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Home My WebLink About20031021Smith Exhibit 16.pdfBEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-03-13 IDAHO POWER COMPANY EXHIBIT NO. 16 L. SMITH 2003 Supporting Schedules N V> N "' N V> 0 0 e- 0 "' 0 "' 0 0 0 "' N g "' N 0 0 0 :q "' .... M 0 .,: .. M e- 0 w N 0 0 0 M 0 0 0 "' "' "' e- N M M "' "' "' N 0 "' 0 .,; M .... u, 0 r- r- 0 "' 0 ., "' N "' ., .. N "' .,; "' 0 "' w e- � ., "' "' M M "' r- M "' � "' ., M r r- 0 0 N .,; "' N N N N N N "' 0 " "' 0 N M 0 0 0 "' "' 0 0 0 "' r-, N "' 0 "' .,; 0 0 0 "' N 0 0 N 0 N ., "' "' N � 0 N 0 "' 0 0 0 0 " "' N ,n .... "' 0 0 0 "' N N N e- M "' N r- 0 ., .. N e- N "' "' 0 r e-, 0 0 M .,; 0 M "' .,; "' 0 ..; "' 0 r r-. N ..; "' N "' e- "' "' N 0 ..; M 0 M ., M 0 "' N � m N "' N M "' 0 0 M "' M "' "' M M M "' ., M N ., ,. s "' � M N N c, 0 M r-, "' .... 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" c Q) QI .... w 0 QI "' Ul "' " w 0 Q) "' Ul Ul "' ;:J Ul Ul :,: D D JJ "' "' Ul :,: ;::, ::, .u r. 0 c 0 Q) ... 0 H JJ ., E-, OJ ... 0 ... ..... .µ ,... > " " w c -� fi' QI H " s:: -� w � 'tl JJ .... � "1J .., . ... o:! 0 ;,, "' 0 0 "' 0 ;,, "' 0 0 0., ;,: :,: ..., ..., 0., ;,: :;;: ,-:, ..., " H w � .Q -5 .., c, 0 Q) c 0 0 .... N .... z r- ..:, .-i .... ..... IDAHO POWER COMPANY OPERATION AND MAINTENANCE EXPENSES For The Twelve Months Ended December 31, 2003 EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 3 OF 22 LINE NO FERC ACCOUNT NUMBER DI::3CRIPTION Y-T-D Actual June Forecast July Through December TOT,"\L Total maintenance Total operation Total steam power generation 1,638,522 548,895 2,187,417 0 0 0 3,860,027 1,130,737 4,990,765 601,187 666,090 1,267,277 1,149,339 1,808,726 2,958,065 351,737 255,420 607,157 7,600,813 4,409,868 12,010,681 666,655 l, 133, 948 1,800,603 193,246 102,514 295,759 8,012,538 4,688,306 12,700,845 1,918,580 1,777,151 3,69�,nr 3,114,832 4,875,711 7,990,543 13,905,851 12,577,631 26,183,481 21,506,663 16,987,499 38,494,162 Main of electric plant Main of misc steam plant Steam expenses Electric expenses Misc steam power expenses Rents Operand supv engineering Fuel 513 514 501 502 505 506 507 Maintenance - 510 Main supv and engineering 511 Main of structures 512 Main of boiler plant Power production expenses: Steam power generation - Operation - 500 1 2 3 4 5 6 7 13 14 8 9 10 11 12 Maintenance - Total maintenance Total hydraulic power generation Total operation 1,922,893 2,344,497 4,267,390 2,234,157 1,716,226 3,950,383 2,542,557 2,936,918 5,479,474 587,345 470,852 1,058,196 860, 3.(18 899,453 1,759,801 187,069 204,903 391,972 8,334,368 8,572,848 16,907,217 555,105 621,696 1,176,801 42"1,237 644,224 1,071,461 427,733 458, 572 886,306 1,482,202 1,100,830 2,583,033 1,087,507 1,211,460 ? , ?qR, qF,7 3,979,785 4,036,781 8,016,567 12,314,154 12,609,630 24,923,783 supv and engineering of structures of res,darns,waterwys of electric plant of mice hydro plant 541 Main 542 Main 543 Main 544 Main 545 Main 536 Water for power 537 Hydraulic expenses 538 Electric expenses 539 Mice hydro pwr gen exp 540 Rents Hydraulic power generation - Operation - 535 Oper supv and engineering 28 27 22 23 24 25 26 21 15 16 17 18 19 20 Total operation 215,688 167,054 382,741 0 0 0 67,415 128,392 195,806 98,764 254,853 353,617 0 15,103 15,103 381,867 565,402 947,268 Oper supv and engineering Fuel Generation expenses Misc other pwr gen exp Misc other pwr gen exp 548 549 549 Other power generation - Operation - 546 547 34 29 30 31 32 33 IDAHO POWER COMPANY OPERATION AND MAINTENANCE EXPENSES For The Twelve Months Ended December 31, 2003 LINE NO 1 2 3 4 FERC ACCOUNT NUMBER 554 DESCRIPTION Main misc oth pwr gen plt Y-T-D Actual June 0 108,581 39,483 149,477 Forecast July Through December 752 82, 474 169,926 249,228 TOTAL 752 191,054 209,409 398,705 Other power generation - (continued) Maintenance - 551 Main supv and engineering 552 Main of structures 553 Main of gen and elec plt 6 Total maintenance Total other power generation 297,541 679,408 502,379 1,067,781 799,920 1,747,189 7 8 9 557 Other expenses 0 13,373 717,229 0 7,961 1,413,959 0 21, 334 2,131,188 Other power supply expenses - 555 Purchased power 556 System cont and load disp 10 11 Total other power supply expenses Total power production expenses 730,603 35,230,827 1,421,920 32,086,829 2,152,523 67,317,657 EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH. IPCo PAGE 4 OF 22 IDAHO POWER COMPANY OPERATION AND MAINTENANCE EXPENSES For The Twelve Months Ended December 31, Total maintenance Total transmission expenses Total operation EXHIBIT NO. 16 C/\SE NO. IPC-E-03- 13 L. SMITH, IPCo PAGE 5 OF 22 2003 Forecast July Through December TOTAL 886,771 1,878,326 1,341,182 2,714,370 989,783 1,762,104 j�8,ll"/ b::>4,b44 0 0 1,470,276 2,987,576 336,209 476,947 982,739 1,592,298 6,335,076 12,066,266 407, 113 774,542 (1, 88,1) (1, ::,::,;t) 526,837 1,901,974 1.555,386 2,514,150 3,031 60,764 2,490,478 5,249,878 8,825,554 17,316,144 Y-T-D Actual June 367,428 jj I 1,375,137 958,764 57,733 8,490,590 2,759,400 5,731,190 991, 555 1,373,187 772, 321 j;tb,�21:l 0 1,517,300 140,739 609,559 DESCRIPTION Main or structures Main of station equip Main of overhead lines Main of misc trans plant Oper supv and engineering Load dispatching Station expenses overhead line expenses Underground line expenses Trans of elec by others Misc trans expenses Rents '.>b::,1 570 571 573 561 562 ::>bJ 564 565 566 567 Maintenance - 568 Main supv and engineering FERC ACCOUNT NUMBER Transmission expenses: Operation - 560 9 1 2 3 4 5 6 7 8 15 16 10 11 12 13 14 LINE NO Distribution expenses: Operation - 17 580 Oper supv and engineering 1,570,393 1,953,311 3,523,703 18 581 Load dispatching 1,084,573 1,271,663 2,356,235 19 582 Station expenses 451,822 8?.l,981 1,271,80.1 20 583 Overhead line expenses 1,587,755 2,019,674 3,607,428 21 584 Underground line expenses 1,173,197 1,479,798 2,652,995 22 585 St light and sgnl sys exp 84,873 71,451 156,324 23 586 Meter expenses 3,041,190 3,591,100 6,632,290 24 587 Customer install expenses 238,443 267,685 506,128 25 588 Misc distribution exp 2,480,266 2,255,500 4,735,766 26 589 R<=UL� 9,217 130,448 139,665 27 Total operation 11,721,727 13,862,611 25,584,339 Maintenance - 28 590 Main supv and engineering 17,255 37,641 54,896 29 591 Main of structures 0 0 0 30 592 Main of station equip 1,283,771 1,369,276 2,653,046 31 593 Main of overhead lines 5,710,292 6,307,562 12,017,854 32 594 Main of underground lines 578,362 736,651 1,315,013 33 595 Main of line transformers 646,026 765,155 1,411,180 34 596 Main of st lght-sgnl sys 164,502 197,943 362,444 35 597 Main of meters 760,988 773,808 1,534,797 36 598 Main of misc dist plant 129, 712 86,450 216,161 37 Total maintenance 9,290,907 10,274,486 19,565,393 38 Total distribution expenses 21,012,634 24,137,097 45,149,731 EXHIBIT NO. 16 C:AS!= NO. IPC-E-03-13 L. SMITH, IPCo PAGE 6 OF 22 IDAHO POWER COMPANY OPERATION AND MAINTENANCE EXPENSES For The Twelve Months Ended December 31, 2003 LINE NO FERC ACCOUNT NUMBER DESCRIPTION Y-T-D Actual June Forecast July Through December TOTAL Customer accounts expenses: Operation - 1 °L- 3 4 5 901 �u� 903 904 905 Supervision Meter reading expenses Cust recrds - collect exp Uncollectible accounts Misc customer accts exp 185,939 2,289,427 3,827,689 1,592,466 545 205,778 2,419,857 3,447,052 2,973,845 1,274 391,716 4,709,294 7,274,751 4,566,311 1,819 6 Total customer accounts expenses 7,896,066 9,047,825 16,943,891 7 13 9 10 11 Customer service and informational expenses: Operation - 907 Supervision �u� Customer assistance exp 909 Info and instruct adv exp 910 Misc cust svc and inf exp 912 Demo and selling exp 219,498 3,466,592 156 275,989 0 158,334 4,309,043 19 311, 029 0 377,832 7,775,636 175 587,017 0 12 Total customer service and informational expenses 3,962.235 4.778.42n 29,833,732 16,271,742 (26,252,934) '.i,'.i80,743 3,912,580 3, 2 71, 3,12 25,757,402 2,807 3,890,872 0 452,108 1,255,018 23,130 14,989,109 8,827,610 (13,261,046) 2,367,090 2,041,529 1,406,845 13,068,466 1,332 1,912,284 0 314, 468 585,254 17, 671 14,844,624 7, 444, 132 (12,991,888) 3,213,653 1,871,050 1,864,497 12,688,937 1, 475 1.978,588 0 137,640 669,754 5,459 Admin and gen salaries Office supplies and exp Admin exp transf - er OutsidQ SQrvices employed Property insurance Injuries and damages Emp pensions and benefits Franchise requirements Reg commission expenses Duplicate charges - er General advertising exp Misc general expenses Rents 922 q:n 924 925 926 927 928 929 930.1 930.2 931 Administrative and general expenses: Operation - 920 921 13 14 15 Hi 17 18 19 20 21 22 23 24 25 26 Total operation 31,727,931 32,270,711 63,998,642 Maintenance - 27 935 Main of general plant 1, 140, 672 877,440 2,018,112 28 Total maintenance 1,140,672 877,440 2,018,112 29 Total administrative and general expenses 32,868,603 33,148,151 66,016,754 30 Total electric operation and maintenance expenses 109,450,955 112. 023. 883 221,484.818 o, o, C'� N <D O rl C'- M <D Of) <D N r- O rl r- <") OJ Ul O rl r- <") OJ Ul a, r- O rl c- <") a, Ul a, r- "' Ul "' "' Ul 00 " 0 0 0 0 M rl 0 0 0 0 M rl 0 0 0 0 M rl 0 0 0 0 M rl co .,. rl co " rl N 0 co 00 "' 00 0 "' a, "' 00 rl 0 "' a, "' co 0 "' a, "' co rl "' "' N ..... 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Idaho Power Company lntelliplant Depreciation System Forecasted Depreciation and Amortization Expense Twelve Months Ending 12131/03 FERC I in� Nn_ Account Total 302 Franchises and Consents 221,404.00 2 303 Miscellaneous Intangible Plant 9,582,890.62 3 330 Land and Land Rights 312.00 4 Total Amortization Expense 9,804,606.62 5 310 Land Rights and Water Rights 4,314.78 6 311 Structures and Improvements 3,833,612. 76 7 312 Boiler Plant Equipment 13, 799,385. 72 8 314 Turbogenerator Units 3,548,690.14 9 315 Accessory Electric Equipment 1,839,691.48 10 316 Miscellaneous Power Plant Equipment 492,519.90 11 Total Steam Production 23,518,214. 78 12 331 Structures and Improvements 2,388,760.89 13 332 Reservoirs, Dams and Waterways 5,B74,7U!:1.to 14 333 Waterwheels, Turbines and Generators 2,831,822.16 15 334 Accessory Electric Equipment 701,143.23 16 335 Mi"coll=oous, PowQr Pl:>nt F(J11ir,m�nt 224.002.15 17 336 Roads, Railroads and Bridges 106,084.31 18 Total Hydro Production 12, 126,522.49 1!:I 341 Structures and Improvements 40,178.39 20 342 Fuel Holders 55,040.56 21 343 Prime Movers 25,609.39 22 344 Generators 1,431,888.03 23 345 Accessory Electric Equipment 41,898.36 24 346 Miscellaneous Power Plant Equipment 82,990.31 25 Total Other Production 1,677,605.04 26 Total Production 37,322,342.31 27 352 Structures and Improvements 926,157.25 28 353 Station Equipment 4,936,020.32 29 Total Transmission Stations 5,862, 177.57 30 350 Land Rights and Easements 236,368.64 31 354 Towers and Fixtures 1,098,226.52 32 355 Poles and Fixtures 2,074,354.49 33 356 Overhead Conductors and Devices 1,924,316.68 34 ::l!:l\:i Roads and Trails 4,000.60 35 Total Transmission Lines 5,338, 105.01 36 Total Transmission 11,200,282.58 EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 9 OF22 Idaho Power Company lntelliplant Depreciation System Forecasted Depreciation and Amortization Expense Twelve Months Ending 12/31/03 FERC Line No. Account Total 37 361 Structures and Improvements 432,614.93 38 362 Station Equipment 3,005,201.67 39 Total Distribution Stations 3,437,816.60 40 364 Poles and Fixtures 5,899,877.75 41 365 Overhead Conductors and Devices 2,273, 123.95 42 366 Underground Conduit 666,993.18 43 367 Underground Conductors and Devices 4,376,200.68 44 368 Line Transformers 10,147,291.30 45 369 Services 2,263,060.04 46 370 Meters 1, 146,304.81 47 371 Installations on Customers' Premises 173,257.08 48 373 Street Lighting and Signal Systems 184,744.69 49 Total Distribution Lines 27,130,853.48 50 Total Distribution ::lU,bbtl,b/U.Utl 51 390 Structures and Improvements 1 ,333,096.62 '52 ctQ1 Offir,A Fr rrnin irA and Equipment 5.915.998.20 53 392 Transportation Equipment 4,327.16 54 393 Stores Equipment 40,037.96 55 394 Tools, Shop and Garage Equipment 167,525.80 56 395 Laboratory Equipment 432,834.59 57 396 Power Operated Equipment 8,568.96 58 397 Communications Equipment 1,039,204.61 59 398 Miscellaneous Equipment 119,522.29 60 Total General 9,061,116.19 61 Total Depreciation Expense 88, 152,411.16 62 Total Depreciation and Amortization 97,957,017.78 EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 10 OF 22 Co .. � N .., .--< r-. N " :] N ... e ::: :;; " .. .. • "' "' � co "' (") • ..; .... '""";- u .,, 21 CY") 9 • :, .. LI.J � "' -0 I N "' "' o 0 N • ..; ... � , .,, Q_ o LL 0 o :a: - Q: 0 " -;:, .. z o :i "' z 1i "' cc 1-- 1-- a ..; ... iii LI.J � LI.J "" • u .,, :r (/) <..!) •o <{ (/) u >< <{ . " o 2� .. gj LI.J _j Q_ ill i ..; ... o .,, •. "' " .. .., "' "' . co ., 0 ..; ..; " u, "' .. .. "' "' "' "' � "' "' s "' - .,, �� .... 0 tll N .. .., �i e "' "' 0 ..; ;;: a� .., s ": ffi .., .., f< u � [§ � "' "' m "' "' 8 ;;J '2 :,: ... ;;: "' ' -o c ��: .., "' "' "'"'.t: � "' !':: r-- "'" "' O VIC " ... ... · .,, .... ,c( ,:'\ � 1§><" H ,:t. Ill .... g > ro ..... " ... "' � iH "-',: "' r- u u "' ">, ... m ,-< ... �t " � �" � ;i r� " -;:, .. "' � 0 ,-<. ... 0: " .,, t; {l "' ... .., ec � ... 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" ""' i .. . 0 " " "' u 0 � ;:: o ja "' .. • I � 0 •j z IDAHO POWER COMPANY TAXES OTHER THAN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2003 Line Jan - June July - December 2003 No DESCRIPTION Actual Estimate AMOUNT State, county and local taxes: Real and personal property: 4 Idaho 6,400,000.00 6,400,000.00 12,800,000.00 5 Oregon 977,891.47 1,050.418.00 2.028,309.47 6 Montana 40,000.00 40,000.00 80,000.00 7 Wyoming 475,000.00 475,000.00 950,000.00 8 Nevada 468,604.92 490,000.00 958,604.92 9 Shoshone-Bannock 31,093.00 31,093.00 62,186.00 10 Total real and personal property 16,879, 100.39 11 Kilowatt-hour tax - Idaho 2,094,285.00 Licenses: 12 Wyoming - 2,964.62 2,964.62 13 Nevada 0 0 - 14 Shocr0no-9:;nnock 1 sn nn 150.00 15 Total licenses 3,114.62 Regulatory commission: 16 Idaho 935,098.84 935,098.84 1,870,197.68 17 Oregon 47,089.00 47,089.00 94,178.00 18 Nevada 100.00 100.00 19 Total regulatory commission 1 96_4,475!68 Franchise: 20 Oregon (actual Jan· April) 234,544.09 227,100.00 461,644.09 21 Nevada (sold distribution) 0 0 22 Total franchise 461,644.09 23 TOTAL TAXES OTHER THAN INCOME TAXES 21,402,619.78 July 22, 2003 k:/oti/msc/2003/165236 Rate Case EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 12 OF 22 165236an.xlw r- "' 0 M "' "' 0 0 m M 0 e- 0 ., N ., M 0 r- M a, M a, m "' "' "' s M ; 0 N r-, M "' "' M "' r, "' M e; 0 M ., "' ., r- "' g N "' m N N N N ... M M � 0 0 "' "' 0 ... m j "' r- N "' "' "' "' r-, M "' r-- ... N M "' r- ., "' ... R "' ... "' M M "' N u N " "' (") s ... ..; j r- "' "' 0 "' r- "' "' 0 � ... e- r- N 0 e- 0 ec 0 M "' "' ., "' 0 "' w � .; ., '.'.: "' "' ::: N � "' "' 0 0 -0 u N r- r- N N "' � 0 N z � � o 0... u LL M r- 0 g g ., � r-, 0 £ - 9: 0 " "' 0 ... N o 0 "' r- z .i; "' .; 0 "' 0 ., .; ., I' (") s N 0 0 "' � z � M "' "' "' ec � �g ... ..; N N ,.; \;: co w � ui 3 I � (_I) � (f) ii "' "' "' e- v, "' "' ., r- »; o -c r- "' ., "' M M "' w _j 0... "' r- .; "' ,. m "' r- - "' N N ., ., r- r- ,jl � .• 0 ... e- "' 0 "' ., � "' ., 0 ., ... 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M N "' N "' "' "' "' 0 "' . r- "' N -· . � ::; ::: "' c "' "' 0 "' . ... ., r- r- .., "' u @ " .,; l'I, � '" ,; 0 ij • . ft >, ,l . 0 0 " " . u • O> >, 11 0 " .g .s 0, l > :g . 0 • 0 0. •rl u " u 0 � " 3 0 " . c .c M 0 , . 0 5 . 5 :'l " § .!; iJ � • il . 3 " " 5 . " ft :� . oi . "' § . . 0. u -� 0 c . v 0 -� u u " . . " . c • " f " • " r< r< " 0 x . � 0 u � � • � .5 . . .j . 0 x . u u " e . " w ·� w � � � � � . r< • r< . . . � � � � ! O> ,. " � u .s � � .cl 0 " .cl 0 .� � . ... � .5 . g .5 .5 w . "' ll' . :; .5 v . "' z � z • I " 0 ::: ::: jZ Line No 1 Actual 2 Actual 3 Actual 4 Actual 5 Actual 6 Actual 7 Actual 8 FUL ecct::, L 9 Forecast 10 Forecast 11 Forecast 12 Forecast 13 Forecast 14 IDAHO POWER COMPANY ELECTRIC PLANT IN SERVICE For The Thirteen Months Ended December 31, 2003 Month December, 2002 . ,January, 2003 . February . March . April . May . .Jurie . July . August . September . October . November . December . Average . ( 1) Amount $3,087,419,093 3,094,125,058 3,098,6':)7,86:i 3,108,132,719 3,113,961,033 3,122,816,311 3,134,473,379 'I. 140. V,4.884 3,147,510,909 3,160,280,091 3,171,438,795 3,182,048,314 3,212,590,750 $3,136,446,862 (1) Includes $1,577,313.85 of Asset Retirement Obligation as required by the Statement of Financial and Accounting Standards 143 for the months of March Lluuugh December that ho o been reversed in Exhibit 20, Pa.aP 1 , T.i ne 7. EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 14 OF 22 Line No IDAHO POWER COMPANY ACCUMULATED PROVISION FOR DEPRECIATION For The Thirteen Months Ended December 31, 2003 Month (1) Amount 1 2 3 4 5 6 7 Actual Actual Actual Actual Actual Actual Actual December, 2002 $1,269,613,653 January, 2003 1,276,765,930 February 1,284,008,956 March....................................................... 1, 154, 752, 250 April 1,159,124,631 May 1,164,547,674 June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 170 , 4 0 8 , 0 6 6 8 Forecast July........................................................ 1,177,301,131 9 Forecast August. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 183, 872, 283 10 Forecast September................................................... 1,187,705,483 11 Fore co.ct Octobor. . . . . . . . . . . . . . . 1. 193. 688, 410 12 Forecast November.................................................... 1,200,091,813 13 Forecasl December.................................................... 1,199,531,838 (1) 14 Average $1, 201, 647, 086 Excludes $106,204,709.85 of Asset Retirement Obligation as required by the Statement of Financial and Accounting Standards 143 for the months of March through December that has been reversed in �xhibit 20, Page l, Llrn:! 8. EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 15 OF 22 Line No l ACt:Ual 2 Actual 3 Actual 4 Actual 5 Actual 6 Actual 7 Actual 8 Forecast 9 Forecast 10 Forecast 11 Forecast 12 Forecast 13 Forecast 14 IDAHO POWER COMPANY ACCUMULATED PROVISION FOR AMORTIZATION Ul:'' l!:Ll!:C'l'JUC UTILITY PLANT For The Thirteen Months Ended December 31, 2003 Month December, 2002 ..........•...................... January, 2003 . February . March . April . May . June ··········· July . August . September . October . November . December . (1) Amount sz a. :i84, 11:; 26,401,326 27,218,346 28,035,380 28,854,643 29,671,679 30,488,715 31,305,751 32,122,787 32,939,823 33,756,859 34,573,895 34,658,203 Average ====$=3=0='=4=3=1='=6=5=6== EXHIBIT NO. 16 CASE NO. IPC-E-03- 13 L. SMITH, IPCo PAGC 160F 22 IDAHO POWER COMPANY MATERIALS AND SUPPLIES For The Thirteen Months Ended December 31, 2003 (1) ( 2) ( 3) Line Account Account � Month 154 163 Total 1 Actual December, 2002 ........................ $18,938,667 $2,519,780 $21,458,447 2 Actual January, 2003 ................ , ... , · · .. $18,578,365 $2,634,479 $21,212,844 3 Actual February .............................. $18,584,769 $2,692,047 $21,276,816 4 Actual March ................................. $19,355,270 $2,552,486 $21,907,756 5 Actual April ................................. !il':i,u:ia,u�ti :;,2,302,)71 �21,440,4:;9 6 Actual May ................................... $18,886,323 $2,234,116 $21,120,439 7 Actual June .................................. $19,020,707 $2,123,428 $21,144,135 8 Forecast July .................................. $19,229,490 $2,940,742 $22,170,232 !) r-e e-c c c o e .11..uguct. - .. .. - .... - ... $lG.229.490 $2,940,742 $22,170,232 10 Forecast September ............................. $19,229,490 $2,940,742 $22,170,232 11 Forecast October ............................... $19,229,490 $2,940,742 $22,170,232 12 Forecast November .............................. $19,229,490 $2,940,742 $22,170,232 13 Forecast December .............................. $19,229,490 $2,940,742 $22,170,232 14 Average ............................ $19,061,471 $2,675,628 $21, 737, 099 EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SM ITH, I PCo PAGE 17 OF?? . "' N " N V> r •o N "' "' r- 0 N "' . § .., N "' N N .. a M "' .. 0 N "' 0 ., 0 � N M 0 0 r "' 0 "' e N N "' N N "' "' N N "' � •o � "' .. "' 0 O M "' "' N O "' r- "' ' . ,\: � � ; " " ,li ,li " " 0 0 u � ii! 0 ffi " " " ·3 .� EXHIBIT NO. l 6 " � "' • CASE NO. IPC-E-03-13 � . . . � L. SMITH, IPCo " 0 0 s u u 0 PAGE 18 OF 22 'tl 'tl r- . . " M " t u u � 15 � § " [:l 0 e 01 jz N � w "' rl M 0 .. c "' 00 N .. � " j N 0 0 N ...; M V> >< N N 0 "' 0 "' 0 "' i r-, n N 0 "' N ec 0 0 0 0 "' " "' u V> "' "' M "' ("') 8 .; ...; M V> I ("') j � � � � :.. � "' 0 N "' w r-- 0 "' "' ..; 0 -0 I N N r- M M N 0 o 0 N G "' "' "' .. M 0 � a .: .; ;:; () Q o LL - 9: 0 0 "' g .. "' "' r- z o I' 0, " "' "' "' N 0 M f- z � 1: ·- r-, r-. f- c- M n .. .. ,..· � zs UJ � UJ 0 e, M "' "' M g "' "' :E if) (!) ...; .. >< <( (/) ;:[ V> o _j UJ .. 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E' O, " m '" "' 0 � � w • . -0 g, w � � 5 "' 0 0 0 i u 00 00 w ,I: U] ·� w w � , " I 0 il u ! -;;; >, ,, i � '" il 1'l 0 0 " I I c c .. � c . :� � . ·� 0 ;J " 0 " ·c " 0 w . a: . g g � � . "' � · 1 C O "j z IDAHO POWER COMPANY 2003 RATE CASE ESTIMATE DEFERRED INCOME TAX BALANCES BEGINNING CHANGE IN ENDING ADJUSTED BALANCE BALANCE BALANCE AVERAGE BALANCE ACCOUNT 190 - ACCUM DEF INC TAXES 004003-CONSTRUCTION ADV-252 3,758,549 305,808 4,064,357 3,911,453 005010-SFAS 112-POST-EMPLY BEN 182/253 850,104 26,917 877,021 863,562 005033-NONVEBA PEN&BEN-Acct 228 977,195 11,015 988,210 982,702 005044-RESTRICTED STOCK PLAN-COMP 449,871 (158,507) 291,364 370,618 005047-0THER EMPLOYEE'S LT DEFERRED COMP-226 203,726 43,281 247,007 225,367 007007-0THER REGULATORY LIABILITIES-254 1,020,870 (477,383) 543,487 782,179 OC0001 VEBA-POST RET Bt,.JJ:TS-TRUST-ACCT 1RS (456 827) (90.591) (547.418) (502 123) TOTAL 190 6,803,488 (339,460) 6,464,028 6,633,758 ACCOUNT 282 - ACCUM DEF INC TAXES· OTHER PROPERTY LIBERALIZED DEPR - ELEC PLANT (213,352.493) (4,855,118) (218,207,611) (215,780,052) BRIDGER PRTNRSHP CPTLZD ITMS - DEF ONLY (632.057) 102,400 (529,657) (580,857) FERG JURISDICTION - S. GEORGIA & 144A (7,368.363) (337,604) (7,705,967) (7,537,165) N VALMY PRTNRSHP CPTLZD ITMS · Off ONLY (1,039,766) 76,500 (963,266) (1,001,516) rcncCNT ACE REPAIR ALLOWANCE - DEJ: Ot-.ll.V (560.785) 169.200 (391.585\ (476 185) TOTAL 282 (222,953,464) (4,844,622) (227,798,086) (225,375,775) ACCOUNT 283 • ACCUM DEF INC TAXES - OTHER 00[,000 CAJ�l/LOSS O�l RG.I\COUIRGD nr::RT.rn=i:>=RRe'I) 11 091.668) 246.099 (845.569) (968,619) 005039-POST RETIREE BENEFIT· FAS106·ACCT 182 (445,204) 212,990 (232,214) (338,709) 005041-SUN VALLEY FAC ·· REV AMORT (4,836i 4,820 (16) (2,425) 008020-CONSERVATION PROGRAMS ( 1 Q,426.491) 1,291,64G (9, 134,8�5) (9.780,668) 00805'1-MERIDIAN CONTRACT Rl JYOUT !169,313) 168,758 (561) (84,940) 008057-REORGANIZAllON COSTS-ACCT 182 (887,335) 294,798 (592,537) (739,936) 008071-PHOTOVOL T AIC STARTUP COSTS-ACCT 182 (19,456) 9,308 (10,148) (14,802) 008074-INCREMENTAL SECURITY COSTS DEDUCTED (332,373) (73,243) (405,616) (368,995) 009076-SECURITIZATION r.nsTS 0 0 0 0 FERG JURISDICTION· 144A 697,937 (80,137) 617,800 657,869 TOTAL 283 (12,678,745) 2,075,039 (10,603,706) (11,641,226) TOTAL DEFERRED TAX BALANCES (22e ,828,721) !3, 109,043) (231,937,764) (230,383,243) EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 20 OF 22 k:\INC\FIN\2003\ RATE CASE\2003 RATE CASE DEF TAX BALANCES-EXHIBIT.xis IDAHO POWER COMPANY CUSTOMER ADVANCES FOR CONSTRUCTION For The Thirteen Months Ended December 31, 2003 Line Nu 1 Actual 2 Actual 3 Ac c ue.L 4 Actual 5 Actual 6 Actual 7 Actual 8 Forecast 9 Forecast 10 Forecast 11 Forecast 12 Forecast 13 Forecast 14 December, 2002 . January, 2003 . Pebruo.ry . March . April . May . June . July . August . September . October . November . December . (1) l\mount $10,505,595 10,361,853 10,157,018 10,110,651 10,423,011 10,953,850 10,910,407 11,034,524 11,467,969 11, 961, 948 11,781,036 11,522,121 11,379,331 Average ===$=1=0=, =9=6=6=, =8 7=0= EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 21 OF 22 IDAHO POWER COMPANY IERCo - SUBSIDIARY RATE BASE COMPONENTS For The Thirteen Months Ended December 31, 2003 ( 1) (2) (3) (4) Advance Notes Line Coal Payable to IiO. aonrn 1nvesc:menc Rovalt:ies sulrnl<.llctL :i: TULdl 1 Actual December, 2002 .... $15,107,633 2,547,852 ($2,652,612) $15,002,873 2 Actual January, 2003 ..... 15,401,292 2,532,949 (3,568,647) 14,365,594 3 Actual February .......... 16,068,671 2,514,721 (4, 592, 531) 13,990,861 4 �rt"11�l M;,rrh ............. lfi.?47..349 2.497.471 (6. 851.155) 11.888.665 5 Actual April ............. 18,196,702 2,479,325 (6,916,981) 13,759,046 6 Actual May ............... 19,330,497 2,466,052 (6,356,753) 15,439,797 7 Actual June .............. 21,111,209 2,451,168 (8,017,617) 15,544,760 8 Forecast July .............. 20,323,887 2,435,331 (7,172,239) 15,586,978 9 Forecast August ............ 21,130,434 2,418,387 (8,283,082) 15,265,740 10 Forecast September ......... 21,926,750 2,400,535 (8,772,435) 15,554,850 11 Forecast October ........... 25,831,467 2,384,528 (10,340,282) 17,875,714 12 Forecast November .......... 16,340,372 2,365,650 (1,298,704) 17,407,318 13 Forecast December .......... 17,167,251 2,349,046 (2,001,214) 17,515,083 14 11.verage ........ $18,782,963 $2,449,463 ($5,909,558) $15,322,868 EXHIBIT NO. 16 CASE NO. IPC-E-03-13 L. SMITH, IPCo PAGE 22 OF 22