20030506Application.pdf

Barton L. Kline ISB #1526
Monica B. Moen ISB #5734
Idaho Power Company
POBox 70
Boise I D 83707
[phone]
FZECEIVED (Zl
FILED
2003 M~Y -6 AM 8: '4
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, ;, "
I!J/".!"-' I"UU iv
UTILITiES COt'i/1ISSION
Attorneys for Idaho Power Company
Street Address for Express Mail
1221 West Idaho Street
Boise I D 83702
FAX Telephone No. [phone]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY FOR
AUTHORITY TO INSTITUTE REVISED
DEPRECIATION RATES FOR ELECTRIC
PLANT IN SERVICE
CASE NO. IPC-03-
APPLICATION
Idaho Power Company (Idaho Power or Company), pursuant to I.C. 9 61-525
applies to the Idaho Public Utilities Commission (Commission) for authority to institute
revised depreciation rates for the Company s electric plant in service. The last major
changes to the Company s depreciation rates occurred March 18 , 1993 as a result of
Order No. 24739 issued in Case No. IPU-92-23. The Company seeks to revise
depreciation rates applicable to its electric plant in service.In support of this
Application, Idaho Power presents the following:
APPLICATION - Page
Idaho Power is an Idaho Corporation , whose principal place of business is 1221
West Idaho Street, Boise , Idaho 83702
II.
Idaho Power operates a public utility supplying electric service in Southern Idaho
and Eastern Oregon. Idaho Power is subject to the jurisdiction of this Commission in
Idaho and in Oregon is subject to the jurisdiction of the Oregon Public Utility
Commission. Idaho Power is also subject to the jurisdiction of the Federal Energy
Regulatory Commission (the "FERC"
III.
The Company is not requesting a change in its electric rates. This request is for
an accounting order approving the revised depreciation rates for the Company to apply
prospectively to its depreciable plant in service.
IV.
The revised depreciation rates are based on the results of a detailed depreciation
study authorized by the Company and conducted by Gannett Fleming, Inc. relative to
Idaho Power s electric plant in service as of December 31 2001. The study updates net
salvage percents and service life estimates for all plant assets. The study is Exhibit 1 to
the testimony of Gannett Fleming Inc.'s Vice President , John Spanos.
The current depreciation rates for Idaho Power have been applied to the
investment in each primary and sub plant accounts.These depreciation rates are
based on the straight line , remaining life method , location life basis (life span technique)
APPLICATION - Page 2
for production plant and the straight line, remaining life method for transmission and
distribution plant and amortization of certain general plant accounts.A summary
schedule detailing the December 31 , 2001 original plant cost , depreciation accrual
amount and rate is set forth in Attachment 1.
VI.
The proposed depreciation rates for Idaho Power (Attachment 1) are based on
plant accounting data available as of December 31 , 2001. Gannett Fleming was
responsible for identifying and measuring changes , and recommending depreciation
rates. The proposed depreciation rates are based on the straight line, remaining life
method, average service life procedure for all electric plant.
VII.
Based on depreciable electric plant in service at December 31 , 2001 of
900 657,420 , the requested changes in depreciation rates would result in a
994 021 increase in the total annual depreciation expense.The Company believes
the proposed depreciation changes using the average service life procedure are
reasonable and appropriate.
VIII.
Gannett Fleming, in conducting the depreciation study recommended the use of
the Equal Life Group Procedure (ELG). The Company requested that Gannett Fleming
prepare an alternative to its recommendation due to the impact on revenue requirement
of the Company utilizing the ELG procedure.That alternative recommendation
developed depreciation rates based on the Average Service Life Procedure. While the
APPLICATION - Page
Company is proposing Average Service Life Procedure in this proceeding it concurs that
the preferred procedure is ELG.
IX.
Simultaneous with the filing of this Application, the Company has filed its direct
case consisting of the testimony and exhibits of witness John J. Spanos. The Company
stands ready for immediate consideration of this Application , if it is the Commission
determination that a hearing should be held.
Service of pleading, exhibits , orders and other documents relating to this
proceeding should be served on the following:
Barton L. Kline
Monica B. Moen
Idaho Power Company
O. Box 70
Boise , ID 83707
bkline (g) idahopower.com
mmoen
(g)
idahopower.com
John R. Gale
Vice President , Regulatory Affairs
Idaho Power Company
O. Box 70
Boise , ID 83707
rqale (g) idahopower.com
XI.
MODIFIED PROCEDURE
Idaho Power requests that this application be processed under RP 201 et. seq,
allowing for consideration of issues to be processed under Modified Procedure , i.e., by
written submissions rather than by hearing.
WHEREFORE Idaho Power Company respectfully requests that the
Commission issue an Order approving the revised depreciation rates, with such revised
depreciation rates to become effective December 1 , 2003.
APPLICATION - Page 4
DATED at Boise , Idaho this 5 --day of May, 2003.
C0-~IU-'
BARTON L. KLINE
APPLICATION - Page 5
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