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Home My WebLink About20030507Spanos Exhibits.pdfRECEIVED FiLED 2003 HAY -6 AM 8; 16 IUt;hG ~UiJUC UTILITIES COMMISSION BEFORE THE IDAHO PUBLIC UTiliTIES COMMISSION Case No. IPC-O3- J:L) Idaho Power Company Exhibit No. John J. Spanos IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 84-70,286 25,493 10,661 14,832 -21- 85-102,589 22,265 13,352 913- 86-61,624 14,686 245 441-14- 87-68,822 10,836 586 250-11- 88-78,689 552 504 048- 89-112,529 24,160 117 23,043-20- 90- 92 132,890 28,233 609 27,624-21- 91-100,246 43,821 43,821-44- 92 - 94 173,008 69,072 69,072-40- 93 - 95 163,715 71,187 71,187-43- 94 - 96 176,747 71,589 367 70,222-40- 95-78,818 51,171 367 49,804-63- 96 - 98 53,515 82,262 154 41,631 40,631-76- 97 - 99 72,761 66,273 40,264 26,009-36- 98-60,281 44,193 40,264 929- 99-01 61,389 683 683- FIVE-YEAR AVERAGE 97-45,639 40,774 24,159 16,615-36- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 151 of 378 111-104 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS,TURBINES AND GENERATORS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1955 58,265 177 355 178 1956 000 223 223- 1957 86,510 30- 1958 1959 320 47-15- 1960 10,169 521 435 1961 1962 1963 000 144 144 1964 63- 1965 14- 1966 1967 1968 35,200 315 315 1969 18,037 239 239 1970 19,864 299 299 1971 28,098 163 163 1972 260,000 930 16,270 11,340 1973 264,753 254 925 671 1974 1975 1976 1977 48,553 20,150 20,150 1978 688,113 780 200 580 - 1979 054 1980 328 12- 1981 27,553 11- 1982 58,231 857 069 788-12- 1983 136 462 050 412- 1984 66,415 1985 262 748 250 077 173- 1986 66,650 869 100,109 150 91,240 137 1987 367,691 87,805 75,022 12,783- 1988 659,680 39,289 39,289- 1989 351,715 167,078 28 , 941 138,137- 39- 1990 172,558 16,823 36,515 19,692 1991 104,741 31,695 23,335 360- 1992 7 , 938 18,025 227 18,025 -227- 1993 24,690 37,794 153 37,794-153- 1994 794,946 169,735 169,735- 21- 1995 62,028 27,157 27,157- 44- 1996 18,909 18,550 18,550-98- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-105 Page 152 of 378 YEAR 1997 1998 1999 2000 2001 TOTAL ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS SUMMARY OF BOOK SALVAGE REGULAR RETIREMENTS 38,385 74,079 508 420,906 129,793 COST OF REMOVAL AMOUNT PCT 68,320-178- 030 81,446 110 83,229- 589,943 THREE-YEAR MOVING AVERAGES 55- 56- 57-58- 59- 60- 61- 62- 63- 64- 65- 66- 67- 68-69- 70- 71- 72- 73- 74- 75- 76- 77- 78- 79- 80- 81- 82- 83- 84 - 86 85- 49,592 30,170 28,943 496 496 390 2 , 6. 667 667 11,741 17,746 24,367 22,000 102,654 184,284 174 918 88,251 16,184 245,555 245,907 232,165 11,978 31,037 31,307 261 112,433 131,938 232,363 21 26 26 371 143 643 061 061 418 927 927 931 293 777 773 904 373 33,641 111-1 06 GROSS SALVAGE AMOUNT PCT 666883 467-156- 344,781 118 840 840 840 381 381 381 105 518 618 900 911 786 398 975 717 783 783 023 373 373 376 34,395 59,403 NET SALVAGE AMOUNT PCT 68,320 178 364 - 74,563-101- 77,762 245,162- 25- 84- 26- 796 796 811 381 360 355 26-371- 5- 71-105 518 618 900 268 725 337 557 717 856 856 864- 270- 404 - 400- 528- 30,022 25,762 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 153 of 378 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS,TURBINES AND GENERATORS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE - YEAR MOVING AVERAGES 86-364,674 45,321 58,377 13,056 87-459,695 98,057 34,654 63,403-14- 88- 90 394,651 74,397 21,819 52,578-13- 89-209,671 71,865 29,597 42,268-20- 90-95,079 22,181 19,950 231- 91-45,790 29,171 778 21,393-47- 92 - 94 275,858 75,185 75,185-27- 93-293,888 78,229 78,229-27- 94-291,961 71,814 71,814-25- 95-39,774 538 -19-538 96-19,098 14,580-76-555 15,135 97 - 99 488 385 850 535- 98-25,862 416 027 389- 99-166,164 594-472 066 FIVE-YEAR AVERAGE 97-107,376 12,815-12-616 13,431 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 154 of 378 111-107 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUI PMENT SUMMARY OF BOOK SALVAGE COST OF GROS S NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 213 1955 43,121 587 587 1956 682 127 1957 10,137 155 149 1958 15,801 460 320 860 1959 14,279 752 461 709 1960 065 344 269 75- 1961 236 888 824 1962 823 134 193 059 1963 16,187 080 877 7 , 797 1964 10,368 183 107 076-20- 1965 10,412 545 713 168 1966 20,395 45- 1967 116 124 124- 1968 15,106 179 549 370 1969 919 187 318 131 1970 37,630 854 880 974- 1971 29,325 867 756 889 1972 85,067 360 360- 1973 144 471 617 146 1974 618 55- 1975 953 183 326 857- 1976 036 854 316 538-75- 1977 866 668 911 243 1978 369,539 087 087 1979 353 258 258 1980 12,406 1981 22,262 847 847-13- 1982 45,085 314 821 493- 1983 69,694 272 064 208- 1984 18,774 21,405 114 400 21,005-112- 1985 91,887 11,252 11,252-12- 1986 63,312 562 1, 130 432-13- 1987 229,256 35,256 35,256-15- 1988 107,930 108,511 101 108,511-101- 1989 38,397 16,196 383 15,813-41- 1990 42,018 113 700 413- 1991 74,331 836 836- 1992 178,402 769 769- 1993 28,897 096 238 142 1994 186,808 33,939 33,939-18- 1995 19,108 776 776-15- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo 111-108 Page 155 of 378 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUI PMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 33,763 46,820 139 46,820-139- 1997 088 150 150- 1998 47,168 150 880 270- 1999 710,192 103,844 797 103,047-15- 2000 942,552 19,583-2 -19,669 2001 397 940 232 149 83- TOTAL 230,661 433,239 63,402 369,837- THREE -YEAR MOVING AVERAGES 54-15,339 251 229 55-18,313 290 274 56-207 170 867 697 57-13,406 406 312 906 58-11,382 519 350 3, B31 59-860 387 206 819 60-375 181 117 936 61-415 426 986 560 62-10,126 132 392 260 63-12,322 269 232 963 64-13,725 924 273 651- 65-12,308 238 238 66-13,872 116 183 67-380 163 289 126 68-19,885 740 582 158- 69-24,625 636 985 349 70-50,674 694 879 185 71-43,845 233 458 225 72-34,276 295 872 423- 73-15,238 570 648 74-11,536 031 881 150-19- 75-14,285 3, 902 851 051- 76-128,147 507 438 69- 77-128,253 889 419 530 78-129,433 448 448 79-13,674 949 863 - 80-26,584 387 274 113- 81-B3 45,680 811 628 183- 82 -44,518 10,997 762 10,235- 23- B3-60,118 13,310 488 12,822- 21- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 156 of 378 111-109 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE- YEAR MOVING AVERAGES B4 - 86 57,991 14,073 510 13,563-23- 85-128,152 18,690 377 IB,313-14- 86 - B8 133,499 51,110 377 50,733-38- 87-125,194 53,321 128 53,193-42- 88-62,782 42,607 361 42,246-67- 89 - 91 51,582 715 361 354 -12- 90 - 92 98,250 906 233 673 - 91-93,877 900 079 821- 92 - 94 131,369 14,935 079 12,856-10- 93 - 95 78,271 13,270 079 11,191-14- 94 - 96 79,893 27,845 27,845-35- 95-49,986 16,582 16,582-33- 96-59,340 18,040 960 17,080-29- 97 - 99 284,816 37,048 226 35,822-13- 98-566,638 30,470 254 29,216- 99-683,561 28,164 344 27,820- FIVE-YEAR AVERAGE 97-438,988 18,359 782 577- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 157 of 378 111-110 IDAHO POWER COMPANY ACCOUNT 335.MI SCELLANEOUS POWER PLANT EQUI PMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 480 1955 029 325 325 1956 1957 562 1958 897 674 674 1959 954 121 112 1960 317 130 130 1961 155 1962 311 680 680 1963 1964 726 138 138- 19- 1965 150 1966 224 150 150 1967 319 1968 1969 870 1970 454 200 200 1971 131 1972 541 300 275 1973 621 1974 938 1975 441 27- 1976 482 243 163 1977 678 417 417 1978 89,293 339 108 769 1979 321 1980 535 1981 334 1982 360 20,583 517 185 18,066- 1983 30,864 247 192 55- 1984 050 350 350 1985 49,842 720 720 1986 14,951 205 381 176 1987 10,383 400 327 1988 10,395 317 207 110- 1989 227 957 185 395 562-172- 1990 12,723 1991 100,469 226 431 205 1992 39,041 514 275 761 1993 19,865 027 14,150 10,123 1994 51,363 072 900 172- 1995 495 613 050 437 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-111 Page 158 of 378 YEAR 1996 1997 1998 1999 2000 2001 TOTAL ACCOUNT 335. IDAHO POWER COMPANY MI SCELLANEOUS POWER PLANT EQUI PMENT SUMMARY OF BOOK SALVAGE REGULAR RETIREMENTS 126,172 68,078 625 62,065 938 761,733 COST OF REMOVAL AMOUNT PCT 130 637 22,408 25,995-270-587 38,219 THREE-YEAR MOVING AVERAGES 54- 55- 56- 57- 58- 59-60-61- 62 - 6463- 64- 65- 66- 67- 68- 69- 70-71- 72- 73- 74- 75- 76- 77- 78- 79- 80- 81- 82- 83- 858 885 508 138 056 809 594 489 679 292 033 898 848 396 775 152 042 764 033 000 620 200 30,818 30,764 32,716 397 076 11,186 12,425 28,585 861 223943 943 82 140 113 113 111-112 GROSS SALVAGE AMOUNT PCT 400 290 37,101 108 108 225 265 308 937 893 893 733 737 720 500 433 433 220 589 512 373 839 903 020 421 NET SALVAGE AMOUNT PCT 730- 347- 22,408- 25,995 270587- 118- 108 108 225 262 305 81 937 893 847 29- 10-687 737 720 12 75 75 492 425 425 9- 45 184 449 399 260 022-196- 040- 54- 923- 48-339 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 159 of 378 IDAHO POWER COMPANY ACCOUNT 335.MI SCELLANEOUS POWER P LANT EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE - YEAR MOVING AVERAGES 84-23,281 484 416 85-25,059 834 741 86-11,910 198 663 465 87-002 116 667 449-18- 88-782 091 201 890-22- 89-38,806 061 275 786- 90-50,744 247 569 322 91-53,125 589 285 696 92 - 94 36,756 871 442 571 93 - 95 25,908 904 367 463 94 - 96 61,343 605 783 822 - 95 - 97 66,915 460 580 880- 96-750 725 230 495-13- 97-25,901 983-080 98-23,897 99-25,209 469-30-469 FIVE-YEAR AVERAGE 97-28,741 127 69- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 160 of 378 111-113 IDAHO POWER COMPANY ACCOUNT 353.STATION EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 455 450 1955 912 202 663 461 1956 30,633 883 029 146 1957 59,300 017 011 1958 23,646 631 16,338 15,707 1959 748 129 084 955 1960 959 864 689 825 1961 385 973 22,098 21,125 1962 90,238 141 10,822 681 1963 21,489 691 986 295 1964 16,081 188 343 155 1965 21,527 119 215 096 1966 101,238 687 10,435 748 1967 86,027 964 388 424 1968 58,817 715 723 1969 24,586 095 099 004 1970 102,637 873 32,333 28,460 1971 31,169 005 21,332 17,327 1972 238,443 028 80,521 75,493 1973 99,945 16,759 16,190 569- 1974 98,126 731 41,052 36,321 1975 76,749 723 13,075 352 1976 70,576 18,191 608 10,583-15- 1977 136,767 14, 927 65 , 548 50,621 1978 329,879 59,149 19,308 39,841-12- 1979 148,412 15,449 102,241 86,792 1980 171,033 17,446 34,863 17,417 1981 226,033 11,005 37,262 26,257 1982 181,315 13,139 29,825 16,686 1983 313,263 30,154 30,154 1984 152,209 44,539 11,518 33,021-22- 1985 126,999 19,187 760 18,427-15- 1986 164,344 332 840 492- 1987 27,936 497 395 102-11- 1988 201,930 288 288 1989 203,179 36,024 109,758 73,734 1990 96,055 16,771 609 11,162-12- 1991 342,456 60,550 366 56,184-16- 1992 782,968 134,174 164 132,010 -17- 1993 801,699 66,609 123 62,486- 1994 158,764 73,664 336 67,328-42- 1995 669,806 109,449 99,616 833- Exhibit No. Case No. IPC-E-Q3- J. SPANOS, IPCo Page 161 of 378 111-114 IDAHO POWER COMPANY ACCOUNT 353.STATION EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 108 518 127,143 23,559 103,584- 1997 436,072 233,112 33,264 199,848- 1998 154,549 344,409 223 13,797 330,612-214- 1999 257,541 21,944 12,203 741- 2000 381,201 69,343 17,260 52,083- 2001 229,694 90,065 38,133 51,932- TOTAL 16,107 873 674,526 011,321 663,205- THREE - YEAR MOVING AVERAGES 54 - 56 10,522 362 594 232 55-30,282 364 903 539 56-37,860 507 128 621 57-30,898 589 813 224 58-13,118 208 037 829 59-17,697 322 10,957 635 60-44,527 326 12,536 10,210 61-49,704 935 12,302 10,367 62 - 64 42,603 007 384 377 63-19,699 999 515 516 64 - 66.46,282 665 664 999 65-69,597 257 679 422 66-82,027 789 849 060 67-56,477 925 737 812 68-62,013 228 13,052 824 69-52,797 658 19,255 15,597 70-124,083 302 44,729 40,427 71-123,186 597 39,348 30,751 72-145,505 839 45,921 37,082 73-91,607 10,404 23,439 13,035 74-81,817 10,882 20,578 696 75-94,697 14,280 28,744 14,464 76-179,074 30,756 30,821 77-205,019 29,842 62,366 32,524 78-216,441 30,681 52,137 21,456 79-181,826 14,633 58,122 43,489 80-192,794 13,863 33,983 20,120 81-240,204 048 32,414 24,366 82-215,596 19,226 23,832 606 83-85 197,490 21,242 14,144 098- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 162 of 378 111-115 IDAHO POWER COMPANY ACCOUNT 353.STATION EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 84-147 851 23,019 373 17,646-12- 85-106,426 672 998 674 - 86-131,403 276 841 435- 87-144,348 13,507 37,147 23,640 88-167 055 598 38,552 20,954 89-213,897 37,782 39,911 129 90-407,160 70,498 046 66,452-16- 91-642,374 87,111 551 83,560-13- 92 - 94 581,144 91,482 208 87,274-15- 93 - 95 876,756 83,241 36,692 46,549- 94 - 96 979,029 103,419 43,170 60,249- 95-071,465 156,568 52,146 104,422- 96-566,380 234,888 23,540 211,348-13- 97 - 99 616,054 199,822 19,755 180,067 -11- 98-931,097 145,232 14,420 130,BI2-14- 99- 01 289,479 60,451 22,532 37,919- FIVE-YEAR AVERAGE ~n-491,812 151,775 22,931 128,844- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 163 of 378 111-116 IDAHO POWER COMPANY ACCOUNT 354.TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1972 939 710 558 152- 55- 1973 358 576 576- 13- 1974 14,110 209 551 342 1975 1976 353 257- 1977 372 563 563- 41- 1978 1979 1980 708 708 1981 29,473 10,720 12,998 278 1982 1983 1984 1985 1986 769 1987 1988 1989 1990 767 767- 1991 431 186 186- 1992 930 930 - 1993 425 425- 1994 11,682 10,549 10,549-90- 1995 420 420- 1996 652 -606- 1997 769 824 757 824-757- 1998 11- 1999 11- 2000 476 395 132 263 - 2001 425 124 301- TOTAL 73,379 60,400 561 42,839-58- THREE-YEAR MOVING AVERAGES 72-469 832 036 796-11- 73-156 595 517 78- 74-703 521 549 75-457 305 273-60- 76-457 305 273-60- 77-457 188 188- 41- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo 111-117 Page 164 of 378 IDAHO POWER COMPANY ACCOUNT 354.TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE YEAR REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT GROSS SALVAGE AMOUNT PCT NET SALVAGE AMOUNT PCT THREE-YEAR MOVING AVERAGES 78-236 236 79-824 573 569 996 80 - 82 824 573 569 996 81-824 573 333 760 82- 83- 84-256 85-256 86-88 256 87- 88-256 256- 89-144 318 155 318-155- 90-144 628 216 628-216- 91-93 144 514 514 -71- 92 - 94 894 968 128 968-128- 93 - 95 894 465 115 465-115- 94 - 96 894 , 106 105 202-308-111- 95-256 531 989 202 -79-733 - 96 - 98 256 728 675 202 -79-930-754- 97-99 256 , 941 758 941-758- 96-159 1, 798 754 - 99-159 603 418 263 185- FIVE- YEAR AVERAGE 97-249 329 251 101 078- 111-118 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 165 of 378 IDAHO POWER COMPANY ACCOUNT 355.POLES AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 49,112 15,076 792 284-11- 1955 23,016 166 407 759- 1956 44,190 18,417 10,643 774-18- 1957 38,135 21,314 298 016-32- 1958 109,197 38,823 25,958 12,865-12- 1959 28,402 578 10,111 467-26- 1960 43,035 29,490 991 22,499-52- 1961 19,851 12,179 131 048 -20- 1962 46,417 24,157 10,637 13,520-29- 1963 46,606 27,628 11,687 15,941-34- 1964 45,107 20,160 066 12,094-27- 1965 50,386 16,640 11,372 268-10- 1966 56,087 24,569 11,682 12,887-23- 1967 154,402 59,337 13,893 45,444-29- 1968 63,038 42,843 10,238 32,605-52- 1969 192 30,251 125 25,126-57- 1970 944 31,811 836 27,975- 41- 1971 43,439 48,932 113 985 42,947-99- 1972 35,659 35,407 621 31,786-89- 1973 727 29,965 10,891 19,074-37- 1974 60,210 33,965 21,377 12,588-21- 1975 318,477 97,701 35,831 61,870-19- 1976 124,974 64,776 26,021 38,755-31- 1977 61,839 60,203 35,349 24,854-40- 1978 328 41,072 102 151 35,921-89- 1979 31,984 64,309 201 10 , 946 53,363-167- 1980 317 784 211,097 11,798 199,299-63- 1981 134,058 284,181 212 288,930 216 749 1982 69,586 54,461 24,257 30,204-43- 1983 165,222 309,618 187 72,024 237,594-144- 1984 72,721 358,947 494 22,162 336,785-463- 1985 229,056 482,804 211 39,138 443,666-194- 1986 175,383 253,707 145 11,671 242 036-138- 1987 113,224 234,997 208 20,319 214,678-190- 1988 118,475 115,982 13,768 102,214-86- 1989 641 133,828 141 707 96,121-102- 1990 164,981 172,568 105 430 168,138-102- 1991 164,247 403,544 246 28,292 375,252-228- 1992 100,686 438,182 435 604 432,578-430- 1993 300,827 294,603 699 289,904-96- 1994 226,897 388,338 171 411 381,927-168- 1995 326,627 194,239 40,410 153,829- 47- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 166 of 378 111-119 IDAHO POWER COMPANY ACCOUNT 355.POLES AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 595,748 734,842 123 27,248-762,090-128- 1997 422,225 406,604 26,023-6 -432,627-102- 1998 181,604 485,753 267 21,041 464,712 - 256- 1999 96,600 131,583 136 15,875 115,708-120- 2000 B94, 409 338,151 44,919 293,232-33- 2001 302,088 171,875 21,820 150,055 -50- TOTAL 964,843 514,673 108 011,043 503,630-93- THREE -YEAR MOVING AVERAGES 54 - 56 38,773 13,886 947 939-13- 55-35,114 15,966 783 183-20- 56-58 63,841 26,185 15,300 10,885-17- 57-58,578 25,905 15,122 10,783-18- 58-60,211 28,630 14,353 14,277-24- 59-30,429 19,749 411 11,338-37- 60-36,434 21,942 586 13,356-37- 61-37,625 21,321 10,152 11,169-30- 62 - 64 46,043 23,982 10,130 13,852-30- 63-47,366 21,476 10,375 11,101-23- 64 - 66 50,527 20,456 10,373 10,083-20- 65-86,958 33,515 12,316 21,199-24- 66-68 91,176 42,250 11,938 30,312-33- 67-87,211 44,144 752 392-39- 68-58,391 968 400 28,568-49- 69-51,858 36,998 982 32,016-62- 70-72 49,014 38,717 481 34,236-70- 71-43,608 38,101 832 31,269-72- 72-49,199 33,112 11,963 21,149-43- 73-143,471 53,877 22,700 31,177-22- 74-167 887 65,481 27,743 37,738-22- 75-168,430 74,227 400 41,827-25- 76-75,714 350 22,174 33,176-44- 77-44,717 55,195 123 17, 149 38,046-85- 78-130,032 105,493 298 96,195-74- 79-161,275 186,529 116 103,891 638-51- 80-82 173,809 183,246 105 108,328 74,918-43- 81-122,955 216,087 176 128,404 104 683-71- 82-102,510 241,009 235 39,481 201,528-197- 83-155,666 383,790 247 44,441 339,349-218- 111-120 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 167 of 378 I DAHO POWER COMPANY ACCOUNT 355.POLES AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 84 - 86 159,053 365,153 230 24,324 340,829-214- 85-172,554 323,836 188 23,709 300,127-174- 86-135,694 201,562 149 15,253 186,309-137- 87-108,780 161,602 149 23,931 137,671-127- 88-126,032 140,793 112 18,635 122,158-97- 89-141,290 236,647 167 23,476 213,171-151- 90-143,305 338,098 236 12,775 325,323-227- 91-188,587 378,776 201 12,865 365,911-194- 92-209,470 373,708 178 571 368,137-176- 93 - 95 284,784 292,393 103 17,173 275,220-97- 94 - 96 383,091 439,140 115 524 432,616-113- 95-448,200 445,229 287-449,516-100- 96-399,859 542,400 136 10,743-3 -553,143-138- 97-233,476 341,313 146 631 337,682-145- 98-390,871 318,496 27,278 291,218-75- 99-431,032 213,870 27,538 186,332-43- FIVE-YEAR AVERAGE 97-379,385 306,793 15,526 291,267-77- 111-121 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 168 of 378 I DAHO POWER COMPANY ACCOUNT 356.OVERHEAD CONDUCTORS AND DEVI CES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 35,983 197 26,632 21,435 1955 29,978 073 13,532 10,459 1956 42,685 883 19, 946 13,063 1957 39,849 14,278 577 10,299 1958 124,280 22,019 48,524 26,505 1959 25,962 527 14,493 966 1960 98,426 19,532 122,714 125 . 103,182 105 1961 79,510 12,664 49,579 915 1962 63,985 700 37,773 20,073 1963 82,667 23,501 49,214 25,713 1964 28,549 092 24,503 411 1965 49,873 588 830 15,242 1966 63,442 13,994 33,896 19,902 1967 176,943 31,542 111,956 80,414 1968 62,255 14,612 36,509 21,897 1969 40,733 14,253 35,138 20,885 1970 82,366 386 386 1971 43,847 43,327 113,228 258 69,901 159 1972 42,660 48,002 113 17,844 30,158-71- 1973 46,584 353 21,535 46.18,182 1974 99,532 25,537 42,766 229 1975 99,462 83,287 147,372 148 64,085 1976 169,209 59,958 150,729 771 1977 107,358 54,479 54,479-51- 1978 47,030 12,275 23,364 11,089 1979 34,916 13,395 21,293 898 1980 67,909 38,439 33,388 051- 1981 106,346 76,735 142,159 134 65,424 1982 57,799 73,227 127 50,778 449-39- 1983 107,927 67,352 67,191 161- 1984 32,325 133,413 413 36,112 112 97,301-301- 1985 103,635 23,900 35,455 11,555 1986 36,938 27,427 20,983 444-17- 1987 53,727 62,732 117 86,261 161 23,529 1988 69,934 56,856 40,660 16,196- 23- 1989 89,019 52,356 19,747 32,609-37- 1990 28,001 27,824 27,027 797- 1991 131,873 91,520 50,730 40,790-31- 1992 45,997 110,876 241 26,029 84,847-184- 1993 141,816 110,974 20,826 90,148-64- 1994 153,780 197 407 128 14,561 182,846-119- 1995 318,905 138,201 42,848 95,353-30- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo 111-122 Page 169 of 378 IDAHO POWER COMPANY ACCOUNT 356.OVERHEAD CONDUCTORS AND DEVI CES SUMMARY OF BOOK SALVAGE COST OF GROS S NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 408,641 349,676 32,150 317,526-78- 1997 363,918 184,118 19,353-203,471-56- 1998 728,285 139,891 11,172 128,719-18- 1999 105,266 129,478 123 620 120,858-115- 2000 346,235 225,976 34,149 191,827-55- 2001 261,006 168,416 20,169 148,247-57- TOTAL 577,366 061,248 022,995 038,253-19- THREE-YEAR MOVING AVERAGES 54-36,215 051 20,037 14,986 55-37,504 078 19,352 11,274 56-68,938 14,393 31,016 16,623 57-63,364 13,941 29,198 15,257 58-82,889 15,693 61,910 46,217 59-67,966 12,574 62,262 49,688 60-80,640 16,632 70,022 53,390 61-75,387 955 45,522 27,567 62-58,400 16,098 163 21,065 63-53,696 14,394 33,849 19,455 64-47,288 11,225 28,743 17,518 65- 67 96,753 19,375 57,894 38,519 66-100,880 20, 049 60,787 40,738 67-93,310 20,136 61,201 41,065 68-61,785 11,750 26,011 14,261 69-55,649 21,322 51,584 30,262 70-56,291 32,572 45,819 13,247 71-44,364 31,561 50,869 115 19,308 72-62,925 25,631 27,382 751 73-81,859 392 70,558 33,166 74-122,734 56,261 113,622 57,361 75-125,343 65,908 99,367 33,459 76-107,866 42,237 58,031 15,794 77-63,101 26,716 14,886 11,830-19- 78-80 49,952 21,370 26,015 645 79-69,724 42,856 65,613 22,757 80-77,351 62,800 75,442 12,642 81-90,691 72,438 86,709 14,271 82-66,017 91,331 138 51,360 39,971-61- 83-85 81,296 74,888 46,253 28,635-35- 111-123 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 170 of 378 IDAHO POWER COMPANY ACCOUNT 356.OVERHEAD CONDUCTORS AND DEVI CES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 84-57,633 61,580 107 30,850 30,730-53- 85-64,767 38,020 566 546 86-53,533 49,005 49,301 296 87-70,893 57,315 48, 889 426-12- 88- 90 62,318 45,679 29,145 534 -27- 89-82,964 57,233 32,501 24 , 73 2 -30- 90 - 92 68,624 76,740 112 34,595 42,145-61- 91- 93 106,562 104,457 32,528 71,929-67- 92 - 94 113,864 139,752 123 20,472 119 280-105- 93 - 95 204,834 148,861 26,078 122,783-60- 94 - 96 293,775 228,428 29,853 198,575-68- 95-363,821 223,998 18,548 205,450-56- 96 - 98 500,281 224,562 990 216,572- 43- 97 - 99 399,156 151,162 146 151,016-38- 98 - 00 393,262 165,115 17,980 147,135- 37- 99-237,502 174,623 20,979 153,644-65- FIVE-YEAR AVERAGE 97-360,942 169,576 10,951 158,625- 44- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 171 of 378 111-124 IDAHO POWER COMPANY ACCOUNT 361.STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 832 308 191 883 1955 15,610 661 137 476 1956 187 740 329 589 1957 967 250 045 795 1958 17,906 787 845 942-11- 1959 737 040 984 56 - 1960 577 834 446 388- 1961 829 266 986 280- 1962 21,234 11,560 083 477-35- 1963 357 621 375 246-27- 1964 15,621 353 060 293-21- 1965 23,468 262 683 579- 1966 43,579 092 535 557-13- 1967 63,673 13,081 733 11,348-18- 1968 41,077 10,034 346 688-16- 1969 21,087 405 892 513-12- 1970 340 417 077 1971 38,409 515 826 689- 1972 37,516 13,432 152 280-22- 1973 30,393 12,093 310 783-35- 1974 30,797 13,556 214 342-24- 1975 53,377 17,320 424 11,896-22- 1976 58,614 13,060 539 521-16- 1977 40,687 28 , 145 187 25,958-64- 1978 94,738 62; 243 305 938-61- 1979 48,518 79,847 165 825 79,022-163- 1980 42,787 18,487 791 16,696-39- 1981 52,915 48,088 790 298-84- 1982 53,681 38,186 007 34,179-64- 1983 71,264 79,151 111 813 338-102- 1984 27,120 12,901 993 10,908-40- 1985 103,868 100,634 583 051-92- 1986 30,991 40,693 131 40,693-131- 1987 78,685 15,690 047 643-11- 1988 49,024 10,830 10,830-22- 1989 22,065 29,412 133 951 24,461-111- 1990 89,109 24,793 24,793-28- 1991 107,136 192 409 54,783-51- 1992 75,987 28,933 226 707-33- 1993 11,393 76,660 673 814 72,846-639- 1994 50,880 48,212 685 527-93- 1995 109,421 53,364 53,364-49- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 172 of 378 111-125 IDAHO POWER COMPANY ACCOUNT 361. 00 STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 37,981 51,552 136 198 -11-55,750-147- 1997 16,507 35,670 216 202 35,468-215- 1998 390 564 826- 1999 86,627 857 -776 13,633 2000 81,427 193-628 821 2001 109,256 082-573 655 TOTAL 057 914 130,551 145,523 985,028-48- THREE-YEAR MOVING AVERAGES 54 - 56 10,876 1, 570 552 982 55-10,921 550 170 620 56-11,687 259 073 186- 57-10,870 026 625 401- 58-740 887 092 795- 59-714 047 805 242- 60-11,547 553.838 715-24- 61-12,807 5, 149 815 334-26- 62-15,071 511 173 338-29- 63-15,815 745 373 372-15- 64 - 66 556 569 093 476-13- 65-43,573 145 984 161-14- 66-49,443 10,402 538 864-16- 67-41,946 507 657 850-16- 68-20,721 5, 926 885 041-10- 69-19,832 087 712 375- 70-25,308 762 465 297- 71-35,439 10,013 096 917-20- 72-32,902 13,027 225 802-27- 73-38,189 14,323 316 10,007-26- 74-47,596 14,645 059 586-20- 75-50,893 19,508 717 15,791-31- 76-64,680 34,483 344 31,139-48- 77-61,314 56,745 439 54,306-89- 78-80 62,014 53,526 307 51,219-83- 79-81 48,073 48,807 102 135 46,672-97- 80-49,794 34,920 196 31,724-64- 81-83 59,287 55,142 870 50,272-85- 82 - 84 50,688 43,413 271 39,142-77- 83-67,417 64,229 463 59,766-89- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo 111-126 Page 173 of 378 IDAHO POWER COMPANY ACCOUNT 361. 00 STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE -YEAR MOVING AVERAGES 84-53,993 51,409 192 49,217-91-85-181 52,339 877 48,462-68-86-52,900 22,404 349 20,055-38-87-49,925 18,644 999 645-29-88-53,399 21,678 650 20,028-38-89-72,770 39,466 787 34,679- 48-90-90,744 39,306 545 34,761-38-91-64,839 56,595 816 50,779-78- 92 - 94 46,087 51,268 111 908 48,360-105-93-231 59,412 104 500 912-101- 94 - 96 66,094 51,043 171-52,214-79-95-636 46,862 332-48,194-88- 96 - 98 18,162 43,204 238 189 43,015-237-97-378 24,068 181 19,887-58-98-56,018 12,113 656 457-10- 99- 01 92,437 711-326 037 FIVE-YEAR AVERAGE 97-58,763 13,986 748 238-16- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 174 of 378 111-127 IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 53,499 194 21,815 15,621 1955 62,702 160 30,154 24,994 1956 69,337 757 14,283 526 1957 29,956 806 406 600 1958 45,630 410 16,647 12,237 1959 980 376 62,980 100 55,604 1960 31,709 770 854 084 1961 63,460 291 16,057 12,766 1962 114 336 12, 879 27,809 14, 930 1963 100,103 604 28,435 21,831 1964 126,112 724 18,931 207 1965 223,513 594 55,844 46,250 1966 120,566 16,141 37,642 21,501 1967 243,564 12,245 22,741 10,496 1968 133,108 14,486 50,973 36,487 1969 65,098 412 22,907 14,495 1970 157,384 10,401 20,965 10,564 1971 142,962 10,379 34,427 24, 048 1972 221,937 29,230 43,742 14,512 1973 295,195 14,958 79,255 64,297 1974 200,729 31,479 76,689 45,210 1975 265,235 21,142 56,234 35,092 1976 248,008 37,112 115,689 78,577 1977 293,714 41,759 124,431 82,672 1978 490,681 74,177 134,725 60,548 1979 436,850 72,026 157,499 85,473 1980 410,717 56,609 96,257 39,648 1981 621,994 104,709 63,612 41,097- 1982 253,566 52,639 46,591 048- 1983 621,880 225,201 81,701 143,500- 23- 1984 240,845 39,367 39,367 1985 765,569 59,731 62,561 830 1986 299,018 19,819 31,500 681 1987 535,535 48,552 20,730 822- 1988 384,717 39,978 18,552 426- 1989 374,016 49,834 78,823 28,989 1990 699,535 78,910 78,910- 11- 1991 662,831 99,389 61,524 865- 1992 040,610 168,884 106,538 346- 1993 399,594 78,926 61,460 466- 1994 363,260 113,907 44, 520 69,387- 19- 1995 689,140 83,044 68,008 15,036- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 175 of 378 111-128 IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 267 691 30,356 25,761 595- 1997 965,150 63,896 346-242 - 1998 15,722 532 699 167 1999 101,469 14,571 724 13,847- 2000 975,990 886 141,285 137,399 2001 017,560 61,308 23,013 38,295- TOTAL 19,004,777 933,193 366,014 432 821 THREE - YEAR MOVING AVERAGES 54-56 61,846 704 22,084 16,380 55-53, 998 574 17,281 12,707 56 - 58 308 324 12,779 455 57-46,189 864 29,011 24,147 58-46,773 185 28,827 23,642 59-52,716 812 28,630 23,818 60-69,835 647 16,907 10,260 61-92,633 591 24,100 16,509 62 - 64 113,517 736 25,058 15,322 63 - 65 149,909 641 403 25,762 64 - 66 156,730 11,820 37,472 25,652 65-195,881 12,660 38,742 26,082 66-165,746 14,291 119 22,828 67-147,257 11,714 32,207 20,493 68-118,530 11,100 31,615 20,515 69-121,815 731 26,100 16,369 70-174,094 16,670 33, 045 16,375 71-220,031 18,189 52,475 34,286 72-239,287 25,222 66,562 340 73-253,720 22,526 70,726 48,200 74-237,991 29,911 82,871 960 75-268,986 33,338 98,785 65,447 76-344,134 51,016 124,948 73,932 77-407,082 62,654 138,885 76,231 78-446,083 67,604 129,494 61,890 79-81 489,854 77,781 105,7B9 28,008 80-428,759 71,319 68,820 499- 81-499,147 127 516 63,968 63,548-13- 82-84 372,097 92,613 55,886 36,727-10- 83-542,765 94,977 61,210 33,767- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 176 of 378 111-129 IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE -YEAR MOVING AVERAGES 84 - 86 435,144 26,517 44,476 17,959 85-87 533,374 42,701 38,264 437- 86-406,423 36,116 23,594 12,522- 87-431,423 46,121 39,368 753- 88-486,089 56,241 32,458 23,783- 89-578,794 76,044 46,782 29,262- 90-134,325 115,728 56,021 59,707- 91-034,345 115,733 76,507 39,226- 92 - 94 934,488 120,572 70,839 49,733- 93-483,998 91,959 57,996 33,963- 94 - 96 440,030 75,769 46,096 29,673- 95-640,660 59,099 31,141 958- 96-416,187 33,928 11,371 22,557- 97 - 99 694,113 28,666 026 25,640- 98-697,727 663 50,236 41,573 99-365,006 26,588 55,007 28,419 FIVE-YEAR AVERAGE 97 - 01 015,178 30,239 34,675 436 111-130 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 177 of 378 IDAHO POWER COMPANY ACCOUNT 364.POLES,TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROS S NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 216,466 109,263 155,269 46,006 1955 153,992 67,156 103,969 36,813 1956 129,425 59,055 94,251 35,196 1957 155,462 65,298 108,378 43,080 1958 167,137 88,594 120 155 31,561 1959 226,786 88,718 196,374 107,656 1960 149,593 213 84,244 031 1961 185,502 95,419 73,944 475-12- 1962 190,388 99,148 86,127 13,021- 1963 205,791 96,319 633 18,686- 1964 221,221 102,824 81,359 21,465-10- 1965 263,981 117,964 95,545 22,419- 1966 305,149 134 789 785 60,004- 20- 1967 306,506 125,573 300 63,273- 21- 1968 303,817 101,096 55,873 45,223-15- 1969 311,478 125,438 54,108 71,330- 23- 1970 321,498 113,630 63,867 49,763-15- 1971 359,078 152,340 67,824 84,516- 24- 1972 407,974 183,654 72,410 111,244- 27- 1973 451 870 190,859 120,290 70,569-16- 1974 531,941 240,896 198,174 42,722- 1975 519,965 253,030 205,582 47,448- 1976 606,269 244,615 185,266 59,349-10- 1977 597 169 272,244 149,667 122,577- 21- 1978 532,950 257 988 161,398 96,590-18- 1979 624,083 318 612 181,895 136 717 - 22- 1980 564,372 303,896 248,161 55,735- 10- 1981 615,842 371,910 235,271 136,639- 22- 1982 590,222 488 192 230,084 258,108- 44- 1983 600,115 495,267 223,301 271,966- 45- 1984 501,896 543,159 108 211,301 331,858- 66- 1985 653, 188 498,470 191,098 307,372- 47- 1986 519,434 376,814 93,897 282,917-54- 1987 558,284 335,109 123,805 211,304- 38- 1988 454,217 332,004 103 356 228,648-50- 1989 578,956 468,212 149,430 318,782- 55- 1990 819,676 359,485 108,833 250,652- 31- 1991 849,166 552,170 159,729 392,441- 46- 1992 703,104 573,568 90,969 482,599- 69- 1993 882,499 605,212 138,054 467 158- 53- 1994 170,964 585,222 109,971 475,251- 41- 1995 038,173 701,947 136,336 565,611- 54- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 178 of 378 111-131 I DAHO POWER COMPANY ACCOUNT 364.POLES,TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROS S NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 920,317 780,288 129,797 650,491-71- 1997 954,641 158,414 27,341 131,073-14- 1998 103,924 255,216 110,443 106 144,773 - 1999 873,264 145,932 131 270,119 875,813-100- 2000 172,275 917,860 87,239 830 621-71- 2001 014,084 826,316 087 401 261,085 TOTAL 25,584,104 16,458,398 196,623 261,775-36- THREE-YEAR MOVING AVERAGES 54-166,628 78,491 117,830 39,339 55-146,293 63,836 102,199 38,363 56-150,675 982 107,595 36,613 57-183,128 80,870 141,636 766 58-181,172 85,508 133,591 48,083 59-187,294 87,783 118,187 30,404 60-175,161 91,260 81,438 822 - 61-193,894 96,962 79,235 727- 62-205,800 99,430 81,706 724 - 63-230,331 105,702 84,846 20,856- 64-263,450 118,526 83,896 34,630-13- 65-291,879 126,109 77,543 48,566-17- 66-305,157 120,486 64,319 56,167-18- 67-307,267 117,369 57,427 59,942-20- 68-312,264 113,388 949 55,439-18- 69-330,685 130,469 61,933 68,536-21- 70-362,850 149,875 68,034 81,841-23- 71-406,307 175,618 86,841 88,777-22- 72-463,928 205,136 130,291 74,845-16- 73-501,259 228,262 174,682 53,580-11- 74-552,725 246,180 196,341 49,839- 75-574,468 256,630 180,172 76,458-13- 76-578,796 258,282 165,444 92,838-16- 77-584,734 282,948 164,320 118,628-20- 78-573,802 293,499 197,151 96,348-17- 79-81 601,432 331,473 221,776 109,697 -18- 80-82 590,145 387,999 237 839 150,160 -25- 81-602,060 451,790 229,552 222,238-37- 82 - 84 564,078 508,873 221,562 287,311-51- 83-85 585,066 512,299 20B, 567 303,732-52- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 179 of 378 111-132 IDAHO POWER COMPANY ACCOUNT 364.POLES,TOWERS AND FIXTURES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 84-558,173 472,814 165,432 307,382-55- 85-576,969 403,464 136,267 267,197-46- 86-510,645 347 976 107,019 240,957-47- 87-530,486 378,442 125,530 252,912-48- 88-617,616 386,567 120,540 266,027-43- 89-749,266 459,956 139,331 320,625-43- 90-92 790,649 495,074 119,844 375,230-47- 91-811,590 576,983 129,584 447,399-55- 92 - 94 918,856 588,001 112,998 475,003-52- 93 - 95 030,545 630,794 128,120 502,674 -49- 94 - 96 043,151 689,152 125,368 563,784-54- 95-971,044 546,883 825 449 058-46- 96-659,627 731,306 111 89,193 642,113-97- 97-643,943 853,187 132 135,967 717,220-111- 98-716,488 106,336 154 155,934 950,402-133- 99-353,208 963,369 481,586 481,7B3-36- FIVE-YEAR AVERAGE 97-023,638 860,748 316,508 544,240-53- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 180 of 378 111-133 IDAHO POWER COMPANY ACCOUNT 365.OVERHEAD CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 109,238 25,968 160,204 147 134,236 123 1955 94,553 22,201 118,563 125 96,362 102 1956 63,905 13,923 77,827 122 63,904 100 1957 69,933 16,677 84,260 120 583 1958 91,708 24,627 95,247 104 70,620 1959 83,336 26,113 98,068 118 71,955 1960 73,740 21,193 79,630 108 58,437 1961 106,095 28,694 98,420 69,726 1962 105,896 30,066 90,733 60,667 1963 119,642 32,015 85,305 53,290 1964 102,346 30,782 89,662 58,880 1965 166,522 38,086 130,434 92,348 1966 177,791 47,259 151,158 103,899 1967 185,322 66,443 122,993 56,550 1968 200 456 72,477 116,078 43,601 1969 217,282 90,540 131,004 40,464 1970 161,835 84,112 108,458 346 1971 239,346 112,220 133,388 21,168 1972 258,658 150,318 108,912 41,406-16- 1973 197,625 139,277 151,700 12,423 1974 300,076 206,706 152,928 53,778-18- 1975 293,410 211,447 193,556 891- 1976 257,980 198,490 157,269 41,221-16- 1977 247 696 191,057 121,425 69,632- 28- 1978 207 640 189,893 165,810 24,083-12- 1979 283,764 246,328 215,799 30,529-11- 1980 269,890 221,014 186,362 34,652-13- 1981 275,557 254 114 177,428 76,686- 28- 1982 280 685 374,072 133 172,038 202,034-72- 1983 302,656 372,392 123 162,876 209,516-69- 1984 244,967 390,201 159 164,008 226,193-92- 1985 337,170 357 543 106 122,295 235,248-70- 1986 167,474 157 747 70,655 87,092-52- 1987 257,572 216,613 418 132,195 -51- 1988 196,994 213,191 108 73,423 139,768-71- 1989 216,485 364,043 168 133,490 230,553-106- 1990 370,725 232,465 143,519 88,946- 24- 1991 319,565 342,264 107 152,821 189,443-59- 1992 264,038 320,181 121 127,112 193,069-73- 1993 352,961 337,131 103,728 233,403-66- 1994 210,988 342,950 163 118,479 224,471-106- 1995 504,788 378,760 113,945 264,815-52- Exhibit No. Case No.IPC-03- J. SPANOS, IPCo 111-134 Page 181 of 378 IDAHO POWER COMPANY ACCOUNT 365.OVERHEAD CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 321,821 472,705 147 111,509 361,196-112- 1997 555,829 159,199 472-161,671- 29- 1998 64,028 623,097 973 46,286 576,811-901- 1999 353,837 345,652 193,451 152,201- 43- 2000 594,930 393,653 34,954 358,699-60- 2001 045,822 444 495 452,740 245 TOTAL 11,924,577 630,394 181,896 448,498- 29- THREE - YEAR MOVING AVERAGES 54-89,232 20,697 118,865 133 98,168 110 55-76,130 17,600 93,550 123 75,950 100 56-75,182 18,409 85,778 114 67,369 57-81,659 22,472 92,525 113 70,053 58 -82,928 23,978 90,982 110 67,004 59-87,724 25,333 92,039 105 66,706 60-95,244 26,651 89,594 62,943 61-110,544 30,258 91,486 61,228 62-109,295 30,954 88,567 613 63-129,503 33,628 101,800 68,172 64-148,886 38,709 123,751 85,042 65-176,545 50,596 134,862 84,266 66-187,856 62,060 130,076 68,016 67-201,020 76,487 123,358 46,871 68-193,191 82,376 118,513 36,137 69-206,154 95,624 124,283 28,659 70-219,946 115,550 116,919 369 71-231,876 133,938 131,333 605- 72-252,120 165,434 137 847 27,587-11- 73 -263,704 185,810 166,061 19,749- 74-283,822 205,548 167,918 37,630-13- 75-266,362 200,331 157 417 42,914-16- 76-237,772 193,147 148,168 44,979-19- 77-246,367 209,093 167 678 41,415-17- 78-253,765 219,078 189,324 29,754-12- 79-276,404 240,485 193,196 289-17- 80-275,377 283,067 103 178,609 104,458 -38- 81-286,299 333,526 116 170,781 162,745-57- 82-276,103 378,888 137 166,307 212,581-77- 83-294,931 373,379 127 149,726 223,653 -76- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 182 of 378 111-135 I DAHO POWER COMPANY ACCOUNT 365.OVERHEAD CONDUCTORS AND DEVI CES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 84-249, B70 301,830 121 118,986 182,844- 73- 85-87 254,072 243,968 92,456 151,512 -60- 86-207,347 195,850 76,165 119,685-58- 87-223,684 264,616 118 97,110 167,506- 75- 88 - 90 261,401 269,900 103 116,811 . 153,089-59- 89-302 258 312,924 104 143,277 169,647-56- 90-318,109 298,303 141,151 157,152- 49- 91-312,188 333,192 107 127 887 205,305-66- 92 - 94 275,996 333,421 121 116,440 216,981-79- 93 - 95 356,246 352,947 112,051 240,896-68- 94 - 96 345,866 398,138 115 114,644 283,494-82- 95-460,813 336,888 74,327 262,561-57- 96-98 313,893 418,334 133 51,774 366,560-117- 97 - 99 324,565 375,983 116 79,088 296,895-91- 98-337,598 454,134 135 91,564 362,570-107- 99-664,863 394,600 227,048 167,552- 25- FIVE-YEAR AVERAGE 97-522,889 393,219 144,992 248,227- 47- Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 183 of 378 111-136 IDAHO POWER COMPANY ACCOUNT 366. REGULAR YEAR RET I REMENT S 1954 1955 1956 201 1957 1958 1959 577 1960 1961 286 1962 1963 1964 1965 1966 477 1967 840 1968 1969 316 1970 1971 686 1972 13,861 1973 676 1974 725 1975 044 1976 16,646 1977 6, 104 1978 17,543 1979 12,058 1980 23,737 1981 26,052 1982 17,770 1983 20,129 1984 13,060 1985 21,680 1986 999 1987 11,906 1988 19,303 1989 19,699 1990 39,565 1991 34,432 1992 25,781 1993 34,127 1994 38,141 1995 38,824 UNDERGROUND CONDUIT SUMMARY OF BOOK SALVAGE COST OF REMOVAL AMOUNT PCT 609 310 443151 470 486 919 805 037 453 036 281 16,891 279 553 10,525 897 12,651 12,085 018 30,485 158 11,329 407 13,174 15,486 21,222 22,753 16,866 139 111 111-137 GROSS SALVAGE AMOUNT PCT 199 15 702 102694 791 846 669 042 391 946 526 141 759 12,560 13,735 10,036 964 499 632366 493 528 2 , 647 12,851 11,401 318 229 115 NET SALVAGE AMOUNT PCT 12- 22- 15- 42-48 24- 54- 410- 295-421-551 224 305 73 - 136- 005 62 - 90- 755- 23- 750- 41-520- lO- 11,007 210 139 687- 22- 586- 10-386- 24,119-125- 836- 45- 879- 20- 10,527- 31- 635- 10- 821- 29- 18,435- 48- 637- 25- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 184 of 378 YEAR 1996 1997 1998 1999 2000 2001 TOTAL IDAHO POWER COMPANY ACCOUNT 366.UNDERGROUND CONDUIT REGULAR RETIREMENTS 40,723 48,181 403 38,177 81,566 134,322 918,139 SUMMARY OF BOOK SALVAGE COST OF REMOVAL AMOUNT PCT 12,975 186 28,644 530786 45,290 68,673 398,016 THREE-YEAR MOVING AVERAGES 54- 55- 56- 57- 58- 59-60-61- 62- 63- 64 - 66 65-67 66- 67- 68- 69- 70-71- 72- 73- 74- 75- 76- 77- 78- 79- 80-B2 81- 82- 83 -85 110 235 222 306 129 111 194 462 471 417 160 357 872 408 421 815 805 598 13,431 11,902 17,779 20,616 22,520 21,317 16,986 18,290 240 306 357 310 369 625 737 920 432 175 590 403 10,484 241 119 325 11,024 111-138 GROSS SALVAGE AMOUNT PCT 14,683 580 789 574 18,907 611 171,362 305 470 729 777 769 519 034 793 621 204 475 B, 820 11,018 12,110 10,578 NET SALVAGE AMOUNT PCT 708 606- 24,855-460- 212- 16- 26,383- 32- 65,062- 48- 226,654- 25- 4- 4- 4- 1- 15 10- 26- 155- 235- 11- 52 - 160 360 152 32 599 602 618 969- 199- 24- 009- 24-421- 899 785 446- Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 185 of 378 IDAHO POWER COMPANY ACCOUNT 366.UNDERGROUND CONDUI T SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE -YEAR MOVING AVERAGES 84 - 86 44,246 11,544 833 711-11- 85-43, 862 918 032 886-11- 86-43,069 14,863 499 11,364-26- 87-16,969 14,611 497 11,114-65- 88-26,189 16,740 129 611-52- 89-31,232 10,970 889 081-29- 90-33,259 12,356 342 014 -21- 91-31,447 16,627 966 661-24- 92 - 94 32,683 19,820 523 10,297-32- 93 - 95 37,031 20,280 649 12,631-34- 94 - 96 39,229 531 743 788-22- 95-42,576 11,009 164 845- 96-31,436 14,935 017 918- 25- 97-30,587 13,538 981 10,557-35- 9B-41,715 27,573 424 19,149- 46- 99-84,688 40,916 364 32,552-38- FIVE-YEAR AVERAGE 97-61,530 30,916 292 24,624- 40- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 186 of 378 111-139 IDAHO POWER COMPANY ACCOUNT 367.UNDERGROUND CONDUCTORS AND DEVI CES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 093 679 856 177 1955 1956 261 235 375 140 1957 932 257 181 1958 308 1959 201 1960 437 191 169- 1961 562 112 210 1962 796 1963 214 175 160 1964 447 59-13- 1965 614 336 336-21- 1966 596 616 240 376-10- 1967 842 971 115 971-115- 1968 863 111 111-16- 1969 12,353 858 15,635 127 13,777 112 1970 133 070 070- 26- 1971 20,874 962 933 971 1972 38, 546 325 049 276- 1973 607 997 226 229 1974 14,196 826 968 142 1975 34,941 719 417 302 - 1976 29,819 128 12,739 611 1977 540 069 309 760- 1978 44,190 554 11,766 212 1979 24,773 12,611 229 382-38- 1980 55,967 13,994 869 4, 125 - 1981 52,006 139 18,726 10,587 1982 72,228 20,584 961 11,623-16- 1983 72,826 32,257 31,617 640- 1984 40,324 16,473 633 840-24- 1985 126,743 34,470 14,911 19,559-15- 1986 57,045 12,230 11,169 061- 1987 40,426 17,095 27,512 10,417 1988 66,400 21,010 44,167 23,157 1989 109,470 38,481 38,417 64- 1990 211,955 29,845 10,443 19,402- 1991 231,946 45,997 38,744 253- 1992 176,696 43,101 29,475 13,626- 1993 280,226 26,418 20,515 903- 1994 325,541 63,706 114,937 51,231 1995 346,909 70,163 48,179 21,984- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 187 of 378 111-140 IDAHO POWER COMPANY ACCOUNT 367.UNDERGROUND CONDUCTORS AND DEVI CES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 358,360 39,103 53,283 14,180 1997 470,097 48,979 63,270 14,291 1998 68,585 118,399 173 12,182 106,217-155- 1999 826,021 132,594 165,727 33,133 2000 585,247 207,096 14,424 192,672- 33- 2001 742,948 98,756 17,289 81,467-11- TOTAL 585,104 192,502 873,038 319,464- THREE-YEAR MOVING AVERAGES 54-56 785 638 077 439 55-398 104 211 107 56-500 104 242 138 57-814 117 58-982 27- 59-067 103 26- 60-265 124 101 23- 61-524 152 62-486 63-65 758 142 78- 10- 64-886 343 257-14- 65-017 641 561- 28- 66-767 899 819- 22- 67-686 313 212 899 68-783 346 212 866 69-12,453 630 523 893 70-21,184 452 661 209 71-23,009 761 736 975 72-20,783 049 081 032 73-19,581 514 870 356 74-26,319 558 041 483 75-24,433 639 155 516 76-27,516 250 938 688 77-25,834 745 768 977- 78-80 41,643 10,386 288 098- 79-44,249 11,581 10,608 973- 80-60,067 14,239 12,519 720- 81-83 65,687 20,327 19,768 559- 82-61,793 23,105 15,737 368- 12- 83 - 85 79,964 27,733 17,720 10,013- 13- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 188 of 378 111-141 IDAHO POWER COMPANY ACCOUNT 367.UNDERGROUND CONDUCTORS AND DEVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE - YEAR MOVING AVERAGES 84 - 86 74,704 21,058 10,904 10,154 -14- 85-74,738 21,265 17,864 401- 86-54,624 16,778 27,616 10,838 87-72,099 25,529 36,699 11,170 88-129,275 29,779 31,009 230 89-184,457 38,108 29,201 907 - 90-92 206,866 39,648 26,221 13,427- 91-229,623 38,505 29,578 8, 927- 92 - 94 260,821 44,408 54, 976 10,568 93-317,559 53,429 61,210 781 94 - 96 343,603 57,657 72,133 14,476 95-391,788 52,748 54,911 163 96-299,014 68,827 912 25,915- 97 - 99 454,901 99,991 80,393 19,598- 98-493,284 152,697 111 88,586-18- 99-718,072 146,149 65,813 80,336-11- FIVE-YEAR AVERAGE 97-538,579 121,165 578 66,587- 12- 111-142 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 189 of 378 IDAHO POWER COMPANY ACCOUNT 368.LINE TRANSFORMERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 48,434 476 476 1955 47,507 16,803 16,803 1956 68,475 19,984 19,984 1957 137,233 64 , 138 64,138 1958 54,778 589 589 1959 62,816 435 435 1960 92,608 10,562 10,562 1961 89,246 092 092 1962 121,434 811 811 1963 132,682 31483 483 1964 116,473 817 817 1965 136,469 446 446 1966 133,528 029 029 1967 308,639 921 921 1968 311,543 992 992 1969 272,074 904 904 1970 277,960 785 785 1971 386,278 14,284 14,284 1972 427 179 772 772 1973 425,305 27,447 447 1974 405,249 19,514 19,514 1975 511,226 18,642 18,642 1976 014,868 25,483 25,483 1977 819,072 46,338 46,338 1978 667 152 56,624 56,624 1979 704,836 26, 946 26,946 1980 398,461 785 52,785 1981 625,773 899 69,899 1982 786,957 54,440 54,440 1983 592,587 81,928 81,928 1984 450,462 141,570 141,570 1985 948,055 73,247 73,247 1986 790,116 73,235 73,235 1987 741,560 68,068 68,068 1988 029,099 68,578 68,578 1989 007,555 328 328 1990 682,472 35,671 35,671 1991 727 083 21,823 21,796 1992 720,267 768 768 1993 195,369 939 083 144 1994 716,990 510 137,701 137,191 1995 202,915 10,878 10,878 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 190 of 378 111-143 IDAHO POWER COMPANY ACCOUNT 368.LINE TRANSFORMERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 372,450 14,338 14,338 1997 232 853 13,764 692 072- 1998 893,997 12,757 12,757 1999 536,145 45,720 45,720 2000 064,832 49,706 49,706 2001 328,697 149,384 149,384 TOTAL 38,817,759 15,240 642,916 627,676 THREE - YEAR MOVING AVERAGES 54-54,805 15,088 15,08855-57 84,405 33,642 33,64256-86 , 8.30,237 30,237 57-84,942 25,721 25,721 58-70,067 862 862 59-81,557 030 030 60-101,096 155 155 61- 63 114,454 795 795 62 - 64 123,530 370 370 63-128,541 249 249 64-128,823 097 097 65-192,879 132 13266-68 251,237 647 64767-297 419 606 60668-287 192 894 89469-312,104 991 99170-363,806 947 94771-412,921 15,834 15,834 72 - 74 419,244 578 17,57873-447,260 21,868 21,86874-643,781 21,213 21,21375-781,722 30,154 30,154 76-833,697 42,815 42,815 77-730,353 43,303 43,303 78-923,483 45,452 45,452 79-243,023 49,877 49,87780-270,397 59,041 59,041 81-335,106 68,756 68,756 82-84 276,669 92,646 92,646 83-663,701 98,915 98,915 Exhibit No. Case No.IPC-03- J. SPANOS. IPCo 111-144 Page 191 of 378 IDAHO POWER COMPANY ACCOUNT 368.LINE TRANSFORMERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE -YEAR MOVING AVERAGES 84-729,544 96,017 96,017 85-826,577 71,517 71,517 86-520,258 69,960 69,960 87-259,405 56,325 56,325 88-239,709 45,526 45,526 89-472,370 29,941 29,932 90-709,941 21,754 21,745 91-547,573 322 10,225 903 92 - 94 544,209 483 48,851 48,368 93 - 95 371,758 483 49,887 49,404 94 - 96 097,452 170 306 136 95-602,739 588 11,636 048 96 - 98 499,766 588 12,262 674 97-887,665 588 22,723 18,135 98-164,991 36,061 36,061 99-976,558 81,603 81,603 FIVE-YEAR AVERAGE 97-411,305 753 53,452 50,699 111-145 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 192 of 378 IDAHO POWER COMPANY ACCOUNT 369.SERVICES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 50,099 19,126 31,630 12,504 1955 49,703 16,118 27,356 11,238 1956 58,264 18,526 24,896 370 1957 750 19,142 23,881 739 1958 63,155 23,214 23,561 347 1959 72,272 27,494 22,553 941- 1960 69,763 25,556 19,764 792 - 1961 62,250 25,998 17,250 748-14- 1962 73,246 124 20,006 118-10- 1963 87,557 30,374 18,150 12,224 -14- 1964 362 29,868 13,752 16,116-17- 1965 86,476 31,668 17,978 13,690-16- 1966 104 545 36,777 22,367 14,410-14- 1967 106,759 25,904 22,245 659- 1968 117,811 29,658 28,181 477 - 1969 120,251 36,442 20,813 15,629-13- 1970 132,099 35,501 21,237 14,264-11- 1971 150,449 49,249 25,366 23,883-16- 1972 168,618 58,345 26,441 31,904-19- 1973 183,863 71,462 54,913 16,549- 1974 200,448 86,956 51,565 35,391-18- 1975 208,837 93,663 64,111 29,552-14- 1976 201,237 90,901 62,711 28,190-14- 1977 196,275 91,673 543 27,130-14- 1978 204,074 102,723 63,556 39,167-19- 1979 191,678 99,416 68,718 30,698-16- 1980 152,432 107 098 71, 171 35,927-24- 1981 158,159 468 52,509 44,959-28- 1982 153,510 131,816 40,369 91,447-60- 1983 131,298 118,272 53,320 952-49- 1984 147,685 129,951 43,121 86,830-59- 1985 170,012 111,120 37,628 73,492-43- 1986 122,076 103,230 23,830 79,400-65- 1987 167,481 108,621 22,833 85,788-51- 1988 211,880 121,329 35,324 86,005-41- 1989 162,387 134,397 749 96,648-60- 1990 188,635 104,796 44,480 60,316-32- 1991 212,531 145,464 30,171 115,293-54- 1992 151,656 150,272 20,243 130,029-86- 1993 182,152 136,996 19,981 117 015-64- 1994 211,818 157,283 15,748 141,535-67- 1995 219,316 171,769 14,154 157 615-72- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo 111-146 Page 193 of 378 IDAHO POWER COMPANY ACCOUNT 369.SERVI CES SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 203,991 178,426 159 173,267-85- 1997 201,802 108,534 108,534-54- 1998 719 22,758 482 14,309 303 449-179- 1999 124,844 98,552 13,502 85,050-68- 2000 213,973 94,234 18,929 75,305-35- 2001 302,421 112,103 157,630 45,527 TOTAL 907 619 847,367 629,704 217,663-32- THREE-YEAR MOVING AVERAGES 54-52,689 17, 923 961 10,038 55-56,239 17, 929 25,378 449 56-60,723 20,294 24,113 819 57-65,392 23,283 23,332 58-68,397 25,421 21,959 462- 59-68,095 26,349 19,856 493-10- 60-68,420 26,226 19,007 219-11- 61-74,351 832 18,469 363-13- 62-84,388 29,122 17,303 11,819-14- 63-88,798 30,637 16,627 14,010-16- 64-461 32, 771 18,032 14,739-16- 65-99,260 31,450 20,863 10,587-11- 66-109,705 30,780 24,264 516 - 67-114,940 30,668 23,746 922- 68-123,387 33,867 23,410 457- 69-134,266 40,397 22,472 17,925-13- 70-150,389 47,698 348 23,350-16- 71-167 643 59,685 35,573 24,112-14- 72-184,310 72,254 44,306 27,948-15- 73-197,716 84,027 56,863 164-14- 74-203,507 90,507 59,462 31,045-15- 75-202,116 92,079 63,788 28,291-14- 76-200,529 95,099 63,603 31,496-16- 77-197,342 97,937 65,606 32,331-16- 78-182,728 103,079 67,815 35,264-19- 79-81 167,423 101,327 64,133 194-22- 80-154,700 112,127 54,683 57,444-37- 81-147,656 115,852 48,733 119-45- 82 - 84 144,164 126,680 45,603 81,077-56- 83-149,665 119,781 44,690 75,091-50- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 194 of 378 111-147 IDAHO POWER COMPANY ACCOUNT 369.SERVI CBS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SAL VAGB SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE - YEAR MOVING AVERAGES 84 - 86 146,591 114,767 34,860 79,907-55- 85-153,190 107 657 28,097 79,560-52- 86-167,146 111,060 27,329 83,731-50- 87-180,583 121,449 31,969 89,480-50- 88-187,634 120,174 39,184 80,990- 43- 89-187,851 128,219 37,467 90,752- 48- 90 - 92 184,274 133,511 31,631 101,880-55- 91- 93 182,113 144,244 23,465 120,779-66- 92 - 94 181,875 148,184 18,657 129,527-71- 93 - 95 204,429 155,349 16,628 138,721-68- 94-211,708 169,159 11,687 157,472-74- 95-208,370 152,910 438 146,472-70- 96-136,837 103,240 489 96,751-71- 97-110,455 76,615 270 67,345-61- 98-114,512 71,848 15,580 56,268- 49- 99-01 213,746 101,630 63,354 38,276-18- FIVE-YEAR AVERAGE 97-169,552 236 40,874 46,362-27- Exhibit No. Case No. IPC-E-G3- J. SPANOS, IPCo Page 195 of 378 111-148 IDAHO POWER COMPANY ACCOUNT 370.METERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 38,731 315 315 1955 34,307 592 592 1956 145,399 668 668 1957 38,933 863 863 1958 41,733 531 531 1959 38,177 439 439 1960 44, 962 588 588 1961 74,412 065 065 1962 109,953 730 730 1963 84,171 892 892 1964 114,230 688 688 1965 128,408 372 372 1966 114,995 524 524 1967 124,725 459 459 1968 91,037 275 275 1969 90,158 705 705 1970 71,329 037 037 1971 77,709 664 664 1972 96,621 939 939 1973 102,734 300 300 1974 114,392 582 582 1975 133,417 650 650 1976 126,066 537 537 1977 151,841 698 698 1978 149,897 823 823 1979 129,187 1980 163,252 891 891 1981 151,259 827 827 19B2 176,885 147 147 1983 152,989 223 223 1984 182,576 240 240 1985 153,721 110 110 1986 117,708 6, 947 6, 947 1987 122,998 119 119 1988 120,078 873 873 1989 096,701 1990 273,185 111 111 1991 311,050 355 355 1992 532,241 581 581 1993 299,045 1, 943 1, 943 1994 443,707 628 628 1995 552,151 782 782 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo 111-149 Page 196 of 378 IDAHO POWER COMPANY ACCOUNT 370.METERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 782,409 698 698 1997 804,006 1998 844,327 315 315 1999 018,497 2000 291,978 2001 259,322 TOTAL 13,317,609 116,762 116,761 THREE - YEAR MOVING AVERAGES 54-56 72,812 525 525 55-72,880 374 374 56-75,355 687 687 57-39,614 611 611 58-41,624 186 186 59-52,517 697 697 60-76,442 461 461 61-89,512 896 896 62 - 64 102,785 770 770 63-108,936 651 651 64 - 66 119,211 861 861 65-122,709 785 785 66-110,252 753 753 67-101,973 480 480 68-84,175 339 339 69-79,732 802 802 70-81,886 213 213 71-92,355 301 301 72 - 74 104,582 607 607 73-116,848 511 511 74-124,625 590 590 75-137,108 295 295 76-142,601 353 353 77-143,642 840 840 78-80 147,445 238 238 79-147,899 906 906 80-163,799 622 622 81-160,378 066 066 82-84 170,817 3 , 537 537 83 - 85 163,095 858 858 Exhibit No. Case No.IPC-E-G3- J. SPANOS, IPCo Page 197 of 378 111-150 IDAHO POWER COMPANY ACCOUNT 370.METERS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE -YEAR MOVING AVERAGES 84-151,335 099 099 85-131,476 392 392 86-120,261 646 646 87-446,592 331 331 88-496,655 661 661 89-560,312 155 155 90-372,159 682 682 91-380,779 960 960 92 - 94 424,998 717 717 93 - 95 431,634 451 451 94 - 96 592 756 036 036 95-712,855 506 506 96-810,247 350 350 97-888,943 117 117 98 - 00 051,600 105 105 99-189,932 FIVE-YEAR AVERAGE 97-043,626 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 198 of 378 111-151 IDAHO POWER COMPANY ACCOUNT 371.INSTALLATION ON CUSTOMER PREMI SES SUMMARY OF BOOK SALVAGE COST OF GROS S NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1962 808 142 521 379 1963 047 107 078 971 1964 18,169 601 554 953 1965 26,370 841 11,990 149 1966 35,230 918 17,981 12,063 1967 40,110 455 20,257 14,802 1968 36,551 174 18,542 12,368 1969 35,024 472 16,593 10,121 1970 34,273 400 18,302 11,902 1971 41,405 569 18,541 972 1972 46,382 11,267 23,335 12,068 1973 68,660 14, 153 32,781 18,628 1974 68,699 15,708 33,651 , 943 1975 85,497 20,127 41, 154 21,027 1976 65,731 16,373 50,350 33,977 1977 77,407 19,739 38,154 18,415 1978 70,188 18,697 30,324 11,627 1979 70,209 19,641 32,460 12,819 1980 108,431 30,569 50,654 20,085 1981 92,022 39,048 44,181 133 1982 88,495 42,422 37,696 726- 1983 67,160 37,274 23,157 117- 21- 1984 169,699 35,657 20,331 15,326- 1985 61,928 31,941 16,542 15,399-25- 1986 67,207 34,208 16,595 613- 26- 1987 87,088 38,737 29,047 690-11- 1988 76,899 46,938 28,017 18,921-25- 1989 65,075 46,341 29,257 084- 26- 1990 73,596 61,736 28,735 33,001-45- 1991 69,693 36,651 17,004 19,647-28- 1992 65,701 33,762 18,708 15,054-23- 1993 471,801 17,371 111,970 94,599 1994 490 29,000 11,564 436-23- 1995 17,897 23,627 132 15,087 540 -48- 1996 34,890 43,045 123 13,775 29,270-84- 1997 968 46,021-385-909 53,930 451 1998 542 44,525 566 337 35,959- 1999 34,281 17,693 747 13,946-41- 2000 77,887 367 146 221- 2001 96,981 35,353 15,173 20,180-21- TOTAL 747,491 871,628 973,429 101,801 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-152 Page 199 of 378 YEAR ACCOUNT 371. IDAHO POWER COMPANY INSTALLATION ON CUSTOMER PREMISES SUMMARY OF BOOK SALVAGE REGULAR RETIREMENTS COST OF REMOVAL AMOUNT PCT THREE- YEAR MOVING AVERAGES 62- 63- 64- 65- 66- 67- 68- 69- 70- 71- 72- 73- 74- 75- 76- 77- 78- 79- 80- 81- 82- 83- 84 - 85- 86- 87-88- 89- 90- 91- 93 92 - 94 93- 94- 95 - 97 96 - 98 97- 98- 99- 008 529 26,590 33,903 297 37,228 35,283 36,901 40,687 52, 149 61,247 74,285 73,309 76,212 71,109 72,601 82,943 90,221 96,316 82,559 108,451 99,596 99,611 72,074 77,065 76,354 71,857 69,455 69,663 535,732 538,331 522,396 43,426 21,585 16,467 16,264 38,237 69,716 FIVE- YEAR AVERAGE 97-44,732 283 516 120 071 849 034 349 480 079 11,663 13,709 16,663 17,403 18,746 18,270 19,359 22,969 29,753 37,346 39,581 38,451 34,957 33,935 34,962 39,961 44,005 51,672 48,243 44,050 29,261 26,711 23,333 31,891 883 13,850 399 23,529 20,471 11,984 111-153 GROSS SALVAGE AMOUNT PCT 384 207 12,842 16,743 18,927 18,464 17,812 17,812 20,059 24,886 29, 922 35,862 41,718 43,219 39,609 33,646 37,813 42,432 44,177 35,011 27,061 20,010 17,823 20,728 24,553 28,774 28,670 999 21,482 49,227 47,414 46,207 13,475 12,257 10,083 741 6, B19 022 NET SALVAGE AMOUNT PCT 101 691 722 11,672 13,078 12,430 11,463 10,332 10,980 13,223 16,213 19,199 24,315 473 21,339 14,287 844 12,679 831 570- 11,390- 11- 14,947- 15- 16,112- 16- 14,234- 20- 15,408- 20- 15,231- 20- 23,002 - 32- 23,244- 33- 568- 32- 19,966 20,703 22,874 18,416- 42-374 767- 23-342 16,710- 44- 11,449- 16- 708 19 3,276- Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Pane 200 of 378 IDAHO POWER COMPANY ACCOUNT 373.STREET LIGHTING AND SIGNAL SYSTEMS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 14,471 197 444 247 1955 467 1, 194 357 163 1956 484 264 213 949 1957 474 363 143 780 1958 22,376 222 503 281 1959 732 002 398 396 1960 11,593 2, 978 297 319 1961 19,137 841 107 266 1962 262 124 574 450 1963 16,238 341 318 23 - 1964 21,229 891 109 218 1965 51,708 7 ,177 11,302 125 1966 34,062 272 472 200 1967 39,862 386 784 602- 1968 42,368 024 344 320 1969 41,451 11,460 215 245-15- 1970 29,410 944 729 215-14- 1971 63,742 13,184 899 285-11- 1972 62,699 12,734 054 680-15- 1973 46,936 12,205 178 027 -19- 1974 62,429 15,430 680 14,750- 24- 1975 77,371 18,089 18,089-23- 1976 45,239 210 14,210-31- 1977 52,708 12,173 301 872 -19- 1978 47,147 14,388 526 862 -17- 1979 24,429 799 155 644 -15- 1980 23,793 14,253 109 144 -34- 1981 48,005 22,306 884 16,422-34- 1982 195,063 81,838 18,008 63,830-33- 1983 433,125 125,003 18,172 106,831-25- 1984 507,186 81,330 16,533 64,797-13- 1985 240,750 81,224 14,135 67,089- 28- 1986 223,026 47,001 099 39,902-18- 1987 89,728 12,539 239 300- 1988 521 10,624 687 937 -34- 1989 20,145 10,542 10,616 1990 42,174 12,648 748 900-16- 1991 34,071 20,125 539 15,586- 46- 1992 30,213 15,694 589 10,105-33- 1993 27,329 19,372 488 14,884-54- 1994 42,092 15,854 214 640-23- 1995 53,995 18,748 479 11,269-21- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-154 Page 201 of 378 IDAHO POWER COMPANY ACCOUNT 373.STREET LIGHTING AND SIGNAL SYSTEMS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 76,995 23,662 484 19,178-25- 1997 64,358 21,977 996 20,981-33- 1998 482 28,668 442 591 26,077 -402- 1999 29,816 16,950 141 14, B09-50- 2000 30,889 12,318 793 525-31- 2001 68,110 49,640 41,971 669-11- TOTAL 167,890 929,208 295,617 633,591-20- THREE-YEAR MOVING AVERAGES 54 - 56 141 552 671 119 55-475 274 571 297 56-11,778 283 620 337 57-12,194 529 348 819 58-13,900 067 066 999 59 - 61 12,821 274 601 327 60-13,331 314 993 679 61-14,879 435 666 231 62 - 64 15,576 119 000 881 63-29,725 803 576 773 64-35,666 447 294 847 65- 67 41,877 278 519 241 66-38,764 561 533 28- 67-41,227 623 448 175- 68-37,743 809 429 380- 69-44,868 10,529 614 915 -13- 70 - 72 51,950 10,954 894 060 -14- 71-57,792 12,708 044 664 -15- 72-57,355 13,456 304 11,152-19- 73-62,245 15,241 286 13,955-22- 74-61,680 15,910 227 15,683-25- 75-58,439 14,824 767 14,057-24- 76-48,365 13,590 942 10,648-22- 77-41,428 10,787 661 126-17- 78-31,790 11,480 930 550-21- 79-32,076 14,119 716 403-29- 80-88,954 39,466 10,000 29,466-33- 81-225,398 76,382 14,021 62,361-28- 82-378,458 96,057 571 78,486-21- 83-393,687 95,852 16,280 79,572-20- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-155 Page 202 of 378 IDAHO POWER COMPANY ACCOUNT 373.STREET LIGHTING AND SIGNAL SYSTEMS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE - YEAR MOVING AVERAGES 84-323,654 69,852 12,589 57,263-18- 85-184,501 46,921 491 430-20- 86-110,092 23,388 342 046-15- 87-42,465 11,235 514 721- 88-26,613 11,271 017 254 -16- 89-32,130 14,438 968 470-23- 90-35,486 16,156 292 10,864-31- 91- 93 30,538 18,397 872 13,525-44- 92 - 94 33,211 16,973 430 11,543-35- 93 - 95 41,139 17,991 060 11,931-29- 94-57,694 19,421 059 13,362-23- 95-65,116 21,462 320 142-26- 96-49,278 24,769 691 22,078-45- 97-33,552 22,532 910 20,622-61- 98-22,396 19,312 508 16,804 -75- 99-42,938 26,303 15,635 10,668-25- FIVE-YEAR AVERAGE 97-39,931 25,911 10,098 15,813-40- 111-156 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 203 of 378 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUI PMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT 1961 214,111 608 78,335 76,727 1962 263,335 604 66,275 64,671 1963 238,960 251 53,236 51,985 1964 171,926 578 32,927 32,349 1965 252,034 643 50,683 50,040 1966 272,737 440 54,559 54,119 1967 251,879 885 38,535 650 1968 337,710 167 872 705 1969 401,876 133 73,593 73,460 1970 290,737 232 58,010 778 1971 279,864 58,194 58,194 1972 281,338 98,158 98,158 1973 162,481 126 27,392 266 1974 301,766 45,218 45,218 1975 140,915 30,886 30,886 1976 450,870 136 99,057 98,921 1977 345,928 67,481 67,481 1978 725,993 203,237 203,237 1979 520,202 5, 848 204,039 39.198,191 1980 547,462 513 157,745 153,232 1981 609,544 13,789 167,979 154,190 1982 016,358 27,573 335,420 307 847 1983 132,187 45,008 312,581 267,573 1984 545,751 24,500 165,390 140,890 1985 311,231 43,512 319,916 276,404 1986 561,767 44,320 504,934 460,614 1987 944,640 399,550 399,454 1988 228,938 20,923 299,144 278,221 1989 765,664 283,837 283,837 1990 769,465 31,790 391,988 360,198 1991 317 925 18,631 282,543 263,912 1992 594,827 17,869 350,194 332,325 1993 365,227 340,868 340,868 1994 909,426 400 521,151 515,751 1995 949,736 33,567 391 32,176- 1996 332,689 700-555,394 556,094 1997 343,838 13,519 374,290 360,771 1998 788,042 79-365,047 365,126 1999 678,908 131-702,314 702,445 2000 385,920 226,885 226,877 2001 966,998 47,000-2 -375,352 422,352 TOTAL 34,971,205 310,759 861,600 550,841 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-157 Page 204 of 378 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUI PMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE-YEAR MOVING AVERAGES 61-238,802 488 65 , 949 64,461 62-224,740 144 50,813 49,669 63-220,973 824 45,615 44,791 64-232,232 554 46,056 45,502 65-258,883 656 47,926 47,270 66-68 287 442 497 60,322 59,825 67-330,488 395 66,667 66,272 68-343,441 177 73,158 72,981 69-324,159 122 63,266 63,144 70 - 72 2B3,980 71, 454 71,377 71-241,228 61,248 61,206 72-248,528 56,923 56,881 73-201,721 34,499 34,457 74-297,850 58,387 58,342 75-312,571 65,808 65,763 76-507,597 123,258 123,213 77-530,708 949 158,252 156,303 78-597,886 454 188,340 184,886 79-559,069 050 176,588 168,538 80-82 724,455 15,292 220,381 205,089 81-919,363 28,790 271,993 243,203 82-898,099 32,360 271,130 238,770 83-996,390 37,673 265,962 228,289 84 - 86 139,583 37,444 330,080 292,636 85-272,546 29,309 408,133 378,824 86-245,115 21,780 401,209 379,429 87-979,747 006 327,510 320,504 88-254,689 17,571 324,990 307 419 89- 91 284,351 16,807 319,456 302 649 90-560,739 22,763 341,575 318,812 91-425,993 12,167 324,535 312,368 92 - 94 623,160 756 404,071 396,315 93-741,463 12,989 287,803 274,814 94 - 96 730,617 12,756 359,312 346,556 95-542,088 15,462 310,359 294,897 96 - 98 488,190 247 431,577 427,330 97-99 603,596 436 480,550 476,114 98-00 617,623 67-431,415 431,482 99- 01 677,275 15,708-434,850 450,558 Exhibit No. Case No. IPC-03- FIVE- YEAR AVERAGE J. SPANOS, IPCo Page 205 of 378 97-632,741 737-408,778 415,515 111-158 IDAHO POWER COMPANY ACCOUNT 396.POWER OPERATED EQUI PMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1961 673 136 301 165 1962 71,813 36,368 36,347 1963 46,203 272 600 20,328 1964 177 500 500 1965 32,616 876 876 1966 15,396 600 600 1967 070 500 500 1968 20,910 021 021 1969 29,544 119 975 856 1970 55,135 227 927 700 1971 1972 15,640 415 415 1973 20,019 311 311 1974 13,312 1975 258 17,312 187 17,312 187 1976 28,455 725 725 1977 300 300 1978 78,317 29,179 29,179 1979 689 945 923 1980 37,404 6,,024 024 1981 61,144 782 18,340 558 1982 35,013 16,570 16,570 1983 75,704 40,420 40,420 1984 61,046 46,425 46,425 1985 154,210 69,616 69,616 1986 470,204 181,849 181,849 1987 37,870 68,357 181 68,357 181 1988 34,738 986 972 986 1989 673 1990 83,305 18,217 18,217 1991 107 508 196 250 054 1992 675,869 129,383 129,383 1993 10,943 155 155 1994 742 357 100,227 100,227 1995 227,971 500 254,429 112 252,929 111 1996 849,429 139 453,426 453,287 1997 271,205 334 334 1998 176,807 64,091 64,091 1999 582 126 96,114 110 92,988 106 2000 101,474 95,773 95,773 2001 111,033 TOTAL 875,716 526 825,827 818,301 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-159 Page 206 of 378 IDAHO POWER COMPANY ACCOUNT 396.POWER OPERATED EQUI PMENT SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT THREE -YEAR MOVING AVERAGES 61-40,563 143 19,090 18,947 62 - 64 41,064 19,823 19,725 63-27,999 992 901 64-17,730 325 325 65-67 18,361 325 325 66-14,459 374 374 67-19,175 165 125 68-35,196 115 641 526 69-28,226 115 301 186 70-23,592 781 705 71-11,886 242 242 72-16,324 242 242 73-14,196 541 541 74-17,008 346 346 75-12,571 446 446 76-35,591 12,401 12,401 77-29,002 10,141 10,134 78-41,470 12,049 12,042 79-35,746 268 436 168 80-44,520 261 13,645 13,384 81-57,287 261 25,110 24,849 82 - 84 57,254 34,472 34,472 83-96,987 52,154 52,154 84-228,487 99,297 99,297 85-220,761 106,607 106,607 86-180,937 329 84,726 84,397 87-24,760 329 24,110 23,781 88 - 90 39,905 329 396 067 89-64,162 822 757 90-288,894 49,950 49,885 91- 93 264,773 45,263 45,198 92 - 94 476,390 77,922 77,922 93 - 95 327,090 500 119,604 119,104 94 - 96 606,586 546 269,361 268,815 95-97 449,535 546 236,396 235,850 96-432,480 172,950 172,904 97 - 99 178,531 042 53, 846 52,804 98 - 00 121,954 042 85,326 84,284 99-100,030 042 63,962 62,920 Exhibit No. Case No. IPC-03- FIVE- YEAR AVERAGE J. SPANOS, IPCo Page 207 of 378 97-149,620 625 51,462 50,837 111-160 111-161 DEPRECIATION CALCULATIONS Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 208 of 378 IDAHO POWER COMPANY ACCOUNT 310.LAND AND WATER RIGHTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL CALCULATED ALLOC. BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) JIM BRIDGER PLANT INTERIM SURVIVOR CURVE..IOWA 75- PROBABLE RETIREMENT YEAR..2021 NET SALVAGE PERCENT.. 1974 190,524.112,028 107 756 82,768 19.318 1979 620.021 906 714 19.141 196,144.115,049 110,662 85,482 459 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..19. Exhibit No. Case No. I PC-03- J. SPANOS, IPCo Page 209 of 378 111-162 YEAR (1) IDAHO POWER COMPANY ACCOUNT 311.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) BOARDMAN PLANT INTERIM SURVIVOR CURVE.. IOWA 90- PROBABLE RETIREMENT YEAR. . 6-2020 NET SALVAGE PERCENT.. -10 1980 1985 1986 1987 1988 1989 1990 1991 1993 1994 1997 2001 13,080,102. 304. 778. 811. 078. 552. 26,339. 092. 140,092. 55,742. 85,075. 11,159. 13,439,132. 771,020 680 12,497 394 503 031 11,172 240 48,758 17,776 18,370 324 886,765 327,287 729 13,391 422 539 176 11,972 472 52,248 19,049 19,685 347 451,317 JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. - 1974 1979 1980 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 34,329,930. 19,111,742. 250,043. 11,175. 643,415. 185,477. 386,374. 723,466. 207,137. 100,570. 48,547. 539. 525,817. 236,807. 301,455. 478,693. 22,200,823 11,327,147 145,033 184 346,659 095 196,058 354,694 97,794 45,534 20,987 919 591,132 448,281 101,238 147,122 24,032,512 12,261,699 156,999 694 375,260 105,106 212,234 383,958 105,863 49,291 22,719 242 639,903 485,267 109,591 159,260 111-163 060,826 706 13,865 471 647 832 17,002 430 101,854 42,268 73,898 11,929 331,728 13,730,411 761,217 118,049 600 332,497 98,919 212,778 411,855 121,989 61,337 30,683 251 038,496 875,221 222,010 367 303 REM. LIFE ( 6) 17. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. ANNUAL ACCRUAL (7) 337 275 765 156 933 297 566 307 021 647 352,068 734,639 464 540 246 295 509 201 11,169 21,586 384 205 601 326 54,032 45,466 11,521 19,041 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 210 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 311.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. - 1995 1996 1997 199B 1999 2000 2001 551,450. 439. 3B2,7BO. 092,734. 30,110. 55,312. 45,416. 61,70B,441. 152,377 107 79,285 IB3 , 426 782 362 254 36,554 293 164,949 116 B5,826 19B,560 094 722 357 39,570,222 VALMY UNIT # 1 PLANT INTERIM SURVIVOR CURVE.. IOWA 90- PROBABLE RETIREMENT YEAR. . 6 - 2 018 NET SALVAGE PERCENT.. - 1981 1982 19B5 1986 1988 1989 1990 1991 1992 1993 1994 1995 1996 26,789,358. 401,25B. 65,718. 276. 20,875. 323,214. 49,900. 119,856. 31,908. 73,321. 38 43,225. 233,694. 62,051. 73 29,215,659. 16,3B7,318 B37,897 36,290 683 10,379 153,947 22,637 51,471 12,871 27,511 14,911 72,826 119 17,645,860 16,lB6,BB9 B27,649 35,846 675 10,252 152,064 22,360 50,841 12,714 175 14,729 71,935 16,909 17,430,038 111-164 441,647 36B 335,233 003,44B 29,027 56,122 48,601 28,309,062 13,2B1,405 713,736 36,444 729 12,711 203,472 32,531 B1,001 22,3B5 53,479 32, B19 185,129 51,34B 14,707 lB9 REM. LIFE (6 ) 19. 19. 19. 19. 19. 19. 19. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. ANNUAL ACCRUAL (7 ) 22,860 316 51,778 497 891 503 501,625 824,420 44,222 250 782 12,498 996 963 370 269 005 11,295 131 912,246 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 211 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 311. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) VALMY UNIT # 2 PLANT INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETI REMENT YEAR.. 6 - 2 0 22 NET SALVAGE PERCENT.. - 1985 1986 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 23,500,744. 276. 20,875. 322,533. 45,740. 83,968. 29,863. 18,382. 43,225. 63,400. 060. 67,661. 46 24,200,732. 128,563,965. 11,604,433 609 183 135,351 18,209 31,515 10,472 965 12,819 16,884 716 13,486 11,859,642 73,946,560 11,825,267 621 358 137 927 18,555 32,115 10,671 079 13,063 205 730 13,742 12,085,333 77,536,910 FUT. BOOK ACCRUALS (5 ) 14,025,552 783 13,605 216,860 31,760 60,250 22,179 14, 142 34,485 52,535 637 60,686 14,535,474 63,883,453 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-165 REM. LIFE (6 ) 20. 20. 20. 20. 20. 20. 20. 20. 20. 20. 20. 20. 18. ANNUAL ACCRUAL (7) 701,278 677 10,778 576 986 097 699 702 589 130 985 726,536 492,475 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 212 of 378 YEAR ( 1) ACCOUNT 312. IDAHO POWER COMPANY BOILER PLANT EQUIPMENT - SCRUBBERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 55-R3 PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. -10 1979 1987 1988 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 206,588. 23,053,178. 11,953,467. 12,226,356. 186,346. 202,056. 60,496. 104,825. 165,381.93 127,694. 174,555. 366,266. 817 058. 968,686. 60,612,961. 496,057 10,899,082 418,626 736,735 67,480 67,834 18,580 28,977 40,186 26,421 197,032 45,890 352 26,852 27,134,104 570,776 13,030,328 478,204 662,973 80,675 81,099 22,213 34,643 48,044 31,587 235,561 54,864 76,935 32,103 32,440,005 VALMY UNIT # 2 PLANT INTERIM SURVIVOR CURVE.. IOWA 55- PROBABLE RETIREMENT YEAR.. 6-2022 NET SALVAGE PERCENT.. -10 1985 1992 1993 1994 1999 2001 19,821,850. 56,096. 434. 51,903. 787. 171,690. 20,111,761.32 80,724 722. 824,898 19,672 114 15,375 814 438 866,311 37,000,415 10,692,673 21,410 212 16,733 886 830 10,737 744 43,177,749 556,472 12,328,169 670,611 786,019 124 306 141 163 44,333 80,665 133,876 108,877 056,450 348,029 821,830 033,452 34,234,252 11,111,362 40,296 566 361 580 184,029 11,385,194 45,619,446 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-166 REM. LIFE (6 ) 18. 18. 18. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 20. 20. 20. 20. 20. 19. ANNUAL ACCRUAL (7) 194,768 654,014 352,942 408,930 512 383 314 203 965 656 54,795 18,033 538 436 812,489 566,328 013 128 325 057 579,858 392,347 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 213 of 378 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 312.BOILER PLANT EQUIPMENT - OTHER CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4) BOARDMAN PLANT INTERIM SURVIVOR CURVE.. IOWA 70 -R1 . 5 PROBABLE RETIREMENT YEAR.. 6-2020 NET SALVAGE PERCENT.. - 1980 1983 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 2000 2001 28,295,341.12 624,427. 28,823. 85,795. 228. 33,824. 10,357. 189,610. 93,637. 276,244. 136,327. 225,149. 388,634. 086,110. 82,384. 620,165. 171,048. 34,357,110. 16, 384,134 336,360 14,160 40,628 198 14,704 283 74,043 34,258 93,865 42,469 63,204 96,059 229,506 14,155 50,277 60,898 17,557,201 18,499,766 379,793 15,988 45,874 740 16,603 836 83,604 38,682 105,986 47, 953 71,365 108,463 259,141 15,983 56,769 68,762 19,824,308 JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 70-R1. PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. -10 1974 1979 1980 1982 1983 1984 1985 1986 1987 1988 1990 505,600. 43,335,639. 797,825. 258,233. 426,719. 81,855. 36,106. 498,634. 620,718. 815,096. 65,649. 55,125,903 24,992,963 450,388 139,018 748,129 41,698 821 714,954 500,653 799,840 26,257 59,146,443 26,815,794 483,236 149,157 802,693 44,739 19,121 767,098 755,969 858,175 28,172 111-167 FUT. BOOK ACCRUALS (5) 12,625,109 307,077 15,717 48,501 411 20,603 557 124,968 64,320 197,883 102,007 176,299 319,035 935,581 74,640 625,413 319,392 17,968,513 37,109,718 20,853,410 394 372 134 900 766,698 , 45,302 20,596 881,400 626,821 138,431 44, 042 REM. LIFE (6 ) 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. ANNUAL ACCRUAL (7) 718,561 17,398 887 734 305 159 368 013 605 11,086 708 855 17,813 52,209 161 34,803 128,927 016,592 033,409 131,493 21,364 284 41,354 440 107 336 248,087 60,976 354 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 214 of 378 YEAR (1) ACCOUNT 312. IDAHO POWER COMPANY BOILER PLANT EQUIPMENT - OTHER CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 70-R1. PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. - 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 070,111. 249,105. 507,805. 096,996. 517,490. 084,177. 595,465. 106,852. 947,064. 197,881.95 104,779. 177,919,810. 421,155 441,059 147,543 627,883 139,521 733,140 727,722 181,657 238,807 245,533 111,527 670,673 473,227 231,238 673,677 149,697 786,611 780,797 194 906 256,224 263,441 119,661 94,573,171 101,470,749 VALMY UNIT # 1 PLANT INTERIM SURVIVOR CURVE.. IOWA 70 - Rl . PROBABLE RETIREMENT YEAR.. 6-2018 NET SALVAGE PERCENT.. - 1981 1982 1983 1984 1988 1989 1991 1992 1993 1994 1995 1996 1997 1998 1999 2001 57,931,603. 385,854. 288,794. 62,179. 158,485. 411,136. 531,804. 134,534. 472,390. 594,549. 140,936. 089,889. 185,756. 99,485. 519,121. 59 565,883. 67,572,405. 34,634,409 810,087 164,746 34,541 021 191,347 223,289 53,128 173,504 538,304 43,052 294,325 43,012 18,845 73,949 81,852 37,455,411 35,026,785 819,264 166,612 34,932 77,894 193,515 225,819 53,730 175,470 544 402 43,540 297 659 43,499 19,059 787 82,779 879,746 111-168 306,450 900,790 627 348 633,019 419,543 605,984 174,215 022 632 885,547 254,229 395,597 94,241,044 28,697,979 705,176 151,062 33,466 96,440 258,735 359,166 94,258 344,160 209,602 111,490 901,219 160,833 90,375 496,247 739,693 REM. LIFE (6 ) 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 18. 15. 15. 15. 15. 15. 15. 15. 15. 16. 16. 16. 16. 16. 16. 16. 16. ANNUAL ACCRUAL (7 ) 336,523 48,017 139,901 86,863 22,292 138,395 168,393 54,194 99,817 172,090 232,325 096,014 817 478 44,603 543 111 058 16,232 22,490 898 21,510 75,553 959 56,186 10,021 627 30,880 170,167 36,449,901 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 215 of 378 301,316 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 312.BOILER PLANT EQUIPMENT - OTHER CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) VALMY UNIT # 2 PLANT INTERIM SURVIVOR CURVE.. IOWA 70-R1. PROBABLE RETI REMENT YEAR.. 6 - 2 0 2 2 NET SALVAGE PERCENT.. -10 1981 1985 1986 1988 1989 1991 1992 1993 1994 1995 1996 1997 1999 14,354. 73,625,244. 127,374. 158,485. 526,115. 526,356. 161,927. 814,220. 203,865. 602,285. 215,672 . 583,538. 357,328. 78,916,768. 724 35,351 161 522,707 67,781 214,592 191,994 55,271 257 408 58,821 156,221 49,204 113,294 41,822 37,088,000 79B 35,6B8,050 527,68B 68,427 216,637 193,824 55,798 259,861 59,381 157,710 49,673 114,374 42,220 37,441,441 FUT. BOOK ACCRUALS (5) 992 45,299,718 712,424 105,907 362,090 385,168 122,322 635,782 164, B71 504,804 187 567 527 519 350,841 49,367 005 358,766,095.01 186,673,783 196,616,244 198,026,463 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-169 REM. LIFE ( 6) 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 19. 18. ANNUAL ACCRUAL (7 ) 413 324,254 36,497 412 18,474 19,601 219 32,290 361 25,573 492 26,669 701 530,956 10,944,878 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 216 of 378 IDAHO POWER COMPANY ACCOUNT 312.BOILER PLANT EQUI PMENT - RAILCARS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) BOARDMAN PLANT SURVIVOR CURVE..IOWA 25 - R3 NET SALVAGE PERCENT..+20 1992 540,997.155,461 175,668 257 130 16.16,051 1993 906.235 266 459 16. 1994 308,745.70,937 80,157 166,840 17.363 1996 64,718.11,018 12,450 39,325 19.998 1997 522,989.73,135 82,641 335,750 20.16,275 438,357.310,786 351,182 799,504 43,714 JIM BRIDGER PLANT SURVIVOR CURVE..IOWA 25-R3 NET SALVAGE PERCENT..+20 1991 678,015.844,110 085,476 056,936 15.69,765 116,372.154,896 436,658 856,440 113,479 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..16. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 217 of 378 111-170 YEAR (1) IDAHO POWER COMPANY ACCOUNT 314.TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) BOARDMAN PLANT INTERIM SURVIVOR CURVE.. IOWA 50-SO. 5 PROBABLE RETIREMENT YEAR.. 6-2020 NET SALVAGE PERCENT.. - 1980 1985 1987 1989 1990 1991 1993 1995 1997 2001 867 418. 521. 124. 120,851. 89 50,314. 14,124. 607. 10,228. 417. 16,421. 57 091,030. 256,517 273 524 54,198 21,469 694 213 971 628 490 344,977 759,094 299 670 59,380 23,522 238 233 255 784 537 856,012 JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 50-50. PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. -10 1974 1979 1980 1982 1983 1984 1985 1986 1989 1991 1992 1993 1994 1995 1996 1997 1998 1999 19,758,636. 11,658,483. 711,159. 29,873. 478,926. 50,096. 68,305. 331,307. 122,671. 11,672,693. 43,400. 97,427. 300,848. 280,884. 312,439. 173,293. 664,917. 105,492. 12,723,376 902,055 412,415 16,546 258,457 26,291 34,758 655,483 53,395 562,039 15,898 33,084 93,555 78,664 312,491 247,154 457,300 13,496 11,687,041 339,873 378,823 15,198 237 405 24,150 31,927 602,093 49,046 190,455 603 30,389 85,935 72,257 205,587 227,023 420,053 12, 397 111-171 FUT. BOOK ACCRUALS (5) 995,066 275 767 73,557 31,824 299 435 996 375 17 ,527 144 121 10,047 459 484,459 403,452 17,663 289,414 30,957 43,209 862 345 85,892 649,508 33,138 76,782 244,998 236,716 638,096 063,600 511,356 103,645 REM. LIFE ( 6) 16. 16. 16. 17. 17. 17. 17. 17. 17. 17. 16. 16. 16. 17. 17. 17. 17. 17. 17. 18. 18. 18. 18. 18. 18. 18. 18. 18. ANNUAL ACCRUAL (7) 246,002 105 324 862 541 457 361 976 254,669 614,523 384,606 23,788 029 16,768 784 476 49,164 820 480,528 832 223 13,410 12,893 251,524 399 134,947 543 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 218 of 378 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 314.TURBOGENERATOR UNITS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 50 -SO. PROBABLE RETIREMENT YEAR. . 6-2021 NET SALVAGE PERCENT.. - 2000 2001 640,700. 612,785. 59,114,343. 213,501 391 127 349 196, III 15,974 25,836,340 VALMY UNIT # 1 PLANT INTERIM SURVIVOR CURVE.. IOWA 50 - SO. 5 PROBABLE RETIREMENT YEAR.. 6-2018 NET SALVAGE PERCENT.. -10 1981 1983 1985 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 15,068,341.31 57,616. 13,825. 12,313. 382. 260,808. 099. 123,310. 435,683. 228,312. 61,205. 316,801. 174. 16,642,875. 180,990 33,552 630 128 047 118,686 769 50,011 164,671 79,336 19,269 88,270 12,967 766,326 460,867 30,920 032 647 808 109,377 630 46,088 151,755 73,113 17,758 81,346 11,950 000,291 VALMY UNIT # 2 PLANT INTERIM SURVIVOR CURVE.. IOWA 50-S0. PROBABLE RETIREMENT YEAR.. 6-2022 NET SALVAGE PERCENT.. -10 1985 1988 1989 1990 1991 22,962,983. 12,313. 382. 285,435. 099. 11,404,566 460 703 114 665 555 10,760,502 152 550 108,189 467 111-172 708,659 658,090 39,189,438 114,308 32,458 176 898 213 177,512 880 89,553 327 497 178,031 49,568 267,136 47,642 306,872 14,498,780 393 471 205,790 043 REM. LIFE (6 ) 18. 18. 14. 14. 15. 15. 15. 15. 15. 15. 15. 15. 15. 15. 15. 18. 18. 18. 18. 18. ANNUAL ACCRUAL (7) 144,231 34,875 240,363 548,264 173 542 517 274 11,512 186 759 20,980 11,354 149 907 004 624,621 796,636 453 240 10,993 162 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 219 of 378 YEAR (1 ) IDAHO POWER COMPANY TURBOGENERATOR UNITSACCOUNT 314. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) VALMY UNIT # 2 PLANT INTERIM SURVIVOR CURVE.. IOWA 50-80. PROBABLE RETIREMENT YEAR.. 6-2022 NET SALVAGE PERCENT.. - 1992 1993 1994 1996 1997 203,040. 90B,026. 61,332. 10,514. 2B,512. 24,4B2,641.9B 109,330,B90. 72,073 29B,650 IB,445 503 777 6B,003 2Bl,7B4 404 362 450 155,342 717 046 50,062 204 25,914 15,67B,045 6B,31B,476 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 11,926,397 11,252, B63 55,165,049 51,945,506 111-173 REM. LIFE (6 ) IB . 19. 19. 19. 19. 17. ANNUAL ACCRUAL (7 ) 215 719 620 477 336 85B, B51 978,504 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 220 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 315.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC . BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) BOARDMAN PLANT INTERIM SURVIVOR CURVE.. IOWA 65-S1. PROBABLE RETIREMENT YEAR.. 6-2020 NET SALVAGE PERCENT.. 0 1980 1985 1989 1993 1994 1997 029,810. 72. 886. 19,501. 07 29,950. 11,854. 099,075. 193,023 210 188 701 333 213,489 654,347 885 490 10,531 824 679,118 JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 65-S1.5 PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. 0 1974 1979 1980 1982 1983 1984 1986 1987 1988 1990 1991 1992 1994 1995 1996 16,032,104. 162,526. 34,786. 162. 139,948. 142. 683. 343,908. 112,620. 417. 11 7. 12,444 . 355. 56,750. 21,364. 24,980,333. 523,070 434,701 18,500 69,037 13,004 100 148,431 46,625 780 118 824 301 739 14,288,354 11,795,836 493,081 22,915 102 85,513 16,108 601 183,855 57,753 443 101 453 17,714 870 17,698,397 111-174 375,463 001 12,011 19,420 031 419,957 236,268 669,446 11,872 54,436 11,034 082 160,054 54,867 975 343 15,902 39,037 15,494 281,936 REM. LIFE (6 ) 17. 17. 18. 18. 18. 18. 17. 18. 18. 18. 18. 18. 18. 18. 18. 19. 19. 19. 19. 19. 19. ANNUAL ACCRUAL (7 ) 78,463 222 660 065 493 80,905 236,399 145,633 645 925 591 111 486 901 209 384 829 030 804 401,953 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 221 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 315.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) VALMY UNIT # 1 PLANT INTERIM SURVIVOR CURVE.. IOWA 65 - Sl . PROBABLE RETIREMENT YEAR. . 6-2018 NET SALVAGE PERCENT.. 0 1981 1983 1986 1988 1989 1991 1992 1993 1994 1995 1996 2001 15,701,586. 713. 128,686. 816. 99,640. 250,182. 43,466. 13,005. 11,594. 23,049. 52,468. 76,514. 16,404,725. 774 047 447 62,850 824 43,264 97, 972 15,978 451 645 546 13,185 257 026,466 339,387 540 66,900 877 46,052 104,284 17,008 738 880 968 14, 034 402 608,070 VALMY UNIT # 2 PLANT INTERIM SURVIVOR CURVE.. IOWA 65 - Sl . PROBABLE RETIREMENT YEAR.. 6-2022 NET SALVAGE PERCENT.. 0 1985 1986 1988 1989 1990 1991 1992 1993 1995 1996 15,005,143. 529,371.11 816. 99,640. , 924 . 250,182. 43,466. 13,005. 103. 38,007. 15,983,662. 61,467 796. 791,328 231,176 731 38,222 700 85,688 13,914 852 268 115 173,994 32,702,303 370,315 250,885 793 41,481 760 92,993 15,100 180 291 807 785,605 771,190 362,200 173 61,786 940 53,589 145,899 26,459 268 715 16,081 38,434 74,112 796,656 634,828 278,486 024 58,160 164 157,190 28,367 826 813 29,201 198,059 23,696,608 REM. LIFE ( 6) 15. 15. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 19. 19. 19. 19. 19. 20. 20. 20. 20. 20. ANNUAL ACCRUAL (7) 402,162 852 316 995 627 508 473 984 349 508 428,906 388,937 14,136 924 860 415 439 444 41 7,305 329,069 :2 .PCT..17. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 222 of 378 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, 111-175 YEAR (1 ) ACCOUNT 316. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) BOARDMAN PLANT INTERIM SURVIVOR CURVE.. IOWA 45 - RO . 5 PROBABLE RETIREMENT YEAR.. 6-2020 NET SALVAGE PERCENT.. 0 1980 1983 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 914,347. 60,774. 17,055. 113,564. 16,245. 11,224. 74,989. 41,430. 127 876. 341.86 93,211.31 19,528. 989. 56,711 . 602,292. 458,271 28,333 244 46,516 384 217 26,786 13 , 983 435 13, 900 25,074 736 709 10,350 687 938 492,040 30,421 778 49,944 854 528 28,760 15,013 43,415 14, 924 26,922 085 835 11,112 738,631 JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 45-RO. PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. 0 1974 1979 1980 1982 1983 1984 1986 1987 1988 1989 1990 1991 1992 1993 856,300. 821,686. 178,331.44 700. 13,999. 156. 309,028. 480,339. 270 106. 225,321.48 13,523. 617,279. 103,234. 21,012. 467 711 409,857 044 186 339 588 127 134 190,359 102,694 81,769 663 200,924 31,424 930 632,736 554 469 117 756 957 576 854 171,991 257 524 138,928 110,620 308 271,817 42,512 022 111-176 422,308 30,354 278 63,620 391 696 46,230 26,418 84,462 32,418 66,289 14,443 155 45,599 863,661 223,564 267 217 60,575 743 424 303 137 038 222,816 131,178 114,701 215 345,463 60,722 12,990 REM. LIFE (6 ) 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 17. 17. 17. 17. 17. 17. 17. 17. 17. 17. ANNUAL ACCRUAL (7) 26,247 867 565 865 569 405 787 589 067 941 960 861 366 708 52,797 13,682 15,963 604 103 319 194 977 12,932 591 619 415 19,843 478 742 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 223 of 378 YEAR (1) ACCOUNT 316. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOKRESERVE ACCRUALS(4) (5) JIM BRIDGER PLANT INTERIM SURVIVOR CURVE.. IOWA 45 - RO . 5 PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. 0 1996 1997 2001 18,480. 75,149. 63,624. 080,275. 781 13 , 114 470 739,987 115 17,741 989 353,915 VALMY UNIT #: 1 PLANT INTERIM SURVIVOR CURVE.. IOWA 45 - RO . 5 PROBABLE RETIREMENT YEAR.. 6 - 2018 NET SALVAGE PERCENT.. 0 1981 1982 1985 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 815,490. 16,993. 20,106. 20,546. 329. 154,779. 92,782. 907. 135,369. 155,247. 160,497. 91, 911. 15 56,665. 855,627. 942,240 624 418 660 19,121 59,621 33,828 30,135 43,169 45,472 42,612 21,572 11,418 275,890 934,235 551 338 586 18,959 59,114 33 , 541 29,879 42,802 45,086 42,250 21,388 11,321 265,050 VALMY UNIT #: 2 PLANT INTERIM SURVIVOR CURVE.. IOWA 45 -RO . PROBABLE RETIREMENT YEAR.. 6-2022 NET SALVAGE PERCENT.. 0 1985 1986 1988 1989 812,455. 115,005. 18,770. 46,920. 336,113 45,922 913 16,474 340,917 46,578 012 16,709 111-177 13,365 57,409 61,636 726,359 881 255 443 10,768 11,960 28,370 95,666 59,241 58,029 92,568 110,162 118,247 70,523 45,344 590,576 471,538 68,427 11,759 30,211 REM. LIFE (6 ) 17. 17. 17. 14. 14. 14. 14. 14. 14. 15. 15. 15. 15. 15. 15. 15. 17. 17. 18. 18. ANNUAL ACCRUAL (7) 759 254 467 100,942 60,154 575 727 801 896 382 944 856 6, 13B 291 , B15 652 9B7 107 21B 26,402 81B 652 670 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 224 of 378 IDAHO POWER COMPANY ACCOUNT 316.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) VALMY UNIT # 2 PLANT INTERIM SURVIVOR CURVE..IOWA 45-RO. 5 PROBABLE RETIREMENT YEAR..6-2022 NET SALVAGE PERCENT.. 1990 61,863.20,607 20,902 40,962 18.258 1991 92,782.29,115 29,531 63,251 18.477 1992 94,666.27,804 28,201 66,465 18.646 1993 135,369.36,780 37,306 98,063 18.364 1994 148,569.36,934 37,462 111,107 18.065 1995 153, 973 .34, 398 34,890 119,084 18.486 1996 677.116 132 545 18.247 686,053.592,176 600,640 085,412 60,085 10,224,247.295,991 958,236 266,008 321,042 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..16. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 225 of 378 111-178 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE,CONT. PLACEMENT BAND 1919-2001 EXPERI ENCE BAND 1946-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEG IN INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.16,819,948 20,997 0 . 0012 9988 92. 40.10,307,825 758 0003 0 . 9997 92. 41.784,112 32,931 0069 9931 92. 42.718,008 570 0 . 0018 9982 91. 43.699,431 497 0 . 0014 9986 91. 44.674 713 32,640 0070 9930 91. 45.615,475 34,500 0075 9925 91. 46.556,795 12,648 0028 0 . 9972 90. 47.525,091 388 0005 9995 90. 48.513,774 972 0 .0004 0 . 9996 90. 49.639,234 726 0018 9982 90. 50.625,667 762 0011 9989 89. 51. 5 336,211 479 0 . 0002 9998 89. 52.042,953 38,031 0 .0186 9814 89. 53.359,532 13,839 0102 9898 88. 54.280,212 164 0 . 0048 0 . 9952 87. 55.271 373 996 0 . 0024 9976 86. 56.264,572 26,015 0206 9794 86. 57.238,016 194 0002 0 . 9998 84. 58.237 787 216 0010 0 . 9990 84. 73 59.232,253 778 0006 9994 84. 60.226,009 820 0031 9969 84. 61. 5 215,866 13,052 0107 9893 84. 62.200,112 238 0069 9931 83. 63.039,192 13,290 0128 9872 82. 64.577,870 176 0090 9910 81.80 65.570,702 27,169 0 . 0476 0 . 9524 81. 06 66.543,276 17,565 0323 9677 77. 67.525,711 048 0077 9923 74. 68.521,663 0000 0000 74. 69.521,663 306 0159 9841 74. 70.513,054 350 0007 9993 72. 71.512,497 100 0 . 0002 9998 72. 72.511,428 0000 0000 72. 73.409,035 046 0050 9950 72. 74.392,481 404 0087 9913 72. 75.387,012 0000 0000 71. 90 76.386,989 0000 0000 71. 90 77.364,637 0000 0000 71. 90 78.364,637 0000 0000 71. 90 Exhibit No. Case No. IPC-O3- 111-J. SPANOS. IPCo Paae 76 of 378 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919-2001 EXPERIENCE BAND 1946-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEG IN INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.358,254 0000 0000 71. 90 80.54,870 0000 0000 71. 81. 5 54,870 0 . 0000 0000 71. 82.71. 90 Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 77 of 378 111- I DAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1919-2001 EXPERIENCE BAND 1977-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEG INNING DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 107,322,747 0 . 0000 0000 100. 106,934,656 0 . 0000 0000 100. 1. 5 106,998,607 422 0001 0 .9999 100. 106,615,828 0000 1. 0000 99. 106,344,361 20,436 0002 0 . 9998 99. 104,753,344 32,081 0 .0003 0 .9997 99. 103,936,548 33 , 943 0003 0 . 9997 99. 92,499,181 59,380 0006 9994 99. 57,145,397 92,573 0016 0 .9984 99. 56,410,262 113,687 0020 9980 99. 46,526,733 30,293 0 . 0007 0 . 9993 99. 10.46,341,797 52, 121 0011 9989 99. 11.5 45,534,830 14,570 0003 0 . 9997 99. 12.43,779,781 008 0002 9998 99. 13.43,657,200 40,013 0009 0 . 9991 99. 14.43,415,297 32,474 0007 0 .9993 99. 15.48,335,481 11,974 0002 0 . 9998 99. 16.53,003,936 75,878 0014 0 . 9986 99. 17.52,422,214 319 0005 9995 98. 18.44,351,484 46,011 0010 9990 98. 19.44,107,493 401 0008 9992 98. 20.43,808,147 46,649 0011 9989 98. 21.5 27,843,586 118,732 0 . 0043 0 . 9957 98. 22.674,334 71,841 0026 0 . 9974 98. 23.16,338,459 117 352 0 . 0072 0 . 9928 97 . 24.18,261,909 21,041 0 . 0012 9988 97. 25.18,244,467 107,067 0 . 0059 0 . 9941 97. 26.18,246,692 622 0001 0 . 9999 96. 27.18,496,362 95,302 0 . 0052 9948 96. 28.19,036,298 803 0 . 0005 9995 96. 29.18,937,432 166,679 0 . 0088 0 . 9912 95. 30.18,683,979 20,224 0011 9989 95. 31. 5 18,643,235 67,742 0036 9964 95. 32.18,223,951 73,791 0040 9960 94. 33.18,125,360 20,976 0 . 0012 9988 94. 34.16,795,698 085 0 .0005 9995 94. 35.16,028,366 23,232 0 . 0014 9986 94. 36.15,859,892 56,273 0035 9965 94. 37.15,538,176 25,228 0 . 0016 9984 93. 38.15,701,115 55,285 0035 9965 93. Exhibit No. Case No. IPC-03- 111-J. SPANOS. IPCo Paae 78 of 378 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE,CONT. PLACEMENT BAND 1919-2001 EXPERIENCE BAND 1977-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.16,110,135 686 0 .0011 0 . 9989 93. 40.603,315 361 0002 9998 93. 41. 5 080,256 32,745 0080 9920 93. 42.014,338 464 0 . 0021 9979 92. 43.995,867 161 0013 9987 92. 44.972,485 296 0013 9987 92. 45.940,975 17,561 0 . 0045 9955 91. 46.899,936 12,366 0 . 0032 9968 91. 50 47.872,653 388 0006 9994 91. 48.967 512 415 0004 9996 91. 49.183,244 340 0011 9989 91. 50.174,128 683 0012 9988 91. 51.884,773 479 0 . 0003 9997 90. 52.627,903 38,031 0234 9766 90. 53.944,482 607 0017 9983 88. 54.883,777 164 0 .0070 9930 88. 55.201,051 996 0 . 0025 9975 87. 56.194,250 26,015 0218 9782 87. 57.238,016 194 0 . 0002 9998 85. 58.237,787 216 0 . 0010 9990 85. 59.232,253 778 0 . 0006 9994 85. 60.226,009 820 0031 9969 85. 61.215,866 13,052 0107 9893 85. 62.200,112 238 0069 9931 84. 63.039,192 13,290 0128 9872 83. 64.577,870 176 0 . 0090 9910 82. 65.570,702 27,169 0476 0 . 9524 82. 66.543,276 17,565 0 . 0323 9677 78. 67.525,711 048 0077 9923 75. 68.521,663 0 . 0000 1. 0000 75. 69.521,663 306 0 .0159 9841 75. 70.513,054 350 0007 9993 73. 71.512,497 100 0002 9998 73. 72.511,428 0000 0000 73. 73.409,035 046 0050 9950 73. 74.392,481 404 0087 0 . 9913 73. 75.387,012 0000 0000 72. 76.386,989 0000 0000 72. 77.364,637 0000 0000 72. 78.364,637 0000 0000 72. Exhibit No. Case No. IPC-O3- 111-J. SPANOS. IPCo Page 79 of 378 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919-2001 AGE AT BEG IN INTERVAL 79. 80. 81. 5 82. EXPOSURES AT BEGINNING OF AGE INTERVAL 358,254 54,870 54,870 EXPERIENCE BAND 1977-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 0 .0000 0 .0000 0 . 0000 111- SURV RATIO 1. 0000 0000 0000 PCT SURV BEGIN OF INTERVAL 72. 72. 72. 72. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 80 of 378 "j " ' (" . ) ID A H O P O W E R C O M P A N Y :w : AC C O U N T 3 3 2 . RE S E R V O I R S . D A M S A N D W A T E R W A Y S w. . OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X I 9 Q 6 - 20 0 I EX P E R I E N C E : 1 9 1 7 - 20 0 1 P L A C E M E N T S IO W A 8 5 - $ 1 19 7 7 - 2 0 0 1 E X P E R I E N C E : 1 9 1 7 - 20 0 1 P L A C E M E N T S ~ 6 0 ... . . :: - ... . . :: -II :(f ) S O .. .~ Q O AG E I N YE A R S 11 0 12 0 10 0 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S , I P C o Pa g e 8 1 o f 3 7 8 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE PLACEMENT BAND 191 7 - 2 0 0 1 EXPERIENCE BAND 1946-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 240,863,561 0 . 0000 0000 100. 241,064,186 128 0 . 0000 0000 100. 1. 5 240,921,913 0 . 0000 0000 100. 241,265,664 167,473 0 .0007 9993 100. 241,064,378 20,381 0 . 0001 0 . 9999 99. 235,290,430 0 . 0000 0000 99. 235,170,487 18,018 0001 9999 99. 227,262,498 0000 0000 99. 223,778,348 11,110 0 . 0000 0000 99. 224,510,590 241,987 0011 9989 99. 206,368,002 0000 0000 99. 10.204,578,042 0000 0000 99. 11.204,133,508 490 0000 0000 99. 12.203,606,520 000 0000 0000 99. 13.203,503,559 235 0000 0000 99. 14.203,356,947 55,688 0003 9997 99. 15.194,175,922 0000 0000 99. 16.194,125,059 165 0 . 0000 0000 99. 17.194,380,158 159 0000 0000 99. 18.188,942,316 690 0000 0000 99. 19.188,874,670 574 0000 0000 99. 20.188,784,485 570 0000 0000 99. 21.175,031,277 436 0000 0000 99. 22.173,529,919 19,030 0001 0 . 9999 99. 23.169,268,034 020 0000 0000 99. 24.169,826,053 0000 0000 99. 25.169,826,053 0000 0000 99. 26.170,104,883 0000 0000 99. 27.170,104,883 146 0000 0000 99. 28.170,165,177 17,633 0001 0 . 9999 99. 29.170,137,601 30,538 0002 0 . 9998 99. 30.170,106,453 242 0000 0000 99. 31.170,106,211 0000 0000 99. 32.170,096,999 39,834 0 .0002 0 . 9998 99. 33.170,056,426 330 0000 0000 99. 34.117,272,581 0 .0000 0000 99. 35.117,262,988 31,215 0 .0003 0 . 9997 99. 36.117,184,411 207 204 0018 9982 99. 37.116,595,175 124 0000 0000 99. 38.116,553,178 47,167 0004 9996 99. Exhibit No. 111- Case No. IPC-03- J. SPANOS. IPCo Paae 82 of 378 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS,DAMS AND WATERWAYS ORIGINAL LIFE TABLE,CONT. PLACEMENT BAND 1917-2001 EXPERIENCE BAND 1946-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.116,501,114 28,992 0 . 0002 0 . 9998 99. 40.86,640,731 12,816 0 . 0001 0 . 9999 99. 41.5 30,010,347 0 . 0000 0000 99. 42.29,982,016 0 . 0000 0000 99. 43.29,981,731 579 0 . 0000 0000 99. 44.29,980,663 505 0 .0002 0 . 9998 99. 45.29,973,057 68,639 0023 9977 99. 46.29,903,527 0000 0000 99. 47.29,889,817 110,582 0 . 0037 0 . 9963 99. 48.29,769,967 980 0 .0002 9998 98. 49.20,067,597 0000 0000 98. 50.20,067,004 408 0001 0 . 9999 98. 51.5 12,897,011 0 .0000 0000 98. 52.593,141 12,235 0 .0016 9984 98. 53.044,369 0 .0000 0000 98. 54.836,991 0 .0000 0000 98. 55.836,690 30,349 0107 9893 98. 56.806,341 16,920 0 . 0060 0 . 9940 97. 57.775,521 12,151 0 . 0044 0 . 9956 96. 58.419,619 99,261 0410 9590 96. 59.316,876 0 . 0000 0000 92. 60.316,876 706 0 . 0003 9997 92. 61. 5 315,923 640 0 . 0016 9984 92. 62.307,947 469 0 . 0006 9994 92. 63.051,819 40,276 0 . 0196 0 . 9804 92. 64.401,983 0 . 0000 0000 90. 65.401,827 537 0 . 0061 9939 90. 66.388,140 85,876 0619 9381 89. 67.302,264 0000 0000 84. 68.302,264 194 0048 9952 84. 69.296,070 089 0 . 0039 0 . 9961 84. 70.288,233 0000 0000 83. 71. 5 288,096 363 0 .0042 9958 83. 72.270,719 0000 0000 83. 73.006,858 0 . 0000 0000 83. 74.961,092 0000 0000 83. 75.961,092 0 . 0000 0000 83. 76.961,092 0000 0000 83. 77.961,092 0000 0000 83. 78.961,092 0 .0000 0000 83. Exhibit No. 111- Case No. IPC-03- J. SPANOS. IPCo Paqe 83 of 378 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 191 7 - 2 0 0 1 AGE AT BEGIN OF INTERVAL 79. 80. 81. 5 82. 83. 84. EXPOSURES AT BEGINNING OF AGE INTERVAL 961,043 339,322 339,322 60,439 60,439 EXPERIENCE BAND 1946-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 0000 0 . 0000 0000 0000 0000 111- SURV RATIO 0000 1. 0000 0000 0000 1. 0000 PCT SURV BEG IN INTERVAL 83. 83. 83. 83. 83. 83. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 84 of 378 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE PLACEMENT BAND 191 7 - 2 001 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL 1.5 10. 11. 5 12. 13. 14. 15. 16. 17. 18. 19. 20.21.5 22. 23. 24. 25. 26. 27. 28. 29. 30. 31.5 32. 33. 34. 35. 36. 37. 38. 73,702,814 73,694,617 73,538,572 73,538,572 73,501,277 67,761,155 67,640,167 59,727,842 55,967,648 55,958,287 90,597 058 88,811,542 88,433,162 88,290,454 88,229,925 88,083,993 108,760,998 165,315,690 165,336,473 159,613,974 159,552,184 159,466,675 145,716,193 144,232,231 140,016,630 149,798,591 149,843,159 157,012,190 162,340,724 164,910,062 167,093,708 167 093,399 167,134,506 167,139,194 167,442,372 114,662,108 114,652,515 114,575,593 113,990,897 114,233,910 EXPERIENCE BAND 1977-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 20,381 18,018 11,110 241,987 000 235 55,688 159 322 570 436 18,648 976 146 17,633 39,834 231 31,215 207,000 122 47,167 111- 0 .0000 0 . 0000 0 .0000 0000 0 . 0003 0 .0000 0 .0003 0000 0 . 0002 0043 0 .0000 0 . 0000 0000 0000 0001 0 .0006 0000 0 . 0000 0 .0000 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0001 0000 0000 0 .0000 0 .0000 0 . 0000 0001 242 0 . 0000 0000 0 .0000 0 . 0002 0 . 0000 0 .0000 0003 0018 0 .0000 0004 SURV RATIO 0000 1. 0000 0000 0000 0 . 9997 1. 0000 0 . 9997 0000 9998 9957 1. 0000 1. 0000 0000 0000 9999 9994 0000 0000 0000 1. 0000 1. 0000 0000 0000 9999 0000 0000 0000 0000 0000 9999 PCT SURV BEGIN OF INTERVAL 100. 100. 100. 100. 100. 99. 99. 99. 99. 99. 99. 99. 99.99. 99. 99.99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 0000 0000 0000 9998 0000 0000 9997 9982 0000 0 . 9996 Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 85 of 378 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 191 7 - 2 001 AGE AT BEG IN INTERVAL 39. 40. 41. 5 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 5 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 5 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. EXPOSURES AT BEGINNING OF AGE INTERVAL 114,924,708 85,064,482 28,439,246 28,410,916 28,410,631 28,409,563 28,406,174 28,337,487 28,335,791 28,479,802 19,062,376 19,061,783 11,891,790 587,920 039,147 831,819 497,367 467,018 715,081 359,179 316,876 316,876 315,923 307,947 051,819 401,983 401,827 388,140 302,264 302,264 296,070 288,233 288,096 270,719 006,858 961,092 961,092 961,092 961,092 961,092 EXPERIENCE BAND 1977-2001 RET I REMENT S DURING AGE RETMT INTERVAL RATIO 28,992 12,816 579 505 68,639 110,582 980 408 12,235 30,349 16,920 12,151 99,261 706 640 469 40,276 537 85,876 194 089 363 111- 0 . 0003 0 . 0002 0000 0 . 0000 0000 0002 0024 0 . 0000 0039 0 .0002 0 . 0000 0 . 0001 0 . 0000 0019 0 . 0000 0 . 0000 0 . 0122 0069 0045 0 . 0421 0 . 0000 0 . 0003 0016 0006 0 . 0196 0000 0 . 0061 0619 0 .0000 0048 SURV RATIO 9997 9998 0000 0000 0000 9998 9976 0000 9961 9998 0000 0 . 9999 0000 0 . 9981 0000 0000 9878 9931 9955 0 . 9579 0000 0 . 9997 0 . 9984 0 . 9994 0 . 9804 0000 9939 9381 0000 9952 PCT SURV BEGIN OF INTERVAL 99. 99. 99. 99. 99. 99. 99. 98. 98. 98. 98. 98. 98. 98. 98. 98. 98. 97. 96. 95. 91. 91. 91. 91. 91. 89. 89. 89. 83. 83. 83. 83. 83. 82. 82. 82. 82. 82. 82. 82. 0039 0.9961 0 . 0000 1.0000 0 . 0042 0 . 9958 0 .0000 1.0000 0 . 0000 1.0000 0 .0000 1.0000 0 .0000 1.0000 0 .0000 1.0000 0 .0000 1.0000 0 .0000 1.0000 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 86 of 378 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 191 7 - 2 001 AGE AT BEGIN OF INTERVAL 79. 80. 81. 5 82. 83. 84. EXPOSURES AT BEGINNING OF AGE INTERVAL 961,043 339,322 339,322 60,439 60,439 EXPERIENCE BAND 1977-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 0 . 0000 0 . 0000 0000 0 .0000 0000 111-40 SURV RATIO 0000 0000 0000 0000 1. 0000 PCT SURV BEG IN INTERVAL 82. 82. 82. 82. 82. 82. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 87 of 378 '9 I I j z , - Ii I I i I I I I I D A H O P O W E R C O M P A N Y 1il 1 i I 1 I I 1 I I 1 I I 1 M l 1 l i I 1 I I ~ II I .. . . AC C O U N T 3 3 3 . WA T E R W H E E L S . T U R B I N E S A N D G E N E R A T O R S OR I G I N A L A N O S M O O T H S U R V I V O R C U R V E S Il i I I l i I I I I OR I G I N A L C U R V E : X 1 9 q 6 - 20 0 1 E X P E R I E N C E : 1 9 1 9 - 2 0 0 1 P L A C E M E N T S 0 1 9 7 7 - 20 0 1 E X P E R I E N C E : 1 9 1 9 - 20 0 1 P L A C E M E N T S ) O W A Il i I I I I I ! I ~1 I I 1 l i I 1 I I 1 ! I ... . . .. . . . II :(f ) S O .. . . .. . II :W q O Q.. AG E I N Y E A R S 10 0 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 8 8 o f 3 7 8 11 0 12 0 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE PLACEMENT BAND 1919-2001 AGE AT BEGIN OF INTERVAL 1.5 10. 11. 5 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 5 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. EXPOSURES AT BEGINNING OF AGE INTERVAL 183,892_,458 183,583,177 181,976,416 181,439,893 181,048,478 180,873,987 180,103,598 164,255,213 138,796,157 138,946,123 114,602,551 114,085,305 113,479,583 113,090,742 109,945,234 108,161,230 106,988,727 106,674,521 106,392,313 95,899,318 95,827 142 95,589,718 552,595 67,550,290 494,066 41,871,228 41,863,984 41,694,522 41,404,522 40,762,815 40,248,302 40,196,800 40,174,246 40,082,213 39,920,878 31,397,503 31,319,274 31,187,494 30,788,481 30,680,517 EXPERIENCE BAND 1946-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 201,469 821 16,000 481 12,716 527 080 930 125 24,497 261,043 269,504 45,519 984 208,834 212 210,248 258,000 517 244 714 290,000 401,457 314,565 100 14,379 46,262 109,490 942 66,996 123,528 340,460 62,694 240 111-42 0000 0000 0011 0000 0000 0001 0000 0001 0000 0000 0000 0000 0000 0002 0024 0025 0004 0000 0020 0000 0022 0027 0 . 0000 0 . 0000 0002 0 . 0002 0 . 0001 0070 0 .0097 0077 0001 0004 0 . 0012 0027 0002 0021 0039 0109 0020 0 . 0000 SURV RATIO 0000 0000 0 . 9989 0000 0000 0 . 9999 0000 9999 1. 0000 0000 1. 0000 1. 0000 0000 9998 0 . 9976 9975 9996 1. 0000 9980 1. 0000 9978 0 . 9973 1. 0000 0000 9998 9998 9999 9930 9903 9923 PCT SURV BEGIN OF INTERVAL 100. 100. 100. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 98. 98. 98. 98. 98. 98. 98. 97. 96. 96. 96. 96. 96. 95. 95. 95. 95. 94. 93 . 94 9999 9996 9988 0 . 9973 9998 0 . 9979 9961 9891 9980 0000 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 89 of 378 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919 - 2 0 0 1 AGE AT BEGIN OF INTERVAL 39. 40. 41. 5 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 5 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 5 62. 63. 64. 65. 66. 67. 68. 69. 70. 71.5 72. 73. 74. 75. 76. 77. 78. EXPOSURES AT BEGINNING OF AGE INTERVAL 30,679,277 22,486,448 12,962,956 12,952,263 12,951,173 12,941,369 12,936,568 12,906 730 12 , 8 73 , 844 12,861,402 389,795 389,658 308,029 141,287 351,672 482,667 482,139 479,265 464,538 463,809 460,712 460,667 437,944 435,294 253,730 826,013 822,596 683,165 325,066 325,066 324,566 319,566 318,610 316,726 316,726 314,408 314,408 312,408 312,408 299,037 EXPERIENCE BAND 1946-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 11,572 500 804 458 19,915 26,263 11,200 66,934 137 28,416 15,784 382 600 120 049 22,126 351 49,642 987 815 139,431 358,099 000 305 258 000 385 111-43 0000 0 . 0005 0007 0000 0008 0000 0 . 0015 0020 0009 0052 0000 0030 0000 0050 0000 0 . 0003 0 . 0004 0008 0 . 0000 0021 500 0 . 0000 0 . 0151 0016 0346 0016 0010 1695 5242 0000 0015 SURV RATIO 0000 9995 9993 0000 9992 0000 0 . 9985 9980 0 . 9991 9948 1. 0000 0 . 9970 0000 9950 0000 0 . 9997 9996 9992 1. 0000 9979 0000 9849 9984 9654 0 . 9984 9990 8305 4758 0000 0 . 9985 PCT SURV BEGIN OF INTERVAL 93. 93. 93. 93. 93. 93. 93. 93. 93. 93. 92. 92. 92. 92. 92. 92. 92. 92. 91. 91. 91. 91. 90. 90. 87. 86. 86. 72. 34. 34. 34. 33. 33. 33. 33. 33. 33. 33. 33. 32. 0154 0.98460010 0.99900000 1.0000 0 . 0000 1.00000071 0.99290000 1.00000064 0.99360000 1.0000 0300 97000000 1.0000 Exhibit No. Case No. IPC-E-G3- J. SPANOS, IPCo Page 90 of 378 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919 - 2 0 0 1 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL 79. 80. 81. 5 82. 299,027 36,115 34,865 EXPERIENCE BAND 1946-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 15,902 250 111-44 0 . 0532 0346 0000 SURV RATIO 0 . 9468 0 . 9654 0000 PCT SURV BEGIN OF INTERVAL 32. 30. 29. 29. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 91 of 378 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE PLACEMENT BAND 1919 - 2 0 0 1 AGE AT BEGIN OF INTERVAL 1. 5 10. 11. 5 12. 13. 14. 15. 16. 17. 18. 19. 20. 21.5 22. 23. 24. 25. 26. 27. 28. 29. 30. 31.5 32. 33. 34. 35. 36. 37. 38. EXPOSURES AT BEGINNING OF AGE INTERVAL 142,466,270 142,087,925 140,671,050 140,134,702 140,187,556 140,380,285 139,655,983 123,817,390 98,234,005 926,987 82,760,256 82,253,206 81,656,167 81,326,215 78,226,315 76,700,273 84,610,971 93,805,987 93,369,053 82,613,432 82,539,399 82,341,517 54,316,811 54,317 949 28,263,440 31,873,424 31,871,384 34,914,844 38,057 655 38,211,269 38,581,966 38,530,610 38,577,120 38,516,730 38,374,539 29,855,211 29,781,775 29,653,144 29,254,812 29,300,896 EXPERIENCE BAND 1977-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 200,564 821 16,000 481 12,716 400 760 500 24,000 043 906 45,519 984 208,834 212 175,048 258,000 517 040 714 290,000 401 457 314,565 100 14,379 28,225 91,075 5, 942 62,996 122,694 340,460 62,694 240 111-45 0000 0000 0 . 0014 0 . 0000 0 . 0000 0 . 0001 0 . 0000 0 . 0001 0 . 0000 0000 0000 0000 0000 0003 0000 0001 0005 0 . 0000 0 . 0022 0 . 0000 0021 0031 0 . 0000 0 . 0000 0003 0001 0002 0 . 0083 0 . 0105 0 . 0082 0 . 0001 0 . 0004 0007 0024 0002 0021 0041 0 . 0115 0021 0 .0000 SURV RATIO 0000 0000 9986 0000 000 0 . 9999 0000 9999 0000 0000 0000 0000 0000 0 . 9997 0000 0 . 9999 0; 9995 0000 9978 0000 9979 9969 0000 0000 9997 9999 9998 9917 9895 0 . 9918 PCT SURV BEG IN INTERVAL 100. 100. 100. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 99. 98. 98. 98. 98. 97. 96. 96. 96. 96. 95. 95. 95. 95. 94 . 94 . 04 9999 0 . 9996 0 . 9993 0 . 9976 0 . 9998 0 . 9979 9959 0 . 9885 0 . 9979 0000 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 92 of 378 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919-2001 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL 39. 40. 41. 5 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. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 29,789,268 21,599,041 12,076,906 12,074,213 12,073,123 12,063,478 12,060,737 12,032,368 12,002,180 12,174,582 977 834 979,955 898,327 731,584 945,955 076,960 442,442 439,568 464,538 463,809 460,712 460,667 437,944 435,294 253,730 826,013 822,596 683,165 325,066 325,066 324,566 319,566 318,610 316,726 316,726 314,408 314,408 312,408 312,408 299,037 EXPERIENCE BAND 1977-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 11,572 500 804 436 19,915 26,263 200 66,934 137 28,416 15,784 382 600 120 049 22,126 351 49,642 987 815 139,431 358,099 500 000 305 258 000 385 111-46 0000 0005 0000 0000 0008 0000 0017 0022 0009 0055 0000 0032 0000 0058 0000 0 . 0004 0004 0 . 0008 0000 0021 0000 0151 0016 0346 0016 0010 1695 0 . 5242 0000 0015 0154 0 . 0010 0000 0000 0071 0000 0064 0000 0300 0000 SURV RATIO 0000 9995 1. 0000 0000 9992 0000 9983 9978 9991 9945 0000 9968 0000 9942 1. 0000 9996 9996 9992 0000 9979 0000 9849 9984 9654 0 . 9984 0 ~ 9990 8305 4758 0000 9985 PCT SURV BEGIN OF INTERVAL 94 . 94. 93.93. 93. 93. 93. 93. 93. 93. 92. 92. 92. 92. 92. 92. 92. 92. 91. 91. 91. 91. 90. 90. 87. 86. 86. 72. 34. 34. 34. 33. 33. 33. 33. 33. 33. 33.33. 32. 9846 9990 0000 0000 9929 0000 9936 0000 9700 0000 Exhibit No. Case No.IPC-E-G3- J. SPANOS. IPCo Page 93 of 378 IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS, TURBINES AND GENERATORS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919-2001 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL 79. 80. 81. 5 82. 299,027 36,115 34,865 EXPERIENCE BAND 1977-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 15,902 250 111-47 0532 0346 0000 SURV RATIO 0 . 9468 9654 0000 PCT SURV BEGIN OF INTERVAL 32. 30. 29. 29. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 94 of 378 en VII- I- UJ UJ::E:::E:UJ UJ a: a:-'...JQ..Q..ILl::E:Q..-enoo;:) UJ NN0 ~ILl a: mC) ;:) u u mm a: a:I- 0- 0 .... ZU~UJUJa:1LI-UUQ.. ...J ~ ::E:UJa:UJUJ ;:) UI-II'Ia:a:UJ UJa: 0 :J: Q.. Q..UJlI\o-xx3: en 0 UJUJILl 0 D.. U::E: 11'1 0 a::J:C NNCOa:tO.....- 0 "".... ....J mm"" a: (T") Z(T");:;XE)I- -.. ZtI:UJ;:) 0 ~ ;:) ...J X E) x E)X E) (5 ~ x E)x E) x €) ')( ~ a:: r-- :::r x €) -:~)()..... 11'1 (rI C\J ~N I A I A~n5 lN3~~3d 111-48 C") 9 0If 0 ~O9:C")a.. -...... 0-:(1') 0ZoOIl) -+- ZZo- DQ)oe:CQ) .- en a.. 0)~ o~ 0wO,a.. ..... (f) CI: to z CI: 11'1 ::r (rI C\J IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUI PMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1919-2001 EXPERIENCE BAND 1946-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 37,895,211 578,020 0 .0153 9847 100. 37,277 889 0 . 0000 0000 98. 1.5 34,969,554 15,173 0 .0004 9996 98. 33,451,964 0000 1. 0000 98. 28,064,876 118 0 . 0003 9997 98. 24,417,225 27 , 694 0 .0011 9989 98. 23,621,683 731 0 . 0004 9996 98. 20,708,391 79,889 0039 9961 98. 17,775,321 072 0032 9968 97. 17,615,504 242,695 0138 9862 97. 15,042,561 117 100 0078 9922 96. 10.14,147 833 19,051 0013 9987 95. 11. 5 14,013,135 167,968 0120 9880 95. 12.13,769,276 86,175 0063 9937 94 . 13.13,579,706 159,947 0118 9882 93. 14.12,980,417 49,395 0038 9962 92. 15.12,597,985 230 0 . 0045 9955 92. 16.12,368,042 378 0030 9970 91. 17.12,292,407 313,070 0255 9745 91. 18.891,065 60,415 0061 9939 89. 19.678,644 77,641 0080 9920 88. 20.578,508 78,887 0082 9918 87. 21. 5 016,267 023 0 . 0017 9983 87. 22.926,134 479 0024 9976 87. 23.682,317 102 147 0218 9782 86. 24.660,447 22,900 0049 9951 84. 25.592,405 27,251 0059 9941 84. 26.527,569 168 0193 9807 84. 27.440,401 56,919 0128 O. 9872 82. 28.300,809 26,224 0061 9939 81. 29.265,969 18,135 0043 9957 80. 30.206,506 57,634 0137 9863 80. 31. 5 135,295 42,419 0103 9897 79. 32.079,475 110,793 0272 9728 78. 33.934,598 44,771 0114 9886 76. 34.962,118 83,783 0283 9717 75. 35.875,533 12,378 0 . 0043 9957 73. 36.840,729 16,340 0058 9942 73. 37.760,170 124,412 0451 9549 72. 38.626,374 106,253 0405 0 . 9595 69. Exhibit No. Case No. IPC-03- 111-49 J. SPANOS, IPCo Paae 96 of 378 I DAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRI C EQUIPMENT ORIGINAL LIFE TABLE,CONT. PLACEMENT BAND 1919-2001 EXPERIENCE BAND 1946 -2001 AGE AT EXPOSURES AT RET I REMENT S PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEG IN INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.518,856 244 0025 0 . 9975 66. 40.794 414 16,737 0093 9907 66. 41. 5 003,959 39,672 0395 9605 65. 42.963,419 988 0083 0 . 9917 63. 43.948,967 22,130 0233 9767 62. 44.926,837 16,829 0182 0 . 9818 61. 45.909,669 109,695 1206 0 . 8794 60. 46.797,740 10,977 0138 9862 52. 47.779,510 24,510 0314 9686 52. 48.755,000 16,217 0215 0 . 9785 50. 49.534,697 59,119 1106 8894 49. 50.453,080 013 0596 9404 43. 51.425,736 39,495 0928 9072 41. 52.283,873 969 0175 9825 37. 53.212,678 160 0008 0 . 9992 36. 54.167 035 160 0010 0 . 9990 36. 55.157,455 0000 0000 36. 56.157,153 530 0288 9712 36. 57.151,648 0000 0000 35. 58.151,648 616 0041 9959 35. 59.150,714 314 0353 0 . 9647 35. 60.132, 136 15,994 1210 8790 34. 61.115,491 560 0741 9259 30. 62.106,931 915 0 . 0086 0 . 9914 27. 63.95,638 570 0373 9627 27. 64.69,335 511 0506 o. 9494 26. 65.64,461 311 0514 9486 25. 66.61, 150 172 0192 9808 23. 67.59,975 0000 0000 23. 68.59,975 0000 0000 23. 69.59,822 0000 0000 23. 70.59,822 0000 0000 23. 71.59,556 176 0197 9803 23. 72.58,380 0000 0000 23. 73.56,972 0000 0000 23. 74.55,751 0000 0000 23. 75.55,735 0000 0000 23. 76.55,735 0000 0000 23. 77.55,735 120 0022 9978 23. 78.55,587 952 1610 8390 23. Exhibit No. Case No. IPC-03- III-J. SPANOS, IPCo Page 97 of 378 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919-2001 AGE AT BEGIN OF INTERVAL 79. 80. 81. 82. EXPOSURES AT BEGINNING OF AGE INTERVAL 46,155 190 557 EXPERIENCE BAND 1946-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 544 III- 0 . 0012 3538 0000 SURV RATIO 0 . 9988 0 . 6462 0000 PCT SURV BEGIN OF INTERVAL 19. 19. 12. 12. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 98 of 378 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRI C EQUI PMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1919-2001 EXPERIENCE BAND 1977-2001 AGE AT EXPOSURES AT RET I REMENT S PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 32,887,050 578,020 0 . 0176 9824 100. 32,329,573 0 . 0000 0000 98.1.5 30,111,639 14,843 0005 9995 98. 28,596,733 0000 1. 0000 98. 23,293,425 686 0 . 0001 9999 98. 19,690,062 687 0 . 0014 9986 98. 18,969,442 771 0004 0 . 9996 98. 16,078,144 79,889 0050 0 . 9950 98. 13,149,050 48,437 0037 9963 97. 12,989,744 230,318 0177 9823 97. 11,624,423 113,474 0098 9902 95.10.10,738,581 17,707 0016 0 . 9984 94.11.5 10,672,979 156,560 0147 9853 94. 12.10,557,705 83,337 0079 9921 92. 13.10,402,961 102,264 0098 9902 92. 14.869,419 43,482 0044 9956 91. 15.10,396,432 51,462 0049 9951 90. 16.11,000,480 30,748 0028 9972 90. 17.10,988,025 311,342 0283 9717 90. 18.607 276 59,189 0069 9931 87. 19.397,385 273 0092 9908 87.20.305,923 68,028 0082 0 . 9918 86. 21. 5 757 576 136 0000 1. 0000 85.22.706,354 15,288 0027 9973 85.23.468,332 18,544 0 . 0053 9947 85.24.663,158 900 0063 9937 84.25.646,379 25,583 0070 9930 84.26.629,118 420 0202 9798 83.27.819,897 575 0132 9868 82.28.928,140 26,087 0066 9934 80. 29.020,417 15,774 0039 9961 80. 30.978,067 44,437 0 . 0112 9888 80.31.5 920,464 41,710 0106 9894 79. 32.866,328 104,872 0271 9729 78.33.727,371 44,379 0119 9881 76. 34.755,602 79,265 0288 9712 75. 35.688,021 12,378 0046 9954 73. 36.653,937 16,045 0060 9940 72. 37.573,673 123,768 0481 9519 72. 38.464,375 104,912 0426 9574 68. Exhibit No. Case No. IPC-O3- III-J. SPANOS. IPCo Paqe 99 of 378 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919-2001 AGE AT BEGIN OF INTERVAL 39. 40. 41. 5 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 5 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 5 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 5 72. 73. 74. 75. 76. 77. 78. EXPOSURES AT BEGINNING OF AGE INTERVAL 403,115 680,035 889 790 849,253 841,047 825,240 808,949 697 286 681,120 663,600 445,542 365,890 338,547 196,684 125,517 80,535 140,571 140,358 151,648 151,648 150,714 132,136 115,491 106,931 95,638 69,335 64,461 61,150 59,975 59,975 59,822 59,822 59,556 58,380 56,972 55,751 55,735 55,735 55,735 55,587 EXPERIENCE BAND 1977 -2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 244 16,527 39,672 742 15,960 15,952 109,695 913 21,019 15,193 169 013 39,495 969 160 160 530 616 314 15,994 560 915 570 511 311 172 176 120 952 III- 0 . 0026 0098 0 . 0446 0021 0 . 0190 0193 1356 0128 0309 0229 1283 0738 1167 0253 0013 0020 0000 0323 0000 0041 0353 1210 0741 0086 0373 0 . 0506 0514 0 . 0192 0000 0000 SURV RATIO 0 . 9974 0 .9902 9554 9979 9810 0 . 9807 8644 9872 9691 9771 8717 9262 8833 9747 9987 9980 0000 9677 0000 9959 0 . 9647 8790 9259 9914 9627 0 . 9494 9486 9808 0000 0000 PCT SURV BEGIN OF INTERVAL 66. 65. 65. 62. 62. 60. 59. 51. 68 51. 49. 48. 42. 39. 34. 33. 33. 33. 33. 32. 32. 32. 31. 27. 25. 25. 24. 22. 21. 21. 34 21. 34 0000 1.0000 0 . 0000 1.0000 0 . 0197 0.98030000 1.0000 0000 00000000 1.00000000 1.00000000 1.00000022 0.9978 1610 8390 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 100 of 378 21. 21. 21. 20. 20. 20. 20. 20. 20. 20. IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUI PMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1919 - 2 001 AGE AT BEGIN OF INTERVAL 79. 80. 81. 5 82. EXPOSURES AT BEGINNING OF AGE INTERVAL 46,155 190 557 EXPERIENCE BAND 1977 -2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 544 III- 0012 3538 0 . 0000 SURV RATIO 9988 6462 1. 0000 PCT SURV BEGIN OF INTERVAL 17. 17. 11. 30 11.30 Exhibit No. Case No.IPC-03- J. SPANOS. IPCo Page 101 of 378 "j " ' 0'1 0'1 xx x x J O A H O P O W E R C O M P A N Y x, , :: - - - . . . . . . . . AC C O U N T 3 S S . PO L E S A N D F I X T U R E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 9 6 - 20 0 1 E X P E R I E N C E : 1 9 1 7 - 20 0 1 P L A C E M E N T S / I O W A r- - Z 6 0 ... . . :: I (f ) S O .. .W l I O II . . AG E I N Y E A R S 10 0 11 0 Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 1 0 2 o f 3 7 8 12 0 ACCOUNT 355. IDAHO POWER COMPANY POLES AND FIXTURES PLACEMENT BAND 191 7 - 2 001 ORIGINAL LIFE TABLE AGE AT BEGIN OF INTERVAL 1. 5 10. 11. 5 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 5 22. 23. 24. 25. 26. 27. 28. 29. 30.31.5 32. 33. 34. 35. 36. 37. 38. EXPOSURES AT BEGINNING OF AGE INTERVAL 21, 051, 575 12,620,556 13,892,426 934,324 15,034 021 15,279,537 14,079,611 12,207,03810,133,009 10,018,779 000,935 611,418 694,794 11,901 958 12,799,523 15,893,967 17,129,391 15,102,937 13,598,095 11,663,552 12,405,154 670,046 251,943 274,745 648,952 872,111 132 406 346,371 298,218 925,529 343,774 301,169 632 264 302,704 353,799 766,636 626,161 746,595 963,220 542,041 EXPERIENCE BAND 1996-2001. RETIREMENTS DURING AGE RETMT INTERVAL RATIO 483 36,927 24,529 32,524 43,608 15,953 916 213 16,766 29,254 26,598 29,432 506,305 36,173 46,318 16,296 202,959 47,441 52,783 589 11,255 11,681 883 30,111 906 11,601 35,330 41,940 12,420 387 37,054 17,991 59,712 33,274 346,686 610 970 13,022 III- 0000 0 . 0002 0 . 0027 0 . 0000 0016 0021 0031 0 . 0013 0005 0026 0019 0030 0027 0025 0396 0023 0027 0011 0149 0 . 0041 0043 0036 0016 0016 0016 0062 0019 0035 0154 0143 SURV RATIO 0000 9998 0 . 9973 0000 0 . 9984 0 . 9979 0 . 9969 9987 0 . 9995 0 . 9974 0 . 9981 0 . 9970 0 . 9973 0 . 9975 0 . 9604 9977 0 . 9973 0 . 9989 9851 0 . 9959 9957 0 . 9964 0 . 9984 0 . 9984 0 . 9984 0 . 9938 9981 0 . 9965 9846 0 . 9857 PCT SURV BEGIN OF INTERVAL 100. 100. 99. 99. 99. 99. 99. 99. 98. 98 . 85 98. 98. 98. 97. 97. 93. 93. 93. 93. 91. 91. 91. 90. 90. 90. 90. 89. 89. 89. 87. 0023 0.99770016 0 . 99840066 0 . 99340034 0.99660112 0 . 9888 0049 99510749 0.92510020 0.99800014 0.99860029 0.9971 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Paqe 103 of 378 86. 86. 86.a5. 85. 84. 84. 77. 77. 77. IDAHO POWER COMPANY ACCOUNT 355.POLES AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1917-2001 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL 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. 67. 68. 69.70. 71. 72. 73. 74. 75.76.77. 78. 081,364 976 020 596,248 660,314 824 357 682,181 928,706 601,767 487,249 764,587 216,346 403,938 701,424 697 576 610,855 686,307 649,526 649,526 128,239 125 082 106,035 120 120 120 120 792 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 11,354 36,497 14,537 967 944 232,836 138,932 18,512 23,377 420 55,690 766 333 758 634 331 III- 0022 0123 0056 0019 0035 0410 0282 0040 0052 0025 0173 0019 0000 0019 0001 0011 0000 0010 0000 0186 0 . 0000 120 0000 0 . 0000 0 .0000 0000 0 . 0000 SURV RATIO 9978 9877 0 . 9944 0 . 9981 0 . 9965 0 . 9590 9718 9960 9948 0 . 9975 9827 9981 0000 9981 9999 9989 0000 9990 0000 9814 1. 0000 PCT SURV BEGIN OF INTERVAL 77. 77. 76. 75. 75. 75. 72. 70. 69. 69. 69. 68. 68. 68.67.67.67. 67. 67. 67. 66. 66. Exhibit No. Case No. IPC-O3- J. SPANOS.lPCo Page 104 of 378 IDAHO POWER COMPANY ACCOUNT 355.POLES AND FIXTURES ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 191 7 - 2 001 AGE AT BEGIN OF INTERVAL 79. 80. 81. 5 82. 83. 84. EXPOSURES AT BEGINNING OF AGE INTERVAL 792 792 792 792 792 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 0 . 0000 0 . 0000 0000 0000 0000 III- SURV RATIO PCT SURV BEGIN OF INTERVAL Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 105 of 378 "j " ' 0'1 0 . . . . - I D A H O P O W E R C O M P A N Y AC C O U N T 3 5 6 . OV E R H E A D C O N D U C T O R S A N D O E V I C E S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S XX X X X X ) OR I G I N A L C U R V E : X 1 9 9 6 - 20 0 1 E X P E R I E N C E : 1 9 2 6 - 20 0 1 P L A C E M E N T S XX X X XX X ) 60 - ~ 6 0 ... . . ... . . II :(f ) S O .. .0.. AG E I N Y E A R S 11 0 12 0 10 0 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 0 6 o f 37 8 IDAHO POWER COMPANY ACCOUNT 356.OVERHEAD CONDUCTORS AND DEVICES ORIGINAL LIFE TABLE PLACEMENT BAND 1926 - 2 0 0 1 AGE AT BEGIN OF INTERVAL 1. 5 10. 11.5 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 5 22. 23. 24. 25. 26. 27. 28. 29. 30. 31.5 32. 33. 34. 35. 36. 37. 38. EXPOSURES AT BEGINNING OF AGE INTERVAL 17,640,704 10,825,279 12,636,127 10,421,165 10,897,281 11,467,589 11,255,575 888,604159,557 949,156 760,547 156,627 255,436 017,312 160,036 16,954,298 23,449,334 23,029,858 23,930,893 22,149,855 944,727 13,696,153 222,189 877,244 459,720 13,502,990 10,494,128 780,639 091,072 102,029 333,102 790,157 10,143,160 759,254 871,731 12,403,505 12,104,636 957,519 10,552,537 10,274,754 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 41,422 559 484 46,573 27 , 1 78 22,114 439 123 36,490 19,119 18,321 35,217 39,221 25, 048 147 193 13,301 42,532 172 20,928 28,719 132,494 566,261 11,767 15,640 12,065 640 41,627 14,270 488 29,797 227 8, 031 74,361 49,447 298,636 21,566 676 11,311 111- 0 . 0000 0000 0033 0001 0013 0041 0024 0 . 0022 0009 0 . 0020 0 . 0063 0037 0081 0088 0055 0015 0063 0 . 0006 0 . 0018 0 . 0002 0010 0021 0161 0381 0 . 0009 0 . 0012 0011 0005 0 . 0046 0035 SURV RATIO 0000 1. 0000 9967 9999 9987 9959 9976 9978 9991 9980 0 . 9937 0 . 9963 9919 9912 9945 9985 9937 9994 0 . 9982 0 . 9998 0 . 9990 9979 9839 9619 9991 0 . 9988 9989 9995 0 . 9954 0 . 9965 PCT SURV BEG IN INTERVAL 100. 100.100. 99. 99. 99. 99. 98. 98. 98. 98. 97. 97. 96. 95.95. 95. 94. 94. 94. 94. 94. 93. 92. 88. 88. 88. 88. 88. 88. 0010 0.9990 0 .0030 0.99700002 0.99980008 0 . 9992 0075 99250040 0.9960 0247 97530022 0.99780004 0 . 9996 0011 9989 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Paae 107 of 378 87. 87. 87.51 ' 87. 87. 86. 86. 84. 84.84.01=\ IDAHO POWER COMPANY ACCOUNT 356.OVERHEAD CONDUCTORS AND DEVI CES ORIGINAL LIFE TABLE,CONT. PLACEMENT BAND 1926-2001 EXPERIENCE BAND 1996-2001 AGE AT EXPOSURES AT RET I REMENT S PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.10,873,663 101 0002 9998 83. 40.424 877 21,267 0033 0 . 9967 83. 41. 5 343,835 10,159 0030 0 . 9970 83.42.946,743 777 0023 0 . 9977 83.43.037 461 985 0003 9997 83.44.421,917 632 0090 9910 83.45.958,295 100,593 0169 0 . 9831 82.46.817 978 762 0 . 0012 9988 81.47.696,839 215 0013 9987 80.48.160,813 815 0007 9993 80. 49.433,164 50,688 0114 9886 80. 50.926,178 534 0017 0 . 9983 79. 51. 5 631,016 241 0004 9996 79. 52.474,538 992 0063 9937 79. 53.426,149 441 0010 9990 79. 54.721,629 26,652 0369 9631 79.55.531,957 0 . 0000 0000 76.56.531,957 060 0020 9980 76.57.306,296 0000 0000 76.58.304,897 583 0 . 0052 9948 76. 59.301,049 0000 0000 75. 60.75. 61. 5 62. 63. 64. 65. 66. 67. 68. 69.000070.000071.0000 72.0000 73. Exhibit No. Case No.IPC-03- J. SPANOS. IPCo Page 108 of 378 111- "j " ' .. . . 10 A H O P O W E R C O M P A N Y X) O AC C O U N T 3 6 1 . 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S )( X X OR I G I N A L C U R V E : X 1 9 9 6 - 20 0 1 E X P E R I E N C E : 1 9 0 9 - 20 0 1 P L A C E M E N T S 1\ / IO W A 55 - R2 . 5 XX X X xX x x x ) o Z 6 0 ... . . :; : . :;: . :: J (f ) S O .. . II :W q O 0.. . AG E I N Y E A R S 11 0 12 0 10 0 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 0 9 o f 37 8 "j " ' (" . ) "O L o m Q ~ Q ~ co " 0 en CD ~ CD g ~Z Z O Z - 0 =o ' =o O "" 0 ' ~o 6 U) U ) U ) U ) U ) U ) U ) U ) U ) t \ ) oo - . J 0 \ U 1 tI : o U ) t \ ) t - 1 . . . . U1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 ~~ U 1 l 1 1 m - . . . J - . . J - . J - . . J - . . . J I- ' I - ' U ) \ 0 U1 0 0 \ I- ' t \ ) t I : o om o o o o o o - . J m o o O \ tI : o U ) o o I - ' - . J - . J - . J 0\ tI : o oo - . J 0 \ - . J 1 0 - . J tI : o \ 0 m 0 \0 t \ ) tI : o t I : o o o \ 0 U1 \ 0 t \ ) t\ ) I- ' U ) I - ' 0 0 \ U1 0 \ tI : o \0 U ) o o o o - . J I - ' tI : o - . J \ 0 ~O \ ~ U 1 N u ) I - ' I - ' O 00 0 0 0 0 0 0 0 0 . . 00 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 OO O t l : o O t l : o o o O O O t\ ) U ) 0 U) tI : o 0 \ o o \0 - . J 1- ' 0 0 0 0 0 0 0 0 0 0\ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 0\ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 o\ O \ O m \ O U 1 I - ' \ O \ O \ O oo - . J 0 -. J 0 \ tI : o 1 0 I - ' U ) oo 0 0 o o o o 0 0 o o o o 0 0 o o 0 0 oo o o o o o o o o o o \ 0 \ 0 \ 0 \ 0 . . . . 0 0 ~ ~ ~ oo m . -. J - . J 0 0 U1 - . J 0 U1 o o - . J tI : o I - ' \ 0 t\ ) N N N N N N N N ~ OO - . J m U 1 t 1 : o u ) N I - ' O \ O . . U1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 I- ' I - ' ~ I - ' I - ' t\ ) I - ' I - ' I - ' oo o ~ ~ m - . . . J o \ O \ O - . . . J u) u ) O O U 1 w m U ) O \ ~ \ O -. J o O \ m - . J O O O N \ O m U) 0 0 0 0 ~ t I : o m U 1 0 U ) U 1 1- ' U 1 ~ ~ W w \ O \ O m o o tI : o ~ U 1 N ~ - . J t I : o N O I - ' \0 0 0 U 1 -. J 1- ' 0 0 0 N \O N 1 0 m I- ' 10 N~ ~ m N 1- ' 0 ~ m N mt l : o \ O l - ' . I : : - U1 - . . J m O O N 00 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 00 0 0 0 0 0 1 - ' 0 1 - ' t- 1 0 0 1 - ' 0 0 \ N t \ ) U ) N 1- ' 0 0 U 1 N O \ O O U ) . I : : - ~ 00 0 0 1 - ' 0 0 0 0 0 \0 \ 0 \ 0 \ 0 0 \ 0 \ 0 \ 0 \ 0 \ 0 \0 \ 0 \ 0 \ 0 0 \ 0 \ 0 o o \ 0 00 \ 0 \ 0 o o 0 U ) o o -. J m -.. J \O N U 1 o o 0 1 - ' 0 - . J m m 00 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \O O O O O O O N t \ ) U ) \0 0 0 I- ' I - ' o o \ 0 I - ' tI : o U 1 U1 t \ ) - . J 0 0 o o ~ \0 1 0 U ) \ 0 I- ' I - ' I - ' I - ' I - ' I - ' I - ' I - ' I - ' oo - . J m U 1 t 1 : o u ) N I - ' O \ O . . U1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 I- ' I - ' I - ' I - ' I - ' t - 1 I - ' I - ' I - ' t \ ) -. . J O O U 1 m m m w W w o U1 U 1 .I : : - o o o o t \ ) - . J U) ~ m w I - ' \ 0 I - ' \ 0 \ 0 t \ ) tI : o U 1 .I: : - U1 m t \ ) ~ l - ' m - . J - . J N O \O \ O O ~ U ) \ O u ) N U 1 U 1 m- . J O N ~ O \ O \ t I : o O m oo 1 0 oo ~ 00 U 1 \0 m I- ' -. . J 1 0 U ) oo ~ U1 o o tI : o U ) I - ' 1 0 U) m o \ O \ O - . . J \ O mu ) O O I - ' U 1 0 0 m 00 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0t \ ) 0 0 0 0 0 0 0 0 U1 o o 0 ~ 1 - ' 0 0 0 0 \ U ) 0 ~u ) O U 1 - . J t \ ) u ) I - ' N O 00 ~ 0 0 0 0 0 0 1 - ' \0 \ 0 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 0 \O - . J 0\ 0 \ 0 \ 0 \ 0 \ 0 \ 0 0 ~I - ' O U 1 0 0 I - ' \ O U ) O \ O \0 -. . J 0 U1 U ) o o - . J \ 0 o o \0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 ~ m m -. J - . J 0 0 0 0 o o \ 0 \ 0 00 0 0 1 0 ~ t \ ) 10 o o I - ' I - ' -. J ~ ~ U 1 N w m m o o o o oo - . J O \ U 1 t 1 : o u ) N I - ' O O U1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 U 1 0 t\ ) t \ ) t \ ) N N N t \ ) N N u ) ~U 1 \ O - . . J - . . J O ~ \ O O O ~ m\ O o - . . J - . . J ~ W o O O t \ ) U) . I : : - . l : : - O \ U ) ~ w U ) O O O -. J o o o ~ ~ m O N m - . J oo U ) 0 0 o o oo I - ' U ) 0 NU 1 \ O O O N - . J ~ W - . . J \ O I- ' -. J 1 0 U1 0 \ O N U 1 W mN N I- ' -. . J 00 0 0 0 0 0 0 0 0 . . 00 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 00 0 0 0 \ 1 - ' 0 0 0 0 00 0 t \ ) 1 - ' U 1 0 t l : o O O 1- ' 1 - ' 1 - ' 0 0 0 1 - ' 0 ~ 1 - ' 00 0 \ 0 \ 0 \ 0 0 \ 0 0 0 00 0 \ 0 \ 0 \ 0 0 \ 0 0 0 OO O I . O W O O O \ O O O 00 0 0 0 \ O U 1 0 m o o ~ ~ ~ \0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 0 0 0 \0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 0 0 0 1- ' ~ ~ t \ ) o o \ O \ O O O O OO o o O O O l - ' m m O O O H I I I Zt I : I ~ I- j ( j ) ( j ) tI : l H t I : I E: : ~ ~ ~ I I I t r j G) t I : I : x tI : I ( j ) ' t I ~( J ) tr j Z t:r : : I :: : 0 ( j ) ( J ) ~O ~ t" I t % j ~ t: J : : : 0 c: : t : r : : I Z: : U ~ ~ H H tr j Z ::: 0 :: u ( j ) t r j ~~ ~ t" ' ( j ) Z tr j ~ (J ) H : s : He : : : Ht : J : ! ' U t:r : : I ~ G ) ~ t: r : : I H :: : 0 Z ( J ) t" I t % j e : : : 't I tr j :s : tI : I II I I- ' I- ' t:r : : I t: r : : I :: u tr j tr j II I I- ' t\ ) I- ' :: u(j ) t'i t% j tJ : : I t' i tr j I- ' :E : tI : I :: u (J ) :: : 0 I- j tJ : : I ( ) (J ) 0 :s : 't I :: u e: : : t: r : : I :s : tr j (J ) IDAHO POWER COMPANY ACCOUNT 361.STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE,CONT. PLACEMENT BAND 190 9 - 2 0 0 1 EXPERIENCE BAND 1996-2001 AGE AT EXPOSURES AT RET I REMENT S PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.474,676 427 0178 0 . 9822 88. 40.466,251 598 0034 0 . 9966 86. 41.5 433,394 533 0 .0012 9988 86. 42.448,611 367 0097 9903 86. 43.495,362 124 0 . 0003 9997 85. 44.554,384 859 0088 9912 85. 45.482,000 532 0115 9885 84. 46.481,215 223 0025 0 . 9975 83. 47.464,864 13,143 0283 0 . 9717 83. 48.367,390 662 0018 9982 80. 49.298 495 109 0037 0 . 9963 80. 50.163,915 084 0 .0554 9446 80. 51.5 101,445 767 0371 9629 76. 52.58,754 22,757 0 . 3873 6127 73. 53.21,086 0000 1. 0000 44. 54.13,844 0007 9993 44. 55.274 0000 0000 44. 56.11,598 0000 0000 44. 57.19,255 0051 9949 44. 58.20,439 240 0117 9883 44. 59.223 0000 0000 44. 60.31,707 0005 9995 44. 61.5 29,164 720 0247 9753 44. 62.20,674 260 1577 8423 42. 63.798 267 5376 4624 36. 64.104 0000 0000 16. 65.880 0139 9861 16. 66.23,789 0008 9992 16. 67.23,771 0000 0000 16. 68.23,791 0000 0000 16. 69.23,791 507 0213 9787 16. 70.20,970 0000 0000 16. 71.5 21,049 0 . 0000 0000 16. 72.36,787 0005 9995 16. 73.41,052 0 .0000 0000 16. 74.55,194 0000 0000 16. 75.55,194 0000 0000 16. 76.74,951 0000 0000 16. 77.74,872 142 0 . 0553 9447 16. 78.043 14,056 4129 5871 15. Exhibit No. Case No. IPC-03- 111-J. SPANOS, IPCo Page 111 of 378 IDAHO POWER COMPANY STRUCTURES AND IMPROVEMENTSACCOUNT 361. ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1909-2001 EXPERIENCE BAND 1996-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 79.19,842 0000 0000 80.19,758 15,501 0 .7845 2155 81.5 257 471 8154 0 . 1846 1. 93 82. 83. 84. 85. 86.750 0 .0000 87.750 0000 88.750 0 . 0000 89.750 0000 90.750 0 . 0000 91.5 750 0000 92. 111- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 112 of 378 "j " ' (J ) (J ) ID A H O P O W E R C O M P A N Y AC C O U N T 3 6 2 . ST A T I O N E Q U I P M E N T OR I G I N A L A N O S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 9 6 - 2 0 0 1 E X P E R I E N C E : 1 9 1 6 - 20 0 1 P L A C E M E N T S x) O IO W R x) O ~ 6 0 ... . . ;:: . ... . . ;:: . :: J (f ) S O .. .w q O AG E I N Y E A R S 11 0 12 0 10 0 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S , I P C o Pa g e 1 1 3 o f 37 8 IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1916-2001 AGE AT BEGIN OF INTERVAL 1.5 10. 11. 5 12. 13. 14. 15.16. 17. 18. 19. 20. 21. 5 22. 23. 24. 25. 26. 27. 28. 29. 30.31.5 32. 33. 34. 35. 36. 37. 38. EXPOSURES AT BEGINNING OF AGE INTERVAL 31,729,243 28,736,129 24,170,047 21,209,608 19,501,052 23,925,452 25,600,484 23,666,413 22,547,998 19,008,057 15,312,976 398,631 170,182 937,689 203,505 834,770 672 346 10,107 899 11,870,944 13,367,850 15,706,265 15,690,794 14,864,350 14,153,677 13,217,833 10,908,551 148,230 587,994 359,012 963,831 533,245 522 713 559,847 471,087 715,952 735,248 074,634 954,957 541,767 346,050 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 10, 548 49,068 38,619 20,240 329,727 436 81,217 56,348 274 818,702 143,368 218 101,762 91,166 743,256 68,602 145,418 741,480 13,557 121,109 53,364 99,603 69,484 66,907 83,352 36,697 23,286 43,148 , 139 37,411 55,582 , 964 159,634 43,803 721 29,800 195 235,154 971 111- 0 .0000 0 .0004 0020 0018 0010 0138 0 . 0003 0034 0025 0025 0 . 0535 0153 0077 0171 0127 0841 0 . 0071 0144 0625 0010 0077 0034 0067 0 . 0049 0051 0076 0045 0035 0059 0053 SURV RATIO 0000 9996 0 .9980 9982 9990 0 . 9862 9997 9966 9975 9975 9465 9847 9923 9829 9873 9159 0 . 9929 9856 9375 9990 9923 9966 9933 9951 0 . 9949 9924 9955 0 . 9965 0 . 9941 9947 PCT SURV BEG IN INTERVAL 100. 100. 99. 99. 99. 99. 98. 98. 97. 97. 97. 92.90. 89. 88. 87. 79. 79. 78. 73. 73.72.72. 71. 71. 71. 70. 70.70. 69. 0057 0.99430085 0.99150053 0.99470247 0.97530093 0.99070014 0.99860073 0.99270008 0.9992 0664 93360054 0.9946 Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 114 of 378 69. 68. 68. 68. 66. 65. 65. 65. 65. 60. IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT ORIGINAL LIFE TABLE,CONT. PLACEMENT BAND 1916-2001 EXPERI ENCE BAND 1996-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEG IN INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 39.615,914 40,098 0111 9889 60. 40.186,319 016 0022 9978 59. 41. 5 999,161 36,315 0121 9879 59. 42.152,852 15,419 0049 9951 58. 43.240,515 573 0026 9974 58. 44.454,104 36,095 0 . 0104 9896 58. 45.475,732 49,902 0 .0144 9856 57. 46.411,105 38,507 0 . 0113 9887 57. 47.465,206 71,987 0208 0 . 9792 56. 48.442,331 16,391 0067 0 . 9933 55. 49.124,741 403 0 . 0044 0 . 9956 54. 50.477 558 10,563 0 . 0071 9929 54. 51. 5 881,034 176,893 0 .2008 7992 54. 52.436,840 501 0 . 0034 0 . 9966 43. 53.271,093 0 .0001 9999 43. 54.222,465 523 0 . 0024 0 . 9976 43. 55.160,205 936 0 . 0058 9942 43. 56.147 976 0 . 0002 9998 42. 57.145,590 0 . 0002 9998 42. 58.134,527 444 0 .0107 0 . 9893 42. 59.141,979 0 . 0007 9993 42. 60.103,198 229 0 . 0022 9978 42. 61.5 101,451 122 0 . 0012 9988 42. 62.79,207 701 0089 9911 42. 63.74,630 925 0794 9206 41. 83 64.53,150 0 .0016 9984 38. 65.12,508 0000 0000 38. 66.13,434 0000 0000 38. 67.16,744 0000 0000 38. 68.14,721 0 . 0000 0000 38. 69.14,721 0009 9991 38. 70.831 0000 0000 38. 71.5 474 0 . 0000 1. 0000 38. 72.193 0 . 0000 0000 38. 73.325 0 . 0000 0000 38. 74.321 0035 9965 38. 75.299 0 . 0000 0000 38. 76.14,994 0 . 0000 0000 38. 77.14,854 462 0311 9689 38. 78.695 0000 0000 37. Exhibit No. Case No. IPC-03- 111-J. SPANOS, IPCo Page 115 of 378 IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1916 - 2 0 0 1 EXPERIENCE BAND 1996-2001 AGE AT BEGIN OF INTERVAL EXPOSURES AT BEGINNING OF AGE INTERVAL RETIREMENTS DURING AGE RETMT INTERVAL RATIO SURV RATIO PCT SURV BEG IN INTERVAL 79.10,687 0 .0000 0000 37. 80.10,687 0000 0000 37. 81. 5 10,687 1, 949 0 . 1824 8176 37. 82.992 0 . 0000 0000 30. 83.992 0000 0000 30. 84.992 0000 1. 0000 30. 85.30. 111- Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 116 of 378 11\ 11.1 ;:).... lL. In I- It)11.110 .Z ua: zca:a: ILl I..J 0- a: a: a: ::r11... 11.1 ID...J::!: 3: ;:) 0 0 :'::::E: .0 - 011\11.1 CD :;:' UJ en 11\ a:3: 11.1 lL. 11.1 ;:)...J 0 U Ua.. 0 11...Za:a:O...J 0In a: :;:.0 -10- a::J: a: "" 11... 0- ;:) to ::!:-tn(T") 0 3: ....;:) t J It) C\J ('I')9000C\ W ('I') ..- O9::.....C\ - 9:: cri 0z 0 ..--+- ZZ..- DQ)oe:CQ)0- en a.. 0).cO(/)~O-;a.. (Y') I"- ::r(II (III"- Zll'l0 a:- a: ...J ...J..J...J 0-0 It)::1:0 N It)It) II) ,.... 0 ~ 111- IDAHO POWER COMPANY ACCOUNT 364.POLES, TOWERS AND FIXTURES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 41-R1. BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1977 45,079,819 47,995,066 915,247- 1978 48,810,823 51,781,881 971,058- 1979 53,196,313 56,277,543 081,230- 1980 57,743,452 60,835,189 091,737- 1981 62,429,652 65,541,393 111,741- 1982 66,874,614 69,937,419 062,805- 1983 70,415,263 73,396,764 981,501- 1984 74,750,799 77,509,576 758,777- 1985 79,075,784 81,626,873 551,089- 1986 81,627,374 83,883,094 255,720- 1987 83,912,082 85,870,489 958,407- 1988 86,803,866 88,318,391 514,525- 1989 90,646,804 91,795,079 148,275- 1990 94,640,823 95,611,952 971,129- 1991 100,177,395 100,943,556 766,161- 1992 107,301,926 107,651,504 349,578- 1993 114,668,841 114,709,590 40,749- 1994 122,528,430 122,472,329 56,101 1995 130,420,054 130,053,868 366,186 1996 139,029,620 138,151,474 878,146 1997 141,366,283 139,936,052 1,.430,231 1998 142,682,954 139,791,321 891,633 1999 156,639,850 152,971,546 668,304 2000 158,377,897 154,141,181 236,716 2001 166,092,612 162,047,605 045,007 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORMANCE EXPERI ENCE BALANCE MEASURE INDEX BEG END 99,011,733 463,529 40.95.3 100. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 118 of 378 111- 11\ ILl en I-UJ IDU'I u C\Ja: ZOo:I- 0 O:UJ I0- -,o-tO~a:::r11. ;:) ID...J2: 0 ;:) 0 z :.:: 2: U 0 0 - OIl\UJ UJ 0 11\ a:3: a: lL. ILl ;:)UJ OUU1l.:J:a: Za:a:ILl O...J 0VI~~~ 0 -ID- :J: a:11... I- ;:) 2:-11\. 0 11'1 U IT'I ;:) ll'. C\ cJ,c 9000c LUC\ Ua.C") a.. - , _. - (/) Z 0 zz~ DQ)oe:CQ)0- en a.. 0)..cO(/) ~JjO-)a.. (T") I"- ::I' I"- z U'Ioa:- a: -' ...J-'..J U'I-0 N2: 0 11'1I"-If)If) If) ..... 0 ~ 111- IDAHO POWER COMPANY ACCOUNT 365.OVERHEAD CONDUCTORS AND DEVI CES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 46 - R2 BOOK S I MULA TED YEAR BALANCE BALANCE DIFFERENCE 1977 31,580,330 33,590,146 009,816- 1978 34,027,283 36,000,347 973,064- 1979 36,961,844 38,957,078 995,234- 1980 39,678,255 41,663,451 985,196- 1981 42,089,928 44,052,116 962,188- 1982 45,022,181 46,946,794 924,613- 1983 47,186,365 49,075,008 888,643- 1984 49,721,140 51,495,354 774,214- 1985 52,663,343 54,392,828 729,485- 1986 53,446,816 54,940,307 493,491- 1987 54,551,788 55,879,023 327,235- 1988 55,805,733 56,884,579 078,846- 1989 58,106,549 58,932,981 826,432- 1990 60,303,195 61,005,894 702,699- 1991 62,646,445 63,147,629 501,184- 1992 65,681,540 65,897,352 215,812- 1993 68,600,502 68,589,866 10,636 1994 71,472,197 71,062,283 409,914 1995 74,419,363 73,871,803 547 560 1996 77,517,819 76,616,046 901,773 1997 79,002,414 77,947,175 055,239 1998 78,378,164 76,647,540 730,624 1999 020,200 81,869,219 150,981 2000 84,013,899 81,646,480 367,419 2001 86,633,412 84,464,850 168,562 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORMANCE EXPERI ENCE BALANCE MEASURE INDEX BEG END 59,741,228 550,082 38.90.100. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 120 of 378 111- MI L L I O N DO L L A R S -; / SI M U L A T E b B A L A N C E ", - ID A H O P O w E R C O M P A N Y -- AC C O U N T 3 6 6 . UN D E R G R O U N D C D N D U I T -- - - - "" B O O K CO M P A R I S O N O F BO O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y LA N C E S SU R V I V O R CU R V E . . 60 - 19 7 5 19 7 B 19 B I 19 B 1 4 19 8 7 19 9 0 19 9 3 19 9 6 I n n o ?n n ? Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 12 1 o f 3 7 8 ;: . n n ! ; IDAHO POWER COMPANY ACCOUNT 366.UNDERGROUND CONDUIT SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 60- BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1977 947,807 897,391 50,416 1978 472,927 429,655 43,272 1979 012,946 970,031 42,915 1980 647,250 614,908 32,342 1981 346,996 325,869 21,127 1982 785,414 765,633 19,781 1983 032,108 014,727 17,381 1984 314,915 291,638 23,277 1985 562,187 540,349 21,838 1986 023,393 077 773 54,380- 1987 077,959 121,004 43,045- 1988 580,532 618,167 37,635- 1989 208,670 239,272 30,602- 1990 052,920 093,970 41,050- 1991 10,040,216 10,083,786 43,570- 1992 11,413,281 11,447,370 34,089- 1993 12,952,764 12,981,780 29,016- 1994 14,996,936 15,020,203 23,267- 1995 16,287,318 16,300,793 13,475- 1996 18,014,503 18,015,382 879- 1997 18,970,071 18,961,130 941 1998 19,451,189 19,385,782 65,407 1999 23,106,632 23,011,387 95,245 2000 25,337,774 25,248,111 89,663 2001 28,582,949 28,543,561 39,388 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORMANCE EXPERIENCE BALANCE MEASURE INDEX BEG END 11,328,786 42,874 264.57.93. 111- Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 122 of 378 MI L L I O N DO L L A R S 25 0 .. : / '1 U L H I t . U .. . . . . =I T ' f C 5 10 R H O p O w E R C O M P R N Y "' " RC C O U N T 3 6 7 . UN D E R G R O U N D C O N D U C T O R S A N D D E V I C E S -- - - - CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R CU R V E . . 37 - 51 . Rn n K ~ C I u ~ .. . . . . . 15 0 "j " ' ... . . . 10 0 19 7 5 19 7 8 19 8 1 19 8 4 19 8 7 19 9 0 19 9 3 19 9 6 19 9 9 20 0 2 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 2 3 o f 37 8 20 0 5 IDAHO POWER COMPANY ACCOUNT 367.UNDERGROUND CONDUCTORS AND DEVI CES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 37 - S 1 . 5 BOOK S I MULA TED YEAR BALANCE BALANCE DIFFERENCE 1977 307,628 362,887 55,259- 1978 11,711,842 11,786,549 74,707- 1979 13,793,209 13,863,733 70,524- 1980 16,311,142 16,403,502 92,360- 1981 19,082,950 19,186,880 103,930- 1982 20,735,527 20,863,598 128,071- 1983 21,815,631 21,959,334 143,703- 1984 23,214,622 23,330,812 116,190- 1985 24,854,904 25,017,760 162,856- 1986 26,311,708 26,437,594 125,886- 1987 27,634,544 691,125 56,581- 1988 29,575,737 29,571,428 309 1989 33,293,413 33,251,818 41,595 1990 712,786 37,714,782 996- 1991 43,073,666 43,115,274 41,608- 1992 49,758,898 49,758,210 688 1993 59,145,248 59,176,045 30,797- 1994 70,699,524 70,773,748 74,224- 1995 81,513,818 81,615,126 101,308- 1996 91,171,857 268,982 125- 1997 98,530,192 98,686,538 156,346- 1998 96,575,077 96,334,911 240,166 1999 107,268,460 107 329,206 60,746- 2000 111,369,244 111,424,162 54,918- 2001 119,073,667 119,208,151 134,484- RETIREMENTS AVERAGE BOOK RESIDUAL CONFORMANCE EXPERIENCE BALANCE MEASURE INDEX BEG END 49,741,412 103,076 482.99.4 100. 111- Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 124 of 378 MI L L I O N DO L L A R S 50 0 10 0 -: : : :;0 - -- - 5 I M U L :n E O B R L R \J C E S "' " BO O BR L R N C E ~ ID A H O P O W E R C O M P A N Y RC C O U N T 3 6 B . 0 0 LI N E T R A N S F O R M E R S CO M P R R I S O N O F BO O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R CU R V E . . 3S - 1, \ 0 30 0 "j" ' .. . . . 20 0 19 7 5 19 7 8 19 B 1 19 B 4 19 8 7 19 9 0 19 9 3 19 9 6 IQ Q q Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 2 5 o f 3 7 8 20 0 2 20 0 5 IDAHO POWER COMPANY ACCOUNT 368.LINE TRANSFORMERS SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 35 - R2 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1977 61,274,470 61,672,323 397,853- 1978 67,815,077 68,283,708 468,631- 1979 74,979,393 75,499,335 519,942- 1980 81,731,122 82,933,860 202,738- 1981 88,377,188 90 , 423 , 656 046,468- 1982 95,224,442 97,206,424 981,982- 1983 101,651,440 104,301,169 649,729- 1984 110,017,039 113,112,153 095,114- 1985 115,931,099 119,884,447 953,348- 1986 120,224,671 124,794,444 569,773- 1987 124,550,826 129,603,086 052,260- 1988 130,224,464 134,956,789 732,325- 1989 139,331,586 143,622,788 291,202- 1990 148,464,725 152,879,500 414,775- 1991 154,678,431 159,148,990 470,559- 1992 162,850,023 167,253,469 403,446- 1993 171,659,260 175,346,702 687,442- 1994 182,662,363 186,021,828 359,465- 1995 193,180,098 195,555,608 375,510- 1996 205,614,600 206,027,433 412,833- 1997 217 570,234 215,725,123 845,111 1998 216,653,873 213,066,872 587 001 1999 232,862,057 228,017,941 844 116 2000 242,212,471 235,461,026 751,445 2001 248,883,111 242,312,505 570,606 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORMANCE EXPERIENCE BALANCE MEASURE INDEX BEG END 147,544,963 729,412 39.100.0 100. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 126 of 378 111- MI L L I O N DO L L R R S S I M U L RT E D B R L R \I C E S - ~ BO O I .. . . . . BR L R N C E c ... . . .-- - I D A H O P O W E R C O M P A N Y AC C O U N T 3 6 9 . SE R V I C E S CO M P A R I S O N O F B O O K B A L A N C E S wi T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . 30 - 1. 1 "j " ' 19 7 5 19 7 B 19 B 1 19 B I . I 19 8 7 19 9 0 19 9 3 19 9 6 19 Q Q 20 0 2 Ex h i b i t N o . Ca s e N o . IP C - 03 - J. S P A N O S . I P C o Pa g e 1 2 7 o f 37 8 20 0 5 IDAHO POWER COMPANY ACCOUNT 369.SERVI CES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 30 - S2 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1977 048,620 10,436,270 387,650- 1978 827,596 11,278,828 451,232- 1979 10,808,221 12,302,132 493,911- 1980 11,813,358 13,301,717 488,359- 1981 12,444,525 13,923,480 478,955- 1982 13,264,692 14,719,323 454,631- 1983 14,239,106 15,636,072 396,966- 1984 15,261,276 16,604,901 343,625- 1985 16,385,558 685,083 299,525- 1986 418,927 18,612,118 193,191- 1987 18,158,837 19,275,554 116,717- 1988 19,201,620 20,269,403 067,783- 1989 20,651,957 21,602,957 951,000- 1990 326,134 22,166,774 840,640- 1991 22,283,449 23,016,317 732,868- 1992 23,266,850 23,808,142 541,292- 1993 24,779,600 25,135,330 355,730- 1994 27,215,106 27,388,976 173,870- 1995 28,865,627 28,837,632 27,995 1996 972,286 30,698,150 274,136 1997 30,757,157 30,204,357 552,800 1998 33,540,623 32,480,331 060,292 1999 36,307,043 34,826,273 480,770 2000 38,604,655 36,758,148 846,507 2001 42,622,542 40,463,109 159,433 RETIREMENTS AVERAGE BOOK RESIDUAL CONFORMANCE EXPERIENCE BALANCE MEASURE INDEX BEG END 21,962,615 206,773 18.100.0 100. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 128 of 378 111- MI L L I O N DO L L A R S =1 L A N C E 5 BO O K B ;. . o - I~ - :T M I I I R T F n RR I A N r F S ID A H O p O w E R C O M P A N Y AC C O U N T 3 7 0 . ME T E R S CO M P A R I S O N O F BO O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R CU R V E . . 30 - "j " ' (X I 19 7 5 19 7 8 19 8 1 19 8 4 19 8 7 19 9 0 19 9 3 19 9 6 19 ~ n ~n n ~ Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 2 9 o f 37 8 ?n n c : IDAHO POWER COMPANY ACCOUNT 370.METERS SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 30 - L2 BOOK SIMULATED YEAR BALANCE BALANCE DIFFERENCE 1977 10,396,440 10,261,549 134,891 1978 11,346,803 11, 190,346 156,457 1979 12,220,747 12,012,992 207 755 1980 14,046,254 13,811,470 234,784 1981 15,165,561 14,881,073 284,488 1982 15,871,611 15,551,285 320,326 1983 16,651,738 16,258,773 392,965 1984 17,813,835 17,363,725 450,110 1985 18,661,080 18,109,505 551,575 1986 19,249,176 18,543,248 705 928 1987 20,061,757 19,188,444 873,313 1988 21,159,564 20,096,072 063,492 1989 21,320,194 21,021,621 298,573 1990 22,546,220 22,166,025 380,195 1991 23,890,341 23,441,305 449,036 1992 24,875,206 24,551,379 323,827 1993 26,359,715 25,898,940 460,775 1994 28,268,639 27,784,977 483,662 1995 29,937,529 29,507,475 430,054 1996 31,515,789 31,336,461 179,328 1997 32,660,655 32,719,832 59,177- 1998 31,816,146 32,119,671 303,525- 1999 35,687,438 36,374,954 687,516- 2000 36,863,578 38,173,900 310,322- 2001 37,736,793 39,601,944 865,151- RETIREMENTS AVERAGE BOOK RESIDUAL CONFORMANCE EXPERIENCE BALANCE MEASURE INDEX BEG END 23,044,912 643,284 35.99.6 100. 111- Exhibit No. Case No. IPC-E-G3- J. SPANOS, IPCo Page 130 of 378 TH O U S A N D DO L L A R S 10 0 I D A H O P O W E R CO M P A N Y AC C O U N T 3 7 1 . PH O T O V O L T A l C IN S T A L L A T I O N S BO O K I j H L H "' " ~ CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . .~ ~ ~ 19 9 6 19 9 9 20 0 2 20 1 40 0 30 0 "j " ' 20 0 S I M U L A T E O B A L A N C E S Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 13 1 o f 3 7 8 IDAHO POWER COMPANY ACCOUNT 371. 10 PHOTOVOLTAIC INSTALLATIONS SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 8 - S5 YEAR BOOK BALANCE SIMULATED BALANCE DIFFERENCE 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 36,878 187 929 350,291 350,291 350,291 350,291 386,704 359,318 36,878 187,929 350,291 350,291 350,290 350,162 384,097 362,964 129 607 646- AVERAGE BOOK BALANCE RESIDUAL MEASURE CONFORMANCE INDEX RETIREMENTS EXPERIENCEBEG END 94,880 897 105.99.30. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 132 of 378 111- MI L L I O N DO L L A R S 5 I M U L RT E O B R L R -J C E S " ' - '- -- - - - - - == - - ./ ' - - - - t- - - - - - - - - - - - ou u r '- " . . . . . . ", - " , . I D A H O P O W E R C O M P A N Y AC C O U N T 3 7 1 . IN S T A L L A T I O N O N C U S T O M E R P R E M I S E S CO M P A R I S O N O F B O O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R CU R V E . . II - RO . "j" ' 19 7 5 19 7 6 19 6 1 19 6 4 19 8 7 19 9 0 19 9 3 19 9 6 I p e e ~n n ~ Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 3 3 o f 37 8 ;: 1 0 0 5 IDAHO POWER COMPANY ACCOUNT 3 71. 2 0 INSTALLATION ON CUSTOMER PREMISES SIMULATED PLANT BALANCES BASED ON SURVIVOR CURVE.. 11-RO. 5 YEAR BOOK BALANCE SIMULATED BALANCE DI FFERENCE 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 366,513 415,395 450,720 440,577 461,311 451,263 456,756 375,417 406,343 447,828 470,817 501,172 531,894 536,098 562,786 601,366 435,525 552,488 726,169 814,419 781,947 690,562 756,357 646,348 726,825 324,516 342,062 340,663 327,573 325,080 285,412 238,274 207,411 183,007 175,425 169,751 161,738 142,891 107,564 092,724 087,462 264,855 309,863 350,714 321,628 149,156 911,598 863,646 682,893 686,302 41,997 73,333 110,057 113,004 136,231 165,851 218,482 168,006 223,336 272 403 301,066 339,434 389,003 428,534 470,062 513,904 829,330- 757,375- 624,545 - 507,209- 367 209- 221,036- 107,289- 36,545- 40,523 AVERAGE BOOK BALANCE RES I DUAL MEASURE CONFORMANCE INDEX RETIREMENTS EXPERI ENCEBEG END 544,276 369,373 74.4 100. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 134 of 378 111- MI L L I O N DO L L A R S - - - - - .. . . . . . 5 I M U L FH E D B R L R NC E S " - . . ... . . . . c. - - - \/ .; - - - - BO O I BR L R N C E ~ ID A H O P O W E R C O M P A N Y AC C O U N T 3 7 3 . ST R E E T L I G H T I N G A N D S I G N A L S Y S T E M S CO M P A R I S O N O F BO O K B A L A N C E S WI T H B A L A N C E S S I M U L A T E D B Y SU R V I V O R C U R V E . . 20 - 19 7 5 19 7 8 19 8 1 19 8 4 19 8 7 19 9 0 19 9 3 19 9 6 19 9 9 20 0 2 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 3 5 o f 37 8 20 0 5 "j " ' "j" ' "O ~ o ~ (J ) O : : r CO " 0 en CD CD g : ~z z 0- - 0 .. . . . . . - "" ~ r; n tI : I () I I I tI : l O I- ' I- ' tI : o tI : o :s : : : : 0 tr j t r j :J : : I ( J ) (J ) H tJ j ~ t' i I- ' H'" I j tr j I- ' :: u II I t J j t I : I tI : I : X ~ (j ) ' t I H t:r : : I : : : 0 :; t j t r j H : s : t: r : : I t I : I tr j ZZ Z t: I ( ) ~ tr j ( J ) I- ' 10 1 0 ~ I- ' I - ' ~ I - ' I - ' I - ' I - ' I - ' I - ' ~ I - ' ~ ~ ~ ~ ~ I- ' ~ ~ ~ I- ' ~ 0 0 \0 \ 0 \ 0 \ 0 ~ \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 ~ \ 0 \ 0 \ 0 \ 0 \0 \ 0 \ 0 \ 0 \ 0 \ 0 0 0 \0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 \ 0 0 0 o o 0 0 o o 0 0 o o 0 0 o o 0 0 o o -. J - . J - . J I- ' 0 \ 0 00 - . J m U1 ~ W 1 0 ~ 0 \0 0 0 -. . J m ~ ~ W 10 ~ 0 \ 0 00 - . J U) U ) U ) U ) U ) U ) U ) W U ) U ) W U ) 1 0 t \ ) 1 0 t \ ) 1 0 I - ' I - ' I - ' t\ ) t \ ) t \ ) t \ ) t \ ) ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 00 m m tI : o ~ ~ U ) U) t \ ) I - ' 0 0 \ 0 \ 0 00 - . J U ) o o U ) I - ' .I : : - U 1 t I : o U ) t \ ) ~ m -. J \ 0 1 0 - . J 0 0 W I - ' 0 U) 0 0 0 I - ' U1 W tI : o 0 0 \0 m I - ' w m oo U ) o o 1 0 I - ' \ 0 o o 0 \ \ 0 I- ' U 1 ~ 0 0 0 -. . J 0 0 .I : : - w - . J 1 0 1 0 -. J m 0 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 00 \ 0 W 0 00 ~ 0 I - ' 0 U) \ 0 m ~ tI : o \ 0 -. . J ~ m U 1 .I : : - - . J - . . J t \ ) 0 0 I- ' tI : o m U 1 U ) o o - . J t- 1 0 \ 00 U ) U ) - . J U ) 0 \ \ 0 1 0 U 1 o o U ) U ) I- ' 0 ~ .I : : - m U 1 1 0 10 - . J -. . J m U ) \ 0 ~ ~ 00 m 1 0 ~ ~ ~ 00 t \ ) - . J U ) U 1 ~ W W W W W U) W U ) U ) U ) U ) W W U ) U ) W W 1 0 1 0 1 0 t \ ) 1 0 t \ ) 1 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 0 ~ ~ ~ U) 1 0 U ) t \ ) 1 0 U ) U ) tI : o t I : o U 1 .I : : - I - ' - . J 1 0 1 0 0 0 0 0 ~ ~ 00 ~ 0 0 t\ ) \ 0 1 0 \ 0 oo I - ' - . J U ) - . J I - ' o o - . J 1 0 \ 0 ~ 0 oo - . J 0 \ m U1 - . J U ) U 1 ~ I- ' U ) tI : o o o U ) U 1 U 1 1 0 I - ' U ) .I : : - I - ' - . J ~ 0 -. J m tI : o \ 0 ~ ~ ~ ~ - ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ \0 m 0 \ 0 00 ~ ~ ~ \0 \ 0 -. J W W 0 0 U1 ~ 1 0 \ 0 U1 U 1 U ) ~ W oo W U) - . J t \ ) U 1 ~ tI : o 0 ~ U1 I - ' 0 0 tI : o U 1 m W \0 W 0 U1 U 1 \ 0 1 0 0 0 1 0 10 -. . J U 1 ~ W o o ~ 1 0 oo U 1 0 0 0 0 0 1 0 00 ~ W 00 0 0 -. . J 0 0 - . J U ) - . J W I- ' -. . J m .I : : - U ) 1 0 I- ' t \ ) U ) tI : o U 1 0 \ - . J o o \0 \ 0 0 .I : : - t I : o U ) U ) t\ ) 0 ~ \0 - . J U ) U 1 \ 0 I - ' -. J o o - . J -. . J U 1 U 1 U 1 tI : o U ) I - ' o o U1 m 1 0 m 0 0 \ 10 0 \ U 1 m - . J o o ~ I- ' \ 0 1 0 \ 0 0 I - ' U) U 1 t \ ) 0 0 0 \0 t \ ) t \ ) 1 0 0 I - ' ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ \0 U ) t \ ) I - ' 0 0 U 1 m 00 m - . J - . J \ 0 U ) m W 0 U ) \0 0 W \ 0 o o \ 0 .I : : - 1 0 0 0 0 U ) 10 0 \ I - ' U 1 U 1 1 0 U 1 I- ' - . J W - . J \ 0 I - ' U1 m -. . J . I : : - \ 0 I- ' t \ ) 10 \ 0 0 0 0 I- ' t I : o 1 0 U 1 1 0 t \ ) I - ' -. J t I : o t \ ) W m U ) .I : : - \ 0 ~ 0 0 oo I - ' tr j II I~ I I I tI : I (J ) () ~ t: r : : I t I : I t: J t: J t% j t% j tr j :: u tr j t:r : : I (J ) (J ) ~ c: : ~ :: u t : r : : I e: : : t : J e: : : ' t I () ~ ~ I I I ~: J : : I : ~ tI : I 10 ( J ) IJ j :: : o ~ I- ' ( J ) tr j t: J :J : : I -. J t\ )(J ) ;d tr j 0 tr j 't I t' i :E : tI : I G) ::u :I : :s : (j ) (J ) t" ' (J ) (J ) tr j :s : (J ) ID A H O P O W E R C O M P A N Y AC C O U N T S 3 9 2 . 1. 3 9 2 . q & 3 9 2 . 5 T R A N S P O R T A T I O N E Q U I P . - S M A L L OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 9 6 - 20 0 1 E X P E R I E N C E : 1 9 6 6 - 20 0 1 P L A C E M E N T S IO W A "' - v '- - - - - ~ 6 0 ... . . :: - "j " ' :: - II :(f ) S O .. .w q O 0.. AG E I N ' r E A R S Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 3 7 o f 37 8 IDAHO POWER COMPANY ACCOUNTS 392.392.4 & 392.5 TRANSPORTATION EQUIP.- SMALL ORIGINAL LIFE TABLE PLACEMENT BAND 1966 - 2 0 0 1 EXPERIENCE BAND 1996-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 524 315 0 . 0000 1. 0000 100. 121 098 0000 0000 100. 1. 5 225,322 73,027 0089 9911 100. 226,070 18,873 0023 9977 99. 266,607 304 806 0369 0 . 9631 98. 509,567 476,665 0 . 0635 9365 95. 157,331 900,784 1259 8741 89. 751,096 916,462 1358 0 . 8642 77. 113,007 180 057 2308 7692 67. 099,634 758,077 0 .2446 7554 51. 81 858,569 366,690 1973 8027 39. 10.053,793 344,158 3266 6734 31. 11. 5 479,919 154 189 3213 6787 21. 12.331 694 88,897 2680 7320 14. 13.306,790 23,413 0763 9237 10. 14.353,075 73,970 2095 7905 15.274,541 28,652 1044 8956 16.221,975 27,131 0 . 1222 8778 17.162,448 24,158 0 . 1487 8513 18., 392 0000 0000 19.60,823 0 . 0000 0000 20. 21.5 22.543 0000 23.257 0000 24.257 0000 25.257 0000 26.257 543 8323 27.714 0000 28.714 0 . 0000 29.323 0 . 0000 30.323 417 3152 31.5 906 0000 32.906 906 0000 33. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 138 of 378 111- ID A H O P O W E R C O M P A N Y \. X AC C O U N T S 3 9 2 . 6 & 3 9 2 . TR A N S P O R T A T I O N E Q U I P M E N T - L A R G E OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 9 6 - 20 0 1 E X P E R I E N C E : 1 9 4 6 - 20 0 1 P L A C E M E N T S I~ / IO W A 52 . Z 6 0 ... . . ::- ... . . :: - II :(f ) S O "j " ' I\ J .. .II :W q O n. . AG E I N Y E A R S Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 1 3 9 o f 37 8 IDAHO POWER COMPANY ACCOUNTS 392.6 & 392.TRANSPORTATION EQUIPMENT - LARGE ORIGINAL LIFE TABLE PLACEMENT BAND 1946 - 20 0 1 AGE AT BEGIN OF INTERVAL 1. 5 10.11.5 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 5 22. 23. 24. 25. 26. 27. 28. 29. 30. 31.5 32. 33. 34. 35. 36. 37. 38. EXPOSURES AT BEGINNING OF AGE INTERVAL 246,814 805,939 716,497 851,557 435,159 567,273 480,102 024,713 177,076 426,941 085,759 664,328 967,487 566,032 317,445 802,327 682,650 692,868 316,896 910.,675 499,169 282,393 263,914 257,513 161,087 65,870 40,250 40,250 40,250 12,472 30,509 32,693 20,221 20,221 20,221 21,678 14,396 12,212 13,294 13,294 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 152,241 000 14,842 107 342 33,702 61,644 81,263 379,093 630,983 245,151 492,486 606,387 185,717 383,473 71,803 34,178 473 111- 0000 0000 0000 0000 0000 0201 0 . 0011 0021 0 .0207 0062 0121 0174 0955 1134 0461 1026 0 . 1647 0690 1655 0788 889 0000 0 . 0000 0 . 1295 0000 0055 0 . 0000 0000 0000 0000 0 . 0000 0000 0000 0000 0000 4685 0000 0000 0 . 0000 0000 0000 SURV RATIO 1. 0000 0000 1. 0000 1. 0000 0000 9799 9989 9979 9793 9938 9879 9826 9045 8866 9539 8974 8353 9310 8345 9212 0000 0000 8705 1. 0000 0 . 9945 0000 0000 0000 0000 0000 PCT SURV BEGIN OF INTERVAL 100. 100. 100. 100. 100. 100. 97 . 99 97. 97 .95. 95. 93. 92. 83.47 74.70. 63. 52.49.41. 37.37. 37 . 32.32. 32. 32. 32.32.32. 32. 32. 32. 32.32. 17. 17. 17. 17. 17. 0000 0000 0000 0000 5315 0000 0000 0000 0000 0000 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 140 of 378 IDAHO POWER COMPANY ACCOUNTS 392.6 & 392.TRANSPORTATION EQUIPMENT - LARGE ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 194 6 - 2 001 EXPERIENCE BAND 1996-2001 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL RETIREMENTS DURING AGE RETMT INTERVAL RATIO SURV RATIO PCT SURV BEGIN OF INTERVAL 39. 40. 41. 5 42 ~ 5 43. 44. 45.46.47. 48. 22,499 0 .0000 1. 0000 17. 10,287 0 . 0000 1. 0000 17. 10,287 443 0431 9569 17. 844 0 .0000 1. 0000 16. 762 955 9079 0921 16. 807 0 .0000 1. 0000 1. 54 1. 54 49. 50. 51. 52. 53. 54. 55. 622 622 622 622 622 622 0000 0 . 0000 0000 0000 0000 0000 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 141 of 378 111- X X ID A H O P O W E R C O M P A N Y AC C O U N T 3 9 2 . TR A N S P O R T A T I O N E Q U I P M E N T - T R A I L E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 9 6 - 20 0 1 E X P E R I E N C E : 1 9 q O - 20 0 1 P L A C E M E N T S X X -c - ~ X 8W R 30 - '\ ; X X X X X X -- - - - - AG E I N Y E A R S ... . . :; : . ... . . "j " ' 0'1 :;: . II :11 1 S O .. .w q O Q.. Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S . I P C o Pa g e 1 4 2 o f 37 8 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE PLACEMENT BAND 1940-2001 AGE AT BEG IN INTERVAL 1. 5 10. 11. 5 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 5 22. 23. 24. 25. 26. 27. 28. 29. 30. 31.5 32. 33. 34. 35. 36. 37. 38. EXPOSURES AT BEGINNING OF AGE INTERVAL 756,276 749,453 682,782 632,827 039,377 896,764 947,766 883,809 877,604 921,262 516,368 525,778 677,378 799,569 797,404 708,828 662,273 550,514 244,854 111,200 53,334 127,270 148,261 146,210 148,287 168,507 166,524 100,301 66,049 65,573 57,216 35,988 31,968 31,503 29,268 27,178 45,150 39,548 19,742 400 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 786 136 487 803 450 11,930 272 762 527 20,574 27,563 589 39,447 22,610 248 200 391 289 766 764 402 154 235 602 18,205 111- 0000 0 .0000 0 . 0000 0 . 0000 0036 0 . 0024 0 . 0005 0020 0 .0017 0000 0231 0176 0 . 0026 0 .0119 0 . 0258 0389 0099 0717 0923 0000 0 .0000 0491 0621 0 . 0000 0161 0 . 0195 0000 0076 0267 0 . 0519 SURV RATIO 0000 0000 1. 0000 1. 0000 9964 9976 0 . 9995 0 . 9980 0 . 9983 0000 9769 9824 0 . 9974 9881 9742 9611 9901 9283 0 . 9077 0000 0000 9509 9379 0000 9839 9805 0000 0 . 9924 9733 0 . 9481 PCT SURV BEGIN OF INTERVAL 100. 100. 100. 100. 100. 99. 99. 99. 99. 98. 98. 96. 94. 94. 93. 91. 87. 86. 80. 73. 73. 73. 69. 65. 65. 64. 62. 62. 62. 60. 57. 55. 55. 55. 51. 51 51. 51 51. 51 45. 24. 24. 0376 0.9624 0 . 0000 1.0000 0 .0000 1.00000709 0.92910000 1.0000 0 . 0000 1.0000 1241 0.87594603 0.5397 0 . 0000 1.0000 0 .0000 1.0000 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 143 of 378 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIPMENT - TRAILERS ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1940-2001 AGE AT BEGIN OF INTERVAL 39. 40. 41. 5 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 5 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 5 EXPOSURES AT BEGINNING OF AGE INTERVAL 400 18,436 17,710 17,710 17,710 16,969 469 695 105 739 11,162 704 704 985 837 339 304 304 304 141 141 141 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 200 464 500 220 111- 1277 0794 0000 0 . 0000 0000 4420 0 . 000 0000 0000 0000 163 0000 0 . 0000 3294 0 . 0000 0000 0000 0 . 0000 0000 5362 0 . 0000 0000 0000 SURV RATIO 8723 9206 0000 0000 0000 0 . 5580 0000 0000 0000 0000 0000 0000 6706 1. 0000 1. 0000 0000 0000 0000 4638 0000 0000 0000 PCT SURV BEGIN OF INTERVAL 24. 21. 24 19. 19. 19. 19. 10. 10. 10. 10. 10. 10. 10. Exhibit No. Case No. IPC-E-Q3- J. SPANOS, IPCo Page 144 of 378 10 0 ~ 6 0 .. . . . ;: . ... . . ;: . II :(f ) 5 0 .. . II :w 4 0 Q.. ... . , . AG E I N Y E A R S ID A H O P O W E R C O M P A N Y AC C O U N T 3 9 6 . 00 PO W E R O P E R A T E D E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 9 6 - 20 0 1 E X P E R I E N C E ; 1 9 4 7 - 20 0 1 P L A C E M E N T S li S Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S , I P C o Pa g e 1 4 5 o f 37 8 IDAHO POWER COMPANY ACCOUNT 396.POWER OPERATED EQUI PMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1947 - 2 001 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL 0 . 0 0 . 5 1.5 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. 643,537 268,980 952,627 011,096 007,619 672,441 658,852 935,765 807 407 848,313 815,975 880,816 084,649 678,487 546,088 566,852 513,719 265,027 935,274 464,912 528,052 216,354 165,594 186,922 67,638 66,321 57,997 64,144 47,470 14,112 99,687 118,784 122,326 114,365 120,239 130,099 79,350 44,896 41,760 48,653 EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 176,531 253,821 302,121 24,550 87,421 14,189 116,141 70,691 211,443 46,262 70,442 91,524 20,577 78,564 814 11,750 15,931 655 111- 0000 0000 0000 0878 1264 0 . 0000 0000 1561 0304 1031 0000 0161 1071 0421 0830 0180 0280 0 . 0404 0000 0140 0 . 1488 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0000 0313 0 . 0000 2475 0000 574 0 . 0000 0 . 0000 0000 0 . 0050 0000 0000 2008 0 . 0000 0636 0 . 0000 SURV RATIO 0000 0000 0000 9122 8736 0000 0000 0 . 8439 9696 8969 1. 0000 9839 8929 9579 9170 9820 9720 9596 0000 9860 8512 1. 0000 1. 0000 0000 0000 0000 9687 1. 0000 7525 0000 0000 0000 0000 9950 0000 0000 7992 0000 9364 0000 PCT SURV BEGIN OF INTERVAL 100. 100. 100. 100. 91. 79. 79. 79. 67.65. 58. 58. 57. 51. 49. 45. 44.43. 41. 3541.35 40. 34. 34. 34. 34. 34. 34. 33. 33. 25. 25. 25. 25. 25. 25. 25. 25. 20. 20. 18. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 146 of 378 IDAHO POWER COMPANY ACCOUNT 396.POWER OPERATED EQUI PMENT ORIGINAL LIFE TABLE, CONT. PLACEMENT BAND 1947 - 2 001 AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL 39.40. 41. 542. 43. 44. 45. 46. 47. 48. 44,859 44,373 548 548 548 125 49. EXPERIENCE BAND 1996-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 406 111-100 0 .0091 0 .0000 0000 0000 0 . 0000 125 0000 SURV RATIO 0 . 9909 0000 1. 0000 0000 0000 PCT SURV BEGIN OF INTERVAL 18. 18. 18. 18. 18. 18. Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 147 of 378 111-101 NET SALVAGE STATISTICS Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 148 of 378 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1954 266 1955 12,930 019 168 851- 1956 925 078 250 828-37- 1957 158,200 183 220 1958 092 120 389 269 1959 301 93 - 1960 468 130 130- 1961 904 64,629 269 140 63,360- 1962 13,919 12,234 981 253 -52- 1963 289 1964 469 642 637 1965 922 210 190- 1966 136,333 882 314 432 1967 119,293 722 400 322- 1968 16,104 751 751-11- 1969 572 572 100 560 012 -73- 1970 869 106 645 461- 1971 29,517 009 954- 1972 15,594 995 995- 1973 017 105 801 696 1974 45,311 161 413 252 1975 31,365 197G 16,770 140 299 159 1977 673 1978 072,362 377 200 177 - 1979 23,341 402,897 973 401,924- 1980 778 825 825 1981 31,919 12,446 12,446 1982 106,619 974 040 934 - 1983 313,008 23,129 569 22,560- 1984 48,845 16,536 16,536-34- 1985 134,316 27,654 22,482 172- 1986 27,696 32,288 117 500 22,788-82- 1987 145,754 852 075 223 1988 11,421 917 161 756-33- 1989 49,292 20,740 523 19,217-39- 1990 175,353 827 827 1991 112,942 51,740 51,740-46- 1992 110,376 32,959 32,959-30- 1993 77,421 46,764 46,764-60- 1994 331,227 127,493 127,493 -38- 1995 82,497 39,305 39,305-48- Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 149 of 378 111-102 IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS SUMMARY OF BOOK SALVAGE COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RET I REMENT S AMOUNT PCT AMOUNT PCT AMOUNT PCT 1996 116,517 47,968 100 43,868-38- 1997 440 66,239 177 66,239-177- 1998 588 132,580 120,793 11,787-179- 1999 174,256 2000 2001 910 050 050-51- TOTAL 886,981 192,675 210,062 982,613-25- THREE -YEAR MOVING AVERAGES 54-374 052 172 880-14- 55-58,685 093 213 880 - 56-57,406 794 286 508- 57-56,864 132 203 58-620 114 130 59-891 21,617 423 21,194- 60-430 25,664 473 083 23,581-434- 61-037 25,624 509 083 23,541-467- 62 - 64 226 083 541 542 -25- 63-893 887 812 64-48,241 366 992 626 65-86,516 605 245 640 66-90,577 118 238 120 67-48,323 015 987 028- 68-13,515 143 068 075-23- 69- 71 17,986 896 087 809-16- 70-19,993 037 233 804- 71-17,043 703 619 84- 72-22,307 420 071 651 73-27,564 080 991 74-31,149 100 912 812 75-21,936 441 394 76-368,935 839 500 339- 77-371,125 136,091 391 135,700-37- 78-370,160 136,091 666 135,425-37- 79-23,346 134,299 575 748 129,551-555- 80-51,105 658 770 112 81-150,515 368 685 683- 82 - 84 156,157 14,880 536 14,344- 83-165,390 22,440 684 14,756- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 150 of 378 111-103 liannett Fleming GANNETT FLEMING, INC. O. Box 67100 Harrisburg. PA 17106-7100 Location: 207 Senate Avenue Camp Hill. PA 17011 Office: (717) 763-7211 Fax: (717) 763-4590 www.gannettfleming.com April 25, 2003 VIA FEDERAL-EXPRESS Ms. Katrina Basye Property Tax Manager Idaho Power Company 1221 West Idaho Street Boise, ID 83702 Dear Katrina: Enclosed is one (1) unbound copy of our report titled . " Depreciation Study - Calculated Annual Depreciation Accruals Related to Electric Plant as of December 31 2001", prepared for Idaho Power Company. Very truly yours, ~~. JOHN J. SPANOS Vice President Valuation and Rate Division JJS:krm Enclosure A Tradition of Excellence Exhibit No. Case No. IPC-O3- J. SPANOS, tPCo Page 1 of 378 IDAHO POWER COMPANY BOISE, IDAHO DEPRECIATION STUDY CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31 2001 ~~~~~!! R~~e ~~;~g Exhibit No. Case No.IPC-O3- J. SPANOS, tPCo Page 2 of 378 Harrisburg, Pennsylvania Calgary, Alberta Valley Forge, Pennsylvania IDAHO POWER COMPANY Boise, Idaho DEPRECIATION STUDY CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31 , 2001 GANNETI FLEMING, INC. - VALUATION AND RATE DIVISION Harrisburg, Pennsylvania Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 3 of 378 liannett Fleming GANNETT FLEMING. INC. P.O. Box 67100 Harrisburg, PA 17106-7100 Location: 207 Senate Avenue Camp Hill, PA 17011 Office: (717) 763-7211 Fax: (717) 763-4590 www.gannettfleming.com April 24, 2003 Idaho Power Company 1221 West Idaho Street Boise, ID 83702 Attention Ms. Katrina Basye Property Tax Manager Ladies & Gentlemen: Pursuant to your request, we have conducted a depreciation study related to the electric plant of Idaho Power Company as of December 31 2001. The attached report presents a description ofthe methods used in the estimation of depreciation , the summary of annual and accrued depreciation , the statistical support for the service life and net salvage estimates, and the detailed tabulations of annual and accrued depreciation. Respectfully submitted GANNETI FLEMING, INC. ~~. JOHN J. SPANOS Vice President Valuation and Rate Division JJS:krm A Tradition of Excellence Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 4 of 378 CONTENTS PART I. INTRODUCTION Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plan of Report........................................... ......... Basis of Study.......................................... ..........Depreciation................................................. Survivor Curve and Net Salvage Estimates. . . . . . . . . . . . . . . . . . . . . . . . . Calculation of Depreciation ..................................... PART II. METHODS USED IN THE ESTIMATION OF DEPRECIATION Depreciation ..................................................... Service Life and Net Salvage Estimation ............................... AverageServiceLife .......................................... Survivor Curves " Iowa Type Curves ....................................... Retirement Rate Method of Analysis .............................. Schedules of Annual Transactions in Plant Records. . . . . . . . . . . . . Schedule of Plant Exposed to Retirement. . . . . . . . . . . . . . . . . . . . . Original Life Table ....................................... Smoothing the Original Survivor Curve. . . . . . . . . . . . . . . . . . . . . . . Simulated Plant Balance Method ................................. FieldTrips .................................................. Service Life Considerations ..................................... Salvage Analysis ............................................. NetSalvageConsiderations..................................... Calculation of Annual and Accrued Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . Single Unit of Property ......................................... GroupDepreciationProcedures.................................. Remaining Life Annual Accruals ............................ Average Service Life Procedure ............................ Calculation of Annual and Accrued Amortization . . . . . . . . . . . . . . . . . . . . . . . . . PART III. RESULTS OF STUDY Qualification of Results ............................................. Description of Statistical Support ..................................... Description of Depreciation Tabulations ................................ iii- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCa Page 5 of 378 1-4 11- 11- 11- 11- 11- 11-1 0 11- 11- 11- 11- 11- 11- 11- 11- 11- 11- 11- 11- 11- 11- 11- 111- 111- 111- CONTENTS, cont. PART III. RESULTS OF STUDY , cont. Summary of Estimated Survivor Curves, Net Salvage, Original Cost, Book Depreciation Reserve and Calculated Annual Depreciation Rates as of December 31 2001 ............................... Service Life Statistics ............................................ NetSalvageStatistics............................................ Depreciation Calculations ......................................... 111-4 111- 111-101 111-161 - iv- Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 6 of 378 PART I. INTRODUCTION Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 7 of 378 IDAHO POWER COMPANY DEPRECIATION STUDY CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31 2001 PART I. INTRODUCTION SCOPE This report presents the results of the depreciation study prepared for Idaho Power Company ("Company ) as applied to electric plant in service as of December 31 2001. It relates to the concepts, methods and basic judgments which underlie recommended annual depreciation accrual rates related to current electric plant in service. The service life and net salvage estimates resulting from the study were based on informed judgment which incorporated analyses of historical plant retirement data as recorded through 2001; a review of Company practice and outlook as they relate to plant operation and retirement; and consideration of current practice in the electric industry, including knowledge of service life and salvage estimates used for other electric properties. PLAN OF REPORT Part I includes brief statements of the scope and basis of the study. Part II presents descriptions of the methods used in the service life and salvage studies and the methods and procedures used in the calculation of depreciation. Part III presents the results of the study, including summary tables, survivor curve charts and life tables resulting from the retirement rate method of analysis; tables of simulated and book balances resulting from the Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 8 of 378 simulated plant record method of analyses; tabular results of the historical net salvage analyses; and detailed tabulations of the calculated remaining lives and annual accruals. BASIS OF STUDY Depreciation For most accounts, the annual depreciation was calculated by the straight line method using the average service life procedure and the remaining life basis. For certain General Plant accounts, the annual depreciation was based on amortization accounting. The calculated remaining lives and annual depreciation accrual rates were based on attained ages of plant in service and the estimated service life and salvage characteristics of each depreciable group. Survivor Curve and Net Salvage Estimates The procedure for estimating survivor curves, which define service lives and remaining lives, consisted of compiling historical service life data for the plant accounts or other depreciable groups , analyzing the historical data base through the use of accepted techniques, and forecasting the survivor characteristics for each depreciable account or group. These forecasts were based on interpretations of the historical data analyses and the probable future. The combination of the historical data and the estimated future trend yields a complete pattern of life characteristics, i., a survivor curve, from which the average service life and remaining service life are derived. The historical data analyzed for life estimation purposes were compiled through 2001 from the Company s plant accounting records. Such data included plant additions, Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 9 of 378 retirements, transfers and other activity recorded by the Company for each of its plant accounts and subaccounts. The estimates of net salvage by account incorporated a review of experienced costs of removal and salvage related to plant retirements by function , and consideration oftrends exhibited by the historical data. Each component of net salvage, Le., cost of removal and salvage, was stated in dollars and as a percent of retirement. An understanding of the function of the plant and information with respect to the reasons for past retirements and the expected causes of future retirements was obtained through field trips and discussions with operating and management personnel. The supplemental information obtained in this manner was considered in the interpretation and extrapolation of the statistical analyses. Calculation of Depreciation The depreciation accrual rates were calculated using the straight line method , the remaining life basis and the average service life depreciation procedure. The life span technique was used for certain facilities. In this technique, an average date of final retirement was estimated for each such facility, and the estimated survivor curves applied to each vintage were truncated at ages coinciding with the dates of final retirement. The continuation of amortization accounting for certain accounts is recommended because of the disproportionate plant accounting effort required when compared to the minimal original cost of the large number of items in these accounts. An explanation of the calculation of annual and accrued amortization is presented on page 11-36 of the report. 1-4 Exhibit No. Case No.IPC-O3- J. SPANOS.IPCo Page 10 of 378 PART II. METHODS USED IN 11- THE ESTIMATION OF DEPRECIATION Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 11 of 378 PART II. METHODS USED IN THE ESTIMATION OF DEPRECIATION DEPRECIATION Depreciation, as defined in the Uniform System of Accounts, is the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of electric plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand, requirements of public authorities, and, in the case of natural electric companies, the exhaustion of natural resources. Depreciation , as used in accounting, is a method of distributing fixed capital costs, less net salvage, over a period of time by allocating annual amounts to expense. Each annual amount of such depreciation expense is part of that year s total cost of providing utility service. Normally, the period of time over which the fixed capital cost is allocated to the cost of service is equal to the period of time over which an item renders service, that is the item s service life. The most prevalent method of allocation is to distribute an equal amount of cost to each year of service life. This method is known as the straight line method of depreciation. The calculation of annual depreciation based on the straight line method requires the estimation of average life and salvage. These subjects are discussed in the sections which follow. 11- Exhibit No. Case No. IPC-O3- J. SPANOS. IPCo Page 12 of 378 SERVICE LIFE AND NET SALVAGE ESTIMATION Average Service Life The use of an average service life for a property group implies that the various units in the group have different lives. Thus, the average life may be obtained by determining the separate lives of each ofthe units , or by constructing a survivor curve by plotting the number of units which survive at successive ages. A discussion of the general concept of survivor curves is presented. Also, the Iowa type survivor curves are reviewed. Survivor Curves The survivor curve graphically depicts the amount of property existing at each age throughout the life of an original group. From the survivor curve , the average life of the group, the remaining life expectancy, the probable life, and the frequency curve can be calculated. In Figure 1 , a typical smooth survivor curve and the derived curves are illustrated. The average life is obtained by calculating the area under the survivor curve from age zero to the maximum age, and dividing this area by the ordinate at age zero. The remaining life expectancy at any age can be calculated by obtaining the area under the curve, from the observation age to the maximum age , and dividing this area by the percent surviving at the observation age. For example, in Figure 1, the remaining life at age 30 is equal to the crosshatched area under the survivor curve divided by 29.5 percent surviving at age 30. The probable life at any age is developed by adding the age and remaining life. Ifthe probable life ofthe property is calculated for each year of age, the probable life curve shown in the chart can be developed. The frequency curve presents the number of units retired in each age interval and is derived by obtaining the differences between the amount of property surviving at the beginning and at the end of each interval.Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 13 of 378 11- 10 0 C/ ' ) :i : CD 4 0 "' U ~ o ~ cn o : : r co "' U e n - ' CD ~ CD ! I . o Z 0 ~ ~ 9 -- "' U ~ (J . ) = u aJ O n , (J . ) Av e r a g e L i f e Ma x i m u m l i f e Pr o b a b l e L i f e Ag e 25 30 Ag e I n Y e a r s Fi g u r e 1 . A T y p i c a l S u r v i v o r Cu r v e a n d D e r i v e d C u r v e s 0. . 4 ! .. . II : : 0. . lowaTvpe Curves. The range of survivor characteristics usually experienced by utility and industrial properties is encompassed by a system of generalized survivor curves known as the Iowa type curves. There are four families in the Iowa system , labeled in accordance with the location of the modes of the retirements in relationship to the average life and the relative height of the modes. The left moded curves, presented in Figure 2 , are those in which the greatest frequency of retirement occurs to the left of, or prior to , average service life. The symmetrical moded curves, presented in Figure 3 , are those in which the greatest frequency of retirement occurs at average service life. The right moded curves, presented in Figure 4 , are those in which the greatest frequency occurs to the right of, or after, average service life, The origin moded curves , presented in Figure 5, are those in which the greatest frequency of retirement occurs at the origin, or immediately after age zero. The letter designation of each family of curves (L, S , R or 0) represents the location ofthe mode ofthe associated frequency curve with respect to the average service life. The numbers represent the relative heights of the modes of the frequency curves within each family. The Iowa curves were developed at the Iowa State College Engineering Experiment Station through an extensive process of observation and classification of the ages at which industrial property had been retired. A report ofthe study which resulted in the classification of property survivor characteristics into 18 type curves , which constitute three of the four families, was published in 1935 in the form of the Experiment Station s Bulletin 125.1 These type curves have also been presented in subsequent Experiment Station Winfrey, Robley. ~yses of lnQustrial Propertv Retirements. Iowa State College, Engineering Experiment Station , Bulletin 125. 1935. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 15 of 37811- 10 0 S; 6 0 :: : : : J (f ) 5 0 03 4 0 -u t - o m OC n O ~ co - u en (1 ) ) : : - ( 1 ) g : -, z z 00 Z 0 ( / ) : - 9 .. . . . . . - u ~= o o ~O m 25 0 27 5 30 0 L \ ru L 3 \ /. v. . , Z 1 / / / LO " .. s o 11 4 1 .f 3 11 2 5 .f 2 0 ,,; .g 1 5 2" 1 0 12 : 25 50 75 10 0 1 2 5 1 5 0 17 5 2 0 0 2 2 5 2 5 0 2 7 5 30 0 Ag e . P e r c e n t o f A v e r a g e L i f e 10 0 12 5 15 0 17 5 20 0 Ag e , P e r c e n t o f A v e r a g e L i f e 22 5 Fi g u r e 2 . L e f t M o d a l o r " L" I o w a T y p e Su r v i v o r C u r v e s 10 0 .. . . . . , .. . . a. . "' 0 L . QC n Q ~ co "' 0 ( J ) - - CD ) : : . CD g : ~z z "" - J 00 Z (/ ) : . . . . . 9 .. . . . . . ' " ' 0 VJ - "" - J "' 0 I (X I m (J . ) .! !~ 4 5 1; 4 0 U 3 5 5! 3 0 ~2 5 ~ 2 0 ~1 5 "' 1 0 at 5 .2 . ... . . . . . , 25 50 75 10 0 1 2 5 15 0 1 7 5 2 0 0 2 2 5 2 5 0 27 5 3 0 0 Ag e , A t r c e n t o f A v e r a g e L I e 22 5 25 0 10 0 12 5 15 0 17 5 20 0 Ag e , P e r c e n t o f A v e r a g e L i f e Fi g u r e 3 . Sy m m e t r i c a l o r " S" I o w a T y p e S u r v i v o r C u r v e s 27 5 30 0 10 0 S; 6 0 :: J en CD 4 0 (l , ", - o m OC n O ~ CO " en (t ) ) : - ( t ) g : ~z z -- + - CX l OO Z 0 ( 1 ) : . - 9 -. . . " c. . v - -. . . J (X ) m 0 6 c.. v /" " t'- . . . . .! / I S O ~4 5 i4 0 .f 3 5 i2 5 .f 2 0 ".: :i 1 5 i1 0 0 ~ 50 ~ 10 0 1 ~ 1 ~ 1~ ~ m m m ~ Ag e . P e r c e n t 0 1 A v e r a g e L i f e 22 5 25 0 27 5 30 0 10 0 12 5 15 0 17 5 20 0 Ag e , P e r c e n t o f A v e r a g e L i f e Fi g u r e 4 . R i g h t Mo d a l o r " R" I o w a T y p e Su r v i v o r C u r v e s S; 6 0 en 5 0 Q) 4 0 a. . "' U ' - oC n Q ~ co "' U e n - - CD ) : : - C D g : zz - + - 0 ~_ . (J . ) "' U ~ '- J " ' U OJ 0 r r (J . ) 10 0 25 0 27 5 30 0 I.. . . . . . "" - 0 3 "' .. . . . . . ... . . . . . . . . . "" " ' .. . . . . . . . . . '- - oM 2 0 2: 1 8 1i 1 6 ! 1 4 :1 2 1i 1 0 .f 8 :0 : .g 6 i 4 0 ~ ~ n 10 0 1 ~ 1 ~ 1n ~ m ~ m ~ Ag e . P e r c e n t o f A v e r a g e U t e 10 0 12 5 15 0 17 5 20 0 Ag e , P e r c e n t o f A v e r a g e L i f e 22 5 Fi g u r e 5 . O r i g i n Mo d a l o r " 0" I o w a Ty p e S u r v i v o r C u r v e s bulletins and in the text, "Engineering Valuation and Depreciation,"2 In 1957, Frank V. B, Couch, Jr., an Iowa State College graduate student, submitted a thesis3 presenting his development of the fourth family consisting of the four 0 type survivor curves. Retirement Rate Method of Analysis The retirement rate method is an actuarial method of deriving survivor curves using the average rates at which property of each age group is retired. The method relates to property groups for which aged -accounting experience is available or for which aged accounting experience is developed by statistically aging un aged amounts and is the method used to develop the original stub survivor curves in this study. The method (also known as the annual rate method) is illustrated through the use of an example in the following text, and is also explained in several publications, including "Statistical Analyses of Industrial Property Retirements,"4 "Engineering Valuation and Depreciation "5 and "Depreciation Systems.'1S The average rate of retirement used in the calculation ofthe percent surviving for the survivor curve (life table) requires two sets of data: first, the property retired during a period of observation, identified by the property s age at retirement; and second, the property Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation and Decreciation 2nd Edition. New York, McGraw-Hili Book Company. 1953. Couch, Frank V. B., Jr. "Classification of Type 0 Retirement Characteristics of Industrial Property." Unpublished M,S. thesis (Engineering Valuation), Library, Iowa State College, Ames, Iowa. 1957, Winfrey, Robley, Supra Note 1. Marston , Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2. Wolf, Frank K. and W. Chester Fitch, Decreciation Systems.Iowa State UniversityPress, 1994 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 20 of 378 11- exposed to retirement at the beginnings of the age intervals during the same period. The period of observation is referred to as the experience band , and the band of years which representthe installation dates ofthe property exposed to retirement during the experience band is referred to as the placement band . An example of the calculations used in the development of a life table follows. The example includes schedules of annual aged property transactions , a schedule of plant exposed to retirement, a life table and illustrations of smoothing the stub survivor curve, Schedules of Annual Transactions in Plant Records.The property group used to illustrate the retirement rate method is observed for the experience band 1992-2001 during which there were placements during the years 1987-2001. In order to illustrate the summation of the aged data by age interval, the data were compiled in the manner presented in Tables 1 and 2 on pages 11-12 and 11-13, In Table 1, the year of installation (year placed) and the year of retirement are shown. The age interval during which a retirement occurred is determined from this information. In the example which follows, $10,000 of the dollars invested in 1987 were retired in 1992. The $10 000 retirement occurred during the age interval between 4 % and 5% years on the basis that approximately one-half of the amount of property was installed prior to and subsequent to July 1 of each year. That is, on the average, property installed during a year is placed in service at the midpoint of the year for the purpose of the analysis. All retirements also are stated as occurring at the midpoint of a one-year age interval of time , except the first age interval which encompasses only one-half year, The total retirements occurring in each age interval in a band are determined by summing the amounts for each transaction year-installation year combination for that age Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 21 of 37811- TA B L E 1 , RE T I R E M E N T S F O R E A C H Y E A R 1 9 9 2 - 20 0 1 SU M M A R I Z E D B Y A G E I N T E R V A L Ex p e r i e n c e B a n d 1 9 9 2 - 20 0 1 Pl a c e m e n t B a n d 1 9 8 7 - 20 0 1 Re t i r e m e n t s Th o u s a n d s o f D o l l a r s Ye a r Du r i n Ye a r To t a l D u r i n g Ag e Pl a c e d 19 9 2 19 9 3 19 9 4 19 9 5 19 9 6 19 9 7 19 9 8 19 9 9 20 0 0 20 0 1 Ag e I n t e r v a l In t e r v a l (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) (1 3 ) 19 8 7 13 Y z - 14 Y z 19 8 8 12 Y z - 13 Y z 19 8 9 11 Y z - 12 Y z I' J 19 9 0 10 Y z - 11 Y z 19 9 1 9Y z - 10 Y z 19 9 2 10 5 8Y z - 9Y z 19 9 3 11 3 7% - 8Y z 19 9 4 12 4 6% - 19 9 5 13 1 5% - "' U L o m 2 ~ ~ ~ 19 9 6 14 3 4Y z - 5Y z (I ) ~ (I ) C J 14 6 3 Y z - 4 Y z ~ z z :: j : 19 9 7 Oo z Q, ( J ) :. . . . ~ 19 9 8 15 0 2 Y z - 3% "'U ~ = 0 0 19 9 9 15 1 1 Y z - 2Y z co 0 m 0 6 20 0 0 15 3 1 Y z 20 0 1 To t a l 10 6 12 8 15 7 19 6 23 1 27 3 30 8 60 6 TA B L E 2 . O T H E R TR A N S A C T I O N S F O R E A C H Y E A R 1 9 9 2 - 20 0 1 SU M M A R I Z E D B Y A G E I N T E R V A L Ex p e r i e n c e B a n d 1 9 9 2 - 20 0 1 Pl a c e m e n t B a n d 1 9 8 7 - 20 0 1 ra n s f e r s an d S a l e s Th o u s a n d s o f D o l l a r s Ye a r Du r i n Ye a r To t a l D u r i n g Ag e Pl a c e d 19 9 2 19 9 3 19 9 4 19 9 19 9 6 19 9 7 19 9 8 19 9 9 20 0 0 20 0 1 Ag e I n t e r v a l In t e r v a l (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) (1 3 ) 19 8 7 13 Y 2 - 14 Y 2 19 8 8 12 Y 2 - 13 Y 2 19 8 9 11 Y z - 12 Y 2 19 9 0 (5 ) 1 0 Y 2 - 11 Y 2 19 9 1 6 a 9Y 2 - 10 Y 2 19 9 2 (5 ) 8Y 2 - 9Y 2 (. , ) 19 9 3 7Y 2 - 8Y 2 19 9 4 6Y 2 - 7Y 2 19 9 5 (1 2 ) 5Y 2 - 6Y 2 19 9 6 4Y 2 - 5Y 2 19 9 7 (1 9 ) 3 Y 2 - 4 Y 2 -u , - o m 19 9 8 2Y 2 - 3Y 2 QC n Q ~ 19 9 9 (1 0 2 ) (1 2 1 ) 1 Y 2 - 2Y 2 CD "" ' 0 e n _ 0 CD ) : : o CD g : f' - ) z z 20 0 0 Y2 - 1Y z c. u OO z c. n : . - 9 20 0 1 -. "" ' 0 c. u = u o ~O r ' n c. u To t a l 10 2 ) 50 ) 8 T r a n s f e r A f f e c t i n g Ex p o s u r e s a t B e g i n n i n g o f Y e a r . b T r a n s f e r A f f e c t i n g Ex p o s u r e s a t E n d o f Y e a r , Sa l e w i t h C o n t i n u e d U s e , Pa r e n t h e s e s d e n o t e C r e d i t a m o u n t . interval. For example, the total of$143 000 retired for age interval 4%-5% is the sum ofthe retirements entered on Table 1 immediately above the stairstep line drawn on the table beginning with the 1992 retirements of 1987 installations and ending with the 2001 retirements of the 1996 installations. Thus, the total amount of 143 for age interval 4 %- equals the sum of: 10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20. In Table 2, other transactions which affect the group are recorded in a similar manner. The entries illustrated include transfers and sales. The entries which are credits to the plant account are shown in parentheses. The items recorded on this schedule are not totaled with the retirements, but are used in developing the exposures at the beginning of each age interval. Schedule of Plant ExPQ$ed to Retirement.The development ofthe amount of plant exposed to retirement at the beginning of each age interval is illustrated in Table 3 on page 11-15. The surviving plant at the beginning of each year from 1992 through 2001 is recorded by year in the portion ofthe table headed "Annual Survivors at the Beginning ofthe Year. The last amount entered in each column is the amount of new plant added to the group during the year. The amounts entered in Table 3 for each successive year following the beginning balance or addition are obtained by adding or subtracting the net entries shown on Tables 1 and 2. For the purpose of determining the plant exposed to retirement, transfers-in are considered as being exposed to retirement in this group at the beQinninQ of the year in which they occurred, and the sales and transfers-out are considered to be removed from the plant exposed to retirement at the beginnina ofthe following year. Thus Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 24 of 378 11- TA B L E 3 , P L A N T EX P O S E D T O R E T I R E M E N T J A N U A R Y OF E A C H Y E A R 1 9 9 2 - 20 0 1 S U M M A R I Z E D B Y A G E I N T E R V A L Ex p e r i e n c e B a n d 1 9 9 2 - 20 0 1 Pl a c e m e n t B a n d 1 9 8 7 - 20 0 1 Ex p o s u r e s . T h o u s a n d s o f D o l l a r s To t a l a t Be g i n n i n g Ye a r An n u a Lf u ! ! Y j vo r s a t t h e B e in n i n of t h e Y e a r of A g e Ag e Pl a c e d 19 9 2 19 9 3 19 9 4 19 9 5 19 9 6 19 9 7 19 9 8 19 9 9 20 0 0 20 0 1 In t e r v a l In t e r v a l (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) (1 3 ) 19 8 7 25 5 24 5 23 4 22 2 20 9 19 5 23 9 21 6 19 2 16 7 16 7 13 Y z - 14 Y z 19 8 8 27 9 26 8 25 6 24 3 22 8 21 2 19 4 17 4 15 3 13 1 32 3 12 Y z - 13 Y z 19 8 9 30 7 29 6 28 4 27 1 25 7 24 1 22 4 20 5 18 4 16 2 53 1 11 Y z - 12 Y z 19 9 0 33 8 33 0 32 1 31 1 30 0 28 9 27 6 26 2 24 2 22 6 82 3 10 Y z - 11 Y z 0'1 19 9 1 37 6 36 7 35 7 34 6 33 4 32 1 30 7 29 7 28 0 26 1 09 7 9Y z - 10 Y z 19 9 2 42 0 41 6 40 7 39 7 38 6 37 4 36 1 34 7 33 2 31 6 50 3 8 Y z - 9Y z 19 9 3 46 0 45 5 44 4 43 2 41 9 40 5 39 0 37 4 35 6 95 2 7Y z - 8Y z 19 9 4 51 0 50 4 49 2 47 9 46 4 44 8 43 1 41 2 46 3 6Y z - 7Y z "U L 0 m 19 9 5 58 0 57 4 56 1 54 6 53 0 50 1 48 2 05 7 5 Y z - 6Y z 0 ~ 0 ~ 19 9 6 66 0 65 3 63 9 62 3 62 8 60 9 78 9 4Y z - 5Y z co " U (J ) - . CD ) : - C D g : 75 0 33 2 3 Y z - 4 Y z rv z Z -+ 1 9 9 7 74 2 72 4 68 5 66 3 00 Z Q, sn =- - 9 19 9 8 85 0 84 1 82 1 79 9 95 5 2Y z - 3Y z ~ ~ ~ ~ 19 9 9 96 0 94 9 92 6 71 9 1 Y z - 2Y z 0 8 20 0 0 08 0 06 9 57 9 Yz - 1 Y z 20 0 1 22 0 7. 4 9 0 To t a l 97 5 38 2 82 4 31 8 87 2 4. 4 9 4 24 7 01 7 85 2 79 9 44 , 78 0 8 A d d i t i o n s d u r i n g t h e y e a r . the amounts of plant shown at the beginning of each year are the amounts of plant from each placement year considered to be exposed to retirement at the beginning of each successive transaction year. For example, the exposures for the installation year 1996 are calculated in the following manner: Exposures at age 0 = amount of addition Exposures at age Yz = $750 000 - $ 8 000 Exposures at age 1Yz = $742 000 - $18 000 Exposures at age 2Yz = $724 000 - $20 000 - $19 000 Exposures at age 3Yz = $685 000 - $22,000 = $750,000 = $742 000 = $724 000 = $685 000 = $663 000 For the entire experience band 1992-2001 , the total exposures at the beginning of an age interval are obtained by summing diagonally in a manner similar to the summing of the retirements during an age interval (Table 1). For example, the figure of 3 789 , shown as the total exposures at the beginning of age intervaI4Yz-5Yz, is obtained by summing: 255 + 268 + 284 + 311 + 334 + 374 + 405 + 448 + 501 + 609. Original Life Table. The original life table, illustrated in Table 4 on page 11-, is developed from the totals shown on the schedules of retirements and exposures, Tables and 3 , respectively. The exposures at the beginning of the age interval are obtained from the corresponding age interval ofthe exposure schedule, and the retirements during the age interval are obtained from the corresponding age interval of the retirement schedule. The retirement ratio is the result of dividing the retirements during the age interval by the exposures at the beginning of the age interval. The percent surviving at the beginning of each age interval is derived from survivor ratios, each of which equals one 11- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 26 of 378 TABLE 4. ORIGINAL LIFE TABLE CALCULATED BY THE RETIREMENT RATE METHOD Experience Band 1992-2001 Placement Band 1987-2001 (Exposure and Retirement Amounts are in Thousands of Dollars) Percent Age at Exposures at Retirements Surviving at Beginning of Beginning of During Age Retirement Survivor Beginning of Interval Age Interval Interval Ratio Ratio Age Interval (1)(2)(3)(4)(5)(6) 7,490 0107 9893 100. 579 153 0233 9767 98. 719 151 0264 9736 96. 955 150 0303 9697 94. 332 146 0337 9663 91. 789 143 0377 9623 88. 057 131 0429 9571 84. 463 124 0503 9497 81. 952 113 0579 9421 77. 503 105 0699 9301 72. 097 0848 9152 67. 10.823 1009 8991 61. 11.531 1205 8795 55. 12.323 1362 8638 48. 13.167 1557 8443 42. 35. Total 780 606 Column 2 from Table 3, Column 12 , Plant Exposed to Retirement. Column 3 from Table 1 , Column 12 , Retirements for Each Year. Column 4 = Column 3 divided by Column 2. Column 5 = 1.0000 minus Column 4. Column 6 = Column 5 multiplied by Column 6 as of the Preceding Age Interval. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 27 of 37811- minus the retirement ratio. The percent surviving is developed by starting with 100% at age zero and successively multiplying the percent surviving at the beginning of each interval by the survivor ratio, i.e., one minus the retirement ratio for that age interval. The calculations necessary to determine the percent surviving at age 5% are as follows: Percent surviving at age 4%88. Exposures at age 4%= 3,789,000 Retirements from age 4% to 5%143,000 Retirement Ratio 143,000 + 3 789 000 =0377 Survivor Ratio 000 -0377 9623 Percent surviving at age 5%(88.15) x (0.9623) =84, The totals of the exposures and retirements (columns 2 and 3) are shown for the purpose of checking with the respective totals in Tables 1 and 3. The ratio of the total retirements to the total exposures , other than for each age interval, is meaningless. The original survivor curve is plotted from the original life table (column 6, Table 4). When the curve terminates at a percent surviving greater than zero, it is called a stub survivor curve. Survivor curves developed from retirement rate studies generally are stub curves. Smoothing the Original Survivor Curve . The smoothing ofthe original survivor curve eliminates any irregularities and serves as the basis for the preliminary extrapolation to zero percent surviving ofthe original stub curve. Even if the original survivor curve is complete from 100% to zero percent, it is desirable to eliminate any irregularities, as there is still an extrapolation for the vintages which have not yet lived to the age at which the curve reaches zero percent. In this study, the smoothing of the original curve with established type curves was used to eliminate irregularities in the original curve. 11- Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 28 of 378 The Iowa type curves are used in this study to smooth those original stub curves which are expressed as percents ~urviving at ages in years. Each original survivor curve was compared to the Iowa curves using visual and mathematical matching in order to determine the better fitting smooth curves. In Figures 6, 7 , and 8, the original curve developed in Table 4 is compared with the L, S, and R Iowa type curves which most nearly fit the original survivor curve. In Figure 6, the L 1 curve with an average life between 12 and 13 years appears to be the best fit. In Figure 7 , the SO type curve with a .12-year average life appears to be the best fit and appears to be better than the L 1 fitting. In Figure 8, the R 1 type curve with a 12-year average life appears to be the best fit and appears to be better than either the L 1 or the SO. In Figure 9 , the three fittings , 12-L 1 , 12-S0 and 12-R 1 are drawn for comparison purposes. It is probable that the 12-R 1 Iowa curve would be selected as the most representative of the plotted survivor characteristics of the group, assuming no contrary relevant factors external to the analysis of historical data. Simulated Plant Balance Method The simulated plant balance method of life analysis is a statistical procedure by which experienced average service life and survivor characteristics are inferred through a series of approximations in which several average service life and survivor curve combinations are tested. The testing procedure consists of applying survivor ratios defined by the average service life and survivor curve combinations being tested to historical plant additions and comparing the resulting calculated, or simulated I surviving ba lances with the actual surviving balances. 11- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 29 of 378 j" " Z 6 0 .. . .. .In 5 0 1J . J 1J . J 4 0 n.. "U ' - o m Ou , O CO " U ' " ; ! . 1 0 CD ~ C D g : (. . . ) Z z- + . 0 ~_ . (. . . ) _ "U ~ -.. . . J "U 0 cp O ' 0 r r (. . ) 10 0 FI G U R E 6 , I L L U S T R A T I O N O F T H E M A T C H I N G O F A N O R I G I N A L SU R V I V O R C U R V E W I T H A N L I I O W A T Y P E C U R V E . OR I G I N A L C U R V E : X 1 9 9 0 - 1 9 9 9 E X P E R I E N C E : 1 9 8 5 - 19 9 9 P L A C E M E N T S RG E I N Y E R A S "j " " I\ , ) "'U ' - QC n Q ~ co "'U e n - . (1 ) ~ (1 ) g : 2 0 (. . . ) Z Z - + - .. . . . . 00 Z 8, ( / ) : . . . 9 (. o . J "' U . . . . . . ... . . . . " ' U (X ) 0 r r (.. . ) 10 0 FI G U R E 7 , I L L U S T R R T I O N O F T H E H R T C H I N G O F R N O R I G I N R L SU R V I V O R C U R V E W I T H R N S O I O W A T T P E C U R V E , OR I G I N A L C U R V E : X 1 9 9 0 - 1 9 9 9 E X P E R I E N C E ; 1 g e 5 - 1 9 9 9 PL A C E M E N T S ~ 6 0 ;; . . ;;. .(f 1 s o 13 - LI J w 4 0 n. . Fl G E I N T' E F I A S j'" '1 J L . o m aC n a ~ c. a ' 1 J e n - . CD ) : - C D g : 2 0 c. u Z Z - + 1\ . ) 00 Z Q, ~ : . . . . 9 c. u - '1 J ~ '" '1 J (X I 0 m c. u 10 0 FI G U R E 8 . I L L U S T R A T I O N O F T H E H A T C H I N G O F A N O R I G I N A L SU R V I V O R C U R V E W I T H A N R I I O W A T Y P E C U R V E . OR I G I N A L C U R V E : X 1 9 9 0 - 1 9 9 9 E X P E R I E N C E : 1 9 8 5 - 19 9 9 P L A C E M E N T S ~ 6 0 :: - :: -(f ) S O 13 - IL l a:: 11 0 AG E I N Y E A R S 10 0 FI G U R E 9 . I L L U 5 T R R T I O N O F T H E H R T C H I N G O F R N O R I G I N R L SU R V I V O R C U R V E H I T H L I , 5 0 A N O R I 1 0 H A T Y P E C U R V E S . OR I G I N A L C U R V E s X 1 9 9 0 - 1 9 9 9 E X P E R I E N C E ; 1 9 8 5 - 1 9 9 9 PL R C E H E N T S ~ 6 0 ;: : . ;: : . ::JII I 5 0 (, , ) I1 J II : I1 J L l O Q.. -0 c. . . . 0 m OC n O ~ CO - 0 e n - . CD ) : 0 C D Q " . 2 0 UJ Z Z - + c.. u OO Z 8. 9 ' ~ 9 c. . u _ -o ~ -. . . . J - 0 (X ) r' n AG E I N YE A R S Each year-end book balance is the sum of the plant surviving from the original annual additions. Each calculated year-end balance is the sum of the simulated plant surviving from the same original annual additions, The simulated survivors are calculated for each vintage by multiplying the original additions by the percent surviving corresponding to the age ofthe vintage as of the date of the year-end balances being simulated, This procedure is repeated until a series of simulated balances is calculated. The balances are then compared with the book balances to determine which average service life and survivor curve combinations result in calculated balances most nearly simulating the progression of actual balances. The simulated plant balance method is presented in greater detail in the Edison Electric Institute s publication , " Methods of Estimating Utility Plant Life Field Trips In order to be familiar with the operation of the Company and to observe representative portions ofthe plant, a field trip was conducted. A general understanding of the function ofthe plant and information with respect to the reasons for past retirements and the expected future causes of retirements was obtained during this trip. This knowledge and information were incorporated in the interpretation and extrapolation of the statistical analyses. The plant facilities visited on August 7, 2002 and October 14 through 16, 2002, are as follows: Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 34 of 378 7 A Report of the Engineering Subcommittee of the Depreciation Accounting Committee, Edison Electric Institute. Publication No. 51-23. Published 1952. 11- August 7.2002 Evander Andrew (Danskin) Plant October 14. 2002 Lower Salmon Plant Upper Salmon B Plant Upper Salmon A Plant Upper Malad Plant Lower Malad Plant Hagerman Maintenance Shop October 15, 2002 Swan Falls Plant Hells Canyon Plant Hells Canyon Hatchery Brownlee Plant Oxbow Plant Oxbow Hatchery Plant October 16, 2002 CHQ Building Service Life Considerations The service life estimates were based on judgment which considered a number of factors. The primary factors were the statistical analyses of data; current Company policies and outlook as determined during conversations with management; and the survivor curve estimates from previous studies of this company and other electric utility companies. The 12 plant accounts and subaccounts for which survivor curves were estimated using the simulated plant balance method , are listed below. These accounts represent 34 percent of depreciable plant. The statistical support for the service life estimated is presented in the section beginning on page 111-12. Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 35 of 378 11- Transmission Plant 353.00 Station Equipment 354.00 Towers and Fixtures Distribution Plant 364.00 Poles, Towers and Fixtures 365.00 Overhead Conductors and Devices 366.00 Underground Conduit 367,00 Underground Conductors and Devices 368.00 Line Transformers 369.00 Services 370.00 Meters 371.10 Photovoltaic Installations 371.20 Installation on Customer Premises 373.20 Street Lighting and Signal Systems Account 364.00, Poles, Towers and Fixtures, is used to illustrate the manner in which the study was conducted for the groups in the preceding list. Unaged plant accounting data have been compiled for the years 1954 through 2001. The additions, retirements, other plant transactions and balances were analyzed by the simulated plant balance method. The survivor curve estimate is based on the simulation of balances for the period 1977 through 2001. The Iowa 41-R 1.5 produces simulated plant balances that conform very closely to the actual book balances, Lives for electric poles, towers and fixtures vary widely from 30 to 55 years. The previous estimate was the Iowa 35-L2. The 41-R 1.5 is within the typical range, a longer average service life as the previous estimate and strongly supported by the simulated plant balance analysis. For 22 of the plant accounts and subaccounts for which survivor curves were estimated, the statistical analyses using the retirement rate method resulted in good to excellent indications of the survivor patterns experienced. These accounts represent 57 percent of depreciable plant. Generally, the information external to the statistics led to no significant departure from the indicated survivor curves for the accounts listed below. The Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Paoe 36 of 378 11- statistical support for the service life estimates is presented in the section beginning on page 111-12, STEAM PRODUCTION PLANT 311.00 Structures and Improvements 312.10 Boiler Plant Equipment - Scrubbers 312.20 Boiler Plant Equipment - Other 312.30 Boiler Plant Equipment - Railcars 314.00 Turbogenerator Units 315.00 Accessory Electric Equipment 316.00 Miscellaneous Plant Equipment HYDRAULIC PRODUCTION PLANT 331.00 Structures and Improvements 332.20 Reservoirs, Dams and Waterways 333.00 Waterwheels, Turbines and Generators 334.00 Accessory Electric Equipment TRANSMISSION PLANT 355.00 Poles and Fixtures 356.00 Overhead Conductors and Devices DISTRIBUTION PLANT 361.00 Structures and Improvements 362.00 Station Equipment GENERAL PLANT 392.10 Transportation Equipment - Automobiles 392.40 Transportation Equipment - Small Trucks 392.50 Transportation Equipment - Miscellaneous 392.60 Transportation Equipment - Large Trucks (Hydraulic) 392.70 Transportation Equipment - Large Trucks (Non-Hydraulic) 392.90 Transportation Equipment - Trailers 396.00 Power Operated Equipment Account 331.00, Structures and Improvements, is used to illustrate the manner in which the study was conducted for the groups in the preceding list. Aged plant accounting data for the hydraulic production plant have been compiled for the years 1946 through 2001. These data have been coded in the course of the Company s normal record keeping according to account or property group, type of transaction, year in which the transaction Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 37 of 378 11- took place, and year in which the electric plant was placed in service. The,retirements, other plant transactions, and plant additions were analyzed by the retirement rate method. The interim survivor curve estimate is based on the statistical indications for the period 1946 through 2001 and 1977 through 2001. The Iowa 100-S1 is a reasonable fit of the stub original survivor curve. The 1 OO-year interim service life is within the typical service life range of 75 to 120 years for hydraulic production structures, The 1 OO-year life reflects the Company s plans to replace small components of the structures prior to the final retirement of the hydraulic production plant. Inasmuch as production plant consists of large generating units, the life span technique was employed in conjunction with the use of interim survivor curves which reflect interim retirements that occur prior to the ultimate retirement of the major unit. An interim survivor curve was estimated for each plant account, inasmuch as the rate of interim retirements differ from account to account. The interim survivor curves estimated for steam and hydraulic production plant were based on the retirement rate method of life analysis which incorporated experienced aged retirements for the period 1980 through 2001 for steam and 1946 through 2001 for hydraulic. The life span estimates for power generating stations were the result of considering experienced life spans of similar generating units, the age of surviving units, general operating characteristics ofthe units, major refurbishing, and discussions with management personnel concerning the probable long-term outlook for the units, and the estimateofthe operating partner. The life span estimate for the thermal, base-load units is 37 to 47 years , which is on the lower end of the typical range of life spans for such units, Each of these units is Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 38 of 37811- operated by another utility, therefore, a life span was determined to be consistent with the operating partner. The 60 to 112-year lifespan forthe hydraulic production facilities is within the typical range. The life span of each facility is determined by condition and license dates. Life spans of 35 and 40 years were estimated for the combustion turbines. These life span estimates are typical for combustion turbines which are used primarily as peaking units. A summary of the year in service , life span and probable retirement year for each power production unit follows: Depreciable Group Major Year in Service Probable Retirement Year Life Span Steam Production Plant Boardman Jim Bridger Valmy 1 Valmy 2 1980 1974 1981 1985 2020 2021 2018 2022 Hydraulic Production Plant Milner Dam American Falls Brownlee Bliss Cascade Clear Lake Hells Canyon Lower Malad Lower Salmon Milner Oxbow Shoshone Strike Swan Falls Twin Falls (Old) Twin Falls (New) Thousand Springs Upper Malad Upper Salmon A Upper Salmon B 1992 2067 1978 2055 1960 2035 1950 2033 1983 2061 1937 2017 1967 2035 1948 2033 1949 2033 1992 2068 1961 2035 1921 2031 110 1952 2032 1928 1994 2040 112, 1938 2040 102 1995 2040 1919 2009 1948 2033 1937 2033 1947 2033 Exhibit No. Case No. IPC-O3- 11- J. SPANOS, IPCo Page 39 of 378 Major Probable Year in Retirement reciable Grou Service Year Life S Other Production Plant Evander Andrews 2001 2036 Salmon Diesel 1967 2007 The survivor curve estimates for the remaining accounts were based on judgment incorporating the statistical analyses and previous studies forthis and other electric utilities. Salvage Analvsis The estimates of net salvage by account were based in part on historical data compiled through 2001. Cost of removal and salvage were expressed as percents of the original cost of plant retired, both on annual and three-year moving average bases. The most recent five-year average also was calculated for consideration. The net salvage estimates by account are expressed as a percent of the original cost of plant retired. Net Salvaae Considerations The estimates of future net salvage are expressed as percentages of surviving plant in service, Le., all future retirements. In cases in which removal costs are expected to exceed salvage receipts, a negative net salvage percentage is estimated. The net salvage estimates were based on judgment which incorporated analyses of historical cost of removal and salvage data, expectations with respect to future removal requirements and markets for retired equipment and materials. The analyses of historical cost of removal and salvage data are presented in the section titled "Net Salvage Statistics" for the plant accounts for which the net salvage estimate relied partially on those analyses. 11- Exhibit No. Case No. IPC-03- J. SPANOS. IPCo Page 40 of 378 Statistical analyses of historical data for the period 1954 through 2001 for electric plant were analyzed. The analyses contributed significantly toward the net salvage estimates for 21 plant accounts, representing 58 percent of the depreciable plant, as follows: Hydraulic Production Plant 331.00 Structures and Improvements 333.00 Waterwheels, Turbines and Generators 334.00 Accessory Electric Equipment 335.00 Miscellaneous Power Plant Equipment Transmission Plant 353.00 Station Equipment 354,00 Towers and Fixtures 355,00 Poles and Fixtures 356.00 Overhead Conductors and Devices Distribution Plant 361.00 Structures and Improvements 362.00 Station Equipment 364.00 Poles, Towers and Fixtures 365.00 Overhead Conductors and Devices 366.00 Underground Conduit 367.00 Underground Conductors and Devices 368,00 Line Transformers 369.00 Services 370.00 Meters 371.20 Installation on Customer Premises 373.20 Street Lighting and Signal Systems General Plant 392.00 Transportation Equipment - Combined 396.00 Power Operated Equipment Account 364.00, Poles, Tower and Fixtures, is used to illustrate the manner in which the study was conducted for the groups in the preceding list. Net salvage data for the period 1954 through 2001 were analyzed for this account. The data include cost of removal gross salvage and net salvage amounts and each of these amounts is expressed as a \1- Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 41 of 378 percent of the original cost of regular retirements. Three-year moving averages for the 1954-1956 through 1999-2001 periods were computed to smooth the annual amounts. Cost of removal was high since the early to mid-1980s. The primary cause of the high levels of cost of removal was the extra effort needed to take out the larger poles and towers, Many of these retirements were due to highway renovations. Cost of removal for the most recent five years averaged 84 percent. Gross salvage has varied widely throughout the period but had begun to diminish during the 1980s and mid-1990s. The most recent five-year average of 31 percent gross salvage reflects recent trends and the reduced market for poles and towers. High levels gross salvage in 1998 and 2001 related to highway relocation projects. The net salvage percent based on the overall period 1954 through 2001 is 36 percent negative net salvage and based on the most recent five-year period is 53 percent. The range of estimates made by other electric companies for Poles, Towers and Fixtures is negative 40 to negative 75 percent. The net salvage estimate for poles is negative 50 percent, is within the range of other estimates and reflects the trend toward more negative net salvage. The net salvage estimates for steam production plant reflect estimated decommissioning costs associated with each generating station. The decommissioning cost estimate for each steam production unit was based on the results of a least-squares regression analysis of decommissioning cost data for power plants operated by other electric utilities, The regression analysis correlated the decommissioning costs experienced and estimated by other electric utilities with the size of the generating station , in megawatts (MW).The regression equation determines values for the dependent variable, i.e., Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 42 of 37811- decommissioning costs, at every given value for the independent variable, Le" MW. The estimated decommissioning cost in 1993 dollars for each of IPC's steam generating stations was determined through the application ofthe regression equation to the MWvalues of each unit. The 1993 dollars were trended to the probable retirement year based on a 3 percent rate of inflation. The resultant estimated decommissioning costs were then expressed as a percent of the original cost of the plant in service as of December 31 ,2001. A table which sets forth the percentage by location follows on the next page. The net salvage percents for the remaining accounts representing 16 percent of plant were based on judgment incorporating estimates of previous studies of this and other electric utilities. CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION After the survivor curve and salvage are estimated, the annual depreciation accrual rate can be calculated. In the average service life procedure, the annual accrual rate is computed by the following equation: Annual Accrual Rate Percent (100% - Net Salvage, Percent) Average Service Life The calculated accrued depreciation -for each depreciable property group represents that portion of the depreciable cost of the group which will not be allocated to expense through future depreciation accruals, if current forecasts of life characteristics are used as a basis for straight line depreciation accounting. 11- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 43 of 378 ID A H O P O W E R C O M P A N Y DE C O M M I S S I O N I N G C O S T S R E L A T E D T O S T E A M P R O D U C T I O N P L A N T S ES T I M A T E D TO T A L TO T A L IP C T O T A L ES T I M A T E D DE C O M M I S S I O N I N G DE C O M M I S S I O N I N G DE C O M M I S S I O N I N G DE C O M M I S S I O N I N G OR I G I N A L RE T I R E M E N T CO S T S CO S T S CO S T S CO S T S CO S T A T NE T UN I T YE A R ($ / K W ) (C U R R E N T $ ) (F U T U R E $ ) (F U T U R E $ ) 12 / 3 1 / 0 1 SA L V A G E (2 ) (4 ) (5 ) = ( 3 ) * (4 ) (6 ) a (6 ) b (7 ) BO A R D M A N 20 2 0 55 2 41 . 85 2 80 0 76 2 67 3 07 6 , 26 7 TO T A L B O A R D M A N 22 . 85 2 , 80 0 50 . 76 2 . 67 3 07 6 . 26 7 56 . 88 7 . 27 3 92 % JI M B R I D G E R CJ , ) 20 2 1 70 7 37 . 26 . 85 8 , 93 0 70 , 30 0 , 00 0 23 , 40 9 . 90 0 35 9 . 35 5 , 55 6 51 % VA L M Y 20 1 8 20 2 2 25 4 26 7 47 . 47 . 12 , 17 6 . 76 0 25 . 49 5 . 43 1 12 , 74 7 , 71 6 12 . 72 5 . 22 0 98 7 81 5 14 . 99 3 , 90 8 90 1 . 98 0 55 , 48 3 . 24 6 27 , 74 1 , 62 4 26 1 , 14 2 . 84 5 10 . 62 % 61 3 11 6 . 54 . . . . 5 . . 9 1 9 56 . 22 I . 7 - . 9 . 1 67 1 . . 38 5 . 67 3 30 % TO T A L V A L M Y GR A N D T O T A L a C o l u m n 6 = ( C o l u m n 5 ) x ( 1 . 03 * * (E s t i m a t e d R e t i r e m e n t Y e a r - 1 9 9 3 ) ) b C o l u m n 6 m u l t i p l i e d b y o w n e r s h i p p e r c e n t a g e c P a c i f i c o r p e s t i m a t e o f de c o m m i s s i o n i n g c o s t s Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S , I P C o Pa g e 4 4 o f 3 7 8 The accrued depreciation calculation consists of applying an appropriate ratio to the surviving original cost of each vintage of each account, based upon the attained age and the estimated survivor curve. The accrued depreciation ratios are calculated as follows: . - Average Remaining Life Expectancy (1 - Net Salvage, Percent).Ratio - (1 - Average SelVice Ufe The application of these procedures is described for a single unit of property and a group of property units. Salvage is omitted from the description for ease of application. Single Unit of ProDertv The calculation of straight line depreciation for a single unit of property straightforward. For example , if a $1 000 unit of property attains an age of four years and has a life expectancy of six years, the annual accrual over the total life is: 000 (1 - ~) = $400. The accrued depreciation is: 000 = $100 per year. (4 + 6) GrouD Depreciation Procedures When more than a single item of property is under consideration , a group procedure for depreciation is appropriate because normally all of the items within a group do not have identical service lives, but have lives that are dispersed over a range oftime. There are two primary group procedures, namely, average service life and equal life group. 11- Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 45 of 378 Remaining Life Annual Accruals . For the purpose of calculating remaining life accruals as of December 31 , 2001, the depreciation reserve for each plant account is allocated among vintages in proportion to the calculated accrued depreciation for the account. Explanations of remaining life accruals and calculated accrued depreciation follow. The detailed calculations as of December 31 , 2001 , are set forth in the Results of Study section of the report. Averaae Service Life Procedure. In the average service life procedure, the remaining life annual accrual for each vintage is determined by dividing future book accruals (original cost less book reserve) by the average remaining life ofthe vintage. The average remaining life is a directly weighted average derived from the estimated future survivor curve in accordance with the average service life procedure. The calculated accrued depreciation for each depreciable property group represents that portion of the depreciable cost of the group which would not be allocated to expense through future depreciation accruals, if current forecasts of life characteristics are used as the basis for such accruals, The accrued depreciation calculation consists of applying an appropriate ratio to the surviving original cost of each vintage of each account , based upon the attained age and service life. The straight lien accrued depreciation ratios are calculated as follows for the average service life procedure: Ratio = 1 - verage Remaining Life verage Service Life CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION Amortization is the gradual extinguishment of an amount in an account by distributing such amount over a fixed period over the life of the asset or liability to which it applies, or Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 46 of 37811- over the period during which it is anticipated the benefit will be realized. Normally, the distribution of the amount is in equal amounts to each year of the amortization period. The calculation of annual and accrued amortization requires the selection of an amortization period. The amortization periods used in this report were based on judgment which incorporated a consideration of the period during which the assets will render most of their service , the amortization period and service lives used by other utilities and the service life estimates previously used for the asset under depreciation accounting. Amortization accounting is proposed for certain General Plant accounts that represent numerous units of property, but a very small portion of depreciable electric plant in service. The accounts and their amortization periods are as follows: 391, 391. 393 394 395 397 398 Account Amortization Period Years Office Furniture and Equipment - Furniture Office Furniture and Equipment - Computers Stores Equipment Tools, Shop, Garage Equipment Laboratory Equipment Communication Equipment Telephones Microwaves Radio Fiber Optic Miscellaneous Equipment The calculated accrued amortization is equal to the original cost multiplied by the ratio of the vintage s age to its amortization period. The annual amortization amount is determined by dividing the original cost by the period of amortization for the account. 11- Exhibit No. Case No. IPC-O3- J. SPANOS. IPCo Page 47 of 378 111-PART 1\1. RESULTS OF STUDY Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 48 of 378 PART III. RESULTS OF STUDY QUALIFICATION OF RESULTS The calculated annual depreciation accrual rates are the principal results of the study. Continued surveillance and periodic revisions are normally required to maintain continued use of appropriate annual depreciation accrual rates. An assumption that accrual rates can remain unchanged over a long period of time implies a disregard for the inherent variability in service lives and salvage and for the change of the composition of property in service, The annual accrual rates were calculated in accordance with the straight line remaining life method of depreciation using the average service life procedure based on estimates which reflect considerations of current historical evidence and expected future conditions. The annual depreciation accrual rates are applicable specifically to the electric plant in service as of December 31 2001. For most plant accounts , the application of such rates to future balances that reflect additions subsequent to December 31 , 2001 , is reasonable for a period of three to five years. DESCRIPTION OF STATISTICAL SUPPORT The service life and salvage estimates were based on judgment which incorporated statistical analyses of retirement data, discussions with management and consideration of estimates made for other electric utility companies. The results of the statistical analyses of service life are presented in the section titled "Service Life Statistics The estimated survivor curves for each account are presented in graphical form. The charts depict the estimated smooth survivor curve and original survivor curve(s), when applicable, related to each specific group. For groups where the original survivor curve was Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 49 of 378 plotted, the calculation of the original life table is also presented. 111- The analyses of salvage data are presented in the section titled, IINet Salvage Statistics . The tabulations present annual cost of removal and salvage data, three-year moving averages and the most recent five-year average. Data are shown in dollars and as percentages of original costs retired. DESCRIPTION OF DEPRECIATION TABULATIONS A summary of the results of the study, as applied to the original cost of electric plant as of December 31, 2001 , is presented on pages 111-4 through 111-11 of this report, The schedule sets forth the original cost, the book depreciation reserve, future accruals, the calculated annual depreciation rate and amount, and the composite remaining life related to electric plant. The tables ofthe calculated annual depreciation accruals are presented in account sequence in the section titled "Depreciation Calculations." The tables indicate the estimated survivor curve and salvage percent for the account and set forth for each installation year the original cost, the calculated accrued depreciation , the allocated book reserve , future accruals, the remaining life and the calculated annual accrual amount. 111- Exhibit No. . Case No. IPC-03- J. SPANOS, IPCo Page 50 of 378 ID A H O P O W E R C O M P A N Y SU M M A R Y O F e S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S A S O F D E C E M B E R 3 1 , 20 0 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P o s r r E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E (1 ) (2 ) (3 ) (4 ) (5 ) (8 ) C7 I (8 ) " ( 7 ) 1 ( 4 ) (9 ) - ( 8 ) 1 ( 1 ) EL E C T R I C P l A N T ST E A M P R O D U C T I O N P l A N T 31 0 . LA N D A N D W A T E R R I G H T S 75 - 19 6 , 14 4 . 11 0 , 66 2 85 , 48 2 45 9 19 . 31 1 . ST R U C T U R E S A N D I M P R O V E M E N T S Bo a r d m a n 90 , (1 0 ) 13 , 43 9 , 13 2 . 45 1 , 31 7 33 1 , 72 8 35 2 , 06 8 18 . Ji m B r i d g e r 90 - 5 1 (1 0 ) 81 , 70 8 , 44 1 . 39 , 57 0 , 22 2 28 , 30 9 , 06 2 50 1 , 62 5 18 . Va l m y U n l 1 1 90 - (1 0 ) 29 , 21 5 , 65 9 . 17 , 43 0 , 03 8 70 7 , 18 9 91 2 , 24 6 16 . Va l m y U n l 1 2 90 - 5 1 (1 0 ) 24 , 20 0 , 73 2 . 12 , 08 5 , 33 3 14 , 53 5 47 4 72 6 , 53 6 20 . To / a l Ac c o u n t 31 1 12 8 , 56 3 , 96 5 . 77 , 53 6 , 91 0 63 , 88 3 , 45 3 49 2 , 47 5 18 . 31 2 . BO i l E R P L A N T E Q U I P M E N T , S C R U B B E R S Jim B r i d g e r 55 , (1 0 ) 60 , 61 2 , 96 1 . 32 , 44 0 , 00 5 34 , 23 4 25 2 81 2 , 48 9 18 . Va l m y U n l 1 2 55 - (1 0 ) 20 , 11 1 , 76 1 . 10 , 7 3 7 , 74 4 11 , 38 5 , 19 4 57 9 , 85 8 19 . To / a l Ac c o u n t 31 2 . 80 , 72 4 , 72 2 . 43 , 17 7 , 74 9 45 , 61 9 , 44 8 39 2 , 34 7 19 . 31 2 . BO i l E R P L A N T E Q U I P M E N T . O T H E R Bo a r d m a n 70 - R1 . (1 0 ) 35 7 , 11 0 . 19 , 82 4 30 8 17 , 96 8 , 51 3 01 6 , 59 2 17 . Jim B r i d g e r 70 - RI . (1 0 ) 17 7 , 91 9 , 81 0 . 10 1 , 47 0 74 9 24 1 , 04 4 09 6 , 01 4 18 . Va l m y U n i t 1 70 - R1 . (1 0 ) 67 , 57 2 , 40 5 . 37 , 87 9 , 74 6 36 , 44 9 , 90 1 30 1 , 31 6 15 . Va l m y U n i l 2 70 , R1 . (1 0 ) 78 , 91 6 , 76 8 . 37 , 44 1 , 44 1 49 , 36 7 , 00 5 53 0 , 95 6 19 . To / a l Ac c o u n t 31 2 . 35 8 , 76 6 , 09 5 . 19 6 , 61 6 , 24 4 19 8 , 02 6 , 46 3 10 , 94 4 , 87 8 18 . 31 2 . BO i l E R P L A N T E Q U I P M E N T . R A I L C A R S Bo a r d m a n 25 . 43 8 , 35 7 . 35 1 , 18 2 79 9 , 50 4 43 , 71 4 18 . Jim B r i d g e r 25 , 67 8 , 01 5 . 08 5 , 47 6 05 8 , 93 6 76 5 15 . To t a l A c c o u n t 31 2 . 11 6 , 37 2 . 43 6 , 65 8 85 6 , 44 0 11 3 , 47 9 16 . 31 4 . TU R B O G E N E R A T O R U N I T S Bo a r d m a n 50 - 50 . (1 0 ) 09 1 , 03 0 . 85 6 , 01 2 14 4 12 1 25 4 , 66 9 16 . Ji m B r i d g e r 50 , 50 . (1 0 ) 59 , 11 4 , 34 3 . 25 , 83 6 , 34 0 39 , 18 9 . 43 8 24 0 , 36 3 17 . Va l m y U n l l l 50 - 5 0 . (1 0 ) 16 , 64 2 , 87 5 . 00 0 , 29 1 30 6 , 87 2 62 4 , 62 1 14 . Va l m y U n l l 2 50 , 50 . (1 0 ) 24 , 48 2 , 64 1 . 11 , 25 2 , 86 3 15 , 67 8 , 04 5 85 8 . 85 1 18 . To t a l A c c o u n t 31 4 10 9 , 33 0 , 89 0 . 51 , 94 5 , 50 6 68 , 31 8 , 47 6 97 8 , 50 4 17 . 31 5 . AC C E S S O R Y E L E C T R I C E Q U I P M E N T Bo a r d m a n 65 - 51 . 09 9 , 07 5 . 67 9 , 11 8 41 9 , 95 7 80 , 90 5 17 . Jim B r i d g e r 65 , 51 . 24 , 98 0 , 33 3 . 17 , 69 8 , 39 7 28 1 , 93 6 40 1 , 95 3 18 . Va l m y U n l 1 1 65 - 5 1 . 18 , 40 4 , 72 5 . 60 8 , 07 0 79 6 , 65 6 42 8 , 90 6 15 . Va l m y U n i t 2 85 - 5 1 . 15 , 98 3 , 68 2 . 78 5 , 60 5 19 8 , 05 9 41 7 , 30 5 19 . To t a l A c c o u n t 31 5 81 , 46 7 , 79 6 . 37 , 77 1 19 0 23 , 69 6 , 60 B 32 9 , 06 9 17 . Ex h i b i t N o . Ca s e N o , IP C - O3 - J. S P A N O S , I P C o Pa g e 5 1 o f 3 7 8 ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S fiS OF D E C E M B E R 3 1 , 2 0 0 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P o s r r E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E 11 ) (2 ) 13 ) 14 ) (5 ) 18 ) 17 ) 18 ) " 1 7 ) / 1 4 ) 11 ) - 1 8 1 31 6 . MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T Bo a r d m a n 45 . RO . 60 2 , 21 2 . 73 8 , 63 1 86 3 , 66 1 52 , 79 7 16 . 4 Jim B r i d g e r 45 , RO . 08 0 , 27 5 . 35 3 , 91 5 72 6 , 35 9 10 0 , 94 2 17 . Va l m y U n i t 1 45 - RO . 85 5 , 62 7 . 26 5 , 05 0 59 0 , 57 6 10 7 , 21 8 14 . Va l m y U n i t 2 45 , RO . 68 6 , 05 3 . 60 0 , 64 0 08 5 , 41 2 60 , 08 5 18 . To / a l A c c o u n l 3 1 6 10 , 22 4 , 24 7 . 95 8 , 23 6 26 6 , 00 8 32 1 , 04 2 16 . 31 6 . MI S C E l l A N E O U S P O W E R P L A N T E Q U I P M E N T Jim B r i d g e r 19 7 , 42 4 . 13 4 , 82 3 13 , 24 5 30 2 Va l m y U n i t 1 18 , 00 3 . 60 5 89 8 03 3 To / a l Ac c o u n t 3 1 6 . 4 21 5 . 42 8 . 14 3 , 42 8 18 , 14 3 33 5 31 6 . MI S C E l l A N E O U S P O W E R P L A N T E Q U I P M E N T Ji m B r i d g e r 17 5 . 17 6 (7 9 4 1 Va l m y U n i t 1 14 , 15 9 . 68 8 93 1 61 8 To t a l A c c o u n t 31 6 . 17 , 33 4 . 10 , 86 4 13 7 61 8 31 6 . MI S C E l l A N E O U S P O W E R P L A N T E Q U I P M E N T 17 , S2 . 21 , 4 9 7 . 10 , 13 2 99 1 74 2 3. 4 5 31 6 . MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T 14 , lO . 13 1 , 59 1 . 52 5 , 03 1 86 0 , 50 2 91 , 84 8 TO T A L S T E A M P R O D U C T I O N P L A N T 75 5 , 77 8 , 08 7 . 41 4 , 2 4 2 , 81 0 40 7 83 9 14 8 22 , 87 2 , 78 8 HY D R A U L I C P R O D U C T I O N P L A N T 33 1 . ST R U C T U R E S A N D I M P R O V E M E N T S Ha g e r m a n M a i n t e n a n c e S h o p 10 0 - (2 5 ) 18 4 , 40 0 . 39 5 , 05 8 06 0 , 44 3 40 . 99 9 25 . -o ~ O ~ Mil n e r D a m 10 0 - 5 1 12 5 ) 81 4 , 22 4 . 15 5 , 54 2 86 2 , 23 8 14 , 54 9 59 . (/ ) O : : r Nia g a r a S p r i n g s H a t c h e r y 10 0 - 5 1 (2 5 ) 82 6 , 35 0 . 75 6 27 0 27 6 , 66 9 16 2 , 11 3 32 . CO - 0 CJ ) - - He l l s C a n y o n M a i n t e n a n c e S h o p 10 0 - 5 1 (2 5 ) 39 8 , 08 7 . 38 4 68 3 36 2 , 92 5 42 , 00 8 32 . CD ) : - C D Q : Ra p i d R i v e r H a t c h e r y 10 0 , (2 5 ) 41 9 , 15 1 . 81 6 , 09 0 95 7 84 9 29 , 7 5 6 32 . 01 2 2 - + Am e r i c a n F a l l s 10 0 - 5 1 (2 5 ) 11 , 81 6 , 56 8 . 13 8 , 31 4 63 2 , 39 3 20 3 , 63 4 47 . I'V OO 2 Br o w n l e e 10 0 - 5 1 (2 5 ) 3D , 07 9 , 91 8 . 14 , 35 7 , 63 7 23 , 24 2 , 26 2 72 6 , 81 8 2. 4 2 32 . 0 ( / ) : . . . 9 Bl i s s 10 0 - 5 1 (2 5 ) 64 7 , 85 0 . 34 7 , 94 3 46 1 , 87 3 15 , 55 9 29 . .. . . . - Ca s c a d e 10 0 - 5 1 (2 5 ) 36 4 15 3 . 45 0 , 02 0 75 5 , 17 4 12 8 , 54 8 52 . (. ) "" " ' Cle a r L a k e 10 0 - 5 1 (2 5 ) 19 3 , 27 8 . 15 7 , 98 7 61 2 45 5 15 . CO m He l l s C a n y o n 10 0 - 5 1 (2 5 ) 69 8 , 77 3 . 62 2 , 10 4 50 1 , 36 2 47 , 70 2 31 . lo w e r M a l a d 10 0 - 5 1 (2 5 1 60 1 , 00 9 . 31 2 , 59 2 43 8 , 67 0 15 , 21 8 28 . (. ) lo w e r S a l m o n 10 0 - 5 1 12 5 1 83 9 . 65 8 . 43 9 , 62 0 60 9 , 95 1 20 , 43 5 29 . Mi l n e r 10 0 - 5 1 12 5 ) 51 3 , 13 4 . 87 0 , 73 4 10 , 02 0 , 68 3 16 8 , 27 0 60 . Ox b o w H a t c h e r y 10 0 - 5 1 (2 5 ) 43 1 , 20 4 . 61 0 , 98 9 17 8 , 01 8 36 , 41 5 32 . Ox b o w 10 0 - 5 1 (2 5 ) 59 4 90 8 . 63 3 , 48 9 36 0 , 14 6 26 8 , 94 2 31 . Ox b o w C o m m o n 10 0 - 5 1 (2 5 ) 11 1 , 95 2 . 11 1 , 95 1 27 , 98 9 91 4 30 . Pa h s l m e r i o A c c u m . P o n d s 10 0 - 12 5 ) 58 1 , 71 2 . 23 6 , 36 2 49 0 78 0 14 , 99 4 32 . Pa h s i m e r i o T r a p p i n g 10 0 , (2 5 ) 94 3 , 89 1 . 49 4 63 8 88 5 , 22 6 21 . 24 7 32 . Sh o s h o n e F a l l s 10 0 - 12 5 ) 13 8 , 03 2 . 51 7 , 86 7 90 4 , 67 2 32 , 33 8 28 . SlI f k e 10 0 , 12 5 ) 88 8 , 52 1 . 33 8 , 80 2 99 4 55 1 71 , 16 6 28 . Sw a n F a l l s 10 0 - 5 1 (2 5 ) 25 . 11 8 , 68 9 . 74 1 , 59 8 27 , 65 6 , 76 5 74 0 , 82 6 37 . Tw i n F a l l s 10 0 - 5 1 12 5 1 61 8 , 75 9 . 24 9 , 74 3 52 3 , 70 8 14 , 49 1 36 . ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S A S O F D E C E M B E R 3 1 , 2 0 0 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P O S I T E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E (1 ) 12 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) ' " ( 7 ) / ( 4 ) (9 ) 8 ( 6 ) / ( 7 ) Tw i n F a l l s ( N e w ) 10 0 , (2 5 ) 10 , 18 2 , 68 2 . 38 0 42 9 34 7 , 92 4 29 9 , 49 7 37 . Th o u s a n d S p r i n g s 10 0 - 5 1 (2 5 ) 32 7 62 4 . 26 0 , 37 6 14 9 , 15 0 20 , 13 9 Up p e r M a l a d 10 0 - 5 1 (2 5 ) 35 7 46 6 . 24 9 , 14 2 19 7 , 71 7 04 9 26 . Up p e r S a l m o n A 10 0 - 5 1 (2 5 ) 65 9 , 31 0 . 47 4 , 09 0 60 0 , 04 7 20 , 86 2 28 . Up p e r S a l m o n B 10 0 , (2 5 ) 23 0 , 56 6 . 12 8 , 67 9 15 9 , 52 9 40 6 29 . Up p e r S a l m o n C o m m o n 10 0 , (2 5 ) 31 3 , 41 8 . 10 8 , 03 1 28 3 , 74 1 37 8 30 . To t a l A c c o u n t 33 1 12 8 , 85 3 , 32 0 . 41 , 74 0 , 58 2 11 6 , 82 6 , 06 3 18 2 , 52 8 36 . 33 2 . RE S E R V O I R S , D A M S A N D W A T E R W A Y S . R E L O C A T I O N Br o w n l e e 85 - (2 0 ) 63 9 , 66 3 . 74 6 , 31 5 62 1 . 28 1 21 1 , 07 0 31 . He l l s C a n y o n 85 - 5 4 (2 0 ) 94 0 , 78 8 . 36 3 , 96 3 76 4 98 4 38 6 31 . 4 Ox b o w 85 - (2 0 ) 56 , 30 9 . 23 , 34 6 44 , 22 5 41 0 31 . Ox b o w C o m m o n 85 - 5 4 (2 0 ) 92 7 91 9 . 07 0 , 02 7 24 3 , 47 6 39 , 14 6 31 . Br o w n l e e C o m m o n 85 - (2 0 ) 89 5 , 82 4 . 38 2 , 82 5 09 2 , 16 5 16 2 , 32 6 31 . To t a l Ac c o u n t 33 2 . 19 , 46 0 50 6 . 58 6 . 47 6 13 , 76 6 , 13 1 43 8 . 33 8 31 . 33 2 . RE S E R V O I R S , D A M S A N D W A T E R W A Y S Mil n e r D a m 85 - (2 0 ) 61 4 87 4 . 11 9 , 71 3 61 8 , 13 7 76 7 63 . Am e r i c a n F a l l s 85 , (2 0 ) 24 2 , 90 4 . 11 4 , 47 6 97 7 00 9 58 , 95 1 50 . Br o w n l e e 85 , (2 0 ) 52 , 44 7 , 66 1 . 26 , 0 7 7 73 0 36 , 85 9 , 46 3 15 2 , 70 4 32 . Bl i s s 85 , (2 0 ) 42 8 , 16 7 . 20 0 , 42 0 71 3 , 38 3 13 7 , 40 8 27 . Ca s c a d e 85 - 5 4 (2 0 ) 14 5 , 63 0 . 10 1 , 18 3 67 3 , 57 4 47 , 62 3 56 . Cle a r L a k e 85 - 5 4 (2 0 ) 58 4 , 98 4 . 35 2 , 95 6 34 9 , 02 6 22 , 73 5 15 . He l l s C a n y o n 85 - (2 0 ) 57 1 , 16 3 . 18 , 80 4 01 4 43 , 08 1 , 38 3 31 8 63 2 32 . Lo w a r M a l a d 85 - 5 4 (2 0 ) 07 8 , 53 7 . 29 1 , 10 1 20 3 , 14 5 42 , 65 6 28 . Lo w e r S a l m o n 85 , (2 0 ) 45 8 , 57 5 : 4 2 07 9 , 81 3 61 0 , 41 8 13 4 , 19 8 21 . \J ~ O ~ Mi l n e r 85 - 5 4 (2 0 ) 16 , 52 6 , 93 4 . 21 0 , 18 3 16 , 62 2 , 13 9 25 8 , 42 2 64 . en C : : T Ox b o w 85 - 5 4 (2 0 ) 30 . 10 9 , 26 1 . 12 . 84 1 76 6 28 9 , 37 1 73 3 , 81 3 31 . c. c \ J e n - ' Ox b o w C o m m o n 85 - (2 0 ) 67 1 . 03 5 81 1 26 2 33 . (D ~ (D Q : Sh o s h o n e F a l l s 65 - S 4 (2 0 ) 51 2 , 40 1 . 44 2 , 38 1 17 2 , 50 1 10 , 80 5 16 . O1 Z Z St r i k e 85 - 5 4 (2 0 ) 13 9 , 19 2 . 46 8 . 7 9 0 21 8 , 96 2 19 4 , 14 8 26 . 00 Z 5w a n F a l l s 85 , (2 0 ) 13 , 58 3 , 41 6 . 01 0 , 29 1 12 , 28 9 , 88 0 32 2 , 29 1 38 . en : " " 9 Tw i n F a l l s 85 - 5 4 (~ O ) 26 3 , 08 9 . 16 2 , 01 3 13 3 , 63 4 76 1 23 . -. . . \ J "" - "'" Tw i n F a l l s ( N e w ) 85 , (2 0 ) 64 5 , 21 4 . 65 8 , 35 2 51 5 , 90 5 21 8 , 41 3 39 . -. . J ~ I Th o u s a n d S p r i n g s 85 - (2 0 ) 05 6 , 92 1 . 77 4 , 12 3 69 4 , 18 4 92 , 56 1 () ) m Up p e r M a l a d 85 - 5 4 (2 0 ) 29 2 , 52 8 . 90 1 , 22 9 64 9 , 80 6 24 , 54 2 26 . Up p e r S a l m o n A 85 - 5 4 (2 0 ) 43 1 36 9 . 32 7 , 19 2 19 0 , 45 2 88 3 21 . Up p e r S a l m o n B 85 - 5 4 (2 0 ) 45 9 , 67 1 . 75 0 , 36 0 20 1 , 24 6 45 , 05 0 26 . Up p e r S a l m o n C o m m o n 85 - (2 0 ) 59 8 , 29 0 . 40 1 , 07 1 31 4 , 47 8 13 , 26 0 23 . He l l s C a n y o n C o m m o n 85 - 5 4 (2 0 ) 72 3 , 16 8 . 36 6 , 09 6 10 1 , 70 7 63 , 08 1 33 . To t a l A c c o u n t 33 2 . 21 7 , 52 2 , 51 1 . 47 8 , 40 8 16 6 , 54 8 , 61 4 91 6 . 57 2 33 . 33 2 . RE S E R V O I R S , D A M S A N D W A T E R W A Y S - NE Z P E R C E Sq u a r e 59 9 , 93 4 . 47 2 , 59 5 12 7 , 34 0 15 2 , 69 0 33 . ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S / I S O F D E C E M B E R 3 1 , 2 0 0 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P o s r r E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E (1 ) (2 ) (3 ) (4 ) (5 ) (B ) (7 ) (B ) " ( 7 ) / ( 4 ' (1 ) - ( B ) / ( 7 ) 33 3 . WA T E R W H E E L S , T U R B I N E S A N D G E N E R A T O R S Mi l n e r D a m 80 , (5 ) 87 8 , 00 5 . 14 0 , 72 2 76 1 , 16 4 13 , 26 3 56 . Am e r i c a n F a l l s 80 - (5 ) 26 , 37 6 , 06 4 . 11 , 26 9 , 05 4 16 , 40 7 93 5 35 . 96 4 46 . Br o w n l e e 60 - (5 ) 39 , 99 3 , 21 0 . 22 , 07 4 , 62 6 19 , 91 6 , 04 4 62 B , 35 7 31 . Bli s s BO , (5 ) 36 7 , 36 0 . 61 0 , 47 3 97 5 , 25 4 70 , 83 9 27 . Ca s c a d e BO , (5 ) OB 7 , 77 9 . 76 0 , 5B 1 7B 1 , 5B 8 13 0 , 66 6 51 . Cle a r L a k e 60 - (5 ) 57 , 99 5 . 44 , 67 9 16 , 21 7 05 6 15 . He l l s C a n y o n 80 , (5 ) 10 , 14 3 , 34 9 . 11 9 , 61 0 53 0 , 90 7 24 3 , B9 7 30 . Lo w e r M a l a d 60 - (5 ) 52 8 36 5 . 35 6 , 27 9 19 6 , 50 4 39 6 26 . Lo w e r S a l m o n 60 - (5 ) 37 3 , OB 9 . 93 4 , 78 2 65 6 , 96 1 33 6 27 . Mi l n e r BO , (5 ) 23 , 35 2 , 42 1 . 5B 2 , 09 2 20 , 93 7 , 95 0 35 0 , 21 5 59 . Ox b o w BO - (5 ) 10 , 72 1 14 5 . 67 2 , 7 1 3 5B 4 , 4B 9 21 6 , 69 B 30 . Sh o s h o n e F a l l s BO - (5 ) 62 4 , 26 9 . 54 B , 04 0 15 7 , 44 2 BB 4 27 . St r i k e 60 , (5 ) 67 4 , B6 0 . B6 1 , 00 0 04 7 , 60 4 75 , 47 7 27 . Sw a n F a l l s BO , (5 ) 25 , 64 0 , 63 7 . 44 6 , 27 B 23 , 47 4 , 39 4 62 5 , 41 5 37 . Tw i n F a l l s BO , (5 ) 79 4 , 54 1 . 4 B ' 15 B , 7 7 6 67 5 , 49 2 IB , B1 6 35 . Tw i n F a l l s ( N e w ) BO , (5 ) 15 , 69 0 , B2 7 . 1, 7 7 6 , 32 5 69 9 , 04 3 3B 6 , 30 7 3B . Th o u s a n d S p r i n g s BO - (5 ) 72 6 , 46 B . 27 9 , 36 5 46 3 , 40 B 65 , 40 2 Up p e r M a l a d 60 - (5 ) 47 6 , 46 5 . 29 9 , 19 2 20 1 , 11 8 34 6 27 . Up p e r S a l m o n A BO - (5 ) 03 0 , 46 1 . 52 6 , 57 3 55 3 , 4 1 1 19 , 64 0 2B . Up p e r S a l m o n B BO , (5 ) BB 3 , 52 6 . 70 0 , 64 6 22 7 , 05 6 06 6 25 . To / a l Ac c o u n l 3 3 3 18 1 , 42 2 , 88 4 . 64 , f8 8 . 02 4 12 6 , 30 6 . 00 f 32 4 06 2 36 . 33 4 . AC C E S S O R Y E L E C T R I C E Q U I P M E N T Ha g e r m a n M a l n l e n a n c e S h o p 47 - RI , (5 ) 39 . 06 6 , 31 9 36 , 70 1 60 2 24 . Mil n e r D a m 47 , RI . (5 ) 27 0 , 94 8 . 52 , 01 3 23 2 , 4B 3 96 1 39 . Am e r i c a n F a l l s 47 , RI . (5 ) 65 6 , 19 5 . 04 1 , 17 B 1, 7 4 7 , B2 8 45 7 30 . Br o w n l e e 47 - RI . (5 ) 22 1 , 51 7 . 29 3 , 1B 6 23 9 , 40 9 15 7 , 14 1 27 . "U ' - o m Bli s s 47 , RI . (5 ) 73 6 , 30 B . (6 5 , 12 0 ) 90 B , 24 5 6B , OO 1 2B . OC n O ~ Ca s c a d e 47 - RI . (5 ) 30 1 , 99 9 . 39 1 . 02 6 02 6 07 2 59 , 67 9 34 . CO " U e n - . Cle a r L a k e 47 . RI . (5 ) 96 , 49 7 . B6 , 69 5 62 7 01 1 14 . CD ) : : - CD ! J . He l l s C a n y o n 47 , RI . (5 ) 30 9 , B3 9 . 31 1 , 05 9 16 4 , 27 3 11 9 , 7 2 6 26 . ~Z Z Lo w e r M a l a d 47 , R1 . (5 ) 30 5 , B0 3 . 51 , 91 7 26 9 , 17 6 11 , 56 6 23 . 00 Z Lo w e r S a l m o n 47 , RI . (5 ) 6B B , 37 3 . 15 6 , 62 2 61 4 , 17 0 60 , B9 1 26 . - a C/ ) - - Mi l n e r 47 , R1 . (5 ) 09 1 , 21 4 . 3B 6 , 7 9 0 BO B , 9B 5 45 , 72 5 39 . (J , ) : . . . " U Ox b o w 47 - R 1 . (5 ) 95 B , B2 9 . 52 2 , 25 3 56 4 , 51 7 97 , 96 0 26 . -. . . . J " U Sh o s h o n e F e l l s 47 , R1 . (5 ) 26 2 , B0 2 . 14 1 , 12 9 13 4 , B1 3 91 0 22 . (X ) 0 r r St r i k e 47 , RI . (5 ) 76 7 , 56 4 . 29 1 , 75 1 56 4 , 19 2 35 5 25 . Sw a n F a l l s 47 - RI . (5 ) 15 2 , 43 3 . 45 2 , 79 1 64 7 , 26 4 62 , 4 5 6 32 . (. . ) Tw i n F a l l s 47 , R1 . 5 (5 ) 51 2 , 70 3 . 94 7 53 3 , 39 1 17 , 20 4 31 . Tw i n F a l l s ( N e w ) 47 , R1 . (5 ) 07 7 , 30 3 . 27 B , 9B 9 90 2 , 17 9 5B , 34 9 32 . Th o u s a n d S p r i n g s 47 , RI . (5 ) 54 5 , 35 7 . 25 9 , 09 9 31 3 , 52 6 43 , 43 3 Up p e r M a l a d 47 - RI . (5 ) 34 5 , 92 1 . 75 , 05 2 2B B , 16 6 10 , 95 4 26 . Up p e r S a l m o n A 47 , RI . (5 ) 19 9 , 26 9 . 14 B , 27 7 11 0 , 97 6 42 , 37 9 26 . Up p e r S a l m o n B 47 - R1 . (5 ) 11 9 , 16 B . 15 0 , 40 2 02 4 , 72 5 37 , 67 0 27 . To l a l Ac c o u n l 3 3 4 34 , 45 9 , 14 0 . 01 4 . 37 7 29 , 16 7 . 71 8 04 6 , 47 0 27 . ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S IS OF D E C E M B E R 3 1 , 2 0 0 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P O S I T E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E 11 ) 12 ) 13 ) 14 ) 15 ) 16 ) 17 ) 18 ) ' " 1 7 ) / 1 4 ) 11 ) - 1 6 1 / 1 7 ) 33 5 . MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T Ha g e n n a n M a i n t e n a n c e S h o p 10 0 - 88 2 . 36 7 . 20 2 . 82 1 67 9 . 54 6 26 . 61 5 25 . Mil n e r D a m 10 0 , 48 , 30 7 . 14 6 43 . 16 2 75 4 57 . Nia g a r a S p r i n g s H a t c h e r y 10 0 - 5 0 46 . 01 5 . 12 . 95 0 33 , 06 5 04 0 31 . He l l s C a n y o n M a i n t e n a n c e S h o p 10 0 - 5 0 81 3 , 40 1 . 17 4 , 25 4 63 9 , 14 6 20 . 04 1 31 . Ra p i d R i v e r H a t c h e r y 10 0 , 35 , 07 9 . 10 . 02 6 25 . 05 4 79 9 31 . Am e r i c a n F a l l s 10 0 , 73 7 . 51 8 . 52 8 , 97 4 20 8 , 54 4 26 . 04 5 46 . Br o w n l e e 10 0 , 19 2 . 12 6 . 92 7 , 19 6 26 4 92 9 40 . 76 5 31 . Bl i s s 10 0 . 30 2 . 28 3 . 17 9 . 78 9 12 2 . 49 6 22 3 29 . Ca s c a d e 10 0 - 09 1 , 71 4 . 30 7 . 25 8 78 4 . 45 7 15 . 44 7 50 . Cle a r L a k e 10 0 - 5 0 15 . 35 1 . 16 8 13 . 18 3 87 1 15 . He l l s C a n y o n 10 0 , 74 9 . 58 5 . 22 3 . 18 5 52 6 . 40 0 17 . 23 5 30 . Lo w e r M a t a d 10 0 - 5 0 76 , 15 1 . 50 . 75 6 25 . 39 4 89 9 28 . Lo w e r S a l m o n 10 0 - 5 0 27 9 . 08 7 . 17 3 , 40 4 10 5 . 68 0 65 6 28 . Mi l n e r 10 0 - 65 1 , 02 3 . 10 0 , 84 2 55 0 . 18 2 53 3 57 . Ox b o w H e t c h e r y 10 0 - 5 0 12 . 89 0 . (1 . 71 4 ) 60 4 45 7 32 . Ox b o w 10 0 - 5 0 87 7 , 84 7 . 21 7 , 39 9 66 0 . 44 9 21 . 11 1 2. 4 0 31 . "j " Pa h s l m e r i o A c c u m . P o n d s 10 0 - 18 8 . 47 1 71 8 24 1 32 . Pa h s i m e r i o T r a p p i n g 10 0 , 86 3 . 1', 45 7 1 16 . 32 0 52 0 31 . Sh o s h o n e F a l l s 10 0 , 98 , 7 8 8 . 34 , 95 4 83 . 83 3 25 5 28 . St r i k e 10 0 - 32 5 . 49 4 . 17 9 , 57 2 14 5 . 92 4 20 4 28 . Sw a n F a l l s 10 0 . 42 5 . 41 2 . 18 2 . 14 4 24 3 , 27 1 34 . 34 9 2.4 1 36 . Tw i n F a l l s 10 0 , 12 1 . 89 2 . 51 . 44 2 70 . 45 3 94 4 36 . Tw i n F a l l s I N e ' j l / ) 10 0 - 5 0 34 9 , 12 9 . 38 , 87 3 31 0 . 25 7 45 5 36 . Th o u s a n d S p r i n g s 10 0 - 5 0 72 , 7 8 3 . 58 , 44 2 14 , 34 3 92 7 Up p e r M a l a d 10 0 - 83 . 57 1 . 1 3 49 , 42 7 14 4 19 3 28 . Up p e r S a l m o n A 10 0 , 10 5 , 13 2 . 80 , 40 8 24 . 72 5 82 5 30 . Up p e r S a l m o n B 10 0 , 17 1 . 29 7 . 75 . 27 1 96 , 02 7 23 7 29 . Up p e r S a l m o n C o m m o n 10 0 - 11 7 . 26 7 85 0 29 . To l a l A c c o u n l 33 5 13 . 58 8 , 42 4 . 86 4 26 8 72 4 . 15 6 24 9 . 67 0 34 . 33 6 . RO A D S , R A I L R O A D S A N D B R I D G E S Mil n e r D a m 75 - 12 . 73 7 . 51 4 11 . 22 3 19 5 57 . Nia g a r a S p r i n g s H a t c h e r y 75 - 48 , 66 7 . 46 , 66 8 Ra p i d R i v e r H a t c h e r y 75 - 19 7 . 19 7 Am e r i c a n F a l l s 75 - 30 6 . 33 2 . 96 . 93 8 20 9 . 39 4 64 9 45 . Br o w n l e e 75 - 51 8 , 44 4 . 20 3 , 63 6 31 4 , 80 8 10 , 54 0 29 . "U L o m Bl i s s 75 , 48 6 . 47 6 . 13 0 . 18 8 35 6 . 28 8 11 , 67 6 30 . QC n Q ~ Ca s c a d e 75 - 12 2 , 66 8 . 33 , 34 8 89 , 32 0 78 1 1. 4 5 50 . CO " U e n - ' Cle a r L a k e 75 , 11 . 09 7 . 10 , 31 8 77 9 14 . CD : J ; . CD g : He l l s C a n y o n 75 . 81 9 . 19 1 . 43 2 , 7 4 9 38 6 . 44 3 12 , 97 7 29 . O1 Z Z - + Lo w e r M a l a d 75 , 24 4 , 56 5 . 92 . 77 1 15 1 , 79 4 08 6 29 . 00 Z Lo w e r S a l m o n 75 - 88 . 69 3 . 38 , 58 7 50 . 10 6 67 2 30 . g, 0 : ' " 9 Mi l n e r 75 - 48 9 . 13 9 . 58 . 37 4 43 0 . 76 6 40 4 58 . ", , _ "U - , Ox b o w H a t c h e r y 75 , 07 0 . 07 0 .. . . . . . " U Ox b o w 75 . 56 5 . 84 2 . 20 3 , 06 5 36 2 . 77 8 12 . 74 9 28 . OJ 0 r r Pa h s i m e r i o A c c u m . P o n d s 75 . 26 . 50 2 . 19 . 97 9 52 4 20 5 31 . Pa h s l m e r i o T r a p p i n g 75 , 15 , 61 2 . 15 , 15 5 45 7 32 . Sh o s h o n e F e l l s 75 - 51 . 38 3 . 32 . 87 2 18 . 51 2 84 6 21 . St r i k e 75 , 22 2 , 13 2 . 16 1 . 98 7 60 . 14 5 38 3 25 . Sw a n F a l l s 75 - 83 5 , 94 6 . 24 0 . 02 6 59 5 , 92 1 16 , 42 1 36 . Tw i n F a l l s 75 , 89 3 . 77 3 . 22 6 . 06 5 66 7 , 70 8 18 . 17 8 36 . ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S M O F D E C E M B E R 3 1 , 2 0 0 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P o s r r E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E (1 1 (2 1 (3 1 (4 1 (5 1 18 1 (7 1 (8 1 = ( 7 1 1 ( 4 1 (1 1 . ( 8 1 1 ( 7 1 Tw i n F a l l s ( N e w ) 75 . 02 3 . 82 9 . 10 3 , 48 0 92 0 , 35 0 24 , 30 3 37 . Th o u s a n d S p r i n g s 75 , 52 , 91 0 . 34 , 01 9 18 , 89 2 57 6 Up p e r M a t a d 75 , 60 , 11 7 . 24 , 49 6 35 , 62 2 22 3 29 . Up p e r S a l m o n A 75 - R 3 65 0 . 45 6 19 5 30 . Up p e r S a l m o n C o m m o n 75 . 27 , 70 8 . 27 , 64 3 21 . To t a l A c c o u n t 33 6 93 3 , 69 1 . 24 4 , 60 1 68 9 , 09 0 13 4 , 97 3 34 . TO T A L H Y D R A U L I C P R O D U C T I O N P L A N T 10 5 , 84 0 . 41 2 . 22 4 . 58 9 , 33 1 47 1 , 15 5 , 11 3 13 , 44 5 , 30 3 OT H E R P R O D U C T I O N P L A N T 34 1 . ST R U C T U R E S A N D I M P R O V E M E N T S Ev a n d e r A n d r e w s Sq u a r e 64 0 , 89 0 . 79 5 83 5 , 09 6 24 , 20 6 34 . Sa l m o n D i e s e l Sq u a r e 11 , 95 9 . 11 , 95 9 "j " " To t a l A c c o u n t 34 1 85 2 , 84 9 . 17 , 75 4 83 5 . 09 6 20 6 34 . 34 2 . FU E L H O L D E R S Ev a n d e r A n d r e w s Sq u a r e 57 6 , 66 9 . 10 , 86 5 56 5 , 80 5 45 , 38 6 34 . Sa l m o n D i e s e l Sq u a r e 61 , 30 6 . 55 , 85 2 45 4 99 2 To t a l A c c o u n t 34 2 63 7 , 97 6 . 66 , 71 7 57 1 , 25 9 46 , 37 8 33 . 34 3 . PR I M E M O V E R S Sq u a r e 74 7 . 45 8 . 15 1 74 2 , 30 7 21 , 51 6 34 . 34 4 . GE N E R A T O R S Ev a n d e r A n d r e w s Sq u a r e 40 , 34 6 , 7 1 9 . 27 5 , 72 0 40 , 07 0 , 99 9 16 1 , 47 8 34 . Sa l m o n D i e s e l Sq u a r e 52 1 , 94 6 . 52 1 , 94 1 To r a l Ac c o u n t 34 4 40 , 66 8 , 66 5 . 79 7 , 66 7 40 , 07 0 , 99 9 16 1 , 47 8 34 . 34 5 . AC C E S S O R Y E L E C T R I C E Q U I P M E N T Ev a n d e r A n d r e w s Sq u a r e 15 6 , 22 4 . 96 7 14 8 , 25 8 33 , 28 3 2- 8 8 34 . Sa l m o n D i e s e l Sq u a r e 37 , 05 5 . 37 , 05 6 To t a l A c c o u n t 34 5 11 1 3 , 28 0 . 45 , 02 3 14 8 , 25 8 33 , 28 3 34 . 34 6 . MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T "U c . . . . o m Ev a n d e r A n d r e w s Sq u a r e 41 8 , 94 3 . 16 , 66 0 40 2 , 28 4 69 , 63 1 34 . OC n O ~ Sa l m o n 0 l e g e l Sq u a r e 14 2 . 14 2 CO " U e n - , To t a l A c c o u n t 34 6 CD ) : 0 C D Q " . 41 1 1 , 08 6 . 16 , 80 2 40 2 , 26 5 69 , 83 1 34 . C1 1 Z Z OO Z TO T A L O T H E R P R O D U C T I O N P L A N T 47 , 71 1 , 3 1 8 . 14 1 , 11 4 41 , 77 0 , 2 0 4 35 1 , 41 2 Q. f I ' : - 9 ", _ "U . . . . . . '- J " U (X ) 0 r r ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S . N E T S A L V A G E . O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S /i s OF D E C E M B E R 3 1 , 2 0 0 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P o s r r E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E (i ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) - ( )/ ( 4 ) (1 ) - ( 8 ) / ( 7 ) TR A N S M I S S I O N P L A N T 35 0 . LA N D R I G H T S A N D E A S E M E N T S 65 , 12 , 81 4 63 9 . 51 4 , 86 1 10 , 29 9 , 77 8 19 7 , 07 4 52 . 35 2 . ST R U C T U R E S A N D I M P R O V E M E N T S 60 . (2 0 ) 27 , 24 1 , 83 7 . 15 , 77 5 , 50 8 16 , 91 4 , 69 6 35 2 , 55 6 1. 2 9 48 . 35 3 . ST A T I O N E Q U I P M E N T 45 . S0 . (5 ) 18 4 , 64 5 , 27 6 . 66 , 25 3 , 17 7 12 7 , 62 4 , 36 4 90 6 , 39 6 32 . 35 4 . TO W E R S A N D F I X T U R E S 60 - 5 4 (5 0 ) 55 , 14 0 , 86 3 . 21 , 27 7 , 04 4 61 , 43 4 , 25 1 66 9 , 16 9 36 . 35 5 . PO L E S A N D F I X T U R E S 55 - (7 5 ) 80 , 17 9 , 11 4 . 34 , 23 5 , 98 1 10 6 , 07 7 , 46 7 69 3 , 81 0 39 . 35 6 . OV E R H E A D C O N D U C T O R S A N D D E V I C E S 60 - (2 0 ) 96 , 91 2 , 09 3 . 37 , 80 4 , 67 7 78 , 48 9 , 83 6 89 5 , 45 6 41 . 35 9 . RO A D S A N D T R A I L S 65 , 31 8 , 35 1 . 22 6 , 74 3 91 , 60 6 39 9 27 . TO T A L T R A N S M I S S I O N P L A N T 45 7 , 2 5 2 . 17 5 . 17 8 , 08 7 , 98 1 40 0 , 13 2 , 00 0 10 , 71 7 , 86 0 DI S T R I B U T I O N P L A N T 36 1 . ST R U C T U R E S A N D I M P R O V E M E N T S 55 - R2 . (2 0 ) 13 , 30 8 . 97 4 . 89 6 . 77 1 11 , 07 1 , 60 4 27 2 , 23 7 40 . 36 2 . ST A T I O N E Q U I P M E N T 50 , 10 2 , 17 0 , 69 1 . 28 . 97 9 . 7 7 0 73 , 19 0 , 92 4 67 9 . 40 1 43 . 36 4 . PO L E S , T O W E R S A N D F I X T U R E S 41 - RI . (5 0 ) 16 6 , 09 2 , 61 2 . 4 1 67 , 76 8 , 16 1 18 1 , 37 0 , 75 4 09 0 , 87 6 29 . ... . . . 36 5 . OV E R H E A D C O N D U C T O R S A N D D E V I C E S 46 , (3 0 ) 66 , 63 3 , 41 1 . 29 , 63 1 , 56 6 82 , 99 1 , 86 6 81 1 , 63 1 29 . 36 6 . UN D E R G R O U N D C O N D U I T 60 , (2 5 ) 28 , 58 2 , 94 9 . 46 7 , 00 8 30 , 26 1 , 68 1 58 2 , 65 4 51 . 36 7 . UN D E R G R O U N D C O N D U C T O R S A N D D E V I C E S 37 , SI . (1 0 ) 11 9 , 07 3 , 66 6 . 37 , 77 1 , 51 2 93 . 20 9 , 52 1 25 6 , 62 4 28 . 36 8 . LI N E T R A N S F O R M E R S 35 - 24 6 , 86 3 . 11 0 . 11 9 , 96 1 , 38 7 11 6 , 47 7 , 56 8 30 0 , 85 2 27 . 36 9 . SE R V I C E S 30 - (3 0 ) 42 , 62 2 , 54 2 . 23 , 26 3 , 23 1 32 , 14 6 07 1 57 1 , 62 9 20 . 37 0 . ME T E R S 30 . 37 . 73 6 , 79 3 . 56 4 , 33 2 30 . 17 2 . 45 8 53 0 . 90 9 19 . 37 1 . PH O T O V O L T A I C I N S T A L L A T I O N S 35 9 . 31 7 . 12 9 , 11 9 23 0 , 19 6 10 2 . 11 6 26 . 4 2 37 1 . IN S T A L L A T I O N O N C U S T O M E R P R E M I S E S 11 . RO . (2 0 ) 72 6 , 62 5 . 64 8 , 10 2 42 4 08 9 20 4 , 64 1 11 . 37 3 . ST R E E T L I G H T I N G A N D S I G N A L S Y S T E M S 20 . (2 0 ) 81 6 . 84 4 . 19 4 , 06 7 38 8 , 54 5 21 9 , 50 9 10 . TO T A L D I S T R I B U T I O N P L A N T 85 1 , 00 7 , 73 8 . 32 8 , 2 7 5 , 02 8 85 4 , 93 5 , 2 8 1 22 . 82 3 , 27 9 GE N E R A L P L A N T 39 0 . ST R U C T U R E S A N D I M P R O V E M E N T S . C H Q B U I L D I N G 10 0 - S1 . (5 ) 24 , 02 5 , 16 7 . 27 6 , 89 7 20 , 94 9 , 53 0 54 4 , 17 7 38 . 39 0 . ST R U C T U R E S A N D I M P R O V E M E N T S , E X C L . C H Q B L D G 50 - (5 ) 26 . 40 2 , 83 8 . 09 8 . 72 7 20 , 62 4 , 25 5 57 3 , 31 5 36 . 39 0 . LE A S E H O L D I M P R O V E M E N T S 25 , 90 9 . 14 7 . 05 5 , 61 7 65 3 , 53 1 22 7 . 42 3 16 . 39 1 . OF F I C E F U R N I T U R E & E Q U I P M E N T . F U R N I T U R E 20 , 10 , 62 0 , 84 9 . 75 5 , 97 3 86 4 , 87 6 02 6 . 26 8 39 1 . OF F I C E F U R N I T U R E & E Q U I P M E N T . E D P E Q U I P . S- S Q 32 , 45 0 , 42 7 . 12 . 96 1 . 27 1 19 , 48 9 . 15 7 16 9 , 36 2 34 . 39 1 . OF F I C E F U R N I T U R E & E Q U I P M E N T . E D P E Q U I P . 04 0 , 09 1 . 24 9 , 87 2 79 0 , 22 1 93 1 , 34 8 31 . 39 2 . TR A N S P O R T A T I O N E Q U I P M E N T , A U T O M O B I L E S 18 6 , 37 9 . 11 3 , 4 9 1 26 , 29 5 32 0 39 2 . TR A N S P O R T A T I O N E Q U I P M E N T , S M A L L T R U C K S 12 , 96 8 , 42 1 . 64 0 , 83 8 08 5 . 48 2 44 7 , 99 5 39 2 . TR A N S P O R T A T I O N E Q U I P M E N T . M I S C . 24 0 , 91 0 . 18 1 , 23 3 (5 4 9 ) 39 2 . TR A N S P O R T A T I O N E Q U I P M E N T . L A R G E T R U C K S ( H Y D ) 17 , S2 . 17 , 83 7 . 89 6 . 82 6 , 76 5 55 1 , 65 8 64 1 , 95 6 10 . 39 2 . TR A N S P O R T A T I O N E Q U I P . - L A R G E T R U C K S ( N O N , HY D ) 17 , S2 . 17 2 , 15 4 . 31 6 , 68 2 06 2 , 43 6 13 5 . 12 2 39 2 . TR A N S P O R T A T I O N E Q U I P M E N T . T R A I L E R S 30 , S 1 76 5 , 62 6 . 90 5 , 64 2 16 8 , 57 6 53 , 40 1 21 . 39 3 . ST O R E S E Q U I P M E N T 25 , 88 1 . 75 4 . 27 9 , 63 0 60 2 , 12 5 69 , 56 6 39 4 . TO O L S , S H O P A N D G A R A G E E Q U I P M E N T 20 - 5 Q 44 3 , 75 7 . 13 7 19 8 30 6 , 55 9 28 6 , 26 6 39 5 . LA B O R A T O R Y E Q U I P M E N T 20 , 69 9 . 22 9 . 12 1 , 16 2 57 8 , 06 7 56 8 , 16 9 39 6 . PO W E R O P E R A T E D E Q U I P M E N T 14 , LO . 22 4 , 27 3 . 70 6 , 53 6 33 9 , 24 2 43 5 , 31 3 39 7 . CO M M U N I C A T I O N E Q U I P M E N T , T E L E P H O N E S 15 - 46 9 , 83 6 . 16 3 , 03 0 30 6 , 60 8 75 1 , 06 5 11 . Ex h i b i t N o . Ca s e N o , I P C - 03 - J. S P A N O S , I P C o n~ ~ , " , ,; , , 7 r ' \ f ' : I . 7 A ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S . N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S PS OF D E C E M B E R 3 1 , 2 0 0 1 AC C O U N T Ii ) NE T BO O K CA L C U L A T E D A N N U A L CO M P o s r r E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C UA L RE M A I N I N G CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E (2 ) (3 ) (4 ) (5 ) (8 ) (7 ) (8 ) - ( 7 ) / ( 4 ) (9 ) - ( 8 ) / ( 7 ) 15 - 5 Q 98 8 , 93 9 . 33 5 , 7 7 7 83 3 , 16 4 89 8 , 44 2 15 - S Q 12 7 , 43 3 . 04 5 , 92 1 08 1 , 51 4 31 2 . 43 5 10 - 5 Q 78 1 , 73 7 . 11 3 , 64 7 64 8 , 09 0 12 5 , 34 3 18 . 15 - S Q 88 4 , 81 5 . 47 5 , 75 8 38 9 , 06 1 15 8 , 46 0 18 3 , 08 1 , 88 9 . 58 , 78 1 , 88 5 11 7 , 35 0 10 0 20 , 57 8 , 77 8 10 0 , 85 7 , 42 0 . 1, 2 0 2 , 10 5 , 73 7 09 8 , 78 1 , 84 7 91 , 39 2 , 50 8 39 7 . 39 7 . 39 7 . 39 8 . CO M M U N I C A T I O N E Q U I P M E N T , M I C R O W A V E S CO M M U N I C A T I O N E Q U I P M E N T . R A D I O CO M M U N I C A T I O N E Q U I P M E N T , F I B E R O P T I C MI S C E l l A N E O U S E Q U I P M E N T TO T A L G E N E R A L P L A N T TO T A L D E P R E C I A B L E P L A N T NO N D E P R E C I A B L E P L A N T "j ' " TO T A L N O N D E P R E C I A B L E P L A N T 13 , 93 5 , 72 3 . 21 3 , 79 1 . 43 7 , 39 3 . 75 0 , 59 5 . 28 , 33 7 , 50 3 . 33 0 . 34 0 . 36 0 . 38 9 . LA N D LA N D LA N D LA N D TO T A L E L E C T R I C P L A N T 92 8 , 19 4 , 12 3 . 1, 2 0 2 , 80 5 , 73 7 08 8 , 78 1 , 84 7 81 , 39 2 , 50 6 . l i F E S P A N PR O C E D U R E I S U S E D . C U R V E S H O W N I S I N T E R I M S U R V I V O R C U R V E "U ~ o m cn O ~ CO " U e n _ 0 CD p C D Q " , c. n Z Z " ' " o Z . 0 .. . . . . . 5 / ' (. . ) _ "U ~ '- o J "U 0 co O ' 0 r p (. . ) .. . . . "T 1 :: !C" ) "' U ~ o m ~c n Q ~ CD ~ ~ a = 01 2 2 :; : 00 2 Q. ~ ~ 9 (. . ) "' U . . . . . . ... . . . . " ' U (X ) 0 r r (. . ) ,~ , , 7 ' ~x x IO W R 9 - 10 A H O P O W E R C O M P A N Y AC C O U N T 3 1 1 . ST R U C T U R E S A N D I M P R O V E M E N T S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 8 0 - 20 0 1 E X P E R I E N C E : 1 9 7 Q - 20 0 1 P L A C E M E N T S -,- - 'j ' " .. . 1 0 . (. . ) .. ... .If ) 5 0 ... .w 4 0 n.. "" U ' - C ~ C ~ CO "" U e n - . CD ) : : 0 CD g : o- Z Z - + 00 Z Q, c n = - 9 CO m 0 6 (.. . ) AG E I N Y E A R S 10 0 11 0 12 0 IDAHO POWER COMPANY ACCOUNT 311. 00 STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1974 - 2 a a 1 EXPERIENCE BAND 1980-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL O. a 75,960,120 O. 0000 1. 0000 100. 95,091,267 100,846 a .0011 9989 100. 1.5 95,164,534 0 . 0000 1. 0000 99. 95,424,441 75,201 0008 9992 99. 256,505 16,931 a . 0002 9998 99. 93,704,056 226,030 a . 0024 9976 99. 128,266,051 23,234 0 . 0002 9998 99. 127,394,272 360,666 0028 9972 99. 126,412,720 170,105 0013 9987 99. 125,709,362 147,779 0 . 0012 9988 99. 124,263,004 200,937 0 . 0016 9984 99. 10.122,324,332 47,730 a . 0004 0 . 9996 98. 11.122,145,081 101,767 0 . 0008 0 . 9992 98. 12.121,344,465 17,033 0 . 0001 9999 98. 13.121,184,032 0 . 0000 0000 98. 14.120,976,082 0 . 0000 0000 98. 15.120,225,285 270,331 0 . 0022 9978 98. 16.96,000,811 894 0 . 0001 9999 98. 17.95,806,440 49,879 0 . 0005 9995 98. 18.95,113,146 0 . 0000 0000 98. 19.93,700,711 25,862 0 . 0003 9997 98. 20.66,885,491 79,747 0 .0012 9988 98. 21.53,475,597 0 . 0000 0000 98. 22.34,363,855 0 . 0000 1. 0000 98. 23.34,363,855 0 . 0000 1. 0000 98. 24.34,363,855 31,586 0009 9991 98. 25.34,332,268 0 . 0000 0000 98. 26.34,332,268 338 0001 9999 98. 27.98. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 61 of 378 111- "' ~ I D A H O P O W E R C O M P A N Y AC C O U N T 3 1 2 . BO I L E R P L A N T E Q U I P M E N T - S C R U B B E R S OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 B O - 20 0 1 E X P E R I E N C E : 1 9 7 i j - 20 D I P L A C E M E N T S I' v I O W A 55 - Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 6 2 o f 3 7 8 ~ 6 0 ;:.;: . a: :If ) S O j" " a: :W i j O n.. 11 0 AG E I N Y E A R S 10 0 11 0 12 0 IDAHO POWER COMPANY ACCOUNT 312.BOILER PLANT EQUIPMENT - SCRUBBERS ORIGINAL LIFE TABLE PLACEMENT BAND 1974 - 2 a a 1 EXPERIENCE BAND 1980-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL o. a 72,318,884 a . 0000 1. 0000 100. 00 80,777,222 a . 0000 1. 0000 100. 00 1. 5 79,960,163 a . 0000 1. 0000 100. 79,587 109 0000 0000 100. 00 78,412,554 62,337 0 . 0008 a . 9992 100. 00 78,222,522 44,470 0 . 0006 a . 9994 99. 78, 038,378 814 0 .0000 0000 99. 77,932,738 147,868 0019 9981 99. 77,672,470 45,030 0 . 0006 a . 9994 99. 77,421,950 a . 0000 1. 0000 99. 77,179,507 364,100 0 . 0047 9953 99. 10.64,589,050 31,310 0 . 0005 0~9995 99. 11.64,557,740 104,822 a . 0016 a . 9984 99. 09 12.64,452,919 194,248 O. 0030 9970 98. 13.52,305,203 a . 0000 0000 98. 14.29,252,024 38, 194 a . 0013 9987 98. 15.29,213,830 159,684 0 . 0055 a . 9945 98. 16.232,296 0 . 0000 1. 0000 97. 17.232,296 0 . 0000 1. 0000 97 . 18.232,296 0 . 0000 1. 0000 97. 19.232,296 O. 0000 0000 97. 20.232,296 O. 0000 1. 0000 97. 21.232,296 0000 0000 97 . 96 22.25,707 a . 0000 1. 0000 97. 23.25,707 O. 0000 1. 0000 97. 24.25,707 25,707 1. 0000 0000 97. 25.O. 00 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 63 of 378 111- ID A H O P O W E R C O M P A N Y AC C O U N T 3 1 2 , BO i l E R P L A N T E Q U I P M E N T - O T H E R OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 B O - 20 0 1 E X P E R I E N C E : 1 9 7 4 - 20 0 1 P L A C E M E N T S I O W R 70 - R \ . 5 \0 ' Z 6 0 .. . :; . .. . :; .VI 5 0 ... . . . W 4 0 AG E I N Y E A R S 10 0 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S , I P C o Pa g e 6 4 o f 3 7 8 11 0 12 0 IDAHO POWER COMPANY ACCOUNT 312.BOILER PLANT EQUIPMENT - OTHER ORIGINAL LIFE TABLE PLACEMENT BAND 1974 - 2 0 0 1 EXPERIENCE BAND 1980-2001 AGE AT EXPOSURES AT RET I REMENT S PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 236,712,298 10,209 0 .0000 0000 100. 0 . 5 274,216,436 50,734 0 .0002 0 . 9998 100. 1. 5 271,096,368 889,172 0 .0107 9893 99. 265,383,681 127 181 0005 9995 98. 264,092,274 159,935 0 .0006 9994 98. 259,766,985 999,784 0038 0 . 9962 98. 349,299,544 897,177 0026 0 . 9974 98. 346,916,506 245,491 0036 0 . 9964 98. 341,639,277 284,223 0038 0 . 9962 97. 335,284,393 544,084 0 . 0016 0 . 9984 97 . 333,101,103 292,234 0009 9991 97. 10.322,490,986 338,397 0010 9990 97. 11.322,076,582 953,281 0030 9970 97. 12.320,152,225 404,852 0106 9894 96. 13.314,606,077 044,119 0 . 0065 9935 95. 14.304,855,445 954,314 0031 9969 95. 15.301,246,299 545,040 0 . 0018 9982 94. 16.227,039,909 234,452 0010 9990 94 . 17.226,661,422 743,346 0077 9923 94. 18.222,578,134 126,842 0 . 0006 0 . 9994 93 . 19.220,807,204 255,355 0057 9943 93. 20.161,605,891 722,480 0045 0 . 9955 93. 21. 5 131,790,244 54,655 0 . 0004 9996 92. 22.88,399,950 27,762 0003 0 . 9997 92. 23.88,372,187 0000 0000 92. 24.88,372,187 700,968 0079 9921 92. 25.87,671,219 148,393 0017 9983 92. 26.87,522,826 17,225 0 . 0002 0 . 9998 91. 90 27.91. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 65 of 378 111- I O A H O P O W E R C O M P A N Y AC C O U N T 3 1 2 , BO I L E R P L A N T E Q U I P M E N T - R A I L C A R S OR I G I N A L A N O SM O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 9 1 - 2 0 0 1 E X P E R I E N C E ; 1 9 9 1 - 19 9 7 P L A C E M E N T S IO W A 25 - ~ 6 0 .. . :: - .. . :: - II :IJ l 5 0 "j ' " l1 J II : l1 J 4 0 n.. AG E I N r E A R S 11 5 Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 6 6 o f 3 7 8 IDAHO POWER COMPANY ACCOUNT 312.BOILER PLANT EQUIPMENT - RAILCARS ORIGINAL LIFE TABLE PLACEMENT BAND 1991 - 1997 AGE AT BEGIN OF INTERVAL 1. 5 10 . EXPOSURES AT BEGINNING OF AGE INTERVAL 238,612 238,612 238,612 238,612 238,612 715,623 650,905 3",650,905 219,920 219,013 678,016 EXPERIENCE BAND 1991-2001 RETIREMENTS DURING AGE RETMT INTERVAL RATIO 122,239 0 . 0000 O. 0000 a . 0000 a . 0000 a . 0000 0 . 0000 0 . 0000 O. 0335 0 . 0000 a . 0000 o. 0000 111- SURV RATIO 0000 1. 0000 1. 0000 1. 0000 1. 0000 1. 0000 0000 a . 9665 1. 0000 1. 0000 0000 PCT SURV BEGIN OF INTERVAL 100. 00 100. 00 100. 00 100. 00 100. 100. 00 100. 00 100. 00 96. 96. 96. 96. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 67 of 378 I D A H O P O W E R C O M P A N Y AC C O U N T 3 1 4 , TU R B O G E N E R A T O R U N I T S x) c OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 8 0 - 20 0 1 E X P E R I E N C E : 1 9 7 4 - 20 0 1 P L A C E M E N T S yl O W A 50 - 50 , '\ . Z 6 0 .. . . :; . .. . . :; . :: I If ) S O w 4 0 a.. AG E I N r E A R S 11 0 12 0 10 0 Ex h i b i t N o . Ca s e N o . I P C - 03 - J. S P A N O S , I P C o Pa g e 6 8 o f 3 7 8 IDAHO POWER COMPANY ACCOUNT 314.TURBOGENERATOR UNITS ORIGINAL LIFE TABLE PLACEMENT BAND 1974-2001 EXPERIENCE BAND 1980-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEG IN BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 80,547,763 0 .0000 0000 100. 93,166,095 0 . 0000 0000 100. 1. 5 90,723,380 47,596 0 .0005 9995 100. 90,570,292 0 . 0000 1. 0000 99. 905,374 35,542 0 .0004 9996 99. 86,606,434 036,494 0120 9880 99. 105,723,095 18,821 0 . 0002 9998 98. 105,351,957 141,028 0 . 0013 9987 98. 104,620,435 76,853 0 . 0007 9993 98. 103,101,836 172,735 0 . 0017 0 . 9983 98. 102,559,349 301,204 0029 9971 98. 10.90,563,128 90,961 0010 9990 98. 11. 5 89,875,609 411,640 0 . 0046 9954 97. 12.89,207,681 472,765 0053 9947 97. 13.88,710,289 645,862 0 . 0186 9814 96. 14.87,061,302 0000 1. 0000 95. 15.85,729,995 44,698 0005 0 . 9995 95. 16.62,639,660 845,133 0 . 0454 9546 95. 17.59,744,430 115,265 0187 9813 90. 18.58,092,622 0000 0000 89. 19.58,062,749 262,202 0045 9955 89. 20.42,732,205 186,055 0044 9956 88. 21.32,967,573 0000 0000 88. 22.21,309,089 0000 1. 0000 88. 23.21,309,089 0000 0000 88. 24.21,309,089 992,280 0 . 0466 9534 88. 25.20,316,809 558,173 0275 0 . 9725 84. 26.19,758,636 0 . 0000 0000 81. 27.81. 111- Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 69 of 378 I D A H O P O W E R C O M P A N Y AC C O U N T 3 1 5 . AC C E S S O R Y E L E C T R I C E Q U I P M E N T OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S IO W R 65 - 51 . OR I G I N A L C U R V E : X 1 9 6 0 ~ 20 0 1 E X P E R I E N C E : 1 9 7 4 - 20 0 1 P L A C E M E N T S AG E I N Y E A R S 10 0 11 0 12 0 L:)z 6 0 "'I :: I(/ ) 5 0 lI. J a: : lI . J 4 0 Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 7 0 o f 3 7 8 IDAHO POWER COMPANY ACCOUNT 315.ACCESSORY ELECTRIC EQUIPMENT ORIGINAL LIFE TABLE PLACEMENT BAND 1974-2001 EXPERIENCE BAND 1980-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 37,555,359 0000 0000 100. 45,854,909 0000 0000 100. 1. 5 45,977,751 0 . 0000 0000 100. 45,977,751 0000 1. 0000 100. 45,977,751 0000 0000 100. 45,965,896 121 024 0026 9974 100. 62,371,957 161 0 . 0001 0 . 9999 99. 62,287,892 72,169 0 . 0012 0 . 9988 99. 62,149,822 63,058 0 .0010 9990 99. 62,041,252 68,986 0011 9989 99. 61,872,889 19,453 0 . 0003 0 . 9997 99.40 10.61,352,952 199,352 0032 9968 99. 11. 5 61,144,258 0000 1. 0000 99. 12.60,937,090 586 0000 0000 99. 13.60,818,251 56,693 0009 9991 99. 14.60,417,649 0000 0000 98. 15.59,754,909 375,053 0 . 0063 0:9937 98. 16.44,374,640 0 . 0000 1. 0000 98. 17.44,347,498 16,124 0 . 0004 9996 98. 18.44,188,712 175,057 0 . 0040 9960 98. 19.44,013,492 14,566 0 . 0003 9997 97. 20.28,297,340 33,390 0 . 0012 0 . 9988 97. 21. 5 24,199,353 0000 0000 97. 22.16,036,826 0 . 0000 0000 97. 23.16,036,826 0 . 0000 1. 0000 97. 24.16,036,826 722 0 . 0003 9997 97. 25.16,032,104 0 . 0000 1. 0000 97. 26.16,032,104 0000 0000 97. 27.97. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 71 of 378 111- J\ ) ~ 6 0 .. . :; : . .. . :; : .a:: (/ ' I S O I D A H O P O W E R C O M P A N Y AC C O U N T 3 1 6 . Mi S C E L L A N E O U S P O W E R E Q U I P M E N T . OR I G I N A L A N D S M O O T H S U R V I V O R C U R V E S OR I G I N A L C U R V E : X 1 9 8 0 - 20 0 1 E X P E R I E N C E : 1 9 7 4 - 20 0 1 P L A C E M E N T S X. . . IO W A Ao , a::w 4 0 AG E I N Y E A R S 10 0 11 0 12 0 Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 7 2 o f 3 7 8 IDAHO POWER COMPANY ACCOUNT 316.MISCELLANEOUS POWER EQUIPMENT ORI G INAL LI FE TABLE PLACEMENT BAND 1974 - 2 0 0 1 EXPERIENCE BAND 1980-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 12,153,855 0000 0000 100. 12,953,846 61,505 0047 0 . 9953 100. 1. 5 12,903,616 73,493 0057 0 . 9943 99. 12,963,756 567 0007 9993 98. 12,818,983 31,814 0025 9975 98. 12,558,253 189,367 0151 0 . 9849 98. 13,275,759 380,678 0 . 0287 9713 97. 12,183,769 224,679 0 .0184 0 . 9816 94. 11,179,259 60,333 0 . 0054 9946 92. 10,379,890 232,028 0 . 0224 9776 92. 618,468 84,778 0088 9912 90. 10.524,502 130,356 0 . 0153 9847 89. 11. 5 088,990 43,643 0054 9946 87. 12.554,447 64,426 0085 9915 87. 13.164,352 54,603 0076 9924 86. 14.361 085 11,789 0019 9981 86. 15.881,216 18,707 0032 9968 85. 16.029,947 240,256 O. 0478 9522 85. 17.781,534 62,009 0130 9870 81. 18.644,751 0000 0000 80.45 19.623,057 12,157 0026 9974 80.45 20.795,410 269 0030 9970 80. 21. 5 694,461 0000 1. 0000 80. 22.872,775 0 . 0000 0000 80. 23.872,775 702 0100 9900 80. 24.864,073 772 0090 9910 79. 25.856,300 0000 0000 78. 26.856,300 0 . 0000 0000 78. 27.78. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 73 of 378 111- Z 6 0 ... . ... . . . :; . ... . :;.(( 1 5 0 w 4 0 10 0 I D R H O P O W E R C O M P R N Y RC C O U N T 3 3 1 . 00 ST R U C T U R E S R N D I M P R O V E M E N T S OR I G I N R L R N O S M O O T H S U R V I V O R C U R V E S OR I G I N R L C U R V E : X 1 9 4 6 - 2 0 0 1 E X P E R I E N C E ; 1 9 1 9 - 20 0 1 P L R C E M E N T S ~ 1 9 7 7 - 20 0 1 E X P E R I E N C E ; 1 9 1 9 - 20 0 1 P L R C E M E N T S RG E I N " ( E R A S 10 0 11 0 12 0 Ex h i b i t N o . Ca s e N o . I P C - O3 - J. S P A N O S , I P C o Pa g e 7 4 o f 3 7 8 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS ORIGINAL LIFE TABLE PLACEMENT BAND 1919 - 2001 EXPERIENCE BAND 1946-2001 AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL 128,442,817 0000 0000 100. 127,985,972 0000 1. 0000 100. 127,835,594 959 0001 9999 100. 127,376,679 153 0000 0000 99. 126,989,571 186,141 0015 9985 99. 125,051,978 37,998 0 . 0003 9997 99. 124,123,747 120,272 0010 0 .9990 99. 112,552,305 60,485 0 .0005 9995 99. 77,012,482 114,268 0 . 0015 9985 99. 76,757,451 394,596 0 . 0051 9949 99. 65,213,284 56,114 0009 9991 99. 10.64,073,745 68,712 0011 9989 98. 11. 5 63,083,288 16,337 0 . 0003 0 . 9997 98. 12.61,004,299 331 0004 9996 98. 13.60,839,517 53,068 0009 0 . 9991 98. 14.60,553,276 56,503 0009 0 . 9991 98. 15.58,694,219 28,083 0005 9995 98. 16.57,805,504 178,923 0031 9969 98. 17.57,063,807 38,856 0007 9993 98. 18.49,044,195 46,971 0010 0 . 9990 98. 19.48,767,741 53,073 0011 9989 98. 20.48,413,946 56,194 0 . 0012 9988 97 . 91 21.32,448,923 125,195 0039 0 . 9961 97. 22.32,246,810 75,032 0023 9977 97. 23.20,900,701 117,994 0056 9944 97. 24.21,124,074 28,981 0014 0 . 9986 96. 25.21,037,371 107 067 0051 9949 96. 26.20,802,827 23,089 0011 9989 96. 27.20,712,715 95,830 0046 9954 95. 28.20,557,295 382 0005 0 .9995 95. 29.20,388,556 170,086 0083 9917 95. 30.20,128,941 20,887 0010 0 . 9990 94. 31.5 20,083,729 73,235 0036 0 . 9964 94 . 32.19,658,320 76,147 0039 9961 94. 33.19,554,838 22,220 0011 9989 93. 34.18,219,314 15,900 0 . 0009 0 . 9991 93. 35.17,433,939 23,793 0014 0 . 9986 93. 36.17,258,582 56,428 0033 0 . 9967 93. 37.16,931,872 26,937 0 . 0016 0 . 9984 93. 38.16,898,466 56,102 0033 0 . 9967 93. Exhibit No. Case No. IPC-O3- 111-J. SPANOS, IPCo PoOP. 75 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 335.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) TWIN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100-S0 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. 0 1968 1979 1980 1983 1988 1989 1990 1993 1994 1995 1996 1997 30. 317. 526. 673. 268. 921.92 931. 977. 15,868. 276. 184. 25,631.58 19,313. 117 188 ' 218 803 230 920 899 870 612 253 053 121,892.35,957 TWIN FALLS (NEW) PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. 0 1994 1995 1999 2000 584. 311,667. 884. 29,993. 756 45,597 180 149 167 269 312 106 579 329 316 148 245 875 654 937 51,442 616 37,174 147 936 38,873 THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. 0 1921 1925 1926 349,129.682 316. 118. 78. 15,623 107 111-254 17,316 119 PUT. BOOK ACCRUALS (5 ) 151 257 361 163 343 603 661 11,720 032 309 20,978 16,377 70,453 968 274 494 738 29,057 310,257 REM. LIFE (6 ) 34. 35. 35. 35. 35. 36. 36. 36. 36. 36. 36. 36. 36. 36. 36. 37. 37. ANNUAL ACCRUAL (7 ) 120 321 110 571 445 944 109 490 782 455 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 301 of 378 YEAR (1) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC . BOOK RESERVE (4 ) THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 100 - PROBABLE RETIREMENT YEAR. . 6 - 2 0 0 9 NET SALVAGE PERCENT.. 0 1929 1953 1954 1957 1959 1964 1974 1978 1982 1988 1990 1993 1994 1995 1996 1998 109. 63. 73. 214. 31. 925. 369. 404. 607. 718. 685. 21,275. 075. 316. 910. 489. 72,783. 182 075 289 305 156 743 849 11,289 536 537 385 428 46,817 109 215 925 370 405 549 336 837 15,127 398 060 516 913 58,442 UPPER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1948 1955 1957 1975 1986 1988 1989 1992 1995 59,291.13 232. 54. 151. 696. 422. 14,128. 686. 907. 83,571. 36,494 136 231 128 046 865 853 42,853 42,092 157 266 148 667 997 984 49,427 111-255 PUT. BOOK ACCRUALS (5 ) 383 849 149 677 256 395 576 14,343 17,199 431 274 461 690 923 34,144 REM. LIFE (6) 27. 27. 28. 28. 29. 29. 29. 29. 30. ANNUAL ACCRUAL (7) Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 302 of 378 249 826 225 169 345 927 623 319 131 193 YEAR (1 ) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) UPPER SALMON A PLANT INTERIM SURVIVOR CURVE.. IOWA 100 - PROBABLE RETIREMENT YEAR.. 5 - 2 0 3 3 NET SALVAGE PERCENT.. 0 1937 1939 1946 1947 1957 1959 1968 1979 1981 1983 1984 1985 1989 1990 1991 1992 1994 1995 1999 765. 50. 56,413. 85. 65. 30. 96. 474. 494 . 384. 355. 647. 899. 5, 356 . 284. 565. 049. 273. 839. 105,132. 769 35,157 197 590 142 127 224 117 446 842 602 572 395 742 48,112 766 56,413 392 174 283 253 446 222 877 665 198 127 786 476 80,408 UPPER SALMON B PLANT INTERIM SURVIVOR CURVE.. IOWA 100-S0 PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1947 1949 1968 1975 1989 1991 1995 1996 2001 90,521. 66 487. 344. 595. 843. 362. 990. 65,143. 171,297. 56,069 910 157 457 731 756 055 61,202 68,958 119 193 562 129 930 298 75,271 111-256 PUT. BOOK ACCRUALS (5 ) 321 101 102 202 677 480 619 367 923 488 363 24,725 21,564 368 152 034 714 286 061 63,845 REM. LIFE (6 ) 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 30. 30. 27. 27. 28. 28. 29. 29. 30. 30. 30. ANNUAL ACCRUAL (7 ) 96,027 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 303 of 378 122 164 276 825 783 158 135 098 237 IDAHO POWER COMPANY ACCOUNT 335.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL (7 ) UPPER SALMON COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1974 1991 1992 202. 513. 401. 130 109 123 405 322 28. 29. 29. 117.318 267 850 13,588,424.090,643 864 268 724,156 249,670 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..34.1.84 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 304 of 378 111-257 IDAHO POWER COMPANY ACCOUNT 336.ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ACCRUED (3) ALLOC. BOOK PUT. BOOKRESERVE ACCRUALS(4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL ( 7) MILNER DAM PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 6-2067 NET SALVAGE PERCENT.. 0 1992 12,737.776 514 11,223 57.195 NIAGARA SPRINGS HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. 0 1966 46,667., 837 46,668 RAPID RIVER HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 75 - R3 PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. 0 1964 1965 241.03 956. 776 137 241 956 197.913 197 AMERICAN FALLS PLANT INTERIM'SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 2-2055 NET SALVAGE PERCENT.. 0 1978 1980 302,946. 386. 101,154 056 95,936 002 207 010 384 45. 45. 597 306,332.102,210 96,938 209,394 649 BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 75-R3 PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1960 1965 274,510. 16,406. 158,585 855 125,215 992 149,295 415 28. 29. 296 321 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 305 of 378 111-258 IDAHO POWER COMPANY ACCOUNT 336.ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1 ) ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1980 227,526.90,465 518,444.257 905 BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1950 1991 1993 1994 29,776. 225,571.14 35,232. 195,896. 19,578 57,024 557 38,063 486,476.122,222 CASCADE PLANT INTERIM SURVIVOR CURVE.. IOWA 75-R3 PROBABLE RETIREMENT YEAR.. 1-2061 NET SALVAGE PERCENT.. 0 1983 122,668.32,262 CLEAR LAKE PLANT INTERIM SURVIVOR CURVE.. IOWA 75-R3 PROBABLE RETIREMENT YEAR. . 6-2017 NET SALVAGE PERCENT.. 0 1955 1964 744. 352. 321 793 11,097.114 71,429 203,636 20,854 60,741 049 40,544 130,188 33,348 495 823 10,318 111-259 156,098 314,808 922 164,830 27,184 155,352 356,288 89,320 REM. LIFE (6 ) 31. 71 24. 30. 30. 30. 50. 250 529 14. 14. ANNUAL ACCRUAL (7 ) 923 10,540 370 378 884 044 11,676 781 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 306 of 378 779 IDAHO POWER COMPANY ACCOUNT 336.ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) HELLS CANYON PLANT INTERIM SURVIVOR CURVE.. IOWA 75-R3 PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1967 819,191.428,765 LOWER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1948 1985 1991 25,560. 199,373. 19,631. 52 17,138 69,462 963 244,565.91,563 LOWER SALMON PLANT INTERIM SURVIVOR CURVE.. IOWA 75 - PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1919 1949 1966 1984 1989 361.60 023. 090. 76,017. 199. 146 344 321 541 919 88,693.34,271 MILNER PLANT INTERIM SURVIVOR CURVE.. IOWA 75-R3 PROBABLE RETIREMENT YEAR.. 11-2068 NET SALVAGE PERCENT.. 0 1992 1995 487 016. 122. 062 206 489,139.268 111-260 432,749 17,364 70,379 028 92,771 290 513 739 31,010 035 38,587 58,195 179 58,374 386,443 196 128,994 14,604 151,794 511 351 45,008 164 50,106 428,822 944 430,766 REM. LIFE (6) 29. 23. 30. 30. 11. 23. 28. 30. 30. 58. 59. ANNUAL ACCRUAL (7) 12, 977 350 260 476 086 490 672 371 404 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 307 of 378 IDAHO POWER COMPANY ACCOUNT 336.ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) OXBOW HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1961 070.752 OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1961 1962 1963 543,934. 870. 17,036. 310,315 742 459 565,842.322,516 PAHSIMERIO ACCUM. PONDS PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. 0 1966 1981 1988 15,308. 041.65 10,152. 147 402 953 26,502.11,502 PAHSIMERIO TRAPPING PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. 0 1969 1981 13,065. 546. 628 984 15,612.612 111-261 070 195,383 726 956 203,065 14,151 698 130 19,979 13 , 065 090 15,155 348,552 145 11,081 362,778 158 344 022 524 REM. LIFE (6) 28. 28. 28. 29. 31. 75 32. 457 31. ANNUAL ACCRUAL (7 ) 12,256 110 383 12,749 155 205 Exhibit No. Case No. IPC-E-O3- J. SPANOS, IPCo Page 308 of 378 457 YEAR (1) IDAHO POWER COMPANY ACCOUNT 336.ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) REM. LIFE ( 6) ANNUAL ACCRUAL (7) SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 5-2031 NET SALVAGE PERCENT.. 0 342 492 1919 013.854 876 138 11. 1921 29,476.24,554 25,197 280 12. 1988 20,892.625 799 14,094 28. 51,383.32,033 32,872 18,512 STRIKE PLANT INTERIM SURVIVOR CURVE.. IOWA 75 - PROBABLE RETIREMENT YEAR.. 3-2032 NET SALVAGE PERCENT.. 0 1952 1979 1988 193,188. 20,776. 167. 222,132. 125,611 986 543 137,140 148,369 10,614 004 161,987 SWAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 6-2040 NET SALVAGE PERCENT.. 0 1928 1929 1984 1994 1995 333. 100. 747,680. 81,828. 835,946. 002 239,407 13 , 551 258,038 653 222,695 12,605 240,026 TWIN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. 0 1938 22,943.16,556 14,519 111-262 846 44,820 10,162 163 24. 28. 29. 854 353 176 60,145 383 681 524,986 69,224 15. 16. 36. 37. 37. 107 14,458 854 595,921 16,421 424 20.406 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 309 of 378 IDAHO POWER COMPANY ACCOUNT 336.ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRU~L RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) TWIN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. 0 1956 1987 1991 844. 864,397. 588. 494 239,524 207 893,773.257 781 TWIN FALLS (NEW) PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 12 -2040 NET SALVAGE PERCENT.. 0 1995 023,829.148,558 THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. 0 1919 1921 1989 1991 1993 037. 13,288. 11,293. 748. 22,542. 867 12,150 051 185 11,970 52,910.35,223 UPPER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1948 1986 1991 15,773. 36,404. 7, 939. 10,576 12,163 007 60,117.24,746 111-263 433 210,055 058 226,065 103,480 803 11,735 810 110 11,561 34, 019 10,469 12,040 987 24,496 412 654,342 530 667,708 920,350 234 554 484 639 10,981 18,892 305 24,364 953 35,622 REM. LIFE (6) 29. 37. 37. 37. 23. 30. 30. ANNUAL ACCRUAL ( 7) 17,637 121 18,178 24,303 251 599 219 468 576 226 803 194 223 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 310 of 378 IDAHO POWER COMPANY ACCOUNT 336.ROADS, RAILROADS AND BRIDGES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL (7 ) UPPER SALMON A PLANT INTERIM SURVIVOR CURVE.. IOWA 75 - PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 0 1991 650.417 456 195 30. UPPER SALMON COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 75- PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. 0 1937 1940 1947 1951 578. 55. 17,097. 977 . 096 11,577 636 579 17,071 938 23. 24. 27,708.19,349 643 933,691.08 431,773 244,601 689,090 134, 973 COMPOS ITE REMAINING LI FE AND ANNUAL ACCRUAL RATE, PCT..34.1. 95 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 311 of 378 111-264 IDAHO POWER COMPANY ACCOUNT 341.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) REM. LIFE (6) ANNUAL ACCRUAL (7 ) EVANDER ANDREWS PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2036 NET SALVAGE PERCENT.. 0 2001 840,890.12,025 795 835,096 34.24,206 SALMON DIESEL PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2007 NET SALVAGE PERCENT.. 0 1967 1972 1987 587. 427. 7 , 943 . 94 232 204 759 587 428 944 11,959.195 11,959 852,849.21,220 17,754 835,096 24,206 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..34. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 312 of 378 111-265 IDAHO POWER COMPANY ACCOUNT 342.FUEL HOLDERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR ( 1) ORIGINAL COST (2) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL (7 ) EVANDER ANDREWS PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2036 NET SALVAGE PERCENT.. 0 2001 576,669.22,546 10,865 565,805 34.45,386 SALMON DIESEL PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR. . 6-2007 NET SALVAGE PERCENT.. 0 1959 1994 28,502. 32,803. 25,237 18,924 28,503 27,349 454 992 61,306.44,161 55,852 454 992 637 976.66,707 66,717 571,259 46,378 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..33. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 313 of 378 111-266 IDAHO POWER COMPANY ACCOUNT 343.PRIME MOVERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL CALCULATED ALLOC. BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) EVANDER ANDREWS PLANT INTERIM SURVIVOR CURVE..SQUARE PROBABLE RETIREMENT YEAR..2036 NET SALVAGE PERCENT.. 2001 747,458.10,689 151 742,307 34.21,516 747 458.10,689 151 742,307 21,516 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..34. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 314 of 378 111-267 IDAHO POWER COMPANY ACCOUNT 344.GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL (7) EVANDER ANDREWS PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2036 NET SALVAGE PERCENT.. 0 2001 40,346,719.576,958 275,720 40,070,999 34.161,478 SALMON DIESEL PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2007 NET SALVAGE PERCENT.. 0 1967 1995 484,555. 37,391.18 417,929 20,255 484,556 37,391 521,946.438,184 521,947 40,868,665.015,142 797,667 40,070,999 161,478 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..34. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 315 of 378 111-268 IDAHO POWER COMPANY ACCOUNT 345.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1 ) ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) EVANDER ANDREWS PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6 - 2 0 3 6 NET SALVAGE PERCENT.. 0 2001 156,224.16,534 SALMON DIESEL PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2007 NET SALVAGE PERCENT.. 0 1967 1971 1987 19,525. 391. 85 17,137. 16,841 332 12,425 37,055.29,598 193,280.46,132 967 19,526 392 17,138 37,056 45,023 PUT. BOOK ACCRUALS (5 ) 148,258 148,258 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-269 REM. LIFE (6) 34. 34. ANNUAL ACCRUAL (7) 33,283 33,283 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 316 of 378 IDAHO POWER COMPANY ACCOUNT 346.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL ( 7) EVANDER ANDREWS PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR. . 6-2036 NET SALVAGE PERCENT.. 0 2001 418,943.34,591 16,660 402,284 34.69,631 SALMON DIESEL PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2007 NET SALVAGE PERCENT.. 0 1950 1955 49. 93. 142.128 '142 419,086.34,719 16,802 402,285 69,631 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..34. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 317 of 378 111-270 IDAHO POWER COMPANY ACCOUNT 350.LAND RIGHTS AND EASEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 65 - R3 NET SALVAGE PERCENT.. 1951 171, 967 .115,321 115,449 56,518 21. 41 640 1952 53,975.35,640 35,680 18,295 22.B29 1953 79,403.51,597 51,654 27,750 22.219 1954 15,893.10,159 10,170 724 23.244 1955 342.985 989 353 24. 1956 66,616.41,129 41,175 25,442 24.023 1957 19,054.11,553 11,566 489 25.293 1958 20,508.12,201 12,215 294 26.315 1959 42,715.24,925 24,953 17,763 27.656 1960 150,742.B6, 225 B6, 321 64,421 27. B2 316 1961 258,129.144,630 144 790 113,340 2B .966 1962 25,372.13, 917 13,932 11,441 29.390 1963 90,155.48,368 4B, 422 41,734 30.3B5 1964 160,628.84,250 84,343 76,2B6 30.468 1965 33,098.16,953 16,972 16,126 31. 71 509 1966 167 203.83,568 83,661 83,542 32.570 1967 107,050.52,177 52,235 54,816 33.645 1968 11,448.436 442 006 34.176 1969 126,720.58,570 58,635 68,085 34.94B 1970 11,359.102 108 251 35.175 1971 546.2, B56 2, B59 6B7 36.101 1972 111.7B 740 742 370 37. 1973 502,248.206,022 206,250 295,998 3B. 34 720 1974 145,125.57,586 57,650 475 39.231 1975 57,049.21,873 21,897 35,153 40.877 1976 233,575.86,423 86,519 147,056 40.591 1977 102,427.36,515 36,555 65,872 41. B3 575 1978 72,410.24,822 24, 849 562 42.113 1979 388.772 774 614 43. 1980 098,402.346,107 346,491 751,911 44.16,889 1981 375,476.113,056 113, 1B1 262,296 45.774 19B2 264, B20 .76,030 76,114 18B,707 46.072 1983 254, 79B .69,535 69,612 185, 1B7 47.91B 1984 13,658.535 539 10,119 48.210 19B5 50,686.12,393 12,407 38,280 49.779 19B6 99,047.22,781 22, B06 76,241 50.523 1987 131,042.28,240 2B, 271 102,772 50.016 19B9 14,651. 56 733 736 11,916 52.225 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 318 of 378 111-271 IDAHO POWER COMPANY ACCOUNT 350.LAND RIGHTS AND EASEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 65- NET SALVAGE PERCENT.. 1990 134,442.23,097 23,123 111,319 53.068 1991 493,202.77,531 77,617 415,586 54.586 1992 95,924.13,669 13,684 82,241 55.475 1993 210,899.26,890 26,920 183,979 56.244 1994 984,883.111,095 111,218 873,665 57.15,149 1995 687,538.67,241 67,316 620,223 58.10,577 1996 290,370.24, 072 24,099 266,271 59.467 1997 472,115.99,809 99,919 372,197 60.22,647 1999 121,854.606 611 117,243 62.875 2000 293,432.29,490 29,523 263,909 63.19,898 2001 980,119.14,851 14, 867 965,253 64.30,464 12,814,639.512,076 514,861 10,299,778 197 074 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..52.1.54 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 319 of 378 111-272 YEAR (1) IDAHO POWER COMPANY ACCOUNT 352.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 60-R3 NET SALVAGE PERCENT.. - 1909 1919 1920 1921 1923 1924 1926 1927 1928 1929 1930 1931 1934 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 460. 192. 376. 32,528. 821.09 16,331. 28 482. 95,341.69 066. 23,020. 167. 21.14 104. 720. 21,217. 26,590. 050. 290. 760. 104. 213. 489. 54. 32,277. 32,273. 69,678. 162,049. 77,989. 192,848. 104,312. 136,659. 88,004. 83,097. 200,744. 24,302. 11,960. 895,940. 777,248. 848 960 415 35,658 406 17,644 516 101,447 187 24,226 175 107 748 21,153 26,292 912 112 732 100 088 457 29,448 29,093 62,025 142,383 67,598 164 , 816 87,848 113,351 844 66,741 158,556 18,863 117 670,128 570,158 ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) 953 631 452 39,034 185 19,598 579 114,410 480 27,624 201 125 865 25,461 31,908 460 549 913 125 656 588 38,733 38,728 83,614 194,460 93,587 231,419 125,175 163,991 105,606 99,717 240,893 29,163 14,353 075,129 918,295 14,403 REM. LIFE (6 ) 23. ANNUAL ACCRUAL (7 ) 618 Exhibit No. Case No. IPC-E-O3- J. SPANOS, IPCo Page 320 of 378 111-273 IDAHO POWER COMPANY ACCOUNT 352.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 60-R3 NET SALVAGE PERCENT.. 1961 380,367.273,499 440,497 15,944 24.663 1962 93,601. 30 65,910 106,154 168 24.249 1963 113,212.78 , 048 125,704 10,151 25.398 1964 91,967.62,001 99,859 10,502 26.399 1965 766,476.504 955 813,279 106,493 27.935 1966 293,729.188,927 304,285 48,191 27.731 1967 930,692.583,879 940,394 176 437 28.163 1968 149,438.91,403 147,213 32,113 29.092 1969 269,424.160,426 258,382 64,927 30.148 1970 172,212.99,752 160,660 45,995 31.482 1971 151,580.85,309 137,398 44,498 31. 86 397 1972 608, 049 . 71 332,141 534, 945 194,715 32.956 1973 189,691. 32 100,430 161,752 65,878 33.965 1974 380,102.194,764 313,686 142,436 34.143 1975 094,063.541,955 872, 871 440,005 35.12,489 1976 676,403.801,656 291,145 720,539 36.19,965 1977 935,440.431,051 694,250 428,279 36.11,588 1978 278,480.123,412 198,767 135,410 37.578 1979 104,680.44,556 71,762 53,855 38.391 1980 958,694.390, 917 629,610 520,823 39.13,149 1981 629,400.635,075 022,850 932,431 40.23,017 1982 530,026.197,043 317,357 318,675 41.696 1983 219,947.77,782 125,275 138,662 42.277 1984 245,554.82,300 132,552 162,113 43.749 1985 670,083.212,282 341,901 462,199 44.10,466 1986 32,268.630 15,510 23,212 45.515 1987 25,003.991 11,260 18,745 46.407 1988 670,763.435,668 701,686 303,230 46.752 1989 164,434.39,800 64,102 133,219 47.781 1990 98,214.21,898 35,269 82,588 48.691 1991 259,533.52,945 85,273 226,167 49.542 1992 765,140.141,582 228,032 690,136 50.13,599 1993 123,530.20,486 32,995 115,242 51. 71 229 1994 960,825.140,665 226,554 926,437 52.17,586 1995 293,546.37,269 60,025 292,230 53.447 1996 321,536.610 55,743 330,101 54.044 1997 253,762.22,382 36,048 268,467 55.829 1998 552,820.38,012 61,222 602,163 56.10,646 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 321 of 378 111-274 IDAHO POWER COMPANY ACCOUNT 352.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 60- NET SALVAGE PERCENT.. 1999 745,572.36,682 59,080 835,607 57.14,522 2000 653,417.19,367 31,193 752,908 58.12,866 2001 241,350.41,735 67,218 022,402 59.84,396 27,241,837.991,419 15,775,508 16,914,696 352,556 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..48.1.29 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 322 of 378 111-275 IDAHO POWER COMPANY ACCOUNT 353.STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 45-S0. 5 NET SALVAGE PERCENT.. 1943 27,842.22,172 25,987 248 10.299 1944 265.996 167 161 11. 1945 478.372 436 11. 1946 102,913.79,294 92,939 15,120 11.262 1947 144,790.110,267 129,241 22,789 12.844 1948 224,379.168,901 197,965 37,633 12.954 1949 880,419.654,689 767,345 157,095 13.11,965 1950 548,820.403,152 472,525 103,736 13 .673 1951 732,879.531,664 623,151 146,373 13.10,523 1952 790,039.565,747 663,099 166,442 14.11,631 1953 054,203.744,842 873,012 233,901 14.15,890 1954 240,680.167,752 196,618 56,097 15.708 1955 012,752.696,202 816,002 247,388 15.15,919 1956 811,222.549,656 644,239 207,545 15.13,004 1957 506,930.006,328 179,493 402,16.24,590 1958 102,764.67,591 79,222 28,681 16.706 1959 052,475.329,050 557,748 597,351 17.34,629 1960 028,089.929,635 261,680 917,814 17.51,883 1961 992,448.622,012 729,046 313,025 18.17,256 1962 450,783.277 793 325,595 147,728 18.947 1963 662,814.401,357 470,421 225,534 19.11,839 1964 258,936.153,940 180,429 91,454 19.685 1965 805,484.804 433 287,009 758,750 19.87,981 1966 185,950.251,140 466,432 828,816 20.40,489 1967 254,101. 04 264,348 481,912 884,894 20.42,218 1968 007,275.553,251 648,452 409,187 21.19,067 1969 610,850.865,993 015,010 676,383 21.30,801 1970 744,809.917,307 075,154 756,896 22.33,685 1971 509,190.261,.390 306,369 228,281 23.925 1972 783,389.893,398 047,131 825,428 23.35,080 1973 067 337.521,239 610,932 509,772 24.21,179 1974 975,208.890,390 215,681 958,288 24.79,541 1975 852,806.706,455 172,172 973,275 25.118,081 1976 10,296,022.624,870 420,701 390,123 25.209,325 1977 435,829.932,447 264,975 392,646 26.90,871 1978 282,277.384,760 623,044 823,348 26.732 1979 055,378.430,404 504,466 603,681 27.21,936 1980 12,784,484.029,864 895,385 528,324 28.267,531 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 323 of 378 111-276 IDAHO POWER COMPANY ACCOUNT 353.STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 45-S0. NET SALVAGE PERCENT.. 1981 033,139.423,063 012,091 472,705 28.190,289 1982 115,412.862,189 182,628 188,555 29.108,454 1984 693,518.231,056 270,815 457,380 30.14,889 1985 314,643.417 150 488,932 891,444 31.40 28,390 1987 195,966.55,783 65,382 140,383 32.280 1988 17,144,568.592,258 382,477 12,619,320 33.376,471 1989 574,668.144,032 168,816 434, 5B6 34.12,685 1990 594,108.138,362 162,171 461,643 35.13,182 1991 710,339.087,092 446,231 749,626 35.216,530 1992 919,097.360,744 594,896 670,157 36.155,049 1993 651,619.293,600 344,122 390,079 37.188 1994 779,503.916,947 074,732 993,746 38.130,726 1995 602,676.778, BB4 912,911 969,899 39.127,303 1996 188,120.498,240 583,975 813,552 39.95,578 1997 630,706.456,078 534,558 327,684 40. 7B 106,123 1998 367 984.183,495 215,070 271,314 41. 68 54,494 1999 1B,485,568.034,545 212,566 18,197,281 42.427 166 2000 233,157.75,972 89,045 255,770 43.51,809 2001 14,132,149.161,742 189,574 14,649,183 44.329,121 184,645,276.56,526,333 66,253,177 127,624,364 906,396 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..32. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 324 of 378 111-277 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 354.TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) SURVIVOR CURVE.. IOWA 60 - S4 NET SALVAGE PERCENT.. - 50 1949 1950 1951 1952 1953 1958 1959 1960 1961 1964 1965 ' 1966 1967 1968 1969 1970 1971 1973 1974 1975 1976 1978 1980 1981 1982 1983 1984 1985 1987 1988 1989 1991 1992 1993 1994 1995 1996 1997 243,137. 51,777. 26,496. 158,381. 68 98,145. 50,574. 94,697. 485,889. 793,160. 24,363. 458,448. 413,094. 122,362. 105,484. 56,808. 256. 228. 732,724. 48,388. 41,271.43 954,219. 97,502. 004,677. 13,917,597. 978,053. 686,963. 867,996. 88,194. 300,894. 290. 228,912. 336,326. 186,249. 204,248. 449,656. 528,674. 661,813. 390,865. 292,969 61,683 31,180 183,952 112,445 53,422 98,125 540,966 789,036 22,621 226,248 364,474 963,492 88,022 46,032 774 697 506,087 33,257 332 608,315 57,288 227,214 133,464 476,801 242,586 254,892 36,380 471,639 110 71,524 88,286 44,225 43,413 459,311 85,883 91,032 43,972 207,688 43,728 22,104 130,405 79,713 871 69,562 510,221 559,354 16,036 578,206 258,379 683,028 62,400 32,632 258 203 903,311 23,576 19,376 431,240 40,612 287 799 056,972 338,008 880,879 889,603 25,790 334,349 787 50,704 62,587 31,351 30,776 325,610 60,883 64,533 31,112 111-278 157,019 33,939 17,641 107,168 67,505 37,990 72,484 718,613 630,387 20,509 109,467 361,263 000,516 95,827 52,581 127 140 695,776 49,006 42,531 000,089 105,642 719,217 15,819,424 129,072 149,566 412,392 106,502 616,993 148 292,664 441,903 248,024 275,596 348,875 732,129 928,188 555,126 REM. LIFE (6 ) 11. 12. 12. 13 . 14. 17. 18. 19. 20. 22. 23. 24. 25. 26. 27. 28. 29. 31. 52 32. 33. 34. 36. 38. 39. 40. 41. 42. 43. 45. 46. 47. 49. 50. 51. 52. 53. 54. 55. ANNUAL ACCRUAL (7 ) 13,307 748 364 915 764 140 907 140,352 31,192 897 88,708 14,620 38,991 600 906 244 155 507 269 28,988 894 174,525 400 492 878 75,893 80,292 448 35,538 161 927 911 351 63,788 13,685 031 10,002 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 325 of 378 IDAHO POWER COMPANY ACCOUNT 354.TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 60- NET SALVAGE PERCENT.. 1998 246,031.76 21,515 15,252 353,796 56.262 1999 780,465.48,818 34,608 136,090 57.19,758 2000 848,714.31,827 562 250,510 58.21,376 2001 369,821.60 29,504 20,916 533,816 59.59,392 55,140,63.30,013,813 21,277 044 61,434,251 669,169 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..36. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 326 of 378 111-279 IDAHO POWER COMPANY ACCOUNT 355.POLES AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 55- NET SALVAGE PERCENT.. 1917 792.246 2B4 852 383 1941 106,034.142,511 127 682 57,879 12.536 1942 16,715.22,244 19,929 323 13.707 1943 157.4, 15B 725 801 13.132 1944 520,652.678,255 607 679 303,464 14.21,583 1946 36,022.45, B68 41,095 945 14.465 1947 32,843.41,331 37,030 20,446 15.323 1948 102,84B.127 825 114,524 65,460 15.107 1949 004.595 701 558 16.277 1950 224,452.271,733 243,458 149,334 16.810 1951 756,718.292,073 949,513 874,744 17.107,312 1952 575,410.677,589 607 082 399,887 17.22,228 1953 733,655.851,096 762,534 521,363 18.28,121 1954 202,623.231,513 207 423 147,169 19.709 1955 195,116.219,452 196,617 144, B37 19.371 1956 788,286.872,397 781,619 597,882 20.29,569 1957 259,441.18 282,311 252,935 201, OB7 20.668 1958 447,529.478,443 42B, 658 354,519 21. 40 16,566 1959 670,035.703,537 630,330 542,232 22.24,647 1960 551,790.568,661 509,488 456,145 22.20,174 1961 293,235.318,003 076,801 936,361 23.83,356 1962 267,807.265,263 237,661 231,002 23.678 1963 684,381.663,987 594, B95 602,773 24.24,593 1964 226,339.214, 8B1 192,521 203,572 25.091 1965 231,542.214,959 192,591 212,609 25.234 1966 668,248.420,635 168,754 500,680 26.94,401 1967 912,398.807 929 723,859 872,B38 27.32,125 1968 202,766.175,150 156,925 197 916 27.106 1969 001,481.842,822 755,121 997 471 28.34,938 1970 197 821.162,085 145,219 200,969 29.871 1971 267,011.212,748 190,610 276,660 29.234 1972 261,827.202,616 181,533 276,666 30.018 1973 317,401.15 238,233 213,443 342,009 31. 41 10,889 1974 243,761.10 904,370 810,265 366,317 32.42,498 1975 815,262.573,537 513, B57 912, B52 32.755 1976 916,522.302,660 167,111 186, B03 33.65,006 1977 042,772.683,407 612,295 212,557 34.35,249 1978 879,963.186,022 062,609 227,327 35.63,330 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo 111-280 Page 327 of 378 IDAHO POWER COMPANY ACCOUNT 355.POLES AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 55 - R2 NET SALVAGE PERCENT.. 1979 292,440.177,329 158,877 352,895 35.819 1980 654,347.544,034 383,368 261,740 36.88,827 1981 518,271.06 514,418 252,778 654,196 37.150,738 1982 174,412.623,760 558,854 496,368 38.39,059 1983 779,714.405,354 259,119 605,382 39.92,186 1984 571,767.713,913 535,570 715,023 39.118,112 1985 288,931.39 039,461 931,299 074,331 40.75,481 1986 419,977.607,573 544,352 940,609 41. 55 46,705 1987 010,501. 79 405,843 363,613 404,765 42.33 , 147 1988 279,557.104,890 93,976 395,250 43.147 1989 559,186.194,835 174,561 804,015 44.18,252 1990 469,203.115,869 999,756 071,351 44.112,973 1991 703,681.70 501,479 449,297 532,146 45.55,347 1992 875,205.768,327 688,378 343,232 46.93,202 1993 173,079.281,451 252,164 800,726 47.37,942 1994 353,510.499,591 447,606 671,037 48.75,958 1995 395,198.441,375 395,447 796,151 49.142 1996 650,298.728,353 652,564 485,458 50.149,470 1997 505,636.193,136 173,039 461,826 50.48,300 1998 797 479.79,967 71,646 323,942 51.25,534 1999 103,436.150,553 134,887 546,126 52.67,225 2000 095,109.46,953 42,067 874,375 53.34,937 2001 10,841,486.155,575 139,387 18,833,214 54.345,247 80,179,114.38,212,184 34,235,981 106,077,467 693,810 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..39. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 328 of 378 111-281 YEAR (1) ACCOUNT 356. IDAHO POWER COMPANY OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) SURVIVOR CURVE.. IOWA 60- NET SALVAGE PERCENT.. - 1941 1942 1943 1944 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 301,049. 265. 399. 224,600. 163,020. 710. 48,805. 157 635. 520,808. 456,298. 919,541. 63 535,917. 163,182. 197 441. 949,897. 258,040. 832,188. 925,733.53. 229,004. 4, 649, 567 . 345,193. 534,648. 219,513. 807 194. 480,948. 086,252. 237,884. 947 787. 191,678. 371,042. 243,423. 048,832. 929,016. 663,178. 3.,187 329. 316,703. 104,967. 303,393. 262,744 955 194 189,473 134,198 454 39,140 124 715 406,230 657 340 696,277 399,559 119,743 142,466 673,895 179,844 569,517 621,871 127,268 002,877 218,300 330,926 132,893 660,736 011,292 176,146 130,684 507,256 99,780 187,762 119,560 356,372 428,425 741,844 372,336 131,419 441,280 116,430 272,566 028 239 196,556 139,215 658 40,603. 129,377 421,415 756,675 722,305 414,495 124,219 147,792 699,086 186,567 590,806 645,117 206,789 115,129 226,460 343,297 137,861 722,817 086,477 220,112 135,569 526,218 103,510 194,781 124,029 481,838 444,440 769,575 423,636 136,332 457,776 120,782 111-282 PUT. BOOK ACCRUALS (5 ) 8B,693 690 440 72, 965 56,409 395 , 964 59,785 203,555 390,883 381,145 228,606 71,600 B9,138 440,791 123,081 407 821 465,763 668,016 464 352 187,772 298,282 125,555 645,816 090,661 283,391 149,892 611,127 126,504 250,470 168,079 976,761 670,380 226,240 401,159 243,712 86B,185 243,290 REM. LIFE (6) 16. 16. 17. 17. 18. 19. 19. 20. 21. 00 21. 56 22. 22. 23. 23. 24. 25. 25. 26. 27. 27. 28. 29. 29. 30. 31.11 31. 81 32. 33. 3.3. 34. 35. 36. 36. 37. 3B . 39. 40. 40. B1 ANNUAL ACCRUAL (7) 421 095 994 124 903 925 693 64,512 17,215 10,062 3.,072 727 17,969 894 15,819 17,636 61,641 88,934 616 10,268 223 54,103 67,202 40,346 608 18,385 724 218 743 137,518 18,148 32,526 62,416 209 21,688 962 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 329 of 378 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 356.OVERHEAD CONDUCTORS AND DEVI CES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 60- NET SALVAGE PERCENT.. - 2 0 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 378,560. 10,594,114. 39B,304. 063,486. 249,589. 581,279. 22,628. 783,603. 235,235. 305,635. 149,816. 178,088. 217,223. 008,014. 944,595. 652,764. 326,438. 675,085. 750 085. 182,839. 176, B44 . 475,765. 96,912,093. 346,034 727,433 141,015 659,408 75,686 166,572 115 198,597 55,666 67,118 638,027 218,700 204,932 152,170 393,280 191,787 327,322 54,520 47,255 143,228 32,057 76,282 36,442,405 ALLOC. BOOK RESERVE (4 ) 433,732 866,770 183,668 6B4,058 78,515 172,799 344 206,021 57,747 69,627 661, B77 226,875 212,593 157 858 407 981 198,956 339,558 56,558 49,022 14B,582 33,255 79,134 804,677 PUT. BOOK ACCRUALS (5 ) 220,540 846,167 894,298 792,125 220,993 524,737 20.810 734,303 224,535 297 136 117, 902 186,831 248,076 051,760 125,533 784,361 652,168 753,544 851,081 670,826 37B,958 10,091,784 78,489,836 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-283 REM. LIFE (6) 41. 61 42. 43. 44. 44. 45. 46. 47. 48. 49. 49. 50. 51. 52. 53. 54. 55. 55. 56. 57. 58. 59. 41.4 ANNUAL ACCRUAL (7 ) 125,464 208,587 66,982 40,712 928 11,490 448 15,515 661 062 62,521 23,400 24,197 20,053 58,618 32,922 66,307 13,466 14,971 63,564 23,516 169,467 895,456 1.96 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 330 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 359.ROADS AND TRAILS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) SURVIVOR CURVE.. IOWA 65- NET SALVAGE PERCENT.. 0 1949 1951 1952 1953 1954 1955 1956 1961 1966 1988 1989 1991 1995 149. 256,015. 998. 730. 162. 775. 384. 20,853. 747. 17,690. 14,604. 230. 318,351. 06 103 171,6B4 319 475 743 487 855 11,6 B4 553 299 296 193,525 121 201,153 545 557 871 571 002 13,689 648 864 690 226,743 54,862 453 173 291 205 383 165 100 13,826 11, 914 203 91,608 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE. PCT.. 111-284 REM. LIFE (6 ) 20. 21. 22. 22. 23. 24. 24. 28. 32. 51. 93 52. 54. 58. 27. ANNUAL ACCRUAL (7 ) 562 251 261 217 399 1.07 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 331 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 361. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 55 - R2 . 5 NET SALVAGE PERCENT.. - 1909 1919 1921 1922 1923 1924 1929 1931 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 749. 785. 84. 144. 36,687. 79. 20,949. 313. 731. 740. 615. 788. 2, 566. 515. 184. 135. 50. 480. 8, 127 . 997. 15,195. 39,059. 53,446. 137 951. 77,069. 116,530. 34,698. 42,406. 122,776. 90,444. 25,981.96 102,466. 67,750. 44, 090. 72,135. 101,132. 148,338. 162,205. 003 859 155 39,367 21,831 385 733 735 510 623 493 496 176 128 158 464 264 13,643 34,652 46,819 119,272 65,747 97,984 28,751 34,604 98,580 71,437 20,169 78,116 50,699 32,359 51,894 71,250 102,264 109,353 ALLOC. BOOK RESERVE (4 ) 100 943 102 172 43,672 24,218 646 141 815 331 457 766 550 195 142 613 280 058 15,135 38,441 51,938 132 314 72,936 108,698 31,895 38,388 109,359 79,248 22,374 86,657 56,243 35,897 57,568 79,041 113,446 121,310 111-285 PUT. BOOK ACCRUALS (5) 353 922 131 337 808 889 314 764 473 539 099 431 12,198 33,227 19,548 31,139 743 12,500 973 29,285 804 36,303 25,058 011 28,995 42,319 64,560 73,337 REM. LIFE (6 ) 10. 10. 10. 11. 11. 12. 12. 12. 13. 13. 14. 14. 15. 15. 16. 17. 17. 18. 18. 19. 20. 20. 21. 36 22. 22. 23. 24. ANNUAL ACCRUAL (7 ) 127 114 115 224 588 821 162 229 892 572 710 086 558 453 810 211 796 316 863 759 043 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 332 of 378 IDAHO POWER COMPANY ACCOUNT 361. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 55-R2. NET SALVAGE PERCENT..-20 1966 120,256.79,210 87,871 56,436 24.275 1967 91,347.58,733 65,155 44,462 25.742 1968 132,488.83,071 92,154 66,833 26.545 1969 51,798.31,645 35,105 053 27.002 1970 160,935.95,692 106,155 86,968 27.134 1971 180,227.104,200 115,594 100,679 28.533 1972 215,640.121,052 134,2BB 124,480 29.253 1973 285,093.155,182 172,150 169,963 30.656 1974 290,325.153,118 169,860 178,531 30.791 1975 319,706.163,089 180,922 202,726 31. 62 411 1976 342,558.168,744 187 195 223,876 32.905 1977 292,067.138,720 153, 88B 196,593 33.916 1978 500,465.228,753 253,766 346,793 34.10,185 1979 184,528.81,045 89,907 131,527 34.772 1980 272 721.114,838 127 395 199,871 35.599 1981 143,719.57,879 64,208 108,256 36.963 1982 312,843.120,282 133,434 241,978 37.473 1983 33B,956.123,936 137,487 269,260 38.041 1984 203,028.70,483 78,190 165,444 39.232 1985 342,095.112,276 124,553 285,962 39.156 1986 284,533.87,955 572 243,868 40.973 1987 76,881.29 22,289 24,726 67,532 41.619 19B8 59,454.16,096 856 53, 4B9 42.256 1989 341,653.B5, 892 95,2B4 314,700 43.238 1990 209,660.48,583 53,895 197,698 44.455 1991 081,234.229,265 254,333 043,148 45.23,038 1992 3B4,259.73,962 82,049 379,062 46.208 1993 515,590.88,970 98,69B 520,011 47.11,043 1994 371,515.56,664 62, B60 382,959 48.977 1995 213,322.28,261 31,351 224,636 48.591 1996 190,207.21,364 23,700 204,549 49.103 1997 319,807.29,435 32,654 351,115 50.914 1998 805,518.804 64, 124 902,498 51.17,453 1999 9B4, 672.50,455 55,972 125,635 52.21,380 2000 365,942.11,330 12,569 426,562 53.961 2001 761,504. B3 767 616 905,190 54.16,600 13,306,974.414,237 896,771 11,071,604 272,237 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..40. Exhibit No. Case No. IPC-03- 111-286 J. SPANOS, IPCo Page 333 of 378 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 50-01 NET SALVAGE PERCENT.. 0 1916 1919 1923 1924 1927 1928 1929 1930 1931 1933 1934 1935 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 991.84 746. 696. 140. 330. 977. 497. 898. 026. 20. 51. 63 42,066. 24,453. 875. 24,148. 538. 38,735. 39,635. 35,627. 463. 35,456. 63,595. 88,772. 203,910. 303,693. 592,493. 673,748. 365,431. 93 040,706. 283,715. 333,729. 574,757. 527,299. 291,181.10 889,630. 484,503. 727,206. 703 566 472 109 448 708 071 273 388 27,554 15,773 461 15,093 946 23,435 23,583 , 842 716 20,033 35,296 48,381 109,092 159,439 305,134 340,243 180,889 504,743 134,765 155,184 261,515 234,648 126,664 378,093 201,069 294,519 ALLOC. BOOK RESERVE (4 ) 992 746 696 140 330 977 498 899 027 42,067 24,454 876 24,149 539 38,735 39,636 35,627 463 35,456 511 85,685 193,206 282,373 540,404 602,583 320,361 893,919 238,674 274,837 463,153 415,571 224,327 669,617 356,101 521,604 111-287 PUT. BOOK ACCRUALS (5 ) 085 087 10,704 21,321 52,089 71,165 45,071 146,788 45,042 58,893 111,605 111,728 66,854 220,014 128,403 205,602 REM. LIFE (6 ) 22. 22. 23. 23. 24. 24. 25. 25. 26. 26. 27. 27. 28. 28. 29. 29. ANNUAL ACCRUAL (7 ) 136 460 898 148 875 785 701 716 202 096 026 367 653 390 911 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 334 of 378 IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 50-01 NET SALVAGE PERCENT.. 1962 342,971.135,474 239,930 103,042 30.406 1963 504,124.194,088 343,737 160,388 30.216 1964 715,990.268,497 475,518 240,473 31. 25 695 1965 011,128.369,062 653,623 357 506 31. 75 11,260 1966 149,844.408,195 722,929 426,915 32.13,238 1967 677,912.233,880 414,210 263,703 32.052 1968 178,637.729,844 292,581 886,056 33.26,648 1969 577,921.187 824 332,643 245,278 33.267 1970 636,993.200,653 355,364 281,630 34.223 1971 043,067.318,136 563,431 479,637 34.13,803 1972 592,476.469,781 832,000 760,477 35.21,574 1973 036,606.295,433 523,223 513,384 35.14,360 1974 547,550.425,576 753,711 793,839 36.21,899 1975 136,297.566,119 002,618 133,680 36.30 , 848 1976 336,895.850,908 506,990 829,906 37.49,125 1977 309,217.810,758 435,883 873,335 37.49,625 1978 546,053.598,323 059,653 486,401 38.38,860 1979 688,661.379,949 672,964 015,757 38.26,213 1980 401,255.516,270 914,334 486,921 39.37,883 1981 074,689.425,311 753,242 321,447 39.33,244 1982 083,221.211,228 374,093 709,129 40.17,618 1983 131,143.209,262 370 611 760,533 40.18,663 1984 685,614.119,983 212,494 473,120 41. 25 11,470 1985 292,347.213,237 377,651 914,696 41.21,909 1986 886,533.137,413 243,364 643,170 42.15,223 1987 880,833.127,721 226,199 654,634 42.15,313 1988 502,813.67,880 120,218 382,595 43.846 1989 551,198.193,900 343,404 207,795 43.27,607 1990 885,197.446,798 791,296 093,902 44.69,919 1991 531,725.685,831 214,633 317 092 44.118,818 1992 639,892.440,790 780,656 859,237 45.85,287 1993 431,479.376,676 667 107 764,373 45.281 1994 576,005.118,200 209,337 366,669 46.29,550 1995 538,032.229,972 407 289 130,743 46.66,968 1996 921,207.105,666 187,139 734,069 47.36,700 1997 912,680.131,071 232 132 680,548 47.56,137 1998 398,328.223,941 396,608 001,720 48.124,388 1999 387,363.184,684 327 082 060,281 48.144,826 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 335 of 378 111-288 IDAHO POWER COMPANY ACCOUNT 362.STATION EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 50- NET SALVAGE PERCENT.. 2000 164,287.92,464 163,757 000,531 49.121,838 2001 534,727.32,674 867 476,861 49.130,188 102,170,691.39 16,380,371 28,979,770 73,190,924 679,401 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..43.1.64 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 336 of 378 111-289 YEAR (1) IDAHO POWER COMPANY ACCOUNT 364.POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 41-R1. NET SALVAGE PERCENT.. -50 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 747. 408. 12,093. 24,607. 17,276. 218. 735. 727. 902. 15,642. 416. 969. 30,491. 23 42,678. 78,446. 74,803. 25,448. 24,747. 42,538. 152,269. 178,885. 307,340. 358,890. 360,571.67 516,950. 394,611. 363,886. 400,495. 391,156. 338,765. 371,871. 406,612. 545,573. 513,541. 482,863. 629,156. 709,749. 626,214. 058 790 16,880 34,129 23,816 11,260 088 339 594 20,894 186 36,836 39,860 55,369 100,960 95,510 32,221 31,064 52,928 187,794 218,580 371,943 430,023 427,656 606,693 457,967 417 506 454,101 438,056 374,404 405,414 437,189 577,844 535,675 495,490 634,850 703,717 609,620 ALLOC. BOOK RESERVE (4 ) 053 769 16, 807 33,982 23,713 11,211 066 329 566 20,804 155 36,677 39,688 55,130 100,525 95,098 32,082 30,930 52,700 186,984 217,637 370,339 428,168 425,812 604,077 455,992 415,705 452,143 436,167 372,789 403,666 435,304 575,352 533,365 493,353 632,112 700,682 606,991 111-290 PUT. BOOK ACCRUALS (5 ) 344 334 930 202 116 537 263 788 660 970 278 049 888 17,144 108 090 192 11,107 41,420 50,691 90,672 110,168 115,046 171,348 135,925 130,125 148,600 150,567 135,359 154,141 174,614 243,008 236,947 230,942 311,622 363,943 332,330 REM. LIFE (6 ) 10. 10. 10. 11. 11. 12. 12. 12. 13 . 13. 14. ANNUAL ACCRUAL (7 ) 133 468 948 663 314 142 186 592 205 056 148 604 946 805 953 926 589 682 670 11,448 13,354 13,409 19,209 14,647 13,498 14,845 14,492 12, 545 13,763 15,040 20,167 18,971 17,833 23,221 26,183 23,095 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 337 of 378 YEAR ( 1) IDAHO POWER COMPANY ACCOUNT 364.POLES, TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 41-R1. NET SALVAGE PERCENT.. - 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1999 2000 2001 705,640. 946,115. 947,749. 046,087. 891,249. 041,091. 220,116. 472,310. 913,803. 414,504. 225,206. 283,340. 326,346. 535,068. 583,396. 257,332. 390,410. 049,982. 247,545. 414,770. 7'76,036. 462,204. 391,141.36 302,085. 297,082. 524,438. 533,816. 021,381.68 129,564. 795,274. 366,809. 675,195. 924,846. 12,450,404. 104,181.42 886,516. 045,257. 166,092,612. 673,816 885,422 868,186 937,713 780,601 890,133 017,394 195,885 511,713 853,253 401,005 367,453 320,625 380,869 325,804 658,491 630,954 324,893 329,354 784,047 873,103 096,344 502,615 373,503 280,916 272,499 178,881 145,383 257,174 942,193 846,137 665,637 615,269 667,732 457 814 264,893 120,679 68,061,687 ALLOC. BOOK RESERVE (4 ) 670,910 881,603 864,442 933,669 777,235 886, 294 013,006 190,728 505,194 845,261 390,650 357,243 310,617 370,601 315,774 647,026 619,608 314,866 319,308 776,353 865,025 087 303 496,135 367,580 275,392 267,011 173,797 136,131 247,439 933,817 838,175 658,454 608,303 660,539 455,840 263,750 120,159 PUT. BOOK ACCRUALS (5 ) 387,551 537,570 557 183 635,462 559,640 675,343 817,168 017,738 365,511 776,495 447,160 567 768 678,902 932,002 059,321 738,973 966,008 760,108 052,010 345, 802 799,029 606,003 590,577 585,549 670,231 019,647 126,928 395,942 946,907 759,094 10,712,039 11,354,339 13,278,967 015,068 700,432 566,024 11,947,727 67,768,161 181,370,754 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-291 REM. LIFE (6) 14. 15. 15. 16. 17. 17. 18. 18. 19. 20. 20. 21. 29 21. 93 22. 23. 23. 24. 25. 26. 26. 27. 28. 28. 29. 30. 31.13 31. 32. 33. 34. 34. 35. 36. 37. 38. 39. 40. 29. C")900;) t")uQ:-9:crj'0 '00;)~~z~ :QQ)c(Q) -- IJ) a.. 0).!:oCJ)JS u --; a.. ANNUAL ACCRUAL (7 ) 26,010 34,862 34,911 38,513 32,804 38,306 44,875 54,135 70,351 88,736 118,507 120,609 122,157 129,792 131,527 156,246 161,089 148,562 155,787 125,217 138,449 163,565 124,284 121,011 120,811 129,125 129,452 257,150 297,722 285,437 306,321 317,604 363,310 455,679 223,374 215,389 294,351 090,876 YEAR (1) ACCOUNT 365. IDAHO POWER COMPANY OVERHEAD CONDUCTORS AND DEVI CES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 46- NET SALVAGE PERCENT.. - 3 0 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 426. 569. 099. 102. 925. 881.77 241.38 818. 553. 218. 13,519. 33,442. 25,580. 12,914. 514. 621.23 621.23 504. 23,694. 37,534. 39, 917. 47,993. 118,437. 91,398. 35,470. 34,510. 28,390. 917. 136,652. 243,634. 343,784. 362,889. 449,093. 351,433. 344,211. 368,333. 349,014. 370,930. 549 728 669 394 162 599 782 009 579 10,001 16,345 40,158 30,507 15,296 486 566 520 20,154 27,085 42,588 955 53,645 131,335 100,532 38,692 326 30,434 72,153 143,771 253,791 354,542 370,235 453,104 350,506 339,097 358,311 335,071 351,289 ALLOC. BOOK RESERVE (4) 438 581 128 112 927 870 219 805 449 975 13,034 32, 024 24,328 12,198 172 236 199 16,072 21,599 33,962 35,849 42,779 104,733 80,169 30,855 29,766 24,270 538 114,650 202,385 282,729 295,243 361,327 279,510 270,412 285,735 267,202 280,135 111-292 PUT. BOOK ACCRUALS (5 ) 117 159 601 322 276 876 695 259 471 709 541 11,452 926 591 997 072 109 683 204 14,832 16,044 19,613 49,235 38,649 15,257 15,097 12,638 30,754 62,999 114,339 164,191 176,514 222,495 177 ,354 177 063 193,098 186,517 202,074 REM. LIFE (6 ) 1.01 1.28 1. 54 1.81 10. 10. 11. 11. 12. 12. ANNUAL ACCRUAL ( 7) 117 159 595 252 179 484 333 109 555 921 410 263 349 122 456 444 425 271 658 535 609 041 283 459 062 953 566 657 183 12,510 17,265 17,830 21,601 16,560 15,894 16,675 15,504 16,179 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 339 of 378 YEAR (1) ACCOUNT 365. IDAHO POWER COMPANY OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) SURVIVOR CURVE.. IOWA 46- NET SALVAGE PERCENT.. - 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 382,421. 68 377 191. 450,801.48 413,267. 371,285. 546,896. 613,959. 565,503. 575,856. 902,029. 047 932. 060,847. 826,463. 985,601. 071,591.86 205,362. 335,754. 408,545. 338,966. 474,943. 039,760. 188,011. 498,495. 053,040. 854,091. 72 974,148. 476,240. 418,240. 913,064. 808,249. 645,456. 625,918. 477,415. 061,869. 554,117. 306,887. 235,289. 346,125. 357 102 346,971 408,295 368,229 325,272 470,801 518,955 468,881 468,183 718,359 816,434 808,292 614,988 715,852 758,666 830,808 895,503 917,203 477,455 513,477 206,518 249,551 375,547 616,951 451,106 961,371 152,442 072,320 806,031 119,677 618,840 574,925 488,035 633,386 440,437 859,791 763,366 709,044 284,770 276,691 325,594 293,644 259,388 375,439 413,840 373,908 373,352 572,854 651,064 644,571 490,421 570,855 604,997 662,526 714,117 731,422 178,194 206,920 962,136 996,452 096,928 289,435 157,182 766,644 919,013 855,120 642,768 892,885 493,493 458,473 389,183 505,092 351,226 685,639 608,745 565,426 111-293 212,378 213,658 260,448 243,603 223,284 335,526 384,307 361,246 375,261 599,785 711,249 734,531 583,981 710,427 788,072 904,446 022,363 099,687 862,462 010,506 689,552 847,963 151,116 679,518 553,137 799,749 300,099 288,593 844,216 757,839 645,601 655,221 531,457 175,338 669,127 613,314 597 131 784,537 REM. LIFE (6 ) 12. 13 . 13. 14. 15. 15. 16. 16. 17. 17. 18. 19. 19. 20. 20. 21. 61 22. 22. 23. 24. 25. 25. 26. 27. 28. 28. 29. 30. 31. 31. 89 32. 33. 34. 35. 35. 36. 37. 38. ANNUAL ACCRUAL (7 ) 16,387 15,885 18,670 16,835 14,886 21,591 23,885 21,683 21,780 33,658 38,592 38,578 29,689 34,996 37,617 41,853 45,887 47,896 78,751 82,533 393 71,654 81,113 98,295 91,151 62,556 77,890 75, 59,319 86,480 50,340 49,424 44,636 61,923 46,403 98,188 95,541 98,300 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 340 of 378 IDAHO POWER COMPANY ACCOUNT 365.OVERHEAD CONDUCTORS AND DEVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 46 - NET SALVAGE PERCENT.. 1994 973,850.557,865 444, B6B 421,138 39.86,919 1995 599,434.586,780 467,927 211,33B 40.104,682 1996 506,329.485,451 387,122 171,106 41.10 101,487 1997 418,133.274,748 219,097 924,476 41. 98 69,664 1998 181,003.16,071 12,816 222,488 42.191 1999 290,971.72 145,637 116,138 862,125 43.65,420 2000 084,970.79,417 63,331 647 131 44.59,286 2001 15B,277.52,976 42,245 363,515 45.117,750 B6,633,411.37,157 975 29,631,566 82,991,868 811,631 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..29. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 341 of 378 111-294 YEAR (1) IDAHO POWER COMPANY ACCOUNT 366.UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) SURVIVOR CURVE.. IOWA 60 - NET SALVAGE PERCENT.. - 1947 1949 1950 1951 1952 1953 1954 1955 1956 1957 1959 1960 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 557. 541.39 303. 647. 344. 98. 291. 06 36. 20. 12. 61. 49 369. 512. 22,526. 66,406. 58,371. 83 35,632. 26,129. 122,523. 108,274. 173,246. 383,542. 382,866. 201,577. 125,983. 261,658. 344,487. 545,769. 559,785. 671,847. 491,351.76 343,470. 595,122. 74,878. 290,608. 487,510. 319,888. 319 270 059 320 272 222 940 330 14,206 40,923 35,133 20,925 14,953 68,307 58,712 91,322 196,230 189,902 96,833 58,535 117 354 148,905 227 040 223,774 257 402 180,080 120,129 198,101 23,652 86,747 137 234 84,451 470 415 180 471 303 247 047 368 15,831 45,603 39,151 23,318 16,663 76,118 65,426 101,765 218,670 211,618 107,906 65,229 130,774 165,933 253,003 249,364 286,838 200,673 133,867 220,755 26,357 96,667 152,928 94,108 111-295 477 512 450 589 127 117 665 273 12,327 37,405 33,814 21,222 15,999 037 69,917 114,793 260,759 266,965 144,066 92,251 196,299 264,677 429,209 450,368 552,972 413,517 295,471 523,148 67,242 266,594 456,460 305,753 REM. LIFE (6 ) 19. 20. 21. 00 21. 56 22. 22. 23. 23. 24. 25. 26. 27. 28. 29. 29. 30. 31. 31. 81 32. 33. 33. 34. 35. 36. 36. 37. 38. 39. 40. 40. 41. 61 42. 43. 44. 44. 45. 46. 47. ANNUAL ACCRUAL (7 ) 415 230 087 667 492 318 058 308 358 377 900 447 103 743 10,722 11,036 13,289 750 838 11,884 500 837 818 460 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 342 of 378 IDAHO POWER COMPANY ACCOUNT 366.UNDERGROUND CONDUIT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 60- NET SALVAGE PERCENT.. 1988 580,380.143,064 159,424 566,051 48.11,751 1989 594,434.135,977 151,527 591,516 49.12,067 1990 662,785.139,848 155,840 672,642 49.13,488 1991 015,265.196,327 218,778 050,304 50.20,708 1992 521,796.266,885 297,405 604,840 51.31,114 1993 597 668.251,233 279,963 717,123 52.32,738 1994 773,019.246,671 274,880 941,395 53.36,410 1995 569,649.189,731 211,428 750,634 54.32,300 1996 075,685.212,758 237 088 357 519 55.42,802 1997 432,498.120,509 134,290 656,334 55.29,599 1998 345,313.88,286 98,382 583,259 56.27,850 1999 424,862.113,665 126,663 904,415 57.50,293 2000 826,390.80,199 89,371 443,617 58.58,725 2001 460,934.23,071 25,709 050,459 59.51,225 28,582,949.905,980 467,008 30,261,681 582,854 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..51.9 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 343 of 378 111-296 YEAR ( 1) ACCOUNT 367. IDAHO POWER COMPANY UNDERGROUND CONDUCTORS AND DEVI CES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4)- (5) SURVIVOR CURVE.. IOWA 37 -Sl. 5 NET SALVAGE PERCENT.. - 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 79. 265. 16,879. 568. 206. 10,300. 070. 113. 462. 624. 940. 252. 717. 13. 252. 166. 780. 903. 11,456. 16,533. 88,756. 71,744. 91,282. 142,465. 301,969. 263,691. 96 463,122. 708,512. 023,746. 918,429. 577 065. 977,122. 212,943. 139,174. 881,556. 346,752. 784,089. 147,565. 255 16,048 478 801 543 491 922 317 557 713 221 620 213 807 466 734 180 13 , 060 69,055 54,943 68,771 105,499 219,595 188,134 323,848 484,920 685,358 600,405 367,977 606,529 731,963 252,786 067,764 287 100 943,569 583,698 292 18,567 725 828 11,331 778 316 587 671 064 266 747 257 177 767 884 11,062 15,737 83,212 66,207 82,869 127,127 264,613 226,702 390,239 584,331 825,860 723,491 443,414 730,871 882,019 509,614 286,661 550,962 137,006 703,359 111-297 206 192 110 540 450 14,420 12,712 17,541 29,585 554 63,359 119,196 195,033 300,262 286,781 191,358 343,963 452,218 843,478 783,051 030,465 825,492 558,963 REM. LIFE (6 ) 10. 10. 10. 11. 11. 12. 12. 13 . 13. 13 . 14. 15. 15. 16. 16. 17. 17. 18. 19. 19. ANNUAL ACCRUAL (7 ) 153 235 331 131 504 447 387 874 842 13,951 20,736 19,106 12,306 21,338 27,079 48,756 43,721 55,551 42,972 28,103 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 344 of 378 IDAHO POWER COMPANY ACCOUNT 367.UNDERGROUND CONDUCTORS AND DEVI CES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) . SURVIVOR CURVE..IOWA 37-S1. 5 NET SALVAGE PERCENT.. 1983 546,745.754,069 908,657 792,763 20.38,484 1984 233,972.109,073 131,434 125, 936 21. 32 907 1985 231,584.991 225 194,431 260,312 22.57,131 1986 929,402.812,857 979,497 142,846 22.50,059 1987 683,275.669,540 806,799 044,804 23.44,234 1988 222,967.830,656 000,945 444,319 24.59,121 1989 513,028.226,152 477 520 386,812 25.94,490 1990 589,390.161,993 400,208 548,122 26.592 1991 070,360.808,239 178,938 498,459 26.166,733 1992 080,273.923,710 318,081 470,219 27.196,347 1993 270,143.267,848 732,769 464,388 28.259,450 1994 11,986,393.605,362 139,475 10,045,558 29.338,348 1995 11,552,478.188,271 636,879 10,070,848 30.328,790 1996 13,349,285.151,237 592,252 12,091,962 31. 58 382,899 1997 11,287,019.493,611 799,810 10,615,911 32.326,142 1999 969,630.293,872 354,117 012,477 34.116,270 2000 927 903.264,088 318,228 202,466 35.174,717 2001 407,231.12 80,297 96,758 5, 851,196 36.160,307 119,073,666.31,346,528 771,512 93,209,521 256,624 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..28. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 345 of 378 111-298 YEAR (1) IDAHO POWER COMPANY ACCOUNT 368.LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) SURVIVOR CURVE.. IOWA 35- NET SALVAGE PERCENT.. 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 961. 84 10,584. 12,122. 311.39 128. 982. 21,819. 26,254. 104,249. 125,004. 122,403. 167 698. 292,762. 147,652. 260,771. 238,006. 229,254. 313,813. 464,836. 406,118. 448,279. 582,154 . 810,817. 509,007. 560,570. 619,288. 932,747. 189,971.52 018,074. 246,915. 250,286. 843,793. 736,350. 408,089. 266,922. 212,915. 239,347. 400,008. 695 797 11,131 016 923 151 19,373 23,111 90,946 108,067 104,852 142,283 246,112 122,961 215,033 194,248 185,188 250,751 367,407 317 254 345,930 443,377 609,212 377,030 408,993 444,597 658,468 825,245 693,075 832,279 817,187 178,654 084,403 467,321 939,425 433,380 378,571 393,473 764 10,055 11,516 146 022 584 20,729 24,942 99,037 118,755 116,283 159,313 278,124 140,270 247,733 226,106 217,792 298,123 441,595 385,812 425,865 553,046 770,277 483,557 532,542 588,325 886,110 130,473 967,171 184,570 187,772 751,604 649,533 287,685 103,576 924,260 835,871 859,903 111-299 PUT. BOOK ACCRUALS (5) 78,010 191,509 320,106 REM. LIFE (6 ) 13. 14. 14. ANNUAL ACCRUAL (7 ) 686 13,364 21,397 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 346 of 378 IDAHO POWER COMPANY ACCOUNT 368.LINE TRANSFORMERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 35-R2 NET SALVAGE PERCENT.. 1977 616,175.957,394 769,326 566.041 15.36,285 1978 888,833.996,916 833,063 761,329 16.46,851 1979 529,764.204,613 168,011 035,265 16.61,186 1980 860,903.240,027 225,123 292,735 17.73,451 1981 335,592.326,911 365,239 603,574 18.87,675 1982 716,182.916,469 703,327 677,046 19,88,266 1983 360,412.052,878 923,311 069,081 19.104,923 1984 170,962.619,137 836,505 875,909 20.140,563 1985 305,885.736,675 413,378 527,213 21. 20 119,208 1986 727,107.027,224 269,261 171,491 21. 96 98,884 1987 736,761.91 910,743 081,415 368,509 22.104,202 1988 402,519.996,850 220,278 862, 115 23.121,740 1989 491,947.756,604 445,517 571,833 24.188,141 1990 10,565,055.836,400 574,202 462,601 25.217,547 1991 955,774.960,541 161,723 396,262 25.169,609 1992 742,025.184,162 522,351 732,573 26.214,382 1993 933,600.003,458 230,934 205,987 27.225,099 1994 12,446,464.2, 222, 939 584,886 239,256 28.289,910 1995 11,556,046.797,139 898,208 080,036 29.276,052 1996 12,812,944.693,167 730,534 441,764 30.313,368 1997 11,868,344.292,107 083,754 191,173 30.296,585 1998 729,912.741,431 195,690 097,727 31. 87 222,709 1999 878,435.600,609 968,589 415,925 32.256,896 2000 11,330,345.415,484 670,042 10,093,786 33.299,964 2001 684,832.94 , 178 151,879 148,712 34.206,909 248,883,110.76,338,975 119,961,387 116,477 568 300,852 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..27.1. 73 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 347 of 378 111-300 IDAHO POWER COMPANY ACCOUNT 369.SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 30- NET SALVAGE PERCENT.. 1954 1955 550.651 716 1956 9B4. 97 156 1, 2BO 1957 834.135 385 1958 543.085 607 1959 373.277 285 1960 101.160 10,532 1961 12,601. 80 14,100 16, 3B2 1962 21,099.23,362 27,429 1963 26,893.29,448 34,598 364 1964 34,174.36,977 43,444 983 195 1965 51,846.55,423 65,116 2, 2B4 429 1966 70,743.74,650 706 261 754 1967 88,656. B3 92, 31B 108,464 790 137 1968 125,177.128,509 150,985 11,746 861 1969 198,693.200,958 236,105 22,196 333 1970 287,050.285,733 335,707 459 328 1971 410,007.401,356 471,552 61,458 294 1972 550,114.529,210 621,76B 93,381 11,972 1973 676,750.638,717 750,427 129,349 15,736 1974 227 701.210,672 247,518 48,494 606 1975 320,099.195,627 404,740 311,389 34,219 1976 891,271. 00 7B9, 042 927,044 231,608 24, 201 1977 941,774.B13, 797 956, 12B 268,179 10.26,658 1978 072,959.902,884 060,797 334,050 10.31,574 1979 310,606.072,194 259,719 444 070 11.39,934 1980 316,931.91 045,525 228,385 483,626 11. 68 41,406 19B1 617 ,813 .474,666 557,684 245,474 12.20,006 19B2 880,297.652,643 766,789 377,597 12.29, 294 1983 004,177.716,290 841,568 463,862 13.34,259 1984 004 059.6B6, 576 806,657 498,620 14.35,065 1985 169,149.764,051 897,682 622,212 14.41,703 1986 084,077.673,646 791,465 617 836 15.39,453 1987 857 178.504,013 592,164 522,168 16.31,7B1 1988 157 079.640,340 752,334 751, B70 17.43,637 1989 197 619.620,115 728,572 828,333 18.45,891 1990 352,777.169,549 199,203 259,408 18.13, 71B 1991 612,486.713,348 838,111 25B,121 19.63,574 Exhibit No. Case No. IPC-E-O3- J. SPANOS, IPCo Page 348 of 378 111-301 IDAHO POWER COMPANY ACCOUNT 369.SERVICES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 30- NET SALVAGE PERCENT.. 1992 152,795.464,577 545,831 952,803 20.46,029 1993 856,551.673,371 791,142 622,375 21. 63 75,006 1994 177,225.699,956 822,377 008,017 22. 5B 88,929 1995 948,444.545,350 640,730 892,248 23.80,384 1996 069,828.491,605 577,586 113,191 24.86, 1B2 1997 356,273.236,994 453,341 809,814 25.266,947 1998 444,771.67,476 79,277 498,926 26.18,827 1999 590,605.388,827 456, B33 210,954 27.153,126 2001 432,775.52,816 62,053 100,555 29.105,104 42,622,542.19,801,187 23,263,231 32,146,071 571,629 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..20. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 349 of 378 111-302 IDAHO POWER COMPANY ACCOUNT 370.METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 30- NET SALVAGE PERCENT.. 1941 470.399 256 215 '47 1942 159.135 1943 71. 1944 470.390 250 221 1945 811.03 487 953 858 160 1946 160.573 649 511 271 1947 590.125 924 666 633 1948 10,564.451 415 149 858 1949 194.495 161 033 648 1950 13,147.10,321 613 535 013 1951 14,213.11,053 082 131 069 1952 051.200 972 080 591 1953 12,473.508 092 381 895 1954 15,269.11,518 380 889 070 1955 17,950.13,396 583 367 231 1956 20,755.15,324 818 10,938 393 1957 23,623.17,252 11,053 12,570 554 1958 32,598.23,536 15,079 519 101 1959 40,677.29,031 18,600 22,077 570 1960 46,438.32,753 20,985 25,454 879 1961 59,790.41,674 26,700 33,091 640 1962 70,683.48,680 31,189 39 , 494 228 1963 79,045.53,751 34,438 44,608 647 1964 91,732.61,616 39,477 52,255 305 1965 113,206.75,090 48,110 65,097 10.445 1966 121,347.79,519 50, 948 70,400 10.6, B09 1967 130,828.84,646 54,232 76,597 10.233 1968 109,433.69,928 44,803 64,631 10.968 1969 133,279.84,059 53,856 79,423 11.168 1970 179,549.111,805 71,633 107 916 11.533 1971 228,775.140,628 90,100 138,675 11.11,996 1972 336,921. 99 204,411 130,966 205,956 11.17,454 1973 397,564.238,022 152,500 245,065 12.20,354 1974 499,870.295,273 189,181 310,689 12.25,300 1975 544,719.317,027 203,118 341,602 12.27,241 1976 632,394.362,552 232,286 400,109 12.31,259 1977 947,007.534,112 342,204 604,803 13 .46,239 1978 975,539.540,742 346,452 629,088 13.47, 052 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 350 of 378 111-303 IDAHO POWER COMPANY ACCOUNT 370.METERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 30-L2 NET SALVAGE PERCENT.. 1979 948,507.515,988 330,592 617,915 13.45,169 1980 999,693.065,237 682,495 317 198 14.93,951 1981 692,708.360,694 231,096 461,613 14.32,101 1982 471,694.239,290 153,312 318,382 14.21,541 1983 773,668.381,186 244,225 529,443 15.34,786 1984 913,641.435,807 279,220 634,421 15.40,435 1985 632,379.290,705 186,254 446,125 16.27,522 1986 552,468.243,473 155,992 396,476 16.23,628 1987 509,985.214,194 137 234 372,752 17.21,423 1988 624,957.248,733 159,363 465,594 18.25,780 1989 688,490.257,495 164,976 523,514 18.27,876 1990 389,807.484,626 310,499 079,308 19.55,236 1991 482,085.477,676 306,046 176,039 20.57,847 1992 413,546.416,996 267,168 146,378 21.15 54,202 1993 575,040.420,063 269,133 305,907 22.59,359 1994 952,947.464,801 297 797 655,150 22.72,404 1995 089,735.435,292 278,890 810,846 23.76,246 1996 265,681.12 03,291 256,387 007 294 24.81,399 1997 642,904.241,507 154,733 488,172 25.58,154 1998 740,706.315,181 201,936 538,771 26.95,622 1999 340,931.47 193,595 124,036 216,895 27.80,556 2000 476,442.123,822 79,332 397,110 28.84,109 2001 629,388.27,211 17,434 611,955 29.54,643 736,793.11,806,404 564,332 30,172,458 530,909 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..19. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 351 of 378 111-304 IDAHO POWER COMPANY ACCOUNT 371.10 PHOTOVOLTAIC INSTALLATIONS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 8- NET SALVAGE PERCENT.. 1995 117 269.93,663 48,239 69,030 1.61 42,876 1996 205,635.141,107 72,675 132,960 52,972 1998 36,413.15,931 205 28,208 268 359,317.250,701 129,119 230,198 102,116 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..28. Exhibit No. Case No.IPC-E-O3- J. SPANOS, IPCo Page 352 of 378 111-305 IDAHO POWER COMPANY ACCOUNT 371.INSTALLATION ON CUSTOMER PREMISES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 11-RO. 5 NET SALVAGE PERCENT..-20 1993 002,669.545,773 470,688 732,515 121,883 1994 103,567.50,160 43,259 81,022 12,351 1995 97,215.41,251 35,576 81,083 11,404 1996 126,555.45,697 39,410 112,457 14,624 1997 176,349.52,524 45,298 166,321 20,111 2000 129,719.13,013 11,223 144,440 10.14,329 2001 90,749.071 648 106,251 10.939 726,825.751,489 648,102 424,089 204,641 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..11. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 353 of 378 111-306 IDAHO POWER COMPANY ACCOUNT 373.STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 20-R1 NET SALVAGE PERCENT.. 1954 424.509 509 1955 824.990 990 1956 909.092 092 1957 424.709 709 1958 360.832 832 1959 631.52 358 358 1960 285.343 343 1961 111. 70 10,934 10,934 1962 780.671 737 1963 737.10,192 10,421 1964 10,020.11,484 11,742 283 283 1965 14,481. 08 16,317 16,684 693 1.22 56B 1966 19,449.21,566 22,051 288 1.52 847 1967 17,29B.18,869 19,293 465 1.82 805 1968 17,603.18,885 19,309 815 B56 1969 22,801. 06 24,037 24,577 784 146 1970 16,566.17,146 17,531 348 B54 1971 30,631. 52 31,097 31,796 962 611 1972 33,621.33,447 34,198 148 798 1973 38,189.37,189 38,025 802 069 1974 53,514.50,924 52,068 12,149 935 1975 59,979.55,709 56,961 15,015 322 1976 54,831.34 49, 644 50,759 15,039 063 1977 71,275.62,779 64,189 21,341 011 1978 80,064.68,503 70,042 26,036 536 1979 45,237.37,511 38,354 15,931 578 1980 48,451. 33 38,868 39,741 18,401 775 1981 29,066.22,498 23,003 11,877 673 19B2 109,668.81,659 B3, 494 48,108 338 1983 128,041. 02 91,498 93,554 60,095 428 19B4 377,834.258,212 264,013 189,388 21,996 1985 429,016.279,290 285,565 229,255 25,055 1986 539,766.333,252 340,740 306,979 31,615 1987 140,241. 34 81,789 83,627 84,663 10.236 1988 56,424.30,909 31,603 36,107 10.322 19B9 56,753.29,012 29,664 38,440 11.348 1990 22,910.10,859 11,103 16,389 12.354 1991 53,565.23,365 23,890 40,388 12.173 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 354 of 378 111-307 IDAHO POWER COMPANY ACCOUNT 373.STREET LIGHTING AND SIGNAL SYSTEMS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 20 - R1 NET SALVAGE PERCENT.. 1992 86,194.34,237 35,006 68,428 13 .114 1993 147,941.52,904 54,093 123,437 14.792 1994 90,355.28,679 29,323 79,103 14.377 1995 122,991.33 34,019 34,783 112,807 15.330 1996 204,882.48,311 49,396 196,463 16.12,225 1997 280,794.54,587 55,814 281,140 16.16,774 1999 18,875.061 107 20,544 18.130 2000 118,882.846 023 134,636 18.124 2001 133,129.955 021 156,734 19.984 818,844.146,547 194,067 388,545 219,509 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..10. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 355 of 378 111-308 YEAR (1 ) ACCOUNT 390. IDAHO POWER COMPANY STRUCTURES AND IMPROVEMENTS - CHQ BUILDING CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) INTERIM SURVIVOR CURVE.. IOWA 100-Sl. PROBABLE RETIREMENT YEAR.. 6-2041 NET SALVAGE PERCENT.. - 5 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 22,551,945. 585,190. 26,073. 196,524. 879. 30,315. 188,155. 116,852. 205,041.17 24,759. 431. 24 24,025,167. 060,318 121,170 931 33,429 434 947 20,468 10,122 12, 982 962 289 270,052 106,688 98,335 002 129 352 203 16,611 215 10,535 781 046 276,897 PUT. BOOK ACCRUALS (5 ) 19,572,855 516,115 23,375 179,221 671 28,629 180,952 114,481 204,758 25,216 101,257 20,949,530 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-309 REM. LIFE ( 6) 38. 38. 38. 38. 38. 38. 38. 38. 38. 39. 39. 38. ANNUAL ACCRUAL (7) 508,650 13,388 605 633 738 657 942 256 646 593 544, 177 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 356 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 390.STRUCTURES AND IMPROVEMENTS - EXCL. CHQ BLDG CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 50- NET SALVAGE PERCENT.. 1919 1929 1937 1939 1940 1942 1945 1946 1947 1948 1949 1950 1951 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 49. 434. 110. 91;1,151. 194. 118. 126. 800. 835. 18. 441. 63 097. 89,493. 10,709. 110,050. 737. 19,051. 09 3C,344. 105,324. 12,429. 38,275. 16,859. 67,011 . 449. 289,836. 221,638. 65,438. 15,894. 40,829. 815. 731.60 20,641. 32 284. 27,960. 248,425. 17,501. 48 225,379. 118,261. 63 418 104 84,151 818 108 113 709 613 381 904 75,457 814 89,392 591 15,047 23,603 80,643 360 28,333 12,254 47,804 909 198,544 148,615 42,916 10,184 25,534 326 622 11,925 967 15,237 131,206 946 111,320 56,350 ALLOC.. BOOK RESERVE (4 ) 320 78,358 486 101 105 660 502 355 429 70,262 207 83,238 550 14,011 21,978 75,091 716 26,382 11,410 44,513 502 184,875 138,384 39,961 483 23,776 166 510 104 763 14,188 122,173 330 103,656 52,471 111-310 PUT. BOOK ACCRUALS (5) 186 16,301 968 180 426 109 073 23,707 038 32,315 224 993 884 35,500 335 13,807 293 25,849 370 119,453 94,336 28,749 206 19,094 840 358 10,569 786 15,170 138,674 10,047 132,993 71,704 REM. LIFE (6) 10. 11. 11. 12. 12. 13. 14. 14. 15. 16. 16. 17. 18. 18. 19. 20. 20. 21. 72 22. 23. 24. 24. 25. 26. 27. ANNU AL ACCRUAL (7 ) 937 166 221 407 281 855 484 763 622 307 936 409 613 202 873 221 532 370 944 88, 470 120 631 580 392 022 626 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 357 of 378 IDAHO POWER COMPANY ACCOUNT 390.STRUCTURES AND IMPROVEMENTS - EXCL. CHQ BLDG CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 50- NET SALVAGE PERCENT.. 1978 459,886.211,019 196,491 286,390 28.10,174 1979 120,819.53,282 49,614 77,247 29.664 1980 232,731.944,311 879,299 465,069 29.49,065 1981 362,558.146,717 136,616 244,071 30.942 1982 319,002.509,663 474,575 910,377 31. 60 28,809 1983 254,599.196,749 114,358 302,971 32.70,882 1984 629,631.64 219,754 204,625 456,488 33.13,675 1985 544,061.31 500 086 396,812 374,452 34.98,438 1986 292,947.91,110 84,837 222,758 35.330 1987 297 805.86,867 80,887 231,809 36.420 1988 97,895.26,664 24,828 962 37.105 1989 126,564.32,001 29,798 103,095 37.716 1990 100,063.23,346 21,739 83,328 38.143 1991 296,040.63,163 58,814 252,029 39.326 1992 426,864.276,270 257 250 240,958 40.30,431 1993 234,633.40,700 37,898 208,467 41.994 1994 181,690.641,931 597,737 793,039 42.88,851 1995 229,787.30,594 28,488 212,789 43.874 1996 129,225.14,600 13,595 122,092 44.736 1997 268,980.117 520 109,429 223,000 45.26,826 1998 203,325.14,646 13,638 199,854 46.291 1999 834,733.94,782 88,256 838,214 47.38,667 2000 668,202.20,768 19,338 682,274 48.14,062 2001 170,034.750 630 176,906 49.573 26,402,838.623,578 098,727 20,624,255 573,315 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE PCT..36. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 358 of 378 111-311 IDAHO POWER COMPANY ACCOUNT 390.LEASEHOLD IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 25- NET SALVAGE PERCENT.. 1946 700.701 701 1947 186.187 187 1949 414.414 414 1950 040.040 040 1955 160.158 161 1957 472.460 472 1968 526.474 495 1969 472.203 300 172 1970 834.500 610 225 1973 129.508 663 466 124 1978 250.197 515 735 313 1979 229.174 182 1980 15,204.11,263 11,760 444 531 1981 225,378.162,273 169,439 55,940 991 1982 299,289.208,785 218,004 81,286 10,752 1983 429,924:66 289,425 302,205 127,720 15,633 1984 49,875.32,279 33,704 16,171 833 1985 635,584.393,554 410,932 224,653 23,598 1986 310,741. 41 183,089 191,174 119,567 10.11,642 1987 42,419.23,653 24,697 723 11.602 1988 107,434.56,339 58,827 48,608 11.088 1989 41,964.20,546 21,453 20,512 12.608 1990 176,654.80,130 83,668 92,986 13 .807 1991 306,646.127,565 133,198 173,449 14.11,880 1993 18,337.213 487 11,850 16.717 1994 53,469.16,020 16,727 36,743 17.098 1995 42,710.11,105 11,595 31,116 18.682 1996 34,394.567 901 493 19.359 1997 406,683.253,203 264,386 142,297 20.55,722 1998 418.319 377 042 21.50 374 1999 216,376.21,638 22,594 193,783 22.613 2000 246,045.14,763 15,415 230,630 23.814 2001 213,174.24,263 25,334 187,841 24.48,483 909,147.969,008 055,617 853,531 227,423 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..16. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 359 of 378 111-312 IDAHO POWER COMPANY ACCOUNT 391.10 OFFICE FURNITURE AND EQUIPMENT - FURNITURE CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..20 - SQUARE NET SALVAGE PERCENT.. 1981 263,275.263,276 263,276 1982 469,371.457,637 250,526 218,845 218,845 1983 313,422.289,915 158,710 154,712 1.50 103,141 1984 231,667.202,709 110,970 120,697 48,279 1985 315,953.260,662 142,695 173,259 49,503 1986 268,652.208,205 113,979 154,673 34,372 1987 136,505.98,967 54,178 82,328 14,969 1988 131,029.88,445 48,418 82,611 12,709 1989 183,631.15 114,769 62,829 120,802 16,107 1990 355,768.204,567 111,987 243,782 28,680 1991 437,950.229,924 125,868 312,082 32,851 1992 560,323.216,153 665,765 894,558 10.180,434 1993 395,605.168,132 92,041 303,564 11.26,397 1994 856,339.321,127 175,796 680,543 12.54,443 1995 653,976.212,542 116,353 537,624 13 .39,824 1996 178,051.48,964 26,805 151,247 14.10,431 1997 812,704.182,858 100,103 712,601 15.45,974 1998 518,849.90,799 49,706 469,144 16.28,433 1999 834 102.104,263 57,077 777 025 17.44,401 2000 703,670.52,775 28,891 674,779 18.36,475 10,620,849.816,689 755,973 864,876 026,268 COMPOSITE REMAINING LIFE AND ANNU~L ACCRUAL RATE,PCT.. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 360 of 378 111-313 YEAR ( 1) ACCOUNT 391. 20 IDAHO POWER COMPANY OFFICE FURNITURE AND EQUIPMENT - EDP EQUIP. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK PUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) SURVIVOR CURVE.. 5 - SQUARE NET SALVAGE PERCENT.. 0 1993 1994 1995 1996 1997 1998 1999 2000 2001 437 119. 738,611.63 259,799. 113,415. 171,395. 694,191.52 144,468. 511,247. 380,179. 32,450,427. 437 120 738,612 259,800 113 , 415 354,256 885,934 072,234 353,374 438,018 22,652,763 437,120 738,612 259,800 113,415 465,724 375,872 213,699 269,731 87,298 12,961,271 705,671 318,320 930,769 241,516 292,881 19,489,157 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-314 REM. LIFE (6 ) 1.50 1. 7 ANNUAL ACCRUAL (7 ) 705,671 545,547 772,308 211,862 953,974 11,189,362 34. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 361 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 391. 21 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIP. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) SURVIVOR CURVE.. IOWA 6-S5 NET SALVAGE PERCENT.. 0 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 2000 2001 116,884. 142,847. 237 113. 59,369. 30,998. 62,435. 420,024. 278,708. 156,914 . 28,270. 422,765. 550,953. 17,061. 51 179,401.08 620,867. 715,474. 040,091.11 116,885 142,848 237,114 59,369 30,999 62,435 420,024 278,709 156,914 27,657 368 274 513,324 14,815 133,654 155,217 142,899 861,137 116,885 142,848 237,114 59,369 30,999 62,435 420,024 278,709 156, 914 741 432,450 162,239 682 42,242 49,057 45,164 249,872 PUT. BOOK ACCRUALS (5 ) 19,529 990,316 388,715 12,380 137 1595n,8ll 670,311 790,221 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-315 REM. LIFE (6) 1.53 ANNUAL ACCRUAL (7 ) 19,529 990,316 388,715 12,380 89,646 127,069 303,693 931,348 31. 98 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 362 of 378 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIPMENT - AUTOMOBILES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 9- NET SALVAGE PERCENT..+25 1989 11,645.6, B41 B, 734 1990 11,610.579 708 1991 13,253.256 940 1992 11,821. 27 6, 2B5 866 1993 40,080.20,742 30,061 1996 16,814.034 611 2000 60,692., 5B8 31,077 14,442 926 2001 20,463.853 494 11, B53 394 186,379.63,178 113,491 26,295 320 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..1. 78 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 363 of 378 111-316 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIPMENT - SMALL TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 9-L3 NET SALVAGE PERCENT..+25 1972 714.536 536 1981 60,823.555 45,618 1982 31,568.22,651 23,676 1983 45,898.32,207 34,424 1984 30,260.20,728 22,696 1985 23,914.15,963 17,936 1986 564.963 423 1987 22,959.14,465 17,220 1988 25,414.15,481 19,061 1989 11 7 , 046 . 17 68,762 87,785 1990 279,710.158,512 209,783 1991 516,015.282,518 387,011 1992 503,832.267 875 377,875 1993 903,124 .467,367 677,344 1994 198,898.597,411 899,174 1995 197,130.91,828 147,848 1996 302,884.545,062 934,226 42,938 10,788 1997 871,439.664,314 138,622 264,958 55,898 1998 358,075.384,811 659,559 358,998 64,107 1999 492,571.307 171 526,486 592,943 90,803 2000 382,414.172,836 296,238 740,573 98,743 2001 599,158.66,685 114,297 085,072 127,656 12,968,421.87 244,701 640,838 085,482 447,995 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT.. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 364 of 378 111-317 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIPMENT - MISC. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 9-L3 NET SALVAGE PERCENT.. +25 1984 1990 1991 1992 1993 1994 1995 1997 1998 1999 2000 134. 16,453. 34,132. 060. 22,791.44 476. 17,069. 13,104. 182. 66,983. 50,521. 67 240,910. 462 324 18,688 285 11,795 732 951 652 752 13,785 316 81,742 ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) REM. LIFE (6 ) 241 20,673 41,434 500 26,151 840 17,629 10,314 884 30,563 14,004 181,233 640- 333- 15,834- 455- 057 - 232 - 827- 485- 753 19,674 23,887 549- COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-318 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 365 of 378 ANNUAL ACCRUAL (7 ) IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIP. -LARGE TRUCKS (HYD) CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 17-S2. NET SALVAGE PERCENT..+25 1981 118,023.74,408 69,510 19,007 014 1982 310,577.191,820 179,193 53,740 913 1983 719,197.434,377 405,783 133,615 40,367 1984 171,984.101,295 94,627 34,362 414 1985 323,071.184,853 172,685 69,619 17,275 1986 561,066.310,635 290,187 130,613 29,351 1987 801,978.427,414 399,278 202,206 41,099 1989 228,441.81 110,766 103,475 67,856 11,291 1990 757,252.346,102 323,319 244,620 36,840 1991 227,157.523,505 489,044 431,324 58,844 1992 428,154.562,657 525,618 545,498 596 1993 676,006.242,146 226,206 280,799 31,622 1994 711,213.548,786 512,661 770,749 79,214 1995 545,342.153,255 143,166 265,841 10.25,009 1996 648,063.155,244 145,025 341,023 11. 57 29,475 1997 476,437.291,116 271,952 835,376 12.66,670 1998 851,545.285,092 266,325 122,334 13 .83,074 1999 627 761.69,258 64,699 406,122 14.28,008 2000 668,376.110,363 103,098 148,184 15.74,076 2001 986,245.43,797 40,914 448,770 16.87,804 17,837,896.166,889 826,765 551,658 841,956 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..10. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 366 of 378 111-319 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIP. -LARGE TRUCKS (NON-HYD) CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 17 - S2 . NET SALVAGE PERCENT..+25 1946 622.467 467 1956 806.605 605 1958 082.812 812 1961 12,211. 87 159 159 1965 183.638 638 1966 563.423 423 1970 12,472.106 196 158 158 1973 27,777.595 19,788 045 1.01 035 1976 38,093.25,898 26,153 417 1. 59 520 1977 94,328.63,339 63,962 784 1. 78 811 1978 314.64,439 65,073 913 1. 99 976 1980 20,721. 75 13,302 13,433 108 860 1981 98,752.62,259 62,872 11,192 130 1982 77 , 946 .48,141 48,615 845 282 1983 398,479.240,672 243,041 55, 81~16,864 1984 136,792.80,568 81,361 21,234 818 1985 60,502.34,618 34,959 10, 4l8 585 1986 131,647.72,887 73,604 25,132 648 1987 63,501.33,843 34,176 13,450 734 1988 54,511.825 28,099 12,784 354 1990 190,933.266 88,125 55,075 294 1991 319,525.136,310 137,652 101,992 13 , 914 1992 58,320.22,977 23,203 20,538 545 1993 79,802.28,585 28,866 30,986 489 1994 176,093.56,473 57,029 75,041 712 1995 131,676.004 368 61,389 10.775 1996 338,692.81,134 81,933 172,086 11. 57 14,873 1997 113.008 018 817 12.225 1998 92,676.14,270 14,410 55,098 13 .078 1999 988.109 110 632 14. 2000 308,372.20,399 20,600 210,679 15.13,592 2001 131,647.903 932 95,804 16.806 172,154.304 034 316,682 062,436 135,122 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT.. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 367 of 378 111-320 YEAR ( 1) ACCOUNT 392. IDAHO POWER COMPANY TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) SURVIVOR CURVE.. IOWA 30- NET SALVAGE PERCENT.. +25 1940 1946 1947 1948 1949 1951 1954 1955 1957 1963 1964 1966 1967 1969 1970 1971 1972 1973 1974 1975 1976 1978 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 141. 203. 633. 148 . 498. 458. 738. 271.97 200. 18,541. 81 601.47 432. 435. 19,006. 620. 21,331. 41 388. 382. 33,485. 85,229. 658. 008. 247. 11,292. 72,193. 119,254. 273,221. 54 105,169. 31,487. 79,294. 106,828. 32,464. 119,228. 91,428. 442,726. 54,760. 119,746. 104 586. 106 146 452 105 047 107 489 833 244 10,940 931 807 010 10,160 948 10,975 220 148 16,149 40,143 519 052 562 478 27,630 43,942 96,720 35,629 10,171 24,324 30,983 846 30,341 21,552 95,861 10,760 21,043 16,135 106 152 475 111 124 594 554 954 150 13, 906 201 075 077 14,070 083 15,199 459 360 22,364 55,593 873 227 548 201 38,264 60,854 133,945 49,341 086 33,686 42,907 12,251 42,018 29, 847 132,754 14,901 29,142 22,345 111-321 185 133 800 332 427 750 329 871 029 138 269 15,881 28,587 70,971 29,536 530 25,785 37,214 12,098 47,403 38,725 199,291 26,169 60,668 56,095 REM. LIFE (6 ) 10. 10. 11. 11. 12. 13 . 14. 14. 15. 15. 16. 17 . 17. 18. 19. 19. 20. 21. 34 22. 22. 23. ANNUAL ACCRUAL (7) 257 746 160 081 873 480 796 558 454 023 633 392 883 339 182 641 354 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 368 of 378 IDAHO POWER COMPANY ACCOUNT 392.TRANSPORTATION EQUIPMENT - TRAILERS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..IOWA 30 - Sl NET SALVAGE PERCENT..+25 1996 77,639.10,248 14,192 44,038 24.781 1997 232,391.25,395 35,169 139,124 25.428 1998 40,329.457 787 25,460 26.958 1999 106,652.583 117 70,872 27.574 2000 186,418.949 623 130,191 28.567 2001 112,845.413 957 82,677 29.803 765,626.657,553 905,642 168,578 53,401 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..21.9 1.93 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 369 of 378 111-322 IDAHO POWER COMPANY ACCOUNT 393.STORES EQUI PMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..25-SQUARE NET SALVAGE PERCENT.. 1976 231.10 231 231 1978 40,423.998 22,526 897 1.50 11,931 1979 593.6, B34 051 542 417 1980 57,011. 37 49,030 29,066 27,945 , 9B4 1981 10,165.336 942 223 161 1982 92,789.376 42,907 49,883 070 1983 28,843.21,344 12,653 16,190 491 1984 100,089.70,063 41,535 58,555 807 19B5 43,075.28,430 16,854 26,222 085 19B6 64,609.40,058 23,748 40, 861'301 1987 738.489 661 5, 07B 10.484 1988 787.425 252 535 11. 1989 18,207.104 397 12,810 12.025 1990 40,131. 20 18,460 10, 944 29,187 13 .162 1991 42,455.17, B31 10,571 31,884 14.199 1992 46,085.17,513 10,382 35,704 15.303 1993 10,653. B3 622 147 507 16.516 1994 31,809.543 657 26,153 17.494 1995 39,546.10,282 096 33,451 18.808 1996 44,523.795 807 38,717 19.985 1997 110,557.19,900 11,797 98,760 20.818 1999 640.464 275 366 22.194 2000 31,786.907 131 30,655 23.304 B81,754.466,035 279,630 602,125 69,586 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT.. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 370 of 378 111-323 YEAR (1) ACCOUNT 394. IDAHO POWER COMPANY TOOLS, SHOP AND GARAGE EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOKRESERVE ACCRUALS(4) (5) SURVIVOR CURVE.. 20 - SQUARE NET SALVAGE PERCENT.. 0 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 86,484. 140,707. 157,003. 123,549. 94,926. 131,574. 101,765. 172,987. 87,286. 101,028. 195,448. 145,192. 210,679. 238,458. 155,609. 337,712. 167,776. 93,952. 247,234. 404,212. 50,168. 443,757. 86,484 137,190 145,228 108,106 78,314 101,970 73,780 116,766 54,554 58,091 102,611 68,966 89,539 89,422 50,573 92,871 37,750 16,442 30,904 30,316 254 571,131 86,484 092 102,781 76,509 55,424 72,166 52,216 82,638 38,609 41,112 620 808 63,368 63,286 35,792 65,726 26,716 11,636 872 21,456 887 137 198 43,615 54,223 040 39,502 59,409 49,550 90,349 48,678 59,916 122,829 96,384 147 311 175,172 119,817 271,986 141,061 82,316 225,362 382,757 49,282 306,559 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-324 REM. LIFE ( 6) 1.50 10. 11. 12. 13 . 14. 15. 16. 17. 18. 19. ANNUAL ACCRUAL (7 ) 43,615 36,149 18,816 11,286 13,202 009 13,900 490 049 12,929 179 12,810 14, 014 875 18,758 101 989 12,878 20,690 527 286,266 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 371 of 378 IDAHO POWER COMPANY ACCOUNT 395.LABORATORY EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..20 - SQUARE NET SALVAGE PERCENT.. 1981 79,268.79,269 79,269 1982 222,869.217,297 180,956 41,913 41,913 1983 198,534.183,645 152,932 45,603 1.50 30,402 1984 411,692.360,231 299,986 111,706 44,682 1985 276,734.228,306 190,124 86,611 24,746 1986 290,948.225,485 187,775 103,174 22,928 1987 163,389.118,457 98,646 64,744 11,772 1988 430,282.290,441 241,868 188,414 28,987 1989 363,385.227 116 189,133 174 253 23,234 1990 431,209.247,945 206,479 224,730 26,439 1991 749,944.393,721 327,876 422,068 44,428 1992 254,363.120,823 100,617 153,746 10.14,642 1993 489,595.208,078 173,279 316,316 11. 50 27,506 1994 612,914.229,843 191,404 421,510 12.33,721 1995 345,423.112,263 93,488 251,936 13.18,662 1996 558,248.153,518 127,844 430,404 14 .29,683 1997 823,945.185,388 154,384 669,562 15.43,198 1998 82,667.14,467 12,048 70,619 16.280 1999 576,149.72,019 59,975 516,175 17.29,496 2000 605,950.45,446 845 568,105 18.30,708 2001 731,712.18,293 15,234 716 478 19.36,742 699,229.732,051 121,162 578,067 568,169 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT.. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 372 of 378 111-325 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 396.POWER OPERATED EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) SURVIVOR CURVE.. IOWA 14 - LO . NET SALVAGE PERCENT.. +35 1957 1960 1961 1962 1964 1965 1966 1967 1969 1973 1974 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 547. 34,825. 80. 794. 541.53 18,523. 85,574. 151.43 960. 27,759. 16,674. 13,595. 316. 121,097. 12,909. 434. 233,133. 929,87B. 471,678. 379,904. 191,159. 115,599. 140,992. 23,216. 65,215. 161,882. 202,687. 60,516. 234,478. 882,342. 110,508. 177 513. 288,438. 75,252. 352,540. 198,695. 497 850. 224,273. 284 18,644 987 1, B20 435 43,147 073 3, B92 12,863 594 971 567 51,054 317 084 91,134 353,586 173,868 135,643 65,854 38,321 44,906 072 18,923 44,499 52,514 14,696 53,024 183,929 20,931 29, B38 41,640 907 31,417 11,249 935 629,660 ALLOC. BOOK RESERVE (4 ) 291 083 861 789 091 18,706 332 687 577 292 589 246 22,134 305 11,742 39,511 153,297 75,380 58,808 28,551 16,614 19,469 066 204 19,293 22,767 371 22,989 79,742 075 12,936 18,053 862 13,621 877 307 706,536 PUT. BOOK ACCRUALS (5 ) 915 14,554 605 513 949 36,918 666 488 12,467 546 248 610 56,580 086 32,091 112,026 451,124 231,211 188,130 95,702 58,526 72,176 12,025 34,186 85,931 108,980 32,965 129,422 493,780 62,755 102,448 169,432 45,052 215,530 124,275 319,296 339,242 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-326 REM. LIFE (6 ) 10. 10. 11. 12. 12. 13. (") 9 0 0 Q. (") --cri0 '0(")=~z~ :50)0::(0) .- V) Q. 0)~ o~ 0wO,Q. ANNUAL ACCRUAL (7 ) 882 892 590 516 623 11,757 823 005 101 801 376 129 11,500 186 998 20,076 77,646 3B,154 29,815 , 544 531 10,109 616 411 10,635 12,943 759 14,175 51,922 326 870 15,558 935 17,842 724 23,530 435,313 IDAHO POWER COMPANY ACCOUNT 397.COMMUNICATION EQUIPMENT - TELEPHONE CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..15 - SQUARE NET SALVAGE PERCENT.. 19BO 10,542.10,543 10,543 19B1 21,095.21,096 21,096 1982 790.791 791 19B3 182,642.182,642 1B2, 642 1984 180,465.lBO, 466 180,466 19B5 496,926.496,926 496,926 1986 230,309.230,309 230,309 1987 226,651. 81 219,104 826 138,826 138, B26 1988 91,296.82,167 32,936 58,361 1.50 38,907 1989 151,164.125,965 50,492 100,673 2. SO 40,269 1990 292,575.224,318 89,916 202,660 903 1991 324,622.227,236 91, OB6 233,537 51,897 1992 143,465.724 157 290,273 853,193 155,126 1993 321,972.182,462 73,139 248, B33 38,282 1994 388,502.194,251 77, 864 310,638 41,418 1995 308,578.133,707 53,595 254,983 8. SO 29,998 1996 114,903.42,135 16,890 98,014 10,317 1997 558,720.167,616 67, 1B8 491,533 10.46,813 1998 389,198.90, BOO 36, 396 352,802 11.30,678 1999 324,306.54,062 21,671 302,636 12.24,211 2000 186,539.18,654 477 179,062 13.13,264 2001 487 565.16,236 508 481,057 14.33,176 469,836.662,643 163,030 306,808 751,085 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT..11. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 374 of 378 111-327 IDAHO POWER COMPANY ACCOUNT 397.COMMUNICATION EQUIPMENT - MICROWAVE CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..15-SQUARE NET SALVAGE PERCENT.. 1982 872.873 B, 873 1983 240,451.240,451 240,451 1984 131,026.131,027 131,027 1985 217 926.217,926 217 926 19B6 63,562.63,562 63,562 1987 117,222.113,319 56,997 60,226 60,226 1988 66,665.59,999 30,178 36,488 1.50 24,325 1989 153,156.127,625 64,193 88,963 35,5B5 1990 69,422.53,226 26,772 42,651 12,186 1991 257,789.880,453 442 849 814,940 181,098 1992 813,558.515,227 259,148 554,411 100,802 1993 812,554.460,474 231,608 580,946 89,376 1994 405,653.202,827 102,018 303,635 40,485 1995 676,239.293,015 147 380 528,860 62,219 1996 313,531.114,972 57,828 255,704 26,916 1997 519,844.155, 953 78,441 441,404 10.42,038 1998 007,080.234,952 118,176 888,905 11.77,296 1999 267,106.44,527 22,396 244,711 12.19,577 2000 159,406.15,941 018 151,388 13.11,214 2001 667,B68.55, 540 27,936 639,932 14 .113,099 968,939.989,B89 335,777 633,164 896,442 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT.. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 375 of 378 111-328 YEAR (1) ACCOUNT 397. IDAHO POWER COMPANY COMMUNICATION EQUIPMENT - RADIO CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK PUT. BOOK RESERVE ACCRUALS(4) (5) SURVIVOR CURVE.. 15-SQUARE NET SALVAGE PERCENT.. 0 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 104,998. 94, 114 . 94 186,107. 161,882. 43,406. 94,332. 71,385. 606. 107 851. 313,953. 279,552. 89,442. 118,366. 72,772. 59,918. 91,395. 102,238. 115,432. 960,866. 53,808. 127,433. 104,999 94,115 186,108 161,883 43,406 91,192 64,247 671 82,690 219,767 177,041 50,687 59,183 31,532 972 27,419 23,852 19,243 96,087 792 561,886 104,999 94,115 186,108 161,883 43,406 42,754 30,121 190 38,768 103,033 83,002 23,764 27,747 14,783 10,301 12,855 11,182 022 45,048 840 045,921 51,579 41,265 416 69,083 210,920 196,551 65,678 90,619 57,990 49,618 78,541 91,057 106,411 915,818 52,968 081,514 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-329 REM. LIFE ( 6) 1.50 10. 11. 12. 13. 14. ANNUAL ACCRUAL (7 ) 51,579 510 366 19,738 46,871 35,737 10,104 12,083 822 223 480 918 513 67,838 653 312,435 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 376 of 378 IDAHO POWER COMPANY ACCOUNT 397.COMMUNICATION EQUIPMENT - FIBER OPTIC CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK PUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1).(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..10 - SQUARE NET SALVAGE PERCENT.. 1994 83,142.62,357 22,321 60,821 24,328 1995 976.635 227 750 214 1996 364 126.200,269 71,688 292,438 64,986 1997 12,313.541 983 10,331 878 1998 17,548.142 199 15,349 361 2000 283,629.42,544 15,229 268,400 31,576 2001 1.22 761,737.317 488 113,647 648,090 125,343 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..16. Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 377 of 378 111-330 IDAHO POWER COMPANY ACCOUNT 398.MISCELLANEOUS EQUI PMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SURVIVOR CURVE..15-SQUARE NET SALVAGE PERCENT.. 1990 65,017.49,849 32, 846 32,171 192 1991 107 918.75,543 49,776 58,142 12,920 1992 791.64 36,599 24, 115 33,677 123 1993 154,184.87,377 57,574 96,611 14,863 1994 88,351. 73 44,176 29,108 59,244 899 1995 99,806.43,246 28,495 71,312 390 1996 461,840.169,357 111,591 350,250 36,868 1997 642,711.192,813 127 047 515,665 10.49,111 1999 65,297.10,885 172 58,125 12.650 2000 121,895.12,190 032 113,864 13 .434 864,815.722,035 475,756 389,061 158,450 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE,PCT.. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 378 of 378 111-331 YEAR (1) IDAHO POWER COMPANY ACCOUNT 316.MISCELLANEOUS POWER PLANT EQ. - SMALL TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) JIM BRIDGER PLANT SURVIVOR CURVE.. IOWA 9 - L3 NET SALVAGE PERCENT.. +25 1992 1993 1994 1995 1996 1997 1999 29,192. 23,120. 45,372. 22,235. 36,895. 16,929. 23,679. 197,424. 15,521 11,965 22,609 10,358 15,435 010 873 86,771 VALMY UNIT # 1 PLANT SURVIVOR CURVE.. IOWA 9-L3 NET SALVAGE PERCENT.. +25 1997 18,003. 215,428. 391 93,162 ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL (7) 21, 894 17,340 34,029 16,677 26,323 10,250 310 349 447 449 339 516 447 134,823 13,245 302 605 898 033 143,428 18,143 335 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..1.55 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 226 of 378 111-179 IDAHO POWER COMPANY ACCOUNT 316.MISCELLANEOUS POWER PLANT EQ. - MISC. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL (7) JIM BRIDGER PLANT SURVIVOR CURVE.. IOWA 9 - NET SALVAGE PERCENT.. +25 1992 175.688 176 794- VALMY UNIT #1 PLANT SURVIVOR CURVE..IOWA 9- NET SALVAGE PERCENT..+25 1997 14,159.026 688 931 334.714 10,864 137 618 618 COMPOS ITE REMAINING LI FE AND ANNUAL ACCRUAL RATE, PCT.. Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 227 of 378 111-180 IDAHO POWER COMPANY ACCOUNT 316.MISCELLANEOUS POWER PLANT EQ. - LARGE TRUCKS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) REM. LIFE (6 ) ANNUAL ACCRUAL (7 ) JIM BRIDGER PLANT SURVIVOR CURVE.. IOWA 17 -52. NET SALVAGE PERCENT.. +25 1992 21,497.470 10,132 991 742 21,497.470 10,132 991 742 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. Exhibit No. Case No. IPC-E-Q3- J. SPANOS, IPCo Page 228 of 378 111-181 YEAR (1 ) ACCOUNT 316. IDAHO POWER COMPANY MI SCELLANEOUS POWER PLANT EQ. - POWER OPER. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) JIM BRIDGER PLANT SURVIVOR CURVE.. IOWA 14 - LO . 5 NET SALVAGE PERCENT.. +35 1986 1987 1989 1991 1992 1993 1994 1995 1996 1998 26,989. 154,759. 160,104. 164, 914 . 00 61, B42 . 95 376,B21.92 337 431. 70 355,076. 358,443. 135,205. 131,591.02 947 49,291 46,456 42,728 15,018 B5,213 70,339 255 60,251 16,004 461,502 ALLOC. BOOK RESERVE (4 ) 10,179 56,076 52, B51 48,610 17, OB5 96,943 BO,022 76,513 6B,545 1B,207 525,031 FUT. BOOK ACCRUALS (5 ) 364 44,518 51,217 58,584 23,113 147 991 139,309 154,2B6 164 443 69,677 860,502 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-182 REM. LIFE ( 6) 10. 11.45 ANNUAL ACCRUAL (7 ) 073 235 609 958 635 16,209 14,649 15,553 15,842 6, OB5 91,848 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 229 of 378 YEAR (1 ) IDAHO POWER COMPANY STRUCTURES AND IMPROVEMENTSACCOUNT 331. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31 , 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) HAGERMAN MAINTENANCE SHOP INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2028 NET SALVAGE PERCENT.. - 2 5 1977 19B3 1984 1991 1993 1994 1995 1996 113. 742,57B. 6B7. 206. 21,965. 233,330. 119,276. 38,242. 164,400. 385,491 350 223 730 64, 924 29,596 2B4 305,397 070 761 332 51,434 23,446 563 498,667 395,058 MILNER DAM PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2067 NET SALVAGE PERCENT.. - 1992 1997 803,959. 10,264. 814,224. 137,779 887 154,547 995 138,666 155,542 NIAGARA SPRINGS HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. - 1964 1966 1970 1973 1974 1977 1982 1984 1985 1987 298. 517,088. 245. 267. 30,226. 41,362. 278. 342. 218. 98,211. 01 200 338,111 001 250 17,33B 22,24B 410 334 773 37,750 115 194,038 148 439 950 12,768 957 339 018 21,664 111-183 622, 826 2B9 997 22,125 240,229 125,650 41,240 060,443 850,402 11,836 862,23B 258 452,323 90B 645 27,833 38,935 141 340 255 101,100 REM. LIFE (6 ) 25. 25. 25. 26. 26. 26. 26. 26. 59. 60. 30. 30. 30. 31. 22 31. 30 31. 54 31. 93 32. 32. 32. ANNUAL ACCRUAL (7 ) 24,253 231 848 197 803 575 40,999 14,353 196 14,549 14,772 213 B89 234 224 166 132 130 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 230 of 378 YEAR ( 1) IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) NIAGARA SPRINGS HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. - 198B 1989 1990 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 21,445. 19,519. 49,105. 79,609. 71,008. 310,669. 10,766. 25,776. 29,380. 135,566. 179,262. 60,587. 119,114. B26,350. 83B 749 15,959 22,350 18,249 76B,489 223 614 418 16,217 15,775 287 218 317,801 498 873 159 12,826 10,473 441,027 276 64B 535 307 053 886 273 756,270 HELLS CANYON MAINTENANCE SHOP INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1956 1961 1986 1991 1993 1994 1995 1996 1997 338. 551. 057,202. 34,886. 370. 103,683. 14,173. 147,882. 32,997. 398,087. 247 547 424 995 10,562 24,055 916 26,416 941 498,774 191 507 327,780 146 18,553 249 20,373 811 384,683 111-184 22,309 20,526 52,222 B6, 686 78,287 697,310 12,182 29,573 34,191 160,151 215,025 73,849 147 620 276,669 232 682 993,723 35,463 390 111,051 15,468 164,480 436 362,925 REM. LIFE (6 ) 32. 32. 32. 32. 32. 32. 32. 32. 32. 32. 33. 33. 33. 29. 30. 32. 32. 32. 32. 32. 32. 32. ANNUAL ACCRUAL (7) 689 633 607 657 395 112,895 371 900 039 857 514 234 460 162,113 155 30,765 086 384 470 993 135 42,008 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 231 of 378 IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) RAPID RIVER HATCHERY PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..2035 NET SALVAGE PERCENT.. 1961 921.115 589 813 30. 1964 240,150.161,171 218,912 81,276 30.670 1965 47,055.180 42,351 16,469 30.539 1966 69,160.45,222 61,423 25,028 30.817 196B 14,074.94B 12,154 439 30.177 1969 100,374.62,859 85,379 40,089 30. B8 298 1970 575. 8B 355 482 238 30. 1971 097.665 903 469 31. 05 1972 166.134 31. 1974 17,744.10,179 13, B26 355 31. 30 267 1975 19,659.11,054 15,014 561 31. 38 305 1976 21,8B4.12,042 16,356 11,000 31. 46 350 1977 198.410 990 258 31. 54 135 19BO 43,311.21,553 29,275 24, B64 31.782 1981 56, 504 .27,306 37,OB9 33,542 31.053 1982 550.474 077 5, B61 31. 93 184 1983 33,795.15,301 20, 7B3 21,461 32.670 1984 28,045.12,249 16,637 18,420 32.574 1985 65,424.495 345 44,436 32.382 1987 18,437.087 626 13,421 32.416 1988 31,739.11,601 15,757 23,917 32.739 1989 404.831 129 877 32. 1990 66,523.21,620 29,366 53,789 32.655 1991 300.395 537 088 32. 1992 38,069.10,688 517 33,070 32.013 1993 33,772 .679 11, 7B8 30,427 32.931 1994 89,693.20,820 28,279 83,B38 32.560 1995 170,076.35,121 703 164,893 32.027 1996 43,912.860 10,676 44,214 32.346 1997 946.263 11,223 57,460 32.746 1999 75,578.651 034 85,439 33.588 2000 999.542 736 11,763 33.356 419,151.43 600,835 816,090 957,849 29,756 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 232 of 378 111-185 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) AMERICAN FALLS PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR. .2055 NET SALVAGE PERCENT.. 1924 22,337.17,538 19,143 779 35.248 1927 188.092 741 744 36.104 192B 642.027 212 091 36. 1929 506.386 421 212 36. 1937 980.710 775 450 38. 1938 49.38. 1940 121. 60 39. 1941 288.906 9B9 622 39. 1943 32.39. 1950 430.280 306 232 41.35 1952 538.618 766 408 41. 79 1954 540.337 368 307 42. 1956 9, 941 . 64 061 616 811 42.136 1957 943.376 593 336 42. 1960 91.43. 1968 495.765 835 034 45. 1969 416.209 228 293 45. 1970 696.787 134 487 45.120 1971 117 . 97 45. 1972 15,541. 72 338 009 11,418 46.248 1978 11,236,564.552,213 96B,733 076,973 47.192,268 1979 74,549.29,289 31,969 61,218 47.291 1982 3, B44. 73 362 487 319 47. 19B4 14,598.768 204 13,044 48.270 1986 B7,517.26,036 2B, 418 80,978 48.661 19B7 369.104 114 347 48. 1989 14,997.757 101 14,646 49.297 1990 50,652.11,846 12,930 50,385 49.019 1991 555.554 605 590 49. 1993 919.430 561 338 49.167 1995 88,999.12,682 13,842 407 50.937 1997 47,081.04 796 235 53,616 50.060 1998 55,339.455 862 64,313 50.268 1999 33,194.942 120 39,373 50.774 2000 18,483.661 721 22,384 51.439 11,816,568.707,57B 138,314 632,393 203,634 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 233 of 378 111-186 IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) BROWNLEE PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..7-2035 NET SALVAGE PERCENT.. 1960 494,444.855,727 010 313 857 743 30.94,816 1962 308.389 645 991 30.165 1963 272.256 427 414 30.112 1964 188.127 132 104 30. 1965 132.30. 1967 724.111 156 000 30. 1969 296.185 192 178 30. 1970 322.199 207 197 31. 03 1971 705.033 074 058 31.11 1972 245.146 152 155 31. 20 1973 977.16,349 004 17,968 31.28 574 1976 18,472.10,151 10,558 12,533 31. 53 397 1978 327.171 17B 231 31. 69 19BO 15,B26,006.B65,525 B, 180,874 11,601 635 31. 85 364,259 19B2 501. 05 106 190 436 32.107 19B3 56,078.25,354 26,371 43,727 32.363 1984 20,368.883 239 16,222 32.505 19B5 573.241 251 466 32. 19B6 179.474 493 981 32. 19B7 546.210 218 465 32. 19B9 95,012.32,767 081 84,685 32.605 1990 152,060.49,344 51,322 138,754 32.260 1991 87,913.26,616 27,683 82,209 32.519 1992 105,545.29,579 30,765 101 166 32.094 1993 39,777.10,213 10,622 39,100 32.194 1994 714,214.789,698 861,453 781,315 32.237,091 1995 81,339.16,736 407 84,268 32.563 1996 167,840.29,981 31,183 17B,618 32.423 1997 133,101. 71 19,932 20,731 145,646 32.415 2001 32,438.600 624 39, 924 33.203 30,079,918.13,804,191 14,357 637 23,242,262 726,818 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 234 of 378 111-187 YEAR (1) IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 1950 1953 1955 1956 1957 1961 1965 1967 1968 1971 1972 1973 1976 1978 1979 1981 1982 1983 1984 1990 1991 1993 1994 1995 1996 1997 2001 282,666. 550. 18,407. 042. 1B3 . 337. 208. 18,184. 540. 4, 147 . 85 123. 443. 622. 187. 734. 505. 23,109. 16,582. 832. 306. 760. 483. 740. 19,394. 43,320. B4 56,024. 27,407. 647,B50. 221,575 422 13,884 771 136 666 142 12,063 008 592 078 629 731 389 765 11,234 802 098 444 783 400 18,969 209 171 894 541 340,472 226,437 431 14,189 854 139 703 145 12,32B 030 649 124 687 769 398 869 11,480 973 276 454 2, B44 409 19,384 301 350 089 553 347,943 CASCADE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 1-2061 NET SALVAGE PERCENT.. - 1983 6, 964, 936.224,426 348,B77 111-188 126,896 257 821 449 219 115 10,403 896 536 181 091 215 521 013 406 12,755 14,015 lBO 107 446 77,792 19,942 45,801 60,942 33,707 461,873 357,293 REM. LIFE ( 6) 27. 27. 2B . 28. 2B . 28. 28. 29. 29. 29. 29. 29. 29. 29. 29. 30. 30. 30. 30. 30. 30. 30. 30. 30. 30. 30. 31.11 52. ANNUAL ACCRUAL (7 ) 593 314 359 104 234 578 423 464 265 526 646 482 970 083 15,559 121,137 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 235 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) CASCADE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 1-2061 NET SALVAGE PERCENT.. -25 1984 1985 1986 1987 1991 1993 1994 1995 1996 1997 173,999. 31,836. 22,887. 674. 16,620. 74,929. 11,293. 33,224. 14,304. 11,447. 364,153. 53,222 296 363 283 339 12,541 690 365 613 072 320,210 56,200 816 719 411 526 13,242 785 609 703 132 450 020 CLEAR LAKE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2017 NET SALVAGE PERCENT.. - 1937 1939 1940 1941 1960 1964 1967 1983 1986 1987 1989 1990 1993 1996 1997 33,539. 836. 125. 36. 230. 001.60 13,539. 71,256. 400. 055. 15,582. 15,224. 18,324. 767. 356. 193,278. 33,581 828 125 210 886 11,683 48,562 504 245 716 128 132 875 634 130,145 40,765 219 152 255 076 14,182 58,951 826 511 10,580 867 872 490 197 157,987 111-189 FUT. BOOK ACCRUALS (5) 161,299 29,980 21,890 432 17,250 80,420 12,332 36, 922 16,178 13,178 755,174 159 176 743 30,120 175 059 898 164 13,034 469 499 83,612 REM. LIFE ( 6) 52. 52. 53. 53. 54. 54. 54. 55. 55. 55. 14. 14. 14. 14. 14. 14. 15. 15. 15. 15. 15. 15. 15. 15. 15. ANNUAL ACCRUAL (7 ) 060 566 412 158 318 471 225 670 293 238 128,548 183 971 579 596 846 484 550 455 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 236 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) HELLS CANYON PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7 - 2035 NET SALVAGE PERCENT.. - 1967 1969 1970 1975 1979 1985 1987 1988 1990 1991 1993 1994 1995 1996 1997 1998 2000 214,238. 158. 427. 464. 382. 158. 662. 21,020. 29,246. 35,996. 26,254. 42,900. 122,200. 46,587. 39,524. 90,758. 12,792. 698,773. 782,273 976 263 384 706 708 670 491 10,898 741 953 25,143 322 919 10,868 692 886,073 549,227 387 185 972 496 603 385 664 651 733 988 653 843 155 630 486 622,104 LOWER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 1919 1922 1929 1941 1945 1946 1948 1949 1950 1951 1952 36,025. 013 . 220. 74. 45. 316. 312,274. 634. 704. 014. 12,791. 89 32,666 502 193 255 248,141 290 120 568 882 27,284 760 161 213 207 254 077 771 310 254 111-190 968,571 562 349 109 232 152 475 20,890 29, 894 37,345 28,085 46,637 135,097 52,391 45,251 105,818 15,504 501,362 17,748 507 115 183 183,089 966 610 208 736 REM. LIFE (6 ) 30. 30. 31. 03 31.45 31. 77 32. 32. 32. 32. 32. 32. 32. 32. 32. 32. 33. 33. 24. 25. 25. 26. 27. 27. 27. 27. 27. 27. 27. ANNUAL ACCRUAL (7 ) 31,478 293 644 918 144 857 421 109 590 372 203 468 47,702 718 100 667 278 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 237 of 378 YEAR (1 ) ACCOUNT 331. IDAHO POWER COMPANY STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) LOWER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 2 5 1954 1955 1956 1958 1961 1965 1966 1968 1969 1970 1971 1972 1974 1980 1982 1984 1985 1989 1991 1993 1994 1997 1998 975. 208. 195. 953. 799. 61. 392. 629. 92. 946. 864. 591. 177. 832 . 558. 711. 58 525. 886. 101,820. 5, 944 . 45,197. 14,389. 16,139. 601,009. 502 157 894 700 570 264 412 601 164 363 882 945 647 048 229 766 32,341 603 11,028 284 042 254 131 747 585 476 220 344 502 148 303 572 789 881 546 191 475 27,013 339 211 908 705 374,260 312,592 LOWER SALMON PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 1919 1927 1929 1930 1935 657. 036. 33. 71. 257. 223 915 219 385 950 227 111-191 215 129 747 607 523 270 442 681 183 436 400 502 068 843 465 634 100,263 091 286 16,079 18,470 438,670 437 346 REM. LIFE (6 ) 27. 28. 28. 28. 28. 28. 28. 29. 29. 29. 29. 29. 29. 29. 30. 30. 30. 30. 30. 30. 30. 30. 30. 24. 25. 25. 25. 26. ANNUAL ACCRUAL ( 7) 245 268 193 152 272 198 535 520 596 15,218 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 238 of 378 IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) LOWER SALMON PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..2033 NET SALVAGE PERCENT.. 1936 99.26. 1937 594.503 522 221 26. 1940 63.26. 1941 374.311 323 146 26. 1943 27. 1944 520.424 440 210 27. 1946 407.328 341 169 27. 1947 65.27. 1949 270,179.213,273 221,450 116,275 27.222 1951 265.320 447 885 27. 1952 275.213 221 123 27. 1953 126.101 27. 1954 393 .300 312 180 27. 1957 626.947 022 261 28. 1958 260.332 536 540 28.125 1959 252.183 190 125 28. 1964 163.181 265 689 28. 1965 471.37 002 040 799 28. 1966 018.357 409 115 28. 1967 31,499.20,896 21,697 17,677 29.609 1969 84.29. 1970 201. 88 128 133 119 29. 1971 371. 45 481 729 235 29.213 1978 289.959 111 001 29.168 1982 408.629 730 030 30.134 1983 11,476.400 607 739 30.290 1984 13,406.088 321 10,437 30.345 1985 148, 902 .65,089 67,584 118,544 30.915 1988 493.188 195 422 30. 1989 277.353 482 114 30.266 1990 195.106 187 558 30.182 1991 12,982.124 282 11,946 30.390 1992 21,904.451 698 20,683 30.674 1993 96,557.26,046 27,045 93,651 30.046 1994 72,819.768 18,449 72,575 30.356 1995 23,464.092 287 24, 044 30.779 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 239 of 378 111-192 YEAR (1 ) IDAHO POWER COMPANY STRUCTURES AND IMPROVEMENTSACCOUNT 331. 00 CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) LOWER SALMON PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 1996 1997 1998 27,437. 28,925. 10,742. 839,658. 175 592 359 374 768 411 423,389 439,620 MILNER PLANT INTERIM SURVIVOR CURVE.. IOWA 100 -51 PROBABLE RETIREMENT YEAR.. 11-2068 NET SALVAGE PERCENT.. - 1992 1994 1995 1996 401,090. 71,898. 37,485. 659. 513,134. 588,784 823 489 273 853,717 11,461 237 319 603,369 870,734 OXBOW HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1961 1962 1964 1965 1966 1971 1976 1980 1985 1986 1987 1988 1989 271,416. 4, 910 . 21,190. 69,872 . 167 562. 63. 1, 11 7 . 84 287. 269. 13,936. 20,336. 553. 690. 188,397 370 14,206 46,255 109,460 614 616 952 602 804 932 307 218,118 902 16,447 53,552 126,728 711 344 102 486 035 079 671 111-193 28,923 31,389 12,017 609,951 897,646 78,412 41,620 005 10,020,683 121,152 236 10,041 33,788 82,725 686 265 734 10,934 16,385 113 692 REM. LIFE (6 ) 30. 30. 30. 60. 60. 61. 61. 30 30. 30. 30. 30. 30. 31.11 31. 53 31. 85 32. 32. 32. 32. 32. ANNUAL ACCRUAL (7) 936 015 388 20,435 164,249 290 682 166,270 006 329 105 696 197 339 506 175 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 240 of 378 YEAR ( 1) IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) OXBOW HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. -25 1990 1991 1992 1993 1994 1995 1996 1998 1999 2001 509. 149,302. 66,598. 55,284. 222,716. 173. 12,086. 34,848. 791. 20 281,689. 431,204. 165 45,201 18,664 14 , 194 51,670 447 159 173 298 211 527,735 191 52,332 21,608 16,433 59,822 518 499 831 503 033 610,989 OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1959 1960 1961 1962 1965 1966 1967 1968 1970 1971 1972 1974 1975 1976 1978 1980 1981 1983 13,383. 10,358. 115,452. 105. 054. 134. 423. 424. 698. 17,477. 129,436. 705. 165,154. 11,155. 817. 187. 31,582. 76,209. 489 269 244 889 563 11,290 138 986 662 10,585 77,031 696 92,713 130 429 572 15,243 34,456 197 748 772,413 633 374 703 910 085 913 50,310 761 60,553 004 280 333 955 22,504 111-194 445 134,296 61,640 52,673 218,574 199 12,609 38,729 16,986 346,079 178,016 10,533 200 871,903 498 13,944 111 327 870 288 14,933 111,485 121 145,890 941 742 652 29,524 72,758 REM. LIFE ( 6) 32. 32. 32. 32. 32. 32. 32. 33. 33. 33. 30. 30. 30. 30. 30. 30. 30. 30. 31. 31.11 31. 20 31. 37 31. 45 31. 53 31. 69 31. 85 31. 93 32. ANNUAL ACCRUAL (7) 114 885 608 660 383 172 513 10,430 36,415 351 272 161,108 214 456 173 255 480 573 131 639 315 209 925 268 Exhibit No. Case No. IPC-E-Q3- J. SPANOS, IPCo Page 241 of 378 YEAR (1 ) IDAHO POWER COMPANY STRUCTURES AND IMPROVEMENTSACCOUNT 331. 00 CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 100-Sl PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 90,619. 349,583. 027. 39,206. 15,935. 819,116. 345,444. 141,437. 23,097. 20,750. 110,790. 136. 594,908. 39,521 146,607 619 15,045 814 627,368 112,097 42,820 473 328 25,703 674 25,812 95,752 1, 057 826 797 409,745 73,213 966 228 480 16,787 093 563,298 633,489 OXBOW COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 25 1961 1965 1978 88,348. 043. 15,560. 111,952. 61,325 325 158 91,774 969 12,208 74,808 111,951 PAHSIMERIO ACCUM. PONDS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. - 1981 1982 1989 1990 1991 60,819. 36,186. 470. 89,331.19 17,204. 29,391 16,953 237 29,033 222 48,716 28,100 708 48,123 656 111-195 FUT. BOOK ACCRUALS (5 ) 87,462 341,228 978 39,182 16,122 864,150 358,592 148,831 24,644 22,458 121,701 078 360,146 18,661 085 243 27,989 27,308 17,133 381 63,541 12,850 REM. LIFE (6 ) 32. 32. 32. 32. 32. 32. 32. 32. 32. 32. 32. 32. 30. 30. 31. 69 31. 86 31. 32. 32. 32. ANNUAL ACCRUAL (7 ) 720 10,587 123 210 497 57,341 11,010 560 754 686 708 276 268,942 617 229 914 857 537 135 955 395 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 242 of 378 YEAR (1) ACCOUNT 331. 00 IDAHO POWER COMPANY STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) PAHSIMERIO ACCUM. PONDS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 6-2035 NET SALVAGE PERCENT.. - 1992 1993 1995 1999 2000 23, i12 . 104. 191,578. 123,294. 28,611.20 581,712. 489 312 39,561 10,850 552 142,600 10,756 175 65,572 17,984 572 236,362 PAHSIMERIO TRAPPING PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 6-2035 NET SALVAGE PERCENT.. - 1969 1970 1971 197:, 1976 1977 1979 1981 1982 1984 1985 1987 1989 1991 1992 1993 1994 1995 1996 1997 246,093. 484. 27,554. 10,520. 467. 704. 251. 45 115,968. 18,860. 796. 62,023. 807. 255. 10,345. 34,560. 51,787. 283,237. 20,194. 12,849. 38,129. 943,891. 154 116 915 16,705 915 257 993 129 56,042 836 222 26,065 310 780 140 703 13,309 65,747 170 300 734 377,388 201,998 199 21,895 753 337 612 169 73,454 11,581 602 34,163 406 022 116 12 , 718 17,444 86,173 466 015 515 494,638 111-196 FUT. BOOK ACCRUALS (5) 18,134 206 173,901 136,134 33,192 490,780 105,618 657 12,548 397 248 019 145 71,506 11,994 894 43,366 603 797 816 30,483 290 267 874 19,777 13,047 40,147 685,226 REM. LIFE (6 ) 32. 32. 32. 33. 33. 30. 30. 31. 05 31. 38 31. 31. 54 31. 31. 86 31. 93 32. 32. 32. 32. 32. 32. 32. 32. 32. 32. 32. ANNUAL ACCRUAL (7 ) 556 129 302 124 004 14,994 420 404 172 244 376 349 271 934 447 179 603 397 220 21,247 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 243 of 378 IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..2031 NET SALVAGE PERCENT..-25 1921 212,090.193,983 175,425 89,688 23.780 1924 14.24. 1925 23.24. 1926 235.212 192 102 24. 1927 283.840 473 881 24. 1928 229.672 225 312 24. 1929 48.24. 1937 265.229 207 125 . 25. 1940 66.25. 1941 279.081 978 621 25. 1942 25. 1945 420.348 315 211 25. 1953 670.526 476 362 26. 1954 10,260.985 221 604 26.212 1956 331.00 785 614 300 26. 1957 540.726 178 247 26.159 1958 415.313 283 237 26. 1960 082.016 727 377 26. 1961 100.26. 1964 160.113 102 27. 1965 620.834 659 616 27. 1966 686.931 555 553 27.130 1967 93.27. 1971 179.760 687 787 27. 1972 75.27. 1973 11,852.383 677 138 27.293 1974 344.104 616 814 27.209 1980 49,172.26,301 23,785 37,681 28.338 1981 459.759 686 139 28. 1983 919.427 290 359 28. 1986 570,974.249,587 225,709 488,009 28.117 1987 291. 01 122 110 254 28. 1988 247.220 28. 1990 16,537.885 322 15,350 28.534 1991 56,438.18,787 16,990 53,558 28.862 1993 10,910.095 799 10,840 28.376 Exhibit No. Case No. IPC-E-Q3- J. SPANOS, IPCo Page 244 of 378 111-197 YEAR (1) IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 5-2031 NET SALVAGE PERCENT.. - 1995 1997 1999 2000 30,332. 79,109. 19,782. 20,477. 138,032. 942 13,271 956 254 572,651 278 12,001 769 134 517,867 STRIKE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 3-2032 NET SALVAGE PERCENT.. -25 1950 1952 1954 1956 1957 1958 1964 1967 1969 1971 1973 1980 1982 1983 1985 1988 1989 1991 1992 1993 1994 1995 1996 1997 31.23 840,068. 030. 840. 050. 818. 616. 346. 206. 295. 091. 07 418. 43,719. 207. 719. 43,169. 037. 60,401. 44 328. 22,105. 18,568. 252,504. 258,322. 27,856. 440,084 794 912 541 609 533 583 135 004 973 435 21,723 062 322 16,879 384 19,714 309 134 670 56,529 50,341 555 165,349 643 356 247 493 050 281 109 240 024 589 579 859 261 13,659 311 15,953 059 964 779 45,744 40,737 686 111-198 31,637 86,885 22,959 24,462 904,672 134,737 645 445 316 530 471 653 149 629 090 934 071 900 639 40,303 986 59,549 352 22,668 19,431 269,886 282 166 31,134 REM. LIFE (6 ) 28. 29. 29. 29. 26. 26. 27. 27. 27. 27. 27. 28. 28. 28. 28. 28. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. ANNUAL ACCRUAL (7) 093 993 789 839 32,338 42,168 163 214 240 277 371 015 147 765 654 075 475 044 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 245 of 378 YEAR (1 ) IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) STRIKE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 3-2032 NET SALVAGE PERCENT.. -25 1998 1999 48,178. 587. 666,521.67 299 633 654,lB2 098 512 338,602 SWAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2040 NET SALVAGE PERCENT.. -25 1928 1929 1931 1936 1937 1938 1939 1941 1946 1947 1953 1956 1964 1965 1986 1990 1991 1992 1993 1994 1995 1996 1997 94,110. 159. 303. 879. 69. 054. 97. 244. 98. 104. 782. 197. 92. 259. 26,790. 14,050. 71,763. 542,396. 11,929. 23,225,281.24 16,680. 626. 098,717. 25,118,6B9. 78,476 133 249 506 835 191 269 137 409 859 138 19,663 137 362 756 836,665 082 377 146,816 246,266 55,969 178 074 596 136 905 005 031 951 14, 024 97,966 966 449,471 19B 982 104,70B 741,59B 111-199 55,125 723 994,551 61,669 105 201 275 722 170 323 149 820 26,458 14,612 75,681 580,030 12,946 25,582,131 18,652 801 268,689 656,765 REM. LIFE (6) 29. 29. 29. 29. 30. 30. B3 30. 31. 09 31. 22 31.4B 32. 32. 32. 33. 34. 34. 36. 37. 37. 37. 37. 37. 37. 37. 37. ANNUAL ACCRUAL (7 ) 845 258 71,166 074 722 395 039 15,596 347 684,747 498 261 33,760 740,626 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 246 of 378 IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) TWIN FALLS PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..12-2040 NET SALVAGE PERCENT..-25 1938 149,682.118,137 106,974 80,129 31. 39 553 1940 348.052 953 732 31. 66 1941 447. B2 347 314 246 31. 1942 310.320 006 382 31. 92 1944 20.32 . 1945 275.208 188 157 32. 1946 584.438 397 333 32. 1950 837.609 551 496 32. 1953 799.110 722 527 33.106 1954 804.268 148 108 33. 1957 65.33. 1960 529.330 110 302 34. 1962 91.34. 1963 195.125 113 132 34. 1965 364.466 327 629 34. 1966 355.495 070 124 34.147 1968 7B. 73 35. 1969 452.847 767 049 35. 1970 343.917 736 444 35. 1971 481.52 961 776 576 35. 1977 300.139 031 845 36. 1981 15,100.6, 67B 047 12, B29 36.351 1982 32,104.13,733 12,435 27,695 36.755 1983 34,075.14,065 12,736 29,858 36.812 1984 46,415.18,450 16,707 41,312 36.120 1985 18,097.902 250 16,372 36.443 1987 27,573.585 679 25,788 37.694 1990 B68.545 494 842 37. 1991 197,908.53,782 4B, 700 198,686 37.291 1993 778.094 991 982 37.132 1996 549.508 365 10,572 37.278 1997 41, 917 . 18 528 006 47,390 38.245 618,759.275,804 249,743 523,706 14,491 Exhibit No. Case No. IPC-O3- J. SPANOS, IPCo Page 247 of 378 111-200 YEAR (1) IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) TWIN FALLS (NEW) PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. - 1995 10,182,682.858,340 THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. - 1919 1921 1922 1926 1928 1930 1936 1938 1939 1940 1941 1947 1952 1954 1955 1958 1960 1966 1967 1968 1970 1971 19B2 1984 19B5 1989 1990 1991 1992 14,186. 293. 368. 829. 411. 136. 13. 417. 492. 32. 613. 236. 887. 375. 319. 84. 217. 75. B2 24,095. 92. 382. 413. 5, 544 . 22,715. 781.19 31,329. 167. 13,183. 289. 16,123 103,573 551 066 464 153 464 547 787 259 207 404 709 6B2 24,710 411 417 006 19,876 391 24,472 936 616 095 111-201 380,429 14,234 91,436 369 824 410 135 410 483 578 229 714 357 040 664 21,814 011 251 419 17,547 111 21,604 123 489 498 11,347 924 500 22,681 342 463 104 112 133 439 145 112 609 608 305 217 516 512 10,848 365 557 336 990 614 REM. LIFE ( 6) 37. ANNUAL ACCRUAL (7 ) 299,497 491 177 156 219 354 124 164 337 454 183 347 713 068 617 Exhibit No. Case No.IPC-O3- J. SPANOS, IPCo Page 248 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4) THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. - 1993 1994 1995 1996 1997 29,116. 387. 18,107. 662. 364. 327,624. 19,337 992 10,516 34B 516 071 524 283 253 221 294,941 260,378 UPPER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 1948 1954 1956 1965 1971 1974 1981 1986 1988 1989 1990 1991 1993 308,348. 100. 168. 191. 01 420. 824. 386. 11,834. B2 260. 163. 792. 046. 950. 357 486. 245,022 126 130 762 673 695 963 1, B66 988 603 414 230,867 119 122 602 576 655 677 758 816 510 275 264,417 249,142 UPPER SALMON A PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 1937 1938 412,582. 478. 348,838 244 304,545 086 111-202 FUT. BOOK ACCRUALS (5) 19,324 460 13,351 13, B26 4B4 149,150 154,569 117 923 954 078 10,117 232 697 174 798 913 197 717 211,lB3 762 REM. LIFE ( 6) 27. 27. 28. 28. 29. 29. 30. 30. 30. 30. 30. 30. 30. 26. 26. ANNUAL ACCRUAL ( 7) 580 595 783 846 599 20,139 629 100 333 154 267 157 290 049 975 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 249 of 378 IDAHO POWER COMPANY ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) UPPER SALMON A PLANT INTERIM SURVIVOR CURVE..IOWA 1O0- PROBABLE RETIREMENT YEAR. .2033 NET SALVAGE PERCENT.. 1939 276.232 203 143 26. 1940 564.802 319 387 26. 1941 105.26. 1945 063.481 166 663 27. 1946 267.020 890 694 27. 1948 24,767.19,681 17,182 13,777 27.502 1949 180.143 125 101 27. 1951 560.993 740 460 27. 1952 13,004.10,046 770 486 27.269 1954 574.958 709 509 27. 1955 245.185 162 145 28. 1957 812.344 173 093 28. 1958 473.347 303 288 28. 1961 198.141 123 125 28. 1964 418.289 252 272 28. 1965 228.155 135 150 28. 1971 340.212 185 240 29. 1972 486.986 480 628 29.158 1973 958.579 505 694 29. 1978 13,712.448 502 10,638 29.357 1981 417.219 683 839 30.228 1982 617.675 082 940 30.264 1983 62,246.29,287 25,569 52,239 30.733 1984 49,087.22,292 19,462 41,897 30.386 1985 34,226.14,961 13,062 29,722 30.982 1986 505.890 650 982 30.131 1987 166.268 107 851 30. 1988 585.223 195 537 30. 1989 28,908.10,447 121 27,014 30.885 1990 20,877.096 195 19,902 30.651 1991 51,605.16,391 14,310 50,196 30.638 1993 841. 23 15,603 13,622 58,680 30.908 1994 29,549.210 294 30,643 30.995 1996 229.609 532 505 30.113 1997 144.658 574 607 30.149 859,310.543,041 474,090 600,047 20,862 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-203 Page 250 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 331.STRUCTURES AND IMPROVEMENTS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) UPPER SALMON B PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 1947 1949 1950 1956 1959 1967 1972 1982 1984 1987 1990 1993 1994 1995 1996 65,075. 20,783. 23. 541.99 19,537. 157. 691.28 22,264. 600. 220. 850. 629. 476. 13,215. 497. 230,566. 52,052 16,406 649 14,211 768 112 10,823 452 690 15,243 058 580 868 414 129,345 51,784 16,322 635 14,138 764 091 10,767 434 681 15,165 047 572 853 407 128,679 UPPER SALMON COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 100 - S 1 PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 1984 1985 1994 166,721. 143,430. 266. 313,418. 126,853,320. 75,712 62,697 797 139,206 45,308,452 58,756 48,656 619 108,031 29,560 658 792 10,284 683 273 17,064 067 594 40,898 490 524 13,667 964 159,529 149,645 130,632 464 283,741 41,740,582 116,826,063 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-204 REM. LIFE (6) 27. 27. 27. 28. 28. 29. 29. 30. 30. 30. 30. 30. 30. 30. 30. 30. 30. 30. 36. ANNUAL ACCRUAL (7) 080 351 362 145 567 201 118 337 244 212 443 258 406 952 314 112 378 182,528 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 251 of 378 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS - RELOCATION CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1960 639,663.903,309 746,315 HELLS CANYON PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 2 0 1960 940,788.642,822 363,963 OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1960 56,309.38,475 23,346 OXBOW COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 85 - S4 PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1961 1964 1965 1979 520,822. 373,757. 257. 30,082. 927,919. 024,730 241,208 072 14,515 854,945 201,243 729 12,110 282,525 070,027 BROWNLEE COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 2 0 1960 895,824. 19,460,506. 395,059 382,825 FUT. BOOK ACCRUALS (5 ) REM. LIFE (6 ) ANNUAL ACCRUAL (7) 13,262,190 586,476 621,281 31. 37 211,070 764,984 31. 37 24,386 44,225 31. 37 410 970,042 247 266 180 23,988 31. 32. 32 . 33. 30,688 674 717 243,476 39, 146 092,165 31. 37 162,326 13,766,131 438,338 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 31. Exhibit No. Case No. IPC-03- 111-205 J. SPANOS, IPCo1"'\_-- "I:" ~4' ')""70 YEAR (1) IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) MILNER DAM PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETI REMENT YEAR.. 6 - 2 067 NET SALVAGE PERCENT.. - 1992 614,874.96,289 119,713 AMERICAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 85 - PROBABLE RETIREMENT YEAR.. 2-2055 NET SALVAGE PERCENT.. - 1978 242,904.617,056 114,476 BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 85 - PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1959 1960 1961 1962 1963 1966 1980 19B3 19B4 1992 655. 39,084,982. 19,112. 649. 41,189. 1, B82 . 13,170,481.89 119,689. 363. 655. 52,447 661.01 454 26,705,987 12, 878 431 26,977 179 179,590 51,074 972 761 32,981,303 359 21,115,949 10,182 341 21,330 932 B86,093 40,383 769 392 26,077,730 BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA B5-S4 PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. -20 1950 1952 1961 1964 168,536. 244. 987. 944. 648,233 188 681 602 126,404 171 61B 177 111-206 FUT. BOOK ACCRUALS (5) 618,137 977 009 428 25,786,030 12,753 438 28,097 . 327 10,918,4B5 103,244 067 594 36,B59,463 475,839 122 567 157 REM. LIFE (6) 63. 50. 31. 31. 37 31. 61 31. B3 32. 32. 33. 33. 33. 33. 5B 26. 27. 29. 30. ANNUAL ACCRUAL (7 ) 767 58,951 B21,996 403 877 326,022 079 196 152,704 129,841 137 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 253 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA 85 - PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 1967 1972 1991 1995 1997 lB9. 579. 238,329. 077. 27B. 754 090 71,642 250 343 428,167.729,783 CASCADE PLANT INTERIM SURVIVOR CURVE.. IOWA 85-S4 PROBABLE RETIREMENT YEAR. . 1-2061 NET SALVAGE PERCENT.. - 19B3 19B5 143,493. 137. 935,126 578 CLEAR LAKE PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR. . 6 - 2 017 NET SALVAGE PERCENT.. - 1917 1937 1940 19B5 1990 1991 2000 145,630.935,704 60,439. 26,614. 165. 20,972. 433,043. 10,137. 33,611. 52 64,078 26,323 161 12,976 221,320 912 557 584,984.333,327 6B4 897 65,023 135 311 200,420 100,503 680 101,183 67, B51 , B73 170 13,740 234,354. 201 767 352,956 111-207 FUT. BOOK ACCRUALS (5) 743 399 220,973 159 424 713,3B3 671,6B9 1,.885 673,574 676 064 11,428 285,29B 965 36,567 349,026 REM. LIFE (6 ) 30. 31.13 31.42 31.42 31.42 56. 56. 13 . 13 . 15. 15. 15. 15. ANNUAL ACCRUAL (7 ) 033 196 137,408 47,590 47,623 479 303 737 1B,406 449 359 22,735 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 254 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) HELLS CANYON PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1967 1969 1971 1989 51,505,539. 197. 610. 60,816. 51,571,163. 31,743,894 503 351 19,799 31,766,547 18,790,605 482 208 11,719 18,804,014 LOWER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. -20 1948 1952 1954 1957 1958 1959 1963 1965 1980 1982 1985 1987 1991 1997 2000 327,140. 16,690. 11,744. 488. 285. 27,674. 646. 42,271. 34 574,026. 10,714. 014. 738. 219. 38,665. 12,216. 078,537. 069,092 12,854 838 355 205 19,597 435 27,620 280,148 928 486 175 268 814 668 436,483 960,893 11,553 944 319 184 614 391 24,825 251,794 429 234 955 140 226 600 291,101 LOWER SALMON PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 1919 90,169.92,059 81,331 111-208 43,016,043 556 524 61,260 43,081,383 631,676 475 149 268 159 15,596 385 25,901 437,038 429 983 932 923 41,172 14,059 203,145 26,872 REM. LIFE (6 ) 32. 32. 33. 33. 25. 27. 28. 29. 29. 29. 30. 30. 31. 36 31. 38 31. 31. 31. 42 31. 42 31. 42 12. ANNUAL ACCRUAL (7 ) 316,683 108 825 318,632 24,323 308 218 529 848 13,936 269 159 157 125 310 447 42,656 123 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 255 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) LOWER SALMON PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 5 - 2 0 3 3 NET SALVAGE PERCENT.. - 1935 1942 1944 1949 1951 1954 1961 1972 1984 1985 1989 1992 1995 149. 481.53 11,749. 303,615. 592. 716. 836. 896. 236. 33,752. 19,438. 752,157. 227 782. 458,575. 712 986 875 225,284 462 539 577 275 249 13,953 643 209,581 46,850 618,045 163 638 724 732,883 408 476 510 010 987 12,327 869 185,157 41,390 079,873 MILNER PLANT INTERIM SURVIVOR CURVE.. IOWA 85 - S4 PROBABLE RETIREMENT YEAR.. 11-2068 NET SALVAGE PERCENT.. - 2 0 1992 1996 16,500,354. 26,579. 16,526,934. 548,315 478 550,793 207,064 119 210,183 OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1961 1962 1966 1967 1979 28,288,954. 880. 218. 484. 470,840. 19,061,097 250 520 531 709,710 12,334,442 809 925 991 459,253 111-209 FUT. BOOK ACCRUALS (5) 016 540 375 631,456 304 384 493 666 297 28,176 17,458 717,432 231,949 670,418 16,593,362 28,777 16,622,139 21,612,303 448 737 991 305,755 REM. LIFE (6) 19. 23. 24. 26. 27. 28. 29. 31. 31.40 31.40 31. 31. 31. 42 64. 65. 31. 61 31. 83 32. 32. 33. ANNUAL ACCRUAL (7 ) 102 222 99,752 137 897 556 22,834 382 134 198 257,981 441 258,422 683,717 176 39,024 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 256 of 378 YEAR (1 ) ACCOUNT 332. IDAHO POWER COMPANY RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1981 1990 1991 1994 1997 2000 2001 88,610. 879. 11,496. 815. 112,688. 110,217. 196. 30,109,281.45 40,364 269 288 274 15, 984 661 145 19,845,093 OXBOW COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7 - 2035 NET SALVAGE PERCENT.. - 1990 871.023 SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 85-S4 PROBABLE RETIREMENT YEAR.. 5 - 2031 NET SALVAGE PERCENT.. - 1919 1921 1922 1927 1930 1936 1937 1946 1955 1966 1991 1992 1998 70,847. 346,581. 49. 45,765. 137. 155. 79. 393. 492. 614. 985. 294. 512,401.48 72,426 350,560 44,665 131 142 298 326 719 582 757 476,727 26,120 174 128 824 10,343 663 12,841,766 035 67,208 325,304 41,447 122 132 277 302 523 540 414 442,381 111-210 80,212 881 11,668 154 124,883 128,598 741 23,289,371 811 17,809 90, 594 13,472 195 289 814 843 40,339 172,501 REM. LIFE (6 ) 33. 33. 33. 33. 33. 33. 33. 33. 12. 13 . 13. 15. 17. 19. 20. 24. 27. 28. 29. 29. 29. ANNUAL ACCRUAL (7) 394 348 183 719 830 290 733,813 262 418 806 856 266 371 10,805 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 257 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) STRIKE PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 3-2032 NET SALVAGE PERCENT.. - 2 1952 1953 1955 1956 1961 1964 1968 1980 1989 1991 1992 1994 678,551.39 288. 497. 100. 678. 329. 738. 129. 395. 426. 24,728. 928. 739,792. 527 203 067 374 304 474 894 469 557 893 296 092 175 551,798 447 722 484 320 974 406 766 402 047 621 967 075 006 468,790 SWAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 6-2040 NET SALVAGE PERCENT.. - 1928 1937 1963 1972 1986 1988 1989 1990 1994 1995 263,825. 688. 36. 466. 111,138. 185. 429,666. 740. 758,661.78 66. 13,583,476. 253,273 573 301 142,249 241 126,477 204 735,645 269,998 237 869 052 222 951,132 105 118,784 192 690,902 010,291 111-211 166,540 862 277 747 408 829 485 508 854 944 23,600 908 218,962 78,722 574 737 982,234 518 396,816 696 819,492 12,289,880 REM. LIFE (6 ) 26. 27. 27. 27. 28. 29. 29. 30. 30. 30. 30. 30. 16. 22. 35. 37. 38. 38. 38. 38. 38. 38. ANNUAL ACCRUAL (7 ) 192,997 106 182 160 230 780 162 194,748 639 162 207 708 170 10,318 99,233 322,297 Exhibit No. Case No. IPC-E-Q3- J. SPANOS, IPCo Page 258 of 378 YEAR (1) ACCOUNT 332. IDAHO POWER COMPANY RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) TWIN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. -20 1938 1939 1950 1952 1962 1969 254 658. 96. 4B . 904. 367. 013. 263,089. 222,775 663 490 792 227,840 178,025 530 191 231 182,073 TWIN FALLS (NEW) PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. - 1995 645,214.311,001 658,352 THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. - 1919 1921 1928 1929 1931 1939 1940 1944 1946 1954 1977 1987 1991 1996 117,866. 275,139. 35. 12,013. 748. 173. B2. 151.10 43. 249. 136,447. 139,855. 270,097. 95,018. 056,921.11 130,648 304,216 13,140 997 487 289 295 125,357 110,614 889,017 48,243 632,477 141,440 330,167 14,291 260 880 490 408 136,337 120,303 966, BB9 52,469 774,123 111-212 127 565 556 650 786 133,634 515,905 125 129 400 524 557,228 61,553 REM. LIFE (6 ) 22. 23. 30. 31. 3B 35. 37. 38. ANNUAL ACCRUAL (7) 593 101 761 218,413 653 337 74,297 207 92.561694,184 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 259 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) UPPER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA B5- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 194B 1953 1965 1967 1986 1988 1991 1995 208,792. 098. 832. 576. 267. 45,385. 408. 15,165. 292,528. 973,755 836 198 440 692 16,372 227 119 B73,524 750 075 880 518 14,686 998 798 004,639 901,229 UPPER SALMON A PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 5 - 2 0 3 3 NET SALVAGE PERCENT.. - 1937 1947 19B9 1991 405,665. 10,380. 11,180. 142. 431,369. 364,807 455 821 245 315,499 312 304 077 378,32B 327,192 UPPER SALMON B PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. -20 1947 1949 1982 1986 1988 1991 156,600. 254. 50,242. 712. 16,624. 233,237. 459,671. 48 756,422 203 23,109 075 997 70,111 655,632 191 21,783 013 653 66,088 B56,917 750,360 111-213 PUT. BOOK ACCRUALS (5 ) 577,027 569 125 412 603 39,777 892 15,401 649,806 171,300 145 10,113 894 190,452 932,289 114 38,508 242 14,296 213,797 201,246 REM. LIFE (6 ) 25. 27. 30. 30. 31. 41 31. 41 31. 42 31. 20. 25. 31. 41 31. 42 25. 26. 31. 38 31.41 31. 41 31. 42 ANNUAL ACCRUAL (7) 22,219 176 115 266 219 490 24,542 236 201 322 124 883 36,489 227 455 804 45,050 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 260 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) UPPER SALMON COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 85 - PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 1937 1939 1943 1946 1947 1948 1953 1986 1988 167 587. 66. 343,750. 177. 40,396. 604. 880. 061.70 32,764. 596,290. 150,708 291,886 146 32,900 487 193 196 11,819 493,393 122,508 237 269 119 26,744 396 783 598 607 401,071 HELLS CANYON COMMON PLANT INTERIM SURVIVOR CURVE.. IOWA 85- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1967 1983 263,725. 459,443. 723,168. 778,859 049,494 828,353 217,522,511.63 122,944,917 007 932 358,164 366,096 78,597 175,232 21,732 330 674 076 29,711 314,478 508,539 593,168 101,707 94,478,408 166,548,614 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 111-214 REM. LIFE (6 ) 20. 21. 23. 25. 25. 25. 27. 31. 31. 41 32. 33. 33. ANNUAL ACCRUAL (7) 779 381 851 225 946 13,260 15,566 47,515 63,081 916,572 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 261 of 378 IDAHO POWER COMPANY ACCOUNT 332.RESERVOIRS, DAMS AND WATERWAYS - NEZ PERCE CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR (1) ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4) FUT. BOOK ACCRUALS (5) REM. LIFE ( 6) ANNUAL ACCRUAL (7 ) BROWNLEE PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 7 - 2035 NET SALVAGE PERCENT.. 0 1997 599,934.661,912 472,595 127 340 33.152,690 599,934.661,912 472,595 127,340 152,690 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..33. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 262 of 378 111-215 YEAR (1) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) MILNER DAM PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR. . 6-2067 NET SALVAGE PERCENT.. - 1992 878,005.125,840 140,722 AMERICAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 80 - PROBABLE RETIREMENT YEAR.. 2 - 2 0 5 5 NET SALVAGE PERCENT.. 1978 1979 1980 1982 1990 1991 1992 1994 1997 2000 26,053,998. 3, 638. 880. 048. 223,419. 30,804. 12,021. 18,939. 572. 761.35 26,378,084. 956,583 210 853 611 43,446 547 987 545 555 528 015,865 11,214,825 515 572 765 54,401 945 488 187 695 661 11,289,054 BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 5 1960 1961 1970 1972 1973 1980 1982 1983 1985 1987 1988 510,360. 002. 174. 199,398. 240,249. 737,329. 993. 44,181. 75 749. 022. 320,338. 700,938 594 244 99,890 118,059 11,530,269 25,393 16,682 412 647 97,408 091,960 739 280 124,263 146,865 343,641 31,589 20,752 245 805 121,175 111-216 781,184 16,141,873 305 752 386 180,190 25,400 10,135 16,700 206 17,988 16,407,935 893,918 314 303 85,106 105,397 14,780,555 36,654 25,639 992 319 215,180 REM. LIFE ( 6) 58. 46. 46. 47. 47. 49. 49. 50. 50. 50. 51. 20 29. 29. 30. 31. 20 31. 32 32. 32. 32. 32. 32. 32. ANNUAL ACCRUAL (7 ) 13,263 346,615 122 631 510 203 332 122 351 351,964 98,802 107 728 365 461,316 138 794 185 595 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 263 of 378 YEAR (1 ) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1989 1990 1991 1992 1993 1994 1996 1998 1999 2000 2001 611. 35,814. 56,657. 112,963. 37,855. 20,461. 04 137,309. 33,151. 35 530. 231,587. 175,468. 39,993,210. 762 679 14,290 26,367 085 953 20,415 303 331 55,606 727 17,745,054 436 12,041 17,777 32,800 10,058 917 25,396 109 412 69,174 392 22,074,826 BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA 80 -R3 PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 5 1950 1952 1959 1964 1966 1972 1978 1983 1985 1987 1988 1991 1992 1993 1994 1995 1997 053,212. 418. 773. 470. 174. 548. 236. 223,909. 144. 609,666. 81,740. 18,100. 291.73 26,489. 59,884. 141,076. 41,149. 073,238 279 480 363 215 284 018 88,023 242 203,888 26,014 789 789 958 12,186 25,567 435 193,282 295 508 616 517 300 077 93,120 372 215,693 520 066 893 303 12,892 27,047 750 111-217 656 25,562 41,713 85,812 29,690 16,567 118,779 30,700 345 223,993 180,850 19,918,044 012,591 144 304 228 116 276 271 141,985 080 424,457 58,307 13, 939 763 21,511 49,986 121,083 457 REM. LIFE ( 6) 32. 32. 32. 32. 32. 32. 33. 33. 33. 33. 33. 25. 26. 27. 28. 28. 29. 29. 30. 30. 30. 30. 30. 30. 30. 30. 30. 31. 00 ANNUAL ACCRUAL (7) 204 781 272 612 902 503 596 927 131 36,901 447 628,357 39,431 114 143 680 134 13,880 904 453 187 697 618 915 208 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 264 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 333.WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA 80 - PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 5 1998 1999 27,427. 50,646. 897 930 367,360.467 595 CASCADE PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 1-2061 NET SALVAGE PERCENT.. - 1983 1985 1993 1996 1998 866,832. 90,584. 18,472. 51,666. 60,223. 395,508 22,276 570 834 680 087,779.428,868 CLEAR LAKE PLANT INTERIM SURVIVOR CURVE.. IOWA 80 - PROBABLE RETIREMENT YEAR.. 6-2017 NET SALVAGE PERCENT.. - 1937 1940 1943 1982 1983 1994 22,280. 437. 121. 36. 21,340. 13,779. 18,987 368 102 12,197 717 995.36,392 111-218 065 157 610,473 722,665 25,318 921 494 183 760,581 23,311 452 125 14,974 791 44,679 25,734 49,022 975,254 587 509 69,796 16,475 48,756 59,052 781,588 434 677 16,217 REM. LIFE ( 6) 31.03 31. 06 51. 52. 54. 55. 55. 13 . 13. 13. 15. 15. 15. ANNUAL ACCRUAL (7) 829 578 70,839 127,098 329 301 880 058 130,666 485 563 056 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 265 of 378 YEAR (1) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) HELLS CANYON PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR. . 7-2035 NET SALVAGE PERCENT.. - 5 1967 1969 1982 1984 1986 1988 1989 1991 1992 1993 1994 1996 1999 2000 510,267. 702. 019. 401,720. 790,592. 209,977. 47,455. 10,175. 450. 20,427. 46,749. 48,731.01 26,551. 29 17,530. 10,143,349. 639,457 899. 352 146,282 265,141 63,850 13,638 566 272 363 032 245 940 791 158,828 805,540 544 422 88,458 160,334 38,611 247 552 769 638 462 381 174 478 119,610 LOWER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 1948 1968 1980 1994 1995 1999 434,288. 51,845. 744. 142. 818. 32,527. 528,365. 300,323 28,629 753 250 330 524 333,809 322,338 30,728 808 342 354 709 358,279 111-219 FUT. BOOK ACCRUALS (5 ) 130,241 243 898 333,348 669,788 181,865 41,581 132 954 18,811 43,625 46,787 26,705 17,929 530,907 133,664 23,709 024 108 555 31,444 196,504 REM. LIFE (6 ) 30. 30. 32. 32. 32. 32. 32. 32. 32. 32. 32. 33. 33. 33. 25. 28. 30. 30. 30. 31. 06 ANNUAL ACCRUAL (7 ) 200,860 152 10,301 20,609 574 272 278 151 572 324 417 806 541 243,897 317 818 165 012 396 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 266 of 378 YEAR (1) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) LOWER SALMON PLANT INTERIM SURVIVOR CURVE.. IOWA 80 - R3 PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 1949 1953 1955 1958 1959 1960 1977 1979 1980 1981 1983 1984 1986 1987 1990 2001 160,817. 705. 96. 261. 420. 560. 236.45 651.40 186. 27,176. 085,191.64 578. 15,023. 246. 21,902. 35,034. 373,089. 166,219 466 164 881 957 042 176 375 11,391 426,611 253 255 424 207 581 628,064 419,036 520 183 984 069 164 313 535 12,720 476,401 633 868 707 931 649 934,782 MILNER PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 11-2068 NET SALVAGE PERCENT.. - 5 1992 1994 1997 1998 23,271,570. 047. 50,148. 22,654. 23,352,421.08 293,858 918 549 261 299,586 575,874 997 852 369 582,092 111-220 899,823 221 507 569 184 471 810 15,815 663,050 375 907 902 16,066 36,137 656,961 20,859,275 453 48,804 22,418 20,937,950 REM. LIFE (6 ) 25. 26. 26. 27. 27. 27. 29. 30. 30. 30. 30. 30. 30. 30. 30. 31. 59. 60. 61. 41 61. ANNUAL ACCRUAL (7 ) 35,412 524 21,854 177 325 160 523 162 60,336 348,934 123 795 363 350,215 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 267 of 378 YEAR (1) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 1961 1975 1983 1985 1987 1988 1990 1991 1992 1994 1995 1996 1999 191,825. 203,444. 40,450. 12,399. 20,132. 642,034. 156,858. 231,311. 29 14,157. 66,019. 18,210. 50,385. 73,913. 10,721,145. 850,339 95,893 15,273 340 441 499,310 42,394 58,339 305 12,755 124 491 402 604,406 044 004 79,952 12,734 619 370 416,303 35,346 48,641 756 10,634 605 245 504 672,713 SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 5-2031 NET SALVAGE PERCENT.. - 5 1919 1921 1922 1923 1927 1929 1930 1936 1940 1941 1943 1944 1945 1956 1958 13,793. 152,887. 10. 128. 60. 883. 643. 602. 159. 177. 321.91 265. 342. 827. 11,867 130,063 789 524 518 005 119 130 685 191 840 530 10,583 115,994 595 359 462 788 106 116 503 170 533 473 111-221 557 413 133,665 29,739 401 15,770 307 833 129,355 194,236 12,110 58,687 16,516 46,659 73,105 584,489 900 44,538 640 618 214 944 935 109 027 396 REM. LIFE (6 ) 29. 31. 55 32. 32. 32. 32. 32. 32. 32. 32. 32. 33. 33. 14. 15. 15. 15. 17. 18. 18. 20. 21. 85 22. 22. 23. 23. 25. 26. ANNUAL ACCRUAL ( 7) 154,541 237 921 290 484 40,081 951 922 369 782 501 413 206 216,698 271 950 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 268 of 378 YEAR (1 ) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 80-R3 PROBABLE RETIREMENT YEAR.. 5-2031 NET SALVAGE PERCENT.. - 5 1963 1964 1966 1980 1983 1985 1987 1988 1991 1992 1998 44,894. 23,173. 058. 23,340. 091. 10,134. 885,929. 139,026. 18,898. 19,604. 248,004. 624,269. 27,223 13,879 202 10,440 11,074 851 309,207 46,202 245 054 811 614,514 24,278 12,378 072 311 876 434 275,759 41,204 678 507 24,803 548,040 STRIKE PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 3 - 2 0 3 2 NET SALVAGE PERCENT.. - 1952 1954 1955 1963 1965 1980 1983 1985 1988 1989 1991 1992 1993 1995 1997 1999 2000 404,254. 622. 404. 376. 252. 934. 237,480. 235. 496,446. 329,514. 33,242. 10,143. 715. 585. 321. 06 86,122. 30,209. 674,860. 292,664 378 847 226 828 293 95,478 462 162,010 101,825 054 559 017 415 589 918 504 692,067 436,534 653 151 240 131 374 101,469 491 172,177 108,214 622 720 144 504 626 352 598 861,000 111-222 22,861 11,954 090 15,196 18,570 207 654,467 104,774 15,165 16,078 235,602 157,442 137,934 301 623 155 534 707 147,885 806 349,091 237,776 25,283 931 008 461 911 83,076 30,122 047,604 REM. LIFE ( 6) 26. 26. 27. 28. 28. 28. 28. 28. 28. 28. 29. 25. 25. 26. 27. 27. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. ANNUAL ACCRUAL (7 ) 854 444 536 651 252 22,788 642 525 556 096 41,884 44,677 101 128 051 11,818 036 852 267 236 217 131 776 006 75,477 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 269 of 378 YEAR (1) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) SWAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 6-2040 NET SALVAGE PERCENT.. 1994 1995 2000 2001 25,378,612. 109. 94,073. 167 842. 25,640,637. 394,180 744 256 400,197 TWIN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. 1938 1942 1943 1945 1964 1971 1992 1993 1996 1997 131,922. 46. 147 . 009. 216. 48,402. 974. 75,084. 468,611. 64,126. 794,541.48 96,478 103 368 192 23,048 412 14,286 61,554 , 7,043 205,517 TWIN FALLS (NEW) PLANT INTERIM SURVIVOR CURVE.. IOWA 80 - PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. - 5 1995 1999 15,676,967. 13,859. 15,690,827. 380,234 885 381,119 443,561 934 768 448,276 74,536 057 921 17,806 318 11,037 47,555 441 158,776 775,665 660 776,325 111-223 23,203,982 102 95,843 174,467 23,474,394 63,982 053 406 33,016 755 67,802 444 487 61,892 675,492 14,685,151 13,892 14,699,043 REM. LIFE (6) 37. 37. 37. 37. 23. 25. 26. 27. 33. 35. 37. 37. 38. 38. 38. 38. ANNUAL ACCRUAL (7 ) 618,278 532 602 625,415 676 937 788 11,663 621 18,816 385,944 363 386,307 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 270 of 378 YEAR (1) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4) THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. - 5 1919 1921 1923 1930 1939 1943 1955 1964 1967 1969 1983 1986 1990 1992 1993 1999 2000 21,071. 91 94,121. 78 857. 190. 159. 423. 25,691. 86 165. 10,249. 64,830. 41,577. 12,463. 171,817. 47,633. 229,205. 726,468. 20,247 90,230 776 178 148 187 22,447 726 650 45,846 26,408 312 95,851 12,519 40,167 375,699 UPPER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 5 1948 1953 1980 1985 1986 1995 336,184. 536. 708. 102,217. 34,021. 56 818. 476,485. 232,481 354 737 37,297 11,899 330 283,098 15,056 67,099 321 132 110 626 16,693 027 689 34,093 19,638 438 71,279 310 29,869 279,385 245,697 374 779 39,418 12,575 349 299,192 111-224 FUT. BOOK ACCRUALS (5) 070 31,729 629 919 10,283 297 073 33,979 24,019 649 109,130 40,705 210,797 483,408 107,296 189 015 67,910 23,148 560 201,118 REM. LIFE (6) 25. 26. 30. 30. 30. 30. ANNUAL ACCRUAL (7 ) 100 866 126 391 175 679 549 211 023 14,590 435 28,144 65,402 268 229 758 346 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 271 of 378 YEAR (1) ACCOUNT 333. IDAHO POWER COMPANY WATERWHEELS, TURBINES AND GENERATORS CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) UPPER SALMON A PLANT INTERIM SURVIVOR CURVE.. IOWA 80- PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 1937 1939 1943 1944 1946 1948 1969 1984 1985 1988 1990 1991 1997 403,449. 108. 122. 11,284. 145. 358. 44,068. 54,767. 38, 919. 231,607. 124,221. 114 261. 4, 144 . 030,461.47 305,685 078 103 323 23,955 20,765 14,201 73,710 35,204 30,234 547 514,975 313,757 291 106 384 24,588 21,313 14,576 75,656 36,134 31,033 561 528,573 UPPER SALMON B PLANT INTERIM SURVIVOR CURVE.. IOWA 80 - PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 5 1947 1949 1982 1983 1989 1991 868,978. 924. 123. 293. 135. 070. 883,526. 181,422,884. 606,217 060 456 902 643 812 613,090 60,924,583 692,791 640 521 031 735 928 700,646 109,865 558 143 21,684 36,193 26,289 167,532 94,298 88, 942 791 553,411 219,637 581 658 377 507 296 227,056 REM. LIFE (6 ) 21. 57 22. 23. 23. 24. 25. 29. 30. 30. 30. 30. 30. 31. 00 24. 25. 30. 30. 30. 30. 64,188,024 126,306,001 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT..38. 111-225 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 272 of 378 ANNUAL ACCRUAL (7 ) 093 148 745 190 863 470 069 890 122 19,640 835 088 324,062 1. 83 YEAR (1) IDAHO POWER COMPANY ACCESSORY ELECTRIC EQUIPMENTACCOUNT 334. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) HAGERMAN MAINTENANCE SHOP INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . PROBABLE RETIREMENT YEAR.. 6-2028 NET SALVAGE PERCENT.. - 5 1964 1998 841. 88 38,224. 39,066. 542 588 245 074 130 319 MILNER DAM PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR.. 6-2067 NET SALVAGE PERCENT.. - 1992 270,948.46,601 52,013 AMERICAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR.. 2-2055 NET SALVAGE PERCENT.. 1978 1979 1984 1985 1989 1991 1992 1993 1996 1997 1999 2000 224,441. 68,818. 10,554. 015. 832. 35,710. 822. 20,356. 530. 14,514. 118,032. 126,565. 656,195. 901,099 26,830 296 486 193 053 690 315 995 306 048 947 979,073 29,152 581 615 210 663 750 602 254 419 571 288 958,258 041,178 111-226 639 38,062 38,701 232,483 356,591 43,108 501 651 665 29,833 264 17,772 25,653 13,821 117 363 128,606 747,828 REM. LIFE (6) 17. 24. 39. 28. 29. 32. 33. 35. 36. 37. 37. 39. 39. 40. 41. ANNUAL ACCRUAL (7) 565 602 961 47,252 469 231 110 814 471 653 347 881 122 457 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 273 of 378 YEAR ( 1) IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR. . 7-2035 NET SALVAGE PERCENT.. 1960 1963 1967 1969 1972 1973 1976 1979 1980 1982 1984 1986 1987 1989 1990 1991 1992 1993 1995 1996 1997 1998 1999 2000 2001 772,520. 297. 088. 613. 201. 70,307. 38,234. 411.31 477,781. 30,134. 11,766. 003. 96,453. 16,487. 32,595. 99,204. BO, 083 . 803. 61,452. 985. 18,621. 90 309,532. 10,567. 21,455. 914. 221,517. 510,292 444 141 272 106 36,129 18,218 055 050,294 11,932 316 023 30,849 717 751 24, B12 1B,516 5, B77 10,388 172 286 226,496 761 957 150 980,954 590,723 672 794 945 123 41, B24 21,089 221 215,838 13, 813 996 499 35,711 460 10,130 28,723 21,434 803 12,025 357 646 262,198 B81 107 174 293,lB6 BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. 1991 1992 1994 59,746. 13,030. 732. 15,608 151 147 066 - 426- 67- 111-227 220,423 740 649 050 31,999 19,057 311 385,B32 17,828 359 955 65,565 11,852 24,095 75,442 62,653 22,391 52,500 028 16,907 162,811 10,215 21,421 10,237 239,409 69, BOO 15,10B B37 REM. LIFE (6 ) 17-. 18. 20. 21. 22. 22. 24. 25. 25. 26. 26. 27. 27. 27. 28. 28. 28. 28. 29. 29. 29. 29. 29. 30. 30. 27. 27. 27. ANNUAL ACCRUAL (7) 12,741 130 144 400 794 54,539 684 276 219 388 424 855 656 190 777 799 239 572 72,822 342 714 340 157,141 583 555 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 274 of 378 IDAHO POWER COMPANY ACCESSORY ELECTRIC EQUIPMENTACCOUNT 334. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 YEAR ( 1) ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) BLI SS PLANT INTERIM SURVIVOR CURVE.. IOWA 47 -R1 . 5 PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 5 1995 1996 1997 1999 380,262. 30,216. 26,697. 225,620. 67,677 674 468 93,300 30,638- 116 - 570- 42,237- 736,308.188,025 85,120- CASCADE PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . PROBABLE RETIREMENT YEAR.. 1-2061 NET SALVAGE PERCENT.. - 1983 1986 1989 1993 1998 2000 884,468. 602. 280. 050. 402,198. 399. 610,822 717 289 797 197 189 373,194 438 177 487 16,617 115 301,999.640,011 391,028 CLEAR LAKE PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR.. 6-2017 NET SALVAGE PERCENT.. - 1937 98.103 1940 69. 1959 288.221 303 1961 100.106 1962 359.269 378 1963 115.121 1968 51. 69 1973 305.871 370 1981 352.791 319 1982 095.627 045 111-228 429,914 33, 844 29,603 329,139 908,245 605,498 295 167 816 405,692 604 026,072 REM. LIFE (6 ) 27. 27. 27. 28. 32. 34. 36. 38. 42. 43. 101 106 14. 14 . ANNUAL ACCRUAL (7) 15,526 216 058 47,033 68,001 49,644 124 659 153 59,679 Exhibit No. Case No.IPC-E-Q3- J. SPANOS, IPCo Page 275 of 378 YEAR ( 1) IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) CLEAR LAKE PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR.. 6-2017 NET SALVAGE PERCENT.. - 5 1983 1984 2001 83,518. 176. 965. 96,497. 46,680 274 130 52,208 77,816 790 217 86,695 HELLS CANYON PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR.. 7 -2035 NET SALVAGE PERCENT.. -5 1961 1963 1967 1968 1971 1973 1975 1979 1984 1985 1986 1987 1988 1989 1991 1992 1993 1995 1996 1997 2000 44,714. 599. 918,961. 994. 804. 360. 233. 607. 193. 931.06 21,286. 223,299. 29,697. 736. 129,794. 31,930. 46,061. 102,357. 701.17 893. 619,680. 309,839. 29,067 634 536,876 570 970 185 114 703 638 787 148 71,418 009 069 32,463 383 736 17,303 598 12,016 72,278 817 965 11,054 621 204,165 217 369 267 003 060 718 160 426 407 12,345 808 702 580 988 570 27,486 311,059 111-229 595 947 14,627 35,896 109 760,745 827 526 308 202 421 550 268 19,632 207 305 27,756 516 123,939 30,720 663 100,895 598 98,219 673,178 164,273 REM. LIFE ( 6) 14. 14. 14. 17. 18. 20. 20. 22. 22. 23. 25. 26. 26. 27. 27. 27. 27. 28. 28. 28. 29. 29. 29. 30. ANNUAL ACCRUAL (7 ) 692 264 011 023 113 346 246 270 722 549 002 126 364 074 550 456 599 325 55,773 119,726 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 276 of 378 YEAR (1) ACCOUNT 334. IDAHO POWER COMPANY ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4 ) LOWER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 5 1948 1960 196B 1972 1976 1978 1979 1981 1983 1985 19B9 1990 1992 1996 199B 1999 2000 2001 57,453. 254. 331.63 5, 7.41 . 425. 032. 300. 14,867. 058. 626. 21,052. 44,973. 14,556. 92,203. 955. 20,234. 12,60B. 126. 305,803. 44,641 169 773 073 208 477 379 271 417 592 276 12,594 520 14,261 617 540 593 9B,484 23,533 407 620 110 251 254 306 220 312 309 639 856 518 325 B12 312 51,917 LOWER SALMON PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. 1949 1954 1955 1963 1967 1982 1984 1985 1986 1989 99,588. 337. 79. 191.54 918. 2, 5B9 . B3 141.64 592. 678. 581. 86 76,523 96B 659 543 056 190 403 236 664 39,157 495 361 278 540 609 276 121 851 111-230 FUT. BOOK ACCRUALS (5) 36,793 178 991 409 337 833 312 12,305 B91 396 18,796 40,583 13,428 B9,296 928 20,434 12,927 339 269,176 65,411 910 040 686 179 690 15, 197 591 010 REM. LIFE (6 ) 12. 17. 20. 21. BO 23. 23. 24. 24. 25. 25. 26. 26. 27. 27. 28. 28. 28. 28. 12. 14. 14. 1B . 19. 24. 25. 25. 25. 26. ANNUAL ACCRUAL (7 ) 013 202 179 498 706 513 494 207 211 723 455 187 11,586 195 166 105 590 188 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 277 of 378 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) LOWER SALMON PLANT INTERIM SURVIVOR CURVE..IOWA 47-R1. 5 PROBABLE RETIREMENT YEAR..2033 NET SALVAGE PERCENT.. 1991 198,266.51,795 26,504 181,676 27.724 1995 188,790.33,600 17, 193 181,037 27.538 1996 643.409 209 567 27. 1997 881,251.114,461 5B, 570 B66, 744 27.30,966 199B B7, 707.090 651 87,442 2B .108 1999 238.551 282 318 2B .259 2000 186,775.786 496 191,618 28.749 688,373.309,991 158,622 614,170 60, B91 MILNER PLANT INTERIM SURVIVOR CURVE..IOWA 47-R1. 5 PROBABLE RETIREMENT YEAR..11-2068 NET SALVAGE PERCENT.. 1992 907 036.326,990 378,095 624,293 39.41,553 1994 510.343 397 239 40. 1996 24,634.491 880 22, 9B7 41. 96 548 1998 370.415 480 209 43.143 2000 150,662.271 938 153,257 44.426 091,214.334 510 3B6,790 BOB,985 45,725 OXBOW PLANT INTERIM SURVIVOR CURVE..IOWA 47-R1. PROBABLE RETIREMENT YEAR..2035 NET SALVAGE PERCENT.. 1961 672,005.436,841 286,065 1967 740.432 283 1968 031.33 591 387 1969 075.848 865 1970 922.806 492 1971 228.274 489 1973 989.508 333 1975 39,777.19,447 12,735 419,541 494 696 465 776 951 706 29,032 17. 20. 20. 21. 21. 64 22. 22. 23. 23, 649 163 221 134 228 111-231 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 278 of 378 YEAR (1) IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER ,31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. - 5 1977 1981 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1997 1999 21,918. 704. 858. 16,006. 59,964. 63,819. 307. 23,382. 67,153. 125. 63,537. 36,254. 108,972. 632,141. 113,912. 958,829. 10,161 928 302 375 19,179 19,359 663 278 16,796 416 13,430 917 18,422 200,337 205 797,515 654 263 198 520 12,559 12,677 744 111 10,999 927 795 530 12,064 131,190 373 522,253 SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR.. 5-2031 NET SALVAGE PERCENT.. - 1919 1920 1921 1926 1927 1932 1934 1936 1938 1941 1942 1944 1948 369. 33. 28,519. 15. 695. 153. 275. 43. 222 . 266. 33. 656. 261 27,313 644 137 108 185 220 511 500 29,313 691 147 189 199 236 548 111-232 16,360 677 704 13,287 50,404 54,333 028 20,440 59,512 505 57,919 33,537 102,357 582,558 114,235 584,517 REM. LIFE (6 ) 24. 25. 26. 27. 27. 27. 27. 28. 28. 28. 28. 29. 29. 29. 29. 632 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 279 of 378 150 142 10. 10. 12. ANNUAL ACCRUAL (7) 671 143 48B 836 961 287 725 095 192 010 156 507 53,573 827 980 153 YEAR (1) IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR.. 5-2031 NET SALVAGE PERCENT.. - 5 1950 1951 1956 1958 1962 1963 1964 1965 1966 1968 1969 1970 1982 1986 1987 1989 1991 201. 893. 166. 756. 904. 180. 24,601. 13,829. 161.68 361.38 266. 390. 80,533. 28,945. 52,165. 11,538. 5, 615 . 82 262,802. 154 673 118 211 589 116 15,520 585 709 391 154 357 33,883 10,452 17, 982 580 533 131,500 165 722 127 300 632 124 16,657 214 761 493 165 456 36,364 11,218 19,299 842 645 141,129 STRIKE PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR.. 3-2032 NET SALVAGE PERCENT.. - 5 1952 1954 1955 1959 1960 1965 1966 1968 1969 1972 1973 204,086. 884. 610. 137. 250. 118. 639. 573. 245. 791. 85 710. 151,696 268 153 167 011 995 507 141 428 142 121,309 413 922 134 007 796 205 113 342 112 111-233 217 544 318 175 307 459 986 114 054 48,197 19,174 35,475 273 252 134,813 92,982 766 769 129 517 925 497 145 489 084 REM. LIFE (6 ) 12. 13. 15. 15. 17. 17. 18. 18. 19. 19. 20. 20. 23. 24. 24. 25. 25. 13. 14. 14. 16. 16. 18. 19. 19. 20. 21. 21. ANNUAL ACCRUAL (7) 502 285 015 774 420 326 166 910 792 191 240 280 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 280 of 378 IDAHO POWER COMPANY ACCOUNT 334.ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) STRIKE PLANT INTERIM SURVIVOR CURVE..IOWA 47-R1. PROBABLE RETIREMENT YEAR..2032 NET SALVAGE PERCENT.. 1975 14,028.097 675 055 22.404 1982 29,125.12,098 675 20,906 24.858 1984 537.980 784 880 24. 1985 4, 047 .502 201 049 25.122 1986 888.517 813 570 25.299 1991 61,978.16,608 13,281 51,796 26.974 1992 075.013 810 470 26.131 1993 679.748 398 665 26.251 1994 937.635 307 027 26.263 1997 682.643 27. 1998 367,680.146,622 117,252 318,813 27.48,397 1999 6, 811 . 08 536 429 723 27.246 2000 16,044.783 626 16,221 27.590 767,564.364,831 291,751 564,192 61,355 SWAN FALLS PLANT INTERIM SURVIVOR CURVE..IOWA 47-R1. 5 PROBABLE RETIREMENT YEAR..2040 NET SALVAGE PERCENT.. 1994 828,774.490,679 448,717 521,496 32.78,698 1995 12.32. 1997 107.102 32. 2000 107,582.225 863 109,099 33.263 2001 15,956.216 198 16,556 33.492 952,433.495,134 452,791 647 264 82,456 TWIN FALLS PLANT INTERIM SURVIVOR CURVE..IOWA 47-R1. PROBABLE RETIREMENT YEAR..12-2040 NET SALVAGE PERCENT.. 1938 10,255.764 551 10,218 168 1942 52.10. Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 281 of 378 111-234 YEAR (1) IDAHO POWER COMPANY ACCESSORY ELECTRIC EQUIPMENTACCOUNT 334. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) TWIN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. - 5 1950 1964 1972 1986 1990 1994 1995 1996 30. 294. 711. 80 767. 14,698. 889. 910. 477,092. 395 871 551 616 497 290 62,618 227 938 512,703.78,668 947 TWIN FALLS (NEW) PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. - 5 1995 2000 060,802. 16,500. 312,892 643 278,417 572 077,303.313,535 278,989 THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1.5 PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. - 5 1919 1920 1921 1922 1923 1927 1928 1930 1936 1938 187. 56. 10,388. 479. 28. 525. 407. 265. 86. 77. 154 10,035 462 499 333 250 960 344 384 415 108 208 111-235 321 742 820 15,207 003 988 497,009 533,391 885,426 16,753 1, 902,179 287 564 120 136 370 REM. LIFE (6) 13. 19. 23. 29. 31.15 32. 32. 32. 32. 33. ANNUAL ACCRUAL (7 ) 118 488 15,134 17,204 57,853 496 58,349 682 Exhibit No. Case No. IPC-E-Q3- J. SPANOS, IPCo Page 282 of 378 YEAR (1) ACCOUNT 334. IDAHO POWER COMPANY ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOKRESERVE ACCRUALS(4) (5) THOUSAND SPRINGS PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR. . 6-2009 NET SALVAGE PERCENT.. - 5 1940 1941 1945 1946 1948 1950 1951 1954 1955 1956 1958 1959 1964 1965 1969 1970 1972 1975 1978 1982 1983 1985 1986 1987 1998 2000 581.40 101. 302. 575. 83. 98. 339. 31. 26 519. 172. 708. 441. 35,539. 478. 199. 976. 169. 340. 524. 345. 120,184. 126,605. 222. 304. 212,681. 16,328. 545,357. 536 275 523 305 462 153 141 387 30,547 409 167 814 139 274 977 258 88,436 89,998 852 616 70,278 815 311,616 446 229 435 254 384 127 443 322 25,399 340 139 677 116 228 644 215 73,531 74,830 708 007 58,433 341 259,099 UPPER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . PROBABLE RETIREMENT YEAR.. 5 - 2033 NET SALVAGE PERCENT.. - 5 1948 1968 780. 524. 937 304 132 221 111-236 164 170 102 162 501 141 11,917 162 349 129 007 147 52,662 58,106 575 563 164,883 , 804 313,526 837 330 REM. LIFE ( 6) 12. 20. ANNUAL ACCRUAL (7 ) 226 737 140 274 993 352 22,403 006 43,433 150 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 283 of 378 YEAR (1) ACCOUNT 334. IDAHO POWER COMPANY ACCESSORY ELECTRIC EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) UPPER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 5 1976 19B6 1996 1998 2000 2001 571. 241,902. 7B,591. 250. 550. 750. 345,921. 202 84,200 12,155 130 402 103,407 324 61,111 8, B22 292 75,052 UPPER SALMON A PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. - 5 1937 1941 1944 1946 1947 1948 1951 1955 1960 1964 1968 1970 1980 1981 1983 1984 19B5 1988 1989 1991 1996 1997 22,635. 12,93B. 941.02 B44. 2B3. 252. 21,265. 23. 694. 941. 32 25,217. 2BB. 572. 571. 263. 3B6. 413. 10,032. 073. 67,121. 68 967. 981,107. 19,499 10,773 762 020 223 304 15, 972 462 587 14,642 836 428 663 104 904 606 162 811 17,535 542 127,431 12,423 864 4B5 473 142 105 10,176 294 374 329 170 547 422 576 023 015 154 11,172 982 B1,190 111-237 576 192, BB7 73,699 219 6B6 932 288,166 11,344 722 503 814 156 360 12,153 435 614 , 149 283 304 228 210 930 611 519 223 59,306 483 948,973 REM. LIFE (6) 23. 25. 27. 28. 28. 28. 10. 11. 11. B3 12. 13 . 14. 17. 18. 20. 21. 06 24. 24. 25. 25. 25. 26. 26. 27. 27. 27. ANNUAL ACCRUAL (7) 197 422 647 306 173 10,954 344 691 420 193 910 B45 108 176 140 322 196 195 341 33,904 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 284 of 378 YEAR (1) IDAHO POWER COMPANY ACCESSORY ELECTRIC EQUIPMENTACCOUNT 334. CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) UPPER SALMON A PLANT INTERIM SURVIVOR CURVE.. IOWA 47 - R1 . 5 PROBABLE RETIREMENT YEAR.. 5 - 2 0 3 3 NET SALVAGE PERCENT.. - 5 2000 452.445 284 199,289.232,728 148,277 UPPER SALMON B PLANT INTERIM SURVIVOR CURVE.. IOWA 47-R1. PROBABLE RETIREMENT YEAR.. 5-2033 NET SALVAGE PERCENT.. - 5 1947 1949 1961 1971 1982 1985 1987 1991 1998 2000 45,198. 778. 377. 35,294. 196. 620. 154. 53,036. 955,806. 10,703. 35,509 135 902 19,297 344 682 715 13 , 855 99,055 503 30,174 814 766 16,398 842 429 608 11,773 84,171 427 FUT. BOOK ACCRUALS (5 ) 642 110,976 17,285 104 681 20,661 765 423 654 43,915 919,426 10,811 024,725 29,167,718 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 119,168.176,997 150,402 34,459,140.438,068 014,377 111-238 REM. LIFE (6 ) 28. 11. 12. 17. 21. 24. 25. 26. 27. 28. 28. 27. ANNUAL ACCRUAL (7) 340 42,379 461 964 231 133 625 32,685 381 37,670 046,470 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 285 of 378 YEAR (1) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) HAGERMAN MAINTENANCE SHOP INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2028 NET SALVAGE PERCENT.. 0 19B2 1983 19B4 1985 19B6 19B7 19BB 1989 1990 1991 1992 1993 1994 1995 1996 1997 1999 2000 2001 26,281.16 63,614. 16,171. 239. 219. 10,860. 876. 11,630. 16,466. 74,137. 10,516. 79,554. 43,960. 30,820. 45,031.24 368,152. 875. 14 , 047 . 92 25,908. B7 882,367. 11,104 26,101 422 10,444 034 846 987 738 002 21,144 791 19,459 777 124 831 54,082 339 767 492 194,484 11,5BO 27,220 697 10,892 164 011 072 3, 89B 216 22,050 911 20,293 10,196 387 167 56,400 354 BOO 513 202,821 MILNER DAM PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2067 NET SALVAGE PERCENT.. 0 1968 1992 1997 1999 80. 26,686. 12,783. 755. 4B,307. 611 892 353 884 804 940 372 146 111-239 14,701 36,394 475 16,348 056 849 805 733 11,250 52, OB8 606 59,262 33,764 24,433 36,864 311,752 522 13,248 25,396 679,546 22,883 11, 844 384 43,162 REM. LIFE (6) 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 25. 51. 56. 57. 58. ANNUAL ACCRUAL (7 ) 587 452 377 650 201 271 151 306 444 052 299 326 323 956 439 12,149 137 513 982 26,615 404 205 144 754 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 286 of 378 IDAHO POWER COMPANY ACCOUNT 335.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) NIAGARA SPRINGS HATCHERY PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..6-2035 NET SALVAGE PERCENT.. 1984 269.781 140 129 31.17 1986 55B.496 724 835 31. 29 1988 710. 2B 942 2, B34 3, B76 31. 41 123 1991 559.376 549 010 31. 60 1994 19,049.541 166 13, B84 31. 80 437 1995 814.127 644 171 31. 87 162 1996 521. 28 109 412 31. 1999 532.537 784 748 32.210 46,015.875 12,950 33,065 040 HELLS CANYON MAINTENANCE SHOP INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..7-2035 NET SALVAGE PERCENT.. 1936 61.28. 1951 119.29. 1955 207.118 134 29. 1956 954.493 094 2, B61 29. 1961 007.542 615 392 29. 1962 324.173 196 129 29. 1966 205.104 118 30. 1967 2, 172.088 234 938 30. 196B 72 .30. 1970 326.157 178 148 30. 1971 336.159 1BO 157 30. 1974 15,762.055 999 763 30.253 1975 655.288 327 328 30. 1976 492.641 727 765 30. 1977 920.387 439 481 30. 1978 572.235 266 307 30. 1979 39B.960 088 310 30. 1980 849.331 375 475 31. 19B1 835.317 359 476 31. 19B2 21,309.836 885 12,425 31.12 399 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-240 Page 287 of 378 YEAR (1) ACCOUNT 335. IDAHO POWER COMPANY MI SCELLANEOUS POWER PLANT EQUI PMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) HELLS CANYON MAINTENANCE SHOP INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7 - 2 0 3 5 NET SALVAGE PERCENT.. 0 1983 1984 1985 1986 19B7 198B 19B9 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 011. 744. 903. 71,616. 22,727. 566. 53,631. 69 36,120. 13,653. 32,398. 48,407. 58, 826 . 32,583. 60,903. 67,439. 445. 12,518. 154,006. 51,313. 813,401. 57 207 599 246 22,731 898 897 14,684 305 289 231 923 10,912 376 734 133 891 792 765 153,686 636 679 216 25,773 821 151 16,649 10,550 729 199 11,251 12,373 096 903 222 010 701 867 174,254 RAPID RIVER HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 6-2035 NET SALVAGE PERCENT.. 0 1964 1974 1976 1978 1980 19B1 19B4 19B8 1992 481.56 900. 013. 873 . 246. 267. 264. 933. 12,062. 814 403 436 359 487 860 123 296 697 693 376 407 335 455 803 048 143 517 111-241 375 065 13,6B7 45, B43 14,907 416 36,9B3 25,571 924 24,199 37,156 46,454 26,488 51,000 58,218 397 11,509 146,305 50,446 639,146 789 524 606 538 792 464 216 791 545 REM. LIFE (6 ) 3"1. 31.24 31. 30 31. 36 31. 42 31. 31. 31. 61 31. 67 31. 31. 80 31. 31. 32. 32. 32. 32. 32. 32. 30. 30. 30. 30. 30. 31. 00 31.17 31. 41 31. 67 ANNUAL ACCRUAL (7 ) 172 437 462 474 140 173 B09 313 762 168 458 829 593 815 357 528 557 20,041 184 301 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 288 of 378 YEAR (1 ) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ALLOC. BOOK ACCRUED RESERVE(3) (4) RAPID RIVER HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. 0 1995 1999 303. 734. 35,079. 215 10,742 201 10,026 AMERICAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100-S0 PROBABLE RETIREMENT YEAR.. 2-2055 NET SALVAGE PERCENT.. 0 1978 1979 1980 1981 1982 19B4 1987 1988 1989 1990 1993 1994 1995 1996 1997 1999 2001 374,218. 134. 990. 558. 321. 740. 347 . BOO. 813. 149. 37,729. 31,541. 83 185,881.49 11,715. 58,457. 10,368. 748. 737 518. 428,756 768 291 728 697 168 160 765 429 082 21,246 157 811 494 471,775 480,739 104 326 B16 7B2 188 179 B58 087 577 23, B22 297 395 554 528,974 BROWNLEE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1960 465,436.253,197 383,697 111-242 FUT. BOOK ACCRUALS (5 ) 102 687 25,054 893,479 030 664 743 222 959 261 613 635 292 31,642 26,965 162,059 10,418 53,063 815 684 208,544 81,739 REM. LIFE (6 ) 31. 87 32. 45. 45. 46. 46. 46. 46. 47. 47. 47. 47. 47. 48. 48. 48. 48. 48. 49. 29. ANNUAL ACCRUAL (7 ) 799 19,504 131 661 561 362 215 094 201 116 26,045 736 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 289 of 378 IDAHO POWER COMPANY ACCOUNT 335.MISCELLANEOUS POWER PLANT EQUI PMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)"(4)(5)(6)(7) BROWNLEE PLANT INTERIM SURVIVOR CURVE..IOWA 1O0- PROBABLE RETIREMENT YEAR..2035 NET SALVAGE PERCENT.. 1961 399.215 326 29. 1962 630.336 509 121 29. 1963 155.124 30. 1968 67.30. 1969 979.425 675 304 30. 1972 598.278 421 178 30. 1973 344.068 618 726 30. 1974 295.132 200 30. 1975 46.30. 1976 995.577 905 090 30. 1977 549.231 350 200 30. 1979 838.736 115 723 30. 19BO 425,636.946,241 433,942 991,695 31. 00 31,990 1982 151.423 641 510 31. 1983 373.845 281 092 31.18 19B4 652.568 B61 792 31.24 19B5 469.802 246 224 31. 30 135 1986 16,163.130 774 389 31.36 268 1988 646.920 910 736 31.119 1990 13,916.585 433 484 31.61 268 1991 123,730.29,807 45,169 78,561 31. 67 481 1992 14,870.319 030 9, B41 31. 74 310 1993 40,264.254 12, SOB 756 31. 80 873 1994 217.411 623 594 31. 1995 23,123.815 781 17,343 31.543 1996 17,467.505 796 13,672 32.427 1997 771. 95 455 690 082 32. 2000 334.323 489 845 32.212 192,126.271,734 927,196 264,929 40,765 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 290 of 378 111-243 YEAR (1) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) BLISS PLANT INTERIM SURVIVOR CURVE.. IOWA 100-S0 PROBABLE RETIREMENT YEAR.. 5 -2033 NET SALVAGE PERCENT.. 0 1950 1952 1957 1964 1968 1973 1975 1976 1977 1979 1980 1981 1982 1986 1987 1988 1989 1990 1991 1992 1993 1994 1996 1997 1999 2000 199,851. 58 299. 255. 1, 559. 18. 344. 306. 028. 255. 659. 83. 905. 591.33 574. 711. 935. 610. 903. 418. 16,018. 807. 10,516. 000. 686. 063. 875. 302,283. 121,410 180 147 836 106 139 458 111 274 752 757 853 446 283 461 054 865 760 113 054 758 726 533 696 143,816 151,779 225 184 045 383 174 573 139 343 940 196 066 058 354 576 318 081 700 641 568 947 908 666 870 179,789 CASCADE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 1-2061 NET SALVAGE PERCENT.. 0 1983 1984 995,716. 752. 245,743 415 293,533 496 111-244 48,073 514 962 132 455 117 317 966 395 509 654 582 034 586 338 11,319 166 948 054 779 397 14,006 122,496 702,183 256 REM. LIFE (6 ) 27. 27. 28. 28. 28. 28. 28. 28. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 29. 30. 30. 30. 30. 50. 50. ANNUAL ACCRUAL (7 ) 735 157 379 240 265 135 159 211 461 223 13,880 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 291 of 378 IDAHO POWER COMPANY ACCOUNT 335.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) CASCADE PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..2061 NET SALVAGE PERCENT.. 1985 394.316 377 017 50. 1988 957.186 222 736 51. 1989 773.507 606 168 51. 59 1990 7 , 945 .358 622 324 51. 76 122 1991 755.278 332 424 51. 1992 12,362.805 156 10,206 52.196 1993 23,379.109 714 19,665 52.376 1994 345.876 046 300 52.120 1995 517.265 317 200 52. 1996 763.704 841 922 52.131 1997 16,678.261 506 15,172 53.286 1999 373.410 490 884 53.166 091,714.257,233 307,258 784,457 15,447 CLEAR LAKE PLANT INTERIM SURVIVOR CURVE..IOWA 100- PROBABLE RETIREMENT YEAR..2017 NET SALVAGE PERCENT.. 1937 279.220 202 14. 1939 32.14. 1955 60.14. 1957 42.14. 1973 721. 19 463 161 560 14. 1976 532.328 114 418 14. 1981 834.472 165 670 15. 1983 20.15. 1984 466.246 381 15. 1987 169.140 15. 1988 830.386 135 695 15. 1992 456.455 856 601 15.369 1995 907.453 506 401 15.289 15,351.216 168 13,183 871 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo 111-245 Page 292 of 378 YEAR ( 1) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK RESERVE (4) HELLS CANYON PLANT INTERIM SURVIVOR CURVE.. IOWA 100-S0 PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1952 1967 1974 197B 1979 1980 1981 19B2 1984 1985 1986 1988 1989 1990 1991 1993 1994 1995 1996 1997 1998 113. 611,796. 577. 578. 314. 007. 31,76B. 1B9. 004. 701. 25 681. 35 17,253. 84B. 672. 479. 190. B64. 696. 14,913. 934. 998. 749,5B5. 306,510 258 238 126 514 12, 047 063 224 216 984 875 204 079 679 902 435 139 716 867 343,212 199,318 16B 155 2B5 834 341 796 140 241 219 7B3 702 092 5B7 933 391 465 564 223,lB5 LOWER MALAD PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR. . 5-2033 NET SALVAGE PERCENT.. 0 1948 1969 1975 19B4 1988 1992 1995 65,555. 133. 236. 617. 422. 279. 907. 76,151. 26 40,349 108 221 128 004 853 42,730 47,928 12B 262 152 193 013 50,756 111-246 FUT. BOOK ACCRUALS (5) 412,479 409 423 232 722 23,935 144 664 905 541 012 630 890 777 098 278 764 13,522 469 435 526,400 627 109 355 270 086 894 REM. LIFE (6) 29. 30. 30. 30. 30. 31. 31. 06 31.12 31. 24 31.30 31. 36 31.48 31. 31. 31. 31. 31. 31. 94 32. 32. 32. 27. 28. 28. 29. 29. 29. B4 30. ANNUAL ACCRUAL (7 ) 13,627 217 771 149 445 179 123 119 223 134 243 422 170 262 17,235 639 103 130 89925,394 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 293 of 378 IDAHO POWER COMPANY ACCOUNT 335.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANNU AL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) LOWER SALMON PLANT INTERIM SURVIVOR CURVE..IOWA 100-S0 PROBABLE RETIREMENT YEAR. .2033 NET SALVAGE PERCENT.. 1935 76.26. 1947 96.27. 1949 179,839.109,972 139,204 40,635 27.470 1953 207.123 156 27. 1957 171.31 674 853 318 28. 1962 319.175 222 28. 1963 490.266 337 153 28. 1964 157.106 28. 1965 239.127 161 28. 1966 914.479 606 308 28. 1968 28. 1971 191. 93 119 28. 1972 394.189 239 155 28. 1977 574.686 868 706 29. 1978 500.214 271 230 29. 1979 852.603 029 823 29. 1981 16,166.376 071 095 29.277 1983 331.493 624 707 29. 1984 355.127 161 194 29. 1985 070.060 342 728 29. 1988 669.202 256 414 29. 1989 18,544.311 722 11,822 29.398 1990 12,812.458 377 436 29.284 1992 370.322 408 962 29. 1993 044.871 102 943 29. 1996 17,703.682 395 14,308 30.476 1997 950.759 961 989 30.165 1999 038.531 672 366 30.210 279,087.136,990 173,404 105,680 656 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 294 of 378 111-247 YEAR (1) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31 , 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) MILNER PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 11-2068 NET SALVAGE PERCENT.. 0 1962 1968 1978 1979 1992 1993 1994 1995 1996 1997 1998 1999 2000 251. 54. 376. 156. 543,047. 260. 22,130. 14,057. 31,250. 14,495. 305. 993. 641.80 651,023. 102 72,388 638 401 347 575 993 396 119 234 119 126 89,734 791 976 670 192 231 491 147 290 81,349 100,842 OXBOW HATCHERY PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1991 1993 1996 1999 041.03 11,136. 711 . 87 12,890. 213 597 196- 471- 47- 861 714 - OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1930 1931 1946 193. 70. 207. 127 126 111-248 132 251 106 453,313 470 19,155 12,388 28,058 13,265 815 847 352 550,182 237 12,607 759 14,604 REM. LIFE (6 ) 5~ . 52. 54. 54. 57. 57. 58. 58. 58. 58. 58. 59. 59. 31. 67 31. 80 32. 32. 110 28. 28. 29. ANNUAL ACCRUAL (7 ) 875 330 213 480 226 116 157 533 394 457 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 295 of 378 IDAHO POWER COMPANY ACCOUNT 335.MI SCELLANEOUS POWER PLANT EQUI PMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31,2001 ORIGINAL CALCULATED ALLOC.BOOK FUT. BOOK REM.ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1)(2)(3)(4)(5)(6)(7) OXBOW PLANT INTERIM SURVIVOR CURVE..IOWA 100 - PROBABLE RETIREMENT YEAR..2035 NET SALVAGE PERCENT.. 1950 19.29. 1952 53.29. 1955 111.29. 1957 138.29. 1958 70.29. 1959 422.232 181 241 29. 1961 327,112.176,052 137,354 189,759 29.338 1962 031.37 082 844 187 29. 1963 448.236 184 264 30. 1966 108.30. 1967 770.887 692 079 30. 1968 630.312 243 388 30. 1969 065.519 405 661 30. 1971 646.305 238 408 30. 1972 98.30. 1973 333.608 474 859 30. 1974 801.47 254 978 823 30. 1975 222.147 30. 1976 470.632 493 977 30. 1977 355.149 116 239 30. 1978 938.849 223 716 30.153 1979 656.263 205 451 30. 1980 973.160 905 069 31. 00 1981 040.911 491 550 31. 06 114 1982 302.111 215 31.12 1983 10,329.676 868 462 31.18 239 1984 968.707 332 636 31.24 116 1985 607.193 931 676 31. 30 1986 13,462.273 334 10,128 31. 36 323 1987 563.171 133 430 31.42 1988 25,868.474 831 20,038 31.48 637 1989 34,175.357 300 26,876 31.852 1990 11,365.928 284 082 31. 61 287 1991 532.851 664 868 31. 67 1992 558.687 316 242 31.197 1993 611.150 897 715 31. 80 148 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 296 of 378 111-249 YEAR (1) IDAHO POWER COMPANY ACCOUNT 335.MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) OXBOW PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 7-2035 NET SALVAGE PERCENT.. 0 1994 1995 1996 1997 1998 2000 2001 18,354. 20,147. 290,601. 995. 422. 090. 14,897. 405 324 41,672 426 716 136 222 657 593 32,514 233 559 106 173 877,847.278,650 217 399 PAHSIMERIO ACCUM. PONDS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. 0 1974 197B 19B4 1999 174. 66. 162. 7B5.555 365 1B8.716 471 PAHSIMERIO TRAPPING PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2035 NET SALVAGE PERCENT.. 0 1951 1956 1978 1984 1986 1987 1988 1991 1992 4 B4 . 263. 796. 658. 632. 961. B52. 344. 127. 285 149 327 227 201 596 115 566 252 100- 52- 115- 80- 71- 210- 392- 199- 89- 111-250 15,69B 555 258, OBB 40,763 864 9B4 14,724 660,449 124 125 421 718 584 315 911 738 704 172 244 544 217 REM. LIFE (6 ) 31. 31. 94 32. 32. OB 32. 32. 32. 30. 30. 31. 32. 29. 29. 30. 31.17 31.29 31. 35 31. 31. 31. ANNUAL ACCRUAL ( 7) 493 550 063 271 213 454 21,111 231 241 135 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 297 of 378 YEAR (1 ) ACCOUNT 335. IDAHO POWER COMPANY MI SCELLANEOUS POWER PLANT EQUI PMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) PAHSIMERIO TRAPPING PLANT INTERIM SURVIVOR CURVE.. IOWA 100 - PROBABLE RETIREMENT YEAR. . 6-2035 NET SALVAGE PERCENT.. 0 1995 1996 427. 315. 14,863. 236 189 143 SHOSHONE FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 5-2031 NET SALVAGE PERCENT.. 0 1921 1924 1925 1926 1928 1930 1945 1946 1957 1958 1959 1964 1966 1973 1975 197B 1983 1987 198B 1989 1994 1995 1996 1997 1999 2000 091.19 199. 164. 43. 109. 65. 110. 79. 241. 65 32. 157. 320. 160. 55. 80.45 137. 305. 827. 581.11 854. 104. 365. 10,942. 39,158. 038. 560. 98,78B. 730 140 115 143 1, B34 503 275 274 184 256 459 351 746 275 562 376 21,758 111-251 83- 66- 457- 091 199 165 109 111 241 153 087 146 B47 146 461 310 431 456 274 939 8, B79 946 633 34, 954 510 381 16,320 234 291 160 367 271 423 64B 091 003 30,280 092 928 REM. LIFE (6) 31. 31. 26. ANNUAL ACCRUAL (7) 520 165 180 2B3 068 214 243 25563,833 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 298 of 378 26. 26. 26. 27. 27. 27. 27. 27. 27. 27. 28. 28. 28. 28. 28. 28. YEAR ( 1) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2 ) CALCULATED ACCRUED (3 ) ALLOC. BOOK FUT. BOOK RESERVE ACCRUALS(4) (5) STRIKE PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 3-2032 NET SALVAGE PERCENT.. 0 1950 1952 1954 1956 1957 1962 1963 1964 1965 1966 1975 1978 1979 1980 1981 1982 1988 1990 1991 1992 1993 1994 1995 1996 1997 1999 2000 110. 205,797. 701.17 330. 210. 493. 971 . 698. 402. 445. 455. 544. 677. 340. 921. 914. 042. 903. 845. 740. 10,723. 9, 812 . 11,877. 456. 27,461. 51 695. 918. 325,494. 125,042 420 195 123 275 536 381- 217 770 211 672 288 869 580 141 633 360 778 350 377 971 130 696 614 209 238 153, 144 146,620 492 229 144 322 629 447 254 903 247 788 338 537 853 338 742 595 085 755 787 311 498 816 238 245 279 179,572 SWAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2040 NET SALVAGE PERCENT.. 0 1928 362.231 192 111-252 59,177 209 101 172 342 251 149 543 208 757 340 804 068 576 301 308 761 985 937 502 380 641 23,224 451 640 145,924 REM. LIFE ( 6) 26. 26. 27. 27. 27. 27. 27. 27. 27. 27. 27. 28. 28. 28. 28. 28. 28. 28. 28. 28. 28. 28. 28. 29. 29. 29. 29. 171 31. 09 ANNUAL ACCRUAL (7 ) 199 170 115 166 243 275 259 324 125 798 158 204 Exhibit No. Case No. IPC-03- J. SPANOS, IPCo Page 299 of 378 YEAR (1 ) ACCOUNT 335. IDAHO POWER COMPANY MISCELLANEOUS POWER PLANT EQUIPMENT CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2001 ORIGINAL COST (2) CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS(3) (4) (5) SWAN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100- PROBABLE RETIREMENT YEAR.. 6-2040 NET SALVAGE PERCENT.. 0 1938 1947 1964 1971 1978 1981 1984 1987 1989 1990 1991 1994 1995 1996 1997 2000 162. 535. 196. 183. 404. 494 . 005. 755. 521.63 10,279. 843. 967,280. 107,062. 168. 307,056. 098. 425,412. 307 153 521 262 485 869 401 492 161,052 15,845 534 33,039 237 219,704 255 127 432 046 402 549 991 237 133,518 13,136 443 27,391 196 182,144 TWIN FALLS PLANT INTERIM SURVIVOR CURVE.. IOWA 100-S0 PROBABLE RETIREMENT YEAR.. 12-2040 NET SALVAGE PERCENT.. 0 1938 1943 1944 1945 1947 1949 1950 1954 1957 1960 1962 1966 33,096. 140. 888. 40. 98. 814. 250. 141. 54 194. 110. 82. 113. 19,977 517 582 139 102 28,580 119 740 263 199 109 146 111-253 280 117 117 277 063 959 353 973 289 606 833,763 93,927 726 279,666 903 243,271 516 149 552 REM. LIFE (6 ) 31. 92 32. 33. 34. 34. 35. 35. 35. 35. 35. 35. 36. 36. 36. 36. 36. 32. 32. 32. 32. 32. 33. 33. 33. 33. 33. 34. 34. ANNUAL ACCRUAL (7) 167 232 156 23,070 593 103 683 161 34,349 140 Exhibit No. Case No.IPC-03- J. SPANOS, IPCo Page 300 of 378