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HomeMy WebLinkAbout202109132001 Annual Report.pdfTHIS FILING IS {CHECK ONE BOX FOR EACH ITEM) Item 1:[i]An Initial (Original)OR O ResubmissionNo Form Approved Submission OMB No.1902-0021 Expires 3/31/2005) Item 2:An Original Signed Form OR O conformed Copy FERC Form No.1: ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES,LICENSEES AND OTHERS This report is mandatory under the Federal Power Act,Sections 3,4(a),304 and 309, and 18 CFR 141.1.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 this report to be of a confidential nature. Exact Legal Name of Respondent (Company)Year of Report Idaho Power Company Deo:31,2001 FERC FORM No.1 (REV.12-98) Deloitte &Touche LLP Suite 1800 101 South Capitol Boulevard Boise,idaho 83702-5987 Tel:(208)342-9361 Fax:(208)342-2199 www.us.deloitte.com Deloitte &Touche INDEPENDENT AUDITORS'REPORT Idaho Power Company Boise,Idaho We have audited the balancesheet-regulatory basis of Idaho Power Company as of December 31, 200 l,and the related statements of income-regulatory basis,retained earnings-regulatorvbasis,and cash flows-regulatory basis for the year ended December 31,2001,included on pages 110 through 123 of the accompanying Federal Energy Regulatory Commission Form 1.These financial statements are the responsibility of the Company's management.Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.An audit includes examining,on a test basis,evidence supporting the amounts and disclosures in the financial statements.An audit also includes assessing the accounting principles used and significant estimates made by management,as well as evaluating the overall financial statement presentation.We believe that our audit provides a reasonable basis for our opinion. As discussed in Note 1,these financial statements were prepared in accordance with the accounting requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases,which is a comprehensivebasis of accounting other than accounting principles generally accepted in the United States of America. In our opinion,such financial statements present fairly,in all material respects,the assets,liabilities and proprietary capital of Idaho Power Company as of December 31,2001,and the results ofits operations and its cash flows for the year ended December 31,2001,in accordance with the accounting requirementsof the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. This report is intended solely for the information and use of the Board of Directors and managementof Idaho Power Company and for filing with the Federal Energy Regulatory Commission and is not intended to be and should not be used by anyone other than these specified parties. January31,2002 DeloitteToucheTohmatsu INSTRUCTIONS FOR FILING THE FERC FORM NO.1 GENERAL INFORMATION I.Purpose This form is a regulatory support requirement (18 CFR 141.1).It is designed to collect financial andoperationalinformationfrommajorelectricutilities,Licensees and others subject to the jurisdiction of the Federal Energy Regulatory Commission.This report is also secondarily considered to be a nonconfidential public use form supporting a statistical publication (Financial Statistics of Selected Electric Utilities),published by theEnergyInformationAdministration. II.Who Must Submit Each major electric utility,licensee,or other,as classified in the Commission's Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of The Federal Power Act (18 CFR 101),mustsubmitthisform. Note:Major means having,in each of the three previous calendar years,sales or transmission service that exceeds one of the following: (1)one million megawatt hours of total annual sales, (2)100 megawatt hours of annual sales for resale, (3)500 megawatt hours of annual power exchanges delivered,or (4)500 megawatt hours of annual wheeling for others (deliveries plus Losses). III.What and Where to Submit (a)Submit this form electronically through the Form 1 Submission Software and an original and six (6) conformed paper copies,properly filed in and attested,to: Office of the Secretary Federal Energy Regulatory Commission 888 First Street,NE. Room lA Washington,DC 20426 Retain one copy of this report for your files. Include with the original and each conformed paper copy of this form the subscription statement required by 18C.F.R.385.2011(c)(5).Paragraph (c)(5)of 18 C.F.R.385.2011 requires each respondent submitting dataelectronicallytofileasubscriptionstatingthatthepapercopiescontainthesameinformationasthe electronicfiling,that the signer knows the contents of the paper copies and electronic filing,and that the contents asstatedinthecopiesandelectronicfilingaretruetothebestknowledgeandbeliefofthesigner. b)Submit,immediately upon publication,four (4)copies of the Latest annual report to stockholders and anyannualfinancialorstatisticalreportregularlypreparedanddistributedtobondholders,security analysts,orindustryassociations.(Do not include monthly and quarterly reports.Indicate by checking the appropriate box on Page 4,List of Schedules,if the reports to stockholders will be submitted or if no annual report to stockholders is prepared.)Mail these reports to: Chief Accountant Federal Energy Regulatory Commission 888 First Street,NE. Washington,DC 20426 (c)For the CPA certification,submit with the original submission,or within 30 days after the filing date for this form,a Letter or report (not applicable to respondents classified as Class C or Class D prior to January 1,1984): (i)Attesting to the conformity,in all material aspects,of the below listed (schedules and)pages with the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases),and (ii)Signed by independent certified public accountants or an independent Licensed public accountant certified or Licensed by a regulatory authority of a State or other political subdivision of the U.S.(See 18 CFR 41.10-41.12 for specific qualifications.) FERC FORM NO.1 (REV.12-99)Page i GENERAL INFORMATION (continued) III.What and Where to Submit (Continued) (c)Continued Reference Schedules Pages Comparative Balance Sheet 110-113 Statement of Income 114-117 Statement of Retained Earnings 118-119 Statement of Cash Flows 120-121 Notes to Financial Statements 122-123 When accompanying this form,insert the Letter or report immediately following the cover sheet.When submitting after the filing date for this form,send the letter or report to the office of the Secretary at the address indicated at III (a). Use the following format for the Letter or report unless unusual circumstances or conditions,explained in the Letter or report,demand that it be varied .Insert parenthetical phrases only when exceptions are reported. In connection with our regular examination of the financial statements of for the year ended on which we have reported separately under date of .We have also reviewed schedules of FERC Form No.1 for the year filed with the Federal Energy Regulatory Commission,for conformity in all material respects with the requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.Our review for this purpose included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. Based on our review,in our opinion the accorpanying schedules identified in the preceding paragraph (except as noted below)conform in all waterial respects with the accounting requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. State in the letter or report,which,if any,of the pages above do not conform to the Commission's requirements.Describe the d.serepancies that exist. (d)Federal,State anc Loca.Governments and other authorized users may obtain additional blank copies to meet their requirements free of er.orce from: Public Referer.ce af.ä Files Maintenance Branch Federal Energy Roc a*ory Commission 888 First Street.NE.Room 2A ES-1 Washington,DC I 4.t (202)208-2474 IV.When to Submit Submit this report form on or before April 30th of the year following the year covered by this report. V.Where to Send Comments on Public Reporting Burden The public reporting burden for this collection of information is estimated to average 1,217 hours per response,including the time for reviewing instructions,searching existing data sources,gathering and maintaining the data needed,and completing and reviewing the collection of information.Send comments regarding this burden estimate or any aspect of this collection of information,including suggestions for reducing this burden,to the Federal Energy Regulatory Commission,888 First Street N.E.,Washington,DC 20426 (Attention:Mr.Michael Miller, CI-1);and to the Office of Information and Regulatory Affairs,Office of Management and Budget,Washington,DC 20503 (Attention:Desk Officer for the Federal Energy Regulatory Commission).No person shall be subject to any penalty if this collection of information does not display a valid control number.(44 U.S.C.3512(a)). FERC FORM NO.1 (REV.12-99)Page ii GENERAL INSTRUCTIONS I.Prepare this report in conformity with the Uniform System of Accounts (18 CFR 101)(U.S.of A.).Interpret all accounting words and phrases in accordance with the U.S.of A. II.Enter in whole numbers (dollars or MWH)only,except where otherwise noted.(Enter cents for averages and figures per unit where cents are important.The truncating of cents is allowed except on the four basic financial statements where rounding is required.)The amounts shown on all supporting pages must agree with the æmounts entered on the statements that they support.When applying thresholds to determine significance for reporting purposes,use for balance sheet accounts the balances at the end of the current reporting year,and use for statement of income accounts the current year's amounts. III.Complete each question fully and accurately,even if it has been answered in a previous annual report.Enter the word "None"where it truly and completely states the fact. IV.For any page(s)that is not applicable to the respondent,omit the page(s)and enter "NA,""NONE,"or "Not Applicable"in column (d)on the List of Schedules,pages 2,3,and 4. V.Enter the month,day,and year for all dates.Use customary abbreviations.The "Date of Report"included in the header of each page is to be coxpleted only for resubmissions (see VII.below).The date of the resubmission must be reported in the header for all form pages,whether or not they are changed from the previous filing. VI.Generally,except for certain schedules,all numbers,whether they are expected to be debits or credits,must be reported as positive.Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses. VII.For any resubmissions,submit the electronic filing using the Form 1 Submission Software and an original and six (6)conformed paper copies of the entire form,as well as the appropriate number of copies of the subscription statement indicated at instruction III (a).Resubmissions must be numbered sequentially on the cover page of the paper copies of the form.In addition,the cover page of each paper copy must indicate that the filing is a resubmission.Send the resabmissions to the address indicated at instruction III (a). VIII.Do not make references to reports of previous years or to other reports in lieu of required entries,except as specifically authorizeo. IX.Wherever (schedule:paces refer to figures from a previous year,the figures reported must be based upon those shown by the annual report of the previous year,or an appropriate explanation given as to why the different figures were used. DEFINITIONS I.Commission Authorization (Comm.Auth.)--The authorization of the Federal Energy Regulatory Commission,or any other Commission.Name the commission whose authorization was obtained and give date of the authorization. II.Respondent --The person,corporation,licensee,agency,authority,or other Legal entity or instrumentality in whose behalf the report is made. FERC FORM NO.1 (REV.12-99)Page iii EXCERPTS FROM THE LAW Federal Power Act,16 U.S.C.791a-825r) "Sec.3.The words defined in this section shall have the following meanings for purposes of this Act,to wit: ...(3)"Corporation"means any corporation,joint-stock company,partnership,association,business trust, organized group of persons,whether incorporated or not,or a receiver or receivers,trustee or trustees of any of the foregoing.It shalt not include 'municipalities,as hereinafter defined; (4)"Person"means an individual or a corporation; (5)"Licensee"means any person,State,or municipality Licensed under the provisions of section 4 of this Act, and any assignee or successor in interest thereof; (7)"Municipality"means a city,county,irrigation district,drainage district,or other political subdivision or agency of a State competent under the Laws thereof to carry an the business of developing,transmitting, unitizing,or distributing power;...' (11)"Project"means a complete unit of improvement or development,consisting of a power house,all water conduits,all dams and appurtenant works and structures (including navigation structures)which are a part of said unit,and all storage,diverting,or forebay reservoirs directly connected therewith,the primary line or Lines transmitting power therefrom to the point of junction with the distribution system or with the interconnected primary transmission system,all miscellaneous structures used and useful in connection with said unit or any part thereof,and all water rights,rights-of-way,ditches,dams,reservoirs,Lands,or interest in Lands the use and occupancy of which are necessary or appropriate in the maintenance and operation of such unit; "Sec.4.The Commission is hereby authorized and empowered: (a)To make investigations and to collect and record data concerning the utilization of the water 'resources of any region to be developed,the water-power industry and its relation to other industries and to interstate or foreign commerce,and concerning the location,capacity,development costs,and relation to markets of power sites; ..to the extent the Commission may deem necessary or useful for the purposes of this Act." "Sec.304.(a)Every Licensee and every public utility shall file with the Commission such annual and other periodic or special reports as the Commission may be rules and regulations or other prescribe as necessary or appropriate to assist the Commission in the proper administration of this Act.The Commission my prescribe the manner and form in which such reports shalt be made,and require from such persons specific answers to all questions upon which the Commission may need information.The Commission may require that such reports shall include,among other things,full information as to assets and Liabilities,capitalization,net investment,and reduction thereof,gross receipts,interest due and paid,depreciation,and other reserves,cost of project and other facilities,cost of reintenance and operation of the project and other facilities,cost of renewals and replacement of the project works and other facilities,depreciation,generation,transmission,distribution, delivery,use,and sale of electric energy.The Commission may require any such person to make adequate provision for currently determining such costs and other facts.Such reports shall be made under oath unless the Commission otherwise specifies." "Sec.309.The Commission shall have power to perform any and all acts,and to prescribe,issue,make,and rescind such orders,rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things,such rules and regulations may define accounting,technical,and trade terms used in this Act; and may prescribe the form or forms of all statements,declarations,applications,and reports to be filed with the Commission,the information which they shall contain,and the time within which they shall be filed..." General Penalties "Sec.315.(a)Any licensee or public utility which willfully fails,within the time prescribed by the Commission, to comply with any order of the Cormission,to file any report required under this Act or any rule or regulation of the Commission thereunder,to submit any information of document required by the Cormission in the course of an investigation conducted under this Act ...shall forfeit to the United States an æmount not exceeding $1,000 to be fixed by the Commission after notice and opportunity for hearing..." FERC FORM NO.1 (ED.12-91)Page iv FERC FORM NO.1: ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES,LICENSEES AND OTHER IDENTIFICATION 01 Exact Legal Name of Respondent 02 Year of Report Idaho Power Company Dec.31,2001 03 Previous Name and Date of Change (if name changed during year) 04 Address of Principal Office at End of Year (Street,City,State,Zip Code) 1221 W Idaho Street,P.O.Box 70 Boise,ID 83707-0070 05 Name of Contact Person 06 Title of Contact Person Darrel Anderson VP,CFO &Treasurer 07 Address of Contact Person (Street,City,State,Zip Code) 1221 W Idaho Street,P.O.Box 70 Boise,ID 83707-0070 08 Telephone of Contact Person,lncluding 09 This Report Is 10 Date of Report Area Code (1)An Original (2)A Resubmission (Mo,Da,Yr) (208)388-2650 04/30/2002 ATTESTATION The undersigned officer certifies that he/she has examined the accompanying report:that to the best of his/her knowledge,information,and belief,all statements of fact contained in the accompanying report are true and the accompanying report is a correct statement of the business and affairs of the above named respondent in respect to each and every matter set forth therein during the period from and including January 1 to and including December 31 of the year of the report. 01 Name 03 Signature 04 Date Signed Darrel Anderson (Mo,Da,Yr) 02 Title 04/30/2002 VP,CFO &Treasurer 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 (ED.12-91)Page 1 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, LIST OF SCHEDULES (Electric Utility) Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA". Line Title of Schedule Reference Remarks No.Page No. (a)(b)(c) 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 4 Officers 104 5 Directors 105 6 Security Holders and Voting Powers 106-107 7 Important Changes During the Year 108-109 8 Comparative Balance Sheet 110-113 9 Statement of Income for the Year 114-117 10 Statement of Retained Earnings for the Year 118-119 11 Statement of Cash Flows 120-121 12 Notes to Financial Statements 122-123 13 Summary of Utility Plant &Accumulated Provisions for Dep,Amort &Dep 200-201 14 Nuclear Fuel Materials 202-203 None 15 Electric Plant in Service 204-207 16 Electric Plant Leased to Others 213 None 17 Electric Plant Held for Future Use 214 18 Construction Work in Progress-Electric 216 19 Construction Overheads-Electric 217 20 General Description of Construction Overhead Procedure 218 21 Accumulated Provision for Depreciation of Electric Utility Plant 219 22 Nonutility Property 221 23 Investment of Subsidiary Companies 224-225 24 Materials and Supplies 227 25 Allowances 228-229 26 Extraordinary Property Losses 230 27 Unrecovered Plant and Regulatory Study Costs 230 28 Other Regulatory Assets 232 29 Miscellaneous Deferred Debits 233 30 Accumulated Deferred Income Taxes 234 31 Capital Stock 250-251 32 Cap Stk Sub,Cap Stk Liab for Con,Prem Cap Stk &Inst Recd Cap Stk 252 33 Other Paid-in Capital 253 34 Discount on Capital Stock 254 35 Capital Stock Expense 254 36 Long-Term Debit 256-257 FERC FORM NO.1 (ED.12-96)Page 2 Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 LI3T OF SCHEDULES (Electric Utility)(continued) Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported forcertainpages.Omit pages where the respondents are "none,""not applicable,"or "NA". Line Title of Schedule Reference RemarksNo.Page No.(a)(b)(c) 37 Reconciliation of Reported Net income with Taxable Inc for Fed inc Tax 261 38 Taxes Accrued,Prepaid and Charged During the Year 262-263 39 Accumulated Deferred Investment Tax Credits 266-267 40 Other Deferred Credits 269 41 Accumulated Deferred Income Taxes-Accelerated Amortization Property 272-273 42 Accumulated Deferred Income Taxes-Other Property 274-275 43 Accumulated Deferred Income Taxes-Other 276-277 44 Other Regulatory Liabilities 278 45 Electric Operating Revenues 300-301 46 Sales of Electricity by Rate Schedules 304 47 Sales for Resale 310-311 48 Electric Operation and Maintenance Expenses 320-323 49 Number of Electric Department Employees 323 50 Purchased Power 326-327 51 Transmission of Electricity for Others 328-330 52 Transmission of Electricity by Others 332 53 Miscellaneous General Expenses-Electric 335 54 Depreciation and Amortization of Electric Plant 336-337 55 Particulars Concerning Certain Income Deduction and Int Charges Accnts 340 56 Regulatory Commission Expenses 350-351 57 Research,Development and Demonstration Activities 352-353 58 Distribution of Salaries and Wages 354-355 59 Common Utility Plant and Expenses 356 None 60 Electric Energy Account 401 61 Monthly Peaks and Output 401 62 Steam Electric Generating Plant Statistics (Large Plants)402-403 63 Hydroelectric Generating Plant Statistics (Large Plants)406-407 64 Pumped Storage Generating Plant Statistics (Large Plants)408-409 None 65 Generating Plant Statistics (Small Plants)410-411 66 Transmission Line Statistics 422-423 FERC FORM NO.1 (ED.12-96)Page 3 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, LIST OF SCHEDULES (Electric Utility)(continued) Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA". Line Title of Schedule Reference Remarks No.PageNo. (a)(b)(c) 67 Transmission Lines Added During Year 424-425 68 Substations 426-427 69 Electric Distribution Meters and Line Transformers 429 70 Environmental Protection Facilities 430 71 Environmental Protection Expenses 431 72 Footnote Data 450 Stockholders'Reports Check appropriate box: Four copies will be submitted No annual report to stockholders is prepared FERC FORM NO.1 (ED.12-96)Page 4 Name of Respondent This Report Is:Date of Report Year of Report idaho Power Company (1)An Original (Mo,Da,Yr) (2)A Resubmission 04/30/2002 Dec.31,2001 GENERAL INFORMATION 1.Provide name and title of officer having custody of the general corporate books of account and address ofofficewherethegeneralcorporatebooksarekept,and address of office where any other corporate books of accountarekept,if different from that where the general corporate books are kept. Darrel Anderson Vice President,CFO and Treasurer,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 ofreceiverortrustee,(b)date such receiver or trustee took possession,(c)the authority by which the receivership ortrusteeshipwascreated,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 whichtherespondentoperated. Class of Utility Service State Electric Idaho "Oregon "Nevada 5.Have you engaged as the principal accountant to audit your financial statements an accountant who is nottheprincipalaccountantforyourpreviousyear's certified financial statements? (1)Yes...Enter the date when such independent accountant was initially engaged: (2)No FERC FORM No.1 (ED.12-87)PAGE 101 Name of Respondent This Report Is:Date of Report Year of Report idaho Power Company (1)An Original (Mo,Da,Yr) (2)A Resubmission 04/30/2002 Dec.31,2001 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. 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 Name of Respondent This Report Is:Date of Report Year of Report(1)g An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, CORPORATIONS CONTROLLED BY R ISPONDENT 1.Report below the names of all corporations,business trusts,and similar organizations,controlled directly or indirectly by respondentatanytimeduringtheyear.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,naminganyintermediariesinvolved. 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 thevotingcontrolisequallydividedbetweentwoholders,or each party holds a veto power over the other.Joint control may exist bymutualagreementorunderstandingbetweentwoormorepartieswhotogetherhavecontrolwithinthemeaningofthedefinitionofcontrolintheUniformSystemofAccounts,regardless of the relative voting rights of each party. Line Name of Company Controlled Kind of Business Percent Voting FootnoteNo.Stock Owned Ref.(a)(b)(c)(d) 1 Direct Control 2 idaho Energy Resources Company Coal mining and mineral 100% 3 development 4 5 6 Idaho Power Resources Corporation Design,consult solar photo-100%Disolved in 2001 7 voltaic technology,micro 8 hydroelectric systems and 9 other renewable energy 10 systems to various locations 11 12 13 Pathnet/ldaho Equipment,LLC.Develop &distributor of 81%Disolved 12/31/01 14 microwave communication 15 services &products 16 17 Idaho Power Diversified Enterprises Company Holding company for non-100%Disolved in 2001 18 regulated activities 19 20 21 22 23 24 25 26 27 FERC FORM NO.1 (ED.12-96)Page 103 Name of Respondent his R An riginal (DMa faRe rt YDearofLReport2001 Idaho Power Company (2)A Resubmission 04/30/2002 --OFFICERS 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. Tine litle Name of Othcer Å alaryforYearNo·(a)(b)(c) 2 President and Chief Executive Officer Jan B.Packwood 500,000 3 4 Senior Vice President ,Marketing &Sales Richard Riazzi 300,000 5 6 President &Chief Operating Officer J.LaMont Keen 300,000 7 8 Vice President,General Counsel and Secretary Robert W.Stahman 180,000 9 10 Vice President,CFO,and Treasurer Darrel T Anderson 155,000 11 12 Vice President ,Corporate Services Clifford N.Olson 148,000 13 14 Sr Vice President,Delivery James C.Miller 210,000 15 16 Vice President ,Generation John P Prescott 150,000 17 18 Vice President,Human Resources Marlene K Williams 143,000 19 20 Vice President and Chief Information Officer Bryan A Kearny 165,000 21 22 Vice President,Regulatory Affairs Ric Gale 120,000 23 24 Vice President,Public Affairs Greg Panter 125,000 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (ED.12-96)Page 104 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, DIRECTORS 1.Report below the information called for conceming each director of the respondent who held office at any time during the year.Include in column (a),abbreviatedtitlesofthedirectorswhoareofficersoftherespondent. 2.Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk.Line Name (and litle)of Director Pnnoipal Business AddressNo.(a)(b) i Rotchford L.Barker P.O.Box 2080,Cody Wyoming 82414 2 3 4 Roger L.Breeziey Breeziey investments,3625 U.S.Bancorp Tower, 5 Portland,Oregon 97208 6 7 John B.Carley ***2375 N.Towerview Lane,Boise,Idaho 83702 8 9 10 Peter T.Johnson P.O.Box 1591,McCall,Idaho 83638 11 12 Jack K.Lemley ***Lemley &Associates,Inc. 13 1508 N.13th,Boise,Idaho 8370214 15 Evelyn Loveless Global,Inc.,900 W.Jefferson Street,Boise,Idaho 8370216 17 Gary Michael P.O.Box 1718 Boise Idaho 8370118 19 Jon H.Miller,Chairman of the Board'''P.O.Box 1557,Boise,Idaho 8370120 21 Peter S.O'Neill O'Neill Enterprises,Inc. 22 871 E.Parkcenter Blvd.,Boise,Idaho 8370623 24 Jan B.Packwood President and CEO ·Idaho Power Company,1221 W.Idaho Street,25 P.O.Bo× 70,Boise,Idaho 83707-007026 27 Robert A.Tinstman °°°4433 W.Quail Point Court,Boise,Idaho,8370328 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO.1 (ED.12-95)Page 105 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr) Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 SECURITY HOLDERS AND VOTING POWERS 1.Give the names and addresses of the 10 security holders of the respondent who,at the date of the latest closing of the stock book or compilation of list of stockholders of the respondent,prior to the end of the year had the highest voting powers in the respondent,and state the number of votes which each would have had the right to cast on that date if a meeting were then in order.If any such holder held in trust,give in a footnote the known particulars of the trust(whether voting trust,etc.)duration of trust,and principal holders of beneficiary interests in the trust.If the stock book was not closed or a list of stockholders was not compiled within one year prior to the end of the year,or if since the previous compilation of a List of stockholders, some other class of security has become vested with voting rights,then show such 10 security holders as of the close of the year.Arrange the names of the security holders in the order of voting power,commencing with the highest.Show in column (a)the titles of officers and directors included in such list of 10 security holders. 2.If any security other than stock carries voting rights,explain in a footnote the circumstances whereby such security became vested with voting rights give other important particulars (details)concerning voting rights of such security.State whether voting right are actual or contingent;if contingent, describe the contingency. 3.If any class or issue of security has any special privileges in the election of directors,trustees or managers,or in the determination of corporate action by any method explain briefly in a footnote. 4.Furnish particulars (details)concerning any options warrants,or rights outstanding at the end of the year others to purchase securities of the respondent or any securities or other assets owned by the respondent,including prices,expiration dates,and other material information relating to exercise of the options,warrants,or right the amount of such securities or assets so entitled to purchased by any officer,director,associated company, or of the ten largest security holders.This instruction is inapplicable to convertible securities or to any securities substantially all of which are outstanding in the hands of the public where the options,warrants,or rights were issued prorata basis. 1.Give the date of the latest closing of the stock 2.State the total number of votes cast at the 3.Give the date and book prior to end of year,and state the purpose latest general meeting prior to end of year place of such meeting of such closing:for election of directors of the respondent and Boise,Idaho 12/31/01 number of such votes cast by proxy May 17,2001 Total:2,104,176 By Proxy:2,104,176 Line Name (Title)and Address of Security VOTING SECURITIES No.Number of Votes as of (date):12/31/2001HolderTotalCommon Preferred Other Votes Stock Stock (a)(b)(c)(d)(e) 4 TOTAL votes of all voting securities 3,027,440 2,877,440 150,000 5 TOTAL number of security holders 1,602 1,524 78 6 TOTAL votes of security holders listed below 277,675 277,000 675 7 Katheryne Maulsby -Meridian Id 43,260 43,260 8 Viola M Greenawalt -Twin Falls Id 41,780 41,780 9 Robert &Mary Lynard -Boise,Id 30,760 30,560 200 10 James &Hai Gilbert -Salt Lake City,Ut 29,035 28,560 475 11 Logan &Mary Lanham -Boise,Id 28,200 28,200 12 G Morris Southward -Las Cruces,NM 24,420 24,420 13 Darlene i Wilcox -Jerome,Id 20,920 20,920 14 Evertt JoneRuth &John Baird -Gooding,20,000 20,000 15 W Robert Hollowell -Aurora,Co 20,000 20,000 16 John Barid -San Diego,Ca 20,000 20,000 17 18 FERC FORM NO.1 (ED.12-96)Page 106 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 SECURITY HOLDERS AND VOTING POWERS (Continued) Line Name (Title)and Address of Security Total Common Preferred Other No.Holder Votes Stock Stock (a)(b)(c)(d)(e) 19 2 -None 20 21 3-4%preferred stock entitled to 20 vote 22 per share:common stock &7.68%serial 23 preferred entitled to 1 vote per share. 24 If dividends on the 4%shall be accum- 25 ulated and unpaid in an amount 26 equivalent to or exceeding 4 quarterly 27 dividends,the holders are entitled at 28 each succeding annual meeting to elect 29 the smallest number of directors needed 30 to constituee a majority of the Board. 31 The remaining directors to be elected as 32 usual by the shareholders without 33 distinction to class,until all unpaid 34 dividends have been eliminated. 35 If dividends on the serial preferred 36 stock,are unpaid in an amount equal to 37 6 quarterly dividends,the holders are 38 entitled at each succeeding annual 39 meeting to elect 2 directors from among 40 those who would otherwise be elected by 41 shareholders without distinction to clas 42 until all unpaid dividends are eliminate 43 44 45 46 47 48 49 50 51 52 53 FERC FORM NO.1 (ED.12-96)Page 107 Name of Respondent This Report Is:Date of Report Year of Report Idaho Power Company (1)Q An Original 04/30/2002 Dec.31,2001 (2)A Resubmission IMPORTANT CHANGES DURING THE 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 i 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 106,voting trustee,associated company or known associate of any of these persons was a party or in which any such person had a material interest. 11.(Reserved.) 12.If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and fumish the data required by Instructions 1 to 11 above,such notes may be included on this page. PAGE 108 INTENTIONALLY LEFT BLANK SEE PAGE 109 FOR REQUIRED INFORMATION. FERC FORM NO.1 (ED.12-96)Page 108 Nameof Respondent ThisReponis:DateofRepon YearofRepon (1)X An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec 31,2001 IMPORTANT CHANGES DURINGTHE YEAR (Continued) 1.None 2.None 3.None 4.None 5.During 2001,The Idaho Public Utilities Commission and Public Service of NevadaapprovedthesaleofitsNevadaserviceterritorytoRaftRiverElectricCo-Op (RaftRiver).This sale tranferred distribuiton facilites and rights-of-way that serve about1,250 customers in northern Nevada and about 90 customers in southern Idaho.The FERCapprovedapowersupplyagreementbetweenIPCandRaftRiver.The components of revenueareResidential$562,581,commerical &Industrial $1,196,202 and Other $30,315.Revenuenotavailablefor2001,the number above are from the year 2000. In September of 2001 Idaho Power brought on line a 90-megawatt gas-fired combustionturbine. 6.$120 million of 6.60%First Mortgage Bonds maturing 3/2/11 were issued 3/2/01 IPUCorderIPC-E-00-15 dated 11/9/00 Oregon order UF-4175 dated 10/23/00 and Wyoming Docket#2005-ES-22 dated 11/00. 7.None 8.On December 29,2001,a general wage increase of 3.0% 9.None 10.None FERC FORM NO.1 (ED.12-96)Page 109 Name of Respondent This Report Is:Date of Report Year of Report Idaho Power Company (1)An Original (Mo,Da,Yr) (2)A Resubmission 04/30/2002 Dec.31,2001 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Ref.Balance at Balance at Line Title of Account i Page No.Beginning of Year End of Year No.(a)(b)(c)(d) 1 UTILITY PLANT 'T 2 Utility Plant (101-106,114)200-201 2,802,041,757 2,991,861,487 3 Construction Work in Progress (107)200-201 131,238,324 86,009,543 4 TOTAL Utility Plant (Enter Total of lines 2 and 3)2,933,280,081 3,077,871,030 5 (Less)Accum.Prov.for Depr.Amort.Depl.(108,111,115)200-201 1,142,572,365 1,220,002,130 6 Net Utility Plant (Enter Total of line 4 less 5)1,790,707,716 1,857,868,900 7 Nuclear Fuel (120.1-120.4,120.6)202-203 0 0 8 (Less)Accum.Prov.for Amort.of Nucl.Fuel Assemblies (120.5)202-203 0 0 9 Net Nuclear Fuel (Enter Total of line 7 less 8)0 0 10 Net Utility Plant (Enter Total of lines 6 and 9)1,790,707,716 1,857,868,900 11 Utility Plant Adjustments (116)122 0 0 12 Gas Stored Underground -Noncurrent (117)0 0 13 OTHER PROPERTY AND INVESTMENTS 14 Nonutility Property (121)221 1,101,872 1,388,096 15 (Less)Accum.Prov.for Depr.and Amort.(122)0 0 16 Investments in Associated Companies (123)0 0 17 Investment in Subsidiary Companies (123.1)224-225 14,342,086 12,574,662 18 (For Cost of Account 123.1,See Footnote Page 224,line 42) 19 Noncurrent Portion of Allowances 228-229 O O 20 Other investments (124)181,618 67,616 21 Special Funds (125-128)307 255,212 22 TOTAL Other Property and Investments (Total of lines 14-17,19-21)15,625,883 14,285,586 23 CURRENT AND ACCRUED ASSETS 24 Cash (131)80,677,074 5,543,687 25 Special Deposits (132-134)1,240 0 26 Working Fund (135)41,217 36,935 27 Temporary Cash Investments (136)2,726,600 37,416,187 28 Notes Receivable (141)7,687,362 9,761,917 29 Customer Accounts Receivable (142)1,787,976,964 58,702,410 30 Other Accounts Receivable (143)4,885,010 2,259,483 31 (Less)Accum.Prov.for Uncollectible Acct.-Credit (144)1,397,454 1,500,000 32 Notes Receivable from Associated Companies (145)0 33,686,906 33 Accounts Receivable from Assoc.Companies (146)310,803 3,830,298 |34 Fuel Stock (151)227 5,104,792 8,726,387 35 Fuel Stock Expenses Undistributed (152)227 86 0 36 Residuals (Elec)and Extracted Products (153)227 0 0 37 Plant Materials and Operating Supplies (154)227 21,722,827 20,705,724 38 Merchandise (155)227 0 0 39 Other Materials and Supplies (156)227 0 0 40 Nuclear Materials Held for Sale (157)202-203/227 O O 41 Allowances (158.1 and 158.2)228-229 0 0 42 (Less)Noncurrent Portion of Allowances O O 43 Stores Expense Undistributed (163)227 2,961,551 2,573,824 44 Gas Stored Underground -Current (164.1)O O 45 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)0 0 46 Prepayments (165)24,144,262 31,897,278 47 Advances for Gas (166-167)O O 48 Interest and Dividends Receivable (171)54,651 21,101 49 Rents Receivable (172)0 0 50 Accrued Utility Revenues (173)44,824,990 37,400,421 51 Miscellaneous Current and Accrued Assets (174)0 0 52 TOTAL Current and Accrued Assets (Enter Total of lines 24 thru 51)1,981,721,975 251,062,558 FERC FORM NO.1 (ED.12-94)Page 110 Name of Respondent This Report Is:Date of Report Year of Report Idaho Power Company (1)An Original (Mo,Da,Yr) (2)A Resubrnission 04/30/2002 Dec.31,2001 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)Continued) Ref.Balance at Balance atLineTitleofAccountPageNo.Beginning of Year End of YearNo.(a)(b)(c)(d) 53 DEFERRED DEBITS 54 Unamortized Debt Expenses (181)7,191,471 6,346,670 55 Extraordinary Property Losses (182.1)230 0 0 56 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0 57 Other Regulatory Assets (182.3)232 379,206,579 599,241,273 58 Prelim.Survey and Investigation Charges (Electric)(183)0 90,719 59 Prelim.Sur.and Invest.Charges (Gas)(183.1,183.2)0 0 60 Clearing Accounts (184)O -33,501 61 Temporary Facilities (185)-171,415 0 62 Miscellaneous Deferred Debits (186)233 108,144,889 105,580,011 63 Def.Losses from Disposition of Utility PIt.(187)O O 64 Research,Devel.and Demonstration Expend.(188)352-353 0 0 65 Unamortized Loss on Reaquired Debt (189)6,384,225 10,583,354 66 Accumulated Deferred Income Taxes (190)234 71,671,795 40,575,302 67 Unrecovered Purchased Gas Costs (191)0 0 68 TOTAL Deferred Debits (Enter Total of lines 54 thru 67)572,427,544 762,383,828 69 TOTAL Assets and Other Debits (Enter Total of lines 10,11,12,22,52,68)4,360,483,118 2,885,600,872 FERC FORM NO.1 (ED.12-94)Page 111 Name of Respondent This Report Is:Date of Report Year of Report idaho Power Company (1)An Original (Mo,Da,Yr) (2)A Resubmission 04/30/2002 Dec.31,2001 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Ref.Balance at Balance atLineTitleofAccountPageNo.Beginning of Year End of YearNo.(a)(b)(c)(d) 2 Common Stock Issued (201)PROPRIETARYCAPITAL 250-251 3 Preferred Stock Issued (204)250-251 105,065,600 104,387,200 4 Capital Stock Subscribed (202,205)252 0 0 5 Stock Liability for Conversion (203,206)252 0 0 6 Premium on Capital Stock (207)252 361,846,434 361,837,614 7 Other Paid-In Capital (208-211)253 583,196 -2,954,854 8 Installments Received on Capital Stock (212)252 0 0 9 (Less)Discount on Capital Stock (213)254 0 0 10 (Less)Capital Stock Expense (214)254 4,023,516 4,143,734 11 Retained Earnings (215,215.1,216)118-119 302,767,160 307,533,744 12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 10,111,802 9,322,512 13 (Less)Reaquired Capital Stock (217)250-251 0 0 14 TOTAL Proprietary Capital (Enter Total of lines 2 thru 13)870,381,554 870,013,360 15 LONG-TERM DEBT 16 Bonds (221)256-257 807,460,000 797,460,000 17 (Less)Reaquired Bonds (222)256-257 0 0 18 Advances from Associated Companies (223)256-257 0 0 19 Other Long-Term Debt (224)256-257 32,924,141 32,847,509 20 Unamortized Premium on Long-Term Debt (225)0 0 21 (Less)Unamortized Discount on Long-Term Debt-Debit (226)1,330,085 1,029,295 22 TOTAL Long-Term Debt (Enter Total of lines 16 thru 21)839,054,056 829,278,214 23 OTHER NONCURRENT LIABILITIES 24 Obligations Under Capital Leases -Noncurrent (227)O O 25 Accumulated Provision for Property Insurance (228.1)O O 26 Accumulated Provision for Injuries and Damages (228.2)1,500,000 1,500,000 27 Accumulated Provision for Pensions and Benefits (228.3)2,333,829 2,520,328 28 Accumulated Miscellaneous Operating Provisions (228.4)2,072,50E 1,036,253 29 Accumulated Provision for Rate Refunds (229)C 0 30 TOTAL OTHER Noncurrent Liabilities (Enter Total of lines 24 thru 29)5,906,335 5,056,581 31 CURRENT AND ACCRUED LIABILITIES 32 Notes Payable (231)59,700,000 282,000,000 33 Accounts Payable (232)1,840,582,896 108,545,330 34 Notes Payable to Associated Companies (233)5,166,082 3,203,999 35 Accounts Payableto Associated Companies (234)4,211,503 6,931,117 36 Customer Deposits (235)58,935 157,453 37 Taxes Accrued (236)262-263 6,183,217 -15,067,246 38 Interest Accrued (237)14,777,890 12,891,444 39 Dividends Declared (238)316,250 44,378 40 Matured Long-Term Debt (239)0 0 41 Matured Interest (240)O O 42 Tax Collections Payable (241)1,055,244 788,787 43 Miscellaneous Current and Accrued Liabilities (242)18,691,491 15,916,801 44 Obligations Under Capital Leases-Current (243)O O 45 TOTAL Current &Accrued Liabilities (Enter Total of lines 32 thru 44)1,950,743,508 415,412,063 FERC FORM NO.1 (ED.12-89)Page 112 Name of Respondent This Report Is:Date of Report Year of Report Idaho Power Company (1)An Original (Mo,Da,Yr) (2)[¯¯]A Resubmission 04/30/2002 Dec.31,2001 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)(Continued) Ref.Balance at Balance atLineTitleofAccount No.(a)Page No.Beginning of Year End of Year (b)(c)(d) 46 DEFERRED CREDITS 47 Customer Advances for Construction (252)|13,668,496 11,025,745 48 Accumulated Deferred Investment Tax Credits (255)266-267 66,049,878 68,015,922 49 Deferred Gains from Disposition of Utility Plant (256)O O 50 Other Deferred Credits (253)269 41,509,950 46,815,756 51 Other Regulatory Liabilities (254)278 44,850,930 45,940,464 52 Unamortized Gain on Reaquired Debt (257)0 0 53 Accumulated Deferred Income Taxes (281-283)272-277 528,318,411 594,042,767 54 TOTAL Deferred Credits (Enter Total of lines 47 thru 53)694,397,665 765,840,654 55 0 0 56 0 0 57 0 0 58 0 0 59 0 0 60 0 0 61 0 0 62 0 0 63 0 0 64 0 0 65 0 0 66 0 0 67 0 0 68 TOTAL Liab and Other Credits (Enter Total of lines 14,22,30,45,54)4,360,483,118 2,885,600,872 FERC FORM NO.1 (ED.12-89)Page 113 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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 02 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 pages 122-123 for important notes regarding the statement 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 the major factors which affect the rights of the utility to 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 I Line Account (Ref.)TOTAL No.Page No.Current Year Previous Year (a)(b)(c)(d) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400)300-301 912,311,553 835,661,764 3 Operating Expenses 4 Operation Expenses (401)320-323 659,681,485 518,598,906 5 Maintenance Expenses (402)320-323 55,876,578 46,973,047 6 Depreciation Expense (403)336-337 80,689,086 76,404,461 7 Amort.&Depl.of Utility Plant (404-405)336-337 6,673,063 3,966,055 8 Amort.of Utility Plant Acq.Adj.(406)336-337 -22,723 -22,723 9 Amort.Property Losses,Unrecov Plant and Regulatory Study Costs (407) 10 Amort.of Conversion Expenses (407) 11 Regulatory Debits (407.3) 12 (Less)Regulatory Credits (407.4) 13 Taxes Other Than Income Taxes (408.1)262-263 19,693,396 20,166,336 14 Income Taxes -Federal (409.1)262-263 -52,618,236 -10,776,914 15 -Other (409.1)262-263 -14,479,363 -3,819,821 16 Provision for Deferred Income Taxes (410.1)234,272-277 126,997,151 65,677,460 17 (Less)Provision for Deferred income Taxes-Cr.(411.1)234,272-277 48,412,782 13,990,404 18 Investment Tax Credit Adj.-Net (411.4)266 1,966,044 -1,383,394 19 (Less)Gains from Disp.of Utility Plant (411.6)194,097 -2,162 20 Losses from Disp.of Utility Plant (411.7)12,328 12,328 21 (Less)Gains from Disposition of Allowances (411.8)116,843 75,134 22 Losses from Disposition of Allowances (411.9) 23 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 22)835,745,087 701,732,365 24 Net Util Oper Inc (Enter Tot line 2 less 23)Carry fwd to P117,Iine 25 76,566,466 133,929,399 FERC FORM NO.1 (ED.12-96)Page 114 Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 STATEMENT OF INCOME FORTHE YEAR (Continued) resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases,and a summary of the adjustments made to balance sheet,income,and expense accounts. 7.If any notes appearing in the report to stockholders are applicable to this Statement of Income,such notes may be included on pages 122-123. B.Enter on pages 122-123 a concise explanation of only those changes in accounting methods made during the year which had aneffectonnetincome,including the basis of allocations and apportionments from those used in the preceding year.Also give the approximate dollar effect of such changes. 9.Explain in a footnote if the previous year's figures are different from that reported in prior reports. 10.If the columns are insufficient for reporting additional utility departments,supply the appropriate account titles,lines 2 to 23,and report the information in the blank space on pages.122-123 or in a footnote. ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line NnCurrentYearPreviousYearCurrentYearPreviousYearCurrentYearPreviousYear(e)(f)(g)(h)(i)(j) 912,311,553 835,661,764 2 659,681,485 518,598,906 4 55,876,578 46,973,047 5 80,689,086 76,404,461 6 6,673,063 3,966,055 7 -22,723 -22,723 8 9 10 11 12 19,693,396 20,166,336 13 -52,618,236 -10,776,914 14 -14,479,363 -3,819,821 15 126,997,151 65,677,460 16 48,412,782 13,990,404 17 1,966,044 -1,383,394 18 194,097 -2,162 19 12,328 12,328 20 116,843 75,134 21 22 835,745,087 701,732,365 23 76,566,466 133,929,399 24 FERC FORM NO.1 (ED.12-96)Page 115 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 3TATEMENT OF INCOME FORTHE YEAR (Contin Jed) Line Account (Ref.)TOTAL No-Page No.Current Year Previous Year (a)(b)(c)(d) 25 Net Utility Operating Income (Carried forward from page 114)76,566,466 133,929,399 26 Other Income and Deductions 27 Other income 28 Nonutilty Operating Income 29 Revenues From Merchandising,Jobbing and Contract Work (415)1,889,291 1,343,844 30 (Less)Costs and Exp.of Merchandising,Job.&Contract Work (416)1,806,575 1,472,984 31 Revenues From Nonutility Operations (417) 32 (Less)Expenses of Nonutility Operations (417.1)9,399 3,809 33 Nonoperating Rental Income (418)-8,182 -20,628 34 Equity in Earnings of Subsidiary Companies (418.1)119 6,893,568 8,357,882 35 Interest and Dividend Income (419)4,342,243 2,669,627 36 Allowance for Other Funds Used During Construction (419.1)752,108 2,565,391 37 Miscellaneous Nonoperating Income (421)91,622,074 94,341,820 38 Gain on Disposition of Property (421.1)871,309 40,556 39 TOTAL Other Income (Enter Total of lines 29 thru 38)104,546,437 107,821,699 40 Other Income Deductions 41 Loss on Disposition of Property (421.2)19,029 2,201 42 Miscellaneous Amortization (425)340 43 Miscellaneous Income Deductions (426.1-426.5)340 3,600,701 3,068,251 44 TOTAL Other Income Deductions (Total of lines 41 thru 43)3,619,730 3,070,452 45 Taxes Applic.to Other Income and Deductions 46 Taxes Other Than Income Taxes (408.2)262-263 -9,987 24,088 47 Income Taxes-Federal (409.2)262-263 10,237,523 44,461,822 48 income Taxes-Other (409.2)262-263 1,935,300 9,216,737 49 Provision for Deferred Inc.Taxes (410.2)234,272-277 26,070,988 2,936,842 50 (Less)Provision for Deferred Income Taxes-Cr.(411.2)234,272-277 1,876,330 11,246,789 51 Investment Tax Credit Adj.-Net (411.5) 52 (Less)Investment Tax Credits (420) 53 TOTAL Taxes on Other Income and Deduct.(Total of 46 thru 52)36,357,494 45,392,700 54 Net Other Income and Deductions (Enter Total lines 39,44,53)64,569,213 59,358,547 55 Interest Charges 56 Interest on Long-Term Debt (427)55,704,367 53,253,094 57 Amort.of Debt Disc.and Expense (428)1,027,776 970,519 58 Amortization of Loss on Reaquired Debt (428.1)1,312,943 744,807 59 (Less)Amort.of Premium on Debt-Credit (429) 60 (Less)Amortization of Gain on Reaquired Debt-Credit (429.1) 61 Interest on Debt to Assoc.Companies (430)340 843,507 349,652 62 Other Interest Expense (431)340 7,745,906 2,828,265 63 (Less)Allowance for Borrowed Funds Used During Construction-Cr.(432)3,736,839 2,346,355 64 Net Interest Charges (Enter Total of lines 56 thru 63)62,897,660 55,799,982 65 Income Before Extraordinary Items (Total of lines 25,54 and 64)78,238,019 137,487,964 67 Extraordinary Income (434) 68 (Less)Extraordinary Deductions (435) 69 Net Extraordinary Items (Enter Total of line 67 less line 68) 70 Income Taxes-Federal and Other (409.3)262-263 71 Extraordinary Items After Taxes (Enter Total of line 69 less line 70) 72 Net Income (Enter Total of lines 65 and 71)78,238,019 137,487,964 FERC FORM NO.1 (ED.12-96)Page 117 Name of Respondent This Re ort is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 STA.EMENTOF RETAINED EARNINGS FOR THE YEAR 1.Report all changes in appropriated retained earnings,unappropriated retained earnings,and unappropriated undistributed subsidiary earnings for the year. 2.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) 3.State the purpose and amount of each reservation or appropriation of retained earnings. 4.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. 5.Show dividends for each class and series of capital stock. 6.Show separately the State and Federal income tax effect of items shown in account 439,Adjustments to Retained Earnings. 7.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. 8.If any notes appearing in the report to stockholders are applicable to this statement,include them on pages 122-123. Line contra Primary Amount No.Item Account Affected(a)(b)(c) UNAPPROPRIATED RETAINED EARNINGS (Account 216) 1 Balance-Beginning of Year 301,223,194 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 I 15 TOTAL Debits to Retained Earnings (Acct.439) 16 Balance Transferred from Income (Account 433 less Account 418.1)71,344,451 17 Appropriations of Retained Earnings (Acct.436) 18 19 20 21 22 TOTAL Appropriations of Retained Earnings (Acct.436) 23 Dividends Declared-Preferred Stock (Account 437) 24 4%Preferred (par value $100)238 -588,159 25 Auction Rate Preferred,Series A (stated value $100,000)238 -1,891,919 26 7.68%Serial Preferred (par value $100)238 -1,152,000 27 7.07%Serial Preferred (par value $100,000)238 -1,767,500 28 29 TOTAL Dividends Declared-Preferred Stock (Acct.437)-5,399,578 30 Dividends Declared-Common Stock (Account 438) 31 $2.50 Par Value -69,781,933 32 33 34 35 36 TOTAL Dividends Declared-Common Stock (Acct.438)-69,781,933 37 Transfers from Acct 216.1,Unapprop.Undistrib.Subsidiary Earnings 8,603,644 38 Balance -End of Year (Total 1,9,15,16,22,29,36,37)305,989,778 FERC FORM NO.1 (ED.12-96)Page 118 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, STA EMENT OF RETAINED EARNINGS FORTHE YEAR 1.Report all changes in appropriated retained earnings,unappropriated retained earnings,and unappropriated undistributed subsidiary earnings for the year. 2.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) 3.State the purpose and amount of each reservation or appropriation of retained earnings. 4.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. 5.Show dividends for each class and series of capital stock. 6.Show separately the State and Federal income tax effect of items shown in account 439,Adjustments to Retained Earnings. 7.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. 8.If any notes appearing in the report to stockholders are applicable to this statement,include them on pages 122-123. Line Contra Primary Amount No.Item Account Affected(a)(b)(c) APPROPRIATED RETAINED EARNINGS (Account 215) 39 40 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Account 215) APPROP.RETAINED EARNINGS -AMORT.Reserve,Federal (Account 215.1) 46 TOTAL Approp.Retained Earnings-Amort.Reserve,Federal (Acct.215.1)1,543,966 47 TOTAL Approp.Retained Earnings (Acct.215,215.1)(Total 45,46)1,543,966 48 TOTAL Retained Earnings (Account 215,215.1,216)(Total 38,47)307,533,744 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1) 49 Balance-Beginning of Year (Debit or Credit)10,111,802 50 Equity in Earnings for Year (Credit)(Account 418.1)6,893,568 51 (Less)Dividends Received (Debit)5,937,718 52 Bridger Coal Reclamation Trust -1,745,140 53 Balance-End of Year (Total lines 49 thru 52)9,322,512 FERC FORM NO.1 (ED.12-96)Page 119 This Page Intentionally Left Blank Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)D 31 2001IdahoPowerCompany(2)A Resubmission 04/30/2002 ec., STATEMENT OF CASH FLOWS 1.If the notes to the cash flow statement in the respondents annual stockholders report are applicable to this statement,such notes should be included in page 122-123.Information about non-cash investing and financing activities should be provided on Page 122-123.Provide also on pages 122-123 a reconciliation between "Cash and Cash Equivalents at End of Year"with related amounts on the balance sheet. 2.Under "Other"specify significant amounts and group others. 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 on Page 122-123 the amount of interest paid (net of amounts capitalized)and income taxes paid. Line bescnption (See Instruction No.E tor Explanation ot codes)Amounts No.I (a)(b) 1 Net Cash Flow from Operating Activities: 2 Net income 78,238,019 3 Noncash Charges (Credits)to Income: 4 Depreciation and Depletion 80,541,197 5 Amortization of electric plant -limited term and acquisition adj 9,792,649 6 7 8 Deferred Income Taxes (Net)103,293,840 9 investment Tax Credit Adjustment (Net)1,966,044 10 Net (Increase)Decrease in Receivables -564,740 11 Net (Increase)Decrease in Inventory -2,216,680 12 Net (Increase)Decrease in Allowances Inventory 13 Net Increase (Decrease)in Payables and Accrued Expenses -49,473,256 14 Net (Increase)Decrease in Other Regulatory Assets -177,458,048 15 Net Increase (Decrease)in Other Regulatory Liabilities 29,723 16 (Less)Allowance for Other Funds Used During Construction 752,108 17 (Less)Undistributed Earnings from Subsidiary Companies 1,465,922 18 Other: 19 Unbilled Revenues 7,424,569 20 Unrealized gain (loss)on energy trading -101,316,792 21 Other Amort and Other -Net 3,252,650 22 Net Cash Provided by (Used in)Operating Activities (Total 2 thru 21)-48,708,855 23 24 Cash Flows from Investment Activities: 25 Construction and Acquisition of Plant (including land): 26 Gross Additions to Utility Plant (less nuclear fuel)-162,482,780 27 Gross Additions to Nuclear Fuel 28 Gross Additions to Common Utility Plant 29 Gross Additions to Nonutility Plant 30 (Less)Allowance for Other Funds Used During Construction 3,963,365 31 Other: 32 Acquisition of other non-current assets -286,224 33 34 Cash Outflows for Plant (Total of lines 26 thru 33)-166,732,369 36 Acquisition of Other Noncurrent Assets (d) 37 Proceeds from Disposal of Noncurrent Assets (d) 38 39 Investments in and Advances to Assoc.and Subsidiary Companies 40 Contributions and Advances from Assoc.and Subsidiary Companies 42 Associated and Subsidiary Companies 1,762,449 43 44 Purchase of Investment Securities (a) 45 Proceeds from Sales of Investment Securities (a) FERC FORM NO.1 (ED.12-96)Page 120 Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 STATEMENT OF CASH FLOWS 4.Investing Activities include at Other (line 31)net cash outflow to acquire other companies.Provide a reconciliation of assets acquired with liabilitiesassumedonpages122-123.Do not include on this statement the dollar amount of Leases capitalized per US of A General Instruction 20;insteadprovideareconciliationofthedollaramountofLeasescapitalizedwiththeplantcostonpages122-123. 5.Codes used: (a)Net proceeds or payments.(c)Include commercial paper. (b)Bonds,debentures and other long-term debt.(d)Identify separately such items as investments,fixed assets,intangibles,etc. 6.Enter on pages 122-123 clarifications and explanations. Line L)escnption (See Instruction No.6 for I-xplanation ot Codes)AmountsNo.(a)(b) 46 Loans Made or Purchased 47 Collections on Loans 48 49 Net (Increase)Decrease in Receivables 50 Net (Increase )Decrease in Inventory 51 Net (Increase)Decrease in Allowances Held for Speculation 52 Net Increase (Decrease)in Payables and Accrued Expenses 53 Other 54 Other -Net -891,448 55 Note Receivable payment from parent 42,742,987 57 Total of lines 34 thru 55)-123,118,381 58 59 Cash Flows from Financing Activities: 60 Proceeds from issuance of: 61 Long-Term Debt (b)120,000,000 62 Preferred Stock 63 Common Stock 64 Other: 65 Issuance costs -3,511,120 66 Net Increase in Short-Term Debt (c) 67 Other: 68 69 70 Cash Provided by Outside Sources (Total 61 thru 69)116,488,880 71 73 Long-term Debt (b)-130,000,000 74 Preferred Stock -490,291 75 Common Stock 76 Other:224,159 77 78 Net Decrease in Short-Term Debt (c)220,337,917 79 80 Dividends on Preferred Stock -5,399,578 81 Dividends on Common Stock -69,781,933 83 (Total of lines 70 thru 81)131,379,154 84 86 (Total of lines 22,57 and 83)-40,448,082 88 Cash and Cash Equivalents at Beginning of Year 83,444,891 90 Cash and Cash Equivalents at End of Year 42,996,809 FERC VORM NO.1 (ED.12-96)Page 121 Name of Respondent This Report Is:Date of Report Year of Report |Idaho Power Company (1)p An Original 04/30/2002 Dec.31,2001 (2)A Resubmission NOTES TO FINANCIAL STATEMENTS 1.Use the space below for important notes regarding the Balance Sheet,Statement of Income for the year,Statement of Retained Earnings for the year,and Statement of Cash Flows,or any account thereof.Classify the notes according to each basic statement, providing a subheading for each statement except where a note is applicable to more than one statement. 2.Furnish particulars (details)as to any significant contingent assets or liabilities existing at end of year,including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount,or of a claim for refund of income taxes of a material amount initiated by the utility.Give also a brief explanation of any dividends in arrears on cumulative preferred stock. 3.For Account 116,Utility Plant Adjustments,explain the origin of such amount,debits and credits during the year,and plan of disposition contemplated,giving references to Cormmission orders or other authorizations respecting classification of amounts as plant adjustments and requirements as to disposition thereof. 4.Where Accounts 189,Unamortized Loss on Reacquired Debt,and 257,Unamortized Gain on Reacquired Debt,are not used,give an explanation,providing the rate treatment given these items.See General Instruction 17 of the Uniform System of Accounts. 5.Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 6.If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121,such notes may be included herein. PAGE 122 INTENTIONALLY LEFT BLANK SEE PAGE 123 FOR REQUIRED INFORMATION. FERC FORM NO.1 (ED.12-96)Page 122 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Nature of Business Idaho Power Company (IPC)is an electric utilityregulated by the Federal Energy Regulatory Commission (FERC)and the state regulatory commissions of Idaho,Oregon,Nevada and Wyoming,and is engagedin the generation,transmission,distribution,sale and purchaseof electric energy.IPC is the parent of Idaho Energy Resources Co.,a joint venturer inBridgerCoalCompany,which supplies coal to IPC's Jim Bridger generating plant. The outstanding shares of IPC's common stock were exchangedon a share-for-sharebasis into common stock ofIDACORP,Inc.(IDACORP)on October 1,1998 and are no longer actively traded.IPC's preferred stock and debtsecuritieswereunaffectedandremainoutstandingwithIPC. Effective June 11,2001 IPC transferred its wholesale electricity marketing operations (Energy Marketing)to IDACORPEnergy(IE),see Note 11 "Energy MarketingTransfer."After the transfer of Energy Marketing,all of IPC consists of oneoperatingsegment,Utility Operations.The Utility Operations segment has two primary sources of income,the regulatedoperationofIPCandincomefromitsjointventureinBridgerCoalCompany. Basis of Presentation These financial statements were prepared in accordancewith the accounting requirements of the Federal EnergyRegulatoryCommission(FERC)as set forth in its applicable Uniform System of Accounts and published accounting releases,which is a comprehensive basis of accounting other than generally accepted accounting principles. System of Accounts The accounting records of IPC conform to the Uniform System of Accounts prescribed by the FERC and adopted by thepublicutilitycommissionsofIdaho,Oregon,Nevada and Wyoming. Property,Plant and Equipment The cost of additions to utilityplant in service represents the original cost of contracted services,direct labor and material,allowance for funds used during construction and indirect charges for engineering,supervision and similaroverheaditems.Maintenance and repairs of property and replacementsand renewals of items determined to be less than units of property are expensedto operations.IPC records repair and maintenancecosts associated with planned majormaintenanceasthesecostsareincurred.For property replaced or renewed the original cost plus removal cost lesssalvageischargedtoaccumulatedprovisionfordepreciationwhilethecostofrelatedreplacementsandrenewalsis added to property,plant and equipment. AIIowance for Funds Used During Construction (AFDC) AFDC,a non-cashitem,representsthe composite interest costs of debt,and a return on equity funds,used to financeutilityconstruction.While cash is not realized currently from such allowance,it is realized under the rate making process over the service life of the related property through increasedrevenues resulting from higher rate base and higher depreciation expense.Based on the uniform formula adoptedby the FERC,IPC's weighted-average monthly AFDC ratesfor2001and2000were5.4 percent and 8.3 percent,respectively. FERC FORM NO.1 (ED.12-88)Page 123 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubrnission 04/30/2002 Dec 31,2001 NOTESTO FINANCIAL STATEMENTS (Continued) Revenues In order to match revenues with associated expenses,IPC accrues unbilled revenues for electric services delivered to customers but not yet billed at month-end. Derivative Financial Instruments Prior to the June 11 transfer of Energy Marketingto IE (Note 11),IPC used financial instruments such as commodity futures,forwards,options and swaps to manage exposure to commodity price risk in the electricity markets.The objective of IPC's risk managementprogram was to mitigate the risk associated with the purchaseand sale of electricity as well as to optimize its energy marketing portfolio.The accounting for derivative financial instruments used to manage risk were in accordancewith the concepts established in EITF 98-10,"Accounting for Contracts Involved in Energy Trading Activities,"and SFAS 133,"Accounting for Derivative Instruments and Hedging Activities"as amended by SFAS 138 "Accounting for Certain Derivative Instruments and Certain Hedging Activities." Power Cost Adjustment (PCA) IPC has a PCA mechanism that provides for annual adjustments to the rates charged to its Idaho retail electric customers. These adjustments,which take effect annually in May,are based on forecasts of net power supply expenses and the true-up of the prior year's forecast.During the year,the difference between the actual and forecastedcosts is deferred with interest.The balance of this deferral,called a true-up,is then included in the calculation of the next year's PCA adjustment. Depreciation All utility plant in service is depreciated using the straight-line method at rates approved by regulatory authorities. Annual depreciation provisions as a percent of averagedepreciable utility plant in service approximated 2.98 percent in 2001 and 2.94 percent in 2000. Income Taxes IPC follows the liability method of computing deferred taxes on all temporary differences between the book and tax basis of assets and liabilities and adjusts deferred tax assets and liabilities for enacted changes in tax laws or rates.Consistent with orders and directives of the Idaho Public Utility Commission (IPUC),the regulatory authority having principal jurisdiction,IPC's deferred income taxes (commonly referred to as normalized accounting)are provided for the difference between income tax depreciation and straight-line depreciation computed using book lives on coal-fired generation facilities and properties acquired after 1980.On other facilities,deferred income taxes are provided for the difference between acceleratedincome tax depreciation and straight-line depreciation using tax guideline lives on assets acquired prior to 1981.Deferred income taxes are not provided for those income tax timing differences where the prescribed regulatory accounting methods do not provide for current recovery in rates.Regulated enterprisesare 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 (see Note 2). IPC's operations are included in IDACORP's consolidated federal and state income tax returns.The income tax expense and deferred income taxes payable included in the accompanying consolidated financial statements for 2001 and 2000 are determined after considering all income and expense items and tax credits generatedby the consolidated group.The tax receivable is classified based upon the time period in which cash settlement to IDACORP is expected to occur. FERC FORM NO.1 (ED.12-88)Page 123.1 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) The State of Idaho allows a three-percent investment tax credit (ITC)upon certain qualifying plant additions.ITC's earned on regulated assets are deferred and amortized to income over the estimated service lives of the related properties. Credits earned on non-regulated assets or investments are recognized in the year earned. Stock Based Compensation SFAS 123,"Accounting for Stock-Based Compensation"encourages a fair-value based method of accounting for stock-based compensation.As permitted by SFAS 123,IPC adopteddisclosure-only requirementsand continues to account for stock-based compensation in accordancewith the provisions of Accounting Principles Board Opinion 25, "Accounting for Stock Issued to Employees"(APB 25),as interpreted by Financial Accounting Standards Board (FASB) Interpretation 44 "Accounting for Certain Transactions Involving Stock Compensation,"and various EITF issues. Cash and Cash Equivalents For purposes of reporting cash flows,cash and cash equivalents include cash on hand and highly liquid temporary investments with maturity dates at date of acquisition of three months or less. ManagementEstimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America,requires managementto make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.Actual results could differ from those estimates. Regulation of Utility Operations IPC follows SFAS 71,"Accounting for the Effects of Certain Types of Regulation,"and its financial statements reflect the effects of the different rate making principles followed by the various jurisdictions regulating IPC.The economic effects of regulation can result in regulated companies recording costs that have been or are expected to be allowed in the ratemaking process in a period different from the period in which the costs would be chargedto expense by an unregulated enterprise.When this occurs,costs are deferred as assets in the balance sheet (regulatory assets)and recorded as expenses in the periods when those same amounts are reflected in rates.Additionally,regulators can impose liabilities upon a regulated company for amounts previously collected from customers and for amounts that are expected to be refunded to customers (regulatory liabilities). Comprehensive Income Components of IPC's comprehensive income include net income,unrealized holding gains (losses)on marketable securities,IPC's proportionate share of unrealized holding gains (losses)on marketable securities held by an equity investee,and the changes in additional minimum liability under a deferred compensation plan for certain senior managementemployeesand directors. New Accounting Pronouncements In July 2001 the FASB issued SFAS 141,"Business Combinations,"which addresses accounting and reporting for business combinations.SFAS 141 requires that all business combinations initiated after June 30,2001 be accounted for using one method,the purchasemethod.The adoption of SFAS 141 did not have a significant effect on IPC's financial statements. Also in July 2001 the FASB issued SFAS 142,"Goodwill and Other Intangible Assets,"which is effective January 1, FERC FORM NO.1 (ED.12-88)Page 123.2 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) 2002.SFAS 142 changes the accounting for goodwill from an amortization method to an impairment-only method. Thus,amortization of goodwill,including goodwill recorded in past transactions will cease.IPC will be required to complete transitional goodwill impairment tests within six months of the date of adoption,and at least annually thereafter.The standardalso includes provisions for the reclassification of certain existing recognized intangibles to goodwill,reassessment of the useful lives of existing recognized intangibles and reclassification of certain intangibles out of goodwill.The adoption of SFAS 142 did not have a significant effect on IPC's financial statements. In August 2001 the FASB issued SFAS 143,"Accounting for Asset Retirement Obligations,"which is effective for fiscal years beginning after June 15,2002.This Statement addresses financial accounting and reporting for obligations associated with the retirement of tangible long-livedassets and the associated asset retirement costs.An obligation may result from the acquisition,construction,development and the normal operation of a long-lived asset.IPC is currently assessing but has not yet determined the impact of SFAS 143 on its financial position and results of operations. Also in August 2001 the FASB issued SFAS 144,"Accounting for the Impairment or Disposal of Long-Lived Assets," which is effective for fiscal years beginning after December 15,2001.SFAS 144 addresses financial accounting and reporting for the impairment or disposal of long-livedassets,supersedingSFAS 121, "Accounting for the Impairment of Long-LivedAssets and for Long-LivedAssets to be Disposed of."IPC is currently assessing but has not yet determined the impact of SFAS 144 on its financial position and results of operations. Other Accounting Policies Debt discount,expense and premium are being amortized over the terms of the respective debt issues. 2.INCOME TAXES: IPC has settled Federal and Idaho tax liabilities on all open years through the 1997 tax year except for amounts related to a partnership which have been,in management's opinion,adequately accrued. A reconciliation between the statutory federal income tax rate and the effective rate is as follows: 2001 2000 (thousands of dollars) Computed income taxes based on statutory federal income tax rate $44,820 $76,497 Change in taxes resulting from: AFDC (2,413)(2,925) Investment tax credits (3,169)(3,083) Repair allowance (2,800)(4,550) FERC FORM NO.1 (ED.12-88)Page 123.3 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) Removal costs (329)(651) State income taxes (net of Federal reduction)4,315 9,472 Depreciation 9,790 8,243 Other (394)(1,927) Total provision for federal and state income taxes $49,820 $81,076 Effective tax rate 38.9%37.1% The provision for income taxes consists of the following: 2001 2000 (Thousand of Dollars) Income taxes currently (receivable)payable: Federal $(42,381)$33,685 State (12,544)5,397 Total (54,925)39,082 Income taxes deferred -Net of amortization: Federal 85,692 35,970 State 17,087 7,407 Total 102,779 43,377 Investment tax credits: Deferred 5,135 1,700 Restored (3,169)(3,083) Total 1,966 (1,383) Total provision for income taxes i 49,820 $81,076 The tax effects of significant items comprising IPC's net deferred tax liability are as follows: 2001 2000 (thousands of dollars) Deferred tax assets: Regulatory liabilities $41,290 $40,230 Advances for construction 3,941 9,224 Other (4,655)22,218 Total 40,576 71,672 Deferred tax liabilities: Electric plant 250,180 249,546 Regulatory assets 209,832 213,552 Conservationprograms 11,138 13,561 PCA 113,605 47,189 Other 9,288 4,471 Total 594,043 528,319 Net deferred tax liabilities $553,467 $456,647 FERC FORM NO.1 (ED.12-88)Page 123.4 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) 3.PREFERRED STOCK: The number of shares of preferred stock outstanding at December 31,2001 and 2000 were as follows: Shares Outstanding at Call Price December 31,Per Share 2001 2000 Preferred stock: Cumulative,$100 par value: 4%preferred stock (authorized 215,000 shares)143,872 150,656 $104.00 Serial preferred stock,7.68%Series (authorized 150,000 shares)150,000 150,000 $102.97 Serial preferred stock,cumulative,without par value;total of 3,000,000 shares authorized: 7.07%Series,$100 stated value (authorized 250,000 shares)(a)250,000 250,000 $103.535 to $100.354 Auction rate preferred stock,$100,000 stated value (authorized 500 shares)(b)500 500 $100,000.00 Total 544,372 551,156 (a)The preferred stock is not redeemable prior to July 1,2003. (b)Dividend rate at December 31,2001 was 3.65%and ranged between 3.12%and 4.95%during the year. During 2001 and 2000 IPC reacquired and retired 6,784 and 7,456 shares of 4%preferred stock.As of December 31, 2001,the overall effective cost of all outstanding preferred stock was 5.13 percent. 4.LONG-TERM DEBT: At December 31,2001,the maturities for the aggregateamount of long-term debt outstanding were (in thousands of dollars): 2002 $27,078 2003 80,083 2004 50,077 2005 60,080 2006 82 Thereafter 611,879 Total $829,279 FERC FORM NO.1 (ED.12-88)Page 123.5 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) On March 23,2000,IPC filed a $200 million shelf registration statement that could be used for First Mortgage Bonds (including medium term notes),unsecureddebt,or preferred stock.On December 1,2000,IPC issued $80 million principal amount of Secured Medium Term Notes,Series C,7.38%Series due 2007.Proceeds were used for the early redemption in January 2001 of the $75 million First Mortgage Bonds 9.50%Series due 2021.On March 2,2001,IPC issued $120 million principal amount of Secured Medium Term Notes,Series C,6.60%Series due 2011 with the proceeds used to reduce short-term borrowing incurred in support of ongoing long-term construction requirements.At December 31,2001,no amount remained to be issued on this shelf registration statement. On August 16,2001,IPC filed a $200 million shelf registration statement that can be used for First Mortgage Bonds (including medium-term notes),unsecureddebt or preferred stock.At December 31,2001,no amounts had been issued. In August 2001,$25 million First Mortgage Bonds 9.52%Series due 2031 were redeemedearly. The amount of first mortgage bonds issuable by IPC is limited to a maximum of $900 million and by property,earnings and other provisions of the mortgage and supplemental indentures thereto.Substantially all of the electric utilityplant is subject to the lien of the indenture. Pollution Control RevenueBonds,Series 1984,due December 1,2014,are secured by First Mortgage Bonds,Pollution Control Series A,which were issued by IPC and are held by a Trustee for the benefit of the bondholders. On April 26,2000,at the requestof IPC,the American Falls Reservoir District issued its American Falls Refunding ReplacementDam Bonds,Series 2000,in the aggregateprincipal amount of $20 million for the purpose of refunding on April 26,2000 a like amount of its bonds dated May 1,1990.IPC has guaranteedrepayment of these bonds. On May 17,2000,tax exempt Pollution Control RevenueRefunding Bonds Series 2000 in the aggregateprincipal amount of $4 million were issued by Port of Morrow,Oregon for the purpose of refunding on August 1,2000,a like amount of its Pollution Control RevenueBonds,Series 1978. At December 31,2001 and 2000 the overall effective cost of all outstanding first mortgage bonds and pollution control revenue bonds was 7.0 percent and 7.52 percent,respectively. 5.FAIR VALUE OF FINANCIAL INSTRUMENTS: The estimated fair value of IPC's financial instruments has been determined by IPC using available market information and appropriate valuation methodologies.The use of different market assumptionsand/or estimation methodologies may have a material effect on the estimated fair value amounts. Cash and cash equivalents,customer and other receivables,notes payable,accounts payable,interest accrued,and taxes accruedare reported at their carrying value as these are a reasonableestimate of their fair value.The estimated fair values for notes receivable,long-term debt and investments are based upon quoted market prices of the same or similar issues or discounted cash flow analyses as appropriate. The total estimated fair value of IPC's debt was approximately $868 million in 2001 and $866 million in 2000.Included in receivables were notes totaling $12 million in 2001 and $8 million in 2000.Estimated fair value of these instruments FERC FORM NO.1 (ED.12-88)Page 123.6 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) was $11 million in 2001 and $8 million in 2000.Included in investments and other property were financial instruments totaling $24 million in 2001 and $19 million in 2000.Estimated fair value of these instruments was $23 million in 2001 and $19 million in 2000. 6.NOTES PAYABLE: At December 31,2001,IPC had regulatory authority to incur up to $500 million of short-term indebtedness.IPC has a $165 million facility that expires April 26,2002 and a $120 million facility that expires April 18,2002.Under these facilities IPC pays a facility fee on the commitment,quarterly in arrears,based on IPC's First Mortgage Bond rating. Commercial paper may be issued up to the amounts supportedby the bank credit facilities. Also at December 31,2001,IPC had $100 million of floating rate notes outstanding,payable on September 1,2002. Balances and interest rates of short-term borrowings were as follows at December 31 (in thousandsof dollars): 2001 2000 Balance at end of year $282,000 $59,700 Effective annual interest rate at end of year 2.1%6.8% 7.COMMITMENTS AND CONTINGENT LIABILITIES: Commitments under contracts and purchase orders relating to IPC's program for construction and operation of facilities amounted to approximately $9 million at December 31,2001.The commitments are generally revocableby IPC subject to reimbursement of manufacturers'expenditures incurred and/or other termination charges. IPC is currently purchasing energy from 66 on-line cogeneration and small power production facilities with contracts ranging from 1 to 30 years.Under these contracts IPC is required to purchase all of the output from these facilities. During the fiscal year ended December 31,2001,IPC purchased728,155 MWh at a cost of $45 million. From time to time IPC is party to various legal claims,actions,and complaints,certain of which may involve material amounts.AlthoughIPC is unable to predict with certainty whether or not it will ultimately be successful in these legal proceedings,or,if not,what the impact might be,based upon the advice of legal counsel,managementpresently believes that disposition of these matters will not have a material adverseeffect on IPC's financial position,results of operations or cash flows. 8.STOCK-BASED COMPENSATION: IPC participates in two stock-based compensation plans of IDACORP that are intended to align employee and shareholder objectives related to the long-term growth of IPC. IDACORP adopted the 2000 Long-Term Incentive and Compensation Plan (LTICP)for officers,key employeesand directors.The LTICP permits the grant of nonqualified stock options,incentive stock options,stock appreciation rights, restricted stock,restricted stock units,performance units,performance shares,and other awards. In 2001 and 2000,IPC's employees were issued IDACORP stock options with an exercise price equal to the market price FERC FORM NO.1 (ED.12-88)Page 123.7 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) of the IDACORP stock on the date of grant.The maximum term of the options is ten years,and they vest over a five-year period.In accordancewith APB 25,no compensationcosts have been recognized for these awards. Stock option transactions are summarized as follows. 2001 2000 Weighted Weighted Number of average Number of average shares exercise price shares exercise price Outstanding beginning of year 220,000 $35.81 -$ Granted 174,000 40.31 220,000 35.8 1 Exercised Cancelled Outstanding end of year 394,000 $37.80 220,000 $35.81 Exercisable:44,000 $35.81 -$- The outstanding options had a range of exercise prices from $35.81 to $40.31.As of December 31,2001 the weighted averageremaining contractual life is 8.8 years. IDACORP also has a restricted stock plan for certain key employees.Each grant made under this plan has a three-year restricted period,and the final award amounts dependon the attainment of cumulative earningsper share performance goals.At December 31,2001 there were 265,766 IDACORP shares remaining available under this plan. Restricted stock awards are compensatory awards and IPC accrues compensation expense (which is charged to operations)based upon the market value of the granted shares.For the years 2001 and 2000,total compensationaccrued under the plan was less than $1 million for each year. The following table summarizes restricted stock activity for the years 2001 and 2000: 2001 2000 Shares outstanding -beginning of year 49,290 41,277 Shares granted 22,118 32,268 Shares forfeited (474)- Shares issued (18,678)(24,255) Shares outstanding -end of year 52,256 49,290 Weighted average fair value of current year stock grants on grant date Had compensation cost for the stock-based compensationplans been determined on the basis of fair value pursuant to the provisions of SFAS 123,net income would have been as follows (in thousands of dollars): FERC FORM NO.1 (ED.12-88)Page 123.8 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) 2001 2000 Net income: As reported $78,238 $137,488 Pro forma $77,398 $137,620 For purposes of the pro forma calculations above,the estimated fair value of the options and restricted stock are amortized to expense over the vesting period.The fair value of the restricted stock is the market price of the stock on the date of grant.The fair value of each option granted was estimated at the date of grant using the Binomial option-pricing model with the following assumptions: 2001 2000 Stock dividend yield 4.60%5.19% Expected stock price volatility 29%27% Risk-free interest rate 5.11%6.15% Expected option lives 7 years 7 years Fair value of options granted $9.93 $8.42 9.BENEFIT PLANS: Pension Plans IPC has a noncontributory defined benefit pension plan covering most employees.The benefits under the plan are based on years of service and the employee's final averageearnings.IPC's policy is to fund with an independentcorporate trustee at least the minimum required under the Employee Retirement Income Security Act of 1974 but not more than the maximum amount deductible for income tax purposes.IPC was not required to contribute to the plan in 2001 and 2000. The trustee invests the plan assets primarily in listed stocks (both U.S.and foreign),fixed income securities and investment grade real estate. IPC has a nonqualified,deferred compensation plan for certain senior managementemployees and directors.IPC financed this plan by purchasing life insurance policies and investments in marketable securities,all of which are held by a trustee.The cash value of the policies and investments exceed the projected benefit obligation of the plan but do not qualify as plan assets in the actuarial computation of the funded status. The following table shows the components of net periodic benefit cost for these plans (in thousands of dollars): Deferred Compensation Pension Plan Plan 2001 2000 2001 2000 Service cost $7,978 $7,442 $624 $574 Interest cost 17,634 16,718 2,039 1,965 Expected return on assets (30,117)(30,095) Recognized net actuarial (gain)loss (3,179)(4,503)281 242 Amortization of prior service cost 708 708 (345)(353) Amortization of transition asset (263)(263)613 613 Net periodic pension cost $(7,239)$(9,993)$3,212 $3,041 FERC FORM NO.1 (ED.12-88)Page 123.9 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) The following table summarizes the changes in benefit obligation and plan assets of these plans (in thousands of dollars): Deferred Compensation Pension Plan Plan 2001 2000 2001 2000 Change in projected benefit obligation: Benefit obligation at January 1 $241,281 $229,042 $27,876 $26,925 Service cost 7,978 7,442 624 574 Interest cost 17,634 16,718 2,039 1,965 Actuarial loss (gain)18,560 455 2,352 840 Benefits paid (12,586)(12,376)(2,420)(2,516) Plan amendments 341 -(66)88 Benefit obligation at December 31 273,208 241,281 30,405 27,876 Change in plan assets: Fair value at January 1 340,789 340,521 Actual return on plan assets (1,936)12,644 Employer contributions -- Benent payments (12,586)(12,376)-- Fair value at December 31 326,267 340,789 -- Funded status 53,059 99,508 (30,405)(27,876) Unrecognized actuarial loss (gain)(31,857)(85,648)8,513 6,442 Unrecognized prior service cost 7,589 7,954 (75)(355) Unrecognized net transition liability (916)(1,178)2,149 2,762 Net amount recognized $27,875 $20,636 $(19,818)$(19,027) Amounts recognized in the statement of financial position consist of: Prepaid (accrued)pension cost $27,875 $20,636 $(28,500)$(26,365) Intangible asset --2,074 2,407 Accumulated other comprehensive income --6,608 4,931 Net amount recognized $27,875 $20,636 $(19,818)$(19,027) The following table sets forth the assumptions used at the end of each year for all IPC-sponsoredpension and postretirement benefit plans: Postretirement Pension Benefits Benefits 2001 2000 2001 2000 Discount rate 7.0%7.5%7.0%7.5% Expected long-term rate of return on assets 9.0 9.0 9.0 9.0 Annual salary increases 4.5 4.5 -- Employee Savings Plan IPC has an Employee SavingsPlan,which complies with Section 401(k)of the Internal RevenueCode and covers substantially all employees.IPC matches specified percentages of employee contributions to the plan.Matching contributions amountedto $4 million in 2001 and $3 million in 2000. FERC FORM NO.1 (ED.12-88)Page 123.10 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) Postretirement Benefits IPC maintains a defined benefit postretirement plan (consisting of health care and death benefits)that covers all employees who were enrolled in the active group plan at the time of retirement,their spouses and qualifying dependents. The net periodic postretirement benefit cost was as follows (in thousands of dollars): 2001 2000 Service cost $831 $851 Interest cost 3,589 3,374 Expected return on plan assets (2,343)(2,522) Amortization of unrecognized transition obligation 2,040 2,040 Amortization of prior service cost (563)(691) Amortization of unrecognized net gains Net periodic post-retirement benefit cost $3,554 $3,052 The following table summarizesthe changes in benefit obligation and plan assets (in thousands of dollars): 2001 2000 Change in accumulated benefit obligation: Benefit obligation at January 1 $48,806 $41,139 Service cost 831 851 Interest cost 3,589 3,374 Plan amendments 600 1,200 Actuarial loss 3,296 5,635 Benefits paid (3,472)(3,393) Benefit obligation at December 31 53,650 48,806 Change in plan assets: Fair value of plan assets at January 1 26,071 26,805 Actual (loss)return on plan assets (2,004)(760) Employer contributions 4,413 3,108 Benefits paid (3,296)(3,082) Fair value of plan assets at December 31 25,184 26,071 Funded status (28,466)(22,735) Unrecognized prior service cost (6,173)(7,336) Unrecognized actuarial loss (gain)10,828 3,361 Unrecognized transition obligation 22,440 24,480 Accrued benefit obligations included with other deferred credits $(1,371)$(2,230) The assumed health care cost trend rate used to measure the expected cost of benefits covered by the plan is 6.75 percent. A one-percentagepoint change in the assumed health care cost trend rate would have the following effect (in thousands of dollars): 1-Percentage-Point 1-Percentage-Point increase decrease Effect on total of service and interest cost components $335 $(275) Effect on accumulated postretirement benefit obligation $3,167 $(2,709) Postemployment Benefits IPC provides certain benefits to former or inactive employees,their beneficiaries,and covered dependents after FERC FORM NO.1 (ED.12-88)Page 123.11 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) employment but before retirement.Thesebenefits include salary continuation,health care and life insurance for those employeesfound to be disabled under our disability plans,and health care for surviving spouses and dependents.IPC accrues a liability for such benefits.In accordancewith an IPUC order,the portion of the liability attributable to regulated activities in Idaho as of December 31,1993,was deferred as a regulatory asset,and is being amortized over ten years. The following table summarizespostemployment benefit amounts included in IPC's consolidated balance sheet at December 31 (in thousands of dollars): 2001 2000 Included with regulatory assets -other $1,032 $1,517 Included with other deferred credits $(3,010)$(3,040) 10.UTILITY PLANT IN SERVICE AND JOINTLY-OWNED PROJECTS: The following table sets out the major classifications of IPC's utilityplant in service,accumulated provision for depreciation and annual depreciation provisions as a percent of averagedepreciable balance for the years 2001 and 2000 (in thousands of dollars): 2001 2000 Balance Avg Rate Balance Avg Rate Production $1,424,777 2.58%$1,360,409 2.60% Transmission 460,149 2.30 410,315 2.30 Distribution 854,445 3.34 811,604 3.34 General and Other 250,259 6.12 217,262 5.42 Total in service 2,989,630 2.98%2,799,590 2.94% Accumulated provision for depreciation (1,220,002)(1,142,572) In service -net $1,769,628 $1,657,018 IPC is involved in the ownership and operation of threejointly-ownedgenerating facilities.The Consolidated Statements of Income include IPC's proportionate share of direct operation and maintenanceexpenses applicable to the projects. Each facility and extent of IPC's participation as of December 31,2001 is as follows: Company Ownership Accumulated Utility Plant In Provision for Name of Plant Location Service Depreciation _%_MW (thousands of dollars) Jim Bridger Units 1-4 Rock Springs,WY $403,514 $222,302 33 707 Boardman Boardman,OR 64,580 38,133 10 55 Valmy Units 1 and 2 Winnemucca,NV 303,666 157,177 50 261 IPC's wholly owned subsidiary,Idaho Energy Resources Company,is a joint venturer in Bridger Coal Company,which operates the mine supplying coal for the Jim Bridger steam generation plant.Coal purchasedby IPC from the joint venture amounted to $43 million in 2001 and $44 million in 200Q. FERC FORM NO.1 (ED.12-88)Page 123.12 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) IPC has contracts to purchase the energy from four Public Utilities Regulatory Policy Act Qualified Facilities that are 50 percent owned by Ida-West Energy Company,a wholly owned subsidiary of IDACORP.Power purchasedfrom these facilities amounted to $6 million in 2001 and $8 million in 2000. 11.ENERGY MARKETING TRANSFER Effective June 11,2001,IPC transferred its non-utility wholesale electricity marketing operations ("Energy Marketing") to IE. In exchangefor the transfer of Energy Marketingto IE,IPC received a partnership interest in IE,which was transferredto IDACORP in exchange for notes receivable from IDACORP totaling approximately $76 million of which $43 million had been paid at December 31,2001.The $76 million represents the historical book value of the transferredEnergy Marketingnet assets on May 31,2001 of $21 million and retained intercompany tax liabilities of $55 million.The notes receivable are due over periods of one to ten years and bear interest at IDACORP's overall variable short-term borrowing rate,which was 2.2 percent at December 31,2001. Concurrent with this transfer,IE and IPC enteredinto an Electricity Supply Management Services (Agreement).IPC received approval of the Agreement from the IPUC,the Oregon Public UtilityCommission (OPUC)and the FERC. Under the agreementIPC will continue to own,operateand maintain its electric generating equipment and transmission facilities and be responsible for system reliability.IE will manage and dispatch the system resources to balance generation and load within IPC's operating area.IPC paid approximately $2 million in accordancewith the Agreement as of December 31,2001.After the transfer of Energy Marketing,IPC sold $23 million in off-system sales to and purchased$35 million in purchasedpower from IE. 12.REGULATORY ASSETS AND LIABILITIES: The following is a breakdown of IPC's regulatory assets and liabilities for the years 2001 and 2000: 2001 2000 Assets Liabilities Assets Liabilities (thousands of dollars) Income taxes $209,832 $41,290 $213,552 $40,230 FERC FORM NO.1 (ED.12-88)Page 123.13 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) Conservation 28,324 3,524 32,308 4,419 Employee benefits 2,825 -3,742 PCA deferral and amortization 289,623 -119,905 Oregon deferral and amortization 14,866 Derivatives 47,781 -- Other 5,990 1,127 9,700 202 Deferred investment tax credits -68,016 -66,050 Total $599,241 $113,957 $379,207 $110,901 At December 31,2001,IPC had $4 million of regulatory assets,which primarily includes SFAS 112 benefits and reorganizations costs,that were not earning a return on investment excluding the $210 million that relates to incometaxes and $48 million that relates to derivatives.The amortization periods rangefrom three to four years,respectively. In the event that recovery of costs through rates becomes unlikely or uncertain,SFAS 71 would no longer apply.If IPC were to discontinue application of SFAS 71 for some or all of IPC's operations,then these items may representstranded investments.If IPC is not allowed recovery of these investments,it would be required to write off the applicable portion of regulatory assets and the financial effects could be significant. Idaho Jurisdiction PCA:In the 2001 PCA filing,IPC requestedrecovery of $227 million of power supply costs.In May,the IPUC authorized recovery of $168 million,but deferred recovery of $59 million pending further review.The approved amount resulted in an averagerate increase of 31.6 percent.After conducting hearings on the remaining $59 million the IPUC authorized recovery of $48 million plus $1 million of accrued interest,beginning in October 2001.The remaining $11 million not recovered in rates from the PCA filing was written off in September2001. Of the $227 million requestedby IPC,$185 million related to the true-up of power supply costs incurred in the 2000-2001 PCA year and $42 million was for recovery of excess power supply costs forecastedin the 2001-2002PCA year.The forecast amount,however,underestimatedexpected power supply costs due to reservoir water levels being less than forecast,necessitating the use of higher cost alternatives to hydro generation.Also market prices for purchased power were higher than forecast earlier in the PCA year. As part of the May 2001 PCA,the IPUC required IPC to implement a three-tiered rate structure for Idaho residential customers.The IPUC determined that the approved rates for residential customers should increase as the customer's electricity consumption increases.The residential rate increases are 14.4 percent for the first 800 kWh of usage,28.8 percent for the next 1,200 kWh,and 62 percent for the usage over 2,000 kWh. On October 18,2001 IPC filed an application with the IPUC for an order approving the costs to be included in the 2002-2003 PCA for the Irrigation Load Reduction Program and the Astaris Load Reduction Agreement.These two programs were implemented in 2001 to reduce demandand were approvedby the IPUC and the Oregon Public Utility Commission (OPUC).The costs incurred in 2001 for these two programs were $70 million for the IrrigationLoad Reduction Program and $62 million for the Astaris Load Reduction Agreement through December 2001. FERC FORM NO.1 (ED.12-88)Page 123.14 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubrnission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) On August 31,2001 IPC filed a request with the IPUC to implement a rate credit to qualifyingresidential and small farm customers.The credit is the result of a settlement agreementbetween IPC and the Bonneville Power Administration (BPA),which will pass on the benefits of the Federal Columbia River Power System.IPC estimates the credit could be as much as $3.60 per month for residential customers who use 1,200 kWh per month and $300 per month for farm customers that use 100,000kWh.The IPUC,by Order No.28868,approved the credit to be passed to the qualified customers effective October 1,2001. In its May 2001 rate authorization the IPUC also directed IPC to reinstate a comprehensive conservation program given the current volatility of market prices and the opportunity to incorporate long-term conservation.In response to that directive,IPC filed a report of presentenergy efficiency activities,a list of conservation measures,an examination of funding options and a detailed program structure that could be implemented should the Commission determine that additional conservation programs,including the funding of these programs,is in the public interest.The Commission has delayed further deliberations until the spring of 2002. So far in the 2001-2002 rate year actual power supply costs included in the PCA have been significantly greaterthan forecast due to purchasedpower volumes and prices being greater than originally forecasted and the implementation of the voluntary load reduction programs with Astaris and the irrigation customers.To account for these higher-than-forecasted costs and the unamortized portion of the 2000-2001 PCA balances,IPC has recordedregulatory assets of $290 million as of December 31,2001. The May 2000 rate adjustment increasedIdaho general business customer rates by 9.5 percent,and resulted from forecasted below-average hydroelectric generating conditions.Overall,the PCA adjustment increased general business revenue by approximately $38 million during the 2000-2001 rate period,partially offsetting the forecastedincrease in power supply costs. The May 1999 rate adjustment reduced rates by 9.2 percent.The decrease was the result of both forecasted above-averagehydroelectric generating conditions for the 1999-2000rate period and a true-up from the 1998-1999rate period.Overall,the May 1999 rate adjustment decreased annual general business revenue by approximately $40 million during the 1999-2000rate period. Regulatory Settlement:In March 2000 IPC submitted its 1999 annual earnings sharing compliance filing to the IPUC. This filing indicated that there was almost $10 million in 1999 earnings and $3 million in unused 1998 reserve balances available for the benefit of the Idaho customers. In April 2000 the IPUC issued Order 28333,which ordered that $7 million of the revenue sharing balance be refunded to Idaho customers through rate reductions effective May 16,2000.The Order also approved IPC's continued participation in the Northwest Energy Efficiency Alliance for the years 2000-2004,ordering IPC to set aside the remaining $6 million of revenue sharing dollars to fund that participation. Demand Side Management(DSM):IPC requestedthat the IPUC allow for the recovery of post-1993 DSM expenses and acceleration of the recovery of DSM expenditures authorized in the last general rate case.In its Order No.27660 issued on July 31,1998,the IPUC set a new amortization period of 12 years instead of the 24-year period previously adopted.On April 17,2000,the Idaho Supreme Court affirmed the IPUC order,after hearing an appealby a group of industrial customers. On February 23,2001 the IPUC approved IPC's Green Energy Purchase Program.The Green Program is an optional FERC FORM NO.1 (ED.12-88)Page 123.15 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) program available to all IPC customers in Idaho,allowing them to pay a premium to purchase energygeneratedby alternative sources such as solar and wind.Creating the Green Program will provide additional means for customers to stimulate demand for new green resources and their development. Other Jurisdictions IPC filed an application with the OPUC to begin recovering extraordinary 2001 power supply costs in its Oregon jurisdiction.On June 18,2001,the OPUC approved new rates that would recover $1 million over the next year.Under the provisions of the deferred accounting statute,annual rate recovery amounts were limited to three percent of IPC's 2000 gross revenues in Oregon.During the 2001 session,the Oregon Legislature amendedthe statute giving the OPUC authority to increase the maximum annual rate of recovery of deferred amounts to six percentfor electric utilities.IPC subsequently filed on October 5,2001 to recover an additional three percent extraordinary deferred power supply costs. As a result of this filing,the OPUC issued Order No.01-994 allowing IPC to increase its rate of recovery to six percent effective November 28,2001.The Oregon deferral balance is $15 million as of December 31,2001,net of the June 18, 2001 and November 28,2001 recovery. IPC filed with the OPUC a request to implement the same BPA program as in Idaho.The OPUC held a public meeting on October 22,2001 and subsequentlyapproved IPC's request to implement the BPA Residential and Small Farm Energy Credit for the benefits derived during the period October 1,2001 through September30,2006. In 1998,IPC received authority from the OPUC to reduce the amortization period for the regulatory assets associated with DSM programs from 24 years to 5 years.The OPUC also approvedadditional Oregon allocated DSM expenditures for recovery through rates.The Oregon costs will be recovered by extending an existing surchargeuntil the amounts are collected. 13.DERIVATIVE FINANCIAL INSTRUMENTS: Derivative Assets and Liabilities IPC adoptedSFAS 133,as amended,effective January 1,2001.Contracts company-wide were evaluated based upon the SFAS 133 derivative definitions and requirements.Most of IPC's contracts that meet the derivative definition are the energy trading contracts that were already recorded at fair value under EITF 98-10.Most of the remaining energy contracts meet the definition of a normal purchase or sale and therefore are not consideredderivatives.However,IPC has certain electricity contracts that are periodically net settled with the counterparty (booked out).Booking out of electricity contracts is a normal business transaction within the electric utility industry;however the FASB and the Derivative Implementation Group (DIG)of the FASB initiallyinterpreted that book outs did not qualify for the normal purchase and sales exception.IPC has recorded the fair market value of the booked out system electricity contracts within the financial statements as "Derivative liabilities." FERC FORM NO.1 (ED.12-88)Page 123.16 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 NOTES TO FINANCIAL STATEMENTS (Continued) Such assets and liabilities at January 1 and December31,2001 are as follows: January 1,2001 December 31,2001 (thousands of dollars) Assets $108,909 $ Liabilities (207,407)(47,78 1) Net $(98,498)$(47,781) The electricity contracts identified above are subject to IPC's regulatory processes.Accordingly,SFAS 71,allows the net amount of these derivative assets and liabilities to be offset by regulatory assets or liabilities.The IPUC granted approval of this use of SFAS 71 regulatory assets or liabilities in its Order No.28661 issued March 12,2001. In June 2001 the DIG issued Interpretation C-15,which was amendedin October 2001,that tentatively concludes that certain booked out contracts now qualify for the normal purchase and sales exception.IPC is evaluating the effect of this new conclusion on its treatment of booked out contracts but expects that some contracts previously classified as derivatives will be exempt when C-15 becomes effective on January 1,2002.The effect of this change will not havea material effect on IPC's financial position,results of operations,or cash flows. As a result of the items discussed above,IPC's adoption of SFAS 133,as amended,did not have a material effect on its financial position,results of operations,or cash flows. FERC FORM NO.1 (ED.12-88)Page 123.17 This Page Intentionally Left Blank Name of Respondent This Report is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUMMAHY OF UTILITY PLANT AND ACCUML LATED PROVISIONS FOR DEPRECIATION.AMORTlZATION AND DEPLETION Line Classification Total Electric No (a)(b)(c) 1 Utility Plant 2 In Service wp 3 Plant in Service (Classified)2,990,084,341 2,990,084,341 I4PropertyUnderCapitalLeases 5 Plant Purchased or Sold 6 Completed Construction not Classified 7 Experimental Plant Unclassified 8 Total (3 thru 7)2,990,084,341 2,990,084,341 9 Leased to Others 10 Held for Future Use 2,231,595 2,231,595 11 Construction Work in Progress 86,009,543 86,009,543 12 Acquisition Adjustments -454,449 -454,449 13 Total Utility Plant (8 thru 12)3,077,871,030 3,077,871,030 14 Accum Prov for Depr,Amort,&Dep!1,220,002,130 1,220,002,130 15 Net Utility Plant (13 less 14)1,857,868,900 1,857,868,900 16 Detail of Accum Prov for Depr,Amort &Depl 17 In Service: 18 Depreciation 1,202,919,298 1,202,919,298 19 Amort &Depl of Producing Nat Gas Land/Land Right 20 Amort of Underground Storage Land/Land Rights 21 Amort of Other Utility Plant 17,296,799 17,296,799 22 Total In Service (18 thru 21)1,220,216,097 1,220,216,097 23 Leased to Others 24 Depreciation 25 Amortization and Depletion 26 Total Leased to Others (24 &25) 28 Depreciation 29 Amortization 30 Total Held for Future Use (28 &29) 31 Abandonment of Leases (Natural Gas) 32 Amort of Plant Acquisition Adj -213,967 -213,967 33 Total Accum Prov (equals 14)(22,26,30,31,32)1,220,002,130 1,220,002,130 FERC FORM NO.1 (ED.12-89)Page 200 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION.AMORTIZATION AND DEPLETION Gas Other (Specify)Other (Specify)Other (Specify)Common Line (d)(e)(f)(g)(h)No. | 3 4 5 6 7 8 9 10 11 12 13 14 21 22 24 25 26 28 29 30 32 33 FERC FORM NO.1 (ED.12-89)Page 201 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Dec.31,2001IdahoPowerCompany(2)A Resubmission 04/30/2002 ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106) 1.Report below the original cost of electric plant in service according to the prescribed 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 Unciassified;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 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) reversals of tentative distributions of prior year of unclassified retirements.Show in a footnote 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 observance of the above Line Account Balance Additions No.Beginning of Year (a)(b)(c) 1 1.INTANGlBLE PLANT 2 (301)Organization 6,682 2 3 (302)Franchises and Consents 8,835,878 -849,455 4 (303)Miscellaneous Intangible Plant 43,421,346 10,247,050 5 TOTAL Intangible Plant (Enter Total of lines 2,3,and 4)52,263,906 9,397,597 6 2.PRODUCTION PLANT 7 A.Steam Production Plant 8 (310)Land and Land Rights 1,275,203 9 (311)Structures and Improvements 128,820,240 -40,876 10 (312)Boiler Plant Equipment 432,737,255 10,941,816 11 (313)Engines and Engine-Driven Generators 12 (314)Turbogenerator Units 106,537,703 2,793,187 13 (315)Accessory Electric Equipment 61,391,284 76,513 14 (316)Misc.Power Plant Equipment 12,421,780 63,626 15 TOTAL Steam Production Plant (Enter Total of lines 8 thru 14)743,183,465 13,834,266 16 B.Nuclear Production Plant 17 (320)Land and Land Rights 18 (321)Structures and Improvements 19 (322)Reactor Plant Equipment 20 (323)Turbogenerator Units 21 (324)Accessory Electric Equipment 22 (325)Misc.Power Plant Equipment 23 TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 22) 24 C.Hydraulic Production Plant 25 (330)Land and Land Rights 13,960,061 26 (331)Structures and Improvements 125,973,961 889,268 27 (332)Reservoirs,Dams,and Waterways 240,788,268 1,818,379 28 (333)Water Wheels,Turbines,and Generators 181,257,021 586,771 29 (334)Accessory Electric Equipment 34,500,834 392,317 30 (335)Misc.Power PLant Equipment 13,179,765 416,949 31 (336)Roads,Railroads,and Bridges 6,933,691 32 TOTAL Hydraulic Production Plant (Enter Total of lines 25 thru 31)616,593,601 4,103,684 34 (340)Land and Land Rights 213,791 35 (341)Structures and Improvements 11,959 840,891 36 (342)Fuel Holders,Products,and Accessories 61,306 1,576,670 37 (343)Prime Movers 747,458 38 (344)Generators 521,947 40,346,719 39 (345)Accessory Electric Equipment 37,05 1,156,225 FERC FORM NO.1 (ED.12-95)Page 204 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued) 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. 6.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. 7.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. 8.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 of such filing. Retirements Adjustments Transfers Balanceat Line (d)(e)(f)End Year No. 981 5,703 2 335 7,986,088 3 782,197 52,886,199 4 783,513 60,877,990 5 1,275,203 8 2,338 128,777,026 9 71,880 443,607,191 10 11 109,330,890 12 61,467,797 13 88,677 12,574,083 14 74,218 88,677 757,032,190 15 17 18 19 20 21 22 23 24,337 13,935,724 25 9,910 126,853,319 26 23,695 242,582,952 27 420,906 181,422,886 28 397,940 34,495,211 29 8,531 13,588,183 30 6,933,691 31 885,319 619,811,966 32 213,791 34 852,850 35 1,637,976 36 747,458 37 40,868,666 38 1,193,280 39 FERC FORM NO.1 (ED.12-95)Page 205 Name of Respondent This R ort is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2IdahoPowerCompanyDec.31,001 (2)A Resubmission 04/30/2002 ELECTRIC PLANT IN SERVICE (Account 101,102,133 and 106)(Continued) Line Account balance Additions No.Beginning of Year (a)(b)(c) 40 (346)Misc.Power Plant Equipment 143 2,418,944 41 TOTAL Other Prod.Plant (Enter Total of lines 34 thru 40)632,410 47,300,698 42 TOTAL Prod.Plant (Enter Total of lines 15,23,32,and 41)1,360,409,476 65,238,648 43 3.TRANSMISSION PLANT g .¾p ggfggg 44 (350)Land and Land Rights 11,875,479 2,021,460 45 (352)Structures and Improvements 22,427,008 6,640,312 46 (353)Station Equipment 167,305,980 18,417,933 47 (354)Towers and Fixtures 52,619,700 2,521,163 48 (355)Poles and Fixtures 68,214,625 12,266,577 49 (356)Overhead Conductors and Devices 87,551,258 9,621,841 50 (357)Underground Conduit 51 (358)Underground Conductors and Devices 52 (359)Roads and Trails 320,552 53 TOTAL Transmission Plant (Enter Total of lines 44 thru 52)410,314,602 51,489,286 54 4.DISTRIBUTION PLANT 55 (360)Land and Land Rights 1,937,771 1,516,121 56 (361)Structures and Improvements 11,681,353 1,749,154 57 (362)Station Equipment 95,507,886 8,853,258 58 (363)Storage Battery Equipment 59 (364)Poles,Towers,and Fixtures 158,378,029 9,727,670 60 (365)Overhead Conductors and Devices 84,014,309 3,665,335 61 (366)Underground Conduit 25,337,773 3,379,498 62 (367)Underground Conductors and Devices 111,368,847 8,447,372 63 (368)Line Transformers 242,212,610 9,998,911 64 (369)Services 38,604,351 4,320,525 65 (370)Meters 36,863,641 2,120,588 66 (371)Installations on Customer Premises 2,033,523 149,399 67 (372)Leased Property on Customer Premises I 68 (373)Street Lighting and Signal Systems 3,663,966 222,988 69 TOTAL Distribution Plant (Enter Total of lines 55 thru 68)811,604,059 54,150,819 70 5.GENERAL PLANT 71 (389)Land and Land Rights 8,768,546 72 (390)Structures and Improvements 52,828,533 3,672,093 73 (391)Office Furniture and Equipment 37,125,631 12,236,168 74 (392)Transportation Equipment 33,698,844 5,525,929 75 (393)Stores Equipment 844,563 72,659 76 (394)Tools,Shop and Garage Equipment 2,879,279 615,674 77 (395)Laboratory Equipment 7,162,930 1,608,458 78 (396)Power Operated Equipment 5,743,394 735,696 79 (397)Communication Equipment 14,890,527 2,713,725 80 (398)Miscellaneous Equipment 1,794,433 211,779 81 SUBTOTAL (Enter Total of lines 71 thru 80)165,736,680 27,392,181 82 (399)Other Tangible Property 83 TOTAL General Plant (Enter Total of lines 81 and 82)165,736,680 27,392,181 84 TOTAL (Accounts 101 and 106)2,800,328,723 207,668,531 85 (102)Electric Plant Purchased (See Instr.8) 86 (Less)(102)Electric Plant Sold (See Instr.8) 87 (103)Experimental Plant Unciassified 88 TOTAL Electric Plant in Service (Enter Total of lines 84 thru 87)2,800,328,723 207,668,531 FERC FORM NO.1 (ED.12-95)Page 206 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued) Retirements Adjustments Transfers Balanceat Line (d)(e)(f)End Year No. 2,419,087 40 47,933,108 41 959,537 88,677 1,424,777,264 42 7,960 -1,129 13,887,850 44 16,575 14,277 29,065,022 45 1,229,694 151,058 184,645,277 46 55,140,863 47 302,088 80,179,114 48 261,006 96,912,093 49 50 51 2,200 318,352 52 1,819,523 164,206 460,148,571 53 16,498 3,437,394 55 109,256 -14,277 13,306,974 56 2,017,560 -172,893 102,170,691 57 58 2,014,215 1,129 166,092,613 59 1,046,233 86,633,411 60 134,322 28,582,949 61 742,552 119,073,667 62 3,328,836 426 248,883,111 63 302,334 42,622,542 64 1,259,385 11,949 37,736,793 65 96,779 2,086,143 66 67 68,110 3,818,844 68 11,136,080 -173,666 854,445,132 69 17,950 8,750,596 71 163,498 56,337,128 72 373,518 -1,390 48,986,891 73 1,966,998 37,257,775 74 35,467 881,755 75 87,815 8,578 3,415,716 76 79,541 7,382 8,699,229 77 111,033 -97,255 6,270,802 78 237,044 3,468 17,370,676 79 141,396 1,864,816 80 3,214,260 -79,217 189,835,384 81 82 3,214,260 -79,217 189,835,384 83 17,912,913 2,990,084,341 84 85 86 87 17,912,913 2,990,084,341 88 FERC FORM NO.1 (ED.12-95)Page 207 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 EL iCTRIC PLANT HELD FOR FUTURE JSE (Account 105) 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. Line Description and Location Date Unginally Included Date Expected to be used Balance at No.Of Prooerty in This Account in Utility Service End of Year(a)(b)(c)(d) 1 Land and Rights:gr ggg, 2 Boise Operations Center 12/31/82 768,377 3 4 Production 152,418 5 6 Transmission Stations 509,893 7 8 Transmission Lines 86,981 9 10 Distribution Stations 339,120 11 12 13 14 15 16 17 18 19 20 22 Boise Operations Center 12/31/82 72,785 23 Boise Mechanical and Electrical Shop 12/31/01 47,000 24 Transmission Stations 12/31/81 178,094 25 Distribution Stations 76,927 26 27 28 29 30 31 Column B if no date listed it is various 32 33 Column C is unknown 34 35 36 37 38 39 40 41 42 43 44 45 46 47 Total 2,231,595 FERC FORM NO.1 (ED.12-96)Page 214 Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 CONSTRUCTION WORK IN PROGRESS --ELECTRIC (Account 107) 1.Report below descriptions and balances at end of year of projects in process of construction (107) 2.Show items relating to "research,development,and demonstration"projects last,under a caption Research,Development,and Demonstrating (see Account 107 of the Uniform System of Accounts) 3.Minor projects (5%of the Balance End of the Year for Account 107 or $100,000,whichever is less)may be grouped. Line Description of Project 'Construction work in progress - No.Electric (Account 107)(a)(b) i RELIC COST BROWNLEE 14,587,294 2 RELIC COST HELLS CANYON 10,199,127 3 BUS RECONFIGURTION 6,812,180 4 RELIC COST OXBOW 4,453,380 5 LCST NEW 230 LINE TERMINAL 3,432,893 6 VALMY UNDISTRIBUTED WORK ORDER 1,209,875 7 INSTALL GAS FIRED PEAKING TURBINE 1,106,042 8 RELIC COST LOWER MALAD 1,064,343 9 PAYETTE FEEDER AND TRANSFORMER 875,435 10 FEEDER FIELDING PROJECT 828,519 11 GROVE ADDITION 771,924 12 REPLACE SERIES CAPACITOR 690,080 13 WATER QUALITY HCC POLLUTANT 684,394 14 RELIC COST UPPER MALAD 675,196 15 HCC SEDIMENTATION STUDIES 620,620 16 LOCUST 230 LINE TERMINAL 590,168 17 BOISE BENCH BROWNLEE RE-RATING 589,150 18 BRADY SO11 CONDENSER ROTOR 586,619 19 HELLS CANYON COMPLEX WILDLIFE 549,917 20 2000 MAINT ON 138K 532,913 21 HELLS CANYON COMPLEX RELICINSING 461,409 22 CES OMS PROJECT 454,932 23 HELLS CANYON CULTURAL STUDIES 414,916 24 LOCUST CALDWELL 230KV 407,860 25 PBX UPGRADE 393,186 26 HELLS CANYON COMPLEX FLOW STUDY 360,946 27 OMSSERVERS 350,767 28 HCC RELICENSING/REC 325,804 29 DIESEL GENERATORS 319,397 30 FISHERIES HCC BULL -RAINBOW TROUT 305,589 31 REBUILD STATION 302,106 32 ADD T137 297,523 33 BUILD FEEDER 288,675 34 LINE 172 CONVERT 287,245 35 HELLS CANYON ANADROMOUS FISH STUDY 276,780 36 BRIDGER UNDISTRIBUTED WORK ORDER 270,509 37 VALMY#2BURNERNOXIMPR 265,839 38 CONSTRUCTION COST CLOVERDALE 258,958 39 LADD-ADD REMONTE CONTROL EQUIP 248,996 40 GARY SUB FEEDER ADDITION 247,866 41 DANSKIN GENERATION STATION 245,825 42 SAN FOUNDATION 242,989 43 TOTAL 86,009,543 FERC FORM NO.1 (ED.12-87)Page 216 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, CONSTRUCTION WORK IN PROGRESS --ELECTRIC (Account 107) 1.Report below descriptions and balances at end of year of projects in process of construction (107) 2.Show items relating to "research,development,and demonstration"projects last,under a caption Research,Development,and Demonstrating (see Account 107 of the Uniform System of Accounts) 3.Minor projects (5%of the Balance End of the Year for Account 107 or $100,000,whichever is less)may be grouped. Line Description of Project Construction work in progress - No.Electric (Account 107) (a)(b) 1 LINE 802 REPLACE PACIFICORP 242,617 2 FISHERIES HCC ORNL WS PVA 238,158 3 RKFD INSTALL DCC IN STATION 230,902 4 PADDOCK JUNCTION 230,119 5 REL HCC HYDROLOGIC EVALUATION 226,362 6 INSTALL DCC IN STATION 225,296 7 IVRU DEVELOPMENT 225,199 8 AQUATIC DATA BASE DEVELOPMENT 221,774 9 FISHERIES HCC INSTREAM FLOW 215,243 10 VALMY 22601 BURNER MANAGEMENT 202,555 11 ENVIRONMENTAL RELICENSING LEGAL 202,061 12 DIGITAL MW PROJECT 200,592 13 HCCTDGSTUDY 200,096 14 APS REMEDIAL ACTION SCHEME 195,268 15 HAILEY OPERATIONS DESIGN 194,064 16 REPLACE KPRT-DONN RELAY 193,704 17 JIM BRIDGER-GOSHEN EMERGENCY 191,804 18 DIGITAL MW PROJECT 191,613 19 CREATE NEW FEEDER 190,665 20 REWIND FAILED TRAN 190,403 21 STUDY &SCOPE FOR IMPROVEMENT 190,340 22 HELLS CANYON COMPLEX AESTHETIC 188,660 23 BDSS REWING TRANSFORMER 186,918 24 NEW FDR TO TRANSFER LOAD RECON 180,854 25 UPGRADE FOR STAR PROPERTIES 180,434 26 LNDN INSTALL DCC IN STATION 172,907 27 KUNA BUY PROPERTY 172,797 28 REPLACE DONN-KPRT RELAY 167,290 29 KPRT DFR INSTALLATION 166,341 30 MALAD FISH RELICENSING STUDIES 165,683 31 WAN HUB REPLACEMENT 165,331 32 OREGON RE-AUTHORIZATION FEES 165,148 33 ACHD LOCUST GROVE ROAD 165,036 34 ONTARIO SERIES CAPACITOR 164,479 35 EXTEND T456 TO JOPLIN SUB 164,157 36 ADDITIONAL LICENSES FOR SEGATE 163,391 37 GARY INSTALL DCC IN STATION 160,685 38 PTSN PROTECTION UPGRADE 159,677 39 RIGHT OF WAY FOR EIGHT MILE 158,801 40 FRMT SCOPE FOR IMPROVED RELIABILITY 157,244 41 PROTECTIVE RELAYS AND SCADE UPGRADE 154,794 42 BDSS REWING TRANSFORMER 152,491 43 TOTAL 86,009,543 FERC FORM NO.1 (ED.12-87)Page 216.1 Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 CONSTRUCTION WORK IN PROGRESS --ELECTRIC (Account 107) 1.Report below descriptions and balances at end of year of projects in process of construction (107) 2.Show items relating to "research,development,and demonstration"projects last,under a caption Research,Development,and Demonstrating(see Account 107 of the Uniform System of Accounts) 3.Minor projects (5%of the Balance End of the Year for Account 107 or $100,000,whichever is less)may be grouped. Line Description of Project Construction work in progress - No.Electric (Account 107)(a)(b) 1 FISHERIES HCC FEASIBILITY 152,283 2 BRIDGER 2001 FLUE 152,238 3 LSMW DIGITAL MW PROJECT 151,731 4 HELLS CANYON COMPLEX WILDLIFE 150,318 5 BOC YARD CONFIGURE 148,168 6 DIST SERVER UPGRADE 147,148 7 BSPO ADD MICROWAVE COMMUNICATION 146,598 8 CSCD REBUILD FROM R-476 146,489 9 POMW SCOPE ADDING COMMUNICATION 146,155 10 MPSN DFR INSTALLATION 145,488 11 BYPASS 50%OF SERIES COMPENSASTION 143,319 12 DB2CONNECT FOR S/W 142,049 13 OASIS UPGRADE 141,732 14 PURCHASING AND UPDATING IRVU 141,017 15 BROWNLEE-OXBOW 230KV UPGRADE 140,694 16 FALLS SUBSTATION CHANGE T-052 140,608 17 CDWL INSTALL DCC IN STATION 139,696 18 PURCHASE GUI D200 139,494 19 BRIDGER 2001 COUNTANT SL 138,699 20 IDACOMM ST ALS TO CALDWELL 138,522 21 PURCHASE MONITORING EQ 135,694 22 FISHERIES PASHIMEROI HATCHERY 133,564 23 BOGUS BASIN UG UPGRADE 130,819 24 HELLS CANYON COMPLEX TRANMISSION 126,516 25 TF PROPERTY PURCHASE 122,433 26 PASB DIGITAL MW PROJECT 117,885 27 MALADS -RELICENSING DEPARTMENT 117,815 28 WORK ORDER FOR BOC 117,546 29 MORA DIESEL GENERATORS 117,028 30 FINANCE PC'S PRINTERS SCANNERS 116,739 31 PURCHASE&lNSTALLTEMPERATURE 116,528 32 BRIDGER U2 &3 BURNER 115,493 33 UPGRADE EMS UPS SYSTEM 115,390 34 VALMY #2 REHEAT TUBE REP 115,315 35 INSTALL DCC IN STATION 114,891 36 HUNT GENERATORS 114,358 37 FGK TYPE REPLACE 112,170 38 FISHERIES HCC WHITE STURGEON STUDY 111,899 39 PAUL INSTALL DCC IN STATION 111,484 40 PHOENIX PROJECT 111,434 41 REL -WATER QUALITY MODEL 110,602 42 STATIONS COMPUTER PURCHASES 109,907 43 TOTAL 86,009,543 FERC FORM NO.1 (ED.12-87)Page 216.2 Name of Respondent This R ort Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 CONSTRUCTION WORK IN PROGRESS--ELECTRIC (Account 107) 1.Report below descriptions and balances at end of year of projects in process of construction (107) 2.Show items relating to "research,development,and demonstration"projects last,under a caption Research,Development,and Demonstrating (see Account 107 of the Uniform System of Accounts) 3.Minor projects (5%of the Balance End of the Year for Account 107 or $100,000,whichever is less)may be grouped. Line Description of Project Construction work in progress - No.Electric (Account 107) (a)(b) 1 LINE 226 GENERAL MAINTENANCE 109,890 2 REPLACE EXISTING OSCILLOGRAPH 109,298 3 #3 UPGRADE UNIT CONTROL 108,854 4 JUNE ADA URD NEW BUSINESS SERVICE 107,989 5 FISHERIES HCC RESIDENT 107,415 6 HOME DEPOT HAWTHORNE 107,414 7 HCC FISH PASSAGE STUDIES 104,690 8 HCC INVERTEBRATE STUDY 104,196 9 GROVE NEW FEEDERS 104,142 10 11 OTHER MINOR WORK ORDERS 13,757,560 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 TOTAL 86,009,543 FERC FORM NO.1 (ED.12-87)Page 216.3 Name of Respondent This Reoort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 CONSTRUCTION OVERHEADS -ELECTRIC 1.List in column (a)to kinds of overheads according to the titles used by the respondent.Charges for outside professional services for engineering fees and management or supervision fees capitalized should be shown as separate items.2.On Page 218 furnish information concerning construction overheads.3.A respondent should not report "none"to the page if no overhead apportionments are made,but rather should explain on Page 218 the accounting procedures,employed and the amounts of engineering,supervision and administrative costs, etc.which are directly charged to construction.4.Enter on this page engineering,supentision,administrathre,and allowance for funds used during construction,etc.,which are first assigned to a blanket work order and then prorated to construction jobs. Line Description of overhead Total amount charged for the yearNo.(a)(b) 1 Generation Overheads 130,875 2 3 Delivery Overheads 9,664,288 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL 9,795,163 FERC FORM NO.1 (ED.12-89)Page 217 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 GENERAL D iSCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE 1.For each construction overhead explain:(a)the nature and extent of work,etc.the overhead charges are intended to cover,(b)the general procedure for determining the amount capitalized,(c)the method of distribution to construction jobs,(d)whether different rates are applied to different types of construction,(e)basis of differentiation in rates for different types of construction,and (f)whether the overhead is directly or indirectly assigned. 2.Show below the computation of allowance for funds used during construction rates,in accordance with the provisions of Electric Plant instructions 3(17)of the U.S.of A. 3.Where a net-of-tax rate for borrowed funds is used,show the appropriate tax effect adjustment to the computations below in a manner that clearly indicates the amount of reduction in the gross rate for tax effects. 1.(a)Overhead labor and expenses directly related to construction for: 1.engineering 2.supervision 3.accounting 4.injuries and damages (b)All charges are made direct from accounting entries to appropriate overhead accounts except for major construction jobs carrying their own overhead accounts. (c)Distribution of overheads is based on the percentage ratio of total overheads to direct construction costs. (d)(e)The same percentage rate is applied to all construction work except as described under (f)below. (f)Major power plants and transmission work orders,which carry their own overheads, received direct charges for overheads which are distributed when cost is closed to plant accounts. COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES For line 1(5),column (d)below,enter the rate granted in the last rate proceeding.If such is not available,use the average rate earned during the preceding three years. 1.Components of Formula (Derived from actual book balances and actual cost rates): Line Title Amount Capitalization Cost Rate No.Ratio(Percent)Percentage (a)(b)(c)(d) 1 Average Short-Term Debt &S 259,432,258 Computation of Allowance text 2 Short-term Interest s 2.79 3 Long-Term Debt D 791,263,109 45.70 d 7.11 4 Preferred Stock P 104,422,400 6.24 p 5.12 5 Common Equity C 765,370,599 48.06 c 11.00 6 Total Capitalization 10,661,056,108 100.00 100% 7 Average Construction Work in W 121,318,803 Progress Balance 2.Gross Rate for Borrowed Funds S D S s (---)+d(---)(1 ---)2 ygWD+P+C W ' 3.Rate for Other Funds (1 -1][p(P )+c (C )]0.00 W D+P+C D+P+C 4.Weighted Average Rate Actually Used for the Year: a.Rate for Borrowed Funds -5.79 b.Rate for Other Funds -0.00 FERC FORM NO.1 (ED.12-88)Page 218 Nameof Respondent ThisReponis:DateofRepon YearofRepon (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:218 Line No.:8 Column:Item 2 This rate reflects the short term rate,per discussion in FERC Order 561,Docket No.75-27,where short-term borrowings have exceeded average cosntruction work in progress. Schedule Page:218 Line No.:8 Column:Item 4a Allowance for funds used during construction rates for 2001 (1) Average Annual Weighted Average Rate (2)Rate (3)Estimated Actual Estimated Actual AOFDC .91%.90%1.04%.091% ABFDC 4.57%4.50%4.75%4.48% Total AFUDC 5.48%5.40%5.79%4.57% (1)The accounting and rate used in applying the allowance for funds used duringconstruction(AFDC)is an accordance with FERC Order No.561,Docket No.75-27 (issuedFebruary2,1977).The development of the rate for 2001,reflects the adoption of anadministrativerulingissuedtotheCompanyDecember30,1981 by FERC permitting calculation and application of monthly AFUDC rates. (2)Reflects the simple average of the twelve monthly AFUDC rates for 2001. (3)Reflects the weighted average effective AFUDC rates for 2001 based upon theconstructionworkinprogressbalancestowhichthemonthlyrateisapplied. FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ACCUMULATED PROVl3ION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108) 1.Explain in a footnote any important adjustments during year. 2.Explain in a footnote any difference between the amount for book cost of plant retired,Line 11,column (c),and that reported for electric plant in service,pages 204-207,column 9d),excluding retirements of non-depreciable 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 'Line Item i Totâl Electnc Plant in Electric Plant Held Electnc P nt(c+d+e)Service for Future Use Leased to t ersNo(a)(b)(c)(d)(e) 1 Balance Beginning of Year 1,131,355,045 1,131,355,045 3 (403)Depreciation Expense 80,689,086 80,689,086 4 (413)Exp.of Elec.Pit.Leas.to Others 5 Transportation Expenses-Clearing 2,557,089 2,557,089 6 Other Clearing Accounts 7 Other Accounts (Specify): 8 Fuel Stock 159,933 159,933 9 TOTAL Deprec.Prov for Year (Enter Total of 83,406,108 83,406,108 lines 3 thru 8) 11 Book Cost of Plant Retired 17,070,385 17,070,385 12 Cost of Removal 933,894 933,894 13 Salvage (Credit)6,162,424 6,162,424 14 TOTAL Net Chrgs.for Plant Ret.(Enter Total 11,841,855 11,841,855 of lines 11 thru 13) 15 Other Debit or Cr.Items (Descnbe) 16 17 Balance End of Year (Enter Totals of lines 1,1,202,919,298 1,202,919,298 9,14,15,and 16) Section E .Balances at End of Ye.r According to Function il Classification 18 Steam Production 414,242,188 414,242,188 19 Nuclear Production 20 Hydraulic Production-Conventional 224,589,333 224,589,333 21 Hydraulic Production-Pumped Storage 22 Other Production 949,113 949,113 23 Transmission 178,087,991 178,087,991 24 Distribution 328,288,588 328,288,588 25 General 56,762,085 56,762,085 26 TOTAL (Enter Total of lines 18 thru 25)1,202,919,298 1,202,919,298 FERC FORM NO.1 (ED.12-88)Page 219 Name of Respondent This Report is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 NONUTILITY PROPERTY (Account 121 1.Give a brief description and state the location of Nonutility property included in Account 121. 2.Designate with a double asterisk any property which is Leased to another company.State name of Lessee and whether Lessee is an associated company. 3.Furnish particulars (details)concerning sales,purchases,or transfers of Nonutility Property during the year. 4.List separately all property previously devoted to public service and give date of transfer to Account 121,Nonutility Property. 5.Minor items (5%of the Balance at the End of the Year),for Account 121 or $100,000,whichever is Less)may be-grouped by (1)previously devoted to public service (Line 44),or (2)other Nonutility property (Line 45). Line Description and Location Balance of Begining Purchases,Sales,Balance at End No of Year |Transfers,etc.of Year (a)(b)(c)(d) 1 Boise Bench Transmission Station 102,812 -8,066 94,746 2 transferred to account 121 in 1958 3 4 Canyon Operation Center 140,499 140,499 5 transferred to account 121 in 1985 6 7 Corporate Headquarters 106,328 227,042 333,370 8 transferred to account 121 in 1997 9 10 Hunt transmission station 79,963 79,963 11 transferred to account 121 in 1978 12 13 Milner Power Plant 81,455 81,455 14 transferred to account 121 in 1993 15 16 Pioneersteam plant 46,035 46,035 17 transferred to account 121 in 1980 18 19 Nyssa Office 20 transferred to account 121 in 2000 221,557 221,557 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Minor Item Previously Devoted to Public Service 24,588 67,248 91,836 39 Minor Items-Other Nonutility Property 298,635 298,635 40 41 42 43 44 Minor Item Previously Devoted to Public Service 45 Minor Items-Other Nonutility Property 46 TOTAL 1,101,872 286,224 1,388,096 ERC FORM NO.1 (ED.12-95)Pac e 221 Name of Respondent This Re ort Is:Date of Report Year of Report Idaho Power Company (R u malssion /0 2 02n Dec.31,2001 INVESTM :NTS 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. Line Description of Investment 'Date Acquired 'DMaate Amouentof Investmeeanrtat No (a)(b)c (d) 1 Idaho Energy Resources Company 2 Common Stock 02/01/74 500 3 Capital contributions 2,462,594 4 Equity in earnings 10,116,543 5 6 Subtotal Idaho Energy Resources 12,579,637 7 8 Pathnet inc.1,450,000 9 Common Stock 04/13/98 53,199 10 Capital contributions 11 Equity in earnings 259,250 12 13 Subtotal Pathnet Inc.1,762,449 14 15 Pathnet was disolved as a subsidiary of 16 Idaho Power in December of 2001.With the assets 17 being transferred to Idaho Power. 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Total Cost of Account 123.1 $2,463,094 TOTAL 14,342,086 FERC FORM NO.1 (ED.12-89)Page 224 Name of Respondent This Re ort Is:Date of Report Year of Report Idaho Power Company )R u maission /0 2 02 Dec.31,2001 INVESTMENTJ 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 Equity in Subsidiary |Revenues tor Year Amount of Investment at i Öaln or Loss from Investment LineEarnins4ofYearEndYearDispsedofNo. 500 2 2,462,594 3 5,995,025 6,000,000 10,111,568 4 5 5,995,025 6,000,000 12,574,662 6 7 8 57,540 9 10 11 12 57,540 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 6,052,565 6,000,000 12,574,662 42 FERC FORM NO.1 (ED.12-89)Page 225 Name of Respondent This Re rt Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 MATERIALS AND SUPPLIES 1.For Account 154,report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a) estimates of amounts by function are acceptable.In column (d),designate the department or departments which use the class of material. 2.Give an explanation of important inventory adjustments during the year (in a footnote)showing general classes of material and supplies and the various accounts (operating expenses,clearing accounts,plant,etc.)affected debited or credited.Show separately debit or credits to stores expense clearing,if applicable. Line Account Balance Balance Department or No.Beginningof Year End of Year Departmentswhich Use Material(a)(b)(c)(d) 1 Fuel Stock (Account 151)5,104,792 8,726,387 Electric 2 Fuel Stock Expenses Undistributed (Account 152)86 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)9,871,226 9,818,076 8 Transmission Plant (Estimated)4,659,241 3,280,507 9 Distribution Plant (Estimated)6,124,653 6,779,958 10 Assigned to -Other 1,067,707 827,183 11 TOTAL Account 154 (Enter Total of lines 5 thru 10)21,722,827 20,705,724 Electric 12 Merchandise (Account 155) 13 Other Materials and Supplies (Account 156) 14 Nuclear Materials Held for Sale (Account 157)(Not applic to Gas Util) 15 Stores Expense Undistributed (Account 163)2,961,551 2,573,824 Electric 16 17 18 19 20 TOTAL Materials and Supplies (Per Balance Sheet)29,789,256 32,005,935 FERC FORM NO.1 (ED.12-96)Page 227 This Page Intentionally Left Blank Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 EXTRAORDINARY PROPERTY LOSSES (Account 182.1) Line Description of Extraordinarye Loss Total Losses WRITTEN OFF DURING YEAR Balance atNo.ue i o a n oo syer c Ao Losns DRernog eea9 Cchcouend Amount End of Year (a)(b)(c)(d)(e)(f) i None 2 3 4 5 6 ! 7 8 9 10 11 12 13 14 15 16 17 18 19 20 TOTAL FERC FORM NO.1 (ED.12-88)Page 230a Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2) Line ' Description of Unrecovered Plant Total Costs WRITTEN OFF DURING YEAR Balance at No.and Regulatory Study Costs (Include Amount Recognised in the description of costs,the date of of Charges During Year Account Amount End of Year Commission Authorization to use Acc 182.2 Charged and period of amortization (mo,yr to mo,yr)] (a)(b)(c)(d)(e)(f) 21 None 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 TOTAL FERC FORM NO.1 (ED.12-88)Page 230b Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001 -Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31, O HER REGULATORY ASSETS (Account 182.3) 1.Report below the particulars (details)called for concerning other regulatory assets which are created through the rate making actions of regulatory agencies (and not includable in other accounts) 2.For regulatory assets being amortized,show period of amortization in column (a) 3.Minor items (5%of the Balance at End of Year for Account 182.3 or amounts less than $50,000,whichever is less)may be grouped by classes. Line Description and Purpose of Debits CREDITS Balance at No.Other Regulatory Assets Account Amount End of YearCharged (a)(b)(c)(d)(e) 1 Meridian Periodic Payments -IPUC 401 886,307 1,772,615 2 order #25533(amort period 1/96 thru 12/03) 3 4 Meridian Initial Buyout -ID IPUC order #25533 401 447,714 1,028,453 5 (amort period 1/96 thru 12/03) 6 7 Meridian Periodic Payments -OR order #96-166 401 43,833 87,667 8 (amort period 1/96 thru 12/03) 9 10 Postretirement Benefits -IPUC order #25550 401 544,800 1,679,800 11 (amort period 2/95 thru 01/05) 12 13 Reorganization Costs -IPUCorder 26216 401 755,051 3,016,225 14 OPUC order #95-1262 (amort 01/96 thru 12/05) 15 16 Regulatory Unfunded Accumulated Deferred Income 9,501,441 13,221,152 209,831,937 17 18 Power Cost Adjustment -IPUC order #27516 276,840,481 275,454,969 121,290,663 19 (amort period 5/01 thru 05/02) 20 21 Oregon pre-1994 Conservation -OPUC 401 55,560 101,860 22 #98448 (amort period 10/98 thru 10/03) 23 24 Photovoltaic Startup IPUC order #25880 401 23,808 73,408 25 (Amort period 2/96 thru 1/06) 26 27 Idaho -Demand Side Management -IPUC order 401 3,242,604 27,562,163 28 #27660 (amort period 7/98 thru 6/10) 29 30 Oregon -Demand Side Management 42,837 401 477,512 571,791 31 OPUC order #98-448 (amort 10/98 thru 10/03) 32 33 FAS133 Mark to Market 344,702,859 253 296,921,457 47,781,402 34 35 FAS112 Post Employment Benefits 401 371,508 1,145,552 36 (Amort period 2/95 thru 1/05) 37 38 Astaris Buyback Program -Idaho 62,246,262 401 62,246,262 39 40 Astaris Buyback Program -Oregon 3,130,152 3,130,152 41 42 43 44 TOTAL 826,912,648 605,052,982 599,241,273 FERC FORM NO.1 (ED.12-94)Page 232 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001 Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31, O HER REGULATORY ASSETS (Account 182.3) 1.Report below the particulars (details)called for concerning other regulatory assets which are created through the rate making actions of regulatory agencies (and not includable in other accounts) 2.For regulatory assets being amortized,show period of amortization in column (a) 3.Minor items (5%of the Balance at End of Year for Account 182.3 or amounts less than $50,000,whichever is less)may be grouped by classes. Line Description and Purpose of Debits CREDITS Balance at No.Other Regulatory Assets Account Àmount End of Year Charged (a)(b)(c)(d)(e) 1 2 Irrigation Buyback Program -Idaho 71,988,164 401 2,401,776 69,586,388 3 4 Irigation Buyback Program -Oregon 3,988,823 401 99,534 3,889,289 5 6 Excess Power Deferred -Oregon 7,607,163 401 778,048 6,829,115 7 8 Excess Power Amortization -Oregon 646,863 401 340,173 306,690 9 (Amort period 6/01 thru 5/02) 10 11 Excess Power Amortization -Oregon 710,379 710,379 12 (Amort period 12/01 thru 11/02) 13 14 PCA Amortization (Amort 11/01 thru 10/02)45,239,079 401 8,739,424 36,499,656 15 16 Incremental Security Costs 211,275 107 150,544 60,732 17 18 Minor items (3)56,870 Various 97,208 39,074 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 826,912,648 605,052,982 599,241,273 FERC FORM NO.1 (ED.12-94)Page 232.1 Nameof Respondent ThisRepodis:DateofRepon YearofRepon (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:232 Line No.:16 Column:c Account 1823 $2,417,575 Account 282 10,803,577 Schedule Page:232 Line No.:18 Column:c Account 1823 $185,841,167 Account 254 6,049 Account 242 239,851 Account 401 89,100,279 Account 4210 224,997 Account 431 42,626 FERC FORM NO.1 (ED.12-87)Page 450 This Page Intentionally Left Blank Name of Respondent This R ort Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 M SCELLANEOUS DEFFERED DEBITS (Account 186) 1.Report below the particulars (details)called for concerning miscellaneous deferred debits. 2.For any deferred debit being amortized,show period of amortization in column (a) 3.Minor item (1%of the Balance at End of Year for Account 186 or amounts less than $50,000,whichever is less)may be grouped by classes. Line Description of Miscellaneous i Balance at |Debits CREDITS Balance at No.Deferred Debits Beginning of Year ACchcouend Amount End of Year (a)(b)(c)(d (e)(f) 1 Regional Transmsn Org -(RTO)478,770 742,077 186 1,992 1,218,855 2 3 Advance prepaid coal royalties 2,934,327 13,197 131 206,862 2,740,662 4 5 Benefits plan -intangible asst 2,407,331 190 333,350 2,073,981 6 7 Security Plan 30,071,062 563,988 190 28,367 30,606,683 8 9 American Falls bond refinance 351,442 401 14,444 336,998 10 11 Expense of Issue 73,321 32,345 105,666 12 13 Company owned Life Insurance 9,482,521 708,120 1,195,816 8,994,825 14 15 American Falls.water rights 19,885,000 19,885,000 16 17 Milner bond guarantee 11,700,000 11,700,000 18 19 Southwest intertie project -6,155,846 36,581 131 14 6,192,413 20 right of way costs 21 22 CSPP receivable 3,234,334 3,234,334 23 24 American Falls -bond refinance 1,159,196 401 47,638 1,111,558 25 (35 year amortization) 26 27 Security Plan Trust 19,413,399 3,928,768 6,587,010 16,755,157 28 29 2000 Shelf Registration 1,921,180 1,436,293 484,887 30 31 Floating Rate Note 354,635 431 118,211 236,424 32 33 Pacificorp 174,656 1,025,779 1,200,435 34 35 Valmy Power Plant 128,348 17,827 146,175 36 37 Stat Oil 378,573 1 421 378,574 38 39 Minor Items &Job Orders (5)116,763 22,482,076 various 22,696,271 -97,432 40 41 42 43 44 45 46 47 Misc.Work in Progress 48 Deterred Regulatory Comm. Expenses (See pages 350 -351) FERC FORM NO.1 (ED.12-94)Page 233 Nameof Respondent ThisRepodis:DateofRepon YearofRepod (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:233 Line No.:13 Column:d Account 131 861,788 Account 426 334,028 Schedule Page:233 Line No.:27 Column:d Account 131 1,613,535 Account 190 4,162,084 Account 232 811,391 Schedule Page:233 Line No.:29 Column:d Account 131 6Account14662,514 Account 181 1,373,773 Schedule Page:233 Line No.:33 Column:d Account 145 1,167,167 Account 421 33,268 Schedule Page:233 Line No.:35 Column:d Account 107 26,356Account401119,819 FERC FORM NO.1 (ED.12-87)Page 450 Nameof Respondent ThisRepodis:DateofRepon YearofRepon (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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 i Balance at End No ofYear ofYear (a)(b)(c) 1 Electric 2 Contributions in Aid of Construction 4,865,564 3,940,601 3 FASB 109 Accounting 40,230,057 41,289,868 4 5 6 7 Other 8 TOTAL Electric (Enter Total of lines 2 thru 7)45,095,621 45,230,469 9 Gas 10 11 12 13 14 15 Other 16 TOTAL Gas (Enter Total of lines 10 thru 15 17 Other (Specify)See note 1 Below 26,576,174 -4,655,167 18 TOTAL (Acct 190)(Total of lines 8,16 and 17)71,671,795 40,575,302 Notes (1)Other:Beginning Balance Ending Balance Security Plan $7,043,900 $7,331,077 Seattle City Light-CIAC 208,654 176,070 Pioneer Land (write down)45,653 45,502 'Post Retirement benefits (44,301)(335,561) Meridian Gold contribution 335,860 309,646 Post Employment benefits 599,369 731,369 Non VEBA Pension &Benefits 918,478 888,492 Micron-CAIC 3,814,136 3,503,147 Idaho Public Utilities-Rate refund 3,370,638 1,360,302 Restricted Stock Program 706,589 659,915 Minimum Pension Liability 1,942,874 2,592,190 'startup and organization costs 135,907 96,168 Donations not Deducted in 2001 0 347,444 Contingent Liability-Accident Reserve 98,388 98,063 Mark to Market-Energy Trading (1,313,386)(21,425,081) Other Employees Long Term Def Corp 0 100,107 Dark Fiber Contracts -Def Rev 180,368 0 Contingent Liability-Marketing 8,533,046 4,197,075 Bonus Deferral O (5,331,091) FERC FORM NO.1 (ED.12-88)Page 234 This Page Intentionally Left Blank Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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. Line 'Class and Series of Stock and 'Number of shares 'Par or Stated 'Call Price at No.Name of Stock Series Authorized by Charter Value per share End of Year (a)(b)(c)(d) 1 Account 201 2 Common Stock registered on New York 50,000,000 2.50 3 and Pacific Stock Exchange 4 Total Common Stock 50,000,000 2.50 5 6 Account 204 7 4%Preferred Stock 215,000 100.00 104.00 8 9 Serial Preferred Stock: 10 7.68%Series (cumulative)150,000 100.00 102.97 11 12 7.07%Series (cumulative)250,000 100.00 103.53 13 14 Auction Rate Preferred Series A 500 100,000.00 100,000.00 15 Total Preferred Stock 615,500 100,300.00 16 17 18 19 20 21 22 23 24 25 26 27 28 '29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO.1 (ED.12-91)Page 250 |Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001idahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, CAPITAL STOCKS (Account 201 and 204)(Continued) 3.Give particulars (details)concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued. 4.The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or non-cumulative. 5.State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year. Give particulars (details)in column (a)of any nominally issued capital stock,reacquired stock,or stock in sinking and other funds which is pledged,stating name of pledgee and purposes of pledge. OUTSTANDING PER BALANCE SHEET HELD BY RESPONDENT I Line(Total amount outstanding without reduction i for amounts held by respondent)AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS No. Shares Amount Shares Cost Shares Amount(e)(f)(g)(h)(i)(j) 37,612,351 94,030,878 2 3 37,612,351 94,030,878 4 5 6 143,872 15,065,600 6,784 189,875 7 8 9 150,000 15,000,000 10 11 250,000 25,000,000 12 13 500 50,000,000 14 544.372 105.065.600 A 7Ad 1AO A75 18 | 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO.1 (ED.12-88)Page 251 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, CAPITAL STOCK SUBSCRIBED,CAPITAL STOCK LIABILITY FOR CONVERSION PREMIUM UN CAPITALAND INSTALLMENTS RECElVED ON CAPITAL STOCK (Accounts 202 and 205,203 and 206,207,212) 1.Show for each of the above accounts the amounts applying to each class and series of capital stock. 2.For Account 202,Common stock Subscribed,and Account 205,Preferred Stock Subscribed,show the subscription price and the balance due on each class at the end of year. 3.Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203,Common Stock Liabilityfor Conversion,or Account 206,Preferred Stock Liability for Conversion,at the end of the year. 4.For Premium on Account 207,Capital Stock,designate with a double asterisk any amounts representing the excess of consideration received over stated values of stocks without par value. Line Name of Account and Description of Item Number of shares Amount No.(a)(b)(c) 1 Account 202 -Common Stock Subscribed 2 3 Account 203 -Common Stock Liability for Conversion 4 5 Account 205 -Preferred Stock Subscribed 6 7 Account 206 -Preferred Stock Liability for Conversion 8 9 Account 207 -Premium on Capital Stock: 10 Premium on 4%Preferred Stock 69,897 186,360 11 Premium on Common Stock 34,012,351 361,633,705 12 Premium on 7.68%Series,Serial Preferred Stock 150,000 17,550 13 14 15 16 17 Account 212 -Installments received on capital stock 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL 34,232,248 361,837,615 FERC FORM NO.1 (ED.12-95)Page 252 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, OT ·IER PAID-IN CAPITAL (Accounts 208-211,inc.) Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts.Provide a subheading for each account and show a total for the account,as well as total of all accounts for reconciliation with balance sheet,Page 112.Add more columns for any account if deemed necessary.Explain changes made in any account during the year and give the accounting entries effecting such change. (a)Donations Received from Stockholders (Account 208)-State amount and give brief explanation of the origin and purpose of each donation. (b)Reduction in Par or Stated value of Capital Stock (Account 209):State amount and give brief explanation of the capital change which gave rise to amounts reported under this caption including identification with the class and series of stock to which related. (c)Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210):Report balance at beginning of year,credits,debits,and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. (d)Miscellaneous Paid-in Capital (Account 211)-Classify amounts included in this account according to captions which,together with brief explanations, disclose the general nature of the transactions which gave rise to the reported amounts. L ne I em 'A ount 1 Account 208 -Donations received from stockholders 2 3 Account 209 -Reduction in par or stated value of Capital Stock 4 5 Account 210 -Gain on reacquired Capital Stock 6 Balance January 1,2001 583,196 7 8 4%Preferred Stock (par value $100): 9 Par Value of retired Capital Stock -6,784 shares 678,400 10 Transfer Premium on Capital Stock (account 207)-6,784 shares 8,819 11 Transfer Capital Stock expenses (account 214)-6,784 shares -15,902 12 Cost of retired Capital Stock (account 217)-6,784 shares -490,288 13 14 15 16 17 18 19 20 21 Account 211 -Miscellaneous Paid in Capital 22 Other Comprehensive income 4,508,136 23 Unconsolidated Subsidiary Comprehensive income -789,057 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL 4,483,304 FERC FORM NO.1 (ED.12-87)Page 253 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, DIJCOUNT ON CAPITAL STOCK (Account 213) 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 with respect to any class or series of stock,attach a statement giving particulars (details)of the change.State the reason for any charge-off during the year and specify the amount charged. Line I Class and Series of Stock Balance at End ot Vear No.(a)(b) 1 None 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 TOTAL FERC FORM NO.1 (ED.12-87)Page 254a Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, CAPITAL STOCK EXPENSE (Account 214) 1.Report the balance at end of the year of discount on capital stock for each class and series of capital stock. 2.If any change occurred during the year in the balance in respect to any class or series of stock,attach a statement giving particulars (details)of the change.State the reason for any charge-off of capital stock expense and specify the account charged. Line Class and Series ot Stock Balance at End of Year No.(a)(b) 1 Common Stock 2,071,924 2 3 Preferred Stock: 4 4%(1)337,380 5 7.68%Serial 33,859 6 7.07%Serial 290,282 7 Flexible Auction Series (2)1,410,289 8 9 10 Explanation of Changes during the year: 11 12 13 14 (1)Charge off amount of capital stock expense applicable to retirement of 6,784 shares 15 account 210 $189,875 16 17 (2)Remarketing of Auction Rate Preferred stock account 131 cash is the account charged. 18 19 20 21 22 TOTAL 4,143,734 FERC FORM NO.1 (ED.12-87)Page 254b Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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. Line 'Class and Series of Obligation,Coupon Rate Principal Amount Total expense, No.(For new issue,give commission Authorization numbers and dates)Of Debt issued Premium or Discount (a)(b)(c) 1 Account 221: 2 First Mortgage Bonds: 3 6.93%Series due 2001 30,000,000 471,676 4 5 6.85%Series due 2002 27,000,000 240,493 6 7 6.40%Series due 2003 80,000,000 667,636 8 9 7.38%Series Due 2007 80,000,000 807,871 10 11 12 7.20%Series due 2009 80,000,000 572,246 13 14 8.00%Series due 2004 50,000,000 463,337 15 400,000 D 16 17 5.83%Series due 2005 60,000,000 2,508,801 18 19 6.60%Series due 2011 (Idaho Commission Case IPC-E-OO-15 Dated 11/9/00 120,000,000 860,502 20 Oregon Commission UF-4175 Dated 10/23/00 Wyoming Docket #2005-E8-00-22 Dated 11/00 21 22 7.50%Series due 2023 80,000,000 767,636 23 614,400 D 24 25 8 3/4%Series due 2027 50,000,000 563,337 26 187,500 D 27 28 9.52%Series due 2031 25,000,000 158,288 29 30 9.50%Series due 2021 75,000,000 959,890 31 375,000 D 32 33 TOTAL 982,384,184 14,333,674 FERC FORM NO.1 (ED.12-96)Page 256 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, LONG-TERM DEBT (Account 221,222,223 and 224)(Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 11.Explain any debits and credits other than debited to Account 428,Amortization and Expense,or credited to Account 429,Premium on Debt -Credit. 12.In a footnote,give explanatory (details)for Accounts 223 and 224 of net changes during the year.With respect to long-term advances,show for each company:(a)principal advanced during year,(b)interest added to principal amount,and (c)principle repaid during year.Give Commission authorization numbers and dates. 13.If the respondent has pledged any of its long-term debt securities give particulars (details)in a footnote including name of pledgee and purpose of the pledge. 14.If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of year,describe such securities in a footnote. 15.If interest expense was incurred during the year on any obligations retired or reacquired before end of year,include such interest expense in column (i).Explain in a footnote any difference between the total of column (i)and the total of Account 427,interest on Long-Term Debt and Account 430,Interest on Debt to Associated Companies. 16.Give particulars (details)concerning any long-term debt authorized by a regulatory commission but not yet issued. AMORTIZATION PERIOD Uutstanding LineNoninalDateMDatun Date From Date To redala on a nh bhyout IntereAsor Year No. 2 07/29/96 07/30/01 07/29/96 07/30/01 1,206,975 3 4 10/02/96 10/01/02 10/02/96 10/01/02 27,000,000 1,849,500 5 6 04/28/93 05/01/03 04/28/93 05/01/03 80,000,000 5,120,000 7 8 12/1/00 12/1/07 12/1/00 12/1/07 80,000,000 5,904,000 9 10 11 11/23/99 12/1/09 1/1/00 1/1/10 80,000,000 5,760,000 12 13 03/25/92 03/15/04 03/21/92 03/15/04 50,000,000 4,000,000 14 15 16 09/09/98 09/09/05 09/09/98 09/09/05 60,000,000 3,498,000 17 18 03/02/01 03/02/11 03/02/01 03/02/11 120,000,000 6,578,000 19 20 21 04/28/93 05/01/23 04/28/93 05/01/23 80,000,000 6,000,000 22 23 24 03/25/92 03/15/27 03/25/92 03/15/27 50,000,000 4,375,000 25 26 27 08/19/91 08/15/31 08/19/91 08/15/31 1,540,390 28 29 1/14/91 1/1/21 1/14/91 1/01/21 30 31 32 830,307,509 55,704,366 33 FERC FORM NO.1 (ED.12-96)Page 257 Name of Respondent This Report Is:Date of Report Year of Report I (1)An Original (Mo,Da,Yr)2001ldahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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. Line Class and Series of Obligation,Coupon Rate Principal Amount Total expense, No.(For new issue,give commission Authorization numbers and dates)Of Debt issued Premium or Discount (a)(b)(c) 1 Pollution control Revenue Bonds 2 8.30%Valmy due 2014 49,800,000 2,235,221 3 4 6.05%Series 96A due 2026 68,100,000 571,895 5 471,252 D 6 7 Series 96B due 2026 24,200,000 124,587 8 9 10 Series 96C due 2026 24,000,000 123,561 11 12 Port of Morrow Variable due 2027 4,360,000 188,545 13 14 Subtotal Account 221 927,460,000 14,333,674 15 16 Account 224: 17 Other Long-Term Debt 18 19 Bond Guarantee -American Falls 21,425,000 20 21 Bond Guarantee -American Falls 19,885,000 22 23 Note Guarantee -Milner Dam 11,700,000 24 REA Notes 1,914,184 25 Subtotal Account 224 54,924,184 26 27 Account 222 -Reacquired Bonds 28 Account 223 -Advances from Associated Companies 29 30 31 32 33 TOTAL 982,384,184 14,333,674 FERC FORM NO.1 (ED.12-96)Page 256.1 Name of Respondent This Report is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, LONG-TERM DEBT (Account 221,222,223 and 224)(Continued) 10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years. 11.Explain any debits and credits other than debited to Account 428,Amortization and Expense,or credited to Account 429,Premium on Debt -Credit. 12.In a footnote,give explanatory (details)for Accounts 223 and 224 of net changes during the year.With respect to long-term advances,show for each company:(a)principal advanced during year,(b)interest added to principal amount,and (c)principle repaid during year.Give Commission authorization numbers and dates. 13.If the respondent has pledged any of its long-term debt securities give particulars (details)in a footnote including name of pledgee and purpose of the pledge. 14.If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of year,describe such securities in a footnote. 15.If interest expense was incurred during the year on any obligations retired or reacquired before end of year,include such interest expense in column (i).Explain in a footnote any difference between the total of column (i)and the total of Account 427,interest on Long-Term Debt and Account 430,Interest on Debt to Associated Companies. 16.Give particulars (details)concerning any long-term debt authorized by a regulatory commission but not yet issued. AMORTIZATION PERIOD Uutstanding.LineNominalDateDateof(Total amount outstanainhewithout Interest for Year of Issue Maturity Date From Date To reductionreosrpamoenntsId by Amount No. (d)(e)(f)(g)Îh (i) 1 12/20/84 12/01/14 12/20/84 12/01/14 49,800,000 4,133,400 2 3 07/25/96 07/15/26 07/25/96 07/15/26 68,100,000 4,120,050 4 5 6 07/25/96 07/15/26 07/25/96 07/15/26 24,200,000 704,806 7 8 9 07/25/96 07/15/26 .07/25/96 .07/15/26 24,000,000 697,964 10 11 5/17/00 2/1/27 '5/17/00 2/1/07 4,360,000 176,842 12 13 797,460,000 55,664,927 14 15 16 17 18 03/01/90 19 20 4/26/00 2/1/25 19,885,000 21 22 02/10/92 11,700,000 23 1,262,509 39,439 24 32,847,509 39,439 25 26 27 28 29 30 31 32 830,307,509 55,704,366 33 FERC FORM NO.1 (ED.12-96)Page 257.1 Name of Respondent This Report is:Date of Report Year of Report (1)_X An Original (Mo,Da,Yr) Idaho Power Company (2)A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTE DATA Schedule Page:256 Line No.:3 Column:h The 6.93%series was redeemed in November 2001. Schedule Page:256 Line No.:28 Column:h The 9.52 Series was redeemed in December of 2001. Schedule Page:256 Line No.:30 Column:c When redeemed the unamortized debt associated with this series was transferred to be part of the new 6.60%First Mortgage Bond.This series was redeemed January of 2001. FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES 1.Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals.Include in the reconciliation,as far as practicable,the same detail as furnished on Schedule M-1 of the tax return for the year.Submit a reconciliation even though there is no taxable income for the year.Indicate clearly the nature of each reconciling amount. 2.If the utility is a member of a group which files a consolidated Federal tax return,reconcile reported net income with taxable net income as if a separate return were to be field,indicating,however,intercompany amounts to be eliminated in such a consolidated return.State names of group member,tax assigned to each group member,and basis of allocation,assignment,or sharing of the consolidated tax among the group members. 3.A substitute page,designed to meet a particular need of a company,may be used as Long as the data is consistent and meets the requirements of the above instructions.For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote. Line Particulars (Details)Amount No.(a)(b) 1 Net income for the Year (Page 117)78,238,019 4 Taxable Income Not Reported on Books 5 23 171,413 6 7 8 9 Deductions Recorded on Books Not Deducted for Return 10 -144 964 017 12 13 14 Income Recorded on Books Not Included in Return 15 68 827,862 16 17 18 19 Deductions on Return Not Charged Against Book Income 20 -584,340 21 22 23 24 25 26 27 Federal Tax Net Income 28 Show Computation of Tax:-111,798,107 29 Tenative Federal Tax ($111,798,107)@ 35%-39,129,337 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (ED.12-96)Page 261 Nameof Respondent ThisRepodis:DateofRepon YearofRepon (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:261 Line No.:5 Column:b Construction advance $-2,642,752 CIAC as taxable inc to closed plant 23,634,684 Avoided Cost int cap 4,264,570 CIAC as Taxsable inc to 107 -599,899 Dark fiber contracts -489,078 Dark fiber contracts -199,234Royaltyincome109,150 CIAC Meridian Gold -64,006 CIAC Micron-dram -760,710 Seattle City Light -81,312 Total $23,171,413 Schedule Page:261 Line No.:10 Column:b Total Fed and state taxes deducted $49,820,296 Bad Debt Expense 102,546 Gain/Loss on Reaguired Debt 864,226 SFAS 112 Post-Employment ben 341,569 Overaccrued Vacation -96,497PrinciplePortion-airplane lease 185,200 Directors Fees Deferred 280,903 Pension Accrual -5,212,080 Meals 50%limitations 400,000 Milner falling water 264,100 Amort of account 114 -22,723 Oregon property tax adj -33,265 NonVeba Pen&Ben -68,713 PCA expense deferral -169,717,818 Post retiree benefit FAS106 544,800 Sun Valley facility -rev amort 12,328 Restricted stock plan-comp -113,038 Other employee LT def comp 255,212 Bonus Deferral -13,591,055 SEC plan net insurance costs -470,277 Unrealized gain/loss rabbi trust 7,230 Nondeductible political exp 553,784 SEC plan benefit accrual 791,449 Nondeductible fines &penalities 1,005 Nondeductible political expense 100,000 Startup &organization costs -66,728 Cont liabilty -marketing activity -10,982,242 Donations not deducted this yr 885,771 Total $-144,964,017 FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:261 Line No.:15 Column:b Gain on sale of BOC $31,970IPUCROEamort5,096,756 Reverse equity earings of subs 6,893,568AllowanceforOFUDC752,108 Allowance for BFUDC 3,736,839 SEC plan and COLI-proceeds 1,032,912Marktomarketenergytrading51,283,709 Total $68,827,862 Schedule Page:261 Line No.:20 Column:b VEBA post retirement benefit $750,189DeprfortaxGTorLTbook-16,579,175 Conservation programs -6,060,878Nevadaoperatingpropertytax30,096 Removal costs 938,896Repairallowance8,000,000Oregonexcesspwrsupply14,865,625 ST tax non deducted prior ret 82,318 AM Falls falling water -47,638Gain/loss reaquired debt 864,353 ST tax audit settlements -456,051Meridiancontractbuyout-341,602Reorganizationcosts-755,053Misc186adjustments-221,635Softwarecostsmisc-101 4,826,594Softwarecostsmisc-107 -2,826,594SoftwarecostsIndus-101 122,337SoftwarecostsIndus-107 -112,142 FERC order 2000 costs 740,085 Software costs CIS-101 1,000,000Photovoltaicstartupcosts-23,808 R &D deduct-101 -509,673 R &D deduct-107 6,509,673Incrementalsecuritycosts16,453 COLI tax adj from books -452,335Oregonnonopproperty107Depradjnonop-other property 48,853Divpaiddedpubutility79,000StateincometaxdedonFedret-11,072,335 Total $-584,340 FERC FORM NO.1 (ED.12-87)Page 450.1 Name of Respondent This Report is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TATES ACCRUED,PREPAID AND CHAHGED 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 Kind of Tax BALANCE AT BEGINNING OF YEAR C aresed aieds Adjust-No.(See instruction 5)I axes Accrued Prepaid I axes Dunng During ments(Account 236)(Include in Account 165)Year Year (a)(b)(c)(d)(e)(f) 1 Federal: 2 Income -1,229,151 -42,380,713 -27,585,255 3 Social Security -(FOAB)-5,144 8,764,405 8,759,261 4 Unemployment -2,589 109,258 107,391 5 Environmental 1,090 -1,090 6 Subtotal Federal -1,235,794 -33,508,140 -18,718,603 7 8 State of Idaho: 9 Property 5,568,127 12,011,964 11,980,882 10 Income 139,650 -11,484,298 -4,974,730 11 KWH 96,847 1,263,331 1,264,741 12 Unemployment -17,757 93,321 75,564 13 Regulatory Commission 1,663,507 1,663,507 14 Motor Vehicle License 379 379 15 Business License -Sho Ban 150 150 150 16 Subtotal Idaho 5,786,867 150 3,548,354 10,010,493 17 18 State of Oregon 19 Property 998,785 2,031,409 2,064,782 20 income 7,289 -840,813 -873,148 21 Regulatory Commission 96,411 96,411 22 Unemployment 1,784 24,334 26,118 23 Franchise 105,063 447,970 440,767 24 Subtotal Oregon 114,136 998,785 1,759,311 1,754,930 25 26 State of Montana: 27 Property 40,018 83,721 81,921 28 Subtotal Montana 40,018 83,721 81,921 29 30 State of Nevada: 31 Property 226,939 453,877 937,851 952,899 32 Unemployment 61 61 33 Mountain City License 34 Elko County Franchise 2,942 2,354 35 Regulatory Commission 7,533 7,533 36 Business Tax 100 100 37 Subtotal Nevada 226,939 453,877 948,487 962,947 38 39 40 41 TOTAL 6,183,217 1,452,812 -35,240,282 -4,909,279 FERC FORM NO.1 (ED.12-96)Page 262 Name of Respondent This Re ort Is:Date of Report Year of Report Idaho Power Company ¯A R u malssion /0 2a,6 Dec.31,2001 TAXES ACCF UED,PREPAID AND CHARGED DUHING 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 (l)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 (l)the taxes charged to utility plant or other balance sheet accounts. 9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax. BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line (Taxes accrued PrepaidTaxes Electric Extraordinary items Adjustments to Ret.Other NoAccount236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439) (g)(h)(i)(j)(k)(I) -16,024,609 -52,618,236 10,237,523 2 8,764,405 3 -722 109,258 4 -1,090 5 -16,025,331 -43,744,573 10,236,433 6 7 8 5,600,298 12,011,964 9 -6,369,918 -13,293,049 1,808,751 10 95,437 1,263,331 11 93,321 12 1,663,507 13 379 14 150 150 15 -674,183 150 1,739,603 1,808,751 16 17 18 1,032,158 2,031,409 19 39,624 -904,991 62,371 20 96,411 21 24,334 22 112,265 447,970 23 151,889 1,032,158 1,695,133 62,371 24 25 26 41,820 83,721 27 41,820 83,721 28 29 30 265,787 483,973 937,851 31 61 32 33 588 1,120 1,822 34 7,533 35 100 36 266,375 483,973 946,665 1,822 37 38 39 40 -15,067,246 1,516,281 -47,413,837 12,171,748 41 FERC FORM NO.1 (ED.12-96)Page 263 'Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 TATES ACCRUED,PREPAID AND CHAHGED 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 i Kind of Tax BALANCE AT BE3|NNING OF YEAR I C aresed I aXg 'Adjust- No.(See instruction 5)I axes Accrued Prepaid I axes Dur ng During ments(Account 236)(Include in Account 165)Year Year(a)(b)(c)(d)(e)(f) 1 State of Wyoming 2 Corporate License 3,641 3,641 3 Property 608,138 1,174,431 1,195,353 4 Subtotal Wyoming 608,138 1,178,072 1,198,994 5 6 misc states franchise -300 -38,954 -39,254 7 8 Other States Income 643,213 -218,952 -160,707 9 Payroll Adjustment -8,992,181 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 6,183,217 1,452,812 -35,240,282 -4,909,279 FERC FORM NO.1 (ED.12-96)Page 262.1 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TAXES ACCF UED,PREPAID AND CHARGED DUHING 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 pendingtransmittalofsuchtaxestothetaxingauthority. 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 409.1pertainingtoelectricoperations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments andamountschargedtoAccounts408.2 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(Taxes accrued Prepaid Taxes Electric Extraordinary Items 'Adjustments to Ret.Other No.Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439) (g)(h)(i)(j)(k)(I) 3,641 2 587,216 1,174,431 3 587,216 1,178,072 4 5 -38,954 6 7 584,968 -281,323 62,371 8 -8,992,181 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 -15,067,246 1,516,281 -47,413,837 12,171,748 41 FERC FORM NO.1 (ED.12-96)Page 263.1 This Page Intentionally Left Blank Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTE DATA Schedule Page:262 Line No.:2 Column:I Account 409.2 Schedule Page:262 Line No.:5 Column:I Account 184 Schedule Page:262 Line No.:10 Column:I Account 409.2 Schedule Page:262 Line No.:20 Column:I Account 409.2 Schedule Page:262 Line No.:34 Column:I Account 184 Schedule Page:262.1 Line No.:8 Column:I Account 409.2 FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Re ort is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 ACCUMULATED DEFERRED INVESTMENT TAX GREDITS (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. Line Account 'Balance at Beginning Allocations to N Subd v sions of Year Deferred for Year Current Year's Income Adjustments a (b)Account No.I Amount Account No.Amount(c)(d)(e)(f)(9) 1 Electric Utility 2 3% 3 4%2,182,042 161,68C 4 7% 5 10%44,675,466 2,199,65E 6 1,531,006 25,05 7 17,661,365 255 5,134,669 411 782,23 8TOTAL 66,049,879 5,134,669 3,168,62 9 Other (List separately and show 3%,4%,7%, 10%and TOTAL) 10 Line 6 col A 11% 11 Line 7 12 State of Idaho 17,661,365 411 5,134,669 411 782,23 13 adjustment to 1997 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO.1 (ED.12-89)Page 266 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ACCUMULATED D FERRED INVESTMENT TAX CREDITS (Account 255)(continued) Balance at End Average Period ADJUSTMENT EXPLANATION LineofYearofAllocationNotoIncome 2 2,020,362 13.50 3 4 42,475,810 20.31 5 1,505,952 61.11 6 22,013,798 22.58 7 68,015,922 8 10 11 22,013,798 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 FERC FORM NO.1 (ED.12-89)Page 267 This Page Intentionally Left Blank Name of Respondent This Re ort is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, O HER DEFFERED CREDITS (Account 253) 1.Report below the particulars (details)called for concerning other deferred credits. 2.For any deferred credit being amortized,show the period of amortization. 3.Minor items (5%of the Balance End of Year for Account 253 or amounts less than $10,000,whichever is greater)may be grouped by classes. Line Description and Other Balance at DEBITS Balance at No.Deferred Credits Beginning of Year Contra Amount Credits End of Year Account(a)(b)(c)(d)(e)(f) 1 GST Bankruptcy 658,120 400 658,120 2 3 Customer Level Pay 1,826,578 142 1,866,795 2,119,135 2,078,918 4 5 US Airforce Photovoltaic Generator 37,135 142 33,112 70,247 6 7 Nez Perce Settlement 1,625,000 1823 1,625,000 8 9 Security Plan 19,026,550 232 2,420,551 3,212,000 19,817,999 10 11 Milner Falling Water 2,136,457 401 264,100 2,400,557 12 13 Postretirement Benefits 3,040,040 231 29,939 3,010,101 14 15 Benefit Plan -Minimum Liability 7,338,482 1,344,014 8,682,496 16 17 Pathnet 259,075 234 259,075 18 19 Point to Point Transmission Study 409,000 131 1,385,783 1,513,190 536,407 20 21 FTV 2,266,666 234 2,266,666 22 23 Albertsons 112,000 234 112,000 24 25 Twin Falls School 87,234 234 87,234 26 27 Directors Deferred Compensabon 2,684,651 232 185,960 466,862 2,965,553 28 29 FASB 133 Mark to Market 1823 805,043,344 812,296,822 7,253,478 30 31 Minor items -other 2,962 Various 5,884 2,922 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL 41,509,950 815,946,351 821,252,157 46,815,756 FERC FORM NO.1 (ED.12-94)Page 269 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ACCUMULATED DEFERRED INCOME TAXES -ACCELERATED AMORTIZATION PROPER Y (Account 281) 1.Report the information called for below concerning the respondent's accounting for deferred income taxes rating to amortizable property. 2.For other (Specify),include deferrals relating to other income and deductions. CHANGES DURINGYEAR Line Account Balance at No.Beginning of Year Amounts Debited Amounts Credited to Account 410.1 to Account 411.1 (a)(b)(c)(d) 1 Accelerated Amortization (Account 281)(g 3 Defense Facilities 4 Pollution Control Facilities 5 Other 6 7 8 TOTAL Electric (Enter Total of lines 3 thru 7) I 10 Defense Facilities 11 Pollution Control Facilities 12 Other 13 14 15 TOTAL Gas (Enter Total of lines 10 thru 14) 16 17 TOTAL (Acct 281)(Total of 8,15 and 16) 19 Federal Income Tax 20 State Income Tax 21 Local Income Tax NOTEL ERC FORM NO.1 (ED.12-96)Page 272 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ACCUMULATED DEFERRED INCOW E TAXES _ACCELERATED AMORTIZATION PROPERTY (Account 281)(Continued) 3.Use footnotes as required. CHANGES DURING YEAR ADJUSTMENTS Amounts Debited Amounts Credited Debits Credits Balance at Line to Account 410.2 to Account 411.2 Account Amount Account Amount End of Year No. Credited Debited(e)(f)(g)(h)(¡)Û)(k) 3 4 5 6 7 8 10 11 12 13 14 15 16 17 19 20 21 NOTES (Continued) F ERC FORM NO.1 (ED.12-96)Page 273 Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 ACCUMULATE 3 DEFFERED INCOME TAXES -OTl-ER PROPERTY (Account 282) 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 DURINGYEARLineAccountBalanceat No.Beginning of Year Amounts Debited Amounts Credited to Account 410.1 to Account 411.1 (a)(b)(c)(d) 1 Account 282 2 Electric 233,693,556 13,981,611 12,259,553 3 Gas 4 Other than Liberalized Depr 229,072,665 -967,990 138,135 5 TOTAL (Enter Total of lines 2 thru 4)462,766,221 13,013,621 12,397,688 6 Non-Operating Property 231,471 7 8 9 TOTAL Account 282 (Enter Total of lines 5 thru 462,997,692 13,013,621 12,397,688 11 Federal Income Tax 387,428,118 12,510,883 12,412,787 12 State Income Tax 75,669,574 502,738 -15,099 13 Local Income Tax NOTES FERC FORM NO.1 (ED.12-96)Page 274 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ACCUMULATED DEFERRED INCOlvE TAXES -OTHER PROPERTY (Account 282)(Continued) 3.IJse footnotes as required. CHANGES DURI NG YEAR ADJUSTMENTS Amounts Debited Amounts Credited Debits Credits Balance at Line to Account 410.2 to Account 411.2 Account Amount Account Amount End of Year No. Credited Debited(e)(f)(g)(h)(¡)(!)(k) 235,415,61A 2 3 182 9,625,806 182 5,906,09E 224,246,82E 4 9,625,80E 5,906,09E 459,662,442 5 19,634 1,232 249,872 6 7 8 19,634 1,233 9,625,80E 5,906,09E 459,912,315 9 16,40C 6,340,441 5,545,187 386,747,36C 11 3,234 1,232 3,285,367 360,91C 73,264,956 12 13 NOTES (Continued) FERC FORM NO.1 (ED.12-96)Page 275 This Page Intentionally Left Blank Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTE DATA Schedule Page:274 Line No.:4 Column:b Col B Col C Col D Col G Col H Col I Col J Col KRepair899,185 169,200 729,985 Bridger 836,857 102,400 734,457 N Valmy 1,192,766 76,500 1,116,266 FERC 6,687,671 337,000 7,024,671Indus28,204 -28,204 0 CIS 5,503,684 -5,503,684 0 CIAC -4,697,005 370,719 -209,965 -4,116,321Software724,675 -24,675 .700,000 R &D 4,344,980 3,880,854 8,225,834 FASB 109 213,551,648 182 9,625,809 182 5,906,098 209,831,937 Total 229,072,665 -967,990 138,135 9,625,809 5,906,098 224,246,829 FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ACCUMULATED DEFFERED INCOME TAXES -JTHER (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. L 1Forocohen3pecify),inAcluadedeferralsrelatingtootheri 2 Electric 3 Bald Mountain 14,555 26 4,910 4 Meridian buyout contracts 455,664 1,196 136,694 5 Weatherization grants -115,100 6 Ferc Order 144A -928,137 7 8 Other 65,159,728 106,100,174 36,689,352 9 TOTAL Electric (Total of lines 3 thru 8)64,701,810 106,101,396 36,715,856 I 11 12 13 14 15 16 17 TOTAL Gas (Total of lines 11 thru 16) 18 Other 518,909 19 TOTAL (Acct 283)(Enter Total of unes 9,17 and 18)65,220,719 106,101,396 36,715,856 21 Federal Income Tax 53,959,234 88,216,962 30,013,619 22 State Income Tax 11,261,484 17,884,434 6,702,238 23 Local Income Tax NOTES FERC FORM NO.1 (ED.12-96)Page 276 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ACCUMULATED DEFERRED INCOMETAXES -OTHEH (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.IJse footnotes as required. CHANGES DURING YEAR ADJUSTMENTS Amounts Debited Amounts Credited Debits Credits Balance at Line to Account 410.2 to Account 411.2 Account Amount Account Amount End of Year No.Credited Debited(e)(f)(g)(h)(i)(j)(k) 9,671 3 320,166 4 115,100 5 -928,137 6 7 182 &21 1,343,503 182 &186 814,162 134,041,209 8 1,343,503 814,162 133,558,009 9 11 12 13 14 15 16 17 -979 45,487 472,443 18 -979 45,487 1,343,503 814,162 134,030,452 19 -764 35,641 1,114,313 675,555 111,687,414 21 -215 9,845 229,190 138,607 22,343,037 22 23 NOTES (Continued) FERC FORM NO.1 (ED.12-96)Page 277 This Page Intentionally Left Blank Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubrnission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:276 Line No.:8 Column:b Col B Col C Col D Col G Col H Col I Col J Col K Reg Dbt 1,802,548 -24,249 346,005 1,432,295 Cons Prg 13,560,993 -783,789 1,639,537 11,137,666 PCA Def 47,188,671 100,664,121 34,248,182 113,604,610 PV Cost 38,260 97 9,561 28,794 Post Emp 875,491 2,193 218,783 658,902 Reorg cost 1,484,187 3,520 304,593 1,183,114Security6,454 6,454 FERC order 478,809 713 478,096 Excess Pwr 5,753,019 -78,022 5,831,041 Mkt secur 209,578 186 1,313,503 211 491,811 216 322,351 -319,763 Total 65,159,728 106,100,174 36,689,352 1,313,503 814,162 134,041,209 Schedule Page:276 Line No.:18 Column:b Col B Col E Col F Col K Advance coal royalities 518,208 1,852 45,565 474,495 Oregon n.on-op prop tax 701 5 -78 784 Unrealized gain/loss -2,836 -2,836 Total 518,908 -979 45,487 472,443 FERC FORM NO.1 (ED.12-87)Page 450 This Page Intentionally Left Blank Name of Respondent This Report Is:Date of Report Year of Report Idaho Power Company (1)An Original (Mo,Da,Yr)Dec.31,2001 (2)A Resubmission 04/30/2002 Ol HER REGULATORY LIABILITIES (Account 254) 1.Reporting below the particulars (Details)called for concerning other regulatory liabilities which are created through the rate-making actions of regulatory agencies (and not includable in other amounts) 2.For regulatory Liabilities being amortized show period of amortization in column (a). 3.Minor items (5%of the Balance at End of Year for Account 254 or amounts less than $50,000,whichever is Less)may be grouped by classes. Line Description and Purpose of DEBITS Balance at No.Other Regulatory Liabilities Account Amount Credits End of Year Credited (a)(b)(c)(d)(e) 2 Idaho 1999 -NEEA (Nw energy efficiency act)131 1,190,711 3 431 708 240,457 3,467,947 4 5 Idaho 1999 -Ag choices 1823 12,954 197 6 254 48 7 8 Boise Operation Center 401 31,650 9 163 320 157,187 10 11 Unfunded Accumulated Deferred Income Tax 190 696,533 1,756,344 41,289,868 12 13 BPA Credit-Residential -Idaho 142 1,305,614 1,901,049 595,435 14 15 BPA Credit -Farm -Idaho 142 267,420 608,840 341,420 16 17 BPA Credit -Conservation 142 147,076 203,151 56,075 18 19 Misc (2)142 63,046 95,577 32,532 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL 3,716,080 4,805,615 45,940,464 FERC FORM NO.1 (ED.12-94)Page 278 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, E.ECTRIC 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 increases or decreases from previous year (columns (c),(e),and (g)),are not derived from previously reported figures,explain any inconsistencies in a footnote. Line Title of Account OPERATING REVENUES No.Amount for Year Amount for Previous Year (a)(b)(c) 1 Sales of Electricity 2 (440)Residential Sales 260,251,206 225,336,243 3 (442)Commercial and Industrial Sales 4 Small (or Comm.)(See Instr.4)233,620,438 204,641,842 5 Large (or Ind.)(See Instr.4)154,317,682 133,171,352 6 (444)Public Street and Highway Lighting 2,419,039 2,207,136 7 (445)Other Sales to Public Authorities 8 (446)Sales to Railroads and Railways 9 (448)Interdepartmental Sales 10 TOTAL Sales to Ultimate Consumers 650,608,365 565,356,573 11 (447)Sales for Resale 219,966,420 229,985,643 12 TOTAL Sales of Electricity 870,574,785 795,342,216 13 (Less)(449.1)Provision for Rate Refunds -1,823,627 -4,474,516 14 TOTAL Revenues Net of Prov.for Refunds 872,398,412 799,816,732 15 Other Operating Revenues 16 (450)Forfeited Discounts 17 (451)Miscellaneous Service Revenues 3,255,111 2,831,525 18 (453)Sales of Water and Water Power 19 (454)Rent from Electric Property 17,954,524 19,620,357 20 (455)Interdepartmental Rents 21 (456)Other Electric Revenues 18,703,506 13,393,150 22 23 24 25 26 TOTAL Other Operating Revenues 39,913,141 35,845,032 27 TOTAL Electric Operating Revenues 912,311,553 835,661,764 FERC FORM NO.1 (ED.12-96)Page 300 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, E.ECTRIC OPERATING REVENUES (Account 400) 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 basis of classification in a footnote.) 5.See pages 108-109,important Changes During Year,for important new territory added and important rate increase 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. MEGAWATT HOURS SOLD AVG.NO.CUSTOMERS PER MONTH Line Amount for Year Amount for Previous Year Number for Year Number for Previous Year No. (d)(e)(f)(g) 4,306,996 4,392,484 331,275 323,461 2 3 4,772,190 5,368,470 66,646 64,834 4 3,924,637 4,808,100 115 112 5 27,202 29,334 255 202 6 7 8 9 13,031,025 14,598,388 398,291 388,609 10 2,387,206 4,528,800 11 15,418,231 19,127,188 398,291 388,609 12 13 15,418,231 19,127,188 398,291 388,609 14 Line 12,column (b)includes $-7,424,569 of unbilled revenues. Line 12,column (d)includes -409,067 MWH relating to unbilled revenues FERC FORM NO.1 (ED.12-96)Page 301 This Page Intentionally Left Blank Name of Respondent This Report is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SALES OF ELECTRICITY BY RATE SCHEDULES 1.Report below for each rate schedule in effect during the year the MWH of electricity sold,revenue,average number of customer,average Kwh per customer,and average revenue per Kwh,excluding date for Sales for Resale which is reported on Pages 310-311. 2.Provide a subheading and total for each prescribed operating revenue 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. Line Number and litle of Hate schedule MWh Sold Hevenue Average NUmber I KWh of Sales ne er No-(a)(b)(c)of Cus omers Per stomer 1 440 -ResidentialSales: 2 01 -Residential 4,496,779 263,766,849 331,256 13,575 0.0587 3 03 -Residential-Mastered Metere 3,657 234,458 19 192,474 0.0641 4 15 -Dusk to dawn lighting 2,516 659,206 0.2620 5 Unbilled Revenues -195,956 -4,409,308 0.0225 6 Total 440 4,306,996 260,251,205 «331,275 13,001 0.0604 7 8 442-Commercial &Industrial Sales 9 07 -General service 311,254 21,979,823 33,157 9,387 0.0706 10 09 -General service 3,161,833 140,457,813 17,081 185,108 0.0444 11 10 -Large power winter service 90 7,304 4 22,500 0.0812 12 11 -General service 235 14,899 21 11,190 0.0634 13 12 -General service 6,128 242,427 27 226,963 0.0396 14 15 -Dusk to dawn lighting 3,848 912,028 0.2370 15 19 -Uniform rate contracts 2,294,562 82,095,223 111 20,671,730 0.0358 16 21 -Interruptible irrigation 4 139 1 4,000 0.0348 17 22 -Limited use Prairie Power 7 910 4 1,750 0.1300 18 24 -Irrigation Pumping 1,388,605 70,507,232 15,238 91,128 0.0508 19 25 -Irrigation Pumping -Time of 32,631 1,597,024 108 302,139 0.0489 20 40 -General service 14,364 985,605 1,003 14,321 0.0686 21 Commercial &Industrial &Unbill 1,483,266 69,137,693 0.0466 22 Total 442 8,696,827 387,938,120 66,755 130,280 0.0446, 23 24 444 -Public Street Lighting: 25 40 -General service 681 45,130 58 11,741 0.0663 26 41 -Street lighting 17,813 2,014,593 134 132,933 0.1131 27 42 -Traffic control lighting 8,712 359,988 64 136,125 0.0413 28 Public Lighting -4 -672 0.1680 29 Total 444 27,202 2,419,039y/256 106,258 0.0889 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL Billed 13,440,092 658,032,933 C C 0.0490 42 Total Unbilled Rev.(See Instr.6)-409,067 -7,424,569 V C C 0.0182 43 TOTAL 13,031,025 650,608,364 v C C 0.0499 ERC FORM NO.1 (ED.12-95)Page 304 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 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. Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual Demand (MW) No.(Footnote Affiliations)a s SaÎihe Irenb r DMerahr d (Month N Deman MonthAywCmPemand (a)(b)(c)(d)(e)(f) 1 Raft River Rural Electric RQ V6-44 8.510 8.510 7.235 2 City of Weiser RQ 32 9.025 8.954 8.318 3 4 5 American Electric Power SF WSPP NA NA NA 6 City of Anaheim SF WSPP NA NA NA 7 Aquila Energy Marketing Corp.SF WSPP NA NA NA 8 Aquila Energy Marketing Corp SF WSPP NA NA NA 9 Avista Corp -WWP Div SF WSPP NA NA NA 10 Avista Corp -WWP Div SF WSPP NA NA NA 11 Avista Energy,Inc SF WSPP NA NA NA 12 City of Azusa,Banning,Colton LF 84 NA NA NA 13 Emmett Power Co SF 123 NA NA NA 14 BC Hydro SF WSPP NA NA NA Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED.12-90)Page 310 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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 allnon-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 underwhichservice,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 theaveragemonthlybillingdemandincolumn(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,includingout-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 ontheLast-line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page401,iine 24. 10.Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Sold Demand Charges Energy Charges Other Charges Total ($)Line ($)($)($)(h+i+;)No. (9)(h)(i)(j)(k) 38,823 118,096 822,464 2,250 942,810 1 51,418 358,483 1,028,358 570 1,387,411 2 3 4 52,225 15,533,406 15,533,406 5 2,879 389,428 389,428 6 30,400 4,712,000 4,712,000 7 53 11,350 11,350 8 30,400 4,833,600 4,833,600 9 895 108,297 108,297 10 2,216 208,330 208,330 11 25,896 760,126 760,126 12 731 32,153 32,153 13 6,000 402,000 402,000 14 90,241 476,579 1,850,822 2,820 2,330,221 2,296,965 4,121,250 213,514,949 0 217,636,199 2,387,206 4,597,829 215,365,771 2,820 219,966,420 FERC FORM NO.1 (ED.12-90)Page 311 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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. ILine Name of Company or Public Authority Statistical FERC Rate Avera e Actual Demand (MW) No.(Footnote Affiliations)a s Sach uu br DMerahr d (Monthi N Demant Month y CP emand (a)(b)(c)(d)(e)(f) 1 BC Hydro SF WSPP NA NA NA 2 Bonneville Power Administration SF WSPP NA NA NA 3 Bonneville Power Administration SF WSPP NA NA NA 4 California Power Exchange SF -NA NA NA 5 El Paso Merchant Energy,L.P.SF WSPP NA NA NA 6 Enron Power Marketing SF WSPP NA NA NA 7 Enron Power Marketing SF WSPP NA NA NA 8 Eugene Water &Electric Board SF WSPP NA NA NA 9 Idacorp Energy,LP SF WSPP NA NA NA 10 MidAmerican Energy Corp SF WSPP NA NA NA 11 Montana Power Trading &Marketing SF WSPP NA NA NA 12 Morgan Stanley Capital Group SF WSPP NA NA NA 13 Oregon Trail Electric Coop IF V6RS3 NA NA NA 14 """OS 134 NA NA NA Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED.12-90)Page 310.1 'Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2 1IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,00 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 allnon-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 averagemonthlycoincidentpeak(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 ontheLast-line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page401,iine 24. 10.Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Total ($)Line Sold Demand Charges Energy harges Other harges (h+i+j)No. (g)(h)(i)(j)(k) 3,665 300,567 300,567 1 2,000 130,000 130,000 2 2,480 202,025 202,025 3 100 35,000 35,000 4 30,800 5,944,400 5,944,400 5 489,150 70,567,965 70,567,965 6 36 7 288 51,070 51,070 8 1,010,861 91,681,945 91,681,945 9 175 1,488 1,488 10 13 10,099 10,099 11 55,900 1,949,187 1,949,187 12 48,065 953,532 953,532 13 6,551 128,772 128,772 14 90,241 476,579 1,850,822 2,820 2,330,221 2,296,965 4,121,250 213,514,949 0 217,636,199 2,387,206 4,597,829 215,365,771 2,820 219,966,420 / FERC FORM NO.1 (ED.12-90)Page 311.1 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SALES FOR RESALE (Account 4,7) 1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than power exchanges during the year.Do not report exchanges of 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. Line Name of Company or Public Authority Statistical FERC Rate Avera e 'Actual Demand (MW) No.(Footnote Affiliations)a s -Sache Ir$b r DMeonnahr d (MonthI N Deman MonthAymC emand (a)(b)(c)(d)(e)(f) 1 PacifiCorp Inc.SF WSPP NA NA NA 2 Pinnacle West Capital Corp SF WSPP NA NA NA 3 Portland General Electric Co SF WSPP NA NA NA 4 PP&L Montana,LLC SF WSPP NA NA NA 5 Public Service of Colorado SF WSPP NA NA NA 6 Public Service of New Mexico SF WSPP NA NA NA 7 Puget Sound Energy SF WSPP NA NA NA 8 Salt River Project SF WSPP NA NA NA 9 Seattle City of SF WSPP NA NA NA 10 Sierra Pacific Power Co LF 107 NA NA NA 11 Sierra Pacific Power Co SF WSPP NA NA NA 12 Snohomish County PUD SF WSPP NA NA NA 13 Tacoma Power SF WSPP NA NA NA 14 Tillamook Peoples Utility District SF -NA NA NA Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED.12-90)Page 310.2 Name of Respondent This Re rt Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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 allnon-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 reportingyears.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 TariffNumber.On separate Lines,List all FERC rate schedules or tariffs underwhichservice,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 theaveragemonthlybillingdemandincolumn(d),the average monthly non-coincident peak (NCP)demand in column (e),and the averagemonthlycoincidentpeak(CP) demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximummeteredhourly(60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minuteintegration)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,includingout-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 ontheLast-line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page401,iine 24. 10.Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Sold Demand Charges Energy Charges I Other Charges Total ($)Line ($)($)($)(h+i+j)No. (9)(h)(i)(j)(k) 1,610 177,740 177,740 1 100 3,000 3,000 2 I 541 114,975 114,975 3 525 49,700 49,700 4 35 8,000 8,000 5 393 24,800 24,800 6 903 86,367 86,367 7 1,499 81,554 81,554 8 170 28,440 28,440 9 31,200 6,015,606 6,015,606 10 24 1,440 1,440 11 345 41,575 41,575 12 325 42,550 42,550 13 50 3,850 3,850 14 90,241 476,579 1,850,822 2,820 2,330,221 2,296,965 4,121,250 213,514,949 0 217,636,199 2,387,206 4,597,829 215,365,771 2,820 219,966,420 FERC FORM NO.1 (ED.12-90)Page 311.2 Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SALES FOR RESALE (Account 4<7) 1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than power exchanges during the year.Do not report exchanges of 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. Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW) No (Footnote Affiliations)Classifi-Schedule or Monthly Billing Avera e Avera cation Tariff Number Demand (MW)Monthly NC Demaru Monthly CP emand (a)(b)(c)(d)(e)(f) 1 Transalta Energy Marketing SF WSPP NA NA NA 2 Utah Assoc Mun Power System LF 75 55.667 NA NA 3 Utah Municipal Power Agency LF 75 -0.583 NA NA 4 Washington City of LF 74 10.333 NA NA 5 6 OS Sales:Non-firm sales 7 8 9 10 11 12 13 14 Subtotal RQ 0 0 0 Subtotal non-RQ 0 0 0 Total 0 0 0 FERC FORM NO.1 (ED.12-90)Page 310.3 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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 allnon-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the natureoftheserviceinafootnote. AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reportingyears.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 TariffNumber.On separate Lines,List all FERC rate schedules or tariffs underwhichservice,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 theaveragemonthlybillingdemandincolumn(d),the average monthly non-coincident peak (NCP)demand in column (e),and the averagemonthlycoincidentpeak(CP) demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximummeteredhourly(60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minuteintegration)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,includingout-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 ontheLast-line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page401,iine 24. 10.Footnote entries as required and provide explanations following all required data. MegaWatt Hours REVENUE Total ($)LineSoldDemandChargesEnergyChargesOtherCharges(h+i+j)I No.($)($)($) (g)(h)(i)(j)(k) 175 15,025 15,025 1 398,945 3,507,000 6,946,277 10,453,277 2 -331 -36,750 69,159 32,409 3 58,677 651,000 858,151 1,509,151 4 5 6 7 8 9 10 11 12 13 14 90,241 476,579 1,850,822 2,820 2,330,221 2,296,965 4,121,250 213,514,949 0 217,636,199 2,387,206 4,597,829 215,365,771 2,820 219,966,420 FERC FORM NO.1 (ED.12-90)Page 311.3 Nameof Respondent ThisRepodis:DateofRepon YearofRepon (1)_X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:310 Line No.:1 Column:j Other charges represent a customer charge authorized by Supplement No.7 to rate shcedule FERC NO.42. Schedule Page:310 Line No.:2 Column:j Other charges represent a customer charge authorized by Supplement No.7 to rate schedule FERC No.42. Schedule Page:310 Line No.:12 Column:a Contract expires 9/30/2009 Schedule Page:310.1 Line No.:13 Column:a contract expired 9/30/01 Schedule Page:310.1 Line No.:14 Column:b Represents non-firm sales. Schedule Page:310.3 Line No.:2 Column:a Contract expires 12/31/03 Schedule Page:310.3 Line No.:4 Column:a Contract expires 6/30/02 FERC FORM NO.1 (ED.12-87)Page 450 'Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures,e::plain in footnote. Line Account Amount for Amount forCurrentYearPreviousYearNo(a)(b)(c) 1 1.POWER PRODUCTION EXPENSES WW'.Mi 2 A.Steam Power Generation SW 3 Operation #¶ 4 (500)Operation Supervision and Engineering 1,050,676 1,914,776 5 (501)Fuel 95,371,284 93,934,790 6 (502)Steam Expenses 5,499,015 5,872,113 7 (503)Steam from Other Sources 8 (Less)(504)Steam Transferred-Cr. 9 (505)Electric Expenses 1,445,746 1,359,746 10 (506)Miscellaneous Steam Power Expenses 5,520,974 11,188,983 11 (507)Rents 626,935 588,925 12 (509)Allowances 13 TOTAL Operation (Enter Total of Lines 4 thru 12)109,514,630 114,859,333 14 Maintenance 15 (510)Maintenance Supervision and Engineering 1,871,602 1,641,653 16 (511)Maintenance of Structures 167,964 297,833 17 (512)Maintenance of Boiler Plant 8,734,101 6,759,142 18 (513)Maintenance of Electric Plant 3,464,403 1,816,152 19 (514)Maintenance of Miscellaneous Steam Plant 8,055,570 2,758,799 20 TOTAL Maintenance (Enter Total of Lines 15 thru 19)22,293,640 13,273,579 21 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 &20)131,808,270 128,132,912 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) 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 44 (535)Operation Supervision and Engineering 3,372,540 3,270,213 45 (536)Water for Power 3,208,010 3,842,505 46 (537)Hydraulic Expenses 4,507,941 4,268,910 47 (538)Electric Expenses 1,279,305 1,007,573 48 (539)Miscellaneous Hydraulic Power Generation Expenses 1,723,166 1,677,136 49 (540)Rents 303,528 351,057 50 TOTAL Operation (Enter Total of Lines 44 thru 49)14,394,490 14,417,394 FERC FORM NO.1 (ED.12-93)Page 320 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures,explain in footnote. Line Account Amount for Amount forCurrentYearPreviousYearNo(a)(b)(c) 51 C.Hydraulic Power Generation (Continued)W,WW Tidi 53 (541)Mainentance Supervision and Engineering 1,081,340 945,982 54 (542)Maintenance of Structures 1,010,625 1,146,517 55 (543)Maintenance of Reservoirs,Dams,and Waterways 503,908 756,812 56 (544)Maintenance of Electric Plant 2,047,239 2,571,341 57 (545)Maintenance of Miscellaneous Hydraulic Plant 2,131,428 2,199,123 58 TOTAL Maintenance (Enter Total of lines 53 thru 57)6,774,540 7,619,775 59 TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 &58)21,169,030 22,037,169 60 D.Other Power Generation 61 Operation 62 (546)Operation Supervision and Engineering 168,973 63 (547)Fuel 2,947,157 279,914 64 (548)Generation Expenses 503,585 5,767 65 (549)Miscellaneous Other Power Generation Expenses 326,432 3,030 66 (550)Rents 5,138,643 67 TOTAL Operation (Enter Total of lines 62 thru 66)9,084,790 288,711 68 Maintenance 69 (551)Maintenance Supervision and Engineering 55 70 (552)Maintenance of Structures 14,535 1,418 71 (553)Maintenance of Generating and Electric Plant 260,333 94,079 72 (554)Maintenance of Miscellaneous Other Power Generation Plant 73 TOTAL Maintenance (Enter Total of lines 69 thru 72)274,923 95,497 74 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 &73)9,359,713 384,208 76 (555)Purchased Power 584,209,158 398,648,515 77 (556)System Control and Load Dispatching 743,677 1,305,897 78 (557)Other Expenses -174,120,475 -120,688,043 79 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)410,832,360 279,266,369 80 TOTAL Power Production Expenses (Total of lines 21,41,59,74 &79)573,169,373 429,820,658 81 2.TRANSMISSION EXPENSES 83 (560)Operation Supervision and Engineering 1,951,573 1,845,060 84 (561)Load Dispatching 2,380,097 2,102,551 85 (562)Station Expenses 1,247,486 1,325,032 86 (563)Overhead Lines Expenses 546,695 575,998 87 (564)Underground Lines Expenses 88 (565)Transmission of Electricity by Others 1,521,950 214,729 89 (566)Miscellaneous Transmission Expenses 435,479 192,398 90 (567)Rents 1,323,777 1,450,839 91 TOTAL ODeration (Enter Total of lines 83 thru 90)9,407,057 7,706,607 93 (568)Maintenance Supervision and Engineering 838,863 486,512 94 (569)Maintenance of Structures 262 95 (570)Maintenance of Station Equipment 3,146,988 2,722,766 96 (571)Maintenance of Overhead Lines 2,457,952 1,980,052 97 (572)Maintenance of Underground Lines 98 (573)Maintenance of Miscellaneous Transmission Plant 13,399 99 TOTAL Maintenance (Enter Total of lines 93 thru 98)6,457,464 5,189,330 100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)15,864,521 12,895,937 103 (580)Operation Supervision and Engineering 3,382,658 3,813,807 FERC FORM NO.1 (ED.12-93)Page 321 Name of Respondent This Report is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures,e::plain in footnote. Line Account Amount for Amount forCurrentYearPrevlousYearNo(a)(b)(c) 104 3.DISTRIBUTION Expenses (Continued) 105 (581)Load Dispatching 2,625,877 2,564,464 106 (582)Station Expenses 1,346,156 1,581,950107(583)Overhead Line Expenses 3,777,453 3,707,321108(584)Underground Line Expenses 2,542,445 2,668,978109(585)Street Lighting and Signal System Expenses 373,290 665,475 110 (586)Meter Expenses 4,724,574 3,662,088 111 (587)Customer Installations Expenses 525,628 521,230112(588)Miscellaneous Expenses 3,714,463 4,309,779113(589)Rents 166,530 134,011114TOTALOperation(Enter Total of lines 103 thru 113)23,179,074 23,629,103115Maintenance 116 (590)Maintenance Supervision and Engineering 89,333 93,893 117 (591)Maintenance of Structures 2,162 8,385118(592)Maintenance of Station Equiprnent 2,781,089 3,051,094 119 (593)Maintenance of Overhead Lines 10,872,200 10,136,819 120 (594)Maintenance of Underground Lines 1,383,311 1,521,154 121 (595)Maintenance of Line Transformers 1,669,217 2,185,435122(596)Maintenance of Street Lighting and Signal Systems 66,535 75,437123(597)Maintenance of Meters 1,734,298 1,738,745124(598)Maintenance of Miscellaneous Distribution Plant 208,850 274,492 125 TOTAL Maintenance (Enter Total of lines 116 thru 124)18,806,995 19,085,454 126 TOTAL Distribution Exp (Enter Total of lines 114 and 125)41,986,069 42,714,557 127 4.CUSTOMER ACCOUNTS EXPENSES 128 Operation 129 (901)Supervision 612,115 466,014 130 (902)Meter Reading Expenses 4,293,139 4,697,787 131 (903)Customer Records and Collection Expenses 8,932,866 6,551,273 132 (904)Uncollectible Accounts 3,606,470 1,658,023 133 (905)Miscellaneous Customer Accounts Expenses 2,341 6,849 134 TOTAL Customer Accounts Expenses (Total of lines 129 thru 133)17,446,931 13,379,946 135 5.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 136 Operation 137 (907)Supervision 160,783 92,332138(908)Customer Assistance Expenses 8,275,752 8,094,767 139 (909)Informational and Instructional Expenses 18,251 140,007 140 (910)Miscellaneous Customer Service and Informational Expenses 295,187 539,328 141 TOTAL Cust.Service and Information.Exp.(Total lines 137 thru 140)8,749,973 8,866,434 142 6.SALES EXPENSES 144 (911)Supervision 145 (912)Demonstrating and Selling Expenses 146 (913)Advertising Expenses 147 (916)Miscellaneous Sales Expenses 148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147) 149 7.ADMINISTRATIVE AND GENERAL EXPENSES 151 (920)Administrative and General Salaries 33,743,434 34,636,895 152 (921)Office SuPpliesand Expenses 15,501,063 18,073,014 153 (Less)(922)Administrative Expenses Transferred-Credit 18,801,480 20,549,566 FERC FORM NO.1 (ED.12-93)Page 322 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued) If the amount for previous year is not derived from previously reported figures,e::plain in footnote. Line 'Account Amount for Amount forCurrentYearPreviousYearNo.(a)(b)(c) 154 7.ADMINISTRATIVE AND GENERAL EXPENSES (Continued) 155 (923)Outside Services Employed 5,047,875 4,395,508 156 (924)Property Insurance 2,239,668 1,689,591 157 (925)Injuries and Damages 2,954,301 3,454,966 158 (926)Employee Pensions and Benefits 10,589,654 7,723,227 159 (927)Franchise Requirements 1,575 2,389 160 (928)Regulatory Commission Expenses 3,515,247 4,260,439 161 (929)(Less)Duplicate Charges-Cr. 162 (930.1)General Advertising Expenses 836,839 643,830 163 (930.2)Miscellaneous General Expenses 1,411,712 1,817,408 164 (931)Rents 32,292 37,308 165 TOTAL Operation (Enter Total of lines 151 thru 164)57,072,180 56,185,009 166 Maintenance 167 (935)Maintenance of General Plant 1,269,016 1,709,412 168 TOTAL Admin &General Expenses (Total of lines 165 thru 167)58,341,196 57,894,421 169 TOTAL Elec Op and Maint Expn (Tot 80,100,126,134,141,148,168)715,558,063 565,571,953 NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES 1.The data on number of employees should be reported construction employees in a footnote. for the payroll period ending nearest to October 31,or any 3.The number of employees assignable to the electric payroll period ending 60 days before or after October 31.department from joint functions of combination utilities may 2.If the respondent's payroll for the reporting period be determined by estimate,on the basis of employee equi- includes any special construction personnel,include such valents.Show the estimated number of equivalent employees employes on line 3,and show the number of such special attributed to the electric department from joint functions. 1.Payroll Period Ended (Date)12/28/2001 2.Total Regular Full-Time Employees 1,683 3.Total Part-Time and Temporary Employees 38 4.Total Employees 1,721 FERC FORM NO.1 (ED.12-93)Page 323 This Page Intentionally Left Blank Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER IAccount 565)(Incluaing 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 emergencyenergyfromthirdpartiestomaintaindeliveriesofLFservice).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 allnon-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand(MW) Classifi-Schedule or Monthly Billing Average i AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demant Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 COGENERATION &SMALL POWER 2 Willis and Betty Deveny LU -NA NA NA 3 James B Howell LU -NA NA NA 4 Tamarack Energy Partnership LU -4.942 Mw NA NA 5 Emmett Power Company LU -NA NA NA 6 Mitchell Butte LU -NA NA NA 7 Owyhee Dam LU -NA NA NA 8 Tunnel #1 LU -NA NA NA 9 Reynolds Irrigation District LU -NA NA NA 10 Clifton E Jenson LU -.05Mw NA NA 11 Snake River Pottery LU -NA NA NA 12 White Water Ranch LU -NA NA NA 13 John R LeMoyne LU -NA NA NA 14 David R Snedigar LU -NA NA NA Total FERC FORM NO.1 (ED.12-90)Page 326 Name of Respondent This Report Is:Date of Report Year of Report(1)QX An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 PU ACHA POWEH(Account SSS)(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 (l) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401, line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. POWER EXCHANGES 'COST/SETTLEMENT OF POWERMegaWattHnnre , I ine Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+1)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(I)(m) 697 45,72C 45,720 2 2,23E 133,562 133,562 3 38,147 1,576,498 1,204,73E 2,781,237 4 46,742 1,287,831 1,287,831 5 6,46E 478,997 478,997 6 16,751 1,093,34C 1,093,340 7 7,654 705,804 705,804 8 1,104 76,01C 76,010 9 30C 17,500 7,39C 24,890 10 432 26,994 26,994 11 716 44,86C 44,860 12 52E 29,07C 29,070 13 1,387 88,974 88,974 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 PURCHASED POWER IAccount 565)(Including power excnanges) 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. lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means longer than one year but less than five years. EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc. and any settlements for imbalanced exchanges. OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual De Tiand (MW) Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demant.Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Mud Creek Hydro LU -NA NA NA 2 Rim View Trout Company OS -NA NA NA 3 Curry Cattle Company LU .084Mw NA NA 4 Branchflower Company LU -NA NA NA 5 Black Canyon LU -NA NA NA 6 Jim Knight LU -NA NA NA 7 Sagebrush LU -NA NA NA 8 Fisheries Development DS -NA NA NA 9 Shoshone LU -NA NA NA 10 Shoshone #2 LU -NA NA NA 11 Rock Creek Joint Venture LU -1.732Mw NA NA 12 Box Canyon LU -NA NA NA 13 Briggs Creek LU -NA NA NA 14 JD McCollum LU -NA NA NA Total FERC FORM NO.1 (ED.12-90)Page 326.1 Name of Respondent This Re ort Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PU -tcHA UWEH(Account bbb)(Continued)Ing 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 (1) 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 POWERMegaWattHolirs ,I.ine Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+I)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(I)(m) 292 17,675 17,673 1 1,362 151,27C 151,270 2 586 26,796 16,667 43,463 3 974 62,907 62,907 4 35E 22,722 22,722 5 92E 61,53C 61,530 6 1,094 73,052 73,053 7 921 115,042 115,042 8 1,98E 150,16E 150,168 9 1,94E 125,16E 125,169 10 10,572 552,508 260,602 813,111 11 1,706 105,282 105,282 12 3,75E 235,424 235,424 13 847 57,98E 57,989 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.1 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER lAccount 565)(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 oneyearorless. 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. lU -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. I I I Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) Classifi-Schedule or Monthly Billing Average 'AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demant Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Zions Credit Corp/Mud Creek LU -NA NA NA 2 Vernon Ravenscroft LU -.488Mw NA NA 3 William Arkoosh LU -NA NA NA 4 Clear Springs Food Inc.LU -NA NA NA 5 Koyle Hydro Inc.LU -NA NA NA 6 Kasel &Witherspoon LU -NA NA NA 7 Lateral 10 Ventures LU -NA NA NA 8 Crystal Springs Hydro LU -NA NA NA 9 Pigeon Cove Power LU -1.389Mw NA NA 10 Notch Butte Hydro Co.LU -NA NA NA 11 Barber Dam LU -NA NA NA 12 Rock Creek 2 LU -NA NA NA 13 Dietrich Drop LU -NA NA NA 14 Lowline #2 LU -NA NA NA Total FERC FORM NO.1 (ED.12-90)Page 326.2 Name of Respondent This Report is:Date of Report Year of Report(1)QX An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 PU -icHA POWEH(Account bbb)(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 (l).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (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 POWERMegaWettHolirs Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No. Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(l)(m) 1,261 86,70E 86,708 1 1,147 155,672 28,286 183,957 2 3,194 224,324 224,324 3 3,622 292,116 292,116 4 2,714 195,201 195,201 5 3,54E 259,204 259,204 6 6,117 372,322 372,322 7 6,03E 367,842 367,843 8 8,051 486,150 172,532 658,683 9 3,047 213,991 213,991 10 7,415 341,41A 341,414 11 4,91C 232,25C 232,250 12 12,94E 630,55C 630,550 13 8,575 407,157 407,157 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.2 \Name of Respondent This Report Is:Date of Report Year of Report(1)OX An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER lAccount 565)(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. lF -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. Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW) Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demant Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Cedar Draw/Little Mac Power LU -NA NA NA 2 South Forks Joint Venture LU -NA NA NA 3 Little Wood River Irrigation District LU -NA NA NA 4 Rancher's Irrigation District LU -NA NA NA 5 Faulkner Brothers Hydro LU -NA NA NA 6 Magic Reservoir Hydro LU -NA NA NA 7 Bypass Limited LU -NA NA NA 8 SE Hazelton A LP LU -NA NA NA 9 Jerry L McMillan OS -NA NA NA 10 Lemhi HydroPower Company LU -NA NA NA 11 JR Simplot LU -NA NA NA 12 Blind Canyon Hydro LU -NA NA NA 13 City of Boise LU -NA NA NA 14 City of Hailey LU -NA NA NA Total FERC FORM NO.1 (ED.12-90)Page 326.3 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PU acHA PvWEH(Account bbb)(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.MonthlyCP 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 (l).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (l) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the agreement,provide an explanatory footnote. 8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401, line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13. 9.Footnote entries as required and provide explanations following all required data. 'POWER EXCHANGES COST/SETTLEMENT OF POWERMagaWattHours I ine Purch d MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.ase Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(I)(m) 4,72E 281,24C 281,240 1 25,045 1,670,112 1,670,112 2 2,591 172,88E 172,885 3 2,066 132,14E 132,149 4 2,542 182,93C 182,930 5 2,36E 87,344 87,344 6 25,27E 1,206,49E 1,206,499 7 21,632 984,111 984,111 8 187 24,441 24,441 9 1,05E 73,265 73,263 10 109,64E 7,540,467 7,540,467 11 3,896 229,084 229,084 12 1,235 74,32C 74,320 13 26C 17,41E 17,418 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.3 Name of Respondent This Report is:Date of Report Year of Report (1)OX An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER (Account 565)(including power exchanges) 1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges. 2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller. 3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must be the same as,or second only to,the supplier's service to its own ultimate consumers. LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less than five years. SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one year or less. LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of service,aside from transmission constraints,must match the availability and reliability of the designated unit. IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means longer than one year but less than five years. EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc. and any settlements for imbalanced exchanges. OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual De Tiand (MW) Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demanti Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 City of Pocatello LU -NA NA NA 2 Marysville Hydro Partners LU -NA NA NA 3 Wilson Power Company LU -NA NA NA 4 Hazeiton Power Company LU -NA NA NA 5 Pristine Springs LU -NA NA NA 6 Vaagen Brothers Lumber Inc.LU -NA NA NA 7 Horseshoe Bend Hydro LU -NA NA NA 8 Contractors Power Group Inc.LU -NA NA NA 9 Rupert Cogeneration Partners LU -NA NA NA 10 Glenns Ferry Cogeneration Partners LU -NA NA NA 11 Tasco -Nampa OS -NA NA NA 12 Tasco Twin Falls 0S NA NA NA 13 Energy Differences 14 Total FERC FORM NO.1 (ED.12-90)Page 326.4 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PU acHA POWEW(Account bbb)(Continued)uding 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 RO 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 theaveragemonthlycoincidentpeak(CP)demand in column (f).For all other types of senrice,enter NA in columns (d),(e)and (f).MonthlyNCPdemandisthemaximummeteredhourly(60-minute integration)demand in a month.Monthly CP demand is the metered demandduringthehour(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,includingout-of-period adjustments,in column (l).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 (l)include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by theagreement,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 bereportedasPurchasesonPage401,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. I POWER EXCHANGES COST/SETTLEMENT OF POWERMegaWattHolirs I ine Purchased MegaWatt Hours !MegaWatt Hours Demand Charges Energy Charges |Other Charges I Total (j+k+1)No.Received Delivered ($)($)($)of Settlement ($)(g)(h)(i)(j)(k)(I)(m) 1,312 89,082 89,082 1 29,024 1,684,410 1,684,410 2 24,242 1,565,42E 1,565,428 3 21,672 1,400,454 1,400,454 4 96E 38,512 38,512 5 28,73E 2,047,731 2,047,731 6 28,70E 1,863,59C 1,863,590 7 4,16E 264,45E 264,455 8 81,29E 4,986,78E 4,986,789 9 80,557 4,955,392 4,955,392 10 1,86A 86,25E 86,256 11 12 79E 13 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.4 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER LAccount 565)(Including power excnanges) 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 semice 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 semice.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. lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means longer than one year but less than five years. EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc. and any settlements for imbalanced exchanges. OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW) Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demant!Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 OTHER PURCHASED POWER 2 American Electric Power SF WSPP NA NA NA 3 American Electric Power SF WSPP NA NA NA 4 Aquilla Energy Marketing Corp SF WSPP NA NA NA 5 Aquilla Energy Marketing Corp SF WSPP NA NA NA 6 Avista Corp -WWP Div SF WSPP NA NA NA 7 Avista Energy,Inc SF WSPP NA NA NA 8 Avista Energy,Inc SF WSPP NA NA NA 9 Emmett Power Company SF 123 NA NA NA 10 Bonneville Power Administration SF WSPP NA NA NA 11 Bonneville Power Administration SF WSPP NA NA NA 12 Chelan CO PUD SF WSPP NA NA NA 13 EIPaso Merchant Energy L.P.SF WSPP NA NA NA 14 Enron Power Marketing,Inc.SF WSPP NA NA NA Total FERC FORM NO.1 (ED.12-90)Page 326.5 Name of Respondent This Report Is:Date of Report Year of Report (1)QX An Original (Mo,Da,Yr)1IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,200 PU ACHA POWEH(Account bbb)(continued)cluding 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 (l).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/SETTLElvENT OF POWERMegaWattHolirs Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(I)(m) 1 202,77E 39,421,99C 39,421,990 2 SC 5,62E 5,625 3 30,40C 3,938,01C 3,938,010 4 10,165 1,703,96E 1,703,965 5 4,384 829,31C 829,310 6 163,77E 2,653,15E 2,653,155 7 11,275 1,162,55C 1,162,550 8 1,841 57,10C 57,100 9 83,535 161,910 11,966,63E 12,128,546 10 10,53C 2,245,035 2,245,035 11 76,00C 2,208,00C 2,208,000 12 51,20C 13,104,000 13,104,000 13 232,08C 72,751,00C 72,751,000 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.5 \Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER lAccount 565)(Including power excnanges) 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. Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW) Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demant Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Eugene Water &Electrical Board SF WSPP NA NA NA 2 Eugene Water &Electrical Board SF WSPP NA NA NA 3 Glendale,City of SF WSPP NA NA NA 4 Grant County PUD SF WSPP NA NA NA 5 IdaCorp Energy L.P.SF WSPP NA NA NA 6 IdaCorp Energy L.P.SF WSPP NA NA NA 7 McMinnville City of SF WSPP NA NA NA 8 Montana Power Company SF WSPP NA NA NA 9 Morgan Stanley Capital Group SF WSPP NA NA NA 10 Pacificorp Inc.SF WSPP NA NA NA 11 PG&E Energy Trading SF WSPP NA NA NA 12 Portland General Electric SF WSPP NA NA NA 13 Portland General Electric SF WSPP NA NA NA 14 Powerex Corp SF WSPP NA NA NA Total FERC FORM NO.1 (ED.12-90)Page 326.6 Name of Respondent This Report Is:Date of Report Year of Report(1)QX An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PU RCHA POWEH(Account bbb)(contmued)uding 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,asidentifiedincolumn(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).MonthlyNCPdemandisthemaximummeteredhourly(60-minute integration)demand in a month.Monthly CP demand is the metered demandduringthehour(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 (1).Explain in a footnote all components of the amount shown in column (l).Report in column (m) the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I) include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by theagreement,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 bereportedasPurchasesonPage401,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 POWERMegaWAttHolirs I ine Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($)(g)(h)(i)(j)(k)(1)(m) 80C 44,00C 44,000 1 395 48,765 48,765 2 16C 24,80C 24,800 3 1,70E 398,026 398,025 4 1,516,41E 209,247,047 209,247,047 5 -126,232 -37,415,386 -37,415,385 6 22 3,19C 3,190 7 -E -3,767 -3,767 8 91,776 13,108,95C 13,108,950 9 1,99C 250,60C 250,600 10 20,00C 730,00C 730,000 11 145,75C 36,267,50C 36,267,500 12 1,004 146,03C 146,030 13 30,426 6,082,00C 6,082,000 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.6 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER IAccount 565)(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. lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means longer than one year but less than five years. EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc. and any settlements for imbalanced exchanges. OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature of the service in a footnote for each adjustment. Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW) Classifi-Schedule or Monthly Billing Average 'AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demant Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Powerex Corp SF WSPP NA NA NA 2 PP&L Montana,LLC.SF WSPP NA NA NA 3 Public Service of Colorado SF WSPP NA NA NA 4 Puget Sound Energy SF WSPP NA NA NA 5 Reliant Energy Services SF WSPP NA NA NA 6 City of Seattle SF WSPP NA NA NA 7 City of Seattle SF WSPP NA NA NA 8 Sierra Pacific Power SF WSPP NA NA NA 9 Sierra Pacific Power SF WSPP NA NA NA 10 Snohomish County PUD SF WSPP NA NA NA 11 Tacoma Power SF WSPP NA NA NA 12 Trans Alta Energy Marketing (U.S.)SF WSPP NA NA NA 13 Trans Canada Power SF WSPP NA NA NA 14 Utah Associated Mun Power System SF WSPP NA NA NA Total FERC FORM NO.1 (ED.12-90)Page 326.7 Name of Respondent This Report is:Date of Report Year of Report(1)QX An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 PU acHA l-D POWEH(Account bbb)(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 (1).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 e×planations following all required data. POWER EXCHANGES COST/SETTLEMENT OF POWERMagAWAttHnnrs I ine Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+I)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(I)(m) 5,41C 1,165,726 1,165,725 1 14,96¯/3,101,69C 3,101,690 2 18,60C 837,00C 837,000 3 444 62,32E 62,325 4 20,00C 720,000 720,000 5 80C 44,00C 44,000 6 3,08C 567,90C 567,900 7 88,00C 2,555,54E 2,555,546 8 2,344 511,886 511,885 9 42C 82,62E 82,625 10 244 45,12C 45,120 11 274 38,60C 38,600 12 32 6,40C 6,400 13 2E 6,526 6,525 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.7 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PURCHASED POWER LAccount 565)(Incluaing power excnanges) 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. lU -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. I ' Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW) Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 Utah Municipal Power Agency SF -NA NA NA 2 Westem Area Power Administration SF WSPP NA NA NA 3 Voluntary Irrigation Load Reduction OS -NA NA NA 4 Astaris,LLC OS -NA NA NA 5 Insurance Recovery ÖS -NA NA NA 6 7 Power Exchanges 8 Bonneville Power Administration EX 22 9 City of Seattle EX 71 10 Montana Power Company EX 70 11 Arizona Public Service EX WSPP 12 Avista Corp -WWP Div EX WSPP 13 Bonneville Power Admin Ek WSPP 14 City of Seattle EX WSPP Total FERC FORM NO.1 (ED.12-90)Page 326.8 Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PU ACHA PuWEH(Account SSS)(continued)uding 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.MonthlyCP 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 (1).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 POWERMegaWattHnnrs Line Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+I)No.Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(1)(m) 24 4,56C 4,560 1 8C 10,80C 10,800 2 73,938,65E 73,938,656 3 79,819,392 79,819,392 4 -4,957,486 -4,957,486 5 6 7 184,389 353 8 126,000 126,050 9 118,800 108,050 10 4 11 933 12 67,364 132 13 2,899 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.8 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,001 PURCHASED POWER IAccount 565)(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 shod-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. Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand (a)(b)(c)(d)(e)(f) 1 PacifiCorp Inc.EX WSPP 2 Pinnacle West Capital Corp EX WSPP 3 PP&L Montana LLC EX WSPP 4 Public Service Co.of Colorado EX WSPP 5 Sierra Pacific Power EX WSPP 6 Tenaska Power Services,Co.EX WSPP 7 8 Acct valuation City of Seattle exc 9 Acct valuation Montana Power exc 10 11 12 13 14 Total FERC FORM NO.1 (ED.12-90)Page 326.9 'Name of Respondent This Re rt Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)20 1IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,O PU -icHA POWI-H(Account bbb)(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 POWERMegaWattHolire I ine Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+1)No. Received Delivered ($)($)($)of Settlement ($) (g)(h)(i)(j)(k)(I)(m) 48,580 263,944 1 14,576 2 1,284 3 2,339 4 7,324 5 3 6 7 -196,559 -196,559 8 -271,761 -271,761 9 10 11 12 13 14 3,445,916 564,954 508,070 2,977,034 586,657,930 -5,425,806 584,209,15E FERC FORM NO.1 (ED.12-90)Page 327.9 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTE DATA Schedule Page:326 Line No.:4 Column:a The Tamarack Energy Partnership demand readings are taken from an electronic demand recorder providedbyIdahoPower,the actual demand is not used in determining the cost of energy. Schedule Page:326.1 Line No.:2 Column:b non-firm purchases. Schedule Page:326.1 Line No.:8 Column:b non-firm purchases. Schedule Page:326.3 Line No.:2 Column:a Ida West,a subsidiary of IdaCorp has partial ownership in these projects. Schedule Page:326.3 Line No.:9 Column:b non-firm purchases Schedule Page:326.4 Line No.:2 Column:a Ida West a subsidiary of IdaCorp has partial ownership of these projects. Schedule Page:326.4 Line No.:3 Column:a Ida West a subsidiary of IdaCorp has partial ownership of these projects. Schedule Page:326.4 Line No.:4 Column:a Ida West a subsidiary of IdaCorp has partial ownership of these projects. Schedule Page:326.4 Line No.:11 Column:b non-firm purchases. Schedule Page:326.4 Line No.:12 Column:b non-rirm purchases Schedule Page:326.8 Line No.:3 Column:b OS is for non-firm purchases.Payments fro voluntary load reduction and related costs. Schedule Page:326.8 Line No.:4 Column:b OS is for non-firm purchases.Payments for voluntary load reduction. Schedule Page:326.8 Line No.:5 Column:b OS is for non-firm purchases.Insurance claim for repalcement cost of power during a forced unit outage at Valmy. Schedule Page:326.8 Line No.:11 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.8 Line No.:12 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.8 Line No.:13 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.8 Line No.:14 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.9 Line No.:1 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.9 Line No.:2 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.9 Line No.:3 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.9 Line No.:4 Column:b Scheduled losses not removed with loss transactions. Schedule Page:326.9 Line No.:5 Column:b Scheduled losses not removed with loss transactions. FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTE DATA Schedule Page:326.9 Line No.:6 Column:b Scheduled losses not removed with loss transactions. FERC FORM NO.1 (ED.12-87)Page 450.1 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TRANSMI3SION OF ELECTRICITY FOR OTHE 95 (Account 456)(including transactions referred to as 'wheeling') 1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers. 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: LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions.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 seller can unilaterally get out of the contract. SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment for service is less than one year. Line Payment By Energy Received From Energy Delivered To Statistical No (Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation (a)(b)(c)(d) 1 Bonneville Power Administration Bonneville Power Administration Oregon Trails Electric Co-op LF 2 """"""Bonneville Power Administration LF 3 """"""Vigilante LF 4 Milner Irrigation District Bureau of Reclamation Milner Irrigation LF 5 Arizona Public Service Arizona Public Service Bonneville Power Administation LF 6 Arizona Public Service Arizona Public Service Bonneville Power Administration OS 7 Aquilla Power Corporation Aquilla Power Corporation Bonneville Power Administration OS 8 Transalta Energy Transalta Energy Pacificorp -East OS 9 Montana Power Company Montana Power Company PacifiCorp -East OS 10 BC Hydro (Powerx)BC Hydro (Powerx)Sierra Pacific Power Company OS 11 PacifCorp PacifiCorp -Wyoming PacifiCorp -East LF 12 "PacifiCorp PacifiCorp OS 13 Miraht Americas Energy Marketing Mirant Americas Energy Marketing Bonneville Power Administration OS 14 Puget Sound Power &Light Puget Sound Power &Light Bonneville Power Administration OS 15 City of Seattle City of Seattle Bonneville Power Administration LF 16 Sierra Pacific Power Sierra Pacific Power Sierra Pacific Power OS 17 United States Bureau of indian Affairs Bonneville Power Administration Bureau of Indian Affairs LF TOTAL FERC FORM NO.1 (ED.12-90)Page 328 Name of Respondent This Re ort Is:Date of Report Year of Report idaho Power Company R u malssion o a O Dec.31,2001 TRANSMISSIOWOF E CTRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling') OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all nonfirm 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. 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. 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. FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineScheduleof(Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered (e)(f)(g)(h)(i)(j) Legacy LaGrande,Oregon Various in Oregon 557 220,204 220,204 1 Legacy LaGrande,Oregon Various in Idaho 1,169,362 1,169,362 2 WSPP Bannock,Tap Vigilante Elect Coop 3 Legacy Minidoka,Idaho Various in Idaho 8,997 8,997 4 5 Borah or Kinport,Id LaGrande,Oregon 72,581 72,581 5 5 Borah or Kinport,Id LaGrande,Oregon 116,605 116,60E 6 5 Various in Idaho LaGrande,Oregon 97,345 97,34E 7 5 Various in Idaho Borah or Brady ID 4,971 4,971 8 5 Various in idaho Borah or Brady,ID 9,550 9,55C 9 5 Various in Idaho Midpoint,Idaho 277,867 277,867 10 Legacy Borah or Kinport,Id Various in Idaho 229,559 229,55E 11 5 Various in Idaho Various in Idaho 553,090 553,09C 12 5 Various in Idaho Midpoint,Idaho 12,841 12,841 13 5 Various in Idaho LaGrande,Oregon 14 Legacy Lucky Peak,Idaho LaGrande,Oregon 591 80,501 80,822 15 5 Various in Idaho Midpoint,Idaho 320,170 320,17C 16 Legacy LaGrande,Oregon Various in Idaho 16,225 16,22E 17 1,148 3,865,776 3,866,092 FERC FORM NO.1 (ED.12-90)Page 329 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,001 TRANSMI3SION OF ELECTRICITY FOR OTHE RS (Account 456)(Including transactions referred to as 'wheeling') 1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers. 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: LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions.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 seller can unilaterally get out of the contract. SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment for service is less than one year. Line Payment By Energy Received From Energy Delivered To Statistical No.(Company of Public Authority)(Company of Public Authority)(Company of Public Authority)Classifi- (Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation (a)(b)(c)(d) 1 Cargill-Alliant Cargill-Alliant Bonneville Power Administation OS 2 Bonneville Power Administration Bonneville Power Company Bonneville Power Administration OS 3 Public Service Colorado Public Service Colorado Bonneville Power Administration OS 4 Constellation Power Source Constellation Power Source Avista OS 5 Duke Energy Duke Energy Bonneville Power Administration OS 6 City of Seattle City of Seattle Bonneville Power Administration OS 7 El Pasco Merchant Energy LP El Pasco Merchant Energy PacifiCorp OS 8 Enron Power Marketing Enron Power Marketing PacifiCorp OS 9 Morgan Stanley Capital Group Morgan Stanley Capital Group Sierra Pacific Power Co OS 10 Portland General Electric Portland General Electric Bonneville Power Administration OS 11 Sempra Energy Trading Corp Sempra Energy Trading Corp Bonneville Power Administration OS 12 Williams Energy Services Co Williams Energy Services Co Bonneville Power Administration OS 13 Stasticial class OS indicates non-firm transmission services. 14 WSPP refers to western system power pool. 15 Legacy refers to contracts prior to open acces 16 Col E #5 refers to open access xmission Tarif 17 TOTAL FERC FORM NO.1 (ED.12-90)Page 328.1 Name of Respondent This Re ort is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TRANSMISSIOWOF ELECTRICITY FOR OTHERS (Account 456)(Continued)(including transactions reffered to as 'wheeling') OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all nonfirm 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. 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. 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. FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineScheduleof(Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered(e)(f)(g)(h)(i)(j) 5 Various in Idaho Various in Idaho 81,292 81,292 1 5 Various in Idaho Various in Idaho 4,918 4,91E 2 5 Various in Idaho LaGrande,Oregon 275,093 275,092 3 5 Various in Idaho Divide,Idaho 64,146 64,14E 4 5 Various in Idaho LaGrande,Oregon 169,756 169,756 5 5 Various in Idaho LaGrande,Oregon 1,616 1,61E 6 5 Various in Idaho Borah or Brady,Id 24 2A 7 5 Various in Idaho Various in Idaho 1,068 1,06E 8 5 Various in Idaho Various in Idaho 75,767 75,767 9 5 Various in Idaho LaGrande,Oregon 1,478 1,47E 10 5 Various in Idaho LaGrande,Oregon 725 725 11 5 Varous in Idaho LaGrande,Oregon 25 25 12 13 14 15 16 17 1,148 3,865,776 3,866,098 FERC FORM NO.1 (ED.12-90)Page 329.1 Name of Respondent This Report Is:Date of Report Year of Report (1)QX An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 TRANSMISSION OF EL TRICITY FOR OTHERS (Account 456)(Continued)(including transactions reffered to as 'wheeling') 8.Report in column (i)and (j)the total megawatthours received and delivered. 9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column (n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service rendered. 10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively. 11.Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSICN OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line ($)($)($)(k+I+m)No. (k)(I)(m)(n) 1,002,332 1,002,332 1 2,453,853 1,280,480 228,156 3,962,489 2 15,000 15,000 3 14,574 14,574 4 1,826,772 1,826,772 5 46,174 46,174 6 1,119,836 1,119,836 7 29,870 29,870 8 41,750 41,750 9 2,104,597 2,104,597 10 474,395 474,395 11 1,034,410 1,034,410 12 99,752 99,752 13 -1,238 -1,238 14 974,235 4,860 979,095 15 943,701 943,701 16 53,570 53,570 17 4,498,990 13,107,828 233,016 17,839,834 FERC FORM NO.1 (ED.12-90)Page 330 Name of Respondent This Re ort Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TRANSMISSION OF EL TRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling') 8.Report in column (i)and (j)the total megawatthours received and delivered. 9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column (n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service rendered. 10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively. 11.Footnote entries and provide explanations following all required data. REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Energy Charges '(Other Charges)|Total Revenues ($)Line ($)($)($)(k+l+m)No. (k)(I)(m)(n) 912,062 912,062 1 10,435 10,435 2 2,034,164 2,034,164 3 604,940 604,940 4 275,717 275,717 5 3,322 3,322 6 48 48 7 2,780 2,780 8 216,844 216,844 9 30,136 30,136 10 2,274 2,274 11 33 33 12 13 14 15 16 17 4,498,990 13,107,828 233,016 17,839,834 FERC FORM NO.1 (ED.12-90)Page 330.1 This Page Intentionally Left Blank Nameof Respondent ThisRepodis:DateofRepon YearofRepod (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubrnission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:328 Line No.:1 Column:a The agreement between Idaho Power and the Bonneville Power Administration for the Oregon Trail Electric Cooperative expires December 31,2002. Schedule Page:328 Line No.:2 Column:a The agreement between Idaho Power and the Bonneville Power Administration expires December 31,2002. Schedule Page:328 Line No.:2 Column:m Monthly facilities charge. Schedule Page:328 Line No.:3 Column:a The agreement between Idaho Power and bonneville Power Administration expired on October 1,2001. Schedule Page:328 Line No.:4 Column:a The contract between Idaho Power Company and the Milner Irrigation District will autommatically renew on December 31,2002 for a five year term unless either party provides prior notice. Schedule Page:328 Line No.:5 Column:a The contract between Idaho Power and Arizona Public Service expires on September 30,2002. Schedule Page:328 Line No.:11 Column:a The contract between Idaho Power and PacifiCorp is the life of Bridger project per 1992 Restated Transmission Service Agreement (RSTA)FERC filing 3/9/92. Schedule Page:328 Line No.:15 Column:a The agreement between Idaho Power and the City of Seattle expires on December 31,2007. Schedule Page:328 Line No.:15 Column:m Monthly customer charge. Schedule Page:328 Line No.:17 Column:a 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. FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompanyDec.31,(2)A Resubmission 04/30/2002 TRANSfv ISSION OF ELECTRICITY BY OTHERS (Account 565)(Including transactions referred to as "wheeling") 1.Report all transmission,i.e.,wheeling of electricity provided to respondent by other electric utilities,cooperatives,municipalities,or other public authorities during the year. 2.In column (a)report each company or public authority that provide 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. 3.Provide in column (a)subheadings and classify transmission service purchased form other utilities as:"Delivered Power to Wheeler"or "Received Power from Wheeler." 4.Report in columns (b)and (c)the total Megawatthours received and delivered by the provider of the transmission service. 5.In columns (d)through (g),report expenses as shown on bills or vouchers rendered to the respondent.In column (d),provide demand charges.In column (e),provide energy charges related to the amount of energy transferred.In column (f),provide 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 (f).Report in column (9)the total charge shown on bills rendered to the respondent.If no monetary settlement was made,enter zero ("0")column (g).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.Provide a total amount in columns (b)through (g)as the last Line.Energy provided by the respondent for the wheeler's transmission tosses should be reported on the Electric Energy Account,Page 401.If the respondent received power from the wheeler,energy provided to account for Losses should be reported on Line 19.Transmission By Others Losses,on Page 401.Otherwise,Losses should be reported on line 27,Total Energy Losses,Page 401. 7.Footnote entries and provide explanations following all required data. Line Name of Company or Public TRANSFER OF ENERGY EXPENSES FORTRANSMISSION OF ELECTRICITY BY OTHERS No.Authority (Footnote Affiliations)Magawatt-Magawatt-Demand Energy Uther Total Cost ofhourshoursCharaesChargesChargesTranssionReceivedDelivered($¶($)($)(a)(b)(c)(d)(e)(f) 1 Delivered Power to 2 PS of Colorado 165,600 165,600 455,625 455,625 3 BPA 26,280 26,280 37,719 37,719 4 5 6 7 8 9 Rec'd Power from 10 Montana Power Co 103,486 103,486 204,000 13,453 217,453 11 Avista Corp 127,512 127,512 243,414 243,414 12 BPA 581,295 581,295 458,626 109,113 567,739 13 14 15 16 TOTAL 1,004,173 1,004,17:700,345 821,605 1,521,950 FERC FORM NO.1 (ED.12-90)Page 332 Nameof Respondent This odIs:DateofRepon YearofRepon Idaho Power Company (1)An Original (Mo,Da,Yr)Dec.31 2001 (2)A Resubmission 04/30/2002 ' MISCELLANEOUS GENERAL EXPENSES (Account 930.2)(ELECTRIC) Lirma Description Amount No.(a)(b) 1 industryAssociationDues 7D,002 2 NuclearPowerResearch Expenses 3 Other Experimental and General Research Expenses 4 Pub &Dist Info to Stkhldrs...expn servicing outstanding Securities 932,085 5 Oth Expn >=5,000 showpurpose,recipient,arnount Group if<$5,000 6 Rothcford Barker 14,820 7 Robed Bolinder 5,680 8 RogerBreeziey 12,020 9 JohnCarley L5,440 10 PeterJohnson 16,420 11 Evelyn Loveless 1.4,420 12 Jack Lemley 15,840 13 G,ary Michael 8,210 14 Jon Miller 36,000 15 PeterO'Neill 04,020 16 RobedTintsrnan 14,530 17 18 19 20 21 22 Miscellaneous General Management: 23 Listing Sentices -NewYod<Stock Exchange 36,500 24 Pacific Exchange 1,000 25 26 Memberships: 27 Associated Taxpayers of Idaho 21,252 28 Electric Power Research Institute 70,002 29 IdahoCaulernenAssociation 100 30 IdahoCouncilon Industry 2,500 31 IdahoVVaterUsers AssociatKwa 600 32 Legislative TaskForce 50,000 33 NationalHydropowerAssociation 15,889 34 Pacific NVV Utilities 21,998 35 Westem Electric Power institute 20,000 36 VVyomingTaxpayers 2,384 37 38 39 40 41 42 43 44 45 46 TCffAL 1,411,712 FERC FORM NO.1 (ED.12-94)Page 335 This Page Intentionally Left Blank 'Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 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:(a)Depreciation Expense (Account 403);(b)Amortization of Limited-Term Electric Plant (Account 404);and (c)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)repon 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. I A.Summary of Depreciation and Amortization Charges Line Deoreciation Amortization of Amortization ofFunctionalClassificationExpenseLimitedTermElec-Other Electric TotalNo(Account 403)tric Plant (Acc 404)Plant (Acc 405)(a)(b)(c)(d)(e) 1 Intangible Plant 6,672,751 6,672,751 2 Steam Product Plant 23,047,896 23,047,896 3 Nuclear Production Plant 4 Hydraulic Production Plant-Conventional 12,032,269 312 12,032,581 5 Hydraulic Production Plant-Pumped Storage 6 Other Production Plant 330,701 330,701 7 Transmission Plant 9,955,764 9,955,764 8 Distribution Plant 27,765,750 27,765,750 9 General Plant 7,556,706 7,556,706 10 Common Plant-Electric 11 TOTAL 80,689,086 6,673,063 87,362,149 B.Basis for Amortiza ion Charges Account 404 Balance to be 2001 Balance to be Remaining months of amortized amortization amortized 12/31/01 amortization 12/31/01 (1)76,912 15,372 61,540 55 (2)24,000 12,000 12,000 12 (3)2,323,837 268,983 6,907,568 - (4)30,572,741 6,364,456 34,455,335 (5)296,090 12,252 283,838 278 Total 6,673,063 (1)TE Roach development archaeological study,FERC &Oregon license costs (temination date July 31,2005). (2)Shoshone-Bannock Tribe licnese and use agreement (termination date December 31,2023). (3)Middle snake relicensing costs (termination date December 31,2030). (4)Computer software packages (amortized over a 60 month period from date of purchase). FERC FORM NO.1 (ED.12-88)Page 336 Name of Respondent This Re ort Is:Date of Report Year of Report idaho Power Company )R u malssion /0 2a,6 Dec.31,2001 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C.Factors Used in Estimating Depreciation Charges Line Depreciable I-stimated Net I Applied Mortality Average No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining (In Thousands)Life (Percent)(Percent)Type Life(a)(b)(c)(d)(e)(t)(g) 12 310.00 196 45.00 2.20 Life Span 30.00 13 311.00 128,564 39.00 -17.00 2.97 Life Span 28.30 14 312.10 80,725 41.00 -21.00 3.45 Life Span 28.90 15 312.20 358,766 39.00 -17.00 2.99 Life Span 27.90 16 312.30 4,116 25.00 5.00 3.97 Life Span 24.10 17 314.00 109,331 39.00 -18.00 3.23 Life Span 28.50 18 315.00 61,468 39.00 -16.00 3.01 Life Span 27.90 19 316.00 10,224 39.00 -16.00 4.17 Life Span 23.40 20 316.40 215 7.00 25.00 11.00 R2.5 4.20 21 316.50 17 7.00 15.00 12.53 R2.5 4.70 22 316.70 22 14.00 30.00 5.05 RO.5 11.40 23 316.80 2,132 20.00 40.00 3.05 R1.0 14.30 24 Subtotal Stearn 755,776 25 331.00 126,853 75.00 -19.00 1.88 Life Span 45.60 26 332.10 19,460 80.00 1.56 Life Span 44.00 27 332.20 217,523 76.00 -29.00 2.47 Life Span 41.50 28 332.30 5,600 39.00 3.03 Life Span 38.70 29 333.00 181,423 74.00 1.55 Life Span 45.60 30 334.00 34,459 74.00 -10.00 1.88 Life Span 40.60 31 335.00 13,605 75.00 -5.00 1.58 life Span 46.50 32 336.00 6,934 77.00 1.53 Life Span 45.30 33 Subtotal Hydro 605,857 34 341.00 853 30.00 1.34 Life Span 30.00 35 342.00 1,638 30.00 1.92 Life Span 30.00 36 343.00 747 30.00 1.39 Life Span 30.00 37 344.00 40,869 30.00 1.37 Life Span 30.00 38 345.00 1,193 30.00 1.30 Life Span 30.00 39 346.00 2,419 30.00 1.38 Life Span 30.00 40 Subtotal Other 47,719 41 350.00 12,815 70.00 1.45 R5.0 51.70 42 352.00 27,242 40.00 -25.00 3.23 R5.0 22.60 43 353.00 184,644 40.00 5.00 2.43 R4.0 26.40 44 354.00 55,141 60.00 1.69 L4.0 45.70 45 355.00 80,179 45.00 -25.00 2.85 R4.0 27.70 46 356.00 96,912 50.00 10.00 1.85 R5.0 30.60 47 359.00 318 70.00 1.52 R5.0 29.70 48 Subtotal Transmission 457,251 49 361.00 13,307 45.00 -25.00 2.83 R2.0 31.30 50 362.00 102,171 40.00 5.00 2.43 R2.5 26.00 FERC FORM NO.1 (ED.12-95)Page 337 Name of Respondent This Reoort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued) C.Factors Used in Estimating Depreciation Charges Line Depreciable Estimated Net Applied |Mortality Average No Account No.Plant Base Avg.Service Salvage Depr.rates !Curve Remaining(In Thousands)Life (Percent)(Percent)T e Life (a)(b)(c)(d)(e)(g) 12 364.00 166,093 35.00 -15.00 3.35 L2.0 24.50 13 365.00 86,633 45.00 -10.00 2.48 R1.0 34.00 14 366.00 28,583 50.00 2.02 R2.5 40.60 15 367.00 119,074 30.00 3.38 R4.0 22.00 16 368.00 248,883 25.00 5.00 3.92 R4.0 15.30 17 369.00 42,623 25.00 -20.00 4.94 R5.0 14.90 18 370.00 37,737 35.00 2.90 L2.0 25.40 19 371.10 359 10.00 30.00 7.00 LO 9.00 20 371.20 1,726 13.00 7.89 LO 8.40 21 373.00 3,819 25.00 -15.00 4.70 L2.0 17.10 22 Subtotal Distribution 851,008 23 390.11 24,025 60.00 1.68 R4.0 59.50 24 390.12 26,356 45.00 2.22 R1.5 36.50 25 390.20 5,956 20.00 -5.00 5.37 R3.0 13.50 26 391.10 .10,622 20.00 5.00 4.82 RO.5 15.00 27 391.20 32,433 8.00 5.00 12.21 R2.0 4.50 28 391.21 6,040 8.00 5.00 12.21 R2.0 4.50 29 392.10 186 8.00 15.00 10.76 RO.5 5.50 30 392.40 12,968 7.00 25.00 11.03 R2.5 4.20 31 392.50 310 7.00 15.00 12.53 R2.5 4.70 32 392.60 17,838 14.00 30.00 5.12 RO.5 9.50 33 392.70 3,172 14.00 30.00 5.05 RO.5 11.40 34 392.90 2,766 17.00 30.00 4.20 R1.0 11.90 35 393.00 882 25.00 15.00 3.44 RO.5 19.10 36 394.00 3,444 20.00 10.00 4.60 L3.0 13.30 37 395.00 8,699 20.00 5.00 4.83 R5.0 13.90 38 396.00 6,224 20.00 40.00 3.05 R1.0 14.30 39 397.10 6,470 25.00 -10.00 4.46 L2.0 19.40 40 397.20 8,969 20.00 5.14 L3.0 12.00 41 397.30 3,128 20.00 5.16 L4.0 11.60 42 397.40 762 20.00 -10.00 5.50 L2.0 19.50 43 398.00 1,865 17.00 5.00 5.72 L1.5 11.50 44 Subtotal General 183,115 45 Total Plant 2,900,726 46 47 48 49 50 FERC FORM NO.1 (ED.12-95)Page 337.1 This Page Intentionally Left Blank Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, PARTICULARS CONCERNlWG CERTAIN INCOME DEDUCTIONS AND INTEREST CHARG ËS ACCOUNTS Report the information specified below,in the order given,for the respective income deduction and interest charges account.Provide a subheading for each account and a total for the account.Additional columns may be added if deemed appropriate with respect to any account. (a)Miscellaneous Amortization (Account 425):Describe the nature of items included in this account,the contra account charged,the total of amortization charges for the year,and the period of amortization. (b)Miscellaneous income Deductions:Report the nature,payee,and amount of other income deductions for the year as required by Accounts 426.1, Donations;426.2,Life Insurance;426.3,Penalties;426.4,Expenditures for Certain Civic Political and RelatedActivities;and 426.5,Other Deductions,of the Uniform System of Accounts.Amounts of less than 5%of each account total for the year (or $1,000,whichever is greater)may be grouped by classes within the above accounts. (c)Interest on Debt to Associated Companies (Account 430)--For each associated company to which interest on debt was incurred during the year, indicate the amount and interest rate respectively for (a)advances on notes,(b)advances on open account,(c)notes payable,(d)accounts payable,and (e)other debt,and total interest.Explain the nature of other debt on which interest was incurred during the year. (d)Other Interest Expense (Account 431)--Report particulars (details)including the amount and interest rate for other interest charges incurred during the year. Line ltem Amount No.(a)(b) 1 Account 425 -Miscellaneous Amortization -None 2 3 Account 426.1 -Donations 4 Salvation Army 143,659 5 Other donations each under 5%of account 742,112 6 Total 426.1 885,771 7 8 Account 426.2 Life Insurance -1,050,854 9 Total 426.2 -1,050,854 10 11 Account 426.3 -Penalties -None 12 13 Account 426.4 -Civic &Political Expeditiures 14 Lobbying Expenses 514,800 15 Other political expenditures under 5%38,984 16 Total 426.4 553,784 17 18 Account 426.5 -Other Deductions 19 Security Plan 3,212,000 20 Total 426.5 3,212,000 21 22 Account 430 -Interest on debt to Assoc Companies 23 Idaho Energy Resources Company 2.199%-6.725%413,950 24 Intercompany interest to parent 2.199%-6.75%429,557 25 Total 430 843,507 26 27 Account 431 -Other Interest Expense 28 Short Term Borrowing 2.199%-6.725%6,301,949 29 Other items each under 5%of account 1,443,927 30 Total 431 7,745,876 31 32 33 34 35 36 37 38 39 40 41 FERC FORM NO.1 (ED.12-87)Page 340 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, REGULATORY COMMISSION EXPENSES 1.Report particulars (details)of regulatory commission expenses incurred during the current year (or incurred in previous years,if being amortized)relating to format cases before a regulatory body,or cases in which such a body was a 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. Line Description Assessed by Expenses Total .Deferred No.(Furnish name of regulato commission or body the Regulatory of CExpense for in1Account docket or case number and a description of the case)Commission Utility "(rbre t(c)ear Beginn ng3o Year (a)(b)(c)(d)(e) 1 Federal Energy Regulatory Commission: 2 Annual administrative charges 2,789,207 2,789,207 3 4 General Regulatory Expenses: 5 Other Expenses 355,494 355,494 6 7 Regulatory Commission Expenses -Idaho 8 Intervenor Funding (various cases)34,545 34,545 9 Seperation of Idacorp Energy IPC-E-01-16 26,218 26,218 10 PCA Case IPC-E-01-11 49,373 49,373 11 Other Expenses 6,713 6,713 12 13 Regulatory Commission Expenses -Oregon 14 Oregon Hydro -Fees amortization 158,505 158,505 15 General Regulatory Expenses 15,162 15,162 16 Other Expenses 16,910 16,910 17 18 Regulatory Commission E×penses -Nevada 19 General Regulatory E×penses 61,708 61,708 20 Other Expenses 1,412 1,412 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL 2,947,712 567,535 3,515,247 FERC FORM NO.1 (ED.12-96)Page 350 Name of Respondent This R ort Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)1 Idaho Power Company Dec.31,200 (2)A Resubmission 04/30/2002 REGJLATORY COMMISSION EXPENSES (Continued) 3.Show in column (k)any expenses incurred in prior years which are being amortized.List in column (a)the period of amortization. 4.List in column (f),(g),and (h)expenses incurred during year which were charged currently to income,plant,or other accounts. 5.Minor items (less than $25,000)may be grouped. EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR CURRENTLY CHARGED TO Deferred to Contra Amount Deferred in Line Department AC olJul Amount Account 182.3 Account Accndunt 8a2r3 No. (f)(g)(h)(i)(j)(k)(I) 1 Electric 928 2,789,207 :2 3 4 Electric 928 355,494 5 6 7 Electric 928 34,545 8 928 26,218 9 928 49,373 10 928 6,713 11 12 13 Electric 928 158,505 14 928 15,162 15 928 16,910 16 17 18 Electric 928 61,708 19 928 1,412 20 21 22 23 24 25 26 I 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 FERC FORM NO.1 (ED.12-96)Page 351 Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 RESEARCH,DEVELOPMENT,AND DEMONSERATIONACTIVITIES 1.Describe and show below costs incurred and accounts charged during the year for technological research,development,and demonstration (R,D & D)project initiated,continued or concluded during the year.Report also support given to others during the year for jointly-sponsored projects.(Identify recipient regardless of affiliation.)For any R,D &D work carried with others,show separately the respondent's cost for the year and cost chargeable to others (See definition of research,development,and demonstration in Uniform System of Accounts). 2.Indicate in column (a)the applicable classification,as shown below: Classifications: A.Electric R,D &D Performed Internally:(3)Transmission (1)Generation a.Overhead a.hydroelectric b.Underground i.Recreation fish and wildlife (4)Distribution ii Other hydroelectric (5)Environment (other than equipment) b.Fossil-fuel steam (6)Other (Classify and include items in excess of $5,000.) c.Internal combustion or gas turbine (7)Total Cost Incurred d.Nuclear B.Electric,R,D &D Pedormed Externally: e.Unconventional generation (1)Research Support to the electrical Research Council or the Electric f.Siting and heat rejection Power Research Institute Line Classification Description No-(a)(b) 1 A.Electric R,D &D Performed internally: 2 (1)Generation 3 e.unconventional generation Swan Falls EDAQ/Advanced data acq 4 Brownlee Capacity Optimization 5 Winter Kennedy Calibration 6 Vista Pilot Project/System Optimization 7 various/unspecified 8 9 10 Electric Power Research Institute -Membership dues 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 FERC FORM NO.1 (ED.12-87)Page 352 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, RESEARCH,DEVELOPMENT,AND DEMONSTRATION ACTIVITIES (Continue<) (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 $5,000 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 $5,000 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. Costs Incurred Internally Costs Incurred Externally AMOUNTS CHARGED IN CURRENT YEAR Unamortized Line Current Year Current Year Account Amount Accumulation No.(c)(d)(e)(f)(9) 2 16,967 107 16,967 3 59,124 107 59,124 4 31,541 107 31,541 5 65,768 107 65,768 6 111,893 107 111,893 7 8 9 70,002 930 70,002 10 11 12 13 14 15 16 17 18 19 285,293 70,002 355,29 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 FERC FORM NO.1 (ED.12-87)Page 353 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, DISTRIBUTION OF SALARIES AND NAGES 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. 1 Electric Classification 2 Operation 3 Production 6 434,976 4 Transmission 4,169,568 5 Distribution 12,828,194 6 Customer Accounts 8,368,867 7 Customer Service and Informational 2,925,810 8 Sales 9 Administrative and General 26,491,685 10 TOTAL Operation (Enter Total of lines 3 thru 9)61,219,100 11 Maintenance 12 Production 4,712,375 13 Transmission 2,622,726 14 Distribution 7,033,962 15 Administrative and General 195,241 16 TOTAL Maint.(Total of lines 12 thru 15)14,564,304 17 Total Operation and Maintenance 18 Production (Enter Total of lines 3 and 12)11,147,351 19 Transmission (Enter Total of lines 4 and 13)6,792,294 20 Distribution (Enter Total of lines 5 and 14)19,862,156 21 Customer Accounts (Transcribe from line 6)8,368,867 22 Customer Service and Informational (Transcribe from line 7)2,925,810 23 Sales (Transcribe from line 8) 24 Administrative and General (Enter Total of lines 9 and 15)26,686,926 25 TOTAL Oper.and Maint.(Total of lines 18 thru 24)75,783,404 3,257,054 79,040,458 26 Gas 27 Operation 28 Production-Manufactured Gas 29 Production-Nat.Gas (Including Expl.and Dev.) 30 Other Gas Supply 31 Storage,LNG Terminaling and Processing 32 Transmission 33 Distribution 34 Customer Accounts 35 Customer Service and Informational 36 Sales 37 Administrative and General 38 TOTAL Operation (Enter Total of lines 28 thru 37) 39 Maintenance 40 Production-Manufactured Gas 41 Production-Natural Gas 42 Other Gas Supply 43 Storage,LNG Terminaling and Processing 44 Transmission 45 Distribution 46 Administrative and General FERC FORM NO.1 (ED.12-88)Page 354 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, DISTHIBUTION OF SALARIES AND WAGES (Continued) Line Classification Direct Payroll Allocation of TotalDistributionPayrollchargedfor No.Cleanng Accounts (a)(b)(c)(d) 48 Total Operation and Maintenance 49 Production-Manufactured Gas (Enter Total of lines 28 and 40) 50 Production-Natural Gas (including Expl.and Dev.)(Total lines 29, 51 Other Gas Supply (Enter Total of lines 30 and 42) 52 Storage,LNG Terminaling and Processing (Total of lines 31 thru 53 Transmission (Lines 32 and 44) 54 Distribution (Lines 33 and 45) 55 Customer Accounts (Line 34) 56 Customer Service and Informational (Line 35) 57 Sales (Line 36) 58 Administrative and General (Lines 37 and 46) 59 TOTAL Operation and Maint.(Total of lines 49 thru 58) 60 Other Utility Departments 61 Operation and Maintenance 62 TOTAL All Utility Dept.(Total of lines 25,59,and 61)75,783,404 3,257,054 79,040,458 63 Utility Plant 64 Construction (By Utility Departments) 65 Electric Plant 27,723,044 27,723,044 66 Gas Plant 67 Other 68 TOTAL Construction (Total of lines 65 thru 67)27,723,044 27,723,044 69 Plant Removal (By Utility Departments) 70 Electric Plant 71 Gas Plant 72 Other 73 TOTAL Plant Removal (Total of lines 70 thru 72) 74 Other Accounts (Specify): 75 Misc Deferred &Regulatory assets 718,985 718,985 76 Paid Absences 11,881,642 11,881,642 77 Expenses of non-utility operations 997,623 997,623 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 TOTAL Other Accounts 13,598,250 13,598,250 96 TOTAL SALARIES AND WAGES 117,104,698 3,257,054 120,361,752 FERC FORM NO.1 (ED.12-88)Page 355 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTRIC ENERGY ACCOUNT Report below the information called for concerning the disposition of electric energy generated,purchased,exchanged and wheeled during the year. Line Item MegaWatt Hours Line Item MegaWatt Hours 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 13,031,025 3 Steam 7,596,342 Interdepartmental Sales) 4 Nuclear 23 Requirements Sales for Resale (See 90,241 5 Hydro-Conventional 5,637,841 instruction 4,page 311.) 6 Hydro-Pumped Storage 24 Non-Requirements Sales for Resale (See 2,296,965 7 Other 25,301 instruction 4,page 311.) 8 Less Energy for Pumping 25 Energy Furnished Without Charge 9 Net Generation (Enter Total of lines 3 13,259,484 26 Energy Used by the Company (Electric through 8)Dept Only,Excluding Station Use) 10 Purchases 3,445,91E 27 Total Energy Losses 1,343,731 11 Power Exchanges:28 TOTAL (Enter Total of Lines 22 Through 16,761,962 12 Received 564,954 27)(MUST EQUAL LINE 20) 13 Delivered 508,07C 14 Net Exchanges (Line 12 minus line 13)56,884 15 Transmission For Other (Wheeling) 16 Received 3,865,776 17 Delivered 3,866,098 18 Net Transmission for Other (Line 16 minus -322 line 17) 19 Transmission By Others Losses 20 TOTAL (Enter Total of lines 9,10,14,18 16,761,962 and 19) FERC FORM NO.1 (ED.12-90)Page 401a Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, MONTHLY PEAKS AND OUTPUT 1.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 in column (b)the system's energy output for each month such that the total on Line 41 matches the total on Line 20. 3.Report in column (c)a monthly breakdown of the Non-Requirements Sales For Resale reported on Line 24.include in the monthly amounts any energy losses associated with the sales so that the total on Line 41 exceeds the amount on Line 24 by the amount of losses incurred (or estimated)in making the Non-Requirements Sales for Resale. 4.Report in column (d)the system's monthly maximum megawatt Load (60-minuteintegration)associated with the net energy for the system defined as the difference between columns (b)and (c) 5.Report in columns (e)and (f)the specified information for each monthly peak load reported in column (d). NAME OF SYSTEM:Idaho Power System Load Line Monthly Non-Requirments MONTHLY PEAKSalesforResale&No-Month Total Monthly Energy Associated Losses Megawatts (See instr.4)Day of Month Hour (a)(b)(c)(d)(e)(f) 29 January 1,601,850 245,496 2,299 16 8 AM 30 February 1,180,648 5,730 2,345 8 8 AM 31 March 1,340,827 229,445 2,084 1 8 AM 32 April 1,191,295 174,545 1,868 9 8 AM 33 May 1,395,732 170,135 2,305 24 7 PM 34 June 1,477,599 167,014 2,496 22 6 PM 35 July 1,661,114 260,976 2,570 2 7 PM 36 August 1,648,932 224,177 2,543 8 7 PM 37 September 1,341,171 233,758 2,102 4 5 PM 38 October 1,208,896 165,430 1,774 25 8 AM 39 November 1,282,616 225,981 2,059 28 7 PM 40 December 1,431,282 194,278 2,030 10 8 AM 41 TOTAL 16,761,962 2,296,965 FERC FORM NO.1 (ED.12-90)Page 401b Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) 1.Report data for plant in Service only.2.Large plants are steam plants with installed capacity (name plate rating)of 25,000 Kw or more.Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more,and nuclear plants.3.Indicate by a footnote any plant leased or operated as a joint facility.4.If net peak demand for 60 minutes is not available,give data which is available,specifying period.5.If any employees attend more than one plant,report on line 11 the approximate average number of employees assignable to each plant.6.If gas is used and purchased on a therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct.7.Quantities of fuel burned (Line 37)and average cost per unit of fuel burned (Line 40)must be consistent with charges to expense accounts 501 and 547 (Line 41)as show on Line 19.8.If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. Line item Plant Plant No.Name:Jim Bridger Name:Boardman (a)(b)(c) 1 Kind of Plant (Internal Comb,Gas Turb,Nuclear Steam Steam 2 Type of Constr (Conventional,Outdoor,Boiler,etc)Semi-Outdoor Boiler Conventional 3 Year Originally Constructed 1974 1980 4 Year Last Unit was Installed 1979 1980 5 Total Installed Cap (Max Gen Name Plate Ratings-MW)709,62Í 56.05 6 Net Peak Demand on Plant -MW (60 minutes)708 57 7 Plant Hours Connected to Load 8760 8135 8 Net Continuous Plant Capability (Megawatts)0 0 9 When Not Limited by Condenser Water 0:0 10 When Limited by Condenser Water 0 0 11 Average Number of Employees O O 12 Net Generation,Exclusive of Plant Use -KWh 5364543000 444031000 13 Cost of Plant:Land and Land Rights 487488 106610 14 Structures and Improvements 61708441 13439132 15 Equipment Costs 331703413 50587866 16 Total Cost 393899342 64133608 17 Cost per KW of Installed Capacity (line 5)555.0849 1144.2214 18 Production Expenses:Oper,Supv,&Engr 131178 643633 19 Fuel 60554519 5205434 20 Coolants and Water (Nuclear Plants Only)O 0 21 Steam Expenses 2978569 0 22 Steam From Other Sources O 0 23 Steam Transferred (Cr)0 0 24 Electric Expenses O O 25 Misc Steam (or Nuclear)Power Expenses 2831479 175089 26 Rents 145114 429935 27 Allowances O 0 28 Maintenance Supervision and Engineering 4728 1588271 29 Maintenance of Structures 3969462 0 30 Maintenance of Boiler (or reactor)Plant 0 0 31 Maintenance of Electric Plant 1378584 0 32 Maintenance of Misc Steam (or Nuclear)Plant 7881965 27447 33 Total Production Expenses 79875598 8069809 34 Expenses per Net KWh 0.0149 0.0182 35 Fuel:Kind (Coal,Gas,Oil,or Nuclear)Coal Oil Coal Oil 36 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)Tons Barrels Tons Barrels 37 Quantity (units)of Fuel Burned 3025846 0 8459 249815 0 576 38 Avg Heat Cont -Fuel Burned (btu/indicate if nuclear)9268 0 140000 8704 0 138800 39 Avg Cost of Fuellunit,as Delvd f.o.b.during year 19.358 0.000 43.818 19.785 0.000 38.301 40 Average Cost of Fuel per Unit Burned 19.310 0.000 47.877 19.550 0.000 45.012 41 Average Cost of Fuel Burned per Million BTU 1.070 0.000 8.140 1.190 0.000 7.720 42 Average Cost of Fuel Burned per KWh Net Gen 0.000 0.011 0.000 0.000 0.012 0.000 43 Average BTU per KWh Net Generation 0.000 10465.000 0.000 0.000 9802.000 0.000 FERC FORM NO.1 (ED.12-95)Page 402 Name of Respondent This Report Is:Date of Report Year of Report I (1)An Original (Mo,Da,Yr) Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 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 24 "Electric Expenses,"and Maintenance Account Nos.553 and 554 on Line 31,"Maintenance of Electric Plant."Indicate plants designed for peak load service.Designate automatically operated plants.11.For a plant equipped with combinations of fossil fuel steam,nuclear steam,hydro,internal combustion or gas-turbine equipment,report each as a separate plant.However,if a gas-turbine unit functions in a combined cycle operation with a conventional steam unit,include the gas-turbine with the steam plant.12.If a nuclear power generating plant,briefly explain by footnote (a)accounting method for cost of power generated including any excess costs attributed to research and development;(b)types of cost units used for the various components of fuel cost;and (c)any other informative data concerning plant type fuel used,fuel enrichment type and quantity for the report period and other physical and operating characteristics of plant. Plant Plant Plant Line Name:Valmy Name:Danskin Name:No. (d)(e)(f) Steam Gas Turbine 1 Outdoor Conventional 2 1981 2001 3 1985 2001 4 260.65 90.00 0.00 5 268 102 0 6 8566 358 0 7 0 90 0 8 0 0 0 9 0 0 0 10 0 3 0 11 1787768000 17786000 0 12 681105 213791 0 13 53416392 852850 0 14 244688684 46866467 0 15 298786181 47933108 0 16 1146.3118 532.5901 0.0000 17 275865 162930 0 18 29611332 I 2286279 0 19 0 0 .0 20 2520446 0 -0 21 0 Oi 0 22 0 0 0 23 1445746 328217 0 24 2514406 192107 0 25 51886 O 0 26 0 0 0 27 280602 0 0 28 167964 14535 0 29 4764639 0 0 30 2085820 0 0 31 146158 0 0 32 43864864 2984068 0 33 0.0245 0.1678 0.0000 34 Coal Oil Gas 35 Tons Barrels MCF 36 818647 0 6345 234256 0 0 0 0 0 37 10454 0 138778 1032 0 0 0 0 0 38 34.557 0.000 40.548 10.068 0.000 0.000 0.000 0.000 0.000 39 34.760 0.000 47.970 10.068 0.000 0.000 0.000 0.000 0.000 40 1.710 0.000 7.370 9.760 0.000 0.000 0.000 0.000 0.000 41 0.000 0.017 0.000 0.000 0.129 0.000 0.000 0.000 0.000 42 0.000 9595.000 0.000 0.000 13.169 0.000 0.000 0.000 0.000 43 FERC FORM NO.1 (ED.12-88)Page 403 This Page Intentionally Left Blank Nameof Respondent This Repodis:DateofRepon YearofRepon (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA 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:402 Line No.:3 Column:d This footnote applies to lines 3 and 4.The Valmy plant consists of two units constructed jointly by Sierra Pacific Power Company and Idaho Power Company,with Sierra owning 1/2 and Idaho owning 1/2.Unit #1 was placed in commercial operation December 11,1981 and Unit #2 May 21,1985. 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.:S Column:c This footnote applies to line 5 and lines 12 through 43. Information reflects Idaho Power Company's share as explained in note on line 3 page 402 column C Schedule Page:402 Line No.:5 Column:d This footnote applies to line 5 and lines 12 through 43. Information reflects Idaho Power Company's share as explained in note for line 3 page 403 column D. Schedule Page:402 Line No.:9 Column:b This footnote applies to lines 9,10,and 11.PacifiCorp as operator of the plant will report 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:402 Line No.:9 Column:d This footnote applies to lines 9,10,and 11.Sierra Pacific Power,as operator of the plant,will report this information. FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 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 plan,report on line 11 the approximate average number of employees assignable to each plant. Line Í Item FERC Licensed Project No.2736 FERC Licensed Project No.1975 No.Plant Name:American Falls Plant Name:Bliss (a)(b)(c) 1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River 2 Plant Construction type (Conventional or Outdoor)Outdoor Outdoor 3 Year Originally Constructed 1978 1949 4 Year Last Unit was Installed 1978 1950 5 Total installed cap (Gen name plate Rating in MW)92.30 75.00 6 Net Peak Demand on Plant-Megawatts (60 minutes)88 50 7 Plant Hours Connect to Load 5,010 8,760 8 Net Plant Capability (in megawatts) 9 (a)Under Most Favorable Oper Conditions 112 80 10 (b)Under the Most Adverse Oper Conditions O 74 11 Average Number of Employees 4 3 12 Net Generation,Exclusive of Plant Use -Kwh 230,320,000 315,141,000 14 Land and Land Rights 875,615 463,556 15 Structures and Improvements 11,816,568 647,850 16 Reservoirs,Dams,and Waterways 4,242,904 7,428,168 17 Equipment Costs 30,771,798 6,405,952 18 Roads,Railroads,and Bridges 306,333 486,477 19 TOTAL cost (Total of 14 thru 18)48,013,218 15,432,003 20 Cost per KW of Installed Capacity (line 5)520.1865 205.7600 22 Operation Supervision and Engineering 151,320 129,601 23 Water for Power 1,067,033 175,257 24 Hydraulic Expenses 97,456 75,015 25 Electric Expenses 26,221 11,021 26 Misc Hydraulic Power Generation Expenses 103,609 85,431 27 Rents 156 3,320 28 Maintenance Supervision and Engineering 55,399 69,770 29 Maintenance of Structures 92,277 62,097 30 Maintenance of Reservoirs,Dams,and Waterways 1,436 26,375 31 Maintenance of Electric Plant 168,792 215,174 32 Maintenance of Misc Hydraulic Plant 80,179 108,444 33 Total Production Expenses (total 22 thru 32)1,843,878 961,505 34 Expenses per net KWh 0.0080 0.0031 FERC FORM NO.1 (ED.12-88)Page 406 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses." 6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment. FERC Licensed Project No.1971 FERC Licensed Project No.2848 FERC Licensed Project No.1971 Line Plant Name:Brownlee Plant Name:Cascade Plant Name:Oxbow No. (d)(e)(f) Storage Run-of-River Storage 1 Outdoor Outdoor Outdoor 2 1958 1983 1961 3 1980 1984 1961 4 585.40 12.42 190.00 5 657 8 217 6 8,740 8,749 8,759 7 728 14 220 9 220 1 202 10 7 2 6 11 1,633,097,000 24,352,000 707,096,000 12 5,654,942 82,142 866,938 14 30,079,918 7,364,154 9,594,909 15 66,687,260 3,145,630 30,165,591 16 49,406,853 12,481,494 14,557,822 17 518,444 122,668 565,842 18 152,347,417 23,196,088 55,751,102 19 260.2450 1,867.6399 293.4269 20 606,137 115,717 319,736 22 45,338 63,127 20,036 23 366,127 35,711 185,650 24 324,219 53,912 203,678 25 219,815 69,337 138,399 26 199,862 115 34,355 27 204,849 34,751 132,815 28 198,719 26,332 132,522 29 -59,001 2,836 83,824 30 390,388 54,227 264,323 31 355,565 51,414 301,306 32 2,852,018 507,479 1,816,644 33 0.0017 0.0208 0.0026 34 FERC FORM NO.1 (ED.12-88)Page 407 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 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 plan,report on line 11 the approximate average number of employees assignable to each plant. Line Item FERC Licensed Project No.1971 FERC Licensed Project No.2726 No.Plant Name:Hells Canyon Plant Name:Malad (a)(b)(c) 1 Kind of Plant (Run-of-River or Storage)Storage Run-of-River 2 Plant Construction type (Conventional or Outdoor)Outdoor Outdoor 3 Year Originally Constructed 1967 1948 4 Year Last Unit was Installed 1967 1948 5 Total installed cap (Gen name plate Rating in MW)391.50 21.77 6 Net Peak Demand on Plant-Megawatts (60 minutes)415 25 7 Plant Hours Connect to Load 8,759 8,743 8 Net Plant Capability (in megawatts) 9 (a)Under Most Eavorable Oper Conditions 450 24 10 (b)Under the Most Adverse Oper Conditions 137 21 11 Average Number of Employees 4 2 12 Net Generation,Exclusive of Plant Use -Kwh 1,385,292,000 170,378,000 14 Land and Land Rights 1,563,504 205,376 15 Structures and Improvements 1,698,774 2,122,897 16 Reservoirs,Dams,and Waterways 52,511,953 3,371,066 17 Equipment Costs 14,202,774 2,737,732 18 Roads,Railroads,and Bridges 819,192 304,683 19 TOTAL cost (Total of 14 thru 18)70,796,197 8,741,754 20 Cost per KW of Installed Capacity (line 5)180.8332 401.5505 22 Operation Supervision and Engineering 244,360 59,771 23 Water for Power 22,295 424,893 24 Hydraulic Expenses 139,082 29,768 25 Electric Expenses 100,204 35,174 26 Misc Hydraulic Power Generation Expenses 118,485 28,491 27 Rents 57,346 11 28 Maintenance Supervision and Engineering 154,689 59,309 29 Maintenance of Structures 35,542 10,285 30 Maintenance of Reservoirs,Dams,and Waterways 34,935 290,613 31 Maintenance of Electric Plant 203,058 13,450 32 Maintenance of Misc Hydraulic Plant 493,157 66,284 33 Total Production Expenses (total 22 thru 32)1,603,153 1,018,049 34 Expenses per net KWh 0.0012 0.0060 FERC FORM NO.1 (ED.12-88)Page 406.1 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 HYDROELECTRIC GENERATING PLANT STATlÅ TICS (Large Plants)(Continued) 5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses." 6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment. FERC Licensed Project No.2055 Í FERC Licensed Project No.503 FERC Licensed Project No.18 Line Plant Name:CJ Strike Plant Name:Swan Falls Plant Name:Twin Falls No. (d)(e)(f) Run-of-River Run-of-River Run-of-River i Outdoor Conventional Conventional 2 1952 1910 1935 3 1952 1994 1995 4 82.80 25.00 52.74 5 84 19 19 6 8,760 8,758 8,664 7 89 26 54 9 84 14 50 10 5 4 3 11 376,798,000 118,728,000 52,934,000 12 2,052,202 51,675 255,499 14 2,666,522 25,118,690 10,801,441 15 9,739,793 13,583,476 7,908,304 16 6,767,920 30,018,484 19,546,398 17 222,132 835,946 1,917,603 18 21,448,569 69,608,271 40,429,245 19 259.0407 2,784.3308 766.5765 20 210,501 147,113 338,719 22 15,941 8,193 11,283 23 136,474 99,727 149,090 24 20,875 22,247 74,509 25 137,732 93,971 183,290 26 -2,041 6,806 1,002 27 59,151 37,383 45,292 28 68,626 77,884 60,499 29 14,484 16,025 18,832 30 149,849 -143,628 129,550 31 111,102 119,915 82,385 32 922,694 485,636 1,094,451 33 0.0024 0.0041 0.0207 34 FERC FORM NO.1 (ED.12-88)Page 407.1 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 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 plan,report on line 11 the approximate average number of employees assignable to eachplant. Line Item FERC Licensed Project No.2777 FERC Licensed Project No.2778 No.Plant Name:Upper Salmon Plant Name:Shoshone Falls (a)(b)(c) 1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River 2 Plant Construction type (Conventional or Outdoor)Outdoor Conventional 3 Year Originally Constructed 1937 1907 4 Year Last Unit was Installed 1947 1921 5 Total installed cap (Gen name plate Rating in MW)34.50 12.50 6 Net Peak Demand on Plant-Megawatts (60 minutes)36 13 7 Plant Hours Connect to Load 8,760 8,732 8 Net Plant Capability (in megawatts) 9 (a)Under Most Favorable Oper Conditions 39 13 10 (b)Under the Most Adverse Oper Conditions 32 11 11 Average Number of Employees 4 2 12 Net Generation,Exclusive of Plant Use -Kwh 217,683,000 90,794,000 14 Land and Land Rights 172,970 311,407 15 Structures and improvements 1,403,295 1,138,033 16 Reservoirs,Dams,and Waterways 3,487,331 512,401 17 Equipment Costs 4,509,992 2,030,100 18 Roads,Railroads,and Bridges 29,359 51,383 19 TOTAL cost (Total of 14 thru 18)9,602,947 4,043,324 20 Cost per KW of Installed Capacity (line 5)278.3463 323.4659 22 Operation Supervision and Engineering 171,168 56,535 23 Water for Power 14,783 4,243 24 Hydraulic Expenses 131,541 25,499 25 Electric Expenses 22,533 12,599 26 Misc Hydraulic Power Generation Expenses 135,646 47,538 i 27 Rents 30 41 28 Maintenance Supervision and Engineering 33,146 36,641 29 Maintenance of Structures 62,126 34,386 30 Maintenance of Reservoirs,Dams,and Waterways 20,491 5,678 31 Maintenance of Electric Plant 21,061 70,998 32 Maintenance of Misc Hydraulic Plant 105,926 51,128 33 Total Production Expenses (total 22 thru 32)718,451 345,286 34 Expenses per net KWh 0.0033 0.0038 FERC FORM NO.1 (ED.12-88)Page 406.2 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued) 5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses." 6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment. FERC Licensed Project No.1971 I FERC Licensed Project No.2061 FERC Licensed Project No.2899 Line Plant Name:Common Facilities Plant Name:Lower Salmon Plant Name:Milner No. (d)(e)(f) Run-of-River Run-of-River 1 Outdoor Conventional 2 1949 1992 3 1949 1992 4 0.00 60.00 59.45 5 0 34 25 6 : 0 8,760 5,653 7 0 70 59 9 0 63 1 10 0 7 2 11 0 212,717,000 30,364,000 12 80,646 403,335 138,100 14 10,712,351 839,658 10,327,358 15 13,556,785 6,458,575 17,141,809 16 930,439 6,296,312 27,291,921 17 99,051 88,693 501,877 18 25,379,272 14,086,573 55,401,065 19 0.0000 234.7762 931.8934 20 815 684,809 131,680 22 0 19,836 1,315,600 23 2,661,726 262,530 57,898 24 0 177,377 43,185 25 0 235,860 98,938 26 0 1,190 1,336 27 0 79,475 41,958 28 0 70,433 41,391 29 0 16,187 3,104 30 0 264,089 160,393 31 0 121,103 41,995 32 2,662,541 1,932,889 1,937,478 33 0.0000 0.0091 0.0638 34 FERC FORM NO.1 (ED.12-88)Page 407.2 This Page Intentionally Left Blank Nameof Respondent ThisRepodis:DateofRepon YearofRepon (1)X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:406 Line No.:1 Column:b American Falls generating capacity is dependent upon water releases controlled by the United States Bureau of Reclamation. Schedule Page:406 Line No.:1 Column:e Cascade generating capacity is dependent upon water releases controlled by United States Bureau of Reclamation. Schedule Page:406 Line No.:1 Column:f Upstream storage in Brownlee Reservoir. Schedule Page:406.1 Line No.:1 Column:b Upstream Storage is Brownlee Reservoir. Schedule Page:406.1 Line No.:1 Column:c Lower Malad maximum demand 15,000 Kw Upper Malad maximum demand9,000 Kw non-coincident. FERC FORM NO.1 (ED.12-87)Page 450 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, G INERATING PLANT STATISTICS (Small Plants) 1.Small generating plants are steam plants of,less than 25,000 Kw;internal combustion and gas turbine-plants,conventional hydro plants and pumped storage plants of less than 10,000 Kw installed capacity (name plate rating).2.Designate any plant leased from others,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,and give a concise statement of the facts in a footnote.If licensed project, give project number in footnote. .Year Installed Öapacity Net Peak Net GenerationLineNameofPlantOrig.Name Plate Ratint Demand Excluding Cost of Plant No.Const.(In MW)MVV Plant Use (a)(b)(c)(60 in.)(e)(f) 1 Hydro: 2 Clear Lakes 1937 2.50 2.0 14,574 1,037,437 3 Thousand Springs 1912 8.80 7.0 57,573 4,461,652 4 5 6 Internal Combustion: 7 Salmon Diesel (1)1967 5.00 5.0 3,754 632,411 8 9 10 11 12 13 14 15 16 17 18 (1)Salmon units are classified as standby. 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FERC FORM NO.1 (ED.12-87)Page 410 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, GENER.\TING 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 gasturbineisutilizedinasteamturbineregenerativefeedwatercycle,or for preheated combustion air in a boiler,report as one plant. Plant Cost Per MW Operation Production Expenses Fuel Costs (in cents LinstCapacityExc'I.Fuel Euel Maintenance Kind of Fuel (per Million Btu)e (g)(h)(i)(j)(k)(I) 1 414,975 28,084 22,704 2 507,006 209,451 206,646 3 4 5 6 126,482 8,797 279,914 95,497 Diesel 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FERC FORM NO.1 (ED.12-87)Page 411 Name of Respondent This R rt Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001 (2)A Resubmission 04/30/2002 TRANSMISSION LINE STATIST CS 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. Line bl-SIGNAI10N voLI Aul-(kV)LE TH (Pole miles)(Indicate where Type of the case of NumberNo.Other than u rground lines 60 cycle,3 phase)Supporting report circuit miles)Of Un Structure Un Structures CircuitsFromToOperatingDesignedStructureofLineofAr.lotherDeslanatedLine(a)(b)(c)(d)(e)g)(g)(h) 1 Boardman Slatt 500.00 500.00 S Tower 1.78 1 2 3 Borah Midpoint 345.0E 500.00 S Tower 85.44 1 4 Jim Bridger Goshen 345.00 345.00 S Tower 225.88 1 5 State Line Midpoint 345.0C 345.00 S Tower 76.15 2 6 Kinport Borah 345.00 345.00 S Tower 27.30 1 7 Midpoint Borah #1 345.00 345.00 H Wood 79.55 1 8 Midpoint Borah #2 345.0E 345.00 H Wood 77.97 2 9 Adelaide Tap Adelaide 345.00 345.00 H Wood 2.66 2 10 11 Quartz LaGrande 230.0f 230.00 H Wood 46.42 1 12 Midpoint Hunt 230.00 230.00 S Tower 0.60 2 13 Brady Antelope 230.00 230.00 H Wood 56.49 1 14 Brady Treasureton 230.00 230.00 H Wood 0.11 1 15 Brady #1 &#2 Kinport 230.00 230.00 S Tower 18.48 2 16 Jim Bridger Point of Rocks 230.00 230.00 H Wood 1.40 1 17 Mora Bowmont 138.00 230.00 SP Wood 5.35 1 18 ""138.00 230.00 H Wood 10.85 1 19 Jim Bridger Point of Rocks 230.0E 230.00 H Wood 2.78 1 20 Boise Bench Caldwell 230.00 230.00 S Tower 4.46 1 21 """230.00 230.00 H Wood 33.75 1 22 Boise Bench Cloverdale 230.00 230.00 S Tower 15.69 2 23 Boardman Dalreed Sub 230.00 230.00 H Wood 1.67 1 24 Boise Bench Midpoint #1 230.00 230.00 S Tower 0.86 1 25 """230.0C 230.00 H Wood 108.47 1 26 Brownlee Quartz Jct 230.0(230.00 S Tower 1.52 1 27 """230.00 230.00 H Wood 41.65 1 28 Brownlee Boise Bench #1 &#2 230.00 230.00 S Tower 100.09 2 29 Oxbow Brownlee 230.00 230.00 S Tower 10.44 2 30 Boise Bench Midpoint #2 230.00 230.00 S Tower 3.42 1 31 """230.0(230.00 H Wood 101.94 1 32 Oxbow Pallette Jct 230.0C 230.00 S Tower 20.14 2 33 Pallette Jct Imnaha 230.00 230.00 H Wood 24.57 2 34 Caldwell Ontario 230.00 230.00 H Wood 27.34 1 35 ""230.0(230.00 S Tower 3.26 1 36 TOTAL 4,578.70 143 FERC FORM NO.1 (ED.12-87)Page 422 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, RANSMISSION LINE STATISTICS (Continued) 7.Do not report the same transmission line structure twice.Report Lower voltage Lines and higher voltage lines as one line.Designate in a footnote if you do not include Lower voltage lines with higher voltage lines.If two or more transmission line structures support lines of the same voltage,report the pole miles of the primary structure in column (f)and the pole miles of the other line(s)in column (g) 8.Designate any transmission line or portion thereof for which the respondent is not the sole owner.If such 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. cos I OE LINE (Include in column 0)Land'EXPENSES,EXCEPT DEPRECIATION AND TAXES Size of Land rights,and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOtherCostsExpensesExpensesExpenses (i)(j)(k)(l)(m)(n)(0)(P)No. 2X1780ACSR 446,707 446,707 1 2 1272 ACSR 256,38C 21,776,998 22,033,378 3 1272 ACSR 483,305 15,051,574 15,534,883 4 795 ACSR 571,97E 10,996,449 11,568,428 5 1272 ACSR 344,22(6,028,033 6,372,253 6 715.5 ACSR 60,814 5,453,487 5,514,301 7 715.5 ACSR 64,851 5,957,046 6,021,897 8 715.5 ACSR 51,44E 347,946 399,394 9 10 795 ACSR 51,414 2,071,530 2,122,944 11 715.5 ACSR 9,145 395,951 405,096 12 1272 ACSR 108,301 2,337,361 2,445,662 13 795 ACSR 6,186 6,186 14 715.5 ACSR 18,82E 969,476 988,305 15 1272 ACSR 1,19(51,525 52,715 16 715.5 ACSR 29,522 770,157 799,679 17 715.5 ACSR 18 1272 ACSR 1,89E 212,523 214,422 19 1272 ACSR 809,054 2,766,076 3,575,130 20 715.5 ACSR 21 1272 ACSR 1,062,586 6,282,035 7,344,621 22 795 AAC 80,895 80,895 23 715.5 ACSR 236,147 3,384,302 3,620,449 24 715.5 ACSR 25 795 ACSR 42,99E 1,785,598 1,828,593 26 795 ACSR 27 VARIOUS 635,377 11,035,213 11,670,590 28 1272 ACSR 6,032 1,030,235 1,036,268 29 715.5 ACSR 202,76(4,362,370 4,565,130 30 VARIOUS 31 1272 ACSR 23,30E 1,884,063 1,907,371 32 1272 ACSR 138,477 1,155,537 1,294,014 33 2X954ACSR 1,302,697 14,657,855 15,960,552 34 1272 ACSR 194,762 5,400,135 5,594,898 35 13,039,065 232,678,367 245,717,432 5,313,845 3,296,815 1,323,777 9,934,437 36 FERC FORM NO.1 (ED.12-87)Page 423 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001ldahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TRANSMISSION LINE STATIST CS 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. Line IJEsleNAI10N VOLI AGE (kV)LE TH (Pole iles)(Indicate where Type of the case NumberNo.other than u erground I nes 60 cycle,3 ph tse)Supporting report circuit miles)Of Un Structure Un Structures CircuitsFromToOperatingDesignedStructureof.Line of AriotherDesinatedLine(a)(b)(c)(d)(e)S)(g)(h) 1 Hells Canyon Palette Jct 230.0C 230.00 S Tower 8.27 2 2 Brownlee Boise Bench 230.00 230.00 S Tower 102.56 2 3 Boise Bench Midpoint #3 230.00 230.00 H Wood 106.65 1 4 Palette Jct Enterprise 230.00 230.00 H Wood 29.62 1 5 Borah Brady #2 230.0(230.00 S Tower 0.43 1 6 ""230.00 230.00 H Wood 3.59 1 7 Borah Brady #1 230.00 230.00 H Wood 3.96 1 8 9 Goshen State Line 161.00 161.00 H Wood 90.44 1 I10Don¡Goshen 161.0C 161.00 S Tower 2.40 2 11,""161.00 161.00 H Wood 46.53 2 12 13 American Falls Power Plant Adelaide 138.00 138.00 H Wood 84.82 2 14 ""138.00 138.00 SPWood 2.58 2 15 Minidoka Loop "138.00 138.00 S Tower 1.54 2 16 Nampa Caldwell 138.00 138.00 SP Wood 10.64 2 17 Upper Salmon Mountain Home Jct 138.00 H Wood 4.41 1 18 ""138.00 138.00 H Wood 54.59 1 19 "Cliff 138.00 138.00 H Wood 30.94 1 20 Eastgate Russet 138.00 138.00 SPWood 2.12 1 21 Brady Fremont 138.0E 138.00 S Tower 1.00 2 22 ""138.0E 138.00 H Wood 27.98 2 23 ""138.00 138.00 SPWood 20.64 2 24 King Lower Malad 138.00 138.00 H Wood 85.20 2 25 Emmett Jct Payette 138.0E 138.00 H Wood 60.87 2 26 Mountain Home AFB Tap 138.00 138.00 H Wood 6.23 1 27 Ontario Quartz 138.00 138.00 H Wood 73.61 1 28 King American Falls PP 138.00 138.00 S Tower 1.02 2 29 ""138.00 138.00 H Wood 135.81 1 30 ""138.0(138.00 SP Wood 3.71 1 31 32 33 Duffin Clawson 138.00 138.00 H Wood 6.28 1 34 American Falls Brady Tie 138.00 138.00 H Wood 0.38 1 35 Upper Salmon A-B King 138.00 138.00 H Wood 6.05 1 36 TOTAL 4,578.70 143 FERC FORM NO.1 (ED.12-87)Page 422.1 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, RANSMISSION LINE STATlÅ TICS (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. 10.Base the plant cost figures called for in columns (j)to (I)on the book cost at end of year. cos I GE LINE (Include in column 0)Land 'EXPENSES,EXCEPT DEPRECIATION AND TAXES Size of Land rights,and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOtherCostsExpensesExpensesExpenses (i)(j)(k)(!)(m)(n)(0)(p)No. 1272 ACSR 10,737 1,214,847 1,225,584 1 954 ACSR 170,694 5,253,878 5,424,572 2 715.5 ACSR 243,29(4,564,002 4,807,292 3 1272 ACSR 51,122 1,633,453 1,684,575 4 1272 ACSR 3,06E 200,631 203,699 5 715.5 ACSR 6 1272 ACSR 10,064 180,008 190,072 7 8 250 COPPER 16,155 638,091 654,246 9 715.5 ACSR 76,041 1,755,508 1,831,549 10 397.5 ACSR 11 12 250 COPPER 26,507 2,322,486 2,348,993 13 250 COPPER 14 715.5 ACSR 15,08E 249,232 264,320 15 795 AAC 157,432 1,464,563 1,621,995 16 795 ACSR 47,687 1,645,907 1,693,594 17 VARIOUS 18 795 ACSR 43,56E 764,183 807,751 19 795 AAC 270,822 557,504 828,327 20 VARIOUS 564,932 3,422,560 3,987,492 21 22 23 76,825 1,282,206 1,359,029 24 29,95(1,340,971 1,370,921 25 397.5 ACSR 1,956 1,955 26 VARIOUS 34,42E 1,425,644 1,460,072 27 715.5 ACSR 134,494 3,761,416 3,895,910 28 715.5 ACSR 29 715.5 ACSR 30 31 32 4\0 4,191 309,827 314,018 33 954 ACSR 13,539 13,539 34 250 COPPER 2,741 81,732 84,473 35 13,039,065 232,678,367 245,717,432 5,313,845 3,296,815 1,323,777 9,934,437 36 FERC FORM NO.1 (ED.12-87)Page 423.1 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2 1IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,00 TRANSMISSION LINE STATIST CS 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. Line DESIGNA I ION voL I AGE (kv)LENGTH (Pole miles)(Indicate where TYP (In the case of NumberNo.other than underground lines 60 cycle,3 ph ise)Supporting report circuit miles)Of Un Structure Un Structures CircuitsFromToOperatingDesignedStructureof.Line of Ar)other (a)(b)(c)(d)(e)Desiyated Line (h) 1 Upper Salmon B Wells 138.00 138.00 H Wood 125.70 1 2 King Wood River 138.00 138.00 H Wood 73.98 1 3 Boise Bench Grove 138.0C 138.00 SP Wood 10.48 2 4 Quartz John Day 138.0C 138.00 H Wood 67.45 1 5 Sinker Creek Tap 138.00 138.00 H Wood 2.80 1 6 Mora Cloverdale 138.0C 138.00 H Wood 2.57 1 7 ""138.00 138.00 SP Wood 22.50 1 8 Fossil Guich Tap 138.00 138.00 H Wood 2.08 1 9 Wood River Midpoint 138.0(138.00 H Wood 53.22 2 10 ""138.00 138.00 SP Wood 16.74 2 11 Oxbow McCall 138.00 138.00 H Wood 38.61 1 12 ""138.0E 138.00 SP Wood 1.73 1 13 Lowell Jct Nampa 138.00 138.00 SP Wood 6.60 2 14 Hunt Milner 138.00 138.00 SP Wood 19.62 1 15 Strike Bruneau Bridge 138.0C 138.00 H Wood 13.51 1 16 American Falls Kramer Sub 138.00 138.00 SP Wood 18.42 2 17 Pingree Haven 138.00 138.00 SP Wood 11.77 1 18 Midpoint Twin Falls 138.0E 138.00 SP Wood 25.42 2 19 Twin Falls Russett 138.00 138.00 SP Wood 1.73 1 20 Blackfoot Aiken 138.00 138.00 SPWood 6.36 2 21 Peterson Tendoy 138.00 138.00 H Wood 57.27 1 22 Eastgate Tap Eastgate 138.00 138.00 SP Wood 7.39 1 23 Boise Bench Mora 138.0C 138.00 H Wood 13.28 2 24 Bowmont-Caldwell Simplot Sub 138.00 138.00 SP Wood 0.54 1 25 Gary Lane Eagle 138.0E 138.00 SP Wood 6.81 1 26 Locust Grove Blackcat Sub 138.0C 138.00 SP Steel 7.01 1 27 Kinport Don #1 138.00 138.00 S Tower 1.42 2 28 Twin Falls PP Tap 138.00 138.00 H Wood 1.03 1 29 American Falls PP Amercian Falls Trans ST 138.00 138.00 SP Steel 0.43 1 30 Lower Salmon King Tie 138.0E 138.00 H Wood 0.25 1 31 CJ Strike Strike Jct 138.00 138.00 S Tower 4.48 2 32 Strike Jct Mountain Home Jct 138.00 138.00 H Wood 26.72 1 33 34 Strike Jct Bowmont 138.00 H Wood 0.05 1 35 ""138.00 138.00 S Tower 0.36 1 36 TOTAL 4,578.70 143 FERC FORM NO.1 (ED.12-87)Page 422.2 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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. 10.Base the plant cost figures called for in columns (j)to (I)on the book cost at end of year. 0081 DE LINE (include in Column 0)Land'EXPENSES,EXCEPT DEPRECIATION AND TAXES Size of Land rights,and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOtherCostsExpensesExpensesExpenses (i)(j)(k)(I)(m)(n)(o)(p)No. VARIOUS 28,49(1,739,407 1,767,897 1 173,682 2,169,112 2,342,795 2 225,610 1,587,118 1,812,737 3 397.5 ACSR 92,171 1,794,136 1,886,309 4 VARIOUS 20 77,199 77,219 5 715.5 ACSR 600,722 3,381,594 3,982,316 6 VARIOUS 7 250 COPPER 450 63,439 63,889 8 397.5 ACSR 281,064 6,368,666 6,649,730 9 397.5 ACSR 10 397.5 ACSR 84,181 1,769,386 1,853,569 11 397.5 ACSR 12 715.5 ACSR 127,366 966,375 1,093,744 13 715.5 ACSR 3,324 1,080,186 1,083,510 14 397.5 ACSR 14,927 586,095 601,022 15 715.5 ACSR 13,734 943,699 957,433 16 397.5 ACSR 11,210 778,092 789,305 17 VARIOUS 54,84f 2,651,019 2,705,867 18 715.5 ACSR 16,790 208,517 225,307 19 715.5 ACSR 13,61E 450,679 464,295 20 397.5 ACSR 395,69E 3,442,415 3,838,111 21 715.5 ACSR 45,990 1,057,571 1,103,561 22 715.5 ACSR 14,697 634,092 648,789 23 795 AAC 49,642 49,642 24 795 AAC 489,036 1,831,825 2,320,861 26 1272 ACSR 933,394 2,992,445 3,925,839 26 715.5 ACSR 1,174 212,777 213,951 27 250 COPPER 5E 54,367 54,425 28 715.5 ACSR 76,560 76,560 29 397.5 ACSR 4,406 4,406 30 715.5 ACSR 1,074 253,872 254,946 31 397.5 ACSR 4,356 458,460 462,815 32 33 715.5 ACSR 29,902 1,488,670 1,518,572 34 715.5 ACSR 35 13,039,065 232,678,367 245,717,432 5,313,845 3,296,815 1,323,777 9,934,437 36 FERC FORM NO.1 (ED.12-87)Page 423.2 'Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Idaho Power Company Dec.31,2001(2)A Resubmission 04/30/2002 TRANSMISSION LINE STATIST CS 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. Line DEsleNAlloN voLlAub (kV)LEN TH (Pole miles)(Indicate where Type of the case of NumberNo-other than u rground Ilnes 60 cycle,3 ph ise)Supporting report circuit miles)Of Un btructure Un tructures CircuitsFromToOperatingDesignedStructureofLineofotherDeslanatedine(a)(b)(c)(d)(e)g)(g)(h) 1 Strike Jct Bowmont 138.0(138.00 H Wood 68.45 1 2 Lucky Peak Lucky PeakJct 138.00 138.00 H Wood 4.51 2 3 Bliss King 138.0C 138.00 H Wood 0.29 1 4 ""138.0(138.00 H Wood 10.57 1 5 Milner Deadend Milner PP 138.0C 138.00 SP Wood 1.36 1 6 Swan Falls Tap 138.00 138.00 H Wood 1.00 1 7 8 9 10 Hines BPA (Harney)115.00 115.00 H Wood 3.41 1 11 12 13 69 Kv Lines 69.0C 69.00 H Wood 233.85 1 14 69 Kv Lines 69.0(69.00 SP Wood 939.42 1 15 16 17 46 Kv Lines 46.00 46.00 SP Wood 434.16 1 18 19 20 21 22 23 24 25 26 Expenses of all Lines 27 28 29 30 31 32 33 34 35 36 TOTAL 4,578.70 143 FERC FORM NO.1 (ED.12-87)Page 422.3 Name of Respondent This Repon Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TRANSMISSION LINE STATISTICS (Continued) 7.Do not report the same transmission line structure twice.Repon 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 pany 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. 0081 ol-LINE (include in Column 0)Land,EXPENSES,EXCEPT DEPRECIATION AND TAXES Size of Land rights,and clearing right-of-way) Conductor and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOtherCostsExpensesExpensesExpenses (i)(j)(k)(I)(m)(n)(o)(p)No. 1 115.5 ACSR 7 152,913 152,920 2 VARIOUS 3 715.5 ACSR 5,62C 445,666 451,286 4 115.5 ACSR 2,814 183,606 186,420 5 397.5 ACSR 12,88E 261,511 274,396 6 397.5 ACSR 7 8 9 397.5 ACSR 1,97E 63,404 65,382 10 12 VARIOUS 482,607 24,610,545 25,093,152 13 14 15 16 VARIOUS 176,266 7,009,450 7,185,715 17 18 19 20 21 22 23 24 25 5,313,845 3,296,815 1,323,777 9,934,437 26 27 28 29 30 31 32 33 34 35 13,039,065 232,678,367 245,717,432 5,313,845 3,296,815 1,323,777 9,934,437 36 FERC FORM NO.1 (ED.12-87)Page 423.3 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, RANSMISSION LINES ADDED DURING YEAR 1.Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report minor revisions of lines. 2.Provide separate subheadings for overhead and under-ground construction and show each transmission line separately.If actual costs of competed construction are not readily available for reporting columns (l)to (o),it is permissible to report in these columns the Line LINE DESIGNATION une SUPPORTING STRUCTURE CIRCUITS PER STRUCTUR ELengthAverageNo.From To in Type Number per Present UltimateMilesMiles (a)(b)(c)(d)(e)(f)(g) 1 Brownlee Ontario 74.10 S Tower 4.60 1 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 TOTAL 74.10 4.60 1 1 FERC FORM NO.1 (ED.12-86)Page 424 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, TRANSMISSION LINESADDED DURING YEAR (Continued) costs.Designate,however,if estimated amounts are reported.Include costs of Clearing Land and Rights-of-Way,and Roads and Trails,in column (1)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. CONDUU I048 voltage LINE 008 I Line Size Specification Configuration KV Land and Poles,Towers Conductors Total No. and Spacing (Operating)Land Rights and Fixtures and Devices (h)(i)(j)(k)(I)(m)(n)(o) 2X954 ACSR Horzntl 20'230 1,302,697 9,517,325 5,140,530 15,960,552 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 1,302,697 9,517,325 5,140,530 15,960,552 44 FERC FORM NO.1 (ED.12-86)Page 425 Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Adelaide transmission 345.00 138.00 13.80 2 Aiken distribution 69.00 46.00 13.80 3 Alameda "46.00 12.50 4 ""138.00 12.50 5 American Falls PP -attended transmission 138.00 13.80 6 American Falls "138.00 46.00 13.80 7 Artesian distribution 69.00 46.00 13.80 8 Bannock Creek "46.00 12.50 9 Bethel Court "69.00 13.00 10 Black Cat "138.00 13.09 11 Blackfoot "46.00 12.50 12 ""138.00 38.00 13.80 13 Bliss -attended transmission 138.00 13.80 14 Blue Gulch distribution 138.00 34.50 15 Boise Bench -attended distribution 138.00 34.50 13.80 16 "transmission 138.00 69.00 13.80 17 ""230.00 138.00 13.80 18 Boise Cascade Emmett CSPP distribution 69.00 12.50 19 Boise Cascade i "69.00 12.50 20 Boise "138.00 12.50 21 Borah transmission 161.00 138.00 13.80 22 Bowmont distribution 38.00 7.20 23 ""138.00 34.50 24 ""138.00 69.00 13.80 25 Brady transmission 46.00 12.50 26 ""138.00 69.00 12.50 27 ""230.00 138.00 13.80 28 Brownlee -attended transmission 230.00 13.80 29 Bruneau Bridge distribution 138.00 34.50 30 Buckhorn "69.00 38.00 31 Buhl "46.00 12.50 32 Burley Rural "69.00 12.50 33 Butler "138.00 12.50 34 Caldwell "138.00 12.50 35 ""138.00 69.00 13.80 36 "transmission 230.00 138.00 12.50 37 Canyon Creek distribution 138.00 34.50 38 ""138.00 69.00 13.80 39 Cascade Power Plant -attended Transmission 69.00 4.20 40 Chestnut distribution 138.00 12.50 FERC FORM NO.1 (ED.12-96)Page 426 Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUBSTATIONS (Continued) 5.Show in columns (l),(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. Capacity of Substation Number of Number of 'CONVERSION APPARATUS AND SPECIAL EQUIPMENT LineTransformersSpare(In Service)(In MVa)In Service Transformers Type of Equipment I Number of Units Total Capacity No. (in MVa) (f)(g)(h)(i)(j)(k) 300 2 1 10 1 2 15 1 3 18 1 4 72 1 5 25 1 6 10 1 7 10 1 8 12 1 9 28 1 10 30 2 11 67 3 1 12 69 3 13 15 1 14 20 2 15 100 4 16 354 3 1 17 12 1 18 10 1 19 49 2 20 450 3 1 21 8 3 22 18 1 23 25 1 24 3 25 1 26 300 3 27 734 5 1 28 33 2 29 20 1 30 20 2 31 12 1 32 42 2 33 49 3 34 50 2 35 240 2 36 15 1 37 8 1 38 12 1 39 34 2 40 FERC FORM NO.1 (ED.12-96)Page 427 Name of Respondent This Re ort Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2 01IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,O 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 incolumn(f). Line VOLTAGE (in MVa) No Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Clear Lake -attended transmission 46.00 2.30 2 Cliff "69.00 38.00 12.50 3 Cloverdale Transmission 138.00 12.50 4 ""138.00 69.00 12.50 5 Dale "46.00 12.50 6 "'69.00 12.50 7 ""138.00 34.50 8 ""138.00 13.80 9 Danskin "138.00 12.00 10 Don "138.00 7.20 11 ""138.00 7.60 12 "138.00 13.80 7.20 13 "'138.00 13.80 14 ""161.00 138.00 12.50 15 DRAM "138.00 13.00 16 ""230.00 138.00 13.80 17 Duffin "138.00 34.50 18 Eagle "138.00 12.50 19 Eastgate "138.00 12.50 20 Eden "138.00 34.50 21 ""138.00 46.00 12.50 22 Elkhorn distribution 138.00 12.00 23 Elmore "138.00 34.50 24 ""138.00 69.00 12.50 25 Emmett distribution 138.00 12.50 26 ""138.00 69.00 12.50 27 Falls "46.00 12.50 28 Filer "46.00 12.50 29 Flying H "69.00 13.80 30 Fort Hall "46.00 12.50 31 Fossil Gulch "138.00 13.80 4.60 32 ""138.00 34.50 33 Fremont transmission 69.00 38.00 12.50 34 Gary distribution 138.00 13.00 35 Gem distribution 69.00 12.50 36 Golden Valley "69.00 12.50 37 Gowen Substation "138.00 36.00 38 Grindstone "35.00 12.50 39 Grove "138.00 12.50 40 Hagerman "46.00 12.50 FERC FORM NO.1 (ED.12-96)Page 426.1 Name of Respondent This Re ort is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, 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. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT LineTransformersSpare(In Service)(In MVa)In Service Transformers Type of Equipment Number of Units Total Capacity No. (In MVa) (f)(g)(h)(i)(j)(k) 4 1 1 25 3 1 2 15 1 3 50 2 4 2 5 2 6 40 1 1 7 25 1 8 96 2 9 226 15 10 I 54 3 11 15 1 12 26 1 13 80 1 14 67 4 15 160 2 16 36 2 17 33 2 18 36 2 19 58 2 20 15 1 21 15 2 22 16 1 23 30 2 24 15 1 25 25 1 26 15 2 27 10 1 28 10 1 29 14 2 30 8 1 31 15 1 32 50 3 1 33 20 1 34 10 1 35 14 2 36 30 1 37 48 2 38 35 2 39 12 2 40 FERC FORM NO.1 (ED.12-96)Page 427.1 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Hailey "138.00 12.50 2 Haven "46.00 34.50 3 Hewlett Packard '138.00 13.10 4 Hidden Springs '138.00 13.09 5 Highland "138.00 13.09 6 Hill "138.00 12.50 7 Homedale "69.00 12.50 8 Horseshoe Bend Distribution 35.00 12.50 9 ""69.00 12.50 10 ""69.00 25.00 11 Houston "69.00 13.00 12 Hunt transmission 230.00 138.00 13.80 13 Hydra distribution 138.00 34.50 14 Island "69.00 12.50 15 Jerome "46.00 12.50 16 ""138.00 12.50 17 Julion Clawson "138.00 34.50 18 """69.00 13.80 19 Joplin "138.00 13.00 20 Karcher '138.00 13.09 21 Kenyon "69.00 12.50 22 Ketchum "138.00 12.50 23 Kinport transmission 69.00 38.00 12.50 24 ""230.00 138.00 12.50 25 ""230.00 138.00 13.80 26 ""161.00 138.00 13.80 27 Kramer distribution 138.00 34.50 28 Lansing "69.00 2.50 29 Linden "138.00 69.00 13.80 30 Locust "138.00 34.50 31 "transmission 230.00 138.00 13.00 32 Lower Malad -attended transmission 138.00 6.60 33 Lower Salmon -attended "138.00 13.80 34 Map Rock distribution 69.00 12.50 35 McCall "35.00 25.00 36 ""69.00 12.50 37 ""138.00 35.00 38 ""138.00 69.00 12.50 39 Meridian "138.00 13.00 40 Micron "138.00 12.50 FERC FORM NO.1 (ED.12-96)Page 426.2 Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2 01IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,O 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. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line (In Service)(In MVa)Transfeoeers TranSsoarrreers Type of Equipment Number of Units Tot CMapaacityNo. (f)(g)(h)(i)(j)(k) 20 1 1 12 1 2 20 1 3 8 1 4 12 1 5 24 1 6 15 2 7 6 1 8 10 1 9 5 1 10 10 1 11 300 3 12 18 1 13 12 1 14 10 1 15 20 1 16 30 2 17 20 3 18 15 1 19 12 1 20 20 2 21 58 2 22 3 23 180 1 1 24 180 1 25 600 3 1 26 30 2 27 10 1 28 18 1 29 48 2 30 180 1 31 15 1 32 70 4 33 10 1 34 3 3 35 8 1 36 18 1 37 30 1 38 36 2 39 48 4 40 FERC FORM NO.1 (ED.12-96)Page 427.2 Name of Respondent This Report is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). Line VOLTAGE (in MVa) No Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Midpoint transmission 230.00 138.00 12.50 2 ""345.00 230.00 13.80 3 ""500.00 345.00 I 4 Milner distribution 69.00 38.00 13.80 5 ""69.00 38.00 7.20 6 ""138.00 34.50 7 Milner PP -attended transmission 138.00 13.80 8 Moonstone distribution 138.00 34.50 9 Mora "138.00 34.50 10 Moreland '46.00 12.50 11 "'46.00 34.50 12 Mountain Home Distribution 69.00 12.50 13 Mountain Home Air Force Base "69.00 12.50 14 ""138.00 12.50 15 Nampa "69.00 12.50 16 ""138.00 12.50 17 ""138.00 69.00 12.50 18 New Plymouth "69.00 12.50 19 Parma "69.00 12.50 20 ""69.00 34.50 21 Paul '138.00 34.50 12.50 22 Payette "138.00 12.50 23 Pingree "138.00 12.50 24 ""138.00 36.00 25 Pleasant Valley "138.00 34.50 26 Pocatello "46.00 12.50 27 Portneuf "138.00 36.20 28 Rockford '46.00 12.50 29 Russett '138.00 12.50 30 Sailor Creek "138.00 13.80 4.60 31 ""138.00 34.50 32 Salmon "69.00 12.50 33 ""69.00 7.50 34 Shoshone Falls -attached transmission 46.00 2.30 35 ""46.00 6.60 36 Silver distribution 138.00 34.50 37 Simplot distribution 138.00 12.50 38 Sinker Creek "138.00 34.50 39 Siphon "138.00 34.50 40 South Park "69.00 12.50 FERC FORM NO.1 (ED.12-96)Page 426.3 Name of Respondent This Report is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUBSTATIONS (Continued) 5.Show in columns (I),(j),and (k)special equipment such as rotaryconverters,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. Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUlPMENT Line (In Service)(In MVa)Transfeoeers TranSsoarrneers Type of Equipment Number of Units Tot CMapaacityNo. (f)(g)(h)(i)(j)(k) 120 1 1 600 2 2 1000 4 3 I 125 3 1 4 8 3 1 5 29 2 6 36 1 7 12 1 8 33 2 9 8 1 10 10 3 1 11 12 1 12 10 1 13 18 1 14 15 1 15 55 2 16 25 1 17 10 1 18 10 1 19 12 1 20 30 2 21 22 3 22 20 1 23 20 1 24 42 2 25 36 2 26 18 1 27 14 2 28 18 1 29 8 2 30 15 1 31 6 3 1 32 8 3 1 33 3 1 34 10 1 35 12 1 36 15 1 37 12 1 38 33 2 39 10 1 40 FERC FORM NO.1 (ED.12-96)Page 427.3 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). Line VOLTAGE (In MVa) No.Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 State "69.00 12.50 2 Strike Power Plant -attended transmission 138.00 13.80 3 Sugar distribution 138.00 34.50 4 Swan Falls -attended Transmission 138.00 5 Taber distribution 46.00 12.50 6 ""46.00 34.50 7 Terry "138.00 12.50 8 Thousand Springs -attended transmission 46.00 6.90 9 ""69.00 46.00 2.30 10 Toponis distribution 138.00 34.50 11 Twin Falls "46.00 7.20 12 Twin Falls distribution 46.00 12.50 13 ""69.00 12.50 14 ""138.00 13.00 15 ""138.00 46.00 12.50 16 Twin Falls PP -attended transmission 138.00 7.20 17 ""138.00 13.20 18 Upper Malad -attended "46.00 7.20 19 Upper Salmon-attended "138.00 7.20 20 Ustick distribution 138.00 12.50 21 Victory "138.00 12.50 22 Ware "69.00 12.50 23 Weiser "69.00 12.50 24 ""138.00 69.00 12.50 25 Wye distribution 69.00 12.50 26 Zilog "69.00 12.50 27 28 29 The above are all State of Idaho 30 31 Montana: 32 Peterson transmission 138.00 38.00 12.50 33 34 Nevada: 35 Valmy -attended transmission 345.00 21.30 36 Wells "138.00 69.00 12.50 37 38 Oregon: 39 Boardman -attended transmission 500.00 24.00 40 Cairo distribution 69.00 12.50 FERC FORM NO.1 (ED.12-96)Page 426.4 Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr) 1IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,200 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. Capacity of Substation |Number of I Number of I CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line .Transformers Spare(In Service)(In MVa)In Service Transformers Type of Equipment Number of Units Total Capacity No. (In MVa) (f)(g)(h)(i)(j)(k) 33 2 1 83 3 2 10 1 3 30 1 4 5 1 5 3 3 1 6 42 3 7 8 1 8 5 3 1 9 18 1 10 1 11 1 12 1 13 67 2 14 13 1 15 9 1 16 72 1 17 8 1 18 36 4 19 44 2 20 24 1 21 10 1 22 17 2 23 25 1 24 47 3 25 25 2 26 27 28 29 30 31 24 3 1 32 33 34 150 1 35 18 3 1 36 37 38 55 1 39 12 1 40 FERC FORM NO.1 (ED.12-96)Page 427.4 Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)1IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31,200 SUBSTATIONS 1.Report below the information called for concerning substations of the respondent as of the end of the year. 2.Substations which serve only one industrial or street railway customer should not be listed below. 3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according to functional character,but the number of such substations must be shown. 4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in column (f). Line VOLTAGE (In MVa) No Name and Location of Substation Character of Substation Primary Secondary Tertiary (a)(b)(c)(d)(e) 1 Hells Canyon -attended transmission 230.00 13.80 2 Hines "138.00 115.00 12.50 3 Malheur Butte distribution 69.00 34.50 12.50 4 Nyssa "69.00 12.50 5 Ontario "138.00 12.50 6 ""138.00 69.00 12.50 7 ""230.00 138.00 12.50 8 Ore-Ida "69.00 12.50 9 Oxbow -attended transmission 69.00 38.00 12.50 10 ""230.00 13.80 11 Oxbow Attended transmission 230.00 138.00 13.80 12 Quartz transmission 138.00 69.00 12.50 13 ""138.00 80.00 12.50 14 Vale distribution 69.00 13.09 15 16 Wyoming: 17 Jim Bridger -attended transmission 345.00 22.00 18 19 20 21 22 23 24 Transformers-distribution substations under 10,000 25 KVA 83 unattended. 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO.1 (ED.12-96)Page 426.5 Name of Respondent This Report Is:Date of Report Year of Report (1)X An Original (Mo,Da,Yr)Idaho Power Company (2)A Resubmission 04/30/2002 Dec.31,2001 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 I Number of CONVERSION APPARATUS AND SPECIAL EQUlPMENT LineIan e ic ) o Transfeo eers TranSsoarrreers Type of Equipment Number of Units Tot CMapacity No. (f)(g)(h)(i)Q)(k) 500 3 1 1 40 1 2 10 3 3 20 2 4 38 2 5 55 3 6 120 1 7 12 1 8 10 3 1 9 244 2 10 100 1 11 63 3 12 100 3 13 8 1 14 15 16 748 1 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO.1 (ED.12-96)Page 427.5 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ENVIRONMENTAL PROTECTION FACI ITIES 1.For purposes of this response,environmental protection facilities shall be defined as any building,structure,equipment,facility,or improvement designed and constructed solely for control,reduction,prevention or abatement of discharges or releases into the environment of gaseous,Liquid,or solid substances,heat,noise or for the control,reduction,prevention,or abatement of any other adverse impact of an activity on the environment. 2.Report the differences in cost of facilities installed for environmental considerations over the cost of alternative facilities which would otherwise be used without environmental considerations.Use the best engineering design achievable without environmental restrictions as the basis for determining costs without environmental considerations.It is not intended that special design studies be made for purposes of this response.Base the response on the best engineering judgment where direct comparisons are not available. Include in these differences in costs the costs or estimated costs of environmental protection facilities in service,constructed or modified in connection with the production,transmission,and distribution of electrical energy and shall be reported herein for all such environmental facilities placed in service on or after January 1,1969,so long as it is readily determinable that such facilities were constructed or modified for environmental rather than operational purposes.Also report similar expenditures for environmental plant included in construction work in progress.Estimate the cost of facilities when the original cost is not available or facilities are jointly owned with another utility,provided the respondent explains the basis of such estimations.Examples of these costs would include a portion of the costs of tall smokestacks,underground Lines,and landscaped substations.Explain such costs in a footnote. 3.In the cost of facilities reported on this page,include an estimated portion of the cost of plant that is or will be used to provide power to operate associated environmental protection facilities.These costs may be estimations on a percentage of plant basis.Explain such estimations in a footnote. 4.Report all costs under the major classifications provided below and include,as a minimum,the items Listed-hereunder: A.Air pollution control facilities:D.Noise abatement equipment: (1)Scrubbers,precipitators,tall smokestacks,etc.(1)Structures (2)Changes necessary to accommodate use of (2)mufflers environmentally clean fuels such as Low ash or low (3)Sound proofing equipment sulfur fuels including storage and handling equipment (4)Monitoring equipment (3)Monitoring equipment (5)Other. (4)Other.E.Esthetic costs: B.Water pollution control facilities:(1)Architectural costs (1)Cooling towers,ponds,piping,pumps,etc.(2)Towers (2)Waste water treatment equipment (3)Underground lines (3)Sanitary waste disposal equipment (4)Landscaping (4)Oil interceptors (5)Other. (5)Sediment control facilities F.Additional plant capacity necessary due to (6)Monitoring equipment restricted output from existing facilities,or addition (7)Other.of pollution control facilities. C.Solid waste disposal costs:G.Miscellaneous: (1)Ash handling and disposal equipment (1)Preparation of environmental reports (2)Land (2)Fish and wildlife plants included in Accounts (3)Settling ponds 330,331,332,and 335. (4)Other.(3)Parks and related facilities (4)Other. 5.In those instances when costs are composites of both actual supportable costs and estimates of costs,specify in column (f)the actual costs that are included in column (e). 6.Report construction work in progress relating to environmental facilities at Line 9. Line Classification of Cost C·lANGES DURING YEAR Balance at Actual Cost No.Additions Eletirements Adjustments End of Year (a)(b)(c)(d)(e)(f) ,1 Air Pollution Control Facilities 2,152,371 717,689 -292,174 148,789,150 148,798,150 2 Water Pollution Control Facilities 109,754 -136,268 17,865,084 17,865,084 3 Solid Waste Disposal Costs 33,990 -365,736 3,271,057 3,271,057 4 Noise Abatement Equipment 34,718 -7,252 160,811 160,811 5 Esthetic Costs 158,140 24,286 1,230,060 1,230,060 6 Additional Plant Capacity 133,714 71,594 6,921,220 6,921,220 7 Miscellaneous (Identify significant)642,107 27,417,999 22,794,271 8 TOTAL (Total of lines 1 thru 7)3,230,076 824,001 -777,144 205,655,381 201,040,653 9 Construction Work in Progress 4,129,096 4,129,096 FERC FORM NO.1 (ED.12-88)Page 430 Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ELECTR C DISTRIBUTION METERS AND LIN i TRANSFORMERS 1.Report below the information called for concerning distribution watt-hour meters and line transformers. 2.Include watt-hour demand distribution meters,but not external demand meters. 3.Show in a footnote the number of distribution watt-hour meters or line transformers held by the respondent under lease from others, jointly owned with others,or held otherwise than by reason of sole ownership by the respondent.If 500 or more meters or line transformers are held under a lease,give name of lessor,date and period of lease,and annual rent.If 500 or more meters or line transformers are held other than by reason of sole ownership or lease,give name of co-owner or other party,explain basis of accounting for expenses 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. Line ltem Number of Watt-hour LINE TRANSFORMERS No.Meters Number Total capacity (in (MVa)(a)(b)(c)(d) i Number at Beginning of Year 406,405 196,098 9,586 2 Additions During Year 3 Purchases 17,878 4,648 352 4 Associated with Utility Plant Acquired 5 TOTAL Additions (Enter Total of lines 3 and 4)17,878 4,648 352 6 Reductions During Year 7 Retirements 9,350 4,853 338 8 Associated with Utility Plant Sold 9 TOTAL Reductions (Enter Total of lines 7 and 8)9,350 4,853 338 10 Number at End of Year (Lines 1 +5 -9)414,933 195,893 9,600 11 In Stock 9,764 190,773 9,229 12 Locked Meters on Customers'Premises 13 Inactive Transformers on System 14 In Customers'Use 405,057 3,185 357 15 In Company's Use 112 1,938 14 16 TOTAL End of Year (Total 11 to 15.This should equal line 10)414,933 195,896 9,600 FERC FORM NO.1 (ED.12-88)Page 429 Name of Respondent This Report Is:Date of Report Year of Report (1)An Original (Mo,Da,Yr)2001IdahoPowerCompany(2)A Resubmission 04/30/2002 Dec.31, ENVIRONMENTAL PROTECTION EXPENSES 1.Show below expenses incurred in connection with the use of environmental protection facilities,the cost of which are reported on Page 430.Where it is necessary that allocations and/or estimates of costs be made,state the basis or method used. 2.Include below the costs incurred due to the operation of environmental protection equipment,facilities,and programs. 3.Report expenses under the subheadings listed below. 4.Under Item 6 report the difference in cost between environmentally clean fuels and the alternative fuels that would otherwise be used and are available for use. 5.Under Item 7 include the cost of replacement power,purchased or generated,to compensate for the deficiency in output from existing plants due to the addition of pollution control equipment,use of alternate environmentally preferable fuels or environmental regulations of governmental bodies.Base the price of replacement power purchased on the average system price of purchased power if the actual cost of such replacement power is not known.Price internally generated replacement power at the system average cost of power generated if the actual cost of specific replacement generation is not known. 6.Under item 8 include ad valorem and other taxes assessed directly on or directly relatable to environmental facilities.Also include under Item 8 licensing and similar fees on such facilities. 7.In those instances where e×penses are composed of both actual supportable data and estimates of costs,specify in column (c)the actual expenses that are included in column (b). Line Classification of Expenses Amount Actual Expenses No (a)(b)(c) 1 Depreciation 6,252,646 2 Labor,Maint,Mtris,&Supplies Cost Related to Env Fac &Programs 14,960,747 15,261,199 3 Fuel Related Costs 4 Operation of Facilities 2,193,444 2,193,444 5 Fly Ash and Sulfur Sludge Removal 511,427 511,427 6 Difference in Cost of Environmentally Clean Fuels 7 Replacement Power Costs 4,321,312 499,121 8 Taxes and Fees 711,343 9 Administrative and General 324,233 324,233 10 Other (Identify significant)17,299 17,299 11 TOTAL 29,292,451 18,806,723 ERC FORM NO.1 (ED.12-88)Page 431 Nameof Respondent ThisRepodis:DateofRepod YearofRepon (1)_X An Original (Mo,Da,Yr) Idaho Power Company (2)_A Resubmission 04/30/2002 Dec 31,2001 FOOTNOTEDATA Schedule Page:431 Line No.:1 Column:bAppropriaterateswereappliedtoestimated plant investment in environmental facilities at beginning of year. Schedule Page:431 Line No.:2 Column:b All of the Jim Bridger environmental expenses were provided by Pacific Power.All theBoardmanenvironmentalexpenseswereprovidedbyPortlandGeneralElectric.All of theValmyenvironmentalexpenseswereprovidedbySierraPacificPower.Other environmentalexpensesareacombinationofengineeringestimates,allocations based on relative plantinvestmentandcertainO&M accounts directly identifiable as environmental. Schedule Page:431 Line No.:7 Column:b For the Boardman,Valmy,and Jim Bridger plants,estimated energy costs were provided byPortlandGenereal,Sierra Pacific,and Pacific Power. Schedule Page:431 Line No.:8 Column:b Property taxes allocated on the basis of relative investment in environmental facilities. FERC FORM NO.1 (ED.12-87)Page 450 INDEX Schedule Paqe Ak). Accrued and prepaid taxes ........................262-263 Accumulated Deferred Income Taxes .......................234 272-277 Accumulated provisions for depreciation of common utility plant ......................356 utility plant ........................219 utility plant (summary).......................200-201 Advances from associated companies ......................256-257 Allowances .......................228-229 kmortization miscellaneous .......................340 of nuclear fuel ...........................202-203 Appropriations of Retained Earnings ......................118-119 Associated Companies advances from ..................................256-257 corporations controlled by respondent .........................103 control over respondent .........................102 interest on debt to .........................256-257 Attestation ..........................i Balance sheet comparative ........................110-113 notes to .........................122-123 Bonds .......................256-257 Capital Stock .....................251 discount .......................254 expense ........................254 installments recived ........................252 premiums ........................252 reacquired .......................251 subscribed .........................252 Cash flows,statement of ........................120-121 Changes important during year ..........................108-109 Construction overheads,electric ..................................217 overhead procedures,general description of ..........................218 work in progress -common utility plant ...........................356 work in progress -electric ...............................216 work in progress -other utility departments ............................200-201 Control corporations controlled by respondent ............................103 over respondent ................................102 security holders and voting powers .............................106-107 Corporation controlled by ...........................103 incorporated ...........................101 CPA,background information on ............................101 CPA Certification,this report form ...........................i-ii FERC FORM NO.1 (ED.12-93)Index 1 INDEX (continued) SchedLIIO Paqe No. Deferred credits,other .......................269 debits,miscellaneous ..........................233 income taxes accumulated -accelerated amortization property ..............................272-273 income taxes accumulated -other property .......................274-275 income taxes accumulated -other .................................276-277 income taxes accumulated -pollution control facilities .......................234 Definitions,this report form ........................iii Depreciation and amortization of common utility plant ........................356 of electric plant ........................219 336-337 Directors ...........................105 Discount on capital stock ........................254 Discount -premium on long-term debt .......................256-257 Distribution of salaries and wages .........................354-355 Dividend appropriations ........................118-119 Earnings,Retained .........................118-119 Electric energy account ..........................401 Environmental protection expenses ..........................431 facilities .........................430 Expenses electric operation and maintenance .......................320-323 electric operation and maintenance,summary .........................323 unamortized debt .........................256 Extraordinary property losses .........................230 Filing requirements,this report form General description of construction overhead procedure ..........................218 General information ...............................101 Instructions for filing the FERC Form 1 .........................i-iv Generating plant statistics hydroelectric (large).............................406-407 purped storage (large).........................408-409 small plants ..........................410-411 steam-electric (large)............................402-403 Hydro-electric generating plant statistics ...........................406-407 Identification ...........................101 Important changes during year ............................108-109 Income statement of,by departments ...............................114-117 statement of,for the year (see also revenues)..........................114-117 deductions,interest on debt to associated companies ..............................340 deductions,miscellaneous mmortization .........................340 deductions,other income deduction ..........................340 deductions,other interest charges ........................340 Incorporation information ...........................101 Installments received on capital stock ..........................252 FERC FORM NO.1 (ED.12-95)Index 2 Schedule Paqe No. Interest charges,on debt to associated companies .......................340 charges,other .......................................340 charges,paid on long-term debt,advances,etc .......................256-257 Investments nonutility property ........................221 subsidiary companies ..............................224-225 Investment tax credits,accumulated deferred ......................266-267 Law,excerpts applicable to this report form .......................iv List of schedules,this report form .......................2-4 Long-term debt ..........................256-257 Losses-Extraordinary property ........................230 Materials and supplies .......................227 Meters and line transformers ........................429 Miscellaneous general expenses .......................335 Notes to balance sheet .......................................122-123 to statement of changes in financial position .......................122-123 to statement of income .......................122-123 to statement of retained earnings .......................122-123 Nonutility property ........................221 Muclear fuel materials .........................202-203 Nuclear generating plant,statistics .........................402-403 Number of Electric Department Employees ..........................323 officers and officers'salaries .........................104 Operating expenses-electric .........................320-323 expenses-electric (summary).........................323 Other paid-in capital ................................253 donations received from stockholders .......................253 gains on resale or cancellation of reacquired capital stock ..........................253 miscellaneous paid-in capital ..............................253 reduction in par or stated value of capital stock ........................253 regulatory assets .......................232 regulatory liabilities ..........................278 Overhead,construction-electric .........................217 Peaks,monthly,and output ........................401 Plant,Common utility accumulated provision for depreciation ...........................356 acquisition adjustments ..........................356 allocated to utility departrents .........................356 completed construction not classified ...........................356 construction work in progress ..........................356 expenses ............................356 held for future use ...........................356 in service ...........................356 leased to others .........................356 Plant data .........................217-218 336-337 401-429 FERC FORM NO.1 (ED.12-95)Index 3 INDEX (continued) Schedule Paqe No. Plant -electric accumulated provision for depreciation ........................219 construction work in progress ......................216 held for future use .......................214 in service .....................204-207 leased to others ...............................................213 Plant -utility and accumulated provisions for depreciation amortization and depletion (surmary)........................201 Pollution control facilities,accumulated deferred income taxes .......................234 Power Exchanges .................................326-327 Premium and discount on long-term debt .........................256 Premium on capital stock .........................251 Prepaid taxes ...............................262-263 Property -losses,extraordinary ..........................230 Pumped storage generating plant statistics .........................408-409 Purchased power (including power exchanges)........................326-327 Reacquired capital stock ......--..................250 Reacquired long-term debt .........................256-257 Receivers'certificates ..........................................256-257 Reconciliation of reported net income with taxable income from Federal income taxes .........................261 Regulatory commission expenses deferred .........................233 Regulatory commission expenses for year .......................350-351 Research,development and demonstration activities ..........................352-353 Retained Earnings amortization reserve Federal ........................119 appropriated ........................118-119 statement of,for the year .........................118-119 unappropriated ..........................118-119 Revenues -electric operating ...........................300-301 Salaries and wages directors fees .......................105 distribution of ..........................354-355 officers'...................................104 Sales of electricity by rate schedules .........................304 Sales -for resale ........................310-311 Salvage -nuclear fuel ...........................202-203 Schedules,this report form ...........................2-4 Securities exchange registration ............................250-251 holders and voting powers ..........................106-107 Statement of Cash Flows ..........................120-121 Statement of income for the year ...........................114-117 Statement of retained earnings for the year .........................118-119 Stemm-electric generating plant statistics ...........................402-403 Stock liability for conversion .........................252 Substations .........................426 Supplies -materials and .......-..................227 FERC FORM NO.1 (ED.12-90)Index 4 INDEX (continued) Schedule Paqe No. Taxes accrued and prepaid ........................262-263 charged during year ..........................262-263 on income,deferred and accumulated ......................234 272-277 reconciliation of net income with taxable income for ......................261 Transformers,line -electric ........................429 Transmission lines added during year ......................424-425 lines statistics ........................422-423 of electricity for others .......................328-330 of electricity by others ......................332 Unamortized debt discount ......................256-257 debt expense .....................256-257 premium on debt ..........--.....................256-257 Unrecovered Plant and Regulatory Study Costs .........................230 FERC FORM NO.1 (ED.12-90)Index 5 ANNUALREPORT IDAHO SUPPLEMENT TO FERC FORM 1 MULTI-STATE ELECTRIC COMPANIES INDEX Page Number Tige 1 Statement of Income for the Year 2 Taxes Allocated to Idaho 3 Notes and Accounts Receivable 3 Accumulated Provision for Uncollectible Accounts 4 Receivables from Associated Companies 5 Gain or Loss on Disposition of Property 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 STATE OF IDAHO -ALLOCATED Idaho Power Company An Original December 31,2001 STATEMENT OF INCOME FORTHE 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.) Line Account Page TOTAL No.No.Current Year Previous Year (a)(b)(c)(d) 1 UTILITYOPERATING INCOME I 2 Operating Revenues (400)............................11 $841,902,029 $760,501,102 3 Operating Expenses 4 Operation Expenses (401)............................15 600,260,172 471,616,823 5 Maintenance Expenses (402)........................15 50,747,414 42,758,784 6 Depreciation Expense (403)........................73,251,218 69,520,984 7 Amort.&Depl.of Utility Plant (404-405)........................5,745,196 3,525,105 8 Amort.of Utility Plant Acq.Adj.(406)........ 9 Amort.of Property Losses,Unrecovered Plant and Regulatory Study Costs (407)........ 10 Amort,of Conversion Expenses (407)....... 11 Regulatory Debits (407.3)....... 12 (Less)Regulatory Credits (407.4)........ 13 Taxes Other Than Income Taxes (408.1)............................2 17,485,363 17,959,024 14 Income Taxes -Federal (409.1).........................2 (76,740,642)(9,889,742) 15 -Other (409.1)..................................................2 (21,117,310)(3,505,367) 16 Provision for Deferred Income Taxes (410.1 &411.1)Net..........................2 114,610,737 46,942,113 18 Investment Tax Credit Adj.-Net (411.4)............................2 2,867,361 (1,256,397) 19 (Less)Gains from Disp.of Utility Plant (411.6)...... 20 Losses from Disp.of Utility Plant (411.7)....... 21 (Less)Gains from Disposition of Allowances (411.8)........................- 22 Losses from Disposition of Allowances (411.9)....... 23 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 22).....................767,109,510 637,671,328 24 Net Utility Operating Income (Enter Total of line 2 less 23) (Carry forward to page 11,line 27).........................$74,792,519 $122,829,774 IDAHO SUPPLEMENT Page 1 STATE OF IDAHO-ALLOCATEDIdahoPowerCompanyAnOriginal December 31,2001 TAXES ALLOCATED TO IDAHO Taxes ChargedKindofTaxDurinqYear Taxes Other Than income Taxes:Labor Related: FICA..........................................$8,040,205FUTA..............................100,230StateUnemployment......................... .......107,989PayrollDeduction&Loading..........................(8,249,160) Total Labor Related......................(736)Property Taxes.................................14,655,066Kilowatt-hour Tax...................................1,009,108Licenses....................................3,563RegulatoryCommissionFees............................1,663,507IrrigationPIC...............................154,853 Total Taxes Other Than Income Taxes................17,485,363FederalIncomeTaxes..................................(76,740,642)State Income Taxes...................................(21,117,310)Deferred income Taxes.....................................114,610,737InvestmentTaxCreditAdjustment-Net..............2,867,361 Total Taxes Allocated to idaho.............................$37,105,509 IDAHO SUPPLEMENT Page 2 STATE OF IDAHO Idaho Power Company An Original December 31,2001 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 Balance Line Accounts Beginning of End of Year Year No.(a)(b)(c) i Notes Receivable (Account 141)........................................$7,687,362 $9,761,917 2 Customer Accounts Receivable (Account 142)....................................1,787,976,964 58,702,410 3 Other Accounts Receivable (Account 143)...........................4,885,010 2,259,483 4 (Disclose any capital stock subscription received) 5 Total........................ ..............1,800,549,336 70,723,810 6 7 Less:Accumulated Provision for Uncollectible 8 Accounts-Cr.(Account 144)............................1,397,455 1,500,000 9 10 Total,Less Accumulated Provision for 11 Uncollectible Accounts...........................................$1,799,151,881 $69,223,810 12 13 14 Notes Receivable -Account 141:(at 12-31-01) 15 Directors,officers,and employees -$7,313,924 16 17 18 Other Accounts Receivable -Account 143:(at 12-31-01) 19 Directors,officers,and employees -$1,343 20 ACCUMULATED PROVISION FOR UNCOLLECTIBLEACCOUNTS -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 empkyees shall not incIt de items for utility services. Mdse, Line Item Utility Jobbing &Officers Other Total Customers Contract and No.(a)Work Employees (b)(c)(d)(e)(f) 21 22 Bal.beginning of year $1,397,455 --$102,545 $1,500,000 23 Prov.for uncollectibles 24 for year....... 25 Accounts written off....... 26 Coll.of accounts 27 written off....... 28 Adjustments (explain)....... 29 30 31 32 Balance end of year....................................$1,397,455 $-$-$102,545 $1,500,000 33 IDAHO SUPPLEMENT Page 3 STATE OF IDAHOIdahoPowerCompanyAnOriginal December 31,2001 RECEIVABLESFROMASSOCIATED COMPANIES (Accounts 145,146) 1.Report particulars of notes and accounts receivable from associated companies at end of year. 2.Provide separate headings and totals for accounts 145,Notes Receivable from Associated Companies,and 146,Accounts Receivable from Associated Companies,in addition to a total for the combined accounts. 3.For notes receivable list each note separately and state purpose for which received.Show also in column(a)date of note,date of maturity and interest rate. 4.If any note was received in satisfaction of an open account,state the period covered by such open account. 5.Include in column (f)interest recorded as income during the year,including interest on accounts and notesheldatanytimeduringtheyear. 6.Give particulars of any notes pledged or discounted,also of any collateral held as guarantee of paymentofanynoteoraccount. BalanceLineParticularsBeginning Totals or Year Balance InterestofYearDebitsCreditsEndofYearForYearNo.(a)(b)(c)(d)(e)(f) 1 Account 145: 2 3 None 4 5 6 7 8 9 10 12 Account 146: 13 14 15 IDACORP Energy.....................$-29,157,009 $26,194,483 $2,962,52616 17 IDACORPFinancial Services.........27,386 106,392 127,497 6,28118 19 Ida-West Energy 20 Company.............................9,711 11,720 12,264 9,16721 22 23 Applied Power Corp....................1,015 -1,015 -24 25 Rocky Mountain Communication 76,755 222,725 299,48026 27 IDACORP,Inc.........................(170,055)90,601,259 90,143,293 287,91128 29 IDACORPEnergy Solutions.........365,991 244,343 345,401 264,93330 31 Total Account 146..........................$310,803 $120,099,105 $116,478,552 $3,830,29832 IDAHO SUPPLEMENT Page 4 STATE OF IDAHO Idaho Power Company An Original December 31,2001 STATE OF IDAHO-TOTAL SYSTEM DATA GAIN OR LOSS ON DISPOSITIONOF 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 of journal entries in column (b),when approval is required.Where approval is required but has not been received,give explanation following the item in column (a).(See account 102,Utility Plant Purchased or Sold.) Original Cost Date Journal Line Description of Property of Related Entry Approved Acct 421.1 Acct 421.2 Property (When Required) No.(a)(b)(c)(d)(e) 1 Gain on disposition of 2 property: 3 4 Boise Bench Transmission Land $8,066 $373,061 5 6 State Street Office Sale 346,000 473,049 7 8 9 10 11 12 Miscellaneous items (2)596 25,199 13 14 Total gain........................................$354,662 S 871 309 15 16 Loss on disposition of 17 property:(4 item)$58,775 S 19,029 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Total loss........................................$58,775 $ IDAHOSUPPLEMENT Page 5 STATE OF IDAHOIdahoPowerCompanyAnOriginal December 31,2001 STATE OF IDAHO -TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10,000 AND OVER Line PAYEE SERVICE TYPE AmountNo.(a)(b)(c)1 ASC GROUP Wetland mitigation $15,7402ATER,WYNNE LLP Legal Services 10,1473BARKER,ROSHOLT &SIMPSON LLP Legal Services 85,6094BESTCONSULTINGProgrammingServices26,8725BlDART&ROSS INC Management Services 29,4816BLUEHERONCONSULTING,INC Data Processing Services 212,2717BOESCH&COMPANY Govermental Relations Counsel 15,0008BOISESTATEUNIVERSITYManagementServices44,9219BREEZLEY,INC Management Services 84,00010BRENNEMAN,JOHN Govermental Relations Counsel 58,57911CAMBRIDGEENERGYRESEARCHManagementServices24,00012CARPENTERSNODGRASSManagementServices15,00013CHRISTOPHERFHOPPERLegalServices56,92214CHURCH,JOHN S Economic analysis Services 72,00015CORNERSTONESYSTEMSINCProgrammingServices1,024,00016CYBERMATIONINCComputerConsultingServices32,33517DAVISWRIGHTTREMAINELLPLegalServices83,31218DELOITTE&TOUCHE LLP Accounting Services 957,34119DELOITTECONSULTINGManagementServices119,79020DHIINCEnvironmentalServices32,19021DORSEY&WHITNEY LLP Management Services 20,67322DUKEENGINEERINGANDSERVICESEngineeringServices40,87523EVANSKEANELegalServices272,16724EXACTACORPORATIONDataProcessingServices64,85025GARTNERGROUPDataProcessingServices25,82526HALLFARLEYOBERRECHT&B Legal Services 59,66527HDRENGINEERING,INC Engineering Services 84,08828HERNDON,STEVEN L Relicensing Services 40,00029INTERWOVENINCManagementServices61,32530INVESTORTOOLS,INC Management Services 10,60031JBRENVIRONMENTALCONSULTANTSEnvironmentalServices23,21932LEBOEUFLAMBGREENEManagementServices1,287,67833LITCHFIELDCONSULTINGGROUPManagementServices23,27334LUYETCONSULTINGManagementServices14,32435MCCLURE,GERARD &NEUENSCHWAND Management Services 49,11936MCFAIN&ASSOC RESEARCH INC Customer Survery Services 26,50037MICROSOFTCORPManagementServices37,62638MILLERBATEMANLLPLegalServices167,32339MILUMAN&ROBERTSON INC Management Services 56,67840 41 42 Page 6 IDAHOSUPPLEMENT STATE OF IDAHO idaho Power Company An Original December31,2001 STATE OF IDAHO -TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10,000 AND OVER Line PAYEE SERVICE TYPE Amount No.(a)(b)(c) 1 PERKINSCOIE LLP Legal Services $20,678 2 PRICEWATERHOUSE COOPERS LLP Management Services 122,177 3 R.W.BECK Management SeMces 12,115 4 RAPIDIGM INC Data Processing Services 74,591 5 RIDDELLWILLIAMS P.S.Management Services 75,899 6 RISKADVISORY Management Services 70,762 7 ROBERTJ RIETH Management Services 25,537 8 ROSHOLT,ROBERTSON &TUCKER Legal Senrices 217,014 9 SALLADAY,G LANCE Legal SeMces 88,830 10 SCHWABE WILLIAMSON &WYATT Management SeMces 22,662 11 SIDLEY AUSTIN BROWN AND WOOD Management Services 118,331 12 sTEPTOE &JOHNSON LLP Legal Services 299,033 13 SToEL RIVES LLP Legal Services 24,313 14 sULLIVAN &CROMWELL Legal Services 77,060 15 TAYLOR ENGINEERING,INC Engineering Services 10,441 16 TETRA TECH EM INC Environmental Services 505,446 17 TOWERS PERRIN Management SeMces 19,409 18 US GEOLOGICAL SURVEY Environmental Studies 55,763 19 UTILITY RESOURCES Management Services 49,373 20 VAN NESS FELDMAN Management Services 459,913 21 VARNELL,LINDA Records Management Services 20,120 22 WEFA INC Management Services 21,000 23 YTURRI,ROSE,BURNHAM,BENTZ Legal Services 28,791 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Page 6-A IDAHO SUPPLEMENT STATE OF IDAHOIdahoPowerCompanyAnOriginal December 31,2001 PROFESSIONAL OR CONSULTATIVE SERVICES ITEMS $5,000 OR MORE BUT LESS THAN $10,000 PREDOMINANTPAYEENATUREOFSERVICE AMOUNTBECKLUND&ASSOCIATES MANAGEMENTSERVICES $6,314DVSINTERNATIONALMANAGEMENTSERVICES8,201EIDAM&ASSOCIATES ENGINEERING SERVICES 8,863JONESCHARTEREDLEGALSERVICES8,208MORGANLEWIS&BOCKlUS LEGAL SERVICES 5,954NORTHWESTARCHAEOLOGICALARCHAEOLOGICALSERVICES9,304NTLECTINCMANAGEMENTSERVICES9,494PARAMETRIXINCENVIRONMENTALSTUDIES7,767SHARP&SMITH ENGINEERINGSERVICES 7,424THOMSONFINANCIALINVESTORMANAGEMENTSERVICES6,416 IDAHO SUPPLEMENT Page 6-B STATEOF IDAHO -ALLOCATED Idaho Power Company An Original December31,2001 I ELECTRICPLANT 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 of tentative distributions of prior year reported in column (b).Likewise,if the respondent has a significant amount of plant retirements the end of the year,include in column (d)a tentative distribution of such retirements,on an estimated basis,with appropriate contra entry to the 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. Line Balance at Account Beginning of year Additions No.(a)(b)(c) i 1.IN I ANulbLE PLAN I 2 (301)Organization.....................................................................................................S 6,069 3 (302)Franchises and Consents.................................................................................8,024,733 4 (303)Miscellaneous Intangible Plant.......................................................39,435,206 5 TOTAL Intangible Plant (Enter Total of lines 2,3,and 4)......................47,466,007 6 2.PRODUCTIONPLANT 7 A.Steam Production Plant 8 (310)Land and Land Rights........ 9 (311)Structures and Improvements........ 10 (312)Boiler Plant Equipment...... 11 (313)Engines and Engine Driven Generators...... 12 (314)Turbogenerator Units...... 13 (315)Accessory Electric Equipment........ 14 (316)Misc.Power Plant Equipment....... 15 TOTAL Steam Production Plant (Enter Total of lines 8 thru 14)................................bbb,232,/A1 16 B.Nuclear Production Plant 17 (320)Land and Land Rights....... 18 (321)Structures and Improvements....... 19 (322)Reactor Plant Equipment...... 20 (323)Turbogenerator Units........ 21 (324)Accessory Electric Equipment....... 22 (325)Misc.Power Plant Equipment...... 23 TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 22)...... 24 C.Hydraulic Production Plant 25 (330)Land and Land Rights....... 26 (331)Structures and Improvements....... 27 (332)Reservoirs,Dams,and Waterways....... 28 (333)Water Wheels,Turbines,and Generators....... 29 (334)Accessory Electric Equipment....... 30 (335)Misc.Power Plant Equipment........ 31 (336)Roads,Railroads,and Bridges........ 32 TOTAL Hydraulic Production Plant(Enter Total of lines 25 thru 31)..........................568,613,882 33 D.Other Production Plant 34 (340)Land and Land Rights........ 35 (341)Structures and Improvements....... 36 (342)Fuel Holders,Products and Accessories...... 37 (343)Prime Movers........ 38 (344)Generators....... 39 (345)Accessory Electric Equipment...... Page 7 IDAHOSUPPLEMENT STATE OF IDAHO -ALLOCATEDIdahoPowerCompanyAnOriginal December 31,2001 ELECTRICPLANT IN SERVICE(Accounts 101,102,103 and 106)(Continued) 6.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 amountsinitiallyrecordedinAccount102.In showing the clearance of Account 102,include in column (e)theamountswithrespecttoaccumulatedprovisionfordepreciation,acquisition adjustments,etc.,and showincolumn(f)only the offset to the debits or credits distributed in column (f)to primary account classifications. 7.For Account 399,state the nature and use of plant included in this account and if substantial in amountsubmitasupplementarystatementshowingsubaccountclassificationofsuchplantconformingtotherequirementsofthesepages. 8.For each amount comprising the reported balance and changes in Account 102,state the property purchasedorsold,name of vendor or purchaser,and date of transaction.If proposed journal entries have been filedwiththeCommissionasrequiredbytheUniformSystemofAccounts,give also date of such filing. tialance at LineRetirementsAdjustmentsTransfersEndofYear(d)(e)(f)(g)No. 5 5,161 (301)2 7,227,781 (302)347,864,471 (303)4 55,097,414 5 I 6 7 (310)8 (311)9 (312)10 (313)11 (314)12 (315)13 (316)14683,199,238 15 16 (320)17 (321)18 (322)19 (323)20 (324)21 (325)22 23 24 (330)25 (331)26 (332)27 (333)28 (334)29 (335)30 (336)31bb),b49,422 32 33 (340)34 (341)35Informationisavailableonlyonanendofyearbasis.(342)36 (343)37 (344)38 (345)39 Page 8 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED Idaho Power Company An Original December 31,2001 ELECTRICPLANT IN SERVICE(Accounts 101,102,103 and 106)(Continued) Line Balance at Account Beginning of year Additions No.(a)(b)(c) 40 (34b)Misc.Power Plant Equipment..... 41 TOTAL Other Production Plant (Enter Total of lines 34 thru 40).............,...............&583,09/ 42 TOTAL Production Plant (Enter Total of lines 15,23,32,and 41)......................1,254,329,/10 43 3.TRANSMISSIONPLANT 44 (350)Land and Land Rights.......................................................................................9,823,223 45 (352)Structures and Improvements...........................................................................18,651,230 46 (353)Station Equipment.............................................................................................138,870,665 47 (354)Towers and Fixtures....................................................................................,.....44,061,906 48 (355)Poles and Fixtures.............................................................................................55,268,792 49 (356)Overhead Conductors and Devices...................................................................72,222,159 50 (357)Underground Conduit....... 51 (358)Underground Conductors and Devices.....................................................- 52 (359)Roads and Trails...............................................................................................256,618 53 TOTAL Transmission Plant (Enter Total of lines 44 thru 52)......................339,1b4,bs4 54 4.DISTRIBUTIONPLANT 55 (360)Land and Land Rights.......................................................................................1,817,650 56 (361)Structures and Improvements...........................................................................10,969,078 57 (362)Station Equipment...........................................................,................................89,860,545 58 (363)Storage Battery Equipment....... 59 (364)Poles,Towers,and Fixtures..............................................................................143,170,036 60 (365)Overhead Conductors and Devices...................................................................77,322,960 61 (366)Underground Conduit........................................................................................24,761,159 62 (367)Underground Conductors and Devices..............................................................108,329,705 63 (368)Line Transformers....................................,........................................................218,962,098 64 (369)Services........................36,208,634 65 (370)Meters..........................................................................................35,188,995 66 (371)Installations on Customer Premises..................................................................1,781,313 67 (372)Leased Property on Customer Premises........ 68 (373)Street Lighting and Signal Systems...................................................................3,410,385 69 TOTAL Distribution Plant (Enter Total of lines 55 thru 68)......................................Ibi,/82,bbb 70 5.GENERALPLANT 71 (389)Land and Land Rights.......................................................................................7,963,580 72 (390)Structures and Improvements...........................................................................47,978,802 73 (391)Office Furniture and Equipment........................................................................33,717,448 74 (392)Transportation Equipment.................................................................................30,605,243 75 (393)Stores Equipment..............................................................................................767,030 76 (394)Tools,Shop,and Garage Equipment.................................................................2,614,958 77 (395)Laboratory Equipment..................................................................................6,505,363 78 (396)Power Operated Equipment..............................................................................5,216,142 79 (397)CommunicationEquipment...............................................................................13,523,557 80 (398)Miscellaneous Equipment..................................................................................1,629,701 81 SUBTOTAL (Enter Total of lines 71 thru 80)...........................................................160,521,824 82 (399)Other Tangible Property........ 83 TOTAL General Plant (Enter Total of lines 81 and 82)..........,.................150,521,824 84 TOTAL (Accounts 101 and 106).....................2,543,254,693 85 (102)Electric Plant Purchased ...... 86 (Less)(102)Electric Plant Sold........ 87 (103)Experimental Plant Unclassified........ 88 TOTAL Electric Plant in Service...........................................2,543,254,693 Page 9 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATEDIdahoPowerCompanyAnOriginal December 31,2001 I ELECTRICPLANT IN SERVICE(Accounts 101,102,103 and 106)(Continued) Balance at LineRetirementsAdjustmentsTransfersEndofYear(d)(e)(f)(9)No. (346)40 $43,891,388 411,304,b4U,048 42 43 11,439,654 (350)4424,070,377 (352)45152,434,562 (353)4645,883,182 (354)47 64,895,165 (355)4879,568,613 (356)49 (357)50 (358)51 253,137 (359)523/8,544,689 b3 543,238,044 (360)5512,539,229 (361)56 96,441,563 (362)57 -(363)58151,630,460 (364)59 80,310,419 (365)6028,055,847 (366)61116,255,035 (367)62 225,942,526 (368)63 40,269,963 (369)64 35,945,582 (370)651,850,356 (371)66 -(372)673,594,453 (373)68 70 7,919,696 (389)7150,987,723 (390)7244,335,417 (391)73 33,720,020 (392)74 798,029 (393)753,091,382 (394)767,873,207 (395)77 5,675,368 (396)78 15,721,270 (397)791,687,745 (398)80 (399)82 171,809,857 83 2,706,165,486 84 (102)85 86 (103)87 2,/Ub,1bb,48b 88 Page 10 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED Idaho Power Company An Original December 31,2001 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 Amount for No.Current Year i Previous Year (a)(b)(c) 1 Sales of Electricity 2 (440)Residential Sales...........................................$250,774,139 $215,560,768 3 (442)Commercialand industrial Sales 4 Small (or Commercial)(SeeInstr.4)(1).......................224,852,716 194,748,043 5 Large (or Industrial)(See Instr.4)(2).......................146,522,467 125,356,736 6 Non-Juristictional Sales -Embarcadero -(allocated)...... 7 (444)Public Street and Highway Lighting......................2,299,433 2,069,765 8 (445)Other Sales to Public Authorities....... 9 (446)Sales to Railroads and Railways...... 10 (448)Interdepartmental Sales........ 11 TOTAL Sales to UltimateConsumers......................624,448,755 *537,735,312 12 (447)Sales for Resale -Opportunity....Non-FirmOnly....................185,532,680 191,842,607 13 TOTAL Sales of Electricity....................809,981,435 729,577,919 14 (449.1)Provision for Rate Refunds.......................1,823,627 4,474,516 15 TOTAL Revenue Net of Provision for Refunds......................811,805,062 734,052,435 16 Other Operating Revenues 17 (450)Forfeited Discounts...... 18 (451)Miscellaneous Service Revenues....................3,237,418 2,808,266 19 (453)Sales of Water and Water Power.......................- 20 (454)Rent from Electric Property..........................15,739,389 17,102,596 21 (455)Interdepartmental Rents..........................-- 22 (456)Other Electric Revenues......................11,120,160 6,537,805 23 24 25 26 TOTAL Other Operating Revenues.......................30,096,967 26,448,666 27 TOTAL Electric Operating Revenues.......................................$841,902,029 $760,501,102 (1)Commercialand Industrial sales -Small -under 1,000 KW and ircludes all irrigation customers. (2)Commercialand Industrial sales -Large -1,000 KW and over. Page 11 IDAHO SUPPLEMENT STATE OF IDAHO-ALLOCATEDIdahoPowerCompanyAnOriginal December 31,2001 ELECTRICOPERATING REVENUES (Account 400)(Continued) 4.Commercialand 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 ordecreases. 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. KILOWATT HOURS SOLD AVERAGE NUMBEROF C JSTOMERSPERMONTHAmountforAmountforAmountforNumberfor LineCurrentYearPreviousYearCurrentYearPreviousYearNo.(d)(e)(f)(g) 14,117,127,872 4,189,182,972 318,076 309,499 2 34,581,583,827 5,144,299,719 62,178 60,321 43,666,993,888 4,533,600,770 107 104 5 626,208,245 28,394,087 232 177 7 8 9 1012,391,913,832 **13,895,477,548 **380,593 370,101 111,601,490,547 3,522,956,707 N/A N/A 1213,993,404,379 17,418,434,255 380,593 370,101 13 14 *Includes $(6,910,657)unbilled revenues. **Includes (381,175,056)KWH relating to unbilled revenues. lines 6,12 &17 through 27 are on an 'allocated"basis. Page 11a IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED Idaho Power Company An Unginal December 31,2001 ELECTRICOPERATIONAND MAINTENANCEEXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line Amount for Amount for No.Account Current Year Previous Year (a)(b)(c) i 1.Puvv6H PHubUulluN ExP6Num 2 A.Steam Power Generation 3 Operation 4 (500)Operation Supervision and Engineering.........................................................................5 962,083 5 1,765,469 5 (501)Fuel................................................................................................................................86,821,776 85,577,259 6 (502)Steam Expenses.............................................................................................................5,016,622 5,369,162 7 (503)Steam from Other Sources...........................................................................................- 8 (Less)(504)Steam Transferred-Cr....... 9 (505)Electric Expenses....................................................1,320,464 1,245,039 10 (506)Miscellaneous Steam Power Expenses..........................................................................5,055,445 10,316,507 11 (507)Rents............................................................................................................................574,072 543,003 12 (509)Allowances....................0 13 TOTAL Operation (Enter Total of lines 4 thru 12)......................99,750,463 104,816,438 14 Maintenance 15 (510)Maintenance Supervision and Engineering......................1,713,789 1,513,643 16 (511)Maintenance of Structures............................................153,801 274,609 17 (512)Maintenance of Boiler Plant....................................................7,966,872 6,185,229 18 (513)Maintenance of Electric Plant........................................................................................3,156,857 1,660,394 19 (514)Maintenance of Miscellaneous Steam Plant...................................................................7.376,324 2,543,678 20 TOTAL Maintenance (Enter Total of Lines 15 thru 19).......................20,367,643 12,177,553 21 TOTAL Power Production Expenses-Steam Power (Enter Total of lines 13 and 20).........120,118,106 116,993,991 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-Nuclear Power (Enter Total of lines 33 and 40)...... 42 C.Hydraulic Power Generation 43 Operation 44 (535)Operation Supervision and Engineering....................................................3,088,060 3,015,185 45 (536)Water for Power.............................................................................................................2,937,511 3,542,880 46 (537)Hydraulic Expenses........................................................................................................4,127,831 3,936,036 47 (538)Electric Expenses...........................................................................................................1,169,395 924,778 48 (539)Miscellaneous Hydraulic Power Generation Expenses....................................................1,577,869 1,546,359 49 (540)Rents...........................................................................................................................277,935 323,683 50 TOTAL Operation (Enter Total of lines 44 thru 49)........................13,178,600 13,288,922 Page 12 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED Idaho Power company An Original December 31,žbbiELECTRICOPERATIONANDMAINTENANCEEXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line Amount for Amount for No.Account Current Year Previous Year (a)(b)(c) b1 0.Hydraulic Power Generation (continued) 52 Maintenance 53 (541)Maintenance Supervision and Engineering........................................$990,161 $872,21854(542)Maintenance of Structures............................................................................................925,409 1,057,11655(543)Maintenance of Reservoirs,Dams,and Waterways......................................................461,418 697,799 56 (544)Maintenance of Electric Plant......................................................................................1,872,587 2,366,810 57 (545)Maintenance of Miscellaneous Hydraulic Plant...............................................................1,951,706 2,027,643 58 TOTAL Maintenance (Enter Total of lines 53 thru 57).....................6,201,282 7,021,586 59 TOTAL Power Production Expenses-Hydraulic Power (Enter Total of lines 50 and 58).......19,379,883 20,310,508 61 Operation 62 (546)Operation Supervision and Engineering.........................................................................154,72563(547)Fuel.............................................................................................................................2,682,961 255,01064(548)Generation Expenses...................................................................................................459,322 5,29665(549)Miscellaneous Other Power Generation Expenses.........................................................298,907 2,794 66 (550)Rents...........................................................................................................................4,705,353 67 TOTAL Operation (Enter Total of lines 62 thru 66).......................8,301,268 263,099 68 Maintenance 69 (551)Maintenance Supervision and Engineering..........................50 70 (552)Maintenance of Structures...............................................13,309 1,307 71 (553)Maintenance of Generating and Electric Plant......................................237,678 86,312 72 (554)Maintenance of Miscellaneous Other Power Generation Plant...... 73 TOTAL Maintenance (Enter Total of lines 69 thru 72).....................251,038 87,620 74 TOTAL Power Production Expenses-Other Power (Enter Total of lines 67 and 73).............8,552,306 350,719 75 E.Other Power Supply Expenses 76 (555)Purchased Power...........................................................................................................531,853,029 363,211,06377(556)System Control and Load Dispatching............................................................................680,970 1,204,06878(557)Other Expenses..............................................................................................................(159,438,637)(111,277,230) 79 TOTAL Other Power Supply Expenses (Enter Total of lines 76 thru 78)............................373,095,362 253,137,901 80 TOTAL Power Production Expenses (Enter Total of lines 21,41,59,74,and 79)...............521,145,657 390,793,119 81 2.TRANSMlÅ SIONEXPENSES 82 Operation 83 (560)Operation Supervision and Engineering..........................................................................1,605,476 1,525,075 84 (561)Load Dispatching............................................................................................................1,986,221 1,765,936 85 (562)Station Expenses............................................................................................................1,029,866 1,099,830 86 (563)Overhead Line Expenses................................................................................................448,094 474,18987(564)Underground Line Expenses..........................................................................................-- 88 (565)Transmission of ElectricitybyOthers..............................................................................1,385,516 195,624 89 (566)Miscellaneous Transmission Expenses..........................................................................358,250 159,031 90 (567)Rents............................................................................................................................1,089,015 1,199,223 91 TOTAL Operation (Enter Total of lines 83 thru 90).........................7,902,438 6,418,907 92 Maintenance 93 (568)Maintenance Supervision and Engineering.........................690,097 402,137 94 (569)Maintenance of Structures..................................217 - 95 (570)Maintenance of Station Equiprnent.................................................................................2,598,007 2,260,005 96 (571)Maintenance of Overhead Lines.....................................................................................2,014,639 1,630,072 97 (572)Maintenance of Underground Lines................................................................................-- 98 (573)Maintenance of Miscellaneous Transmission Plant........................................................11,023 - 99 TOTAL Maintenance (Enter Total of lines 93 thru 98).........................5,313,982 4,292,214 100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99).......................13,216,420 10,711,122 102 Operation 103 (580)Operation Supervision and Engineering.......................3,151,571 3,532,700 Page 13 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATED Idaho Power company An Original December $1,2001 ELECTRICOPERATIONAND MAINTENANCEEXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line i Amount for 'Amount for No.Account Current Year Previous Year (a)(b)(c) 104 a.bis I HibU l luN 6xPENSEs tuontinued) 105 (581)Load Dispatching...........................................................................................................S 2,475,593 $2,408,942 106 (582)Station Expenses............................................................................................................1,270,672 1,488,410 107 (583)Overhead Line Expenses................................................................................................3,466,781 3,372,377 108 (584)Underground Line Expenses...........................................................................................2,484,836 2,598,386 109 (585)Street Lighting and Signal System Expenses..................................................................351,356 619,418 110 (586)Meter Expenses..............................................................................................................4,500,318 3,495,726 111 (587)Customer installations Expenses....................................................................................466,219 456,584 112 (588)Miscellaneous Distribution Expenses..............................................................................3,460,708 3,992,115 113 (589)Rents............................................................................................................................155,153 124,133 114 TOTAL Operation (Enter Total of lines 103 thru 113).......................21,783,206 22,088,791 115 Maintenance 116 (590)Maintenance Supervision and Engineering......................83,230 86,972 117 (591)Maintenance of Structures.......................2,037 7,874 118 (592)Maintenance of Station Equipment................................................................................2,625,142 2,870,684 119 (593)Maintenance of Overhead Lines.....................................................................................9,978,029 9,220,991 120 (594)Maintenance of Underground Lines................................................................................1,351,967 1,480,921 121 (595)Maintenance of Line Transformers.................................................................................1,515,358 1,975,650 122 (596)Maintenance of Street Lighting and Signal Systerns.......................................................62,625 70,216 123 (597)Maintenance of Meters...................................................................................................1,651,978 1,659,757 124 (598)Maintenance of Miscellaneous Distribution Plant............................................................194,582 254,260 125 TOTAL Maintenance (Enter Total of lines 116 thru 124)......................17,464,949 17,627,326 126 TOTAL Distribution Expenses (Enter Total of lines 114 and 125)......................39,248,156 39,716,117 127 4.CUSTOMERACCOUNTSEXPENSES 128 Operation 129 (901)Supervision................................................................................583,674 441,328 130 (902)Meter Reading Expenses..........................................................................4,073,822 4,408,686 131 (903)Customer Records and Collection Expenses..................................................................8,537,156 6,241,068 132 (904)Uncollectible Accounts...................................................................................................3,307,248 1,520,460 133 (905)Miscellaneous Customer Accounts Expenses................................................................2,214 6,458 134 TOTAL Customer Accounts Expenses (Enter Total of lines 129 thru 133)..........................16,504,114 12,618,000 135 5.CUSTOMERSERVICEAND INFORMATIONALEXPENSES 136 Operation 137 (907)Supervision....................................................................................................................145,764 82,433 138 (908)CustomerAssistanceExpenses.....................................................................................7,502,692 7,226,930 139 (909)Informationalandinstructional Expenses...,...................................................................17,443 133,378 140 (910)Miscellaneous Customer Service and Informational Expenses.......................................267,645 482,056 141 TOTAL Cust.Service and Informational Expenses (Enter Total of lines 137 thru 140)..........7,933,543 7,924,796 142 6.SALES EXPENSES 143 Operation 144 (911)Supervision..............................................................................................................-- 145 (912)Demonstrating and Selling Expenses.........................................................................-- 146 (913)Advertising Expenses................................................................................................-- 147 (916)Miscellaneous Sales Expenses....................................................- 148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147)..................-- 149 7.ADMINISTRATIVEAND GENERALEXPENSES 150 Operation 151 (920)Administrative and General Salaries...............................................................................30,955,226 31,753,668 152 (921)Office Supplies and Expenses........................................................................................14,220,216 16,568,589 153 (Less)(922)Administrative Expenses Transferred-Credit..........................................................(17,247,920)(18,838,989) Page 14 IDAHO SUPPLEMENT STATE OF IDAHO -ALLOCATEDIdahoPowerCompanyAnOriginal December 31,2001ELECTRICOPERATIONANDMAINTENANCEEXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line ' Amount for Amount torNo.Account Current Year Previous Year(a)(b)(c)154 7.AUMINISI HA I IVE AND GENEHALEXPENSES(Continued)155 (923)Outside Services Employed...........................................................................................5 4,630,771 $4,029,619156(924)Property insurance.........................................................................................................2,030,349 1,539,333157(925)Injuries and Damages.....................................................................................................2,710,188 3,167,369158(926)Employee Pensions and Benefits...................................................................................9,714,635 7,080,334159(927)Franchise Requirements................................................................................................1,575 2,389160(928)Regulatory Commission Expenses.................................................................................2,704,160 3,467,411161(929)Duplicate Charges-Cr....... 162 (930.1)General Advertising Expenses.....................................................................................767,691 590,237163(930.2)Miscellaneous General Expenses........................................................................1,295,063 1,666,124164(931)Rents............................................29,226 33,883 165 TOTAL Operation (Enter Total of lines 151 thru 164).........................51,811,179 51,059,967 166 Maintenance 167 (935)Maintenance of General Plant......................1,148,519 1,552,486 168 TOTAL Administrative and General Expenses (Enter Total of lines 165thru167)....................................................................................52,959,697 52,612,453 169 TOTAL Electric Operation and Maintenance Expenses (Enter Total oflines80,100,126,134,141,148,and 168)......................................................$651,007,586 $514,375,607 IDAHO ONLY NUMBEROF ELECTRICDEPARTMENTEMPLOYEES 1.The data on number of employees should be reported for the payroll period ending nearest to October 31,or any payroll period ending 60 days before or after October 31. 2.If the respondent's payroll for the reporting period includes any special construction personnel,includesuchemployeesonline3,and show the number of such special construction employees in a footnote. 3.The number of employees assignable to the electric department from joint functions of combination utilitiesmaybedeterminedbyestimate,on the basis of employee equivalents.Show the estimated number of equiv-alent employees attributed to the electric department from joint functions. 1 Payroll Period Ended (Date)......................12/29/01 2 Total Regular Full-TimeEmployees........................1,638 3 Total Part-Time and Temporary Employees........................34 4 Total Employees......................1,672 Page 15 IDAHO SUPPLEMEIVT