMAa™t555) 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 ofthe 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. Actual Demand (MW) Average Statistical Classifi cation FERC Rate Schedule or Tariff Number AverageNameofCompanyorPublicAuthority (Footnote Affiliations) Line Monthly Billing Demand (MW) Average Monthly NCP Demand Monthly CP DemandNo. (e)(f)(a)(b)(c)(d) LU N/A N/A N/A1BurleyButteWindPark LU N/A N/A N/A2BypassLimited N/A N/A N/A3CampReedWindParkLU N/A N/A4Cargilllnc./B6 Anaerobic Digester LU N/A N/A N/A5CassiaGulchWindParkLUN/A 6 Cassia Wind Farm LU N/A N/A N/A N/A N/A N/A7CityofCove,Oregon /Mill Creek LU N/A N/A8CityofHaileyLUN/A N/A9CityofPocatelloLUN/A N/A LU N/A N/A N/A10ClearSpringsFoodInc. 11 Clifton E.Jenson/Birch Creek LU .05 Mw N/A N/A12ColdSpringsWindfarm,LLC LU N/A 13 Consolidated Hydro Inc./Enel LU N/A N/A N/A14BarberDam Total Page 326.1FERCFORMNO.1 (ED.12-90) This Report Is: (1)fx]An Original (2)I A Resubmission Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 PURCHASED POWER(Account 555)(Continued} (Including power exchanges) AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting years.Provide an explanation in a footnote for each adjustment. 4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as identified in column (b),is provided. 5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum metered hourly (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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. POWER EXCHANGES COST/SETTLEMENT OF POWER LineMegaWattHours Purchased MegaWatt Hours Received MegaWatt Hours Delivered Demand Charges Energy Charges Other Charges Total (j+k+l) of Settlement ($)No. ($)($) (i)(j)(k.(I)(m)(g)(h) 12,888,444 2,888,44451,243 21,463,91527,344 1,463,915 34,403,82352,909 4,403,823 4732,5818,474 732,581 5 6978,06120,563 978,061 73,479 244,601 244,601 81,076151,076 984,4731,133 84,473 10332,8953,420 332,895 1117,500 31,56234014,062 123,049,70344,366 3,049,703 13 149,370 485,620 485,620 217,596,6043,788,934 276,510 162,239 2,815,124 204,436,381 10,345,099 Page 327.1FERCFORMNO.1 (ED.12-90) This Report Is: (1)f)T|An Original (2)[A Resubmission RCHASED POWER (Account 555) (Including power exchanges) Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 PU 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. Actual Demand (MW) Average Monthly NCP Demand Monthly CP Demand Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line AverageNo. (a)(c)(f)(b)(d)(e) 1 Dietrich Drop LU N/A N/A N/A 2 GeoBon #2 LU N/A N/A N/A 3 Lowline #2 N/A N/A N/ALU 4 Rock Creek #2 N/A N/ALUN/A 5 Contractors Power Group Inc./Mile 28 N/ALUN/A N/A 6 Crystal Springs Hydro LU N/A N/A N/A 7 Curry Cattle Company LU .084Mw 8 David McCollum/Canyon Springs N/A N/ALUN/A 9 David R Snedigar LU N/A N/A N/A 10 Desert Meadow Wind Farm LU N/A N/A N/A 1 1 Eightmile Hydro Corp N/A N/A N/ALU 12 Faulkner Brothers Hydro Inc.N/A N/ALUN/A OS13FisheriesDevelopment N/A N/A N/A 14 Fossil Gulch Wind LU N/A N/A N/A Total Page 326.2FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)HA Resubmission Date of Report {Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 D POWERjAccoun^555^^(Continued)PUR'CHA 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 (NOP)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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. COST/SETTLEMENT OF POWERPOWEREXCHANGES LineMegaWattHours Purchased Demand Charges Energy Charges Other Charges Total (j+k+l) of Settlement ($) MegaWatt Hours Received MegaWatt Hours Delivered No. ($)($)(m)(j)(k:(I)(g)(h)(i) 1802,944 802,94414,262 2228,100 228,1003,031 3537,227537,22710,091 4328,832 328,8326,250 5337,984 337,9844,766 6659,848659,8489,621 757,53774426,796 30,741 88,0748,074482 997,333 97,3331,386 103,531,906 3,531,90651,328 1175,76575,7651,378 12274,398 274,3983,540 1319,937 19,9371,205 141,245,178 1,245,17821,790 204,436,381 10,345,099 217,596,604162,239 2,815,1243,788,934 276,510 Page 327.2FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: (1)[XjAn Original (2)[A Resubmission PURCHASED POWER (/(Including power excb ?ate of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Accoui anges rjt 555) 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. Actual Demand (MW)Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line Average Average Monthly NCP Demand Monthly CP DemandNo. (d)(e)(f)(a)(b)(c) N/A N/A1G2EnergyHiddenHollowLUN/A N/A2GoldenValleyWindParkN/A N/ALU 3 Hammett Hill Windfarm,LLC N/A N/A N/ALU 4 Hazelton B Power Company N/A N/A N/ALU N/A N/A N/A5HeadofUCanalLU N/A N/AN/A6HighMesaEnergyLU 7 H.K.Hydro Mud Creek S &S N/A N/A N/ALU N/A N/A N/A8HorseshoeBendHydroLU N/A N/A9HorseshoeBendWind/United Materials LU N/A N/A N/A10HotSpringsWindFarmN/ALU 1 1 Idaho Winds /Sawtooth Wind Project N/A N/A N/ALU N/A N/A N/A12JRSimplotCo.LU N/A N/A13J.M.Miller/Sahko Hydro LU N/A N/A N/A14JamesB.Howell /CHI Elk Creek LU N/A Total Page 326.3FERCFORMNO.1 (ED.12-90) Date of Report (Mo.Da,Yr) 04/15/2016 This Report Is: (1)[X|An Original (2)A Resubmission Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company SED POWER(Accounl 555)(Contmued)f ncluding power exchanges) PURCHA 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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401, line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401 ,line 13. 9.Footnote entries as required and provide explanations following all required data. COST/SETTLEMENT OF POWERPOWEREXCHANGES LineMegaWattHours Purchased MegaWatt Hours Delivered Demand Charges Energy Charges Other Charges Total (j+k+l) of Settlement ($) MegaWatt Hours Received No. ($)($) (I)(m)0)(k:(g)(h)(i) 11,347,228 1,347,22821,162 21,625,86028,758 1,625,860 33,479,3773,479,37750,491 41,651,8241,651,82423,244 5273,969 273,9693,449 63,911,669 3,911,66980,916 7137,200 137,2001,605 83,015,6883,015,68842,403 9881,159 881,15915,404 102,041,07233,111 2,041,072 113,952,3923,952,39249,976 124,288,2634,288,26380,768 1393,768 93,7681,244 14265,983 265,9834,181 217,596,604204,436,381 10,345,099162,239 2,815,1243,788,934 276,510 Page 327.3FERCFORMNO.1 (ED.12-90) This Report Is: (1)|x|An Original (2)||A Resubmission PURCHASED POWER (Account 555) (Including power exchanges) Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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. Actual Demand (MW) Average Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line Average Monthly NCP Demand Monthly CP DemandNo. (e)(f)(d)(b)(c)(a) N/AN/ALUN/A1JohnRLeMoyne N/AN/AN/A2Kasel&Witherspoon LU N/AN/AN/A3KootenaiElectricCooperative/Fighti LU N/AN/A N/ALU4KoyleHydroInc. N/AN/ALUN/A5Lateral10Ventures N/AN/AN/A6LemhiHydroPowerCo./Schaffner LU N/AN/AN/ALU7LimeWind N/AN/AN/ALU8LittleMacPowerCo./Cedar Draw N/AN/A N/ALU9LittleWoodRiverIrrigationDistrict N/AN/AN/ALU10MagicReservoirHydro N/AN/AN/ALU11MainlineWindfarm N/AN/A N/ALU12MarcoRancher's Irrigation Inc. N/AN/A131MarysvilleHydroPartners/Falls River LU N/A N/AN/AN/A14LUMilnerDamWindPark Total Page 326.4FERCFORMNO.1 (ED.12-90) This Report Is: X]An Original Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 (1) PUftCHASlD (2)A Resubmission POWER(Account 555)(Continued)(ncluding power exchanges) AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting years.Provide an explanation in a footnote for each adjustment. 4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as identified in column (b),is provided. 5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum metered hourly (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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401 ,line 13. 9.Footnote entries as required and provide explanations following all required data. COST/SETTLEMENT OF POWERPOWEREXCHANGES LineMegaWattHours Purchased Total G+k+l) of Settlement ($) Demand Charges Energy Charges Other ChargesMegaWattHours Received MegaWatt Hours Delivered No. ($)($)(m)(I)(j)(k.(g)(h)(i) 135,83635,836644 2307,307307,3073,429 3960,262960,26211,750 4235,927235,9272,494 5383,764383,7645,927 688,57888,5781,188 7448,194448,1946,089 8358,462358,4625,460 9166,850166,8502,298 10279,222279,2225,570 113,328,9703,328,97048,257 12211,453211,4533,021 132,564,1602,564,16040,347 142,640,4932,640,49347,105 217,596,604204,436,381 10,345,099162,239 2,815,1243,788,934 276,510 Page 327.4FERCFORMNO.1 (ED.12-90) This Report Is: (1)[x]An Original (2)[~~|A Resubmission RCHASED POWER (Account 555) (Including power exchanges) Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company PU 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. Actual Demand (MW)FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Statistical Classifi cation Name of Company or Public Authority (Footnote Affiliations) Line Average Monthly NCP Demand Monthly CP Demand AverageNo. (f)(d)(e)(a)(b)(c) N/AN/A N/A1MudCreekWhiteHydro,Inc LU N/AN/AN/A2NewEnergyOne/Rock Creek Dairy LU N/AN/A N/A3OregonTrailWindParkLU 4 Owyhee Irrigation District N/AN/A N/A5MitchellButteLU N/AN/A N/A6OwyheeDamLU N/AN/AN/ATunnel#1 LU7 N/AN/A N/A8PaynesFerryWindParkLU 1.389Mw9PigeonCovePowerLU N/AN/AN/A10PilgrimStageStationWindParkLU N/AN/A N/A11PristineSpringsInc#1 LU N/AN/A N/A12PristineSpringsInc.#3 LU N/AN/A N/A13ReynoldsIrrigationDistrictLU 14 Richard Kaster Total Page 326.5FERCFORMNO.1 (ED.12-90) This Report Is: (1)[x]An Original (2)I A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company SED POWfERfAccount 555}(Continued)[Including power exchanges) FUKCFIa 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 (NOP)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 (I).Explain in a footnote all components ofthe amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line 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. COST/SETTLEMENT OF POWERPOWEREXCHANGES LineMegaWattHours Purchased Demand Charges Energy Charges Other Charges Total (j+k+l) of Settlement ($) MegaWatt Hours Received MegaWatt Hours Delivered No. ($)($) (I)(m)(h)(')0)(k.(g) 134,652 34,652495 29,546 410,768 410,768 31,701,01530,428 1,701,015 4 533,412 33,4121,076 6215,727 215,7278,507 7 84,335,83351,718 4,335,833 9322,895 809,0458,982 486,150 101,577,456 1,577,45628,014 1146,69446,694766 1275,18875,1881,289 13104,822 104,8221,394 14 2,815,124 204,436,381 10,345,099 217,596,6043,788,934 276,510 162,239 Page 327.5FERCFORMNO.1 (ED.12-90) This Report is: [X]An Original Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) (2)[A Resubmission rtt 555)PURCHASED POWER (/ (Including power excbAccou anges 1 .Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges. 2.Enter the name of the seller or other 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. Actual Demand (MW) Average Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line Average Monthly NCP Demand Monthly CP DemandNo. (a)(b)(c)(d)(e)(f) 1 Box Canyon LU N/A N/A N/A 2 Briggs Creek LU N/A N/A N/A 3 Riverside Hydro/Mora Drop LU N/A N/A N/A 4 Riverside Investments 5 Arena Drop LU N/A N/A N/A 6 Fargo Drop LU N/A N/A N/A 7 Rock Creek #1 Joint Venture LU 1.732Mw 8 Rockland Wind Project N/A N/ALU N/A 9 Rupert Cogeneration Partners/Magic Val LU N/A N/A N/A 10 Ryegrass Windfarm LU N/A N/A N/A Salmon Falls Wind Park11 LU N/A N/A N/A 12 SE Hazelton A LP N/ALUN/A N/A 13 Shorock Hydro Inc. 14 Shoshone CSPP LU N/A N/A N/A Total Page 326.6FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)I |A Resubmission PURCHASED POWER(Account 555)(Continued) (including power exchanges) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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 (NOP)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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. POWER EXCHANGES COST/SETTLEMENT OF POWER LineMegaWattHours Purchased MegaWatt Hours Received MegaWatt Hours Delivered Other Charges Total (j+k+l) of Settlement ($) Demand Charges Energy Charges No. ($)($) (I)(m)(g)(h)(i)G)(k. 131,593 1131,5931,983 2244,9163,589 244,916 3247,3214,652 247,321 4 5113,516113,5161,501 6194,410 194,4103,498 7991,28810,617 552,508 438,780 813,836,699218,662 13,836,699 95,138,703 5,138,70376,677 103,212,86746,727 3,212,867 112,990,57853,270 2,990,578 121,653,08723,982 1,653,087 13 14116,0181,258 116,018 162,239 2,815,124 204,436,381 10,345,099 217,596,6043,788,934 276,510 Page 327.6FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)||A Resubmission RCHASED POWER If (Including power exert Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 PU Accoui anges rit 555) 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 ofthe 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. Actual Demand (MW) Average Monthly NCP Demand Monthly CP Demand FERC Rate Schedule or Tariff Number Statistical Classifi cation Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line AverageNo. (b)(c)(d)(e)(f)(a) N/A1Shoshone#2 LU N/A N/A N/A2SnakeRiverPotteryLUN/A N/A 3 South Forks Joint Venture/Lowline Cana LU N/A N/A N/A 4 Tamarack Energy Partnership LU 4.942Mw OS N/A N/A N/A5Tasco-Nampa OS N/A6Tasco-Twin Falls N/A N/A 7 Ted S.Sorenson/Tiber Dam LU N/A N/A N/A 8 Thousand Springs Wind Park N/A N/A N/ALU N/A N/A N/A9TuanaGulchWindParkLU N/A10TuanaSpringsExpansionLUN/A N/A 1 1 Twin Falls Energy/Lowline Midway Hydro LU N/A N/A N/A N/A N/A N/A12TwoPondsWindfarmLU N/A13WhiteWaterRanchLUN/A N/A N/A14WilliamArkoosh/Littlewood LU N/A N/A Total Page 326.7FERCFORMNO.1 (ED.12-90) This Report is: [X]An Original Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) a(2)A Resubmission FOrCHTS^TGWEfTfAccount 555)(Continued) (including power exchanges) AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting years.Provide an explanation in a footnote for each adjustment. 4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as identified in column (b),is provided. 5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter the monthly average billing demand in column (d),the average monthly non-coincident peak (NOP)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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401 ,line 13. 9.Footnote entries as required and provide explanations following all required data. POWER EXCHANGES COST/SETTLEMENT OF POWER LineMegaWattHours Purchased MegaWatt Hours Received Total (j+k+l) of Settlement ($) Demand Charges Energy Charges Other ChargesMegaWattHours Delivered No. to(?)(?) (m)(9)(h)(i)G)(I) 1163,659 163,6592,308 349 223,85623,856 32,002,99027,677 2,002,990 42,966,3491,576,498 1,389,85129,409 510,41210,412483 68 71,674,26029,844 1,674,260 81,485,7851,485,78526,491 91,330,238 1,330,23823,774 104,183,74662,944 4,183,746 11515,8508,456 515,850 3,507,588 123,507,58851,309 1340,536 40,536587 14233,3933,071 233,393 217,596,6042,815,124 204,436,381 10,345,0993,788,934 276,510 162,239 Page 327.7FERCFORMNO.1 (ED.12-90) This Report Is: (1)fx]An Original (2)||A Resubmission PURCHASED POWER (Account 555) (Including power exchanges) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. Actual Demand (MW) Average Monthly NCP Demand Monthly CP Demand Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line AverageNo. (a)(b)(c)(d)(e)(f) 1 Littlewood River Ranch II N/A N/A N/ALU 2 Willis and Betty Deveny/Shingle Creek N/A N/A N/ALU 3 Wilson Power Company N/A N/ALUN/A N/A4YahooCreekWindParkLU N/A N/A 5 Prior Period Overpayment Recovery 6 Scheduling Deviation 7 Other Purchased Power OS8ADMInvestorServicesInc N/A N/A N/A 9 Arizona Public Service Co.SF WSPP N/A N/A N/A 10 Avista Corp.OS N/A N/A N/AT-12 1 1 Avista Corp.N/ASFWSPP N/A N/A OS12AvistaCorp.WSPP N/A N/A N/A 13 Basin Electric Power Cooperative SF WSPP N/A N/A N/A 14 Black Hills Power Inc.WSPP N/A N/A N/ASF Total Page 326.8FERCFORMNO.1 (ED.12-90) This Report Is: (1)[X|An Original (2)[~]A Resubmission Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company PURCFiA-flndu^power^Ch'antel)'0 1 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 (NOP)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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401 ,line 13. 9.Footnote entries as required and provide explanations following all required data. COST/SETTLEMENT OF POWERPOWEREXCHANGES LineMegaWattHours Purchased Other Charges Total (j+k+l) of Settlement ($) MegaWatt Hours Received MegaWatt Hours Delivered Demand Charges Energy Charges No. ($)($) (g)(h)0)0)(k.(I)(m) 11,16774 1,167 262,02580562,025 31,920,418 1,920,41827,057 44,382,89452,415 4,382,894 5-8,976 -8,976 62,190 7 8-1,064,614 -1,064,614 934,096 1,047,016 1,047,016 1053753721 111,952,680 1,952,68075,515 12215,447 215,447 1314911,513 11,513 141,100 1,10020 3,788,934 276,510 162,239 2,815,124 204,436,381 10,345,099 217,596,604 Page 327.8FERCFORMNO.1 (ED.12-90) This Report is: [X]An Original Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company (1) (2)||A Resubmission PURCHASED POWER (Account 555)(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 ofthe 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. Actual Demand (MW) Average Monthly NCP Demand Monthly CP Demand Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line AverageNo. (e)(f)(d)(b)(c)(a) N/AOSN/A N/AWSPPBonnevillePowerAdministration1 N/AOSN/AWSPPN/A2BonnevillePowerAdministration N/AN/AWSPPN/ASF3BonnevillePowerAdministration N/AN/AN/A4CalpineEnergyServices,L.P.SF WSPP N/AN/A N/ASFWSPP5CargillPowerMarketsLLC N/AOSN/AISDAN/A6CargillPowerMarketsLLC N/AN/ASFWSPPN/A7ChelanCoPUD N/AN/AOSN/AWSPP8ChelanCoPUD N/AOSN/A N/AISDA9CitigroupEnergyInc. N/AN/ASFWSPPN/A10CityofAnaheim N/AN/AWSPPN/ASF11ClatskaniePUD N/A N/AN/A12EDFTradingNorthAmerica,LLC SF WSPP N/A N/AOSN/A13EDFTradingNorthAmerica,LLC WSPP N/AN/ASFWSPPN/A14EnergyKeepers Total Page 326.9FERCFORMNO.1 (ED.12-90) Tilts Report Is: (1)[xj An Original (2)||A Resubmission SeD POWER(Account 555)(Cdntinued)(Including power exchanges) Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 PURCHA 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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. POWER EXCHANGES COST/SETTLEMENT OF POWER LineMegaWattHours Purchased Demand Charges Energy Charges Other Charges Total (j+k+l) of Settlement ($) MegaWatt Hours Received MegaWatt Hours Delivered No. (?)(?) (I)(m)(g)0)(j)\k(h) 1297,481297,481 23,512 3,512135 32,926,124 2,926,124103,286 4485,020 485,02012,898 5441,070441,07018,450 6540.762 540,762 7137,652137,6525,200 81271275 9151,944151,944 102,006 2,00676 119,100 9,100833 122,250,5452,250,54560,385 13697,010697,01010,495 1411,93665C11,936 217,596,604162,239 2,815,124 204,436,381 10,345,0993,788,934 276,510 Page 327.9FERCFORMNO.1 (ED.12-90) This Report Is: (1)fx]An Original (2)r~|A Resubmission Name of Respondent Idaho Power Company Date of Report {Mo.Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof RCHASED POWER {Account 555)(Including power exchanges)PU 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. Actual Demand (MW) Average Monthly NCP Demand Monthly CP Demand FERC Rate Schedule or Tariff Number Statistical Classifi cation Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line AverageNo. (a)(b)(c)(d)(e)(f) WSPP N/A N/A1EugeneWater&Electric Board SF N/A WSPP N/A2ExelonGenerationCompany,LLC SF N/A N/A 3 Grant CO Public Utility District #2 -OS WSPP N/A N/A N/A 4 Grant CO Public Utility District #2 -SF WSPP N/A N/A N/A 5 IBERDROLA RENEWABLES,Inc.WSPP N/A N/ASFN/A N/A6J.Aran &Company SF WSPP N/A N/A OS7JefferiesBache N/A N/A N/A OS8MacquarieEnergyLLC ISDA N/A N/A N/A 9 Morgan Stanley Capital Group Inc.ISDA N/A N/ASFN/A N/A N/A10NevadaPowerCompany,DBA NV Energy SF WSPP N/A OS11NevadaPowerCompany,DBA NV Energy WSPP N/A N/A N/A 12 Nobles Americas Energy Solutions LLC SF WSPP N/A N/A N/A 13 Northwestern Energy OS N/A N/AT-7 N/A WSPP N/A14NorthwesternEnergySFN/A N/A Total Page 326.10FERCFORMNO.1 (ED.12-90) This Report Is: (1)[x An Original (2)fn A Resubmission Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 CHAFED POWERfAccounl 555)^(Continued)Pur 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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. POWER EXCHANGES MegaWatt Hours Received COST/SETTLEMENT OF POWER LineMegaWattHours Purchased Energy ChargesMegaWattHours Delivered Demand Charges Other Charges Total (j+k+l) of Settlement ($)No. (?)(?)(g)(h)(i)0)(k:(i)(m) 12,075 49,842 49,842 215,625 392,480 392,480 310273273 420,475 617,147 617,147 564,883 1,581,907 1,581,907 630,800 1,101,100 1,101,100 7-14,108 -14,108 8-286,198 -286,198 9113,679 3,197,264 3,197,264 1021,949 898,271 898,271 116,703 6,703 126,400 218,208 218,208 1321532532 145,427 102,523 102,523 3,788,934 276,510 2,815,124 204,436,381 217,596,604162,239 10,345,099 Page 327.10FERCFORMNO.1 (ED.12-90) This Report Is: (1)[xj An Original (2)|A Resubmission PURCHASED POWER (Account 555)(Including power exchanges) Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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 ofthe contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less than five years. SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one year or less. LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and 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. Actual Demand (MW) Average Monthly NCP Demand Monthly CP Demand Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line AverageNo. (c)(d)(e)(f)(a)(b) OS N/A N/A N/A1PacifiCorpInc.T-13 N/A N/A2PacifiCorpInc.SF WSPP N/A N/A N/AOSWSPPN/A3PacifiCorpInc. N/AOSN/A N/A4PortlandGeneralElectricCompanyT-14 N/A N/A N/A5PortlandGeneralElectricCompanySFWSPP N/A N/A N/A6PowerexCorp.SF WSPP OS N/A N/AN/A7PugetSoundEnergy,Inc.T-9 N/AN/A N/A8PugetSoundEnergy,Inc.SF WSPP N/A N/A N/A9RainbowEnergyMarketingCorporationSFWSPP N/A N/A10SaltRiverProjectSFWSPPN/A N/AOSWSPPN/A N/A11SeattleCityLight N/A N/A N/A12SeattleCityLightSFWSPP N/A N/A N/A13ShellEnergyNorthAmerica(US),L.P.SF WSPP OS N/A N/A N/A14SierraPacificPowerCo.,dba NV Energ T-55 Total Page 326.11FERCFORMNO.1 (ED.12-90) This Report is: (1)fx]An Original Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company H(2)A Resubmission PURCHAfln^^^poie^Cexchangli)^'5"iiSued' 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 (I).Explain in a footnote all components ofthe amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line 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. POWER EXCHANGES COST/SETTLEMENT OF POWER LineMegaWattHours Purchased MegaWatt Hours Received MegaWatt Hours Delivered Demand Charges Energy Charges Other Charges Total (j+k+l) of Settlement ($)No. ($)($) (I)(m)(g)(h)(i)(j) 1992,575 2,575 216,900 16,900690 3212,313 212,313 431826826 523,016 759,724 759,724 65,078,264 5,078,264120,289 794994936 828,130 681,348 681 ,348 940010,112 10,112 102,811,045 2,811,045124,717 1135735714 1213,189 360,555 360,555 1387,416 2,937,085 2,937,085 141,537 1,53758 3,788,934 276,510 162,239 2,815,124 204,436,381 10,345,099 217,596,604 Page 327.11FERCFORMNO.1 (ED.12-90) This Report Is: (!)[x]An Original (2)||A Resubmission PURCHASED POWER (Account 555} (Including power exchanges) Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company ?ate of Report (Mo.Da,Yr) 04/15/2016 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. Actual Demand (MW)Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line Average Monthly NCP Demand Monthly CP Demand AverageNo. (b)(c)(d)(e)(f)(a) OS N/A N/A1SierraPacificPowerCo.,dba NV Energ WSPP N/A N/A2SnohomishCountyPUDSFWSPPN/A N/A OS WSPP N/A N/A N/A3TacomaPower SF WSPP N/A N/A N/A4TacomaPower WSPP N/A N/A5TalenEnergySFN/A OS N/A N/AWSPPN/A6TalenEnergy 7 Tenaska Power Services Co.SF WSPP N/A N/A N/A SF WSPP N/A N/A N/A8TheEnergyAuthority,Inc. N/A N/A9TransAltaEnergyMarketing(U.S.)Inc.SF WSPP N/A WSPP N/ASFN/A N/A10TurlockIrrigationDistrict 1 1 Raft River Energy I LLC N/A N/A N/ALU N/A N/A N/A12TelocasetWindPowerPartnersLLCLUAPP-A N/A N/A13NealHotSpringsUnit#1 LU N/A N/AOS14OregonSolarCustomersN/A N/A Total Page 326.12FERCFORMNO.1 (ED.12-90) This Report Is: (1)[XJAn Original (2)IA Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company PURCHASED POWE ft/Acraun^55^(Continued) 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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401 ,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401 , line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. COST/SETTLEMENT OF POWERPOWEREXCHANGES LineMegaWattHours Purchased Energy Charges Other Charges Total (j+k+l) of Settlement ($) MegaWatt Hours Received MegaWatt Hours Delivered Demand Charges No. ($)($) (m)(j)K (I)(g)(h)(i) 1311311 221,83021,8301,125 375753 4152,250152,2504,050 52,818,56982,444 2,818,568 6210,309 210,3095,517 781,2512,787 81,251 8466,92419,144 466,924 91,786,1581,786,15850,951 1033,41233,4121,680 114,868,3604,868,36075,595 1216,786,78616,786,786293,122 1318,806,76418,806,764176,868 1424,261 24,261820 10,345,099 217,596,604162,239 2,815,124 204,436,3813,788,934 276,510 Page 327.12FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: (1)|x|An Original (2)|]A Resubmission PURCHASED POWER (Account 555) (Including power exchanges) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. Actual Demand (MW) Average Monthly NCP Demand Monthly CP Demand Statistical Classifi cation FERC Rate Schedule or Tariff Number Average Monthly Billing Demand (MW) Name of Company or Public Authority (Footnote Affiliations) Line AverageNo. (c)(d)(e)(f)(a)(b) N/A1PriorYearAdjustmentsADN/A N/A 2 Power Exchanges N/A3AvistaCorpEXN/A N/A N/AEXN/A N/A4BonnevillePowerAdministration N/A N/A N/A5NorthwesternEnergyEX EX N/A6PacifiCorpInc.N/A N/A N/A7SierraPacificPowerCo.,dba NV Energ EX N/A N/A N/AEXN/A N/A8ClatskaniePUD153 9 Other Transactions 10 Acctg Valuation of Clatskanie PUD OS N/AOSN/A N/A11DemandResponseAvoidedEnergy N/A N/A N/A12PacifiCorpLossRepaymentOS N/A N/A13BlackThunderTestBurnOSN/A 14 Total Page 326.13FERCFORMNO.1 (ED.12-90) This Report Is: ^]An Original Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) s(2)A Resubmission PURCHASED PpWER(Account 555)(Continued) (Including power exchanges) AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting years.Provide an explanation in a footnote for each adjustment. 4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as identified in column (b),is provided. 5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum metered hourly (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 (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401, line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. POWER EXCHANGES COST/SETTLEMENT OF POWER LineMegaWattHours Purchased MegaWatt Hours Received MegaWatt Hours Delivered Demand Charges Energy Charges Other Charges Total (j+k+l) of Settlement ($)No. (?)(?) (I)(m)(9)(h)0)(j)(k. 1237237-6 2 3359 466,231 5448 6144,521 97,125 71,691 865,399 62,975 9 10114,584 114,584 116,701,2636,701,263 1264,775 132,526,094 2,526,094 14 217,596,604204,436,381 10,345,0993,788,934 276,510 162,239 2,815,124 Page 327.13FERCFORMNO.1 (ED.12-90) Date of Report Year/Period of ReportNameofRespondentThisReportis: (1)X An Original (2)_A Resubmission (Mo,Da,Yr) 2015/Q404/15/2016IdahoPowerCompany FOOTNOTE DATA Schedule Page:326 Line No.:2 Column:e Unavailable Schedule Page:326 Line No.:2 Column:f Unavailable Schedule Page:326.1 Line No.:11 Column:e Unavailable Schedule Page:326.1 Line No.:11 Column:f Unavailable Schedule Page:326.2 Line No.:7 Column:e Unavailable Schedule Page:326.2 Line No.:7 Column:f Unavailable Schedule Page:326.2 Line No.:13 Column:b Non-Firm Purchases Schedule Page:326.3 Line No.:4 Column:a Ida West,a subsidiary o_f Idaho Power Company,has partial ownership of these projects-. Schedule Page:326.4 Line No.:13 Column:a Ida West,a subsidiary of Idaho Power Company,has partial ownership of these projects. Schedule Page:326.5 Line No.:9 Column:e Unavailable Schedule Page:326.5 Line No.:9 Column:f Unavailable Schedule Page:326.6 Line No.:7 Column:e Unavailable Schedule Page:326.6 Line No.:7 Column:f Unavailable Schedule Page:326.7 Line No.:3 Column:a Ida West,a subsidiary of Idaho Power Company,has _partial ownership of these projects ¦ Schedule Page:326.7 Line No.:4 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:326.7 Line No.:4 Column:e Unavailable Schedule Page:326.7 Line No.:4 Column:f Unavailable Schedule Page:326.7 Line No.:5 Column:b Non-Firm Purchases Schedule Page:326.7 Line No.:6 Column:b Non-Firm Purchases Schedule Page:326.8 Line No.:3 Column:a Ida West,a subsidiary of Idaho Power Company,has partial ownership of these projects. Schedule Page:326.8 Line No.:6 Column:a Difference between booked and scheduled energy. Schedule Page:326.8 Line No.:8 Column:b ADM Investor Services,Inc Futures Account Document,dated May 5,2015 Schedule Page:326.8 Line No.:10 Column:b Spinning or Operating Reserves _ Schedule Page:326.8 Line No.:12 Column:b Financial Transmission Losses __ Schedule Page:326.9 Line No.:1 Column:b Financial Transmission Losses Schedule Page:326.9 Line No.:2 Column:b Spinning or Operating Reserves I FERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:326.9 Line No.:6 Column:b ISDA Master Agreement With Cargill Power Markets,LLC,dated June 13,2011 Schedule Page:326.9 Line No.:8 Column:b Spinning or Opera:ing Reserves Schedule Page:326.9 Line No.:9 Column:b ISDA Master Agreement with C :•igroup l'.".ov :;y PLC dated March 7,2011 Schedule Page:326.9 Line No.:13 Column:b Unit Contingent Purchases 'Schedule Page:326.10 Line No.:3 Column:b Spinning or Operating Reserves Schedule Page:326.10 Line No.:7 Column:b Prudential Bache Commodities,LLC (Jefferies Bache)Futures Account Document,dated September 4,2008 and contract ended on May 19,2015. Schedule Page:326.10 Line No.:8 Column:b ISDA Master Agreement with Macquarie Energy,LLC dated April 12,2011 Schedule Page:326.10 Line No.:11 Column:b Financial Transmission Losses Schedule Page:326.10 Line No.:13 Column:b Spinning or Operating Reserves Schedule Page:326.11 Line No.:1 Column:b Spinning or Operating Reserves Schedule Page:326.11 Line No.:3 Column:b Financial Transmission Losses __ Schedule Page:326.11 Line No.:4 Column:b Spinning or Operating Reserves Schedule Page:326.11 Line No.:7 Column:b Spinning or Opera'ing Reserves Schedule Page:326.11 Line No.:11 Column:b Spinning or Operating Reserves Schedule Page:326.11 Line No.:14 Column:b Spinning or Operating Reserves Schedule Page:326.12 Line No.:1 Column:b Financial Transmission Losses Schedule Page:326.12 Line No..^3 Column:b Spinning or Operating Reserves Schedule Page:326.12 Line No.:6 Column:b Unit Contingent Purchases Schedule Page:326.12 Line No.:14 Column:b Schedule 88 Oregon Solar Schedule Page:326.13 Line No.:1 Column:b Out of period adjustments Schedule Page:326.13 Line No.:3 Column:b Financial Transmission Losses Schedule Page:326.13 Line No.:4 Column:b Financial Transmission Losses Schedule Page:326.13 Line No.:5 Column:b Financial Transmission Losses Schedule Page:326.13 Line No.:6 Column:b Financial Transmission Losses Schedule Page:326.13 Line No.:7 Column:b Financial Transmission Losses Schedule Page:326.13 Line No.:8 Column:b Energy exchange between Clatskanie PUD and Idaho Power Company at Arrowrock Dam. Schedule Page:326.13 Line No.:10 Column:b Energy exchange between Clatskanie PUD and Idaho Power Company at Arrowrock Dam. J 1 1 : FERC FORM NO.1 (ED.12-87)Page 450.2 This Page Intentionally Left Blank Name of Respondent Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A ResubmissionIdahoPowerCompany 2015/Q4 FOOTNOTE DATA Schedule Page:326.13 Line No.:11 Column:b Incentive program for customers to reduce demand during p.eak hours Schedule Page:326.13 Line No.:12 Column:b Repa yine r.of transmisssion losses Schedule Page:326.13 Line No.:13 Column:b Coal supply test burn at Jim Bridger Plant FERC FORM NO.1 (ED.12-87)Page 450.3 This Report ts: [X]An Original Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report (1)2015/Q4Endof TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling') (2)A Resubmission 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. Payment By (Company of Public Authority) (Footnote Affiliation) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Statistical Classifi cation Energy Received From (Company of Public Authority) (Footnote Affiliation) Line No. (a)(b)(c)(d) FNOBonnevillePowerAdministration-OTEC Oregon Trails Electric Co-op1BonnevillePowerAdministration ADOregonTrailsElectricCo-op2BonnevillePowerAdministration-OTEC Bonneville Power Administration FNO3BonnevillePowerAdministration-USBR Bonneville Power Administration United States Bureau of Reclamati AD4BonnevillePowerAdministration-USBR Bonneville Power Administration United States Bureau of Reclamati FNO5BonnevillePowerAdministration-PF Priority Firm CustomersBonnevillePowerAdministration ADPriorityFirmCustomers6BonnevillePowerAdministration-PF Bonneville Power Administration FNO7PacifiCorp-Imnaha PacifiCorp West PacifiCorp West AD8PacifiCorp-Imnaha PacifiCorp WestPacifiCorpWest OLF9MilnerIrrigationDistrictUnitedStatesBureauofReclamatiMilnerIrrigationDistrict OS10UnitedStatesBureauofIndianAffairsBonnevillePowerAdministrationUnitedStatesBureauofIndianAf OS11ShellEnergyNorthAmerica(US),L.P.Seattle City Light Bonneville Power Administration OSUnitedMaterialsofGreatFallsNorthWestern/PacifiCorp East Idaho Power Company12 OS13UnitedMaterialsofGreatFallsPacifiCorpEastIdahoPowerCompany OS14UnitedMaterialsofGreatFallsSierraPacificPowerPacifiCorpEast AD15UnitedMaterialsofGreatFalls 16 LFP17PacifiCorpInc.PacifiCorp East PacifiCorp East LFP18PacifiCorpInc.PacifiCorp East Bonneville Power Administration LFP19PacifiCorpInc.PacifiCorp East PacifiCorp West LFP20PacifiCorpInc.Idaho Power CompanyIdahoPowerCompany LFPPacifiCorpWest21PacifiCorpInc.PacifiCorp East LFP22ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Bonneville Power Administration 23 NF24BlackHillsPower NF25BonnevillePowerAdminstrationNorthWestern/PacifiCorp East Bonneville Power Administration NF26BonnevillePowerAdminstrationNorthWestern/PacifiCorp East Sierra Pacific Power NFBonnevillePowerAdministration27BonnevillePowerAdminstrationBonnevillePowerAdministration NFSierraPacificPower28BonnevillePowerAdminstrationBonnevillePowerAdministration NF29BonnevillePowerAdminstrationBonnevillePowerAdministrationAvista NF30BonnevillePowerAdminstrationSierraPacificPowerAvista AD31BonnevillePowerAdministration AD32Cargill-Alliant NFNorthWestern/PacifiCorp East PacifiCorp East33IberdrolaRenewablesLLC 34 TOTAL Page 328FERCFORMNO.1 (ED.12-90) This Report Is: (1)[X]An Original (2)IA Resubmission Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 TRANSMISSION OP ELECTRICITY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') 5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract designations under which service,as identified in column (d),is provided. 6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column (g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the contract. 7.Report in column (h)the number of megawatts of 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. FERC Rate Schedule of Tariff Number Point of Receipt (Subsatation or Other Designation) Point of Delivery (Substation or Other Designation) Billing Demand TRANSFER OF ENERGY MegaWatt Hours Delivered Line MegaWatt Hours Received No.(MW) (e)(0 (g)(h)(i)0) 9 336,735 336,735 1 9 2 9 297,100 3297,100 9 4 9 1,260,4691,260,469 5 9 6 9 2,067 2,067 7 9 8 Legacy 9,393Minidoka,Idaho Various in Idaho 99,393 Legacy LaGrande,Oregon 16,261 10VariousinIdaho16,261 4 277,687 11277,687 5/6 66 12 5/6 7,539 7.53S 13 5/6 7,859 7,859 14 5/6 15 16 7/8 BORA 663,949 663,949 17KPRT 7/8 BORA LAGRANDE 69,227 1869,227 7/8 BOFtA 287,668HURR287,668 19 7/8 470,041JBWTHMWY470,041 20 7/8 KPRT HURR 121,062 121,062 21 7/8 LYPK LAGRANDE 21,675 21,675 22 23 7/8 24 7/8 BPAT.NWMT LAGRANDE 1,369 1,369 25 7/8 BPAT.NWMT 266 26M345266 7/8 LAGRANDE 776LAGRANDE776 27 7/8 LAGRANDE M345 10,813 10,813 28 7/8 LOLO LAGRANDE 3,193 3,193 29 7/8 LOLO 1,956 1,956 30M345 7/8 31 7/8 32 7/8 40BPAT.NWMT BRDY 40 33 34 0 5,920,350 5,920,350 Page 329FERCFORMNO.1 (ED.12-90) This Report Is:Date of Report (1)[^J An Original (Mo.Da,Vr) (2)||A Resubmission 04/15/2016 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1 ) (Including transactions referred to as 'wheeling') Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 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. Statistical Classifi cation Energy Received From (Company of Public Authority) (Footnote Affiliation) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Payment By (Company of Public Authority) (Footnote Affiliation) Line No. (d)(a)(b)(c) NFNorthWestern/PacifiCorp East Sierra Pacific Power1IberdrolaRenewablesLLC NFPacifiCorpEastSierraPacificPower2IberdrolaRenewablesLLC NF3IberdrolaRenewablesLLCPacifiCorpEastBonnevillePowerAdministration NF4IberdrolaRenewablesLLCIdahoPowerCompanyPacifiCorpEast NF5IberdrolaRenewablesLLCIdahoPowerCompanySierraPacificPower NFPacifiCorpEastSierraPacificPower6IberdrolaRenewablesLLC NFPacifiCorpEast7IberdrolaRenewablesLLCBonnevillePowerAdministration NFSierraPacificPower8IberdrolaRenewablesLLCBonnevillePowerAdministration NF9IberdrolaRenewablesLLCAvistaPacifiCorpEast NF10IberdrolaRenewablesLLCAvistaSierraPacificPower NF11IberdrolaRenewablesLLCSierraPacificPowerBonnevillePowerAdministration NFIberdrolaRenewablesLLCPacifiCorpWestPacifiCorpEast12 AD13IberdrolaRenewablesLLC NFSierraPacificPower14MacQuarieCookBonnevillePowerAdministration NFNorthWestern/PacifiCorp East PacifiCorp East15MorganStanleyCapitalGroupInc. NFIdahoPowerCompany16MorganStanleyCapitalGroupInc.NorthWestern/PacifiCorp East NF17MorganStanleyCapitalGroupInc.NorthWestern/PacifiCorp East Bonneville Power Administration NF18MorganStanleyCapitalGroupInc.NorthWestern/PacifiCorp East Sierra Pacific Power SFPNorthWestern/PacifiCorp East PacifiCorp West19MorganStanleyCapitalGroupInc. NFPacifiCorpEastBonnevillePowerAdministration20MorganStanleyCapitalGroupInc. NFSierraPacificPower21MorganStanleyCapitalGroupInc.PacifiCorp East NF22MorganStanleyCapitalGroupInc.NorthWestern/PacifiCorp East PacifiCorp East NFNorthWestern/PacifiCorp East PacifiCorp East23MorganStanleyCapitalGroupInc. NFNorthWestern/PacifiCorp East Bonneville Power Administration24MorganStanleyCapitalGroupInc. NFSierraPacificPower25MorganStanleyCapitalGroupInc.NorthWestern/PacifiCorp East SFP26MorganStanleyCapitalGroupInc.NorthWestern/PacifiCorp East PacifiCorp West NF27MorganStanleyCapitalGroupInc.PacifiCorp East NorthWestern/PacifiCorp East NFPacifiCorpEastPacifiCorpEast28MorganStanleyCapitalGroupInc. NFIdahoPowerCompany29MorganStanleyCapitalGroupInc.PacifiCorp East NF30MorganStanleyCapitalGroupInc.PacifiCorp East PacifiCorp West NF31MorganStanleyCapitalGroupInc.PacifiCorp East Bonneville Power Administration NF32MorganStanleyCapitalGroupInc.PacifiCorp East Avista NFPacifiCorpEastSierraPacificPower33MorganStanleyCapitalGroupInc. 34 TOTAL Page 328.1FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)]|A Resubmission TRSR'S'MrS5T0N"0F'ElKTRTC'ITYTO"FTOTRERS'(AccouTii'456)(Continued) (Including transactions reffered to as 'wheeling') Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. Point of Receipt (Subsatation or Other Designation) Point of Delivery (Substation or Other Designation) BillingFERCRate Schedule of TRANSFER OF ENERGY Megawatt Hours Delivered LineDemandMegaWattHours Received No.(MW)Tariff Number (i)0)(f)(g)(h)(e) 115 115 17/8 BPAT.NWMT M345 40 2407/8 BRDY M345 6262 37/8 GSHN LAGRANDE 3,286 43,2867/8 BORAHMWY 635 635 57/8 HMWY M345 140 61407/8 JBSN M345 1,669 1,665 77/8 LAGRANDE BORA 9,565 9,565 87/8 LAGRANDE M345 40 40 97/8 LOLO BORA 1,762 1,762 107/8 LOLO M345 1,214 1,214 11LAGRANDE7/8 M345 250 250 12BORA7/8 SMLK 137/8 379 143797/8 LAGRANDE M345 153093097/8 AVAT.NWMT BORA 25 25 167/8 AVAT.NWMT HMWY 856 856 177/8 AVAT.NWMT LAGRANDE 47,673 47,673 187/8 AVAT.NWMT M345 29,450 1929,4507/8 AVAT.NWMT M345 204104107/8 BORA LAGRANDE 3,187 3,187 217/8 BORA M345 1,350 1,350 22BORA7/8 BPAT.NWMT 612 612 237/8 BPAT.NWMT BRDY 6,720 24LAGRANDE6,7207/8 BPAT.NWMT 6,527 6,527 257/8 BPAT.NWMT M345 5,382 5,382 267/8 BPAT.NWMT M345 19 19 277/8 BRDY AVAT.NWMT 540540 287/8 BRDY BORA 607 607 29HMWY7/8 BRDY 10 10 30HURR7/8 BRDY 10,379 10,379 31LAGRANDE7/8 BRDY 186 186 32LOLO7/8 BRDY 37,611 37,611 337/8 BRDY M345 34 0 5,920,350 5,920,350 Page 329.1FERCFORMNO.1 (ED.12-90) This Report Is: (1)[xj An Original (2)A Resubmission Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 TRANSMISSION ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling') 1 .Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,other public authorities, qualifying facilities,non-traditional utility suppliers and ultimate customers for the quarter. 2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c). 3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to. Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote any ownership interest in or 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. Statistical Classifi cation Energy Received From (Company of Public Authority) (Footnote Affiliation) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Payment By (Company of Public Authority) (Footnote Affiliation) Line No. (d)(b)(c)(a) SFPPacifiCorpWest1MorganStanleyCapitalGroupInc.PacifiCorp East NFPacifiCorpEast2MorganStanleyCapitalGroupInc.PacifiCorp West NFPacifiCorpEast3MorganStanleyCapitalGroupInc.PacifiCorp West NF4MorganStanleyCapitalGroupInc.PacifiCorp West Sierra Pacific Power NF5MorganStanleyCapitalGroupInc.Idaho Power Company PacifiCorp East NFIdahoPowerCompanyPacifiCorpEast6MorganStanleyCapitalGroupInc. NFIdahoPowerCompanySierraPacificPower7MorganStanleyCapitalGroupInc. NFSierraPacificPower8MorganStanleyCapitalGroupInc.PacifiCorp East SFPPacifiCorpWest9MorganStanleyCapitalGroupInc.PacifiCorp West NFSierraPacificPower10MorganStanleyCapitalGroupInc.Idaho Power Company NF11MorganStanleyCapitalGroupInc.PacifiCorp East PacifiCorp East NF12MorganStanleyCapitalGroupInc.PacifiCorp East Bonneville Power Administration NFSierraPacificPower13MorganStanleyCapitalGroupInc.PacifiCorp East SFPNorthWestern/PacifiCorp East PacifiCorp West14MorganStanleyCapitalGroupInc. NFPacifiCorpEast15MorganStanleyCapitalGroupInc.Bonneville Power Administration SFPPacifiCorpEast16MorganStanleyCapitalGroupInc.Bonneville Power Administration NF17MorganStanleyCapitalGroupInc.Bonneville Power Administration PacifiCorp East NFBonnevillePowerAdministrationSierraPacificPower18MorganStanleyCapitalGroupInc. SFPPacifiCorpWest19MorganStanleyCapitalGroupInc.Bonneville Power Administration NFPacifiCorpEast20MorganStanleyCapitalGroupInc.Avista SFPPacifiCorpEast21MorganStanleyCapitalGroupInc.Avista NF22MorganStanleyCapitalGroupInc.PacifiCorp EastAvista NFPacifiCorpEast23MorganStanleyCapitalGroupInc.Avista NFBonnevillePowerAdministration24MorganStanleyCapitalGroupInc.Avista NFSierraPacificPower25MorganStanleyCapitalGroupInc.Avista SFPPacifiCorpWest26MorganStanleyCapitalGroupInc.Avista NFSierraPacificPowerNorthWestern/PacifiCorp East27MorganStanleyCapitalGroupInc. NFNorthWestern/PacifiCorp East28MorganStanleyCapitalGroupInc.Sierra Pacific Power NFPacifiCorpEast29MorganStanleyCapitalGroupInc.Sierra Pacific Power NFSierraPacificPowerPacifiCorpEast30MorganStanleyCapitalGroupInc. NFSierraPacificPowerBonnevillePowerAdministration31MorganStanleyCapitalGroupInc. NFSierraPacificPower32MorganStanleyCapitalGroupInc.Avista AD33MorganStanleyCapitalGroupInc. 34 TOTAL Page 328.2FERCFORMNO.1 (ED.12-90) This Report Is: m An Original Date of Report (Mo,Da,Yr) (2)f |A Resubmission 04/15/2016 TRSWSMrS'SI'Ofil'OF ELECTRICITVFOR OTHERS (Account 456)(Continue3] (Including transactions reffered to as 'wheeling') Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company (1) 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. FERC Rate Schedule of Tariff Number Point of Receipt (Subsatation or Other Designation) Point of Delivery (Substation or Other Designation) Billing Demand TRANSFER OF ENERGY Line Megawatt Hours Received MegaWatt Hours Delivered No.(MW) (j)(h)(i)(e)(f)(g) 13,8857/8 3,885BRDYM345 1.37S 2BORA1,3797/8 ENPR 146 31467/8 ENPR BRDY 8,288 48,2887/8 ENPR M345 804804 57/8 HMWY BORA 134 61347/8 BRDYHMWY 5,033 75,0337/8 HMWY M345 1 ,366 81,3667/8 JBSN M345 4,081 94,0817/8 JBSN M345 287 102877/8 JBWT M345 316 113167/8 BORAJEFF 1 1 ,344 1211,3447/8 LAGRANDEJEFF 13158,131 158,1317/8 JEFF M345 1,450 1,450 147/8 JEFF M345 3,142 3,142 15BOFtA7/8 LAGRANDE 566 16BOFtA5667/8 LAGRANDE 1,844 171,8447/8 LAGRANDE BRDY 27,130 1827,1307/8 LAGRANDE M345 140 191407/8 LAGRANDE M345 6,3566,356 207/8 BOFtALOLO 368 21BORA3687/8 LOLO 507 225077/8 LOLO BRDY 32 23327/8 LOLO JEFF 117 117 247/8 LOLO LAGFtANDE 135,160 25135,1607/8 LOLO M345 191,191 26191,1917/8 LOLO M345 451 274517/8 AVAT.NWMTM345 416416 28BPAT.NWMT7/8 M345 80 29807/8 M345 BRDY 82 30827/8 M345 JEFF 415 314157/8 LAGRANDEM345 95 32957/8 LOLOM345 337/8 34 5,920,35005,920,350 Page 329.2FERCFORMNO.1 (ED.12-90) This Report Is: (1)[X]An Original (2)||A Resubmission Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof TRANSMISSION ELECTRICITY FOR OTHERS (Account 466."I) (Including transactions referred to as 'wheeling') 1 .Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,other public authorities, qualifying facilities,non-traditional utility suppliers and ultimate customers for the quarter. 2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c). 3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to. Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote any ownership interest in or 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. Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Statistical Classifi cation Payment By (Company of Public Authority) (Footnote Affiliation) Energy Received From (Company of Public Authority) (Footnote Affiliation) Line No. (a)(b)(c)(d) NFSierraPacificPower1NevadaPowerCompanyPacifiCorpEast NFSierraPacificPower2NevadaPowerCompanyPacifiCorpEast NF3NevadaPowerCompanyIdahoPowerCompanySierraPacificPower NF4NevadaPowerCompanyPacifiCorpEastSierraPacificPower NF5NevadaPowerCompanySierraPacificPowerBonnevillePowerAdministration NF6NevadaPowerCompanySierraPacificPowerAvista SFPPacifiCorpWest7NevadaPowerCompanyAvista AD8NevadaPowerCompany NF9PacifiCorpInc.PacifiCorp East PacifiCorp West NF10PacifiCorpInc.PacifiCorp East Idaho Power Company NF11PacifiCorpInc.PacifiCorp East PacifiCorp West NF12PacifiCorpInc.PacifiCorp East Sierra Pacific Power NFPacifiCorpEast13PacifiCorpInc.PacifiCorp East SFPPacifiCorpEast14PacifiCorpInc.PacifiCorp East NFPacifiCorpWest15PacifiCorpInc.PacifiCorp East NF16PacifiCorpInc.PacifiCorp East PacifiCorp East NF17PacifiCorpInc.PacifiCorp East Bonneville Power Administration NF18PacifiCorpInc.PacifiCorp West PacifiCorp East SFPPacifiCorpWestPacifiCorpEast19PacifiCorpInc. NFPacifiCorpEast20PacifiCorpInc.PacifiCorp West NFPacifiCorpEast21PacifiCorpInc.PacifiCorp West SFP22PacifiCorpInc.PacifiCorp West PacifiCorp East NFIdahoPowerCompanyPacifiCorpEast23PacifiCorpInc. NFPacifiCorpEast24PacifiCorpInc.Idaho Power Company NFIdahoPowerCompany25PacifiCorpInc.Idaho Power Company NFIdahoPowerCompanyPacifiCorpEast26PacifiCorpInc. NFBonnevillePowerAdministration27PacifiCorpInc.Idaho Power Company NF28PacifiCorpInc.Idaho Power Company Avista NFPacifiCorpEast29PacifiCorpInc.Avista NFPacifiCorpWest30PacifiCorpInc.Avista AD31PacifiCorpInc. NFNorthWestern/PacifiCorp East32PortlandGeneralElectricCompanyPacifiCorpEast NFBonnevillePowerAdministration33PortlandGeneralElectricCompanyPacifiCorpEast 34 TOTAL Page 328.3FERCFORMNO.1 (ED.12-90) This Report Is: (1)[xj An Original (2)I IA Resubmission TRANSMISSION OF FLFCTRIClTYTTTR OTHERS (Account 456)(Contmued] (Including transactions reffered to as 'wheeling') Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. FERC Rate Schedule of Tariff Number Point of Receipt (Subsatation or Other Designation) Point of Delivery (Substation or Other Designation) Billing Demand TRANSFER OF ENERGY MegaWatt Hours Delivered Line MegaWatt Hours Received No.(MW) (e)(f)(g)(h)(i)G) 7/8 BORA M345 2,020 2,020 1 7/8 BRDY M345 1,011 1,011 2 7/8 HMWY M345 750 750 3 7/8 JEFF M345 1,409 1,409 4 7/8 LAGRANDE M345 701 701 5 7/8 LOLO M345 4,065 4,065 6 7/8 LOLO M345 2,400 2,400 7 7/8 8 7/8 BORA ENPR 4,279 4,279 9 7/8 BORA HMWY 745 745 10 7/8 BORA HURR 837 837 11 7/8 BOFtA M345 48 48 12 7/8 BRDY BRDY 1,0611,061 13 7/8 BRDY BRDY 2,2442,244 14 7/8 BRDY ENPR 7,978 7,978 15 7/8 BRDY KPRT 553 553 16 7/8 BRDY LAGRANDE 16,396 16,396 17 7/8 ENPR BORA 136,570 136,570 18 7/8 ENPR BORA 2,176 2,176 19 7/8 ENPR BRDY 884 884 20 7/8 HURR BORA 219 219 21 7/8 HURR BORA 5,604 5,604 22 7/8 JBWT BOFtA 1,126 1,126 23 7/8 JBWT GSHN 51 2451 7/8 JBWT HMWY 4,000 4,000 25 7/8 JBWT KPRT 4,975 4,975 26 7/8 JBWT LAGRANDE 154,480 154,480 27 7/8 JBWT LOLO 1,637 1,637 28 7/8 LOLO BORA 2,239 2,239 29 7/8 LOLO ENPR 8,820 8,820 30 7/8 31 7/8 BORA BPAT.NWMT 250 25C 32 7/8 BORA LAGRANDE 1,670 1,670 33 34 0 5,920,350 5,920,350 Page 329.3FERCFORMNO.1 (ED.12-90) This Report is: §Date of Report (Mo,Da,Yr) 04/15/2016 TRANSMISSION C5F ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling') Year/Period of Report End of 201 5/Q4 Name of Respondent Idaho Power Company (1)An Original (2)A Resubmission 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. Statistical Classifi cation Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Payment By (Company of Public Authority) (Footnote Affiliation) Energy Received From (Company of Public Authority) (Footnote Affiliation) Line No. (d)(b)(c)(a) NFSierraPacificPower1PortlandGeneralElectricCompanyPacifiCorpEast NF2PortlandGeneralElectricCompanyNorthWestern/PacifiCorp East PacifiCorp East NFNorthWestern/PacifiCorp East Sierra Pacific Power3PortlandGeneralElectricCompany NFPacifiCorpEastBonnevillePowerAdministration4PortlandGeneralElectricCompany NFIdahoPowerCompanyPacifiCorpEast5PortlandGeneralElectricCompany NFSierraPacificPower6PortlandGeneralElectricCompanyIdahoPowerCompany NFPacifiCorpEast7PortlandGeneralElectricCompanyIdahoPowerCompany NF8PortlandGeneralElectricCompanyIdahoPowerCompanyBonnevillePowerAdministration NFPacifiCorpEastBonnevillePowerAdministration9PortlandGeneralElectricCompany NFBonnevillePowerAdministrationPacifiCorpEast10PortlandGeneralElectricCompany NFSierraPacificPower11PortlandGeneralElectricCompanyBonnevillePowerAdministration NFSierraPacificPowerNorthWestern/PacifiCorp East12PortlandGeneralElectricCompany NFSierraPacificPowerBonnevillePowerAdministration13PortlandGeneralElectricCompany AD14PortlandGeneralElectricCompany NFSierraPacificPowerNorthWestern/PacifiCorp East15PowerexCorporation SFPNorthWestern/PacifiCorp EastPacifiCorpEast16PowerexCorporation NFPacifiCorpEastPacifiCorpWest17PowerexCorporation NFPacifiCorpEastIdahoPowerCompany18PowerexCorporation NFPacifiCorpEastPacifiCorpEast19PowerexCorporation NFBonnevillePowerAdministration20PowerexCorporationPacifiCorpEast NFSierraPacificPowerPacifiCorpEast21PowerexCorporation NFNorthWestern/PacifiCorp East PacifiCorp East22PowerexCorporation SFPNorthWestern/PacifiCorp East PacifiCorp East23PowerexCorporation NFNorthWestern/PacifiCorp East PacifiCorp East24PowerexCorporation NFIdahoPowerCompanyNorthWestern/PacifiCorp East25PowerexCorporation NFNorthWestern/PacifiCorp East Bonneville Power Administration26PowerexCorporation NFNorthWestern/PacifiCorp East Sierra Pacific Power27PowerexCorporation SFPNorthWestern/PacifiCorp East PacifiCorp West28PowerexCorporation NFNorthWestern/PacifiCorp EastPacifiCorpEast29PowerexCorporation NFPacifiCorpEastIdahoPowerCompany30PowerexCorporation NFPacifiCorpEastBonnevillePowerAdministration31PowerexCorporation NFPacifiCorpEastSierraPacificPower32PowerexCorporation NFPacifiCorpWestPacifiCorpEast33PowerexCorporation 34 TOTAL Page 328.4FERCFORMNO.1 (ED.12-90) This Report Is: [X]An Original j I A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Abcount 456)(Continued) (Including transactions reffered to as 'wheeling') Dale of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company (1) (2) 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. Point of Delivery (Substation or Other Designation) FERC Rate Schedule of Tariff Number Point of Receipt (Subsatation or Other Designation) Billing Demand TRANSFER OF ENERGY MegaWatt Hours Delivered Line MegaWatt Hours Received No.(MW) G)(g)(h)(i)(e)(f) 2 2 17/8 BORA M345 200 200 27/8 BORABPAT.NWMT 100 100 3M3457/8 BPAT.NWMT 10,396 4LAGRANDE10,3967/8 BRDY 1,535BORA1,535 57/8 HMWY 3,900 3,900 67/8 M345HMWY 114114 77/8 BORAJBWT 75 87/8 LAGRANDE 75JBWT 1,435 1,435 9LAGRANDE7/8 JEFF 979 979 10BORA7/8 LAGRANDE 813 813 117/8 LAGRANDE M345 1250507/8 BPAT.NWMTM345 324 324 137/8 LAGRANDEM345 147/8 76 76 157/8 M345AVAT.NWMT 512 512 16BPAT.NWMT7/8 BORA 80 80 177/8 BORA ENPR 525 185257/8 BORA HMWY 3C 19307/8 BORA JEFF 211 211 207/8 BORA LAGRANDE 184184 21M3457/8 BORA 1,558 1,558 22BORA7/8 BPAT.NWMT 23BORA2,613 2,6137/8 BPAT.NWMT 588 588 247/8 BRDYBPAT.NWMT 43 43 25IPCOLOSS7/8 BPAT.NWMT 1,012 1,012 26LAGRANDE7/8 BPAT.NWMT 7,276 7,276 277/8 BPAT.NWMT M345 55,295 55,295 28M3457/8 BPAT.NWMT 213 213 29BPAT.NWMT7/8 BRDY 41 41 307/8 BRDY HMWY 2,849 31LAGRANDE2,8497/8 BRDY 2,4302,430 327/8 M345BRDY 47,641 47,641 33BORA7/8 ENPR 34 5,920,350 5,920,3500 Page 329.4FERCFORMNO.1 (ED.12-90) This Report Is: (1)[x]An Original (2)||A Resubmission TRANSMISSION OF "ELECTRICITY FOR OTHERS (Account 456T) (Including transactions referred to as 'wheeling') Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. Statistical Classifi cation Payment By (Company of Public Authority) (Footnote Affiliation) Energy Received From (Company of Public Authority) (Footnote Affiliation) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Line No. (d)(a)(b)(c) SFP1PowerexCorporationPacifiCorpWestPacifiCorpEast NF2PowerexCorporationPacifiCorpWestPacifiCorpEast NFSierraPacificPower3PowerexCorporationPacifiCorpWest SFP4PowerexCorporationPacifiCorpWestPacifiCorpWest NF5PowerexCorporationPacifiCorpEastBonnevillePowerAdministration NF6PowerexCorporationPacifiCorpEastSierraPacificPower NF7PowerexCorporationIdahoPowerCompanyPacifiCorpEast NF8PowerexCorporationIdahoPowerCompanyPacifiCorpEast NFIdahoPowerCompanySierraPacificPower9PowerexCorporation NFSierraPacificPower10PowerexCorporationPacifiCorpEast NF11PowerexCorporationIdahoPowerCompanyIdahoPowerCompany NF12PowerexCorporationPacifiCorpEastPacifiCorpEast NF13PowerexCorporationPacifiCorpEastPacifiCorpEast NF14PowerexCorporationBonnevillePowerAdministrationPacifiCorpEast NF15PowerexCorporationPacifiCorpEastBonnevillePowerAdministration NFIdahoPowerCompany16PowerexCorporationBonnevillePowerAdministration NFSierraPacificPower17PowerexCorporationBonnevillePowerAdministration SFP18PowerexCorporationBonnevillePowerAdministrationPacifiCorpWest NF19PowerexCorporationPacifiCorpEastAvista NF20PowerexCorporationPacifiCorpEastAvista NF21PowerexCorporationSierraPacificPowerAvista SFP22PowerexCorporationAvistaPacifiCorpWest NF23PowerexCorporationSierraPacificPowerPacifiCorpEast NF24PowerexCorporationSierraPacificPowerNorthWestern/PacifiCorp East NF25PowerexCorporationSierraPacificPowerPacifiCorpEast NF26PowerexCorporationSierraPacificPowerBonnevillePowerAdministration NF27PowerexCorporationPacifiCorpWestPacifiCorpEast NF28PowerexCorporationPacifiCorpWestPacifiCorpEast NFPacifiCorpWestSierraPacificPower29PowerexCorporation AD30PowerexCorporation NFNorthWestern/PacifiCorp East31PugetSoundEnergy,Inc.Sierra Pacific Power NF32PugetSoundEnergy,Inc.Sierra Pacific Power Bonneville Power Administration SFP33ShellEnergyNorthAmerica(US),L.P.PacifiCorp East Sierra Pacific Power 34 TOTAL Page 328.5FERCFORMNO.1 (ED.12-90) This Report is: (1 )|x)An Original Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company (2)||A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account T56)("ContinueT)(Including transactions refferod to as 'wheeling') 5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract designations under which service,as identified in column (d),is provided. 6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column (g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the contract. 7.Report in column (h)the number of megawatts of 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. FERC Rate Schedule of Tariff Number Point of Delivery (Substation or Other Designation) Billing Demand Point of Receipt (Subsatation or Other Designation) TRANSFER OF ENERGY MegaWatt Hours Delivered Line MegaWatt Hours Received No. (MW) G)(e)(9)(h)G)(f) 12,700 112,7007/8 ENPR BORA 1,590 21,5907/8 ENPR BRDY 6,1526,152 37/8 M345ENPR 2,534 47/8 2,534ENPRM345 905 57/8 GSHN LAGRANDE 905 60 67/8 60GSHNM345 44,47544,475 77/8 HMWY BORA 3,587 3,587 87/8 HMWY BRDY 22,74622,746 97/8 HMWY M345 49 49 107/8 JBSN M345 265 117/8 HMWY 265JBWT 25 127/8 BORA 25JEFF 59 13597/8 JEFF BRDY 15,644 14BORA15,6447/8 LAGRANDE 3,6283,628 157/8 LAGRANDE BRDY 27 27 167/8 LAGRANDE IPCOLOSS 56,73256,732 177/8 LAGFtANDE M345 266 187/8 LAGRANDE M345 266 885 19BORA8857/8 LOLO 216 202167/8 LOLO BRDY 2114,872 14,8727/8 LOLO M345 7,598 227/8 LOLO 7,598M345 125 23BORA1257/8 M345 116 241167/8 M345 BPAT.NWMT 50 50 257/8 M345 JEFF 2,764 267/8 LAGRANDE 2,764M345 3,003 27BORA3,0037/8 SMLK 138 281387/8 SMLK BRDY 648 648 297/8 SMLK M345 307/8 1 1 317/8 BPAT.NWMTM345 40 32LAGRANDE407/8 M345 440 334407/8 BORA M345 34 5,920,350 5,920,3500 Page 329.5FERCFORMNO.1 (ED.12-90) This Report Is: (1)[X]An Original Date of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 TRANSMISSION 9 ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling) (2)A Resubmission 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. Statistical Classifi cation Payment By (Company of Public Authority) (Footnote Affiliation) Energy Received From (Company of Public Authority) (Footnote Affiliation) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Line No. (a)(b)(c)(d) NF1ShellEnergyNorthAmerica(US),L.P.PacifiCorp East NorthWestern/PacifiCorp East NF2ShellEnergyNorthAmerica(US),L.P,PacifiCorp East Bonneville Power Administration NF3ShellEnergyNorthAmerica(US),L.P.PacifiCorp East Sierra Pacific Power SFP4ShellEnergyNorthAmerica(US),L.P.PacifiCorp East PacifiCorp West NF5ShellEnergyNorthAmerica(US),L.P.PacifiCorp West Bonneville Power Administration NF6ShellEnergyNorthAmerica(US),L.P.PacifiCorp West Sierra Pacific Power NF7ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Sierra Pacific Power SFP8ShellEnergyNorthAmerica(US),L.P.Idaho Power Company PacifiCorp West NF9ShellEnergyNorthAmerica(US),L.P.Idaho Power Company PacifiCorp East NF10ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Bonneville Power Administration NF11ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Sierra Pacific Power NF12ShellEnergyNorthAmerica(US),L.P.PacifiCorp East Bonneville Power Administration NF13ShellEnergyNorthAmerica(US),L.P.PacifiCorp East Sierra Pacific Power SFP14ShellEnergyNorthAmerica(US),L.P.NorthWestern/PacifiCorp East PacifiCorp West NF15ShellEnergyNorthAmerica(US),L.P,Bonneville Power Administration PacifiCorp East SFP16ShellEnergyNorthAmerica(US),L.P.Bonneville Power Administration PacifiCorp East NF17ShellEnergyNorthAmerica(US),L.P.Bonneville Power Administration Avista NF18ShellEnergyNorthAmerica(US),L.P.Sierra Pacific PowerBonnevillePowerAdministration SFP19ShellEnergyNorthAmerica(US),L.P.PacifiCorp WestBonnevillePowerAdministration NF20ShellEnergyNorthAmerica(US),L.P.Avista Idaho Power Company NF21ShellEnergyNorthAmerica(US),L.P.Avista Bonneville Power Administration NF22ShellEnergyNorthAmerica(US),L.P.Sierra Pacific PowerAvista SFP23ShellEnergyNorthAmerica(US),L.P.PacifiCorp WestAvista SFP24ShellEnergyNorthAmerica(US),L.P.Idaho Power Company PacifiCorp East NF25ShellEnergyNorthAmerica(US),L.P.Idaho Power Company PacifiCorp East SFP26ShellEnergyNorthAmerica(US),L.P.Sierra Pacific Power PacifiCorp East NF27ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Idaho Power Company NF28ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Bonneville Power Administration NF29ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Sierra Pacific Power SFP30ShellEnergyNorthAmerica(US),L.P.Sierra Pacific Power PacifiCorp West NF31ShellEnergyNorthAmerica(US),L.P.Sierra Pacific Power PacifiCorp East NF32ShellEnergyNorthAmerica(US),L.P.Sierra Pacific Power Idaho Power Company NF33ShellEnergyNorthAmerica(US),L.P.Sierra Pacific Power Bonneville Power Administration 34 TOTAL Page 328.6FERCFORMNO.1 (ED.12-90) This Report Is: (1)|x]An Original (2)I IA Resubmission Name of Respondent Idaho Power Company Dale of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof TRANSMIS'SI'ON'OF ELECTRICITY'FOJTOTHERS'(Account 456y(Cbntihi7ed) (Including transactions reffered to as 'wheeling') 5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract designations under which service,as identified in column (d),is provided. 6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column (g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the contract. 7.Report in column (h)the number of megawatts of 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. FERC Rate Schedule of Tariff Number Point of Receipt (Subsatation or Other Designation) Point of Delivery (Substation or Other Designation) Billing Demand TRANSFER OF ENERGY MegaWatt Hours Delivered Line MegaWatt Hours Received No.(MW) (e)(f)(9)(h)(i)G) 7/8 BRDY BPAT.NWMT 15050 7/8 BRDY LAGRANDE 3,387 3,387 2 43,016 37/8 BRDY M345 43,016 7/8 BRDY M345 68,767 68,767 4 7/8 ENPR LAGRANDE 36 36 5 7/8 ENPR M345 1,218 1,218 6 7/8 HMWY 5,144M345 5,144 7 7/8 HMWY 2,417M3452,417 8 7/8 IPCOGEN BRDY 30 30 9 7/8 IPCOGEN 924LAGRANDE 924 10 7/8 IPCOGEN M345 1155 7/8 JEFF LAGRANDE 182 182 12 7/8 JEFF M345 651 13651 7/8 JEFF M345 1,176 141,176 7/8 LAGRANDE BRDY 1,040 1,040 15 7/8 LAGRANDE BRDY 900 900 16 7/8 LAGRANDE LOLO 56 56 17 7/8 LAGRANDE M345 98,756 98,756 18 7/8 LAGRANDE M345 1,216 1,216 19 7/8 LOLO IPCO 56 2056 7/8 LOLO LAGRANDE 68 68 21 7/8 LOLO M345 7,660 7,660 22 7/8 LOLO M345 16,512 16,512 23 7/8 LYPK BORA 230 24230 7/8 LYPK BRDY 19,241 19,241 25 7/8 LYPK BRDY 5,464 5,464 26 7/8 LYPK HMWY 71 71 27 7/8 LYPK LAGRANDE 10,872 10,872 28 7/8 LYPK M345 77,800 77,800 29 7/8 LYPK M345 132,217 132,217 30 7/8 M345 BRDY 50 50 31 7/8 M345 HMWY 248 248 32 7/8 M345 LAGRANDE 4,397 4,397 33 34 0 5,920,350 5,920,350 Page 329.6FERCFORMNO.1 (ED.12-90) This Report Is: [XJ An Original Name of Respondent Idaho Power Company Date of Report {Mo.Da,Vr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) HA Resubmission Transmission of electricity for others (Account 456.1) (including transactions referred lo as 'wheeling') (2) 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. Payment By (Company of Public Authority) (Footnote Affiliation) Energy Received From (Company of Public Authority) (Footnote Affiliation) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Statistical Classifi cation Line No, (a)(b)(c)(d) NF1ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Bonneville Power Administration NF2ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Avista NF3ShellEnergyNorthAmerica(US),L.P.Idaho Power Company Bonneville Power Administration NF4ShellEnergyNorthAmerica(US),L.P.PacifiCorp West Sierra Pacific Power SFP5ShellEnergyNorthAmerica(US),L.P.PacifiCorp West PacifiCorp West AD6ShellEnergyNorthAmerica(US),L.P. NF7TalenEnergyNorthWestern/PacifiCorp East Bonneville Power Administration NF8TalenEnergyPacifiCorpEastIdahoPowerCompany NF9TalenEnergyPacifiCorpEastIdahoPowerCompany NF10TalenEnergyPacifiCorpEastBonnevillePowerAdministration NF11TalenEnergyIdahoPowerCompanyPacifiCorpEast NF12TalenEnergyIdahoPowerCompanySierraPacificPower NF13TalenEnergyPacifiCorpEastPacifiCorpEast NF14TalenEnergyPacifiCorpEastBonnevillePowerAdministration NF15TalenEnergyPacifiCorpEastAvista NF16TalenEnergySierraPacificPowerPacifiCorpEast AD17TalenEnergy NF18TenaskaPowerServicesCo.NorthWestern/PacifiCorp East Sierra Pacific Power NF19TenaskaPowerServicesCo.PacifiCorp East Bonneville Power Administration NF20TenaskaPowerServicesCo.PacifiCorp East Sierra Pacific Power NF21TenaskaPowerServicesCo.PacifiCorp East Sierra Pacific Power NF22TheEnergyAuthority,Inc.PacifiCorp EastNorthWestern/PacifiCorp East SFP23TheEnergyAuthority,Inc.NorthWestern/PacifiCorp East PacifiCorp East NF24TheEnergyAuthority,Inc.NorthWestern/PacifiCorp East Sierra Pacific Power SFP25TheEnergyAuthority,Inc.NorthWestern/PacifiCorp East PacifiCorp West NF26TheEnergyAuthority,Inc.NorthWestern/PacifiCorp EastPacifiCorpEast NF27TheEnergyAuthority,Inc.PacifiCorp East Idaho Power Company NF28TheEnergyAuthority,Inc.PacifiCorp East Bonneville Power Administration NF29TheEnergyAuthority,Inc.Idaho Power Company PacifiCorp East NF30TheEnergyAuthority,Inc.Idaho Power Company PacifiCorp East NF31TheEnergyAuthority,Inc.Idaho Power Company Sierra Pacific Power NF32TheEnergyAuthority,Inc.Bonneville Power Administration PacifiCorp East NF33TheEnergyAuthority,Inc.Bonneville Power Administration PacifiCorp East 34 TOTAL Page 328.7FERCFORMNO.1 (ED.12-90) This Report Is: [X]An Original Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company (1) (2)||A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456")(Continued) (Including transactions reffered to as 'wheeling'} 5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract designations under which service,as identified in column (d),is provided. 6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column (g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the contract. 7.Report in column (h)the number of megawatts of 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. Point of Delivery (Substation or Other Designation) Billing Demand FERC Rate Schedule of Tariff Number Point of Receipt (Subsatation or Other Designation) TRANSFER OF ENERGY MegaWatt Hours Delivered Line MegaWatt Hours Received No. (MW) 0)0)(9)(h)(e)(f) 451 451 1LAGRANDE7/8 MDSK 50 2507/8 MDSK LOLO 135 135 37/8 OBBLPR LAGRANDE 1,082 41,082M3457/8 SMLK 4,1924,192 57/8 SMLK M345 67/8 15 7LAGRANDE157/8 BPAT.NWMT 1,800 81,8007/8 IPCOBRDY 150 91507/8 IPCOEASTBRDY 2,082 102,0827/8 LAGRANDEBRDY 1,340 111,3407/8 HMWY BRDY 129509507/8 HMWY M345 210 210 137/8 JEFF BRDY 447 447 14LAGRANDE7/8 JEFF 175 151757/8 LOLO BRDY 100 161007/8 BRDYM345 177/8 100 18100M3457/8 BPAT.NWMT 167 19167LAGRANDE7/8 BRDY 250 250 207/8 M345BRDY 90C 219007/8 M345JEFF 4,972 224,972BORA7/8 BPAT.NWMT 23400400BORA7/8 BPAT.NWMT 2,368 2,368 247/8 M345BPAT.NWMT 11,713 2511,7137/8 M345BPAT.NWMT 545 26545BPAT.NWMT7/8 BRDY 25 25 277/8 HMWYBRDY 1,182 1,182 28LAGRANDE7/8 BRDY 190 29190BORA7/8 HMWY 161 30161BRDY7/8 HMWY 31505CM3457/8 HMWY 32270270BORA7/8 LAGRANDE 7,444 7,444 337/8 LAGRANDE BRDY 34 5,920,3505,920,3500 Page 329.7FERCFORMNO.1 (ED.12-90) This Report Is: [X]An Original Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 TRANSMISSION^ELECTRICITY FOR OTHERS {Account 456.1) (Including transactions referred to as 'wheeling') Year/Period of Report End of 2015/Q4(1) 9(2)A Resubmission 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. Energy Delivered To (Company of Public Authority) (Footnote Affiliation) Statistical Classifi cation Payment By (Company of Public Authority) (Footnote Affiliation) Energy Received From (Company of Public Authority) (Footnote Affiliation) Line No. (d)(b)(c)(a) NF1TheEnergyAuthority,Inc.Bonneville Power Administration Sierra Pacific Power NF2TheEnergyAuthority,Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NFSierraPacificPowerPacifiCorpEast3TheEnergyAuthority,Inc. NFSierraPacificPowerBonnevillePowerAdministration4TheEnergyAuthority,Inc. AD5TheEnergyAuthority,Inc. NFPacifiCorpEastIdahoPowerCompany6TransaltaEnergyMarketing(U.S.)Inc. NF7TransaltaEnergyMarketing(U.S.)Inc.PacifiCorp East Bonneville Power Administration NF8TransaltaEnergyMarketing(U.S.)Inc.Idaho Power Company PacifiCorp East NF9TransaltaEnergyMarketing(U.S.)Inc.Idaho Power Company Sierra Pacific Power NF10TransaltaEnergyMarketing(U.S.)Inc.Bonneville Power Administration PacifiCorp East NFSierraPacificPower11TransaltaEnergyMarketing(U.S.)Inc.Bonneville Power Administration NFPacifiCorpEast12TransaltaEnergyMarketing(U.S.)Inc.Avista NFSierraPacificPowerNorthWestern/PacifiCorp East13TransaltaEnergyMarketing(U.S.)Inc. NF14TransaltaEnergyMarketing(U.S.)Inc.Sierra Pacific Power Bonneville Power Administration NF15TransaltaEnergyMarketing(U.S.)Inc.PacifiCorp West PacifiCorp East AD16TransaltaEnergyMarketing(U.S.)Inc. NFPacifiCorpEastSierraPacificPower17UtahAssociatedMunicipalPower AD18UtahAssociatedMunicipalPower 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 TOTAL Page 328.8FERCFORMNO.1 (ED.12-90) This Report Is: (1)[x]An Original (2)]A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456}(Continued) (Including transactions reffered to as 'wheeling') Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company 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. Point of Receipt (Subsatation or Other Designation) Point of Delivery (Substation or Other Designation) Billing Demand FERC Rate Schedule of Tariff Number TRANSFER OF ENERGY MegaWattHours Delivered Line MegaWatt Hours Received No.(MW) 0)(f)(g)(h)(i)(e) 1,4931,493 17/8 LAGRANDE M345 202 27/8 M345 BPAT.NWMT 202 45 37/8 M345 45BRDY 504 47/8 LAGFtANDE 504M345 57/8 292292 67/8 BORA HMWY 1,136 1,136 77/8 BORA LAGRANDE 36,005 87/8 HMWY BORA 36,005 906 97/8 HMWY 906M345 3,324 107/8 LAGRANDE BOFtA 3,324 2,407 117/8 LAGFRANDE 2,407M345 150 12LOLO1507/8 BORA 165165 137/8 M345 BPAT.NWMT 1,550 1,550 147/8 M345 LAGRANDE 575 157/8 SMLK BORA 575 167/8 4,288 177/8 BOFRA 4,288M345 187/8 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 5,920,35005,920,350 Page 329.8FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: ~jA Resubmission TRARSMlSSiOKl OF FLTCTRICTTY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') 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 (1 101 1 )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. 1 1 .Footnote entries and provide explanations following all required data. ?ate of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1)An Original (2) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) (Other Charges)Demand Charges Energy Charges ($)($)($)No. (m)(n)(k)(I) 1,490,951 11,356,463 134,488 2-3,155-3,155 1,535,146 31,450,555 84,591 -1,609 4-1,609 5,350,636479,709 54,870,927 -10,878 6-10,878 9,423 78,391 1,032 -19 8-19 15,217 15,217 9 54,752 1054,752 65,123 1165,123 6 126 7,766 137,766 8,096 148,096 15 16 17 269,445 18269,445 941,105 19941,105 3,776,788 203,776,788 766,651 21766,651 2,294,437 222,294,437 23 643 24643 5,808 255,808 1,128 261,128 3,292 273,292 2845,87745,877 13,547 2913,547 8,299 308,299 -482 31-482 -13 32-13 167 33167 34 0 24,129,37216,403,9457,725,427 Page 330FERCFORMNO.1 (ED.12-90) This Report Is: XJAn Original Year/Period of ReportNameofRespondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 (1)2015/Q4Endof TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) (including transactions reffered to as 'wheeling') (2)A Resubmission 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 (1 101 1 )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. 1 1 .Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) Energy Charges (Other Charges)Demand Charges ($)No.($)($) (n)(k)(I)(m) 481 1481 167 2167 259 3259 13,746 413,746 2,656 52,656 586 6586 6,982 76,982 40,014 840,014 167 9167 7,371 107,371 115,0785,078 1,046 121,046 -488 13-488 3,210 143,210 1,178 151,178 95 1695 3,262 173,262 181,699 18181,699 112,245 19112,245 1,563 201,563 12,147 2112,147 5,145 225,145 2,332 232,332 25,612 2425,612 24,877 2524,877 20,513 2620,513 72 2772 2,058 282,058 2,313 292,313 38 3038 39,558 3139,558 709 32709 143,349 33143,349 34 24,129,37207,725,427 16,403,945 Page 330.1FERCFORMNO.1 (ED.12-90) This Report Is: (1)[x]An Original (2)|I A Resubmission N OF ELECTRICITY FOR OTHERS (Account 456)(Continued)' (Including transactions reffered lo as 'wheeling') 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 (1 101 1 )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. 1 1 .Footnote entries and provide explanations following all required data. Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company TRANSMISSIO REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) (Other Charges)Demand Charges Energy Charges ($)($)($)No. (n)(k)(I)(m) 114,80714,807 5,256 25,256 556 3556 31,588 431,588 3,0643,064 5 6511511 19,182 719,182 5,206 85,206 15,554 915,554 1,094 101,094 1,204 111,204 43,236 1243,236 13602,695 602,695 5,526 145,526 11,975 1511,975 2,157 162,157 7,028 177,028 103,402 18103,402 534 19534 24,225 24,225 20 1,403 211,403 1,932 221,932 122 23122 446 446 24 515,144 25515,144 728,698 26728,698 1,719 271,719 1,586 1,586 28 305 29305 313 30313 1,582 311,582 362 32362 -9,194 33-9,194 34 0 24,129,3727,725,427 16,403,945 Page 330.2FERCFORMNO.1 (ED.12-90) This Report Is:Date of Report (1)[XJ An Original (Mo,Da,Yr) (2)f |A Resubmission 04/15/2016 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company 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 (1 101 1 )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. 1 1 .Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($)Energy Charges (Other Charges)Demand Charges ($)($)(k+l+m)No.($) (n)(I)(m)(k) 7,647 17,647 3,827 23,827 2,839 32,839 5,334 45,334 2,654 52,654 21,739 621,739 2,736 72,736 -67 8-67 31,277 931,277 5,446 105,446 6,118 116,118 351 12351 137,7557,755 1416,40316,403 58,315 1558,315 4,042 164,042 119,847 17119,847 998,262 18998,262 15,905 1915,905 206,4626,462 1,601 211,601 40,963 2240,963 8,231 238,231 373 24373 29,238 2529,238 36,365 2636,365 1,129,176 271,129,176 1 1 ,966 2811,966 16,366 2916,366 64,470 3064,470 -12,044 31-12,044 1,030 321,030 6,879 336,879 34 0 24,129,37216,403,9457,725,427 Page 330.3FERCFORMNO.1 (ED.12-90) This Report ts: (1)[x|An Original Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof~|A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') (2) 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 (1101 1)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. 1 1 .Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) Demand Charges (Other Charges)Energy Charges ($)($)(5)No. (k)(I)(m)(n) 8 8 1 824 2824 412 3412 42,822 42,822 4 6,323 6,323 5 16,065 16,065 6 470470 7 309 8309 5,911 95,911 4,033 4,033 10 3,349 3,349 11 206 206 12 1,335 1,335 13 -540 -540 14 348 15348 2,347 162,347 17367367 2,406 2,406 18 137 137 19 967 967 20 843 21843 7,1407,140 22 11,976 11,976 23 2,695 2,695 24 197 25197 4,6384,638 26 33,346 33,346 27 253,420 253,420 28 976 29976 188188 30 13,057 13,057 31 11,137 11,137 32 218,342 218,342 33 34 16,403,945 24,129,3727,725,427 0 Page 330.4FERCFORMNO.1 (ED.12-90) This Report Is: (1)[XJAn Original (2)|A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)*" (Including transactions reffered to as 'wheeling') 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 (1 101 1 )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. 1 1 .Footnote entries and provide explanations following all required data. Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) (Other Charges)Demand Charges Energy Charges ($)No.($)($) (m)(n)(k)(I) 58,205 158,205 7,287 27,287 28,195 328,195 411,61311,613 4,148 54,148 275 6275 203,832 7203,832 16,439 816,439 104,246 9104,246 225 10225 1,215 111,215 12115115 270 13270 71 ,697 1471,697 16,627 1516,627 124 16124 260,006 17260,006 1,219 181,219 4,056 194,056 990 20990 68,159 2168,159 34,822 2234,822 23573573 532 24532 229 25229 12,668 2612,668 13,763 2713,763 632 28632 2,970 292,970 -3,506 30-3,506 8 318 300 32300 67 3367 34 24,129,37207,725,427 16,403,945 Page 330.5FERCFORMNO.1 (ED.12-90) This Report Is:Date of Report (1)[X]An Original (Mo,Da,Yr) (2)ri A Resubmission 04/15/2016 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456}(Continued) (Including transactions reffered to as 'wheeling') Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 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 (1101 1)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. 1 1 .Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) Demand Charges Energy Charges (Other Charges) ($)($)No.(5) (n)(k)(I)(m) 8 18 515 2515 6,536 36,536 410,449 10,449 5 55 185 6185 782 7782 367 8367 955 140 10140 1111 28 1228 99 1399 179 14179 158 15158 137 16137 9 179 1815,006 15,006 185 19.185 9 209 10 2110 1,164 1,164 22 2,509 232,509 35 2435 2,924 252,924 830 830 26 11 11 27 1,652 281,652 11,822 2911,822 20,090 20,090 30 8 8 31 38 3238 668 33668 34 24,129,3727,725,427 16,403,945 0 Page 330.6FERCFORMNO.1 (ED.12-90) This Report Is: (1)[X]An Original (2)r~|A Resubmission TRANSMISSION OF ELKTRrCITY'FOR OTHERS (Account 456)(Continued) {Including transactions reffered to as 'wheeling') Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 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 (1 101 1 )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. 1 1 .Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) Demand Charges Energy Charges (Other Charges) ($)($)($)No. (n)(k)(I)(m) 16969 8 28 21 321 164 4164 637 637 5 6-6,180 -6,180 69 769 8,306 88,306 692 9692 9,608 109,608 6,184 116,184 4,384 124,384 13969969 142,0632,063 808 15808 461 16461 -807 17-807 465 18465 776 19776 1,1621,162 20 4,182 214,182 22,334 2222,334 1,797 231,797 2410,637 10,637 52,615 2552,615 2,448 262,448 112 27112 5,310 5,310 28 853 29853 723 30723 225 31225 1,213 321,213 33,438 3333,438 34 24,129,3727,725,427 16,403,945 0 Page 330.7FERCFORMNO.1 (ED.12-90) Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)IA Resubmission Year/Period of Report End of 2015/Q4 Date of Report (Mo.Da,Yr) 04/15/2016 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 4S6)(Continued) (Including transactions reffered to as 'wheeling') 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 (1 101 1)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. 1 1 .Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS LineTotalRevenues($) (k+l+m) (Other Charges)Demand Charges Energy Charges ($)($)($)No. (n)(k)(I)(m) 6,707 16,707 907 2907 202 3202 2,264 42,264 -56 5-56 61,1881,188 4,620 74,620 146,443 8146,443 3,685 93,685 13,520 1013,520 9,790 119,790 610 12610 13671671 146,3046,304 2,339 152,339 -520 16-520 17,587 1717,587 -165 18-165 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 0 24,129,3727,725,427 16,403,945 Page 330.8FERCFORMNO.1 (ED.12-90) Date of Report Year/Period of ReportNameofRespondentThisReportis: (1)X An Original (2)_A Resubmission (Mo,Da,Yr) 04/15/2016 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:328 Line No.:1 Column:e 9,Open Access Transmission Tariff,Schedule 9 Network Integration Transmission Service 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 service is the customer's demand at the time of Idaho Power Company transmission system peak and varies by month. Schedule Page:328 Line No.:2 Column:h per revised Informational Filing postedRaterefundforOctober2014thruDecember2014, 12/22/15 . Schedule Page:328 Line No.:3 Column:h The network service agreement between Idaho Power and the Bonneville Power Administration for the United States Bureau of Reclamation expires December 31,2023.The billing demand for network service is the customer's demand at the time of Idaho Power Company transmission system peak and varies by month. Schedule Page:328 Line No.:4 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. 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 October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328 Line No.:7 Column:h The contract between Idaho Power and PacifiCorp -Imnaha expires on March 31,2016.The billing demand for network service is the customer's demand at the time of Idaho Power Company transmission system peak and varies by month. Schedule Page:328 Line No.:8 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328 Line No.:9 Column:e Legacy,contract prior to the Open Access Transmission Tariff Schedule Page:328 Line No.:9 Column:h The contract between Idaho Power and the Milner Irrigation District expires December 31, 2017 . Schedule Page:328 Line No.:10 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.:11 Column:e 4,Qpen "Access.Transmission Tariff,Schedule 4 Energy.Imbalance Service Schedule Page:328 Line No.:11 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.:12 Column:e 5/6,Open Access Transmission Tariff,Schedule 5/6 Operating Reserves Schedule Page:328 Line No.:12 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.: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. FERC FORM NO.1 (ED.12-87)Page 450.1 This Page Intentionally Left Blank Date of Report Year/Period of ReportThisReportis:Name of Respondent (Mo,Da,Yr)(1)X An Original (2)_A Resubmission 2015/Q404/15/2016IdahoPowerCompany FOOTNOTE DATA Schedule Page:328 Line No.:14 Column:h I The agreement between Idaho Power and United Materials of Great Falls, date and can be terminated by either party at any time. Inc.has no ex Schedule Page:328 Line No.:15 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328 Line No.:17 Column:e 7/8,Open Access Transmission Tariff,Schedule 7/8 Point-to-Point Transmission Service Schedule Page:328 Line No.:17 Column:h Legacy agreement providing OATT-like service,but billed under 454 Facilities revenue. Schedule Page:328 Line No.:31 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15 . Schedule Page:328 Line No.:32 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15 . Schedule Page:328.1 Line No.:13 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328.2 Line No.:33 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328.3 Line No.:8 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15 . Schedule Page:328.3 Line No.:31 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328.4 Line No.:14 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328.5 Line No.:30 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328.7 Line No.:6 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15 . Schedule Page:328.7 Line No.:17 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15. Schedule Page:328.8 Line No.:5 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15 . Schedule Page:328.8 Line No.:16 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15 . Schedule Page:328.8 Line No.:18 Column:h Rate refund for October 2014 thru December 2014,per revised Informational Filing posted 12/22/15 . FERC FORM NO.1 (ED.12-87)Page 450.2 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)£~|A Resubmission TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) (Including transactions referred to as "wheeling") Dale of Report (Mo,Da,Yr) 04/15/2016 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. EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS Uther Charges TRANSFER OF ENERGYLine Magawail- hours Received fvlagawatl- hours Delivered Demand Chargesif Energy Chargesir Total Cost of Transmission No.Name of Company or Public Authority (Footnote Affiliations) Statistical Classification (b)(a)fa(C)(d)(e)M 214,62129,184 214,6211AvistaCorp-WWP Div NF 29,184 802,613 802,6132AvistaCorp-WWP Div SFP 144,542 144,542 -802 -8023AvistaCorp-WWP Div OS 3,200,575 3,200,5754BonnevillePowerAdminLFP179,776 179,776 24,107 24,107SFP321,574 321,5745BonnevillePowerAdmin 2,473 2,4735405406BonnevillePowerAdminNF 15,312 15,3127BonnevillePowerAdminOS 521,220 521,2208BonnevillePowerAdminOS 29,754 29,7549BonnevillePowerAdmlnnAD -48,769 -48,76910BonnevillePowerAdmlnnAD 11 Bonneville Power Adminn OS 811 811 -65,522 -65,52212ExelonGenerationCoOS -3,087 -3,08713IberdrolaRenewablesOS -72514MorganStanleyCapital-725OS 132,500 132,50015NevadaPowerCompanySFP14,850 14,850 2,150 2,15016NevadaPowerCompany328328NF TOTAL 6,279,1335,914,531 364,602918,343 918,343 FERC FORM NO.1/3-Q (REV.02-04)Page 332 Year/Period of Report End of 2015/Q4 Date of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)A Resubmission TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) (Including transactions referred to as "wheeling") 1 .Report all transmission,i.e.wheeling or electricity provided by other electric utilities,cooperatives,municipalities,other public authorities,qualifying facilities,and others for the quarter. 2.In column (a)report each company or public authority that provided transmission service.Provide the full name of the company, abbreviate if necessary,but do not truncate name or use acronyms.Explain in a footnote any ownership interest in or 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 ofthe 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. EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERSTRANSFEROFENERGYLine utnerMagawaIt- Received Magawatt- hours Delivered Demand Charges Energy Charges <sr Total Cost of Transmission No.Name of Company or Public Authority (Footnote Affiliations) Statistical Classification Charcjes i(a)(b)(f)(c)(d)e)M.'h 19,54019,5401NevadaPowerCompanyOS -3,522 -3,5222NextEraEnergyOS 74,35374,3533NorthwesternEnergy7,775NF7,775 10,50910,5094NorthwesternEnergySFP1,985 1,985 4,4104,4105NorthwesternEnergyOS 928,749928,749LFP63,546 63,5466PacifiCorpInc. 208,07738,104 208,0777PacifiCorpInc.NF 38,104 125,584115,328 125,5848PacifiCorpInc.SFP 115,328 -2,048 -2,0489PacifiCorpInc.OS -65,539-65,53910PacifiCorpInc.OS 282811PacifiCorpInc.OS 58,43658,43612PacifiCorpInc.OS -57,056-57,05613PowerexCorp.OS 187,62014PugetSoundEnergy,lnc 187,620SFP 60060015ShellEnergyN.America SFP -1,73616ShellEnergyN.America -1,736OS TOTAL 364,602 6,279,133918,343 5,914,531918,343 FERC FORM NO.1/3-Q (REV.02-04)Page 332.1 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)|—|A Resubmission TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) (Including transactions referred to as "wheeling") Date of Report (Mo.Da,Yr) 04/15/2016 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. TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS Energy" Chafes Line Magawait- Received Ivlagawatt- hours Delivered Demand Charges ($r OtherNo.Total Cost of Transmission Name of Company or Public Authority (Footnote Affiliations) Statistical Classification Chafes (a)(b)(c)(d)(e)(l)hM 1 TransAlta Energy U.S.-35,292 -35,292OS 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 TOTAL 5,914,531 364,602 6,279,133918,343 918,343 FERC FORM NO.1/3-Q (REV.02-04)Page 332.2 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission Date of Report Year/Period of Report (Mo,Da,Yr) Idaho Power Company 04/15/2016 2015/Q4 FOOTNOTE DATA Schedule Page:332 Line No.:3 Column:a Unreserved Use Penalty. Schedule Page:332 Line No.:4 Column:b Contract Expiration Da_te_09/30/2016 Schedule Page:332 Line No.:7 Column:a Spinning /Supplemental Reserves Schedule Page:332 Line No.:8 Column:a Ancillary Services Schedule Page:332 Line No.:9 Column:a Correction of refund for System Control and Dispatch Charges in 2013 Schedule Page:332 Line No.:10 Column:a Refund of Adjustment for System Control and Dispatch Charges. Schedule Page:332 Line No.:11 Column:a BPAT is provider for transmission services settled with PSEMKT. 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:a Resale Transmission Schedule Page:332.1 Line No.:1 Column:a Ancillary Services Schedule Page:332.1 Line No.:5 Column:a Ancillary Services ~|Schedule Page:332.1 Line No.:6 Column:b Contract Expiration Date 05/31/2019 . Schedule Page:332.1 Line No.:11 Column:a Energy Imbalance Market Schedule Page:332.1 Line No.:12 Column:a Ancillary Services Schedule Page:332.1 Line No.:13 Column:a Resale Transmission J Schedule Page:332.1 Line No.:14 Column:a BPAT is provider for transmission services settled with PSEMKT Schedule Page:332.1 Line No.:16 Column:a Resale Transmission Schedule Page:332.2 Line No.:1 Column:a Resale Transmission FERC FORM NO.1 (ED.12-87)Page 450.1 Name of Respondent Idaho Power Company This Report Is: (1)0 An Original (2)Q A Resubmission MISCELLANEOUS GENERAL EXPENSES (Account 930.2)(ELECTRIC) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 AmountLineDescription No.(b) Industry Association Dues 505,6041 2 Nuclear Power Research Expenses 3 Other Experimental and General Research Expenses 4 Pub &Dist Info to Stkhldrs...expn servicing outstanding Securities 1,602,436 5 Oth Expn >=5,000 show purpose,recipient,amount.Group if <$5,000 64,833 6 7 Director Fees and Expenses: Christine King 88,3598 Dennis Johnson 70,2909 J Lamont Keen 64,35010 Jan Packwood 26,81211 Joan Smith 35,39512 Judith Johansen 78,33113 Richard Dahl 91,57514 Richard Navarro 65,06615 Robert Tintsman 170,77516 Ronald Jibson 74,47317 Thomas Carlile 76,23018 Thomas Wilford 30,57119 20 Corporate Memberships and Subscriptions:21 Arizona State University 50,00022 Associated Taxpayers of Idaho 22,00023 Boston College for Corporations 5,00024 Business Plus 5,00025 Ceati International 13,35026 Corporate Executive Board 87,53527 Idaho Association of Commerce &Industry 15,00028 Idaho Technology Council 12,50029 National Association of Directors 7,12530 National Hydropower Association 36,06931 North American Energy Standard 7,00032 Northwest Power Pool 342,47233 Pacific NW Utilities 40,16034 SNL Financial Unlimited Subscription 23,20035 Western Alliance for Economic 2,50036 Western Energy Coordinating Council 1,604,33937 Western Energy Institute 30,79438 Misc Memberships Under $2,000 5,57439 40 Chambers of Commerce &Other Civic Organizations41 90,13542 43 44 45 46 TOTAL 5,444,853 FERC FORM NO.1 (ED.12-94)Page 335 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:335 Line No.:4 Column:b AmountRecipientPurpose Mgmt Services Misc Expense Misc Expense Broker Fees Mgmt Services Mgmt Services Mgmt Services Listing Services Misc Expense Misc Expense Mgmt Services Misc Expense Mgmt Services Misc Expense $65,293 10,146 46,949 30,000 39,906 32,310 62,573 50,163 175,051 14,813 15,840 949,993 107,626 1,773 American Stock Transfer &Trust Bloomberg Finance LP Broadridge Financial Solutions Deutsche Bank E Source Moody's Analytics NASDAQ Corp Solutions New York Stock Exchange Payroll Related Expenses PR Newswire Rivel Research Group Stock Based Compensation Wells Fargo Shareowner Services Miscellaneous under $5,000 $1,602,436 Schedule Page:335 Line No.:5 Column:b Recipient AmountPurpose Revenue Bonds Misc Expense Misc Expense Revenue Bonds Misc Expense $13,925 22,311 5,175 9,680 13,742 Bank of New York Payroll Related Expense Total Electric Union Bank Miscellaneous under $5,000 $64,833 FERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X|An Original (2)|~|A Resubmission DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403,404,405) (Except amortization of aquisition adjustments) 1 .Report in section A for the year the amounts for :(b)Depreciation Expense (Account 403;(c)Depreciation Expense for Asset Retirement Costs (Account 403.1 ;(d)Amortization of Limited-Term Electric Plant (Account 404);and (e)Amortization of Other Electric Plant (Account 405). 2.Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405).State the basis used to compute charges and whether any changes have been made in the basis or rates used from the preceding report year. 3.Report all available information called for in Section C every fifth year beginning with report year 1971 ,reporting annually only changes to columns (c)through (g)from the complete report of the preceding year. Unless composite depreciation accounting for total depreciable plant is followed,list numerically in column (a)each plant subaccount, account or functional classification,as appropriate,to which a rate is applied.Identify at the bottom of Section C the type of plant included in any sub-account used. In column (b)report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing composite total.Indicate at the bottom of section C the manner in which column balances are obtained.If average balances,state the method of averaging used. For columns (c),(d),and (e)report available information for each plant subaccount,account or functional classification Listed in column (a).If plant mortality studies are prepared to assist in estimating average service Lives,show in column (f)the type mortality curve selected as most appropriate for the account and in column (g),if available,the weighted average remaining life of surviving plant.If composite depreciation accounting is used,report available information called for in columns (b)through (g)on this basis. 4.If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates,state at the bottom of section C the amounts and nature of the provisions and the plant items to which related. A.Summary of Depreciation and Amortization Charges Depreciation Expense for Asset Retirement Costs Amortization of Limited Term Electric Plant (Account 404) Amortization of Other Electric Plant (Acc 405) Depreciation Expense (Account 403) Line TotalFunctionalClassificationNo.(Account 403.1) (f)(b)(c)(d)(e)(a) 7,095,9267,095,9261IntangiblePlant 26,029,976549,0172SteamProductionPlant25,480,959 3 Nuclear Production Plant 14,513,9234HydraulicProductionPlant-Conventional 14,513,923 5 Hydraulic Production Plant-Pumped Storage 17,072,8396OtherProductionPlant17,072,839 20,991,2607TransmissionPlant20,991,260 41,882,3798DistributionPlant41,882,379 9 Regional Transmission and Market Operation 10,440,76810GeneralPlant10,440,768 1 1 Common Plant-Electric 138,027,071130,382,128 549,017 7,095,92612TOTAL B.Basis for Amortization Charges Balance 12/31/2015 24,000 9,794,550 5,062,565 13,191,811 3,460,098 193,795 878,552 Remaining MonthsAcct404Balance1/1/2015 36,000 10,339,996 5,251,629 15,747,708 3,747,997 201,821 604,625 2015 Amortization 12,000 545,446 189,064 6,035,788 287,899 8,026 17,702 (1)24 (2) (3)321 (4) (5)156 (6) (7) Total 32,605,37235,929,777 (1)Shoshone-Bannock Tribe License &Use Agreement(Termination date December 31,2023). (2)Middle Snake Relicesing Costs (Amortized over a 30 year license period). (3)Swan Falls Relicesing Costs (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 Compliance Costs (Termination date will be expiration date of the FERC Licenses) 7,095,926 FERC FORM NO.1 (REV.12-03)Page 336 Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)QA Resubmission DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C.Factors Used in Estimating Depreciation Charges "Depreciable Plant Base (In Thousands) Applied Depr.rales (Percent) Mortality Average Remaining Estimated WeTLine Avg.Service CurveAccountNo.Salvage (Percent)No,LifeLifeTeR(g)M (b)(si 12 310.20 20.203.63 R4.065775.00 13 311.00 1.84 S1.0 21.30153,408 100.00 -10.00 14 312.10 1.15 R3.0 21.80133,426 60.00 -5.00 15 312.20 20.90545,122 60.00 -5.00 2.77 R1.5 16 312.30 20.00 2.36 R3.0 7.904,341 25.00 17 314.00 3.25 S1.0 19.40162,544 45.00 -5.00 18 315.00 1.44 S1.5 19.8070,702 60.00 19 316.00 19.00-5.00 3.75 R0.512,808 45.00 20 316.10 8.72 L2.0 6.308412.00 15.00 21 316.40 7.9024712.00 15.00 0.87 L2.0 22 316.50 5.1031012.00 15.00 5.60 L2.0 23 316.60 18.0015.00 4.39 L2.010620.00 24 316.70 14.402.09 L2.08020.00 15.00 25 316.80 3.52 01.0 16.603,855 20.00 30.00 26 316.90 2.45 S1.0 34.701435.00 15.00 27 317.00 13,930 28 Subtotal Steam 1,101,634 29 331.00 2.40 R2.5 33.00175,996 105.00 -25.00 30 332.10 1.31 S4.0 39.8019,460 95.00 -20.00 31 332.20 1.65 S4.0 35.60245,027 95.00 -20.00 32 332.30 1 .44 SQUARE 49.105,472 33 333.00 32.6080.00 -5.00 1.73 R3.0211,679 34 334.00 26.10-5.00 2.75 R1.558,474 50.00 35 335.00 28.1022,054 2.28 R2.095.00 36 335.10 6.77 SQUARE 6.508815.00 37 335.20 5.57 SQUARE 5.3036620.00 38 335.30 12.90 SQUARE 3.302885.00 39 336.00 21.4010,881 75.00 2.22 R3.0 40 Subtotal Hydro 749,785 41 341.00 2.89 SQUARE 27.20142,711 42 342.00 2.98 S2.5 28.5010,453 50.00 43 343.00 3.46 S1.5 25.90218,961 40.00 44 344.00 2.45 S2.0 26.8045.0066,532 45 345.00 3.23 S1.5 22.6091,099 50.00 46 346.00 3.40 R2.5 24.506,010 35.00 47 Subtotal Other 535,766 48 350.20 58.501.39 R3.031,780 70.00 49 350.22 2.9317130.00 50 352.00 77,780 1.84 R3.0 53.7065.00 -35.00 FERC FORM NO.1 (REV.12-03)Page 337 Name of Respondent Idaho Power Company Year/Period of Report End of 201 5/Q4 This Report Is: (1)[x]An Original (2)Q A Resubmission DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 C.Factors Used in Estimating Depreciation Charges Depreciable Plant Base (In Thousands) Estimated Avg.Service TJeF Applied Depr rates (Percent) Mortality Curve Line Average RemainingAccountNo,Salvage (Percent)No.LifeLifeTIe (g)M (C)(e)(b) 12 353.00 40.70407,603 50.00 -5.00 1.90 R1.5 13 354.00 50.80184,628 65.00 -15.00 1.65 S3.0 14 355.00 157,531 60.00 -70.00 2.70 R2.0 43.60 15 355.10 849 10.00 7.78 16 356.00 48.50211,905 65.00 -40.00 2.19 R2.0 17 359.00 24.0039065.00 0.79 R2.5 18 Subtotal Transmission 1,072,637 19 360.22 30.0047630.00 3.49 20 361.00 53.3034,175 65.00 -40.00 2.13 R2.5 21 362.00 216,854 50.00 -5.00 1.98 R1.0 40.20 22 364.00 244,791 44.00 3.06 R1.5 31.30-45.00 23 364.10 2,195 12.00 7.55 24 365.00 33.60129,331 45.00 -35.00 2.96 R0.5 25 366.00 48.4048,323 60.00 -20.00 1.93 R2.0 26 367.00 230,143 46.00 2.23 R2.0 35.30-15.00 27 368.00 2.57 R1.0 27.00515,652 35.00 -3.00 28 369.00 29.5058,771 40.00 -40.00 2.54 R2.0 29 370.00 3.46 01 .0 17.5016,979 22.00 1.00 30 370.10 13.1068,269 15.00 6.88 S2.5 31 371.10 12.00 -2.00 S4.0 9.00 32 371.20 2,954 17.00 1.51 R1.5 14.70-2.00 33 373.20 4,543 30.00 2.41 R1.0 20.60-25.00 34 374.00 164 35 Subtotal Distribution 1,573,620 36 390.11 2.57 SO.5 28.8029,421 100.00 -5.00 37 390.12 1.89 SO.5 44.3081,504 55.00 -5.00 38 390.20 35.00 3.94 S3.0 25.70 39 391.10 14,155 20.00 2.92 SQUARE 12.90 40 391.20 24,594 11.73 SQUARE 3.205.00 41 391.21 5.707,944 8.00 11.50 L2.0 42 392.10 8.9082212.00 15.00 7.39 L2.0 43 392.30 4,563 10.00 50.00 2.06 S2.5 3.40 44 392.40 23,290 12.00 7.03 L2.0 6.8015.00 45 392.50 1,127 12.00 3.33 L2.0 9.0015.00 46 392.60 13.4034,103 20.00 15.00 4.03 L2.0 47 392.70 6,944 20.00 15.00 3.12 L2.0 12.50 48 392.90 5,031 35.00 15.00 2.05 S1.0 24.30 49 393.00 3.18 SQUARE 19.402,255 25.00 50 394.00 4.14 SQUARE 13.308,022 20.00 FERC FORM NO.1 (REV.12-03)Page 337.1 ?ate of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X|An Original (2)A Resubmission DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) Year/Period of Report End of 2015/Q4 C.Factors Used in Estimating Depreciation Charges Depreciable Plant Base (In Thousands) Estimates" Avg.Service TJeT Applied' Depr.rates (Percent) "Mortality Average Remaining Line Salvage (Percent) CurveAccountNo.No.LifeLifeTIe M)(e)laiM(b) 12 395.00 12.104.31 SQUARE12,704 20.00 13 396.00 1.57 01.0 17.6015,082 20.00 30.00 14 397.10 4.41 SQUARE 8.304,672 15.00 15 397.20 5.44 SQUARE 9.8030,517 15.00 16 397.30 8.006.03 SQUARE3,472 15.00 17 397.40 7.44 SQUARE 6.5016,754 10.00 18 398.00 5.19 SQUARE 10.605,968 15.00 19 Subtotal General 332,944 20 Total Plant 5,366,386 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 This Page Intentionally Left Blank Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:336 Line No.:28 Column:a ! Steam,hydro,and other production depreciation and amortization of certain electric plant is maintained by plant location.Effective April 1,1993 the forecast life span method of life analysis using an interim retirement rate was utilized to develop all production plant rates.Rates,Service lives,net salvage and remaining lives indicated are on a composite basis.An average plant balance was used in computing these rates by FERC account.Effective April 1,1993 all depreciable plant is being depreciated using the straight-line life method. Schedule Page:336 Line No.:40 Column:a Steam,hydro,and other production depreciation and amortization of certain electric plant is maintained by plant location.Effective April 1,1993 the forecast life span method of life analysis using an interim retirement rate was utilized to develop all production plant rates.Rates,Service lives,net salvage and remaining lives indicated are on a composite basis.An average plant balance was used in computing these rates by FERC account.Effective April 1,1993 all depreciable plant is being depreciated using the straight-line life method. Schedule Page:336 Line No.:47 Column:a Steam,hydro,and other production depreciation and amortization of certain electric plant is maintained by plant location.Effective April 1,1993 the forecast life span method of life analysis using an interim retirement rate was utilized to develop all production plant rates.Rates,Service lives,net salvage and remaining lives indicated are on a composite basis.An average plant balance was used in computing these rates by FERC account.Effective April 1,1993 all depreciable plant is being depreciated using the straight-line life method. FERC FORM NO.1 (ED.12-87)Page 450.1 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)mAn Original (2)|—|A Resubmission REGULATORY COMMISSION EXPENSES Date of Report (Mo,Da,Yr) 04/15/2016 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. DeTerred in Account Beginning o/year Expenses Total Expense for Current Year Line Description (Furnish name of regulatory commission or body the docket or case number and a description of the case) Assessed by Regulatory Commission ofNo. Utility (b)+(c) (d)(e)(a)<b)(C) 1 Federal Energy Regulatory Commission: 2 Annual admin charges assessed by FERC 3,306,7913,306,791 3 4 General Regulatory Expenses and 17,0615VariousotherDockets17,061 6 7 Oregon Flydro -Fees Amortization 158,501 158,501 8 9 Regulatory Commission Expenses -Idaho 10 Rate Case -Misc expenses 1,066 1,066 11 12 Regulatory Commission Expenses -Oregon Rate Case -Misc expenses 138 13813 111,54114GeneralRegulatory111,541 Other OPUC expenses 21,1591521,159 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 3,465,292 150,965 3,616,25746TOTAL FERC FORM NO.1 (ED.12-96)Page 350 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission REGULATORY COMMISSION EXPENSES (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 3.Show in column (k)any expenses incurred in prior years which are being amortized.List in column (a)the period of amortization, 4.List in column (f),(g),and (h)expenses incurred during year which were charged currently to income,plant,or other accounts. 5.Minor items (less than $25,000)may be grouped. AMORTIZED DURING YEAREXPENSESINCURREDDURINGYEAR Deferred in Account 182.3 End of Year Contra Account Deferred to Account 182.3 CURRENTLY CHARGED TO Account'— LineAmount AmountDepartment No.No. 0)G)no(h)illM 1 23,306,791Electric928 3 4 5Electric92817,061 6 7158,501Electric928 8 9 101,066Electric928 11 12 13Electric928138 14Electric928111,541 15Electric21,159928 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 3,616,257 46 FERC FORM NO.1 (ED.12-96)Page 351 Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)|—|A Resubmission RESEARCH,DEVELOPMENT,AND DEMONSTRATION ACTIVITIES 1 .Describe and show below costs incurred and accounts charged during the year for technological research,development,and demonstration (R,D & D)project initiated,continued or concluded during the year.Report also support given to others during the year for jointly-sponsored projects.(ldentify 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: (1)Generation a.hydroelectric i.Recreation fish and wildlife ii Other hydroelectric b.Fossil-fuel steam c.Internal combustion or gas turbine d.Nuclear e.Unconventional generation f.Siting and heat rejection (2)Transmission a.Overhead b.Underground (3)Distribution (4)Regional Transmission and Market Operation (5)Environment (other than equipment) (6)Other (Classify and include items in excess of $50,000.) (7)Total Cost Incurred B.Electric,R,D &D Performed Externally: (1)Research Support to the electrical Research Council or the Electric Power Research Institute DescriptionLineClassification No.(b)(a) 1 Idaho Power did not incur any Research and 2 Development expenditures in 2015, 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 FERC FORM NO.1 (ED.12-87)Page 352 Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X]An Original (2)Q A Resubmission RESEARCH,DEVELOPMENT,AND DEMONSTRATION ACTIVITIES (Continued) (2)Research Support to Edison Electric Institute (3)Research Support to Nuclear Power Groups (4)Research Support to Others (Classify) (5)Total Cost Incurred 3.Include in column (c)all R,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. Unamortized Accumulation AMOUNTS CHARGED IN CURRENT YEARCostsjncurredInternallyCostsIncurredExternally Current Year Line Current.Year Account Amount No. (g)M (e)(f) 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 FERC FORM NO.1 (ED.12-87)Page 353 Name of Respondent Idaho Power Company This Report Is: (1)|X|An Original (2)||A Resubmission Year/Period of Report End of 2015/Q4 Date of Report (Mo.Da,Yr) 04/15/2016 DISTRIBUTION OF SALARIES AND WAGES Report below the distribution of total salaries and wages for the year.Segregate amounts originally charged to clearing accounts to 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. Allocation of Payroll charged for Clearing Accounts Line Classification Direct Payroll Distribution Total No. (b)(d)(a) 1 Electric 2 Operation 3 Production 23,391,734 4 Transmission 7,150,122 5 Regional Market 6 Distribution 19,443,315 7 Customer Accounts 11,146,099 8 Customer Service and Informational 5,063,852 9 Sales 10 Administrative and General 45,969,645, 11 TOTAL Operation (Enter Total of lines 3 thru 10)112,164,767 12 Maintenance 13 Production 4,962,423 14 Transmission 3,482,962 15 Regional Market 16 Distribution 8,340,987 17 Administrative and General 963,324 18 TOTAL Maintenance (Total of lines 13 thru 17)17,749,696 19 Total Operation and Maintenance 20 Production (Enter Total of lines 3 and 13)28,354,157 21 Transmission (Enter Total of lines 4 and 14)10,633,084 22 Regional Market (Enter Total of Lines 5 and 15) 23 Distribution (Enter Total of lines 6 and 16)27,784,302 24 Customer Accounts (Transcribe from line 7)11,146,099 Customer Service and Informational (Transcribe from line 8)25 5.063,852 26 Sales (Transcribe from line 9) 27 Administrative and General (Enter Total of lines 10 and 17)46,932,969 28 TOTAL Oper.and Maint.(Total of lines 20 thru 27)129,914,463 129,914,463 29 Gas 30 Operation 31 Production-Manufactured Gas 32 Production-Nat.Gas (Including Expl.and Dev.) 33 Other Gas Supply 34 Storage,LNG Terminaling and Processing 35 Transmission 36 Distribution Customer Accounts37 38 Customer Service and Informational 39 Sales 40 Administrative and General 41 TOTAL Operation (Enter Total of lines 31 thru 40) 42 Maintenance 43 Production-Manufactured Gas 44 Production-Natural Gas (Including Exploration and Development) 45 Other Gas Supply 46 Storage,LNG Terminaling and Processing 47 Transmission FERC FORM NO.1 (ED.12-88)Page 354 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)|—|A Resubmission DISTRIBUTION OF SALARIES AND WAGES (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Allocation of Payroll charged for Clearing Accounts Line Classification Direct Payroll Distribution Total No. M (b)(d) 48 Distribution 49 Administrative and General 50 TOTAL Maint.(Enter Total of lines 43 thru 49) Total Operation and Maintenance51 52 Production-Manufactured Gas (Enter Total of lines 31 and 43) 53 Production-Natural Gas (Including Expl.and Dev.)(Total lines 32, 54 Other Gas Supply (Enter Total of lines 33 and 45) 55 Storage,LNG Terminaling and Processing (Total of lines 31 thru 56 Transmission (Lines 35 and 47) 57 Distribution (Lines 36 and 48) 58 Customer Accounts (Line 37) 59 Customer Service and Informational (Line 38) 60 Sales (Line 39) 61 Administrative and General (Lines 40 and 49) 62 TOTAL Operation and Maint.(Total of lines 52 thru 61 ) 63 Other Utility Departments 64 Operation and Maintenance 65 TOTAL All Utility Dept.(Total of lines 28,62,and 64)129,914,463 129,914,463 66 Utility Plant 67 Construction (By Utility Departments) 68 Electric Plant Gas Plant69 70 Other (provide details in footnote): 71 TOTAL Construction (Total of lines 68 thru 70) 72 Plant Removal (By Utility Departments) Electric Plant73 Gas Plant74 75 Other (provide details in footnote): 76 TOTAL Plant Removal (Total of lines 73 thru 75) 77 Other Accounts (Specify,provide details in footnote): 78 Stores Expense 5,289,704 5,289,704 79 Other Clearing Accounts 3,200,159 3,200,159 80 Construction Work in Progress 57,439,81157,439,811 Other Work in Progress81 3,287,058 3,287,058 82 Paid Absences 23,344,477 23,344,477 83 Preliminary Survey and Investigation 4,463 4,463 84 Other Accounts 5,389,0685,389,068 85 86 87 88 89 90 91 92 93 94 95 TOTAL Other Accounts 97,954,740 97,954,740 96 TOTAL SALARIES AND WAGES 227,869,203 227,869,203 FERC FORM NO.1 (ED.12-88)Page 355 Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X]An Original (2)||A Resubmissi PURCHASES AND SALES OF ANCILLARY SERVICES on 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. Amount Purchased for the Year Amount Sold for the Year Usage -Related Billing Determinant Usage -Related Billing Determinant Unit of Measure Unit of MeasureTypeofAncillaryServiceNumberofUnitsDollarsNumberofUnits DollarsLine (a)(b)(c)(d)(e)(f)(g)No. 1 Scheduling,System Control and Dispatch 563,957 2 Reactive Supply and Voltage 39,649 3 Regulation and Frequency Response 3,202,871 KW 313,721 4 Energy Imbalance -2,946 KWH -15,107 5 Operating Reserve -Spinning 7,991 4,154,060 KW 406,890 6 Operating Reserve -Supplement 7,321 4,154,060 KW 406,890 7 Other 8 Total (Lines 1 thru 7)618,918 11,508,045 1,112,394 FERC FORM NO.1 (New 2-04)Page 398 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)A Resubmission FOOTNOTE DATA 2015/Q4IdahoPowerCompany Schedule Page:398 Column:bLineNo.:8 Idaho Power does not systematically record the number of units related to ancillary services purchased. FERC FORM NO.1 (ED.12-87)Page 450.1 This Report Is: (1)jjjAn Original (2)"HA Resubmission Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 MONTHLY TRANSMISSION SYSTEM PEAK LOAD (1)Report the monthly peak load on the respondent's transmission system.If the respondent has two or more power systems which are not physically integrated,furnish the required information for each non-integrated system. (2)Report on Column (b)by month the transmission system's peak load. (3)Report on Columns (c )and (d)the specified information for each monthly transmission -system peak load reported on Column (b). (4)Report on Columns (e)through (j)by month the system'monthly maximum megawatt load by statistical classifications.See General Instruction for the definition of each statistical classification. NAME OF SYSTEM:Idaho Power Company Line Monthly Peak MW -Total Day of Monthly Hourof Firm Network Monthly Service for Self Peak Short-Term Firm Point-to-point Reservation Other Service Firm Network Sen/ice for Others Long-Term Firm Point-to-point Reservations Other Long- Term Firm Service No.Month Peak (a)(b)(c)(d)(e)(f)(g)(h)(i)(j) 4,700 3,850 242 463 1451January21000 4,275 3,137 4911844632February19800 3,3264,422 211 463 4223March5800 10,313 637 1,389 1,0584TotalforQuarter1 4,476 3,396 259 463 3585April211900 4,71 £3,533 285 463 4386May42100 5,934 4,818 2803734637June261700 11,747 1,0769171,3898TotalforQuarter2 6,016 4,979 1983764639July11800 4,4585,623 307 463 39510August131500 5,048 4,070 293 463 22211September20001 13,507 976 1,389 81512TotalforQuarter3 4,281 3,375 170 463 27313October101700 3,208 2,103 234 9877314November3C1900 3,257 1,851 244 38977315DecemberI800 7,329 7606482,00916TotalforQuarter4 1 7 Total Year to Date/Year 42,896 3,178 6,176 3,709 Page 400FERCFORMNO.1/3-Q (NEW.07-04) Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:400 Line No.:17 Column:e Firm Network Service for Self,includes 1836 MW associated with pre-Order No.588 transmission agreements between PacifiCorp and Idaho Power. 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. 24,2014,the Parties entered into a Joint Purchase and Sale Agreement and a Termination Agreement that resulted in the elimination of 1836 MW of contract demand that is associated with the pre-Order No.888 transmission agreements that terminate upon closing of the transaction. The contract demand On October The Parties received all required regulatory approvals and the transaction closed October 30,2015. FERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X|An Original (2)||A Resubmission ELECTRIC ENERGY ACCOUNT Year/Period of Report End of 2015/Q4 Report below the information called for concerning the disposition of electric energy generated,purchased,exchanged and wheeled during the year. Line Item Line Item MegaWatt HoursMegaWattHours No.No. (a)(b)(a)(b) 1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY 2 Generation (Excluding Station Use):22 Sales to Ultimate Consumers (Including Interdepartmental Sales) 14,264,493 3 Steam 4,676,370 23 Requirements Sales for Resale (See instruction 4,page 311.) 4 Nuclear 5 Hydro-Conventional 5,909,916 24 Non-Requirements Sales for Resale (See instruction 4,page 311.) 1,254,1366Hydro-Pumped Storage 7 Other 2,075,731 25 Energy Furnished Without Charge8LessEnergyforPumping 26 Energy Used by the Company (Electric Dept Only,Excluding Station Use) 9 Net Generation (Enter Total of lines 3 through 8) 12,662,017 27 Total Energy Losses 1,051,71810Purchases3,788,934 28 TOTAL (Enter Total of Lines 22 Through 27)(MUST EQUAL LINE 20) 16,570,34711PowerExchanges: 12 Received 276,510 13 Delivered 162,239 14 Net Exchanges (Line 12 minus line 13)114,271 15 Transmission For Other (Wheeling) 16 Received 5,920,350 17 Delivered 5,915,225 18 Net Transmission for Other (Line 16 minus line 17) 5,125 19 Transmission By Others Losses 20 TOTAL (Enter Total of lines 9,10,14,18 and 19) 16,570,347 Page 401aFERCFORMNO.1 (ED.12-90) This Report Is: (1)[x|An Original (2)Q A Resubmission Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 Date of Report (Mo.Da,Yr) 04/15/2016 MONTHLY PEAKS AND OUTPUT 1.Report the monthly peak load and energy output.If the respondent has two or more power which are not physically integrated,furnish the required information for each non-integrated system. 2.Report in column (b)by month the system 's output in Megawatt hours for each month. 3.Report in column (c)by month the non-requirements sales for resale.Include in the monthly amounts any energy losses associated with the sales. 4.Report in column (d)by month the system 's monthly maximum megawatt load (60 minute integration)associated with the system. 5.Report in column (e)and (f)the specified information for each monthly peak load reported in column (d). NAME OF SYSTEM:Idaho Power Company Monthly Non-Requirments Sales for Resale & Associated Losses MONTHLY PEAKLine No.Megawatts (See Instr.4)Day of Month HourMonthTotalMonthlyEnergy (e)(f)(a)(b)(c)(d) 29 January 1,429,454 162,212 2,168 2 9 AM 30 February 1,215,125 1,993 23 8 AM205,779 4 8 AM31March1,214,436 167,129 1,919 10 PM32April1,212,235 35,621 1,997 28 33 May 1,304,647 103,313 2,156 4 8 PM 34 June 1,718,107 3,402 30 4 PM62,532 3,360 1 7 PM35July1,747,644 109,737 12 6 PM36August1,644,547 30,741 3,221 1 7 PM37September1,270,259 62,870 2,473 38 October 1,186,337 138,462 1,814 10 6 PM 39 November 1,209,550 66,026 2,203 30 7 PM 1,418,006 2,241 1 8 AM40December109,714 41 TOTAL 16,570,347 1,254,136 Page 401bFERCFORMNO.1 (ED.12-90) This Page Intentionally Left Blank Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A ResubmissionIdahoPowerCompany 2015/Q4 FOOTNOTE DATA Schedule Page:401 Line No.:17 Column:b Page 329 Column I differs from page 401 by 5,125 MWH,reported for Lucky Peak variation and BPA Energy imbalance schedules on page 401.The numbers that are shown on pages 328-330 are for account 456 wheeling only,the numbers on page 401 have to be adjusted for account 447 transmission. FERC FORM NO.1 (ED.12-87)Page 450.1 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X|An Original (2)||A Resubmission Date of Report (Mo.Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company 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 1 1 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 Met.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. Plant Name:Boardman Item Plant Name:Jim Bridger Line No. (c)(a)(b) SteamSteam1KindofPlant(Internal Comb,Gas Turb,Nuclear Conventional2TypeofConstr(Conventional,Outdoor,Boiler,etc)Semi-Outdoor Boiler 198019743YearOriginallyConstructed 1979 19804YearLastUnitwasInstalled 770.50 64.205TotalInstalledCap(Max Gen Name Plate Ratings-MW) 646NetPeakDemandonPlant-MW (60 minutes)727 501787607PlantHoursConnectedtoLoad 008NetContinuousPlantCapability(Megawatts) 009WhenNotLimitedbyCondenserWater 0010WhenLimitedbyCondenserWater 0011AverageNumberofEmployees 182941000409605000012NetGeneration,Exclusive of Plant Use -KWh 10661051772013CostofPlant:Land and Land Rights 124920167039675114StructuresandImprovements 546181648 6361329815EquipmentCosts 44314319755694AssetRetirementCosts16 80643355626851813TotalCost17 1256.127018CostperKWofInstalledCapacity(line 17/5)Including 813.5650 39740523464319ProductionExpenses:Oper,Supv,&Engr 473707211608460620Fuel 00CoolantsandWater(Nuclear Plants Only)21 771734591437522SteamExpenses 0 0SteamFromOtherSources23 0024SteamTransferred(Cr) 00ElectricExpenses25 3937626301917MiscSteam(or Nuclear)Power Expenses26 043203827Rents 0 028Allowances 109988 1284029MaintenanceSupervisionandEngineering 876400MaintenanceofStructures30 2235057602363MaintenanceofBoiler(or reactor)Plant31 19676452550850MaintenanceofElectricPlant32 6711067 46900MaintenanceofMiscSteam(or Nuclear)Plant33 145941847 8638503TotalProductionExpenses34 0.04720.0356ExpensesperNetKWh35 Coal OilCoalOil36Fuel:Kind (Coal,Gas,Oil,or Nuclear) Tons BarrelsUnit(Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)Tons Barrels37 111192 1083 038Quantity(Units)of Fuel Burned 2303826 6262 0 8559 138800 039AvgHeatCont-Fuel Burned (btu/indicate if nuclear)9173 140000 0 39.377 76.795 0.00040AvgCostofFuel/unit,as Delvd f.o.b.during year 108.869 0.00048.729 41.435 105.956 0.00090.059 0.000AverageCostofFuelperUnitBurned50.03841 2.464 18.182 0.00015.316 0.00042AverageCostofFuelBurnedperMillionBTU2.722 0.000 0.00043AverageCostofFuelBurnedperKWhNetGen0.000 0.000 0.0260.028 10255.000 0.000 0.0000.000 0.00044AverageBTUperKWhNetGeneration10347.000 FERC FORM NO.1 (REV.12-03)Page 402 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)||A Resubmission Date of Report (Mo.Da,Yr) 04/15/2016 STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 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.1 1 .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. LinePlant Name:Valmy Plant Name:Danskin Plant Name:Bennett Mountain No. (e)(f)(d) Gas Turbine Gas Turbine 1Steam Conventional 2OutdoorConventional 3198120012005 2005 419852008 283.50 172.80 5270.90 185 6262252 1538 1023 77664 164 80261 0 0 90 0 1000 4 1108 157875000 12255025000249740000 1340274501106140 1688442 14705199616087725 51991319 15323843957100153211 0 16-257063 0 53679761 17395212995106643681 310.6468 181394.0494 393.6644 12812 19655838192181 6071381 20972946210464678 0 0 210 0 2231055020 0 2300 0 2400 471697 251262175539906 152790 26-19410 311203 0 0 270 0 0 280 0 2941650 135606 30790432134240 5795 3160356912151 234934894058246946 32 0 0 33165285 7085015 342335841411156089 0.0449 350.0935 0.0437 Gas 36CoalOilGas MCF MCF 37TonsBarrels 2547925 1601807 0 0 3813992012293000 1027 0 0 39113981387780102700 0.000 0.000 4036.239 88.175 0.000 3.819 0.000 0.000 3.790 0.000 0.000 4167.361 83.462 0.000 3.819 0.000 0.000 3.790 0.000 0.000 4214.319 0.000 3.200 0.000 0.000 3.1803.725 0.000 0.000 430.000 0.038 0.000 0.000 0.0380.042 0.000 0.000 0.000 440.000 10261.000 0.000 0.000 10420.00010419.000 0.000 FERC FORM NO.1 (REV.12-03)Page 403 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)|x|An Original (2)||A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 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 1 1 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 Met.7.Quantities of fuel burned (Line 38)and average cost per unit of fuel burned (Line 41 )must be consistent with charges to expense accounts 501 and 547 (Line 42)as show on Line 20.8.If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. Line Plant Name:Langley Gulch Plant Name: Item No. (c)(a)(b) 1 Kind of Plant (Internal Comb,Gas Turb,Nuclear Gas Turbine 2 Type of Constr (Conventional,Outdoor,Boiler,etc)Conventional 3 Year Originally Constructed 2012 4 Year Last Unit was Installed 2012 0.005TotalInstalledCap(Max Gen Name Plate Ratings-MW)318.45 06NetPeakDemandonPlant-MW (60 minutes)301 6132 07PlantHoursConnectedtoLoad 8 Net Continuous Plant Capability (Megawatts)0300 09WhenNotLimitedbyCondenserWater0 010WhenLimitedbyCondenserWater0 011AverageNumberofEmployees22 12 Net Generation.Exclusive of Plant Use -KWh 1662770000 0 2287261 013CostofPlant:Land and Land Rights 134922940 014StructuresandImprovements 015EquipmentCosts240012947 016AssetRetirementCosts0 017TotalCost377223148 018CostperKWofInstalledCapacity(line 17/5)Including 1184.5601 19 Production Expenses:Oper,Supv,&Engr 310438 0 39140394 020Fuel 021CoolantsandWater(Nuclear Plants Only)0 022SteamExpenses0 023SteamFromOtherSources0 024SteamTransferred(Cr)0 0359230425ElectricExpenses 26 Misc Steam (or Nuclear)Power Expenses 350000 0 0 027Rents 0 028Allowances 029MaintenanceSupervisionandEngineering0 0MaintenanceofStructures9384830 Maintenance of Boiler (or reactor)Plant 32341 031 788337 032MaintenanceofElectricPlant 033MaintenanceofMiscSteam(or Nuclear)Plant 0 04430766234TotalProductionExpenses 0.00000.026635ExpensesperNetKWh 36 Fuel:Kind (Coal,Gas,Oil,or Nuclear)Gas 37 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)MCF 0 038Quantity(Units)of Fuel Burned 11344468 0 0 0 0 039AvgHeatCont-Fuel Burned (btu/indicate if nuclear)1027 0 0 0 0.000 0.00040AvgCostofFuel/unit,as Delvd f.o.b.during year 3.450 0.000 0.000 0.000 0.00041AverageCostofFuelperUnitBurned3.450 0.000 0.000 0.000 0.000 0.0002.950 0.000 0.000 0.000 0.00042AverageCostofFuelBurnedperMillionBTU 43 Average Cost of Fuel Burned per KWh Net Gen 0.024 0.000 0.000 0.000 0.000 0.000 44 Average BTU per KWh Net Generation 7007.000 0.000 0.000 0.000 0.000 0.000 FERC FORM NO.1 (REV.12-03)Page 402.1 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA ,—| Schedule Page:402 Line No.:3 Column:b This footnote applies to lines 3 and 4 .The Jim Bridger Power Plant consists of four equal units constructed jointly by Idaho Power Company and Pacific Power and Light Company,with Idaho owning 1/3 and PacifiCorp owning 2/3.Unit #1 was placed in commercial operation November 30,1974,Unit #2 December 1,1975, Unit #3 September 1,1976,and Unit #4 November 29,1979. Schedule Page:402 Line No.:3 Column:c This footnote applies to lines 3 and 4 .The Boardman plant consists of one unit constructed jointly by Portland General Electric Company,Idaho Power Company,and Pacific Northwest Generating Company,with Idaho Power Company owning 10%.The unit was placed in commercial operation August 3,1980. 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. FERC FORM NO.1 (ED.12-87)Page 450.1 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)pg An Original (2)||A Resubmission Date of Report {Mo.Da,Yr) 04/15/2016 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in a footnote.If licensed project,give project number. 3.If net peak demand for 60 minutes is not available,give that which is available specifying period. 4.If a group of employees attends more than one generating plant,report on line 1 1 the approximate average number of employees assignable to each plant. FERC Licensed Project No.1975 Plant Name:Bliss FERC Licensed Project No.2736 Plant Name:American Falls Line Item No. (c)M(a) Run-of-River Run-of-River1KindofPlant(Run-of-River or Storage) OutdoorOutdoor2PlantConstructiontype(Conventional or Outdoor) 194919783YearOriginallyConstructed 195019784YearLastUnitwasInstalled 75.0092.305Totalinstalledcap(Gen name plate Rating in MW) 546NetPeakDemandonPlant-Megawatts (60 minutes)95 8,7276,9097PlantHoursConnecttoLoad 8 Net Plant Capability (in megawatts) 761109(a)Under Most Favorable Oper Conditions 1010(b)Under the Most Adverse Oper Conditions 4411AverageNumberofEmployees 311,673,000294,308,00012NetGeneration,Exclusive of Plant Use -Kwh 13 Cost of Plant 768,366875,31814LandandLandRights 1,098,13511,986,63615StructuresandImprovements 8,963,5814,293,07516Reservoirs,Dams,and Waterways 9,463,70332,331,62417EquipmentCosts 486,477839,27618Roads,Railroads,and Bridges 0019AssetRetirementCosts 20,780,26250,325,92920TOTALcost(Total of 14 thru 19) 277.0702CostperKWofInstalledCapacity(line 20 /5)545.243021 22 Production Expenses 814,397209,91623OperationSupervisionandEngineering 870,0281,530,108WaterforPower24 964,512136,36425HydraulicExpenses 46,37183,11426ElectricExpenses 449,505277,54927MiscHydraulicPowerGenerationExpenses 3,40513728Rents 5,9768,57629MaintenanceSupervisionandEngineering 44,538158,78830MaintenanceofStructures 67,4646,12831MaintenanceofReservoirs,Dams,and Waterways 115,994304,393MaintenanceofElectricPlant32 145,73767,013MaintenanceofMiscHydraulicPlant33 3,527,9272,782,08634TotalProductionExpenses(total 23 thru 33) 0.01130.009535ExpensespernetKWh Page 406FERCFORMNO.1 (REV.12-03) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses." 6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment. FERC Licensed Project No.2848 Plant Name:Cascade FERC Licensed Project No.1971 Plant Name:Oxbow FERC Licensed Project No.1971 Plant Name:Brownlee Line No. (e)M .01 Storage 1Run-of-RiverStorage 2OutdoorOutdoorOutdoor 3196119581983 4196119841980 5190.0012.42585.40 620512534 78,7607,8718,760 8 922115747 102021220 11628 12750,079,00031,539,0001,719,268,000 13 141,212,76782,14218,266,595 1510,878,1677,380,84232,472,875 1630,432,9753,145,63067,619,060 1719,497,72113,881,88661,266,804 18585,876122,668529,364 19000 2062,607,50624,613,168180,154,698 21329.51321,981.7366307.7463 22 23382,292226,686810,294 24299,516228,916666,009 25553,562417,4741,228,538 26161,460107,054314,903 27415,275927,272 294,065 2818,315141111,511 2910,9183,21625,206 30112,66112,431181,794 315,274-934,061 32147,76764,559748,067 33341,148100,709428,623 342,448,1881,455,2425,476,278 350.00330.04610.0032 FERC FORM NO.1 (REV.12-03)Page 407 Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in a footnote.If licensed project,give project number. 3.If net peak demand for 60 minutes is not available,give that which is available specifying period. 4.If a group of employees attends more than one generating plant,report on line 1 1 the approximate average number of employees assignable to each plant. FERC Licensed Project No.2726 Plant Name:Malad FERC Licensed Project No.1971 Plant Name:Hells Canyon Line Item No. (b)M(a) Run-of-RiverStorage1KindofPlant(Run-of-River or Storage) Outdoor Outdoor2PlantConstructiontype(Conventional or Outdoor) 19483YearOriginallyConstructed1967 194819674YearLastUnitwasInstalled 391.50 21.775Totalinstalledcap(Gen name plate Rating in MW) 236NetPeakDemandonPlant-Megawatts (60 minutes)330 8,7607PlantHoursConnecttoLoad8,760 ! " 8 Net Plant Capability (in megawatts) 445 259(a)Under Most Favorable Oper Conditions 137 2110(b)Under the Most Adverse Oper Conditions 111AverageNumberofEmployees5 154,194,00012NetGeneration,Exclusive of Plant Use -Kwh 1,461,432,000 13 Cost of Plant 205,3761,880,38114LandandLandRights 2,824,1262,931,90015StructuresandImprovements 52,872,923 6,283,40616Reservoirs,Dams,and Waterways 19,960,871 12,088,094EquipmentCosts17 1,542,871922,78118Roads,Railroads,and Bridges 0AssetRetirementCosts019 22,943,873TOTALcost(Total of 14 thru 19)78,568,85620 1,053.9216200.686721CostperKWofInstalledCapacity(line 20 /5) I22ProductionExpensesB 472,143 196,89523OperationSupervisionandEngineering 425,145 849,855WaterforPower24 797,610 230,74025HydraulicExpenses 65,750295,71126ElectricExpenses 177,704575,747MiscHydraulicPowerGenerationExpenses27 30,450 0Rents28 24,842 3,42029MaintenanceSupervisionandEngineering 8,347MaintenanceofStructures36,43030 22,262244,24931MaintenanceofReservoirs,Dams,and Waterways 359,716 35,828MaintenanceofElectricPlant32 688,719 147,409MaintenanceofMiscHydraulicPlant33 1,738,21034TotalProductionExpenses(total 23 thru 33)3,950,762 0.01130.002735ExpensespernetKWh FERC FORM NO.1 (REV.12-03)Page 406.1 Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 This Report Is: (1)[X|An Original (2)||A Resubmission Name of Respondent Idaho Power Company HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses." 6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment. FERC Licensed Project No.503 Plant Name:Swan Falls FERC Licensed Project No.18 Plant Name:Twin Falls FERC Licensed Project No.2055 Plant Name:C J Strike Line No. (d)(e)ifl 1Run-of-RiverRun-of-RiverRun-of-River 2ConventionalConventionalOutdoor 3193519101952 4199519941952 552.7425.0082.80 6372287 77,1578,7478,760 8 9245391 10145084 11345 1276,114,000110,847,000375,982,000 13 14255,499231,5845,476,746 1511,021,54727,334,9049,780,013 9,000,263 1615,989,46510,807,310 1721,350,84531,037,69214,047,800 181,917,603835,9461,602,868 19000 2043,545,75775,429,59141,714,737 21825.66853,017.1836503.8012 22 23195,251621,417871,100 24214,848710,027963,737 25127,868873,6301,152,655 2674,46425,46450,830 27228,498557,788678,592 283,2246,29855,646 294,16410,7956,615 3044,281126,81782,602 3155,02918,03246,467 3274,878271,370196,523 3386,230258,82588,092 341,108,7353,480,4634,192,859 350.01460.03140.0112 FERC FORM NO.1 (REV.12-03)Page 407.1 Year/Period of ReportThisReportIs: (1)[Xj An Original (2)||A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company End of 201 5/Q4 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings) 2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in a footnote.If licensed project,give project number. 3.If net peak demand for 60 minutes is not available,give that which is available specifying period. 4.If a group of employees attends more than one generating plant,report on line 1 1 the approximate average number of employees assignable to each plant. FERC Licensed Project No.2778 Plant Name:Shoshone Falls FERC Licensed Project No.2777 Plant Name:Upper Salmon ItemLine No. (c)(b)M Run-of-River1KindofPlant(Run-of-River or Storage)Run-of-River Conventional2PlantConstructiontype(Conventional or Outdoor)Outdoor 19073YearOriginallyConstructed1937 192119474YearLastUnitwasInstalled 12.505Totalinstalledcap(Gen name plate Rating in MW)34.50 136NetPeakDemandonPlant-Megawatts (60 minutes)36 8,760 8,3857PlantHoursConnecttoLoad 8 Net Plant Capability (in megawatts) 149(a)Under Most Favorable Oper Conditions 39 1110(b)Under the Most Adverse Oper Conditions 32 3 211AverageNumberofEmployees 203,255,000 74,608,00012NetGeneration,Exclusive of Plant Use -Kwh 13 Cost of Plant 313,328202,39814LandandLandRights 1,253,6352,080,26615StructuresandImprovements 10,108,9026,130,43016Reservoirs,Dams,and Waterways 4,703,9418,923,67917EquipmentCosts 51,38329,35918Roads,Railroads,and Bridges 0 0AssetRetirementCosts19 17,366,132 16,431,189TOTALcost(Total of 14 thru 19)20 503.3661 1,314.4951CostperKWofInstalledCapacity(line 20 /5)21 22 Production Expenses 150,239281,12023OperationSupervisionandEngineering 161,587281,81224WaterforPower 339,108 90,955HydraulicExpenses25 94,946 45,14026ElectricExpenses 241,563 183,33527MiscHydraulicPowerGenerationExpenses 88028Rents 2,7785,57029MaintenanceSupervisionandEngineering 24,323111,480MaintenanceofStructures30 36,230 987MaintenanceofReservoirs,Dams,and Waterways31 85,340 79,795MaintenanceofElectricPlant32 68,595115,27833MaintenanceofMiscHydraulicPlant 34 Total Production Expenses (total 23 thru 33)1,592,447 807,822 0.0078 0.0108ExpensespernetKWh35 Page 406.2FERCFORMNO.1 (REV.12-03) Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report Endof 2015/Q4 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses." 6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment. FERC Licensed Project No.2061 Plant Name:Lower Salmon FERC Licensed Project No.1971 Plant Name:Common Facilities FERC Licensed Project No.2899 Plant Name:Milner Line No. M (e)ia 1Run-of-River Run-of-River 2OutdoorConventional 319921949 419491992 50.00 59.4560.00 603834 705,8278,758 8 906461 100601 11025 12070,756,000207,416,000 13 14114,367 424,428 138,100 1541,098,277 2,869,695 10,431,584 1613,556,785 6,920,148 17,431,179 172,246,883 8,197,531 29,260,290 1899,051 501,87788,693 19000 2057,115,363 18,500,495 57,763,030 210.0000 308.3416 971 .6237 22 230270,998 197,687 240298,475 1,477,096 257,416,144 129,881347,273 26032,689125,419 270286,774 276,779 2802,756 3,295 2903,460 3,964 30033,55879,756 31018,43211,408 32044,913 93,791 3392,248 80,272 102,119 347,508,392 1,551,504 2,369,291 350.0000 0.03350.0075 FERC FORM NO.1 (REV.12-03)Page 407.2 This Page Intentionally Left Blank Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA 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 Upstreamstorage in Brownlee Reservoir Schedule Page:406.1 Line No.:1 Column:b Upstream storage in Brownlee Reservo ir 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. FERC FORM NO.1 (ED.12-87)Page 450.1 This Report !s: (1)[X]An Original (2)|A Resubmission GENERATING PLANT STATISTICS (Small Rants) Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. Installed Ca Name Plate (In MW) pacity Ratine Net Peak Demand MW(60(gjin.) Year Orig. Const. Net Generation Excluding Plant Use Line Cost of PlantNameofPlant No. (a)(b)(c)(e)(f) 1 Hydro: 2 Clear Lakes 1937 2.50 2.3 15,695 3,583,449 3 Thousand Springs 1912 8.80 7.6 9,566,53152,740 4 5 6 Internal Combustion: 7 Salmon Diesel 1967 5.00 4.0 909,25913 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 Page 410FERCFORMNO.1 (REV.12-03) Date of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)|X|An Original (2)||A Resubmission Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company GENERATING PLANT STATISTICS (Small Plants)(Continued) 3.List plants appropriately under subheadings for steam,hydro,nuclear,internal combustion and gas turbine plants.For nuclear,see instruction 11, Page 403.4.If net peak demand for 60 minutes is not available,give the which is available,specifying period.5.If any plant is equipped with combinations of steam,hydro internal combustion or gas turbine equipment,report each as a separate plant.However,if the exhaust heat from the gas turbine is utilized in a steam turbine regenerative feed water cycle,or for preheated combustion air in a boiler,report as one plant. Production Expenses Fuel Costs (in cents (per Million Btu) Operation Exc'l.Fuel Plant Cost (Incl Asset Retire.Costs)Per MW LineKindofFuelFueFMaintenanceNo.(I)(k)(i)G)(g)(h) 1 238,000 270,4441,433,380 259,879 384,5741,087,106 4 5 6 7Diesel181,852 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 Page 41 1FERCFORMNO.1 (REV.12-03) This Page Intentionally Left Blank Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:410 Line No.:7 Column:a _ Salmon units are classified as standby. FERC FORM NO.1 (ED.12-87)Page 450.1 Name of Respondent Idaho Power Company This Report Is: (1)[x]An Original (2)||A Resubmission TRANSMISSION LINE STATISTICS Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. DESIGNATION VOLTAGE (KV) (Indicate where other than 60 cycle.3 phase) LENGTH (Pole miles) (In the casfi.ofundergroundlines report circuit miles) On structure On ytructu,; of Line of AnotherDestanatedLine Line Type of Supporting Structure NumberNo. Of res CircuitsFromOperatingToDesigned ?f)(a)(b)(c)(e)(d)(h)(fl) 345.0C 500.00 S Tower 62.35 1Midpoint1Borah 500.0C 500.00 S Tower 1.79 1Slatt2Boardman 500.0C 500.00 S Tower 0.41 1Hemingway3Summerlake 500.00 500.00 S Tower 0.37 1Midpoint4Hemingway 500.0C 500.00 S Tower 53.09 1Hemingway Midpoint 5 Summer Lake 500.00 S Tower 47.83500,0C 16Hemingway 7 345.00 345.00 S Tower 66.13 1Goshen8JimBridger 345.00 345.00 S Tower 76.06 29StateLineMidpoint 345.00 345.00 S Tower 19.85 1Borah10Kinport 345.00 345.00 S Tower 60.94 1Populus11JimBridger 345.00 345.00 S Tower 7.42 1Kinport12Populus 345.00 345.00 S Tower 61.09 1Populus13JimBridger 345.00 345.00 S Tower 9.05 1Borah14Populus 345.00 S Tower345.0C 7.49 115GoshenKinport 345.0C 345.00 H Wood 51.07 1Borah#116Midpoint 345.00 345.00 H Wood 50.01 2Borah#217Midpoint 345.0C 345.00 H Wood 1.72 218AdelaideTapAdelaide 19 230.00 230.00 H Wood 46.27 120QuartzLaGrande 230.00 230.00 S Tower 0.70 221MidpointHunt 56.41230.0C 230.00 H Wood 122BradyAntelope 230.00 230.00 H Wood 0.11 123BradyTreasureton 230.00 230.00 S Tower 17.94 224Brady#1 &#2 Kinport 230.00 230.00 H Wood 1PointofRocks25JimBridger 230.00 230,00 S Tower 72.67 126BrownleeOntario 138.00 230.00 S P Wood 9.98 127MoraBowmont 138.00 230.00 H Wood 8.75 128MoraBowmont 230.0C 230.00 H Wood 1PointofRocks29JimBridger 230.0C 230.00 SP Steel 18.60 130Caldwell710Locust 230.0C 230.00 S Tower 7.73 1Caldwell31BoiseBench 230.00 230.00 H Wood 33.49 1Caldwell32BoiseBench 230.0C 230.00 S Tower 15.78 233BoiseBenchCloverdale 230.00 230.00 H Wood 1.67 1DalreedSub34Boardman 230.0C 230.00 SP Steel 11.04 235Brownlee714Oxbow TOTAL 4,769.03 11.02 20336 Page 422FERCFORMNO.1 (ED.12-87) Date of Report {Mo.Da,Yr) 04/15/2016 Year/Period of ReportNameofRespondent Idaho Power Company This Report Is: (1)[x|An Original (2)|-]A Resubmi TRANSMISSION LINE STATISTICS (Continued) 2015/Q4Endof ssion 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 (I)on the book cost at end of year. COST OF LINE (Include in Column (J)Land,EXPENSES,EXCEPT DEPRECIATION AND TAXES Land rights,and clearing right-of-way)Size of Conductor and Material Land Construction and Other Costs Total Cost Operation Expenses Maintenance Expenses Rents Total Expenses Line No.(o)(P)(i)0 (k)(I)(m)(n) 11272ACSR256,381 15,974,858 16,231,239 22X1780ACSR446,708 446,708 1272 ACSR 603,657 603,657 3 1272 ACSR 4 3X1272 ACSR 17,991,88217,991,882 5 63X1272ACSR16,358,594 16,358,594 7 81272ACSR483,309 5,787,895 6,271,204 11,680,140 9795ACSR571,979 11,108,161 101272ACSR344,220 4,396,928 4,741,148 111272ACSR9,512,5979,512,597 121272ACSR 1272 ACSR 139,249,735 9,249,735 141272ACSR 152X1272ACSR514,724 514,724 16715.5 ACSR 283,143 8,543,370 8,826,513 64,851 17715.5 ACSR 10,228,542 10,293,393 18715.5 ACSR 51,448 224,222 275,670 19 20795ACSR62,218 5,685,245 5,747,463 21715.5 ACSR 9,145 998,452 1,007,597 221272ACSR108,301 3,399,123 3,507,424 23795ACSR6,186 6,186 24715.5 ACSR 1,099,27018,829 1,080,441 1,190 251272ACSR1,190 1,676,838 262X954ACSR20,541,790 22,218,628 27715.5 ACSR 413,793 2,209,007 2,622,800 715.5 ACSR 28 291272ACSR1,899 1,899 301590ACSR2,138,236 8,775,086 10,913,322 311272ACSR1,748,214 7,631,906 9,380,120 32715.5 ACSR 331272ACSR3,062,812 6,560,901 9,623,713 34795AAC89,68089,680 954 ACSR 34,174 16,060,644 3516,026,470 8,044,636 3,092,363 3,084,849 14,221,848 3632,174,968 555,434,671 587,609,639 Page 423FERCFORMNO.1 (ED.12-87) Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission TRANSMISSION LINE STATISTICS Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. VOLTAGE (KV)DESIGNATION LENGTH (Pole miles)(In Ihe case ofuhdergroundhnes report circuit miles) Un Structure On Structures of Line of Another Designated Line Type of Supporting Structure (Indicate where other than 60 cycle.3 phase) NumberNo.Of CircuitsFromToOperatingDesignedme(a)(b)(c)(e)(d)(g)(h) 230.00 30.10 1230.00 H Wood1CaldwellOntario 3.14230.0C 1230.00 S Tower2CaldwellOntario 4.43 1230.00 230.00 SP SteelRattlesnakeTS3BennettMtnPP 68.17230.00 230.00 H Steel 14BorahHunt 230.00 230.00 H Steel 36.30 15DanskinHubbard 230.00 230.00 SP Steel 1.84 16DanskinHubbard 230.00 230.00 SP Steel 1.30 27DanskinHubbard 230,0C 5.39 1230,00 SP Steel8DanskinBennettMtn 230.0C 13.01 1230.00 SP Steel9HemingwayBowmont 138.0C 14.19 1230.00 SP Steel10LangleyGulchGallowayRd 138.0C 230.00 SP Steel 2.09 111GallowayRdWillisTap 230.00 230.00 H Wood 31.66 112WallaWallaHurricane 230.0C 230.00 S Tower 0.87 113BoiseBenchMidpoint#1 230.00 230.00 H Wood 108.68 114BoiseBenchMidpoint#1 230.0C 230.00 S Tower 1.51 115BrownleeQuartzJet 230.00 41.30 1230.00 H WoodQuartzJet16Brownlee 99.76230.0C 230.00 S Tower 2BoiseBench#1 &#217Brownlee 10.40230.00 230.00 S Tower 218OxbowBrownlee 230.00 230.00 S Tower 3.49 119BoiseBenchMidpoint#2 230.00 230.00 H Wood 102.17 120BoiseBenchMidpoint#2 230.00 230.00 S Tower 20.11 221OxbowPalletteJet 230.00 24.43230.00 H Wood 222PalletteJetImnaha 9.05230.00 230.00 S Tower 223HellsCanyonPaletteJet 230.00 230.00 S Tower 102.55 224BrownleeBoiseBench 230.00 230.00 H Wood 106.29 125BoiseBenchMidpoint#3 230.0C 230.00 H Wood 29.62 126PaletteJetEnterprise 0.46230.00 230.00 S Tower 1Brady#227Borah 3.52230.00 230.00 H Wood 128BorahBrady#2 230.00 230.00 H Wood 3.87 129BorahBrady#1 30 161 ,0C 161.00 H Wood 40.93 1StateLine31Goshen 161.00 2.37161.00 S Tower 232DonGoshen 161.00 48.42161.00 H Wood 2Goshen33Don 161.00 5.67161.00 H Wood 1Goshen34Antelope 35 TOTAL 4,769.03 11.02 20336 Page 422.1FERCFORMNO.1 (ED.12-87) Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission TRANSMISSION LINE STATISTICS (Continued) 7.Do not report the same transmission line structure twice.Report Lower voltage Lines and higher voltage lines as one line.Designate in a footnote if you do not include Lower voltage lines with higher voltage lines.If two or more transmission line structures support lines of the same voltage,report the pole miles of the primary structure in column (f)and the pole miles of the other line(s)in column (g) 8.Designate any transmission line or portion thereof for which the respondent is not the sole owner.If such property is leased from another company, give name of lessor,date and terms of Lease,and amount of rent for year.For any transmission line other than a leased line,or portion thereof,for which the respondent is not the sole owner but which the respondent operates or shares in the operation of,furnish a succinct statement explaining the arrangement and giving particulars (details)of such matters as percent ownership by respondent in the line,name of co-owner,basis of sharing expenses of the Line,and how the expenses borne by the respondent are accounted for,and accounts affected.Specify whether lessor,co-owner,or other party is an associated company. 9.Designate any transmission line leased to another company and give name of Lessee,date and terms of lease,annual rent for year,and how determined.Specify whether lessee is an associated company. 1 0.Base the plant costfigures called for in columns (j)to (I)on the book cost at end of year. COST OF LINE (Include in Column (j)Land, Land rights,and clearing right-of-way) EXPENSES,EXCEPT DEPRECIATION AND TAXES Size of Conductor and Material _Total Expenses RentsTotalCostOperation Expenses Maintenance Expenses Construction and Other Costs Land Line No.(o)(P)(k)(I)(i)(j)(n)(m) 19,282,426 9,518,5782X954ACSR236,152 21272ACSR 31,748,05581,701 1,666,3541272ACSR 4624,917 22,467,321 23,092,2361590ACSR 515,210,561 15,210,5611590ACSR 61590ACSR 71590ACSR 83,528,033 3,528,0331590ACSR 911,132,9761,854,996 9,277,9801590ACSR 10948,166 10,029,0569,080,8901590ACSR 111272ACSR 126,191,922 6,191,9221272ACSR 139,806,478 10,191,765715.5 ACSR 385,287 14715.5 ACSR 153,500,5473,447,479795ACSR53,068 16795ACSR 179,256,921289,934 8,966,987VARIOUS 181,252,33414,810 1,237,5241272ACSR 1916,105,174 16,332,999715.5 ACSR 227,825 20VARIOUS 213,902,140 3,989,6081272ACSR87,468 221,674,451 1,845,532171,0811272ACSR 231,296,81744,687 1,252,1301272ACSR 246,441,971184,817 6,257,154954ACSR 715.5 ACSR 255,849,559 6,097,416247,857 261,904,234 1,988,2481272ACSR84,014 27541,820 544,8883,0681272ACSR 28715.5 ACSR 297,246 421,273 428,5211272ACSR 30 31424,195 440,35016,155250COPPER 3288,204 2,312,904 2,401,108715.5 ACSR 33397.5 ACSR 34784,659784,659397.5 ACSR 35 14,221,848 363,084,8498,044,636 3,092,363555,434,671 587,609,63932,174,968 Page 423.1FERCFORMNO.1 (ED.12-87) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company This Report Is: (1)[X|An Original (2)|—|A Resubmission TRANSMISSION LINE STATISTICS 1 .Report information concerning transmission lines,cost of lines,and expenses for year.List each transmission line having nominal voltage of 132 kilovolts or greater.Report transmission lines below these voltages in group totals only for each voltage. 2.Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report substation costs and expenses on this page. 3.Report data by individual lines for all voltages if so required by a State commission. 4.Exclude from this page any transmission lines for which plant costs are included in Account 121,Nonutility 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. DESIGNATION VOLTAGE (KV) (Indicate where other than 60 cycle,3 phase) LENGTH (Pole miles(In the Case,of underground lines report circuit miles) On Structure (Jri De^jjnafed Line Type of Supporting Structure Number No.Of CircuitsofAnotherOperatingDesignedFromTo ¦¦(a)(b)(c)(e)(d)(9)(h) 2138.0C 138.00 H Wood 11.221AmericanFallsPowerPlantAdelaide 2138.00 138.00 SP Wood 0.122AmericanFallsPowerPlantAdelaide 138.00 138.00 S Tower 1.15 23MinidokaLoopAdelaide 2138.00 138.00 S P Wood 9.57Caldwell4Nampa 138.00 54.45 1138.00 H Wood5UpperSalmonMountainHomeJet 138.00 1138.00 H Wood 30.816UpperSalmonCliff 138.00 1138.00 SP Wood 2.087EastgateRusset 138.00 2138.00 S Tower 1.038BradyFremont 2138.0C 138.00 H Wood 24.389BradyFremont 138.00 SP Wood 24.33 2138.0C10BradyFremont 84.74 2138.0C 138.00 H Wood11KingLowerMalad 66.49 2138.00 138.00 H Wood12EmmettJctPayette 1138.0C 138.00 H Wood 6.2013MountainHomeAFBTap 1138.00 138.00 H Wood 73.4014OntarioQuartz 2138.0C 138.00 S Tower 1.0115KingAmericanFallsPP 1138.0C 138.00 H Wood 142.4116KingAmericanFallsPP 138.00 138.00 S P Wood 3.71 117KingAmericanFallsPP 138.0C 138.00 H Wood 6.22 118DuffinClawson 0.33 1138.00 138.00 H Wood19AmericanFallsBradyTie 1138.0C 138.00 H Wood 5.6620UpperSalmonA-B King 138.0C 1138.00 H Wood 125.5921UpperSalmonBWells 1138.0C 138.00 H Wood 63.9922KingWoodRiver 9.80 1138.00 138.00 S P Wood23ToponisPocket 10.39 2138.00 138.00 S P Wood24BoiseBenchGrove 1138.00 138.00 H Wood 67.3225QuartzJohnDay 1138.00 138.00 H Wood 2.8026SinkerCreekTap 1138.0C 138.00 H Wood 2.51Cloverdale27Mora 22.28 1138.00 138.00 S P WoodCloverdale28Mora 2138.0C 138.00 S P Steel 0.9629MoraCloverdale 1138.0C 138.00 S P Steel 3.8030StoddardJetStoddardSub 1138.0C 138.00 H Wood 1.9531FossilGulchTap 138.0C 138.00 H Wood 53.08 232WoodRiverMidpoint 138.00 S P Wood 16.69 2138.0C33WoodRiverMidpoint 37.15 1138.0C 138.00 H Wood34OxbowMcCall 2.32 1138.0C 138.00 S P Wood35OxbowMcCall TOTAL 4,769.03 11.02 20336 Page 422.2FERCFORMNO.1 (ED.12-87) Name of Respondent Idaho Power Company This Report Is: (1)|x|An Original (2)||A Resubmission TRANSMISSION LINE STATISTICS (Continued) Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. 1 0.Base the plant cost figures called for in columns (j)to (I)on the book cost at end of year. COST OF LINE (Include in Column (j)Land,EXPENSES,EXCEPT DEPRECIATION AND TAXES Land rights,and clearing right-of-way)Size of Conductor and Material Operation Expenses Land Construction and Other Costs Total Cost Maintenance Expenses Rents Total Expenses Line No.(o)(i)(j)(k)(I)(P)(m)(n) 250 COPPER 407,669 126,507 381,162 250 COPPER 2 215.5 ACSR 21,327 249,232 270,559 3 795 AAC 696,535 3,311,830 4,008,365 4 795 ACSR 84,229 4,258,619 4,342,848 5 795 ACSR 43,568 2,811,365 62,767,797 795 AAC 270,823 832,384561,561 7 VARIOUS 4,702,195564,932 4,137,263 8 VARIOUS 9 VARIOUS 10 VARIOUS 76,823 3,206,705 3,283,528 11 VARIOUS 55,521 2,811,621 2,867,142 12 397.5 ACSR 1,955 8,885 136,930 VARIOUS 5,499,389 1434,428 5,464,961 715.5 ACSR 15216,919 9,677,074 9,893,993 715.5 ACSR 16 715.5 ACSR 17 4\0 4,191 443,775 447,966 18 954 ACSR 96,921 96,921 19 250 COPPER 2,741 756,666 20753,925 VARIOUS 3,250,08628,490 3,221,596 21 VARIOUS 173,683 4,156,121 4,329,804 22 397.5 ACSR 23 VARIOUS 225,602 1,652,772 1,878,374 24 397.5 ACSR 2,555,723 2592,173 2,463,550 VARIOUS 77,2192077,199 26 715.5 ACSR 3.123.38C 8,853,560 11,976,940 27 VARIOUS 28 795AAC 29 1272 ACSR 30 250 COPPER 450 187,848 188,298 31 397.5 ACSR 349,712 7,115,557 7,465,269 32 397.5 ACSR 33 397.5 ACSR 141,534 2,679,939 2,821,473 34 397.5 ACSR 35 587,609,63932,174,968 555,434,671 8,044,636 3,092,363 3,084,849 14,221,848 36 Page 423.2FERCFORMNO.1 (ED.12-87) Name of Respondent Idaho Power Company Year/Period of Report End of 2015/Q4 This Report Is: (1)[x]An Original (2)j |A Resubmission TRANSMISSION LINE STATISTICS Date of Report (Mo.Da,Yr) 04/15/2016 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. deSTGnation vOlTaGe (kv) (indicate where other than 60 cycle,3 phase) iNGTH (Pole miles) (In the fcasenfundergroundhnes report circuit miles) Un Structure On of Line ol Designated Line Type of Supporting Structure NumberNo. Of ructures nother CircuitsFromToOperatingDesigned ine(a)(b)(c)(e)(d)(9)(h) 138.OC 138.00 S P Wood 7.50 21LowellJetNampa 138.00 138.00 SP Wood 19.40 12HuntMilner 138.0C 138.00 H Wood 13.50 13StrikeBruneauBridge 18.46138.00 138.00 SP Wood 2KramerSub4AmericanFalls 138.0C 138.00 SP Wood 11.72 15PingreeHaven 138.00 138.00 SP Wood 25.22 26MidpointTwinFalls 138.00 138.00 S P Wood 1.69 17TwinFallsRussett 46.00 138.00 S P Wood 6.17 28BlackfootAiken 69.00 138.00 H Wood 57.10 19PetersonTendoy 138.0C 138.00 S P Wood 6.36 110EastgateTapEastgate 138.00 138.00 SP Steel 1.84 211KimberlyTapKimberly 138.00 138.00 H Wood 13.14 212BoiseBenchMora 138.00 138.00 S P Wood 0.51 113Bowmont-Caldwell Simplot Sub 138.0C 138.00 S P Wood 6.65 114GaryLaneEagle 138.0C 138.00 SP Steel 9.25 2.98 115LocustGroveBlackcatSub 0.14138.0C 138.00 S P Wood 4.02 116BoiseBenchButler 138.0C 138.00 S P Wood 6.74 117EagleStar 138.0C 138.00 S P Steel 3.60 118KarcherSubZilogTap 138.00 138.00 S P Steel 0.43 4.02 119Cloverdale-712 712 -Wye 138.0C 138.00 SP Steel 1.89 120VictoryJetVictory 138.00 138.00 SP Steel 2.94 121ButlerWye 138.00 138.00 H Wood 33.97 122HorseflatStarkey 138.0C 138.00 S P Steel 2.23 223StarkeyMccall 138.00 138.00 H Wood 3.80 124StarkeyMccall 138.00 138.00 S P Steel 1.50 125StarkeyMccall 138.00 138.00 SP Wood 17.61 126StarkeyMccall 138.0C 138.00 SP Steel 2.78 127ChestnutHappyValley 138.0028GarnetWard 138.0C 138.00 S P Wood 8.89 129McCallLakeFork 138.00 138.00 S Steel 2.9030McCallLakeFork 138.00 138.00 S P Steel 1.30 131CaldwellWillis 138.00 138.00 S P Steel 1.59 132CaldwellWillis 138.00 138.00 S P Wood 0.87 133CaldwellWillis 138.00 138.00 S P Steel 0.80 234ValivueTap 138.00 138.00 SP Steel 8.72 1HappyValley35Bowmont TOTAL 4,769.03 11.02 20336 Page 422.3FERCFORMNO.1 (ED.12-87) Year/Period of ReportNameofRespondent Idaho Power Company This Report Is: (1)[x]An Original (2)||A Resubmission Transmission line statistics (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 2015/Q4Endof 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 (I)on the book cost at end of year. COSY OF LINE (Include in Column (j)Land,EXPENSES,EXCEPT DEPRECIATION AND TAXES Land rights,and clearing right-of-way)Size of Conductor and Material Land Construction and Other Costs Total Cost Operation Expenses Maintenance Expenses Rents Total Expenses Line No.(o)(P)(i)(j)(k)(I)(n)(m) 1715.5 ACSR 211,131 1,454,879 1,666,010 2715.5 ACSR 3,324 1,426,231 1,429,555 397.5 ACSR 14,927 616,667 631,594 3 13,734 1,077,292 1,091,026 4715.5 ACSR 397.5 ACSR 18,223 1,281,344 1,299,567 5 66,256 3,110,194 3,176,450 6VARIOUS 16,790715.5 ACSR 213,033 229,823 7 8715.5 ACSR 13,616 529,756 543,372 395,696 9397.5 ACSR 3,540,775 3,936,471 10343,955 2,138,853 2,482,808715.5 ACSR 11795ACSR 12715.5 ACSR 14,697 811,164 825,861 13795AAC50,319 50,319 14795AAC489,037 2,165,954 2,654,991 151272ACSR935,810 3,503,157 4,438,967 161272ACSR34,687 838,605 873,292 17715.5 ACSR 179,817 2,932,783 3,112,600 434,341 477,376 18795AAC43,035 2,717,487 191272ACSR140,412 2,577,075 201272ACSR 134,471 1,539,907 21795ACSR1,405,436 22715.5 ACSR 2,473,833 18,884,762 21,358,595 23715.5 ACSR 24715.5 ACSR 25715.5 ACSR 26715.5 ACSR 78,579 2,219,508 2,298,087 271272ACSR 40,580 2840,580 331,539 5,014,418 29715.5 ACSR 4,682,879 30 311272ACSR272,231 2,141,218 2,413,449 32795ACSR 33795ACSR 351,497 34795ACSR351,497 6,737,014 351272ACSR691,728 6,045,286 14,221,848 363,092,363 3,084,84932,174,968 555,434,671 587,609,639 8,044,636 Page 423.3FERCFORMNO.1 (ED.12-87) Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)||A Resubmission Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 TRANSMISSION LINE STATISTICS 1.Report information concerning transmission lines,cost of lines,and expenses for year.List each transmission line having nominal voltage of 132 kilovolts or greater.Report transmission lines below these voltages in group totals only for each voltage. 2.Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report substation costs and expenses on this page. 3.Report data by individual lines for all voltages if so required by a State commission. 4.Exclude from this page any transmission lines for which plant costs are included in Account 121,Nonutility 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. DESIGNATION VOLTAGE (KV) (Indicate where other than 60 cycle.3 phase) Operating Designed underground lin report circuit miles) On Structure On De'si^nated LELineTypeof Supporting Structure NumberNo. Of j structures of Another CircuitsFromTo me(a)(b)(c)(e)(d)(0)(h) 138.00 138.00 H Wood 0.12 11AntelopeScoville Wheelon 138.00 138.00 H Wood 1.052AmericanFalls 1 138.0C 138.00 S Tower 1.323Kinport 2Don#1 138.0C 138.00 SP Steel4Donn 2.72 1HOKU 138.0C5HOKU 138.00 SP Steel 0.22 2Alamed 138.0C6HOKU 138.00 SP Steel 0.23 2Alamed 138.0C 138.00 S P Steel 2.85 17HOKUAlamed 138.0C 138.00 S P Steel 5.308RocklandJet 1RocklandWindFarm 138.00 138.00 SP Wood 0.119King 1Justice 138.0C 138.00 S P Wood 6.1710NorthViewTap 1 138.00 138.00 H Wood11TwinFallsPPTap 0.99 1 138.0C 138.00 S P Steel 0.38 112AmericanFallsPPAmercianFallsTransST 138.0013LowerSalmon 138.00 H Wood 0.11 1KingTie 14 C J Strike 138.00 138.00 S Tower 4.30 2StrikeJet 138.00 138.00 H Wood 23.42 115StrikeJetMountainHomeJet 138.00 H Wood 0.0516StrikeJet 1Bowmont 138.00 138.00 S Tower 0.3617StrikeJet 1Bowmont 138.00 138.00 H Wood 68.2018StrikeJet 1Bowmont 138.00 138.00 H Wood 4.48 219LuckyPeakLuckyPeakJet 138.0C 138.00 H Wood 10.47 120BlissKing 138.0C 138.00 S P Wood 1.30 121MilnerDeadendMilnerPP 138.00 138.00 H Wood 1.00 122SwanFallsTap 23 24 25 115.00 115.00 H Wood 3.35 126HinesBPA(Harney) 27 28 69.0C 69.00 H Wood 167.03 12969KvLines 69.00 69.00 S P Wood 928.75 13069KvLines 31 32 46.00 46.00 S P Wood 408.703346KvLines 1 34 4,769.03 11.02 20335Totalalllines TOTAL 4,769.03 1102 20336 Page 422.4FERCFORMNO.1 (ED.12-87) This Report Is: (1)[X)An Original (2)||A Resubmission TRANSMISSION LINE STATISTICS (Continued) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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 (I)on the book cost at end of year. COST OF LINE (Include in Column (j)Land,EXPENSES,EXCEPT DEPRECIATION AND TAXES Land rights,and clearing right-of-way)Size of Conductor and Material Total CostLandConstructionand Other Costs Operation Expenses Maintenance Expenses Rents Total Expenses Line No.(o)(i)G)(k)(I)(P)(m)(n) 397.5 ACSR 11,121 11,121 1 250 COPPER 96,249 96,249 2 715.5 ACSR 1,174 225,641 226,815 3 1272 ACSR 19C 4,594 4,784 4 1272 ACSR 5 795 ACSR 6 795 ACSR 7 795 ACSR -16,973 -16,973 8 1590 ACSR 60,659 60,659 9 715.5 ACSR 4,177,555 4,177,555 10 250 COPPER 58 63,264 63,322 11 715.5 ACSR 76,560 76,560 12 397.5 ACSR 4,406 4,406 13 715.5 ACSR 1,074 622,115 623,189 14 397.5 ACSR 2,569,728 2,576,0606,332 15 715.5 ACSR 2,516,18086,651 2,602,831 16 715.5 ACSR 17 18 715.5 ACSR 7 279,481 279,488 19 715.5 ACSR 5,620 1,366,840 1,372,460 20 715.5 ACSR 2,814 183,606 186,420 21 397.5 ACSR 17,818 261,512 279,330 22 23 24 25 397.5 ACSR 1,978 63,404 65,382 26 27 28 VARIOUS 1,680,630 66,163,470 67,844,100 29 VARIOUS 30 31 32 194,536"18,389,461VARIOUS18,194,925 33 14,221,848 348,044,636 3,084,8493,092,363 32,174,968 555,434,671 587,609,639 14,221,848 358,044,636 3,084,8493,092,363 32,174,968 555,434,671 587,609,639 3,092,363 3,084,849 14,221,848 368,044,636 Page 423.4FERCFORMNO.1 (ED.12-87) Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:422 Line No.:1 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 73.2%of this 85.4 mile line . Schedule Page:422 Column:bLineNo.:2 This line is jointly owned with Portland General Electric and Idaho Power owns 10.0%of this 17.8 mile line. \Schedule Page:422_Line No.:3 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 22.0%of this 241.3 mile line . Schedule Page:422 Line No.:4 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 37.0%of this 129.3 mile line . Schedule Page:422 Line No.:5 CoiumnjJb This line is jointly owned with PacifiCorp and Idaho Power owns 22.0%of this 241.3 mile line . Schedule Page:422 Line No.:6 Column:b This l/tiie is Jointly owned with PacifiCorp arid Idaho Power owns 37.0%of this 129.3 mile line . Schedule Page:422 Line No.:8 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 29.2%of this 226.6 mile line . Schedule Page:422 Line No.:10 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 73.2%of this 27.1 mile line . Schedule Page:422 Line No.:11 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 29.2%of this approximately 193 mile line. Schedule Page:422 Line No.:12 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 29.2%of this 41.2 mile line._ Schedule Page:422 Line No.:13 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 29.2%of this approximately 193 mile line. Schedule Page:422 Line No.:14 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 29.2%of this 47.3 mile line. Schedule Page:422 Line No.:15 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 18.3%of this 40.9 mile line . Schedule Page:422 Line No.:16 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 64.4%of this 79.5 mile line . Schedule Page:422 Line No.:17 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 64.4%of this 77.9 mile line . Schedule Page:422 Line No.:18 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 64.4%of this 0.9 mile line . j.Schedule Page:422 Line No.:34 Column:b This line is jointly owned with Portland General Electric and Idaho Power owns 10.0%of this 16.7 mile line. Schedule Page:422.1 Line No.:12 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 40.8%of this 77.6 mile line . Schedule Page:422.1 Line No.:31 Column:b FERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 This Report is: (1)X An Original (2)_A Resubmission Name of Respondent 2015/Q4IdahoPowerCompany FOOTNOTE DATA This line is jointly owned with PacifiCorp.Idaho Power owns 37.8%of Goshen-Jefferson 28.9 mile segment,37.8%of the Jefferson-Big Grassy 20.8 mile segment and 100%of the Big Grassy-State Line 40.9 mile segment. Schedule Page:422.1 Line No.:34 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 21.9%of this 25.8 mile line . Schedule Page:422.4 Line No.:1 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 11.5%of this 1 mile line. Schedule Page:422.4 Line No.:2 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 7.2%of this 29.1 mile line . FERC FORM NO.1 (ED.12-87)Page 450.2 Name of Respondent Idaho Power Company This Report Is: (1)[Xj An Original (2)||A Resubmission TRANSMISSION LINES ADDED DURING YEAR Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 1 .Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report minor revisions of lines. 2.Provide separate subheadings for overhead and under-ground construction and show each transmission line separately.If actual costs of competed construction are not readily available for reporting columns (I)to (o),it is permissible to report in these columns the LINE DESIGNATION Line "SUPPORTING STRUCTURE CIRCUITS PER STRUCTURELineLengthAverage Number per Miles No.From To Type Present Ultimatein Miles (a)(b)(c)(d)(e)(f)(g) 9.80 S P Wood1ToponisPocket 17.76 1 1 6.17 S P Wood2NorthViewTap 16.70 11 0.12 H WoodScoville3Antelope 10.00 1 1 1.05 H WoodWheelon4AmericanFalls 8.66 1 1 5 5.67 H WoodGoshen6Antelope 17.13 1 7 31.66 H Wood8WallaWallaHurricane 4.84 1 1 9 7.49 Latice10GoshenKinport 4.56 1 1 11 53.09 LaticeHemingway12SummerLake 4.50 1 1 47.83 Latice13HemingwayMidpoint 4.50 1 1 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 43 162.8844TOTAL 78.65 9 9 Page 424FERCFORMNO.1 (REV.12-03) This Report Is: (1)[XjAn Original (2)|—|A Resubmission TRANSMISSION LINES ADDED DURING YEAR (Continued) Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company costs.Designate,however,if estimated amounts are reported.Include costs of Clearing Land and Rights-of-Way,and Roads and Trails,in column (I)with appropriate footnote,and costs of Underground Conduit in column (m). 3.If design voltage differs from operating voltage,indicate such fact by footnote;also where line is other than 60 cycle,3 phase, indicate such other characteristic. CONDUCTORS LINE COST LineVoltage Size Poles,Towers and Fixtures Conductors and Devices Asset Retire.Costs No.Configuration and Spacing TotalLandand Land Rights Specification KV (Operating) (o)(P)(h)ill (!)(k)(!)(m)!n) 1138397ACSRTVS 24,177,555715ACSR138138,062 2,021,538 2,017,955TVS-HL 11,121 313818210,939397ACSRHorizonal 413822,687 96,249250CopperHorizonal73,562 5 784,659 6161667,466 117,193397ACSRHorizonal 7 82301,807,264 6,191,9221272ACSRHorizonal4,384,658 9 514,724 10Double1272ACSR345232,927 281,797Delta 11 17,991,882 127,002,272Double1272ACSRHorizonal50010,989,610 136,366,612 16,358,594Triple1273ACSRHorizonal5009,991,982 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 46,126,706138,062 28,361,925 17,626,719 44 Page 425FERCFORMNO.1 (REV.12-03) This Page Intentionally Left Blank Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA Schedule Page:424 Line No.:3 Column:b This Title is Jointly owned with PacifiCorp and Idaho Power owns 11.5%of this 1 mile line. Schedule Page:424 Line No.:4 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 7.2%of this 29.1 mile line . Schedule Page:424 Line No.:6 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 21.9%of this 25.8 mile line. Schedule Page;424 Line No.:8 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 40.8%of this 77.6 mile line . Schedule Page:424 Line No.:10 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 18.3%of this 40.9 mile line._ Schedule Page:424 Line No.:12 Column:b _ This line is jointly owned with PacifiCorp and Idaho Power owns 22.0%of this 241.3 mile line . Schedule Page:424 Line No.:13 Column:b This line is jointly owned with PacifiCorp and Idaho Power owns 37.0%of this 129.3 mile line . FERC FORM NO.1 (ED.12-87)Page 450.1 This Report Is: (1)[x]An Original (2)f~|A Resubmission Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof SUBSTATIONS 1 .Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). VOLTAGE (In MVa)Line Name and Location of Substation Character of SubstationNo.Primary Secondary Tertiary (e)(b)(c)(d)(a) 1 Adelaide 345.00 138.00 13.80transmission 46.00 13.002Aikendistribution 13.00distribution46.003Alameda 138.00 13.094Alamedadistribution 138.00 13.805AmericanFallsPP-attended transmission 138.00 46.00 12.476AmericanFallstransmission 161.007Antelope230.00transmission 46.00 13.008Artesiandistribution 46.00 13.009BannockCreekdistribution 230.00 18.00BennettMountainPowerPlant-attended transmission10 18.00 4.16BennettMountainPowerPlant-attended distribution11 13.0012BethelCourtdistribution138.00 1 3 Big Grassy 161.00transmission 14 Black Cat 138.00 13.09distribution 46.00 13.0015Blackfootdistribution 161 .00 46.00 12.4716Blackfoottransmission 161.00 138.00 12.9817Blackfootdistribution 13.8018Bliss-attended 138.00transmission 35.0019BlueGulchdistribution138.00 230.00 138.00 13.2020BoiseBench-attended transmission distribution 138.00 35.0021BoiseBench-attended 138.00 69.00 12.9822BoiseBench-attended transmission 230.00 138.00 13.8023BoiseBench-attended transmission 138.00 13.00distribution24Boise 230.00 13.8025Borah345.00transmission distribution 69.00 46.00 6.9026Bowmont 138.00 35.0027Bowmontdistribution 138.00 69.00 12.9828Bowmonttransmission 138.00 69.00 12.4729Bowmonttransmission 138.00230.00 13.8030Bowmonttransmission 230.00 138.00 13.8031Bradytransmission 138.00 46.00 12.47transmission32Brady 46.00 13.00distribution33Brady 13.80230.0034Brownlee-attended transmission distribution 138.00 35.0035BruneauBridge 138.00 36.2036BruneauBridgedistribution 69.00 35.0037Buckhorndistribution 46.00 7.20distribution38Bucyrus 46.00 13.00distribution39Buhl 69.00 13.0040BurleyRuraldistribution Page 426FERCFORMNO.1 (ED.12-96) Name of Respondent Idaho Power Company This Report Is: (1)[X]An Original (2)|A Resubmission Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 SUBSTATIONS (Continued) 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. Number of Transformers In Service Number of Spare Transformers CONVERSION APPARATUS AND SPECIAL EQUIPMENTCapacityofSubstation (In Service)(In MVa) Line Total Capacity (In MVa) No.Type of Equipment Number of Units m.M (h)(i)ill (k) 13002 2202 3151 4181 5721 6251 72241 8101 9101 101351 1151 12151 13 14241 15302 165031 17801 18693 19151 202542 21422 22753 232402 24673 2545031 2683 27181 28251 29251 303602 313123 321 334 3472151 35181 36241 37201 3861 391011 40121 Page 427FERCFORMNO.1 (ED.12-96) Name of Respondent Idaho Power Company This Report ts: (1)[x|An Original (2)J~|A Resubmission SUBSTATIONS Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 1 .Report below the information called for concerning substations of the respondent as of the end ofthe 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). VOLTAGE (In MVa)Line Name and Location of Substation Character of SubstationNo.Secondary TertiaryPrimary (a)(b)(c)(d)(e) Butler distribution 138.00 13.091 2 Caldwell 13.00distribution138.00 3 Caldwell transmission 230.00 138.00 4 Caldwell distribution 138.00 13.09 5 Caldwell 138.00 69.00 12.47transmission 6 Caldwell 138.00 12.47transmission230.00 7 Caldwell distribution 13.00 4.16 8 Canyon Creek distribution 138.00 35.00 9 Canyon Creek 138.00 69.00 12.98transmission 10 Cascade Power Plant -attended 69.00 4.60transmission Cascade 13.1011distribution69.00 12 Cascade distribution 25.00 13 Chestnut distribution 138.00 13.00 14 Clear Lake -attended 46.00 2.40transmission 15 Cliff 138.00 46.00 12.50transmission 16 Cliff 138.00 46.00 12.95transmission 17 Cloverdale 13.00distribution138.00 4.6018Daledistribution46.00 19 Dale distribution 46.00 13.00 20 Dale distribution 69.00 13.00 21 distribution 138.00 36.20Dale 138.00 46.00 12.4722Daletransmission 230.00 18.0023Danskin-attended transmission 138.00 13.8024Danskin-attended transmission 230.00 25 Danskin-attended distribution 18.00 4.16 26 Danskin-attended 138.00 12.00transmission 35.00 13.8027Danskin-attended distribution 138.00 7.6028Dondistribution 13.2029Dondistribution138.00 30 Don distribution 138.00 13.00 distribution 14.0031Don 138.00 13.0932DRAMdistribution 13.8033DRAMtransmission230.00 138.00 34 DRAM distribution 138.00 12.47 Duffin distribution 138.00 35.0035 distribution 138.00 13.0936Eagle 138.0037Eastgatedistribution 138.00 13.0038Eastgatedistribution 138.00 36.2039Eckertdistribution 36.2040Edendistribution138.00 Page 426.1FERCFORMNO.1 (ED.12-96) This Report is; (1)m An Original (2)[j A Resubmission Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company Date of Report {Mo,Da,Yr) 04/15/2016 SUBSTATIONS (Continued) 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. Number of Transformers In Service Number of Spare Transformers CONVERSION APPARATUS AND SPECIAL EQUIPMENTCapacityofSubstation Line Total Capacity (In MVa) No.(In Service)(In MVa)Type of Equipment Number of Units (g)m (k)(h)(i) 1482 2151 31201 4241 5753 61201 71 8151 9"15 1 10121 11152 1241 13482 1441 151221 1641 17482 181 196 201 21271 22251 231401 241801 2561 26962 2751 281 2910863 302611 31806 321187 331602 34171 35362 36382 37241 38181 39181 40241 Page 427.1FERCFORMNO.1 (ED.12-96) This Report Is: (1)[x]An Original (2)||A Resubmission Name of Respondent Idaho Power Company ?ate of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 SUBSTATIONS 1 .Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). VOLTAGE (In MVa)Line Name and Location of Substation Character of SubstationNo.Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Eden transmission 138.00 46.00 12.98 2 Elkhorn distribution 138.00 12.47 Elkhorn3 distribution 138.00 13.00 4 Elmore distribution 138.00 35.00 Elmore5 transmission 138.00 69.00 12.50 6 Elmore transmission 138.00 69.00 12.98 7 Emmett distribution 138.00 8 Emmett transmission 138.00 69.00 12.47 9 Falls distribution 46.00 13.00 10 Falls distribution 46.00 11 Filer distribution 46.00 13.00 12 Flat Top distribution 46.00 13.00 13 Flying H distribution 69.00 2.40 14 Fort Hall distribution 46.00 13.00 15 Fossil Gulch distribution 138.00 35.00 16 Fremont transmission 138.00 46.00 12.50 17 Gary distribution 138.00 13.09 18 Gary distribution 138.00 13.00 19 Gem distribution 69.00 13.00 20 Gem distribution 69.00 21 Gooding Rural distribution 46.00 13.00 22 Golden Valley distribution 69.00 13.00 23 Goshen transmission 345.00 161.00 24 Gowen Substation distribution 138.00 35.00 Grindstone25 distribution 35.00 26 Grove distribution 138.00 13.09 27 Grove distribution 138.00 13.00 28 Hagerman distribution 46.00 13.00 29 Hagerman distribution 69.00 13.00 30 Hailey distribution 138.00 13.00 31 Happy Valley distribution 138.00 13.09 32 Haven distribution 138.00 35.00 33 Haven transmission 138.00 46.00 34 Hemingway transmission 500.00 230.00 34.50 35 Hewlett Packard distribution 138.00 13.00 36 Hidden Springs distribution 138.00 13.00 37 Highland distribution 138.00 13.00 38 Hill distribution 138.00 13.00 39 Hillsdale distribution 138.00 40 Hoku distribution 138.00 13.80 Page 426.2FERCFORMNO.1 (ED.12-96) This Report is: (1)fjpAn Original (2)[|A Resubmission SUBSTATIONS {Continued) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof 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. Number of Transformers In Service Number of Spare Transformers CONVERSION APPARATUS AND SPECIAL EQUIPMENTCapacityofSubstation (In Service)(In MVa) Line Total Capacity (In MVa) No.Type of Equipment Number of Units (f)M (h)(i)Xil (k) 1151 281 381 4171 5151 6151 7241 8251 981 10101 11101 12132 13152 141011 15151 165031 17201 18171 1981 20101 21152 221011 238962 24241 2552 26482 27241 28101 2951 30201 31181 32121 33251 3460031 35201 3681 37181 38392 39241 402 Page 427.2FERCFORMNO.1 (ED.12-96) This Report Is: X]An Original Resubmission SUBSTATIONS Year/Period of ReportNameofRespondent Idaho Power Company ?ate of Report (Mo.Da,Yr) 04/15/2016 (1)2015/Q4Endof (2) 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). VOLTAGE (In MVa)Line Character of SubstationNameandLocationofSubstationNo.Secondary TertiaryPrimary (e)(c)(d)(a)(b) 69.00 13.001Homedaledistribution 230.00 138.00 13.802HorseFlattransmission 35.003HorseshoeBenddistribution 69.00 36.204HorseshoeBenddistribution 69.00 25.005HorseshoeBenddistribution 13.0069.006Hustondistribution 46.00 13.007Hulendistribution 230.00 138.00 13.808Hunttransmission 138.00 36.209Hydradistribution 69.00 13.00distribution10Island 161.00 161.0011Jeffersontransmission 13.00138.0012Jeromedistribution 138.00 13.0913Jeromedistribution 138.00 35.0014JulionClawsondistribution 138.00 13.0015Joplindistribution 138.00 35.00distribution16Joplin 230.00 138.00 13.8017Justicetransmission 138.00 13.00distribution18Karcher 13.0069.0019Kenyondistribution 138.00 13.0020Ketchurndistribution 138.00 13.0021Kimberlydistribution 161.00 46.00 13.2022Kinporttransmission 230.00 138.00 12.4723Kinporttransmission 230.00 138.00 13.8024Kinporttransmission 345.00 230.00 13.8025Kinporttransmission 138.00 35.0026Kramerdistribution 138.00 36.2027Kramerdistribution 138.00 13.00distribution28Kuna 69.00 13.00distribution29Lake 138.00 36.2030LakeForkdistribution 138.00 69.00 12.50LakeForktransmission31 138.00 13.00distribution32Lamb 230.00 138.00 13.8033LangleyGulch-attended transmission 230.0034LangleyGulch-attended transmission 4.1635LangleyGulch-attended distribution 13.00 4.1636LangleyGulch-attended distribution 230.00 150.0037LangleyGulch-attended transmission 69.00 13.00distribution38Lansing 138.00 13.09distribution39Lincoln 138.00 13.00distribution40Linden Page 426.3FERCFORMNO.1 (ED.12-96) This Report Is: XjAn Original ^A Resubmission SUBSTATIONS (Continued) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) (2) 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. Number of Transformers In Service Number of Spare Transformers CONVERSION APPARATUS AND SPECIAL EQUIPMENTCapacityofSubstation Line Total Capacity (In MVa) No.(In Service)(In MVa)Type of Equipment Number of Units m (a)(h)ti)(k) 1222 21001 351 4121 551 6101 7101 83003 g482 10121 111121 12201 13201 14302 15151 16"18 1 TT1801 18121 19202 20422 212711 227 231801 241801 2560031 26121 27181 28151 29101 30181 31151 32181 331801 342462 35121 36121 371 38121 39101 40332 Page 427.3FERCFORMNO.1 (ED.12-96) This Report Is: (1)[X|An Original (2)|]A Resubmission Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof SUBSTATIONS 1 .Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). VOLTAGE (In MVa)Line Name and Location of Substation Character of SubstationNo.Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Locust distribution 138.00 36.20 2 Locust transmission 230.00 138.00 13.80 3 Lower Malad -attended transmission 138.00 7.20 4 Lower Salmon -attended transmission 138.00 13.80 5 Map Rock distribution 69.00 13.00 6 McCall distribution 13.00 13.09 7 McCall distribution 138.00 36.20 8 Meridian distribution 138.00 13.00 9 Micron distribution 138.00 13.09 10 Micron distribution 138.00 13.00 1 1 Midpoint transmission 138.00 13.80230.00 12 Midpoint 13.80transmission345.00 230.00 13 Midpoint transmission 500.00 345.00 14 Midrose distribution 138.00 13.09 15 Milner transmission 138.00 69.00 12.47 16 Milner distribution 69.00 46.00 6.90 17 Milner distribution 138.00 35.00 18 Milner PP -attended transmission 138.00 13.80 19 Moonstone distribution 138.00 35.00 20 Mora distribution 138.00 35.00 21 Mora distribution 138.00 36.20 22 Moreland distribution 35.00 13.00 23 Moreland distribution 46.00 13.00 24 Moreland distribution 46.00 35.00 12.47 25 Mountain Home distribution 69.00 13.00 26 Mountain Home Air Force Base distribution 69.00 13.00 27 Mountain Home Air Force Base distribution 138.00 13.00 28 Nampa transmission 230.00 138.00 13.80 29 Nampa distribution 138.00 13.00 30 New Meadows distribution 138.00 36.20 31 New Plymouth distribution 69.00 13.00 32 Notch Butte distribution 138.00 13.09 33 Orchard distribution 69.00 36.20 34 Orchard distribution 69.00 35.00 12.47 35 Parma distribution 69.00 13.00 36 Parma distribution 69.00 35.00 37 Paul distribution 138.00 35.00 38 Payette distribution 138.00 13.00 39 Pingree transmission 138.00 46.00 12.50 40 Pingree distribution 138.00 35.00 Page 426.4FERCFORMNO.1 (ED.12-96) This Report Is: X]An Original Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) A Resubmission(2) SUBSTATIONS (Continued) 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. Number of Transformers In Service Number of Spare Transformers CONVERSION APPARATUS AND SPECIAL EQUIPMENTCapacityofSubstation (In Service)(In MVa) Line Total Capacity (In MVa) No.Type of Equipment Number of Units (f)M (h)ill(i)(k) 1723 23602 3161 4704 5101 6121 7181 8362 9242 10242 111201 1284021 137503 14241 157531 16831 17292 18361 19121 20151 21241 2261 "2381 24631 25151 261 27181 281801 29503 30121 31"10 1 32101 3361 34103 35101 36121 37362 38233 39503 40222 Page 427.4FERCFORMNO.1 (ED.12-96) This Report Is: (1 )[x]An Original (2)|A Resubmission SUBSTATIONS Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report 2015/Q4Endof 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). VOLTAGE (In MVa)Line Name and Location of Substation Character of SubstationNo.Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Pleasant Valley distribution 138.00 35.00 2 Pocatello distribution 46.00 13.00 3 Pocket distribution 138.00 36.20 4 Poleline distribution 138.00 13.09 5 Popufus 345.00transmission 6 Portneuf 138.00distribution 35.00 7 Portneuf distribution 46.00 35.00 8 Rockford distribution 46.00 13.00 9 Russett distribution 138.00 13.00 10 Sailor Creek distribution 138.00 2.40 11 Sailor Creek 138.00distribution 35.00 12 Salmon distribution 69.00 13.00 13 Salmon distribution 69.00 34.50 12.47 14 Salmon distribution 69.00 12.47 15 Salmon 13.00 2.40transmission 16 Shoshone distribution 46.00 13.00 17 Shoshone 46.00distribution 7.20 18 Shoshone Falls -attended transmission 46.00 2.30 19 Shoshone Falls -attended transmission 46.00 6.60 20 Silver distribution 138.00 35.00 21 Simplot distribution 138.00 13.00 22 Sinker Creek distribution 138.00 35.00 23 Siphon distribution 138.00 35.00 24 South Park distribution 46.00 13.00 25 Star distribution 138.00 13.09 26 Starkey 138.00 69.00 12.47transmission 27 State distribution 69.00 13.00 28 Stoddard distribution 138.00 13.00 29 Strike Power Plant -attended transmission 138.00 13.80 30 Sugar distribution 138.00 35.00 Swan Falls -attended31 138.00 6.90transmission 32 Taber distribution 46.00 13.00 33 Ten Mile distribution 138.00 13.09 34 Terry distribution 138.00 13.09 35 Terry distribution 138.00 13.00 36 Thousand Springs -attended 46.00transmission 7.20 37 Thousand Springs -attended transmission 7.00 2.40 38 Three Mile Knoll transmission 345.00 39 Toponis distribution 138.00 33.00 40 Twin Falls distribution 138.00 13.09 Page 426.5FERCFORMNO.1 (ED.12-96) This Report !s: (1)\X]An Original (2)[~]A Resubmission SUBSTATIONS (Continued) Name of Respondent Idaho Power Company Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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. Number of Spare Transformers Number of Transformers In Service CONVERSION APPARATUS AND SPECIAL EQUIPMENTCapacityofSubstation (In Service)(In MVa) Line Total Capacity (In MVa) No.Type of Equipment Number of Units (f)(k)M (h)(i)01 1422 2362 3241 4181 5 6181 71 8142 9181 10152 11151 123101 13103 142 1525 16101 1723 1831 19101 20121 21302 22121 23332 24101 25181 26181 27332 28151 29833 30202 31181 3251 33241 12 341 35302 3618 371 38 39181 40442 Page 427.5FERCFORMNO.1 (ED.12-96) This Report Is: XjAn Original Name of Respondent Idaho Power Company Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4(1) ^jA Resubmission(2) SUBSTATIONS 1 .Report below the information called for concerning substations of the respondent as of the end ofthe 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). VOLTAGE (In MVa)Line Name and Location of Substation Character of SubstationNo,SecondaryPrimary Tertiary (c)(d)(e)(a)(b) 1 Twin Falls transmission 138.00 46.00 12.98 2 Twin Falls PP -attended 138.00 7.20transmission 3 Twin Falls PP -attended 138.00 13.20transmission 4 Upper Malad -attended transmission 45.00 7.20 5 Upper Salmon-attended 138.00 7.20transmission 6 Ustick distribution 138.00 13.00 7 Vallivue 138.00 13.09distribution 8 Victory distribution 138.00 13.00 9 Victory distribution 138.00 13.09 10 Ware distribution 69.00 13.00 11 Weiser distribution 69.00 13.00 12 Weiser 138.00 69.00 12.47transmission 13 Wilder distribution 69.00 13.00 14 Willis distribution 138.00 13.09 15 Wye distribution 138.00 13.00 16 Wye distribution 138.00 13.09 17 Zilog distribution 138.00 13.09 18 19 20 The above are all State of Idaho 21 22 Montana: 23 Peterson 230.00 69.00 13.20transmission 24 Nevada:25 26 Valmy -attended transmission 345.00 125.00 24.90 27 Valmy -attended transmission 345.00 125.00 24.90 28 Valmy -attended 120.00 24.90 7.20transmission 29 Valmy -attended 345.00transmission 30 Valmy -attended transmission 345.00 31 Valmy -attended transmission 345.00 32 Valmy -attended 345.00transmission 345.0033Valmy-attended transmission 34 Wells transmission 138.00 69.00 13.00 35 36 Oregon: 37 Boardman -attended 500.00 24.00transmission 38 Boardman -attended 230.00 7.20transmission 39 Boardman -attended 24.00 7.20transmission 40 Bums 500.00transmission Page 426.6FERCFORMNO.1 (ED.12-96) This Report ts: [X]An Original Date of Report (Mo,Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 Name of Respondent Idaho Power Company (1) (2)]|A Resubmission SUBSTATIONS (Continued) 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. Number of Transformers In Service Number of Spare Transformers CONVERSION APPARATUS AND SPECIAL EQUIPMENT LineCapacityofSubstation (In Service)(In MVa)Total Capacity (In MVa) No.Type of Equipment Number of Units (i)(k)M (h)(i)1G. 1332 291 3721 481 5364 6442 18 1 8241 9181 101211 11202 12251 13101 14181 15362 16201 17241 18 19 20 21 22 232431 24 25 261 271 281 29LineReactor148 30135LineReactor 3135LineReactor1 32LineReactor135 33LineReactor135 341203 35 36 376853 38155 39155 40 Page 427.6FERCFORMNO.1 (ED.12-96) This Report Is: (1)[x]An Original (2)||A Resubmission Name of Respondent Idaho Power Company ?ate of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 SUBSTATIONS 1 .Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). VOLTAGE (In MVa)Line Name and Location of Substation Character of SubstationNo.SecondaryPrimary Tertiary (a)(b)(c)(d)(e) 1 Cairo distribution 69.00 13.00 2 Hells Canyon -attended transmission 230.00 13.80 3 Hells Canyon -attended 69.00distribution 0.50 4 Hines transmission 138.00 115.00 12.47 5 Hurricane transmission 230.00 6 Malheur Butte distribution 69.00 34.50 7 Nyssa distribution 69.00 13.00 8 Ontario distribution 138.00 13.00 9 Ontario transmission 138.00 69.00 12.47 10 Ontario transmission 230.00 138.00 13.80 Ontario11 transmission 138.00 69.00 12.98 12 Ontario transmission 138.00 69.00 13.09 13 Ore-Ida distribution 69.00 13.00 1 4 Oxbow -attended transmission 138.00 69.00 13.00 15 Oxbow -attended transmission 230.00 13.80 16 Oxbow -attended transmission 230.00 138.00 13.80 17 Quartz transmission 138.00 69.00 12.50 18 Quartz transmission 230.00 138.00 12.98 19 Quartz transmission 138.00 69.00 12.98 20 Summer Lake transmission 500.00 21 Vale distribution 69.00 13.00 22 23 Washington: 24 Walla Walla transmission 230.00 25 26 Wyoming: 27 Jim Bridger-attended 345.00transmission 22.00 34.50 28 29 30 31 32 33 Transformers-distribution substations under 10,000 34 KVA 83 unattended. 35 36 37 38 39 40 Page 426.7FERCFORMNO.1 (ED.12-96) Name of Respondent Idaho Power Company This Report Is: (1)fx]An Original (2)p~]A Resubmission SUBSTATIONS (Continued) Year/Period of Report End of 2015/Q4 Date of Report (Mo,Da,Yr) 04/15/2016 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. Number of Spare Transformers Number of Transformers In Service CONVERSION APPARATUS AND SPECIAL EQUIPMENT LineCapacityofSubstation (In Service)(In MVa)Total Capacity (In MVa) No.Type of Equipment Number of Units (Jl (k)M (i)(g)(f) 1112 215003 311 4140 5 6183 7202 8238 91125 102240 11502 121 13151 143110 152244 161100 17151 1811003 19151 20 21110 22 23 24 25 26 2742244 28 29 30 31 32 33 34329 35 36 37 W 39 40 Page 427.7FERCFORMNO.1 (ED.12-96) Date of Report Year/Period of ReportThisReportis: (1)X An Original (2)_A Resubmission Name of Respondent (Mo,Da,Yr) 2015/Q404/15/2016IdahoPowerCompany FOOTNOTE DATA Column:aLineNo.:1 PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Adelaide station.Ownership interest varies by terminal. Schedule Page:426 Schedule Page:426 Column:aLineNo.:7 Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp 's Antelope station.Ownership interest varies by terminal. Schedule Page:426 Line No.:13 Column:a Idaho Power has an ownership interest in certain high-voltage transmission related and: interconnection equipment located at PacifiCorp's Big Grassy station.Ownership interest varies by terminal. Schedule Page:426 Line No.:25 Column:a PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Borah station.Ownership interest varies by terminal. Schedule Page:426.2 Line No.:23 Column:a Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Goshen station.Ownership interest varies by terminal. Schedule Page:426.2 Line No.:34 Column:a PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Hemingway station.Ownership interest varies by terminal. Schedule Page:426.3 Line No.:11 Column:a Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Jefferson station.Ownership interest varies by terminal. Schedule Page:426.3 Line No.:25 Column:a PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Kinport station.Ownership interest varies by terminal . Schedule Page:426.4 Line No.:13 Column:a PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Midpoint station.Ownership interest varies by terminal. Line No.:5 Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Populus station.Ownership interest varies by terminal. Schedule Page:426.5 Column:a Schedule Page:426.5 Line No.:38 Column:a Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Three Mile Knoll station.Ownership interest varies by terminal. 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.:27 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.:28 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.:29 Column:a Jointly owned with Sierra Pacific Power Company,d/b/a NV Energy.Idaho Power has a 50% share of ownership. FERC FORM NO.1 (ED.12-87)Page 450.1 Date of Report Year/Period of Report (Mo,Da,Yr) 04/15/2016 Name of Respondent This Report is: (1)X An Original (2)_A Resubmission 2015/Q4IdahoPowerCompany FOOTNOTE DATA "ISchedulePage:426.6 Line No.:30 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.:31 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.:32 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.:33 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.:37 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.:38 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.:39 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.:40 Column:a Idaho Power has a 22%ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Burns station^ Schedule Page:426.7 Line No.:5 Column:a Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Hurricane station.Ownership interest varies by terminal. Schedule Page:426.7 Line No.:20 Column:a Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Summer Lake station.Ownership interest varies by terminal. Schedule Page:426.7 Line No.:24 Column:a Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Walla Walla station.Ownership interest varies by terminal. Schedule Page:426.7 Line No.:27 Column:a Jointly owned with PacificCorp.Idaho Power has a 33.3%share of ownership. FERC FORM NO.1 (ED.12-87)Page 450.2 This Page Intentionally Left Blank Name of Respondent Idaho Power Company This Report Is: (1)[xjAn Original (2)QA Resubmission TRANSACTIONS WITH ASSOCIATED (AFFILIATED)COMPANIES Date of Report (Mo.Da,Yr) 04/15/2016 Year/Period of Report End of 2015/Q4 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 to an associated/affiliated company for non-power goods and services.The good or service must be specific in nature.Respondents should not attempt to include or aggregate amounts in a nonspecific category such as "general" 3.Where amounts billed to or received from the associated (affiliated)company are based on an allocation process,explain in a footnote. Account Charged or Credited Name of Associated/Affiliated Company Amount Charged or Credited Line No.Description of the Non-Power Good or Service (a)(b)(c)(d) — 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 Managerial Expenses IDACORP,INC.417420 517,69321 922000 60,45222 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Page 429FERCFORMNO.1 (New) FERC FORM NO.1-F (New) December 31,201 5 ANNUAL REPORT IDAHO SUPPLEMENT TO FERC FORM 1 MULTI-STATE ELECTRIC COMPANIES INDEX Page Number Title 1 Statement of Income for the Year 2 Taxes Allocated to Idaho 3 Notes and Accounts Receivable 3 Accumulated Provision for Uncollectible Accounts 4 Receivables from Associated Companies Gain or Loss on Disposition of Property5 6 Professional or Consultative Services 7-10 Electric Plant in Service 11 Electric Operating Revenues 12-15 Electric Operation and Maintenance Expenses 15 Number of Electric Department Employees IDAHO SUPPLEMENT This Page Intentionally Left Blank STATE OF IDAHO -ALLOCATED Idaho Power Company An Original December 31,2015 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. Include these amounts in columns (c)and (d)totals. 2.Report amounts in account 414,Other Utility Operating Income,in the same manner as accounts 412 and 413 above. 3.Report data for lines 7,9,and 10 for Natural Gas companies using accounts 404.1,404.2,404.3,407.1,and 407.2. 4.Use page 122 for important notes regarding the state ment of income or any account thereof. 5.Give concise 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 a material refund to the utility with respect to power or gas purchases.State for each year affected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of retain such revenues or recover amounts paid with respect to power and gas purchases. 6.Give concise explanations concerning significant amounts of any refunds made or received during the year. (Ref.) PageLineAccount TOTAL No.Current YearNo.Previous Year (a)(b)(c)(d) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400) 3 Operating Expenses 4 Operation Expenses (401 ) 5 Maintenance Expenses (402) 6 Depreciation Expense (403) 7 Amort.&Depl.of Utility Plant (404-405) 8 Amort,of Utility Plant Acq.Adj.(406) 9 Amort,of Property Losses,Unrecovered Plant and 1 0 Accretion Expense (411) Regulatory Study Costs (407) 12 Amort,of Conversion Expenses (407) 1 3 Regulatory Debits/Credits (407.3 &407.4) 14 Taxes Other Than Income Taxes (408.1) 15 Income Taxes -Federal (409.1) -Other (409.1) 17 Provision for Deferred Income Taxes (410.1 &411.1)Net 18 Investment Tax Credit Adj.-Net(411.4) 19 (Less)Gains from Disp.of Utility Plant (411.6) 20 Losses from Disp.of Utility Plant (41 1 .7) 21 (Less)Gains from Disposition of Allowances (41 1 .8) 22 Losses from Disposition of Allowances (41 1 .9) $1,208,201,834 $1,219,568,33711 15 695,189,223 65,984,911 125,382,354 6,708,360 744,61 1 ,224 64,952,478 120,300,338 6,687,969 15 221,919 296,254 11 2 30,566,626 12,620,531 5,825,567 27,032,456 471,511 29,569,719 (7,055,229) 6,624,230 17,355,209 39,767 2 16 2 2 2 23 24 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 22).970,003,458 983,381,958 25 26 Net Utility Operating Income (Enter Total of line 2 less 24)$238,198,376 $236,186,37927 Page 1IDAHOSUPPLEMENT STATE OF IDAHO -ALLOCATED An OriginalIdahoPowerCompany December 31,2015 TAXES ALLOCATED TO IDAHO Taxes Charged During YearKindofTax Taxes Other Than Income Taxes: Labor Related: FICA FUTA State Unemployment Payroll Deduction &Loading.... Total Labor Related $13,981,739 88,992 582,363 (14,653,094) 0 Property Taxes Kilowatt-hour Tax Licenses Regulatory Commission Fees Irrigation PIC Canada Sales Tax Total Taxes Other Than Income Taxes 26,310,700 1,184,956 4,788 2,842,553 223,629 0 30,566,626 Federal Income Taxes State Income Taxes Deferred Income Taxes Investment Tax Credit Adjustment -Net. 12,620,531 5,825,567 27,032,456 471,511 $76,516,691TotalTaxesAllocatedtoIdaho Page 2IDAHOSUPPLEMENT STATE OF IDAHO An OriginalIdahoPowerCompany December 31,2015 NOTES AND ACCOUNTS RECEIVABLE Summary for Balance Sheet Show separately by footnote the total amount of notes and accounts receivable from directors,officers,and employees included in Notes Receivable (Account 141)and Other Accounts Receivable (Account 143) Balance Beginning of Year Balance End of Year AccountsLine (a)(b)(c)No. 1 Notes Receivable (Account 141) 2 Customer Accounts Receivable (Account 142) 3 Other Accounts Receivable (Account 143) 4 (Disclose any capital stock subscription received) Total... $ 85,040,915 14,677,441 75,650,719 23,486,155 $99,136,874$99,718,3565 6 Less:Accumulated Provision for Uncollectible Accounts-Cr.(Account 144) 7 4,650,829 1,355,0428 9 10 Total,Less Accumulated Provision for Uncollectible Accounts $95,067,527 $97,781,83211 12 13 14 15 16 17 18 19 20 ACCUMULATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS -CR.(Account 144) 1.Report below the information called for concerning this accumulated provision. 2.Explain any important adjustments of subaccounts. 3.Entries with respect to officers and employees shall not include items for utility services. Mdse, Jobbing & Contract Work OtherItemUtility Customers Officers TotalLine and (a)EmployeesNo. (c)(d)(e)(f)(b) $4,650,82921BalanceBegofYear:$4,650,829 $22 $$(751,888)(751,888)$Uncollectible Retail Electric Sales23 24 $15,63325UncollectibleDamageClaims15,633 26 $(2,559,532)Uncollectibe Other Revenues (2,559,532)27 28 29 30 31 $$1 ,355,042Balanceendofyear. $1 ,355,042 $$32 33 Page 3IDAHOSUPPLEMENT STATE OF IDAHO Idaho Power Company An Original December 31,2015 RECEIVABLES FROM ASSOCIATED COMPANIES (Accounts 145,146) 1 .Report particulars of notes and accounts receivable from associated companies at end of year. 2.Provide separate headings and totals for accounts 145,Notes Receivable from Associated Companies,and 146, Accounts Receivable from Associated Companies,in addition to a total for the combined accounts. 3.For notes receivable list each note separately and state purpose for which received.Show also in column (a)date of note,date of maturity and interest rate. 4.If any note was received in satisfaction of an open account,state the period covered by such open account. 5.Include in column (f)interest recorded as income during the year,including interest on accounts and notes held at any time during the year. 6.Give particulars of any notes pledged or discounted,also of any collateral held as guarantee of payment of any note or account. Balance Beginning of Year Line Totals for Year Balance End of Year Interest For Year Particulars Debits Credits (a)(b)(c)(d)(e)(f)No. Account 1 45:1 2 $2,053,198 $2,438,845IERCO.$1,541,850 $1,156,2023 4 5 6 7 8 9 Total Account 145...10 2,053,198 1,541,850 2,438,845 1,156,202 11 12 Account 146: 13 14 15 $7,479,664$7,479,66416IDACORP,Inc $ 17 18 19 20 21 22 23 24 25 26 27 28 29 30 $$7,479,664 $7,479,664 $Total Account 146.31 32 Page 4IDAHOSUPPLEMENT STATE OF IDAHO An OriginalIdahoPowerCompany December 31,2015 STATE OF IDAHO -TOTAL SYSTEM DATA GAIN OR LOSS ON DISPOSITION OF PROPERTY (Account 421.1 and 421.2) 1 .Give a brief description of property creating the gain or loss.Include name of party acquiring the property (when acquired by another utility or associated company)and the date transaction was completed.Identify property by type;Leased,Held for Future Use,or Nonutility. 2.Individual gains or losses relating to property with an original cost of less than $50,000 may be grouped,with the number of such transactions disclosed in column (a). 3.Give the date of Commission approval ofjournal entries in column (b),when approval is required.Where approval is required but has not been received,give explanation following the item in column (a).(See account 102,Utility Plant Purchased or Sold.) Original Cost of Related Date Journal Entry Approved (When Required) Line Description of Property Acct 421.1 Acct 421.2 (b)(c)(d)(e)No.(a) 1 Gain on disposition of property:$$2 $ 3 4 5 6 7 8 9 10 11 12 13 Total gain.$0 $14 0 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 $$Total loss.31 0 0 Page 5IDAHOSUPPLEMENT STATE OF IDAHO An Original December 31,2015IdahoPowerCompany STATE OF IDAHO -TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10,000 AND OVER Line PAYEE "SERVICE TYPE Amount (b)(c)No.(a) — 243,477 45,060 13,051 235,321 49.219 40,481 375,658 252,880 18,950 15,000 47,433 16,768 16,940 41,304 25,969 183,502 75,000 47,506 370,555 1,460,545 36,015 31,675 131,753 19,472 363,574 23,044 124,064 143,192 37,200 31,139 733,253 114,081 132,682 35,000 220,882 16,505 140,400 20,000 710,141 12.220 28,573 19,928 207,111 161,580 JManagementServices 2 AGREE TECHNOLOGIES AND SOLUTIO Energy Efficiency Services 3 AKIN GUMP STRAUSS HAUER &FELD Legal Services 4 ALSTOM GRID INC Power Grid Consulting 5 ANDERSON BANDUCCI PLLC Legal Services 6 APPLIED ENERGY GROUP Management Services 7 BAKER BOTTS LLP Legal Services 8 BARKER,ROSHOLT &SIMPSON LLP Legal Services 9 BAYSWATER LLC Legal Services 10 BETHKE LAW PLLC Legal Services 1 1 BONNEVILLE BILLINGS &COL Customer Billing Services 12 BROADRIDGE FINANCIAL SOLUTIONS Management Services 13 BULLARD SMITH JERNSTEDT WILSON Legal Services 14 BURR COMPUTER ENVIRONMENTS INC]IT Services 1 5 CAMACK CONSULTING INC 16 CASE FORENSICS CORPORATION 1 7 CGI TECHNOLOGIES AND SOLUTIONS 18 CLEAREDGE PARTNERS INC 19 COMPUNET,INC 20 CORPORATE OFFICE INSTALLATIONS Management Services Legal Services Management Services Training Consultants 24 ERGO RISK MANAGEMENT GROUP INC Training Consultants Legal Services 26 EVERGREEN CONSULTING GROUP,LL Management Services 27 EVERGREEN ECONOMICS,INC. 28 EXISTBI 29 GIVENS PURSLEY LLP 30 H.W.LOCHNER,INC. 31 HAWLEY TROXELL ENNIS &HAWLEY 32 HONEYWELL INTERNATIONAL INC 33 INDUSTRIAL HYGIENE RESOURCES, 34 INTELLITECT 35 ISS CORPORATE SERVICES,INC 36 ITRON,INC. 37 J EVAN ROBERTSON PA 38 MAINLINE INFORMATION SYSTEMS I 39 MAXISYS 40 MCDOWELL RACKNER &GIBSON PC 41 MICROSOFT CORP 42 MIRANDE,MICHAEL 43 MORROW &FISCHER PLLC 44 MOVESAFE INC 45 NIELSEN GROUP INC T ADECCO Employee Benefit Services Management Services IT Services Management Services IT Services DAVIS WRIGHT TREMAINE LLP21 22 DELOITTE TAX LLP 23 E SOURCE,INC. 25 EVANS KEANE Management Services Business Intelligence Support services Legal Services Enviromental Services Legal Services Management Services Management Services Management Services Management Services Resource Management Legal Services Management Services Management Services Legal Services IT Services Legal Services Legal Services Training Consultants IT Services Page 6 IDAHO SUPPLEMENT STATE OF IDAHO Idaho Power Company An Original December 31,2015 STATE OF IDAHO -TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10,000 AND OVER Line payee EERviUETYFE Amount No.(a)(b)(c) -m OXFORD GLOBAL RESOURCES INC PAINE HAMBLEN LLP PARR BROWN GEE &LOVELESS INC PATRIOT ELECTRIC INC PERKINS COIE LLP PRICEWATERHOUSE COOPERS LLP PROFESSIONAL TRAINING SYSTEMS REED HARRIS ENVIRONMENTAL LTD REGULIS INTEGRATED SOLUTIONS REX BLACK CONSULTING SERVICES RIGHT SYSTEMS,INC RM ENERGY CONSULTING SCHWABE WILLIAMSON &WYATT SHLUS INC STOEL RIVES LLP SULLIVAN &CROMWELL TATA AMERICA INTERNATIONAL COR TELVENT USA LLC TRINOOR LLC TUERI LLC UNIVERSITY OF IDAHO VAN NESS FELDMAN WESTERN UNION FINANCIAL Management Services Legal Services Legal Services Residential Construction Consulting Legal Services Management Services Training Consultants Environmental Services Customer Billing Services IT Services IT Services Management Services Legal Services Talent Services Legal Services Legal Services Management Services Power Grid Consulting HR Consulting Management Services Management Services Legal Services Customer Billing Services 247,575 57,201 15,668 15,997 384,090 189,722 11,221 33,671 82,795 27,969 36,514 326,647 23,566 49,356 138,314 135,810 1,613,709 14,616 51,406 140,655 223,332 448,994 40,000 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 TOTAL T& 11.395.S45 Page 6A IDAHO SUPPLEMENT This Page Intentionally Left Blank STATE OF IDAHO An OriginalIdahoPowerCompany December 31,2015 PROFESSIONAL OR CONSULTATIVE SERVICES ITEMS $5,000 OR MORE BUT LESS THAN $10,000 Line PREDOMINANT NATURE OF SERVICE AMOUNTNo.PAYEE Km 7,925 7,633 5,000 8,325 6,023 8,709 9,200 5)689 8,900 8,218 8,691 5,100 1 CLEARESULT CONSULTING INC 2 CME,INC.OF IDAHO 3 ESKER,INC 4 FORREST SERVICE 5 FIRE CAUSE ANALYSIS 6 HIRST APPLEGATE LLP 7 JACO ENVIRONMENTAL INC Energy Efficiency Services General Electrical Contracting IT Services Environmental Services Fire Investigation Services Legal Services Environmental Services MILLER &CHEVALIER CHARTERED Legal Services Electronic Filing Services TOWERS WATSON PENNSYLVANIA Energy Efficiency Services VARIN WARDWELL LLC WALDNER LAW OFFICES LLC WILKINSON,BARKER,KNAUER LLP Legal Services I 8 R R DONNELLEY9 10 Legal Services Legal Services 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 40 41 42 43 44 m TOTAL I 97,912 Page 6BIDAHOSUPPLEMENT STATE OF IDAHO -ALLOCATED An Original December 31,2015IdahoPowerCompany ELECTRIC PLANT IN SERVICE (Accounts 101,102,103 and 106) 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.Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts. 5.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 oftentative distributions of prior year reported in column (b).Likewise,if the respondent has a significant amount of plant retirements the end of the year,include in column (d)a tentative distribution of such retirements,on an estimated basis,with appropriate contra entry to the account for accumulated depreciation provision.Include also in column (d)reversals of tentative distributions of prior year of un classified retirements.Attach supplemental statement showing the account distributions of these tentative classifications in columns (c)and (d),including the reversals of the prior years tentative account distributions of these amounts.Careful ob servance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent's plant actually in service at end of year. Beginning of year AdditionsLineAccount (c)(a)(b)No. 1 INTANGIBLE plantT $5,459 28,048,263 28,362,313 sg;4i6;rag' 2 (301)Organization...,..,,,...,., 3 (302)Franchises and Consents 4 (303)Miscellaneous Intangible Plant 5 TOTAL Intangible Plant (Enter Total of lines 2,3,and 4). '2.PRODUCTION PLANT A.Steam Production Plant 6 7 (310)Land and Land Rights (311)Structures and Improvements (312)Boiler Plant Equipment (313)Engines and Engine Driven Generators (314)Turbogenerator Units (315)Accessory Electric Equipment (316)Misc.Power Plant Equipment (317)Asset Retirement Costs for Steam Production TOTAL Steam Production Plant (Enter Total of lines 8 thru 15). B.Nuclear Production Plant 8 9 10 11 12 13 14 6,611,52915 956,598,85016 17 18 (320)Land and Land Rights (321)Structures and Improvements (322)Reactor Plant Equipment (323)Turbogenerator Units (324)Accessory Electric Equipment (325)Misc.Power Plant Equipment (326)Asset Retirement Costs for Nuclear Production TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 24). C.Hydraulic Production Plant 19 20 21 22 23 24 25 26 (330)Land and Land Rights.27 28 (332)Reservoirs,Dams,and Waterways (333)Water Wheels,Turbines,and Generators (334)Accessory Electric Equipment (335)Misc.Power Plant Equipment (336)Roads,Railroads,and Bridges (337)Asset Retirement Costs for Hydraulic Production TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34). D.Other Production Plant 29 30 31 32 33 34 m5'77,8C>3'35 36 (340)Land and Land Rights (341)Structures and Improvements (342)Fuel Holders,Products and Accessories. (343)Prime Movers (344)Generators (345)Accessory Electric Equipment (346)Misc Power Plant Equipment 37 38 39 40 41 42 43 Page 7 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED An Original December 31,2015IdahoPowerCompany ELECTRIC PLANT IN SERVICE (Accounts 101 ,102,103 and 106)(Continued) 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 1 02.In showing the clearance of Account 1 02,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. 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 requirements of these pages. For each amount comprising the reported balance and changes in Account 102,state the property purchased or sold,name of vendor or purchaser,and date of transaction.If proposed journal entries have been filed with the Commission as required bythe Uniform System of Accounts,give also date of such filing. End of Year LineRetirementsAdjustments[ransfers (9)(d)(e)(f)No. T (301) (302) $5,464 28,537,018 27,301,694 6b,S4<1/7 2 3 (303)4 5 6 7 (310) (311) 8 9 (312) (313) 10 11 (314) (315) 12 13 (316)14 (317)13,515,196 15 Tt557^nS98 16 17 (320) (321) 18 19 (322)20 (323) (324) (325) (326) 21 22 23 24 25 26 (330)27 (331)28 (332) (333) 29 30 (334)31 (335) (336) 32 33 (337)34 i4&:52s;m 35 36 (340) (341) (342) 37 38 39 (343)40 (344) (345) 41 42 (345)43 Page 8 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED An Original December 31,2015IdahoPowerCompany ELECTRIC PLANT IN SERVICE (Accounts 101,102,103 and 106)(Continued) balance at Beginning of year Line AdditionsAccount (b)(c)(a)No. 44 (346)Misc.Power Plant Equipment TOTAL Other Production Plant (Enter Total of lines 37 thru 44)... TOTAL Production Plant (Enter Total of lines 16,25,35,and 45). 3.TRANSMISSION PLANT J—53u^jo,722 —xmyvzsrs 45 46 47 34,605,711 69,637,541 382,710,777 161,019,362 136,488,285 187,968,276 48 (350)Land and Land Rights (352)Structures and Improvements (353)Station Equipment (354)Towers and Fixtures (355)Poles and Fixtures — >—<¦ (356)Overhead Conductors and Devices (357)Underground Conduit (358)Underground Conductors and Devices (359)Roads and Trails..,,.,.......,..,. (359.1)Asset Retirement Costs for Transmission Plant TOTAL Transmission Plant (Enter Total of lines 48 thru 57). 4.DISTRIBUTION PLANT (360)Land and Land Rights (361)Structures and Improvements (362)Station Equipment (363)Storage Battery Equipment (364)Poles,Towers,and Fixtures (365)Overhead Conductors and Devices (366)Underground Conduit (367)Underground Conductors and Devices (368)Line Transformers (369)Services (370)Meters (371)Installations on Customer Premises (372)Leased Property on Customer Premises (373)Street Lighting and Signal Systems (374)Asset Retirement Costs for Distribution Plant TOTAL Distribution Plant (Enter Total of lines 60 thru 74).... 5.GENERAL PLANT 49 50 51 52 53 54 55 373,63556 57 972,811,58758 59 5,051,237 32,116,160 195,069,259 60 61 62 63 222,604,427 119,358,951 46,631,228 215,537,454 475,247,016 55,003,907 77,835,697 2,688,508 64 65 66 67 68 69 70 71 72 4,299,30273 74 1,451,443,14775 76 15,870,623 102,467,445 43,942,561 71,045,176 1,853,706 7,251,311 12,112,184 13,342,917 51,491,365 5,338,964 324,716:262 77 (389)Land and Land Rights (390)Structures and Improvements (391)Office Furniture and Equipment (392)Transportation Equipment (393)Stores Equipment (394)Tools,Shop,and Garage Equipment (395)Laboratory Equipment (396)Power Operated Equipment (397)Communication Equipment (398)Miscellaneous Equipment SUBTOTAL (Enter Total of lines 77 thru 86) (399)Other Tangible Property (399.1)Asset Retirement Costs for General Plant TOTAL General Plant (Enter Total of lines 87,88 and 89). TOTAL (Accounts 101 and 106) (102)Electric Plant Purchased (Less)(102)Electric Plant Sold (103)Experimental Plant Unclassified 78 79 80 81 82 83 84 85 86 87 88 89 324,716,25?90 5,024:099,39691 92 93 94 95 '$"'5,'0'2'4,"0'9'9:3'95|TOTAL Electric Plant in Service.96 Page 9 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED An Original December 31,2015IdahoPowerCompany ELECTRIC PLANT IN SERVICE (Accounts 101,102,103 and 106)(Continued) Balance at End of Year Line Retirements Adjustments Transfers (d)(f)(9)No.(e) jm 1 616,333,612 '2,322,81?,m 45 46 47 (350) (352) (353) (354) 34,884,459 74,584,045 390,824,535 177,042,687 151,840,760 203,174,425 48 49 50 51 (355) (356) 52 53 (357) (358) 54 55 374,232 (359)56 (359.1)57 77532^25,142'58 59 (360) (361) (362) 5,176,136 32,644,394 207,064,121 60 61 62 (363) (364) 63 64228,143,181 120,527,316 47,672,004 227,020,812 496,171,835 55,899,072 82,333,518 2,729,762 (365) (366) 65 66 (367)67 (368) (369) 68 69 (370)70 (371) (372) 71 72 (373) (374) 4,333,517 73 74 i;S0'9"?io,6'6'S'75 76 15,884,981 106,283,870 44,738,612 72,704,300 2,161,043 7,685,955 12,172,325 14,451,045 53,096,779 5,718,032 (389) (390) 77 78 (391)79 (392)80 (393) (394) 81 82 (395) (396) (397) (398) 83 84 85 86 87 jmf 88 (399.1)89 334,896,942 5^55,999:909 90 91 vm 92 (102) (371) 93 94 95 $'5:255,999,909'96 Page 10 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED December 31,2015AnOriginalIdahoPowerCompany ELECTRIC OPERATING REVENUES (Account 400) 1 .Report below operating revenues for each prescribed account,and manufactured gas revenues in total. 2.Report number of customers,columns (f)and (g),on the basis of meters,in addition to the number of flat rate accounts;except that where separate meter readings are added for 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. 3.If previous year (columns (c),(e)and (g),are not derived from previously reported figures,explain any inconsistencies in a footnote. OPERATING REVENUES Amount for Previous Year Amount for Current YearNo. (c)(b)(a) Sales of Electricity1 $....$481,950,250494,611,4682(440)Residential Sales 3 (442)Commercial and Industrial Sales 4 Small (or Commercial)(See Instr.4)(1 ) 5 Large (or lndustrial)(See Instr.4)(2) 6 (444)Public Street and Highway Lighting 7 (445)Other Sales to Public Authorities 8 (446)Sales to Railroads and Railways 9 (448)Interdepartmental Sales 10 TOTAL Sales to Ultimate Consumers 1 1 (447)Sales for Resale -Opportunity....Non-Firm Only. 12 TOTAL Sales of Electricity 1 3 (449)Provision for Rate Refunds 14 TOTAL Revenue Net of Provision for Refunds Other Operating Revenues 16 (450)Forfeited Discounts 17 (451)Miscellaneous Service Revenues 18 (453)Sales of Water and Water Power.... 19 (454)Rent from Electric Property 20 (455)Interdepartmental Rents 21 (456)Other Electric Revenues 436,588,320 167,602,922 3,976,711 447,471,324 166,580,123 3,905,150 1,112,568,065 * 29,477,405 1,090,118,203 73,741,042 1,163,859,245 (18,363,613) 1,142,045,471 (13,865,518) 1,145,495,6321,128,179,953 15 3,696,7034,036,347 22,576,03423,713,987 47,799,96752,271,548 22 23 24 74,072,70580,021,882TOTALOtherOperatingRevenues... TOTAL Electric Operating Revenues 25 $$1,208,201,834 1,219,568,33726 (1)Commercial and Industrial sales -Small -under 1,000 KW and includes all irrigation customers. (2)Commercial and Industrial sales -Large -1,000 KW and over. Page 1 1 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED An Original December 31,2015IdahoPowerCompany ELECTRIC OPERATING REVENUES (Account 400)(Continued) 4.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 5.See page 108,Important Changes During Year,for important new territory 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.Include unmetered sales.Provide details of such sales in a footnote. AVERAGE NUMBER OF CUSTOMERS PER MONTHKILOWATTHOURSSOLD Number for Previous Year LineAmountfor Current Year Amount for Previous Year Amount for Current Year No. (9)(f)(e)(d) 1 2411,689418,9064,784,072,5144,803,995,275 3 79,248 480,2615,675,423,865 2,970,925,860 31,654,264 5,836,330,091 2,938,946,430 31,192,274 110 5113 62,3492,559 7 8 9 493,396 10501,83913,610,464,070 ** 1,196,890,694 13,462,076,503 1,609,051,066 11N/AN/A 493,396 12501,83915,071,127,56914,807,354,764 13 *Includes $7,438,098 unbilled revenues. **Includes 95,904,770 KWH relating to unbilled revenues. Lines 11 through 21 are on an "allocated"basis. Page 11a IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED An Original December 31,2015IdahoPowerCompany ELECTRIC OPERATION AND MAINTENANCE EXPENSES it tne amount tor previous year is not derived trom previously reported figures,explain in rootnotes. AiYIOUfH lOr Previous Year Aniouril lot Current Year Tif!^ AccountNo, tc)(a) 1.POWER PRODUCTION EXPENSES1 "Z 7v3lgarrTT^wen55rWaii5iT 3 Operation 4 (500)Operation Supervision and Engineering 5 (501)Fuel 6 (502)Steam Expenses 7 (503)Steam from Other Sources 8 (Less)(504)Steam Transferred-Cr 9 (505)Electric Expenses 10 (506)Miscellaneous Steam Power Expenses 11 (507)Rents 12 (509)Allowances TOTAL Operation (Enter Total of lines 4 thru 12) 14 Maintenance 15 (510)Maintenance Supervision and Engineering 16 (511)Maintenance of Structures 17 (512)Maintenance of Boiler Plant 18 (513)Maintenance of Electric Plant 19 (514)Miscellaneous Steam Plant... . TOTAL Maintenance (Enter Total of Lines 15 thru 19)... ... TOTAL Power Production Expenses-Steam Power (Enter Total of lines 13 and I B.Nuclear Power Generation $..$1,318,039 149,242,737 8,353,412 1,234,974 125,293,762 9,344,671 1,528,536 9,189,663 507,91 1 1,204,563 6,401,977 414,288 "iT07i40;2"97143,864,28513 266,044 678,123 10,438,403 5,776,736 5,558,967 ~2jTii,272 121,775 841,997 13,228,845 5,165,496 6,638,813 25,966,925 169,891,166 20 21 22 23 Operation 24 (517)Operation Supervision and Engineering.. 25 (518)Fuel 26 (519)Coolants and Water 27 (520)Steam Expenses 28 (521 )Steam from Other Sources.. 29 (Less)(522)Steam Transferred-Cr 30 (523)Electric Expenses 31 (524)Miscellaneous Nuclear Power Expenses. 32 (525)Rents TOTAL Operation (Enter Total of lines 24 thru 32).... Maintenance 33 34 35 (528)Maintenance Supervision and Engineering ... 36 (529)Maintenance of Structures 37 (530)Maintenance of Reactor Plant Equipment 38 (531 )Maintenance of Electric Plant 39 (532)Maintenance of Miscellaneous Nuclear Plant. 40 TOTAL Power Production Expenses-Nuclear Power (Enter Total of lines 33 and C.Hydraulic Power Generation 41 42 43 Operation 44 (535)Operation Supervision and Engineering 45 (536)Water for Power 46 (537)Hydraulic Expenses 47 (538)Electric Expenses 48 (539)Miscellaneous Hydraulic Power Generation Expenses. 49 (540)Rents 5,456,838 7,004,348 13,497,028 1,464,659 5,488,290 248,637 33,159,799 5,558,396 8,697,696 14,295,462 1,555,246 5,442,169 225,600 "35,774,569TOTALOperation(Enter Total of lines 44 thru 49).50 Page 12 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED December 31,2015AnOriginalIdahoPowerCompany ELECTRIC OPERATION AND MAINTENANCE EXPENSES it tne amount Tor previous year is not derived tram previously reported tigures,explain in tootnotes. AnTGurtl !6T Previous Year tm "AfrTouritlof- Current YearNo.Account (c)(D)(a) C Hydraulic Power Generation (Continued)51 52 Maintenance 53 (541)Maintenance Supervision and Engineering 54 (542)Maintenance of Structures 55 (543)Maintenance of Reservoirs,Dams,and Waterways 56 (544)Maintenance of Electric Plant 57 (545)Maintenance of Miscellaneous Hydraulic Plant 58 TOTAL Maintenance (Enter Total of lines 53 thru 57).,... , 59 TOTAL Power Production Expenses-Hydraulic Power (Enter Total of lines 50 and D.Other Power Generation 115,391 $ 1,074,449 551,802 2,542,063 116,975 1,328,245 350,696 2,181,187 2,445,769 6,422,872 X5S2^7T $ 2,742,589 7,026,293 42780OS63 60 61 Operation 62 (546)Operation Supervision and Engineering 63 (547)Fuel 64 (548)Generation Expenses 65 (549)Miscellaneous Other Power Generation Expenses 66 (550)Rents 67 TOTAL Operation (Enter Total of lines 62 thru 66) 68 Maintenance 69 (551)Maintenance Supervision and Engineering 70 (552)Maintenance of Structures 71 (553)Maintenance of Generating and Electric Plant 72 (554)Maintenance of Miscellaneous Other Power Generation Plant 73 TOTAL Maintenance (Enter Total of lines 69 thru 72) 74 TOTAL Power Production Expenses-Other Power (Enter Total of lines 67 and 73 E.Other Power Supply Expenses 76 (555)Purchased Power 77 (556)System Control and Load Dispatching 78 (557)Other Expenses 79 TOTAL Other Power Supply Expenses (Enter Total of lines 76 thru 78) 80 TOTAL Power Production Expenses (Enter Total of lines 21,41,59,74,and 79). 2.TRANSMISSION EXPENSES 779,191 43,069,104 3,440,496 866,982 620,066 52,436,682 4,405,378 895,988 00 58,356,114 46,155,773 00 361,955 82,752 1,332,131 T776T8"38 49,932,611 348,753 68,784 1,218,031 1,635,366 39,993,681 75 226,605,619 (1,189) 22,805,378 "249^09,808" 531,783,669" 207,677,199 2,336 18,163,160 225,642,695 498,528,400 81 82 Operation 83 (560)Operation Supervision and Engineering 84 (561)Load Dispatching 85 (562)Station Expenses , 86 (563)Overhead Line Expenses 87 (564)Underground Line Expenses 88 (565)Transmission of Electricity by Others 89 (566)Miscellaneous Transmission Expenses 90 (567)Rents TOTAL Operation (Enter Total of lines 83 thru 90) 92 Maintenance 93 (568)Maintenance Supervision and Engineering 94 (569)Maintenance of Structures 95 (570)Maintenance of Station Equipment 96 (571 )Maintenance of Overhead Lines 97 (572)Maintenance of Underground Lines 98 (573)Maintenance of Miscellaneous Transmission Plant TOTAL Maintenance (Enter Total of lines 93 thru 98) TOTAL Transmission Expenses (Enter Total of lines 91 and 99). 3.DISTRIBUTION EXPENSES 3,847,645 2,579,291 2,353,313 640,645 3,966,098 2,817,822 2,524,933 927,497 5,811,469 17,494 3,144,575 T8^9M30 5,992,521 2,268 2,957,854 19,188,99191 162,267 994,016 3,544,467 3,061,759 150,586 894,294 3,151,054 2,814,416 1,525 Twms 267158:464 0 "77<5T0^j(j" 26,169,341 99 100 101 102 Operation 103 (580)Operation Supervision and Engineering.4,102,960 3,856,280 Page 13 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED December 31,2015IdahoPowerCompanyAnOriginal ELECTRIC OPERATION AND MAINTENANCE EXPENSES IT tne amount Tor previous year is not derived tram previously reported Tigures,explain in rootnotes. —jmmrw Previous Year -OHS""7TiTTSuTTTrsr- Current YearNo.Account (c)(a)W 3.DISTRIBUTION EXPENSES (Continued) 105 (581)Load Dispatching 106 (582)Station Expenses 107 (583)Overhead Line Expenses 108 (584)Underground Line Expenses 109 (585)Street Lighting and Signal System Expenses. 1 10 (586)Meter Expenses 1 1 1 (587)Customer Installations Expenses 112 (588)Miscellaneous Distribution Expenses 113 (589)Rents 104 $3,750,022 $ 1,279,072 3,676,494 2,850,198 83,896 4,606,198 724,519 5,778,592 250,686 27,102,636 3,500,477 1,139,653 2,908,059 2,489,099 73,399 4,276,734 640,974 5,540,895 446,160 114 TOTAL Operation (Enter Total of lines 103 thru 113). Maintenance115 116 (590)Maintenance Supervision and Engineering 117 (591)Maintenance of Structures 118 (592)Maintenance of Station Equipment 1 19 (593)Maintenance of Overhead Lines . 120 (594)Maintenance of Underground Lines.. 121 (595)Maintenance of Line Transformers 122 (596)Maintenance of Street Lighting and Signal Systems 123 (597)Maintenance of Meters 124 (598)Maintenance of Miscellaneous Distribution Plant TOTAL Maintenance (Enter Total of lines 116 thru 124) TOTAL Distribution Expenses (Enter Total of lines 1 14 and 125). 4.CUSTOMER ACCOUNTS EXPENSES 10,165 15,747 00 3,814,699 12,883,895 621,410 142,325 507,517 710,855 386,170 19,082,61? 4335A347" 3,466,718 13,159,994 596,266 35,220 464,372 741,737 267,593 18,742,066 45,844,703 125 126 127 128 Operation 129 (901)Supervision 130 (902)Meter Reading Expenses 131 (903)Customer Records and Collection Expenses 132 (904)Uncollectible Accounts 133 (905)Miscellaneous Customer Accounts Expenses 134 TOTAL Customer Accounts Expenses (Enter Total of lines 129 thru 133). 5.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 466,780 1,764,385 14,953,292 3,128,782 481,778 1,492,534 16,030,097 6,316,859 90379 24,321,35820,313,618 135 136 Operation 137 (907)Supervision 138 (908)Customer Assistance Expenses.. 139 (909)Informational and Instructional Expenses 140 (910)Miscellaneous Customer Service and Informational Expenses , TOTAL Cust.Service and Informational Expenses (Enter Total of lines 137 thru 1' 6.SALES EXPENSES 758,841 35,331,512 409,488 691,250 377rawi" 561,496 32,298,865 361,011 658,759 33,880,131141 142 143 Operation 144 (911)Supervision 145 (912)Demonstrating and Selling Expenses 146 (913)Advertising Expenses 147 (916)Miscellaneous Sales Expenses..... TOTAL Sales Expenses (Enter Total of lines 144 thru 147).. 7.ADMINISTRATIVE AND GENERAL EXPENSES 76,081 TS^JST148 149 150 Operation 151 (920)Administrative and General Salaries 152 (921)Office Supplies and Expenses 153 (Less)(922)Administrative Expenses Transferred-Credit 69,850,602 16,647,453 (26,023,220) 69,806,988 14,063,954 (24,956,472) Page 14 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED An Original December 31,2015IdahoPowerCompany ELECTRIC OPERATION AND MAINTENANCE EXPENSES it tne amount tor previous year is not derived tram previously reported tigures,explain in tootnotes. ¦AiTTOUmW Current Year Amount lor Previous Year TiW No.Account (c)(a) 7.ADMINISTRATIVE AND GENERAL EXPENSES (Continued) 155 (923)Outside Services Employed 156 (924)Property Insurance 157 (925)Injuries and Damages 158 (926)Employee Pensions and Benefits 159 (927)Franchise Requirements 160 (928)Regulatory Commission Expenses 161 (929)Duplicate Charges-Cr 162 (930.1)General Advertising Expenses 163 (930.2)Miscellaneous General Expenses 164 (931)Rents 154 $$7,813,431 3,242,063 6,348,690 41,999,742 4,492,073 3,315,652 5,847,681 59,787,654 0 0 3,242,0133,334,101 590,563 5,202,216 1,916 127,447,192 432,639 4,685,182 168 uwtmTOTALOperation(Enter Total of lines 151 thru 164). Maintenance 165 166 7,187,845167(935)Maintenance of General Plant 168 TOTAL Admin and General Expenses (Enter Total of lines 165-167) 169 TOTAL Elec Op and Maint Exp (Total of 80,100,126,134,141,148,168). 5,573,707 133,020,960 761,174,134 149,465,742 669,663,702TJ IDAHO ONLY NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES t .1 ne data on numDer ot employees snouid De reported tor tne payroll period ending nearest to uctoDer 31 , or any payroll period ending t>o days Detore or atter uctoDer 31 . 2.it tne respondent s payroll tor tne reporting period includes any special construction personnel,include sucn employees on line 3,and snow tne numDer ot sucn special construction employees in a tootnote. 3.1 ne numDer ot employees assignaDie to tne electric department trom joint tunctions ot comDination utilities may De determined Dy estimate,on tne Dasis or employee equivalents,snow tne estimated numDer or equiv alent employees attriDuteo to tne electric department trom joint tunctions. December 31,2015 December 31,20141PayrollPeriodEnded(Date). I2TotalRegularFull-Time Employees.1,993 2,011 [ ¦I3TotalPart-Time and Temporary Employees.19 20 2,012 2,0314TotalEmployees. Page 1 5 IDAHO SUPPLEMENT