20080626PS&I Charges Report.pdf

1SIDA~POR(I
i" k..: C E ì \l F: "An IDACORP Company
CELESTE SCHWENDIMAN
Sr. Pricing Analyst
June 26, 2008
Ms. Jean D. Jewell
Commission Secretary
Idaho Public Utilities Commission
PO Box 83720
Boise,ID 83720-0074
ipe--E -d6--~ \
RE: Annual Compliance fiing for
Preliminary Survey & Investigation (PS&I) Charges
Dear Ms. Jewell:
In Order No. 29904, the Commission directed that the Company:
1. Should file detailed yearly reports with the Commission concerning all
PS&I booked to Account 183 , with enough detail for Staff to properly
identify each project, the initial date expenses are booked to the project
and all additions or deletions for each project. The report shall track the
charges until such time as the charges are transferred to plant-in-service
or Account 182.
2. The Company shall provide the corresponding information set out above
for Account 182.3 on annual basis.
3. The Company shall provide the accounting information for the amortized
and the unamortized balance of the PS&I charges associated with
projects that are deemed non-viable.
4. The Company shall submit its annual PS&I tracking reports based upon
the preceding calendar year no later than July 1 of each year.
5. After a project is authorized, the Company shall fie a report with the
Commission Staff when the start of construction is delayed for more than
60 days, or when there is a delay of more than 60 days during
construction. This report shall be filed no later than 14 days after the 60-
day delay has occurred.
Enclosed, please find three copies of the 2007 PS&I report that are filed in
compliance with Order No. 29904.
Best Regards,ce =2 7 ~ ~
Celeste Schwendiman
CS:ma
Enclosures
cc: Terri Carlock, IPUC
Ric Gale
Greg Said
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61
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23
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N
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/~
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,
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22
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.
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l
a
n
e
o
u
s

E
x
p
e
n
s
e
s
AD
E
L
M
A
N
,

R
Y
A
N

N
12
7
.
6
5
(7
6
9
.
3
0
)
(6
4
1
.
6
5
)
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(2
,
0
5
8
.
3
5
)
(2
.
0
5
8
.
3
5
)
RM
C

P
R
O
J
E
C
T

M
A
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E
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I
N
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27
0
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0
0
27
0
0
.
0
0
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4
11
1
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4
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8
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7
12
3
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5
0
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0
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1
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5
9
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C
0
7

N
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N
T
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S
16
5
0
2
.
0
5
65
0
2
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13
1
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38
5
.
7
5
20
8
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8
9
30
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4
5
15
4
.
6
8
80
.
3
0
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2
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9
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6
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7
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4
0
38
.
2
9
1~
.
4
3
5
.
0
6
DE
C
0
7

N
O
N
R
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V

E
N
T
R
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E
S
12
3
4
2
.
7
9
23
4
2
.
7
9
14
0
IP
C
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L
a
b
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BE
N
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F
I
T
S

F
R
O
M

2
3
2
0
1
8
91
.
8
5
84
.
3
2
6.7
8
34
.
1
3
16
.
8
5
13
.
3
4
8.5
6
7.1
5
2.2
4
I~
~
~
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
13
2
0
.
3
14
2
IP
C
O
L
a
b
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BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
9.8
4
5.1
7
0.
7
5
3.9
1
2.0
5
7.8
6
4.5
4
3.3
8
1.
0
6
I~
~
~
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
16
1
.
1
6
14
3
IP
C
O
L
a
b
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r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
76
.
8
2
22
.
6
4
25
.
4
6
24
.
7
6
15
.
3
0
I~
~
:
~
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
12
3
8
.
8
7
\
53
2
Bu
s
i
n
e
s
s

M
e
a
l
s
BO
K
E
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A
M
P
.

K
A
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L

E
26
4
.
5
5
16
0
.
5
4
42
5
.
0
9
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(4
8
6
.
5
9
)
(4
8
6
.
5
9
)
pg
2
o
f
6
18
3
0
0
2
27
1
9
6
2
0
1
69
5
11
1
IP
C
O
L
a
b
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DE
C
0
7

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N
T
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S
(9
.
6
0
8
.
9
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(9
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6
0
8
.
9
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.

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M

J
80
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9
4
71
7
.
2
8
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2
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7
9
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0
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0
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ST
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M

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11
3
.
2
3
93
4
.
3
2
14
5
.
3
9
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7
.
6
0
97
.
9
0
14
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8
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4
4
12
1
IP
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L
a
b
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F
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2
3
2
0
1
6
2.
0
6
2.
0
6
DE
C
0
7

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O
N
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N
T
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S
12
3
.
1
8
23
.
1
8
13
1
IP
C
O
L
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b
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r
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C
0
7

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N
T
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S
(3
.
3
1
9
.
0
2
)
(3
,
3
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9
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0
2
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R
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,
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O
M

J
29
0
.
5
0
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8
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2
2
20
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8
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8
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5
2
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40
.
7
6
33
6
.
3
5
52
.
3
4
45
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7
6
30
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3
5
50
5
.
5
6
13
9
IP
e
a

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a
b
o
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BE
N
E
F
I
T
S

F
R
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M

2
3
2
0
1
6
2.6
5
2.
6
5
DE
C
0
7

N
O
N
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V

E
N
T
R
I
E
S
11
5
.
7
9
15
.
7
9
14
0
lP
e
O

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a
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I
T
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2
3
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0
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6
84
.
9
0
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9
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5
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0
1
11
.
0
0
6.
9
5
28
1
.
1
5
DE
C
0
7

N
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V

E
N
T
R
I
E
S
75
0
.
5
1
17
5
0
.
5
1
14
2
IP
e
O

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a
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BE
N
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F
I
T
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R
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M

2
3
2
0
1
6
13
.
6
8
10
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1
7
23
.
5
8
2.6
9
2.4
5
1.5
2
54
.
0
9
DE
C
0
7

N
O
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N
T
R
I
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S
14
6
.
3
0
11
4
6
.
3
0
14
3
ip
e
a

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a
b
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BE
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F
I
T
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R
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2
3
2
0
1
6
93
.
3
6
54
.
3
8
55
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7
2
10
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4
2
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2
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1
9
.
0
0
DE
C
0
7

N
O
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N
T
R
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S
46
4
.
5
0
46
.
5
0
21
4
Ma
t
e
r
i
a
l
s
DE
C
0
7

N
O
N
R
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V

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N
T
R
I
E
S
(3
6
.
3
4
)
(3
6
.
3
4
)
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D
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L

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S

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15
.
5
8
15
.
5
8
31
9
Co
n
s
u
l
t
a
n
t
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M
M
I
N
S

&

B
A
R
N
A
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D
,

I
N
C
.
16
1
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8
9
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6
4
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6
1
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2
.
9
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5
7
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9
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4
0
6
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7
6

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2
2
7
5
0
2
.
5
5
12
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~
'
~
~
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DE
C
0
7

N
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V

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N
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32
9
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e
r

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u
r
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h
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e
d

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&

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N
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7.
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7
4
.
8
8
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1
0
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,
1
2
7
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2
8
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2
6
5
.
8
2
89
.
8
5
45
.
4
6
7
.
9
0
DE
C
0
7

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N

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V

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N
T
R
I
E
S
26
.
4
9
.
4
8
26
.
5
4
9
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4
8
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N
0
7

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A
T

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(2
,
9
0
6
.
6
3
)
(2
.
9
0
6
.
6
3
)
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V
0
7

N
O
N
R
E
V

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N
T
R
I
E
S
(8
9
3
.
5
7
)
(8
9
3
.
5
7
)
OC
T
0
7

N
O
N
R
E
V

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N
T
R
I
E
S
(3
2
.
2
9
7
.
8
6
)
(3
2
.
2
9
7
.
8
6
)
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W
E
R

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N
G
I
N
E
E
R
S

I
N
C
13
5
5
.
4
2
20
5
1
7
.
1
4
17
8
7
.
1
3
23
6
5
9
.
6
9
52
2
Co
m
p
a
n
y

A
i
r
p
l
a
n
e
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(1
.
a
8
.
0
0
)
(1
.
8
0
8
.
0
0
)
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T

C
L
E
A
R
I
N
G
36
8
.
0
0
14
4
0
.
0
0
18
0
8
.
0
0
52
9
oth
e
r

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r
a
n
s
p
r
t
i
o
n

E
x
p
n
s
e
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(8
7
.
8
3
)
(8
7
.
8
3
)
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R
O
N
D
O

s
c
o
n

F
87
.
8
3
87
.
8
3
53
2
Bu
s
i
n
e
s

M
e
a
l
s
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(8
1
2
.
5
0
)
(8
1
2
.
5
0
)
LA
R
R
O
N
D
O

s
c
o
n

F
67
.
5
9
54
.
1
4
12
1
.
7
3
53
3
Lo
d
i
n
g
AD
E
L
M
A
N
.

R
Y
A
N

N
11
8
.
7
9
11
8
.
7
9
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(4
6
3
.
1
1
)
(4
6
3
.
1
1
)
LA
R
R
O
N
D
O

s
c
o
n

F
22
1
.
7
4
12
2
.
5
8
34
.
3
2
53
4
Air
f
a
r
e
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(2
,
4
1
7
.
4
0
)
(2
,
4
1
7
.
4
0
)
LA
R
R
O
N
D
O

s
c
a
n

F
13
7
3
.
6
0
19
8
.
8
0
15
7
2
.
4
0
53
9
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h
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r

E
m
p
l
o
y
e
e

B
u
s
i
n
e
s

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x
p
n
s
e
s
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
(4
9
.
7
5
)
(4
9
.
7
5
)
LA
R
R
O
N
D
O

s
c
o
n

F
24
.
2
5
24
.
2
5
55
4
Te
l
e
c
o
m

E
x
o
e
n
s
e
DE
C
0
7

N
O
N
R
E
V

E
N
T
R
I
E
S
18
.
9
7
11
8
.
9
7
59
9
ote
r

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s
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l
l
a
n
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u
s

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x
p
n
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DE
C
0
7

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N
T
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S
(1
9
.
0
0
)
(1
9
.
0
0
)
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R
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c
o
n

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19
.
0
0
19
.
0
0
(b
l
a
n
k
)
60
2
11
1
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a
b
o
r
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C
0
7

N
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N
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N
T
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12
4
6
9
.
6
0
12
4
6
9
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6
0
69
11
1
lP
e
a

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a
b
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C
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?

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65
0
2
.
0
5
65
0
2
.
0
5
69
5
11
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a
b
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C
0
7

N
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N
T
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S
96
0
8
.
9
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6
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8
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7
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7
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4
4
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4
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,
9
9
2
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9
6
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7
,
3
0
1
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1
3
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2
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,
9
3
4
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1
5
)
SU
M
M
A
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F

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H
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B
O
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Y

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1
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2
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e
:

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w
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*SIDA~PO(I
An IDACORP Company
DATE:
MEMO TO:
FROM:
cc:
SUBJECT:
Januar 10, 2008
J Farson
RGaie
MAnis
DBerg
GGibson
RHenderson
MYoungbood
C Kreikemeier
J Wilkerson
G Marchioro
DBean
S Courial
D Jones
L Smith
M Brilz
K Petersen
B Kline
C Fewkes
G Said
C Miler
D Anderson
S Mallard
B Galtney
S Schwendiman
C Umland
D VanAllen
To account for the transfer of accrued costs incured for preliminar surey and
investigation (PS&I) charges in conjunction with the investigation of the viabilty
of a new coal powered plant, as proposed in the 2006 IRP. It was determined that
the Company will not go forward with the building of the coal plant. In
accordance with the IPUC order 29904, the accrued costs will be wrtten off and
amortized over a 3-year period.
(1)
182.3 PS&I Coal Plant ORD 29904
699 XOOOOI 999 182381 $ 257,301.13
183 PS&I-IRP Coal Plant (2011)
699 XOOOOI 999 183002 $ 257,301.13
To record the transfer of the accrued costs incured from April 1,2005 through
November 30, 2007 for the PS&I of a new coal powered plant, upon the plan not
being approved. This entry will be made in December, 2007 by Cathy Fewkes.
MEMO Page 2 of2
(2)
506 Miscellaneous Steam Powered Expenses699040001 439506001 $ 7,147.25
182.3 PS&I Coal Plant ORD 29904
699 X00001 439 182381 $ 7,147.25
To record the monthly amortization of the deferral balance. Amortization will be
over a 3-year period in accordance with IPUC order 29904. The first entr will be
made December, 2007 and montWy thereafer. The December entr will also
include a catch-up amortization for October and November, 2007 (7,147.25 X 2 =
14,294.51) as the decision regarding this potential project was made in late
September, 2007.
IDAHO POWER COMPANY
PS&I Coal Powered Plant
October 2007 through September 2010
AMORTIZATION SCHEDULE -NO COMPOUNDING - NO INTEREST
Balance at December 31, 2007
Months remaining
Adjusted amortization
Account 182381
Month Amount
1 October, 2007
2 November, 2007
3 December, 2007
4 January, 2008
5 February, 2008
6 March, 2008
7 April, 2008
8 May, 2008
9 June, 2008
10 July, 2008
11 August, 2008
12 September, 2008
13 October, 2008
14 November, 2008
15 December, 2008
16 January, 2009
17 February, 2009
18 March, 2009
19 April, 2009
20 May, 2009
21 June, 2009
22 July, 2009
23 August, 2009
24 September, 2009
25 October, 2009
26 November, 2009
27 December, 2009
28 January, 2010
29 February, 2010
30 March, 2010
31 April, 2010
32 May, 2010
33 June, 2010
34 July, 2010
35 August, 2010
36 September, 2010
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
(7,147.25)
257,301.13
36
7,147.25
Ending Balance
257,301.13
250,153.88
243,006.62
235,859.37
228,712.12
221,564.86
214,417.61
207,270.35
200,123.10
192,975.85
185,828.59
178,681.34
171,534.09
164,386.83
157,239.58
150,092.33
142,945.07
135,797.82
128,650.57
121,503.31
114,356.06
107,208.80
100,061.55
92,914.30
85,767.04
78,619.79
71,472.54
64,325.28
57,178.03
50,030.78
42,883.52
35,736.27
28,589.01
21,441.76
14,294.51
7,147.25
Per IPUC order 29904 the deferral will be amortized over a 3 year (36 month) period
506 Miscellaneous Steam Powered Expenses
699040001 439506001
182.3 PS&I Coal Plant ORD 29904
699 XOOOOI 439 182381
H:\My Documents\CelestelAttachment 1 - PSI Coal Powered Plant 182381.xls
5/29/2008 10: 14 AM
$7,147.25
$ 7,147.25
Beginning Balance
Order 29904 Transferlrm account 183002
Catch up amorization
Ending Balance
Descrption
Idaho Power Company
Account Reconcilation
PS&I Coal Plant Order 29904 . Account 182381
Per
Date ~Dr Cr Balance GIL Diffrence
1213112007
1213112007 120039 257;301.13 257.301.13
1213112007 120039 21,441.5 235,859.38 235.859.38
121112007 235,859.38 235.59.38
1/112008 235,859.38
1/31/2008 10039 7,147.25 228,712.13 228,712.13
2/29/2008 20039 7,147.25 221,564.88 221,564.88
3131/2008 30039 7,147.25 214,417.63 214,417.63
4/30/2008 4009 7,147,25 207,270.38 207,270.38
Beginning Balance
Beginning Balance
January Amortization
February Amortzation
March Amortization
April Amortzation
512912008 10: 13 AM H:\My DocumentslCaleste\Atlachment 3 - ReconcilationAcc182381.xls
1SIDA~PO~
An IDACORP company
DATE:
MEMO TO:
FROM:
cc:
SUBJECT:
Janua 10, 2008
J Farson
RGale
MAns
DBerg
G Gibson
RHenderson
C Umland
D VanAllen
D Jones
L Smith
M Brilz
K Petersen
B Kline
C Fewkes
GSaid
C Miler
D Anderson
S Mallard
B Galtney
S Schwendiman
M Youngbood
C Kreikemeier
J Wilkerson
G Marchioro
DBean
S Courial
To account for the transfer of accrued costs incured for preliminary surey and
investigation (PS&I) charges in conjunction with the investigation of the viabilty
of a combined heat powered (CHP) plant, as proposed in the 2006 IRP. It was
determined that the Company will not go forward with the building of the CHP.
In accordance with the IPUC order 29904, the accrued costs will be wrtten off
and amortized over a 12-month period.
(1)
182.3 PS&I CHP ORD 29904
699 XOOOOI 999 182325 $ 26,883.96
183 PS&I-IRP CHP-Combined Heat Pwr
699 XOOOOI 999 183003 $ 26,883.96
To record the transfer ofthe accrued costs incured from November 1,2006
though December 31, 2007 for the PS&I of a CHP plant, upon the plan not being
approved. This entr will be made in December, 2007 by Cathy Fewkes.
MEMO Page 2 of2
(2)
549 Miscellaneous Other Power Generation Expenses
699 G40001 439549000 $ 2,240.33
182.3 PS&I CHP ORD 29904
699 XOOOOI 439 182325 $ 2,240.33
To record the monthly amortization of the deferral balance. Amortization will be
over a 12-month period in accordance with IPUC order 29904. The first entr
will be made December, 2007 and monthly thereafer. The December entr will
also include a catch-up amortization for November,2007 (2,240.33) as the
decision regarding ths potential project was made in late October, 2007.
IDAHO POWER COMPANY
PS&I Combined Heat Powered (CHP)
November 2007 through October 2008
AMORTIZATION SCHEDULE -NO COMPOUNDING - NO INTEREST
Balance at December 31, 2007
Months remaining
Adjusted amortization
Account 182325
Month Amount
1 November, 2007
2 December, 2007
3 January, 2008
4 February, 2008
5 March, 2008
6 April, 2008
7 May, 2008
8 June, 2008
9 July, 2008
10 August, 2008
11 September, 2008
12 October, 2008
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
(2,240.33)
26,883.96
12
2,240.33
Ending Balance
26,883.96
24,643.63
22,403.30
20,162.97
17,922.64
15,682.31
13,441.98
11,201.65
8,961.32
6,720.99
4,480.66
2,240.33
(0.00)
Per IPUC order 29904 the deferral will be amortized over a 12 month period
549 Miscellaneous Other Power Generation Expenses
699 G40001 439549000
182.3 PS&I CHP ORD 29904
699 XOOOOI 439 182325
Expense charges booked to PS&I account 183003, related to a potential CHP
project. A decision has been made that if this project does move forward
in the future it would be as a PPA, and not IPCO-owned. Therefore expenses
will be reclassified to account 549000.
Per Larry Tuckness, this capital work order should be zeroed out.
Per Jim Farson, this amount should be amortized over a 12-month period.
Per Mark Stokes, the decision regarding this potential project was made
in late October 2007. Begin amortization effective November 1,2007.
Additional costs related to this project were incurred through December, 2007.
(Cathy Fewkes wil coordinate monthly amortizations.)
H:\My Documents\Celeste\Attachment 2 - PSi CHP 182325.xls
5/29/200810:13 AM
$2,240.33
$2,240.33
Idaho Power Company
Account Reconcilation
PS&I CHP Ordr 29904 . Accounl182325
Beginning Balance Por
Description Date ~Dr Cr Balance GIL Diffrence
Beginning BEllanca 11/30/2007
Order 29904 Transfer from account 183003 11/30/2007 110039 26,883.96 26,883.96
December Amortization 12/3112007 120039 4,480.66 22,403.30 22,403.30
Ending Balance 121112007 22,403.30 22,403.30
Beginning Balance 1/1/2008 22,403.30
January Amortzation 1131/2008 10039 2.240.33 20,162.97 20,162.97
February Amortization 2/29/2008 20039 2,240.33 17,922.64 17,922.64
Marc Amortization 3131/2008 30039 2,240.33 15,682.31 15,682.31
April Amortization 413012008 40039 2,240.33 13,441.98 13,441.98
5/29/200810:13 AM H:\My Documents\Celeste\Attchment 4 - ReconciliationAcct182325.xlS