20040324Holm Supplemental.pdf

if: n'-\lr
: _
LL If
!..,-
LJ
;lOUt;2l~ Pi,; 4: l?2
I' 'irJ,
,:~
"'J...JIIL'ld':';:' L,Ur-li"I!.)SlUh
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY FOR
AUTHORITY TO INCREASE ITS INTERIM
AND BASE RATES AND CHARGES FOR
ELECTRIC SERVICE.
) CASE NO. IPC-O3-
SUPPLEMENTAL TESTIMONY OF ALDEN HOLM
IDAHO PUBLIC UTILITIES COMMISSION
MARCH 24 2004
Please state your name and business address for
the record.
My name is Alden Holm.My business address is
472 West Washington Street, Boise, Idaho.
By whom are you employed and in what capacity?
I am employed by the Idaho Public Utilities
Commission (Commission) as a senior auditor in the
accounting section.
Are you the same Alden Holm that submitted
direct testimony in this case on February 20, 2004?
Yes, I am.
What is the purpose of your supplemental
testimony?
I am updating the Commission Staff's revenue
requirement recommendations based on actual information
received for activities booked or identified during or
after December 2003.I will explain two additional
adjustments based on the actual information for the year
ending December 2003.
Why did the Staff's revenue requirement
recommendations change?
As I stated in my original testimony, Staff has
continued to audit updated information after its original
testimony was filed on February 20, 2004 in this case.
This additional information reflects actual booked items
CASE NO. IPC-E- 03 -
03/24/04
(Supp)HOLM, A.Staff
that had been estimated for December 2003.Staff proposes
to incorporate into the original recommendations this
actual test year information through this supplemental
filing as agreed to by the parties at the prehearing
conference on November 13, 2003.Tr. at 38.
What additional information will you provide in
your supplemental testimony?
My supplemental testimony contains an updated
revenue requirement based on Staff's ongoing audit of
Idaho Power s actual December 2003 account balances.
Staff's updated Idaho revenue requirement is $498,857,753
or a 3.08% increase over current levels.I have also
updated Staff Exhibit Nos. 101 , 102, 103, 110, 111, 113
and 114.These changes reduce Staff's original
recommendation by $219,362 or 0.04%.
Staff recommends updating the forecasted numbers
it originally used to the actual year-end amounts.
addition, due to the discovery of additional information,
Staff no longer recommends the Commission adopt Idaho
Power s known and measurable Salary Structure Adj ustment
(SSA) .I will describe both new recommendations below.
UPDATE OF ACTUAL YEAR-END ACCOUNT BALANCES
Please describe Staff's original recommendations
relating to the year-end account balances.
Staff originally proposed two adjustments to
CASE NO. IPC-03-03/24/04 (Supp)HOLM, A.Staff
Idaho Power s forecasted test year in its previously filed
direct testimony.First, Staff recommended that the
actual account balances be brought to the actual balances
through November 2003 and used Idaho Power s forecasted
December numbers because the actual December amounts were
not known.The second adjustment used a Staff forecast to
update Idaho Power s proj ected December amount.
How do you propose to treat the actual year-end
account balances based on the Company s year-end numbers?
I propose that the two Staff adjustments
mentioned above be removed and the actual accounts be
updated to December 2003 balances.This results in a
benefit to Idaho Power of about $1.8 million from Staff'
original adjustments to more accurately reflect test year
costs.
IDAHO POWER'S KNOWN AND MEASURABLE ADJUSTMENTS RELATING TO
THE SSA AND INCENTIVE PAY
Please describe Staff's original recommendation
relating to Idaho Power ' s Salary Structure Adjustment
(SSA) and Incentive Pay.
Certainly.In its previously filed direct
testimony, Staff originally accepted an Idaho Power SSA
with an adjustment to true up to actual year-end amounts
because Staff believed the SSA would be paid starting in
2004.Staff opposed and continues to oppose the Incentive
CASE NO. IPC-03-03/24/04 (Supp)HOLM, A.Staff
Pay adj ustment requested by Idaho Power.
Has Staff received updated information regarding
these two adj ustments?
Yes.As I stated earlier, Staff has received
new information that changes our prior recommendations.
Idaho Power originally called these two adjustments known
and measurable adj ustments because they would be paid at
the end of the year when the exact dollar amounts could be
calculated.However , Idaho Power will pay neither the SSA
nor incentive pay amounts for the year 2003.In response
to Audit Request No. 236, Idaho Power provided a copy of a
Company newsletter to employees that stated that neither
the SSA nor the incentive pay would be paid for the year
2003 because of poor financial conditions and other
reasons.Accordingly, these adjustments are neither known
nor measurable.The earliest they would be paid is in
2005, if at all.
In a response to Staff Audit Request No. 229,
received March 11 , 2004, Idaho Power states:
Also please note that the SSA and Incentive
adj ustments included in the known and measurable
adjustments will not actually be paid but IPC feels
these adjustments normalize the impact of payroll
levels for the future and should be included in the
test year.
The SSA amount has been between 0% and 3.1% of
year-end payroll during the last nine years.Due to the
CASE NO. IPC-E- 03 -
03/24/04 (Supp)HOLM, A.Staff
volatile earnings of IDACORP, the incentive pay has been
between 0% and 100% since 1995.See Staff Exhibit No.
105, page 1.Because the incentive pay and the SSA are
based on the year-end payroll and other unknown items such
as IDACORP earnings , it would be impossible to accurately
calculate either adjustment before January 2005.
Therefore, Staff recommends the Commission not allow these
pro forma expense increases.
Does this conclude your supplemental testimony
in this proceeding?
Yes, it does.
CASE NO. IPC-03-03/24/04 (Supp)HOLM, A.Staff
Revised
Staff E xhi b
No. 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
9 'Depreciation & Amortization Expense
Depreciation & Amortization Expense
Exhibit No. 101
Case No. IPC-03-
A. Holm, Staff
REVISED 3/24/04 Page
RE
V
E
N
U
E

R
E
Q
U
I
R
E
M
E
N
T

S
U
M
M
A
R
Y
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
20
0
3
~W
~
Q
~
po

..
.
.
.
.
.
.

C
I
J

(D

~

(D

..
.
.
.
,
.
~p
.
.
o

fr
J

s
:
:
:

-
-
-

,.
.
.
.
M~
P
t:
:
1

-
~
.
H~

~

,
~
n
-
:
tV

::
q

I

tr
:
1
-
--
-

RA
T
E

O
F

R
E
T
U
R
N

U
N
DE
R

P
R
E
S
E
N
T

R
A
T
E
S
28

Q
E
V
E
L
O
P
M
E
N
T

O
F

R
E
V
E
N
U
E

R
E
Q
U
I
R
E
M
E
N
T
S
TO
T
A
L

C
O
M
B
I
N
E
D

R
A
T
E

B
A
S
E
SA
L
E
S

R
E
V
E
N
U
E
S
OT
H
E
R

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
TO
T
A
L

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
OP
E
R
A
T
I
N
G

E
X
P
E
N
S
E
S
OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
DE
P
R
E
C
I
A
T
I
O
N

E
X
P
E
N
S
E
AM
O
R
T
I
Z
A
T
I
O
N

O
F

L
I
M
I
T
E
D

T
E
R
M

P
L
A
N
T
TA
X
E
S

O
T
H
E
R

T
H
A
N

I
N
C
O
M
E
PR
O
V
I
S
I
O
N

F
O
R

D
E
F
E
R
R
E
D

I
N
C
O
M
E

T
A
X
E
S
IN
V
E
S
T
M
E
N
T

T
A
X

C
R
E
D
I
T

A
D
J
U
S
T
M
E
N
T
FE
D
E
R
A
L

I
N
C
O
M
E

T
A
X
E
S
ST
A
T
E

I
N
C
O
M
E

T
A
X
E
S
TO
T
A
L

O
P
E
R
A
T
I
N
G

E
X
P
E
N
S
E
S
OP
E
R
A
T
I
N
G

I
N
C
O
M
E
AD
D
:

I
E
R
C
O

O
P
E
R
A
T
I
N
G

I
N
C
O
M
E
CO
N
S
O
L
I
D
A
T
E
D

O
P
E
R
A
T
I
N
G

I
N
C
O
M
E
RA
T
E

O
F

R
E
T
U
R
N

U
N
D
E
R

P
R
E
S
E
N
T

R
A
T
E
S
RA
T
E

O
F

R
E
T
U
R
N

R
E
Q
U
I
R
E
D

~
1
0
%

R
O
E
RE
T
U
R
N

A
T

C
L
A
I
M
E
D

R
A
T
E

O
F

R
E
T
U
R
N
EA
R
N
I
N
G
S

D
E
F
I
C
I
E
N
C
Y
NE
T
-
TO
-
GR
O
S
S

T
A
X

M
U
L
T
I
P
L
I
E
R
RE
V
E
N
U
E

D
E
F
I
C
I
E
N
C
Y
FI
R
M

J
U
R
I
S
D
I
C
T
I
O
N
A
L

R
E
V
E
N
U
E
S
PE
R
C
E
N
T

I
N
C
R
E
A
S
E

R
E
Q
U
I
R
E
D
SA
L
E
S

A
N
D

W
H
E
E
L
I
N
G

R
E
V
E
N
U
E
S

R
E
Q
U
I
R
E
D
TO
T
A
L
SY
S
T
E
M
ID
A
H
O
JU
R
I
S
D
I
C
T
I
O
N
60
0
76
1
70
1
48
1
95
6
91
0
57
6
03
9
17
8
54
3
33
2
60
5
00
6
66
0
07
5
48
7
61
7
04
5
83
8
57
7
,
4
0
8
09
2
36
7
24
9
,
18
2
34
3
74
6
04
8
92
,
4
6
3
29
6
56
0
,
4
7
9
82
5
38
6
09
5
92
5
51
4
78
9
53
2
05
6
10
9
04
3
00
7
16
2
(3
0
8
16
6
)
(2
9
8
06
7
)
69
1
14
6
89
9
18
8
60
7
93
8
3,
4
8
4
57
1
51
5
15
2
61
4
48
1
02
7
36
1
10
1
89
3
22
4
38
0
73
2
10
6
58
3
68
7
18
5
10
8
99
9
80
7
10
3
06
7
91
7
81
%
95
%
65
%
11
3
36
9
70
4
30
1
78
7
1.
4
4
6
%
89
6
38
4
48
3
96
1
36
9
08
%
49
8
85
7
75
3
DE
V
E
L
O
P
M
E
N
T

O
F

R
A
T
E

B
A
S
E

C
O
M
P
O
N
E
N
T
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
20
0
3
(A
)
(8
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
ST
A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
DE
V
E
L
O
P
M
E
N
T

O
F

R
A
T
E

B
A
S
E

C
O
M
P
O
N
E
N
T
S
EL
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
IN
T
A
N
G
I
B
L
E

P
L
A
N
T
56
4
95
6
68
,
56
4
95
6
PR
O
D
U
C
T
I
O
N

P
L
A
N
T
44
2
32
5
54
0
62
1
90
7
57
7
31
4
)
31
0
52
1
)
43
9
05
9
61
3
TR
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
49
3
,
4
4
5
32
8
15
7
48
2
38
8
,
69
0
(3
0
,
4
9
2
12
8
)
49
4
,
4
9
9
37
2
DI
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
92
5
57
2
67
3
(9
2
8
)
92
5
57
1
74
5
GE
N
E
R
A
L

P
L
A
N
T
20
6
53
8
36
4
(1
4
71
5
,
33
2
)
19
1
82
3
03
2
TO
T
A
L

E
L
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
13
6
,
4
4
6
,
86
2
77
9
38
9
18
,
38
8
69
0
57
7
31
4
)
(5
3
,
51
8
90
9
)
11
9
,
51
8
,
71
8
LE
S
S
:

A
C
C
U
M

P
R
O
V
I
S
I
O
N

F
O
R

D
E
P
R
E
C
I
A
T
I
O
N
20
1
64
7
08
6
70
9
30
1
21
1
82
2
10
6
20
4
71
0
47
3
64
2
31
3
24
6
56
1
AM
O
R
T

O
F

O
T
H
E
R

U
T
I
L
I
T
Y

P
L
A
N
T
43
1
65
6
43
1
65
6
NE
T

E
L
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
90
4
36
8
12
0
07
0
08
8
17
6
86
8
(1
0
7
,
78
2
02
4
)
(5
3
99
2
55
1
)
77
5
84
0
50
1
LE
S
S
:

C
U
S
T
O
M
E
R

A
D
V

F
O
R

C
O
N
S
T
R
U
C
T
I
O
N
96
6
87
1
11
2
65
5
07
9
52
6
LE
S
S
:

A
C
C
U
M

D
E
F
E
R
R
E
D

I
N
C
O
M
E

T
A
X
E
S
23
0
38
3
24
3
(4
2
93
1
)
23
0
34
0
31
2
AD
D
:

P
L

T

H
L
D

F
O
R

F
U
T
U
R
E
+
A
C
Q
U
I
S

A
D
J
(1
9
5
03
6
)
(1
9
5
03
6
)
AD
D
:

W
O
R
K
I
N
G

C
A
P
I
T
A
L
70
9
,
01
7
(2
,
61
5
,
4
5
2
)
(1
8
70
4
51
6
)
38
9
04
9
AD
D
:

C
O
N
S
E
R
V
A
T
I
O
N
+
O
T
H
E
R

D
F
R
D

P
R
O
G
.
65
6
,
36
5
25
,
65
6
36
5
AD
D
:

S
U
B
S
I
D
I
A
R
Y

R
A
T
E

B
A
S
E
32
2
86
8
07
6
92
3
)
24
4
71
5
49
0
66
0
TO
T
A
L

C
O
M
B
I
N
E
D

R
A
T
E

B
A
S
E
75
2
51
1
22
0
07
0
08
8
09
9
94
5
(1
1
0
,
39
7
47
6
)
(7
2
52
2
07
6
)
60
0
76
1
70
1
C/
)
~
n
t
r
j
.
~

~
p"
,
.
.
,
.
,
o
o

P
"
~(
D
~(
D
5-
'
~g
.
g
.
Z
~
:
CI:
J
...
.
.
.
.
.
.
~
0
tr
j
(
D
~

.

~~
?
n.
.
.
.
.
.
.
~
1
tr
j

.
.
.
.
.
.
.
--
-
-

..
.
.
.
.
.
"
,
3
D
E
S
C
R
I
P
T
I
O
N
DE
V
E
L
O
P
M
E
N
T

O
F

N
E
T

I
N
C
O
M
E

C
O
M
P
O
N
E
N
T
S
OP
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
:
SA
L
E
S

R
E
V
E
N
U
E
S
OT
H
E
R

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
TO
T
A
L

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
10

OP
E
R
A

T
l
N
G

E
X
P
E
N
S
E
S
:
11

OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
12

DE
P
R
E
C
I
A
T
I
O
N

E
X
P
E
N
S
E
13

AM
O
R
T
I
Z
A
T
I
O
N

O
F

L
I
M
I
T
E
D

T
E
R
M

P
L
A
N
T
14

TA
X
E
S

O
T
H
E
R

T
H
A
N

I
N
C
O
M
E
15

PR
O
V
I
S
I
O
N

F
O
R

D
E
F
E
R
R
E
D

I
N
C
O
M
E

T
A
X
E
S
16

IN
V
E
S
T
M
E
N
T

T
A
X

C
R
E
D
I
T

A
D
J
U
S
T
M
E
N
T
21

AD
D
:

I
E
R
C
O

O
P
E
R
A
T
I
N
G

I
N
C
O
M
E
24

N
E
T

P
O
W
E
R

S
U
P
P
L
Y

C
O
S
T
S
:
25

AC
C
T
.

4
4
7
/
S
U
R
P
L
U
S

S
A
L
E
S
26

AC
C
T
.

5
0
1
/
F
U
E
L
-
TH
E
R
M
A
L

P
L
A
N
T
S
27

AC
C
T
.

5
4
7
/
F
U
E
L
-
OT
H
E
R
28

AC
C
T
.

5
5
5
/
N
O
N
-
FI
R
M

P
U
R
C
H
A
S
E
S
29

S
U
B
-
TO
T
A
L

N
P
S
C

L
E
S
S
:

C
S
P
P
30

AC
C
T
.

5
5
5
/
C
S
P
P

P
U
R
C
H
A
S
E
S
TO
T
A
L

O
P
E
R
A
T
I
N
G

E
X
P
E
N
S
E
S
TO
T
A
L

P
O
W
E
R

S
U
P
P
L
Y

C
O
S
T
S
C/
)
~
n
t
r
J
("
)
PJ

i
X
~.
.
.
.
,
.
.

U
J

~
(D

~

(D

,..
.
.
.
,
p.
.
o

(j
j

...
.
.
.
.

:=
'
"
~~
P
t:
:
;
w
~~
~
PJ

::
t
:
;
,

1
tr
J
-
--

DE
V
E
L
O
P
M
E
N
T

O
F

N
E
T

I
N
C
O
M
E

C
O
M
P
O
N
E
N
T
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
20
0
3
(A
)
TO
T
A
L
S
PE
R

B
O
O
K
(B
)

(C
)

(D
)

(E
)

(F
)
NO
R
M
A
L
I
Z
I
N
G

AN
N
U
A
L
I
Z
I
N
G

K
N
W
N
.
&M
E
A
S
.

OT
H
E
R

ST
A
F
F

P
R
O
P
O
S
E
D
AD
J
U
S
T
M
E
N
T

AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T

AD
J
U
S
T
M
E
N
T

AD
J
U
S
T
M
E
N
T
(G
)
TO
T

A
L
55
1
88
0
29
7
56
2
76
5
93
0
30
0
66
5
81
6
57
6
,
03
9
17
8
66
4
,
4
2
4
(7
2
87
1
)
34
6
,
17
1
24
1
,
4
7
4
82
7
,
4
6
2
00
6
66
0
58
9
54
4
,
7
2
1
56
2
76
5
(7
2
87
1
)
27
6
,
4
7
1
90
7
29
0
82
7
,
4
6
2
61
7
04
5
83
8
41
3
,
4
4
2
,
61
6
(4
2
12
2
05
5
)
25
6
36
1
18
5
54
8
(4
7
5
55
6
)
(2
5
,
02
4
50
8
)
36
7
,
26
2
,
4
0
6
15
2
,
4
1
1
3,
4
1
8
60
0
6,
4
2
3
,
64
5
53
1
36
0
)
92
,
4
6
3
29
6
78
3
11
5
27
1
82
5
38
6
21
,
4
0
2
61
8
12
0
65
5
11
2
17
1
(1
2
0
65
5
)
51
4
78
9
10
9
,
04
3
10
9
04
3
(3
0
8
16
6
)
(3
0
8
,
16
6
)
53
5
58
1
63
7
(4
2
12
2
05
5
)
79
5
61
6
24
,
72
1
,
36
4
(4
7
5
55
6
)
(3
0
63
4
25
2
)
49
3
86
6
75
4
12
,
86
2
58
0
29
1
27
0
)
(4
6
4
72
7
)
10
6
58
3
60
1
,
7
3
5
56
2
76
5
93
0
30
0
09
4
80
0
25
9
,
30
8
36
2
10
8
)
25
2
20
0
14
9
,
4
0
0
07
8
28
2
(8
2
4
04
9
)
30
0
25
6
53
3
99
8
,
90
1
(3
5
39
1
30
1
)
1,
7
6
9
30
0
37
6
90
0
10
6
73
4
,
7
5
6
(5
7
14
0
22
3
)
90
6
50
0
)
68
8
03
3
44
,
4
9
0
92
2
45
5
,
4
0
3
24
5
62
7
19
1
95
2
15
1
22
5
67
8
'
(
5
6
68
4
82
0
)
(6
6
0
87
3
)
87
9
98
5
EL
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
20
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
,
&M
E
A
S
.
OT
H
E
R
:iT

A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
IN
T
A
N
G
I
B
L
E

P
L
A
N
T
30
1

-

O
R
G
A
N
I
Z
A
T
I
O
N
09
7
09
7
30
2

-

F
R
A
N
C
H
I
S
E
S

&

C
O
N
S
E
N
T
S
53
3
60
9
53
3
60
9
30
3

-

M
I
S
C
E
L
L
A
N
E
O
U
S
01
7
25
1
01
7
25
1
TO
T
A
L

I
N
T
A
N
G
I
B
L
E

P
L
A
N
T
56
4
95
6
56
4
95
6
PR
O
D
U
C
T
I
O
N

P
L
A
N
T
31
0
-
31
6
/

S
T
E
A
M

P
R
O
D
U
C
T
I
O
N
76
7
38
1
58
9
62
1
,
90
7
57
7
,
31
4
)
12
8
18
6
)
76
5
29
7
99
6
33
0
-
33
6
/

H
Y
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N
62
4
15
9
08
5
18
3
05
3
)
62
2
97
6
03
2
34
0
-
34
6

/

O
T
H
E
R

P
R
O
D
U
C
T
I
O
N
78
4
86
7
71
8
78
5
58
5
TO
T
A
L

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
1,
4
4
2
32
5
54
0
62
1
,
90
7
57
7
31
4
)
31
0
52
1
)
1,4
3
9
05
9
61
3
TR
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
35
0
/

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
17
,
4
5
5
28
8
17
,
4
5
5
28
8
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
17
9
38
8
17
9
38
8
TO
T
A
L

A
C
C
O
U
N
T

3
5
0
17
,
63
4
67
6
63
4
67
6
35
2
/

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
73
5
71
9
73
5
71
9
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
22
3
22
9
22
3
22
9
TO
T
A
L

A
C
C
O
U
N
T

3
5
2
95
8
94
8
95
8
94
8
35
3
/

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
20
1
68
4
,
4
1
2
49
6
83
9
13
,
4
4
1
22
0
(1
4
90
4
33
7
)
20
2
71
8
13
4
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
03
8
67
0
03
8
67
0
TO
T
A
L

A
C
C
O
U
N
T

3
5
3
20
3
72
3
08
2
2,
4
9
6
83
9
44
1
22
0
(1
4
90
4
33
7
)
20
4
75
6
80
4
35
4

/

T
O
W
E
R
S

&

F
I
X
T
U
R
E
S
.

S
Y
S
T
E
M

S
E
R
V
I
C
E
05
4
57
5
05
4
57
5
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
15
8
65
4
15
8
65
4
TO
T
A
L

A
C
C
O
U
N
T

3
5
4
21
3
22
9
21
3
22
9
35
5
/

P
O
L
E
S

&

F
I
X
T
U
R
E
S

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
70
,
4
9
7
65
8
(3
6
0
25
2
)
13
7
,
4
0
6
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
60
8
99
2
60
8
99
2
TO
T
A
L

A
C
C
O
U
N
T

3
5
5
10
6
65
0
(3
6
0
25
2
)
74
6
39
8
35
6

/

O
V
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
10
2
,
80
8
,
4
6
4
66
0
64
3
94
7
,
4
7
0
(1
5
22
7
,
53
9
)
10
3
18
9
03
8
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
68
2
01
8
68
2
01
8
TO
T
A
L

A
C
C
O
U
N
T

3
5
6
10
4
,
4
9
0
,
4
8
2
66
0
64
3
94
7
,
4
7
0
(1
5
22
7
53
9
)
10
4
87
1
05
6
35
9

/

R
O
A
D
S

&

T
R
A
I
L
S

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
30
3
24
7
30
3
24
7
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
01
3
01
3
TO
T
A
L

A
C
C
O
U
N
T

3
5
9
31
8
26
0
31
8
26
0
TO
T
A
L

T
R
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
.4
9
3
,
4
4
5
32
8
15
7
,
4
8
2
38
8
69
0
(3
0
,
4
9
2
12
8
)
49
4
49
9
37
2
Ex
h
i
b
i
t

N
o
.

1
0
1
Ca
s
e

N
o
.

I
P
C
-
03
-
A.

H
o
l
m
,
S
t
a
f
f
Sc
h
e
d
u
l
e

4
,
P
a
g
e

1

o
f

2
RE
V
I
S
E
D

3
/
2
4
/
0
4
EL
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
20
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
;T

A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
DI
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
36
0

LA
N
D

&

L
A
N
D

R
I
G
H
T
S

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
41
1
73
7
3,4
1
1
73
7
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
94
9
94
9
NE
T

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
3,
4
1
4
68
6
41
4
68
6
PL
U
S
:

A
D
J
U
S
T
M
E
N
T

F
O
R

C
I
A
C
64
1
64
1
NE
T

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T

+

C
I
A
C
50
4
,
32
7
50
4
32
7
36
1
1

ST
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
08
3
03
4
08
3
03
4
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
26
2
50
0
26
2
50
0
NE
T

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
34
5
53
4
34
5
53
4
PL
U
S
:

A
D
J
U
S
T
M
E
N
T

F
O
R

C
I
A
C
18
7
,
4
6
5
18
7
,
4
6
5
NE
T

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T

+

C
I
A
C
19
,
53
2
99
9
53
2
99
9
36
2
1

ST
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

S
Y
S
T
E
M

S
E
R
V
I
C
E
12
2
51
0
67
7
(4
9
6
)
12
2
51
0
18
1
DI
R
E
C
T

A
S
S
I
G
N
M
E
N
T
58
0
59
5
58
0
59
5
NE
T

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
12
4
09
1
,
27
2
(4
9
6
)
12
4
09
0
77
6
PL
U
S
:

A
D
J
U
S
T
M
E
N
T

F
O
R

C
I
A
C
58
1
85
4
58
1
85
4
NE
T

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T

+

C
I
A
C
13
9
67
3
12
6
(4
9
6
)
13
9
67
2
63
0
36
4
1

PO
L
E
S
,
T
O
W
E
R
S

&

F
I
X
T
U
R
E
S
17
6
65
0
53
3
(4
3
2
)
17
6
65
0
10
1
36
5
1

OV
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
88
1
13
9
88
1
13
9
W6
1

UN
D
E
R
G
R
O
U
N
D

C
O
N
D
U
I
T
24
7
15
3
24
7
15
3
36
7

UN
D
E
R
G
R
O
U
N
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
13
0
05
6
13
6
13
0
05
6
13
6
36
8

LIN
E

T
R
A
N
S
F
O
R
M
E
R
S
25
9
20
8
,
4
0
0
25
9
20
8
,
4
0
0
36
9
1

SE
R
V
I
C
E
S
94
7
20
7
94
7
20
7
37
0

ME
T
E
R
S
55
2
02
8
55
2
02
8
37
1

IN
S
T
A
L
L
A
T
I
O
N
S

O
N

C
U
S
T
O
M
E
R

P
R
E
M
I
S
E
S
24
6
,
4
4
1
24
6
,
4
4
1
37
3

ST
R
E
E
T

L
I
G
H
T
I
N
G

S
Y
S
T
E
M
S
93
2
14
3
93
2
14
3
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
92
5
57
2
67
3
(9
2
8
)
92
5
57
1
74
5
GE
N
E
R
A
L

P
L
A
N
T
38
9
1

LA
N
D

&

L
A
N
D

R
I
G
H
T
S
59
8
05
3
(3
5
6
01
9
)
24
2
03
4
39
0

ST
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
59
1
,
4
1
9
90
9
92
1
)
68
1
49
7
39
1
1

OF
F
I
C
E

F
U
R
N
I
T
U
R
E

&

E
Q
U
I
P
M
E
N
T
19
7
,
4
8
2
29
7
29
0
)
90
0
19
2
39
2
I
T
R
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
96
6
99
1
73
7
72
5
)
22
9
26
7
39
3

ST
O
R
E
S

E
Q
U
I
P
M
E
N
T
01
8
47
7
(4
2
17
2
)
97
6
30
5
39
4
1

TO
O
L
S
,

S
H
O
P

&

G
A
R
A
G
E

E
Q
U
I
P
M
E
N
T
64
1
86
8
(1
5
0
79
9
)
3,
4
9
1
06
9
39
5

LA
B
O
R
A
T
O
R
Y

E
Q
U
I
P
M
E
N
T
98
3
02
4
(3
7
1
95
9
)
61
1
06
4
39
6
1

PO
W
E
R

O
P
E
R
A
T
E
D

E
Q
U
I
P
M
E
N
T
40
5
,
4
2
7
(2
6
5
22
9
)
14
0
19
7
39
7

CO
M
M
U
N
I
C
A
T
I
O
N
S

E
Q
U
I
P
M
E
N
T
22
,
02
3
,
4
4
5
(9
1
1
,
92
3
)
11
1
52
1
39
8
1

MI
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T
11
2
18
0
32
7
70
5
3,4
3
9
88
5
TO
T
A
L

G
E
N
E
R
A
L

P
L
A
N
T
20
6
53
8
36
4
(1
4
71
5
33
2
)
19
1
82
3
03
2
TO
T
A
L

E
L
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
13
6
,
4
4
6
86
2
77
9
38
9
38
8
69
0
57
7
31
4
)
(5
3
51
8
90
9
)
11
9
51
8
71
8
Ex
h
i
b
i
t

N
o
.

1
0
1
Ca
s
e

N
o
.

I
P
C
-
03
-
A.

H
o
l
m
,
S
t
a
f
f
Sc
h
e
d
u
l
e

4
,
P
a
g
e

2

o
f

2
RE
V
I
S
E
D

3
/
2
4
/
0
4
AC
C
U
M
U
L
A
T
E
D

P
R
O
V
I
S
I
O
N

F
O
R

DE
P
R
E
C
I
A
T
I
O
N
'
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
ST
A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
AC
C
U
M
U
L
A
T
E
D

P
R
O
V
I
S
I
O
N

F
O
R

D
E
P
R
E
C
I
A
T
I
O
N
PR
O
D
U
C
T
I
O
N

P
L
A
N
T
31
0
-
31
6
/

S
T
E
A
M

P
R
O
D
U
C
T
I
O
N
33
7
24
5
03
8
37
7
,
4
4
1
(3
6
5
91
9
)
10
6
20
4
71
0
(1
0
3
86
5
)
44
3
35
7
,
4
0
5
33
0
-
33
6
/

H
Y
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N
24
2
18
5
18
0
04
6
72
5
39
4
24
2
94
3
61
9
34
0
-
34
6

/

O
T
H
E
R

P
R
O
D
U
C
T
I
O
N
36
4
65
1
86
3
(1
2
6
30
4
)
25
9
21
0
TO
T
A
L

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
58
2
79
4
86
9
43
1
35
0
23
3
17
1
10
6
20
4
71
0
(1
0
3
86
5
)
68
9
56
0
23
5
TR
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
35
0
/

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
04
6
05
2
07
4
(2
0
89
6
)
02
9
23
0
35
2
/

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
08
3
,
4
5
9
84
7
(1
1
7
19
5
)
98
9
11
1
35
3
/

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
21
1
57
9
12
5
65
8
(3
1
0
68
8
)
(3
1
,
7
6
0
)
99
4
78
8
35
4

/

T
O
W
E
R
S

&

F
I
X
T
U
R
E
S
82
5
30
8
30
5
16
4
94
7
(1
1
3
58
9
)
91
5
97
0
35
5

/

P
O
L
E
S

&

F
I
X
T
U
R
E
S
26
7
92
7
17
4
26
9
31
7
60
1
41
8
35
6
/

O
V
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
53
5
89
4
18
1
66
9
33
8
,
4
2
1
05
5
98
4
35
9

/

R
O
A
D
S

&

T
R
A
I
L
S
23
3
93
4
40
3
69
1
23
6
02
7
TO
T
A
L

T
R
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
19
0
20
4
15
3
43
8
12
8
32
5
59
6
(1
4
5
34
9
)
19
0
82
2
52
8
DI
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
36
0

/

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
36
1
/

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
39
5
70
2
08
2
(8
3
60
6
)
32
3
17
8
36
2
/

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
53
3
12
5
76
3
(4
8
8
60
2
)
10
9
28
5
36
4
/

P
O
L
E
S
,

T
O
W
E
R
S

&

F
I
X
T
U
R
E
S
99
9
91
7
66
1
(6
0
1
38
0
)
74
,
4
8
0
19
9
36
5
/

O
V
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
74
6
30
5
56
6
(2
5
4
55
5
)
52
6
31
6
36
6

/

U
N
D
E
R
G
R
O
U
N
D

C
O
N
D
U
I
T
6,
4
6
9
08
7
04
4
(5
1
87
2
)
6,
4
2
4
25
9
36
7

/

U
N
D
E
R
G
R
O
U
N
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
54
2
69
2
47
,
4
1
0
(3
4
9
14
3
)
24
0
95
9
36
8

/

L
I
N
E

T
R
A
N
S
F
O
R
M
E
R
S
13
3
10
7
30
4
14
4
92
9
06
7
30
8
)
13
2
18
4
92
4
36
9

/

S
E
R
V
I
C
E
S
24
0
06
6
57
1
(2
1
0
,
4
0
3
)
05
8
23
3
37
0

/

M
E
T
E
R
S
55
7
28
5
22
8
(6
0
59
7
)
50
4
91
6
37
1
/
I
N
S
T
A
L
L
A
T
I
O
N
S

O
N

C
U
S
T
O
M
E
R

P
R
E
M
I
S
E
S
92
2
22
2
00
4
39
5
)
91
5
83
1
37
3

/

S
T
R
E
E
T

L
I
G
H
T
I
N
G

S
Y
S
T
E
M
S
35
8
33
5
56
8
(1
8
91
0
)
34
1
99
3
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
36
3
87
2
04
1
43
1
82
5
19
3
77
1
)
36
1
11
0
09
4
en

;
p
.

(
)

t'r
1
.
~

~
P"
'

.
.
.
.

C
J
)

P
"
'
(1
)

.
.
.
.
.
.

(1
)

,
.
.
.
.
.
.
..
.
.
.
P
-
O

cr
'
C/
)

~
..
.
.
.
.
.
.
.

:
:
+
.
~~
F
~~
O
~'
l
:
i
~

O
-
N
~

~

I
0
~
o
q

t'
r
1

23
(
1
)
~
-

AC
C
U
M
U
L
A
T
E
D

P
R
O
V
I
S
I
O
N

F
O
R

D
E
P
R
E
C
I
A
T
I
O
N
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
ST
A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
AC
U
M
U
L
A
T
E
D

P
R
O
V
I
S
I
O
N

F
O
R

D
E
P
R
E
C
I
A
T
I
O
N
GE
N
E
R
A
L

P
L
A
N
T
38
9
/

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
(8
5
3
65
3
)
(8
5
3
65
3
)
39
0

/

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
32
8
63
7
95
2
20
3
07
2
61
5
66
1
39
1
/

O
F
F
I
C
E

F
U
R
N
I
T
U
R
E

&

E
Q
U
I
P
M
E
N
T
51
8
83
3
13
5
53
8
94
2
33
7
(1
6
66
6
)
58
0
04
3
39
2
/

T
R
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
37
1
,
80
0
10
3
11
9
1,
4
7
7
75
5
95
2
67
4
39
3
/

S
T
O
R
E
S

E
Q
U
I
P
M
E
N
T
32
6
39
9
05
6
29
,
4
6
2
35
7
91
7
39
4
/

T
O
O
L
S
,
S
H
O
P

&

G
A
R
A
G
E

E
Q
U
I
P
M
E
N
T
23
8
92
7
80
4
11
1
,
82
8
35
8
55
9
39
5
/

L
A
B
O
R
A
T
O
R
Y

E
Q
U
I
P
M
E
N
T
52
1
86
6
18
3
31
7
89
1
86
1
94
0
39
6
/

P
O
W
E
R

O
P
E
R
A
T
E
D

E
Q
U
I
P
M
E
N
T
48
5
69
8
95
5
31
4
62
7
82
2
28
0
39
7
/

C
O
M
M
U
N
I
C
A
T
I
O
N
S

E
Q
U
I
P
M
E
N
T
37
0
63
7
52
9
39
4
50
3
79
2
67
0
39
8

/

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T
61
3
22
7
86
2
35
1
67
2
,
4
4
0
TO
T
A
L

G
E
N
E
R
A
L

P
L
A
N
T
77
6
02
4
40
7
99
8
84
6
82
6
(8
7
0
31
9
)
16
0
53
0
AM
O
R
T
I
Z
A
T
I
O
N

O
F

U
T
I
L
I
T
Y

P
L
A
N
T
59
3
17
5
59
3
17
5
TO
T
A
L

A
C
C
U
M

P
R
O
V
I
S
I
O
N

D
E
P
R
E
C
I
A
T
I
O
N
20
1
64
7
,
08
6
70
9
30
1
21
1
82
2
10
6
20
4
,
7
1
0
47
3
64
2
31
3
24
6
56
1
AM
O
R
T
I
Z
A
T
I
O
N

O
F

O
T
H
E
R

U
T
I
L
I
T
Y

P
L
A
N
T
IN
T
A
N
G
I
B
L
E

P
L
A
N
T
41
9
36
0
41
9
36
0
HY
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N
29
6
29
6
TO
T
A
L

A
M
O
R
T

O
F

O
T
H
E
R

U
T
I
L
I
T
Y

P
L
A
N
T
30
,
4
3
1
65
6
30
,
4
3
1
65
6
TO
T
A
L

A
C
C
U
M

P
R
O
V
I
S
I
O
N

F
O
R

D
E
P
R
&
A
M
O
R
T
I
Z
A
T
I
O
N

O
F

O
T
H
E
R

U
T
I
L
I
T
Y

P
L
A
N
T
23
2
07
8
74
2
70
9
30
1
21
1
82
2
10
6
20
4
71
0
47
3
64
2
34
3
67
8
21
7
(/
J
~
o
t
r
J
("
)
.
~

~
I-
T
-
'
(

U
J

~(
!
)
..
.
.
.
.
.
.

(
!
)

tii

g-

g
.

z

~(
D
P
~~
?
~I
-
d
~

::+
J
'
0
CI
C
I

tr
J

--
-
-

(
!
)

\j
.
)
-.

G
AD
D
I
T
I
O
N
S

A
N
D

D
E
L
E
T
I
O
N
S

T
O

R
A
T
E

B
A
S
E
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G

A
N
N
U
A
L
I
Z
I
N
G

K
N
W
N
.
&M
E
A
S
.
OT
H
E
R
r
A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T
TO
T
A
L
AD
D
I
T
I
O
N
S

&

D
E
L
E
T
I
O
N
S

T
O

R
A
T
E

B
A
S
E
NE
T

E
L
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
90
4
36
8
12
0
07
0
08
8
15
,
17
6
86
8
(1
0
7
78
2
02
4
)
(5
3
,
99
2
55
1
)
77
5
84
0
,
50
1
LE
S
S
:
25
2

C
U
S
T
O
M
E
R

A
D
V
A
N
C
E
S

F
O
R

C
O
N
S
T
R
U
C
T
I
O
N
PO
W
E
R

S
U
P
P
L
Y
11
2
65
5
11
2
65
5
OT
H
E
R
96
6
87
1
96
6
87
1
TO
T
A
L

C
U
S
T
O
M
E
R

A
D
V

F
O
R

C
O
N
S
T
R
U
C
T
I
O
N
96
6
,
87
1
11
2
,
65
5
07
9
52
6
AC
C
U
M
U
L
A
T
E
D

D
E
F
E
R
R
E
D

I
N
C
O
M
E

T
A
X
E
S
19
0
/

A
C
C
U
M
U
L
A
T
E
D

D
E
F
E
R
R
E
D

I
N
C
O
M
E

T
A
X
E
S
63
3
75
8
)
(4
2
93
1
)
67
6
68
9
)
28
1
/

A
C
C
E
L
E
R
A
T
E
D

A
M
O
R
T
I
Z
A
T
I
O
N
28
2

/

O
T
H
E
R

P
R
O
P
E
R
T
Y
22
5
37
5
77
5
22
5
,
37
5
77
5
28
3

/

O
T
H
E
R
11
,
64
1
22
6
11
,
64
1
22
6
TO
T
A
L

A
C
C
U
M

D
E
F
E
R
R
E
D

I
N
C
O
M
E

T
A
X
E
S
23
0
,
38
3
,
24
3
(4
2
93
1
)
23
0
34
0
31
2
NE
T

E
L
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
66
3
01
8
00
6
07
0
08
8
17
6
86
8
(1
0
7
78
2
02
4
)
(5
4
06
2
27
5
)
53
4
,
4
2
0
66
3
AD
D
:
WO
R
K
I
N
G

C
A
P
I
T
A
L
15
1
/

F
U
E
L

I
N
V
E
N
T
O
R
Y
17
1
,
4
4
2
61
5
45
2
)
55
5
99
0
15
4
/

P
L
A
N
T

M
A
T
E
R
I
A
L
S

&

S
U
P
P
L
I
E
S
PR
O
D
U
C
T
I
O
N

-

G
E
N
E
R
A
L
83
4
,
4
8
6
83
4
48
6
TR
A
N
S
M
I
S
S
I
O
N

-

G
E
N
E
R
A
L
56
6
,
4
4
4
56
6
,
4
4
4
DI
S
T
R
I
B
U
T
I
O
N

-

G
E
N
E
R
A
L
77
9
80
3
77
9
80
3
OT
H
E
R

-

U
N
C
L
A
S
S
I
F
I
E
D
55
6
36
5
(9
0
4
03
9
)
65
2
,
32
6
TO
T
A
L

A
C
C
O
U
N
T

1
5
4
21
,
73
7
09
8
(9
0
4
03
9
)
83
3
05
9
16
5
/

P
R
E
P
A
I
D

I
T
E
M
S
AD

V
A
L
O
R
E
M

T
A
X
E
S
OT
H
E
R

P
R
O
D
-
RE
L
A
T
E
D

P
R
E
P
A
Y
M
E
N
T
S
IN
S
U
R
A
N
C
E
PE
N
S
I
O
N

E
X
P
E
N
S
E
17
,
80
0
47
7
(1
7
,
80
0
47
7
)
PR
E
P
A
I
D

R
E
T
I
R
E
E

B
E
N
E
F
I
T
S
MI
S
C
E
L
L
A
N
E
O
U
S

P
R
E
P
A
Y
M
E
N
T
S
TO
T
A
L

A
C
C
O
U
N
T

1
6
5
80
0
,
47
7
(1
7
80
0
47
7
)
WO
R
K
I
N
G

C
A
S
H

A
L
L
O
W
A
N
C
E
TO
T
A
L

W
O
R
K
I
N
G

C
A
P
I
T
A
L
70
9
01
7
61
5
45
2
)
(1
8
70
4
51
6
)
38
9
04
9
NE
T

E
L
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
71
1
72
7
02
3
07
0
08
8
17
6
,
86
8
(1
1
0
39
7
47
6
)
(7
2
76
6
79
1
)
56
1
80
9
71
2
Ex
h
i
b
i
t

N
o
.

1
0
1
Ca
s
e

N
o
.

I
P
C
-
03
-
A.

H
o
l
m
,
S
t
a
f
f
Sc
h
e
d
u
l
e

6
,
P
a
g
e

1

o
f

2
RE
V
I
S
E
D

3
/
2
4
/
0
4
AD
D
I
T
I
O
N
S

A
N
D

D
E
L
E
T
I
O
N
S

T
O

R
A
T
E

B
A
S
E
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T

A
L
S
NO
R
M
A
L
I
Z
I
N
G

A
N
N
U
A
L
I
Z
I
N
G

K
N
W
N
.
&M
E
A
S
.
OT
H
E
R
T
A
F
F

PR
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T

A
D
J
U
S
T
M
E
N
T
TO
T
A
L
*
*

*

T
A
B
L
E

3

-

A
D
D
I
T
I
O
N
S

&

D
E
L
E
T
I
O
N
S

T
O

R
A
T
E

B
A
S
E

*

*

*
NE
T

E
L
E
C
T
R
I
C

P
L
A
N
T

I
N

S
E
R
V
I
C
E
71
1
72
7
02
3
07
0
08
8
17
6
86
8
(1
1
0
39
7
47
6
)
(7
2
76
6
,
79
1
)
56
1
80
9
71
2
AD
D
:
10
5

/

P
L
A
N
T

H
E
L
D

F
O
R

F
U
T
U
R
E

U
S
E
HY
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N
TR
A
N
S

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
TR
A
N
S

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
TR
A
N
S

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
DI
S
T

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
DI
S
T

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
GE
N

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
GE
N

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
TO
T
A
L

P
L
A
N
T

H
E
L
D

F
O
R

F
U
T
U
R
E

U
S
E
11
4
/
1
1
5

-

P
R
A
I
R
I
E

A
C
Q
U
I
S
I
T
I
O
N

A
D
J
U
S
M
E
N
T
(1
9
5
03
6
)
(1
9
5
03
6
)
DE
F
E
R
R
E
D

P
R
O
G
R
A
M
S
:
18
2
/

CO
N
S
E
R
V
A
T
I
O
N

P
R
O
G
R
A
M
S
ID
A
H
O

D
E
F
E
R
R
E
D

C
O
N
S
E
R
V
A
T
I
O
N

P
R
O
G
R
A
M
S
07
6
95
5
07
6
95
5
OR
E
G
O
N

D
E
F
E
R
R
E
D

C
O
N
S
E
R
V
A
T
I
O
N

P
R
O
G
R
A
M
S
TO
T
A
L

C
O
N
S
E
R
V
A
T
I
O
N

P
R
O
G
R
A
M
S
21
,
07
6
95
5
07
6
95
5
18
2
/

M
I
S
C
.

O
T
H
E
R

R
E
G
U
L
A
T
O
R
Y

A
S
S
E
T
S
RE
O
R
G
A
N
I
Z
A
T
I
O
N

C
O
S
T
S
50
8
11
2
50
8
,
11
2
AM
.

F
A
L
L
S

B
O
N
D

R
E
F
I
N
A
N
C
E
32
4
00
4
32
4
,
00
4
ME
R
I
D
I
A
N

B
U
Y
O
U
T
PH
O
T
O
V
O
L
T
A
I
C

S
T
A
R
T
-
79
2
79
2
IN
C
R
E
M
E
N
T
A
L

S
E
C
U
R
I
T
Y

C
O
S
T
S

-

O
R
D
E
R

2
8
9
7
5
72
8
76
6
72
8
76
6
PO
S
T
R
E
T
I
R
E
M
E
N
T

B
E
N
E
F
I
T
S
59
0
20
0
59
0
20
0
PO
S
T
E
M
P
L
O
Y
M
E
N
T

B
E
N
E
F
I
T
S
40
2
53
6
40
2
53
6
TO
T
A
L

O
T
H
E
R

R
E
G
U
L
A
T
O
R
Y

A
S
S
E
T
S
57
9
,
4
1
0
57
9
,
4
1
0
18
6
/

M
I
S
C
.

O
T
H
E
R

D
E
F
E
R
R
E
D

P
R
O
G
R
A
M
S
TO
T
A
L

D
E
F
E
R
R
E
D

P
R
O
G
R
A
M
S
25
,
65
6
36
5
65
6
36
5
DE
V
E
L
O
P
M
E
N
T

O
F

I
E
R
C
O

R
A
T
E

B
A
S
E
IN
V
E
S
T
M
E
N
T

I
N

I
E
R
C
O
78
2
96
3
(2
,
07
6
,
92
3
)
24
4
71
5
16
,
95
0
75
5
PR
E
P
A
I
D

C
O
A
L

R
O
Y
A
L
T
I
E
S
2,
4
4
9
,
4
6
3
2,
4
4
9
46
3
NO
T
E
S

P
A
Y
A
B
L
E

T
O

S
U
B
S
I
D
I
A
R
Y
90
9
,
55
8
)
90
9
,
55
8
)
TO
T
A
L

S
U
B
S
I
D
I
A
R
Y

R
A
T
E

B
A
S
E
32
2
86
8
07
6
92
3
)
24
4
71
5
49
0
,
66
0
TO
T
A
L

C
O
M
B
I
N
E
D

R
A
T
E

B
A
S
E
75
2
51
1
,
22
0
18
,
07
0
08
8
09
9
94
5
(1
1
0
39
7
,
4
7
6
)
(7
2
52
2
07
6
)
60
0
76
1
70
1
Ex
h
i
b
i
t

N
o
.

1
0
1
Ca
s
e

N
o
.

I
P
C
-
03
-
A.

H
o
l
m
,
S
t
a
f
f
Sc
h
e
d
u
l
e

6
,
P
a
g
e

2

o
f

2
RE
V
I
S
E
D

3/
2
4
/
0
4
OP
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)

.
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
ST
A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
OP
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
FI
R
M

E
N
E
R
G
Y

S
A
L
E
S
44
0
-
44
8
/

R
E
T
A
I
L
50
8
51
5
85
2
66
5
81
6
50
9
18
1
66
8
AD
J
U
S
T
M
E
N
T
S

T
O

S
A
L
E
S

R
E
V
E
N
U
E
S
/
R
E
F
U
N
D
S
44
7
/

F
I
R
M

S
A
L
E
S

F
O
R

R
E
S
A
L
E
76
2
71
0
76
2
71
0
44
7
/

S
Y
S
T
E
M

O
P
P
O
R
T
U
N
I
T
Y

S
A
L
E
S
60
1
73
5
56
2
,
7
6
5
93
0
,
30
0
09
4
80
0
TO
T
A
L

S
A
L
E
S

O
F

E
L
E
C
T
R
I
C
I
T
Y
55
1
88
0
29
7
56
2
76
5
93
0
30
0
66
5
81
6
57
6
03
9
17
8
OT
H
E
R

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
41
5
/

ME
R
C
H
A
N
D
I
S
I
N
G

R
E
V
E
N
U
E
S
27
4
60
9
27
4
60
9
45
1

/

M
I
S
C
E
L
L
A
N
E
O
U
S

S
E
R
V
I
C
E

R
E
V
E
N
U
E
S
17
8
50
3
90
7
29
0
21
2
50
5
29
8
29
8
45
4

/

R
E
N
T
S

F
R
O
M

E
L
E
C
T
R
I
C

P
R
O
P
E
R
T
Y
SU
B
S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
20
0
77
0
47
,
75
2
24
8
52
2
ST
A
T
I
O
N

A
N
D

L
I
N
E

R
E
N
T
A
L
S
66
8
14
0
66
8
14
0
CO
G
E
N
E
R
A
T
I
O
N

&

S
M
A
L
L

P
O
W
E
R

P
R
O
D
.
46
4
38
0
98
0
46
7
,
36
0
RE
A
L

E
S
T
A
T
E

R
E
N
T
S
37
5
32
7
(5
1
62
5
)
32
3
70
2
DA
R
K

F
I
B
E
R

P
R
O
J
E
C
T
47
6
60
6
(1
4
,
11
7
)
46
2
,
4
8
9
PO
L
E

A
T
T
A
C
H
M
E
N
T
$
80
3
,
58
2
34
6
,
17
1
(2
0
9
71
3
)
94
0
04
0
FA
C
I
L
I
T
I
E
S

C
H
A
R
G
E
S
35
3
53
8
(7
2
87
1
)
(6
6
5
81
6
)
27
8
64
4
,
12
9
OV
E
R
N
I
G
H
T

P
A
R
K

R
E
N
T
S
29
4
,
4
2
1
(1
1
8
54
4
)
17
5
87
7
MI
S
C
E
L
L
A
N
E
O
U
S
68
,
5
4
2
01
5
55
7
TO
T
A
L

A
C
C
O
U
N
T

4
5
4
70
5
30
6
(7
2
87
1
)
34
6
17
1
(6
6
5
81
6
)
(3
1
2
97
4
)
99
9
81
6
45
6

/

O
T
H
E
R

E
L
E
C
T
R
I
C

R
E
V
E
N
U
E
S
TR
A
N
S
M
I
S
S
I
O
N

F
O
R

O
T
H
E
R
S

-

F
I
R
M

D
A
13
4
06
8
51
0
,
29
4
64
4
36
2
TR
A
N
S
M
I
S
S
I
O
N

F
O
R

O
T
H
E
R
S

-

F
I
R
M
91
6
21
9
2,
4
2
0
10
3
33
6
32
2
TR
A
N
S
M
I
S
S
I
O
N

F
O
R

O
T
H
E
R
S

-

N
O
N

F
I
R
M
72
6
45
1
72
6
45
1
PH
O
T
O
V
O
L
T
A
I
C

S
T
A
T
I
O
N

S
E
R
V
I
C
E
01
6
01
6
AN
T
E
L
O
P
E
73
,
82
4
(1
2
9
)
69
5
CO
N
S
E
R
V
A
T
I
O
N

R
E
C
O
V
E
R
Y

-

O
R
E
G
O
N
(1
1
,
4
1
1
)
50
,
03
7
38
,
62
6
SI
E
R
R
A

P
A
C
I
F
I
C

U
S
A
G
E

C
H
A
R
G
E
05
3
97
2
02
5
ST
A
N
D
Y

S
E
R
V
I
C
E
13
6
21
1
(7
9
17
6
)
57
,
03
5
TR
A
N
S
M
I
S
S
I
O
N

F
O
R

I
E
S
50
1
82
9
83
0
51
7
65
9
MI
S
C
E
L
L
A
N
E
O
U
S
25
4
)
(1
,
25
4
)
TO
T
A
L

A
C
C
O
U
N
T

4
5
6
50
6
00
6
92
7
93
1
43
3
93
7
TO
T
A
L

O
T
H
E
R

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
37
,
66
4
,
4
2
4
(7
2
87
1
)
34
6
17
1
24
1
,
47
4
82
7
,
4
6
2
00
6
66
0
TO
T
A
L

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
58
9
54
4
72
1
56
2
76
5
(7
2
87
1
)
27
6
,
4
7
1
90
7
29
0
82
7
46
2
61
7
04
5
83
8
Ex
h
i
b
i
t

N
o
.

1
0
1
Ca
s
e

N
o
.

I
P
C
-
03
-
A.

H
o
l
m
,
S
t
a
f
f
Sc
h
e
d
u
l
e

7
RE
V
I
S
E
D

3/
2
4
/
0
4
OP
E
R
A
T
I
O
N

A
N
D

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,

2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
TA
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
ST
E
A
M

P
O
W
E
R

G
E
N
E
R
A
T
I
O
N
OP
E
R
A
T
I
O
N
50
0
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
18
7
,
4
1
7
38
2
07
2
34
3
32
8
)
86
2
54
4
86
2
54
4
50
1
/

F
U
E
L
25
9
30
8
36
2
10
8
)
25
2
,
20
0
14
9
40
0
14
9
,
4
0
0
50
2
/

S
T
E
A
M

E
X
P
E
N
S
E
S
LA
B
O
R
OT
H
E
R
99
0
76
5
64
4
03
0
40
9
03
0
40
9
TO
T
A
L

A
C
C
O
U
N
T

5
0
2
99
0
76
5
64
4
03
0
40
9
03
0
,
4
0
9
50
5
/

E
L
E
C
T
R
I
C

E
X
P
E
N
S
E
S
LA
B
O
R
38
2
60
7
47
4
97
9
)
48
4
18
,
4
8
4
OT
H
E
R
24
8
89
5
97
9
25
0
87
4
25
0
87
4
TO
T
A
L

A
C
C
O
U
N
T

5
0
5
26
7
27
7
60
7
1,
4
7
4
26
9
35
7
26
9
35
7
50
6
/

M
I
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
95
8
06
5
57
5
08
8
53
3
15
3
53
3
15
3
50
7

/

R
E
N
T
S
60
7
15
7
(3
0
57
7
)
57
6
58
0
57
6
58
0
ST
E
A
M

O
P
E
R
A
T
I
O
N

E
X
P
E
N
S
E
S
10
8
26
9
98
9
36
2
10
8
)
98
8
26
6
74
6
(7
5
9
17
3
)
10
6
42
1
,
4
4
3
10
6
42
1
,
4
4
3
MA
I
N
T
E
N
A
N
C
E
51
0
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
80
0
60
3
22
9
35
5
02
9
95
8
02
9
95
8
51
1

/

S
T
R
U
C
T
U
R
E
S
29
5
75
9
08
0
32
3
83
9
32
3
83
9
51
2
/

B
O
I
L
E
R

P
L
A
N
T
LA
B
O
R
OT
H
E
R
12
,
70
0
84
5
70
0
84
5
12
,
70
0
84
5
TO
T
A
L

A
C
C
O
U
N
T

5
1
2
70
0
84
5
12
,
70
0
84
5
70
0
84
5
51
3
/

E
L
E
C
T
R
I
C

P
L
A
N
T
LA
B
O
R
OT
H
E
R
69
5
73
1
69
5
73
1
69
5
73
1
TO
T
A
L

A
C
C
O
U
N
T

5
1
3
69
5
73
1
69
5
73
1
69
5
73
1
51
4
/

M
I
S
C
E
L
L
A
N
E
O
U
S

S
T
E
A
M

P
L
A
N
T
99
0
,
54
3
61
5
56
2
)
37
4
98
1
37
4
98
1
ST
E
A
M

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
26
,
4
8
3
,
4
8
1
35
8
12
7
)
12
5
35
4
12
5
35
4
TO
T
A
L

S
T
E
A
M

G
E
N
E
R
A
T
I
O
N

E
X
P
E
N
S
E
S
13
4
75
3
,
4
7
0
36
2
,
10
8
)
98
8
26
6
74
6
(3
,
11
7
,
30
0
)
13
0
54
6
79
7
13
0
54
6
79
7
~~
~
Q
~
::
:
r

.
.
.
.
.
.
.
.

(J
)

:
:
:
r
(1
)

.
.
.
.
.
.

(1
)

_
.
~g
.
e
.
.
Z
S
:
~O
P
t:
i
~~
?
"'t
:
j
P
'

P'

~

I
0
+:
:
-

(
f
Q

(r
j

--
-

(
1
)

~
-

OP
E
R
A
T
I
O
N

A
N
D

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
TA
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
HY
D
R
A
U
L
I
C

P
O
W
E
R

G
E
N
E
R
A
T
I
O
N
OP
E
R
A
T
I
O
N
53
5
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
26
7
39
0
94
,
34
4
22
9
16
4
(7
4
9
97
4
)
84
0
92
4
84
0
92
4
53
6
/

W
A
T
E
R

F
O
R

P
O
W
E
R
95
0
38
3
09
5
30
7
38
3
(4
9
4
36
3
)
76
7
,
4
9
8
76
7
,
4
9
8
53
7

/

H
Y
D
R
A
U
L
I
C

E
X
P
E
N
S
E
S
47
9
47
4
85
3
13
0
81
0
(4
0
60
6
)
62
3
53
0
62
3
53
0
53
8
/

E
L
E
C
T
R
I
C

E
X
P
E
N
S
E
S
LA
B
O
R
76
9
91
8
41
0
61
,
72
0
(4
4
61
2
)
81
2
,
4
3
6
81
2
,
4
3
6
OT
H
E
R
28
8
27
8
70
9
31
4
98
7
31
4
98
7
TO
T
A
L

A
C
C
O
U
N
T

5
3
8
05
8
19
6
25
,
4
1
0
61
,
72
0
(1
7
90
3
)
12
7
42
2
12
7
,
4
2
2
53
9
/

M
I
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
75
9
80
1
19
7
35
1
(5
7
07
8
)
83
0
27
1
83
0
27
1
54
0
/

R
E
N
T
S
39
1
97
2
(1
7
69
4
)
37
4
27
8
37
4
27
8
HY
D
R
A
U
L
I
C

O
P
E
R
A
T
I
O
N

E
X
P
E
N
S
E
S
90
7
21
6
21
4
89
9
81
9
42
8
37
7
61
9
)
56
3
92
4
56
3
92
4
MA
I
N
T
E
N
A
N
C
E
54
1
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
17
6
80
1
20
8
80
4
(1
4
3
69
0
)
14
0
12
3
14
0
12
3
54
2
/

S
T
R
U
C
T
U
R
E
S
07
1
,
4
6
1
24
7
56
,
4
6
7
35
3
19
1
52
8
19
1
,
52
8
54
3
/

R
E
S
E
R
V
O
I
R
S
,
D
A
M
S

&

W
A
T
E
R
W
A
Y
S
88
6
30
6
96
4
77
6
(1
4
2
87
8
)
79
8
16
7
79
8
16
7
54
4
/

E
L
E
C
T
R
I
C

P
L
A
N
T
LA
B
O
R
72
8
44
3
04
4
13
8
56
0
(1
0
0
15
2
)
82
3
89
5
82
3
89
5
OT
H
E
R
85
4
,
59
0
37
4
91
3
96
4
91
3
96
4
TO
T
A
L

A
C
C
O
U
N
T

5
4
4
58
3
03
3
04
4
13
8
56
0
(4
0
77
8
)
73
7
,
85
9
73
7
,
85
9
54
5
/

M
I
S
C
E
L
L
A
N
E
O
U
S

H
Y
D
R
A
U
L
I
C

P
L
A
N
T
29
8
96
7
66
9
12
0
64
7
(2
2
4
15
8
)
24
5
12
6
24
5
12
6
HY
D
R
A
U
L
I
C

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
01
6
56
8
17
7
13
1
43
0
25
4
(5
1
1
15
1
)
11
2
,
80
3
11
2
,
80
3
,
6
3
TO
T
A
L

H
Y
D
R
A
U
L
I
C

G
E
N
E
R
A
T
I
O
N

E
X
P
E
N
S
E
S
92
3
78
4
39
2
03
0
24
9
68
2
88
8
77
0
)
24
,
67
6
72
6
24
,
67
6
72
6
'"
-
~~
~
o
t
r
J
.
p
j
~
~

en

~
(1
)

.
.
.
.
.
.
.
.

(1
)

,
.
.
.
.
.
~o
.
.
O

cr
'
r.
n

s
:
:

~

,..
.
.

.
..
.
.
.
.

~

...
.
.
.
.
~(
1
)
.
Z
~~
~
~"
'
t
:
1

p
j

0.
.
.
.
.
.
.
.
pj

~

I
0
,J
:
:
.
.

(
f
Q

...
.
.
.
.
.
--
-
-

(
1
)

~N

I-
+
J

...
.
.
.
.
.
0"
1

W
OP
E
R
A
T
I
O
N

A
N
D

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
,
&M
E
A
S
.
OT
H
E
R
TA
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
OT
H
E
R

P
O
W
E
R

G
E
N
E
R
A
T
I
O
N
OP
E
R
A
T
I
O
N
54
6
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
38
2
,
74
1
29
9
22
,
58
8
18
1
47
7
80
9
47
7
80
9
54
7
/

F
U
E
L
07
8
28
2
(8
2
4
04
9
)
30
0
25
6
53
3
25
6
,
53
3
54
8
/

G
E
N
E
R
A
T
I
N
G

E
X
P
E
N
S
E
S
LA
B
O
R
13
0
18
9
29
7
43
7
(1
0
94
4
)
13
3
97
8
13
3
97
8
OT
H
E
R
61
7
87
2
73
,
4
8
9
48
9
TO
T
A
L

A
C
C
O
U
N
T

5
4
8
19
5
80
6
29
7
10
,
4
3
7
07
1
)
20
7
46
8
20
7
,
4
6
8
54
9
/

M
I
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
35
3
61
7
22
1
82
5
(7
6
78
1
)
28
7
88
2
28
7
88
2
55
0
/

R
E
N
T
S
10
3
10
3
10
3
OT
H
E
R

P
O
W
E
R

O
P
E
R

E
X
P
E
N
S
E
S
02
5
54
9
(8
2
4
04
9
)
81
7
14
9
(1
6
67
1
)
24
4
79
5
24
4
79
5
MA
I
N
T
E
N
A
N
C
E
55
1
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
75
2
(7
5
2
)
55
2
/

S
T
R
U
C
T
U
R
E
S
19
1
05
4
22
0
25
2
(5
2
85
1
)
15
2
67
5
15
2
67
5
55
3
/

G
E
N
E
R
A
T
I
N
G

&

E
L
E
C
T
R
I
C

P
L
A
N
T
LA
B
O
R
11
5
08
3
06
0
30
5
)
64
,
95
2
95
2
OT
H
E
R
14
6
29
4
81
6
15
0
11
0
15
0
11
0
TO
T
A
L

A
C
C
O
U
N
T

5
5
3
20
9
40
9
08
3
06
0
(1
,
48
9
)
21
5
06
3
21
5
06
3
55
4

/

M
I
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
39
8
70
5
72
3
90
2
(1
2
7
58
9
)
29
0
74
1
29
0
74
1
OT
H
E
R

P
O
W
E
R

M
A
I
N
T

E
X
P
E
N
S
E
S
'
7
9
9
92
0
12
,
02
7
21
3
(1
8
2
68
1
)
65
8
,
4
7
9
65
8
,
4
7
9
TO
T
A
L

O
T
H
E
R

P
O
W
E
R

G
E
N
E
R
A
T
I
O
N

E
X
P
82
5
,
4
6
9
(8
2
4
04
9
)
84
4
72
,
36
3
(1
9
9
35
2
)
90
3
27
5
90
3
27
5
OT
H
E
R

P
O
W
E
R

S
U
P
P
L
Y

E
X
P
E
N
S
E
55
5
.
1/

P
U
R
C
H
A
S
E
D

P
O
W
E
R
99
8
90
1
(3
5
39
1
30
1
)
76
9
30
0
37
6
90
0
37
6
90
0
55
5
.
2/

C
O
G
E
N
E
R
A
T
I
O
N

&

S
M
A
L
L

P
O
W
E
R

P
R
O
D
CA
P
A
C
I
T
Y

R
E
L
A
T
E
D
81
5
12
4
81
5
12
4
81
5
12
4
EN
E
R
G
Y

R
E
L
A
T
E
D
41
,
67
5
79
8
45
5
,
4
0
3
24
5
62
7
37
6
82
8
37
6
82
8
TO
T
A
L

5
5
5
.
2/
C
S
P
P
44
,
4
9
0
92
2
45
5
40
3
24
5
62
7
19
1
95
2
19
1
95
2
55
5
/
T
O
T
A
L
90
,
4
8
9
82
3
(3
4
,
93
5
89
8
)
01
4
92
7
56
8
85
2
56
8
,
85
2
55
6
/

L
O
A
D

C
O
N
T
R
O
L

&

D
I
S
P
A
T
C
H
I
N
G

E
X
P
E
N
S
E
S
33
4
56
8
90
2
90
2
55
7
/

O
T
H
E
R

E
X
P
E
N
S
E
S
13
1
,
18
8
31
8
07
1
(7
4
5
,
4
3
1
)
49
3
14
6
49
3
14
6
TO
T
A
L

O
T
H
E
R

P
O
W
E
R

S
U
P
P
L
Y

E
X
P
E
N
S
E
S
64
2
34
5
(3
4
93
5
89
8
)
31
8
09
0
99
6
(7
4
1
86
3
)
08
6
90
0
08
6
90
0
10
0
10
1
TO
T
A
L

P
R
O
D
U
C
T
I
O
N

E
X
P
E
N
S
E
S
25
8
14
5
06
8
(4
2
12
2
05
5
)
45
8
18
0
67
9
78
9
94
7
28
5
)
22
0
21
3
69
8
22
0
21
3
69
8
CI
)

~
0

tI
j

,
.
~

~
::
r

.
.
.
.
.
.
.

t/
)

:
:
r
CD

.
.
.
.
.
.

CD

0
-
-
:
(j
j

g.

8.
.

Z

~
:
~C
D
P
~~
~
~"
'
t
;
j
~

0
"
"
"
N
~

~

I
0
.t
:
.

(
J
q

tI
j

.
.
.
.
.
.
--
-

C
D

0,
.
,
0
.t
:
.

-
-
-

-.

..
.
.
.
.
0\

W
OP
E
R
A
T
I
O
N

A
N
D

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
TA
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
.
AD
J
U
S
T
M
E
N
T
TO
T
A
L
10
2
10
3
OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
10
4
10
5
TR
A
N
S
M
I
S
S
I
O
N

E
X
P
E
N
S
E
S
10
6
OP
E
R
A
T
I
O
N
10
7
56
0
1

SU
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
87
8
32
6
30
3
11
0
04
1
(4
1
1
04
1
)
62
2
62
9
62
2
62
9
10
8
56
1
1

LO
A
D

D
I
S
P
A
T
C
H
I
N
G
71
4
,
37
0
16
2
18
9
85
6
(1
8
1
05
9
)
80
1
32
9
80
1
32
9
10
9
56
2
1

ST
A
T
I
O
N

E
X
P
E
N
S
E
S
76
2
,
10
4
59
0
16
4
(3
4
4
46
2
)
55
3
39
6
55
3
39
6
11
0
56
3
1

OV
E
R
H
E
A
D

L
I
N
E

E
X
P
E
N
S
E
S
65
4
64
4
60
6
04
9
(4
2
,
61
5
)
65
8
68
3
65
8
68
3
11
1
56
5
1

TR
A
N
S
M
I
S
S
I
O
N

O
F

E
L
E
C
T
R
I
C
I
T
Y

B
Y

O
T
H
E
R
S
98
7
,
57
6
2,
4
3
7
14
6
42
4
,
72
2
42
4
72
2
11
2
56
6
1

MI
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
47
6
94
7
74
3
09
2
(2
0
4
30
7
)
28
5
47
5
28
5
,
4
7
5
11
3
56
7

RE
N
T
S
59
2
29
8
(1
9
2
,
67
5
)
39
9
62
3
39
9
62
3
11
4
TO
T
A
L

T
R
A
N
S
M
I
S
S
I
O
N

O
P
E
R
A
T
I
O
N
06
6
26
5
18
0
40
3
43
8
20
2
06
0
98
8
74
5
85
7
74
5
85
7
11
5
11
6
MA
I
N
T
E
N
A
N
C
E
11
7
56
8
1

SU
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
77
4
,
54
2
95
1
88
6
(8
0
29
3
)
74
2
08
6
74
2
08
6
11
8
56
9
1

ST
R
U
C
T
U
R
E
S
(1
,
55
2
)
87
8
33
7
33
7
11
9
57
0
1

ST
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
90
1
97
4
38
2
13
2
09
4
59
9
66
9
68
8
11
9
68
8
11
9
12
0
57
1
1

OV
E
R
H
E
A
D

L
I
N
E
S
51
4
15
0
83
4
60
6
(2
8
3
,
94
7
)
30
1
64
2
30
1
64
2
12
1
57
3
1

MI
S
C
E
L
L
A
N
E
O
U
S

P
L
A
N
T
76
4
91
7
79
,
71
8
71
8
12
2
TO
T
A
L

T
R
A
N
S
M
I
S
S
I
O
N

M
A
I
N
T
E
N
A
N
C
E
24
9
87
8
18
0
21
6
62
0
25
6
22
4
81
1
,
90
2
81
1
,
90
2
12
3
12
4
TO
T
A
L

T
R
A
N
S
M
I
S
S
I
O
N

E
X
P
E
N
S
E
S
31
6
14
3
26
9
58
3
65
4
82
2
31
7
21
1
55
7
75
9
55
7
75
9
~~
~
Q
~
~g
'
p
:
:
~

~
..
.
.

g
-

O
:=
,
.
'
..
.
.
.
.
.

0
(!
)

~

.
Z
t:
:
:
I
O
O
(
J
'
)
H
?
..
.
.
.
.
.

'
l
:
J
"'
~

::
+
J
'
0
~(
J
Q

t
r
1
-
--
-

(
!
)

~
~

..
.
.
.
.
.
,

W
OP
E
R
A
T
I
O
N

A
N
D

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
TA
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
12
5
12
6
OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
12
7
12
8
DI
S
T
R
I
B
U
T
I
O
N

E
X
P
E
N
S
E
S
12
9
OP
E
R
A
T
I
O
N
13
0
58
0
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
52
3
70
3
59
1
19
0
89
9
(4
3
9
,
01
2
)
35
4
18
0
35
4
18
0
13
1
58
1
/

L
O
A
D

D
I
S
P
A
T
C
H
I
N
G
35
6
23
5
29
8
16
1
,
03
8
(3
4
0
69
2
)
24
2
88
0
24
2
88
0
13
2
58
2
/

S
T
A
T
I
O
N

E
X
P
E
N
S
E
S
27
3
80
3
15
3
09
7
(5
0
2
,
4
9
0
)
85
7
,
56
4
85
7
56
4
13
3
58
3
/

O
V
E
R
H
E
A
D

L
I
N
E

E
X
P
E
N
S
E
S
60
7
,
4
2
8
95
0
23
5
,
4
9
3
(5
5
4
04
1
)
38
5
83
1
38
5
83
1
13
4
58
4

/

U
N
D
E
R
G
R
O
U
N
D

L
I
N
E

E
X
P
E
N
S
E
S
65
2
99
5
35
6
30
4
92
,
73
8
82
2
39
3
82
2
,
39
3
13
5
58
5
/

S
T
R
E
E
T

L
I
G
H
T
I
N
G

&

S
I
G
N
A
L

S
Y
S
T
E
M
S
15
6
32
4
21
4
37
7
(3
5
19
7
)
12
8
71
8
12
8
71
8
13
6
58
6
/

M
E
T
E
R

E
X
P
E
N
S
E
S
63
2
29
0
15
3
53
4
37
2
93
7
(2
,
4
1
1
,
02
2
)
74
7
,
73
9
74
7
73
9
13
7
58
7
/

C
U
S
T
O
M
E
R

I
N
S
T
A
L
L
A
T
I
O
N
S

E
X
P
E
N
S
E
50
6
12
8
12
,
61
0
63
0
(5
8
30
2
)
49
1
06
7
49
1
06
7
13
8
58
8
/

M
I
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
73
5
76
6
70
6
22
2
75
6
71
8
38
8
76
8
61
7
76
8
61
7
13
9
58
9
/

R
E
N
T
S
13
9
66
5
32
9
14
2
99
4
14
2
99
4
14
0
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

O
P
E
R
A
T
I
O
N
58
4
33
7
54
9
,
4
1
3
33
4
53
2
52
6
29
9
)
94
1
,
98
3
94
1
98
3
14
1
14
2
MA
I
N
T
E
N
A
N
C
E
14
3
59
0
/

S
U
P
E
R
V
I
S
I
O
N

&

E
N
G
I
N
E
E
R
I
N
G
89
6
63
3
96
8
(2
4
58
8
)
90
9
90
9
14
4
59
1

/

S
T
R
U
C
T
U
R
E
S
14
5
59
2
/

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
65
3
04
6
16
5
13
8
85
4
24
,
46
3
87
3
52
7
87
3
52
7
14
6
59
3

/

O
V
E
R
H
E
A
D

L
I
N
E
S
01
7
85
4
10
5
32
9
25
5
84
5
(2
6
3
90
7
)
11
5
12
1
11
5
12
1
14
7
59
4
/

U
N
D
E
R
G
R
O
U
N
D

L
I
N
E
S
31
5
01
3
25
,
4
9
7
93
3
(1
9
29
9
)
38
3
14
5
38
3
14
5
14
8
59
5
/

L
I
N
E

T
R
A
N
S
F
O
R
M
E
R
S
41
1
18
0
75
7
99
4
27
2
18
3
77
5
11
4
77
5
11
4
14
9
59
6
/

S
T
R
E
E
T

L
I
G
H
T
I
N
G

&

S
I
G
N
A
L

S
Y
S
T
E
M
S
36
2
44
4
40
3
55
3
92
4
)
37
6
,
4
7
6
37
6
,
4
7
6
15
0
59
7

/

M
E
T
E
R
S
53
4
79
7
19
3
10
2
,
4
8
8
(2
4
6
91
5
)
43
2
56
3
43
2
56
3
15
1
8
/

M
I
S
C
E
L
L
A
N
E
O
U
S

P
L
A
N
T
21
6
16
1
22
1
82
5
00
3
24
1
,
21
1
24
1
21
1
15
2
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

M
A
I
N
T
E
N
A
N
C
E
56
5
39
1
26
8
19
9
65
1
45
9
(2
5
1
96
2
)
23
3
08
7
23
3
08
7
15
3
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

E
X
P
E
N
S
E
S
14
9
72
8
81
7
61
2
98
5
99
1
77
8
26
2
)
17
5
07
0
17
5
07
0
15
4
15
5
CU
S
T
O
M
E
R

A
C
C
O
U
N
T
I
N
G

E
X
P
E
N
S
E
S
15
6
90
1

/

S
U
P
E
R
V
I
S
I
O
N
39
1
71
6
32
5
27
,
50
7
(2
9
,
4
8
2
)
40
1
06
6
40
1
06
6
15
7
90
2
/

M
E
T
E
R

R
E
A
D
I
N
G
70
9
29
4
10
8
47
7
26
3
,
4
9
3
(3
6
6
79
9
)
71
4
,
4
6
5
71
4
,
4
6
5
15
8
90
3

/

C
U
S
T
O
M
E
R

R
E
C
O
R
D
S

&

C
O
L
L
E
C
T
I
O
N
S
27
4
75
1
16
0
30
0
38
9
37
1
89
8
30
8
72
2
73
0
72
2
,
73
0
15
9
90
4
/

U
N
C
O
L
L
E
C
T
I
B
L
E

A
C
C
O
U
N
T
S
56
6
31
1
(6
0
8
38
1
)
95
7
93
0
95
7
93
0
16
0
90
5
/

M
I
S
C

E
X
P
E
N
S
E
S
81
9
12
4
19
7
12
6
08
5
12
6
08
5
16
1
TO
T
A
L

C
U
S
T
O
M
E
R

A
C
C
O
U
N
T
I
N
G

E
X
P
E
N
S
E
S
94
3
89
1
28
0
12
2
68
0
,
4
2
0
17
,
84
2
92
2
,
27
6
17
,
92
2
27
6
16
2
16
3
CU
S
T
O
M
E
R

S
E
R
V
I
C
E
S

&

I
N
F
O
R
M
A
T
I
O
N

E
X
P
E
N
S
E
S
16
4
90
7
/

S
U
P
E
R
V
I
S
I
O
N
37
7
,
83
2
16
3
11
5
(1
2
19
7
)
40
3
91
3
40
3
91
3
16
5
90
8
/

C
U
S
T
O
M
E
R

A
S
S
I
S
T
A
N
C
E
77
5
63
6
25
8
23
9
39
9
03
9
38
7
)
02
7
90
6
02
7
,
90
6
16
6
90
9
/
I
N
F
O
R
M
A

T
I
O
N

&

I
N
S
T
R
U
C
T
I
O
N
A
L
17
5
(1
9
)
15
6
15
6
16
7
91
0
/

M
I
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
58
7
01
7
82
5
43
5
67
5
63
0
95
2
63
0
95
2
16
8
TO
T
A
L

C
U
S
T

S
E
R
V

&

I
N
F
O
R
M
A
T
N

E
X
P
E
N
S
E
S
74
0
66
0
72
,
24
6
28
7
95
0
(1
,
03
7
92
8
)
06
2
,
92
7
06
2
,
92
7
16
9
17
0
91
2
/

D
E
M
O

&

S
E
L
L
I
N
G

E
X
P
E
N
S
E
S
Ex
h
i
b
i
t

N
o
.

1
0
1
Ca
s
e

N
o
.

I
P
C
-
03
-
A.

H
o
l
m
,
S
t
a
f
f
Sc
h
e
d
u
l
e

8
,
P
a
g
e

5

o
f

6
RE
V
I
S
E
D

3
/
2
4
/
0
4
OP
E
R
A
T
I
O
N

A
N
D

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
TA
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
17
1
17
2
OP
E
R
A
T
I
O
N

&

M
A
I
N
T
E
N
A
N
C
E

E
X
P
E
N
S
E
S
17
3
17
4
AD
M
I
N
I
S
T
R
A
T
I
V
E

&

G
E
N
E
R
A
L

E
X
P
E
N
S
E
S
17
5
92
0
1

AD
M
I
N
I
S
T
R
A
T
I
V
E

&

G
E
N
E
R
A
L

S
A
L
A
R
I
E
S
83
3
73
2
88
9
,
66
5
16
1
00
8
39
5
15
5
)
30
,
4
8
9
25
0
30
,
4
8
9
25
0
17
6
92
1
1

OF
F
I
C
E

S
U
P
P
L
I
E
S
27
1
,
74
2
52
,
11
2
12
6
58
2
90
9
43
7
)
54
0
99
9
54
0
99
9
17
7
92
2
1

AD
M
I
N

&

G
E
N
E
R
A
L

E
X
P
E
N
S
E
S

T
R
A
N
S
F
E
R
R
E
D
-
(2
6
25
2
93
4
)
32
6
84
3
)
(2
8
57
9
77
7
)
(2
8
57
9
77
7
)
17
8
92
3
1

OU
T
S
I
D
E

S
E
R
V
I
C
E
S
58
0
74
3
(6
9
0
12
4
)
89
0
61
9
89
0
61
9
17
9
92
4
1

PR
O
P
E
R
T
Y

I
N
S
U
R
A
N
C
E
25
2
25
2
18
0
PR
O
D
U
C
T
I
O
N

-

S
T
E
A
M
45
4
35
4
31
1
67
8
)
45
1
,
98
7
45
1
,
98
7
18
1
AL
L

R
I
S
K

&

M
I
S
C
E
L
L
A
N
E
O
U
S
2,
4
5
8
32
5
52
3
19
9
61
2
)
2,
4
6
5
,
4
3
5
2,4
6
5
,
4
3
5
18
2
TO
T
A
L

A
C
C
O
U
N
T

9
2
4
91
2
67
9
83
4
19
9
29
0
)
91
7
,
4
2
2
91
7
,
4
2
2
18
3
92
5

IN
J
U
R
I
E
S

&

D
A
M
A
G
E
S
27
1
,
34
2
38
8
83
1
37
4
33
4
(1
3
3
16
2
)
-
3
90
1
34
4
90
1
34
4
18
4
92
6

EM
P
L
O
Y
E
E

P
E
N
S
I
O
N
S

&

B
E
N
E
F
I
T
S
75
7
,
40
2
17
0
16
3
(7
,
15
4
01
6
)
77
3
54
9
77
3
54
9
18
5
92
7
1

FR
A
N
C
H
I
S
E

R
E
Q
U
I
R
E
M
E
N
T
S
80
7
(8
2
)
72
5
72
5
18
6
92
8
1

RE
G
U
L
A
T
O
R
Y

C
O
M
M
I
S
S
I
O
N

E
X
P
E
N
S
E
S
18
7
FE
R
C

A
D
M
I
N

A
S
S
E
S
S

&

S
E
C
U
R
I
T
I
E
S
18
8
CA
P
A
C
I
T
Y

R
E
L
A
T
E
D
33
0
95
8
33
0
95
8
33
0
95
8
18
9
EN
E
R
G
Y

R
E
L
A
T
E
D
37
9
,
4
5
5
37
9
,
4
5
5
37
9
,
4
5
5
19
0
FE
R
C

R
A
T
E

C
A
S
E
19
1
FE
R
C

O
R
D
E
R

4
7
2
24
0
00
0
24
0
00
0
24
0
00
0
19
2
FE
R
C

O
T
H
E
R
64
3
30
9
64
3
,
30
9
64
3
30
9
19
3
FE
R
C

O
R
E
G
O
N

H
Y
D
R
O
16
4
37
5
16
4
37
5
16
4
,
37
5
19
4
SE
C

E
X
P
E
N
S
E
S
19
5
ID
A
H
O

P
U
C

-
RA
T
E

C
A
S
E
53
3
53
3
21
,
53
3
19
6
OT
H
E
R
37
2
95
3
32
5
32
5
19
7
OR
E
G
O
N

P
U
C

-
RA
T
E

C
A
S
E
(4
,
4
1
6
)
(4
,
4
1
6
)
(4
,
4
1
6
)
19
8
OT
H
E
R
58
9
58
9
58
9
19
9
NE
V
A
D
A

P
U
C

-
RA
T
E

C
A
S
E
20
0
OT
H
E
R
16
,
69
7
69
7
69
7
20
1
TO
T
A
L

A
C
C
O
U
N
T

9
2
8
89
0
87
2
95
3
89
5
82
5
89
5
82
5
20
2
92
9
1

DU
P
L
I
C
A
T
E

C
H
A
R
G
E
S
20
3
93
0
.
11

GE
N
E
R
A
L

A
D
V
E
R
T
I
S
I
N
G
45
2
,
10
8
(4
5
2
12
5
)
20
4
93
0
.
21

MI
S
C
E
L
L
A
N
E
O
U
S

E
X
P
E
N
S
E
S
25
5
01
8
(2
8
38
4
)
25
7
,
30
2
1,
4
8
3
93
6
1,
4
8
3
93
6
20
5
93
1
1

RE
N
T
S
13
0
16
,
19
4
32
4
32
4
20
6
TO
T
A
L

A
D
M

&

G
E
N

O
P
E
R
A
T
I
O
N
99
8
64
1
33
5
,
4
4
7
84
0
29
7
(4
7
5
55
6
)
(1
5
,
33
0
36
2
)
36
8
46
7
35
5
21
5
20
7
PL
U
S
:
20
8
93
5
1

GE
N
E
R
A
L

P
L
A
N
T

M
A
I
N
T
E
N
A
N
C
E
01
8
11
2
23
,
16
9
27
9
(2
6
5
72
5
)
83
1
,
83
6
83
1
83
6
20
9
41
6
1

ME
R
C
H
A
N
D
I
S
I
N
G

E
X
P
E
N
S
E
13
0
37
3
13
0
37
3
13
0
37
3
21
0
TO
T
A
L

O
P
E
R

&

M
A
I
N
T

E
X
P
E
N
S
E
S
41
3
,
4
4
2
61
6
(4
2
12
2
05
5
)
25
6
36
1
18
5
54
8
(4
7
5
55
6
)
(2
5
02
4
,
50
8
)
36
7
,
26
2
,
4
0
6
36
7
24
9
15
4
(/
J

~

(
'
)

tr
1
PJ

X
::
r
:
U
)

~
(1
)

(1
)

_
.
~g
.
~
Z
g
:
(/
J
..
.
.
.
.

0
t'
j

(
1
)

~

t:
'

0
0

(
/
J
~
~
~
~
(')
.
.
.
.
.
.
:::
:
+
i
I
0
+:
:
-

(
J
q
tr
:
1

.
.
.
.
.
.
--

(1
)
..
.
.
.
.
...
.
.
.
.
,
DE
P
R
E
C
I
A
T
I
O
N

A
N
D

A
M
O
R
T
I
Z
A
T
I
O
N

E
X
P
E
N
S
E
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
ST
A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
DE
P
R
E
C
I
A
T
I
O
N

&

A
M
O
R
T
I
Z
A
T
I
O
N

E
X
P
E
N
S
E
DE
P
R
E
C
I
A
T
I
O
N

E
X
P
E
N
S
E
31
0
-
31
6
/

S
T
E
A
M

P
R
O
D
U
C
T
I
O
N
51
8
21
5
75
4
88
1
(7
3
1
83
9
)
(1
,
30
0
,
4
8
5
)
22
,
24
0
77
2
33
0
-
33
6

/

H
Y
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N
12
6
52
2
09
1
1,
4
5
0
78
8
08
0
22
1
)
56
3
18
1
34
0
-
34
6

/

O
T
H
E
R

P
R
O
D
U
C
T
I
O
N
67
7
60
5
41
,
72
6
(2
5
2
60
8
)
(2
0
31
4
)
1,
4
4
6
,
4
0
9
TO
T
A
L

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
32
2
34
2
86
2
69
8
46
6
34
1
40
1
01
9
)
25
0
36
2
TR
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
35
0
/

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
23
6
36
9
36
5
(4
8
04
1
)
13
6
20
3
82
9
35
2

/

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
92
6
15
7
69
6
(1
8
8
23
7
)
(3
9
89
3
)
73
4
72
3
35
3
/

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
93
6
02
0
25
9
09
5
(6
6
1
28
0
)
(1
2
6
18
6
)
4,
4
0
7
64
9
35
4

/

T
O
W
E
R
S

&

F
I
X
T
U
R
E
S
09
8
22
7
03
5
31
0
69
7
(1
8
3
53
7
)
29
9
42
1
35
5
/

P
O
L
E
S

&

F
I
X
T
U
R
E
S
07
4
35
4
13
9
83
8
58
6
85
1
(7
2
0
13
4
)
08
0
90
9
35
6
/

O
V
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
92
4
31
7
35
6
90
2
64
9
83
5
55
2
94
2
60
5
35
9
/

R
O
A
D
S

&

T
R
A
I
L
S
83
9
32
6
36
9
(1
1
8
)
6,
4
1
6
TO
T
A
L

T
R
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
20
0
28
3
87
6
25
7
65
1
19
3
05
2
18
1
)
67
5
55
2
DI
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
36
0

/

L
A
N
D

&

L
A
N
D

R
I
G
H
T
S
36
1
/

S
T
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
43
2
61
5
08
9
(1
4
4
01
3
)
81
3
)
30
3
87
7
36
2
/

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
00
5
20
2
13
2
60
0
00
0
40
3
)
(1
1
2
,
4
8
1
)
02
4
91
8
36
4

/

P
O
L
E
S
,
T
O
W
E
R
S

&

F
I
X
T
U
R
E
S
89
9
87
8
15
4
82
3
(1
,
14
0
17
1
)
51
9
95
9
04
9
36
5

/

O
V
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
27
3
12
4
65
1
(4
3
9
28
9
)
66
1
95
3
14
7
36
6

/

U
N
D
E
R
G
R
O
U
N
D

C
O
N
D
U
I
T
66
6
99
3
50
3
(1
2
8
89
9
)
(2
9
6
)
55
5
30
2
36
7

/

U
N
D
E
R
G
R
O
U
N
D

C
O
N
D
U
C
T
O
R
S

&

D
E
V
I
C
E
S
37
6
20
1
11
4
83
9
(8
4
5
71
5
)
(7
9
64
6
)
56
5
67
9
36
8

/

L
I
N
E

T
R
A
N
S
F
O
R
M
E
R
S
14
7
29
1
26
6
28
2
96
0
99
7
)
(4
5
2
03
3
)
00
0
54
4
36
9

/

S
E
R
V
I
C
E
S
26
3
06
0
38
7
(4
3
7
34
4
)
(4
6
98
3
)
83
8
12
0
37
0

/

M
E
T
E
R
S
14
6
30
5
08
1
(2
2
1
52
7
)
18
6
00
2
,
04
5
37
1
/
I
N
S
T
A
L
L
A
T
I
O
N
S

O
N

C
U
S
T
O
M
E
R

P
R
E
M
I
S
E
S
17
3
25
7
54
7
(3
3
48
2
)
30
7
15
7
62
8
37
3

/

S
T
R
E
E
T

L
I
G
H
T
I
N
G

S
Y
S
T
E
M
S
18
4
74
5
84
8
(3
5
70
3
)
09
8
15
6
98
8
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
56
8
67
0
86
3
64
9
38
7
54
2
)
(5
2
7
,
4
8
0
)
51
7
29
7
~~
~
Q
~
p-
'

,
.
,
.
,

UJ

p
-
'
(j
)

.
.
.
.
.
.
.

(j
)

_
.
..
.
.

0
.
.
.

0

'-
"

c
r
'
rJ
1

s
:
:

-
.L
;

:
:
+
"
tr
j
(
D
F
~~
~
~'
"
t
:
1
P
J

PJ

~

I
0
.j
:
:
:
.

C
T
Q

tr
1

.
.
.
.
.
.
--
-
-

(
j
)

52
.
.
.
.
.
.

8
..
.
.
.
.
DE
P
R
E
C
I
A
T
I
O
N

A
N
D

A
M
O
R
T
I
Z
A
T
I
O
N

E
X
P
E
N
S
E
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
(A
)
(B
)
(C
)
(D
)
(E
)
(F
)
(G
)
TO
T
A
L
S
NO
R
M
A
L
I
Z
I
N
G
AN
N
U
A
L
I
Z
I
N
G
KN
W
N
.
&M
E
A
S
.
OT
H
E
R
ST
A
F
F

P
R
O
P
O
S
E
D
3
D
E
S
C
R
I
P
T
I
O
N
PE
R

B
O
O
K
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
AD
J
U
S
T
M
E
N
T
TO
T
A
L
DE
P
R
E
C
I
A
T
I
O
N

&

A
M
O
R
T
I
Z
A
T
I
O
N

E
X
P
E
N
S
E
GE
N
E
R
A
L

P
L
A
N
T
38
9
1

LA
N
D

&

L
A
N
D

R
I
G
H
T
S
(1
4
4
48
5
)
39
0
1

ST
R
U
C
T
U
R
E
S

&

I
M
P
R
O
V
E
M
E
N
T
S
33
3
09
7
12
0
05
2
72
0
,
4
0
3
(2
3
9
25
1
)
93
4
30
0
39
1
1

OF
F
I
C
E

F
U
R
N
I
T
U
R
E

&

E
Q
U
I
P
M
E
N
T
91
5
99
8
53
2
76
3
63
4
78
0
(8
1
0
93
6
)
27
2
60
6
39
2
1

TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
32
7
39
0
58
4
(6
6
8
)
63
3
39
3
1

ST
O
R
E
S

E
Q
U
I
P
M
E
N
T
03
8
60
6
67
0
65
0
)
66
4
39
4

TO
O
L
S
,
S
H
O
P

&

G
A
R
A
G
E

E
Q
U
I
P
M
E
N
T
16
7
52
6
08
6
21
6
19
7
(2
3
57
7
)
37
5
23
2
39
5
1

LA
B
O
R
A
T
O
R
Y

E
Q
U
I
P
M
E
N
T
43
2
83
5
97
9
55
8
58
7
(7
6
22
0
)
95
4
18
0
39
6
1

PO
W
E
R

O
P
E
R
A
T
E
D

E
Q
U
I
P
M
E
N
T
56
9
77
2
11
,
05
9
76
3
)
63
6
39
7
1

CO
M
M
U
N
I
C
A
T
I
O
N
S

E
Q
U
I
P
M
E
N
T
03
9
20
5
58
5
34
1
,
12
6
(2
1
9
99
7
)
25
3
91
9
39
8

MI
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T
11
9
52
2
76
4
15
4
,
24
7
(2
1
,
13
3
)
26
3
,
4
0
0
TO
T
A
L

G
E
N
E
R
A
L

P
L
A
N
T
06
1
11
6
81
5
99
6
69
3
65
3
55
0
68
0
)
02
0
08
5
TO
T
A
L

D
E
P
R
E
C
I
A
T
I
O
N

E
X
P
E
N
S
E
15
2
41
1
41
8
60
0
6,
4
2
3
64
5
53
1
36
0
)
92
,
4
6
3
29
6
AM
O
R
T
I
Z
A
T
I
O
N

E
X
P
E
N
S
E
IN
T
A
N
G
I
B
L
E

P
L
A
N
T
80
4
29
5
27
1
84
6
56
6
HY
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N
31
2
31
2
AD
J
U
S
T
M
E
N
T
S
,

G
A
I
N
S

&

L
O
S
S
E
S
(2
1
,
4
9
2
)
(2
1
,
4
9
2
)
TO
T
A
L

A
M
O
R
T
I
Z
A
T
I
O
N

E
X
P
E
N
S
E
78
3
11
5
27
1
82
5
38
6
TO
T
A
L

D
E
P
R
E
C
I
A
T
I
O
N

&

A
M
O
R
T
I
Z
A
T
I
O
N

E
X
P
97
,
93
5
52
6
3,
4
1
8
60
0
42
3
64
5
48
9
08
9
)
10
2
28
8
68
1
~~
~
(
)
t
I
1
~
"
.
~

X
P"
'

~

en

P
"
'
(!
)

J
-
'
-
I

(
!
)

.
.
.
.
.
.
.
~p
.
.
O

cr
'
rn

s:
:

-
.
.

...
.
.
.
.
~~
?
t:
1

\D

~
~

~
~'
"
d
~

()
.
.
.
.
.
.
.
.
N
~

~

I
0
(J
Q

tI
1

.
.
.
.
.
.
.
.
--
-

(
!
)

~N

..
.
.
.
.
,

...
.
.
.
.
.
rJ
l
~
~
l.l
.
.
j

tV

~
.

p.
.
r:
:
:
r
ID
A
H
O

P
O
W
E
R

P
R
O
P
O
S
E
D

A
D
J
U
S
T
M
E
N
T
S
TH
A
T

S
H
O
U
L
D

B
E

C
H
A
N
G
E
D
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
Co
m
p
a
n
y
St
a
f
f
Co
m
m
i
s
s
i
o
n
Li
n
e
Ac
c
o
u
n
t
Re
q
u
e
s
t
e
d
Pr
o
p
o
s
e
d
St
a
f
f
No
.
De
s
c
r
i
ti
o
n
No
.
Ch
a
n
Am
o
u
n
t
Di
f
f
e
r
e
n
c
e
Re
v
i
e
w
Re
v
i
s
e
d
Op
e
r
a
t
i
n
g

P
a
y
r
o
l
l

A
d
j
u
s
t
m
e
n
t
Va
r
i
o
u
s
91
3
24
4
86
0
59
0
05
2
65
4
A.

H
o
l
m
Es
t
i
m
a
t
e
d

O
p
e
r
a
t
i
n
g

P
a
y
r
o
l
l

S
S
A

A
d
j
u
s
t
m
e
n
t
Va
r
i
o
u
s
24
1
59
5
24
1
59
5
A.

H
o
l
m
De
p
r
e
c
i
a
t
i
o
n

E
x
p
e
n
s
e

-

A
c
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n
10
8
98
8
13
5
78
2
,
4
8
8
20
5
64
7
A.

H
o
l
m
De
p
r
e
c
i
a
t
i
o
n

E
x
p
e
n
s
e

-

D
e
p
r
e
c
i
a
t
i
o
n

'
Ex
p
e
n
s
e
40
3
97
6
27
0
56
4
97
6
41
1
29
4
A.

H
o
l
m
In
t
e
r
v
e
n
o
r

F
u
n
d
i
n
g
92
3
08
4
01
7
06
7
A.

H
o
l
m
Me
m
b
e
r
s
h
i
p
s

a
n
d

C
o
n
t
r
i
b
u
t
i
o
n
s

A
d
j
u
s
t
m
e
n
t
Va
r
i
o
u
s
(2
8
38
4
)
(3
5
4
39
8
)
32
6
01
4
D.

E
n
g
l
i
s
h
Am
e
r
i
c
a
n

F
a
l
l
s

I
n
t
e
r
e
s
t

E
x
p
e
n
s
e
53
6
29
7
,
4
3
6
(2
9
,
4
1
9
)
32
6
85
5
D.

E
n
g
l
i
s
h
Kn
o
w
n

a
n
d

M
e
a
s
u
r
a
b
l
e

P
h
y
s
i
c
a
l

P
l
a
n
t

-

R
a
t
e

B
a
s
e
Va
r
i
o
u
s
38
8
69
0
1,
4
1
4
51
5
97
4
17
5
J.

L
e
c
k
i
e
~~
?
-
-
Q
~
::
r

.
.
.
.
.
.

tI
J

:
:
r
(1
)

"
"
"
'

(
1
)

_
.
_0
.
.
.
0

cr
'
rJ
J

~
..
.
.
.
.

_
.
..
.
""
"

S
""
'
"
(1
)

-

~

.
Z
~.
.
.
.
.
.

~

~
~
U-
J

PJ

(
)

..
.
.
.
.
~
'
tr
J
N
--
-
-

U-
J
..
.
.
.
.
U-
J
ANNUALIZED GROSS PAYROLL ADJUSTMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Line
No.Idaho Power-Proposed Operating Adjustment 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. 102
Case No. IPC-03-
A. Holm, Staff
Schedule 2
REVISED 3/24/04
FORECASTED SALARY STRUCTURE ADJUSTMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 2003
Line
No.Idaho Power-Proposed 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
Operating Percent 68.85%
Staff Proposed Operating Adjustment
Difference Between Staff and Idaho Power 241 595
Exhibit No. 102
Case No. IPC-03-
A. Holm, Staff
Schedule 3
RF,VTSRD 3/24/04
COMMISSION STAFF
PROPOSED DEPRI;CIA TION ADJUSTMENT
FOR IDAHO POWER COMPANY
TEST YEAR ENDING DECEMBER 31 , 2003
Line
No.Account Account Originally Filed Stipulated
Steam Production 403 (731 839)(1,744 396)
Hydro Production 403 1,450 788 394 161
Other Production 403 (252 608)(251 172)
Transmission Stations 403 239 503)239 940)
Transmission Lines 403 1,443 320 722 816
Distribution Stations 403 144,416)145,408)
Distribution Lines 403 243 126)243 989)
Total General 403 693 653 072 904
Total Adjustment 403 976 269 564 976
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
Adjustment
012 557)
056 627)
1 ,436
(437)
(720 504)
(992)
(863)
620 749)
(4,411 293)
Adjustment
(506 279)
(528 313)
718
(219)
(360 252)
(496)
(432)
(810 374)
205 647)
Exhibit No. 102
Case No. IPC-03-
A. Holm, Staff
Schedule 4
REVISED 3/24/04
Revised
Staff Exhibit
No. 103
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

P
R
O
P
O
S
E
D

A
D
J
U
S
T
M
E
N
T
S
TH
A
T

S
H
O
U
L
D

B
E

D
E
N
I
E
D
FO
R

I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
TE
S
T

Y
E
A
R

E
N
D
I
N
G

D
E
C
E
M
B
E
R

3
1
,
2
0
0
3
Co
m
m
i
s
s
i
o
n
Li
n
e
Ac
c
o
u
n
t
St
a
f
f
No
.
De
s
c
r
i
p
t
i
o
n

o
f

P
r
o
p
o
s
e
d

A
d
j
u
s
t
m
e
n
t
No
.
Ra
t
e
b
a
s
e
Ex
p
e
n
s
e
Re
v
i
e
w
Re
v
i
s
e
d
Pr
o
p
e
r
t
y

a
n
d

L
i
a
b
i
l
i
t
y

K
n
o
w
n

a
n
d

M
e
a
s
u
r
e
a
b
l
e

A
d
j
u
s
t
m
e
n
t
92
4

&

9
2
5
(3
6
4
01
4
)
A.

H
o
l
m
Pr
o
p
e
r
t
y

a
n
d

L
i
a
b
i
l
i
t
y

A
n
n
u
a
l
i
z
i
n
g

A
d
j
u
s
t
m
e
n
t
92
4

&

9
2
5
(3
8
4
58
6
)
A.

H
o
l
m
In
c
e
n
t
i
v
e

P
a
y

A
d
j
u
s
t
m
e
n
t
Va
r
i
o
u
s
11
4
82
1
)
A.

H
o
l
m
Op
e
r
a
t
i
n
g

P
e
n
s
i
o
n

E
x
p
e
n
s
e
92
6
17
0
16
3
)
D.

E
n
g
l
i
s
h
Pr
e
p
a
i
d

P
e
n
s
i
o
n

E
x
p
e
n
s
e

A
d
j
u
s
t
m
e
n
t
16
5
(1
7
80
0
,
4
7
7
)
D.

E
n
g
l
i
s
h
An
n
u
a
l
i
z
i
n
g

P
l
a
n
t

A
d
j
u
s
t
m
e
n
t
Va
r
i
o
u
s
(1
9
77
9
38
9
)
(8
7
3
12
9
)
J.

L
e
c
k
i
e
Es
t
i
m
a
t
e
d

O
p
e
r
a
t
i
n
g

P
a
y
r
o
l
l

S
S
A

A
d
j
u
s
t
m
e
n
t
Va
r
i
o
u
s
24
1
59
5
)
A.

H
o
l
m
~~
Q
~
~~
~

S"
.
..
.
.

0

cr
'
rJ
)
.
MF

~

z
t:
1
0
~
~
PJ
,

(
'
)

tV
:
:
+
!

'
tr
J
w
--