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HomeMy WebLinkAbout20090601COC Year-End Report to Oregon.pdfHIDA~PO. May 27,2009 An IDACORP company Utility SupportCentral Files Public Utility Commission of Oregon 550 Capitol St NE Ste 215 Salem, OR 97301 :rtfi= -õl-o 8 Subject: Year-End Report of Operations For the Twelve Months Ending December 31, 2008 Dear Mr. Busch: Idaho Power Company herewith submits two full copies of its Report of Operations to the Oregon Public Utilty Commission for the 12 months ending December 31, 2008. Specifically, the two-volume report contains the following: Section No.Description A Actual Results of Operations for the 12 months ending December 31, 2008. B Statement of Operations - Adjusted: This section sumarizes all adjustments made to the income statement as a result of normal weather and average water conditions. C Development of Rate Base Components - Adjusted: This section sumarizes all adjustments made to rate base components. D Jurisdictional Separation Study: This section indicates the results of operations for the Company's Oregon jursdiction derived from the enclosed separation study. As indicated on page 2 of the separation study, the rate of retur eared in the Company's Oregon jurisdiction is 1.062%. The larger second volume contains all workpapers which detail the development of the adjustments made to the reporting period. The normalized power supply cost determination used in this analysis has been prepared with the Company's modeling using essentially the same assumptions that were utilized in establishing the Company's current Oregon rates. As requested, an adjustment has been made Pricing & Regulatory Services Voice: 208-388-2461 Fax: 208-388-6449 mlarkin(Ðidahopower.com P.O. Box 70 (83707) 1221 W.ldaho St. Boise, 10 B3702 , Mr. Ed Busch May 27, 2009 to the amount associated with Idaho Power's incentive pay expense. This adjustment, however, does not reflect Idaho Power's view on the proper treatment of this expense. When the allocated portion of interest expense was added to the other allocated operating expenses delineated in the Company's 2008 Jurisdictional Separation Study (JSS) model, it results in a negative net income before taxes for the Oregon retail jursdiction. When the JSS model computes negative net income before taxes, it replaces the anomaly with a zero. Consequently, any line item computed or allocated over negative net income before taxes will also be assigned a zero in the modeL. If you have any questions regarding this material, please contact me. Sincerely,~:2~ Matt Larkin Pricing Analyst Enclosures c: Bar Kline John R. Gale Tim Tatum Greg Said 2 I I I I I I I I I I I I I I I I I I I r. 2009 f',&y 29 Pr1~: 04 IDAHO POWER COMPANY 2008 YEAR-END REPORT TO THE OREGON PUBLIC UTILITY COMMISSION FOR THE 12 MONTHS ENDING DECEMBER 31,2008 MAY 2009 I Ii. I I I I I II. i I I I I 'i Ii. I IDAHO POWER COMPANY 2008 YEAR-END REPORT TO THE OREGON PUBLIC UTILITY COMMISSION TABLE OF CONTENTS Section Designation A January - December 2008 Actual Results of Operations B Statement of Operations - As Adjusted C Development of Rate Base Components - As Adjusted D Jurisdictional Separation Study I Ii. I I I I I II. " I I I I I Ii. I IDAHO POWER COMPANY , 2008 YEAR-END REPORT TO THE OREGON PUBLIC UTILITY COMMISSION FOR THE 12 MONTHS ENDING DECEMBER 31, 2008 SECTION A JANUARY - DECEMBER 2008 ACTUAL RESULTS OF OPERATIONS I Ii. I Line No I 1 I 2 3 l I 4 5 6 I 7 8I. I :: 11314 115 ,16 17 I 18 19 I 20 21 I,i. I IDAHO POWER COMPAN STATEMT OF INCOME For The Twelve Months Ended December 31, 2008 Description Opera ting revenues: Sales to ultimate consumers............................................... Sales to other utilities.................................................. Other.................................................................... . Total operating revenues..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Operating expenses: Purchased power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fuel cost.................................. '............................... PCA adjustment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other operation... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total operation and maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Depreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elect PInt/Reg Assets-amort, adj, gains & losses............................ Regulatory debits/credits - Oregon................ . . . . . . . . ..... . . . .... . . . . Regulatory debi ts / credi ts - Idaho......................................... Taxes other than income taxes............................................. Income taxes - current Federal.................................................................. . Other.................................................................... . Provision for deferred income taxes - net.................................. Investment tax credit..................................................... Total operating expenses.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Operating income............................................................ (llTotal $ 784,310,742 121,428,825 50,335,997 956,075,564 231, 137 , 297 149,402,674 (47,413,407) 248,051,141 68,638,629 649,816,334 96,637,583 4,943,918 (3,781,013) 19,083,954 ( 1 , 816, 783) (4,930,646) 40,319,488 2,269,367 802,542,202 $ 153,533,362 . . . Line-- 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 IDAHO POWER COMPAN STATEMT OF INCOME (Cont. d)For The Twelve Months Ended Decemer 31, 2008 ACTUAL Description Operating income....................................... Other income and deductions: Other income -Equity in earnings of subsidiary companies. . . . . . . Non operating rental income...................... Gain on disposition of property.................. Rev from jobbing and contract work............... Interest and dividend income... .... . . . . . . .. . .. . . . Allowance for other funds usedduring construction................ . . . . . . . . . . . . . Miscellaneous non-operating income... . . . . . . . . . . . . Total other income............................ Other income deductions -Cost and expense - jobbing and contract work.. " . Loss on disposition of property.... .............. Non utility operations - Rev..................... Miscellaneous income deductions ................. Taxes other than income taxes.................... Income taxes -Federal...................................... . Other........................................ . Provision for deferred income taxes - net .... Total other income deductions... . . . . . . . . . . . . . . 19 Net other income and deductions. . . . . . . . . . . . . . . . . . . . . . . . Income before interest charges.........................20 21 22 23 24 25 26 27 28 29 Interest charges: First mortgage bonds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other long-term debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Short-term debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . Amort debt prem disc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other interest charges............................... Total interest charges......................... Less: Allowance for borrowed funds used during construction... . . . . . . . . . . . . . . . . . . . . . . . . . Net interest charges......................... Net income............................................. II I (1) Amount I $I153,533,362 4,121,080 I'(14,913) 3,051,506 I1,523,301 3,894,223 I3,141,017 608,609 l16,324,823 1,253,357 I (1,642,839) 6,541,855 31,465 3,078,590 615,804 (3,619,162) 6,259,070 10,065,753 163,599,115 58,892,990 7,252,508 6,364,555 1,807,615 2,246,658 76,564,326 7,080,140 69,484,186 $94,114,929 I I I I I I I I I I i I I . Line No I 1 ì 2 3 I 4 I 5 6 I 7 8 I 9 10 I .11 I 12 I 13 14 I 15 I 16 17 I I I I'. I IDAHO POWER COMPAN TOTAL OPERATING REVEES For The Twelve Months Ended Decemer 31, 2008 Description Ul timate consumers - retail: Residential. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Coriercial. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Industrial. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special contract customers:INEL............................................ . Simplot. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Micron............. ....... ... ........ .. ..... ..... Irrigation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Street lighting.................................... Total general business revenues................ Sales for resale......... . . . . . . . . . . . . . . . . . . . . . . . . . . Total sales of electric energy................. Other operating revenues: Miscellarieous service revenues. . . . . . . . . . . . . . . . . . . . . Rent from electric property. . . . . . . . . . . . . . . . . . . . . . . . Other electric revenues............................ Provision for rate refund - OATT (449.1)........... Total other operating revenues....... . . . . . . . . . . Total system operating revenues...... . . . . . . . . (1)Total $353,261,718 200,142,772 87,305,616 6,882,199 5,761,747 22,352,826 105,711,521 2,892,343 784,310,742 121,428,825 905,739,567 3,669,976 18,889,639 37,756,218 (9,979,836) 50,335,997 $ 956, 075, 564 . Line-!Acct No. 500-514 535-545 546-554 4 555-557 560-573 7 580-598 8 901-905 9 907-912 10 920-935 11. . IDAHO POWER COMPAN OPERTION AN MAINTENANCE EXPENSES For The Twelve Months Ended December 31, 2008 Description Power production expenses: Steam power generation.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hydraulic power generation................................. Other power generation...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other power supply expenses ............................... Total power production exp............................. Transmission expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Distribution expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Customer acctg and collect exp... . . . . . . . . . . . . . . . . . . . . . . . . . . CUstomer service and info exp.............................. Administrative and general exp.................... .-........ Total operation and maintenance expenses.................................. ........... (1) Operation 151,067,292 27,772,861 18,694,756 186,308,972 383,843,881 16,630,444 25,042,882 21,551,190 28,834,453 105,274,855 581,177,705 (2)Maintenance 25,795,560 9,686,802 870,079 36,352,441 6,957.760 21,179,242 4,149,186 68,638,629 i I I I (3 )íTotal 176,862,852 I37,459,663 19,564,835 186 ,308,972 I420,196,322 23,588,204 46,222,124 I21, 551, 190 28,834,453 109,424,041 I649,816,334 I I I I I I I I I I I I I . 1I2 3 4 5 I 6 7 I 8 9 10 11 I 12 13 14I 15 I 16 17 18 19 20 I . I 22 23 24 25 26 I 27 28 I 29 I 30 31 32 33 I 34 I Ii. I IDAHO POWER COMPAN OPERATION AN MAINTENANCE EXPENSES For The Twelve Months Ended Decemer 31, 2008 FERC ACCOUN NUER DESCRIPTION Power production expenses: Stearn power generation - Operation - 500 Oper and supv engineering501 Fuel 502 Stearn expenses505 Electric expenses 506 Misc stear power expenses507 Rents Total operation Maintenance - 510 Main supv and engineering511 Main of structures512 Main of boiler plant513 Main of electric plant514 Main of misc stearn plant Total maintenance Total stear power generation Hydraulic power generation - Operation - 535 Oper supv and engineering536 Water for power 537 Hydraulic expenses538 Electric expenses 539 Misc hydro pwr gen exp 540 Rents Total operation Maintenance - 541 Main stipv and engineering542 Main of structures543 Main of res,da,waterws544 Main of electric plant545 Main of misc hydro plant Total maintenance Total hydraulic power generation Other power generation - Operation -546 Oper supv and engineering547 Fuel548 Generation expenses 549 Misc other pwr gen exp 550 Rents Total operation (1) JIM BRIDGER (2) BOARDMA (3) VALMY (4) ALL OTHER 5,602,490 7,355,741 9,978,474 1,312,586 3,091,677 431,893 27,772,861 1, 885,154 1,362,031 808,311 2,495,503 3,135,803 9,686,802 37,459,663 372,614 17,387,510 404,456 530,176 18,694,756 (5) TOTAL $ 1,650,284 132,015,163 7,376,689 1,817 ,960 7,737,497 469.699 151,067,292 2,567,722 398,714 14,205,043 4,301,150 4,322,931 25,795,560 176,862,852 5,602,490 7,355,741 9,978,474 1, 312,586 3.091,677 431, 893 27,772,861 1,885,154 1, 362,031 808,311 2,495,503 3,135,803 9,686,802 37,459,663 372,614 17,387,510 404,456 530,176 18,694,756 . LINE NO 10 11 . . FERC ACCOUN NUER DESCRIPTION 1 2 3 4 Other power generation - (continued) Maintenance - 551 Main supv and engineering552 Main of structures553 Main of gen and e1ec p1t554 Main misc oth pwr gen p1 t 5 Total maintenance Total other power generation 7 8 9 Other 555 556 557 power supply expenses - Purchased power System cont and load disp Other expenses Total other power supply expenses Total power production expenses IDAHO POWER COMPAN OPERATION AN MAINTENANCE EXPENSES For The Twelve Months Ended Decemer 31, 2008 (1) JIM BRIDGER $ 109,569,757 (2) BOARMA $ 9,752,144 (3) VALMY $ 57,540,951 (4) ALL OTHER $213 162,376 198,271 509,219 870,079 19,564,835 231,137,297 77,979 (44,906,304) 186,308,972 243,333,470 I I (5)I TOTAL I $213 162,376 198,271 I509,219 870,079 19,564,835 I 231,137,297 I77,979 (44,906,304) 186,308,972 420.196,322 I I I I I I I I I I l I I I . 12L 1 I 2 3 4 5 I 6 7 8 9 I 10 11 I 12 13 14 15 I 16 I 17 18 19 20 I 21.24 I 25 26 27 I 28 29 30 I 31 32 33 34 35 I 36 37 I 38 I I I . I IDAHO POWER COMPAN OPERATION AN MAINTENANCE EXPENSES For The Twelve Months Ended Decemer 31, 2008 FERC ACCOUNTNUER DESCRIPTION Transmission expenses: Operation - 560 561 562 563 564 565 566 567 Oper supv and engineering Load dispatching Station expenses Overhead line expenses Underground line expenses Trans of e1ec by others Mise trans expenses Rents Total operation Maintenance - 568 Main supv and engineering569 Main of structures570 Main of station equip571 Main of overhead lines573 Main of misc trans plant Total maintenance Total transmission expenses Distribution expenses: Operation -580 Oper supv and engineering581 Load dispatching582 Station expenses583 Overhead line expenses 584 Underground line expenses585 St light and sgn1 sys exp 586 Meter expenses 587 Customer install expenses588 Misc distribution exp 589 Rents Total operation Maintenance - 590 Main supv and engineering591 Main of structures592 Main of station equip593 Main of overhead lines594 Main of underground lines595 Main of line transformers596 Main of st 19ht-sgnl sys597 Main of meters598 Main of misc dist plant Total maintenance Total distribution exenses (1) JIM BRIDGER $ 89,538 89,538 89,538 (2) BOARDMA 2,123 2,123 2,123 (3) VALMY $ (4)(5) ALL OTHER TOTAL $2,404,396 $2,404,396 2,883,995 2,883,995 1, 715, 954 1,805,492 735,577 735,577 7,250,299 7,250,299 465,342 465,342 1,085,343 1,085,343 16,540,906 16,630,444 431,690 431,690 451,600 451,600 2,704,456 2,706,579 3,367,619 3,367,619 272 272 6,955,637 6,957,760 23,496,543 23,588,204 3,321,954 3,321, 954 3,110,301 3,110,301 1,143,619 1,143,619 3,346,471 3,346,471 2,034,228 2,034,228 130.886 130,886 4,636,934 4,636,934 1,3ge,175 1,398,175 5,464,167 5,464,167 456,147 456,147 25,042,882 25,042,882 319,660 319,660 2,323 2,323 3,534,603 3,534,603 13,759,196 13,759,196 1, 235,321 1,235,321 445,190 445,190 665,088 665,088 862,862 862,862 354,999 354.999 21,179,242 21, 179,242 46,222,124 46,222,124 . LINE NO 13 14 15 16 17 18. . FERC ACCOUNT NUER DESCRIPTION 1 2 3 4 5 Customer accounts expenses: Opercltion -901 Supervision902 Meter reclding expenses903 Cust recrds - collect exp904 Uncollectible accounts 905 Misc customer clccts exp 6 Total customer accounts expenses 7 8 9 10 11 Customer service and informtional expenses: Operation -907 Supervision908 Customer assistance exp 909 Info clnd instruct cldv exp910 Misc cust svc and inf exp 912 Demo and selling exp 12 Total customer service and informtional expenses Administrative and general expenses: Operation - 22 23 24 25 920 921 922 923 924 925 926 927 928 929 930.1 930.2 931 Admin and gen scllclries Office supplies clnd exp Admin exp trclnsf - cr Outside services employed Property insurance Injuries and damages Em pensions and benefits Franchise requirements Reg commission expenses Duplicclte charges - cr Genercll cldvertising exp Misc general expenses Rents 26 Totcll opercltion 27 Maintenance -935 Main of genercll plant 28 Total maintenance 29 Totcll cldministrcltive clnd general expenses 30 Totcll electric operation and maintenance expenses IDAHO POWER COMPAN OPERATION AN MAINTENCE EXPENSES For The Twelve Months Ended Decemer 31, 2008 (1) JIM BRIDGER $ 447,275 447,275 447,275 $110,106,570 (2) BOARMA $ 44,731 44,731 44,731 $9,798,998 (3) VAL $ 354,036 354,036 354,036 $57,894,987 (4) ALL OTHER $341. 842 5,752,965 11,773,960 3,681. 955 468 21,551,190 299,410 27,674,741 860,302 28,834,453 57,537,274 14,791,346 (22,736,029) 13,597,223 2,257,627 7,548,140 22,840,421 1,549 4,832,197 236,828 3,515,410 6,827 104,428,813 4,149,186 4,149,186 108,577,999 $ 472,015,779 I I (5)ITOTAL 341. 842 I5,752,965 11,773,960 3,681,955 468 I21. 551,190 299,410 27,674,741 I 860,302 I 28,834,453 I 57,537,274 14,791. 346 I (22,736,029) 13,597,223 3,103,669 7,548,140 I 22,840,421 . . 1. 549 4,832,197 236,828 3,515,410 6,827 I 105,274,855 I 4,149,186 4,149,186 I 109,424,041 I $649,816,334 ,i I I I I I Ii. 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In t e l l p l a n t D e p r e c i a t i o n S y s t e m De p r e c i a t i o n a n d A m o r t i z a t i o n E x p e n s e Tw e l v e M o n t h s E n d i n g 1 2 1 3 1 / 0 8 FE R C A c c o u n t Ja n - 0 8 Fe b - 0 8 Ma r - 0 8 Ap r - 0 8 Ma y - 0 8 Ju n - 0 8 36 1 36 , 9 9 0 . 9 3 37 . 0 1 1 . 2 9 37 , 1 7 2 . 3 8 37 , 2 3 0 . 0 3 36 , 8 8 2 . 4 3 37 , 2 3 6 . 2 4 36 2 20 7 , 3 5 0 . 3 2 21 0 , 7 7 1 . 6 0 21 0 , 8 4 7 . 4 7 21 1 , 2 3 1 . 6 9 21 1 , 8 6 5 . 9 1 21 5 , 0 5 3 . 4 8 To t a l D i s t r i b u t i o n St a t i o n s 24 4 , 3 4 1 . 2 5 24 7 , 7 8 2 . 8 9 24 8 , 0 1 9 . 8 5 24 8 , 4 6 1 . 7 2 24 8 , 7 4 8 . 3 4 25 2 , 2 8 9 . 7 2 36 4 62 3 , 6 5 4 . 1 1 62 4 , 2 2 1 . 7 4 62 5 , 1 7 1 . 6 9 62 7 , 8 0 6 . 2 8 62 8 , 2 6 0 . 4 0 62 9 , 6 0 9 . 5 0 36 5 28 8 , 4 3 4 . 5 1 28 8 , 7 4 0 . 4 0 28 9 , 1 8 1 . 5 2 29 1 , 1 9 9 . 4 8 29 2 , 1 0 3 . 3 5 29 2 , 4 3 8 . 8 5 36 6 78 , 4 1 8 . 5 3 78 , 6 1 5 . 9 8 79 , 1 4 3 . 6 6 79 , 5 7 5 . 1 7 79 , 6 5 6 . 6 1 79 , 7 6 9 . 8 3 36 7 38 9 , 3 7 6 . 0 8 39 1 , 3 7 4 . 5 9 39 2 , 9 4 8 . 5 1 39 6 , 1 2 3 . 9 1 39 6 , 0 6 9 . 5 7 39 7 , 0 8 3 . 9 8 36 8 50 8 , 5 0 9 . 1 6 51 2 , 4 0 9 . 7 7 51 5 , 8 9 4 . 3 5 51 9 , 7 7 8 . 8 2 52 2 , 2 4 9 . 2 3 52 6 , 1 1 1 . 5 9 36 9 16 5 , 7 0 5 . 1 7 16 6 , 3 4 2 . 1 9 16 6 , 7 8 0 . 1 2 16 7 , 1 6 6 . 2 9 16 7 , 2 9 2 . 1 1 16 7 . 7 9 4 . 1 8 37 0 19 0 . 5 4 1 . 4 7 19 1 , 2 5 3 . 7 2 19 1 , 9 0 3 . 4 8 19 0 , 2 7 0 . 0 2 19 0 , 1 5 1 . 5 4 19 1 , 1 8 5 . 3 1 37 1 (8 2 , 9 4 7 . 6 2 ) 20 , 5 2 6 . 8 8 11 , 9 8 3 . 5 3 15 , 7 5 1 . 0 5 13 , 4 9 8 . 7 6 2, 6 0 3 . 0 9 37 3 19 , 7 4 9 . 1 4 19 , 7 3 9 . 6 5 19 . 7 4 5 . 5 7 19 , 7 8 2 . 8 3 19 , 7 8 1 . 5 9 19 , 7 8 1 . 9 0 To t a l D i s t r i b u t i o n Li n e s 2, 1 8 1 , 4 4 0 . 5 5 2, 2 9 3 , 2 2 4 . 9 2 2, 2 9 2 , 7 5 2 . 4 3 2, 3 0 7 , 4 5 3 . 8 5 2. 3 0 9 , 0 6 3 . 1 6 2, 3 0 6 , 3 7 8 . 2 3 To t a l D i s t r i b u t i o n 2, 4 2 5 , 7 8 1 . 8 0 2, 5 4 1 , 0 0 7 . 8 1 2. 5 4 0 , 7 7 2 . 2 8 2, 5 5 5 , 9 1 5 . 5 7 2, 5 5 7 , 8 1 1 . 5 0 2, 5 5 8 , 6 6 7 . 9 5 39 0 13 8 , 7 8 7 . 0 1 13 9 , 6 0 0 . 6 9 13 9 , 7 0 4 . 1 8 13 9 , 9 6 1 . 3 6 14 0 . 3 5 0 . 3 9 14 0 , 4 0 4 . 1 4 39 1 51 6 , 2 6 7 . 4 7 56 1 , 0 0 3 . 6 1 59 2 , 3 6 9 . 8 7 59 5 , 7 7 0 . 9 7 61 3 , 3 2 4 . 5 7 62 4 , 8 0 4 . 4 6 39 2 98 . 6 2 98 . 6 2 98 . 6 2 98 . 6 2 98 . 6 2 98 . 6 2 39 3 7. 0 6 6 . 0 1 7, 0 6 6 . 0 1 7, 0 5 2 . 1 0 7, 1 5 3 . 1 6 7, 1 5 3 . 1 6 7. 1 5 3 . 1 6 39 4 30 , 5 4 0 . 8 2 30 , 7 3 6 . 3 4 31 , 3 0 1 . 0 8 31 , 7 1 9 . 4 9 31 , 8 8 4 . 4 8 32 , 0 1 0 . 6 6 39 5 55 , 6 8 4 . 8 2 55 , 7 2 7 . 4 3 55 , 7 2 7 . 4 3 57 , 8 5 0 . 9 9 57 , 8 5 3 . 1 9 59 , 4 5 7 . 6 1 39 6 49 7 . 5 7 49 7 . 5 7 49 7 . 5 7 49 7 . 5 7 39 7 20 7 , 5 5 3 . 8 9 20 7 , 5 8 6 . 7 1 20 9 , 9 3 4 . 1 4 21 0 , 3 6 6 . 7 7 21 0 , 1 0 8 . 5 1 21 0 , 5 9 9 . 8 3 39 8 21 , 4 3 3 . 5 7 26 , 1 1 0 . 8 2 26 , 1 0 9 . 5 9 27 , 5 5 6 . 7 1 26 , 0 5 0 . 6 2 26 , 1 7 0 . 6 4 To t a l G e n e r a l 97 7 , 9 2 9 . 7 8 1, 0 2 8 , 4 2 7 . 8 0 1, 0 6 2 , 7 9 4 . 5 8 1. 0 7 0 , 9 7 5 . 6 4 1, 0 8 6 , 8 2 3 . 5 4 1, 1 0 0 , 6 9 9 . 1 2 To t a l D e p r e c i a t i o n Ex p e n s e 8, 0 4 0 , 1 2 4 . 7 9 8, 2 2 1 . 5 0 6 . 7 5 8, 2 5 9 , 6 8 1 . 6 2 8, 4 2 6 , 8 3 5 . 7 1 8, 4 5 3 , 4 0 3 . 8 4 8, 4 7 4 , 8 1 6 . 4 8 De p r e c i a t i o n o n Di s a l l o w e d C o s t s (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 . 6 9 1 . 6 1 ) To t a l A c c o u n t 4 0 3 8, 0 1 5 , 4 3 3 . 1 8 8, 1 9 6 . 8 1 5 . 1 4 8, 2 3 4 , 9 9 0 . 0 1 8, 4 0 2 . 1 4 4 . 1 0 8, 4 2 8 , 7 1 2 . 2 3 8, 4 5 0 , 1 2 4 . 8 7 .. . . . _ . . - . . . . . . . . - 5/ 1 9 / 2 0 0 9 Am o r t E x p - 1 2 m o n t h s e n d e d 1 2 - 3 1 - 0 8 ( S e m m e l R e v i s e d ) , x l s .. ' . _ _ . . . . ' " l h i y o s . e . . I Ii. I I I I I I =c E !.CIGl )( e.. w..:: ~ c ~CCION.lUi"'ü 0 C l i! ~iiQcë o ë IV 0.c IV c :lIV - 0:E:%:;! !! u ~ .= ! i=Q.GlQ I I I I I I I Ii. I ii ; c; ..õ m cO10 N.c q ~ëo:lN.. ~ ~cO r- CI :g 12 Ö ió 0;~ co ~ ~ ~m N CI co 10000s ~~Z "I ~ ~ CI :x g0010 t; u) r- o co e ~ ~ cO ir CI co co00 "I å. ió ,.~ co e ~ Mr- NCI co m00..Di ió N~ co ~ ~ e CI ~ ~ C? ui as "3 co co"" M ë:: 8 JI ~WII ~ ì2~ ~::n~e::s;~~~~~~:xNMor-~mIOaiN~m"lo;CÕN~ a;~:3S;~ió NNri.. m r- co C\ coCOM 10 M"I ~ ~ g ~ ~r-N"ImO~ ióòió !2 10 10 co.. .. ., ., 000NCOir ~.. coco ..ri rie~ ~q;; ~!n~ ~ ~ e ~ r- ir ~ r- ir M..ægló~~:go;òo;òN~~~r-"ia;"I o r- co .. r-., (' .. c: co~~r:~~IONMmM~ igglë"I .. m N co 1010 Mm ci10 N~~r- "I i£(ll£m~~r:Mci~r-g""Ntõ~C;~Ii~gi ~ g~E~~ ~~~g~~:8~~Mgi;~~NMU;m"llOr-~ iìtii~g"I N C' M.. ~ ~ ~ ~ ~ ~.. M "Iri i~ N ~ ~ ~ i8cOmirM10 r- .. coCOM..COriNNCIr- r-.. M C\ (V or N M g g 0.. N "i LOCO ri C; C; M C; C; coiN :eo ~ ls !.o )(.. W ~~~~g~Miii:~~~~~IONcoNr-..m~~¡gli~g~"I co 0 "I .. M ..òriióri":N ~ ~ g ~ g :xo r- "I. ri iór- M coM "I ~ ~ ~N ir r-N M 10N N q g g (õ"'M "I "I co.. .. r- cir- "Ico M 0; rico M"'M ~ ~ Cõ r- M còM m MN N ca ié ii ~co M 10 ~æ:g~:g ~ ~ ~ ~ ~ ~o-~~~sfN M NN ~ ~ ~ ~ g~:ß¡Z~C'r-Nãii8~~ON M NN ~ S.! ~CI :: 1g "8o .... ii ¡g ~ i8M 8 mc; r- gg~~~ N To ..N M"I LOCOMMMMMMMMMMMM ~ ;:M iro r-r- r-"'Nm 0N .. ~ ~ ~ ~ ,. ..M .. ONN MN Mi: e"'Nm 0N .. (; ~ m ~o ca,...C' .. N Mco M ~ ~ CÕ ..M .. ~ ~ g ~..ci$IcONffÑ~o;Nci..OOC'..M .. ~ ~ ~ ig ¡¡ g0.. ~cr co .,m N .. co 10 "Ico co 10 ~ t! ~., 0) q~år- r- "Ico N ..ri.. ~ i8 r: ~co M CÕ CÕ~ N è1 i: ~.. ~ cò:s .. N~ ~ co ~æ ~ C' ~ ~c; ~.. N ri CÕ"I NC' tOco..mco to ": ..tr cO or Óq~ ~~..,.N òco N.. to~ N ~ ~M ciM MN ~ CÕ ..N .. ~ ~ ~ ~ ~ g ~ gto ca _ coÒ"l N"'~C\""N 8(lt;~ ir r- ir ci~ i: ~~g tt ~ t.. N m ~ ~ ~~:: ~ M C\ co ., Ceìt~li~NO "IC'~ ~ Mr- ~~ ..N~.. MN 8 ~ ¡gm r- Nco 10 !?N ~.-~ ; CI :g i: e ~ ~ ~ gj 0"IN~r-~~;ci N S;~~:8~ ~ ~ g ~ mCON..N_~~~;ci N ~ r: ie ~ ~ ~ ~ ~ CIr- "I ~ ~ ~N ~ NN ,- ~M.. _ ió .. CIco "I ~ "I co ~ ~ ;jN.. ~ lÕ ., cõco "I ~~~~~~ e c -g ~:: g J! "8o .... ii ..~ mgC'~ co to 0"I .. r- ~ ~ ~0; ~ ri &: to ~CI ióM MM~r-m CIe .. N to"i.. 0 cO ir ~ c; i8 Næg~r- "I ~ ~ ~ ~ ló ~ ~ ~ ~r- tÕ .,"I to r-.. "Iri gir u; CIo"I l£ ~ ~ g ~ ~M "I co~ cõ Ô"I to r-.. "Iri No ?j..ió~ o :g lON ~ ci ~"i ~ ì8 R ~N ~irNNgC' g &: ló ~ ~ ~ ió ri iór- "I coto "Iri ~ ~m ~C' ~ ~ ~ ¡g .. cò., ~ t:N M iótõ "I ~ri s 1:::"eii.. .!Õ ~ N C'to toM M co 1::: eii ~ to toco .. i; ~~..r: ~N tocõ r- 10 0.. M..M N mC' N M.. N co~~~to N g ~ ~ ~ ¡~ ~~LÓ.r.,C"m mo cor- toNNN ~ ~ ~ R ci g.. ~N ,. co.. C'N N ~;:gi¡g:8~Mcò~cO~ci~~~~Mæ CI ,. ,. cõ CIN M 0.. Mto N N N coüiII .eIIC t ~o~! .. CI ~ ~ r: M.. ~,. ,.N Mto ~:8 ~ ~Nr-irciq ~ r: æco M ió0.. MN N N ~ ~ ~ ~ ,. r-N Nto ff~~N ~ ~~ ~N ,.to 0 N., N N to 0N "IcO MM mr- r- gi ~to Ci~¡gS;u;~igg :6 ~ â N10 .. MN N N o C' com 0 to ~ ~ ~ gi ~ :gto N (õ :8 S; ~~ ~m ió.. MN N g~:gff~M M M M M mci~ ê CI en '" Q) ~~ ~_ 'OQ. ~.i an'" Q) ""a: 0 ~~E 5 l :; 9 '?N ãl ~ ~ ;! ~cO~10 , ~iñ ~i.. coco ft"i_ ì2 :3ir~,."I C' "I.. ~"I0; m e ~,.N C' coco cOcoM ~ 1010 ~0;.. C' ..r- M..o ~ ~ ~co cõM.. cooircoM CI10r- ..M Mo.. CIcoC' ~.- ~ cõ10r- r: ~ cõco C' s -=eIIC I!.. ii c=õ.. :: co ill ~c I!.. ~ . Id a h o p o w . p a n y . In t e l l p l a n t D e p r e c i a t i o n S y s t e m De p r e c i a t i o n a n d A m o r t i z a t i o n E x p e n s e Tw e l v e M o n t h s E n d i n g 1 2 1 3 1 1 0 8 FE R C A c c o u n t Ju l - 0 8 Au g - 0 8 Se p - 0 8 Oc t - 0 8 No v - 0 8 De c - 0 8 12 M o n t h T o t a l 36 1 37 , 2 3 7 . 9 4 41 , 3 3 6 . 3 2 33 , 4 3 1 . 6 7 37 . 2 8 3 . 6 2 37 , 5 5 9 . 0 8 37 , 6 8 5 . 9 3 44 7 , 0 5 7 . 8 6 36 2 21 5 , 6 0 1 . 6 3 21 1 , 5 6 7 . 7 8 27 7 , 8 9 7 . 0 7 24 8 . 2 2 8 . 7 7 25 6 , 1 5 9 . 7 5 26 0 , 6 3 5 . 4 3 2, 7 3 7 , 2 1 0 . 9 0 To t a l D i s t r i b u t i o n St a t i o n s 25 2 , 8 3 9 . 5 7 25 2 , 9 0 4 . 1 0 31 1 , 3 2 8 . 7 4 28 5 , 5 1 2 . 3 9 29 3 , 7 1 8 . 8 3 29 8 , 3 2 1 . 3 6 3, 1 8 4 , 2 6 8 . 7 6 36 4 63 2 , 7 1 5 . 8 5 63 3 , 0 9 5 . 3 1 50 2 , 7 3 4 . 6 6 57 2 , 5 6 5 . 0 3 57 2 . 7 0 2 . 8 4 57 3 , 2 2 5 . 1 5 7, 2 4 5 , 7 6 2 . 5 6 36 5 29 5 , 3 8 2 . 7 0 29 5 , 8 8 1 . 4 7 24 1 , 9 0 1 . 1 0 27 3 , 3 3 8 . 4 4 27 3 , 9 8 2 . 2 3 27 3 , 7 6 0 . 5 0 3, 3 9 6 , 3 4 4 . 5 5 36 6 79 , 9 9 5 . 8 5 80 , 2 5 5 . 9 2 79 , 9 5 8 . 7 0 80 , 0 9 0 . 4 0 80 , 0 1 7 . 7 2 80 , 0 3 0 . 1 0 95 5 , 5 2 8 . 4 7 36 7 39 8 , 3 3 0 . 7 8 39 8 , 2 9 4 . 6 7 17 6 , 2 0 4 . 8 8 28 9 , 4 4 1 . 2 0 28 9 , 7 5 7 . 3 6 28 9 , 8 6 9 . 1 0 4, 2 0 4 , 8 7 4 . 6 3 36 8 52 9 , 7 4 5 . 2 0 53 1 , 8 4 7 . 6 2 49 8 , 2 8 9 . 8 4 52 1 , 0 7 9 . 2 1 52 3 , 3 3 0 . 3 5 52 6 , 0 9 9 . 1 9 6, 2 3 5 , 3 4 4 . 3 3 36 9 16 8 , 3 3 9 . 8 1 16 8 , 6 3 3 . 0 1 11 3 , 8 9 8 . 1 5 14 1 . 6 7 1 . 5 2 14 2 , 0 8 4 . 1 0 14 2 , 3 9 8 . 2 4 1, 8 7 8 , 1 0 4 . 8 9 37 0 19 2 , 1 0 5 . 5 1 19 2 , 6 8 3 . 1 3 46 7 , 0 3 8 . 3 4 33 0 . 0 7 9 . 6 3 33 0 , 6 4 8 . 0 7 33 1 , 2 6 9 . 8 7 2, 9 8 9 , 1 3 0 . 0 9 37 1 10 , 9 1 1 . 6 8 18 , 2 3 1 . 3 0 (1 5 , 3 0 8 . 5 9 ) 1, 4 6 4 . 9 0 1, 4 7 9 . 3 2 1, 4 8 3 . 1 2 (3 2 2 . 5 8 ) 37 3 19 , 8 0 3 . 5 0 19 , 8 2 8 . 6 4 8, 3 8 6 . 6 2 14 , 1 3 4 . 4 5 14 , 1 4 0 . 6 2 14 , 1 3 4 . 5 4 20 9 , 0 0 9 . 0 5 To t a l D i s t r i b u t i o n Li n e s 2. 3 2 7 , 3 3 0 . 8 8 2, 3 3 8 , 7 5 1 . 0 7 2, 0 7 3 , 1 0 3 . 7 0 2, 2 2 3 , 8 6 4 . 7 8 2, 2 2 8 , 1 4 2 . 6 1 2, 2 3 2 , 2 6 9 . 8 1 27 . 1 1 3 , 7 7 5 . 9 9 To t a l D i s t r i b u t i o n 2, 5 8 0 , 1 7 0 . 4 5 2, 5 9 1 , 6 5 5 . 1 7 2, 3 8 4 , 4 3 2 . 4 4 2, 5 0 9 , 3 7 7 . 1 7 2. 5 2 1 , 8 6 1 . 4 4 2, 5 3 0 , 5 9 1 . 1 7 30 . 2 9 8 , 0 4 4 . 7 5 39 0 14 2 , 1 3 0 . 9 0 14 1 , 8 1 9 . 1 7 13 2 , 5 4 7 . 4 9 13 7 . 2 4 0 . 7 1 13 7 , 4 6 3 . 0 4 13 7 , 6 1 4 . 8 1 1, 6 6 7 , 6 2 3 . 8 9 39 1 67 5 , 9 9 0 . 6 4 66 9 , 9 2 6 . 4 6 75 5 . 5 6 5 . 0 3 69 9 , 3 5 8 . 7 7 81 6 , 5 0 9 . 7 1 70 6 , 3 5 2 . 2 1 7, 8 2 7 , 2 4 3 . 7 7 39 2 98 . 2 98 . 6 2 10 6 . 0 4 10 2 . 3 3 10 2 . 3 3 10 2 . 3 3 1, 2 0 1 . 9 9 39 3 7, 1 5 3 . 1 6 7, 1 7 4 . 2 5 2, 6 5 8 . 1 1 4, 9 2 2 . 2 3 5, 0 1 7 . 0 0 5, 2 3 4 . 5 0 74 , 8 0 2 . 8 5 39 4 32 , 0 1 0 . 6 6 32 , 9 7 9 . 1 7 5, 5 5 5 . 1 3 19 , 3 3 4 . 5 7 19 , 5 5 2 . 9 5 19 , 6 1 4 . 1 7 31 7 , 2 3 9 . 5 2 39 5 59 , 7 0 5 . 8 4 59 , 7 9 1 . 7 0 38 . 9 1 7 . 6 2 49 , 3 1 5 . 5 8 49 , 2 3 3 . 7 5 50 , 0 2 8 . 2 9 64 9 , 2 9 4 . 2 5 39 6 1, 9 9 0 . 2 8 39 7 21 0 , 8 2 2 . 4 1 21 6 , 9 3 0 . 8 3 56 . 9 8 1 . 6 6 13 7 , 2 9 6 . 1 1 13 7 , 3 6 2 . 8 9 13 7 , 7 1 3 . 7 2 2, 1 5 3 , 2 5 7 . 4 7 39 8 26 , 7 3 4 . 5 6 27 , 1 9 7 . 9 3 34 , 5 4 6 . 4 1 32 , 7 9 8 . 3 0 32 , 8 9 4 . 2 0 33 , 3 3 8 . 2 2 34 0 , 9 4 1 . 5 7 To t a l G e n e r a l 1. 1 5 4 , 6 4 6 . 7 9 1, 1 5 5 , 9 1 8 . 1 3 1, 0 2 6 , 8 7 7 4 9 1, 0 8 0 , 3 6 8 . 6 0 1, 1 9 8 , 1 3 5 . 8 7 1, 0 8 9 , 9 9 8 . 2 5 13 , 0 3 3 , 5 9 5 . 5 9 To t a l D e p r e c i a t i o n Ex p e n s e 8, 5 9 3 , 4 8 3 . 7 2 8, 6 1 1 , 1 6 6 . 9 1 7, 2 0 9 , 6 0 5 . 8 7 7, 9 5 0 , 6 9 0 . 2 7 8, 0 9 5 , 4 7 2 . 9 0 6, 5 9 7 , 0 9 3 . 6 8 96 , 9 3 3 , 8 8 2 . 5 4 De p r e c i a t i o n o n Di s a l l o w e d C o s t s (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 4 , 6 9 1 . 6 1 ) (2 9 6 , 2 9 9 . 3 2 ) To t a l A c c o u n t 4 0 3 8, 5 6 8 , 7 9 2 . 1 1 8, 5 8 6 , 4 7 5 . 3 0 7, 1 8 4 , 9 1 4 . 2 6 7, 9 2 5 , 9 9 8 . 6 6 8, 0 7 0 , 7 8 1 . 2 9 6, 5 7 2 , 4 0 2 . 0 7 96 , 6 3 7 , 5 8 3 . 2 2 .. . . - . - ' . . . . . - . . - 51 1 9 / 2 0 0 9 Am o r t E x p - 1 2 m o n t h s e n d e d 1 2 - 3 1 - o S ( S a m m e l R e v i s e d ) , x l s .. _ _ _ . . _ " h I Y O S " _ I Ii.Line I No 1 I 2 3 I 4 I I II. I I I I I I Ii. I IDAHO POWER COMPAN ELECTRIC PLANT/REGULATORY ASSETS - AMORT., ADJUST. , GAINS & LOSSES For The Twelve Months Ended December 31, 2008 Acct No 404 406 411.6 Program Amortization of limited term electric plant Amortization of electric plant acquisition adjustment - Prairie Power................. Gain on sale of utility plant. . . . . . . . . . . . . . . . Total..... .... ... . ., . . . . ............ . .. .. (1) Amount $ 5,482,388 (22,723) (11,632) $5,448,033 .IDAHO POWER COMPANY TAXES OTHER THAN INCOME TAXES FOR THE YEA ENDED DECEMBER 31, 2008 ACTUAL . Line No DESCRIPTION AMOUNT Federal taxes: 1 Unemployment 124,895.20 2 Social Securi 11,476,651.23 3 Total federal taes 11,601,546.43 State, county and local taxes: Real and personal propert: 4 Idaho 10,901,049.14 5 Oregon 2,052,307.43 6 Montana 198,720.68 7 Wyoming 1,027,338.52 8 Nevada 883,098.53 9 Shoshone-Bannock 68,610.00 10 Total real and personal propert 15,131,124.30 11 Kilowat-hour tax - Idaho 1,559,971.99 Licenses: 12 Wyoming 3,075.05 13 Nevada 100.00 14 Shoshone-Bannock 150.00 15 Total licenses 3,325.05 Regulatory commission: 16 Idaho 1,728,039.26 17 Oregon 119,842.78 18 Total reulatory commission 1,847,882.04 Franchise: 19 Oregon total franchise 541,650.47 20 Unemployment - total state 187,749.94 21 Total state, county and locl taxes 19,271,703.79 22 Total other taxes 30,873,250.22 23 Less: State & Fed P/R Loading Reversal (11,789,296.37) 24 Net other taxes 19,083,953.85 . I I I I I I I I I I I I I I I I I I I I Ii. I I I No I 1 2 I 3 I 4 5I.6 I 7 8 I 9 10 I 11 12 I I I Ii. I IDAHO POWER COMPAN STATEMNT OF INCOME FOR IDAHO ENERGY RESOURCES COMPAN For The Twelve Months Ended December 31, 2008 NET INCOME FOR IDAHO ENERGY RESOURCES COMPAN Description Income: Bridger Coal Company - joint venture. . . . . . . . .. . . . . . . . . . , Bridger Coal Company - overriding royalties. . . . . . . . . . . . Interest and dividend income. . . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous income..................................., Total income........................................., Expenses: Operation expense............. . . . . . . . . . . . . . . . . . . . . . . . . . , Income taxes..........................................., Interest expense......................................., Total expenses........................................ Net income from operations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , Add: Interest expense from notes payable to parent..... . . . Net income (earnings to Idaho Power Company) . . . . . . . . . . . . . (1)Total $ 6, 771, 535 76,533 6,848,068 77,637 1,683,670 965,681 2,726,988 4,121,080 965,681 $5,086,761 . Line No 1 2 3 4 5 6 7 8 9 10.11 12 13 14 . IDAHO POWER COMPAN ELECTRIC PLA IN SERVICE (Excluding ARO Entries) For The Thirteen Months Ended December 31, 2008 Month Decemer, 2007.................................... January, 2008..................................... February......................................... . March............................................ . April............................................ . May.............................................. . June............................................. . July............................................. . August........................................... . Septemer........................................ . October.......................................... . Novemer......................................... . Decemer......................................... . Average....................................... . I I I (1) Amount I $3,791,803,211 3,789,336,897 3,801,869,197 3,865,854,513 3,875,077,296 3,886,877,983 3,916, 882, 630 3,922,234,763 3,932,871,618 3,953,058,904 3,967,481,497 3,982,920,999 4,025,993,977 I I I I I I I $ 3,900,943,345 I I Excludes the following Asset Retirement monthly amounts that were required by the Statement of Financial Accounting Standards 143. Had these amounts below been included in the amounts above it would have resulted in an increase in the monthly amounts as indicated. Dec-07 Jan-08 Feb-08 Mar-08 Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 $ 4,990,500 $ 4, 990, 500 $ 4, 990, 500$5,014,310 $ 4,987,416 $4,987,416 $ 4,987,416 $ 4, 987,416 $ 4, 987,416 $ 4, 594, 371 $ 4, 594, 371 $4,594,371 $ 4,594,371 I I I I I I I Ii. I Line No I 1 2 I 3 4 I 5 6 I 7 B I 9 10I.11 12 I 13 14 I I I I I Ii. I IDAHO POWER COMPAN ACCUMLATED PROVISION FOR DEPRECIATION (Excludes ARO Entries) For The Thirteen Months Ended December 31, 200B (1)Month Amount December, 2007................................................ $ 1, 5B3, 145,519 January, 2008.........................,....................... l,590,268,B70 February........ .............................................. 1,596,847,644 March...................... ............ ..... ............. ..... 1,601,094,418 April.. ....................................................... 1,605,812,686 May........................... ......... ..... ......... .... ..... 1,613,704,339 June............................................ .............. 1,618,552,132 July. . . .. ... . . .. ...... . .. .. .. . .. ... .... . . ... .. .. . .. . . . . . . ... . . 1,625,425,576 August. .. .. . . . . . .. .. . . ... .. . .. . .. .. .. .. . .. ... . .. . .. .. ... . .. ... 1,631,812,741 September..................................................... l,636,80B,OB9 October. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,642,324,242 November. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,640,470,330 Decemer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,640,492,270 Average. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. $1,617,442, 9B9 Excludes the following Asset Retirement monthly amounts that were required by the Statement of Financial Accounting Standards 143. Had these amounts below been included in the amounts above it would have resulted in a reduction of the monthly amounts as indicated. Dec-07 Jan-OB Feb-08 Mar-OB Apr-OB May-OB Jun-OB Jul-08 Aug-DB Sep-OB Oct-08 Nov-08 Dec-OB $ (152,676,926) $ (152,676,926) $ (152,676,926) $ (153,363,949) $ (153,363,949) $ (153,363,949) $ (154,023,7B5) $ (154,023,785) $ (154,023,785) $ (153,796,935) $ (153,796,935) $ (153,796,935) $ (153,741,180) . Line No 1 2 3 4 5 6.7 8 9 10 11 12 13 14 . IDAHO POWER COMPAN ACCUMTED PROVISION FOR AMORTIZATION OF ELECTRIC UTILITY PLAN For The Thirteen Months Ended Decemer 31, 2008 Month Decemer, 2007................................. January, 2008.................................. February...................................... . March......................................... . April......................................... . May........................................... . June.......................................... . July.......................................... . August.. . ... . ...... .. . . . .... . . .. . ...... ... .. .., Septemer..................................... . October. . . .. .......... . . ...... .. . ........ . ..... Novemer...................................... . December...................................... . Average.................................... . I I I I I Amount I $38,713,478 I 13,696,055 14,136,029 I 14,578,070 15,020,853 I 15,463,661 I15,919,983 16,373,116 I16,830,396 17,302,970 I 17,775,562 18,256,705 I 18,741,500 I $17,908,337 I I I I I I Ii. I I Line No I 1 2 I 3 4 I 5 6 I 7I.8 9 I 10 11 I 12 13 I 14 I I I Ii. I IDAHO POWER COMPAN CUSTOMER ADVANCES FOR CONSTRUCTION For The Thirteen Months Ended Decemer 31, 2008 MQ Decemer, 2007................................... January, 2008.................................... February........................................ . March........................................... . April.... ..... ...... .... . .. . .... ... ......... .. .. . May............................................. . June............................................ . July............................................ . August.. .. ....... .... .... .. . .... . . ...... .... .. .. . Septemer....................................... . October......................................... . Novemer........................................ . Decemer........................................ . Average...................................... . (1) Amount $33,261,676 32,551,445 32,969,995 32,442,155 31,788,828 31,902,671 31,976,625 31,562,687 31,567,745 31,468,906 31,072,121 30,613,794 30,033,657 $31,785,562 IDAHO POWER COMPANY Deferred Income Tax Balances At 12131/2008 and 12131/2007.Descritin Deferred Incom ta.. apica to ra bas copont: Accunt 190: Advance for Costrct PrvlsÎOn for Rate RefundsVEBA Paym and Acc Rate Case DisallncFAS 123R-5to Bøs CompatOlor Empl's L T Deer Comp Posl employml Befits - SFAS 112 -182 Non-VEBA Penion and BenLinden Fee Deit Bonus DeferlDever Accal Tota Accunll90 Accunl281 - Acc a_ piTota Accl281 - Acer ~ prpe ""counl282 . Olor prDeprecti FERC jurisdicnal- SGM Valmy capitalied IteBridgr capitlized it Tolal Accounl282 . Othe prpe Account 283 . Oter Conseration Prorams. Id Advance coal royaltes IPUC Grid Wesl Lons FERC Grid Wesl Expena PS & I Costs - Co an CHP _ - Wri OIIntenor Fundi 0n OPC Grd Wesl Loans Illntal Sec Cots Total- Accunl283 - O! Total Acunt (190. 281. 28. 283) Shade il MA ad du in 200 Deceber 31 December 31 AverageBal, 2008 2007 (Rounde) 9.305.479,05 10.171,99,85 9,738.738,00 5,217.171,07 937.172,05 3,077,172,00 4,929,292.29 4,05.404.55 4.492,848,00 2.99.88,81 3.112,707,91 3.05,789,00 2,316,810,74 1,333.711,7 1.825,261,00 1.829.071,0 2.590.725,18 2.20,89,00 1,04,455,76 1.184.641,05 1,114.548,00 66.313,05 762.810,30 712.56,00 0.00 164.403,47 82,202,00 (6.30,02)(56,181,86)(31,244.00) (5.646,49)129.130,02 61.742,00 28,289.510,96 24.387.521,99 26,33.516.00 0,00 0,00 0,00 (238,72.105,88)(215.117,207,59) (226.919.657,00) 0,00 (7.818,50,00)(3.90,251,00) (58.788,00)(657,288,00)(619,018,00) (17.657,00)(120.057.00)(88,857,00) (239.320.528,88)(223.713.032,59) (231.516,781,0) (1,901,55,39)(3,169,251.42)(2,53.403,00) (239,73,38)(247.769,26)(243.754,00) (218.66,67)(291.547,83)(255.104,00) (141.96,59)(118.112,64)(130,037,00) (62.711,88)(100.967,54)(81,84.00) (30,23,17)(20.56.53)(25.39,00) (25.40,80)(23.616,13)(24.513.00) 0.00 (26.89,00)(13.448.00) (2.62,259.861 (3.99.725,35)(3.30.493,00) (213.651.77.78)(20.324,235,95) (208.487.758.00) Debe 31 Debe 31Descrtion 20 2007 Itm. exclude frm th .ferrd inco ta proio apica to hOl. ba copo: Account 190: FAS 158 - Pensio FASB 109 reulatory asse Seior management seuri FAS 158 - Postiremanl Ptan Miimum peion IlabiUtyEmisio Allonce FAS115 SMSP Impln FIN 48 - Intel MicroCIAC Median Go Contrbu Bridgr Sie ReserePionee land wr Sealla Cit Lihl CIACTota acnll90 . ExclTotl Balan Sh Accl90 . Accounl262 - O! prope FASB 109 Accngeglatory AsaI Inlangible AsaI-labor Deuctn in Accunll07 (CWIP) FIN 48-egulatory Assel-Contr Accnt CIAC in Acunll07 (CWIP) Misc, Soflra develpmanl cots In Accunll07 (CWIP) Englnearing Fee In Acco 107 (CWIP) NolHrating proer Total Accunt 282 - Exclios Total Balance Sheet Account 282 Accunl 283 - OtPCdeferrl FAS 158 - Penion FAS 158 - Potireml PlanOr Po COL AdtmMeni (PC Oregn Exces Por Cots Fixed Cosl Adjustm Unrealized Gains Fro Rabi TnilOren Noalln Pro Tax AdlUnrelized gain on Ma Secri FIN 48 -Inloras IncTot Acunl283 - Exclusns Tota Balance Sheet Accunt 283 Shade il MA aded duin 20. 61,943.744,74 44.340.912.95 12.912.429,52 10.86.821,80 5.58.976,57 (3.114.18845)2.6.975.8 2,09.777.00 1,764.125.52 152.678.89 97.737.50 45.351,37 0,00 139.35.34323167.84.85.19 (341.052.610,9) (12,89.323,95) 7.170.251,00 5,99.762,15 (494.627,35) 286.041,35 0,00 (340.98,506.89) (58.30.03,77 (56,054.00.58) (61,843.744,74) (7,39.493.75) (2.110.99.90) (l,540.n3.82) (631.947,23)39.377,26 (29,79) (15,25) 0.00 (129,281.8980) (131.90.153,88) 3,815.137,55 42.967.558,09 12.55.517,13 6,616.913,51 4.316.88,45 6.920,940.94 0.00 2.148,245,00 2.001,23.02 174.791,41 97.737,50 45.351,37 324,49 81,65.829,46 108.047.151.45 I I I I I I I I I Avera Bal. (Rounded)I 32.879,441,00 43.654,236,00 12,733,473,00 8,740,36,00 4,953.433,00 1,90.376,00 1.33.9800 2.119.511,00 1.88,674,00 183.735,00 97,738,00 45,351,00 162,00 110,50.48,00 136.847.00.00 I I I(345.357.835,3) (343.205,223,00) (12.252.496,20) (12.571,410,00) 37.087.740,00 22,118,99,00 9,707,490,80 7,851,626,00 (877,669.45) (686,148,00) 42,828.10 164.435,00 (244.57758) (122.289,00) (311.914.519,36) (326.450.013.00) (53.827.551,95) (557.96.794,00) (42,887.139,47) (3.815.137,55) (3,130.105,53) 0.00 (2,30.811,16)83.745,30 (55,917,98) (281,0) (38.194,30) (151.918.48) (51.68.760.27) (55.68.48,62) I (49,36,57300) (32,879,441,00) (5.280,30,00) (1.05,49800) (1,84,792,00)103,399,00 167,230,00 (288,00) (182.105,00) (75.95,00) (90,48.327,00) (93,793.820,00) I I I I I I IDAHO POWER COMPANY OREGON Deferred Income Tax Balances At 12/31/2008 and 12/31/2007 Decmber 31Description 2008 Defrred income taxes applicable to Oregon rate base componnts: Account 190: Advances for Construction Provision for Rate Refunds VEBA Payments and Accruals Rate Case Disallowance FAS 123R-Stock Based Compensation Other Employee's L T Deferred Comp Post employment Benefits - SFAS 112 -182 Non-VEBA Pension and Benefits Linden Feeder Deposits Delivery Accruals Bonus Deferrl Total Account 190 Ii. I I I I 9,305,479.05 5,217,171.07 4,929,292.29 2,996,869.81 2,316,810.74 1,829,071.70 1,044,455.76 662,313.05 0.00 (5,646.49) (6,306.02) 28,289,510.96 December 31 2007 10,171,997.85 937,17205 4,056,404.55 3,112,707.91 1,333,711.47 2,590,725.18 1,184,641.05 762,810.30 164,403.47 129,130.02 (56,181.86) 24,387,521.99 Average Bal. (Rounded) 9,738,738.00 3,077,17200 4,492,848.00 3,054,789.00 1,825,261.00 2,209,898.00 1,114,548.00 712,562.00 82,202.00 61,742.00 (31,244.00) 26,338,516.00 Account 281 - Accelerated amortization propert: Total Account 281 - Accelerated amortization propert~0.00 0.00 0.00 I Account 282 - Otr property Depreciation FERC jurisdictional - SGM Valmy capitalized items Bridger capitalized items Total Account 282 - Other propertII. I Account 283 - Other IPUC Grid West Loans Advance coal royalties FERC Grid West Expense PS & i Costs - Coal and CHP Plants - Write Of OPUC Grid West Loans Total - Account 283 - Other Total Deferred income taxes applicable to Oregon rate base components I I Descnption Excluded from Oregon Deferred Tax Balances: Account 190: None Total Account 190 Account 282 - Other propert None Total Account 282 Account 283 - Other Conservation Programs - Idaho Incremental Security Costs Intervener Funding Orders Total Account 283 Total Excluded from Oregon Deferred Tax Balances I I I Total All Deferred Tax Balances Ii. Shaded items were added during in 2008 I (238,722,105.88)(215,117,207.59)(226,919,657.00) 0.00 (7,818,502.00)(3,909,251.00) (580,766.00)(657,266.00)(619,016.00) (17,657.00)(120,057.00)(68,857.00) (239,320,528.88)(223,713,032.59)(231,516,781.00) (218,660,67)(291,547.83)(255,104,00) (239,738.36)(247,769,26)(243,754.00) (141,960.59)(118,112.64)(130,037.00) (62,711.88)(100,967.54)(81,840.00) (25,409.80)(23,616.13)(24,513.00) (688,481.30)(782,013.40)(735,248.00) (211,719,499.22)(200,107,524.0)(205,913,513.00) December 31 December 31 Average Bal. 2008 2007 (Rounded) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,901,555.39)(3,169,251.42)(2,535,403.00) 0.00 (26,895.00)(13,448.00) (30,223.17)(20,565.53)(25,394.00) (1,931,778.56)(3,216,711.95)(2,574,245.00) (1,931,778.56)(3,216,711.95)(2,574,245.00) (213,651,277.78)(203,324,235.95)(208,487,758.00) . ID A H O p . C O M P A N Y FU E L S T O N V E N T O R Y Fo r T h e T h i r t e e n M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 0 8 . (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) Br i d g e r Br i d g e r Bo a r d m a n Bo a r d m a n Va l m y Va l m y Da n s k i n / St e a m St e a m St e a m St e a m St e a m St e a m Be n n e t t M t n Li n e Pl a n t Pl a n t Pl a n t Pl a n t Pl a n t Pl a n t Sa l m o n Na t u r a l -- Mo n t h Co a l oi l Co a l oi l Co a l Oi l Di " s e l Ga s To t a l 1 De c e m b e r , 2 0 0 7 . . . . . . . . . . . . . . $ 5, 2 9 4 , 8 4 0 $ 48 7 , 0 0 2 $ 1, 2 6 9 , 3 0 6 $ 62 , 2 3 2 $ 9, 8 0 7 , 9 1 2 $ 1 4 7 , 0 1 3 $ 56 , 8 6 5 $ 1 4 2 , 4 5 9 $ 17 , 2 6 7 , 6 2 9 2 Ja n u a r y , 2 0 0 8 . . . . . . . . . . . . . . . 5, 2 8 5 , 0 0 3 41 0 , 2 9 1 1, 3 0 3 , 8 5 4 48 , 3 6 0 8, 7 6 9 , 9 8 5 13 1 , 7 0 0 39 , 5 6 1 18 0 , 6 8 8 16 , 1 6 9 , 4 4 2 3 Fe b r u a r y . . . . . . . . . . . . . . . . . . . . 5, 0 2 1 , 6 0 8 80 8 , 0 4 6 1, 2 6 1 , 0 3 2 45 , 4 5 4 7, 7 9 0 , 2 3 8 17 0 , 2 0 5 39 , 5 6 1 11 5 , 7 7 0 15 , 2 5 1 , 9 1 4 4 Ma r c h . . . . . . . . . . . . . . . . . . . . . . . 5, 7 5 4 , 8 1 0 90 3 , 5 6 6 1, 3 0 5 , 6 2 4 39 , 1 0 4 7, 5 7 9 , 1 5 6 14 7 , 9 8 9 39 , 5 6 1 15 5 , 3 8 3 15 , 9 2 5 , 1 9 3 5 Ap r i l . . . . . . . . . . . . . . . . . . . . . . . 9, 1 2 3 , 8 7 1 1, 1 3 6 , 9 6 5 1, 0 2 7 , 0 7 3 38 , 1 8 2 9, 3 5 5 , 1 7 9 16 1 , 6 6 7 39 , 5 6 1 19 5 , 9 8 3 21 , 0 7 8 , 4 8 1 6 Ma y . . . . . . . . . . . . . . . . . . . . . . . . . 9, 7 2 9 , 4 1 8 1, 1 0 2 , 4 9 2 1, 3 9 2 , 7 4 4 38 , 1 7 1 10 , 0 6 7 , 1 2 3 20 1 , 5 6 8 38 , 8 1 7 11 5 , 7 7 0 22 , 6 8 6 , 1 0 3 7 Ju n e . . . . . . . . . . . . . . . . . . . . . . . . 10 , 2 8 8 , 5 1 5 1, 0 5 3 , 2 7 9 1, 8 5 8 , 0 3 9 78 , 9 5 9 10 , 3 6 8 , 7 1 8 22 8 , 4 0 5 38 , 8 1 7 39 2 , 1 5 6 24 , 3 0 6 , 8 8 8 8 Ju l y . . . . . . . . . . . . . . . . . . . . . . . . 10 , 6 1 9 , 0 4 2 68 7 , 0 6 4 1, 8 9 2 , 3 1 4 14 2 , 5 3 1 10 , 0 0 2 , 4 6 4 23 5 , 4 7 9 38 , 4 1 8 33 4 , 8 5 1 23 , 9 5 2 , 1 6 3 9 Au g u s t . . . . . . . . . . . . . . . . . . . . . . 9, 9 4 3 , 0 2 8 78 1 , 4 6 9 2, 0 1 8 , 6 1 1 14 0 , 4 9 0 9, 0 2 1 , 1 2 3 21 2 , 3 8 7 38 , 4 1 8 31 9 , 0 9 9 22 , 4 7 4 , 6 2 5 10 Se p t e m b e r . . . . . . . . . . . . . . . . . . . 10 , 7 4 0 , 6 3 5 83 0 , 3 3 9 2, 0 9 8 , 1 5 2 12 9 , 3 3 3 10 , 0 7 4 , 1 0 9 19 9 , 9 5 4 38 , 4 1 8 29 1 , 2 8 5 24 , 4 0 2 , 2 2 5 11 Oc t o b e r . . . . . . . . . . . . . . . . . . . . . 10 , 0 6 7 , 6 6 1 83 5 , 9 6 1 2, 0 8 9 , 9 8 6 12 5 , 0 0 4 12 , 4 8 4 , 6 4 0 17 4 , 4 0 6 38 , 4 1 8 32 4 , 4 1 9 26 , 1 4 0 , 4 9 5 12 No v e m b e r . . . . . . . . . . . . . . . . . . . . 7, 1 7 4 , 2 7 9 74 2 , 1 5 9 2, 1 4 7 , 5 0 0 12 3 , 0 5 9 10 , 5 0 1 , 2 6 1 17 3 , 5 9 5 27 , 1 9 5 29 3 , 0 9 2 21 , 1 8 2 , 1 4 0 13 De c e m b e r . . . . . . . . . . . . . . . . . . . . 6, 1 9 0 , 5 8 3 61 1 , 3 7 3 1, 9 9 4 , 7 6 5 11 4 , 5 8 1 7, 4 5 3 , 7 6 9 16 1 , 4 0 3 42 , 7 2 7 28 2 , 6 6 6 16 , 8 5 1 , 8 6 7 14 Av e r a g e . . . . . . . . . . . . . . . . . . $ 8, 0 9 4 , 8 6 9 $ 79 9 , 2 3 1 $ 1, 6 6 6 , 0 7 7 $ 86 , 5 7 4 $ 9, 4 8 2 , 7 4 4 $ 1 8 0 , 4 4 4 $ 39 , 7 1 8 $ 2 4 1 , 8 1 7 $ 20 , 5 9 1 , 4 7 4 - - - - - - - - - - .. - - - .. - - - - I Ii. I I Line-- 1 I 2 3 I 4 5 6 I 7 8 I 9 10 11I.12 13 I 14 I I I I I Ii. I IDAHO POWER COMPAN MATERIALS AN SUPPLIES For The Thirteen Months Ended December 31, 2008 Month (1) Account 154 (2) Account 163 (3 ) Total December,2007. . .. .. ............ ..... ............ ... .. .$41,370,751 $1,898,952 $43,269,703 January,2008. . . . . ... ... .... .............. -........... ..42,045,541 1,986,830 44,032,371 February....... ... ................... ......... .-......43,264,332 2,188,721 45,453.053 March.... .....-......... ...... ... ........ ..............44,736,846 3,713,521 48,450,367 April............. .. -.............................. ... .45,218,477 4,116,804 49,335,281 May. ..... ......... .. ................... .. ........... ... .44,489,821 4,306,361 48,796,182 June.... .... ..... ... ........-.. ...... ........... ... .. .45,032,458 4,699,050 49,731,508 July........... ... ................. ................... .44,906,641 5,178,819 50,085,460 August... ............ ............... -. ,.,....... ....... .45,288,599 5,400,087 50,688,686 September... .. .... ............. .-..... ...... ..... ... .. .45,422,311 5,901,471 51,323,782 October.. ......... ... ....... .... ... .......... ..... ... .44,546,920 5,858,078 50,404,998 November.... .. ... .... .... .. ... .... -... .. ..... ..... .. .43,874,086 5,823,943 49,698,029 December. ......... .. ...-.... ...... ...... ......... ... ..44,405,727 5,715,442 50,121,169 Average..... .. ........- -.... ... ....... ....... ... .. .$44,200,193 $4.368.314 $48,568.507 . Line No 1 2 3 4 5 6 7 8 9.10 11 12 13 14 . IDAHO POWER COMPAN PREPAYMENS For The Thirteen Months Ended Decemer 31, 2008 Month Decemer, 2007................................. January, 2008.................................. February...................................... . March......................................... . April......................................... . May........................................... . June.......................................... . July.......................................... . August........................................ . Septemer..................................... . October....................................... . Novemer...................................... . Decemer...................................... . I I I I (1) Amount $9,119,846 8,776,072 7,795,207 7,437,213 7,425,188 9,917,190 8,495,418 8,388,258 10,681,789 10,028,177 9,856,989 9,226,980 9,865,355 I I I I I I I I Average....... ........................ ...... $ 9,001,052.46 I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I Line No 1 2 IDAHO - IDAHO POWER COMPAN DEFERRED CONSERVATION PROGRAS At December 31, 2008 Program Deferred Conservation - IPUC Order 27722, 27660 & 28041 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount 4,863,935 4,863,935 . . . Line No 1 2 3 4 5 6 7 8 9 IDAHO POWER COMPAN OTHER DEFERRED PROGRAS At Decemer 31, 2008 Program Idaho Public Utilities Commission: American Falls Bond Refinancing - IPUC Order 28880........ . . . . . . . . $ Intervenor Funding -I PUC Order 30488. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intervenor Funding -I PUC Order 30035. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intervenor Funding -IPUC Order 30215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intervenor Funding - IPUC Order 30267............................. Intervenor Funding - IPUC Order 30508............................. Oregon Public Utilities Commission: Grid West Loans - OPUC Order 06-483............................... Federal Energy Regulatory Commission: Grid West .............................................................................................................. .. Total.......................................... . I I I (1) Amount I 1,011,247 I 25,988 6,276 I 1,218 1,500 I 42,326 I 64,994 I 363,117 I I $1,516,666 I I I I I I I I I Ii. I I Line N. I 1 2 I 3 4 I 5 6 I 7 8I.9 10 I 11 12 I 13 I 14 I I I Ii. I IDAHO POWER COMPAN IERCo - SUBSIDIARY RATE BASE COMPONENTS For The Thirteen Months Ended Decemer 31, 2008 (1)(2)(3 )(4) Advance Notes Coal Receivable fromMQInvestmentRoyaltiesSubsidiary Total Decemer,2007. . . .$55,937,107 $1,657,049 $21,527,626 $79,121,782 January,2008. . . . .54,945,865 1,657,049 23,774,134 80,377,048 February......... .54,599,834 1,632,736 23,697,860 79,930,430 March............ .55,434,761 1,621,323 26,331,059 83,387,143 April............ .54,900,274 1,615,679 26,520,507 83,036,460 May.............. .54,142,725 1,609,981 29,101,655 84,854,361 June............. .54,566,041 1,604,562 30,324,678 86,495,281 July............. .54,744,350 1,603,839 30,014,361 86,362,550 August........... .55,755,300 1,603,839 27,581,437 84,940,576 Septemer........ .57,406,332 1,595,825 24,080,573 83,082,730 October.......... .58,430,920 1,589,266 21,653,544 81,673,730 Novemer......... .59,290,806 1,585,179 21,354,202 82,230,187 Decemer......... .60,058,187 1,580,516 26,579,771 88,218,474 Average....... .$56,170,192 $1,612,065 $25,580,108 $83,362,365 I Ii. I I I I I II. I I ,i I I I Ii. I IDAHO POWER COMPANY 2008 YEAR-END REPORT TO THE OREGON PUBLIC UTILITY COMMISSION FOR THE 12 MONTHS ENDING DECEMBER 31,2008 SECTIONB STATEMENT OF OPERATIONS - AS ADJUSTED -- - - - - - - - - - - - - - - - - - . . . ID A H O P O W E R C O M P A N Y ST A T E M E N T O F O P E R A T I O N S FO R TH E T W E L V E M O N T H S E N D E D D E C E M B E R 3 1 , 2 0 0 8 TO T A L S Y S T E M DE S C R I P T I O N AC T U A L AL L O C A T I O N AD J U S T M E N T S AD J U S T E D TO T A L OP E R A T I N G R E V E N U E S Re t a i l S a l e s R e v e n u e s Sa l e s f o r R e s a l e Op p o r t u n i t y S a l e s Ot h e r O p e r a t i n g R e v e n u e s To t a l O p e r a t i n g R e v e n u e 78 4 , 3 1 0 , 7 4 2 2, 4 8 7 , 2 3 2 11 8 , 9 4 1 , 5 9 3 50 , 3 3 5 , 9 9 9 95 6 , 0 7 5 , 5 6 6 (8 6 , 5 7 0 , 8 9 9 ) (4 4 8 , 0 3 2 ) (4 , 6 7 9 , 1 9 3 ) (7 , 3 9 5 , 0 0 8 ) (9 9 , 0 9 3 , 1 3 2 ) 69 7 , 7 3 9 , 8 4 3 2, 0 3 9 , 2 0 0 11 4 , 2 6 2 , 4 0 0 42 , 9 4 0 , 9 9 1 85 6 , 9 8 2 , 4 3 4 OP E R A T I N G E X P E N S E S Op e r a t i o n & M a i n t e n a n c e E x p e n s e De p r e c i a t i o n E x p e n s e Am o r t i z a t i o n E x p e n s e Ta x e s O t h e r T h a n I n c o m e T a x e s Re g u l a t o r y D e b i t s / C r e d i t s Pr o v i s i o n f o r D e f e r r e d I n c o m e T a x e s In v e s t m e n t T a x C r e d i t A d j u s t m e n t Fe d e r a l In c o m e T a x St a t e I n c o m e T a x e s To t a l O p e r a t i n g E x p e n s e s OP E R A T I N G N E T I N C O M E 64 9 , 8 1 6 , 3 3 4 (7 1 , 3 8 4 , 4 0 1 ) 57 8 , 4 3 1 , 9 3 3 96 , 6 3 7 , 5 8 3 (7 9 7 , 2 4 1 ) 95 , 8 4 0 , 3 4 2 4, 9 4 3 , 9 1 8 83 9 , 2 7 5 5, 7 8 3 , 1 9 3 19 , 0 8 3 , 9 5 4 41 2 , 8 3 5 19 , 4 9 6 , 7 8 9 (3 , 7 8 1 , 0 1 3 ) 3, 7 8 1 , 0 1 3 0 41 , 8 9 0 , 8 0 6 (2 7 , 7 7 4 , 9 6 4 ) 14 , 1 1 5 , 8 4 2 1, 9 6 1 , 1 3 0 30 8 , 2 3 7 2, 2 6 9 , 3 6 7 (7 4 5 , 4 0 0 ) (6 , 6 5 6 , 4 3 1 ) (7 , 4 0 1 , 8 3 1 ) (4 , 7 7 2 , 5 1 3 ) (1 , 2 7 6 , 8 3 8 ) (6 , 0 4 9 , 3 5 1 ) 80 5 , 0 3 4 , 8 0 0 (1 0 2 , 5 4 8 , 5 1 5 ) 70 2 , 4 8 6 , 2 8 4 15 1 , 0 4 0 , 7 6 6 3, 4 5 5 , 3 8 4 15 4 , 4 9 6 , 1 5 0 5, 0 8 6 , 7 6 1 0 5, 0 8 6 , 7 6 1 15 6 , 1 2 7 , 5 2 7 3, 4 5 5 , 3 8 4 15 9 , 5 8 2 , 9 1 1 Ad d : I E R C O O p e r a t i n g I n c o m e CO N S O L I D A T E D O P E R A T I N G I N C O M E RA T E O F R E T U R N E A R N E D 7. 0 4 9 % 7. 1 8 0 % . . . ID A H O P O W E R C O M P A N Y ST A T E M E N T O F O P E R A T I O N S FO R T H E T W E L V E M O N T H S E N D E D D E C E M B E R 3 1 , 2 0 0 8 OP U C J U R I S D I C T I O N DE S C R I P T I O N AC T U A L AD J U S T E D AL L O C A T I O N AD J U S T M E N T S TO T A L 32 . 2 4 0 , 4 9 9 (4 , 9 6 0 . 9 9 0 ) 27 . 2 7 9 . 5 0 9 0 0 0 5, 4 3 6 . 1 7 8 (1 4 5 , 8 3 8 ) 5. 2 9 0 , 3 4 0 1. 2 5 3 . 2 9 8 34 7 , 7 5 1 1, 6 0 1 , 0 4 8 38 , 9 2 9 . 9 7 5 (4 , 7 5 9 . 0 7 7 ) 34 . 1 7 0 , 8 9 7 29 , 0 4 8 , 6 3 6 (2 , 1 2 4 , 3 1 7 ) 26 . 9 2 4 , 3 1 9 4, 6 4 9 , 1 6 0 5, 4 7 5 4, 6 5 4 . 6 3 6 22 9 , 2 2 9 39 . 9 2 4 26 9 . 1 5 4 1, 4 6 3 , 3 3 9 (5 0 . 7 0 0 ) 1, 4 1 2 . 6 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35 , 3 9 0 , 3 6 5 (2 . 1 2 9 , 6 1 7 ) 33 . 2 6 0 , 7 4 8 3. 5 3 9 . 6 0 9 (2 , 6 2 9 , 4 6 0 ) 91 0 . 1 5 0 23 2 , 4 8 8 3, 0 2 8 23 5 , 5 1 7 3, 7 7 2 , 0 9 8 (2 , 6 2 6 . 4 3 2 ) 1. 1 4 5 . 6 6 6 3. 5 2 8 % 1. 0 6 2 % 1. 1 6 3 % -3 . 5 8 2 % OP E R A T I N G R E V E N U E S Re t a i l S a l e s R e v e n u e s Sa l e s f o r R e s a l e Op p o r t u n i t y S a l e s Ot h e r O p e r a t i n g R e v e n u e s To t a l O p e r a t i n g R e v e n u e OP E R A T I N G E X P E N S E S Op e r a t i o n & M a i n t e n a n c e E x p e n s e De p r e c i a t i o n E x p e n s e Am o r t i z a t i o n E x p e n s e Ta x e s O t h e r T h a n I n c o m e T a x e s Re g u l a t o r y D e b i t s / C r e d i t s Pr o v i s i o n f o r D e f e r r e d I n c o m e T a x e s In v e s t m e n t T a x C r e d i t A d j u s t m e n 1 Fe d e r a l In c o m e T a x St a t e I n c o m e T a x e s To t a l O p e r a t i n g E x p e n s e s OP E R A T I N G N E T I N C O M E Ad d : I E R C O O p e r a t i n g I n c o m e CO N S O L I D A T E D O P E R A T I N G I N C O M E RA T E O F R E T U R N E A R N E D IM P L I E D R E T U R N O N E Q U I T Y .. . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . - - . . - - - - - _ . . . . . . _ . . . . . . . . . . . . . . . . . . - - _ . . . . . . . . . . . . . _ _ . . . . . . _ - - - . . - - - - - - _ . . . _ - - _ . . . _ . . . . . . _ _ . . . . . . . . _ _ . . . . _ . . - _ . . . . . . . . . . . . . . . . . _ . . . . . . . _ . . . . _ - - - - - . . - _ . . . . _ _ . . . _ . . . . . _ . . . - - _ . . _ _ . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . CO S T O F C A P I T A L - 1 2 1 3 1 / 0 8 AC T U A L EM B E D D E D WE I G H T E D ST R U C T U R E CO S T CO S T Lo n g T e r m D e b 1 50 . 9 8 2 % 5. 8 0 2 % 2. 9 5 8 % Pr e f e r r e d S t o c k 0. 0 0 0 % 0. 0 0 0 % 0. 0 0 0 % Co m m o n E q u i t y 49 , 0 1 8 % 10 , 2 5 0 % 5. 0 2 4 % To t a l 10 0 . 0 0 0 % 7. 9 8 2 % - - - - - - - - - - - - - - - - - - - I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY Operating Revenues Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Normalized Firm Sales Ordered Weather Normalization of Revenues ($86,570,899) Normalized Firm Wholesale Sales Ordered Weather Normalization of Revenues; Colton Contract Expired ($448,032) OATT Tariff Refund Normalization of a FERC Order $9,979,836 Normalized Opportunity Sales Ordered Sales Normalization ($4,679,193) DSM Rider Funds DSM Revenues -IPUC Order ($18,880,276) Other Operating Revenues - Account #415 Power Solutions, Water Mgmt, Etc. $1,505,432 Allocator Impacts Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS ($99,093,132) OREGON ALLOCATION ($4,960,990) $0 $0 ($213,861) $0 $68,805 $346,968 ($4,759,077) I Ii. I I I I I II. I I I I I I Ii. I COMPANY OREGON ALLOCATION Revenue Sensitive Adjustments Commission-Ordered Adjustment Showing Impact of Difference Between Normalized & Actual Revenues on Account 904 - Uncollectible Accounts ($19,844)($19,844) Promotional Concession Programs Ordered Removal of Program Costs From Conservation Expenses $0 $0 Other Allocator Impact Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 $397,202 TOTAL ADJUSTMENTS ($71,384,399)($2,124,317) .IDAHO POWER COMPANY Depreciation Expense Summary For the Twelve Months Ended December 31,2008 COMPANY ADJUSTMENTS Annualizing Adjustment Annualized December Costs Compared to Actual Costs ($797,242) Other Allocator Impacts Effect of Other Alloeators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 . TOTAL ADJUSTMENTS ($797,242) . OREGON ALLOCATION ($38,355) $43,830 $5,475 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY Amortization Expense Summary For the Twelve Months Ended December 31,2008 COMPANY ADJUSTMENTS Annualizing Adjustment Annualized December Costs Compared to Actual Costs $839,275 Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS $839,275 OREGON ALLOCATION $38,914 $1,011 $39,925 .IDAHO POWER COMPANY Taxes Other Than Income Taxes Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Hydro KWH Tax Normalizing Adjustment for Hydro Generation $411,499 Irrigation PIC Directly Assigned to Idaho Customers $76,991 .Payroll Loading Annualizing Adjustment to Transfer Payroll Taxes to 0 & M Expenses $0 Revenue Sensitive Adjustments Commission Ordered Adjustments Showing Impact of Difference Between Normalized & Actual Revenues On Oregon Commission Fees & Franchise Fees ($75,655) Other Allocator Impacts Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS $412,835 . OREGON ALLOCATION I I I I I I I I I I I I I I I I I I I $18,807 $0 $0 ($75,655) $6,148 ($50,700) I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY Regulatory Debits/Credits Expense Summary For the Twelve Months Ended December 31, 2008 COMPANY OREGON ALLOCATION ADJUSTMENTS Normalizing Adjustment Normalization of Idaho PCA-Related Debits/Credits $3,781,013 $0 Other Allocator Impacts Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 $0 TOTAL ADJUSTMENTS $3,781,013 $0 .IDAHO POWER COMPANY Interest Expense Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Long-Term Interest Synchronization Interest Deduction Using Oregon Allocated Rate Base Multiplied by the Current Weighted Cost of Debt $5,948,054 . Other Interest Adjustments Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators & Working Cash Allowance $0 TOTAL ADJUSTMENTS $5,948,054 . OREGON ALLOCATION $286,290 $30,262 $316,552 I I I I I I I I I I I I I I I I I I I I I I ì I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY Income Taxes & Tax-Related Allocations For the Twelve Months Ended December 31, 2008 When the allocated interest expense is added to the other allocated operating expenses delineated in this Jurisdictional Separation Study (JSS) summary, the 2008 result for the Oregon jurisdiction is negative net income before taxes. The JSS model wil not accept the anomaly of a negative income tax liabilty. Therefore, when a negative net income before taxes is internally computed, the model replaces the anomaly with a zero. Consequently, any line item allocated over net income before taxes wil also assign a zero in the model for the Oregon jurisdiction. Accordingly, since the allocation to Oregon is zero, there is no relevant supporting tax documentation for: . Current Deferred Income Taxes . Investment Tax Credit Adjustments . Allowance for AFUDC & Schedule M Adjustments . Federal Income Taxes . State Income Taxes Negative Net Income Before Taxes.doc TOTAL ADJUSTMENTS $0 $3,028 I I I I I I I I I I I I I I I I I I I .IDAHO POWER COMPANY IERCO Operating Income Summary F or the Twelve Months Ended December 31, 2008 COMPANY OREGON ALLOCATION ADJUSTMENTS Allocator Impacts Effect of Allocators, Primanly the Annualized Demand and the Normalized Energy Allocators $0 $3,028 . . I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY 2008 YEAR-END REPORT TO THE OREGON PUBLIC UTILITY COMMISSION FOR THE 12 MONTHS ENDING DECEMBER 31, 2008 SECTIONC DEVELOPMENT OF RATE BASE COMPONENTS - AS ADJUSTED .. - - - ~ - - - _ . . _ - - - - - - - - . . . ID A H O P O W E R C O M P A N Y DE V E L O P M E N T O F R A T E B A S E C O M P O N E N T S FO R TH E T W E L V E M O N T H S E N D E D D E C E M B E R 3 1 , 2 0 0 8 TO T A L S Y S T E M AC T U A L AD J U S T E D DE S C R I P T I O N TO T A L AD J U S T M E N T S TO T A L El e c t r i c P l a n t i n S e r v i c e 3, 9 0 0 , 9 4 3 , 3 4 5 ° 3, 9 0 0 , 9 4 3 , 3 4 5 Le s s : A c c u m u l a t e d D e p r e c i a t i o n 1, 6 1 7 , 4 4 2 , 9 8 9 (8 , 8 8 4 , 3 7 9 ) 1, 6 0 8 , 5 5 8 , 6 1 0 Am o r t i z a t i o n o f O t h e r U t i l t y P l a n t 17 , 9 0 8 , 3 3 7 16 7 , 5 8 0 18 , 0 7 5 , 9 1 7 Ne t E l e c t r i c P l a n t i n S e r v i c e 2, 2 6 5 , 5 9 2 , 0 1 9 8, 7 1 6 , 7 9 9 2, 2 7 4 , 3 0 8 , 8 1 8 Le s s : C u s t o m e r A d v a n c e s 31 , 7 8 5 , 5 6 2 ° 31 , 7 8 5 , 5 6 2 Ac c u m u l a t e d D e f e r r e d I n c o m e T a x e s 20 5 , 9 1 3 , 5 1 3 ° 20 5 , 9 1 3 , 5 1 3 Ne t E l e c t r i c P l a n t I n v e s t m e n t 2, 0 2 7 , 8 9 2 , 9 4 4 8, 7 1 6 , 7 9 9 2, 0 3 6 , 6 0 9 , 7 4 3 Ad d : F u e l I n v e n t o r y 20 , 5 9 1 , 4 7 4 (3 , 5 3 0 , 6 9 7 ) 17 , 0 6 0 , 7 7 7 Ma t e r i a l s a n d S u p p l i e s 44 , 2 0 0 , 1 9 3 ° 44 , 2 0 0 , 1 9 3 Pr e p a i d I t e m s 71 0 , 8 1 9 ° 71 0 , 8 1 9 Wo r k i n g C a s h A l l o w a n c e 25 , 9 9 2 , 6 5 3 (2 , 8 5 5 , 3 7 6 ) 23 , 1 3 7 , 2 7 7 Co n s e r v a t i o n & O t h e r D e f e r r e d P r o g r a m s 6, 3 8 0 , 6 0 1 ° 6, 3 8 0 , 6 0 1 Ne t E l e c t r i c R a t e B a s e 2, 1 2 5 , 7 6 8 , 6 8 5 2, 3 3 0 , 7 2 6 2, 1 2 8 , 0 9 9 , 4 1 1 IE R C O R a t e B a s e 83 , 3 6 2 , 3 6 5 ° 83 , 3 6 2 , 3 6 5 To t a l C o m b i n e d R a t e B a s e 2, 2 0 9 , 1 3 1 , 0 5 0 2, 3 3 0 , 7 2 6 2, 2 1 1 , 4 6 1 , 7 7 6 . . . ID A H O P O W E R C O M P A N Y DE V E L O P M E N T O F R A T E B A S E C O M P O N E N T S FO R T H E T W E L V E M O N T H S E N D E D D E C E M B E R 3 1 , 2 0 0 8 OP U C J U R I S D I C T I O N AC T U A L AD J U S T E D DE S C R I P T I O N AL L O C A T I O N AD J U S T M E N T S TO T A L El e c t r i c P l a n t i n S e r v i c e 18 7 , 7 5 8 , 8 6 9 1, 4 3 0 , 7 2 2 18 9 , 1 8 9 , 5 9 1 Le s s : A c c u m u l a t e d D e p r e c i a t i o n 78 , 3 8 1 , 3 9 3 23 4 , 3 3 5 78 , 6 1 5 , 7 2 8 Am o r t i z a t i o n o f O t h e r U t i l t y P l a n t 78 7 , 3 8 7 16 , 7 9 7 80 4 , 1 8 4 Ne t E l e c t r i c P l a n t i n S e r v i c e 10 8 , 5 9 0 , 0 8 9 1, 1 7 9 , 5 9 0 10 9 , 7 6 9 , 6 7 9 Le s s : C u s t o m e r A d v a n c e s 43 , 1 6 2 ° 43 , 1 6 2 Ac c u m u l a t e d D e f e r r e d I n c o m e T a x e s 9, 9 1 6 , 3 4 7 75 , 3 1 5 9, 9 9 1 , 6 6 2 Ne t E l e c t r i c P l a n t I n v e s t m e n t 98 , 6 3 0 , 5 8 0 1, 1 0 4 , 2 7 5 99 , 7 3 4 , 8 5 5 Ad d : F u e l I n v e n t o r y 94 1 , 1 2 5 (1 5 1 , 2 1 3 ) 78 9 , 9 1 3 Ma t e r i a l s a n d S u p p l i e s 2, 2 2 0 , 1 2 0 13 , 3 7 9 2, 2 3 3 , 4 9 8 Pr e p a i d I t e m s 32 , 0 6 8 86 8 32 , 9 3 6 Wo r k i n g C a s h A l l o w a n c e 1, 1 6 1 , 9 4 5 (8 4 , 9 7 3 ) 1, 0 7 6 , 9 7 3 Co n s e r v a t i o n & O t h e r D e f e r r e d P r o g r a m s 12 5 , 2 7 7 75 2 12 6 , 0 2 9 Ne t E l e c t r i c R a t e B a s e 10 3 , 1 1 1 , 1 1 5 88 3 , 0 8 9 10 3 , 9 9 4 , 2 0 4 IE R C O R a t e B a s e 3, 8 1 0 , 0 4 4 49 , 6 2 7 3, 8 5 9 , 6 7 1 To t a l C o m b i n e d R a t e B a s e 10 6 , 9 2 1 , 1 5 8 93 2 , 7 1 6 10 7 , 8 5 3 , 8 7 4 .. - - - ~ - _ . _ . - .. . _ - - - - - -- - I Ii. I I I I I II. I I i I I I Ii. I IDAHO POWER COMPANY Plant-in-Service Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Other Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS $0 OREGON ALLOCATION $1,430,722 $1,430,722 .IDAHO POWER COMPANY Accumulated Depreciation Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Annualizing Adjustment Half the Depreciation Expense Adj Resulting From Annualized December Costs Compared to Actual ($8,884,379) .Other Allocator Impacts Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS ($8,884,379) . OREGON ALLOCATION ($430,538) $664,873 $234,335 I I I I I I I I I, .1 I I I 'i I I I I I I Ii. I I I I,- I I I,. I I I I I I Ii. I IDAHO POWER COMPANY Accumulated Amortization Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Annualizing Adjustment Half the Annualizing Expense Adju:stment Resulting From Annualized December Costs Compared to Actual $167,580 Allocator Impacts Effect of Allocators, Primarily the Annualized Demand Allocator and the Normalized Energy Allocator $0 TOTAL ADJUSTMENTS $167,580 OREGON ALLOCATION $7,368 $9,428 $16,797 .IDAHO POWER COMPANY Customer Advances for Construction Summary For the Twelve Months Ended December 31, 2008 COMPANY OREGON ALLOCATION ADJUSTMENTS Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 $0 TOTAL ADJUSTMENTS $0 $0 . . I i ,i I I i' , I I I I I I I'" d .. I ,i I I I I Ii. I ,I I I i II. I I I I I. i, Ii. I IDAHO POWER COMPANY Accumulated Deferred Income Taxes Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Cumulative Impacts Impacts of All Adjustments Having Deferred Tax Implications $0 Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS $0 OREGON ALLOCATION $0 $75,315 $75,315 .IDAHO POWER COMPANY Required Fuel Inventory Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Fuel Inventory Adjustment Commission-Ordered Adjustment To Allowed Inventory ($6,076,500) Allocator Impacts Effeet of Allocators, Primarily the Annualized Demand and the Normalized Energy Alloeators $0 . TOTAL ADJUSTMENTS ($6,076,500) . OREGON ALLOCATION ($247,166) $95,954 ($151,212) I I I I I I I i I I I I I I Î ,'1 I I I I Ii. I I I I I II. i l I I I I Ii. I IDAHO POWER COMPANY Materials & Supplies Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS $0 OREGON ALLOCATION $13,379 $13,379 .IDAHO POWER COMPANY Prepaid Items Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Allocator Impacts Effeet of Alloeators, Primarily the Annualized Demand and the Normalized Energy Alloeators $0 TOTAL ADJUSTMENTS $0 . . OREGON ALLOCATION $868 $868 I I I I I I I I I I I í I I I I I I I I Ii. I I Î a i II. I I I I I I Ii. I IDAHO POWER COMPANY Working Cash Allowance Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Change in O&M Expenses Commission Ordered Allowance of 4% of O&M Expenses to be Included in Rate Base ($2,855,376) Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS ($2,855,376) OREGON ALLOCATION ($127,643) $42,671 ($84,973) .IDAHO POWER COMPANY Investment in Conservation and Other Deferred Programs Summary For the Twelve Months Ended December 31, 2008 COMPANY OREGON ALLOCATION ADJUSTMENTS Idaho Conservation Adjustment Annualizing Adjustment for DSM Amortization $0 Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 .$0TOTAL ADJUSTMENTS . $752 $752 $0 I I I I I I l I I I I I I l I I I I I I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY IERCO Rate Base Summary For the Twelve Months Ended December 31, 2008 COMPANY ADJUSTMENTS Allocator Impacts Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators $0 TOTAL ADJUSTMENTS $0 OREGON ALLOCATION $49,627 $49,627 I Ii. I. I I I I II. I I I I I I Ii. ,i IDAHO POWER COMPANY 2008 YEAR-END REPORT TO THE OREGON PUBLIC UTILITY COMMISSION FOR THE 12 MONTHS ENDING DECEMBER 31,2008 SECTIOND JURISDICTIONAL SEPARATION STUDY I Ii. I Page No. t 2 3-6I7-8 I 9- 10 I 11 12 -17 I 18- 19I.20 I 21 21 -22 I 23-24 I 25-28 I 29-34 I I I I . I TABLE OF CONTENTS Summary of Results Electric Plant-In-Service Accumulated Depreciation & Amortation Additions & Deletions to Rate Base Operating Revenues Operation & Maintenance Expenses Depreciation & Amortization Expenses Taxes Other Than Income Tax Regulatory Debits I Credits Calculation of Federal Income Tax State Income Taxes Labor Allocator Allocation Factors I IDAHO POWER COMPANY I.2008 YEAR-END REPORT TO THE OREGON PUBLIC UTILITY COMMISSION IFOR THE TWELVE MONTHS ENDED DECEMBER 31, 2008 SUMMARY OF RESULTS - OPUC JURISDICTION I(X1000) Description Amount Reference I Development of Rate Base Components Electric Plant-in-Service 189,189.6 Page 6 ILess: Accum Prov for Depreciation 78,615.7 Page 8 Amort of Other Utility Plant 804.2 Page 8 Net Electric Plant-in-Service 109,769.7 ILess: Cust Advances for Construction 43.2 Page 9 Accumulated Deferred Income Taxes 9,991.7 Page 9 Add:Fuel Inventory 789.9 Page 9 IMaterials & Supplies 2,233.5 Page 9 Prepayments 32.9 Page 9 Working Cash Allowance 1,077.0 Page 9 INet Electric Rate Base 103,868.2 Add:Conservation & Deferred Programs 126.0 Page 10 IERCO Rate Base 3,859.7 Page 10.Total Combined Rate Base 107,853.9 I Development of Net Income I Operation Revenues 34,170.9 Page 11 Operating Expenses IOperation & Maintenance Expenses 26,924.3 Page 17 Depreciation Expense 4,654.6 Page 19 IAmortization Expense 269.2 Page 19 Taxes Other Than Income Taxes 1,412.6 Page 20 Regulatory Debits/Credits 0.0 Page 21 Deferred Income Taxes 0.0 Page 21 IInvestment Tax Credits Adj - Net 0.0 Page 21 Federal Income Taxes 0.0 Page 22 State Income Taxes 0.0 Page 23,24 ITotal Operating Expenses 33,260.7 Operating Income 910.1 Add:IERCO Operating Income 235.5 I Total Operating Income 1,145.7 I.Rate of Return Earned - Percent 1.062%I I - .. - .. .. .. .. .. .. .. .. .. .. . - .. .. - .. .. . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L Jl J R I S Q I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 P E S C R I P T I O N ~ SY S T E M !E ~ PS C N Bm RE S A L E TR A S F E R 65 . . . T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E . . . 86 87 I N T A N G I B L E P L A N T 88 3 0 1 - O R G A N I Z A T I O N P1 0 1 P 9. 5 6 8 8, 8 5 9 46 4 0 9, 3 2 3 22 22 3 89 3 0 2 - F R A N C H I S E S & C O N S E N T S 01 0 21 , 7 2 5 , 7 1 7 20 , 6 9 3 , 6 5 6 95 6 , 0 3 6 0 21 , 6 4 9 , 6 9 2 76 . 0 2 4 0 90 3 0 3 - M I S C E L L A N E O U S P1 0 1 P 27 , 4 0 3 , 4 9 2 25 . 3 7 2 . 0 5 2 1. 3 2 9 , 7 1 6 0 26 . 7 0 1 , 7 6 8 61 , 6 9 1 64 0 , 0 3 3 91 0 0 92 TO T A L I N T A N G I B L E P L A N T 49 , 1 3 8 , 7 7 7 46 , 0 7 4 , 5 6 7 2,2 8 6 , 2 1 6 0 48 , 3 6 0 , 7 8 3 13 7 , 7 3 7 64 0 . 2 5 7 93 94 P R O D U C T I O N P L A N T 95 3 1 0 - 3 1 6 1 S T E A M P R O D U C T I O N D1 0 87 2 , 8 8 7 , 0 4 8 83 1 , 4 2 1 , 3 3 7 38 , 4 1 1 , 2 2 9 0 86 9 . 8 3 2 , 5 6 7 3, 0 5 4 , 4 8 1 0 96 3 3 0 - 3 3 6 1 H Y D R A U L I C P R O D U C T I O N 01 0 67 4 . 8 4 6 . 3 2 9 64 2 , 7 8 8 , 3 6 4 29 , 6 9 6 , 4 8 5 0 67 2 , 4 8 4 , 8 4 9 2, 3 6 1 , 4 8 0 0 97 3 4 0 - 3 4 6 1 O T H E R P R O D U C T I O N 01 0 15 0 . 2 0 5 , 7 3 6 14 3 , 0 7 0 . 3 4 8 6. 6 0 9 , 7 7 5 0 14 9 , 6 8 0 , 1 2 3 52 5 , 6 1 3 0 98 99 TO T A L P R O D U C T I O N P L A N T 1, 6 9 7 , 9 3 9 , 1 1 3 1, 6 1 7 , 2 8 0 , 0 5 0 74 , 7 1 7 , 4 9 0 0 1. 6 9 1 , 9 9 7 , 5 3 9 5,9 4 1 , 5 7 3 0 10 0 10 1 T R A N S M I S S I O N P L A N T 10 2 3 5 0 l l A N O & L A N D R I G H T S 10 3 SY S T E M T R A N S M I S S I O N S E R V I C E 01 1 31 , 8 1 7 , 0 1 1 27 , 1 7 5 . 0 8 9 1, 2 5 5 , 4 7 5 0 28 , 4 3 0 , 5 6 4 99 , 8 3 6 3, 2 8 6 . 6 1 1 10 4 DI R E C T A S S I G N M E N T OA 3 5 0 18 7 , 7 3 0 0 1, 1 4 4 0 1,1 4 4 0 18 6 , 5 8 6 10 5 TO T A L A C C O U N T 3 5 32 , 0 0 4 , 7 4 1 27 , 1 7 5 , 0 8 9 1, 2 5 6 , 6 1 9 0 28 , 4 3 1 , 7 0 8 99 , 8 3 6 3, 4 7 3 , 1 9 7 10 6 10 7 3 5 2 I S T R U C T U R E S & I M P R O V E M E N T S 10 8 SY S T E M T R A N S M I S S I O N S E R V I C E 01 1 40 , 6 6 6 , 3 0 3 34 , 7 3 3 , 3 1 9 1. 6 0 4 , 6 6 1 0 36 . 3 3 7 , 9 8 0 12 7 , 6 0 3 4,2 0 0 . 7 1 9 10 9 DIR E C T A S S I G N M E N T DA 3 5 2 23 0 , 9 7 2 0 65 8 0 65 8 0 23 0 , 3 1 4 11 0 TO T A L A C C O U N T 3 5 2 40 , 8 9 7 , 2 7 5 34 , 7 3 3 , 3 1 9 1. 6 0 5 , 3 1 9 0 36 . 3 3 8 , 6 3 8 12 7 , 6 0 3 4, 4 3 1 , 0 3 3 11 1 11 2 3 5 3 1 S T A T I O N E Q U I P M E N T 11 3 SY S T E M T R A N S M I S S I O N S E R V I C E 01 1 27 0 , 4 2 0 , 3 4 3 23 0 . 9 6 7 , 5 4 4 10 , 6 7 0 , 5 7 9 0 24 1 , 6 3 8 , 1 2 3 84 8 , 5 3 0 27 . 9 3 3 . 6 9 0 11 4 DI R E C T A S S I G N M E N T DA 3 5 3 2, 3 9 0 , 2 7 5 0 36 , 4 9 4 0 36 , 4 9 4 0 2, 3 5 3 , 7 8 1 11 5 TO T A L A C C O U N T 3 5 3 27 2 , 8 1 0 , 6 1 8 23 0 , 9 6 7 , 5 4 4 10 . 7 0 7 , 0 7 3 0 24 1 , 6 7 4 , 6 1 7 84 8 , 5 3 0 30 , 2 8 7 , 4 7 1 Pa g e 3 0 f 3 4 51 2 7 1 2 l J . 8 : 2 1 ~ M . I I I 2 0 0 . c i / U I I l C l i d - . . , J I . . , . , , _ . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 3 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C ' TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M !f OP U C ~ RE T A I L ll TR A N S F E R 11 6 . . . T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E " . 11 7 11 6 3 5 4 1 T O W E R S & F I X T U R E S 11 9 SY S T E M T R A N S M I S S I O N S E R V I C E 01 1 12 5 . 3 8 6 . 9 5 9 10 7 . 0 9 3 . 7 1 0 4. 9 4 7 . 6 7 3 0 11 2 . 0 4 1 . 3 8 4 39 3 , 4 4 2 12 . 9 5 2 , 1 3 4 12 0 DIR E C T A S S I G N M E N T 0A 18 6 . 6 1 6 0 0 0 0 0 18 6 . 6 1 6 12 1 TO T A L A C C O U N T 3 5 4 12 5 . 5 7 3 . 5 7 5 10 7 . 0 9 3 . 7 1 0 4. 9 4 7 . 6 7 3 0 11 2 , 0 4 1 . 3 8 4 39 3 , 4 2 13 . 1 3 8 , 7 5 0 12 2 12 3 3 5 5 / P O L E S & F I X T U R E S 12 4 SY S T E M T R A N S M I S S I O N S E R V I C E 01 1 87 . 0 8 2 . 1 8 2 74 . 3 7 7 . 3 8 4 3, 4 3 6 , 1 9 6 0 77 . 8 1 3 , 5 8 0 27 3 , 2 4 8 8. 9 9 5 . 3 5 4 12 5 DIR E C T A S S I G N M E N T DA 3 5 5 2. 9 9 5 , 3 9 1 1. 5 6 7 33 . 2 3 0 0 34 . 7 9 7 0 2. 9 6 0 . 5 9 4 12 6 TO T A L A C C O U N T 3 5 5 90 . 0 7 7 . 5 7 3 74 . 3 7 8 . 9 5 1 3. 4 6 9 , 4 2 6 0 77 . 8 4 8 . 3 7 7 27 3 . 2 4 8 11 . 9 5 5 . 9 4 8 12 7 12 8 3 5 6 1 O V E R H E A D C O N D U C T O R S & D E V I C E S 12 9 SY S T E M T R N S M I S S I O N S E R V I C E 01 1 14 2 . 5 5 3 . 4 8 3 12 1 . 7 5 5 . 7 3 6 5. 6 2 5 . 0 5 1 0 12 7 . 3 8 0 . 7 8 7 44 7 . 3 0 7 14 . 7 2 5 . 3 8 9 13 0 DI R E C T A S S I G N M E N T DA 5 6 2. 1 4 9 . 8 0 3 1. 8 2 5 28 . B 5 3 0 30 . 6 7 8 0 2. 1 1 9 . 1 2 5 13 1 TO T A L A C C O U N T 3 5 14 4 . 7 0 3 . 2 8 6 12 1 , 7 5 7 . 5 6 1 5. 6 5 3 . 9 0 4 0 12 7 , 4 1 1 , 4 6 5 44 7 , 3 0 7 16 . 8 4 4 . 5 1 4 13 2 13 3 3 5 9 / R O A D S & T R A I L S 13 4 SY S T E M T R A N S M I S S I O N S E R V I C E 01 1 30 3 . 3 6 4 25 9 . 1 0 5 11 , 9 7 1 0 27 1 . 0 7 5 95 2 31 . 3 3 7 13 5 DI R E C T A S S I G N M E N T 0A 3 5 9 14 . 9 8 7 0 0 0 0 0 14 . 9 8 7 13 6 TO T A L A C C O U N T 3 5 9 31 8 . 3 5 1 25 9 . 1 0 5 11 . 9 7 1 0 27 1 . 0 7 5 95 2 46 . 3 2 4 13 7 13 8 TO T A L T R A N S M I S S I O N P L A N T 70 6 . 3 8 5 , 1 9 59 6 . 3 6 5 . 2 7 9 27 . 6 5 1 . 9 8 5 0 62 4 . 0 1 7 . 2 6 4 2. 1 9 0 . 9 1 8 80 . 1 7 7 . 2 3 7 .. .. .. .. .. .. .. .. .. . - .' - - e _P a g . . - ~- - ~ ~ - ~ - ~ - ~ ~ ~ ~ ~ ~ ~ ~ - . . - 4 5 6 7 6 D E S C R I P T I O N 13 9 . . . T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E ' " 14 0 14 1 D I S T R I B U T I O N P L A N T 14 2 3 6 0 I L A N D & L A N D R I G H T S 14 3 D I S T R I B U T I O N F U N C T I O N 14 4 D I R E C T A S S I G N M E N T 14 5 T O T A L A C C O U N T 3 6 14 6 14 7 3 6 1 I S T R U C T U R E S & I M P R O V E M E N T S 14 8 D I S T R I B U T I O N F U N C T I O N 14 9 D I R E C T A S S I G N M E N T 15 0 T O T A L A C C O U N T 3 6 1 15 1 15 2 3 6 2 I S T A T I O N E Q U I P M E N T 15 3 D I S T R I B U T I O N F U N C T I O N 15 4 D I R E C T A S S I G N M E N T 15 5 T O T A L A C C O U N T 3 6 2 15 6 51 7 1 0 0 ' 8 : 2 1 A M . / l s 2 8 I d j t e d . . i s ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 Al L O C I~ TO T A L nm RE T A I L J U R I S D I C T I O N S 10 A H O O R E G O N N E V A O A lf Q f P S C N SU M M A R Y TO T A L RE S A L E FI R M TR A N S F E R TO T A L~ D6 4,5 6 8 , 4 9 8 4, 3 3 7 , 4 3 6 19 6 , 4 7 1 0 4, 5 3 3 , 9 0 6 0 34 , 5 9 2 DA 3 0 2, 9 5 3 51 0 0 51 0 2, 9 0 2 4, 5 7 1 , 4 5 1 4, 3 3 7 , 4 8 7 19 6 , 4 7 1 0 4, 5 3 3 , 9 5 7 0 37 , 4 9 4 D6 22 , 6 5 6 , 9 0 4 21 , 5 1 0 , 9 8 0 97 4 , 3 7 1 0 22 , 4 8 5 , 3 5 1 0 17 1 , 5 5 3 DA l 27 1 , 0 6 0 19 9 , 0 3 7 0 0 19 9 , 0 3 7 0 72 , 0 2 3 22 , 9 2 7 , 9 6 4 21 , 7 1 0 , 0 1 7 97 4 , 3 7 1 0 22 , 6 8 4 , 3 8 8 0 24 3 , 5 7 6 D6 15 5 , 9 8 9 , 4 8 7 14 8 , 0 9 9 , 9 6 5 6, 7 0 8 , 4 0 5 0 15 4 , 8 0 8 , 3 7 0 0 1, 1 8 1 , 1 1 7 DA 2 1,5 7 5 , 2 3 4 1, 1 6 1 , 5 4 7 0 0 1, 1 6 1 , 5 4 7 0 41 3 . 6 8 7 15 7 , 5 6 4 , 7 2 1 14 9 , 2 6 1 , 5 1 2 6, 7 0 8 , 4 0 5 0 15 5 , 9 6 9 , 9 1 7 0 1, 5 9 4 , 8 0 4 Pa g e 5 o f 34 . . - ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S p l C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 D E S C R I P T I O N ~ nm IP U C ~ PS C N RE T A I L RE S A L E TR A N S F E R 15 7 . . . T A B ~ E 1 . E L E C T R I C P L I N S E R V I C E ' " 15 8 15 9 3 6 4 I P O L E S , T O W E R S & F I X T U R E S DA 3 6 20 6 . 7 3 9 . 1 8 1 18 9 . 7 1 0 . 1 2 6 15 . 5 4 5 . 1 0 1 0 20 5 . 2 5 5 . 2 2 7 0 1. 4 8 3 . 9 5 4 16 0 3 6 5 / O V E R H E A O C O N O U C T O R S & D E V I C E S DA 3 6 5 10 9 . 3 8 7 . 1 1 4 10 1 . 7 5 1 . 1 2 7 6. 8 4 0 . 0 6 7 0 10 8 . 5 9 1 . 1 9 4 0 79 5 . 9 2 0 16 1 3 8 6 / U N D E R G R O U N D C O N D U I T DA 3 8 8 46 , 8 8 3 . 5 8 2 46 , 2 2 5 . 7 2 2 65 7 . 8 6 0 0 46 . 8 8 3 . 5 8 2 0 0 16 2 3 6 7 1 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S DA 3 8 7 17 4 . 8 0 1 . 7 6 5 17 1 . 7 6 0 . 7 3 4 3. 0 0 0 . 6 3 9 0 17 4 . 7 6 1 . 3 7 3 0 40 . 3 9 2 16 3 3 6 8 1 L I N E T R N S F O R M E R S DA 3 8 36 6 . 9 7 5 . 4 4 6 33 3 . 6 8 3 . 3 2 0 33 , 2 9 2 . 1 2 6 0 36 6 . 9 7 5 , 4 4 6 0 0 16 4 3 6 9 / S E R V I C E S 0. 3 8 54 , 6 9 8 . 0 8 1 51 . 8 5 7 . 4 6 3 2. 8 4 0 . 6 1 8 0 54 . 6 9 8 . 0 8 1 0 0 16 5 3 7 0 I M E T E R S DA 7 0 56 . 9 2 5 . 2 9 4 54 . 5 0 3 . 5 7 4 2. 4 2 1 . 7 2 0 0 56 , 9 2 5 . 2 9 4 0 0 16 6 3 7 1 / I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S DA 7 1 2. 5 7 4 . 3 8 2 2. 3 3 7 . 8 8 2 23 6 . 5 0 0 0 2.5 7 4 . 3 8 2 0 0 16 7 3 7 3 / S T R E E T L I G H T I N G S Y S T E M S DA 7 3 4. 1 3 4 . 9 6 7 3. 9 2 6 . 4 4 9 20 8 . 5 1 8 0 4.1 3 4 . 9 6 7 0 0 16 8 16 9 TO T A L D I S T R I B U T I O N P L A N T 1. 2 0 8 , 1 8 3 . 9 4 8 1, 1 3 1 . 0 6 5 , 4 1 2 72 , 9 2 2 . 3 9 6 0 1,2 0 3 . 9 8 7 . 8 0 8 0 4. 1 9 6 . 1 4 0 17 0 17 1 G E N E R A L P L A N T 17 2 3 8 / L A N D & L A D R I G H T S PT O 10 . 7 3 0 . 7 8 2 9, 9 3 5 , 3 0 2 52 0 . 6 9 6 0 10 , 4 5 5 . 9 9 8 24 . 1 5 7 25 0 . 6 2 7 17 3 3 9 0 / S T R U C T U R E S & I M P R O V E M E N T S PT O 70 , 1 3 0 . 1 9 8 64 . 9 3 1 . 3 9 8 3. 4 0 2 , 9 6 9 0 68 . 3 3 4 . 3 6 7 15 7 . 8 7 7 1. 6 3 7 . 9 5 4 17 4 3 9 1 1 O F F I C E F U R N I T U R E & E Q U I P M E N T PT O 45 , 4 5 3 . 8 0 8 42 . 0 8 4 . 2 8 6 2. 2 0 5 , 5 8 2 0 44 , 2 8 9 , 8 6 8 10 2 . 3 2 6 1, 0 6 1 . 6 1 4 17 5 3 9 2 1 T R A N S P O R T A T I O N E Q U I P M E N T PT O 57 , 5 1 6 , 3 2 8 53 . 2 5 2 , 6 0 3 2. 7 9 0 . 8 9 9 0 56 , 0 4 3 , 5 0 1 12 9 . 4 8 1 1. 3 4 3 , 3 4 5 17 6 3 9 3 / S T O R E S E Q U I P M E N T PT O 1.1 0 1 . 0 0 3 1, 0 1 9 . 3 8 5 53 , 4 2 5 0 1, 0 7 2 . 8 1 0 2, 4 7 9 25 , 7 1 5 17 7 3 9 4 / T O O L S , S H O P & G A R A G E E Q U I P M E N T PT O 4. 6 6 6 , 7 3 5 4, 3 2 0 . 7 8 7 22 6 , 4 4 7 0 4, 5 4 7 . 2 3 3 10 , 5 0 6 10 8 , 9 9 6 17 8 3 9 5 / L A B O R A T O R Y E Q U I P M E N T PT O 10 , 7 4 1 , 0 9 5 9. 9 4 4 . 8 5 1 52 1 . 1 9 6 0 10 , 4 6 6 . 0 4 7 24 . 1 8 0 25 0 . 8 6 8 17 9 3 9 6 1 P O W E R O P E R A T E D E Q U I P M E N T PT O 8, 6 5 1 . 7 9 4 8. 0 1 0 , 4 3 1 41 9 , 8 1 6 0 8. 4 3 0 , 2 4 7 19 , 4 7 7 20 2 , 0 7 0 18 0 3 9 7 / C O M M U N I C A T I O N S E Q U I P M E N T PT O 26 , 4 8 1 . 0 7 0 24 . 5 1 8 , 0 1 0 1,2 8 4 . 9 5 7 0 25 . 8 0 2 , 9 6 7 59 , 6 1 4 61 8 . 4 8 9 18 1 3 9 8 1 M I S C E L L A N E O U S E Q U I P M E N T PT O 3.8 2 3 , 2 7 5 3, 5 3 9 . 8 5 3 18 5 , 5 1 9 0 3. 7 2 5 , 3 7 2 8. 6 0 7 89 . 2 9 6 16 2 18 3 TO T A L G E N E R A L P L A N T 23 9 . 2 9 6 . 0 8 9 22 1 , 5 5 6 . 9 0 5 11 . 6 1 1 . 5 0 5 0 23 3 . 1 6 8 , 4 1 0 53 8 . 7 0 4 5. 5 8 8 . 9 7 5 18 4 18 5 T O T A L E L E C T R I C P L A N T I N S E R V I C E 3. 9 0 0 , 9 4 3 . 3 4 5 3. 6 1 2 , 3 4 2 , 2 1 3 18 9 . 1 8 9 . 5 9 1 0 3. 8 0 1 . 5 3 1 . 8 0 4 8. 8 0 8 . 9 3 2 90 . 6 0 2 . 6 0 8 18 6 .w ' - _ J I .. .. - - - - - - .. .. .. .. - "P a g ~ - .. - - .. .. - - - .. - - '- .. .. .. - .. - .. . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L ID A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M IP U C ~ f& RE T A I L RE S A L E TR A S F E R 18 7 . . . T A B L E 2 - A C C U M U L A T E D P R O V I S I O N F O R D E P R E C I A T I N ' " 18 8 18 9 P R O D U C T I O N P L A N T 19 0 3 1 0 - 3 1 6 1 S T E A M P R O D U C T I O N LO S 52 5 , 5 0 0 , 3 1 0 50 0 , 5 3 6 , 8 9 2 23 , 1 2 4 , 5 4 2 0 52 3 , 6 6 1 , 4 3 4 1, 8 3 8 , 8 7 6 0 19 1 3 3 0 3 3 / H Y D R A U L I C P R O D U C T I O N L . . 30 3 , 9 8 6 , 7 1 0 28 9 , 5 4 6 , 0 9 6 13 , 3 7 6 , 8 7 8 0 30 2 , 9 2 2 , 9 7 4 1, 0 6 3 , 7 3 6 0 19 2 3 4 0 - 3 4 6 / O T H E R P R O D U C T I O N L ' 7 13 , 6 2 6 , 3 4 0 12 , 9 7 9 , 0 3 3 59 9 , 6 2 5 0 13 , 5 7 8 , 6 5 7 47 , 6 8 2 0 19 3 TO T A L P R O D U C T I O N P L A N T 84 3 , 1 1 3 , 3 6 0 80 3 , 0 6 2 , 0 2 2 37 , 1 0 1 , 0 4 4 0 84 0 , 1 6 3 , 0 6 6 2, 9 5 0 , 2 9 4 0 19 4 19 5 T R N S M I S S I O N P L A N T 19 8 3 5 0 I L A N D & L A N D R I G H T S l1 ( 1 5 5,0 4 3 , 5 1 6 4, 2 8 2 , 4 2 8 19 8 , 0 2 6 0 4, 4 8 0 , 4 5 4 15 , 7 3 3 54 7 , 3 2 9 19 7 3 5 2 / S T R U C T U R E S & I M P R O V E M E N T S L 1 1 0 19 , 2 8 0 , 6 7 3 16 , 3 7 4 , 7 2 9 75 6 , 8 1 4 0 17 , 1 3 1 , 5 4 3 60 , 1 5 8 2, 0 8 8 , 9 7 3 19 8 3 5 3 1 S T A T I O N E O U I P M E N T L 1 1 5 84 , 7 3 9 , 5 3 3 71 , 7 4 2 , 3 7 5 3, 3 2 5 , 7 9 6 0 75 , 0 6 8 , 1 7 1 26 3 , 5 6 8 9, 4 0 7 , 7 9 4 19 9 3 5 4 1 T O W E R S & F I X T U R E S L 1 2 1 32 , 8 8 6 , 3 3 0 28 , 0 4 6 , 6 5 8 1, 2 9 5 , 7 4 1 0 29 , 3 4 2 , 3 9 9 10 3 , 0 3 8 3, 4 4 , 8 9 3 20 0 3 5 5 / P O L E S & F I X T U R E S L 1 2 6 45 , 9 2 4 , 7 9 9 37 , 9 2 1 , 0 7 5 1, 7 6 8 , 8 3 9 0 39 , 6 8 9 , 9 1 3 13 9 , 3 1 2 6, 0 9 5 , 5 7 4 20 1 3 5 6 / O V E R H E A D C O N D U C T O R S & D E V I C E S L 1 3 1 47 , 2 3 1 , 7 2 3 39 , 7 4 2 , 1 4 8 1, 8 4 5 , 4 5 7 0 41 , 5 8 7 , 6 0 5 14 6 , 0 0 3 5, 4 9 8 , 1 1 6 20 2 3 5 9 1 R O A D S & T R A I L S L 1 3 8 24 8 , 7 5 0 20 2 , 4 5 7 9,3 5 3 0 21 1 , 8 1 0 74 4 36 , 1 9 6 20 3 TO T A L T R N S M I S S I O N P L A N T 23 5 , 3 5 5 , 3 2 4 19 8 , 3 1 1 , 8 6 9 9, 2 0 0 , 0 2 6 0 20 7 , 5 1 1 , 8 9 5 72 8 , 5 5 4 27 , 1 1 4 , 8 7 5 20 4 20 5 D I S T R I B U T I O N P L A N T 20 6 3 6 0 / L A N D & L A N D R I G H T S L 1 4 5 0 0 0 0 0 0 0 20 7 3 6 1 1 S T R U C T U R E S & I M P R O V E M E N T S L 1 5 0 7,3 2 7 , 5 7 3 6, 9 3 8 , 3 2 8 31 1 , 4 0 0 0 7, 2 4 9 , 7 2 8 0 77 , 8 4 5 20 8 3 6 2 / S T A T I O N E O U I P M E N T L 1 5 5 39 , 5 9 5 , 6 4 7 37 , 5 0 9 , 0 7 0 1, 6 8 5 , 8 0 7 0 39 , 1 9 4 , 8 7 7 0 40 0 , 7 7 1 20 9 3 6 1 P O L E S , T O W E R S & F I X T U R E S L 1 5 9 96 , 4 8 1 , 6 5 2 88 , 5 3 4 , 4 8 2 7, 2 5 4 , 6 3 4 0 95 , 7 8 9 , 1 1 5 0 69 2 , 5 3 6 21 0 3 6 5 / O V E R H E A D C O N D U C T O R S & D E V I C E S L 1 6 0 37 , 9 8 4 , 6 9 1 35 , 3 3 3 , 0 9 4 2, 3 7 5 , 2 1 4 0 37 , 7 0 8 , 3 0 8 0 27 6 , 3 8 3 21 1 3 6 1 U N D E R G R O U N D C O N D U I T L 1 8 1 9, 7 9 6 , 6 9 7 9, 6 5 9 , 2 3 2 13 7 , 4 6 5 0 9, 7 9 6 , 6 9 7 0 0 21 2 3 6 7 / U N D E R G R O U N D C O N D U C T O R S & D E V I C E S l 1 8 2 59 , 9 6 1 , 3 1 8 58 , 9 1 8 , 1 6 9 1, 0 2 9 , 2 9 3 0 59 , 9 4 7 , 4 6 2 0 13 , 8 5 5 21 3 3 6 / L I N E T R A N S F O R M E R S L 1 6 3 13 7 , 8 6 9 , 3 5 7 12 5 , 3 6 1 , 8 0 6 12 , 5 0 7 , 5 5 1 0 13 7 , 8 6 9 , 3 5 7 0 0 21 4 3 6 9 / S E R V I C E S L 1 6 4 33 , 2 2 9 , 2 4 0 31 , 5 0 3 , 5 5 6 1, 7 2 5 , 6 8 4 0 33 , 2 2 9 , 2 4 0 0 0 21 5 3 7 0 1 M E T E R S l1 6 5 10 , 7 8 7 , 5 3 0 10 , 3 2 8 , 6 0 6 45 8 , 9 2 4 0 10 , 7 8 7 , 5 3 0 0 0 21 6 3 7 1 1 IN S T A L L A T I O N S O N C U S T O M E R P R E M I S E S L , . . 2,5 5 6 , 8 3 7 2, 3 2 1 , 9 4 9 23 4 , 8 8 8 0 2, 5 5 6 , 8 3 7 0 0 21 7 3 7 3 / S T R E E T L I G H T I N G S Y S T E M S l1 6 7 2,9 6 2 , 7 3 5 2, 8 1 3 , 3 3 1 14 9 , 4 0 5 0 2, 9 6 2 , 7 3 5 0 0 21 8 TO T A L D I S T R I B U T I O N P L N T 43 8 , 5 5 3 , 2 7 6 40 9 , 2 2 1 , 6 2 2 27 , 8 7 0 , 2 6 4 0 43 7 , 0 9 1 , 8 8 6 0 1, 4 6 1 , 3 9 0 21 9 Pa g e 7 o f 3 4 51 7 / 2 0 0 . 8 P " M j n O O a d j u l 1 8 d . l d . .. - - $t 1 1 2 . ' : 2 1 A M . i s l 2 . d / . I I C l . . . . TO T A L A M O R T O F O T H E R U T I L I T Y P L A N T TO T A L A C C U M P R O V I S I O N F O R D E P R & A M O R T I Z A T I O N O F O T H E R U T I L I T Y P L A N T .. - - . - ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 L 1 7 2 L 1 7 L 1 7 4 L 1 7 5 L 1 7 8 L 1 7 7 L " . L 1 7 L , O G L. 1 . 1 L 0 2 L 2 3 0 L . 2 L" .. RE T A I I JU R I S Q I C T I O N S SU M M A R Y TO T A L ID A H O OR E G O N NE V A O A TO T A L TO T A L FI R M ~ !f Qe Ps e N RE T A I L RE S A L E TR A N S F E R 0 0 0 0 0 0 0 18 , 7 5 9 , 9 6 7 17 , 3 6 9 . 2 7 8 91 0 , 3 0 1 0 18 , 2 7 9 , 5 7 9 42 . 2 3 3 43 8 , 1 5 6 20 , 9 4 2 , 8 7 5 19 , 3 9 0 . 3 6 5 1. 0 1 6 , 2 2 3 0 20 , 4 0 6 , 5 8 9 47 , 1 4 7 48 9 . 1 4 0 19 . 7 0 6 , 2 6 4 18 , 2 4 5 , 4 2 5 95 6 , 2 1 9 0 19 , 2 0 1 . 6 4 4 44 , 3 6 3 46 0 . 2 5 7 49 2 , 5 7 8 45 6 , 0 6 3 23 , 9 0 2 0 47 9 , 9 6 4 1,1 0 9 11 , 5 0 5 2, 2 1 0 , 0 1 5 2, 0 4 6 , 1 8 5 10 7 , 2 3 8 0 2. 1 5 3 , 4 2 3 4, 9 7 5 51 , 6 1 7 5, 1 8 6 , 8 2 0 4, 8 0 2 . 3 1 7 25 1 , 6 8 3 0 5, 5 4 , 0 0 0 11 , 6 7 7 12 1 , 1 4 3 2, 3 2 7 , 9 3 5 2. 1 5 5 , 3 6 3 11 2 , 9 6 0 0 2, 2 6 8 . 3 2 3 5, 2 4 1 54 , 3 7 1 12 , 8 1 7 , 7 6 2 11 . 8 6 7 , 5 7 2 62 1 , 9 6 4 0 12 , 4 8 9 , 5 3 6 28 , 8 5 5 29 9 , 3 7 0 1, 3 5 0 . 5 5 1 1,2 5 0 , 4 3 3 65 , 5 3 4 0 1, 3 1 5 , 9 6 7 3. 0 4 31 , 5 4 3 83 , 7 9 4 , 7 6 7 77 , 5 8 3 . 0 0 3 4, 0 6 6 , 2 3 0 81 , 6 4 9 , 0 2 6 18 8 , 6 3 9 1, 9 5 7 . 1 0 2 0 0 0 0 0 0 0 1. 6 0 0 , 8 1 6 , 7 2 7 1, 4 8 8 , 1 7 8 , 5 1 6 78 , 2 3 7 , 3 5 6 0 1, 5 6 6 , 4 1 5 , 8 7 2 3, 8 6 7 , 4 8 8 30 , 5 3 3 , 3 6 7 7. 7 4 1 , 8 8 3 7.1 9 7 , 1 4 1 37 8 . 3 7 2 0 7,5 7 5 . 5 1 3 18 , 7 0 4 14 7 . 6 6 6 1, 6 0 8 . 5 5 8 , 6 1 0 1, 4 9 5 . 3 7 5 , 6 5 7 78 , 6 1 5 , 7 2 8 0 1,5 7 3 . 9 9 1 , 3 8 5 3,8 8 6 . 1 9 2 30 , 6 8 1 , 0 3 3 3. 4 7 3 , 6 0 0 3. 2 5 6 , 9 9 2 16 1 , 6 1 2 0 3, 4 1 8 , 6 0 4 9, 7 3 7 45 , 2 5 9 14 , 6 0 2 , 3 1 7 13 , 9 0 8 . 6 4 7 64 2 , 5 7 2 0 14 , 5 5 1 , 2 1 9 51 . 0 9 8 0 18 , 0 7 5 , 9 1 7 17 . 1 6 5 , 6 3 9 80 4 , 1 8 4 0 17 , 9 6 9 , 8 2 3 60 . 8 3 4 45 , 2 5 9 1, 6 2 6 . 6 3 4 , 5 2 7 1. 5 1 2 , 5 4 1 , 2 9 6 79 , 4 1 9 , 9 1 2 0 1, 5 9 1 . 9 6 1 , 2 0 9 3. 9 4 7 , 0 2 6 30 , 7 2 6 , 2 9 3 - .. - - .. .. .. p a . - . . 4 5 67 A L L o e , 8 O E s e R I P T I O N ~ 22 0 . . . T A B L E 2 . A C C U M U L A T E D P R O V I S I O N F O R D E P R E C I A T I " . 22 1 22 2 G E N E R A L P L A N T 22 3 3 8 9 / L A N D & L A N D R I G H T S 22 4 3 9 0 / S T R U C T U R E S & I M P R O V E M E N T S 22 5 3 9 1 1 O F F I C E F U R N I T U R E & E Q U I P M E N T 22 6 3 9 2 I TR A N S P O R T A T I O N E Q U I P M E N T 22 7 3 9 3 1 S T O R E S E Q U I P M E N T 22 8 3 9 4 1 T O O L S , S H O P & G A R A G E E Q U I P M E N T 22 9 3 9 5 1 L A B O R T O R Y E Q U I P M E N T 23 0 3 9 6 / P O W E R O P E R A T E D E Q U I P M E N T 23 1 3 9 7 I C O M M U N I C A T I O N S E Q U I P M E N T 23 2 3 9 8 1 M I S C E L L A N E O U S E Q U I P M E N T 23 3 T O T A L G E N E R A L P L A N T 23 4 23 5 U N D E R . I O V E R A L L O C A T E D S A L V A G E 23 6 T O T A L D E P R B E F O R E F A S 1 4 3 1 O T H E R 23 7 23 8 F A S 1 4 3 A D J & / R D I S A L L O W E D C O S T S 23 9 T O T A L A C C U M P R O V I S I O N D E P R E C I A T I O N 24 0 24 1 A M O R T I Z A T I O N O F O T H E R U T I L I T Y P L A N T 24 2 I N T A N G I B L E P L A N T 24 3 H Y D R A U L I C P R O D U C T I O N 24 4 24 5 24 6 24 7 24 8 24 9 - - .. .. - .. - .. .. .. .. - - - - .. - .. - .. - .. . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S P I C T I Q N S SU M M A R Y 7 AL L O C I TO T A L ID A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M IP U C OP U C PS C N RE T A I L RE S A L E TR A N S F E R 25 0 . " T A B L E 3 . A D O / T I N S & D E L E T N S T O RA T E BA S E ' . . 25 1 25 2 N E T E L E C t R I C P L A N T I N S E R V I C E 2. 2 7 4 . 3 0 8 . 8 1 8 2. 0 9 9 . 8 0 0 . 9 1 7 10 9 . 7 6 9 . 6 7 9 0 2. 2 0 9 . 5 7 0 . 5 9 6 4. 8 6 1 . 9 0 7 59 . 8 7 6 . 3 1 6 25 3 L E S S : 25 4 2 5 2 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 25 5 PO W E R S U P P L Y 01 . 0 0 0 0 0 0 0 25 6 OT H E R 0A 5 ' 31 . 7 8 5 . 5 6 2 31 , 7 4 2 . 4 0 0 43 . 1 6 2 0 31 . 7 8 5 . 5 6 2 0 0 25 7 TO T A L C U S T O M E R A D V F O R C O N S T R U C T I O N 31 , 7 8 5 . 5 6 2 31 . 7 4 2 . 4 0 0 43 . 1 6 2 0 31 . 7 8 5 . 5 6 2 0 0 25 8 25 9 A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 26 0 1 9 0 / A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S P1 0 1 P (2 6 . 3 3 8 . 5 1 6 ) (2 4 . 3 8 6 , 0 2 4 ) (1 , 2 7 8 . 0 3 9 ) 0 (2 5 . 6 6 4 . 0 6 3 ) (5 9 . 2 9 3 ) (6 1 5 . 1 6 0 ) 26 1 2 8 1 / A C C E L E R A T E D A M O R T I Z A T I O N P1 0 1 P 0 0 0 0 0 0 0 26 2 2 6 2 / O T H E R P R O P E R T Y P1 0 1 P 23 1 , 5 1 6 , 7 8 1 21 4 . 3 5 4 . 2 8 3 11 . 2 3 4 . 0 2 5 0 22 5 . 5 8 8 . 3 0 7 52 1 , 1 9 1 5, 4 0 7 . 2 8 2 28 3 2 8 3 / O T H E R Pl0 1 P 73 5 , 2 4 8 68 0 . 7 4 4 35 . 6 7 7 0 71 6 . 4 2 0 1. 6 5 5 17 . 1 7 2 26 4 TO T A L A C C U M D E F E R R D I N C O M E T A X E S 20 5 , 9 1 3 . 5 1 3 19 0 , 6 4 9 . 0 0 3 9. 9 9 1 . 6 6 2 0 20 0 . 6 4 0 , 6 6 5 46 3 . 5 5 3 4. 8 0 9 . 2 9 5 26 5 26 6 N E T E L E C T R I C P L A N T I N S E R V I C E 2, 0 3 6 . 6 0 9 . 7 4 3 1,8 7 7 , 4 0 9 , 5 1 4 99 . 7 3 4 . 8 5 5 0 1, 9 7 7 , 1 4 4 . 3 6 9 4. 3 9 8 . 3 5 4 55 . 0 6 7 . 0 2 1 26 7 A D D : 26 8 W O R K I N G C A P I T A L 26 9 1 5 1 / F U E L I N V E N T O R Y E1 0 17 . 0 6 0 . 7 7 7 16 . 2 0 6 . 3 0 9 78 9 . 9 1 3 0 16 . 9 9 6 . 2 2 2 64 . 5 5 5 0 27 0 1 5 4 / P L A N T M A T E R I A L S & S U P P L I E S 27 1 PR O D U C T I O N - G E N E R A , . . 13 . 6 6 7 . 2 9 1 13 , 0 1 8 . 0 3 9 60 1 , 4 2 7 0 13 . 6 1 9 . 4 6 5 47 , 8 2 6 0 27 2 T R A N S M I S S I O N - G E N E R A L L 1 3 7 9, 5 9 0 . 8 7 3 8. 0 9 7 . 0 8 6 37 5 , 4 4 2 0 8, 4 7 2 . 5 2 8 29 , 7 4 7 1, 0 8 8 , 5 9 8 27 3 D I S T R I B U T I O N - G E N E R A L L 1 e g 20 . 3 2 0 . 6 2 6 19 . 0 2 3 , 5 5 8 1. 2 2 6 , 4 9 3 0 20 . 2 5 0 . 0 5 1 0 70 . 5 7 5 27 4 O T H E R . U N C L A S S I F I E D l 1 8 5 62 1 , 4 0 3 57 5 , 4 3 0 30 . 1 3 7 0 60 5 . 5 6 7 1, 4 0 3 14 , 4 3 3 27 5 TO T A L A C C O U N T 1 5 4 44 . 2 0 0 , 1 9 3 40 . 7 1 4 . 1 1 3 2,2 3 3 , 4 9 8 0 42 , 9 4 7 . 6 1 1 78 . 9 7 6 1. 1 7 3 . 6 0 6 27 6 1 6 5 / P R E P A I D I T E M S 27 7 A D V A L O R E M T A X E S L E 1 8 3 0 0 0 0 0 0 0 27 8 O T H E R P R O D - R E L A T E D P R E P A Y M E N T S 0'. 0 0 0 0 0 0 0 27 9 I N S U R A N C E L" 0 0 0 0 0 0 0 28 0 P E N S I O N . R E L A T E D P R E P A Y M E N T S L 9 5 7 71 0 . 8 1 9 66 5 . 3 9 9 32 . 9 3 6 0 69 8 . 3 3 5 1. 0 4 5 11 , 4 3 9 28 1 SO F T A R E C O N T R A C T S '0 0 0 0 0 0 0 0 0 28 2 MI S C E L L A N E O U S P R E P A Y M E N T S Pl0 1 P 0 0 0 0 0 0 0 28 3 TO T A L A C C O U N T 1 8 5 71 0 , 8 1 9 66 5 . 3 9 9 32 . 9 3 6 0 69 8 . 3 3 5 1. 0 4 5 11 , 4 3 9 26 4 WO R K I N G C A S H A L L O W A N C E , 6 0 3 23 . 1 3 7 . 2 7 7 21 . 8 4 1 . 5 0 3 1. 0 7 6 . 9 7 3 0 22 . 9 1 8 , 4 7 6 67 , 3 9 5 15 1 , 4 0 7 28 5 28 6 TO T A L W O R K I N G C A P I T A L 85 . 1 0 9 . 0 6 6 79 , 4 2 7 . 3 2 4 4. 1 3 3 . 3 2 0 0 83 . 5 6 0 , 6 4 4 21 1 . 9 7 0 1. 3 3 6 , 4 5 2 28 7 28 8 N E T E L E C T R I C P L A N T I N S E R V I C E 2. 1 2 1 . 7 1 8 . 8 1 0 1. 9 5 6 . 8 3 6 , 8 3 8 10 3 , 8 6 8 . 1 7 5 0 2, 0 6 0 , 7 0 5 . 0 1 3 4.6 1 0 . 3 2 4 56 , 4 0 3 , 4 7 3 Pa g e 9 o f 3 4 S/2 7 / 2 0 . 8 : 1 A " ' _ l i l a O O a d - . . i d . . -- ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 AE T A l L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M !f Qf ~ RE T A I L RE S A L E TR A N S F E R 28 9 " " " T A B L E 3 . A D D I I O N S & D E L E T N S T O RA T E BA S E " " " 29 0 29 1 N E T E L E C T R I C P L A N T I N S E R V I C E 2, 1 2 1 , 7 1 8 , 8 1 0 1. 9 5 6 , 8 3 6 , 8 3 8 10 3 . 8 6 8 , 1 7 5 0 2, 0 6 0 , 7 0 5 , 0 1 3 4, 6 1 0 , 3 2 4 56 , 4 0 3 , 4 7 3 29 2 A D D : 29 3 1 0 5 / P L A N T H E L D F O R F U T U R E U S E 29 4 H Y O R A U L I C P R O D U C T I O N L9 6 0 0 0 0 0 0 0 29 5 T R A N S L A N D & L A N D R I G H T S l1 Q 5 0 0 0 0 0 0 0 29 6 T R A N S S T R U C T U R E S & I M P R O V E M E N T S L 1 1 0 0 0 0 0 0 0 0 29 7 T R A N S S T A T I O N E Q U I P M E N T L 1 1 5 0 0 0 0 0 0 0 29 8 D I S T L A N D & L A N D R I G H T S L 1 4 5 0 0 0 0 0 0 0 29 9 D I S T S T R U C T U R E S & I M P R O V E M E N T S L ' 5 0 0 0 0 0 0 0 0 30 0 G E N L A N O & L A N D R I G H T S L 1 7 2 0 0 0 0 0 0 0 30 1 GE N S T R U C T U R E S & I M P R O V E M E N T S L 1 7 0 0 0 0 0 0 0 30 TO T A L P L N T H E L D F O R F U T U R E U S E 0 0 0 0 0 0 0 30 3 30 EL E C T R I C P L A N T A C Q U I S I T I O N A D J , - 1 1 4 / 5 08 0 0 0 0 0 0 0 30 5 30 D E F E R R E D P R O G R A M S : 30 7 1 8 2 / C O N S E R V A T I O N P R O G R A M S 30 8 ID A H O D E F E R R E D C O N S E R V A T I O N P R O G R A M S CID A 4, 8 6 3 , 9 3 5 4, 8 6 3 , 9 3 5 0 0 4, 8 6 3 , 9 3 5 0 0 30 9 OR E G O N D E F E R R E D C O N S E R V A T I O N P R O G R A M S CO D A 0 0 0 0 0 0 0 31 0 NE V A D A D E F E R R E D C O N S E R V A T I O N P R O G R A M S CN D A 0 0 0 0 0 0 0 31 1 TO T A L C O N S E R V A T I O N P R O G R A M S 4, 8 6 3 . 9 3 5 4, 8 6 3 , 9 3 5 0 0 4. 8 6 3 , 9 3 5 0 0 31 2 1 8 2 / M I S C . O T H E R R E G U L A T O R Y A S S E T S 31 3 RE O R G A N I Z A T I O N C O S T S LA O R 0 0 0 0 0 0 0 31 4 AM , F A L L S B O N D R E F I N A N C E E'O 1, 0 1 1 . 2 4 7 96 0 , 6 0 0 46 , 8 2 1 0 1. 0 0 7 , 4 2 1 3, 8 2 6 0 31 5 IN C R E M E N T A L S E C U R I T Y C O S T S CI D A 0 0 0 0 0 0 0 31 6 PR O F E S S I O N A L F E E S CID A 0 0 0 0 0 0 0 31 7 IN T E R V E N O R F U N D I N G CID A 77 , 3 0 8 77 , 3 0 8 0 0 77 , 3 0 8 0 0 31 8 OP U C G R I D W E S T CO D A 64 , 9 9 4 0 64 , 9 9 4 0 64 , 9 9 4 0 0 31 9 FE R C - G R I D W E S T L ' 3 8 36 3 . 1 1 7 30 6 , 5 6 1 14 , 2 1 4 0 32 0 , 7 7 6 1. 1 2 6 41 , 2 1 5 32 0 TO T A L O T H E R R E G U L A T O R Y A S S E T S 1,5 1 6 , 6 6 6 1, 3 4 4 , 4 6 9 12 6 , 0 2 9 0 1, 4 7 0 , 4 9 8 4, 9 5 3 41 . 2 1 5 32 1 1 8 6 / M I S C , O T H E R D E F E R R E D P R O G R A M S E, O 0 0 0 0 0 0 0 32 2 TO T A L D E F E R R E D P R O G R A M S 6, 3 8 0 , 6 0 1 6. 2 0 8 , 4 0 4 12 6 , 0 2 9 0 6. 3 3 4 , 4 3 3 4, 9 5 3 41 , 2 1 5 32 3 32 4 D E V E L O P M E N T O F I E R C O R A T E B A S E 32 5 IN V E S T M E N T I N I E R C O E'O 56 , 1 7 0 , 1 9 2 53 , 3 5 6 , 9 7 8 2, 6 0 0 , 6 7 5 0 55 , 9 5 7 , 6 5 3 21 2 , 5 3 9 0 32 6 PR E P A I D C O A L R O Y A L T I E S E'O 1, 6 1 2 , 0 6 5 1.5 3 1 , 3 2 7 74 , 6 3 8 0 1, 6 0 5 . 9 6 5 6, 1 0 0 0 32 7 NO T E S R E C E I V A B L E F R O M S U B S I D I A R Y E'D 25 , 5 8 0 , 1 0 8 24 . 2 9 8 . 9 6 0 1, 1 8 4 , 3 5 7 0 25 , 4 8 3 , 3 1 7 96 , 7 9 1 0 32 8 TO T A L S U B S I D I A R Y R A T E B A S E 83 , 3 6 2 , 3 6 5 79 . 1 8 7 , 2 6 5 3,8 5 9 , 6 7 1 0 83 , 0 4 6 , 9 3 6 31 5 , 4 2 9 0 32 9 33 0 TO T A L C O M B I N E D R A T E B A S E 2, 2 1 1 , 4 6 1 , 7 7 6 2, 0 4 2 , 2 3 2 , 5 0 7 10 7 , 8 5 3 , 8 7 4 0 2, 1 5 0 , 0 8 6 , 3 8 2 4, 9 3 0 . 7 0 6 56 , 4 4 4 , 6 8 8 ." " Æ . . . . . . . . . . . - - - - - - - - - - - .. - __ a g e ~ .. .. .. - - .. .. .. - - - - - - .. - .. .. - .. . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 D E S C R I P T I O N ~ .u IP U C Qf ~ RE T A I L RE S A L E TR A N S F E R 33 1 . . . T A B U ; 4 . O P E R A T I N G R E V E N U E S ' " 33 2 O P E R A T I N G R E V E N U E S 33 3 F I R M E N E R G Y S A L E S 33 4 4 4 ~ 4 8 / R E T A I L RE R E V 69 7 , 7 3 9 , 8 4 3 67 0 . 4 6 0 , 3 3 3 27 , 2 7 9 . 5 0 9 0 69 7 . 7 3 9 , 8 4 2 0 0 33 5 4 4 7 / F I R M S A L E S F O R R E S A L E RE S R E V 2, 0 3 9 , 2 0 0 0 0 0 0 2, 0 3 9 , 2 0 0 0 33 6 4 4 7 / S Y S T E M O P P O R T U N l l Y S A L E S ". 11 4 , 2 6 2 , 4 0 0 10 8 . 5 3 9 . 7 1 0 5,2 9 0 . 3 4 0 0 11 3 , 8 3 0 , 0 5 0 43 2 , 3 5 0 0 33 7 TO T A L S A L E S O F E L E C T R I C l l Y 81 4 , 0 4 1 , 4 4 3 77 9 , 0 0 0 , 0 4 3 32 , 5 6 9 , 8 4 9 0 81 1 , 5 6 9 , 8 9 2 2, 4 7 1 . 5 5 0 0 33 8 33 9 O T H E R O P E R A T I N G R E V E N U E S 34 0 4 1 5 / M E R C H A N D I S I N G R E V E N U E S ". 1, 5 0 5 , 4 3 2 1, 4 3 0 , 0 3 4 69 , 7 0 1 0 1, 4 9 9 . 7 3 6 5, 6 9 6 0 34 1 34 2 4 4 9 / O A T T T A R I F F R E F U N D 34 3 NE T W O R K QA F I R M 0 0 0 0 0 0 0 34 4 PO I N T . T O . P O I N T D1 1 0 0 0 0 0 0 0 34 5 TO T A L A C C O U N T 4 4 9 0 0 0 0 0 0 0 34 6 34 7 4 5 1 / M I S C E L L A N E O U S S E R V I C E R E V E N U E S QA 4 5 1 3. 6 6 9 . 9 7 6 3. 6 1 1 , 1 5 0 58 , 8 2 6 0 3, 6 6 9 . 9 7 6 0 0 34 8 34 9 4 5 4 I R E N T S F R O M E L E C T R I C P R O P E R l Y 35 0 S U B S T A T I O N E Q U I P M E N T L 1 1 5 7, 1 1 4 , 4 9 2 6. 0 2 3 . 2 8 7 27 9 , 2 2 4 0 6. 3 0 2 . 5 1 2 22 . 1 2 8 78 9 . 8 5 2 35 1 T R N S F O R M E R R E N T A L S i. 1 6 3 17 , 3 3 0 15 , 7 5 8 1. 5 7 2 0 17 . 3 3 0 0 0 35 2 L I N E R E N T A L S D1 1 2, 0 3 9 . 6 1 4 1, 7 4 2 , 0 4 6 80 , 4 8 2 0 1,8 2 2 , 5 2 7 6, 4 0 0 21 0 , 6 8 7 35 3 C O G E N E R A T I O N L 4 7 8 54 6 , 7 8 6 51 9 , 4 0 1 25 , 3 1 6 0 54 4 , 7 1 7 2. 0 6 9 0 35 4 D A R K F I B E R P R O J E C T Cl D A 44 7 . 3 6 1 44 7 . 3 6 1 0 0 44 7 , 3 6 1 0 0 35 5 P O L E A T T A C H M E N T S L ' " 1, 5 0 5 , 1 3 2 1, 3 8 1 . 1 5 5 11 3 , 1 7 4 0 1, 4 9 4 , 3 2 8 0 10 . 8 0 4 35 6 F A C I L I T I E S C H A R G E S DA 5 4 6, 5 5 8 . 3 7 3 6, 1 3 6 , 2 1 9 42 2 . 1 5 4 0 6. 5 5 8 . 3 7 3 0 0 35 7 O T H E R R E N T A L S L" 65 7 , 6 6 8 62 6 , 4 2 6 28 . 9 4 1 0 65 5 , 3 6 7 2. 3 0 1 0 35 8 M I S C E L L A N E O U S i. 1 8 3 2, 8 8 4 2, 6 7 0 14 0 0 2, 8 1 0 6 67 35 9 TO T A L A C C O U N T 4 5 4 18 , 8 8 9 . 6 4 0 16 , 8 9 4 , 3 2 3 95 1 . 0 0 3 0 17 , 8 4 5 , 3 2 5 32 . 9 0 5 1, 0 1 1 , 4 1 0 36 0 36 1 4 5 6 / O T H E R E L E C T R I C R E V E N U E S 36 2 T R A N S M I S S I O N - N E T W O R K S E R V I C E S OA A R M 5, 4 1 1 , 6 3 8 0 0 0 0 0 5, 4 1 1 , 6 3 8 36 3 T R N S M I S S I O N - P O I N T . T O . P O I N T D1 1 12 , 9 1 1 , 6 5 2 11 , 0 2 7 , 9 1 5 50 9 , 4 8 4 0 11 . 5 3 7 . 3 9 8 40 , 5 1 4 1, 3 3 3 . 7 3 9 36 A L T E R N A T E T R A N S M I S S I O N S E R V . C H G , L 1 3 8 (3 1 ) (2 6 ) (1 ) 0 (2 8 ) (0 ) (4 ) 36 5 P H O T O V O L T A I C S T A T I O N S E R V I C E L 1 8 9 11 , 6 0 1 10 , 8 6 1 70 0 0 11 , 5 6 1 0 40 36 D S M R I D E R F U N D S ClO A 0 0 0 0 0 0 0 36 7 S T A N D B Y S E R V I C E C H A R G E CIO A 28 8 , 4 9 4 28 8 , 4 9 4 0 0 28 8 , 9 4 0 0 36 8 S I E R R A P A C I F I C U S A G E C H A R G E ". 10 3 , 0 8 7 97 , 9 2 4 4, 7 7 3 0 10 2 . 6 9 7 39 0 0 36 9 B P A . O T H E R R E V E N U E Dl. 0 0 0 0 0 0 0 37 0 A N T E L O P E L 4 9 7 73 . 8 2 4 62 . 3 2 6 2. 8 9 0 0 65 , 2 1 6 22 9 8, 3 7 9 37 1 M I S C E L L A N E O U S ?T D 75 , 6 7 8 70 . 0 6 8 3, 6 7 2 0 73 . 7 4 0 17 0 1, 7 6 8 37 2 TO T A L A C C O U N T 4 5 6 18 , 8 7 5 , 9 4 3 11 , 5 5 7 . 5 6 1 52 1 , 5 1 8 0 12 , 0 7 9 , 0 7 9 41 , 3 0 4 6. 7 5 5 . 5 6 1 37 3 37 4 TO T A L O T H E R O P E R A T I N G R E V E N U E S 42 . 9 4 0 , 9 9 1 33 , 4 9 3 , 0 6 7 1, 6 0 1 . 0 4 8 0 35 , 0 9 4 . 1 1 6 79 , 9 0 5 7, 7 6 6 , 9 7 0 37 5 37 6 T O T A L O P E R A T I N G R E V E N U E S WR O N G 81 2 , 4 9 3 , 1 1 1 34 . 1 7 0 , 8 9 7 0 84 6 , 6 6 4 , 0 0 8 2, 5 5 1 , 4 5 5 7, 7 6 6 , 9 7 0 Sl I 2 " 8 : 2 . " " ' . j s . ø i u l T . J 1 s Pa g e 1 1 o f 3 4 . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 3 JU R I S D I C T I O N A L S E P A R T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 BE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 D E S C R I P T I O N SO U R C E SY S T E M !f sæ PS C N BS RE S A L E TR A N S F E R 3n . . . T A B L E S . O P E R A T I N & M A T E N A N C E E X E N S E S ' " 37 8 37 9 S T E A M P O W E R G E N E R A T I O N 38 0 O P E R A T I O N 38 1 S O O f S U P E R V I S I O N & E N G I N E E R I N G 0'. 1.6 3 0 . 3 8 8 1.5 5 2 . 9 3 8 71 . 7 4 5 0 1. 6 2 4 . 6 8 3 5. 7 0 5 0 38 2 S O L f F U E L El . 13 3 , 4 0 6 . 3 0 0 12 6 , 7 2 4 . 8 1 2 6. 1 7 6 . 7 0 1 0 13 2 . 9 0 1 . 5 1 3 50 4 . 7 8 7 0 38 3 38 S 0 2 f S T E A M E X P E N S E S 38 5 L A B O R 01 . 0 0 0 0 0 0 0 38 O T H E R El . 7. 3 7 6 . 6 8 9 7. 0 0 7 . 2 3 7 34 1 . 5 4 0 0 7. 3 4 8 . 7 7 7 27 . 9 1 2 0 38 7 TO T A L A C C O U N T 5 0 2 7. 3 7 6 , 6 8 9 7, 0 0 7 , 2 3 7 34 1 . 5 4 0 0 7. 3 4 8 . 7 7 7 27 . 9 1 2 0 38 8 5 0 5 f E L E C T R I C E X P E N S E S 38 9 L A B O R 01 . 0 0 0 0 0 0 0 39 O T H E R E'. 1. 8 1 7 . 9 6 0 1. 7 2 6 . 9 1 0 84 . 1 7 1 0 1. 8 1 1 . 0 8 1 6, 8 7 9 0 39 1 TO T A L A C C O U N T S 0 5 1. 8 1 7 . 9 6 0 1, 7 2 6 . 9 1 0 84 . 1 7 1 0 1. 8 1 1 . 0 8 1 6. 8 7 9 0 39 S 0 6 f M I S C E L L A N E O U S E X P E N S E S 01 . 7. 7 3 6 . 6 3 3 7. 3 6 9 . 1 1 1 34 0 . 4 4 9 0 7. 7 0 9 . 5 6 0 27 . 0 7 3 0 39 3 S 0 7 f R E N T S L o . 46 9 . 6 9 9 44 7 . 3 8 6 20 . 6 6 9 0 46 8 . 0 5 5 1. 6 4 4 0 39 TO T A L S T E A M O P E R A T I O N E X P E N S E S 15 2 , 4 3 7 . 6 6 9 14 4 . 8 2 8 , 3 9 4 7,0 3 5 . 2 7 5 0 15 1 . 8 6 3 , 6 6 9 57 4 . 0 0 0 0 39 5 39 8 M A I N T E N A N C E 39 7 5 1 0 f S U P E R V I S I O N & E N G I N E E R I N G 01 . 2. 5 6 7 . 7 2 2 2. 4 4 . 7 4 5 11 2 , 9 9 2 0 2. 5 5 8 . 7 3 7 8. 9 8 5 0 39 8 5 1 1 f S T R U C T U R E S 01 . 39 8 . 7 1 4 37 9 . 7 7 3 17 . 5 4 5 0 39 7 . 3 1 9 1. 3 9 5 0 39 9 . 5 1 2 f B O I L E R P L A N T 40 0 L A B O R 01 . 0 0 0 0 0 0 0 40 1 OT H E R El . 14 . 2 0 5 . 0 4 3 13 , 4 9 3 . 6 0 1 65 7 . 6 9 2 0 14 . 1 5 1 . 2 9 3 53 . 7 5 0 0 40 2 TO T A L A C C O U N T 5 1 2 14 . 2 0 5 . 0 4 3 13 , 4 9 3 . 6 0 1 65 7 . 6 9 2 0 14 , 1 5 1 . 2 9 3 53 . 7 5 0 0 40 3 5 1 3 f E L E C T R I C P L A N T 40 4 L A B O R 01 . 0 0 0 0 0 0 0 40 5 O T H E R El . 4. 3 0 1 . 1 5 0 4, 0 8 5 . 7 3 2 19 9 . 1 4 3 0 4.2 8 4 , 8 7 5 16 . 2 7 5 0 40 6 TO T A L A C C O U N T 5 1 3 4. 3 0 1 . 1 5 0 4. 0 8 5 . 7 3 2 19 9 . 1 4 3 0 4.2 8 4 , 8 7 5 16 . 2 7 5 0 40 7 5 1 4 f M I S C E L L A N E O U S S T E A M P L A N T 01 . 4. 3 2 2 . 9 3 1 4. 1 1 7 . 5 7 4 19 0 . 2 3 0 0 4,3 0 7 . 8 0 4 15 . 1 2 7 0 40 8 TO T A L S T E A M M A I N T E N A N C E E X P E N S E S 25 , 7 9 5 . 5 6 0 24 , 5 2 2 . 4 2 6 1,1 7 7 . 6 0 2 0 25 . 7 0 0 . 0 2 8 95 . 5 3 2 0 40 9 41 0 TO T A L S T E A M G E N E R A T I O N E X P E N S E S 17 8 . 2 3 3 . 2 2 9 16 9 . 3 5 0 , 8 1 9 8. 2 1 2 , 8 7 8 0 17 7 5 6 3 . 6 9 7 66 9 . 5 3 2 0 41 1 - " , J I . , , _ " - .. .. - - - - - - - - - .. .. p a g e " , .. .. - - . - - .. - .. - - . .. - .. - - - - - . - ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R TH E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S p l C T I O N S SU M M A R Y 7 AL L O C f TO T A L ID A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 D E S C R I P T I O N ~ ~ ~ Qf ~ MI ~ TR A N S F E R 41 2 . . . T A B L E 5 . O P E R A T I O N & M A I N T N A N C E E X P E N S E S " . 41 3 41 4 H Y D R A U L I C P O W E R G E N E R A T I O N 41 5 5 3 1 S U P E R V I S I O N & E N G I N E E R I N G L 8 3 2 5. 2 6 8 . 9 8 1 5. 0 1 7 . 9 7 8 23 2 , 4 8 8 0 5, 2 5 0 , 4 6 6 18 , 5 1 5 0 41 6 5 3 6 I W A T E R F O R P O W E R 01 0 7, 3 2 4 . 6 7 5 6, 9 7 6 , 7 2 3 32 2 , 3 2 1 0 7, 2 9 9 , 0 4 4 25 , 6 3 1 0 41 7 5 3 7 1 H Y D R A U L I C E X P E N S E S 01 0 9, 6 4 6 . 7 9 4 9, 1 8 8 . 5 3 2 42 4 , 5 0 5 0 9, 6 1 3 , 0 3 7 33 , 7 5 7 0 41 8 5 3 6 1 E L E C T R I C E X P E N S E S 41 9 L A B O R 01 0 1, 4 6 9 , 5 1 0 1, 3 9 9 , 7 0 2 64 . 6 6 6 0 1, 4 6 4 , 3 6 8 5, 1 4 2 0 42 0 O T H E R "0 (2 3 5 , 2 3 2 ) (2 2 3 , 4 5 1 ) (1 0 , 8 9 1 ) 0 (2 3 4 . 3 4 2 ) (8 9 0 ) 0 42 1 TO T A L A C C O U N T 5 3 8 1, 2 3 4 . 2 7 8 1, 1 7 6 , 2 5 2 53 , 7 7 4 0 1, 2 3 0 , 0 2 6 4, 2 5 2 0 42 2 42 3 5 3 9 1 M I S C E L L N E O U S E X P E N S E S 01 0 2, 9 3 4 , 0 2 6 2,7 9 4 , 6 4 8 12 9 . 1 1 1 0 2, 9 2 3 . 7 5 9 10 , 2 6 7 0 42 4 5 4 0 1 R E N T S 01 0 43 1 , 8 9 3 41 1 , 3 7 6 19 , 0 0 5 0 43 0 , 3 8 2 1. 5 1 1 0 42 5 42 6 TO T A L H Y D R U L I C O P E R A T I O N E X P E N S E S 26 , 8 4 0 , 6 4 7 25 , 5 6 5 . 5 0 8 1,1 8 1 , 2 0 5 0 26 , 7 4 6 , 7 1 3 93 , 9 3 4 0 42 7 42 8 M A I N T E N A N C E 42 9 5 4 1 1 S U P E R V I S I O N & E N G I N E E R I N G l8 3 8 1, 7 5 5 . 3 4 1 1. 6 7 1 . 9 5 5 77 , 2 4 3 0 1. 7 4 9 , 1 9 9 6, 1 4 2 0 43 0 5 4 2 1 S T R U C T U R E S 01 0 1, 3 0 6 , 5 6 6 1, 2 4 4 , 4 9 9 57 , 4 9 5 0 1, 3 0 1 , 9 9 4 4, 5 7 2 0 43 1 5 4 3 1 RE S E R V O I R S , D A M S & W A T E R W A Y S 01 0 77 8 , 0 9 0 74 1 , 1 2 8 34 , 2 4 0 0 77 5 , 3 6 7 2, 7 2 3 0 43 2 5 4 1 E L E C T R I C P L A N T 43 3 L A B O R 0'0 (1 1 2 , 7 9 2 ) (1 0 7 , 4 3 4 ) (4 , 9 6 3 ) 0 (1 1 2 . 3 9 7 ) (3 9 5 ) 0 43 4 O T H E R "0 2, 4 9 5 , 5 0 3 2, 3 7 0 , 5 1 9 11 5 , 5 4 2 0 2, 4 8 6 , 0 6 0 9,4 4 3 0 43 5 TO T A L A C C O U N T 5 4 4 2. 3 8 2 , 7 1 1 2,2 6 3 , 0 8 5 11 0 . 5 7 8 0 2, 3 7 3 , 6 6 3 9,0 4 8 0 43 6 43 7 5 4 5 1 M I S C E L L A N E O U S H Y D R A U L I C P L A N T LO B 2, 9 8 7 , 7 4 9 2.8 4 5 , 8 1 9 13 1 , 4 7 5 0 2. 9 7 7 , 2 9 4 10 , 4 5 5 0 43 8 43 9 TO T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S 9, 2 1 0 , 4 5 7 8, 7 6 6 , 4 8 5 41 1 , 0 3 2 0 9, 1 7 7 , 5 1 7 32 , 9 4 0 0 44 0 44 1 TO T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S 36 , 0 5 1 , 1 0 4 34 , 3 3 1 , 9 9 3 1. 5 9 2 , 2 3 7 0 35 , 9 2 4 , 2 3 0 12 6 , 8 7 4 0 Pa g e 1 3 o f 3 4 5/ 2 1 1 2 0 0 . 1 " ' 1 AM . / I a d i i ~ 1 I . . . ID A H O P O W E R C O M P A N Y 2 BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 3 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 BE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M .! ~ f. RE T A I L RE S A L E TR A N S F E R 44 2 . . . T A B L E 5 . O P E R A T I N & M A I N T E N A N C E E X P E N S E S . . . 44 3 O T H E R P O W E R G E N E R A T I O N 44 O P E R A T I O N 44 5 5 4 6 1 SU P E R V I S I O N & E N G I N E E R I N G l8 4 5 34 6 . 7 3 8 33 0 . 2 6 7 15 . 2 5 8 0 34 5 . 5 2 5 1. 2 1 3 0 44 6 5 4 7 1 F U E L ., 0 7. 8 3 8 . 5 0 0 7. 4 4 , 9 1 8 36 2 . 9 2 2 0 7. 8 0 8 . 8 4 0 29 . 6 6 0 0 44 7 5 4 8 / G E N E R A T I N G E X P E N S E S 44 8 L A B O R 01 0 (2 3 , 4 7 3 ) (2 2 . 3 5 8 ) (1 . 0 3 3 ) 0 (2 3 . 3 9 1 ) (8 2 ) 0 44 9 O T H E R ., 0 40 4 , 4 5 6 38 4 . 1 9 9 18 . 7 2 6 0 40 2 . 9 2 6 1,5 3 0 0 45 0 TO T A L A C C O U N T 5 4 8 38 0 . 9 8 3 36 1 . 8 4 1 17 . 6 9 3 0 37 9 . 5 3 5 1. 4 4 0 .. '45 2 5 4 9 1 M I S C E L L A N E O U S E X P E N S E S 01 0 51 6 . 5 5 3 49 2 . 0 1 5 22 . 7 3 1 0 51 4 . 7 4 5 1,8 0 8 0 45 3 5 5 0 I R E N T S 01 0 0 0 0 0 0 0 0 .-45 5 TO T A L O T H E R P O W E R O P E R E X P E N S E S 9. 0 8 2 . 7 7 4 8. 6 3 0 . 0 4 1 41 8 , 6 0 4 0 9. 0 4 8 . 6 4 5 34 . 1 2 9 0 45 8 45 7 M A I N T E N A N C E 45 8 5 5 1 1 S U P E R V I S I O N & E N G I N E E R I N G L 8 5 1 21 3 20 3 9 0 21 2 1 0 45 9 5 5 I S T R U C T U R E S 01 0 15 3 , 5 3 1 14 6 . 2 3 8 6. 7 5 6 0 15 2 . 9 9 4 53 7 0 46 0 5 5 3 1 G E N E R A T I N G & E L E C T R I C P L A N T 46 1 LA B O R 01 0 (9 . 1 2 7 ) (8 . 6 9 3 ) (4 0 2 ) 0 (9 . 0 9 5 ) (3 2 ) 0 46 2 O T H E R .' 0 19 8 . 2 7 1 18 8 . 3 4 1 9. 1 8 0 0 19 7 . 5 2 1 75 0 0 46 3 TO T A L A C C O U N T 5 5 3 18 9 . 1 4 4 17 9 . 6 4 7 8. 7 7 8 0 18 8 , 4 2 6 71 8 0 .-46 5 5 5 4 1 M I S C E l l A N E O U S E X P E N S E S L . , 49 2 . 2 8 2 46 8 . 8 9 7 21 , 6 6 3 0 49 0 . 5 5 9 1. 7 2 3 0 46 6 TO T A L O T H E R P O W E R M A I N T E X P E N S E S 83 5 . 1 7 0 79 4 . 9 8 5 37 . 2 0 7 0 83 2 . 1 9 1 2. 9 7 9 0 46 7 46 8 TO T A L O T H E R P O W E R G E N E R A T I O N E X P 9. 9 1 7 . 9 4 4 9, 4 2 5 . 0 2 6 45 5 . 8 1 1 0 9.8 8 0 . 8 3 6 37 . 1 0 8 0 46 9 47 0 O T H E R P O W E R S U P P L Y E X P E N S E 47 1 5 5 5 , 1 1 P U R C H A S E D P O W E R 47 2 TO T A L P U R C H A S E D P O W E R ., 0 69 . 0 6 6 , 4 0 0 65 . 6 0 7 . 2 9 5 3. 1 9 7 . 7 6 9 0 68 . 8 0 5 . 0 6 4 26 1 . 3 3 6 0 47 3 5 5 5 . 2 / C O G E N E R A T I O N & S M A L L P O W E R P R O D 47 4 C A P A C I T Y R E L A T E D 01 0 0 0 0 0 0 0 0 47 5 E N E R G Y R E L A T E D ., 0 78 . 2 5 3 . 8 0 5 74 . 3 3 4 . 5 6 1 3.6 2 3 , 1 4 5 0 77 , 9 5 7 . 7 0 6 29 6 . 0 9 9 0 47 6 TO T A L C O G E N & S M A L L P O W E R P R O D 78 . 2 5 3 . 8 0 5 74 . 3 3 4 . 5 6 1 3.6 2 3 . 1 4 5 0 77 . 9 5 7 . 7 0 6 29 6 , 0 9 9 0 .. . 47 8 TO T A L A C C O U N T 5 5 5 14 7 . 3 2 0 , 2 0 5 13 9 . 9 4 1 , 8 5 6 6, 8 2 0 . 9 1 4 0 14 6 . 7 6 2 . 7 7 0 55 7 , 4 3 5 0 ... . . 48 0 5 5 6 1 L O A D C O N T R O L & D I S P A T C H I N G E X P E N S E S 01 0 77 . 9 7 9 74 , 2 7 5 3. 4 3 1 0 77 7 0 6 27 3 0 48 1 5 5 7 I O T H E R E X P E N S E S 01 0 2. 3 4 6 . 6 0 4 2. 2 3 5 . 1 3 1 10 3 . 2 6 2 0 2, 3 3 8 . 3 9 3 8. 2 1 1 0 .-48 3 TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S 14 9 . 7 4 4 . 7 8 8 14 2 . 2 5 1 . 2 6 2 6. 9 2 7 . 6 0 7 0 14 9 . 1 7 8 , 8 6 9 56 5 . 9 2 0 0 .-48 5 TO T A L P R O D U C T I O N E X P E N S E S 37 3 . 9 4 7 . 0 6 5 35 5 . 3 5 9 . 0 9 9 17 . 1 8 8 . 5 3 3 0 37 2 . 5 4 7 . 6 3 2 1. 3 9 9 , 4 3 3 0 .. i n m l l . i o " - - - - - - - - - - - .. - _P a g e ~ _ .. - - . .. - - 3 TO T A L T R N S M I S S I O N O P E R A T I O N TO T A L T R N S M I S S I O N M A I N T E N A N C E TO T A L T R A N S M I S S I O N E X P E N S E S 51 1 1 2 9 ' 8 : 2 1 4 M . j ø O O . d j . i e d . x . - - - - . - - .. - - - - . - - ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R T I O N S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 L 1 3 8 01 1 L 1 1 5 L 1 2 1 + 1 2 6 + 1 3 ., 0 L 1 3 8 l1 3 8 L 1 3 8 L1 1 0 l1 1 5 L 1 2 1 + 1 3 + 1 3 L 1 3 8 TO T A L SY S T E M Be T A I L J U B I S D i e T I O N S ID A H O O R E G O N N E V A D A lf Q f ~ SU M M A S Y TO T A L RE S A L E FI R M TR A N S F E R 4 5 67 A L L O C I 8 D E S C R I P T I O N ~ 48 6 . . . T A B L E 5 - O P E R A T I N & M A I N T E N A N C E E X P E N S E S . . . 48 7 48 8 T R A N S M I S S I O N E X P E N S E S 48 9 49 0 O P E R A T I O N 49 1 5 6 0 I S U P E R V I S I O N & E N G I N E E R I N G 49 2 5 6 1 I L O A D D I S P A T C H I N G 49 3 5 6 1 S T A T I O N E X P E N S E S 49 4 5 6 3 / O V E R H E A D L I N E E X P E N S E S 49 5 5 6 5 1 T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E R S 49 6 5 6 6 1 M I S C E L L A N E O U S E X P E N S E S 49 7 5 6 7 I R E N T S 49 6 49 9 50 50 1 M A I N T E N A N C E 50 2 5 6 8 / S U P E R V I S I O N & E N G I N E E R I N G 50 5 6 9 1 S T R U C T U R E S 50 4 5 7 0 I S T A T I O N E Q U I P M E N T 50 5 5 7 1 I O V E R H E A D L I N E S 50 6 5 7 3 1 M I S C E L L A N E O U S P L A N T 50 7 50 8 50 9 51 0 TO T A L RE T A I L 2, 2 7 3 , 6 7 0 1, 9 1 9 , 5 4 4 89 , 0 0 5 0 2, 0 0 8 , 5 4 8 7, 0 5 2 25 8 , 0 7 0 2, 6 7 3 , 9 9 8 2, 2 8 3 , 8 7 7 10 5 , 5 1 4 0 2, 3 8 9 , 3 9 1 8,3 9 1 27 6 , 2 1 7 1, 7 0 0 , 4 5 4 1, 4 3 9 , 6 4 2 66 , 7 3 8 0 1, 5 0 6 , 3 8 0 5, 2 8 9 18 8 , 7 8 5 70 3 , 1 2 0 59 1 , 6 6 0 27 , 4 5 5 0 61 9 , 1 1 5 2, 1 7 4 81 , 8 3 1 7, 2 5 0 , 2 9 9 6, 8 8 7 , 1 7 7 33 5 , 6 8 8 0 7, 2 2 2 , 8 6 5 27 , 4 3 4 0 45 1 , 9 1 3 38 1 , 5 2 7 17 , 6 9 0 0 39 9 , 2 1 8 1, 4 0 2 51 , 2 9 4 1, 0 8 5 , 3 4 0 91 6 , 2 9 7 42 , 4 8 6 0 95 8 , 7 8 4 3, 3 6 6 12 3 , 1 9 0 16 , 1 3 8 , 7 9 4 14 , 4 1 9 , 7 2 4 68 4 , 5 7 7 0 15 , 1 0 4 , 3 0 1 55 , 1 0 7 97 9 , 3 8 6 42 5 , 8 3 2 35 9 , 5 0 8 16 , 6 7 0 0 37 6 , 1 7 8 1, 3 2 1 48 , 3 3 3 42 1 , 9 6 1 35 8 , 3 6 4 16 , 5 6 3 0 37 4 , 9 2 7 1,3 1 7 45 , 7 1 8 2, 5 8 1 , 2 2 1 2, 1 8 5 , 3 1 9 10 1 , 3 0 6 0 2, 2 8 6 , 6 2 5 8, 0 2 8 28 6 , 5 6 7 3,2 8 5 , 5 5 5 2, 7 6 4 , 7 2 1 12 8 , 2 9 3 0 2, 8 9 3 , 0 1 5 10 , 1 5 7 38 2 , 3 8 3 27 2 23 0 11 0 24 0 1 31 6,7 1 4 , 8 4 1 5, 6 6 8 , 1 4 2 . 26 2 , 8 4 2 0 5, 9 3 0 , 9 8 5 20 , 8 2 4 76 3 , 0 3 3 22 , 8 5 3 , 6 3 5 20 , 0 8 7 , 8 6 6 94 7 , 4 1 9 0 21 , 0 3 5 , 2 8 6 75 , 9 3 0 1, 7 4 2 , 4 1 9 Pa g e 1 5 o f 3 4 . e . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 D E S C R I P T I O N SO U R C E SY S T E M .I ~ f§ RE T A i l RE S A L E TR A N S E E R 51 1 . . . T A B L E 5 . O P E T / O N & M A I N T E N A N C E E X P E N S E S " . 51 3 D I S T R I B U T I O N E X P E N S E S ~. . 51 5 O P E R A T I O N 51 6 5 8 0 / S U P E R V I S I O N & E N G I N E E R I N G L 1 8 9 3, 1 3 1 , 6 6 5 2. 9 3 1 . 7 7 0 18 9 . 0 1 8 0 3. 1 2 0 . 7 8 8 0 10 . 8 7 7 51 7 5 8 1 / L O A D D I S P A T C H I N G 08 D 2. 8 8 9 . 6 1 5 2. 7 4 3 , 4 6 6 12 4 . 2 6 9 0 2. 8 6 7 , 7 3 5 0 21 . 8 8 0 51 8 5 8 / S T A T I O N E X P E N S E S L 1 5 1.0 8 1 , 4 0 5 1, 0 2 4 , 4 1 8 46 , 0 4 1 0 1. 0 7 0 , 4 5 9 0 10 , 9 4 6 51 9 5 8 3 / O V E R H E A D L I N E E X P E N S E S L 1 5 9 + 1 8 0 3. 1 1 2 . 9 7 5 2. 8 7 0 . 0 9 2 22 0 . 4 3 2 0 3. 0 9 0 . 5 2 5 0 22 . 4 5 0 52 0 5 8 4 / U N D E R G R O U N D L I N E E X P E N S E S L 1 8 1 + 1 8 2 1.9 6 1 . 8 2 7 1. 9 2 9 . 0 9 3 32 . 3 7 6 0 1. 9 6 1 . 4 7 0 0 35 7 52 1 5 8 5 / S T R E E T L I G H T I N G & S I G N A L S Y S T E M S L 1 8 7 12 6 . 0 2 3 11 9 . 6 6 8 6,3 5 5 0 12 6 , 0 2 3 0 0 52 2 5 8 / M E T E R E X P E N S E S L 1 8 5 4, 3 5 4 . 5 2 9 4. 1 6 9 . 2 7 8 18 5 . 2 5 1 0 4. 3 5 4 . 5 2 9 0 0 52 3 5 8 7 / C U S T O M E R I N S T A L L A T I O N S E X P E N S E L 1 8 6 1.3 1 4 . 4 8 5 1. 1 9 3 . 7 2 8 12 0 . 7 5 7 0 1. 3 1 4 . 4 8 5 0 0 52 4 5 8 8 / M I S C E L L A N E O U S E X P E N S E S L , . . 5. 1 8 4 . 1 1 5 4, 8 5 3 . 2 1 2 31 2 . 8 9 8 0 5. 1 6 6 . 1 1 0 0 18 . 0 0 5 52 5 5 8 9 / R E N T S l1 8 9 45 6 . 0 4 1 42 6 . 9 3 2 27 . 5 2 5 0 45 4 . 4 5 7 0 1. 5 8 4 52 6 TO T A L D I S T R I B U T I O N O P E R A T I O N 23 . 6 1 2 . 6 8 0 22 . 2 6 1 . 6 5 8 1. 2 6 4 . 9 2 4 0 23 . 5 2 6 . 5 8 2 0 86 . 0 9 8 52 7 52 8 M A I N T E N A N C E 52 9 5 9 / S U P E R V I S I O N & E N G I N E E R I N G L , . . 29 6 . 9 8 7 27 8 . 0 3 0 17 . 9 2 5 0 29 5 . 9 5 6 0 1. 0 3 1 53 0 5 9 1 / S T R U C T U R E S L 1 5 0 2. 3 2 3 2. 2 0 0 99 0 2. 2 9 8 0 25 53 1 5 9 2 / S T A T I O N E Q U I P M E N T L 1 5 5 3.3 7 9 . 2 1 6 3. 2 0 1 . 1 4 1 14 3 . 8 7 2 0 3. 3 4 5 , 0 1 3 0 34 . 2 0 3 53 5 9 3 / O V E R H E A D L I N E S L 1 9 . ' 8 0 13 . 4 3 2 . 5 6 2 12 . 3 8 4 . 5 1 7 95 1 . 1 7 1 0 13 . 3 3 5 . 6 8 8 0 96 . 8 7 4 53 3 5 9 4 / U N D E R G R O U N D L I N E S L 1 8 1 + 1 8 2 1, 1 7 0 . 0 4 9 1. 1 5 0 . 5 2 6 19 . 3 0 9 0 1. 1 6 9 . 8 3 6 0 21 3 53 4 5 9 5 / L I N E T R A N S F O R M E R S L 1 8 3 44 2 . 9 8 2 40 2 , 7 9 5 40 , 1 8 7 0 44 2 . 9 8 2 0 0 53 5 5 9 6 / S T R E E T L I G H T 1 N G & S I G N A L S Y S T E M S L 1 8 7 63 8 , 3 2 1 60 , 1 3 2 32 . 1 8 9 0 63 8 . 3 2 1 0 0 53 6 5 9 7 / M E T E R S l1 8 5 81 4 , 6 8 77 9 . 9 9 1 34 . 6 5 7 0 81 4 . 6 4 8 0 0 53 7 5 9 8 / M I S C E L L A N E O U S P L A N T L 1 B l i 33 9 , 4 4 0 31 7 . 7 7 4 20 , 4 8 8 0 33 8 . 2 6 1 0 1, 1 7 9 53 8 TO T A L D I S T R I B U T I O N M A I N T E N A N C E 20 . 5 1 6 . 5 2 8 19 . 1 2 3 . 1 0 5 1,2 5 9 . 8 9 7 0 20 . 3 8 3 . 0 0 2 0 13 3 . 5 2 6 UU ~ 54 0 TO T A L D I S T R I B U T I O N E X P E N S E S 44 . 1 2 9 . 2 0 8 41 . 3 8 4 , 7 6 3 2. 5 2 4 . 8 2 1 0 43 . 9 0 9 . 5 8 4 0 21 9 . 6 2 4 54 1 54 2 C U S T O M E R A C C O U N T I N G E X P E N S E S 54 3 9 0 1 / S U P E R V I S I O N L 9 1 2 31 8 . 0 6 0 30 3 . 7 8 4 14 . 2 5 9 0 31 8 , 0 4 3 17 0 54 9 0 2 / M E T E R R E A D I N G CW 9 0 2 5, 4 5 1 . 5 3 8 5. 1 4 4 , 5 2 7 30 6 . 2 5 2 0 5, 4 5 0 . 7 7 9 75 9 0 54 5 9 0 3 / C U S T O M E R R E C O R D S & C O L L E C T I O N S CW Ð 0 3 11 . 2 8 6 , 7 5 7 10 . 8 5 9 , 9 8 0 42 6 . 7 7 7 0 11 . 2 8 6 . 7 5 7 0 0 54 6 9 0 4 / U N C O L L E C T I B L E A C C O U N T S CW O O 3, 6 6 2 . 1 1 1 3. 5 0 5 , 3 5 15 6 . 6 7 6 0 3. 6 6 2 . 1 1 1 0 0 54 7 9 0 5 / M I S C E X P E N S E S L 5 4 + 5 + 5 4 46 8 44 8 20 0 46 8 0 0 54 8 TO T A L C U S T O M E R A C C O U N T I N G E X P E N S E S 20 . 7 1 8 . 9 3 4 19 . 8 1 4 . 1 7 4 90 3 . 9 8 4 0 20 . 7 1 8 . 1 5 8 77 6 0 54 9 C U S T O M E R S E R V I C E S & I N F O R M A T I O N E X P E N S E S 55 0 9 0 7 / S U P E R V I S I O N 19 1 9 27 8 , 4 4 8 27 1 . 6 0 7 6. 8 4 1 0 27 8 . 4 4 0 0 55 1 9 0 8 / C U S T O M E R A S S I S T A N C E 55 2 S Y S T E M C O N S E R V A T I O N EI O O 28 4 . 2 6 0 27 1 , 0 4 9 13 . 2 1 1 0 28 4 . 2 6 0 0 0 55 3 O T H E R DA 9 0 B 8. 2 4 9 . 5 1 5 8. 0 5 3 , 0 5 2 19 6 , 4 6 3 0 8. 2 4 9 . 5 1 5 0 0 55 TO T A L A C C O U N T 9 0 8 8, 5 3 3 . 7 7 5 8, 3 2 4 . 1 0 1 20 9 . 6 7 4 0 8. 5 3 3 . 7 7 5 0 0 55 5 9 0 9 / I N F O R M A T I O N & I N S T R U C T I O N A L DA 9 0 9 0 0 0 0 0 0 0 55 6 9 1 0 / M I S C E L L A N E O U S E X P E N S E S l5 5 4 + 5 5 5 82 0 . 0 5 1 79 9 . 9 0 2 20 . 1 4 9 0 82 0 . 0 5 1 0 0 55 7 TO T A L C U S T S E R V & I N F O R M A T N E X P E N S E S 9. 6 3 2 . 2 7 4 9, 3 9 5 , 6 1 0 23 6 . 6 6 4 0 9, 6 3 2 . 2 7 4 0 0 .. s n 7 ~ _ U ' A l ~ O O . j l - - - - - - - - - - - - - _P a g e " - .. - - - - - - - - - - - - - - - - - - . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L ID A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M IP U C Qf PS C N ,B RE S A L E TR A N S F E R 55 8 . . . T A B L E 5 . O P E R A T I N & M A I N T E N A N C E E X P E N S E S . . . 55 9 S A L E S E X P E N S E S 56 9 1 2 / D E M O & S E L L I N G E X P E N S E S E1 . 0 0 0 0 0 0 0 56 1 TO T A L A C C O U N T 9 2 4 0 0 0 0 0 0 0 -56 3 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 56 4 9 2 0 1 A D M I N I S T R A T I V E & G E N E R A S A L A R I E S LA O R 54 , 6 1 1 . 9 0 6 51 . 1 2 3 . 1 7 0 2. 5 3 0 . 3 0 4 0 53 . 6 5 3 , 4 7 3 80 . 1 8 5 87 8 . 2 4 7 56 5 9 2 1 / O F F I C E S U P P L I E S LA O R 14 , 7 7 3 , 6 2 7 13 , 8 2 9 , 8 5 3 68 4 , 4 9 8 0 14 , 5 1 4 , 3 5 2 21 , 6 9 2 23 7 , 5 8 4 56 6 9 2 2 1 A D M I N & G E N E R A L E X P E N S E S T R A N S F E R R E D - C R LA O R (2 2 . 7 3 6 , 0 2 9 ) (2 1 , 2 8 3 , 5 9 8 ) (1 , 0 5 3 , 4 1 6 ) 0 (2 2 , 3 3 7 , 0 1 4 ) (3 3 , 3 8 3 ) (3 6 5 , 6 3 2 ) 56 7 9 2 3 1 O U T S I D E S E R V I C E S LA O R 13 , 5 9 7 . 2 2 3 12 . 7 2 8 . 6 0 1 62 9 . 9 9 3 0 13 , 3 5 8 . 5 9 3 19 , 9 6 4 21 8 , 6 6 5 56 9 2 4 / P R O P E R T Y I N S U R A N C E 56 9 P R O D U C T I O N . S T E A M L . . 84 6 , 0 2 80 5 , 8 5 2 37 . 2 3 0 0 84 3 , 0 8 1 2, 9 6 1 0 57 0 A L L R I S K & M I S C E L L A N E O U S P1 1 0 P 2, 2 4 4 , 2 5 1 2,0 7 9 , 4 3 2 97 , 7 9 2 0 2, 1 7 7 . 2 2 4 6,3 3 9 60 . 6 8 8 57 1 TO T A L A C C O U N T 9 2 4 3, 0 9 0 . 2 9 3 2, 8 8 5 , 2 8 3 13 5 . 0 2 2 0 3, 0 2 0 , 3 0 5 9, 2 9 9 60 , 6 8 8 57 2 57 3 9 2 5 1 IN J U R I E S & D A M A G E S LA O R 7, 5 3 8 . 9 1 8 7, 0 5 7 . 3 1 4 34 9 , 2 9 7 0 7, 4 0 6 , 6 1 1 11 , 0 6 9 12 1 , 2 3 8 57 4 9 2 6 1 E M P L O Y E E P E N S I O N S & B E N E F I T S lA B O R 22 , 8 7 5 . 2 1 0 21 , 4 1 3 , 8 8 8 1, 0 5 9 , 8 6 5 0 22 , 4 7 3 , 7 5 3 33 , 5 8 7 36 7 , 8 7 0 57 5 9 2 7 1 F R A N C H I S E R E Q U I R E M E N T S CI O A 1,5 4 9 1, 5 4 9 0 0 1, 5 4 9 0 0 57 6 9 2 8 / R E G U L A T O R Y C O M M I S S I O N E X P E N S E S 57 7 FE R C A D M I N A S S E S S & S E C U R I T I E S 57 8 CA P A C I T Y R E L A T E D 01 . 1, 9 0 2 , 4 2 1 1. 8 1 2 , 0 4 8 83 , 7 1 6 0 1, 8 9 5 , 7 6 4 6, 6 5 7 0 57 9 EN E R G Y R E L A T E D El . 83 0 , 2 7 7 78 8 , 6 9 4 38 , 4 4 2 0 82 7 , 1 3 5 3, 1 4 2 0 56 FE R C R A T E C A S E RE R E V 32 , 5 1 3 0 0 0 0 32 , 5 1 3 0 58 1 FE R C O R D E R 4 7 2 E9 9 34 1 , 9 0 2 29 1 , 3 6 7 14 , 2 9 8 0 30 5 , 6 6 5 1, 2 1 3 35 , 0 2 4 58 2 FE R C O T H E R 01 1 1, 1 7 6 . 2 1 0 1, 0 0 4 . 6 0 8 46 . 4 1 2 0 1, 0 5 1 , 0 2 0 3. 6 9 1 12 1 , 4 9 9 58 3 FE R C - O R E G O N H Y D R O F E E 01 . 15 8 , 5 0 6 15 0 , 9 7 6 6. 9 7 5 0 15 7 , 9 5 1 55 5 0 56 4 SE C E X P E N S E S L 1 8 5 0 0 0 0 0 0 0 58 5 ID A H O P U C . R A T E C A S E CID A 18 5 , 0 5 2 18 5 , 0 5 2 0 0 18 5 , 0 5 2 0 0 58 6 -O T H E R CID A 13 , 5 6 5 13 , 5 6 5 0 0 13 . 5 6 5 0 0 58 7 OR E G O N P U C . R A T E C A S E CO D A 20 3 0 20 3 0 20 3 0 0 58 8 -O T H E R CO D A 19 1 , 5 4 8 0 19 1 , 5 4 8 0 19 1 . 5 4 8 0 0 58 9 NE V A D A P U C o R T E C A S E CN D A 0 0 0 0 0 0 0 59 0 -O T H E R CN O A 0 0 0 0 0 0 0 59 1 TO T A L A C C O U N T 9 2 8 4, 8 3 2 , 1 9 7 4. 2 4 6 , 3 1 0 38 1 , 5 9 3 0 4, 6 2 7 , 9 0 3 47 . 7 7 1 15 6 , 5 2 3 59 2 59 3 9 2 9 / D U P L I C A T E C H A R G E S LA O R 0 0 0 0 0 0 0 59 4 9 3 0 . 1 / G E N E R A A D V E R T I S I N G LA B O R 0 0 0 0 0 0 0 59 5 9 3 0 , 2 1 M I S C E L L A N E O U S E X P E N S E S LA B O R 3. 2 9 9 , 9 4 2 3, 0 8 9 , 1 3 4 15 2 , 8 9 4 0 3, 2 4 2 , 0 2 8 4, 8 4 5 53 , 0 6 8 59 6 9 3 1 1 R E N T S L 1 8 3 (5 , 4 6 1 ) (5 , 0 5 6 ) (2 6 5 ) 0 (5 , 3 2 1 ) (1 2 ) (1 2 8 ) 59 7 TO T A L A D M & G E N O P E R A T I O N 10 1 . 8 7 9 , 3 7 5 95 , 0 8 6 , 4 4 7 4. 8 6 9 , 7 8 5 0 99 , 9 5 6 , 2 3 3 19 5 . 0 1 7 1. 7 2 8 , 1 2 5 ... . . . 59 9 9 3 5 / G E N E R A L P L A N T M A I N T E N A N C E l 1 8 3 4, 0 6 7 . 5 5 9 3, 7 6 6 . 0 2 8 19 7 , 3 1 3 0 3. 9 6 3 , 4 0 1 9, 1 5 7 95 . 0 0 1 60 0 TO T A L A D M I N & G E N E R A L E X P E N S E S 10 5 , 9 4 6 , 9 3 4 98 , 8 5 2 , 4 7 5 5, 0 6 7 . 1 5 8 0 10 3 . 9 1 9 . 6 3 3 20 4 , 1 7 4 1, 8 2 3 . 1 2 7 60 1 60 2 4 1 6 1 M E R C H A N D I S I N G E X P E N S E El . 1. 2 0 3 , 8 8 3 1, 1 4 3 , 5 8 8 55 . 7 4 0 0 1.1 9 9 . 3 2 8 4, 5 5 5 0 60 3 TO T A L O P E R & M A I N T E X P E N S E S 57 8 . 4 3 1 , 9 3 3 54 6 . 0 3 7 , 5 7 6 26 , 9 2 4 , 3 1 9 0 57 2 , 9 6 1 . 8 9 4 1,6 8 4 , 8 6 9 3. 7 8 5 , 1 7 0 60 4 Pa g e 1 7 o f 34 $1 M / o a . & : ! 1 A M 1 I . 2 0 0 e d f u a l 8 h l & . '. . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S p l C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 D E S C R I P T I O N ~ ~ !f ~ PS C N Be ~ TR A I . . t S E E 60 5 . . . T A B L E 6 . D E P R E C I A T I N & A M O R T I n O N E X P E N S E . . . 60 6 80 7 D E P R E C I A T I O N E X P E N S E 60 8 3 1 Q . 3 1 6 / S T E A M P R O D U C T I O N , 9 ' 17 , 8 4 8 , 3 9 2 17 , 0 0 0 , 5 2 1 78 5 , 4 1 5 0 17 , 7 8 5 , 9 3 6 62 , 4 5 7 0 60 9 3 3 Q . 3 3 6 / H Y D R A U L I C P R O D U C T I O N US 14 , 9 6 2 , 4 5 3 14 , 2 5 1 , 6 7 5 65 8 , 4 2 0 0 14 , 9 1 0 , 0 9 5 52 , 3 5 8 0 61 0 3 4 Q . 3 4 6 / O T H E R P R O D U C T I O N lO 1 4, 9 0 7 , 6 9 2 4, 6 7 4 , 5 5 6 21 5 , 9 6 2 0 4, 8 9 0 , 5 1 9 17 , 1 7 3 0 61 1 TO T A L P R O D U C T I O N P L A N T 37 , 7 1 8 , 5 3 7 35 , 9 2 6 , 7 5 2 1, 6 5 9 , 7 9 7 0 37 , 5 8 6 , 5 4 9 13 1 , 9 8 8 0 61 2 61 3 T R A N S M I S S I O N P L A N T 61 4 3 5 0 / L A N D & L A N D R I G H T S L 1 0 5 44 6 , 6 6 9 37 9 , 2 6 4 17 , 5 3 8 0 39 6 , 8 0 2 1, 3 9 3 48 , 4 7 3 61 5 3 5 2 / S T R U C T U R E S & I M P R O V E M E N T S l1 1 Q 68 2 , 6 2 1 57 9 , 7 3 8 26 , 7 9 5 0 60 6 , 5 3 3 2, 1 3 0 73 , 9 5 9 61 6 3 5 3 / S T A T I O N E Q U I P M E N T l1 1 5 5, 8 7 0 , 9 7 7 4, 9 7 0 , 5 0 0 23 0 , 4 2 0 0 5,2 0 0 , 9 1 9 18 , 2 6 1 65 1 , 7 9 7 61 7 3 5 4 / T O W E R S & F I X T U R E S L 1 2 1 2, 4 9 4 , 0 6 9 2, 1 2 7 , 0 3 3 98 , 2 6 8 0 2, 2 2 5 , 3 0 1 7, 8 1 4 26 0 , 9 5 4 61 8 3 5 5 1 P O L E S & F I X T U R E S L 1 2 8 2, 6 0 6 , 0 4 8 2, 1 5 1 , 8 6 9 10 0 , 3 7 5 0 2, 2 5 2 , 2 4 3 7, 9 0 5 34 5 , 8 9 9 61 9 3 5 8 1 O V E R H E A D C O N D U C T O R S & D E V I C E S L 1 3 1 2, 8 6 7 , 5 2 6 2, 4 1 2 , 8 2 0 11 2 , 0 4 1 0 2, 5 2 4 , 8 6 1 8, 8 6 4 33 3 , 8 0 1 62 0 3 5 9 / R O A D S & T R A I L S "3 1 3, 1 2 1 2,5 4 0 11 7 0 2, 6 5 8 9 45 4 62 1 TO T A L T R A S M I S S I O N P L A N T 14 , 9 7 1 , 0 3 1 12 , 6 2 3 , 7 6 4 58 5 , 5 5 3 0 13 , 2 0 9 , 3 1 7 46 , 3 7 7 1,7 1 5 , 3 3 7 62 62 3 D I S T R I B U T I O N P L A N T 82 4 3 6 0 / L A N D & L A N D R I G H T S L " 5 0 0 0 0 0 0 0 62 5 3 6 1 / S T R U C T U R E S & I M P R O V E M E N T S , 1 0 0 45 2 , 2 3 1 42 8 , 2 0 8 19 , 2 1 9 0 44 7 , 4 2 7 0 4, 8 0 4 62 6 3 6 1 S T A T I O N E Q U I P M E N T , ' 5 5 3,1 2 7 , 6 2 5 2, 9 6 2 , 8 0 8 13 3 , 1 6 0 0 3, 0 9 5 , 9 6 9 0 31 , 6 5 7 62 7 3 6 / P O L E S . T O W E R S & F I X T U R E S L 1 5 9 6,8 7 8 , 7 0 2 6, 3 1 2 , 1 0 5 51 7 , 2 2 2 0 6, 8 2 9 , 3 2 7 0 49 , 3 7 5 62 8 3 8 5 / O V E R H E A D C O N D U C T O R S & D E V I C E S L 1 6 0 3, 2 8 5 , 1 2 6 3, 0 5 5 , 8 0 1 20 5 , 4 2 2 0 3,2 6 1 , 2 2 3 0 23 , 9 0 3 62 9 3 6 / U N D E R G R O U N D C O N D U I T L 1 8 1 96 0 , 3 6 1 94 6 , 8 8 6 13 , 4 7 6 0 96 0 , 3 6 1 0 0 63 0 3 6 7 / U N D E R G R O U N D C O N D U C T O R S & D E V I C E S l 1 8 2 3, 4 7 8 , 4 2 9 3, 4 1 7 , 9 1 5 59 , 7 1 1 0 3,4 7 7 , 6 2 5 0 80 4 63 1 3 6 / L I N E T R N S F O R M E R S l 1 6 3 6, 3 1 3 , 1 9 0 5, 7 4 0 , 4 5 6 57 2 , 7 3 5 0 6,3 1 3 , 1 9 0 0 0 63 2 3 6 9 / S E R V I C E S L'6 4 1, 7 0 8 , 7 7 9 1, 6 2 0 , 0 3 7 88 , 7 4 1 0 1, 7 0 8 , 7 7 9 0 0 63 3 3 7 0 1 M E T E R S l1 8 5 3, 9 7 5 , 2 3 8 3, 8 0 6 , 1 2 4 16 9 , 1 1 5 0 3, 9 7 5 , 2 3 8 0 0 63 3 7 1 / I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S L i e e 17 , 7 9 7 16 , 1 6 2 1, 6 3 5 0 17 , 7 9 7 0 0 63 5 3 7 3 / S T R E E T L I G H T I N G S Y S T E M S L ' 6 7 16 9 , 6 1 4 16 1 , 0 6 1 8, 5 5 3 0 16 9 , 6 1 4 0 0 63 TO T A L D I S T R I B U T I O N P L A N T 30 , 3 6 7 , 0 9 4 28 , 4 6 7 , 5 6 4 1, 7 8 8 , 9 8 8 0 30 , 2 5 6 , 5 5 2 0 11 0 , 5 4 2 - ~ J J I . . . . " - - - - - - - - - - - - - _p a g e _ - - .. - . - .. - - - - - . - - - - - - - - . - ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S p l C T I O N S SU M M A R Y 7 AL L O C I TO T A L ID A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 P E S C R I P T I O N .§ ~ !f .Q f§ RE T A I L ~ TR A N S F E R 63 7 . . . T A B L E 6 . D E P R E C I A T I N & A M R T I Z T I O N E X P E N S E . . . 63 8 63 9 G E N E R A L P L N T 64 0 3 8 9 / L A N D & L A N D R I G H T S l 1 7 2 0 0 0 0 0 0 0 64 1 3 9 0 / S T R U C T U R E S & I M P R O V E M E N T S L 1 7 3 1, 6 5 1 , 3 7 8 1, 5 2 8 , 9 6 0 80 , 1 3 1 0 1, 6 0 9 , 0 9 1 3, 7 1 8 38 , 5 6 9 64 2 3 9 1 / O F F I C E F U R N I T U R E & E Q U I P M E N T l 1 7 4 8, 4 7 6 , 2 2 7 7, 8 4 7 , 8 7 8 41 1 , 2 9 7 0 8, 2 5 9 , 1 7 5 19 , 0 8 2 19 7 , 9 7 0 64 3 3 9 / T R A N S P O R T A T I O N E Q U I P M E N T L 1 7 5 1, 2 2 8 1,1 3 7 60 0 1,1 9 7 3 29 64 4 3 9 3 / S T O R E S E Q U I P M E N T l 1 7 6 62 , 8 1 4 58 , 1 5 8 3, 0 4 8 0 61 , 2 0 6 14 1 1, 4 6 7 64 5 3 9 4 / T O O L S , S H O P & G A R A G E E Q U l P M E N T Lm 23 5 , 3 7 0 21 7 , 9 2 2 11 , 4 2 1 0 22 9 , 3 4 3 53 0 5, 4 9 7 64 6 3 9 5 / L A B O R A T O R Y E Q U I P M E N T L 1 7 60 0 , 3 3 9 55 5 , 8 3 6 29 , 1 3 1 0 58 4 , 9 6 7 1, 3 5 1 14 , 0 2 1 64 7 3 9 6 / P O W E R O P E R A T E D E Q U I P M E N T Lm 0 0 0 0 0 0 0 64 8 3 9 7 / C D M M U N I C A T I O N S E Q U I P M N T L 1 8 0 1. 6 5 2 , 5 6 5 1. 5 3 0 , 0 5 9 80 . 1 8 8 0 1, 6 1 0 , 2 4 7 3. 7 2 0 38 , 5 9 7 64 9 3 9 8 / M I S C E L L A N E O U S E Q U I P M E N T L 1 8 1 40 0 . 0 5 9 37 0 , 4 0 2 19 , 4 1 2 0 38 9 . 8 1 4 90 1 9, 3 4 4 65 0 TO T A L G E N E R A L P L A N T 13 . 0 7 9 , 9 7 9 12 , 1 1 0 . 3 5 1 63 4 , 6 8 8 0 12 , 7 4 5 , 0 3 9 29 , 4 4 6 30 5 , 4 9 5 65 1 65 2 DE P R E X P B E F O R E D I S A L L O W E D C O S T S 96 . 1 3 6 . 6 4 1 89 , 1 2 8 , 4 3 1 4, 6 6 9 . 0 2 6 0 93 , 7 9 7 , 4 5 6 20 7 , 8 1 1 2, 1 3 1 , 3 7 4 65 3 65 4 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S L . 5 2 (2 9 6 , 2 9 9 ) (2 7 4 , 7 0 0 ) (1 4 . 3 9 0 ) 0 (2 8 9 , 0 9 0 ) (6 4 0 ) (6 . 5 6 9 ) 65 TO T A L D E P R E C I A T I O N E X P E N S E 95 , 8 4 0 , 3 4 2 88 , 8 5 3 . 7 3 1 4, 6 5 4 , 6 3 6 0 93 , 5 0 8 , 3 6 7 20 7 , 1 7 0 2, 1 2 4 . 8 0 5 65 6 65 7 A M O R T I Z A T I O N E X P E N S E 65 8 IN T A N G I B L E P L A N T L ' 2 5.8 1 7 . 5 4 8 5, 4 5 4 , 7 7 6 27 0 , 6 6 5 0 5, 7 2 5 , 4 4 1 16 , 3 0 7 75 , 8 0 0 65 9 HY D R A U L I C P R O D U C T I O N L . . 0 0 0 0 0 0 0 66 0 AD J U S T M E N T S , G A I N S & L O S S E S L . 2 (3 4 , 3 5 5 ) (3 2 , 7 2 3 ) (1 , 5 1 2 ) 0 (3 4 , 2 3 5 ) (1 2 0 ) 0 66 1 TO T A L A M O R T I Z A T I O N E X P E N S E 5,7 8 3 , 1 9 3 5, 4 2 2 , 0 5 3 26 9 . 1 5 4 0 5. 6 9 1 , 2 0 6 16 , 1 8 6 75 , 8 0 0 66 2 66 3 TO T A L D E P R E C I A T I O N & A M O T I Z A T I O N E X P 10 1 , 6 2 3 , 5 3 5 94 , 2 7 5 , 7 8 4 4, 9 2 3 , 7 8 9 0 99 . 1 9 9 , 5 7 3 22 3 . 3 5 7 2, 2 0 0 , 6 0 5 66 66 5 Pa g e 1 9 o f 3 4 51 2 7 1 2 0 0 . 1 : 2 1 A M . j l I 2 O C i d l S l 8 C l . a 1 . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S p l C T I O N S SU M M A S Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 D E S C R I P T I O N ~ ~ IP U C OP U C PS C N RE T A I L ~ TR A 66 6 . . . T A S L E 7 . T A X E S O T H E R T H A N I N C O M E T A X E S ' . . 66 7 66 8 T A X S O T H E R T H A N I N C O M E 66 9 FE D E R A L T A X E S 67 0 FI C A LA O R 0 0 0 0 0 0 0 67 1 FU T A LA B O R 0 0 0 0 0 0 0 67 2 LE S S P A Y R O L L D E D U C T I O N LA O R 0 0 0 0 0 0 0 67 3 87 4 ST A T E TA X E S 87 5 AD V A L O R E M T A X S 87 8 JI M B R I D G E R S T A T I O N L . 0 97 2 . 2 3 4 92 6 . 0 4 9 42 . 7 8 3 0 96 8 , 8 3 2 3. 4 0 2 0 87 7 VA L i G LO O 86 5 . 6 2 0 82 4 . 5 0 0 38 , 0 9 1 0 86 2 , 5 9 1 3. 0 2 9 0 87 8 BO A R D M A N LO O 26 4 . 0 6 2 25 1 , 5 1 8 11 , 6 2 0 0 26 3 . 1 3 8 92 4 0 87 9 OT H E R - P R O D U C T I O N P L A N T L" 3.5 3 7 , 0 4 8 3, 3 6 9 , 0 2 4 15 5 . 6 4 7 0 3. 5 2 4 , 6 7 1 12 . 3 7 7 0 66 OT H E R . T R A N S M I S S I O N P L A N T L 1 3 7 2, 9 5 1 , 2 5 6 2, 4 9 1 . 5 9 5 11 5 . 5 2 9 0 2, 6 0 7 , 1 2 4 9, 1 5 4 33 4 . 9 7 8 68 1 OT H E R . D I S T R I B U T I O N P L A N T L , . . 5, 5 7 9 , 9 5 0 5. 2 2 3 , 7 8 1 33 6 , 7 8 9 0 5, 5 6 0 , 5 7 0 0 19 . 3 8 0 88 2 OT H E R ~ N E R A L P L A N T L 1 8 3 96 0 , 9 5 5 88 9 , 7 1 9 46 , 6 2 9 0 93 6 , 3 4 2. 1 6 3 22 , 4 4 4 88 3 SU B . T O T A L 15 . 1 3 1 . 1 2 5 13 . 9 7 6 . 1 8 5 74 7 , 0 8 9 0 14 , 7 2 3 . 2 7 4 31 . 0 4 9 37 6 , 8 2 88 4 66 5 LI C E N S E S . H Y D R O P R O J E C T S L" 3. 3 2 5 3, 1 6 7 14 6 0 3, 3 1 3 12 0 88 8 88 7 RE G U L A T O R Y C O M M I S S I O N F E E S 88 8 ST A T E O F I D A H O CID A 1,7 2 8 . 0 3 9 1. 7 2 8 , 0 3 9 0 0 1, 7 2 8 , 0 3 9 0 0 88 9 ST A T E O F O R E G O N CO D 11 3 , 6 4 2 0 11 3 , 6 4 2 0 11 3 , 6 4 2 0 0 89 0 ST A T E O F N E V A D A CN D A 0 0 0 0 0 0 0 69 1 69 2 FR A N C H I S E T A X E S 89 3 ST A T E O F O R E G O N CO D 47 2 . 1 9 6 0 47 2 , 1 9 6 0 47 2 , 1 9 6 0 0 89 4 ST A T E O F N E V A D A CN D A 0 0 0 0 0 0 0 89 5 89 8 OT H E R S T A T E T A X E S 89 7 UN E M P L O Y M E N T T A X E S LA O R 0 0 0 0 0 0 0 89 8 HY D R O G E N E R A T I O N K W H T A X El 0 1. 7 1 8 , 4 9 9 1, 6 3 2 , 4 3 0 79 , 5 6 6 0 1, 7 1 1 , 9 9 6 6. 5 0 3 0 89 9 IR R I G A T I O N . P I C ClD A 32 9 . 9 6 3 32 9 . 9 6 3 0 0 32 9 . 9 6 3 0 0 70 0 70 1 TO T A L T A X E S O T H E R T H A N I N C O M E 19 , 4 9 6 . 7 8 9 17 . 6 6 9 , 7 8 4 1,4 1 2 , 6 4 0 0 19 . 0 8 2 , 4 2 4 37 . 5 6 3 37 6 , 8 0 2 70 2 70 3 - - - 6/i " 1 J ' ; 1 1 A M . 1 N ' I I I 1 : f . . 1 i - - - - - - - - - - - - - _P a g e ~ _ - - - - - . - 4 5 6 7 8 D E S C R I P T I O N 70 4 . . . T A B L E 8 . R E G U L A T O R Y D E B l S l R E D l T S . . . 70 5 R E G U L A T O R Y D E B I T S / C R E D I T S 70 6 S T A T E O F I D A H O 70 7 S T A T E O F O R E G O N 70 8 70 9 T O T A L R E G U L A T O R Y D E B I T S I C R E D I T S 71 0 71 1 71 2 . . . T A B L E 9 . IN C O M E T A X S . . . 71 3 71 4 4 1 0 / 4 1 1 N E T P R O V I S I O N F O R D E F E R R E D I N C O M E T A X E S 71 5 71 6 4 1 1 , 4 . I N V E S T M E N T T A X C R E D I T A D J U S T M E N T 71 7 71 8 S U M M A R Y O F I N C O M E T A X E S 71 9 72 0 T O T A L F E D E R A L I N C O M E T A X 72 1 72 2 S T A T E I N C O M E T A X 72 3 S T A T E O F I D A H O 72 4 S T A T E O F O R E G O N 72 5 O T H E R S T A T E S 72 6 T O T A L S T A T E I N C O M E T A X E S 15 1 2 1 / 2 8 : 2 1 A M j H d j . d , i d - - - - - . - - - - - - - - . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 RE T A I L J U R I S D I C T I O N S SU M M A R Y AL L O C I TO T A l 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M ~ ~ IP U C Qf f§ RE T A I L B& TR A N S F E R CI O A 0 0 0 0 0 0 0 CO D A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 L 7 4 8 14 , 1 1 5 , 8 4 2 14 , 7 1 5 , 8 1 2 0 0 14 , 7 1 5 , 8 1 2 79 , 0 1 1 13 , 2 7 7 L 7 4 8 2, 2 6 9 , 3 6 7 2, 3 6 5 , 8 2 3 0 0 2,3 6 5 , 8 2 3 12 , 7 0 2 2, 1 3 5 L 7 6 3 (7 , 4 0 1 , 8 3 1 ) (7 , 3 5 5 , 4 2 0 ) 0 0 (7 , 3 5 5 , 4 2 0 ) (3 9 , 4 9 2 ) (6 , 9 1 9 ) L B O (6 , 0 6 5 , 6 7 5 ) (6 , 0 2 4 , 1 5 2 ) 0 0 (6 , 0 2 4 , 1 5 2 ) (3 2 , 3 4 4 ) (9 , 1 7 9 ) l7 8 7 2, 6 4 7 2,6 3 1 0 0 2, 6 3 1 14 2 l8 2 1 13 , 6 7 8 13 , 5 8 2 0 0 13 , 5 8 2 73 23 (6 , 0 4 9 , 3 5 1 ) (6 , 0 0 7 , 9 3 9 ) 0 0 (6 , 0 0 7 , 9 3 9 ) (3 2 , 2 5 7 ) (9 , 1 5 4 ) Pa g e 2 1 o f 34 . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 D E S C R I P T I O N .§ mn .I Qf ~ RE T A I L RE S A L E TR A N S F E R 72 7 . . . T A B L E 1 0 . C A L C U L A T I N O F F E D E R A L I N C O M E T A X . . . 72 8 72 9 O P E R A T I N G R E V E N U E S 85 6 . 9 8 2 , 4 3 3 81 2 , 4 9 3 . 1 1 1 34 . 1 7 0 . 8 9 7 0 84 6 . 6 6 4 . 0 0 8 2, 5 5 1 , 4 5 5 7. 7 6 6 . 9 7 0 73 0 73 1 O P E R A T I N G E X P E N S E S 73 2 OP E R A T I O N & M A I N T E N A N C E 57 8 , 3 1 . 9 3 3 54 6 . 0 3 7 . 5 7 6 26 . 9 2 4 . 3 1 9 0 57 2 . 9 6 1 . 8 9 4 1. 6 8 4 . 8 6 9 3, 7 8 5 . 1 7 0 73 3 DE P R E C I A T I O N E X P E N S E 95 . 8 4 0 , 3 4 2 88 . 8 5 3 . 7 3 1 4. 6 5 4 . 6 3 6 0 93 . 5 0 8 . 3 6 7 20 7 . 1 7 0 2. 1 2 4 . 8 0 5 73 4 AM O R T I Z A T I O N O F L I M I T E D T E R M P L A N T 5. 7 8 3 . 1 9 3 5, 4 2 2 . 0 5 3 26 9 . 1 5 4 0 5. 6 9 1 . 2 0 6 16 . 1 8 6 75 . 8 0 0 73 5 TA X E S O T H E R T H A N I N C O M E 19 . 4 9 6 , 7 8 9 17 . 6 6 9 , 7 8 4 1,4 1 2 . 6 4 0 0 19 , 0 8 2 , 4 2 4 37 . 5 6 3 37 6 . 8 0 2 73 6 RE G U L A T O R Y D E B I T S / C R E D I T S 0 0 0 0 0 0 0 73 7 TO T A L O P E R A T I N G E X P E N S E S 69 9 . 5 5 2 . 2 5 7 65 7 . 9 8 3 . 1 4 4 33 . 2 6 0 . 7 4 8 0 69 1 . 2 4 3 , 8 9 2 1. 9 4 5 . 7 8 9 6. 3 6 2 . 5 7 6 73 8 73 9 BD O K . T A X A D J U S T M E N T l7 3 7 0 0 0 0 0 0 0 74 0 74 1 I N C O M E B E F O R E T A X A D J U S T M N T S 15 7 , 4 3 0 . 1 7 6 15 4 . 5 0 9 , 9 6 7 91 0 . 1 4 9 0 15 5 , 4 2 0 . 1 1 6 60 5 . 6 6 6 1.4 0 4 . 3 9 4 74 2 74 3 I N C O M E S T A T E M E N T A D J U S T M E N T S 74 4 LO N G T E R M D E B T I N T E R E S T E X P E N S E L 1 8 5 72 . 0 9 3 . 5 5 2 66 . 7 5 9 . 8 9 8 3, 4 9 6 , 4 2 3 0 70 . 2 5 6 , 3 2 2 16 2 . 7 9 8 1.6 7 4 , 4 3 2 74 5 OT H E R I N T E R E S T E X P E N S E L 1 1 5 10 , 4 1 8 . 8 2 8 9, 6 4 8 . 0 1 8 50 5 , 2 9 7 0 10 . 1 5 3 . 3 1 5 23 . 5 2 7 24 1 . 9 8 6 74 6 TO T A l IN T R E S T C H A R G E S 82 . 5 1 2 . 3 8 0 76 . 4 0 7 . 9 1 6 4. 0 0 1 , 7 2 0 0 80 , 4 0 . 6 3 7 18 6 . 3 2 6 1,9 1 6 , 4 1 8 74 7 74 8 N E T O P E R A T I N G I N C O M E B E F O R E T A X S 74 . 9 1 7 . 7 9 6 78 . 1 0 2 . 0 5 0 (3 . 0 9 1 . 5 7 1 ) 0 75 . 0 1 0 . 4 8 0 41 9 . 3 4 0 (5 1 2 . 0 2 4 ) 74 9 75 0 A L L O W A N C E F O R A F U D C L 7 4 8 10 . 2 2 1 . 1 5 7 10 . 6 5 5 . 5 9 0 0 0 10 . 6 5 5 . 5 9 0 57 . 2 1 1 9. 6 1 4 75 1 F E D E R A L I N C O M E T A X A D J U S T M E N T S L 7 4 8 (4 0 . 7 7 7 . 4 0 4 ) (4 2 . 5 1 0 . 5 7 9 ) 0 0 (4 2 , 5 1 0 . 5 7 9 ) (2 2 8 . 2 4 5 ) (3 8 . 3 5 5 ) 75 2 75 3 N E T O P E R I N C O M E B E F O R E S T A T E I N C O M E T A X E S 46 . 5 3 7 . 0 9 4 46 . 2 4 7 . 0 6 2 0 0 43 . 1 5 5 . 4 9 1 24 8 . 3 0 7 41 . 7 2 6 75 4 75 5 T O T A L S T A T E I N C O M E T A X E S ( A L L O W E D ) L 7 8 3 + 0 5 + 1 1 ; (2 . 9 0 7 , 5 6 5 ) (2 . 8 8 7 . 5 6 9 ) 0 0 (2 . 8 8 7 . 5 6 9 ) (1 5 . 5 0 4 ) (4 , 4 9 2 ) 75 6 75 7 T O T A L F E D E R A L T A X A B L E I N C O M E 49 , 4 4 4 . 6 5 9 49 . 1 3 4 . 6 3 0 0 0 49 . 1 3 4 , 6 3 0 26 3 . 8 1 0 46 , 2 1 8 75 8 75 9 FE D E R A L T A X A T 3 5 P E R C E N T 17 . 3 0 5 . 6 3 1 17 . 1 9 7 . 1 2 1 0 0 17 . 1 9 7 . 1 2 1 92 . 3 3 4 16 . 1 7 6 76 0 AD D : F I N 4 8 A D J U S T M E N T L 7 5 0 (1 2 . 7 6 2 . 3 9 5 ) ( 1 2 . 6 8 2 . 3 7 2 ) 0 0 (1 2 . 6 8 2 . 3 7 2 ) (6 8 . 0 9 3 ) (1 1 . 9 3 0 ) 76 1 PR I O R Y E A R S ' T A X A D J U S T M E N T L 7 5 0 (1 1 . 9 4 5 . 0 6 7 ) (1 1 . 8 7 0 , 1 6 9 ) 0 0 (1 1 . 8 7 0 . 1 6 9 ) (6 3 . 7 3 3 ) (1 ' 1 . 1 6 6 ) 76 2 76 3 T O T A L F E D E R A L I N C O M E T A X (7 . 4 0 1 . 8 3 1 ) (7 . 3 5 5 , 2 0 ) 0 0 (7 . 3 5 5 , 4 2 0 ) (3 9 , 4 9 2 ) (6 , 9 1 9 ) - ~ l . 9 1 _ . . I ~ - - - - - - - - - - - - - _P a g e ~ - - - - . - - - .. - - - . - - - - - - - - . - ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 . 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ ~ !f Qf ~ RE T A I L RE S A L E TR A S F E R 76 4 . . . T A S L E 1 1 . O R E G O N S T A T E I N C O M E T A X S . . . 76 5 76 6 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S . O R E G O N L 7 4 8 74 , 9 1 7 , 7 9 6 78 , 1 0 2 , 0 5 0 (3 , 0 9 1 , 5 7 1 ) 0 75 , 0 1 0 , 4 8 0 41 9 , 3 4 0 (5 1 2 , 0 2 4 ) 76 7 76 8 A L L O W A N C E F O R A F U D C L 7 6 10 , 2 2 1 , 1 5 7 10 , 6 5 5 , 5 9 0 0 0 10 , 6 5 5 , 5 9 0 57 , 2 1 1 9, 6 1 4 76 9 S T A T E I N C O M E T A X A D J U S T M E N T S L 7 8 e (4 0 , 7 7 7 , 4 0 4 ) (4 2 , 5 1 0 , 5 7 9 ) 0 0 (4 2 , 5 1 0 , 5 7 9 ) (2 2 8 , 2 4 5 ) (3 8 , 3 5 5 ) 77 0 AD D : M F G D E D U C T I O N N O T A l L O W E D L 7 8 8 1, 7 1 3 , 2 5 8 1, 7 8 6 , 0 7 7 0 0 1,7 8 6 , 0 7 7 9, 5 9 0 1, 6 1 1 77 1 77 2 T O T A L S T A T E I N C O M E T A X A D J U S T M E N T S - O R E G O N (3 0 , 2 5 7 , 4 8 5 ) (3 0 , 0 6 8 , 9 1 2 ) 0 0 (3 0 , 0 6 8 , 9 1 2 ) (1 6 1 , 4 4 4 ) (2 7 , 1 3 0 ) 77 3 77 4 I N C O M E S U B J E C T T O O R E G O N T A X 48 , 3 3 4 , 3 7 3 48 , 0 3 3 , 1 3 9 0 0 48 , 0 3 3 , 1 3 9 25 7 , 8 9 6 43 , 3 3 8 77 5 77 6 IE R C O T A X B L E I N C O M E L 7 7 6, 5 8 4 , 1 9 2 6, 5 4 3 , 1 5 7 0 0 6, 5 4 3 , 1 5 7 35 , 1 3 1 0 77 7 77 8 T O T A L S T A T E T A X A B L E I N C O M E . O R E G O N 54 , 9 1 2 , 6 6 1 54 , 5 7 6 , 2 9 6 0 0 54 , 5 7 6 , 2 9 6 29 3 , 0 2 7 43 , 3 3 8 77 9 78 0 O R E G O N T A X A T 0 , 3 P E R C E N T 16 4 , 7 3 8 16 3 , 7 2 9 0 0 16 3 , 7 2 9 87 9 13 0 78 1 LE S S : I N V E S T M E N T T A X C R E D I T L 7 0 0 0 0 0 0 0 0 0 78 2 78 3 S T A T E I N C O M E T A X A L L O W E D - O R E G O N 16 4 , 7 3 8 16 3 , 7 2 9 0 0 16 3 , 7 2 9 87 9 13 0 76 4 AD D : F I N 4 8 A D J U S T M E N T L 7 7 (3 3 , 9 2 2 ) (3 3 , 7 1 4 ) 0 0 (3 3 , 7 1 4 ) (1 8 1 ) (2 7 ) 78 5 PR I O R Y E A R S ' T A X A D J U S T M E N T L 7 8 0 (1 2 8 , 1 6 9 ) (1 2 7 , 3 8 4 ) 0 0 (1 2 7 , 3 8 4 ) (6 8 4 ) (1 0 1 ) 78 6 78 7 S T A T E I N C O M E T A X P A I D - O R E G O N 2, 6 4 7 2,6 3 1 0 0 2, 6 3 1 14 2 78 8 Pa g e 2 3 o f 3 4 5/ 1 1 2 . 8 : 2 1 A M . j Q a d j W l e d _ d s . . . ID A H O P O W E R C O M P A N Y 2 BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N - T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S D I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M IP U C OP U C PS C N RE T A I L RE S A L E TR A N S F E R 78 9 . . . T A B L E 1 2 . I D A H O S T A T E I N C O M E T A X E S ' " 79 0 79 1 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S . ID A H O L 7 4 8 74 , 9 1 7 , 7 9 6 78 , 1 0 2 , 0 5 0 (3 , 0 9 1 , 5 7 1 ) 0 ,7 5 , 0 1 0 , 4 8 0 41 9 , 3 4 0 (5 1 2 , 0 2 4 ) 79 2 79 3 A L L O W A N C E F O R A F U D C l7 9 1 10 , 2 2 1 , 1 5 7 10 , 6 5 5 , 5 9 0 0 0 10 , 6 5 5 , 5 9 0 57 , 2 1 1 0 79 4 T O T A L S T A T E I N C O M E T A X A D J U S T M E N T S . ID A H O L 7 9 (4 0 , 7 7 7 , 4 0 4 ) (4 2 , 5 1 0 , 5 7 9 ) 0 0 (4 2 . 5 1 0 , 5 7 9 ) (2 2 8 , 2 4 5 ) 0 79 5 79 6 I N C O M E S U B J E C T T O I D A H O T A X 46 , 5 6 5 , 8 3 5 46 , 2 4 7 , 0 6 2 0 0 46 , 2 4 7 , 0 6 2 24 8 , 3 0 7 70 , 4 6 7 79 7 79 8 IE R C O T A X B L E I N C O M E L 7 " 6, 5 8 4 , 1 9 2 6. 5 3 9 , 1 1 9 0 0 6, 5 3 9 , 1 1 9 35 , 1 0 9 9, 9 6 4 79 9 BO N U S D E P R E C I A T I O N A D J U S T M E N T L 7 9 (7 . 8 6 5 . 7 9 3 ) (7 . 8 1 1 , 9 4 6 ) 0 0 (7 . 8 1 1 . 9 4 6 ) (4 1 , 9 4 3 ) (1 1 , 9 0 3 ) 80 0 T O T A L S T A T E T A X B L E I N C O M E . ID A H O 45 , 2 8 4 , 2 3 4 44 , 9 7 4 , 2 3 4 0 0 44 , 9 7 4 . 2 3 4 24 1 , 4 7 3 68 , 5 2 8 80 1 80 2 I D A H O T A X A T 5 . 9 P E R C E N T 2,6 7 1 , 7 7 0 2, 6 5 3 . 4 8 0 0 0 2, 6 5 3 , 4 8 0 14 . 2 4 7 4, 0 3 80 3 LE S S : I N V E S T M E N T T A X C R E D I T L 8 0 2 5,0 7 6 , 7 0 3 5, 0 4 1 , 9 5 0 0 0 5, 0 4 1 , 9 5 0 27 , 0 7 1 7. 6 8 2 80 4 80 5 S T A T E I N C O M E T A X A L L O W E D . I D A H O (2 . 4 0 4 , 9 3 3 ) (2 , 3 8 8 , 4 7 0 ) 0 0 (2 , 3 8 8 , 4 7 0 ) (1 2 , 8 2 4 ) (3 . 6 3 9 ) 80 6 AD D : F I N 4 8 A D J U S T M E N T L 8 0 1 (6 6 7 , 1 2 7 ) (6 6 2 , 5 6 0 ) 0 0 (6 6 2 , 5 6 0 ) (3 . 5 5 7 ) (1 , 0 1 0 ) 80 7 PR I O R Y E A R S ' T A X A D J U S T M E N T L 8 0 ' (2 , 9 9 3 , 6 1 5 ) (2 , 9 7 3 , 1 2 2 ) 0 0 (2 , 9 7 3 , 1 2 2 ) (1 5 , 9 6 3 ) (4 . 5 3 0 ) 80 8 S T A T E I N C O M E T A X P A I D - I D A H O (6 , 0 6 5 , 6 7 5 ) (6 , 0 2 4 , 1 5 2 ) 0 0 (6 . 0 2 4 , 1 5 2 ) (3 2 , 3 4 4 ) (9 , 1 7 9 ) 80 9 81 0 81 1 O T H E R S T A T E I N C O M E T A X 81 2 I N C O M E S U B J E C T T O T A X 46 , 5 6 5 . 8 3 5 46 , 2 4 7 , 0 6 2 0 0 46 , 2 4 7 , 0 6 2 24 6 , 3 0 7 70 , 4 6 7 81 3 81 4 IE R C O T A X B L E I N C O M E LB 1 2 6, 5 8 4 , 1 9 2 6, 5 3 9 , 1 1 9 0 0 6.5 3 9 , 1 1 9 35 , 1 0 9 0 81 5 BO N U S D E P R E C I A T I O N A D J U S T M E N T L 8 1 2 (8 , 1 6 5 . 7 9 3 ) (8 , 1 0 9 , 8 9 3 ) 0 0 (8 , 1 0 9 , 8 9 3 ) (4 3 , 5 4 3 ) 0 81 6 T O T A L T A X B L E I N C O M E - D T H E R S T A T E S 44 , 9 8 6 , 6 2 8 44 , 6 7 6 , 2 8 8 0 0 44 , 6 7 6 , 2 8 8 23 9 , 8 7 3 70 , 4 6 7 81 7 B1 8 OT H E R T A X A T 0 , 1 P E R C E N T 44 , 9 8 7 44 , 6 7 6 0 0 44 , 6 7 6 24 0 70 81 9 AD D : F I N 4 8 A D J U S T M E N T l8 0 8 (1 1 , 3 0 7 ) (1 1 , 2 3 0 ) 0 0 (1 1 , 2 3 0 ) (6 0 ) (1 7 ) 82 0 PR I O R Y E A R S ' T A X A D J U S T M E N T L 8 0 8 (2 0 , 0 0 2 ) (1 9 , 8 6 5 ) 0 0 (1 9 , 8 6 5 ) (1 0 7 ) (3 0 ) 82 1 O T H E R S T A T E S ' I N C O M E T A X P A I D 13 , 6 7 8 13 , 5 8 2 0 0 13 , 5 8 2 73 23 -. " ' . . . . " ' . . . - - - - - - - - - - - - - _p a g e . , - - - - - - - - - - - - - - - - - - - - . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S p l C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 D E S C R I P T I O N SO U R C E SY S T E M ~ .Q f§ RE T A I L RE S A L E TR A N S f E R 82 2 . . . T A B L e 1 3 . D e v L O P M e N T O F L A B O R R e L A T e D A l l O C A T O R ' . . 82 3 S T E A M P O W E R G E N E R A T I O N 82 4 5 O D - 5 1 3 / T O T A L S T E A M G E N E R A T I O N 0'0 24 7 . 5 3 0 23 5 . 7 7 1 10 . 8 9 3 0 24 6 , 6 6 4 86 6 0 82 5 H Y D R A U L I C P O W E R G E N E R A T I O N 82 6 5 3 5 / S U P E R V I S I O N & E N G I N E E R I N G L 8 3 2 3. 9 7 6 . 5 8 7 3.7 8 7 . 1 5 1 17 5 , 4 6 3 0 3. 9 6 2 . 6 1 3 13 . 9 7 4 0 82 7 5 3 6 / W A T E R F O R P O W E R E, D 37 0 , 4 1 9 35 1 , 8 6 7 17 . 1 5 0 0 36 9 . 0 1 7 1, 4 0 2 0 82 8 5 3 7 / H Y D R A U L I C E X P E N S E S O'D 3. 9 5 4 , 7 7 9 3. 7 6 6 . 9 1 1 17 4 . 0 2 9 0 3, 9 4 0 . 9 4 0 13 . 8 3 9 0 82 9 5 3 8 / E L E C T R I C E X P E N S E S 0'0 93 3 . 6 9 9 88 9 . 3 4 4 41 . 0 8 7 0 93 0 , 4 3 2 3. 2 6 7 0 83 0 5 3 9 / M I S C E L L A N E O U S E X P E N S E S 0'0 1. 8 7 9 . 7 4 9 1. 7 9 0 , 4 5 3 82 . 7 1 8 0 1. 8 7 3 , 1 7 1 6. 5 7 8 0 83 1 5 4 0 / R E N T S 0'0 0 0 0 0 0 0 0 83 2 TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S 11 . 1 1 5 . 2 3 3 10 , 5 8 5 , 7 2 6 49 0 , 4 4 7 0 11 . 0 7 6 , 1 7 4 39 . 0 5 9 0 83 3 5 4 1 / S U P E R V I S I O N & E N G I N E E R I N G L 8 3 8 1, 5 4 7 , 8 1 8 1, 4 7 4 . 2 9 0 68 . 1 1 1 0 1. 5 4 2 , 4 0 2 5, 4 1 6 0 83 4 5 4 2 / S T R U C T U R E S 01 0 66 1 . 3 3 2 62 9 . 9 1 6 29 . 1 0 2 0 65 9 . 0 1 8 2. 3 1 4 0 83 5 4 3 / R E S E R V O I R S , D A M S & W A T E R W A Y S 01 0 36 0 . 3 3 8 34 3 . 2 2 0 15 . 8 5 7 0 35 9 . 0 7 7 1.2 6 1 0 83 S 4 / E L E C T R I C P L A N T 01 0 1, 3 4 4 . 8 7 5 1.2 8 0 . 9 8 8 59 , 1 8 1 0 1. 3 4 0 . 1 6 9 4. 7 0 6 0 83 7 5 4 5 / M I S C E U A N E O U S H Y D R U L I C P L A N T 01 0 1. 7 6 5 , 3 1 7 1. 6 8 1 . 4 5 7 77 . 6 8 2 0 1, 7 5 9 . 1 4 0 6. 1 7 7 0 83 8 TO T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S 5. 6 7 9 . 6 8 0 5, 4 0 9 . 8 7 2 24 9 . 9 3 3 0 5. 6 5 9 . 8 0 5 19 . 8 7 5 0 83 9 TO T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S 16 . 7 9 4 . 9 1 3 15 , 9 9 5 . 5 9 8 74 0 . 3 8 1 0 16 . 7 3 5 . 9 7 9 58 . 9 3 4 0 84 0 O T H E R P O W E R G E N E R A T I O N 84 1 5 4 6 / S U P E R V I S I O N & E N G I N E E R I N G L 8 4 5 30 8 , 5 3 2 29 3 , 8 7 5 13 . 5 7 7 0 30 7 . 4 5 2 1. 0 8 0 0 84 2 5 4 / G E N E R A T I N G E X P E N S E S 01 0 27 9 . 8 8 2 26 6 . 5 8 6 12 . 3 1 6 0 27 8 . 9 0 3 97 9 0 84 3 5 4 9 / M I S C E L L A N E O U S E X P E N S E S 01 0 16 2 , 4 3 6 15 4 . 7 2 0 7. 1 4 8 0 16 1 . 8 6 8 56 8 0 84 4 5 5 0 / R E N T S 01 0 0 0 0 0 0 0 0 84 5 TO T A L O T H E R P O W E R O P E R E X P E N S E S 75 0 . 8 5 0 71 5 . 1 8 2 33 . 0 4 1 0 74 8 . 2 2 3 2, 6 2 7 0 84 6 84 7 5 5 1 / S U P E R V I S I O N & E N G I N E E R I N G l8 5 1 0 0 0 0 0 0 0 84 8 5 5 2 / S T R U C T U R E S O'D 10 5 , 4 5 8 10 0 , 4 4 8 4.6 4 1 0 10 5 . 0 8 9 36 9 0 84 9 5 5 3 / G E N E R A T I N G & E L E C T R I C P L A N T 01 0 10 8 . 8 2 3 10 3 . 6 5 3 4. 7 8 9 0 10 8 , 4 4 2 38 1 0 85 0 5 5 / M I S C E L L A N E O U S E X P E N S E S Ol D 20 1 , 9 5 0 19 2 . 3 5 7 8, 8 8 7 0 20 1 , 2 4 3 70 7 0 85 1 TO T A L O T H E R P O W E R M A I N T E X P E N S E S 41 6 . 2 3 1 39 6 , 4 5 8 18 . 3 1 6 0 41 4 . 7 7 4 1, 4 5 7 0 85 2 TO T A L O T H E R P O W E R G E N E R A T I O N E X P 1. 1 6 7 . 0 8 1 1. 1 1 1 . 6 4 0 51 . 3 5 7 0 1.1 6 2 . 9 9 7 4. 0 8 4 0 85 3 5 5 5 / P U R C H A S E P O W E R El 0 0 0 0 0 85 4 5 5 / L O A D C O N T R O L & D I S P A T C H I N G E X P E N S E S O'D 0 0 0 0 0 0 0 85 5 5 5 7 / O T H E R E X P E N S E S 0'0 1, 9 1 3 . 7 0 6 1. 8 2 2 , 7 9 7 84 , 2 1 2 0 1, 9 0 7 . 0 0 9 6. 6 9 7 0 85 6 TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S 1. 9 1 3 . 7 0 6 1. 8 2 2 , 7 9 7 84 . 2 1 2 0 1. 9 0 7 . 0 0 9 6. 6 9 7 0 85 7 85 8 TO T A L P R O D U C T I O N E X P E N S E S 20 , 1 2 3 . 2 3 0 19 . 1 6 5 . 8 0 6 88 6 . 8 4 3 0 20 . 0 5 2 , 6 4 9 70 . 5 8 1 0 85 9 Pa g e 2 5 o f 3 4 Si7 / l ! 0 0 ' 0 2 \ A M . l f a d l l i e d . _ l . . . . ID A H O P O W E R C O M P A N Y ' BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S Q I C T I O N S SU M M A R Y 7 AL L O C I TO T A L 10 A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M ~ OP U C PS C N BS ~ TR A J i F E R 86 0 . . . T A S L E 1 3 . D E V E L O P M E N T D F L A O R R E L T E D A L L O C A T O R ' . . 86 1 86 2 TR A N S M I S S I O N E X P E N S E S 86 3 5 6 0 I S U P E R V I S I O N & E N G I N E E R I N G L 1 3 8 1, 5 5 8 , 7 1 2 1, 3 1 5 , 9 4 1 61 , 0 1 7 0 1, 3 7 6 , 9 5 8 4, 8 3 4 17 6 , 9 1 9 86 4 5 6 1 / L O A D D I S P A T C H I N G 01 1 2, 5 0 3 , 8 9 6 2, 1 3 8 , 5 9 2 98 , 8 0 2 0 2, 2 3 7 , 3 9 4 7, 8 5 7 25 8 . 6 4 6 86 5 6 1 S T A T I O N E X P E N S E S L 1 1 5 1, 2 5 2 , 4 1 3 1, 0 6 0 , 3 2 1 49 , 1 5 4 0 1, 1 0 9 , 4 7 5 3, 8 9 5 13 9 , 0 3 86 5 6 3 / O V E R H E A D L I N E E X P E N S E S L 1 2 1 + 1 2 6 + 1 3 38 6 , 9 9 5 32 5 . 6 4 8 15 . 1 1 1 0 34 0 , 7 5 9 1, 1 9 6 45 , 0 4 0 86 7 5 6 5 / T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E R S E1 . 0 0 0 0 0 0 0 86 5 6 6 1 M I S C E L L A N E O U S E X P E N S E S L 5 1 0 16 0 , 1 2 6 14 0 , 7 4 7 6, 6 3 8 0 14 7 , 3 8 6 53 2 12 , 2 0 8 86 9 5 6 7 / R E N T S L ' 3 8 37 31 1 0 33 0 4 87 0 TO T A L T R N S M I S S I O N O P E R A T I O N 5, 8 6 2 , 1 7 9 4, 9 8 1 , 2 8 0 23 0 , 7 2 3 0 5, 2 1 2 , 0 0 3 18 , 3 1 5 63 1 , 8 6 0 87 1 5 6 8 / S U P E R V I S I O N & E N G I N E E R I N G L ' 3 8 69 , 8 5 2 58 , 9 7 2 2, 7 3 4 0 61 , 7 0 7 21 7 7, 9 2 8 87 2 5 6 9 / S T R U C T U R E S L. 1 1 0 35 3 , 4 0 4 30 0 , 1 4 0 13 , 8 7 2 0 31 4 , 0 1 2 1, 1 0 3 38 , 2 9 0 87 3 5 7 0 I S T A T I O N E Q U I P M E N T L 1 1 5 1, 4 9 4 , 7 0 0 1, 2 6 5 , 4 4 58 , 6 6 3 0 1, 3 2 4 , 1 0 9 4, 6 4 9 16 5 , 9 4 2 87 4 5 7 1 1 O V E R H E A D L I N E S L 1 2 1 + 1 2 e + 1 3 97 8 , 4 8 3 82 3 , 3 7 2 38 , 2 0 7 0 86 1 , ! l 7 9 3, 0 2 5 11 3 , 8 7 9 87 5 5 7 3 / M I S C E L L A N E O U S P L A N T L 1 3 8 0 0 0 0 0 0 0 87 6 TO T A L T R A N S M I S S I O N M A I N T E N A N C E 2, 8 9 6 , 4 3 9 2,4 4 7 , 9 3 0 11 3 , 4 7 7 0 2,5 6 1 , 4 0 7 8, 9 9 3 32 6 , 0 3 9 87 7 TO T A L T R A N S M I S S I O N E X P E N S E S 8, 7 5 8 , 6 1 8 7,4 2 9 , 2 1 0 34 4 , 2 0 0 0 7,7 7 3 , 4 1 0 27 , 3 0 8 95 7 , 8 9 9 87 8 87 9 DI S T R I B U T I O N E X P E N E S E S 88 0 5 8 0 I S U P E R V I S I O N & E N G I N E E R I N G L , 6 e 2, 2 6 8 , 9 1 2 2, 1 2 4 , 0 8 7 13 6 , 9 4 5 0 2,2 6 1 , 0 3 2 0 7, 8 8 0 88 1 5 8 1 1 L O A D D I S P A T C H I N G DO 2, 6 3 1 , 3 4 6 2, 4 9 8 , 2 6 0 11 3 , 1 6 2 0 2, 6 1 1 , 4 2 2 0 19 , 9 2 4 88 2 5 8 2 I S T A T I O N E X P E N S E S l1 5 5 74 1 . 8 0 3 70 2 , 7 1 2 31 , 5 8 3 0 73 4 , 2 9 5 0 7, 5 0 8 68 3 5 8 / O V E R H E A D L I N E E X P E N S E S L 1 5 0 + ' 8 0 2,7 8 4 , 0 8 0 2, 5 6 6 , 8 5 8 19 7 , 1 4 3 0 2, 7 6 4 , 0 0 1 0 20 , 0 7 9 86 5 8 / U N D E R G R O U N D L I N E E X P E N S E S L 1 8 1 + 1 6 2 86 3 , 2 7 4 84 8 , 8 7 0 14 , 2 4 7 0 86 3 , 1 1 7 0 15 7 86 5 8 5 1 S T R E E T L I G H T I N G & S I G N A L S Y S T E M S L 1 6 7 57 , 9 8 4 55 , 0 6 0 2, 9 2 4 0 57 , 9 8 4 0 0 88 6 5 8 6 / M E T E R E X P E N S E S l1 6 5 3,3 6 7 , 2 4 5 3, 2 2 3 , 9 9 5 14 3 , 2 5 0 0 3, 3 6 7 , 2 4 5 0 0 88 7 5 8 7 / C U S T O M E R I N S T A L L A T I O N S E X P E N S E L ' 6 8 99 7 , 8 7 5 90 6 , 2 0 4 91 , 6 7 1 0 99 7 , 8 7 5 0 0 88 8 5 8 8 / M I S C E L L A N E O U S E X P E N S E S L 5 4 . 3, 3 3 9 , 1 9 5 3, 1 3 1 , 5 2 7 19 1 , 0 5 0 0 3, 3 2 2 , 5 7 6 0 16 , 6 1 9 88 9 5 8 9 / R E N T S L i e C l 1, 2 6 1 1, 1 8 1 76 0 1, 2 5 7 0 4 89 0 TO T A L D I S T R I B U T I O N O P E R A T I O N 17 , 0 5 2 , 9 7 5 16 , 0 5 8 , 7 5 3 92 2 , 0 5 0 0 16 , 9 8 0 , 8 0 4 0 72 , 1 7 1 -. . , " . . " - - - - - - - - - - - - - _p a g e _ 4 _ - - - . - - - - - - - . - - - - - - - - . - ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L J U B I S n i ç I I Q N S SU M M A R Y 7 AL L O C I TO T A L ID A H O OR E G O N NE V A D A TO T A L TO T A L FI R M 8 O E S C R I P T I O N ~ SY S T E M IP U C Qf ~ ii ~ TR A S F E R 89 1 . . . T A B L E 1 3 . D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' . . 89 2 89 3 89 4 5 9 0 I S U P E R V I S I O N & E N G I N E E R I N G L 1 6 0 27 0 , 3 3 8 25 3 , 0 8 2 16 , 3 1 7 0 26 9 , 3 9 9 0 93 9 89 5 5 9 1 I S T R U C T U R E S L 1 5 0 0 0 0 0 0 0 0 89 5 9 2 1 S T A T I O N E Q U I P M E N T L 1 5 5 1, 8 5 2 , 7 5 9 1, 7 5 5 . 1 2 4 78 , 8 8 2 0 1, 8 3 4 , 0 0 6 0 18 , 7 5 3 89 7 5 9 3 I O V E R H E A O L I N E S L 1 5 0 + ' 6 0 3, 8 9 4 , 6 0 9 3, 5 9 0 , 7 4 1 27 5 , 7 8 1 0 3, 8 6 6 , 5 2 1 0 28 . 0 8 8 89 8 5 9 4 I U N D E R G R O U N D L I N E S L. 1 6 1 + 1 6 2 77 8 , 2 6 9 76 5 , 2 8 3 12 , 8 4 4 0 77 8 , 1 2 7 0 14 2 89 9 5 9 5 I L I N E T R A N S F O R M E R S L 1 6 3 26 , 3 3 1 23 , 9 4 2 2, 3 8 9 0 26 , 3 3 1 0 0 90 5 9 6 1 S T R E E T L I G H T I N G & S I G N A L S Y S T E M S L 1 8 7 31 9 , 1 6 0 30 3 , 0 6 5 16 , 0 9 5 0 31 9 , 1 6 0 0 0 90 1 5 9 7 I M E T E R S L 1 6 5 57 4 , 8 7 9 55 0 , 4 2 2 24 , 4 5 7 0 57 4 , 8 7 9 0 0 90 2 5 9 8 1 M I S C E L L A N E O U S P L A T L 1 6 9 18 5 , 5 2 2 17 3 , 6 8 0 11 , 1 9 8 0 18 4 , 8 7 8 0 64 4 90 3 TO T A L D I S T R I B U T I O N M A I N T E N A N C E 7, 9 0 1 , 8 6 7 7, 4 1 5 , 3 4 1 43 7 , 9 6 1 0 7, 8 5 3 , 3 0 2 0 48 , 5 6 5 90 TO T A L D I S T R I B U T I O N E X P E N S E S 24 , 9 5 4 , 8 4 2 23 , 4 7 4 , 0 9 4 1,3 6 0 , 0 1 1 0 24 , 8 3 4 , 1 0 5 0 12 0 , 7 3 7 90 5 90 6 CU S T O M E R A C C O U N T I N G E X P E N S E S 90 7 9 0 1 1 S U P E R V I S I O N L 9 1 2 28 3 , 5 6 9 27 0 , 8 4 1 12 , 7 1 3 0 28 3 , 5 5 4 15 0 90 B 9 0 I M E T E R R E A D I N G CW 9 0 2 3, 5 9 4 , 0 6 5 3, 3 9 1 , 6 6 0 20 1 , 9 0 4 0 3, 5 9 3 , 5 6 5 50 0 0 90 9 9 0 3 I C U S T O M R R E C O R D S & C O L L E C T I O N S CW 9 0 3 5, 8 0 9 , 1 5 0 5, 5 8 9 , 4 9 3 21 9 , 6 5 7 0 5, 8 0 9 , 1 5 0 0 0 91 0 9 0 4 I U N C O L L E C T I B L E A C C O U N T S CW 0 4 0 0 0 0 0 0 0 91 1 9 0 5 I M I S C E X P E N S E S L 9 0 8 - 9 1 0 0 0 0 0 0 0 0 91 2 TO T A L C U S T O M E R A C C O U N T I N G E X P E N S E S 9, 6 8 6 , 7 8 4 9,2 5 1 , 9 9 5 43 4 , 2 7 4 0 9, 6 8 6 , 2 6 8 51 6 0 91 3 91 4 CU S T O M E R S E R V I C E S & I N F O R M A T I O N E X P E N S E S 91 5 9 0 7 I S U P E R V I S I O N L 9 1 8 24 9 , 9 3 7 24 3 . 7 9 6 6, 1 4 1 0 24 9 , 9 3 7 0 0 91 6 9 0 B I C U S T O M E R A S S I S T A N C E L 5 5 4 3, 1 0 8 . 3 3 4 3, 0 3 1 , 9 6 3 76 , 3 7 1 0 3, 1 0 8 . 3 3 4 0 0 91 7 9 0 9 1 1 N F O R M T I O N & I N S T R U C T I O N A L L 5 5 5 0 0 0 0 0 0 0 91 B 9 1 0 I M I S C E L L A N E O U S E X P E N S E S 19 1 8 + 9 1 7 47 9 , 9 2 7 46 8 , 1 3 5 11 . 7 9 2 0 47 9 , 9 2 7 0 0 91 9 TO T A L C U S T S E R V & I N F O R M A T N E X P E N S E S 3, 8 3 8 , 1 9 8 3, 7 4 3 , 8 9 4 94 , 3 0 4 0 3,8 3 8 , 1 9 8 0 0 92 0 92 1 SA L E S E X P E N S E S 92 2 9 1 2 1 D E M O & S E L L I N G E X P E N S E S L 5 6 0 0 0 0 0 0 0 0 92 3 TO T A L S A L E S E X P E N S E S 0 0 0 0 0 0 0 Pa g e 2 7 o f 34 S/ 7 t i 9 1 : 2 1 A M . j I c t s l i i l . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E O R E G O N P U B L I C U T I L I T Y C O M M I S S I O N . T Y P E 1 & 1 1 JU R I S D I C T I O N A L S E P A R A T I O N S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 5 6 RE T A I L JU R I S p l C T I O N S SU M M A R Y 7 AL L O C I TO T A L ID A H O OR E G O N NE V A O A TO T A L TO T A L FI R M 8 D E S C R I P T I O N SO U R C E SY S T E M !. OP U C f§ RE T A I L ~ TR A N S F E R 92 4 . . . T A B L E 1 3 . D E V E L O P M E N T O F L A B O R R E L T E D A L L O C A T O R . . . 92 5 92 6 AD M I N I S T R A T N E & G E N E R A L E X P E N S E S 92 7 9 2 0 I A D M I N I S T R A T I V E & G E N E R A L S A L A R I E S PT D C A 34 , 8 8 0 , 5 7 2 32 , 6 5 5 , 7 1 0 1,6 1 5 , 3 7 8 0 34 , 2 7 1 , 0 8 8 50 , 9 5 5 55 8 , 5 2 9 92 8 9 2 1 1 O F F I C E S U P P L I E S PT O C A S 21 1 . 2 7 2 19 7 , 7 9 6 9, 7 8 4 0 20 7 , 5 8 0 30 9 3,3 8 3 92 9 9 2 2 / A D M I N & G E N E R A L E X P E N S E S T R A N S F E R R E D . C R SU B E X 0 0 0 0 0 0 0 93 0 9 2 3 / O U T S I D E S E R V I C E S PT O C A S 0 0 0 0 0 0 0 93 1 9 2 4 1 P R O P E R T Y I N S U R A N C E 93 PR O D U C T I O N . S T E A M LO S 0 0 0 0 0 0 0 93 AL L R I S K & M I S C E L L A N E O U S Pl 0 1 P 15 9 , 4 9 2 14 7 , 6 6 9 7, 7 3 9 0 15 5 , 4 0 8 35 9 3, 7 2 5 93 4 TO T A L A C C O U N T 9 2 4 93 5 93 6 9 2 5 I IN J U R I E S & D A M A G E S LA O R 10 9 , 9 5 7 10 2 , 9 3 3 5, 0 9 5 0 10 8 . 0 2 7 16 1 1, 7 6 8 93 7 9 2 6 1 E M P L O Y E E P E N S I O N S & B E N E F I T S LA O R 0 0 0 0 0 0 0 93 8 9 2 7 I F R A N C H I S E R E Q U I R E M E N T S CI D A 0 0 0 0 0 0 0 93 9 9 2 8 / R E G U L A T O R Y C O M M I S S I O N E X P E N S E S 94 0 FE R C A D I N A S S E S S M E N T S L 1 1 5 0 0 0 0 0 0 0 94 1 FE R C R A T E C A S E E X P E N S E RE S R E 0 0 0 0 0 0 0 94 2 SE C E X P E N S E S l1 1 5 0 0 0 0 0 0 0 94 3 ID A H O P U C - R A T E C A S E el O A 0 0 0 0 0 0 0 94 4 . O T H E R CI D A 0 0 0 0 0 0 0 94 5 OR E G O N P U C . R A T E C A S E CO D A 0 0 0 0 0 0 0 94 6 -O T H E R CO 0 0 0 0 0 0 0 94 7 NE V A D A P S C . R A T E C A S E CN D A 0 0 0 0 0 0 0 94 8 -O T H E R ' CN D A 0 0 0 0 0 0 0 94 9 TO T A L A C C O U N T 9 2 8 95 0 95 1 9 2 9 / D U P L I C A T E C H A R G E S SU S E X 0 0 0 0 0 0 0 95 2 9 3 0 , 1 / G E N E R A L A D V E R T I S I N G RE L A S 0 0 0 0 0 0 0 95 3 9 3 Q , I M I S C E L L A N E O U S E X P E N S E S PT C A S 14 6 , 5 1 2 13 7 , 1 6 7 6, 7 8 5 0 14 3 , 9 5 2 21 4 2, 3 4 6 95 9 3 1 1 R E N T S L 1 8 3 0 0 0 0 0 0 0 95 5 9 3 5 / G E N E R A L P L A N T M A I N T E N A N C E P3 C O I l 97 3 , 2 7 5 90 1 . 1 2 5 47 , 2 2 7 0 94 8 . 3 5 2 2, 1 9 1 22 . 7 3 2 95 6 TO T A L A D M I N & G E N E R A L E X P E N S E S 36 , 4 8 1 , 0 8 0 34 , 1 4 2 , 4 0 0 1, 6 9 2 . 0 0 8 0 35 , 8 3 4 , 4 0 8 54 , 1 8 9 59 2 , 4 8 3 95 7 TO T A L O P E R & M A I N T E X P E N S E S 10 3 , 8 4 2 , 7 5 2 97 , 2 0 7 , 3 9 9 4, 8 1 1 , 6 4 0 0 10 2 , 0 1 9 . 0 3 9 15 2 , 5 9 4 1, 6 7 1 , 1 1 9 95 8 95 9 TO T A L L A B O R . 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' 2, 3 9 0 , 2 7 5 0 36 , 4 9 4 0 36 , 4 9 4 0 2, 3 5 3 , 7 8 1 98 6 35 4 . T O W E R S & F I X T U R E S OA 3 5 4 18 6 . 6 1 6 0 0 0 0 0 18 6 . 6 1 6 98 7 35 5 - P O L E S & F I X T R E S 0A 3 5 5 2. 9 9 5 , 3 9 2 1, 5 6 7 33 . 2 3 0 0 34 , 7 9 7 0 2. 9 6 0 , 5 9 5 98 35 W V E R H E A D C O N D U C T O R S & D E V I C E S DA 3 5 2, 1 4 9 , 8 0 3 1. 8 2 5 28 , 8 5 3 0 30 , 6 7 8 0 2,1 1 9 . 1 2 5 98 9 35 9 - R O A D S & T R A I L S 0A 5 0 14 , 9 8 6 0 0 0 0 0 14 , 9 8 6 99 0 36 L A N D & L A N D R I G H T S DA 3 2. 9 5 3 51 0 0 51 0 2, 9 0 2 99 1 36 1 . S T R U C T U R E S & I M P R O V E M E N T S 0'' ' ' 27 1 , 0 6 0 19 9 . 0 3 7 0 0 19 9 , 0 3 7 0 72 . 0 2 3 99 36 2 - 5 T A T I O N E a U I P M E N T 0'3 8 1. 5 7 5 , 2 3 3 1, 1 6 1 , 5 4 6 0 0 1,1 6 1 . 5 4 6 0 41 3 , 6 8 7 99 36 - P O L E S , T O W E R S & F I X T U R E S DA 3 8 20 6 . 7 3 9 , 1 8 1 18 9 , 7 1 0 . 1 2 6 15 , 5 4 5 , 1 0 1 0 20 5 , 2 5 5 . 2 2 7 0 1. 4 8 3 . 9 5 4 99 36 5 - V E R H E A D C O N D U C T O R S & D E V I C E S DA " . 10 9 . 3 8 7 , 1 1 4 10 1 , 7 5 1 , 1 2 7 6, 8 4 0 , 0 6 7 0 10 8 . 5 9 1 , 1 9 4 0 79 5 , 9 2 0 99 36 B - U N D E R G R O U N D C O N D U I T DA O 46 , 8 8 3 . 5 8 3 46 , 2 2 5 . 7 2 3 65 7 . 8 6 0 0 46 . 8 8 3 . 5 8 3 0 0 99 36 7 . U N D E R G R O U N D C O N D U C T O R & D E V I C E S DA 7 17 4 , 8 0 1 , 7 6 6 17 1 , 7 6 0 . 7 3 5 3, 0 0 0 , 6 3 9 0 17 4 , 7 6 1 . 3 7 4 0 40 , 3 9 2 99 7 36 8 - L I N E T R N S F O R M E R S DA O 36 6 , 9 7 5 , 4 4 33 3 . 6 8 3 . 3 2 0 33 , 2 9 2 , 1 2 6 0 36 6 , 9 7 5 , 4 4 0 0 99 37 1 . 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THE OREGON PUBLIC UTILITY COMMISSION FOR THE 12 MONTHS ENDING DECEMBER 31, 2008 MAY 2009 I Ii. I I I I I II. I I I I I I Ii. I TABLE OF CONTENTS Page No. ELECTRIC PLANT -IN-SERVICE Electric Plant-In-Service for the Thirteen Months Ended 12/31/08 ............................................................1-4 Transmission Investment by Subfunction.................................................................................................5-10 Distribution Investment of Subfunction..................................................................... ............................. .11-14 Allocated Oregon - Plant-In-Service ... .... ........................................ ............... ............... ..............................15 ACCUMULATED DEPRECIATION & AMORTIZATION Accumulated Depreciation & Amortization for the 13 Months Ended 12/31/08 ............. ....................... .16-19 Accumulated Depreciation - Annualizing Adjustment.................................................................................20 Allocated Oregon - Accumulated Depreciation ..................................................................................... .....21 Accumulated Amortization - Annualizing Adjustment.................................................................................22 Allocated Ore~on - Accumulated Amortization...........................................................................................23 OTHER RATE BASE ITEMS Allocated Oregon Customer Advances for Construction..............................................,..............................24 Allocated Oregon - Accumulated Deferred Income Tax.............................................................................25 Calculation of Required Fuel Inventory .......................................................................................................26 Allocated Oregon - Required Fuel Inventory ..............................................................................................27 Allocated Oregon - Materials & Supplies................................................ ................................... .................28 Allocated Oregon - Prepaid Items ............... .......... ..................................................................... .... ............29 Allocated Oregon - Working Cash Allowance ............................................................................................30 Allocated Oregon -Investment in Conservation.........................................................................................31 Allocated Oregon - IERCO Rate Base ..................................... ............ ........................... .................. ......... 32 OPERATING REVENUES Actual Revenues ....................................................................................................................................33-38 Proformed Normalized Revenues ..........................................................................................................39-44 Actual kWh Sales........................... ............................................... ....................................................... ..45-50 Normalized kWh Sales ...........................................................................................................................51-56 Normalized Surplus Sales Revenue............................................................................................................57 Other Operating Revenue - Account #415 ................................................................................................. 58 Allocated Oregon - Operating Revenues..................................................................................... ............... 59 .OPERATING EXPENSES Other Operating Expenses - Account #416................................ ......... ................................................ .......60 O&M Adjustments...................................................................................................................................61-74 Allocated Oregon - O&M........................................................................................................................75-76 Depreciation Expense Adjustment..... ........... ...................... ........................................................................ 77 Allocated Oregon - Depreciation Expense............................... ..... ............................................................. 78 Amortization Expense Adjustment..... ............ ............. ................................................................................ 79 Allocated Oregon - Amortization Expense. ................................ ............... ............... ...................................80 Taxes Other than Income Tax - Adjustments........................................................................................81-82 Allocated Oregon - Taxes Other than Income Tax.....................................................................................83 Regulatory Debits I Credits Adjustments.. .......... .......... .............. ... ............... ..... ......... .................................84 Allocated Oregon - Regulatory Debits I Credits ................ .......... ..... ....................................................... ... 85 Interest Expense Synchronization............ ............................... ... ................................................................. 86 Allocated Oregon - Interest Expense....................................... ......................... ................................ .......... 87 Income Tax Analysis ...................................................................................................................................88 Allocated Oregon -IERCO Operating Income ...........................................................................................89 .ALLOCATION FACTORS Payroll Expense by FERC Account........................................................................................................90-93 Development of Actual Energy-Related Alloction Factors ........................................................................94 ( Development of Normalized Energy-Related Allocation Factors ...... ................ ................. ........ ... ..... .... ..... 95 Development of Actual Demand Related Allocation Factors ......................................................................96 Development of Adjusted Demand Related Allocation Factors... ............................................................... 97 . 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D a m s , W a t e r a y s Wa t e i h e . T u r i n e . G e n t o Ac o E l e r i c E q u i Mis P o w e r P l a n t E q u i m e n t Ro a s . R a i l r o a d s a n d B r i g e s 33 4 33 33 8 TO T A L H Y D R O P R O D U C T I O N P L A $2 7 , 1 3 1 . 8 7 8 . 9 9 $1 4 5 , 3 4 9 , 4 4 7 , 8 4 $2 4 6 , 0 5 7 , 9 0 , 8 7 $1 8 7 , 8 5 5 , 9 3 3 , 2 5 $3 7 . 5 7 3 , 4 8 9 , 0 4 $1 6 , 2 8 6 , 7 2 8 , 4 6 $7 , 4 9 2 , 6 8 4 , 9 8 88 , 7 5 0 , 0 8 6 3 $2 7 , 1 3 1 . 8 7 6 . 9 9 $1 4 5 , 8 7 3 , 1 9 2 , 5 6 $2 4 8 . 0 5 , 0 7 5 , 7 3 $1 8 7 , 7 8 7 . 4 4 2 . 6 3 $3 7 . 8 7 2 , 2 6 2 , 1 1 $1 6 , 8 9 , 8 6 8 , 3 5 $7 . 4 9 2 , 6 8 4 , 9 8 88 , 9 0 l , 2 0 3 , 5 $2 7 , 1 5 3 , 8 3 2 4 $1 4 5 , 6 2 8 , 7 1 0 , 5 1 $2 4 8 , 7 7 0 , 2 7 7 5 0 $1 6 7 , 7 2 1 , 3 1 3 , 0 1 $3 7 , 8 4 7 . 5 7 8 , 8 9 $1 6 , 7 4 5 . 8 7 8 , 5 8 $7 , 4 9 2 , 8 6 , 9 6 87 1 . 5 5 8 , 2 7 8 . 7 1 $2 7 , 1 5 3 , 8 3 5 , 2 4 $1 4 5 , 8 8 1 , 3 1 0 , 1 1 $2 4 8 , 8 1 1 , 4 5 1 , 8 1 $1 8 8 , 5 1 3 , 8 7 8 , 2 $3 8 , 3 7 9 , 6 1 0 . 0 3 $1 6 , 7 7 6 , 8 4 1 , 3 5 $7 , 4 9 2 , 8 8 4 . 9 6 67 0 , 9 8 9 , 2 1 0 . 4 $2 7 , 1 5 9 , 5 1 1 . 8 5 $1 4 5 , 9 1 3 , 1 0 9 , 9 5 $2 4 8 , 9 6 9 , 2 5 4 , 8 0 $1 8 8 , 5 7 2 , 2 3 5 , 3 0 $4 0 , 4 5 1 , 7 9 3 . 3 0 $1 6 , 8 7 2 , 4 7 2 . 8 8 $7 , 4 9 2 , 6 8 4 , 9 6 87 3 , 4 3 1 , 0 6 . 8 4 $2 7 , 1 5 9 , 5 1 1 . 8 5 $1 4 8 , 1 2 0 , 8 6 8 . 9 5 $2 4 9 , 0 9 , 3 1 3 . 1 6 $1 8 6 , 6 7 9 , 4 1 1 . 7 0 $4 0 , 4 5 7 , 8 7 1 6 2 $1 6 , 9 1 4 , 8 9 1 . 3 5 $7 , 4 9 2 , 6 8 4 , 9 6 87 3 , 9 2 1 , 3 5 3 , 1 $2 7 , 2 5 3 , 5 9 4 . 7 3 $1 4 8 , 2 3 0 , 7 9 8 , 1 1 $2 4 8 , 9 8 1 , 6 8 4 , 2 2 $1 6 8 , 1 4 4 , 4 0 , 0 2 $3 8 , 9 0 1 , 9 0 . 5 7 $1 6 , 9 5 1 , 1 1 2 , 2 0 $7 , 4 9 2 , 6 8 4 , 9 6 67 3 , 9 5 8 , 1 8 7 , 8 3 $2 7 , 2 5 3 , 5 9 4 , 7 3 $1 4 6 , 4 7 3 , 1 4 2 , 9 7 $2 4 8 , 9 6 7 , 5 0 7 . 9 6 $1 8 8 , 1 5 2 , 5 0 8 , 7 7 53 6 , 9 5 , 8 7 9 . 3 1 $1 6 , 9 7 4 , 6 3 3 . 7 3 $7 , 4 9 2 , 8 8 4 , 9 8 87 4 , 2 9 0 , 9 5 2 . 4 5 34 0 34 1 La n d . n d L a n d R i g h t St N c t a n d I m p r o v e e n Fu e H o l e r , P r o u c , A e c 34 2 34 34 34 Pr i e M o v e Ge n t o r s Ac c r y E 1 a c E q u l e n Mi s P o w P l l n t E q u i p m e n t 34 8 TO T A L O T H E R P R O D U C T O N P L A N T $4 0 2 , 7 4 5 , 3 9 $5 , 7 8 5 , 9 4 7 , 7 4 $3 , 7 6 5 , 6 8 9 , 6 9 $4 3 , 5 9 7 , 3 9 2 , 9 3 $3 8 , 6 8 2 , 3 3 3 , 7 0 $1 4 , 0 5 5 , 8 4 7 , 1 0 $2 , 2 5 8 , 2 2 6 , 1 10 8 . 5 2 7 , 9 6 . 9 6 54 0 2 , 7 4 5 , 3 9 $5 , 7 6 5 , 9 4 7 . 7 4 $3 , 7 6 5 , 6 8 9 , 8 9 $4 3 , 5 9 7 , 3 9 2 , 9 3 $3 6 , 6 6 2 , 3 3 3 , 7 0 $1 4 , 0 8 9 , 9 5 9 , 2 6 $2 , 2 6 2 , 6 0 , 9 6 10 6 , 5 6 8 7 6 . 9 $4 0 2 , 7 4 5 . 3 9 $5 , 7 8 5 , 5 3 6 , 6 1 $3 , 7 6 5 , 6 8 9 , 6 9 $4 3 , 5 9 7 , 3 9 2 , 3 $3 6 , 6 U , 3 3 3 . 7 0 $1 4 , 0 5 5 , 8 4 7 , 1 0 $2 , 2 6 2 , 6 0 9 , 9 8 10 6 . 5 5 1 , 9 5 5 . 4 $4 0 2 , 7 4 5 . 3 9 $1 0 , 2 1 0 , 9 7 7 , 5 9 $5 , 2 7 5 , 8 5 1 , 0 6 $7 3 , 9 4 1 , 6 8 0 , 6 6 $5 0 , 5 8 9 , 2 5 2 . 3 4 $1 7 , 0 9 2 , 3 8 4 , 8 3 $3 , 7 2 8 , 9 9 6 , 5 4 18 1 , 2 1 . 8 7 0 2 1 $4 0 2 , 7 4 5 , 3 9 $1 0 , 3 5 1 , 8 8 2 , 6 4 $5 , 3 2 , 9 6 , 5 1 $7 4 , 9 3 9 , 8 5 0 , 1 2 $5 1 , 0 0 2 , 8 8 5 , 9 8 $1 6 , 5 1 9 , 0 7 2 , 2 9 $3 , 5 1 1 , 8 4 8 , 7 18 2 , 1 3 8 , 8 2 8 . 8 0 $4 0 2 , 7 4 5 , 3 9 $1 0 , 3 1 6 , 2 1 1 , 2 $S , 3 1 1 ,0 5 6 , 4 5 $8 9 , 5 4 8 , 7 8 9 , 5 6 $3 6 , 0 5 8 , 3 3 4 , 4 0 $1 7 , 0 3 7 , 9 2 7 , 0 5 $3 , 5 8 8 , 2 6 5 . 5 5 16 2 , 2 1 , : n 9 . 5 2 $4 0 2 , 7 4 5 , 3 9 $1 0 , 3 5 , 4 2 0 , 3 4 $5 , 3 1 3 , 5 4 , 2 5 $9 0 , 5 8 7 , 6 6 , 0 6 $3 8 , 0 8 1 , 2 2 0 , S 7 $1 7 , 0 4 , 8 3 3 , 4 5 $3 , 6 1 9 , 6 6 1 , 9 16 3 . 4 3 , 1 1 2 . 0 5 $4 0 2 , 7 4 5 . 3 9 $1 0 , 3 5 9 , 9 7 3 . 9 4 $5 , 3 1 4 , 7 8 6 , 4 1 $9 0 , 6 8 2 , 8 0 9 , 2 5 $3 6 , 0 9 , 6 5 2 . 2 6 $1 7 , 0 4 8 , 7 6 3 , 7 1 $3 , 8 0 0 , 6 0 8 , 7 9 16 3 , 5 0 , 3 5 8 . 7 5 La n d a n d L a n d R i g h t 35 0 36 2 St r u r e a n d I m p r o v e m e n t St t i n E q u i e n To w e r a n d F i x u r e 35 3 35 4 35 Po l e a n d F i x r e Ov e d C o n d u c , O e l l 35 9 R o a d s a n d T f 8 i l s TO T A L . T R A N S M I S O N P L A N T 35 $3 1 , 0 9 4 , 2 8 9 , 9 6 $4 0 , 2 5 4 , 2 9 5 , 2 6 $2 6 2 ; 9 7 7 , 9 1 1 . 4 0 $1 2 1 , 7 4 1 , 8 9 7 , 1 $8 8 , 3 6 0 , 8 6 5 , 1 3 $1 3 9 , 8 5 , 1 3 4 , 0 9 $3 1 8 , 3 5 1 , 0 6 66 3 1 1 , 5 2 4 . 1 $3 1 , 0 9 , 5 9 4 . 1 3 $4 0 , 4 7 9 , 2 8 6 , 8 1 $2 6 6 , 4 2 2 , 4 4 2 . 3 2 $1 2 3 , 4 9 2 , 0 8 5 , 1 3 $8 8 , 3 6 3 , 0 6 6 2 4 $1 4 1 , 3 0 9 , 6 3 1 . 7 7 $3 1 8 , 3 5 1 , 0 6 88 1 , 4 , 4 3 9 . 4 8 $3 1 , 2 8 8 , 2 0 2 , 4 7 $4 0 , 7 3 0 , 7 4 1 , 5 1 $2 6 6 , 5 9 4 , 9 8 9 . 9 1 $1 2 3 , 4 8 0 , 6 4 , 4 2 $8 6 , 4 2 3 , 7 3 0 , 7 $1 4 1 , 2 8 4 , 4 7 3 , 2 2 $3 1 8 , 3 5 1 , 0 8 69 2 . 1 2 1 , 1 3 8 . 6 $3 1 , 2 9 7 , 4 1 5 . 0 2 $4 0 , 7 6 2 , 1 3 3 , 7 2 $2 6 8 , 0 3 2 , 3 0 8 , 9 5 $1 2 3 , 6 0 , 7 6 1 3 3 $8 6 , 8 4 0 , 1 2 9 , 0 7 $1 4 2 , 5 7 7 , 2 6 7 , 6 5 $3 1 8 , 3 5 1 , 0 8 69 5 , 4 5 3 , 3 8 7 . 0 0 $3 2 , 1 8 1 , 2 8 5 , 1 6 $4 1 , 0 5 0 , 8 4 2 , 5 1 $2 6 7 . 6 1 1 , 9 8 8 . 2 1 $1 2 3 , 2 9 6 , 1 6 1 , 0 4 $8 8 , 1 1 1 , 3 4 9 , 2 $1 4 3 , 1 7 0 , 4 2 9 , 2 8 $3 1 8 , 3 5 1 , 0 8 69 , 6 2 0 , 4 . 4 $3 1 , 9 6 1 , 7 5 3 , 8 4 54 1 , 1 1 4 , 2 2 7 , 2 $2 6 8 . 6 0 , 4 9 9 . 7 5 $1 2 4 , 4 1 9 , 3 4 . 3 7 $6 9 , 3 6 1 , 7 8 3 , 1 6 $1 4 3 , 2 8 6 , 4 4 7 . 4 5 $3 1 8 , 3 5 1 . 0 6 69 , O l 4 0 8 . 8 5 $3 1 , 9 6 5 , 1 9 9 , 5 8 54 1 , 1 6 6 , 4 0 3 , 1 3 $2 7 5 , 3 8 . 0 1 4 . 0 7 $1 2 4 , 9 6 , 5 2 8 , 3 $8 9 , 4 1 6 , 1 6 8 , 3 4 $1 4 4 , 3 5 6 , 1 9 3 , 9 6 $3 1 8 , 3 5 1 , 0 6 70 7 , 5 6 , 8 5 . 8 7 $3 2 , 0 6 3 , 7 0 2 , 5 1 $4 1 , 1 7 1 , 8 9 4 , 9 0 52 7 5 , 4 7 5 . 0 8 6 . 2 0 $1 2 5 , 0 4 9 , 4 8 4 , 4 5 $8 9 , 7 4 6 , 8 6 . 3 0 $1 4 4 , $ 5 , 1 1 1 , 5 9 $3 1 8 , 3 5 1 , 0 8 70 , 3 7 9 , 4 7 8 . 1 - - - . . ~mN- - Ac n t Ac n t D u c r l p t o n Ba l a c e 36 0 L a n d a n d L a n d R i g h t 36 1 S t r u u r a n d i m p r o v e m e n 36 S t a t i o n E q u i p m e n t TO T A L S U B S T A T I O N e Q U I P N T 36 P o l e s , T o w e r s a n d F i x u r e 38 O w r d C o r a , D e 38 6 U n d e r g r o u n d C o u i 36 1 U n d e r g r o u n C o u c o r , D e v 36 8 L i n T r a n s o r m t n 36 S e r 31 0 M e 31 1 I n s l l t i n s , C U O P n i l s 31 3 S t r L i g l i l n g , S i g l S y s m TO T A L D I S T R I B U T I O N U N E S 36 9 L a n d a n d L a n d R i g h t 39 0 S t r c t u r a n d I m p r o e n 39 1 O f F u m ~ u r e E q u i e n 39 2 T r a n s r t t i o E q u i m e n 39 3 S t o r e E q u i p m e n 39 4 T o o l s , S h o , G a i a g e E q u i p m e n 39 5 L a b o r a o r y E q u i p m e n t 39 P o w e r O p a t e d E q u i e n 39 7 C o u n i c t i n E q u m e n 39 B M i s l l a n e u s E q u i p m e n TO T A L G E N E R A L E Q U I P M E N T P L A SU B T O T A L W I O A R O 30 0 N O N U T I L I T Y A C C O U N T 1 2 1 31 1 A s R e t C o S t e a m P r o 37 4 A a s R a i l t e n C o . 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4 , 1 2 8 , 1 8 4 , 1 4 $ 4 , 1 3 3 , 2 9 2 , 9 0 $ 4 , 1 3 1 , 8 6 , 5 0 99 1 . 4 , 4 2 6 . 6 1 , 0 0 1 , 1 7 2 , 7 1 2 . 2 l , 0 0 , 1 1 l 1 8 5 . 9 1 , 0 1 1 , 7 2 0 , 5 4 1 , 1 6 1 , 0 1 3 , 8 4 1 1 1 . 3 1 , 0 1 7 , 8 8 8 , 3 8 5 . 7 1 , 0 2 3 , 6 4 1 . _ . 1 3 l , 0 ¡ , 8 1 9 , 6 1 m $8 , 8 1 3 , 1 2 9 , 1 4 $ 1 0 , 1 9 6 , 6 9 4 , 9 5 $ 1 0 , 6 0 1 , 9 9 . 3 3 $ 1 0 , 8 6 2 , 1 6 6 , 3 4 $ 1 0 , 8 1 4 , 1 4 4 , 1 4 $ 1 0 , 6 8 3 , 1 2 2 , 1 0 $ 1 0 , 8 8 3 , 1 2 2 , 1 0 $6 8 , 1 9 1 , 6 n o o $ 6 9 , 2 8 1 , 5 4 8 , 1 $ 8 9 , 3 3 6 , 1 2 3 . 2 $ 8 9 , 5 1 1 , 0 8 , 6 3 $ 6 9 , 1 3 2 , 8 4 1 , 9 $ 6 9 , 1 6 2 , 1 8 3 , 1 5 $ 1 0 , 1 1 1 , 3 6 , 0 9 $3 8 , 1 9 5 , 1 8 2 , 1 1 $ 4 1 , 2 9 1 , 1 0 0 , 3 3 $ 4 3 , 2 9 1 , 2 3 1 , 3 1 $ 4 3 , 5 4 6 , 6 2 0 . 3 4 $ 4 4 , 6 0 0 , 0 1 5 , 2 8 $ 4 5 , 3 2 3 , 2 3 3 , 1 8 $ 4 8 , 8 5 3 , 9 2 0 , 4 1 $5 1 , 2 5 6 , 7 7 5 , 2 8 $ 5 8 , 1 0 3 , 4 1 8 , 1 8 $ 5 8 , 1 2 9 , 2 4 9 , 3 1 $ 5 1 , 3 0 8 , 8 9 4 , 3 4 $ 5 8 , 2 8 5 , 1 9 4 , 9 2 $ 5 8 , 2 8 5 , 3 9 0 , 8 1 $ 5 6 , 5 9 9 , 8 9 1 , 1 0 $1 , 0 7 4 , 8 1 8 , 0 9 $ 1 , 0 1 4 , 8 1 8 . 0 9 $ 1 , 0 1 2 , 5 6 2 . 9 8 $ 1 , 0 8 1 , 9 3 2 , 5 3 $ 1 , 0 8 7 , 9 3 , 5 3 $ 1 , 0 8 1 , 9 3 2 , 5 3 $ 1 , 0 8 1 , 9 3 2 , 5 3 $4 , 4 1 0 , 2 2 1 , 0 $ 4 , 4 3 8 , 4 5 9 , 9 5 $ 4 , 5 2 0 , O I 1 , 6 $ 4 , 5 8 0 , 4 3 1 , 2 9 $ 4 , 8 0 , 2 5 1 , 3 5 $ 4 , 8 2 , 4 n 9 8 $ 4 , 6 2 2 , 4 1 7 9 8 $1 0 , 2 3 2 , 4 1 8 , 6 2 $ 1 0 , 2 4 0 , 2 4 8 , 7 2 $ 1 0 , 2 4 0 , 2 4 8 , 1 2 $ 1 0 , 6 3 , 4 8 4 , 2 8 $ 1 0 , 6 3 0 , 6 6 , 5 9 $ 1 0 , 9 2 5 , 8 9 0 , 5 3 $ 1 0 , 9 1 1 , 3 0 5 , 1 0 $8 , 1 0 9 , 9 8 4 , 0 5 $ 6 , 7 7 4 , 3 1 1 , 3 1 $ 8 , 7 7 5 , 1 6 3 , 5 0 $ 8 , 6 8 8 , 3 2 9 , 5 5 $ 8 , 1 8 , 0 1 1 , 4 1 $ 8 , 8 1 8 , 0 1 1 , 4 1 $ 8 , 5 1 1 , 1 3 0 , 1 1 $2 5 , 8 9 3 , 1 3 6 . 1 5 $ 2 5 , 8 9 7 , 1 8 1 , 3 1 $ 2 6 , 0 6 8 , 0 3 4 , 6 2 $ 2 8 , 1 1 6 , 0 8 8 , 0 4 $ 2 8 , 1 0 5 , 2 0 2 . 2 4 $ 2 8 , 3 0 6 , 4 5 1 , 8 2 $ 2 6 , 3 2 9 , 4 8 , 1 8 $3 , 0 2 6 , 0 5 8 , 3 3 $ 3 , 6 8 8 , 4 0 8 . 3 9 $ 3 , 8 6 8 , 2 3 3 , 5 4 $ 3 , 8 9 0 , 5 4 2 , 0 1 $ 3 , 8 1 7 , 9 0 1 , 2 1 $ 3 , 6 9 4 , 8 5 2 , 3 3 $ 3 , 7 7 4 , 4 6 9 , 1 1 22 8 , , 6 4 7 . 5 5 2 3 3 , 5 8 4 l l l U O 2 3 5 , 9 2 4 . 5 8 , 8 3 2 3 8 , 2 8 3 , 3 5 3 , 1 2 3 6 , 2 5 1 , 3 8 2 . 2 2 3 9 , 5 2 9 , 9 4 7 . 1 6 2 4 2 , 3 3 1 , 7 0 3 . 3 $1 0 , 9 4 7 , 5 4 . 2 0 $1 0 , 5 5 , 4 8 4 , 0 0 $4 6 , 4 9 8 , 1 4 1 , 0 1 55 1 , 8 6 , 1 8 5 , 9 6 $1 , 0 9 1 , 1 4 0 . 9 0 $4 , 1 6 2 , 3 3 4 . 1 8 $1 0 , 9 8 1 , 0 8 1 , 8 $8 , 5 1 1 , 1 3 0 . 1 1 52 6 , 9 1 4 , 1 1 9 , 9 9 $3 , 8 3 9 , 8 8 . 0 1 24 3 , 0 2 9 , 4 1 4 . 0 $3 , 1 9 1 , 8 0 3 , 2 1 1 . 4 3 $3 , 1 8 9 , 3 3 6 , 8 9 1 , 0 4 $3 , 8 0 1 , 8 6 9 , 1 9 8 , 5 3 $3 , 8 8 , 8 5 , 5 1 2 , 6 1 $3 , 8 1 5 , 0 7 7 , 2 9 8 , 3 3 $3 , 8 8 8 , 8 7 7 , 9 8 3 , 3 5 $3 , 9 1 8 , 8 8 2 , 6 2 9 . 1 0 $3 , 9 2 , 2 3 4 , 1 6 2 , 8 8 $0 . 0 0 $4 , 1 3 1 , 2 3 6 , 2 5 $2 5 9 , 2 6 3 , 9~ $0 , 0 0 $4 , 1 3 1 , 2 3 6 . 2 5 $2 5 9 , 2 6 3 , 6 9-4.9 9 0 , 4 9 9 . 4 $0 . 0 0 $4 , 7 3 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"'~(im w - - - - -Au U l I 2 0 0 Ba l a n c - - -. Oc t o b e r 2 0 0 1 Ba l n c .. No v m b e r 2 0 0 8 Ba l a n c e - - - - - To t l 1 3 - o n t h A v e r a g e Ac u n t A c c o u n t O u c r l p l o n 30 1 Q , n l z t l n 30 2 F r a n c h a n d C o n s n t 30 3 M i s l a n e u s I n t n g i b l e P l a n t TO T A L I N T A N G I B L E P L A N T 31 0 31 1 31 2 31 4 La n d a n d L a n d R i g h t 31 6 M i s P o w e r P l a n t E q u i e n t TO T A L S T E A P R O D U C T I O N P L A N T 31 5 St r u r e a n d I m p l O v e e n Bo i l e P l a n t E q u i m e n Tu r b e n e r a o r U n i t Ac c e s r y e i E q u i p m e n 33 0 33 1 33 2 33 3 33 4 33 5 33 6 La n d a n d L a n d R i g h t St r u u r e a n d I m p r o v e e n Re s i r s . D a m s . W a t e r y s Wa t e r l . T u r b i n e , G e n e t o Ac c E l e E q u i p m e n Mi s P o w r P l a n t E q u i p m e n Ro a d s ; R a i l r o d s a n d B r i e s TO T A t H Y R O P R O D U C T I O N P L A N T La n d a n d L a n d R i g h t 34 0 34 1 34 2 34 34 34 34 6 St r c t r e a n d I m p r o v e m e n t s Fu e H o l d e r . P r o u c r s , A c c Pri m e Mo v e r s Ge n e t o r s Ac c r y E l e r i c E q u i m e n Mi P o r P l a n t E q u i p m e n TO T A L O T H E R P R O D U C T I O N P L A La n d a n d L a n d R i g 35 0 35 2 35 3 35 4 35 5 St c t r e a n d I m p r o v e e n t Sta t i n E q u i p m e n To w e r a n d F i x r e s Po l e a n d f b t r e Ov C o n d u c o r s , D e v c e 35 6 TO T A L T R A S M J S S I O N P t 35 9 R o a d s a n d T r a i l 55 , 7 0 3 , 0 1 52 1 , 7 1 1 , 6 2 3 , 0 5 52 5 , 7 5 8 , 0 5 5 . 4 9 47 , 4 7 5 , 3 8 1 . 5 13 MO N T H AC C O U N T 1 0 1 . E L E C T R I C PL A N T I N S E R V I C E AC T U A L S T H R O U G H O E C E M E B E R 2 0 0 8 Se p t m b e r 2 0 0 8 ea l a n c 55 , 7 0 3 , 0 1 52 1 , 7 1 1 , 6 2 3 . 0 5 52 5 , 7 5 9 , 2 0 4 , 0 47 , 4 7 8 , 5 3 0 , 7 8 $5 , 7 0 3 . 0 1 52 1 , 7 1 1 , 5 9 0 . 1 52 6 , 2 7 2 , 1 0 3 . 6 9 47 , 9 8 9 , 3 9 8 . 8 1 $5 , 7 0 3 , 0 1 $2 1 , 7 1 2 , 1 4 7 , 8 52 6 . 9 0 , 8 4 , 9 7 48 . 2 0 1 , 8 8 5 . 8 8 De c e m b e 2 0 0 1 B. i . n c 55 5 , 9 4 7 , 0 0 $2 1 , 7 1 4 , 1 8 3 , 9 2 $3 3 , 0 6 , 5 8 3 , 1 4 54 , 8 3 4 . 7 1 . . . 0 8 12 4 , 3 8 3 , 1 2 9 , 5 6 7 , 9 3 28 2 , 4 3 4 , 3 1 4 . 9 5 2 1 , 7 2 5 , 7 1 6 . 3 35 6 , 2 4 5 , 3 9 8 , 6 8 2 7 , 4 0 3 , 9 2 2 0 83 8 , 8 0 4 , 0 9 8 . 7 3 48 , 1 3 8 . 7 7 8 . 7 51 , 3 7 0 , 3 1 9 . 4 1 51 3 1 , 9 7 1 , 4 4 7 , 8 6 55 4 1 , 1 4 4 , 5 4 4 , 6 7 51 2 9 , 7 6 5 , 4 3 7 , 5 8 56 2 , 7 4 1 , 2 0 1 1 . ' 4 51 4 , 8 3 6 , 6 9 3 , 1 9 88 1 . 8 2 9 . 8 4 , 5 5 51 , 3 7 0 , 3 1 9 . 4 1 51 3 2 , 0 6 1 , 3 7 3 , 2 5 55 4 0 , 1 6 4 , 5 1 6 , 7 8 51 3 2 , 0 1 2 , 3 7 0 , 9 3 56 2 , 7 6 4 , 2 0 2 , 6 0 51 5 , 4 5 2 , 4 2 2 . 5 5 88 3 . 8 2 5 , 2 0 7 . 2 $1 , 3 7 0 , 3 1 9 . 4 1 51 3 2 , 2 4 8 , 1 1 3 . 7 1 55 4 0 , 1 2 1 , 9 4 7 , 7 51 3 2 , 5 5 8 , 2 1 \ , 9 6 56 2 , 7 7 8 , 1 4 5 , 4 1 51 6 , 6 6 6 , 7 3 0 . 7 0 88 5 , 7 4 3 , 4 8 . 7 8 51 , 3 7 0 , 3 1 9 . 4 1 51 3 4 , 2 8 8 , 8 2 4 , 4 0 $5 3 8 , 4 6 7 , 3 0 , 4 4 51 3 2 , 2 4 4 , 6 6 1 , 9 9 58 1 , 9 8 8 , 7 0 9 , 6 8 $1 8 , 2 3 1 , 4 0 4 , 0 7 88 2 . 5 8 9 , 4 2 4 . 9 51 . 3 7 0 , 3 1 9 . 4 1 51 3 4 , 5 0 9 , 1 4 4 , 1 9 55 3 6 , 6 1 3 , 0 5 5 . 3 2 51 3 2 , 5 6 0 , 5 7 8 , 0 4 56 2 , 1 6 2 , 1 7 5 , 2 51 6 , 3 4 , 1 5 9 , 2 1 88 3 , 5 5 8 . 4 2 9 . 7 8 17 , 8 1 4 , 1 5 2 . 3 3 1, 7 1 8 , 3 6 7 , 6 6 4 , 5 4 6,9 2 4 , 9 2 0 . 7 4 , 2 3 1, 6 7 6 , 8 3 2 , 9 5 4 , 6 9 60 , 7 0 7 , 6 5 2 , 3 6 19 7 , 6 8 8 , 9 0 1 , 0 4 11 . 3 4 7 . 5 3 1 , 8 1 9 . 1 1,3 7 0 , 3 1 9 . 4 1 13 2 , 1 8 2 , 1 2 9 , 5 8 53 2 , 6 8 6 , 1 5 9 , 5 6 12 9 , 1 4 0 , 9 9 6 . 1 62 , 2 6 5 , 2 1 9 . 4 1 15 , 2 2 2 , 2 2 3 , 1 6 87 2 , 8 8 7 , 0 4 7 . 6 3 52 7 , 2 6 2 , 4 5 1 . 3 9 51 4 7 , 6 6 3 , 6 0 8 , 3 5 52 4 6 , 9 7 1 , 1 5 1 , 0 8 51 8 8 , 1 6 0 , 9 6 5 , 7 4 53 9 , 0 0 3 , 3 0 2 , 9 3 $1 7 , 1 1 0 , 4 1 6 . 6 7 57 , 4 9 2 , 6 6 4 . 9 8 87 5 . 8 8 4 , 5 8 1 , 1 2 52 7 , 2 7 1 , 4 1 7 , 5 8 51 4 8 , 1 7 4 , 1 4 4 . 3 0 52 4 9 , 2 3 4 , 1 2 7 , 5 5 51 8 8 , 1 6 1 , 6 4 , 4 4 54 0 , 9 5 9 , 9 6 , 2 0 $1 7 , 1 9 5 , 6 1 8 . 6 9 57 , 4 9 2 , 6 8 4 , 9 6 87 8 , 4 6 9 . 8 0 7 . 4 52 7 , 2 9 6 , 6 6 . 3 1 51 4 9 , 0 2 6 , 2 9 3 , 1 6 $2 4 9 , 2 8 2 , 5 5 3 , 6 9 51 6 8 , 1 5 6 , 8 4 3 . 9 9 54 0 , 9 7 5 , 5 3 2 , 7 8 $1 7 , 3 6 7 , 4 5 . 7 4 57 , 4 9 2 , 6 8 4 , 9 8 87 9 . 8 0 0 , 0 4 . " 52 7 , 3 2 3 , 1 7 \ ' 0 3 51 4 9 , 2 7 4 , 3 2 5 , 3 6 52 4 9 , 4 8 6 , 2 7 9 . 7 8 51 8 8 , 1 5 9 , 0 9 4 . 7 5 $4 1 , 0 5 7 , 5 2 4 . 0 4 51 7 , 4 4 2 , 4 5 5 . 8 9 57 , 4 9 2 , 6 8 4 . 9 8 88 0 . 2 3 5 , 5 3 5 . 8 3 52 8 , 6 5 5 , 1 6 7 , 6 5 51 5 1 , 2 7 7 , 0 5 7 , 3 $2 4 9 , 5 0 7 , 9 6 2 , 3 51 8 8 , 2 7 4 , 6 1 8 , 2 4 $4 1 , 3 3 0 , 7 1 8 , 6 6 51 7 , 4 8 7 , 9 6 2 . 9 1 57 , 4 9 2 , 6 8 4 , 9 8 88 , 0 0 , 1 8 1 . 2 35 5 , 2 0 8 , 5 3 1 , 5 8 1,9 1 3 , 2 6 4 , 0 0 9 , 9 0 3,2 3 2 , 2 1 4 , 5 6 5 , 8 6 2,4 4 , 3 4 2 , 0 9 3 , 3 6 51 3 , 7 8 8 , 2 3 9 , 7 0 22 0 , 8 0 1 , 9 3 5 . 7 8 97 , 4 0 4 , 9 0 , 7 4 8.7 7 3 . 0 0 2 , 8 0 . 8 2 27 , 3 2 3 , 5 7 9 , 3 5 14 7 , 1 7 4 , 1 5 4 . 6 1 24 8 , 6 3 1 , 6 6 9 . 8 8 18 7 , 7 1 8 , 6 2 2 . 5 7 39 , 5 2 0 , 6 3 3 , 8 2 16 , 9 8 4 , 7 6 4 , 2 9 7,4 9 2 , 6 8 4 , 9 8 67 4 , 8 4 , 3 2 9 . 0 $4 0 2 , 7 4 5 , 3 9 51 0 , 3 7 2 , 0 4 0 , 8 8 $5 , 3 1 6 , 8 2 5 , 3 5 59 0 , 7 6 3 , 8 1 1 , 3 0 53 6 , 1 2 9 , 7 7 4 , 5 51 7 , 0 5 6 , 3 6 , 1 3 53 , 6 0 , 5 2 8 . 7 1 18 3 , 8 4 , 0 8 8 . 3 0 54 0 , 7 4 5 , 3 9 51 0 , 3 9 2 , 0 8 , 5 9 55 , 3 2 5 , 5 2 9 , 5 4 59 0 , 6 9 8 . 3 3 2 . 4 3 53 6 , 1 9 1 , 4 2 3 9 8 51 7 , 0 9 5 , 8 0 3 , 7 7 53 , 6 1 1 , 0 3 6 . 5 9 18 3 . 9 1 8 . 8 5 2 , 9 $4 0 , 7 4 5 , 3 9 51 0 , 4 0 5 , 1 4 9 . 9 9 55 , 3 2 9 , 9 0 1 , 6 5 59 0 , 9 8 6 , 0 8 3 . 7 3 53 6 , 2 3 1 , 6 3 0 , 2 0 51 7 , 1 0 8 , 3 9 9 . 1 2 53 , 6 1 5 , 2 8 2 . 1 6 18 4 , 0 7 8 . 1 7 2 . 4 4 54 0 2 , 7 4 5 . 3 9 51 0 , 4 2 1 , 6 3 6 . 8 4 55 , 3 3 0 , 4 5 7 , 1 9 $9 0 , 8 7 0 , 3 5 6 , 9 8 53 6 , 2 3 6 , 7 3 6 , 6 7 51 7 . 2 3 6 , 7 2 8 , 8 8 53 , 6 1 5 , 8 2 1 , 4 0 18 4 . 1 1 4 , 4 8 3 , 5 3 54 0 2 , 7 4 5 . 3 9 51 0 , 4 2 2 , 0 0 , 5 1 55 , 3 3 , 5 8 0 . 1 9 59 1 , 4 8 9 , 4 2 4 , 7 1 $3 , 2 3 7 , 8 6 7 , 6 51 7 , 2 3 7 , 9 6 1 , 3 53 , 8 2 3 , 1 4 5 . 6 2 18 4 , 7 4 3 . 7 5 2 . 2 1 5,2 3 5 , 6 9 0 , 0 7 12 0 , 9 2 3 , 7 9 4 , 3 64 , 4 7 0 , 5 8 1 . 8 1 1, 0 0 , 4 9 6 , 7 4 2 , 5 9 50 0 , 6 7 8 , 5 6 0 , 2 0 21 2 , 6 7 6 , 5 3 0 , 3 0 42 , 9 9 , 8 5 8 , 5 9 1. 9 5 2 . 8 7 4 , 5 8 4 , 1 5 40 2 , 7 4 5 , 3 9 9,3 0 1 , 8 3 0 , 3 5 4,9 5 9 , 2 7 5 , 9 9 77 , 3 4 8 , 0 5 7 , 1 2 38 , 5 2 9 , 1 2 0 , 2 16 , 3 5 9 , 7 3 3 , 1 0 3,3 0 , 9 7 3 , 7 4 15 0 . 2 0 5 , 7 3 5 , 0 53 2 , 0 6 4 , 4 6 4 , 7 54 1 , 1 9 5 , 7 5 5 . 8 1 52 1 4 . 9 3 2 , 0 1 1 . 0 4 51 2 4 , 9 9 1 , 9 1 2 , 6 4 59 0 , 1 5 3 , 1 3 4 , 3 4 51 4 4 , 8 7 7 , 8 5 0 , 8 3 $3 1 8 , 3 5 1 . 0 6 70 8 , 5 3 3 , 5 0 0 . 5 8 53 2 , 0 6 , 9 0 0 , 2 1 $4 0 , 7 2 7 , 6 4 3 , 6 8 $2 7 4 , 6 2 1 , 5 9 7 . 6 1 51 2 6 , 1 6 7 , 6 3 0 , 7 5 59 1 , 0 8 , 5 4 , 9 7 51 4 7 , 3 2 2 , 4 8 5 . 5 4 $3 1 8 , 3 5 1 . 0 6 71 2 . 3 1 2 ; 3 5 , 8 2 53 2 , 1 0 5 , 9 8 1 , 7 54 0 , 7 2 6 , 1 4 4 . 2 9 52 7 4 . 8 3 4 , 3 1 5 . 5 0 51 2 7 , 0 5 1 , 0 0 2 , 3 8 59 2 , 3 8 2 , 1 3 4 , 3 4 51 4 8 , 9 4 6 , 6 6 4 . 7 3 $3 1 8 , 3 5 1 . 0 6 71 8 , 3 8 4 , 5 9 3 : ' 53 2 , 2 1 4 , 1 5 9 , 0 0 54 0 , 9 9 1 , 0 0 3 , 9 8 $2 8 4 . 9 4 3 , 5 3 4 . 9 8 51 2 7 , 2 7 4 , 3 9 9 . 8 8 59 2 , 7 2 6 , 7 2 7 , 6 1 $1 4 9 , 3 5 , 2 8 8 , 5 2 53 1 8 , 3 5 1 , 0 8 72 7 . 8 2 9 , 4 8 5 . 1 $3 4 , 6 6 , 8 6 5 , 6 9 $4 1 , 2 7 4 , 2 1 8 , 8 2 $2 8 6 . 1 0 1 . 3 3 . 9 4 51 3 6 , 9 2 1 , 6 3 3 , 7 8 59 3 , 1 3 6 , 9 5 4 , 1 8 51 5 0 , 4 5 2 , 7 4 0 . 3 5 $3 1 8 . 3 5 1 ~ 0 6 74 2 . 8 7 0 , 8 2 3 . 2 41 6 , 0 6 1 , 6 3 3 . 8 1 53 1 , 6 6 4 , 5 7 3 , 8 2 3,5 4 6 , 5 3 8 , 0 3 9 . 8 8 1,6 3 2 , 4 5 6 , 4 7 1 . 7 1 1,1 7 1 , 0 0 8 , 4 5 1 , 7 1,8 8 1 , 1 4 2 , 7 1 9 , 1 8 4,1 3 8 , 5 6 3 . 7 8 8,1 6 3 , 0 1 0 . 4 5 3 . 3 32 , 0 0 4 , 7 4 1 . 0 6 40 , 8 9 7 , 2 7 4 . 1 21 2 , 8 1 0 , 6 1 8 . 4 5 12 5 , 5 7 3 , 5 7 4 , 5 90 , 0 7 7 , 5 7 3 , 2 1 14 4 , 7 0 3 , 2 8 6 , 9 31 8 . 3 5 1 . 0 6 7o s 3 8 5 , 4 1 8 . 3 - - - . . ~(jmii- - - Ac u n t A c c n t D e s c r p t i o n 36 L a n d a n d L a n d R i g h t 36 1 S t u r a n d I m p r o v e m e n t 36 h U o n E q u i p m e n t TO T A L S U B S T A T I O N E Q U I P M E N T 36 4 36 5 36 36 7 36 36 9 37 0 37 1 37 3 Po l e . T o w e r s a n d F b c Ov C o n d u c t r s , D e v Un d e r r o u n C o n d u l Un d e r u n C o n d u c o r s , D e v i c e Lin e T r a n s o n n e r Se M-'_ I l a t l o , C u s P t e m l a St r a L i g h t , S i g n a l S y s TO T A L D l 8 T R l B U T I O L 1 N E 8 38 9 39 0 39 1 39 2 39 3 39 4 39 5 39 6 39 7 39 8 La n d a n d L a n d R i g h t St r u c t u r a n d I m p r o e n t Of F u m U t , E q u i e n Tn m r t t l n E q u i p m e n St o r e E q u i e n To o l a . S h o p . G a r a g e E q u i p m e n t La b o r a t o E q u i p m e n Po e r O p e r t e d E q u i p m e n Co m m u n i e t i n E q u i p m e n Ml s l a n a E q u i p m e n TO T A L G E N E R A L E Q U I P M E N T P L A N T TO T A L O t h e . . SU B T O T A L W / O A R O 30 0 NO N U T I L I T Y A C C O U N T 1 2 1 As R e t l r e C o S t e a m P r o As s R e t i r e e n C o ~ O I s P i t 31 7 37 4 TO T A L E L E C T R I C P L A N T I N S E R V I C E - '- . 13 MO N T H AC C O U N T 1 0 1 . E L E C T R I C P L I \ N T I N S E R V I C E AC T U A L S T H R O U G H D E C E M E B E R 2 0 0 8 Au g u s t 2 0 0 8 sa l a n c $4 , 7 2 1 , 0 7 1 , 9 8 $2 4 , 2 8 6 , 0 7 4 , 1 1 $1 5 6 , 0 0 3 , 3 8 8 , 3 1 18 5 , 0 1 0 . 5 3 4 . 4 0 Se p t m b e r 2 0 0 8 Ba l a n c $4 , 7 2 1 , 0 7 1 , 8 $2 4 , 1 7 8 , 7 4 5 , 0 2 $1 5 7 , 6 0 5 , 5 7 0 8 is e , S O , 3 l U 8 Oc t 2 0 0 8 Ba l a n c $4 , 7 1 3 , 7 8 7 , 0 4 $2 4 , 3 5 7 , 3 7 8 , 6 9 $1 6 2 , 6 4 1 , 4 1 2 , 7 9 1.1 . 7 1 2 . 5 7 8 , 5 2 _r 2 0 0 8 Ba l a n c $4 , 7 1 3 , 7 8 1 , 0 4 $2 4 , 4 3 9 , 6 4 , 9 9 $1 6 5 , 4 8 2 , 8 1 1 . 8 8 1.. 8 3 l . 2 4 3 . . . De c e m b e r 2 0 0 8 aa l a n c e $4 , 7 1 5 , 0 7 8 . 7 4 $2 4 , 5 1 5 , 0 6 4 , 4 8 $1 6 7 , 2 3 , 9 9 9 , 4 3 19 8 , 4 5 4 . 1 4 2 . 5 To t 1 3 - M o n t h A v a r a g e 59 , 4 2 8 , 8 5 9 , 1 6 4 , 5 7 1 , 4 5 0 , 7 0 29 8 , 0 6 3 , 5 3 3 . 5 3 2 2 , 9 2 7 , 9 6 , 1 2 2, 0 4 8 , 3 4 1 , 3 6 , 6 5 1 5 7 , 5 6 4 , 7 2 0 , 5 3 2.4 0 5 , 8 3 3 . 7 5 9 , 5 4 18 6 . 0 8 1 3 5 . 5 $2 0 7 , 2 0 5 , 2 3 9 , 3 7 $1 0 9 , 5 4 2 , 7 4 7 , 3 5 $4 7 , 0 3 4 , 5 3 0 , 4 5 $1 7 4 , 8 0 3 , 0 3 7 2 6 $3 7 1 , 1 9 9 , 4 1 9 , 6 9 55 4 , 8 8 1 . 0 8 8 , 2 8 $5 7 , 0 7 9 , 7 6 7 , 0 2 $2 , 4 6 5 , 0 0 8 , 3 1 $4 , 1 4 1 , 2 6 2 , 4 7 1.0 2 8 . 3 7 2 . 1 1 1 . ' $2 0 8 , 8 1 3 , 4 9 1 , 9 7 $1 1 1 , 2 0 3 , 5 9 6 , 9 $4 7 , 1 1 1 , 5 8 5 , 7 0 $1 7 6 , 2 7 3 . 5 6 U S $3 7 4 , 3 3 8 , 3 0 3 , 8 55 5 , 0 1 ' , 4 3 4 , 2 7 $5 7 , 1 2 4 , 0 4 . 3 6 52 , 4 . 1 , 2 6 9 , 1 2 $4 , 1 4 8 , 8 6 0 , 2 . 1,0 3 5 2 1 . 1 7 7 . 8 3 $2 0 8 , 8 6 3 , 7 5 3 . 5 2 $1 1 1 , 4 6 5 , 5 1 4 . 5 9 $4 7 , 0 6 , 8 3 3 2 5 $1 7 6 . _ , 1 1 1 , 4 8 $3 7 5 , 9 5 , 5 0 4 , 2 3 $5 , 1 7 8 , 3 6 , 3 1 55 7 , 2 2 , 7 3 8 , 5 4 52 , 5 1 8 , 7 5 7 , 8 9 $4 , 1 4 8 , 8 7 1 , 3 0 $2 0 9 , 0 5 3 , 2 0 3 , 7 9 51 1 1 , 3 7 5 , 3 0 5 , 6 7 $4 7 , 0 7 8 , 5 3 0 , 1 4 $1 7 8 , 3 4 , 1 6 5 , 3 0 53 7 7 , 9 4 , 2 5 8 , 4 0 $5 , 3 0 , 8 0 , 0 1 55 7 . 3 3 , 9 1 4 , . 7 $2 , 5 2 5 . . 6 9 , 6 5 $4 , 1 4 7 . 4 8 0 , 3 8 $2 1 0 , 5 8 , 8 8 , 0 5 $1 1 8 , 7 6 9 , 8 8 , 0 3 $4 7 , 4 1 7 , 1 . 7 , 9 6 $1 7 . , 5 0 8 , 7 3 , 3 8 $3 8 1 . 8 2 8 , 9 1 3 , 1 0 $5 , 5 5 7 , 7 8 3 , 9 $5 8 , 8 8 , 8 2 1 , 8 8 52 , 5 3 8 , 7 8 8 , 4 1 $4 , 1 5 2 , . 3 3 , 4 5 1, õ 3 , a " , 2 4 5 . . 1 1 , l 1 , 2 8 8 I U . n 1 . 0 1 7 . 3 8 1 , 1 3 1 , 0 3 2,6 8 7 , 6 0 9 , 3 5 2 , 9 0 1,4 2 2 , 0 3 2 , 4 7 7 , 7 60 9 , 4 8 6 , 5 7 1 , 3 2,2 7 2 , 4 2 2 , 9 5 0 , 4 4 4,7 7 0 , 6 8 0 , 7 0 5 , 8 4 71 1 , 0 7 5 , 0 4 7 , 2 2 74 0 , 0 2 8 , 8 2 1 , 5 5 33 , 4 8 6 , 0 8 8 , 2 0 53 , 7 5 4 , 5 7 0 , 1 8 13 , 3 0 0 , 5 5 7 . 5 5 . 8 1 20 . 7 3 9 , 1 8 0 , 9 9 10 9 , 3 8 7 . 1 1 3 , 8 7 48 , 8 8 3 . 5 8 2 , 4 3 17 4 , ' 0 1 , 7 8 5 , 4 2 36 , 9 7 5 , 4 4 5 . 3 54 , 6 9 , 0 8 , 5 8 56 , 8 2 5 , 2 8 3 , . 7 2,5 7 4 , 3 8 , 1 7 4,1 3 4 , 9 6 , 0 4 1.8 2 3 , 1 1 . . 1 1 1 . 7 $1 0 , 9 4 7 , 5 4 2 , 2 0 57 0 , 5 2 6 , 7 4 8 , 5 9 $4 7 , 3 2 1 , 7 2 8 , 6 $5 6 , . 0 7 . 4 2 9 . 4 4 51 , 0 9 3 , 6 2 8 , 2 $4 , 7 9 2 , 4 1 1 , 0 0 $1 0 , 9 8 7 , 3 8 8 , 3 5 $8 , 5 5 1 , 1 8 4 , 9 7 52 7 , 1 0 7 , 1 5 2 , 0 0 $3 , 9 0 2 , 3 4 8 , 3 8 24 2 , 1 3 7 , 7 8 4 , 0 0 $1 0 , 9 4 7 , 5 4 2 , 2 0 $7 0 , 5 7 4 , 4 8 3 , 7 8 $4 7 , . 8 6 , 4 2 5 , s e $5 7 , 8 3 2 , 3 5 5 , 0 5 51 , 0 9 3 , 8 2 8 , 4 2 $4 , 7 9 4 , 0 9 , 4 1 $1 0 , 9 7 8 , 5 3 5 , 2 3 $8 , 5 9 9 , 3 5 , 8 4 $2 7 , 0 9 0 , 4 1 9 , 9 8 54 , 1 1 2 , 8 3 9 , 0 0 24 4 . 0 1 1 . 8 8 7 3 51 0 , 0 4 3 , . 1 3 , 3 8 $7 0 , 8 8 , 3 7 5 , 1 8 $4 7 . 8 8 2 , . 2 9 , 5 8 $5 6 , 7 8 9 , 4 0 2 , 5 0 $1 , 1 1 4 , 6 6 9 , 2 8 $4 , 8 4 , 2 3 9 , 8 1 51 0 , . 6 0 , 3 1 8 . 8 1 58 , 6 5 5 , 1 . 7 , 2 1 $2 7 , 1 0 2 . 0 6 0 , 2 6 $4 , 1 2 4 , 8 6 4 , 7 5 24 3 . 1 0 3 . 9 9 0 , 7 4 51 0 , 9 4 , 2 8 0 . 7 7 57 0 , 7 5 5 , 8 5 , 4 3 $4 8 , 2 0 0 , 1 1 2 , 0 6 $5 8 , 9 8 1 , 5 1 3 , 1 8 $1 , 1 8 3 , 2 2 1 , 4 3 $4 , 8 8 , 4 1 . , 8 0 51 1 , 1 3 7 , 1 9 8 , 8 1 $8 . 6 8 . 5 7 3 , . 6 $2 7 , 1 5 5 , 2 0 3 , 3 2 $4 , 1 8 0 , 3 4 0 , 4 1 24 4 . 0 2 7 . 5 1 ' , 0 4 $1 0 , 8 2 8 , 3 7 4 , 8 7 $7 1 , 4 0 4 . 3 9 , 1 5 54 5 , 8 0 , 8 5 1 , 9 5 $5 8 , 4 3 1 , 9 1 8 , 5 4 $1 , 1 8 2 , 4 6 5 , 8 2 $4 , 8 0 , 7 1 2 , 4 8 51 0 , 7 1 2 , 4 7 5 . 1 1 $8 , 6 7 3 , 7 5 1 . 3 2 $2 6 , 1 1 0 , 8 0 , 1 4 $4 , 1 0 6 , 2 2 1 , 8 0 24 2 , 1 8 3 , " 2 . 8 13 9 , 5 0 0 , 1 6 9 , . 2 91 1 , 6 9 , 5 7 5 , 0 59 0 , 8 9 9 , 5 0 6 . 4 8 74 7 , 7 1 2 , 2 6 2 . 6 5 14 , 3 1 3 , 0 4 , 8 3 8O , 6 6 7 , 5 S 2 , 0 8 13 9 , 6 3 , 2 4 0 , 3 3 11 2 . 4 7 3 , 3 2 2 , 0 5 34 , 2 5 3 , . 1 0 , 8 3 40 , 7 0 2 , 5 7 1 , 4 4 3, 1 1 0 , 8 4 . 1 5 4 . 8 7 10 , 7 3 0 . 7 6 2 . 3 70 . 1 3 0 , 1 8 8 . 1 2 45 , 4 5 3 , 8 0 8 , 1 . 57 , 5 1 8 , 3 2 7 , 0 0 1,1 0 1 , 0 0 3 , 3 8 4,8 6 8 , 7 3 4 , 7 7 10 , 7 4 1 , 0 8 , 4 1 8,6 5 1 , 7 9 4 . 0 0 26 , 4 8 1 , 0 7 0 , 0 5 3,8 2 3 , 2 7 4 , 7 3 23 1 . 2 9 8 , 0 8 ' . 8 2 $3 , 9 3 2 , 8 7 1 , 6 1 7 , 8 9 $3 , 9 5 3 , 0 5 , 9 0 3 . 7 7 $3 , 8 8 7 , 4 8 1 , 4 9 7 . 0 0 $3 , 9 8 2 , . 2 0 , 9 9 , 2 4 $4 , 0 2 , 9 9 3 , . 7 6 . 9 4 $5 0 , 7 1 2 , 2 8 3 , 4 8 4 , 6 8 $3 , 9 0 , 9 4 3 , 3 4 . 9 7 $0 , 0 0 $4 , 7 5 5 , 0 4 , 2 5 $2 3 2 . 3 6 9 . 2 7 4. . 8 7 . 4 1 5 . 5 2 $0 , 0 0 $4 , 3 6 2 , 0 0 2 , 0 6 $2 3 2 , 3 6 , 2 7~ $0 , 0 $4 , 3 6 2 , 0 0 2 , 0 6 $2 3 2 , 3 6 9 , 2 7~ $0 , 0 0 54 , 3 6 2 , 0 0 2 , 0 8 $2 3 2 , 3 6 9 , 2 7 4, 5 . . 3 7 1 . 3 3 $0 , 0 0 $4 , 3 6 2 , 0 0 2 . 0 6 52 3 2 , 3 8 9 , 2 7-4.5 0 4 . 3 7 1 . 3 3 60 , 1 1 1 , 9 9 . 4 9 3, 1 2 8 . 3 7 8 . 1 9 83 . 3 0 0 . 3 7 2 . 6 8 0, 0 0.0 0 4,6 2 8 , 6 1 4 . 9 6 24 0 , 6 4 . 4 8-4. 6 8 8 , 2 5 9 . 4 4 3. 9 3 7 , 8 5 9 , 0 3 3 . 4 1 3. . 5 1 . 8 5 3 , 2 7 5 . 1 0 3, 9 7 2 . 0 7 5 . 1 8 ' . 3 3 3.9 8 7 . 5 1 5 , 3 7 0 . 5 7 4.0 3 0 . 5 1 1 . 3 4 . 2 7 50 . 7 7 5 , 5 8 , 8 5 7 , 3 4 3.0 0 5 , ' 1 2 . 8 0 . 4 1 - - - - - -- - - - - . R~ l A l A - . ' 1 FE ~ C F æ f l - : - - - - Pl a n t B o o k 2 0 0 8 -- - - - - - - - Ðl D A P O R . An I D A C O R P c o m p a n y -- - - - - - - - - - . . TR A N S M I S S I O N I N V E S T M E N T - E S T I M A T E D 1 3 - M O N T H A V E R A G E .E BA L A N C E A S O F Y E A R E N D BA L A N C E A S O F Y E A R E N O AV E R A E O F E N O I N G ES T I M A T E O 1 3 . M O N T H AC C O U N T NO . i: R I P T I O N 20 0 7 20 0 8 BA L A N C E S AV E R A G E / 1 1 5 SU B F U N C T I O N 6 35 0 / L A N D & L A N D R I G H T S 7 TR A N S M I S S I O N S E R V I C E 30 , 9 1 8 , 0 4 4 34 , 4 6 6 , 4 5 3 32 , 6 9 2 , 2 4 8 31 , 8 1 7 , 0 1 1 8 DI R E C T A S S I G N M E N T 17 6 , 2 2 6 19 9 . 2 3 3 18 7 , 7 3 0 18 7 , 7 3 0 9 TO T A L A C C O U N T 3 5 0 31 , 0 9 4 , 2 7 0 34 , 6 6 5 , 6 8 6 32 , 8 7 9 , 9 7 8 32 , 0 0 4 , 7 4 1 10 11 35 2 / S T R U C T U R E S & I M P R O V E M E N T S 12 TR A N S M I S S I O N S E R V I C E 40 . 0 2 1 , 9 5 7 41 . 0 4 4 , 6 1 4 40 , 5 3 3 , 2 8 5 40 , 6 6 6 , 3 0 3 13 DI R E C T A S S I G N M E N T 23 2 , 3 3 9 22 9 , 6 0 5 23 0 , 9 7 2 23 0 , 9 7 2 14 TO T A L A C C O U N T 3 5 2 40 , 2 5 4 . 2 9 5 41 , 2 7 4 , 2 1 9 40 , 7 6 4 , 2 5 7 40 . 8 9 7 , 2 7 5 15 16 3 5 3 / S T A n O N E Q U I P M E N T 17 TR A N S M I S S I O N S E R V I C E 26 0 . 5 9 0 , 2 8 3 28 3 , 7 0 8 , 4 1 9 27 2 . 1 4 9 , 3 5 1 27 0 , 4 2 0 . 3 4 4 18 DI R E C T A S S I G N M E N T 2. 3 8 7 , 6 2 9 2, 3 9 2 , 9 2 1 2, 3 9 0 , 2 7 5 2, 3 9 0 , 2 7 5 19 TO T A L A C C O U N T 3 5 3 26 2 , 9 7 7 , 9 1 1 28 6 . 1 0 1 , 3 4 0 27 4 , 5 3 9 , 6 2 6 27 2 , 8 1 0 , 6 1 8 20 21 35 4 / T O W E R S & F I X T U R E S 22 TR A N S M I S S I O N S E R V I C E 12 1 , 5 8 0 , 7 9 8 13 6 , 7 0 9 , 3 0 1 12 9 , 1 4 5 , 0 4 9 12 5 . 3 8 6 , 9 5 8 23 DI R E C T A S S I G N M E N T 16 0 , 9 0 0 21 2 , 3 3 3 18 6 , 6 1 6 18 6 , 6 1 6 24 TO T A L A C C O U N T 3 5 4 12 1 , 7 4 1 , 6 9 8 13 6 , 9 2 1 . 6 3 4 12 9 , 3 3 1 , 6 6 5 12 5 , 5 7 3 . 5 7 5 25 ."i:C)m Ul Sh e e t N a m e : X . I N V - P a g e 1 Fi l e N a m e : P l a n t 2 0 0 8 . x l s PL A N T BO O K TR A N S M I S S I O N I N V E S T M E N T Pr i n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t T i m e : 1 : 2 2 P M "))(jm en . . 61 D A P O R . An I D A C O R P C o m p a n y Pl a n t B o o k 2 0 0 8 TR A N S M I S S I O N I N V E S T M E N T - E S T I M A T E D 1 3 - M O N T H A V E R A G E .E AC C O U N T NO . BA L A N C E A S O F Y E A R E N D ~ BA L A N C E A S O F Y E A R E N D 20 0 8 AV E R A G E O F E N D I N G BA L A N C E S ES T I M A T E D 1 3 . M O N T H AV E R A G E ( 1 ) OE S C R I P T I O N 35 5 I P O L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 4142 T O T A L T R A N S M I S S I O N P L A N T 6 8 4 , 3 9 9 , 5 2 5 7 4 2 . 8 7 0 . 9 2 4 7 1 3 . 6 3 5 . 2 2 3 7 0 6 , 3 8 5 , 4 2 0 43 85 , 6 8 , 4 5 8 2, 8 9 2 , 4 0 7 88 , 3 6 0 , 8 6 5 90 , 0 3 8 , 5 7 8 3, 0 9 8 , 3 7 6 93 , 1 3 6 , 9 5 4 87 , 7 5 3 , 5 1 8 2, 9 9 5 , 3 9 1 90 , 7 4 8 , 9 0 9 87 , 0 8 2 , 1 8 2 2, 9 9 5 , 3 9 1 90 , 0 7 7 , 5 7 3 35 6 / O V E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 13 7 , 7 5 4 , 4 0 3 1, 8 9 7 , 7 3 1 13 9 , 6 5 2 , 1 3 4 14 8 , 0 5 0 . 8 6 4 2, 4 0 1 , 8 7 6 15 0 , 4 5 2 , 7 4 0 14 2 , 9 0 2 , 6 3 4 2,1 4 9 , 8 0 3 14 5 , 0 5 2 , 4 3 7 14 2 , 5 5 3 , 4 8 3 2, 1 4 9 , 8 0 3 14 4 , 7 0 3 , 2 8 6 35 9 / R O A D S & T R A I L S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 30 3 , 3 6 0 14 , 9 9 1 31 8 , 3 5 1 30 3 , 3 6 9 14 , 9 8 2 31 8 , 3 5 1 30 3 , 3 6 4 14 , 9 8 7 31 8 , 3 5 1 30 3 , 3 6 4 14 , 9 8 7 31 8 , 3 5 1 Sh e e t N a m e : X . I N V - P a g e 2 Fi l e N a m e : P l a n t 2 0 0 8 . x l s PL A N T BO O K TR A N S M I S S I O N I N V E S T M E N T Pr i n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t T i m e : 1 : 2 2 P M - - - -, - - - - - - -- - - - - - - - Pl a n t B o o k 2 0 0 8 -- - - - - - - - HI D A P O R . An I D A C O R P C o m p a n y -- - - - _ . _ - - - . . TR A N S M I S S I O N I N V E S T M E N T - E S T I M A T E D 1 3 - M O N T H A V E R A G E fs BA L A N C E A S O F Y E A R E N O BA L A N C E A S O F Y E A R E N O AV E R A G E O F E N D I N G ES T I M A T E O 1 3 . M O N T H AC C O U N T NO . DE S C R I P T I O N ~ 20 0 8 BA L A N C E S AV E R A G E / 1 \ 44 DI R E C T A S S I G N M E N T S 45 35 0 3 5 0 O T E C - O R E G O N 11 2 . 6 4 1 11 2 . 6 4 1 11 2 , 6 4 1 11 2 . 6 4 1 46 35 0 S I E R R A P A C I F I C - N E V A D A 47 35 0 I P U C R E T A I L 48 35 0 O P U C R E T A I L 49 35 0 S P A W H E E L I N G 62 , 4 4 2 85 , 4 4 9 73 , 9 4 5 73 . 9 4 5 50 35 0 O P U C F a c i l i t i e s 1. 1 4 4 1. 1 4 4 1, 1 4 4 1, 1 4 4 51 35 0 I P U C F a c i l t i e s 52 35 0 P S C N F a c i l t i e s 53 T O T A L 3 5 0 17 6 . 2 2 6 19 9 . 2 3 3 18 7 , 7 3 0 18 7 . 7 3 0 54 55 35 2 3 5 2 O T E C - O R E G O N 12 6 , 5 0 8 12 6 . 5 8 1 12 6 . 5 4 4 12 6 . 5 4 4 56 35 2 S I E R R A P A C I F I C - N E V A D A 57 35 2 I P U C R E T A I L 58 35 2 O P U C R E T A I L 65 8 65 8 65 8 65 8 59 35 2 S P A W H E E L I N G 10 5 . 1 7 3 10 2 . 3 6 6 10 3 . 7 6 9 10 3 . 7 6 9 60 35 2 O P U C F a c i l t i e s 61 35 2 I P U C F a c i l t i e s 62 35 2 P S C N F a c i l t i e s 63 T O T A L 3 5 2 23 2 . 3 3 9 22 9 , 6 0 5 23 0 . 9 7 1 23 0 . 9 7 2 64 "U l)m "" Sh e e t N a m e : X . I N V - P a g e 3 Fi l e N a m e : P l a n t 2 0 0 8 . x l s PL A N T BO O K TR A N S M I S S I O N I N V E S T M E N T Pn n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t T i m e : 1 : 2 2 P M I to ""10 10 to toIt,,0)N ,,..,..,,1õ Ol :2N""10 N to IiõCÕaiÒCÕCÕgo.00 C'to i;00 CO~CO .."IN I Ñ -- "I .r: "I..~~C" ., Qj ~I- .- ro I-0_ co2 fI "t: 0. w a.Ito""10 10 to toIt,0)N ,...1õ .,..N ""10 N to iõ cõ ai Ò cõ cõ ICOC'to i;CO CO"".CO .... 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DE S C R I P T I O N 20 0 7 20 0 8 BA L A N C E S AV E R A G E 1 1 1 85 35 5 3 5 5 O T E C - O R E G O N 1. 7 4 6 . 0 4 2 1. 7 5 3 . 8 0 2 1. 7 4 9 . 9 2 2 1. 7 4 9 . 9 2 2 86 35 5 S I E R R A P A C I F I C - N E V A D A 87 35 5 I P U C R E T A I L 88 35 5 O P U C R E T A I L 89 35 5 S P A W H E E L I N G 1. 1 1 1 . 5 6 8 1. 3 0 9 . 7 7 8 1, 2 1 0 . 6 7 3 1. 2 1 0 . 6 7 3 90 35 5 O P U C F a c i l t i e s 33 . 2 3 0 33 . 2 3 0 33 . 2 3 0 33 . 2 3 0 91 35 5 I P U C F a c i l i t i e s 1. 5 6 7 1. 5 6 7 1. 5 6 7 1,5 6 7 92 35 5 P S C N F a c i l t i e s 93 T O T A L 3 5 5 2, 8 9 2 , 4 0 7 3, 0 9 8 , 3 7 6 2.9 9 5 . 3 9 2 2. 9 9 5 . 3 9 1 94 95 35 6 3 5 6 O T E C - O R E G O N 1, 2 0 6 . 7 2 1 1, 4 4 7 , 4 0 6 1. 3 2 7 . 0 6 4 1. 3 2 7 , 0 6 4 96 35 6 S I E R R A P A C I F I C - N E V A D A 97 35 6 I P U C R E T A I L 98 35 6 O P U C R E T A I L 99 35 6 S P A W H E E L I N G 66 0 , 3 3 1 92 3 , 7 9 1 79 2 . 0 6 1 79 2 . 0 6 1 10 0 35 6 O P U C F a c i l i t i e s 28 . 8 5 3 28 . 8 5 3 28 , 8 5 3 28 . 8 5 3 10 1 35 6 I P U C F a c i l t i e s 1. 8 2 5 1, 8 2 5 1. 8 2 5 1. 8 2 5 10 2 35 6 P S C N F a c i l t i e s 10 3 T O T A L 3 5 6 1.8 9 7 . 7 3 1 2, 4 0 1 . 8 7 6 2. 1 4 9 . 8 0 3 2. 1 4 9 . 8 0 3 10 4 "):G'm (Ø Sh e e t N a m e : X . l N V - P a g e 5 Fi l e N a m e : P l a n t 2 0 0 B . x l s PL A N T BO O K TR A N S M I S S I O N I N V E S T M E N T Pr i n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t T i m e : 1 : 2 2 P M . . 91 D A P O R . An I D A C O R P c o m p a n y Pl a n t B o o k 2 0 0 8 TR A N S M I S S I O N I N V E S T M E N T - E S T I M A T E D 1 3 - M O N T H A V E R A G E EÅ¡ BA L A N C E A S O F Y E A R E N D BA L A N C E A S O F Y E A R E N O AV E R A G E O F E N O I N G ES T I M A T E D 1 3 . M O N T H AC C O U N T NO . DE S C R I P T I O N ~ ~ BA L A N C E S AY E B A G E I 1 10 5 35 9 3 5 9 O T E C - O R E G O N 14 . 9 1 4 14 , 9 1 4 14 , 9 1 4 14 . 9 1 4 10 6 35 9 S I E R R A P A C I F I C - N E V A D A 10 7 35 9 I P U C R E T A I L 10 8 35 9 O P U C R E T A I L 10 9 35 9 B P A W H E E L I N G 77 68 72 72 11 0 35 9 O P U C F a c i l t i e s 11 1 35 9 ¡ P U C F a c i l t i e s 11 2 35 9 P S C N F a c i l t i e s 11 3 T O T A L 3 5 9 14 . 9 9 1 14 . 9 8 2 14 , 9 8 6 14 , 9 8 7 11 4 11 5 t1 6 l r O T A L 7, 7 6 2 , 2 2 2 8, 5 4 9 , 3 2 6 8, 1 5 5 , 7 7 3 8, 1 5 5 , 7 7 4 i:~m..o Sh e e t N a m e : X . l N V - P a g e 6 Fi l e N a m e : P l a n t 2 0 0 8 . x l s PL A N T BO O K TR A N S M I S S I O N I N V E S T M E N T Pr i n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t T i m e : 1 : 2 2 P M -- - - - - - - - - - - - - - - - - - I I :. I I rI I I I I II. I I I I I I Ii. I - ~~ 00ooC\.:oo lD-c (0a. w(!e:0:W;:e::iI-Zo :EimT"oWl-e: :E ~W I-Z W :e~-mw;:z-zo ¡: ~m co:imzo ¡::i co-0: ~-m-o i=zo i~ r ~ ! ~ ëlai ~i ~ ~ ~ ~ Ñ ~.. .. ~ i: ~ ~"" en ~ g Ñ ~.. .. ~ C" ~ ~ ~ 0Ñ Ñ lÖ~ r:.. .. ~I g¡ c" Ncx ~ ~Ñ Ñ g~ c".. .. ~I zo¡:Ilii()f/WQ z ~ ~ Zu !z '.:: ~ !zLL Z :: z C! 0o ¡¡ ~ § ~ .. ~ ~ G g _C!lñllf-ii Õ Õoz z :5o 06 ~ ~ ~ :5LLai ~ ~ ~ * ~ ~ ~ ~~ ~ ~ g ::T" q C\ iô ;: wai N ~Ñ etN N ~ ~ ~ .. f? iò ""N ,- ~N ir~ ~ C" en N ~ ~ ~ ir T" r- ~ ~ lEN N zot= ~u !z '.z w !z Z~ :: :¡ ::LL z 0 ~ z C! u"" Q ¡¡ ~ ~ ~ ~ -J .. ~ G o~~lñllf-o/ Õ Õ ~:: G æ lñ CõC" .. ~ ~ ~ N ~ &i ~ ;i~ II ~ ~ ~ ~ ~ ~~ N C"~ ~ Mcx II ~,. cñir ir~ ~ ir ~ en ~ ¡q ~N T" ritõ ~ ~iò i-~ ~ ~ ~ ,cx en ,-M ai Ñ~ ~ ~g u;~ ~ zo N t3 !z ¡¡z w !z:: :¡ :: ~ t5 0o ¡¡ ~ § ~ .. !z ~ ~ gwlñ..f- ~ Õ Õ5owZo Sf/ ~ III"..:oañIX.. Cl ::go.NN-NN ..~.~(" .. åi ~ 1i ï=0_ t: .§.;: 0.0. ~goi-IX.. ~ri uSG)r ~UJ::I- :: en o UJo~ai 6I- ZZOc: -.. I- 0. ::aiæI-enis NIXG)añN.. ~r (".. ~ Q)ci f/ &~CX'0~oZN- - . c:o ro åi iiE .. ro Q)Z EroQ) ZQ) Q) .c :=en u.~~~mm~~~~~~~~~~~Ñ~~ PAGE 11 .Pl a n t B o o k 2 0 0 8 . 61 D A P O R An I D A C O R P c o m p a n y DI S T R I B U T I O N S U B S T A T I O N I N V E S T M E N T - E S T I M A T E D 1 3 - M O N T H A V E R A G E ~ AC C O U N T NO . DE S C R I P T I O N 24 D I R E C T A S S I G M E N T S 25 3 6 0 3 6 0 O T E C - O R E G O N 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 "'~(im..N 38 9 S I E R R A P , A . C I F I C ~ I E V A 9 A 38 9 I P Y C R E T A l b F M C 36 0 ¡ P U C R E T A I L - S i m p l o t 38 9 L P Y C R E T A l b ¡ I w e b s l i e e l T w l R "i c n I D I I I " D e T A i l n . i _ _ _ . . / i i . . . . . . . . . . , . 38 9 I P Y C R E T A l b , " l e R R e F e F f l C l : e y r e R 38 9 I P Y C R E T A l b M W R a W ! l l : l C l : e V F e R 36 0 S P A S O U T H I D A H O 36 0 S P A O T E C . W E I S E R 36 0 O P U C F a c i l t i e s 36 0 L P U C F a c i l i t i e s 38 9 P S C ~ 1 F s s i l i t i e e TO T A L 36 0 36 1 3 6 1 S P A O T E C - O R E G O N 38 1 S I E R R i O i F l C 1 F I C ~ I E W . . Q A '1 C 4 I D I I ' " O C : T A I l c t . . , . 36 1 1 P U C R E T A I L - S i m p l o t 38 1 I P Y C R E T A l b ¡ I w e b s l i e s l T ' N i R 38 1 I P Y C R E T A l b Q e l a A ' s r l K e R F e S S 38 1 I P Y C R E T A l b , " l e R R e F e F f l C l : e y r B R 38 1 I P Y C R E T A l b M W R B w g l : l C l : e \ ' F e R Sh e e t N a m e : D . I N V - P a g e 1 4 Fi l e N a m e : P l a n t 2 0 0 8 . x l s BA L A N C E A S O F Y E A R E N O 20 0 7 1, 4 8 7 1, 3 9 8 2, 9 5 3 6, 4 9 9 18 7 , 9 3 9 BA L A N C E A S O F Y E A R E N O A V E R A G E O F E N D I N G E S T I M A T E O 1 3 . M O N T H ~ B A L A N C E S A V E R A G E / 1 1 17 17 17 17 51 51 51 51 . PL A N T BO O K DI S T R I B U T I O N I N V E S T M E N T Pr i n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t T i m e : 1 : 2 2 P M 1,4 8 7 1,3 9 8 1,4 8 7 1. 3 9 8 1, 4 8 7 1,3 9 8 2, 9 5 3 2. 9 5 3 2, 9 5 3 -- - - - - - - - - - - - - - - - - - 6, 4 9 9 6, 4 9 9 6, 4 9 9 18 7 , 9 3 9 18 7 . 9 3 9 18 7 , 9 3 9 - - - - - - - - - - - - - - - . - - - -. RI D A P O R An I D A C O R P c o m p a n y . Pl a n t B o o k 2 0 0 8 DI S T R I B U T I O N S U B S T A T I O N I N V E S T M E N T - E S T I M A T E D 1 3 - M O N T H A V E R A G E FE R C BA L A N C E A S O F Y E A R E N D BA L A N C E A S O F Y E A R E N O AV E R A G E O F E N p l N G ES T I M A T E P 1 3 . M O N T H AC C O U N T NO . DE S C R ' P i l O N 20 0 7 20 0 8 BA L A N C E S AV E R A G E l 1 J 48 36 1 S P A S O U T H I D A H O 14 , 6 3 14 , 6 4 3 14 . 6 4 3 14 . 6 4 3 49 36 1 S P A O T E C - W E I S E R 50 , 8 8 1 50 , 8 8 1 50 , 8 8 1 50 , 8 8 1 50 36 1 O P U C F a c i l t i e s 51 36 1 I P U C F a c i l t i e s 11 , 6 0 8 10 , 5 8 9 11 , 0 9 8 11 , 0 9 8 52 36 1 P S G N F a e i l i l i e s 53 T O T A L 3 6 1 27 1 , 5 6 9 27 0 , 5 5 0 27 1 , 0 6 0 27 1 , 0 6 0 54 55 36 2 3 6 2 B P A O T E C - O R E G O N 27 , 3 0 7 26 , 7 7 4 27 , 0 4 0 27 , 0 4 0 56 36 2 S I ! ! R R J . P A G I F I G ~ 1 ! ! \ i , ~ , Q . I I , 57 36 2 I P Y G R H A l b F M G 58 36 2 I P U C R E T A I L - S i m p l o t 1, 1 0 9 , 3 0 1 1, 1 1 1 , 1 6 8 1, 1 1 0 , 2 3 4 1. 1 1 0 , 2 3 4 59 36 2 I P Y G R ! ! T A l b B i i i e b a k e s l T w i R 60 36 2 I P Y G R e T A l b Q e l a m a F l K e R F e s s 61 36 2 I P Y G R ! ! T J \ l b G l e R R s F e F F Y , I G l : e Y F B R 62 36 2 I P Y G R ! ! Ú \ l b M l i r l l i ! l I : I G I : B Y F B R 63 36 2 B P A S O U T H I D A H O 28 , 5 8 6 28 , 5 8 6 28 , 5 8 6 28 , 5 8 6 64 36 2 B P A O T E C . W E I S E R 28 2 , 4 2 8 43 3 , 6 9 4 35 8 , 0 6 1 35 8 , 0 6 1 65 36 2 O P U C F a c i l i t i e s 66 36 2 I P U C F a c i l t i e s 51 , 3 1 2 51 . 3 1 2 51 , 3 1 2 51 , 3 1 2 67 36 2 P S C N F a c i l i t i e s 68 T O T A L 3 6 2 1, 4 9 8 , 9 3 4 1, 6 5 1 . 5 3 4 1, 5 7 5 , 2 3 3 1. 5 7 5 , 2 3 3 69 70 T O T A L 1, 7 7 3 , 4 5 7 1, 9 2 5 , 0 3 7 1, 8 4 9 , 2 4 6 1, 8 4 9 , 2 4 6 71 NO T E : , P U C v a l u e s f o r 1 9 9 8 h a v e b e e n c h a n g e d f r o m 1 9 9 8 P l a n t S o o k t o r e f l e c t n e w m e t h o d o l o g y t o a v o i d d o u b l e c o u n t i n g t h i s s u b s t a t i o n i n v e s t m e n t . "'~m..Co Sh e e t N a m e : D . I N V - P a g e 1 5 Fi l e N a m e : P l a n t 2 0 0 8 . x l s PL A N T BO O K DI S T R I B U T I O N I N V E S T M E N T Pr i n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t T i m e : 1 : 2 2 P M . . al D A P O R An I D A C O R P c o m p a n y . Pl a n t B o o k 2 0 0 8 DI S T R I B U T I O N L I N E I N V E S T M E N T Al l o c a t i o n o f D i s t r i b u t i o n " L i n e s " a n d " O t h e t ' I n v e s t m e n t ; N o t I n c l u d i n g S u b s t a t i o n o r S u b s t a t i o n R e l a t e d , 1 2 OE S C R I P T I O N 3 4 Ac c o u n t 3 6 4 5 Ac c o u n t 3 6 5 6 Ac c o u n t 3 6 6 7 Ac c o u n t 3 6 7 8 Ac c o u n t 3 6 8 9 Ac c o u n t 3 6 9 10 A c c o u n t 3 7 0 11 Ac c o u n t 3 7 1 12 A c c o u n t 3 7 3 13 I T O T A L 14 15 16 DE S C R I P T I O N 17 18 A c c o u n t 3 6 4 19 A c c o u n t 3 6 5 20 A c c o u n t 3 6 6 21 Ac c o u n t 3 6 7 22 A c c o u n t 3 6 8 23 A c c o u n t 3 6 9 24 A c c o u n t 3 7 0 25 A c c o u n t 3 7 1 26 A c c o u n t 3 7 3 27 I r O T A L Ye a r E n d BP A S O U T H I D A H O ID A H O OR E G O N NE V A D A TO T A L 40 , 3 9 2 19 3 , 2 8 0 , 2 0 0 10 8 , 8 3 8 , 8 2 1 46 , 7 4 3 , 8 9 9 17 6 , 3 9 , 2 5 3 34 7 , 2 4 4 , 2 0 9 52 , 6 7 3 , 2 4 4 56 , 4 8 7 , 6 5 3 2, 3 1 9 , 8 8 5 3,9 4 3 , 9 1 2 98 7 , 9 7 1 , 0 7 6 15 , 7 9 3 , 7 8 3 7, 0 9 9 , 6 8 4 67 3 , 2 9 9 3,0 3 0 , 0 2 9 34 , 5 8 2 , 7 0 4 2,8 8 4 , 5 2 0 2, 4 9 7 , 1 6 9 21 6 , 9 1 3 20 9 , 0 2 2 66 , 9 8 7 , 1 2 2 21 0 , 5 8 5 , 8 6 3 11 6 , 7 8 9 , 8 6 6 47 , 4 1 7 , 1 9 8 17 9 , 5 0 9 , 6 7 3 38 1 , 8 2 6 , 9 1 3 55 , 5 5 7 , 7 6 4 58 , 9 8 4 , 8 2 2 2, 5 3 6 , 7 9 8 4, 1 5 2 , 9 3 3 1, 0 5 7 , 3 6 1 , 8 3 1 1, 5 1 1 , 8 8 0 85 1 , 3 6 1 2, 4 0 3 , 6 3 3 BP A S O U T H I D A H O 13 M o n t h A v e r a g e ID A H O O R E G O N NE V A D A TO T A L 40 , 3 9 2 18 9 , 7 1 0 , 1 2 6 10 1 , 7 5 1 , 1 2 7 46 , 2 2 5 , 7 2 3 17 1 , 7 6 0 , 7 3 5 33 3 , 6 8 3 , 3 2 0 51 , 8 5 7 , 4 6 2 54 , 5 0 3 , 5 7 4 2,3 3 7 , 8 8 3 3, 9 2 6 , 4 4 9 95 5 , 7 5 6 , 4 0 0 15 , 5 4 5 , 1 0 1 6, 8 4 0 , 0 6 7 65 7 , 8 6 0 3,0 0 0 , 6 3 9 33 , 2 9 2 , 1 2 6 2, 8 4 0 , 6 1 8 2, 4 2 1 , 7 2 0 23 6 , 5 0 0 20 8 , 5 1 8 65 , 0 4 3 , 1 4 7 20 6 , 7 3 9 , 1 8 1 10 9 , 3 8 7 , 1 1 4 46 , 8 8 3 , 5 8 2 17 4 , 8 0 1 , 7 6 5 36 6 , 9 7 5 , 4 4 6 54 , 6 9 8 , 0 8 1 56 , 9 2 5 , 2 9 4 2, 5 7 4 , 3 8 2 4, 1 3 4 , 9 6 7 1, 0 2 3 , 1 1 9 , 8 1 2 1, 4 8 3 , 9 5 4 79 5 , 9 2 0 2, 3 2 0 , 2 6 6 "U l)m..oI Sh e e t N a m e : D . L . N V - P a g e 2 3 Fi l e N a m e : P l a n t 2 0 0 8 . x l s PL A N T B O O K DI S T R I B U T I O N I N V E S T M E N T Pr i n t D a t e : 3 / 1 2 / 2 0 0 9 Pr i n t Ti m e : 1 : 1 3 P M - - - - - - - - - - - - - - - - - - - I Ii. I I I I I II. I I I I I I Ii. I ALLOCATED OREGON PLANT-IN-SERVICE WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Allocator Impacts $0 $1,430,722 (A) TOTAL ADJUSTMENTS $0 $1,430,722 (B) (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocator (B)OREGON PLANT BEFORE ADJUSTMENTS OREGON PLANT AFTER ADJUSTMENTS DIFFERENCE $187,758,869 $1,430,722$189,189,591 PAGE 15 I Ii. I I I I I II. I I I I I I Ii. I ACCUMULATED DEPRECIATION & AMORTIZATION - -. - - - - - - - - - - - - - -.0 P o w e r C o m p a n y In a n t D e p r e c I a t o n S y s t e m Ac c u m u l a t e d R e s e r e f o r D e p r e c i a t i o n a n d A m o r t z a t i o n ( E x c l u d i n g F A S 1 4 3 A d j u s t m e n t s ) Th i r t e e n M o n t h s E n d i n g 1 2 1 3 1 1 0 8 Re s e r v e B a l a n c e ~ R e s e r v e B a l a n c e ~ R e s e r v e B a l a n c e ~ R e s e r v e B a l a n c e ~ R e s e r e B a l a n c e ~ R e s e r v e B a l a n c e ~ R e s e r v e B a l a n c e ~ FE R C A c c o u n t 12 1 3 1 1 2 0 0 7 11 3 1 1 2 0 0 8 21 8 1 2 0 0 8 3/ 3 1 1 2 0 8 41 3 0 1 2 0 0 8 51 3 1 1 2 0 0 8 81 3 0 1 2 0 0 8 30 2 (3 , 1 3 8 , 5 3 . 6 0 ) (3 , 1 4 3 , 5 4 2 , 2 2 ) (3 , 2 0 8 , 6 2 9 . 8 4 ) (3 , 2 7 3 , 7 1 8 . 4 6 ) (3 , 3 3 8 , 8 0 6 , 0 8 ) (3 , 0 3 , 9 4 , 7 0 ) (3 , 4 6 8 , 9 8 2 . 3 2 ) 30 3 (3 5 , 5 7 5 , 0 2 4 , 7 7 ) (1 0 , 5 5 2 , 5 1 2 , 9 0 ) (1 0 , 9 2 7 , 3 9 9 . 3 7 ) (1 1 , 3 0 4 , 3 5 1 . 4 5 ) (1 1 , 6 8 2 , 0 4 6 , 7 9 ) (1 2 , 0 5 9 , 7 6 6 , 1 2 ) (1 2 , 4 5 1 , 0 0 0 , 7 7 ) To t a l A c c u m u l a t e d Am o r t z a t o n Re s e r v e ( A c c o u n t 11 1 ) (3 8 , 7 1 3 , 4 7 8 , 3 7 ) (1 3 , 6 9 6 , 0 5 5 , 1 2 ) (1 4 , 1 3 8 , 0 2 9 . 2 1 ) (1 4 , 5 7 8 , 0 6 9 , 9 1 ) (1 5 , 0 2 0 , 8 5 2 , 8 7 ) (1 5 , 4 6 3 , 6 6 0 . 8 2 ) (1 5 , 9 1 9 , 9 8 3 , 9 ) 31 0 (1 3 7 , 7 7 7 , 3 7 ) (1 3 8 , 1 6 1 . 4 7 ) (1 3 8 , 5 4 5 , 5 7 ) (1 3 8 , 9 2 9 , 6 7 ) (1 3 9 , 3 1 3 . 7 7 ) (1 3 9 , 6 9 7 . 8 7 ) (1 4 0 , 0 8 1 , 9 7 ) 31 1 (9 8 . 1 5 8 , 1 7 0 , 6 2 ) (9 8 , 4 2 2 . 3 7 8 . 2 0 ) (9 8 , 7 0 5 , 7 3 5 , 1 5 ) (9 8 , 8 9 0 , 9 3 0 , 2 0 ) (9 9 , 1 7 4 , 5 7 0 . 1 2 ) (9 9 , 4 5 8 , 2 2 2 . 8 3 ) (9 9 , 7 3 , 2 8 7 . 0 1 ) 31 2 (3 0 9 , 3 4 3 , 5 6 7 , 5 9 ) (3 1 0 , 3 2 7 , 4 0 2 , 3 7 ) (3 1 1 , 3 6 2 , 1 3 2 . 3 2 ) (3 1 1 . 7 2 1 . 0 9 5 . 2 5 ) (3 1 2 , 7 2 0 , 8 0 5 , 1 2 ) (3 1 3 , 9 1 1 . 2 8 9 , 7 4 ) (3 1 4 , 5 9 8 , 3 4 . 6 8 ) 31 4 (6 7 , 8 2 7 , 1 4 9 , 5 4 ) (6 8 , 0 9 2 , 7 2 7 , 8 7 ) (6 8 , 4 5 9 , 2 8 9 , 3 8 ) (6 8 , 8 0 6 , 7 5 7 . 7 5 ) (6 8 , 8 2 6 , 3 1 9 , 1 4 ) (6 9 , 1 9 2 , 4 7 5 , 4 1 ) (6 9 , 1 0 3 , 2 9 3 , 0 2 ) 31 5 (4 6 , 0 0 7 , 0 9 6 , 4 0 ) (4 6 , 1 1 7 , 6 6 2 . 6 3 ) (4 6 , 2 2 8 , 5 5 5 , 5 9 ) (4 6 , 3 3 7 , 8 2 7 . 8 6 ) (4 6 , 4 4 9 , 2 0 7 , 1 1 ) (4 6 . 5 6 0 , 6 4 2 . 0 3 ) (4 6 , 6 6 7 , 8 0 1 , 9 5 ) 31 6 (6 , 3 3 8 , 3 3 2 . 5 5 ) (6 , 3 6 3 , 4 2 5 , 7 5 ) (6 , 4 0 1 , 6 7 7 3 2 ) (6 , 1 0 , 8 8 5 , 7 4 ) (6 , 4 4 9 , 4 0 6 , 7 1 ) (6 , 4 6 8 , 2 2 9 , 9 5 ) (6 , 3 4 1 , 9 0 1 . 4 8 ) To t l S t e a m Pr o d u c t o n (5 2 7 . 8 1 2 , 0 9 4 , 0 7 ) (5 2 9 , 4 6 1 , 7 5 8 . 2 9 ) (5 3 1 , 2 9 5 , 9 3 5 . 3 3 ) (5 3 2 , 3 0 6 , 4 2 6 , 4 7 ) (5 3 3 . 7 5 9 , 6 2 1 , 9 7 ) (5 3 5 . 7 5 0 , 5 5 7 , 8 3 ) (5 3 6 , 5 8 9 . 7 1 2 . 1 1 ) 33 1 (5 8 , 4 0 5 , 4 3 4 , 4 6 ) (5 8 , 6 9 1 , 9 5 1 , 3 7 ) (5 8 , 9 5 8 , 9 2 2 , 5 6 ) (5 9 , 1 6 4 , 1 7 1 . 5 7 ) (5 9 , 4 2 2 . 2 5 8 , 7 2 ) (5 9 . 7 1 1 . 7 8 8 . 3 1 ) (5 9 , 9 9 9 , 8 2 0 , 2 6 ) 33 2 (1 3 4 , 6 5 8 , 6 4 2 , 3 4 ) (1 3 5 . 0 4 9 , 2 9 9 , 6 4 ) (1 3 5 , 4 3 9 . 9 5 7 . 1 8 ) (1 3 5 , 8 3 4 , 4 3 3 . 5 0 ) (1 3 6 , 2 2 8 , 9 6 4 . 1 7 ) (1 3 6 , 6 2 3 , 7 1 6 , 9 6 ) (1 3 7 , 0 1 8 , 6 3 7 . 1 5 ) 33 3 (8 2 , 7 8 3 , 6 5 3 , 3 4 ) (8 3 , 6 9 , 6 3 8 , 3 8 ) (8 3 . 2 9 5 , 5 1 4 . 4 7 ) (8 3 , 5 8 1 , 3 1 5 , 0 ) (8 3 , 8 6 3 , 7 4 3 , 9 7 ) (8 4 , 1 4 6 , 3 6 0 . 6 2 ) (8 4 , 4 3 1 , 3 5 4 . 4 8 ) 33 4 (1 1 , 5 6 8 , 0 3 3 , 1 5 ) (1 1 . 6 5 7 , 6 3 4 . 3 2 ) (1 1 , 7 1 5 . 1 2 2 . 0 ) (1 1 , 6 9 1 , 5 3 8 , 7 1 ) (1 1 , 7 1 5 , 5 1 5 . 3 0 ) (1 1 , 8 1 0 , 3 7 2 . 2 5 ) (1 1 , 9 0 4 , 8 2 8 . 0 ) 33 5 (6 . 3 0 6 , 3 9 8 . 6 7 ) (6 , 3 3 1 . 5 3 1 . 7 7 ) (6 . 3 5 7 , 1 1 7 . 1 5 ) (6 , 3 8 2 , 7 6 6 , 2 5 ) (6 , 4 0 8 , 5 0 4 . 5 7 ) (6 , 3 4 , 4 4 1 , 0 ) (6 , 4 6 0 , 5 8 5 , 4 2 ) 33 6 (3 . 3 1 8 , 8 0 2 . 1 1 ) (3 , 3 3 0 . 7 3 2 . 4 9 ) (3 , 3 4 2 , 6 6 2 , 8 7 ) (3 , 3 5 4 , 5 9 3 . 2 5 ) (3 . 3 6 6 , 5 2 3 , 6 3 ) (3 . 3 7 8 , 5 4 . 0 1 ) (3 , 3 9 0 . 3 8 4 . 3 9 ) To t a l H y d r o Pr o d u c t o n (2 9 7 , 0 4 0 . 9 6 4 , 0 7 ) (2 9 8 , 1 3 0 , 7 8 7 . 9 7 ) (2 9 9 , 1 0 7 , 2 9 8 . 9 3 ) (3 0 0 , 0 0 8 , 8 1 8 , 8 8 ) (3 0 1 , 0 0 5 , 5 1 0 , 3 6 ) (3 0 2 . 1 0 5 , 1 3 3 . 6 5 ) (3 0 3 , 2 0 5 , 5 9 0 . 1 0 ) 34 1 (5 1 9 , 5 4 9 . 4 1 ) (5 3 3 . 1 9 3 , 2 9 ) (5 4 6 , 8 3 7 , 1 7 ) (5 6 0 , 4 8 1 , 0 5 ) (5 8 4 , 9 5 8 , 6 9 ) (6 0 9 , 7 7 4 , 4 5 ) (6 3 4 , 5 0 , 6 6 ) 34 2 (5 1 7 . 7 9 8 , 1 ) (5 2 6 , 6 8 9 , 1 3 ) (5 3 5 , 5 7 9 , 6 5 ) (5 4 , 4 7 0 , 1 7 ) (5 5 6 , 9 8 5 . 0 7 ) (5 6 9 , 6 1 3 , 0 9 ) (5 8 2 , 2 1 2 . 4 9 ) 34 3 12 , 4 1 6 , 9 5 3 , 2 2 12 , 2 9 2 , 3 1 9 , 4 6 12 . 1 8 7 , 6 8 5 , 7 4 12 , 0 8 3 , 0 5 2 , 0 0 12 , 1 4 6 . 8 9 7 , 6 5 (1 0 2 . 9 8 2 , 0 9 ) (3 1 7 , 8 9 4 . 3 9 ) 34 (2 1 , 7 6 8 , 7 3 0 . 0 9 ) (2 1 , 8 3 5 , 4 6 7 , 7 4 ) (2 1 , 9 2 2 , 2 0 5 , 3 9 ) (2 2 , 0 0 8 , 9 4 . 0 4 ) (2 2 , 1 2 9 , 0 0 9 . 3 0 ) (1 0 , 1 8 0 , 1 2 1 . 6 8 ) (1 1 , 1 0 2 , 7 9 . 8 8 ) 34 5 (7 7 5 , 3 5 9 , 6 9 ) (8 0 9 , 3 5 9 . 2 8 ) (8 4 3 , 3 5 8 , 7 ) (8 7 7 , 3 5 8 . 6 ) (2 3 3 , 7 9 . 6 9 ) (2 7 3 . 3 9 1 . 5 0 ) (3 1 4 , 5 4 8 . 5 6 ) 34 6 (4 1 3 , 5 3 0 , 3 7 ) (4 1 8 , 9 5 1 , 0 5 ) (4 2 4 , 3 8 2 . 2 5 ) (4 2 9 , 8 1 3 , 4 5 ) (2 6 3 , 8 4 6 . 3 ) (2 7 2 , 4 6 6 . 6 0 ) (2 8 1 , 0 9 9 , 3 8 ) To t a l Ot h e r Pr o d u c t o n (1 1 , 5 7 8 , 0 1 4 , 9 5 ) (1 1 , 8 3 1 , 3 4 1 , 0 1 ) (1 2 . 0 8 4 , 6 7 7 . 5 9 ) (1 2 , 3 3 8 . 0 1 4 . 1 7 ) (1 1 , 6 2 1 . 3 8 1 . 1 3 ) (1 2 , 0 0 8 , 3 6 9 , 4 1 ) (1 3 , 2 3 3 , 5 4 , 3 6 ) To t a l P r o d u c l l o n (8 3 6 , 4 3 1 . 0 7 3 , 0 9 ) (8 3 9 , 4 2 3 , 8 8 7 . 2 7 ) (8 4 2 , 4 8 7 , 9 0 9 , 8 5 ) (8 4 4 , 6 5 3 , 2 5 9 , 5 2 ) (8 4 6 , 3 8 6 . 5 1 3 , 4 6 ) (8 4 9 , 8 6 4 , 0 6 0 . 8 9 ) (8 5 3 , 0 2 8 . 3 5 6 . 5 7 ) 35 2 (1 8 , 9 6 5 , 7 2 6 , 5 2 ) (1 9 , 0 0 1 , 3 3 2 , 6 4 ) (1 9 , 0 3 7 , 0 9 7 . 1 6 ) (1 9 . 0 8 0 , 4 8 0 , 5 4 ) (1 9 , 1 1 6 , 4 6 9 , 9 5 ) (1 9 , 1 8 1 , 7 6 7 , 2 3 ) (1 9 , 2 2 5 , 5 1 6 , 5 6 ) 35 3 (8 2 . 6 1 0 , 5 8 7 . 2 5 ) (8 3 , 0 7 1 , 6 6 1 . 3 2 ) (8 3 . 4 4 , 4 8 5 , 7 0 ) (8 3 , 8 4 7 , 1 8 5 . 6 5 ) (8 3 , 9 7 2 , 5 3 1 . 6 1 ) (8 4 . 3 9 5 . 5 0 0 , 8 4 ) (8 4 . 9 7 7 . 5 2 1 . 6 3 ) To t a l T r a n s m i s s i o n St a i o n s (1 0 1 , 5 7 6 , 3 1 3 , 7 7 ) (1 0 2 , 0 7 2 , 9 9 3 . 9 6 ) (1 0 2 . 4 6 0 , 5 8 2 . 8 6 ) (1 0 2 , 9 2 7 , 6 6 6 . 1 9 ) (1 0 3 . 0 8 9 , 0 0 1 . 5 6 ) (1 0 3 . 5 7 7 , 2 6 8 . 7 ) (1 0 4 , 2 0 3 , 0 3 8 , 1 9 ) 35 0 (4 , 8 0 8 , 0 1 8 . 7 9 ) (4 , 8 5 3 . 2 3 7 . 9 9 ) (4 . 8 9 8 , 4 5 8 , 7 4 ) (4 , 9 4 4 , 2 5 6 . 1 2 ) (4 . 9 9 0 , 0 6 5 . 3 2 ) (5 , 0 3 7 , 3 3 5 , 6 8 ) (5 . 0 8 3 , 9 9 8 , 2 8 ) 35 4 (3 1 , 6 1 6 , 2 6 6 . 3 6 ) (3 1 , 8 6 4 . 8 6 2 . 9 1 ) (3 2 , 1 1 7 . 0 3 3 , 7 5 ) (3 2 , 3 6 9 , 1 8 1 , 2 4 ) (3 2 . 5 8 8 , 3 5 5 , 5 3 ) (3 2 . 8 2 0 . 0 2 5 , 2 8 ) (3 3 . 0 7 0 , 3 3 , 0 1 ) 35 5 (4 5 . 1 7 2 , 3 3 7 , 2 7 ) (4 5 , 3 4 4 , 0 9 2 , 6 4 ) (4 5 , 5 3 7 . 9 1 8 , 8 1 ) (4 5 . 7 1 7 , 6 4 7 , 2 0 ) (4 5 , 7 0 8 , 3 9 3 , 3 2 ) (4 5 , 7 4 7 , 5 4 9 . 6 3 ) (4 5 . 8 9 4 . 1 9 8 , 7 6 ) 35 6 (4 6 , 3 1 6 , 8 0 0 , 3 0 ) (4 6 , 4 7 7 , 7 5 9 , 1 7 ) (4 6 , 6 7 4 . 4 4 9 , 2 5 ) (4 6 . 8 4 9 , 8 0 2 , 1 9 ) (4 6 , 8 7 3 , 7 0 1 , 7 6 ) (4 7 , 1 4 6 , 9 5 7 , 0 4 ) (4 7 . 3 5 1 , 9 4 , 9 9 ) 35 9 (2 4 7 , 1 5 5 , 1 2 ) (2 4 7 , 4 3 9 , 0 9 ) (2 4 7 , 7 2 3 . 0 6 ) (2 4 8 , 0 7 , 0 3 ) (2 4 8 , 2 9 1 , 0 0 ) (2 4 8 , 5 7 4 , 9 7 ) (2 4 8 , 8 5 8 . 9 4 ) To t l T r a n s m i s s i o n Li n e s (1 2 8 , 1 6 0 , 5 7 7 , 8 4 ) (1 2 8 , 7 8 7 . 3 9 1 , 8 0 ) (1 2 9 , 4 7 5 . 5 8 3 , 6 1 ) (1 3 0 , 1 2 8 , 8 9 3 , 7 8 ) (1 3 0 , 4 0 8 , 8 0 6 . 9 3 ) (1 3 1 , 0 0 0 , 4 4 2 , 6 0 ) (1 3 1 , 6 4 9 , 3 3 8 . 9 8 ) "U To t a T r a n s m i s s i o n (2 2 9 , 7 3 6 , 8 9 1 , 6 1 ) (2 3 0 . 8 6 0 , 3 8 5 , 7 6 ) (2 3 1 , 9 5 6 , 1 6 6 , 4 7 ) (2 3 3 . 0 5 6 , 5 5 9 , 9 7 ) (2 3 3 , 4 9 7 , 8 0 8 , 4 9 ) (2 3 4 , 5 7 7 . 7 1 0 , 6 7 ) (2 3 5 , 8 5 2 . 3 7 7 1 7 ) ):(jm..en 5/ 1 9 1 2 0 0 9 Am r t E x p . 1 2 m o n t h . e n d e d 1 2 . 3 1 - 0 8 ( S e m m e l ) , x l . Mo n t h l y 0 8 R e i e i e E x A R O -. - - . lGI ~:: ~;.. ~ ClC;;:: E Ü ~.! ~ ;:~ .~ ~ t:i¡fI.2~~ g ii gio~:ë;;0'- 0 c ~Glol~~,. GI'tJ:~ 0 c ëo ë II ~.J:-ã~ ¡ ~.~ ~C l! :E- C. I-aio.. .e ~ :i ;;'t ~ "S E::u ~ . c; CDGI ~ ~gao..1'~g ~âlD ~ ~ g ~ l" .. ai~ ëØ -~ 31 ;; ~ ~ 8cII ¡¡lD ~ :i ;; Õ)~I' I' oi cxao I' °o I' 0)o lÔ ~~ ~ ~M .. aiiñ -~ ~ 8cII ¡¡ lD ~ :i ;; m íico 0)cx irao :g ~g cõ rr ~ ~ ~M .. cx;¡ -- ~ ~ aiucII ¡¡lD ~ :i ;; ~:;° ':o Mao co No I' 0)o .., ~ N ~M .. cxëW - ~ ~ 8c aoII 0- 0II NlD iõai N~ N :i ;; ~~C" ..N ..cx 0° co.. C" ió cxI' C".. I' .. cx~~ ~ aiucII ¡¡ lD ~ 31 ;; ~;:0) °có irao ~ l2g cx ó~ C" co.. .. co t! .. cx~ -~ ~ BcII ¡¡lD ~ :i ;; c;.~N I' o ooI' N C"0.. ':~ É~.. .. C"M I' cxN ~~.. u; ~ ë C" C" c:: 08 ~~ :êo ø li0: ëi cW ¡¡ 0II ~ ~ mco cxco':aiC"co ~ Nu)õ)&O;;~Nã)OCO.. 10..0 NCl': ':"""'oooiC'iroicóo10 00)C"..': COO) CO': ia': 01'': 0)0 Cl., 10 rr ió ó cx ió ai Ñ ': 0) 0) 0.. 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In t e l l p l a n t D e l a t l o n S y s t e m Ac c u m u l a t e d R e s e r v e f o r D e p r e c i a t i o n a n d A m o r t z a t i o n ( E x c l u d i n g F A S 1 4 3 A d j u s t m e n t s ) Th i r t n M o n t h s E n d i n g 1 2 / 3 1 / 0 8 Re s e r v e B a l a n c e t ¡ R e s e r v e B a l a n c e t ¡ R e s e r v e B a l a n c e t ¡ R e s e r v e B a l a n c e t ¡ R e s e r v e B a l a n c e t ¡ R e s e r v e B a l a n c e t ¡ FE R C A c c o u n t 7/ 3 1 1 2 0 0 8 8/ 3 1 / 2 0 0 8 91 3 0 1 2 0 8 10 / 3 1 / 2 0 0 8 11 / 3 0 / 2 0 0 8 12 1 3 1 1 2 0 0 8 13 M o n t h T o t a 13 M o n t h A v e r a g e 30 2 (3 , 5 3 4 , 0 7 0 . 9 4 ) (3 , 5 9 9 , 1 5 8 , 5 6 ) (3 , 6 6 4 , 2 4 7 , 1 8 ) (3 , 7 2 9 , 3 3 4 . 8 0 ) (3 , 7 9 4 , 4 2 4 , 4 2 ) (3 , 8 5 9 , 5 1 3 , 0 4 ) (4 5 , 1 5 6 , 7 7 6 , 1 6 ) (3 , 7 3 , 5 9 8 . 1 7 ) 30 3 (1 2 , 8 3 9 , 0 4 5 , 1 7 ) (1 3 , 2 3 1 , 2 3 7 . 4 8 ) (1 3 , 6 3 0 , 7 2 2 , 8 1 ) (1 4 , 0 4 6 , 2 2 7 . 2 9 ) (1 4 , 4 8 2 , 2 8 0 . 0 9 ) (1 4 , 8 8 1 , 9 8 7 , 1 6 ) (1 8 7 , 6 4 3 , 6 0 2 , 1 7 ) (1 4 , 4 3 4 , 1 2 3 , 2 4 ) To t l A c c u m u l a t e d Am o r z a t i o n Re s e r v e ( A c c o u n t 11 1 ) (1 6 , 3 7 3 , 1 1 6 . 1 1 ) (1 6 , 8 3 0 , 3 9 6 , 4 ) (1 7 , 2 9 4 , 9 6 9 , 9 9 ) (1 7 , 7 7 5 , 5 6 2 , 0 9 ) (1 8 , 2 5 6 , 7 0 4 . 5 1 ) (1 8 , 7 4 1 , 5 0 0 , 2 0 ) (2 3 2 , 8 0 0 , 3 7 8 , 3 3 ) (1 7 , 9 0 7 , 7 2 1 . 4 1 ) 31 0 (1 4 0 , 4 8 6 . 0 7 ) (1 4 0 , 8 5 0 , 1 7 ) (1 4 1 , 0 0 0 . 8 1 ) (1 4 1 , 2 6 8 , 1 8 ) (1 4 1 , 5 3 5 . 5 5 ) (1 4 1 , 8 0 2 , 9 2 ) (1 , 8 1 9 , 4 3 1 , 3 9 ) (1 3 9 , 9 5 6 , 2 6 ) 31 1 (1 0 0 , 0 1 3 , 8 6 4 . 0 2 ) (1 0 0 , 2 4 0 , 6 7 1 6 4 ) (1 0 0 , 2 9 4 , 5 4 , 7 2 ) (1 0 0 , 4 8 3 , 4 5 8 . 5 0 ) (1 0 0 , 5 4 5 , 5 8 0 , 2 0 ) (1 0 0 , 6 8 4 , 9 3 0 , 8 2 ) (1 , 2 9 4 , 7 9 1 , 3 5 4 . 0 3 ) (9 9 , 5 9 9 , 3 3 4 . 9 3 ) 31 2 (3 1 5 , 8 1 0 , 7 7 7 . 1 4 ) (3 1 6 , 5 6 1 , 6 1 1 , 7 7 ) (3 1 6 , 9 5 0 , 0 2 5 , 0 8 ) (3 1 7 , 8 2 9 , 4 9 3 , 2 3 ) (3 1 3 , 0 9 2 , 5 0 9 , 1 2 ) (3 1 2 , 6 1 9 , 7 5 1 . 2 9 ) (4 , 0 7 6 , 8 6 8 , 8 0 6 . 7 0 ) (3 1 3 , 6 0 5 , 2 9 2 , 8 2 ) 31 4 (6 9 , 4 7 0 , 3 6 4 . 6 0 ) (6 9 , 6 1 2 , 3 4 3 . 3 4 ) (6 9 , 6 6 1 , 5 8 0 , 0 9 ) (6 9 , 8 9 2 , 3 8 0 , 4 3 ) (6 9 , 6 7 5 , 9 1 7 . 2 1 ) (6 9 , 8 1 8 , 0 1 6 . 4 9 ) (8 9 8 , 4 3 8 , 6 1 4 , 2 7 ) (6 9 , 1 1 0 , 6 6 2 , 6 4 ) 31 5 (4 6 , 7 7 9 , 9 1 7 . 4 1 ) (4 6 , 8 4 2 , 8 6 8 . 6 7 ) (4 6 , 8 7 0 , 7 1 7 , 2 1 ) (4 6 , 9 4 0 , 7 1 9 . 1 6 ) (4 6 , 2 0 8 , 7 1 2 , 2 3 ) (4 6 , 1 1 9 , 8 0 0 , 8 0 ) (6 0 4 , 1 3 1 , 5 2 9 , 0 5 ) (4 6 , 4 7 1 , 6 5 6 . 0 8 ) 31 6 (6 , 3 8 0 , 5 8 5 , 3 6 ) (6 , 3 3 4 , 3 7 1 , 0 2 ) (6 , 3 7 3 , 8 5 3 , 6 1 ) (6 , 4 1 4 , 1 8 4 . 0 8 ) (6 , 0 6 3 , 4 6 3 , 6 7 ) (6 , 0 4 3 , 5 7 0 , 3 8 ) (8 2 , 4 0 3 , 8 8 7 . 6 2 ) (6 , 3 3 8 , 7 6 0 . 5 9 ) To t a S t e a m Pr o d u c t i o n (5 3 8 , 5 9 5 , 9 7 4 , 6 0 ) (5 3 9 , 7 5 2 , 7 2 2 . 6 1 ) (5 4 0 , 2 9 1 , 7 2 5 . 5 2 ) (5 4 1 , 6 8 1 , 5 0 3 , 5 6 ) (5 3 5 , 7 2 7 , 7 1 7 . 9 8 ) (5 3 5 , 4 2 7 , 8 7 2 . 7 0 ) (6 , 9 5 8 , 5 3 , 6 2 3 , 0 6 ) (5 3 5 , 2 6 5 , 6 6 3 , 3 1 ) 33 1 (6 0 , 2 8 5 , 9 9 6 , 6 2 ) (6 0 , 5 6 6 , 5 6 3 . 7 9 ) (6 0 , 9 3 9 , 4 2 4 , 9 8 ) (6 1 , 3 5 5 , 1 3 0 . 8 8 ) (6 1 , 6 3 4 , 6 8 6 . 5 7 ) (6 1 , 9 7 0 , 1 1 7 . 5 3 ) (7 8 1 , 1 0 4 , 2 6 7 , 6 2 ) (6 0 , 0 8 4 , 9 4 3 , 6 6 ) 33 2 (1 3 7 , 4 1 3 , 2 2 , 1 9 ) (1 3 7 , 7 8 8 , 2 4 3 , 7 5 ) (1 3 8 , 3 1 4 , 0 8 0 , 3 6 ) (1 3 8 , 7 7 0 , 6 1 9 , 3 2 ) (1 3 9 , 2 3 1 , 6 7 6 , 6 5 ) (1 3 9 , 6 9 3 , 1 6 4 , 2 5 ) (1 , 7 8 2 , 0 6 4 , 8 5 7 , 4 6 ) (1 3 7 , 0 8 1 , 9 1 2 , 1 1 ) 33 3 (8 4 , 7 1 7 , 6 1 7 . 6 1 ) (8 5 , 0 0 3 , 4 7 3 . 8 7 ) (8 5 , 3 1 2 , 6 2 8 . 3 8 ) (8 5 , 6 0 6 , 9 8 3 , 7 9 ) (8 5 , 9 1 0 , 8 9 8 . 1 5 ) (8 6 , 2 0 8 , 5 6 1 . 8 1 ) (1 , 0 9 7 , 9 3 1 , 7 4 4 . 4 7 ) (8 4 , 4 5 6 , 2 8 8 . 0 4 ) 33 4 (1 1 , 9 9 7 , 8 8 5 , 3 2 ) (1 2 , 0 8 9 , 9 0 1 . 4 6 ) (1 2 , 1 9 2 , 3 7 6 , 2 ) (1 2 , 2 1 1 , 4 9 7 , 0 1 ) ( 1 2 , 4 0 6 , 3 3 1 . 8 9 ) (1 2 , 5 0 9 , 0 4 7 , 0 7 ) (1 5 5 , 4 7 0 , 0 8 4 , 4 0 ) (1 1 , 9 5 9 , 2 3 7 , 2 6 ) 33 5 (6 , 4 8 , 7 6 2 . 5 2 ) (6 , 5 1 2 , 9 9 5 . 9 4 ) (6 , 5 5 1 , 2 9 2 , 2 4 ) (6 , 5 8 8 , 1 2 8 . 8 6 ) (6 , 6 1 5 , 1 9 7 . 9 8 ) (6 , 6 5 2 , 4 8 7 . 7 0 ) (8 4 , 0 8 8 , 1 9 0 , 5 7 ) (6 , 4 6 8 , 3 2 2 . 3 5 ) 33 6 (3 , 0 2 , 3 1 4 . 7 7 ) (3 , 1 4 , 2 4 5 . 1 5 ) (3 , 4 2 6 , 0 8 3 , 4 3 ) (3 , 3 7 , 9 6 7 , 7 6 ) (3 , 4 4 9 , 8 5 2 , 0 9 ) (3 , 6 1 , 7 3 6 . 2 ) (4 4 , 0 7 4 , 3 5 2 , 3 7 ) (3 , 3 9 0 , 3 3 4 . 8 0 ) To t a l H y d r o Pr o d u c t o n (3 0 , 3 0 3 , 9 9 9 . 0 3 ) (3 0 5 , 3 7 5 , 2 3 . 9 6 ) (3 0 6 , 7 3 5 , 8 8 6 , 2 1 ) (3 0 7 , 9 7 0 , 3 2 7 . 6 2 ) (3 0 9 , 2 4 8 , 6 4 3 , 3 3 ) (3 1 0 , 4 9 5 , 1 1 4 . 7 8 ) (3 , 9 4 4 , 7 3 3 , 9 6 . 8 9 ) (3 0 3 , 4 4 1 , 0 3 8 , 2 2 ) 34 1 (6 5 9 , 2 8 2 , 3 0 ) (6 8 4 , 1 1 7 , 5 4 ) (7 1 1 , 6 4 6 . 1 2 ) (7 3 7 , 8 9 0 , 6 1 ) (7 6 4 , 2 0 5 , 3 8 ) (7 9 0 , 5 2 4 , 2 6 ) (8 , 3 3 6 , 9 6 4 , 9 3 ) (6 4 1 , 3 0 4 , 9 9 ) 34 2 (5 9 4 , 8 1 7 , 8 6 ) (6 0 7 , 4 2 6 . 2 2 ) (6 2 0 , 4 0 7 . 9 3 ) (6 3 3 , 2 2 3 , 9 0 ) (6 4 , 0 5 0 . 3 6 ) (6 5 8 , 8 7 8 . 1 5 ) (7 , 5 9 4 , 1 5 2 , 6 3 ) (5 8 4 , 1 6 5 , 5 9 ) 34 3 (5 3 5 , 3 0 4 , 7 8 ) (7 5 2 , 9 4 3 , 5 3 ) (1 , 0 0 3 , 0 3 3 , 7 2 ) (1 , 2 3 7 , 3 1 8 , 2 4 ) (1 , 4 7 1 , 8 1 3 , 3 2 ) (1 , 7 0 5 , 9 9 1 , 3 ) 53 , 9 9 9 , 6 2 6 , 3 9 4, 1 5 3 , 8 1 7 , 4 1 34 4 (1 1 , 1 8 8 , 0 8 9 . 8 6 ) ( 1 1 , 2 7 3 , 4 1 2 , 2 8 ) (1 1 , 3 5 2 , 0 6 5 . 1 ) (1 1 , 5 4 , 7 8 8 , 4 3 ) (1 1 , 6 2 3 , 0 6 5 , 2 0 ) (1 2 , 3 7 0 , 6 4 3 , 1 1 ) (2 0 0 , 2 9 5 , 3 3 6 . 4 1 ) (1 5 , 4 0 7 , 3 3 3 , 5 7 ) 34 5 (3 5 5 , 7 1 9 , 8 0 ) (3 9 6 , 8 9 8 , 1 2 ) (4 4 , 0 9 3 , 8 3 ) (4 8 8 , 3 9 2 . 4 9 ) (5 3 2 , 7 2 1 . 8 9 ) (5 7 7 , 3 7 9 , 3 5 ) (6 , 9 2 2 , 0 6 1 , 5 3 ) (5 3 2 , 4 6 6 , 2 7 ) 34 6 (2 8 9 , 7 8 7 , 5 6 ) (2 9 8 , 4 2 9 , 9 5 ) (3 0 7 , 1 2 9 , 6 5 ) (3 1 5 , 8 2 1 , 0 3 ) (3 2 4 , 5 2 2 . 5 9 ) (3 3 3 , 2 2 5 . 5 ) (4 , 3 7 3 , 0 2 5 , 3 6 ) (3 3 6 , 3 8 6 , 5 7 ) To t l Ote r Pr o u c t o n (1 3 , 6 2 3 , 0 0 2 . 1 6 ) (1 4 , 0 1 3 , 2 2 7 . 6 4 ) (1 4 , 4 3 8 , 3 7 6 , 6 6 ) (1 4 , 9 5 3 , 4 3 4 . 7 0 ) (1 5 , 3 6 2 , 3 7 8 , 7 4 ) (1 6 , 4 3 , 6 4 1 , 9 5 ) (1 7 3 , 5 2 1 , 9 1 4 , 4 7 ) (1 3 , 3 4 7 , 8 3 9 , 5 7 ) To t a P r o u c t o n (8 5 6 , 5 2 2 , 9 7 5 , 7 9 ) (8 5 9 , 1 4 1 , 3 7 4 , 2 1 ) (8 6 1 , 4 6 5 , 9 6 8 , 3 9 ) (8 6 4 , 6 0 5 , 2 6 5 , 9 0 ) (8 6 0 , 3 3 8 , 7 4 0 . 0 5 ) (8 6 2 , 3 5 9 , 6 2 9 , 4 3 ) (1 1 , 0 7 6 , 7 0 9 , 0 3 4 , 2 ) (8 5 2 , 0 5 4 , 5 4 1 , 1 1 ) 35 2 (1 9 , 2 6 4 , 8 7 1 . 7 3 ) (1 9 , 3 0 8 , 6 5 7 , 0 0 ) (1 9 , 3 7 8 , 9 3 7 , 3 1 ) (1 9 , 4 3 5 , 2 8 8 , 7 9 ) (1 9 , 4 9 1 , 7 8 1 , 2 ) (1 9 , 5 4 7 , 8 7 5 , 3 4 ) (2 5 0 , 0 3 5 , 8 0 2 , 3 9 ) (1 9 , 2 3 3 , 5 2 3 . 2 6 ) 35 3 (8 5 , 3 2 8 , 1 7 0 , 6 1 ) (8 5 , 3 5 6 , 5 1 2 . 7 3 ) (8 5 , 7 1 5 , 7 4 2 , 1 9 ) (8 5 , 7 4 2 , 2 1 7 , 3 8 ) (8 5 , 7 8 3 , 8 9 5 . 6 ) (8 6 , 1 5 1 , 2 0 4 . 9 8 ) (1 , 1 0 0 , 3 9 6 , 2 1 7 , 3 5 ) (6 4 , 6 4 5 , 8 6 2 , 8 7 ) To t a l T r a n s m i s s i o n St a o n s (1 0 4 , 5 9 3 , 0 4 2 , 3 4 ) (1 0 4 , 6 6 5 , 1 6 9 , 7 3 ) (1 0 5 , 0 9 4 , 6 7 9 , 5 0 ) (1 0 5 , 1 7 7 , 5 0 6 , 1 7 ) (1 0 5 , 2 7 5 , 6 7 7 . 0 8 ) (1 0 5 , 6 9 9 , 0 8 0 . 3 2 ) (1 , 3 5 0 , 4 3 2 , 0 1 9 , 7 4 ) (1 0 3 , 8 7 9 , 3 8 6 , 1 3 ) 35 0 (5 , 1 3 0 , 6 6 5 . 3 1 ) (5 , 1 7 7 , 4 5 8 , 7 1 ) (5 , 2 0 4 , 7 8 9 , 3 9 ) (5 , 2 4 1 , 8 5 2 . 4 5 ) (5 , 2 7 8 , 9 2 8 , 5 9 ) (5 , 3 1 6 , 1 5 0 . 9 4 ) (6 5 , 9 6 5 , 2 1 6 , 3 1 ) (5 , 0 7 4 , 2 4 7 , 4 1 ) 35 4 (3 3 , 3 2 5 , 5 1 1 . 5 7 ) (3 3 , 5 8 0 , 8 6 2 , 5 8 ) (3 3 , 7 3 3 , 8 2 9 , 1 4 ) (3 3 , 9 3 2 , 7 7 3 , 5 2 ) (3 4 , 1 2 8 , 9 7 0 , 0 6 ) (3 4 , 3 3 6 , 7 9 4 , 6 1 ) (4 2 9 , 4 8 4 . 8 0 0 , 5 6 ) (3 3 , 0 3 7 , 2 9 2 , 3 5 ) 35 5 (4 6 , 0 6 9 , 0 8 8 . 1 9 ) (4 6 , 2 6 3 , 9 1 8 , 1 2 ) (4 6 , 2 1 6 , 3 6 7 , 6 5 ) (4 6 , 4 0 7 , 5 4 6 , 6 ) (4 6 , 3 4 5 , 4 8 3 , 2 2 ) (4 6 , 5 0 3 , 6 0 , 7 7 ) (5 9 6 , 9 2 8 , 0 0 1 , 4 ) (4 5 , 9 1 7 , 5 3 8 . 5 9 ) 35 6 (4 7 , 5 4 1 , 1 0 8 , 6 7 ) (4 7 , 7 5 4 , 4 8 8 , 6 3 ) (4 7 , 5 0 4 , 6 2 6 . 1 8 ) (4 7 , 7 1 8 , 6 2 3 . 0 1 ) (4 7 , 5 9 4 , 6 3 4 , 9 7 ) (4 7 , 7 8 1 , 3 2 7 , 9 2 ) (6 1 3 , 5 8 6 , 2 2 8 , 8 ) (4 7 , 1 9 8 , 9 4 Q , 2 ) 35 9 (2 4 9 , 1 4 2 , 9 1 ) (2 4 9 , 4 2 6 , 8 ) (2 4 9 , 6 6 3 , 9 ) (2 4 9 , 9 2 3 , 1 8 ) (2 5 0 , 1 8 3 . 2 7 ) (2 5 0 , 4 4 3 . 3 6 ) (3 , 2 3 4 , 8 3 1 , 9 0 ) (2 4 8 , 8 3 3 , 2 2 ) To t a l T r a n S m l s s l o n Li n e s (1 3 2 , 3 1 5 , 5 1 6 , 5 ) (1 3 3 , 0 2 6 , 1 5 4 , 9 2 ) (1 3 2 , 9 0 9 , 2 7 5 . 4 5 ) (1 3 3 , 5 5 , 7 1 8 . 2 2 ) (1 3 3 , 5 9 8 , 2 0 0 , 1 1 ) (1 3 4 , 1 8 8 , 1 7 1 6 0 ) (1 , 7 0 9 , 1 9 9 , 0 7 8 . 4 9 ) (1 3 1 , 4 7 6 , 8 5 2 , 1 9 ) "' To t a l T r a n s m i s s i o n (2 3 6 , 9 0 8 , 5 5 8 , 9 9 ) (2 3 7 , 6 9 1 , 3 2 4 , 6 5 ) (2 3 8 , 0 0 3 , 9 5 4 , 9 5 ) (2 3 8 , 7 2 8 , 2 2 4 , 3 9 ) (2 3 8 , 8 7 3 , 8 7 1 1 9 ) (2 3 9 , 8 8 7 , 2 5 7 . 9 2 ) (3 , 0 5 9 , 6 3 1 , 0 9 l , 2 3 ) (2 3 5 , 3 5 6 , 2 3 8 . 3 3 ) ~G'm~CO ~1 9 / 2 0 0 9 Am 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IXM' ai0) I"!3 ~ eo..~.c.;: ûSÕ ii :i ii i-õ e õ:i i- ã)C;LõMN~êõMã)õ) ..1X.... 0)0 0).... 0 gg3U;~~sigi~~iê~~~~~C"~;~iaCC..O(JU'..NCOC\t:..CO....,C\NI,OI,.. a: 0 ai ~C\ ió C\ M''' M'~~~ ---..-e CõSãìíñ;:ã)r:r:ãìSC\ IX IX to 0) .. .. to I" C\¡èmæ::~Cõm~~¡è.. 0) N .. I" IX 0 .. IX .. ió a: .. .. Ñ ct ct ió C\ 0IX I" IX CX to .. .. CX .. I"o)O....N..NIx..OM'a:ctctai"'oai"'ai..tOlO~NCOl"tO..1X£!~~ ---~-q:s ã)MNm;:c;ã)~SãìIOI,CX......COo).... cx cx cx cx cx IÒ IÒ C" e- C"o I" 10 .. co IX to IX to ..IX .. to I" C\ 0) 10 0) .. IX'¡ióoaiM'a:ai":aiM't;~d5g~~~q~~O)~CÖ-ÑlÓÑ(' ~-.~ N ~ ---~-co--- -- r:~~Nã)íOêOmr:;:tONNI"....CXtO......cxm~~mcx~cxógU;CÕ~~~i8~glXM'ctctotOai -ióoo~~i8ir~g~~~~ ai .¡ a: ~ C\ ió C\ .. .. a:~N"- ---~-co--- -- oLñMNMocc;:N~O)O)..I"C\..O)tOl"..C"ó""ócxlÒ""e-cxC"01O....1X01"1"..1X co 0 I"..oo.. 0.. 0 ct ct ai ió .. 0 .. a: .. C\00.. 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C\ to.. ~ 10~ ....~ ~ m.....¡~oo.. ~;:-r SI" N 10 ..IÒ ~ cx g l2 18 Cõ IX a: M' ai C\ION..1".. .. .. ~æ~~(;o ~o 0.. Ñ ai~ .. Õ.. C"I".. M'0)10t: SÇ'(Y ãìcoO)..om cx cx ócoO).. 00)_C\ N .. C\ ct ..0) 0) I" !g.. 0 IX .-o M' ct ct.. ~ 10 IX~ .. ~..~ ..o IÒ Eìa: Cõt: ~~~.m ó IÒ ~ Cõ ¡:R~~.. 0 ~oM'to.. ~ 10~ .... ~ cx.... M' ~t: ¡;ml"10 10 ..~ ó IÒ ~ Cõ ;!.¡ ~ ~~ 0 ~ Ñ M'to~ ~~~ MC\ cxoIX..cocot: ¡;ml".. 10 ..m ó IÒ :g Cõ ¡:~~~..~~~~~ ~~ ~:s ¡ m ~ sftot: iê~:g e ó cx C" IÒ.. 10 .. 10.. 0).. 0)C\M'''cõCõr:~~~~i8r;~ .. ~.. ..- - it~ èñ....~t: ~~~~IÒ cx C" ó:ñl£¡:~ió M'''Eì~~~~ ~~ t:~ .. ~..~ 0000.. C' aö aö00.. ..'t~~ g "Å  .! E ~~ ~ GIgi U IIGI U GI IX c( IX PAGE 19 Cõ.. ¡èI"ct100) M' ~..~ I I I I I I ..~Iõo gI" M'..toct ~..~ I Iõ)to cxoI"..N10 ~..~ I Im10..10..I ..~I I :s Iil 00 ~I -g 0 ~ 10:~ E CDN "' 8 ¡itloW ~ "5 ~ ~ ~ 8eIIiilD.. è3 I I I IDAHO POWER COMPANY ACCUMULATED DEPRECIATION.FOR THE THIRTEEN MONTHS ENDED DECEMBER 31, 2008 I 13-Month Annualizing Adjusted DESCRIPTION Average Adjustment Total I PRODUCTION PLANT Steam Production 535,265,663 -9,765,354 525,500,310 I Hydraulic Production 303,441,038 545,672 303,986,710 Other Production 13,347,840 278,500 13,626,340 TOTAL PRODUCTION PLANT 852,054,541 -8,941,181 843,113,360 I TRANSMISSION PLANT I Account 350 5,074,247 -30,732 5,043,516 Account 352 19,233,523 47,150 19,280,673 Account 353 84,645,863 93,670 84,739,533 Account 354 33,037,292 -150,962 32,886,330 I Account 355 45,917,539 7,261 45,924,799 Account 356 47,198,941 32,783 47,231,723 Account 359 248,833 -84 248,750 I TOTAL TRANSMISSION PLANT 235,356,238 -914 235,355,324 DISTRIBUTION PLANT I .Account 361 7,324,986 2,587 7,327,573 Account 362 39,400,440 195,207 39,595,647 Account 364 96,665,182 -183,530 96,481,652 I Account 365 38,040,301 -55,609 37,984,691 Account 366 9,794,280 2,416 9,796,697 Account 367 60,324,540 -363,223 59,961,318 Account 368 137,830,434 38,923 137,869,357 I Account 369 33,313,903 -84,663 33,229,240 Account 370 10,294,476 493,054 10,787,530 Account 371 2,547,777 9,060 2,556,837 Account 373 2,982,433 -19,697 2,962,735 I TOTAL DISTRIBUTION PLANT 438,518,751 34,525 438,553,276 I GENERAL PLANT Account 390 18,768,090 -8,123 18,759,967 Account 391 20,618,384 324,491 20,942,875 I Account 392 19,706,251 13 19,706,264 Account 393 498,572 -5,994 492,578 Account 394 2,250,950 -40,935 2,210,015 Account 395 5,211,297 -24,477 5,186,820 I Account 396 2,328,930 -995 2,327,935 Account 397 13,068,108 -250,346 12,817,762 Account 398 1,320,992 29,559 1,350,551 I TOTAL GENERAL PLANT 83,771,575 23,192 83,794,767.RESERVE FOR DISALLOWED COSTS 7,741,883 0 7,741,883 I TOTAL ACCUMULATED DEPRECIATION 1,617,442,989 -8,884,379 1,608,558,610 I PAGE 20 .ALLOCATED OREGON ACCUMULATED DEPRECIATION WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Annualizing Adjustment 4.85%($8,884,379)($430,538) Allocator Impacts $0 $664,873 (A) TOTAL ADJUSTMENTS ($8,884,379)$234,335 (S) . (A) Effect of Other Allocators, Pnmanly the Annualized Demand and the Normalized Energy Allocators (S)OREGON ACCUM DEPR BEFORE ADJUSTMENTS OREGON ACCUM DEPR AFTER ADJUSTMENTS DIFFERENCE $78,381,393 $78,615,728 $234,335 . PAGE 21 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY ACCUMULATED AMORTIZATION FOR THE THIRTEEN MONTHS ENDED DECEMBER 31,2008 DESCRIPTION 13-MONTH ANNUALIZING AVERAGE ADJUSTMENT ADJUSTED TOTAL PRODUCTION PLANT INTANGIBLE HYDRO 3,473,598 14,434,739 2 167,578 3,473,600 14,602,317 TOTAL 17,908,337 167,580 18,075,917 PAGE 22 .ALLOCATED OREGON ACCUMULATED AMORTIZATION WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Annualizing Adjustment 4.40%$167,580 $7,368 Allocator Impacts $0 $9,428 (A) TOTAL ADJUSTMENTS $167,580 $16,797 (8) . (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (8)OREGON ACCUM AMORT BEFORE ADJUSTMENTS OREGON ACCUM AMORT AFTER ADJUSTMENTS DIFFERENCE $787,387 $804,184 $16,797 . PAGE 23 I I I I I I I I I I I I I I Î I I I I I Ii. i l I I I II. I I I I I I Ii. I OTHER RATE BASE ITEMS I Ii. I I I I I II. I I' I I I I Ii. i ALLOCATED OREGON CUSTOMER ADVANCES FOR CONSTRUCTION WORKPAPER OREGON ALLOCATION BEFOREADJ ADJUSTMENTS Allocator Impacts TOTAL ADJUSTMENTS (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocator (8)OREGONCUST ADVBEFORE ADJUSTMENTS $43,162 TOTAL COMPANY ADJUSTMENTS $0 $0 OREGONCUST ADVAFTER ADJUSTMENTS $43,162 OREGON ALLOCATION $0 (A) $0 (8) DIFFERENCE $0 PAGE 24 .ALLOCATED OREGON ACCUMULATED DEFERRED INCOME TAXES WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Cumulative Impact of 4.82%$0 $0 Various Adjustments Allocator Impacts $0 $75,315 (A) TOTAL ADJUSTMENTS $0 $75,315 (B). (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (B)OREGONADIT BEFORE ADJUSTMENTS OREGONADIT AFTER ADJUSTMENTS DIFFERENCE $9,916,347 $9,991,662 $75,315 . 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M,.Ol "'8 ~ó~ ~C\ MC'C\ ~~ ItIto.. ~M .. ~ to.."' ~(f ~ g.. C' CDC'ai,.C\ t!Ite.co(f I""'o ~ ~C\Ó"' b; CDe.æ W ~a:W ~ '" ."J) :e 3. g 2-~~a: älè\:."ëi ga. ~" cVI 0no ~n. ,g£ ~ U"a: csÇ)-\)--- N 5t.~ $'..--'¡Vi '--sU .~ ~ evC\ LOCOC\ exC\~ 1- jN l è .E2 § l J : ;~ g g ~ ~ j 8 Q. n.:§ - Zæ ~ g lü w ~ ci ;¡I i:l l z ~ a: W Q. t;8 iW g~ 0( ~ ~! Ñ ~nA"i= 'It! .ALLOCATED OREGON REQUIRED FUEL INVENTORY WORKPAPER TOTAL ADJUSTMENTS ($6,076,500) . (A) Effect of Other Allocators, Primarily Annualized Demand and the Normalized Energy Allocators (B)OREGON FUEL INVBEFORE ADJUSTMENTS OREGON FUEL INVAFTER ADJUSTMENTS $941,125 $789,913 . ($151,212) (B) DIFFERENCE ($151,212) PAGE 27 I I I I I i I I I I I !I I l I l I I I I Ii. I I I I I II. i I' I I I I Ii. I ALLOCATED OREGON MATERIALS & SUPPLIES WORKPAPER OREGON ALLOCATION BEFOREADJ ADJUSTMENTS Allocator Impacts TOTAL ADJUSTMENTS TOTAL COMPANY ADJUSTMENTS $0 $0 --_...._-_........--------------..-------_....----------..-----.._.._----_.._---------_.._----- (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (6)OREGONM&S BEFORE ADJUSTMENTS $2,220,120 OREGONM&S AFTER ADJUSTMENTS $2,233,498 OREGON ALLOCATION $13,379 (A) $13,379 (6) DIFFERENCE $13,379 PAGE 28 .ALLOCATED OREGON PREPAID ITEMS WORKPAPER OREGON ALLOCATION BEFOREADJ ADJUSTMENTS Allocator Impacts TOTAL ADJUSTMENTS TOTAL COMPANY ADJUSTMENTS $0 $0 .....----------------_....__....------..-----_...._..----_...._-----_.._---------_.._--....-------- (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (8)OREGON PREPAID BEFORE ADJUSTMENTS $32,068 . OREGON PREPAID AFTER ADJUSTMENTS $32,936 OREGON ALLOCATION I I I I I I l I I I I 'i I I I I I I I $868 (A) $868 (8) DIFFERENCE $868 PAGE 29 I Ii. I I I I I II. I, I I I I I Ii. I ADJUSTMENTS Change in O&M Expense Allocator Impacts TOTAL ADJUSTMENTS (A) ALLOCATED OREGON WORKING CASH ALLOWANCE WORKPAPER OREGON ALLOCATION BEFOREADJ 4.47% OREGONWCA BEFORE ADJUSTMENTS $1,161,945 TOTAL COMPANY ADJUSTMENTS ($2,855,376) $0 ($2,855,376) OREGONWCA AFTER ADJUSTMENTS $1,076,973 OREGON ALLOCATION ($127,643) (A) $42,671 ($84,973) DIFFERENCE ($84,973) PAGE 30 PAGE 31 I I I ,i I I I I I I I I I I I I I I I .ALLOCATED OREGON INVESTMENT IN CONSERVATION AND OTHER DEFERRED PROGRAMS WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Idaho Conservation Ad)Direct Assign $0 $0 Allocator Impacts $0 $752 (A) TOTAL ADJUSTMENTS $0 $752 (B) .(A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (B)ORE DEFERRED BEFORE ADJUSTMENTS ORE DEFERRED AFTER ADJUSTMENTS DIFFERENCE $125,277 $126,029 $752 . I Ii. I I I I I II. I I I I I I Ii. I ALLOCATED OREGON IERCO RATE BASE WORKPAPER OREGON ALLOCATION BEFOREADJ ADJUSTMENTS Allocator Impacts TOTAL ADJUSTMENTS (A) Effect of Other Allocators, Primarily the Labor Allocator and the Normalized Energy Allocator (S)ORE IERCO RBBEFORE ADJUSTMENTS $3,810,044 TOTAL COMPANY ADJUSTMENTS $0 $0 OREIERCO RBAFTER ADJUSTMENTS $3,859,671 OREGON ALLOCATION $49,627 (A) $49,627 (S) DIFFERENCE $49,627 PAGE 32 I Ii. I I I I I II. I I I I I I Ii. I OPERATING REVENUES I Ii. I I I I I gg)- en ~ZW e( :: C;Q. Z a:w w::~)-WcoO~Z~::ü..cca:we( ll )- üa:~~co~WüUt:C)3:e(..ZZO~~~~Q.)-~)-W O a: co ene( :i:i :: l-e( :: Zc: :: 0en :: c\.. II. I I I I.. O'Ir-~IC" ~..ii~ I in I' t' (\ Cl Cl I' .. t' in co I'.. Cl (\ .. co ~ I' t' ~ eo eo eoCl ~ia0.QlQl"!1x~~1x ~.~C ~ t' in in Cl in I' I' in t' ~ t':i~ (\~Cl~l'eo....CO""ia ...1" ~I" (\ q(\ .. oq co co (\C\ ,- .. 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Lõ Lõ Ñ I'I'I'i!i!I'i!....comct~itC\Ol C\I'..Olr-r-i!i! 0 C\C\Mi!oo oo OlI'C\C\Ol C'ÑÑ it ~C\C\coC\C\"'ö (öco :i ~ la: E ïi l .! ¡ .! Q. a: II 9 5QI 0 ..a: Ü II.. .. QI o Q) ¡;...~ I/li a: l 'l -i-~ I/ a: ~! Eo(. l PAGE 39 . . rnW::Z~ 00::w § Z CI0: lT ¿;D. !: IE::~::~ai° :: Z 0: ::uCIo:CIW° a.:: Ua:z::ai~wlT8¡!~3:::..zzoa:~oõo-°o::ZLL..:: W 00 airnCI :I:I D. ..0: LL Z00 °_:: fa: C\0: ..::::::(J ~ooN"-~.-"- Uì ti.- X CXooN ~ ~ii/'ff. ~?i C' C\ 0 .. C' 0 C\ CO LO Ol CO COOl CO Ol CO to CO to C\ LO C\ CO 00 to Ol Ol C' C' C' oq Ol Ol 00 oq oq ãi cñ C' .. .. cñ C' ex ex CI cõ .. C' -0 oq LO to C\ CO 0 CO Ol CO CO LO C'~'f.. CQ~'f..":"l0l.._~"-.. .. oq C' .. LO 00 C\ COC\ .. CO to CO COC'.. CO (¡LO~~~fZ:g~~~gc\to.0 ~ C\ oq 00 .. C' .. C\ Ol 0 Ol ~ E iõ iõ .. i ci ai C' CI CI .. CI ..B~ C\~oom~COc\""~(J' .., .O .. .. C' LO C\C'.. LO .. .. C\ C\ Ol Ol Ol Ol CO 0 CO CO 0 (J to C\ C\ Ol .. oq CO CO LO C' Ol C\.0 C\ to oq oq .. C\ to to C' CO to CO E cõ C' iõ cõ .. CI .. 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Cõiõ10oÑU' Ng ~ ~ 8ti.... .s ~ ~:sc::) ~et ì: ~.... g: g:Cl Clòò c; c;ti ti ~,. è\ ~ i; i;co co ~~ iõ iõ & ~ ~ U' 10~. ~ ie lë., .,.. .. ~ ~ ~ C! ~ ~ sf sfN N .. .. m ~"'etM.. u; u;CX Cl gg et et ..oÑU'o ~ ~ ~.. ..U' U'N N.. .. Cõ.. ~ ~ CC ~ ì2 " "t ~~.. .. ,; 8l J Eit l .! ! .! Q. II ll9 ~i! 8 ';.. .. ai o W ãi_.~ enI/ II _CU;i liãi t' Õ en II .. I I I ~..~ g.... I IMU'Cliõ à!,. ~I U'~ ~.. ~ I I~gca &I ~iõ M ~.. I IClU'.. ~ gII I U'NCOa)ClM ~ I I I ~~ Eo(. l I I I PAGE 46 I I Ii. I I I I I ;. :cz~e( z C'Q. :: a:~en~w~o~¡:~~ u e(en (, a: w- ;. ua:..ßa:We( _ 0W :; a: ¡! ø;:t5:;z~oe(OOoQ.u.:E~Zoe(;'W ° ;. c a: en a: - J:J: e( l-e( ~ Z~~ ~en ~ II. I I I I..0' Îr- XI .....?- I ~ CIc:::-, m~æ~æi:mæ~nß~~(C .. in en en r- .. en en in C\ r-~l8~~ix8c5c5g~~~C' C\ (C .. 0 0 C' en C' ina) C\ cõ cõ ., .. .. C\.. .. . en (00) r-C' C\..C\ q II~ C\ C\ C\ en en en .. co .. en C' in.. (C in in co C' C' .. 0 0 in in.. .. 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C:C:.£'Ea..i0i,Cl CICl:Eo '01'- c: Q¡ 0 en ~ ,Qlu E 16 :: ~~iñ~~ !!...cetø..,gj___ CI CI ~ 1lc('Oen c: II ,¡,¡,¡ 16 16 il a: c: ~~8a: 16 16 ¡¡ØØ~ §,gQj'õ u,g:2:2:21i ~Cf.2 ~E'¡::e II ~ ~ ~ E ~ :: .¡: 'C; c: :: !! ~a: a: a: en j 0 :; .= :; ~ I- !i I i. I I J,~~~':~ 0....inr-en....C\......1- .. en 0 C'C\r-in 0 CO en (C g~~~ia en..0..~ a)Mo in C'(C r-C' en ..enió ö ió..ió öin .. ..co (C C\"! .. .. C\r-r-en C' C\ (C ìõ C\en.. C' co CO ~""Ñ"'ió M ìõ~ Ci ~r-in(C in r-CÕM"'r-.a)M in .. ..co C\r-.... en (C in g in (Cco C' 0 ¡g.cor- r- ..~(C ió a: ,...Cõ ~C\ r- C\C'.. en..C\r-0 ., ió cõ cõ a:aj in .. ..co C\~ Ll .. ex ~enr- (C ..(Cco C' r-en r- ,. ., C\a:M.. r-..en ;;.... ..C\ cõ cõ a)sf ,.Il"' ..a, (C (C in i:co r- .. en CO ..(C.. co co ..CO C\ a) C\ a)C\ò ,... C\ ..C\co 8C' co co q CO cñ LÒ ,...a)a) in .. C\en 0 ....q C' C' in ..CO inin C\ 0 m ..COo C\ r-..ina) a)"'ió M ~r- .. en ~COen en co r-.C\ cõ cõ M ,...C\ in .. C\en ..C\"! tl- :2 _IIi: a.'E E .!oc:.- C)ueenwl (i .Q a: ° en.- ~ -,0-~ I It.! c%æg¡g~ .s ~ ~:ac:;: iII(/ Ë ¡¡o.s ~ l PAGE 47 . . lX;. £" ~Z~ ~e( Z COQ. :: a:~((~W~o~¡:!;~U((~~~ a:..enmWw:5æt~:=t;aZ~Oe(OOOQ.u.:i~Z° cr ;. W° ;. Q m ((a: - :i:i e( l-e( ~ ZO~ °- :; ::(( C\ ()ooN-.()M-.lJ (JM X 00ooN ~8 ~--ff . ~~ ~ ~~i:i8ig~m:g8~CO~"' co C\ 0 lX ,. 0 "' ,. C\ ~ CO ~ gr m ~ ctÑië~ ~ 8 ff ~,. lX C\ ,. ci ~ C\ C\ co "' ci 0 .. ~ ~ 0) iõ cõ ai cõ et et etE: ~g ~~~C\ 00iõ et Ñ~ Ñ~ ~ E ~o ,. "' ci ci "' lX "' lX "' io CO ioio ~ lX CO C\ 0 ,. C\ C\ ci io 0~ 0 II ,. co C\ CO lX lX lX lX ~ ~.. 0)"' getet iõ iõ 0) ai cõg;lX::lñ~~~~~~~~ ~ "¡Ñ etÑ~Ñ 0)21 ~ 0 co co~ CO~ ci ~E ~Z ìñ~8~~~mm~~lñ~cicilX",~O~co""",",", o eiiõÑ ,.et....et t iõ 0E:lllX~~~~M~ci~~cõ Ñiõ ..o)~~ ~co T-CX t-r- ~CO C\ ~ ~ ~ SJ~~::ãl;~g~~~~co~OC\C\OlX""""""~C\oo)o"'o)"'cõet~eiet,.~"'""~~~i:~~~~~.. Ñ"' cõ"¡~ - eiC\ ~ ci co II II(' N T- .. en ,. ~ 0 CO 0 ~ ,. C\ II 0 co C\~ CO ,. CO ci io lX 0 ,. C\ ci ,.CO ,. 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IIco ~ co "'~ ci io coei"¡ "'0CO co ,. lXC\ ,. CO COiõiõcõ"'U)r"?'CX o "' C\ coOl lX CO 0co CO "' II et 0) et cõ ~ èb ~ ~ .. iõ et etII ,. r" ai m ~ ~ ¡eII II co coeto)ai~",Oll~lX 0 II "'"'cõcõoU) ,. T" 0) II II II IIci ,. C\ Olco io .. COei"¡ei~oO~co~ lX CO C\ei"¡cõo)U) 'o r" fX ! ï lõ c.5 uue((w!. ii .~ a: ° en._~..o-~ i . i.! c%æg¡~~ I I I ~iõcoC\et ~,. g gM~ I I ~æ.. C\~ cõIIlX '4~I(j oII"'. ig0)~ ~o ~ ~ I I,. 00. ~ ii o E:cõ iE m I c;lX ~æC\ ;.ciC\C\ai ~ I I~,. ~ o ~ ~ ~I ~ ~..~.. I¡:lX ~ ~I .c ~l:ic~ =iien Eü:o.c ~ l I I I I PAGE 48 I I Ii. I I I I I ~ O~;) :iz~ C\c( z Ma. :: a::E(/ZW~o~g~:EU(/Wa:Wa:;) Üa:~oai~W:;U.~Cl3:t;°zzOc(~OÕa. LL ci :E zOi-;)Wo ;) (/ ai (/:i~ ~c( :E ZO:E ~- :; ,(/ C\.- II. I I I I"-0" Îr- X I ../..;: I Clc::.. en co .. II II en II C' C'co .. .. C' .. co .. en IIC'.-en..ooenolloooiiöoiiöoiei"'a5"'co C\ .. C' .. 00 co.. .. 0 II II"'""ai LÓC\.. C\ .. a: :E en co .. 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CI e iì o 0) ãi 0_.~ UJ 0 ãi II II _ !.!:i .!~ca al 0 UJ II i- PAGE 51 YE A R E N D \ P F N K W H 2 0 0 8 . x I s 5 / 1 9 / 2 0 0 9 . Ta r i f f D e s c r i p t i o n 1 - R e s i d e n t i a l S e r v o 4 - R e s i d e n t i a l E n e r g y W a t c h 5 - R e s i d e n t i a l T O O 7 - S m a l l G e n e r a l S e r v o 9 - L a r g e G e n e r a l S e r v o 15 - D u s k / D a w n L i g h t i n g 19 - U n i f o r m R a t e C o n t . 24 - I r r i g a t i o n & P u m p . 40 - U n m e t e r e d G e n . S e r v o 41 - M u n i c i p a l S t . L i g h t . 42 - T r a f f i c C o n t r o l L i g h t . To t a l A l l R a t e s De s c r i p t i o n 26 - M i c r o n 29 - J R S i m p l o t 30 - D O E To t a l S p e c i a l s To t a l F i r m R e t a i l S a l e s Sa l e s f o r R e s a l e Ra f t R i v e r C o - o p To t a l S a l e s f o r R e s a l e To t a l C o m p a n y ."~m ~- - - - - . ID A H O P O W E R C O M P A N Y SU M M A R Y O F W E A T H E R N O R M A L I Z E D S A L E S ( I N K W H ) TO T A L C O M P A N Y BY M O N T H B Y R A T E 12 - M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 Ju l y A u g u s t S e p t e m b e r 37 3 , 0 5 5 , 2 4 5 4 2 9 , 5 9 9 , 5 4 7 3 9 6 , 9 8 2 , 6 1 0 48 , 1 4 7 6 2 , 2 1 1 6 2 , 6 7 1 68 , 4 9 5 9 1 , 1 4 3 9 6 , 8 2 2 14 , 8 1 1 , 5 6 4 1 6 , 2 1 9 , 1 8 7 1 5 , 3 7 0 , 0 6 7 31 8 , 6 6 4 , 6 0 3 3 3 2 , 8 2 6 , 2 0 9 3 2 9 , 4 0 9 , 5 8 0 20 5 , 8 4 9 2 0 9 , 6 0 9 2 0 8 , 9 3 8 19 4 , 4 0 8 , 7 6 1 2 0 0 , 3 7 4 , 5 1 9 1 9 9 , 6 3 0 , 3 5 3 42 9 , 1 5 9 , 7 1 9 4 2 8 , 3 7 5 , 6 0 6 3 4 3 , 1 4 7 , 4 5 0 1, 3 9 6 , 6 7 6 1 , 3 9 0 , 1 7 1 1 , 4 0 5 , 1 5 0 1, 9 9 5 , 4 8 0 1 , 9 8 7 , 9 0 9 1 , 9 9 5 , 9 1 3 34 0 , 6 4 5 3 3 6 , 5 7 4 3 3 9 , 4 3 7 1, 3 3 4 , 1 5 5 , 1 8 4 1 , 4 1 1 , 4 7 2 , 6 8 5 1 , 2 8 8 , 6 4 8 , 9 9 1 Oc t o b e r 33 1 , 1 2 7 , 5 1 2 48 , 3 7 4 68 , 9 6 5 13 , 3 3 5 , 8 4 1 30 7 , 2 6 5 , 1 5 5 20 9 , 5 1 2 18 1 , 7 7 4 , 7 5 6 16 8 , 5 7 2 , 3 4 7 1, 3 7 2 , 8 1 3 2, 0 2 7 , 3 3 3 34 4 , 5 5 3 1, 0 0 6 , 1 4 7 , 1 6 1 No v e m b e r 39 1 , 7 9 6 , 5 0 7 60 , 6 0 7 88 , 2 3 2 13 , 5 0 9 , 4 9 1 29 9 , 8 1 7 , 7 6 9 20 7 , 3 6 2 19 5 , 4 9 7 , 6 0 7 18 , 9 0 8 , 4 5 0 1, 3 7 4 , 7 7 7 2, 0 3 3 , 0 2 6 34 6 , 8 9 9 92 3 , 6 4 0 , 7 2 7 De c e m b e r 51 6 , 9 7 5 , 7 9 3 86 , 5 7 7 12 3 , 2 3 7 16 , 2 7 3 , 7 8 9 31 8 , 3 0 8 , 6 4 4 20 6 , 5 1 5 18 8 , 6 2 3 , 8 2 6 2, 3 8 6 , 1 4 0 1, 4 3 6 , 8 9 9 2, 0 9 8 , 4 8 8 35 0 , 2 8 4 1, 0 4 6 , 8 7 0 , 1 9 2 To t a l 5, 1 5 6 , 7 2 7 , 0 1 3 87 9 , 4 5 7 1, 2 6 0 , 5 6 1 18 6 , 8 2 9 , 1 0 2 3, 7 0 8 , 6 0 4 , 9 0 7 2, 5 0 1 , 7 2 6 2, 3 0 8 , 8 1 6 , 8 4 1 1, 8 4 2 , 8 0 7 , 8 5 3 16 , 6 8 3 , 6 0 3 24 , 2 2 3 , 3 2 6 4, 1 8 7 , 5 8 9 13 , 2 5 3 , 5 2 1 , 9 7 8 Ju l y A u g u s t S e p t e m b e r O c o b e r N o v e m b e r D e c e m b e r T o t a l 58 , 1 0 8 , 6 9 5 5 7 , 8 4 3 , 5 5 9 5 4 , 4 9 3 , 6 9 0 5 5 , 2 3 8 , 1 6 6 5 1 , 5 9 2 , 5 3 6 5 1 , 1 2 7 , 2 8 2 6 6 1 , 0 5 2 , 8 7 9 14 , 8 0 4 , 5 7 5 1 6 , 0 0 9 , 5 0 4 1 5 , 6 4 9 , 3 8 4 1 5 , 7 6 4 , 9 1 2 1 5 , 1 3 2 , 8 5 6 1 3 , 8 8 7 , 5 5 1 1 8 1 , 2 6 6 , 9 2 8 16 , 3 1 8 , 1 2 5 1 6 , 5 5 8 , 6 1 3 1 3 , 2 7 3 , 4 3 2 1 6 , 3 7 7 , 5 6 7 1 8 , 0 0 3 , 0 0 5 2 0 , 3 7 9 , 3 1 9 2 1 4 , 9 8 3 , 9 1 6 89 , 2 3 1 , 3 9 5 9 0 , 4 1 1 , 6 7 6 8 3 , 4 1 6 , 5 0 6 8 7 , 3 8 0 , 6 4 5 8 4 , 7 2 8 , 3 9 7 8 5 , 3 9 4 , 1 5 2 1 , 0 5 7 , 3 0 3 , 7 2 3 1, 4 2 3 , 3 8 6 , 5 7 9 1 , 5 0 1 , 8 8 4 , 3 6 1 1 , 3 7 2 , 0 6 5 , 4 9 7 1 , 0 9 3 , 5 2 7 , 8 0 6 1 , 0 0 8 , 3 6 9 , 1 2 4 1 , 1 3 2 , 2 6 4 , 3 4 4 1 4 , 3 1 0 , 8 2 5 , 7 0 1 4, 3 6 , 2 7 0 4, 3 6 , 2 7 0 4, 2 4 5 , 5 2 9 4, 2 4 5 , 5 2 9 3, 9 4 6 , 4 0 1 3, 9 4 6 , 4 0 1 4, 2 9 3 , 1 4 2 4, 2 9 3 , 1 4 2 4, 5 0 9 , 4 2 1 4, 5 0 9 , 4 2 1 5, 6 2 6 , 6 4 9 5, 6 2 6 , 6 4 9 56 , 8 7 2 , 1 7 9 56 , 8 7 2 , 1 7 9 1, 4 2 7 , 7 5 0 , 8 4 9 1 , 5 0 6 , 1 2 9 , 8 9 0 1 , 3 7 6 , 0 1 1 , 8 9 8 1 , 0 9 7 , 8 2 0 , 9 4 8 1 , 0 1 2 , 8 7 8 , 5 4 5 1 , 1 3 7 , 8 9 0 , 9 9 3 1 4 , 3 6 7 , 6 9 7 , 8 8 0 - - - - - - - - - - - -. - - I Ii. I I I I I II. I I I I..'" Îr- XI . ~.~ I ~ Å¡ ~ enz~.: .: Ma. en a:::dTI~~~o~¡:.:~u.:oa:w~Q~Ua:a:~co~woa:~(!s:Z::zzoff~~~a.~~~w oû5eco~:i s: I-.: u. Z~~ ~a: N.: ..~~::en ~ Q)c:::.. (X 0 10 Ol .. M Ol Ol 10 10 .. (Xo .. (X M 0 .. 10 Ol M c. r- (X..OMr-OIO..MOlIONM .. a: 00 ai C\ ., .. ci ci r- ri iõ~ior-~c;~g~~c;c;g 00 C\ a: a: ., .. .. C\or or (( co co f'M N..N ~ II~ 10 0 10 10 N N .. M .. Ol M c.r-M..MOr-MOlOOIO.... Ol 10 .. .. en (X 10 N r- (X M OÓ r- ., ai ci a: LÓ ai LÓ .. ci cio c. Ol 10 en Ol c. r- (X N .. ..M oolO....C'MOlMOlC\ ~a5 ~CÔ.,.. .:~ ,-æ ~~ ~ =ë c. N (X 10 N 10 0 r- (X 10 .. en.. (X r- r- NOON .. 0 Ol Ol (XO..r-MOl..OooONOC' oó ri a: LÓ LÓ r- ri C\ ci 00 ri ri~r-~~~~lõ~~~~c; ai rioo LÓr-.... 00to ..1" (0., coM N.. (X.: .c~II~ r-..C'MIOONC'M......c. (X .. .. r- .. Ol 10 .. (X 10 Olr- (X Ol 10 0 r- c. (X N M .. ..~~~~gfg;tgf~fifig.. ..1O....Ol..MOlMIOoe -.oo CÕ...,., 0)10 .. (X c. N.. N.. 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N Ol ~ ~ .!~ Q. as § c:.§ uUeenw!.ãi.!: a: 0 ø._~..o- "8. i . I Senææg~ ~ g¡ fi.. M ~ LÓ fß g Ol M '4 ~ 10~ai10 IX N~ ~C\ l8 et"" ~..ai.... gf.. iø Eiio.c :Ë!~ PAGE 53 . r ~z:: . ~ rnz~ e( e( C;ll rn ~:2fa~~~0~¡:e(:2ue(o~w:2 is ~ u~~~a:~woa:~(!3z:;zzoff~~~ll~~~w o~ea:~:c 3 l-e( LL Z00 0-~ ~~ C\e( ..:2:2::rn 0'ooN'-0'rl'- Lf uir- X roooN ~ ~i:~. ~~ 00o ~ ~ itl'.. ('0 om OO('C\1' it~~ngft~~q~~~~pj:8æ~g~~æië;tRgRo",_ooC\a,""_~C\_~ei~,,C\.I' ..OOOC\COCOCO('""1'it 1'1' ",I'..C\ I'01 ..it 01' 10.. et C\ .. ~ ~E ~o 101'1'00..00""00""10('0&ltõ~~~~~~~~:g:ß e¡ uS et iõ et .. et iõ iõ e¡ ai ..tõoo~~¡,~C1~~~(i~8" ~~ f2C\""C\ g"" ('.. 01 E E ~z "" I' C\ C\ I' I' 00 I' C\ (' I' co~g~g~Ci~l£~~~~C\ ò ai et e¡ C\ .. e¡ et .. iõ iõ~cooorel£~ft(i~~(i:8uS C\ r- .. ai .. .. et.. ,. co .. ,. ..(' C\.. co ~ 0"" 10 COl' (' 0100001'..OI'COOlI'....OI('""..('00 (' 01 10 10 01 co 01 I' I' .. coiõaiai iõe¡"'uS"" ""aietiõi,""co.. 01011'.. I' 10 ""CO C\ C\I'.. I' co ('01 (' co0) Ñcõ cD~"""" å.. ..01 coco co(f C\.... CD (' .. C\ C\ co 0 I' C\ it 0 co ""~lõ~g~~~~~pjmC; ~ &f 8" fi ië ~ sf gf ~ (\ ~ sf o OIC\.. cooo", 01('00et ete¡ "'ò"""" iõQ) 'y .. .. (t C\C' ('.. (' C\ 10 .. (' 01 C\ co I' I' co co "" coC\ .. "" .. co "" C\ 01 01 .. (' I'OIC\..('C\..oocoo('..o iõ C\ .. r- e¡ iõ ò r- e¡ e¡ iõ et C\ COOlIoI'OICO.. 00.. ('('o l'oo..C\Io('OI('",.. "'C\ "'iõ"""" iõ~ ..~ ~~ A "3.. igt¡l£~ìõ~~(iolX88""..,,oco('l'..coOOC\1' aiaiaiaiiõ"" ò r- iõuS e¡e¡I' "" co co C\ 01 I' C\ 01 C\ (' (' co "" 0....01 ('01 ('C\aj cñcñ ..e¡.... ..i. ..0..,. t:.(' ('.. "" ,~ I i c: _.~C). Q).E~ è:~.!:'E .rn:EOl.01 0)0)-00.-01-- è: æ 0 rn rn "áu E c -- ..~iIf2~~~.læ~:gj (iIiIi ~ ~ §æoi-g~ §a:1l_..+:CJQ)C' C:êÐ~Oli li li(!(!O e,g-O).õ oj!"t "t "t = 0) :i 0 II -- --._._.- II 0llJ:= OlE c=~lßlßlßE,-::c-cc::l!-'7~'7~~'?=:-7=?~~!..""1t1'0I~~~~~~~ 01 00 co ('I' C\ .. C\0001011' C\ uS et etit co 00 0OC\OI('....~,. co co __ LOco .. C\ a, C\ .. 01 C\00 it .. itC\Io('.. r- r- e¡ ..C\ co I' 01.. co (' ('""etòiõ it .. C\ co co co it I'(' 10 0 01it co 0 (' C\ C\ et aiOI('OC\it..oi,~~~~ co C\ I' itco .. co ""..OIItCOai"' r- ò(' co I' coC\I'('(' iõ iõ uS r-L( 'I .. co ~Cipj8co (' ""it et e¡ et uS01",1,..""coC\,, .. iõ et et II 'I ,. CD 01 "" (' coit 0.. I' 10 it co co et e¡ ai .."" 0 10..ooolt""r- uS uS òU' .. .. 0) it it it 100I1'C\0Ico it .. ('ai"'ai""00..('.. co (' C\ ai"' uS e¡L( .. ., ex ~ £ !!J= a. cac E -8êèñw!(i -9 ~ 0 rn--:2..0-~ i . I!! (fregi~~ I I I ~C\ ~ ~coet.. I Igai.... g I ~I'et~ ~ I I~C\ ~ ~I ~co :ëC\ ~ I I~I' ~ ~I ~ ¡:"" ~ I I : ~ E ¡¡o.s ;g i I I I I PAGE 54 I - y d l D \ . a " . x i l l i 9 " " - - . - - . - Ta r i f f D e s c r i o t i o n 01 - R e s i d e n t i a l S e r v o 07 - S m a l l G e n e r a l S e r v o 09 - L a r g e G e n e r a l S e r v o 15 - D u s k / D a w n L i g h t i n g 19 - U n i f o r m R a t e C o n t . 24 - I r r i g a t i o n S e r v i c e 40 . U n m e t e r e d G e n . 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To t a l O r e g o n F i r m S a l e s "0 ~m oioi - - - ID A H O P O W E R C O M P A N Y SU M M A R Y O F W E A T H E R N O R M A L I Z E D S A L E S ( I N K W H ) ST A T E O F O R E G O N BY M O N T H B Y R A T E 12 - M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 Ja n u a r y Fe b r u a r y Ma r c h Ap r i l Ma y 24 , 4 1 4 , 2 0 5 23 , 7 6 6 , 3 5 5 19 , 8 0 8 , 5 4 1 15 , 7 5 6 , 8 9 7 12 , 0 2 3 , 6 2 6 1, 9 3 8 , 8 7 1 1, 8 1 3 , 9 3 0 1, 5 1 3 , 6 1 6 1, 2 5 6 , 0 7 6 1, 0 7 3 , 3 6 2 13 , 2 1 1 , 8 3 8 12 , 9 8 8 , 2 5 3 11 , 5 0 9 , 4 1 4 9, 6 6 9 , 2 6 3 8, 3 7 5 , 8 0 6 14 , 7 8 3 14 , 7 0 3 14 , 6 7 3 14 , 6 9 9 14 , 6 3 1 25 , 5 7 8 , 3 8 3 18 , 4 9 9 , 3 9 8 16 , 3 4 7 , 9 8 9 17 , 2 2 0 , 0 6 0 24 , 4 4 0 , 7 5 5 60 , 3 6 0 53 , 5 2 0 11 0 , 7 0 6 38 9 , 9 5 0 5, 9 6 6 , 7 9 5 1, 0 7 5 1, 0 7 5 1, 0 7 5 1, 0 7 5 1, 0 7 5 68 , 3 6 1 68 , 6 0 5 68 , 6 1 5 68 , 7 5 9 68 , 5 9 3 1, 4 3 4 1, 4 3 8 1, 4 3 0 1, 4 4 3 1, 4 3 2 65 , 2 8 9 , 3 1 0 57 , 2 0 7 , 2 7 7 49 , 3 7 6 , 0 5 9 44 , 3 7 8 , 2 2 2 51 , 9 6 6 , 0 7 5 - - Ju n e 12 , 0 0 1 , 4 7 3 1, 1 3 2 , 7 1 6 9, 0 7 2 , 4 8 7 14 , 5 1 8 25 , 5 7 9 , 4 7 5 12 , 8 7 4 , 4 1 0 1, 0 7 5 68 , 5 9 3 1, 4 5 3 60 , 7 4 6 , 2 0 0 -. . - . . ! ~ . )- 00z~c( c( c;a. 00 II:¡ßz~ä:O!:OC(:¡ü..CJIIWC(W)-Üa:~~co~WOu.~(!;:zozzoff~oõa. :i c( :¡ z..i-)-w O c( en co 00W :i:i ;: ..c( u. 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IP C O P O W E R S U P P L Y C O S T S F O R 2 0 0 6 N O R M A L I Z E D L O A D S O V E R 6 1 W A T E R Y E A R C O N D I T I O N S 20 0 6 O R E G O N R E P O R T AV E R A G E ~ ~ Mm lI .M .i ~ AY ~ ~ ~ ~ Ai Hy d r o e l e c t r c G e n e r a t i o n ( M W h ) 75 6 , 7 5 9 , 1 69 1 , 9 4 , 7 66 4 , 0 6 2 . 1 67 1 , 7 7 1 , 4 94 6 , 5 5 7 , 9 90 5 , 9 3 0 . 4 63 3 , 9 2 4 . 6 56 2 , 1 9 5 , 4 51 2 , 9 9 1 . 7 52 5 , 6 1 5 , 6 46 5 , 4 5 6 , 3 67 6 , 5 9 3 . 4 6, 6 3 5 , 6 0 4 . 6 Br i d g e r -# ' 3 0 , En e r g y ( M W h ) 45 5 , 1 7 9 , 3 42 5 , 6 1 2 , 9 42 2 , 1 4 2 , 1 33 0 , 3 7 2 . 1 33 0 , 3 6 0 , 6 42 5 , 9 2 4 , 6 45 5 , 1 7 9 , 3 45 5 , 1 7 9 , 3 44 0 , 4 9 6 . 2 45 5 , 1 7 9 , 3 44 0 , 4 9 6 , 2 45 5 , 1 7 9 , 3 5, 0 9 1 , 5 0 1 , 6 Co s t ( $ x 1 0 0 0 ) $ 7, 3 3 9 , 2 $ 6, 6 6 5 , 7 $ 6, 6 0 6 , 5 $ 5, 3 2 6 , 6 $ 5, 3 2 6 , 6 $ 6, 6 6 7 , 6 $ 7, 3 3 9 , 2 $ 7, 3 3 9 , 2 $ 7, 1 0 2 , 4 $ 7, 3 3 9 , 2 $ 7, 1 0 2 , 4 $ 7, 3 3 9 , 2 $ 62 , 0 9 4 , 0 Bo a r d m a n En e r g y ( M W h ) 36 , 4 6 5 , 35 , 9 2 6 , 0 36 , 6 7 4 , 9 30 , 6 9 2 . 2 6,3 6 2 , 1 27 , 6 7 2 , 2 40 , 2 7 4 , 6 41 , 0 0 9 . 4 39 , 4 6 4 , 7 40 , 9 1 3 . 7 39 , 6 5 6 , 8 41 , 0 5 9 . 5 42 0 , 4 1 3 , 5 -# 5 0 1 Co s t ( $ x 1 0 0 0 ) $ 55 3 . 7 $ 51 7 . 4 $ 55 6 . 7 $ 44 2 , 4 $ 93 . 6 $ 41 0 . 1 $ 57 6 , 3 $ 56 5 , 5 $ 56 3 , 8 $ 58 4 . 3 $ 56 6 , 2 $ 56 6 . 1 $ 6, 0 3 6 , 0 Va l m y 62 , 1 5 7 , 3 1 4 9 , 2 7 6 . 6 1 4 5 , 7 3 3 . 5 1 7 1 , 9 5 5 , 5 1 7 2 , 9 3 5 , 6 1 6 5 , 6 2 0 , 3 1 7 2 , 0 4 9 . 7 1 6 7 , 6 2 3 , 2 1 7 3 , 9 1 3 . 3 l , 6 7 6 , 9 6 9 , 4 . t S " 0 I En e r g (M W h ) 16 3 , 0 3 3 . 7 15 1 , 4 3 3 . 4 16 0 , 6 3 5 , 3 Co s t ( $ x 1 0 0 0 ) $ 3, 9 3 6 , 6 $ 3, 6 5 6 , 3 $ 3, 6 6 7 , 1 $ 1, 9 9 , 6 $ 3 , 6 1 4 . 4 $ 3 , 5 3 9 , 1 $ 4 , 1 3 7 , 6 $ 4 , 1 5 9 , 6 $ 3 , 9 9 . 6 $ 4 , 1 3 9 , 7 $ 4 , 0 3 5 , 9 $ 4 , 1 6 1 . 6 $ 4 5 , 2 7 4 3 Da n s k i n En e r 9 Y ( M W h ) 1,0 6 3 , 6 32 2 , 2 23 , 2 7, 9 0,0 61 . 6 19 , 6 0 6 , 1 11 , 6 0 2 , 2 1, 2 4 3 . 4 71 7 . 2 3,1 2 5 . 4 1,6 5 5 . 3 39 , 6 5 0 . 4 Co s t ( $ x 1 0 0 0 ) $ 10 7 , 5 $ 32 , 5 $ 2, 2 $ 0. 7 $ 0, 0 $ 5, 0 $ 1, 5 4 0 , 6 $ 91 1 , 6 $ 10 0 . 2 $ 55 , 4 $ 24 9 . 3 $ 14 2 . 4 $ 3, 1 4 7 . 4 - # 7 / - r 7 - Fix e d C a p a c i t y C h a r g e . G a s T r a n s p o r t i o n ( $ x 1 0 0 0 ) $ 31 5 , 5 $ 29 6 , 9 $ 31 5 , 5 $ 30 6 . 2 $ 31 5 , 5 $ 30 6 , 2 $ 31 5 , 5 $ 31 5 . 5 $ 30 6 . 2 $ 31 5 , 5 $ 30 6 , 2 $ 31 5 . $ 3, 7 3 0 . 3 To t a l C o s t $ 42 3 , 0 $ 32 9 , 5 $ 31 7 , 7 $ 30 6 . 9 $ 31 5 , 5 $ 31 1 . 3 $ 1,6 5 6 , 1 $ 1,2 2 7 . 1 $ 40 6 . 4 $ 37 0 , 9 $ 55 5 , 5 $ 45 7 . 9 $ 6, 6 7 7 6 Be n n e t t M o u n t a i n En e r g y ( M W h ) 65 . 1 6,7 . 0,6 7, 3 6 6 , 4 3,7 5 1 , 6 96 , 7 23 , 6 29 5 , 5 14 6 , 7 11 , 7 7 7 . 0 Co s t ( $ x 1 0 0 0 ) $ 6, 7 $ 0. 9 $ $ . $ $ 0, 0 $ 60 5 . 6 $ 29 9 , 4 $ 6, 7 $ 1, 9 $ 24 . 3 $ 13 , 1 $ 96 0 . 9 If S l . T Fix e d C a p a c i t y C h a r g e . G a s T r a n s p o r t t i o n ( $ x 1 0 0 0 ) $ $ $ $ . $ . $ $ . $ $ $ $ $ $ To t l C o s t $ 6. 7 $ 0, 9 $ $ $ $ 0. 0 $ 60 5 , 6 $ 29 9 , 4 $ 6. 7 $ 1, 9 $ 24 , 3 $ 13 , 1 $ 96 0 . 9 Pu r c a s e d P o w e r ( E x c l u d i n g C S P P ) Ma r k e t E n e r g y ( M W h ) 46 , 7 2 5 . 3 1, 1 6 9 . 0 41 0 , 4 3, 4 6 9 . 2 9, 4 6 6 , 9 24 , 3 2 0 , 4 22 5 , 3 1 1 , 1 19 6 , 6 0 3 , 9 61 , 5 6 5 . 7 3,3 6 1 , 1 19 , 1 6 6 . 7 30 , 9 5 9 , 5 62 6 , 6 0 , 2 Co n t r c t E n e r g y ( M W h ) 34 , 8 6 , 2 32 , 4 0 1 . 5 35 , 2 7 1 . 0 34 , 3 5 6 , 0 31 , 7 0 9 . 3 66 , 1 4 7 , 5 72 , 5 9 9 , 6 67 , 5 1 1 . 3 30 , 0 3 1 , 35 , 4 6 3 , 5 32 , 7 1 6 , 42 , 1 7 2 , 0 51 7 , 2 4 9 , 5 To t a l E n e r E x c l , C S P P ( M W h ) 63 , 5 9 3 , 4 33 , 5 9 0 . 4 35 , 6 6 1 . 4 37 , 6 2 5 . 2 41 , 1 9 6 . 2 92 , 4 6 7 , 9 29 7 , 9 1 0 , 7 26 6 , 1 1 5 , 2 91 , 5 9 7 . 4 36 , 8 4 4 , 6 51 , 9 0 4 , 7 73 , 1 3 1 , 5 1, 1 4 3 , 6 5 6 . 6 Ma r k e t C o s ( $ x 1 0 0 0 ) $ 3, 4 7 4 , 6 $ 92 , 6 $ 30 . 2 $ 19 7 . 6 $ 56 3 . 3 $ 1, 2 9 7 , 5 $ 15 , 7 0 7 . 6 $ 13 , 3 4 9 , 6 $ 4, 5 4 2 , 6 $ 26 7 , 2 $ 1, 5 0 6 , 5 $ 2, 3 5 1 , 6 $ 43 , 3 6 3 , 9 #- ' 5 5 5 Co n t r c t C o s t ( $ x 1 0 0 0 ) $ 1, 7 6 4 , 2 $ 1, 6 3 9 , 7 $ 1, 3 1 1 . 4 $ 1, 2 7 7 , 2 $ 1, 1 6 2 , 0 $ 3, 2 5 0 . 2 $ 3, 8 4 1 , 6 $ 3, 5 6 0 , 3 $ 1, 5 2 3 , 6 $ 1, 7 9 3 , 7 $ 1, 9 6 6 . 0 $ 2, 5 5 0 . 5 $ 25 , 6 6 2 . 5 To t l C o s t E x c l . C S P P ( $ x 1 0 0 0 ) $ 5, 2 3 9 . 0 $ 1, 7 3 2 . 4 $ 1, 3 4 1 , 6 $ 1, 4 7 4 . 6 $ 1, 7 4 5 , 3 $ 4, 5 4 7 . 6 $ 19 , 5 4 9 . 4 $ 16 , 9 1 0 , 1 $ 6, 0 6 6 , 4 $ 2, 0 6 0 , 6 $ 3, 4 9 6 , 5 $ 4, 9 0 2 . 3 $ 69 , 0 6 6 , 4 Su r l u s S a l e s En e r g y ( M W h ) 16 2 , 5 9 3 , 40 0 , 3 6 9 . 7 45 2 , 8 4 3 , 2 35 0 , 1 4 2 . 7 27 5 , 0 9 6 . 1 29 9 , 4 0 , 1 22 , 3 6 4 , 6 2, 6 1 9 , 7 ".. . , , " , . " . . , . . . " . . " ' . ' ' ' 2 ' ' ' . . , , ' ' ~ Re v e n u e I n c l u d i g T r a n s m i s s i o C o s t s ( $ x 1 0 0 0 ) $ 6, 6 2 4 , 6 $ 21 , 1 8 4 , 6 $ 24 , 1 3 3 . 5 $ 15 , 2 7 0 , 6 $ 11 , 0 1 4 . 3 $ 9, 6 9 6 , 9 $ 95 6 , 1 $ 12 3 , 7 $ 3, 5 7 5 , 5 $ 9 , 3 7 6 , 7 $ 5 , 1 7 7 . 9 $ 7 , 4 1 4 , 6 $ 1 1 6 , 7 5 3 , 5 # ' - L t ' ! Tr a n s m i s s i o n C o s t s ( $ x 1 0 0 0 ) $ 16 2 , 6 $ 40 0 , 4 $ 45 2 . 6 $ 35 0 , 1 $ 27 5 . 1 $ 29 9 , 4 $ 22 . 4 $ 2, 6 $ 76 , 6 $ 1 6 9 , 9 $ 1 0 3 , 6 $ 1 3 3 , 3 $ 2 , 4 9 1 , 1 " . , Re v e n u e E x c l u d i n g T r a n s m i s s i o n C o s t s ( $ x 1 0 0 0 ) $ 6, 6 4 2 , 3 $ 20 , 7 6 4 . 2 $ 23 , 6 6 0 . 6 $ 14 , 9 2 0 , 6 $ 10 , 7 3 9 . 2 $ 9, 3 9 7 , 5 $ 93 5 . 7 $ 12 1 , $ 3, 4 9 6 . 6 $ 9 , l l l , 9 $ 5 , 0 7 4 . 1 $ 7 , 2 6 1 , $ 1 1 4 , 2 6 2 , Ne t P o w e r S u p p l y C o s t s ( $ x 1 0 0 0 ) $ 6, 6 5 5 , 9 $ (7 , 6 6 0 , 0 ) $ ( 1 0 , 7 6 9 , ) $ (5 , 3 7 6 , 1 ) $ 35 6 . 2 $ 6, 2 7 6 , 2 $ 33 , 1 2 6 , 6 $ 30 , 3 9 9 . 7 $ 14 , 6 4 1 , 7 $ 5, 3 0 7 , 9 $ 10 , 7 0 6 , 6 $ 10 , 1 9 6 , 7 $ 96 , 0 4 6 . 7 "U e)m ~ . . . IDAHO POWER COMPAN OTHER REVEES AN EXPENSES For The Twelve Mónths Ended Decemer 31, 2008 No Program Other Revenues (Acct 415): 1 Power Solutions........................... 2 Hydro Services............................ 3 Water Management Services................. 4 Joint Use (Pole) - Idaho.................. 5 Joint Use (Pole) - Oregon................. 6 Total. . . . . . . . . . . . . .. .. . . . . . . . . . . .. . . . . Other Expenses (Acct 416): 7 Power Solutions........................... 8 Hydro Services............................ 9 Water Management Services................. 10 Joint Use - Idaho......................... 11 Joint Use - Oregon........................ 12 Total. ... . . .. ...... ......... ... ....... (1)Total $1,136,449 254,522 130,576 (16,115) $1,505,432 $ 965,885 (288) 136,075 102,211 $1,203,883 I I I I I I I I I I I I I I I I I I PAGE 58 I I Ii. I I I I I II. I I I I I I Ii. I ALLOCATED OREGON OPERATING REVENUES WORKPAPER OREGON ALLOCATION TOTAL OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Normalizing Firm Sales Direct Allocation ($86,570,899)($4,960,990) Normalized Firm Direct Allocation ($448,032)$0 Wholesale Revenues OATT Tarif Refund Direct Allocation $9,979,836 $0 Normalizing Opportunity 4.57%($4,679,193)($213,861) Sales DSM Rider Funds Direct Allocation ($18,880,276)$0 Other Revenue - Acct #415 4.57%$1,505,432 $68,805 Other Allocator Impacts $0 $346,968 (A) TOTAL ADJUSTMENTS ($99,093,132)($4,759,077) (B) ......................_---_......------------_..__.._----_....__....--_......-..........__............_-_.._-........_-_.. (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (B)OREGON REVENUES BEFOREADJ OREGON REVENUES AFTERADJ DIFFERENCE $38,929,975 $34,170,897 ($4,759,077) OREREV1 (Larkin).XLS PAGE 59 I Ii. I I I I I II. I I I I I I Ii. I OPERATING EXPENSES '. I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPAN OTHER REVENUES AN EXPENSES For The Twelve Months Ended December 31, 2008 No Program Other Revenues (Acct 415): 1 Power Solutions... . . . . . . . . . . . . . . . . . . . . . . . . 2 Hydro Services...... . . . . . . . . . . . . . . . .. . . . . . 3 Water Management Services................. 4 Joint Use (Pole) - Idaho.................. 5 Joint Use (Pole) - Oregon................. 6 Total................................ . Other Expenses (Acct 416): 7 Power Solutions.... . . . . . . . . . . . . . . . . . . . . . . . 8 Hydro Services....... . . . . . . . . . . . . . . . . . . . . . 9 Water Management Services................. 10 Joint Use - Idaho......................... 11 Joint Use - Oregon........................ 12 Total. . . . . .. . . . . . .. . . .. . . . . . .. . . . .. . . . (1)Total $1,136,449 254,522 130,576 (16,115) $1,505,432 $ 965,885 (288) 136,075 102,211 $ 1,203,883 PAGE 60 . Hy d r o e l e c c G e n e r a t o n ( M W h ) Br i d g e r En e r g y ( M W h ) Co s t ( $ x 1 0 0 0 ) Bo a r d m a n En e r g y ( M W h ) Co s t ( $ x 1 0 0 0 ) Va l m y En e r ( M W h ) Co t ( $ x 1 0 0 0 ) Da n s k i n En e r g y ( M W h ) Co s t ( $ x 1 0 0 0 ) Fi x e d C a p a c i t y C h a r g e . G a s T r a n s p o r t a t i o n ( $ x 1 0 0 ) To t a l Co s t Be n n e t M o u n t i n En e r g y ( M W h ) Co s t ( $ x 1 0 0 0 ) Fi x e d C a p a c K y C h a r g e . G a s T r a n s p o r t a t i o n ( $ x 1 0 0 0 ) To t a l C o s t Pu r c h a s e d P o w e r ( E x c l u d i n g C S P P ) Ma r k e t E n e r ( M W h ) Co n t r a c t E n e r g y ( M W h ) To t a l E n e r g y E x c l , C S P P ( M W h ) Ma r k e t C o s t ( $ x 1 0 0 0 ) Co n t r a c t C o s t ( $ x 1 0 0 0 ) To t a l C o s t E x c l . C S P P ( $ x 1 0 0 0 ) Su r p u s S a l e s En e r y ( M W h ) Re v e n u e I n c l u d i n g T r a n s m i s s i o n C o s t s ( $ x 1 0 0 0 ) Tr a n s m i s s i o n C o s t s ( $ x 1 0 0 0 ) Re v e n u e E x c l u d i n g T r a n s m i s s i o n C o s t s ( $ x 1 0 0 0 ) Ne t P o w e r S u p p l y C o s t s ( $ x 1 0 0 0 ) i:~m en.. - - - - . IP C O P O W E R S U P P L Y C O S T S F O R 2 0 0 8 N O R M A L I Z E D l O A D S O V E R 8 1 W A T E R Y E A R C O N D I T I O N S 20 0 8 O R E G O N R E P O R T AV E R A G E .I tl 75 8 , 7 5 9 , 1 8 9 1 , 9 4 4 , 7 8 6 4 , 0 6 2 , 1 Mm 87 1 , 7 7 1 . 4 9 4 6 , 5 5 7 . 9 9 0 5 , 9 3 0 , 4 .l 63 3 , 9 2 4 , 8 5 8 2 , 1 9 5 . 4 5 1 2 , 9 9 1 . 7 5 2 5 , 6 1 5 . 6 4 6 5 , 4 5 8 . 3 6 7 6 , 5 9 3 , 4 8 , 6 3 5 , 8 0 4 . 8 &i Ai Mi ~ ~ ~ Q l ~~ . 45 5 , 1 7 9 , 3 4 2 5 , 8 1 2 , 9 4 2 2 , 1 4 2 , 1 3 3 0 , 3 7 2 . 1 3 3 0 , 3 6 0 , 8 4 2 5 , 9 2 4 , 8 4 5 5 , 1 7 9 , 3 4 5 5 , 1 7 9 , 3 4 4 0 , 4 9 6 , 2 4 5 5 , 1 7 9 , 3 4 4 0 , 4 9 6 , 2 4 5 5 , 1 7 9 , 3 5 , 0 9 1 , 5 0 1 . 8 # : 5 0 ' $ 7 , 3 3 9 . 2 $ 6 , 8 6 5 , 7 $ 6 , 8 0 6 , 5 $ 5 , 3 2 6 , 8 $ 5 , 3 2 6 , 8 $ 6 , 8 6 7 . 6 $ 7 , 3 3 9 , 2 $ 7 , 3 3 9 . 2 $ 7 , 1 0 2 . 4 $ 7 , 3 3 9 . 2 $ 7 , 1 0 2 . 4 $ 7 , 3 3 9 , 2 $ 8 2 , 0 9 4 . 0 38 , 4 8 5 , 4 3 5 , 9 2 8 . 0 3 8 , 8 7 4 , 9 3 0 , 6 9 2 . 2 6 , 3 8 2 , 1 2 7 , 6 7 2 2 4 0 , 2 7 4 , 6 4 1 , 0 0 9 . 4 3 9 , 4 6 4 , 7 4 0 , 9 1 3 . 7 3 9 , 6 5 6 , 8 4 1 , 0 5 9 , 5 4 2 0 , 4 1 3 , 5 4 = 5 0 1 $ 5 5 3 . 7 $ 5 1 7 . 4 $ 5 5 8 , 7 $ 4 4 2 , 4 $ 9 3 . 6 $ 4 1 0 , 1 $ 5 7 6 . 3 $ 5 8 5 . 5 $ 5 6 3 , 8 $ 5 6 4 . 3 $ 5 6 6 , 2 $ 5 8 6 . 1 $ 6 , 0 3 8 , 0 16 3 , 0 3 3 . 7 1 5 1 , 4 3 3 . 4 1 6 0 , 8 3 5 . 3 8 2 , 1 5 7 , 3 1 4 9 , 2 7 8 , 6 1 4 5 , 7 3 3 . 5 1 7 1 , 9 5 5 . 5 1 7 2 , 9 3 5 , 6 1 6 5 , 8 2 0 , 3 1 7 2 , 0 4 9 , 7 1 6 7 , 8 2 3 . 2 1 7 3 , 9 1 3 . 3 1 , 8 7 6 , 9 6 9 , 4 J t 5 ( ' \ $ 3 , 9 3 6 , 6 $ 3 , 6 5 8 , 3 $ 3 , 8 8 7 , 1 $ 1 , 9 9 3 . 6 $ 3 , 6 1 4 . 4 $ 3 , 5 3 9 . 1 $ 4 , 1 3 7 . 6 $ 4 , 1 5 9 , 6 $ 3 , 9 9 , 8 $ 4 , 1 3 9 . 7 $ 4 , 0 3 5 . 9 $ 4 , 1 8 1 . 6 $ 4 5 , 2 7 4 . 3 $S S 1, 0 8 3 , 6 10 7 . 5 $ 31 5 . 5 $ 42 3 . 0 $ $S $ 65 , 1 6, 7 $ . $ 6. 7 $ $$$ 48 , 7 2 5 , 3 34 , 8 6 , 2 83 , 5 9 3 , 4 3, 4 7 4 . 8 $ 1, 7 6 4 . 2 $ 5, 2 3 9 , 0 $ 32 2 , 2 32 . 5 $ 29 6 , 9 $ 32 9 . 5 S 1,1 8 9 . 0 32 , 4 0 1 . 5 33 , 5 9 0 . 4 92 . 8 S 1, 6 3 9 , 7 $ 1, 7 3 2 . 4 $ 23 , 2 2. 2 $ 31 5 . 5 $ 31 7 . 7 $ 8. 7 0. 9 $ $ 0, 9 $ 41 0 , 4 35 , 2 7 1 . 0 35 , 6 8 1 , 4 30 , 2 $ 1, 3 1 1 , 4 $ 1, 3 4 1 , 6 $ 7.9 0. 7 $ 30 6 . 2 S 30 6 . 9 $ $S $ 3, 4 6 9 , 2 34 , 3 5 6 . 0 37 , 8 2 5 . 2 19 7 , 6 $ 1, 2 7 7 2 $ 1, 4 7 4 , 8 S 0. 0 0. 0 $ 31 5 , 5 S 31 5 . 5 S $$$ 9,4 8 6 , 9 31 , 7 0 9 . 3 41 , 1 9 6 . 2 56 3 , 3 S 1, 1 8 2 . 0 $ 1, 7 4 5 , 3 S 61 . 8 5. 0 $ 30 6 . 2 $ 31 1 . 3 $ $$$ 24 , 3 2 0 . 4 68 , 1 4 7 , 5 92 , 4 6 7 , 9 19 , 6 0 6 . 1 1, 5 4 0 . 6 $ 31 5 . 5 $ 1, 8 5 6 , 1 $ 0, 6 0. 0 $ S 0, 0 $ 7,3 8 6 , 4 60 5 . 8 $ S 60 5 . 8 $ 11 , 8 0 2 , 2 91 1 , 6 $ 31 5 . 5 $ 1, 2 2 7 . 1 $ 3, 7 5 1 . 8 29 . 4 $ . $ 29 9 . 4 S 19 8 , 6 0 3 , 9 67 , 5 1 1 . 3 28 6 , 1 1 5 , 2 1, 2 9 7 , 5 $ 1 5 , 7 0 7 , 8 $ 1 3 , 3 4 9 . 8 S 3, 2 5 0 . 2 $ 3 , 6 4 1 , 6 $ 3 , 5 6 0 , 3 $ 4, 5 4 7 , 6 $ 1 9 , 5 4 9 , 4 $ 1 6 , 9 1 0 , 1 $ 18 2 , 5 9 3 , 7 4 0 0 , 3 6 9 . 7 4 5 2 , 8 4 3 . 2 3 5 0 , 1 4 2 . 7 2 7 5 , 0 9 6 , 1 2 9 9 , 4 4 0 , 1 $ 8 , 8 2 4 . 8 $ 2 1 , 1 8 4 , 6 $ 2 4 , 1 3 3 . 5 $ 1 5 , 2 7 0 , 8 $ 1 1 , 0 1 4 . 3 $ 9 , 6 9 6 . 9 $ $ 1 8 2 . 6 S 4 0 0 . 4 $ 4 5 2 , 8 $ 3 5 0 , 1 $ 2 7 5 , 1 $ 2 9 9 . 4 $ $ 8 , 6 4 2 , 3 $ 2 0 , 7 8 4 . 2 $ 2 3 , 6 8 0 , 6 $ 1 4 , 9 2 0 . 6 $ 1 0 , 7 3 9 , 2 $ 9 , 3 9 7 . 5 $ $ 8 , 8 5 5 , 9 $ ( 7 , 6 6 0 , 0 ) $ ( 1 0 , 7 6 9 , 0 ) $ ( 5 , 3 7 6 , 1 ) $ - - - - - 22 5 , 3 1 1 , 1 72 , 5 9 9 . 6 29 7 , 9 1 0 , 7 22 , 3 6 4 , 8 95 8 , 1 $ 22 . 4 $ 93 5 . 7 $ 2,6 1 9 , 7 12 3 . 7 $ 2, 6 $ 12 1 , 1 $ 1, 2 4 3 . 4 10 0 . 2 $ 30 6 . 2 $ 40 6 . 4 $ 98 , 7 8, 7 $ . $ 8. 7 $ 61 , 5 6 5 . 7 30 , 0 3 1 . 7 91 , 5 9 7 , 4 4, 5 4 2 . 6 $ 1, 5 2 3 . 8 $ 6, 0 6 6 . 4 $ 71 7 , 2 55 , 4 $ 31 5 . 5 $ 37 0 , 9 $ 23 . 6 1, 9 $ $ 1, 9 $ 3, 3 8 1 . 1 35 , 6 3 , 5 38 , 8 4 4 . 6 26 7 , 2 S 1, 7 9 3 . 7 $ 2, 0 6 0 , 8 $ 3, 1 2 5 , 4 24 9 . 3 $ 30 6 . 2 $ 55 5 . 5 $ 29 5 . 5 24 . 3 $ . 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I I I I I I Ii. I c:o...,.(, -5 e~a.c: '-ca (I ~ ~~o a. ~o :: t. '- ca ci (I e.ä~ it o CI .. a. b 'õ o c: ~ .i ca ~ â .. ;: e(I c:(ItJoo en x g ~N .... cen .-.. .i.. CoLI =~ ~NtlC:e 8- ~ "0Q).!: ¡¡ E Ì5z0.0. tJ It ~iñIt~.. J! "5lI &..o cae § CI c:o;: e Q)c: ~ "0 Q).~-ca Ê ~ 0)QQC' ~ ~ ß ~ ~ ~ iñ e- a)It 0 It". ". "lÒ a) ÒIt lI CDlI lI :Et J! J! i J! i ~ i ~ ~ ~ ~ ~ ~~ ¡ :i ¡ ~ ~ ~ :å iñ¡ .~ ¡ it ~ ~ NØ) ewN..iñ..00ÑlI NItai CD..~".Ne- CDlI J!i ~ ~ ~ul J!i ~ ~-s ~ .§.. e CIi~ ¡.~ ëi ë .e PAGE 62 I en )( 8 ~N~I... cen .-.. .s.. Q.If =~ en It lI 0) c \.~ :e vi 0 It ilif~../.¡; ê ~s:;1 .0,¡(,I -6 co.. an e 0 Ico M~a.ItN s:..øi.. ea (I w I Q. ~ e 0 g o a. ~Io lÒ:: ~... ea II (I e ~I ~ CJ Ifo '. a. 'b 'õ :i I o s: ~l.. ea c:0 ~ ã ~Ie CI .. ;:c::!CI e C)c:I't CI (I l CI §.~s:II ~ (I ë -.s I0)~l?00 I I .I I PAGE 63 I I Ii. I Line No I I I I II. I I I I I I Ii. I IDAHO POWER COMPAN OPERATION AND MAINTENANCE EXPENSES For The Twelve Months Ended December 31, 2008 Acct No. Description Other operations and maintenance: 1 557000 Other power supply..................................................... 2 Total other operations and maintenance. . .. . . . . . . . . . .. . .. . . . .. . . . . .. PCA/EPC adjustments: 3 557001 PCA deferral - Idaho................................................... 4 557002 PCA amortization - Idaho.............................................., 5 557003 Excess Power Cost deferral & Power Cost Adjustment Mechanism - Oregon.. 6 557004 Excess Power Cost amortization - Oregon................................ 7 Total PCA/EPC expense.............................................. 8 Total other expenses............................................... :t 351 Total $2,507,103 2,507,103 (108,688,014) 64,029,977 (5,196,225) 2,440,855 (47,413,407) $(44,906,304) PAGE 64 . . . IDAHO POWER COMPANY REVENUE SENSITIVE FACTORS FOR THE TWELVE MONTHS ENDED DECEMBER 31,2008 I I I I I I I I I I I I I I I I I I I Uncollectible Franchise OPUC Accounts Fees Fee #904 #408 #408 Oregon Retail Revenues Normalized 27,279,509 27,279,509 27,279,509 Actual 32,240,499 32,240,499 32,240,499 Normalization Adj (4,960,990)(4,960,990)(4,960,990) Recommended Ratio 0.400%.1.400%0.125% Revenue Sensitive Adjustment (19,844)(69,454)(6,201 ) REVSENSE (Larkin),XLS PAGE 65 I Ii. I I I I I II. I I I I I I Ii. I Line No 1 2 3 Line No 4 IDAHO POWER COMPAN DEDUCTIONS FROM OPERATION AN MAINTENANCE EXPENSES For The Twelve Months Ended December 31, 2008 TOTAL DEDUCTIONS FROM OPERATION AN MAINTENANCE EXPENSE: General advertising expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Memberships and contributions ............................. Total deductions......................................... GENERAL ADVERTISING EXPENSE (ACCOUNT 930.1) Month January, 2008................................................ 6 5 February..................................................... March....................................................... . 7 8 9 10 11 12 13 14 15 16 April. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . May......................................................... . June........................................................ . July........................................................ . August...................................................... . Septemer............................................. ....... October..................................................... . November.............................................. ....... Decemer.................................................... . Total. .. ..... . ... .......... ... ..... ... ..... ..... . .. . ...... +Q30 (1)Amount $236,828 215,468 $452,296 (1) Amount $6,456 7,207 1,904 9,648 24,099 43,049 11,401 40,158 36,391 9,424 9,554 37,537 $236,828 PAGE 66 ~. . . IDAHO POWR COMPANY DEDCTIONS FROM OPERTION AND MAINTENCE EXPENSES MEHIPS AND CONTRIBUTIONS (Account 930.2)For the Twlve Months Ended Decemr 31. 2008 I Description Total I 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 . 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 6768 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 Air Force Appreciation Days............................................Arbor Day ........................ - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Associated Tax Payers.................................................. Association of Idaho Cities............................................Baker County Unlimited.... ., . . ... .... ... .. ..... .... . .... ....... ..... . . . Bouquet Exress........................................................Cabelas............................................................... . Caldwell Canyon Economic Development contribution...................... Camridge COl\ercial Club.............................................. Car Wash Show.......................................................... Castleford Men'S Club Contribution..................................... Chamber of Conuerce.................................................... . Chamber of Conuerce Annual Banquet Sponsor.............................Chamer of Commerce Blackfoot...................... . . . . . . . . . . . . . . . . . . . .Chaier of Comierce Boise Metro.................................. . . . . . .Chamber of Comierce Buhl............................ . . . . . . . . . . . . . . . . . . . .Chamer of Commerce Caldwell.......................... .. .. ... . . . . . .. . . . Chamer of Conerce Easter Eg Event................................ . . . Chamber of Commerce Fundraiser......................................... Chamber of Commerce Garden city........................................ Chamber. of Conuerce Gem County. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chamer of Commerce Gooding/WendelL.. .. .. ... .... ... . ... ....... ..... . . . Chamber of COIerce Hailey......... .. . . . . . . . . .. ., . . . . . . . . . . . . . . . . . . . . . .Chamber of Conerce Idaho ci ty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chamer of Conerce Idalo Falls........................................ Chmber of Conerce Jerome.... ....... .............. ... .... . ...... . .. ...Clr of Conerce Magic Valley.......................................Chamber of Coøerce McCall.. . . . . . . . . . . . . . . . . . .. . . . . . .. .. . . . . . .. . . . . . . . .Chanr of Conerce Meridian.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chamber of Comierce NeU. . . . . . . . .. . . .. . . . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . Chamer of Conerce Pocatello..........................................Cher of Coirce Salmon............................................. Chamer of. Conerce Sponsorship........................................ Chamber of Commerce Star...............................................Chamber of Coierce Sun valley..... . . . . . . . . . . .. . . . . . . . . . . . . . . . . '.' . . . . . . Chamer of Conuerce '!in Falls......................................... Chamber of Conuerce Twin Falls......................................... Chmbr of Conerce weiser. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . City Club of Boise..................................................... Dairy Days............................................................. Donation to Bannock Development Corporation....................... .. . . .Donations. . ... . .. ....... . . .. .. . . . . . .. ... ., .. . .. .. .. . ........... . .. .. . . . Donnelly Fall Fudraiser............................................... Eastern Oregon Renewable.............................................. . Eastern Oregon Visitors Association.................................... Ecological society..................................................... Economic Development................................................... Economic Development Contribution...................................... Edison Electric Institute.............................................. Education Direct........ . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Fred Meyers... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Fruitland Family Donation. .. . . . ., .. .. ....... ..... .. . .. .. .. .. .... .. .. . . .Golf.................................................,...,........,.. . Greater Pocatello....................................................... Hagerman Blues Contribution............................................ Halfway....... .......................................................... idaho Association of Conurce..........................................idaho Association of Counties Sponsorship............... .. . .. . . .. . . . .. .idaho Economic Development Gift.... .. . .. . . .... .. . .. . . . . . .. . . . . . . . .., . . . Idaho Mining Association............................................... idaho Smart Growth Sponsorship......................................... international Society of Arboriculture............;.................... Jet Boat Race.......................................................... Joe Maa' s Car Show..................................................... Kiwanis Club Eagle.................................................... . Kiwanis Club Les Bois................................................. . Lions Club Idaho City.................................................. Lions Club Jordon Valley............................................... Lions Club 'Iin Falls.................................................. McCall Carnival........................................................ Montana Tax Foundation.................................................National Association o~ p:operty Tax. ....... ..... .. ... .. . .. .. .... . . . . . . Nevada Taxpayers Associ.ation.......................................... .NIRI........ ... ....... .. .. ....... . . ....... .. ... .. .. . ......... .... . .. . . . ontario Development Corporation....................................... . oregon Chpter......................................................... Oregon Department of Agiculture....................................... oregon State Sheriffs Association......................................Rotary Club... . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . .Rotary Club Boise. Centennial. . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rotary Club Boise Sunrise.................................. . . . . . . . . . . . . .Rotary Club Buhl. . . . . . . . . . . . . . . . . . . . . . . . . . ; . . . . . . . ... . . . . . . . . . . . . . . . . . . .Rotary Club caldwell. . .. . . .... .. . . . .. . ..... .. ... .. .. . .. .. ., ....... . . . . . . Rotary Club Eagle Garden City.......................................... Rotary.Club Hailey.....................................................Rotary Club Jerome. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rotary Club McCall... . .. .. . . . . . .... ... .. ., .. . ., .... .. . . ... . .. . ... . .. .. . Rotary Club Nai.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rotary Club Pocatello... .... . . ... .. ... .. .. ... .. .. ., ... .... . . . . . .. . .... .Rotary Club Twin Falls.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sandy's Flower Bouquet................................................. Sportsman's Warehouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Staples. .. .. .... . .. .. . .. .. .. .. . .. .. . .. .. .... . . . .. .. . . . . ... . .... .. . .. .. .State of the City Address. .. .. . .. .. ... .. ........ . .. . .. . . .. . . . . . . . . .. .. . The National Arbor Society............................................ .Thundermuntain Days.................................. . . . . . . . . . . . . . . . . . Toastinsters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wide World of Gol f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . wYoming Tax payers Association............................ ..... . . . . . ., .YKA Baker.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 5,443 21,372 518 985 40 74 2,500 10 100 100 3,894 275 172 8,254 107 557 1002,475 250 550 133 136 33 71 270 233 181 167 417 749 83 1. 750 267 200 400 75 100 211 1. 250 100 1,284 300 401,500 20 8001,500 128,695 342 64 300 1. 000 33 250 1. 950 3,333 1,255 506,960 500 202 250 500 72 224 61 10 179 1,000780 8 600 576 55 105 418 100 296 304 349 87 67 202 433 183 89 79 245 134 51 123 30 100 329 500 29 170 1. 500150 I I I I I I I I I I I I I I I I 101 Total.. . .. .. .. . .. . . . . . .. .. .... .... . .. . .. .. . . . . . . . . . . . . .. ; . . .. . . .215,468 PAGE 67 I I I .I I I I I I II. I I I I I I Ii. I Line No. Idaho Power Company Summary of December 2008 Annualizing Adjustments to Operating Expenses Prepared for the 2008 Oregon Report Source Page 1 Operation & Maintenance Expenses: A Operating Payroll 2 A Payroll Related Items 3 A Incentive Adjustment 4 Total Operation & Maintenance Expenses Other Operating Expenses: 5 B Depreciation 6 Total Other Operating Expenses 7 Total Annualizing Adjustments to Operating Expenses Amount $1,022,580 34,789 -9,731,677 -8,674,308 -797,243 -797,243 $ -9,471,551 H:\Ferc Form 1 2008\2008 Data\ANNUAL20080regon (McCabe).xls PAGE 68 .A Idaho Power Company Detail of December 2008 Annualizing Adjustments to Operating Expenses Prepared for the 2008 Oregon Report Line Source No.Page Amount Operation & Maintenance Expenses: 1) Operating Payroll December 2008 Annualized: 1 1 Last Pay Penoc December 2008 (Straight Time)$ 5,453,889 2 Times 26 pay penods 141,801,114 3 1 Less 2008 Actual 140,195,304 4 Gross Adjustment 1,605,810 5 1 Operating Percent 63.68% 6 Adjustment to Operating Expense $1,022,580.2) Annualizing Effect on Payroll Related Items: 7 A Annualized Gross Payroll Increase $1,605,810 8 A 2008 Actual Gross Payroll 140,195,304 9 Annualized Increase - Percent of 2007 Actual 1.15% 10 2 Employee Savings Plan - Employer Contribution 4,750,526 11 Annualized Increase % Times 2008 Employer Contribution 54,631 12 Operating Percent 63.68% 13 Net Adjustment to Operating Expense (926)$ 34,789 3) Incentive Accrual Adjustment 14 3 2008 Non-Offcer Incentive - Operating Portion $ 11,452,994 15 Divided by 2 5,726,497 16 3 Plus 2008 Offcer Incentive Accrual - Operating Portion 4,005,180 17 Net Reduction to Operating Expense $ 9,731,677 . H:\Ferc Form 1 2008\2008 Data\ANNUAl20080regon (McCabe).xls PAGE 69 I I I I I I I I I I I I I I I I I I I I I .I I I I I I II. I I I I I I Ii. I Line No. 1 2 3 4 Source Page Idaho Power Company Detail of December 2008 Annualizing Adjustments to Operating Expenses Prepared for the 2008 Oregon Report Other Operating Expenses: 4 1) Depreciation (Accl. 403) December 2008 Anualized December 2008 Actual Times 12 Months 4 Less: Actual 12 Months Ended December, 2008 Annualizing Adjustment B Amount 7,986,695 95,840,340 96,637,583 $ -797,243 H:\Ferc Form 1 2008\2008 Data\ANNUAL20080regon (McCabe).xls PAGE 70 . . . Idaho Power Company 2008 Actual Payroll . Source Voucher 214. LABOR ENTRY 002. PAYROLL 105. PAYROLL II 107 - PAYROLL II SUSPENSE Grand Total Jan08 5,33,513.83 5,346,647.36 10,677,161.19 Feb-5.333,607.53 5,354.622.76 10.688,230,29 Mar-Q8 5.344.07423 5.349.936,64 1,755,04 10,695.765,91 Apr-Q8 5.359,075,39 5.365.298.62 10.724,374,01 May-0 5,371,821.64 5,375,174.64 5,40.513,63 16.152,509,91 Jun8 5.381.835,01 5,395.58.98 10.777,420,99 JuI-Q8 5.401,503.38 5,405,155.97 1.862.47 10.808,521.82 Aug8 5,415,018.80 5,423.196,84 626.47 10.838,82,11 Sep-8 5,24,167.72 5,413,872.49 576.26 10,838.616,47 Oct.08 5,419,481.87 5,403.80.34 5,415.401.46 16,238.691.67 Nov-Q8 5,431,950.17 5.437.128.18 10.869,078.35 Oec-Q8 5,432,202,91 5,45,88.75 10,886.091,66 140,195,304.38 From ProClanty Payroll Virtual Cube Source LE all accounts, DCE 111 ..".&&Jiiillili¡ Actual 2008 LE 77,916,663.58~ 35,574,848.56 8.868,04.79 122,359,556.93 ¡"¡.&iL2iI Percent of Total 63.68%1 29.07% 7.25% 100.00% _lIiml 1-0&M 2 - Constrction 3 - Oter Grand Total illìlE Actual 2008 LE 4,478,341.73 3,856,911.68 344,709.38 8,679,962.79 1-0&M 2 - Constrction 3 - Other Total From PrClarity Payroll Virtal Cube Source LE accounts excl242 DCE 111 Prlarty - Sourc LE - DCE 112 H:\Ferc Form 1 2008\2008 Data\ANNUAL20080regon (McCabe).xls PAGE 71 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I Idaho Power Company Employee Savings Plan 12 Months Ended December Employer Contribution 2 FERC Account 926.141 Voucher 064 - Employee Savings Plan Jan-08 Feb-08 Mar-08 Apr-08 May-08 Jun-Q8 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 370,200 357,486 365,491 370,684 Excludes $285,713 related to incentive* 555,428 369,058 368,170 366,582 364,767 541,079 356,848 364,733 Total 4,750,526 * The Incentive payroll is a separate ADP run, allowing identification of the Employer Contribution associated with non-incentive payrolL. The ADP distribution sheet wil be included in voucher XX0064 back-up. H:\Ferc Form 1 2008\2008 Data\ANNUAL20080regon (McCabe).xls PAGE 72 .Idaho Power Company 3 2008 Incentive Expense 1 - Operating 2 - Non-Operating Grand Total Non Executive Incentive Voucher 046 - INCENTIVE ACCRUAL 10,511,990.97 19,655.43 10,531,646.40 Total Before Payroll Tax 10,511,990.97 19,655.43 10,531,646.40 Percent 99.81%0.19%100.00% PRTax 941,003.27 9,579.49 950,582.76 Total Including Payroll Tax ~ 11,452,994.241 29,234.92 11,482,229.16 Percent 99.75%0.25%100.00% Executive Incentive Voucher 146 - EXEC INCENTIVE 4,005,180.36 175,943.89 4,181,124.25 Subtotal 4,005,180.361 175,943.89 4,181,124.25 Percent 95.79%4.21%100.00% Grand Total 15,458,174.60 205,178.81 15,663,353.41 Percent 98.69%1.31%100.00% . . From ProClarity Inc Stmt - DCE 123 (prior year admustments omitted). H:\Ferc Form 1 2008\2008 Data\ANNUAL20080regon (McCabe).xls PAGE 73 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I Idaho Power Company Depreciation Expense. Account 403 403001 Depr Exp Stm Gnr PI-Bridger 403002 Depr Exp Stm Gnr PI-Boardman 403003 Depr Exp Stm Gnr PI-Valmy 403200 Depr Exp 403400 Depr Exp-Disallowed Plant Amort 403003 Remove one time Cr. Adjustment (Dec) Total 2008 11,947,582.41 1,607,316.17 7,160,755.81 76,218,228.15 -296,299.32 4 Dec-Q8 949,841.18 97,014.02 -946,745.19 6,496,983.67 -24,691.61 1,414,293 96,637,583.22~ L 7,986,695.071 H:\Ferc Form 1 2008\2008 Data\ANNUAL20080regon (McCabe).xls PAGE 74 I .ALLOCATED OREGON I O&M ADJUSTMENTS IWORKPAPER I, OREGON ALLOCATION TOTAL OREGON IBEFOREADJADJUSTMENTSALLOCATION ANNUALIZED OPERATING PAYROLL ADJ ILabor Allocator 4.51%$1,022,580 $46,118 ANNUALIZED PAYROLL RELATED ITEMS I#926 ESP 4.51%$34,789 $1,569 #926 EGLI 4.51%$0 $0 PAYROLL LOADING I Labor Allocator 4.51%$0 $0 EMPLOYEE INCENTIVE I Labor Allocator 4.51%($9,731,677)($438,899).OTHER OPERATING O&M EXP I #416 4.57%$1,203,883 $55,017 Total Annualizing ($7,470,425)($336,194)I NORMALIZING I#501-Fuel 4.57%1,391,137 $63,575 #547-Fuel 4.57%(9,549,010)($436,390) #555-PP 4.57%(116,185,333)($5,309,670) #555-CSPP 4.56%17,388,606 $792,344 I#557 -Other Power Supply 4.35%47,413,407 $2,062,483 DSM Rider Funds Direct Assign ( 18,880,276)$0 Total Normalizing ($78,421,469)($2,827,658)I CSPP AT OREGON RATES I #555-CSPP 4.56%$14,979,636 $682,575 ADVERTISING I #930.1 4.51%(236,828)($10,681) #930.2 4.51%(215,468)($9,718)I($452,296)($20,399).I I PAGE 75 I Ii. I I I I I II. I I I I I I Ii. I OREGON ALLOCATION BEFOREADJ REVENUE SENSITIVE ADJUSTMENT#904 Direct Allocation PROMOTIONAL CONCESSION PROGRAMS#908 Direct Allocation SUBTOTAL OTHER ALLOCATOR IMPACTS TOTAL O&M ADJUSTMENTS (A) Difference Between Total & Other Adjustments To Derive Effect of Other Allocators, Primarily the Labor Allocator and the Normalized Energy Allocator (B)OREGON O&M BEFORE ADJUSTMENTS $29,048,636 TOTAL ADJUSTMENTS OREGON ALLOCATION ($19,844)($19,844) $0 $0 ($71 ,384,399)($2,521,519) $0 $397,202 (A) ($71,384,399)($2,124,317) (B) OREGON O&M AFTER ADJUSTMENTS DIFFERENCE $26,924,319 ($2,124,317) PAGE 76 .IDAHO POWER COMPANY DEPRECIATION EXPENSE FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2008 ACTUAL DEPR EXPENSE ACCUM DEPR DEPREXP ANNUALIZED DEPRECIATION ANNUALIZING ANNUALIZING DESCRIPTION DEC 2008 DEPR EXPENSE 2008 ADJUSTMENTS ADJUSTMENTS PRODUCTION PLANT Steam Production - Accounts 3 10-3 I 6 1,487,366.17,848,392 20,407,583 (2,559,191)(1,279,596) Hydro Production - Accounts 330-336 1,246,871 14,962,453 13,871,109 1,091,344 545,672 Other Production - Accounts 340-346 408,974 4,907.692 4.350,691 557,001 278.500 *TOT AL PRODUCTION PLANT 3,143,211 37,718,537 38,629,383 (910,847)(455,423) TRANSMISSION PLANT Account 350 37,222 446,669 508,132 (61,464)(30,732) Account 352 56,885 682,621 588,321 94,300 47,150 Account 353 489,248 5,870,977 5,683,637 187,340 93,670 Account 354 207,839 2,494,069 2,795,994 (301,924)(150,962) Account 355 217,171 2,606,048 2,591,527 14,521 7,261 Account 356 238,960 2,867,526 2,801,960 65,566 32,783 Account 359 260 3.121 3,288 il 1M *TOT AL TRANSMISSION PLANT 1,247,586 14,971,031 14,972,859 (1,828)(914) DISTRIBUTION PLANT Account 360 0 0 0 0 0 Account 361 37,686 452,231 447,058 5,173 2,587 Account 362 260,635 3,127,625 2,737,211 390,414 195,207 Account 364 573,225 6,878,702 7,245,763 (367,061)(183,530) Account 365 273,761 3,285,126 3,396,345 (I I 1,219)(55,609) Account 366 80,030 960,361 955,528 4,833 2,416 Account 367 289,869 3,478,429 4,204,875 (726,445)(363,223) Account 368 526,099 6,313,190 6,235,344 77,846 38,923.Account 369 142,398 1,708,779 1,878,105 (169,326)(84,663) Account 370 331,270 3,975,238 2,989,130 986,108 493,054 Account 371 1,483 17,797 (323)18,120 9,060 Account 373 14,135 169,614 209.009 139.395)119,697) *TOT AL DISTRIBUTION PLANT 2,530,591 30,367,094 30,298,045 69,049 34,525 GENERAL PLANT Account 390 137,615 1,651,378 1,667,624 (16,246)(8,123) Account 391 706,352 8,76,227 7,827,244 648,983 324,491 Account 392 102 1,228 1,202 26 13 Account 393 5,235 62,814 74,803 (11,989)(5,994) Account 394 19,614 235,370 317,240 (81,869)(40,935) Account 395 50,028 60,339 649,294 (48,955)(24,477) Account 396 0 0 1,990 (1,990)(995) Account 397 137,714 1,652,565 2,153,257 (500,693)(250,346) Account 398 33.338 400,059 340,942 59.1 17 29.559 ' *TOTAL GENERAL PLANT 1,089,998 13,079,979 13,033,596 46,383 23,192 DEPR BEFORE DISALLOWED COSTS 8,011,387 96,136,641 96,933,883 (797,242)(398,621) Depr On Disallowed Accounts (24,692)(296,300)(296,299)(0)(0) .**TOTAL DEPRECIATION 7,986,695 95,840,341 96,637,583 (797,242)(398,621) * An adjustment of $ 1,414,293 was made to December 2008 depreciation expense for ValmY: A depreciation study with an effective date of 8/1 12008 changed the life of Valmy, resulting in a need to adjust the December level of depreciation expense to calculate a more accurate annualized figure. . PAGE 77 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I ALLOCATED OREGON DEPRECIATION EXPENSE WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Annualizing Adjustment 4.81%($797,242)($38,355) Other Allocator Impacts $0 $43,830 (A) TOTAL ADJUSTMENTS ($797,242)$5,475 (8) (A) Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (8)OREGON DEPR EXPBEFORE ADJUSTMENTS OREGON DEPR EXPAFTER ADJUSTMENTS DIFFERENCE $4,649,160 $4,654,636 $5,475 PAGE 78 . "~m..CD . . ID A H O P O W E R C O M P A N Y AM O R T I Z A T I O N E X P E N S E FO R T H E T W E L V E M O N T H S E N D E D D E C E M B E R 3 1 , 2 0 0 8 AC T U A L AM O R T E X P E N S E AC C U M A M O R T AM O R T E X P AN N U A L I Z E D AM O R T I Z A T I O N AN N U A L I Z I N G AN N U A L I Z I N G DE S C R I P T I O N DE C 2 0 0 8 AM O R T E X P E N S E 20 0 8 AD J U S T M E N T S AD J U S T M E N T S Aè c o u n t 4 0 4 #3 0 2 65 , 0 8 9 78 1 , 0 6 3 78 1 , 0 5 9 4 2 #3 0 3 41 9 , 7 0 7 5, 0 3 6 , 4 8 5 4, 7 0 1 , 3 2 9 33 5 , 1 5 6 16 7 , 5 7 8 -- - - - - . . - - - -- - - - - - - - - -- - - - - _ . . . . - -- - - - - - - - - -- - - - - - - - - SU B T O T A L 48 4 , 7 9 6 5, 8 1 7 , 5 4 8 5, 4 8 2 , 3 8 8 33 5 , 1 6 0 16 7 , 5 8 0 Ac c o u n t 40 6 -2 2 , 7 2 3 Ac c o u n t 4 1 1 . 6 -1 1 , 6 3 2 Ac c o u n t 4 1 1 . 7 0 Ac c o u n t 4 1 1 . 8 -5 0 4 , 1 1 5 50 4 , 1 1 5 -- - - - - - - - - -- - - - - - - - - SU B T O T A L -5 3 8 , 4 7 0 50 4 , 1 1 5 GR A N D TO T A L 48 4 , 7 9 6 5, 8 1 7 , 5 4 8 4, 9 4 3 , 9 1 8 83 9 , 2 7 5 -- - - - - - - - - - - - - - - - - - I Ii. I I I I I II. I I I I I I Ii. I ALLOCATED OREGON AMORTIZATION EXPENSE WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Annualizing Adjustment 4.64%$839,275 $38,914 Allocator Impacts $0 $1,011 (A) TOTAL ADJUSTMENTS $839,275 $39,925 (8) (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocator (8)OREGON AMORT EXP BEFORE ADJUSTMENTS OREGON AMORT EXPAFTER ADJUSTMENTS DIFFERENCE $229,229 $269,154 $39,925 PAGE 80 H:lFerc Form i 208\2008 Daia\(Nor kWh Tax (Basye).x1sx)Noraliz Exempton iQ-May-09 2,532,606 I I I I I I I I I I I I I I I I I I I IDAHO POWER COMPANY NORMALIZED CLASS ALLOCATION OF KWH TAXES 2008 . KWH TAX SUMMARY IDAHO JURISDICTIONAL KWH TAX IDAHO JURISDICTIONAL IRRIGATION REFUND IDAHO JURISDICTIONAL INDUSTRIAL EXEMPTION NET IDAHO JURISDICTIONAL KWH TAX 329,963 484,145 . 1,718,499, TOTAL %of % RATE NORMALIZED NORMALIZEC X SCHEDULE KWH KWH KWH TAX 1,4,5 4,959,566,783 36.38%921,238 7 170,004,623 1.25%31,578 9 3,578,402,020 26.25%664,687 LW/10 0 0.00%0 15 2,326,430 0.02%432 16 0 0.00%0 17 0 0.00%0 18 0 0.00%0 19 2,046,276,069 15.01%380,095 OP/23 0 0.00%0 LU/22 0 0.00%0 24, I, & 25 1,776,384,368 13.03%329,963 26 661,052,879 4.85%122,790 27 0 0.00%0 28 0 0.00%0 29 181,266,928 1.33%33,670 30 214,983,916 1.58%39,933 32 0 0.00%0 40/UM 16,670,703 0.12%3,097 41 23,400,242 0.17%4,347 42 4,170,327 0.03%775 46 0 0.00%0 72 0 0.00%0 91 0 0.00%0 92 0 0.00%0 99 0 0.00%0 TOTAL 13,634,505,288 100.00%2,532,606. IRRIGA REBATE ADJUST INDUSTRIAL~ EXEMPT910 ~ 49,721 .... .... . . "0 ", '. ! .' ..~";' '~ . .. : .'. 273,659 329,963 ,:" ....: .329963 ft122,790 . '.' .'0 o .' '.~. . 0 33,670 ", 0 3,394 I,,:.: .E2 .' ~ A'.' 329,963 , v.0 o .,. u..' 0 i:/':~~:é':" ' .' . 0 484,145 \')"*'.":2';048,462 PAGE 81 I I .I I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY REVENUE SENSITIVE FACTORS FOR THE TWELVE MONTHS ENDED DECEMBER 31,2008 Uncollectible Franchise OPUC Accounts Fees Fee #904 #408 ~ Oregon Retail Revenues Normalized 27,279,509 27,279,509 27,279,509 Actual 32,240,499 32,240,499 32,240,499 Normalization Adj (4,960,990)(4,960,990)(4,960,990) Recommended Ratio 0.400%1.400%0.125% Revenue Sensitive Adjustment (19,844)(69,454)(6,201 ) PAGE 82 .ALLOCATED OREGON TAXES OTHER THAN INCOME TAXES WORKPAPER OREGON ALLOCATION BEFOREADJ ADJUSTMENTS Hydro KWH Tax 4.57% Irrigation PIC Direct Allocation Payroll Loading Labor Allocator 4.51% Revenue Sensitive Adjustments Commission Fees Direct Allocation Franchise Taxes Direct Allocation. Other Allocator Impacts TOTAL ADJUSTMENTS TOTAL COMPANY ADJUSTMENTS $411,499 $76,991 $0 ($6,201) ($69,454) ($75,655) $0 $412,835 ._-------------------------------------------------_.-----------------_.._--------- (A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (8)OREGON OTHER TAXES BEFORE ADJUSTMENTS $1,463,339. OREGON OTHER TAXES AFTER ADJUSTMENTS $1,412,640 OREGON ALLOCATION $18,807 $0 $0 ($6,201) ($69,454) ($75,655) $6,148 (A) ($50,700) (8) DIFFERENCE ($50,700) PAGE 83 I I I I I I I I I I I I I I I I I I I I I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY REGULATORY DEBITS AND CREDITS For The Twelve Months Ended December 31, 2008 Program Regulatory Credits (Acct 407.4): 1 Fixed Cost Adjustment (FCA) - IPUC Order No. 30267...................... 2 Total.. . . . .. .. .. .. .. . .. ....... .. .. . . . ., .. ... .. . . . . . .. ..... .. .. . .... . (1)Total $ 3,781,013 $ 3,781,013 PAGE 84 .ALLOCATED OREGON REGULATORY DEBITS/CREDITS EXPENSE WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Normalizing Adjustment Direc Assignment $3,781,013 $0 Other Allocator Impacts $0 $0 (A) TOTAL ADJUSTMENTS $3,781,013 $0 (B) .....-......_-_..-------..--------------_.---------------_.._------------------------------ (A) Effect of Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (B)OREGON DEPR EXPBEFORE ADJUSTMENTS OREGON DEPR EXPAFTER ADJUSTMENTS DIFFERENCE $0 $0 $0 . PAGE 85 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY Interest Synchronization Adjustment For the Twelve Months Ended December 31,2008 LINE NO.DESCRIPTION ADJUSTED 1 Total Company Rate Base 2,211,461,776 Adjustments to Rate Base: 2 Construction Work-in-Progress 225,777 ,979 3 Adjusted Rate Base 2,437,239,754 4 Company Weighted Cost of Debt 2.958% 5 Pro Forma Long Term Debt 72,093,552 Interest Expense 6 Other Interest Expense 10,418,828 7 Total Adjusted Interest Expense 82,512,380 8 Actual Interest Expense 76,564,326 9 Interest Expense Adjustment 5,948,054 PAGE 86 .ALLOCATED OREGON INTEREST EXPENSE WORKPAPER OREGON TOTAL ALLOCATION COMPANY OREGON BEFOREADJ ADJUSTMENTS ALLOCATION ADJUSTMENTS Long-Term Interest 4.81%$5,948,054 $286,290 Synchronization Other Allocator Impacts $0 $30,262 (A) TOTAL ADJUSTMENTS $5,948,054 $316,552 (8) .....-----------------------..------_....---------------_....------------------..-----_..--.(A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators & Working Cash Allowance (8)ORE INTEREST BEFORE ADJUSTMENTS ORE INTEREST AFTER ADJUSTMENTS DIFFERENCE $3,685,168 $4,001,720 $316,552 . PAGES7 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I IDAHO POWER COMPANY Income Taxes & Tax-Related Allocations For the Twelve Months Ended December 31, 2008 When the allocated interest expense is added to the other allocated operating expenses delineated in this Jurisdictional Separation Study (JSS) summary, the 2008 result for the Oregon jurisdiction is negative net income before taxes. The JSS model wil not accept the anomaly of a negative income tax liabilty. Therefore, when a negative net income before taxes is internally computed, the model replaces the anomaly with a zero. Consequently, any line item allocated over net income before taxes wil also assign a zero in the model for the Oregon jurisd iction. Accordingly, since the allocation to Oregon is zero, there is no relevant supporting tax documentation for: . Current Deferred Income Taxes . Investment Tax Credit Adjustments . Allowance for AFUDC & Schedule M Adjustments . Federal Income Taxes . State Income Taxes Negative Net Income Before Taxes.doc PAGE 88 .ALLOCATED OREGON IERCO OPERATING INCOME WORKPAPER OREGON ALLOCATION BEFOREADJ ADJUSTMENTS Allocator Impacts TOTAL ADJUSTMENTS TOTAL COMPANY ADJUSTMENT $0 $0 ---------------------------------_..--------------------------------------_.._------.(A) Effect of Other Allocators, Primarily the Annualized Demand and the Normalized Energy Allocators (B)OREGON IERCO INCOME BEFORE ADJUSTMENT $232,488 . OREGON IERCO INCOME AFTER ADJUSTMENTS $235,517 OREGON ALLOCATION $3,028 (A) $3,028 (B) DIFFERENCE $3,028 PAGE 89 I I I I I I I I I I I I I I I I I I I I Ii. I I I I I II. I I I I I I Ii. I ALLOCATION FACTORS I Ii.LINE NO I I I I I II. I I I I I I I I.. I IDAHO POWER COMPAN Wages and Salaries (Includes Loadings and Excludes Incentives and Thermals) For The Twelve Months Ended Decemer 31, 2008 FERC ACCOUN NUER DESCRIPTION 1 2 3 4 5 6 Power production expenses: Steam power generation - Operation - 500 501 502 505 506 507 Oper and supv engineering Fuel Steam expenses Electric expenses Misc steam power expenses Rents 7 Total operation 8 9 10 11 12 Maintenance -510 Main supv and engineering511 Main of structures512 Main of boiler plant513 Main of electric plant 514 Main of misc steam plant 13 Total maintenance 14 Total steam power generation 15 16 17 18 19 20 Hydraulic power generation - Operation - 535 536 537 538 539 540 Oper supv and engineering Water for power Hydraulic expenses Electric expenses Misc hydro pwr gen exp Rents 21 Total operation 22 23 24 25 26 Maintenance - 541 Main supv and engineering542 Main of structures543 Main of res,dam,waterws544 Main of electric plant545 Main of misc hydro plant 27 Total maintenance 28 Total hydraulic power generation 29 30 31 32 Other power generation - Operation - 546 547 548 549 Oper supv and engineering Fuel Generation expenses Misc other pwr gen exp 33 Total operation (1) TOTAL (Excluding Incentives & Thermals) $237,227 10,303 247,530 247,530 3,976,587 370,419 3,954,779 933,699 1,879,749 11,115,233 1,547,818 661,332 360,338 1,344,875 1,765,317 5,679,680 16,794,913 308,532 279,882 162,436 750,850 PAGE 90 .LINE NO . . (1) TOTAL (Excluding Incenti ves & Thermals) I I I I I I I I I I I I I I I I I I PAGE 91 I IDAHO POWER COMPAN Wages and Salaries (Includes Loadings and Excludes Incentives and Thermls) For The Twelve Months Ended Decemer 31, 2008 FERC ACCOUN NUER DESCRIPTION 1 2 3 4 Other power generation - (continued) Maintenance -551 Main supv and engineering552 Main of structures553 Main of gen and elec pIt554 Main misc oth pwr gen pIt 5 Total maintenance 6 Total other power generation 7 8 9 Other power 555 556 557 supply expenses - Purchased power System cont and load disp Other expenses 10 Total other power supply expenses 11 Total power production expenses 105,458 108,823 201,950 416,231 1,167.081 1.913,706 1,913,706 20,123,230 I Ii.LINE NO I I I I I II. I I I I I I Ii. I IDAHO POWER COMPAN Wages and Salaries (Includes Loadings and Excludes Incentives and Thermals) For The Twelve Months Ended Decemer 31, 2008 FERC ACCOUNT NUER DESCRIPTION 1 2 3 4 5 6 7 8 Transmission expenses: Operation - 560 561 562 563 564 565 566 567 Oper supv and engineering Load dispatching Station expenses Overhead line expenses Underground line expenses Trans of elec by others Misc trans expenses Rents 9 Total operation 10 11 12 13 14 Maintenance -568 Main supv and engineering569 Main of structures570 Main of station equip571 Main of overhead lines573 Main of misc trans plant 16 Total maintenance15 Total transmission expenses 17 18 19 20 21 22 23 24 25 26 Distribution expenses: Operation 580 581 582 583 584 585 586 587 588 589 Oper supv and engineering Load dispatching Station expenses Overhead line expenses Underground line expenses St light and sgnl sys exp Meter expenses Customer install expenses Misc distribution exp Rents 27 Total operation 28 29 30 31 32 33 34 35 36 Maintenance -590 Main supv and engineering591 Main of structures592 Main of station equip593 Main of overhead lines594 Main of underground lines595 Main of line transformers596 Main of st 19ht-sgnl sys597 Main of meters598 Main of misc dist plant 37 Total maintenance Total distribution expenses38 (1) TOTAL (Excluding Incentives & Thermals) 1,558,712 2,503,896 1,252,413 386,995 160,126 37 5,862,179 69,852 353,404 1,494,700 978,483 2,896,439 8,758,618 2,268,912 2,631,346 741,803 2,784,080 863,274 57,984 3,367,245 997,875 3,339,195 1,261 17,052,975 270,338 1,852,759 3,894,609 778,269 26,331 319,160 574,879 185,522 7,901,867 24,954,842 PAGE 92 .LINE NO 13 14 15.16 17 18 19 20 21 22 23 24 25 26 27 28 29 . (1) TOTAL (Excluding Incentives & Thermals) I I I I I I I I I I I I I I I I I I PAGE 93 I IDAHO POWER COMPAN Wages and Salaries (Includes Loadings and Excludes Incentives and Thermls) For The Twelve Months Ended Decemer 31, 2008 FERC ACCOUNT NUER 1 2 3 4 5 Customer accounts Operation - 901 902 903 904 905 DESCRIPTION expenses: Supervision Meter reading Cust recrds - Uncollectible Misc customer expenses collect exp accounts accts exp 6 Total customer accounts expenses 7 8 9 10 11 Customer service Operation - 907 908 909 910 912 and informtional expenses: Supervision Customer assistance exp Info and instruct adv exp Misc cust svc and inf exp Demo and selling exp 12 Total customer service and informational expenses Administrative and general expenses: Operation 920 921 922 923 924 925 926 927 928 929 930.1 930.2 931 Admn and gen salaries Office supplies and exp Admin exp transf - cr Outside services emloyed Property insurance injuries and damges Em pensions and benefits Franchise requirements Reg commission expenses Duplicate charges - cr General advertising exp Misc general expenses Rents Total operation Maintenance -935 Main of general plant Total maintenance Total administrative and general expenses 30 Total electric operation and maintenance expenses 283,569 3,594,065 5,809,150 9,686,784 249,937 3,108,334 479,927 3,838,198 34,880,572 211,272 159,492 109,957 146,512 35,507,805 973,275 973,275 36,481,080 $ 103,842,752 -~mi -. - - - - - - - - - - - - -. ID A H O P O \ , ~ C O M P A N Y DE V E L O P M E N T O F E N E R G Y - R E L A T E D A L L O C A T I O N F A C T O R S FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 AC T U A L CU S T O M E R EN E R G Y CU S T . L V L . DE L I V E R Y LE V E L . M w h LO S S GE N E R A T I O N AL L O C A T O R BI L L I N G DE S C R I P T I O N VO L T A G E E9 9 FA C T O R S LE V E L - M w h E1 0 E9 9 9 . M w h i. R E T A I L J U R I S D I C T I O N S St a t e 0 1 Id a h o Tr a n s m i s s i o n L e v e l 13 8 k V 28 3 , 1 4 3 3. 5 % 29 3 , 0 5 3 , 1 29 3 , 0 5 3 , 1 Di s t r i b u o n S t a t i o n 13 . 2 k V 84 2 , 3 2 0 5. 0 % 88 4 , 4 3 5 . 8 88 4 , 4 3 5 . 8 Di s t r i b u t i o n P r i m a r y 12 . 4 - 3 4 . 5 2, 3 7 4 , 3 8 1 7. 4 % 2, 5 5 0 , 0 8 4 , 7 2, 5 5 0 , 0 8 4 , 7 All O t h e r S e r v i c e 10 , 3 8 4 , 9 3 9 10 . 9 % 11 , 5 1 6 , 8 9 7 . 4 11 , 5 1 6 , 8 9 7 . 4 To t a l Id a h o R e t a i l 13 , 8 8 4 , 7 8 2 15 , 2 4 4 , 4 7 1 . 0 15 , 2 4 4 , 4 7 1 . 0 13 , 8 8 4 , 7 8 2 , 5 St a t e 0 1 O r e g o n Tr a n s m i s s i o n L e v e l 13 8 k V 78 , 0 3 3 3. 5 % 80 , 7 6 4 . 2 80 , 7 6 4 . 2 Di s t r i b u t i o n P r i m a r y 12 . 4 . 3 4 . 5 19 1 , 8 9 3 7. 4 % 20 6 , 0 9 2 , 9 20 6 , 0 9 2 . 9 All O t h e r S e r v i c e 40 2 , 2 8 8 10 , 9 % 44 6 , 1 3 6 . 9 44 6 , 1 3 6 . 9 To t a l O r e g o n R e t a i l 67 2 , 2 1 3 73 2 , 9 9 , 0 73 2 , 9 9 4 . 0 67 2 , 2 1 3 . 4 To t a l R e t a i l J u r i s d i c t i o n s 14 , 5 5 6 , 9 9 6 15 , 9 n , 4 6 5 . 0 15 , 9 7 7 , 4 6 5 . 0 14 , 5 5 6 , 9 9 5 . 9 II . W H O L E S A L E C O N T R A C T S : Ra f t R i v e r C o o p , 57 , 3 1 1 5.0 % 60 , 1 7 6 , 4 60 , 1 7 6 , 4 57 , 3 1 0 . 8 To t a l W h o l e s a l e C o n t r a c t s 57 , 3 1 1 60 , 1 7 6 . 4 60 , 1 7 6 . 4 57 , 3 1 0 . 8 II . T R A N S M I S S I O N C O N T R A C T S : BP A - S o u t h 1, 2 5 1 , 5 8 5 6. 0 % 1, 3 2 6 , 6 7 9 . 8 0. 0 1, 2 5 1 , 5 8 4 . 7 BP A - O T E C C 13 8 k V 39 0 , 0 1 4 5. 5 % 41 1 , 4 8 2 , 8 0. 0 39 0 , 0 1 4 . 3 SP A . W e i s e r 12 , 5 k V 0 4. 9 % 0. 0 0. 0 0. 0 Cit y 0 1 S e a t t l e 0 0. 0 % 0.0 0.0 0, 0 To t a l T r a n s m i s s i o n C o n t r a c t s 1, 6 4 1 , 5 9 9 1,7 3 8 , 1 6 2 . 6 0.0 1, 6 4 1 , 5 9 9 . 1 To t a l J u r i s d i c t i o n a l S a l e s ( l n c i u d i n g T r a n s m i s s i o n ) 16 , 2 5 5 , 9 0 6 17 , 7 7 5 , 8 0 4 , 0 16 , 0 3 7 , 6 4 1 , 3 16 , 2 5 5 , 9 0 5 . 8 To t a l S y s t e m S a l e s ( E x c l u d i n g T r a n s m i s s i o n ) 14 , 6 1 4 , 3 0 7 16 , 0 3 7 , 6 4 1 . 3 16 , 0 3 7 , 6 4 1 . 3 14 , 6 1 4 , 3 0 6 . 7 -. - - Ll l k l A J 3 / v l c ~ em s , O R _ w k s h t 2 0 0 8 _ A I o e _ k W h _ A e t . x l s , A C T U A L . 3 / 2 7 / 2 0 0 9 , 9 : 4 4 A M , . . ID A H O P O l , ~ C O M P A N Y DE V E L O P M E N T O F E N E R G Y - R E L A T E D A L L O C A T I O N F A C T O R S FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 NO R M A L I Z E D . CU S T O M E R EN E R G Y CU S T . L V L . DE L I V E R Y LE V E L - M w h LO S S GE N E R A T I O N AL L O C A T O R BI L L I N G DE S C R I P T I O N VO L T A G E E9 9 FA C T O R S LE V E L . M w h E1 0 E9 9 9 . M w h i. R E T A I L J U R I S D I C T I O N S St a t e o f Id a h o Tr a n s m i s s i o n L e v e l 13 8 k V 28 3 , 1 4 3 3.5 % 29 3 , 0 5 3 . 1 29 3 , 0 5 3 . 1 Dis t r i b u t i o n S t a t i o n 13 . 2 k V 84 2 , 3 2 0 5. 0 % 88 4 , 4 3 5 . 8 88 4 , 4 3 5 . 8 Di s t r i b u t i o n P r i m a r y 12 . 4 - 3 4 . 5 2, 3 7 4 , 3 8 1 7.4 % 2,5 5 0 , 0 8 4 . 7 2, 5 5 0 , 0 8 4 . 7 Al l O t h e r S e r v i c e 10 , 1 5 6 , 7 4 8 10 . 9 % 11 , 2 6 3 , 8 3 4 . 0 11 , 2 6 3 , 8 3 4 . 0 To t a l Id a h o R e t a i l 13 , 6 5 6 , 5 9 2 14 , 9 9 1 , 4 0 7 . 5 14 , 9 9 1 , 4 0 7 . 5 13 , 6 5 6 , 5 9 1 . 8 St a t e o f O r e g o n Tr a n s m i s s i o n L e v e l 13 8 k V 78 , 0 3 3 3. 5 % 80 , 7 6 4 . 2 80 , 7 6 4 . 2 Di s t r i b u t i o n P r i m a r y 12 , 4 - 3 4 . 5 19 1 , 8 9 3 7. 4 % 20 6 , 0 9 2 . 9 20 6 , 0 9 2 . 9 All O t h e r S e r v i c e 40 0 , 2 1 6 10 , 9 % 44 3 , 8 3 9 . 9 44 3 , 8 3 9 . 9 To t a l O r e g o n R e t a i l 67 0 , 1 4 2 73 0 , 6 9 7 . 0 73 0 , 6 9 7 . 0 67 0 , 1 4 2 . 2 To t a l R e t a i l J u r i s d i c t i o n s 14 , 3 2 6 , 7 3 4 15 , 7 2 2 , 1 0 4 . 5 15 , 7 2 2 , 1 0 4 . 5 14 , 3 2 6 , 7 3 4 . 0 II , W H O L E S A L E C O N T R A C T S : Ra f t R i v e r C o o p . 56 , 8 7 2 5. 0 % 59 , 7 1 5 . 8 59 , 7 1 5 . 8 56 , 8 7 2 , 2 To t a l W h o l e s a l e C o n t r a c t s 56 , 8 7 2 59 , 7 1 5 . 8 59 , 7 1 5 . 8 56 , 8 7 2 . 2 II I . T R A N S M I S S I O N C O N T R A C T S : BP A . S o u t h 1,2 5 1 , 5 8 5 4. 0 % 1, 3 0 1 , 7 5 3 . 0 0. 0 1, 2 5 1 , 5 8 4 . 7 BP A - O T E C C 13 8 k V 39 0 , 0 1 4 7. 4 % 41 8 , 8 7 5 . 4 0. 0 39 0 , 0 1 4 . 3 Cit y o f S e a t t l e 0 0.0 % 0. 0 0. 0 0. 0 To t a l T r a n s m i s s i o n C o n t r a c t s 1, 6 4 1 , 5 9 9 1, 7 2 0 , 6 2 8 . 4 0. 0 1,6 4 1 , 5 9 9 . 1 To t a l J u r i s d i c t i o n a l S a l e s ( l n c l u d i n g T r a n s m i s s i o n ) 16 , 0 2 5 , 2 0 5 17 , 5 0 2 , 4 4 8 . 7 15 , 7 8 1 , 8 2 0 . 3 16 , 0 2 5 , 2 0 5 . 2 To t a l S y s t e m S a l e s ( E x c l u d i n g T r a n s m i s s i o n ) 14 , 3 8 3 , 6 0 6 15 , 7 8 1 , 8 2 0 . 3 15 , 7 8 1 , 8 2 0 . 3 14 , 3 8 3 , 6 0 6 . 2 .")0(imc.(I - c m l l s h 1 2 o o l k w h - ' ' ' N O R ~ 3 / 2 7 / ~ A M , - - - - - - - - _ ( , M f C : J t f ¡ - -- - - - - -- - . . - - - ID A H O P O , l C O M P A N Y DE V E L O P M E N T O F D E M A N D - R E L A T E D A L L O C A T I O N F A C T O R S FO R TH E T W E L V E M O N T H S E N D I N G D E C E M e ¡ R 3 1 , 2 0 0 8 AC T U A L - - - -. - - DE L I V E R Y CU S T O M E R LO S S GE N E R A T I O N PR O D U C T I O N TR A N S M I S S I O N DI S T R I B U T I O N DE S C R I P T I O N VO L T A G E LE V E L - k W FA C T O R S LE V E L - k W D1 0 D1 1 06 0 i. R E T A I L J U R I S D I C T I O N S ( 1 ) : St a t e o f I d a h o Tr a n s m i s s i o n L e v e l 13 8 k V 35 , 8 3 3 5. 5 % 37 , 8 0 4 . 2 Dis t r i b u t i o n S t a t i o n 13 . 2 k V 98 , 7 1 0 6. 5 % 10 5 , 1 2 6 . 4 Di s t r i b u t i o n P r i m a r y 12 . 4 - 3 4 . 5 k V 31 3 , 0 3 1 10 . 0 % 34 4 , 3 3 4 . 5 Al l O t h e r S e r v i c e 1, 6 7 7 , 2 6 8 13 . 0 % 1, 8 9 5 , 3 1 2 . 4 To t a l Id a h o R e t a i l 2, 1 2 4 , 8 4 3 2, 3 8 2 , 5 7 7 . 6 2, 3 8 2 , 5 7 7 . 6 2, 3 8 2 , 5 7 7 . 6 2, 2 3 9 , 6 4 6 . 9 St a t e o f O r e g o n Tr a n s m i s s i o n L e v e l 13 8 k V 8, 1 3 9 5. 5 % 8, 5 8 7 . 0 Di s t r i b u t i o n P r i m a r y 12 . 4 - 3 4 . 5 k V 24 , 1 4 9 10 . 0 % 26 , 5 6 3 . 6 Al l O t h e r S e r v i c e 65 , 0 3 8 13 . 0 % 73 , 4 9 2 . 9 To t a l O r e g o n R e t a i l 97 , 3 2 6 10 8 , 6 4 3 . 5 10 8 , 6 4 3 . 5 10 8 , 6 4 3 . 5 10 0 , 0 5 6 . 5 To t a l R e t a i l J u r i s d i c t i o n s 2, 2 2 2 , 1 6 9 2, 4 9 1 , 2 2 1 . 1 2, 4 9 1 , 2 2 1 . 1 2, 4 9 1 , 2 2 1 . 1 2, 3 3 9 , 7 0 3 . 5 II . W H O L E S A L E C O N T R A C T S : Ra f t R i v e r C o o p . 69 k V 8, 1 4 5 6. 5 % 8, 6 7 4 . 5 8, 6 7 4 . 5 8, 6 7 4 . 5 0. 0 To t a l F E R C 8, 1 4 5 8, 6 7 4 . 5 8, 6 7 4 . 5 8, 6 7 4 . 5 0. 0 IL L . T R A N S M I S S I O N C O N T R A C T S : SP A - S o u t h 12 . 5 - 3 4 5 k V 19 3 , 6 7 8 5. 5 % 20 4 , 3 3 8 . 8 20 5 , 0 4 6 . 7 17 , 5 1 9 . 3 SP A - O T E C C 69 & 1 3 8 k V 73 , 5 0 8 6. 0 % 77 , 9 1 8 . 0 77 , 9 1 8 . 0 0. 0 SP A - W e i s e r 12 . 5 k V 0 0. 0 % 0. 0 0. 0 0. 0 Ci t y o f S e a t t l e ' ( * ) 69 - 2 3 0 k V 0 0. 0 % 0. 0 0. 0 0. 0 To t a l T r a n s m i s s i o n C o n t r a c t s 26 7 , 1 8 5 28 2 , 2 5 6 . 8 28 2 , 9 6 4 . 7 17 , 5 1 9 . 3 To t a l J u r i s d i c t i o n a l S a l e s ( l n c l u d i n g T r a n s m i s s i o n ) 2, 4 9 7 , 4 9 9 2, 7 8 2 , 1 5 2 . 4 2, 4 9 9 , 8 9 5 . 6 2, 7 8 2 , 8 6 0 . 3 2, 3 5 7 , 2 2 2 . 8 To t a l S y s t e m S a l e s ( E x c l u d i n g T r a n s m i s s i o n ) 2, 2 3 0 , 3 1 4 2, 4 9 9 , 8 9 5 . 6 2, 4 9 9 , 8 9 5 . 6 2, 4 9 9 , 8 9 5 . 6 2, 3 3 9 , 7 0 3 . 5 We l l s R E A 13 9 k V 10 , 8 9 4 5. 9 % 11 , 5 4 0 . 5 "U~(j (* ) C i t y o f S e a t t e i s s e t t o 0 t o r e f l e c t t h e c h a n g e i n t h e i r l a t e s t d e m a n d r e q u e s t . m CD J/ J 1 ' I O ¡ en LM - / G ( t J cm s . Q R _ w k s h t 2 8 _ A I I o _ k W _ Ä c t . x / s , A C T U A U I 2 7 / 2 0 9 , 9 : 4 4 A M , . . ID A H O P O ~ C O M P A N Y DE V E L O P M E N T O F D E M A N D - R E L A T E D A L L O C A T I O N F A C T O R S FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 AD J U S T E D . DE L I V E R Y CU S T O M E R LO S S GE N E R A T I O N PR O D U C T I O N TR A N S M I S S I O N DI S T R I B U T I O N DE S C R I P T I O N VO L T A G E LE V E L . K w FA C T O R S LE V E L . K w 01 0 01 1 06 0 i. R E T A I L J U R I S D I C T I O N S ( 1 ) : St a t e o f I d a h o Tr a n s m i s s i o n L e v e l 13 8 k V 35 , 8 3 3 5. 5 % 37 , 8 0 4 . 2 Di s t r i b u t i o n S t a t i o n 13 . 2 k V 98 , 7 1 0 6. 5 % 10 5 , 1 2 6 . 4 Di s t r i b u t i o n P r i m a r y 12 . 4 - 3 4 . 5 k V 31 3 , 0 3 1 10 . 0 % 34 4 , 3 3 4 . 5 Al l O t h e r S e r v i c e 1, 6 3 9 , 2 9 8 13 . 0 % 1, 8 5 2 , 4 0 6 . 5 To t a l Id a h o R e t a i l 2, 0 8 6 , 8 7 3 2, 3 3 9 , 6 7 1 . 6 2, 3 3 9 , 6 7 1 . 6 2, 3 3 9 , 6 7 1 . 6 2, 1 9 6 , 7 4 0 . 9 St a t e o f O r e g o n Tr a n s m i s s i o n L e v e l 13 8 k V 8, 1 3 9 5. 5 % 8, 5 8 7 . 0 Di s t r i b u t i o n P r i m a r y 12 . 4 - 3 4 . 5 k V 24 , 1 4 9 10 . 0 % 26 , 5 6 3 . 6 Al l O t h e r S e r v i c e 64 , 5 5 0 13 . 0 % 72 , 9 4 1 . 0 To t a l O r e g o n R e t a i l 96 , 8 3 8 10 8 , 0 9 1 . 6 10 8 , 0 9 1 . 6 10 8 , 0 9 1 . 6 99 , 5 0 4 . 6 To t a l R e t a i l J u r i s d i c t i o n s 2, 1 8 3 , 7 1 0 2, 4 4 7 , 7 6 3 . 2 2, 4 4 7 , 7 6 3 . 2 2, 4 4 7 , 7 6 3 . 2 2, 2 9 6 , 2 4 5 . 6 II . W H O L E S A L E C O N T R A C T S : Ra f t R i v e r C o o p . 69 k V 8, 0 7 1 6. 5 % 8, 5 9 5 . 5 8, 5 9 5 . 5 8, 5 9 5 . 5 0. 0 To t a l F E R C 8, 0 7 1 8, 5 9 5 . 5 8, 5 9 5 . 5 8, 5 9 5 . 5 0. 0 II I . T R A N S M I S S I O N C O N T R A C T S : SP A - S o u t h 12 . 5 - 3 4 5 k V 19 3 , 6 7 8 5. 5 % 20 4 , 3 3 8 . 8 20 5 , 0 4 6 . 7 17 , 5 1 9 . 3 SP A - O T E C C 69 & 1 3 8 k V 73 , 5 0 8 6. 0 % 77 , 9 1 8 . 0 77 , 9 1 8 . 0 0. 0 Ci t y o f S e a t t e ( * ) 69 - 2 3 0 k V 0 0. 0 % 0. 0 0. 0 0. 0 To t a l T r a n s m i s s i o n C o n t r a c t s 26 7 , 1 8 5 28 2 , 2 5 6 . 8 28 2 , 9 6 4 . 7 17 , 5 1 9 . 3 To t a l J u r i s d i c t i o n a l S a l e s ( l n c l u d i n g T r a n s m i s s i o n ) 2, 4 5 8 , 9 6 7 2, 7 3 8 , 6 1 5 . 5 2, 4 5 6 , 3 5 8 . 7 2, 7 3 9 , 3 2 3 . 4 2, 3 1 3 , 7 6 4 . 9 To t a l S y s t e m S a l e s ( E x c l u d i n g T r a n s m i s s i o n ) 2, 1 9 1 , 7 8 1 2, 4 5 6 , 3 5 8 . 7 2, 4 5 6 , 3 5 8 . 7 2, 4 5 6 , 3 5 8 . 7 2, 2 9 6 , 2 4 5 . 6 We l l s RE A 13 9 k V 10 , 8 9 4 5. 9 % 11 , 5 4 0 . 5 .":J (* ) C i t y o f S e a t t e i s s e t t o 0 t o r e f l e c t t h e c h a n g e i n t h e i r l a t e s t d e m a n d r e q u e s t . Cim cø ~7 - ' \ . .. -~ ( . - c m _ l 2 0 0 l 1 _ N o r m " s T E D , " 9 : 4 9 ~ - - - - - - -