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Exhibit No.1 08
Case No. IPC-03-
D. English, Staff.
2/20/04 Page 1 of 5
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Case No. IPC-03-
D. English, Staff
2/20/04 Page 2 of 5
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Idaho Power Company
Calculation of Net Periodic Pension Cost
Using 00% Expected Return on Plan Assets
Service Cost Calculation
Normal Cost as of January 1 , 2003
Interest at 6.75%
Service Cost
$ 9 530 065
643 279
$ 10 173 344
Interest Cost Calculation
Projected Benefit Obligation as of 01/01/03
Expected Distributions, Weighted for Timing
Interest Cost at 6.75%
$ 294 933,783
590 260
$ 19,463 188
Expected Return on Plan Assets
Market-Related Value of Plan Assets as of 01/01/03
Expected Contributions for 2003, Weighted for Timing
Expected Distribution for 2003, Weighted for Timing
Expected Return on Plan Assets at 00%
$ 282,420 076
590 260
$ 24 824 683
Ner Amortization Payments
Unrecognized Net Transition Obligation/(Asset)
Unrecognized Prior Service Cost
Unrecognized Net (Gain)/Loss
Total Amortization Payments
(263 000)
729 091
360 911
827 002
638 851Net Periodic Pension Cost
(Service Cost + Interest Cost - Expected Return on Assets + Net Amortization Payments)
Net Periodic Pension Cost Included In IPC's Filing 018 000
Adjustment to Net Periodic Pension Cost $ (1 379 149)
Exhibit No. 108
~ase No. IPC-03-
D. English, Staff
2/20104 Page 3 of 5
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Line No,
Idaho Power Company
Adjustments to Operating & Maintenance Expenses
for Social Clubs, Memberships and Contributions
Test Year 2003
Acct. No.Organization Amount
Various Edison Electric Institute 246 047,
Various Local Rotary Clubs 967.
Various Local Kiwanis Clubs 689.45
Various Local Lions Clubs 717,
Various Local Chambers of Commerce 24,490.
921 Political Party Donations 000.
921 Arid Club 200,
Various Miscellaneous Memberships and Contributions 066,
322 177,
Exhibit No. 110
Case No, IPC-03-
D. English, Staff
2/20/04 Page 1 of 2
Idaho Power Company
Miscellaneous Social Clubs, Memberships, and Contributions
Test Year 2003
Line No. Acct. No. Description
539 BOBIER, RIC E561 VALLEY HIGH SCHOOL RECREATION582 MCCALL MEMORIAL HOSPITAL593 COMMUNITY FORESTRY TRUST ACCOU908 HISTORIC DOWNTOWN908 HISTORIC DOWNTOWN908 HISTORIC DOWNTOWN908 HISTORIC DOWNTOWN908 HISTORIC DOWNTOWN10 908 IDAHO CANDY COMPANY11 908 COUNTRYMAN'S CLUB12 908 COUNTRYMAN'S CLUB13 908 MEADOW VALLEY SCHOOL14 921 NEVADA TAXPAYERS ASSOCIAT15 921 NEVADA TAXPAYERS ASSOCIAT16 921 GIBSON, GERRON S17 921 GIBSON, GERRON S18 921 MACMAHON, BRUCE E19 921 PETERSON , DIANA L20 921 GALE, JOHN R21 921 NATL ASSOC OF PROP TAX REP22 921 GIBSON, GERRON S23 921 PETERSON , DIANA L. 24 921 PETERSON , DIANA L25 921 IDAHO STATE TAX COMMISSION26 921 MONTANA TAX FOUNDATION IN27 921 NEVADA TAXPAYERS ASSOCIAT28 921 EMPLOYERS' HEALTH COALITION29 921 AMERICAN LUNG ASSOCIATION30 921 OREGON RURAL ELECTRIC31 921 OREGON BUSINESS ASSOCIATION32 921 OBENCHAIN, MEREDITH A33 921 OREGON NEWSPAPER PUBLISHERS AS34 921 PANTER, GREGORY W35 921 IDAHO LEGISLATIVE ADVISOR36 921 IDAHO POWER EMPLOYEE37 921 BOISE STATE UNIVERSITY38 921 CAPITOL HILL CLUB39 921 IDAHO INDUSTRY LIAISON GROUP
40 930,ASSOCIATED TAXPAYERS OF I
41 930.ASSOCIATED TAXPAYERS OF I
42 930,ASSOCIATED TAXPAYERS OF I
43 930,ASSOCIATED TAXPAYERS OF I
44 930,CENTRAL DISTRICT HEALTH
45 930,CENTRAL DISTRICT HEALTH
46 930,CENTRAL DISTRICT HEALTH
47 930,CENTRAL DISTRICT HEALTH
48 930.CENTRAL DISTRICT HEALTH
49 930,CENTRAL DISTRICT HEALTH
50 930.CENTRAL DISTRICT HEALTH
51 930,ASSOCIATED OREGON INDUSTR
52 930,ASSOCIATED OREGON INDUSTR
53 930,ASSOCIATED OREGON INDUSTR
54 930,ASSOCIATED OREGON INDUSTR
55 930,EAGLE HILLS GOLF COURSE
56 930,2 ASSESSOR'S CONVENTION FUND57 935 HISTORIC OLD TOWN, INC58 935 HISTORIC OLD TOWN, INC
Description 2
110703 OR ST SHERIFFS' AS
DONATION IN LIEU OF FLOWE
ANNUAL GIVING CAMPAIGN
DONATION TOWARDS 2004 ARB
TFDO 2003-HISTORIC DOWN TO
TFDO 2003-HISTORIC DOWNTO
TFDO 2003-HISTORIC DOWNTO
TFDO 2003-HISTORIC DOWNTO
TFDO 2003-HISTORIC DOWNTO
ANNUAL CHRISTMAS GIFT TO
COUNTRYMAN'S CLUB
COUNTRYMAN'S CLUB
ADVERTISEMENT FOR THE MEA
NEVADA TAXPAYERS ASSOC 20
NEVADA TAXPAYERS ASSOC 20
112602 ASSOCIATED TAXPAYE
112602 ASSOCIATED TAXPAYE
122302 ASSOCIATED TAXPAYE
013103 OREGON TAX RESEARC
071403 NATIONAL ASSOCIATI
2003 ANNUAL DUES
100603 ASSOCIATED TAXPAYE
102703 ASSOCIATED TAXPAYE
112203 OREGON TAX RESEARC
CENTRALLY ASSESSED PROPER
MONTANA TAX FOUNDATION 20
NEVADA TAXPAYERS ASSOC 20
MEMBERSHIP DUES
HONOR AWARD
OREGON RURAL ELECTRIC COO
OREGON BUSINESS ASSN DUES
091303 WORLD AT WORK
OREGON NEWSPAPER PUBLISHE
102903 CAPITOL HILL CLUB
IDAHO LEGISLATIVE ADVISOR
STACY NOFFZ DONATING MONE
BOISE STATE UNIVERSITY-
CAPITOL HILL CLUB
IILG CORPORATE MEMBERSHIP
ASSOCIATED TAXPAYERS OF I
ASSOCIATED TAXPAYERS OF I
ASSOCIATED TAXPAYERS OF I
ASSOCIATED TAXPAYERS OF I
SERVICES PROVIDED FOR 200
SERVICES PROVIDED FOR 200
SERVICES PROVIDED FOR 200
SERVICES PROVIDED FOR 200
SERVICES PROVIDED FOR 200
SERVICES PROVIDED FOR 200
SERVICES PROVIDED FOR 200
ASSOCIATED OREGON INDUSTR
ASSOCIATED OREGON INDUSTR
ASSOCIATED OREGON INDUSTR
ASSOCIATED OREGON INDUSTR
EAGLE HILLS GOLF COURSE
ASSESSOR'S CONVENTION FUND
TFDO 2003-HISTORIC DOWNTO
TFDO 2003-HISTORIC DOWNTO
Exhibit No. 110
Case No. IPC-03-
D. English, Staff
2/20/04 Page 2 of 2
Amount
40.
50,
250,
500,
21,
21,
21,
21,
21,
254.40
135.
135,
70,
300,
300,
80,
80,
80.
360,
475,
25,
80.
80.
400.
555,
780,
300.
175,
500,
750,
385.
195,
350.
50.
125,
75,
350.
16,
90.
313,
313.
313,
000,
360,
150,
150,
150.
150,
150,
150,
435,
145,
435,
145.
100,
50,
29.43
29.43
$ 36 066,
Idaho Power Company
Adjustments to Management Expenses
Test Year 2003
Packwood
Total Expenses
Disallowed
Remaining Expenses
Payroll Allocated to IDACORP
Expenses Allocated to IDACORP
$ 26 812,
509.21
302,
86%
$ 4 560,
Keen
Total Expenses
Disallowed
Remaining Expenses
Payroll Allocated to IDACORP
Expenses Allocated to IDACORP
5,499,
979,
520.
15,
Anderson
Total Expenses
Disallowed '
Remaining Expenses
Payroll Allocated to IDACORP
Expenses Allocated to IDACORP
Kearney
Total Expenses
Disallowed
Remaining Expenses
Payroll Allocated to IDACORP
Expenses Allocated to IDACORP
Panter
Total Expenses
Disallowed
Remaining Expenses
Payroll Allocated to IDACORP
Expenses Allocated to IDACORP
Stahman
Total Expenses
Disallowed
Remaining Expenses
Payroll Allocated to IDACORP
Expenses Allocated to IDACORP
Total Disallowed Expenses
Total Expenses to IDACORP
Total Adjustment
6,478.
509.
969,
37%
1,468,
522,
522.
41,
$ 30 995.44
337,
657.
14%
$ 2 052.
$ 10,567,
064,
502.48
16%
$ 1 360.40
$ 46,400.
9,498,
$ 55 898,
Exhibit No. 111
Case No, IPC-03-
D. English, Staff
2/20/04
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Exhibit No. 112
Case No. IPC-03-
D. English, Staff
2/20/04 Page 1 of 3
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