20040220Holm Exhibits.pdf

Staff Exhibit 101
COMMISSION STAFF PROPOSED
CALCULATION OF REVENUE REQUIREMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Schedule Contents
Table of Contents
Total Idaho Revenue Requirement
Development of Rate Base Components
Development of Net Income Components
Electric Plant in Service Details
Electric Plant in Service Details
Accumulated Provision for Depreciation
Accumulated Provision for Depreciation
Additions and Deletions to Rate Base
Additions and Deletions to Rate Base
Operating Revenues Detail
Operation & Maintenance Expenses
Operation & Maintenance Expenses
Operation & Maintenance Expenses
Operation & Maintenance Expenses
Operation & Maintenance Expenses
Operation & Maintenance Expenses
Depreciation & Amortization Expense
Depreciation & Amortization Expense
Exhibit No. 101
Case No. IPC-03-
A. Holm, Staff
2120/04 Page 1
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ANNUALIZED GROSS PAYROLL ADJUSTMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Line
No.Idaho Power-Proposed Operatin ustment Amount
December 2003 Estimated Two Pay Periods 356 933
Multiplied by (26 Pay Periods Per Year)108 640 129
Less 2003 Estimated Total Year 104,404 373
Gross Adjustment 235 756
Operating Percent 68.78%
Adjustment to Operating Expense 913 244
Staff Proposed Operating Adjustment
December 2003 Actual Two Pay Periods 914 096
Multiplied by (26 Pay Periods Per Year)102 883 242
Less 2003 Actual Total Year 101 633 214
Gross Adjustment 250 028
Operating Percent 68.85%
Staff-Proposed Operating Adjustment 860 590
Adjustment to Operating Expense 052 654
Exhibit No.1 02
Case No. IPC-03-
A. Holm, Staff
Schedule 2
2/20/04
FORECASTED SALARY STRUCTURE ADJUSTMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Line
No.Idaho Power-Pro osed Operatin ustment Amount
2003 Estimated Annualized Gross Payroll 108 640 131
Estimated SSA
Gross Adjustment 259 204
Operating Percent 68,78%
Adjustment to Operating Expense 241 595
Staff Proposed Operating Adjustment
2003 Actual Annualized Gross Payroll 102 883 242
Actual SSA
Gross Adjustment 086,497
Operating Percent 68.85%
Staff Proposed Operating Adjustment 124 920
Difference Between Staff and Idaho Power 116 675
Exhibit No.1 02
Case No. IPC-03-
, A. Holm, Staff
Schedule 3
2/20/04
COMMISSION STAFF
PROPOSED DEPRECIATION ADJUSTMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Line
No.Account Account Originally Filed Stipulated Ad'ustment
Steam Production 403 (731 839)744 396)012 557)
Hydro Production 403 1,450 788 394 161 056 627)
Other Production 403 (252 608)(251 172)436
Transmission Stations 403 239 503)239 940)437)
Transmission Lines 403 1,443 320 722 816 720 504
Distribution Stations 403 144,416)145,408)992
Distribution Lines 403 243 126)243 989)863
Total General 403 693 653 072 904 620 749
Total Adjustment 403 976 269 564 976 4,411 293
Account Account Originally Filed Stipulated
Steam Production 108 (365 919)(872 198)
Hydro Production 108 725 394 197 081
Other Production 108 (126 304)(125 586)
Transmission Stations 108 (619 751)(619 970)
Transmission Lines 108 721 660 361,408
Distribution Stations 108 (572 208)(572 704)
Distribution Lines 108 621 563)621 995)
Total General 108 846 826 036,452
Total Adjustment 108 988 135 782 488
Exhibit No. 102
Case No. IPC-03-
A. Holm, Staff
Schedule 4
2/20/04
Staff Exhibit 103
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COMMISSION STAFF
SALARY COMPARISON INFORMATION
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Average Salary Increase Idaho Power vs. State Employee Turnover
IPC Increase Classified
Average over IPC State
Year Salary Prior Year Year Turnover Turnover
1996 46,438 1996 20%
1997 261 93%1997 90%
1998 265 15%1998 80%
1999 212 88%1999 10%12,00%
2000 669 85%2000 00%18.00%
2001 540 55%2001 70%14.00%
2002 246 96%2002 20%12,00%
2003 173 37%2003 30%13.00%
Idaho Power vs. State Employee s Salaries
ClassifiedIPC StateAverage EmployeeSalary Salary46,438 261 265 212 669 540 246 34 075173 33 891
Year
1996
1997
1998
1999
2000
2001
2002
2003
Exhibit No, 104
Case No, IPC-03-
A. Holm, Staff
2120/04 Page 1 of 4
PayScale - Boise Salary Survey, Salaries, Wages, Compensation
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Exhibit No.1 04
Case No, IPC-03-
A. Holm, Staff
2/20/04 Page 2 of 4
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Public Data Query
S. Department
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Bureau of Labor
Statistics
Bureau of Labor Statistics Data
www.bls.govlJ
BLS Home I Programs & Surveys I Get Detailed Statistics I Glossary I What's New I
Search I A-Z Index
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Output
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From: 199~J~~: To: 2003 'h'V;;
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Data extracted on: February 12, 2004 (6:21:43 PM)
Employer Costs for Employee Compensation
Series Id:CCU120000 1000000
Compensation Component:Wages and salaries
Employer /Employee Charac.All workers
Sector:All Civilian
Year Period Cost of compensation (Cost per hour Percent of total
worked)compensation
1993 Annual 12.70.
1994 Annual 12.70.
1995 Annual 12.71.2
1996 Annual 13.71.5
1997 Annual 13.72.
1998 Annual 14.72.4
1999 Annual 14.72.
2000 Annual 15.72.
2001 Annual 16.72.
2002 Qtrl 16.72.4
2002 Qtr2 16.72.
2002 Qtr3 16.72.
2002 Qtr4 17.72.
2003 Qtrl 17.71.8
2003 Qtr2 17.71.7
2003 Qtr3 17.~ 3 t I ~ 4 J. '0 71.
""t-\ ~v'"
)41 t:..r'S. Department of Labor Bureau of Labor Statistics Data
(http://data.bls,goy!cgi-bin/suryevrnost)
fI_gygn.tJy_A~*_gJLQY~$_tI9JJ$ I fn;1~J;tQJ:r!,_QtJJJIQ_Lrn~ti9J1_Ag; ICY.$_tonlgcSJ Exhibit No.1 04
Privacy & Security Statement Linking to Our Site Accessibility Case No, IPC-03-s. Bureau of Labor Statistics Ph A. Holm, Staff
2/20/04 Page 4 of 4
Staff Exhibit 105
Audit ReQuest #41
IDAHO POWER COMPANY
SALARY STRUCTURE ADJUSTMENTS
..
.U~:OO~~~f:!t\;?:i~~.~~ie~rp(:n1~N .
995
996
997
998
999
2000
200
2002
2003
IDAHO POWER COMPANY
INCENTIVE PAYMENT PERCENTAGES
",.",.~. 'Y.t:s:~I':S' '
~:.
1995 1996 3 (1!-5%.10.19.19.19.
1996 1997 66%93%14.72%14.72%14.72%
1997 1998
1998 1999 15%200/0 30%30%30%
1999 2000
(.%
15%20%30%30%30%
2000 2001 15'15%20%300/0 40%50%
2001 2002 10.41 %15%20%600/0 80%100%
2002 2003 10%15%00/0
Exhibit No, 105
Case No, IPC-03-
A. Holm, Staff
2/20/04 Page 1 of
.. '
Re:
To:
(Intra-Company Correspondence)
IPUG Request Dated 10/21/03; Item #42
1995 Incentive Plant Pay Structure Changes Date:November 17, 2003
Meredith Obencha
;~
~2681 ~uv
BI CHQ-
Ric Gale From:
Attached is a copy of a letter that was sent to employees in November of 1994 regarding the
performance-based incentive plan that went into effect in 1995. I've highlighted the areas I think
address your request.
The third paragraph indicates the company's strategy was to transition base bay from the 60
percentile to the 50th percentile over the next three years. There was never intent to implement an
immediate shift from the 60th to the 50th percentile; as such no employee s pay was reduced.
Rather, employees in classifications that were significantly over market had their pay '1rozen" (Le.
no pay increases of any type) until the market caught up with actual pay. Since 1995 any new or
reevaluated classifications have been made based on 50th percentile data. As of the 2002 annual
wage study (completed November 2002) approximately 75% of our classifications are at or below
the 50th percentile.
The classifications above the 50th percentile are being addressed individually based on current
market conditions and several may be adjusted this year (end 2003).
The November 1994 letter to employees also stated the difference between the 50th and 60
percentiles to be approximately 3% at that time. Based on the 2002 annual wage study, the
difference between the 50th and 60th percentiles was 7.85%. The main reason the difference has
changed is the company now matches to general industry wage data as well as utility-only data.
Because many utilities have union labor, the utility wage data generally has a more narrow range
between the highest and lowest wages reported for each job. When general industry data is
included, the spread between the data increases.
Hope this helps- let me know if you need anything else.
Exhibit No.1 05
Case No. IPC-03-
A. Holm, Staff
2/20/04 Page 2 of 17
., t
November 23, 1994
To All Employees:
In 1995 the Company will implement several new incentive
compensation programs to compliment the current base salary system. The
Board's intent in implementing these plans is to provide a competitive total
compensation p rogram which focuses the efforts of all employees towards safety,
customer satisfaction and financial goals that are critical to the long-term success
of Idaho Power Company.
The following is a brief discussion of the 1995 compensation
program. Enclosed with this letter is a brochure which discusses the Employee
Incentive Plan in greater detail.
Base Salary Structure:
The competitive market for the employee compensation program will
continue to be the U. S. NELPA Companies with the target point for total
compensation (base pay plus incentives) continuing to be the 60th percentile.
This means that as we implement incentive compensation we . will be adjusting the
base pay component to the 50th percentile. The difference between the 60th
percentile and the 50th percentile represents approximately 3% of base pay on an
average basis: The transition to the 50th percentile is planned to occur over the
next three years.
Incentive Compensation Opportunity:
After significant study and review over the last two years, the
Compensation Committee of the Board of Directors (Compensation Committee)
developed and submitted three incentive plans to the full Board of Directors at the
November 1994 meeting. These plans , as approved , include a long-term incentive
plan (1994 Restricted Stock Plan) and two annual incentive programs: the
Executive Annual Incentive Plan and the Employee Incentive Plan. Each plan will
be implemented January 1, 1995.
The annual incentive plans were developed by the Compensation
Committee through a process that included input from employee focus groups and
management. From this process Company wide goals that are measurable,
Exhibit No, 105
Case No, IPC-03-
A. Holm, Staff
2120/04 Page 3 of 17
. .
It'
controllable and achievable were established. When these goals are achieved they
will add value to our shareholders, enhance our safe working environment, and
provide additional compensation to our employees.
The two annual incentive plans share many common goals and have
the same performance threshold, which requires a minimum level of Company
performance be achieved before any awards are distributed. The threshold for
1995 has been established as Earnings Per Share (EPS) at $1.87. No award
payments under either incentive plan will be made if 1995 EPS is less than this
amount. This EPS threshold in no way represents a targeted level of EPS for the
Company, but is the minimum level of earnings necessary to authorize payment
under this Plan.
The total Employee Incentive Plan award opportunity is a percentage
of 1995 actual pay as follows:
Below Minimum
Minimum
Target
Maximum
As stated above , the competitive point for total compensation (base
pay + incentives) is the 60th percentile. This competitive point will be measured
considering 50th percentile base pay plus incentives at the target level. As the
Company transitions nearer the 50th percentile on base pay, the award
opportunities under the plan will be reviewed and increased as appropriate to
maintain a competitive level for total compensation at the 60th percentile. The
Company s goal, if awards are achieved at the maximum level , is to be at a 65th
percentile overall on total compensation.
General Wage Adjustment:
The General Wage Adjustment (GWA) is used by the Company to
maintain the competitiveness of the Company s base salary structure and is not
intended to be a cost of living increase. This structure adjustment is influenced by
many factors. Of these factors, the primary emphasis is placed on the level of
compensation structure adjustments being considered in the other U.S. NELPA
utilities. The Company also pays attention to proposed adjustments of other major
employers in our service territory, the national Consumer Price Index (Cpn, and
salary structure survey data for the Northwest. The Company uses these data to
formulate a recommendation that will maintain the competitive level of base
compensation. This recommendation is then presented to the Compensation
Committee of our Board of Directors, for approval.
For 1995, the Company has recommended, and the Compensation
Committee has approved , a 2.5% GWA. Exhibit No, 105
Case No. IPC-03-
A. Holm, Staff
2/20/04 Page 4 of 17
41 .
' . -. ~,
Total Compensation Opportunity:
For 1995, the total compensation opportunities (base pay plus annual
incentive) are:
Performance Incentive Total
Level Opportunity GWA Opportunity
Below Minimum
Minimum
Target
Maximum
We encourage each of you to thoroughly review the attached
brochure which provides additional information on the Employee Incentive Plan.
Over the next several weeks, members of the Employee Incentive Design Team,
with representatives from Senior Management, will be conducting employee
meetings to discuss these plans in greater detail and answer your questions. A
schedule of these meetings is attached, and we strongly encourage each of you to
attend.
It is our belief that the annual incentive goals have been set at an
achievable level. However , they will not be achieved by conducting "business as
usual." It will require each of us to work together as a team, to be innovative and
creative, and to challenge ourselves to find more efficient and cost effective
solutions. The achievement of these annual goals, along with fulfilling the
Company s strategic vision, are critical to the success of the Company. Please join
us in working together to successfully accomplish these goals.
Sincerely,
~ Mar Larry R Gunnoe
Exhibit No, 105
Case No. IPC-03-
A. Holm, Staff
2/20/04 Page 5 of 17
Incentive Compensation (Rev, 4/03)
Table of Contents
2003 Employee Incentive Plan ....................................... 1
Objectives................................................................ ..... 1
Admin istration. ................................................... .......... 1
Eligibility ....................................................................... 1
How the Plan Works .................................................... 2
How to Increase the Award ......................................... 3
Definition of Earnings on Common Stock................. 3
Payment of Plan Awards ~........................................... 3
Other Benefits................. ............................................. 4.
Tax Treatment ........ ................ .......... ..... ............ ........... 4
Termination, Retirement, Death , or Disability...........
Plan Document.........
....... ........
.............................. .......... 5
Exhibit No. 105
Case No, IPC-O3-
A. Holm, Staff
2/20/04 Page 6 of 17
Idaho Power Company
Employee Handbook
This page left blank intentionally.
Exhibit No, 105
Case No. IPC-03-
A. Holm, Staff
2/20104 Page 7 of 17
Idaho Power Company
Incentive Compensation (Rev. 4103)
2003 Employee Incentive Plan
This is a summary of the 2003 IDACORP Employee Incentive Plan. If
there is any discrepancy between this summary and the plan document
the plan document will govern. The plan document is provided with
this summary,
Objectives
0 Attract, retain, and motivate employees,
Relate compensation to performance and financial results.
Provide a portion of compensation in a variable rather than a fixed
form.
Administration
The IDACORP Board of Directors Compensation Committee ("the
Committee ) will review the Plan annually, Except to the extent
authority or responsibility is expressly reserved for the CEO or the
Board, the Plan will be administered by the Committee, which is
authorized to interpret the Plan, to establish rules and regulations
necessary to administer the Plan, and to take all other actions it
determines are required for the proper administration of the Plan. The
Plan may be amended or discontinued at any time by the Committee.
Participation in the Plan for a particular calendar year does not provide
anyone with the right to continued employment at IDACORP or its
subsidiaries, nor does participation for one year necessarily imply
participation for the next.
Eligibility
All designated employees of IDACORP and its subsidiaries, with the
exception ofIDACORP Energy and any employees participating in
another formal incentive plan, are eligible to participate in the Plan.
Part time and temporary employees are eligible as well.
Any employee under review for substandard performance may be
ineligible to receive an award.
The performance period covered by the 2003 IDACORP Employee
Incentive Plan is January 1 2003, through December 31 2003.
Idaho Power Company
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How the Plan Works
The annual incentive award is expressed as a percentage of the pay
you earn (including overtime) during the performance period. Three
perfonnance levels have been established: . Threshold, Target, and
Maximum Company earnings on common stock. Each performance
level has an associated payout percentage. Performance between
established levels will be prorated.
Each EOC level approximates important Company financial goals.
The payment levels also include estimated incentive expense for each
respective payout level. In other words, earnings are calculated after
incentive payments,
The Threshold goal approximates the earnings required to pay an
annual Company stock dividend of $1.86 per share. This ensures
shareholders share in the success of the Company.
The Target goal approximates the earnings required to achieve a
dividend payout ratio of 85%. The payout ratio can be calculated by
dividing the annual dividend per share by the annual earnings per
share, and is a measure of how much of the earnings are paid out as
dividends to common shareholders.
The Maximum goal approximates earnings required to achieve aReturn on Equity of 11 %.
The perfoimance goals for 2003 are:
2003 EOC Goal
Estimate
2003 Payout
Percentage
Threshold (Dividend payout at $1.86)$ 72,7 million
Target (Payout ratio of 85%)$ 87,2 million
Maximum (11% ROE)$ 108.7 million 15.
For example, ifIDACORP's earnings on common equal $87.2 million
for 2003 , the payout percentage would be 7.0% of employee base pay
earned, including overtime. Using a sample base pay of$37 500, the
incentive award would be $37 500 x 7.0% = $2 625.
As indicated in the table above, the maximum payout under this Plan
is 15% of base pay.
Exhibit No, 105
Case No, IPC-03-
A. Holm, Staff
2/20/04 Page 9 of 17Idaho Power Company
Incentive Compensation (Rev. 4/03)
How to Increase the Award
All decisions and actions that help the Company will also help you
personally. All employees can impact the incentive by performing in
such a way as to increase revenue and decrease business expense:
Find more efficient ways to perform customary functions
Eliminate functions that no longer provide appropriate business
value
Evaluate the potential future return on all purchases
0 ,Evaluate the use of overtime
Evaluate the use of temporary personnel expense
As an example, sometimes an additional expense over the budget is
the most appropriate action, if it will provide a greater return to the
Company in the long run. Similarly, just because something is
included in the budget may not mean that it will ultimately be the best
course of action. Earnings on common stock focuses attention on
thinking like an owner.
Definition of Earnings on Common Stock
Earnings on common stock equals total revenue minus total expense
for IDACORP less interest, taxes, and preferred dividends. In other
words, as "owners " all employees have a stake in the bottom line.
The financial measures used will be those published in the Company
Annual Report.
Payment of Plan Awards
To receive an award, you must meet the eligibility criteria outlined
previously. You will receive your award check on or before the end of
the first quarter following the performance period.
The Committee may adjust any tentative award upward or downward
accelerate or defer payment of any final incentive award, or determine
to pay no amount as an award, in its sale discretion, in light of such
considerations as the Committee may deem relevant.
The Committee retains the discretion to authorize an individual
performance payout for extraordinary results on the part of a
Idaho Power Company
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Participant regardless of the level of achievement of the Corporate
performance goal and other performance goals and/or to modify
performance goals to take into account extraordinary and unexpected
events.
Other Benefits
Awards paid under the IDACORP Employee Incentive Plan will be
considered compensation for the purposes of benefits calculations for
participants in the Idaho Power Company Retirement Plan and the
Idaho Power Company Employee Savings Plan.
Tax Treatment
Under the current federal income tax law, awards from the Plan are
taxable as ordinary income when received and are subject to
withholding taxes.
Termination, Retirement, Death , or Disability
In the event of voluntary or involuntary separation from the Company
prior to the end of a performance period for any reason other than
retirement, death, disability, or certain separation agreements, any
potential award will be forfeited, unless otherwise determined by the
Board of Directors Compensation Committee.
In the even of retirement, death, disability, or termination under
certain separation agreements during a performance period, the award
opportunity will remain in effect, subject to the terms of the Plan.
Exhibit No, 105
Case No, IPC-03-
A. Holm, Staff
2120/04 Page 11 of 17
Idaho Power Company
Incentive Compensation (Rev, 4/03)
Plan Document
2003 IDACORP
Employee Incentive Plan
Purpose
The purpose of the 2003 IDACORP Employee Incentive Plan (the
Plan ) is to reinforce the goals of IDACORP (the "Company ) for
profitable growth and continuation of a sound overall financial
condition by providing incentive compensation opportunities to eligible
employees. The Plan is intended to:
Attract, retain, and motivate employees.
Relate compensation to performance and financial results.
Provide a portion of compensation in a variable rather than a
fixed form.
Administration
The Chief Executive Officer (CEO) of the Company has authority to:
Recommend employees of the Company and its subsidiaries
for selection as Plan Participants.
Recommend award opportunities for Plan Participants. An
award opportunity is the opportunity of a Participant to earn
specified dollar amounts based on performance of the
Company, its subsidiaries, and/or its business units during a
given calendar year, Award opportunities include terms
specifying:
Amounts that potentially may be earned by each Plan
Participant, referenced to levels of performance,
Annual performance goals for the Company as a whole
and/or for subsidiaries or business units, which goals are
pre-conditions to the earning of a specified amount of an
incentive award.
The Board of Directors Compensation Committee (the "Committee
will review the recommendations of the CEO, make any alterations
deemed appropriate , and approve the terms of participation and
award opportunities for each calendar year. The Committee will report
on its actions to the Company s Board of Directors (the "Board"
Exhibit No.1 05
Case No, IPC-03-
A. Holm, Staff
Idaho Power ~ 2/20/04 Page 12 of 17
Employee Handbook
All actions of the Committee under the Plan will be subject to the
ratification of the Board if requested by the Committee or required by
the Board , the Securities and Exchange Commission , applicable law
or by the rules or regulations of the securities exchange on which the
Company s shares are listed.
Except to the extent authority or responsibility is expressly reserved
for the CEO or the Board hereunder, the Plan will be administered by
the Committee, which is authorized to interpret the Plan, to establish
rules and regulations necessary to administer the Plan , and to take all
other actions it determines are required for the proper administration
of the Plan. All actions, determinations, interpretations, and decisions
made by the Committee and/or the Board will be final , conclusive, and
binding upon all other parties concerned. Neither the CEO nor any
member of the Committee or the Board shall incur any liability by
reason of any action or determination made with respect to the Plan.
Participation
All designated employees of IDACORP and its subsidiaries, with the
exception of IDACORP Energy and any employees participating in
another formal incentive plan , are eligible to participate in the Plan.
Part time and temporary employees are eligible as well.
Any employee under review for substandard performance may be
ineligible to receive an award,
. .
The performance period covered by the 2003 Employee Incentive
Plan is January 1 , 2003, through December 31, 2003.
Participants may be added to the Plan or removed from the Plan at
any time during the calendar year based on participation criteria
previously approved by the Committee, by virtue of promotion or new
hire following the initial eligibility designation or upon recommendation
of the CEO and approval of the Committee, Participation in the Planfor a particular calendar year shall not entitle a Participant to
participation in the Plan in future years,
Idaho Power Company
Effect of Termination of Employment
Upon the termination of a Participant's employment with the Companyand its subsidiaries prior to completion of the calendar year, (i) if
termination is for reasons other than Retirement, death or Disability,
unless otherwise determined by the Committee, the Participant'
award opportunity will be cancelled and the Participant will not be
eligible to receive a final incentive award, and (ii) if termination is due
to Retirement, death or Disability, the Participant's award opportunity
will remain in effect, subject to the terms of the Plan. "Retirement"
shall mean a Participant's termination from employment with the
Exhibit No, 105
Case No, IPC-03-
A. Holm, Staff
2/20/04 Page 13 of
Incentive Compensation (Rev. 4/03)
Company and its subsidiaries , as applicable, if the date of termination
occurs on or after age 62 or if the termination is otherwise determined
by the Committee to qualify as a Retirement. "Disability" shall mean
termination of a Participant's employment with the Company and its.
subsidiaries , as applicable , if the Participant is eligible to receive
benefits under the Long-Term Disability Program maintained by the
. employer.
Determination of Incentive Awards
Incentive award opportunities will be based upon Corporate
performance measures as described in the Exhibit attached hereto,
Award opportunities need not be uniform among Participants and may
vary from year to year.
Within a reasonable time after the end of each calendar year, the
Committee shall determine the extent to which the performance goals
have been achieved for the resulting award that is potentially payable
to the Participant. The Committee then shall determine whether such
tentative award shall be paid out as a final award. The Committee
may adjust any tentative award upward or downward, accelerate or
defer payment of any final incentive award, or determine to pay no
amount as an award , in its sole discretion , in light of such
considerations as the Committee may deem relevant. An award shall
be deemed earned and vested only at such time as the Committee
has determined that the award has become final.
If the amount of an award opportunity that may be earned and
potentially payable will be calculated based on the salary of a
Participant, ,the following provisions will apply: For Participants who
are active employees on December 31 of the calendar year to which
the award opportunity relates, the salary shall be the annual base
salary earned during the calendar year, including overtime pay but
exclusive of any amounts earned under any incentive, bonus or
benefit plans, For Participants who have died, terminated due to
Retirement or Disability, or commenced an approved leave of
absence , the salary shall be the total base salary paid during the
calendar year, including overtime pay but exclusive of any amounts
earned under any incentive, bonus, ,or benefit plans,
The Committee retains the discretion to authorize an individual
performance payout for extraordinary results on the part of a
Participant regardless of the level of achievement of the Corporate
performance goal and other performance goals and/or to modify
performance goals to take into account extraordinary and unexpected
events.
Payment of Award Exhibit No, 105
Case No. IPC-03-
A. Holm, Staff
2/20/04 Page 14 of 17
Idaho Power Company
Employee Handbook
As promptly as practicable after final incentive awards for a given
calendar year have been determined, such awards shall be paid out in
cash by the Company to a Participant who is an active employee (i.e.
other than those who have died or terminated due to Retirement or
Disability during the calendar year) as of December 31 of the calendar
year for which the award relates, The payout date for any other
Participant entitled to a payout shall be determined by the CEO or the
Committee.
The Company or a Participant's employer shall deduct from all
payments under the Plan an 'amount necessary to satisfy federal
state or local tax withholding requirements, Amounts paid under the
Plan will be considered in the calculation of benefits under the Idaho
Power Company Retirement Plan , and the Idaho Power Company
Employee Savings Plan.
Plan is Not a Contract
No provision of the Plan or any document describing the Plan or
establishing rules or regulations regarding the Plan s administration
shall be deemed to confer on any Participant the right to continue in
an employer s employ or shall affect the right of an employer to
terminate any Participant's employment.
Amendment and Termination of the Plan
The Board reserves the right to amend , suspend, or terminate the
Plan and any award opportunities at any time in whole or in part, for
any reason , and without the consent of any Participant or beneficiary.
Company subsidiaries reserve the right to suspend or terminate their
participation in the Plan at any time , for any reason , and without the
consent of any Participant or beneficiary,
Plan Binding on Successors
All obligations of the Company or a subsidiary under the Plan shall be
binding on any successor to the Company or a subsidiary,
respectively, whether the existence of such successor is the result of
a direct or indirect purchase, merger, consolidation , reorganization, or
other transaction involving all or substantially all of the business
and/or assets of the Company or subsidiary,
Effective Date
The Plan shall become effective January 1 , 2003, and if not
terminated by action of the Board of Directors, shall expire December
2003.
Exhibit No, 105
Case No. IPC-03-
A. Holm, Staff
2/20/04 Page 15 of
Idaho Power Company
Incentive Compensation (Rev. 4/03)
Exhibit A
2003 IDACORP
Employee Incentive Plan Targets
EOC Goal
Estimate (1)
Payout,
Percentage (2)
Threshold (Dividend payout at $1,86)
Target (Payout ratio of 85%)
Maximum (11% ROE)
$ 72,7 million
$ 87,2 million
$ 108.7 million 15,
(1) Performance between designated levels will be prorated,
(2) Plan Excludes Employees of IDACORP Energy as well as employees covered by
any other Company Incentive Plan, such as those listed in Employment
Agreements
Exhibit No. 105
Case No, IPC-O3-
A. Holm, Staff
2120/04 Page 16 of 17
Idaho Power Company
Employee Handbook
This page is left blank intentionally,
Exhibit No, 105
Case No, IPC-03-
A. Holm, Staff
2/20/04 Page 17 of 17
Idaho Power Company
Staff Exhibit 106
Year
2003
2002
2001
2000
1999
Average
COMMISSION STAFF PROPOSED
INCOME TAX CALCULATIONS
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Effective Tax Rate Calculation
Federal
Rate
32.
(4.16)
37,
25.46
34.
25.
State
Rate
6.40
10.
39.
(3.93)
48.
30.
40.
30.
Gross-Up Calculation - Company Proposed
Description
Taxable Income
State Composite Rate
Federal Taxable Income
Federal Taxable Rate - 35%
Net Operating Income
Net to Gross Factor (1/Line 18)
Idaho
100.00%
90%
94.10%
32.94%
61.17%
Ore
100.00%
30%
99.70%
34.90%
64.81%
Gross-Up Calculation - Staff Proposed
Descri tion
Taxable Income
State Composite Rate
Federal Taxable Rate - 25.24%
Net Operating Income
Net to Gross Factor (1/Line 30)
I PC Effective
Rate
100.00%
62%
25.24%
69.14%
1 .446
Other Com osite
100.00% 100.00%10% 6.30%
99,90% 93,70%
34.97% 32.80%
64.94% 60.91 %
641901
Exhibit No, 106
Case No, IPC-03-
A. Holm, Staff
Schedule 1
2/20/04
CALCULATION OF DEFERRED TAXES
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Idaho Power Company Proposed Calculation
Adjusted
Beginning Change In Ending Average Pre Tax
Account 190 - Accum Def Inc Taxes Balance Balance Balance Balance Rate Amount
4003 758 549 $305 808 064 357 911,453 35.000%$873,737,
5010 $850 104 $26 917 $877 021 $863 563 39.225%$68 622.
5033 $977 195 $11 015 $988 210 $982 703 39.225%$28,081.
5044 $449 871 ($158 507)$291 364 $370 618 39.225%($404 096.88)
5047 $203 726 $43,281 $247 007 $225,367 39.225%$110 340.
7007 020,870 ($477 383)$543,487 $782 179 39.225%($1 217 037.60)
8001 ($456 827)($90 591)($547,418)($502 123)39.225%($230 952,20)
Total 190 803,488 ($339,460)$6,464 028 $6,633 758
Account 282 Accum Def Inc Taxes - Other Prop
Liberalized Depr - Elec Plant ($213 352,493) ($4 855 118) ($218 207,611) ($215 780 052)Bridger Prtnrshp Cpltlzd ($632 057) $102,400 ($529 657) ($580 857)
FERC Jurisdiction ($7 368 363) ($337 604) ($7 705 967) ($7 537 165)
N Valmy Prtnrshp ($1 039,766) $76,500 ($963 266) ($1 001 516)
Percentage Repair Allowance ($560 785) $169 200 ($391 585) ($476 185)Total 282 ($222 953,464) ($4 844 622) ($227 798 086) ($225 375,775)
39,225% ($12 377 611.22)
39.225% $261 058.
39,225% ($860 685.79)
39.225% $195 028.
39.225% $431 357,
Account 283 - Accum Def Inc Taxes - Other
5008 ($1 091 668)$246 099 ($845 569)($968,619)39.225%$627,403.44
5039 ($445 204)$212 990 ($232 214)($338,709)39,225%$542 995,
5041 ($4 836)820 ($16)($2,426)39,225%$12 288.
8020 ($10,426,491)291 646 ($9,134 845)($9 780,668)39.225%292 915,
8054 ($169,319)$168 758 ($561)($84 940)39,225%$430,230.
8057 ($887 335)$294 798 ($592 537)($739 936)39.225%$751 556.41
8071 ($19,456)308 ($10 148)($14 802)39,225%$23,729,
8074 ($332 373)($73 243)($405,616)($368 995)39,225%($186 725.30)
8075 39.225%$0.
FERC Jurisdiction - 144A $697 937 ($80,137)$617 800 $657 869 39,225%($204 300.83)
Total 283 ($12 678 745)075,039 ($10 603 706)($11 641 226)
Total Deferred Tax Balances ($228 828 721) ($3 109 043) ($231 937 764) ($230 383 243)
Exhibit No, 106
Case No, IPC-03-
A. Holm, Staff
Schedule 2, Page I of 2
2120/04
CALCULATION OF DEFERRED TAXES
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 2003
Staff Proposed Deferred Tax Calculation
Adjusted
Beginning Change In Ending Average Pre Tax
Account 190 - Accum Def Inc Taxes Balance Balance Balance Balance Rate Amount
4003 758 549 $220 566 $3,979,115 868,832 25.244%$873 737,
5010 $850 104 $20 690 $870 794 $860,449 30.150%$68 622.
5033 $977 195 $8,467 $985.662 $981,428 30,150%$28 081.
5044 $449 871 ($121 835)$328 036 $388,953 30.150%($404 096.88)
5047 $203,726 $33 268 $236 994 $220 360 30.150%$110 340.
7007 020 870 ($366 937)$653,933 $837,402 30.150%($1 217 037.60)
8001 ($456 827)($69 632)($526,459)($491 643)30.150%($230 952.20)
Total 190 803,488 ($275,414)$6,528,074 665 781
Account 282 Accum Def Inc Taxes - Other Prop
Liberalized Depr - Elec Plant ($213,352,493) ($3 731 850) ($217 084 343) ($215 218,418)Bridger Prtnrshp Cpltlzd ($632 057) $78,709 ($553 348) ($592 703)
FERC Jurisdiction ($7 368,363) ($259,497) ($7 627 860) ($7,498 111)
N Valmy Prtnrshp ($1 039 766) $58 801 ($980 965) ($1 010 365)
Percentage Repair Allowance ($560 785) $130 054 ($430,731) ($495 758)Total 282 ($222 953,464) ($3 723 782) ($226 677 246) ($224 815 355)
30,150% ($12 377 611,22)
30.150% $261 058,
30.150% ($860 685.79)
30,150% $195 028.
30.150% $431,357.
Account 283 - Accum Def Inc Taxes - Other
5008 ($1 091 668)$189,162 ($902 506)($997 087)30.150%$627,403.44
5039 ($445 204)$163 713 ($281,491)($363 347)30.150%$542 995,
5041 ($4 836)$3,705 ($1 131)($2 984)30.150%$12 288.
8020 ($10,426,491)$992 814 ($9,433 677)($9 930 084)30,150%292 915,
8054 ($169 319)$129 715 ($39 604)($104,462)30.150%$430 230.
8057 ($887 335)$226 594 ($660 741)($774 038)30.150%$751 556.41
8071 ($19,456)155 ($12 301)($15,879)30.150%$23,729.
8074 ($332 373)($56 298)($388 671)($360 522)30.150%($186 725.30)
8075 30,150%$0.
FERC Jurisdiction - 144A $697 937 ($61 597)$636 340 $667 139 30.150%($204 300.83)
Total 283 ($12 678,745)594 963 ($11 083,782)($11 881 263)
Total Deferred Tax Balances ($228 828 721) ($2,404 233) ($231 232 954) ($230,030 838)
Change to Deferred Taxes $352,405
Exhibit No, 106
Case No, IPC-03-
A. Holm, Staff
Schedule 2, Page 2 of 2
2120/04
COMMISSION STAFF PROPOSED
INCOME TAX ASSESSMENT ADJUSTMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
IPC IPC
Line Federal Tax State Tax
No,Year Assessments Assessments
2003 942 924
2002 261 167 339
2001 200
Year Average 982 395 846
Requested 942 924
Adjustment 960 529)846
Exhibit No, 106
Case No, IPC-03-
A. Holm, Staff
Schedule 3
2/20/04
Staff Exhibit 107
COMMISSION STAFF PROPOSED
AMORTIZATION OF UNUSUAL
CASE EXPENSES
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Line
No.Item Dollars Account
IPC-03-7 Case Expenses 772.923
IPC-01-16 Case Expenses 228,923
Rate Case Costs 720,923
Total Expenses to be Amortized 720.
Yearly Amortization ($99 720,35/5)944,
Reduction to 2003 Test Year 776,923
Exhibit No.1 07
Case No. IPC-03-
A. Holm, Staff
2120/04