20050401Compliance filing.pdf

Idaho Power Company
F AS 143 Accounting
Year Ended December 31 2004
Recorded journal entries
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FERC Account Dr.Cr.
December 31 2003 balances
ARO Assets
Accumulated depreciation - ARO assets
Accumulated depreciation - removal costs
Regulatory assets
ARO Liabilities
Regulatory liabilities
Calendar year 2004 Accretion, Depreciation and Removal Cost Entries
Regulatory asset (accretion expense)
ARO liabilities
To record accretion expense on the asset retirement
obligations
101
108
108
182.
230
254
182.
230
060,293
142 594 975
6,455 677
420,574
376 159
139,811
142,594 975
420 574
Regulatory asset (depreciation expense)
Accumulated depreciation - ARO assets
To record depreciation on the ARO assets
182.
108
614
63,614
Accumulated depreciation
Regulatory liabilities
To record adjustments to the ARO regulatory liability for
the difference between regulatory-approved removal costs
and the FAS 143 accruals.
108
254
104 848
104 848
Calendar year 2004 changes in estimates
ARO Assets
Accumulated depreciation - ARO assets
Regulatory asset
ARO Liabilities
To record revision of estimated ARO at Bridger plant
landfill, based on new study completed in 2004
101
108
182.
230
714 827
1,432 628
420,051
1 ,727,404
December 2004 balances
ARO Assets
Accumulated depreciation - ARO assets
Accumulated depreciation - removal costs
Regulatory assets
ARO Liabilities
Regulatory liabilities
101
108
108
182.
230
254
775,120
147 699,823
372,493
859,824
287 789
147 699,823
Exhibit 1