20110613PS&I Charges Report.pdf

RECE1VED
HIDA~PO.
An IDACORP company
20U , 9
SCOTT WRIGHT
Regulatory Analyst
:: Pc' 4: -00 - cQ
June 9,2011
Ms. Jean D. Jewell, Secretary
Idaho Public Utilities Commission
475 West Washington Street
P. O. Box 83720
Boise,ID 83720-0074
RE: Annual Compliance Filng 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 an 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 file 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.
P.O. Box 70 (83707)
1221 W. Idaho St.
Boise. 10 83702
Ms. Jean Jewell
Idaho Public Utilties Commission
June 9,2011
Page 2
Enclosed please find three copies of the 2010 PS&I report that are filed in
compliance with Order No. 29904.V;:lj
Scott Wright
SW/kkt
Enclosures
cc/enc:Terri Carlock, IPUC
Greg Said
RA Files
SU
M
M
A
R
Y

O
F

C
H
A
R
G
E
S

B
O
O
K
E
D

T
O

P
R
E
L
I
M
I
N
A
R
Y

S
U
R
V
E
Y

A
N
D

I
N
V
E
S
T
I
G
A
T
I
O
N

A
C
C
O
U
N
T
S
DU
R
I
N
G

T
H
E

P
E
R
I
O
D

J
A
N
U
A
R
Y

1

-

D
E
C
E
M
B
E
R

3
1
,

2
0
1
0
SU
M
M
A
R
Y

O
F

C
H
A
R
G
E
S

B
O
O
K
E
D

T
O

A
C
C
O
U
N
T

1
8
3
0
0
1
SH
O
S
H
O
N
E

F
A
L
L
S

P
O
W
E
R

P
L
A
T

E
X
P
A
N
S
I
O
N
JA
N
U
A
R
Y

1

.

D
E
C
E
M
B
E
R

3
1
.

2
0
1
0
Su
m

o
f

A
m
o
u
n
t
Ac
c
o
u
n
t
i
n
n

D
a
t
e
Ac
c
o
u
n
t
Pro
i
e
c
t

N
u
m
b
e
r
Co
s
t

Ce
n
t
e
r

Co
s
t

E
l
e
m
e
n
t
Co
s
t

E
l
e
m
e
n
t

D
a
s
e
n

t
i
o
n
De
s
c
r
i
n
t
o
n
7/
3
1
/
2
0
1
0
81
3
1
1
2
0
1
0
9/3
0
1
2
0
1
0
10
1
3
1
/
2
0
1
0
12
1
3
1
1
2
0
1
0
Gr
a
n
d

T
o
t
a
l
18
3
0
0
1
27
2
0
0
0
5
4
60
2
11
1
IP
C
O

l
a
b
o
r
NE
W
T
O
N
,
P
E
T
E
R

G
49
6
.
3
6
49
6
.
3
6
12
1
IP
C
O

l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
2.
8
7
2.8
7
13
1
IP
C
O

l
a
b
o
r
NE
W
T
O
N
,
P
E
T
E
R

G
14
8
.
9
1
14
8
.
9
1
14
0
IP
C
O

l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
33
.
4
6
33
.
4
6
14
2
IP
C
O

l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
6.
3
6
6.3
6
14
3
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
34
.
6
1
34
.
6
1
32
9
Oth
e
r

P
u
r
c
h
a
s
e
d

S
e
r
v
c
e
s
UR
S

C
O
R
P
O
R
A
T
I
O
N
3,
1
9
4
.
0
0
7,
9
0
3
.
0
0
37
3
.
3
3
11
.
4
0
.
3
3
Mis
e

C
a
s
h

A
c
e
o

I
D

0
0
0
0
2
2
7
9
1
5
(3
,
1
9
4
.
0
0
(3
,
1
9
4
.
0
0
81
0
11
1
IP
e
O
l
a
b
o
r
GA
R
D
I
N
E
R
,
N
A
T
H
A
N

F
25
3
.
8
5
12
6
.
9
2
82
5
.
0
1
95
.
1
9
1,3
0
0
.
9
7
TU
C
K
E
R
.
J
A
M
E
S

C
32
2
4
.
5
3
3.2
2
4
.
5
3
12
1
IP
C
O
l
a
b
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
18
3
.
0
2
18
3
.
0
2
13
1
IP
C
O
l
a
b
o
r
GA
R
D
I
N
E
R
,
N
A
T
H
A
N

F
81
.
2
3
40
.
6
2
26
4
.
0
0
30
.
6
41
6
.
3
1
TU
C
K
E
R
,
J
A
M
E
S

C
96
7
.
3
6
96
7
.
3
6
13
9
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
0.
3
2
0.
1
7
1.
0
6
0.
0
8
4.
1
3
5.7
6
14
0
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
18
.
1
0
8.
9
0
51
.
3
3
4.
8
7
16
3
.
4
3
24
6
.
3
14
2
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
3.
0
0
1.
6
3
10
.
3
8
1.
1
9
41
.
6
7
57
.
8
7
14
3
IP
C
O

l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
13
.
8
1
0.
2
8
49
.
6
3
2.3
1
27
3
.
5
3
33
9
.
5
6
27
2
0
0
0
5
4

T
o
t
a
l
I
I
I
37
0
.
3
1
3,
3
7
2
.
5
2
9,1
0
4
.
4
1
13
4
.
1
0
2,
7
5
9
.
5
7
15
,
7
4
0
.
9
1
I¡
A
Y
R
O
l
l

A
C
C
R
U
A
L
16
7
.
5
4
58
.
6
3
2,
4
1
8
.
5
8
2,
6
4
4
.
7
5
PA
Y
R
O
l
l

T
A
X

A
C
C
R
U
A
L
9.
8
6
3.5
1
13
2
.
0
2
14
5
.
3
9
To
t
a
l
17
7
4
0
11
5
.
2
6
62
.
1
4
25
5
0
.
6
0
2,
5
5
0
.
6
0
18
3
0
1

T
o
t
a
l
54
7
.
7
1
3,
2
5
7
.
2
6
9,0
4
2
.
2
7
13
4
.
1
0
5,
3
1
0
.
1
7
18
2
9
1
.
5
1
Gr
a
n
d

T
o
t
a
l
54
7
.
7
1
3,2
5
7
.
2
6
9,0
4
2
.
2
7
13
4
.
1
0
53
1
0
.
1
7
18
2
9
1
.
5
1
SU
M
M
A
R
Y

O
F

C
H
A
R
G
E
S

B
O
O
K
E
D

T
O

A
C
C
O
U
N
T

1
8
3
0
0
6
IR
P

.

C
O
M
B
I
N
E
D

C
Y
C
L
E

C
T

(
L
A
G
L
E
Y

G
U
L
C
H

P
R
O
J
E
C
T
)
JA
N
U
A
R
Y

1
.

D
E
C
E
M
B
E
R

3
1
.

2
0
1
0
Su
m

o
f

A
m
o
u
n
t
Ac
c
o
u
n
t
i
n
n

D
a
t
e
Ac
c
o
u
n
t
Pr
o
i
e
c
t

N
u
m
b
e
r
Co
s
t

Ce
n
t
e
r

Co
s
t

E
l
e
m
e
n
t
Co
s
t

E
l
e
m
e
n
t

D
e
s
c
r
i
n
t
i
o
n
De
s
c
r
i
n
t
i
o
n
1/
3
1
/
2
0
1
0
21
2
8
1
2
0
1
0
31
3
1
1
2
0
1
0
4/3
0
/
2
0
1
0
51
1
/
2
0
1
0
Gr
a
n
d

T
o
t
a
18
3
0
0
6
79
9
59
8
Pa
y
r
o
l
l

A
c
c
r
u
a
l

A
d
j
u
s
t
m
e
n
t
PA
Y
R
O
l
l

A
C
C
R

R
E
V
E
R
S
A
L
(6
7
9
.
5
5
)
(1
7
2
.
7
3
)
(8
5
2
.
2
8
)
PA
Y
R
O
l
l

A
C
C
R
U
A
L
16
1
.
1
9
16
1
.
1
9
PA
Y
R
O
l
l

T
A
X

AC
C
R
U
A
L

11
.
5
4
11
.
5
4
27
2
7
0
1
4
6
60
2
11
1
IP
C
O
l
a
b
o
r
lA
R
R
O
N
D
O
,
S
C
O
T
T

F
24
4
.
2
3
24
4
.
2
3
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(2
,
6
0
4
.
0
5
)
(2
,
6
0
4
.
0
5
)
AP
R

1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
(2
4
4
.
2
3
\
(2
4
4
.
2
3
13
1
IP
C
O

l
a
b
o
r
lA
R
R
O
N
D
O
,
S
C
O
T
T

F
78
.
1
5
78
.
1
5
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(7
9
0
.
6
8
)
(7
9
0
.
6
8
)
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
17
8
.
1
5
\
.
(
7
8
.
1
5
14
0
IP
C
O

l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
23
.
5
1
23
.
5
1
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(1
9
0
.
8
6
)
(1
9
0
.
8
6
)
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
12
3
.
5
1
'
. 1
2
3
.
5
1
14
2
IP
C
O

l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
3.
3
5
3.3
5
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(3
1
.
5
3
)
(3
1
.
5
3
)
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
(3
.
3
5
\
13
.
3
5
14
3
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
14
.
4
8
14
.
4
8
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(3
2
4
.
7
2
)
(3
2
4
.
7
2
)
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
11
4
.
4
8
\
'1
1
4
.
4
8
32
9
Oth
e
r

P
u
r
c
h
a
s
e
d

S
e
r
v
c
e
s
MA
Y
1
0

1
8
3
0
6

A
D
J
.
0.0
1
0.0
1
81
0
11
1
IP
C
O

l
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
28
.
6
7
28
.
6
7
13
1
IP
C
O

l
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
8.3
1
8.3
1
13
9
IP
C
O

l
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
0.0
4
0.
0
4
14
0
IP
C
O
l
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
1.4
4
1.
4
4
14
2
IP
C
O

l
a
b
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
0.3
8
0.
3
8
14
3
IP
C
O

l
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
3.4
5
3.
4
5
85
6
11
1
IP
C
O

l
a
b
o
r
WO
O
D
,
A
N
G
E
L
A

K
36
4
.
5
9
36
4
.
5
9
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(9
4
8
.
4
8
)
(9
4
8
.
8
)
MA
Y
1
0

1
8
3
0
0
6

A
D
J
.
(3
6
4
.
5
9
i3
8
.
5
9
13
1
IP
C
O
l
a
b
o
r
WO
O
D
,
A
N
G
E
l
A

K
11
6
.
6
7
11
6
.
6
7
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(3
0
3
.
5
1
)
(3
0
3
.
5
1
)
MA
Y
1
0

1
8
3
0
0
6

A
D
J
.
11
1
6
.
6
7
ì1
1
6
.
6
7
13
9
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
0.5
0
0.
5
0
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(2
.
2
2
)
(2
.
2
2
)
MA
Y
1
0

1
8
3
0
0
6

A
D
J
.
10
.
5
0
(0
.
5
0
14
0
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
35
.
3
7
35
.
3
7
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(8
2
.
4
6
)
(8
2
.
4
6
)
MA
Y
1
0

1
8
3
0
0
6

A
D
J
.
13
5
.
3
7
i3
5
.
3
7
14
2
IP
C
O
l
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
6.5
0
6.
5
0
PS
&
I

S
u
m
m
a
r
y

P
l
i
i
t
s
Su
m

o
f

A
m
o
u
n
t
Ac
c
o
u
n
t
i
n
n

D
a
t
e
Ac
c
o
u
n
t
Pr
o
'
e
c
t

N
u
m
b
e
r
Co
s
t

Ce
n
t
e
r

Co
s
t

E
l
e
m
e
n
t
Co
s
t

E
l
e
m
e
n
t

D
e
s
c
r
i
n
t
i
o
n
De
s
c
r
i
p
t
i
o
n
1/3
1
1
2
0
1
0
21
2
8
1
2
0
1
0
31
3
1
1
2
0
1
0
4/
3
0
/
2
0
1
0
51
3
1
1
2
0
1
0
Gr
a
n
d

T
o
t
a
l
18
3
0
0
6
27
2
7
0
1
4
6
85
14
2
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(9
.
5
5
)
(9
.
5
5
)
MA
Y
1
0

1
8
3
0
0
6

A
D
J
.
16
.
5
0
i6
.
5
0
14
3
IP
C
O
L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
10
.
2
8
10
.
2
8
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
(7
4
.
7
8
)
(7
4
.
7
8
)
MA
Y
1
0

1
8
3
0
0
6

A
D
J
.
11
0
.
2
8
ì1
0
.
2
8
76
0
11
1
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
13
4
.
8
1
34
.
8
1
13
1
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
11
.
1
4
11
.
1
4
14
0
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
2.9
1
2.9
1
14
2
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
0.3
4
0.
3
4
14
3
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
2.5
9
2.
5
9
27
2
8
0
4
3
5
81
0
11
1
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
"
R
E
V

E
N
T
R
I
E
S

#
2
16
,
4
0
9
.
8
5
16
4
0
9
.
8
5
13
1
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
14
.
6
5
0
.
0
1
(4
.
6
5
0
.
0
1
13
9
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
33
.
4
3
33
.
4
3
14
0
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
11
.
0
4
3
.
0
7
11
.
0
4
3
.
0
7
14
2
IP
C
O
L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
18
4
.
4
0
18
4
.
4
0
14
3
IP
C
O

L
a
b
o
r
JA
N
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S

#
2
83
0
.
3
9
16
3
0
.
3
9
18
3
0
0
6

T
o
t
a
l
29
2
8
7
.
6
2
53
.
4
5
17
2
.
7
3
17
0
.
1
9
53
3
.
9
0
29
.
2
8
7
.
6
1
Gra
n
d

To
t
a
l

29
.
2
8
7
.
6
2
53
6
.
4
5
17
2
.
7
3
\
17
0
.
1
9
53
3
.
9
0
29
.
2
8
7
.
6
1
NO
T
E
:

B
e
c
a
u
s
e

t
h
e

d
e
c
i
s
i
o
n

w
a
s

m
a
d
e

t
o

m
o
v
e

a
h
e
a
d

w
i
t
h

t
h
i
s

p
r
o
j
e
c
t
,

e
x
p
e
n
s
e
s

b
o
k
e
d

t
o

d
a
t
e

w
e
r
e

r
e
c
l
a
s
s
i
f
i
e
d

f
r
o
m

P
S
&
I

a
c
c
o
u
n
t

1
8
3
0
0
6

t
o

c
o
n
s
t
r
u
c
t
i
o
n

a
c
c
o
u
n
t

1
0
7
0
0
0

i
n

S
e
p
t
e
m
b
e
r

2
0
0
9

b
u
s
i
n
e
s
s
.

S
e
v
e
r
a
l

a
d
d
i
t
i
o
n
a
l

i
t
e
m
s

w
e
r
e

i
n
a
d
v
e
r
t
e
n
t
l
y

b
o
k
e
d

t
o

a
c
c
o
u
n
t

1
8
3
0
0
6

i
n

s
u
b
s
e
u
e
n
t

m
o
n
t
h
s
,

s
o

a
c
c
u
n
t
wa

n
o
t

b
r
o
u
g
h
t

t
o

a

z
e
r
o

b
a
l
a
n
c
e

u
n
t
i
l

M
a
y

2
0
1
0
.
SU
M
M
A
R
Y

O
F

C
H
A
R
G
E
S

B
O
O
K
E
D

T
O

A
C
C
O
U
N
T

1
8
3
0
0
9
20
1
2

R
F
P

F
o
r

F
i
r
m

E
n
e
r
g
y
JA
N
U
A
R
Y

1

-

D
E
C
E
M
B
E
R

3
1
.

2
0
1
0
Su
m

o
f

A
m
o
u
n
t
Ac
c
o
u
n
t
i
n
n

D
a
t
e
Ac
c
o
u
n
t
Pr
o
'
e
e
t

N
u
m
b
e
r
Co
s
t

C
e
n
t
e
r
Co
s
t

E
l
e
m
e
n
t
Co
s
t

E
l
e
m
e
n
t

D
e
s
c
r
i
n
t
i
o
n
De
s
c
r
i
n
t
i
o
n
1/
3
1
1
2
0
1
0
21
2
8
1
2
0
1
0
31
3
1
1
2
0
1
0
41
3
0
/
2
0
1
0
Gr
a
n
d

T
o
t
a
l
18
3
0
0
9
27
2
8
0
4
3
5
81
0
11
1
IP
C
O
L
a
b
o
r
KL
l
N
E
.
B
A
R
T
O
N

L
80
0
5
(8
2
.
0
7
)
82
.
0
7
(8
2
.
0
7
)
(2
.
0
2
)
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
2.0
2
2.0
2
13
1
IP
C
O
L
a
b
o
r
KL
I
N
E
.
B
A
R
T
O
N

L
25
.
6
2
(2
6
.
2
6
)
26
.
2
6
(2
6
.
2
6
)
(0
.
8
4
)
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
0.8
4
0.8
4
14
0
IP
C
O
L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
12
.
3
5
(8
.
1
3
)
11
.
5
7
(7
.
2
2
)
8.5
7
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
i8
.
5
7
18
.
5
7
14
2
IP
C
O
L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
1.0
3
(0
.
9
4
)
0.9
0
(0
.
9
1
)
0.0
8
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
iO
.
0
8
10
.
0
8
14
3
IP
C
O

L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
12
.
2
5
6.0
4
(2
.
3
2
3.8
9
13
9
IP
C
O

L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
6.6
8
(0
.
1
0
)
0.1
0
(2
1
.
2
6
)
(1
4
.
5
8
)
AP
R
1
0

N
O
N
-
R
E
V

E
N
T
R
I
E
S
14
.
5
8
14
.
5
8
18
3
0
0
9

T
o
t
a
l
13
7
.
9
8
12
3
.
5
4
12
0
.
9
0
(1
3
5
.
3
4
0.0
0
Gr
a
n
d

T
o
t
a
l
13
7
.
9
8
12
3
.
5
4
12
0
.
9
0
(1
3
5
.
3
4
0.0
0
NO
T
E
:

T
h
i
s

p
r
o
p
o
s
a
l

t
h
a
t

w
a
s

a
c
c
e
p
t
e
d
.

a
n
d

a
p
p
r
o
v
e
d

b
y

t
h
e

I
P
U
C

a
n
d

t
h
e

I
P
C
O

B
o
a
r
d
.

a
s

a

r
e
s
u
l
t

o
f

t
h
i
s

R
F
P

w
a
s

c
o
n
s
t
r
c
t
o
n

o
f

t
h
e

L
a
n
g
l
e
y

G
u
l
c
h

p
r
o
j
e
c
t
.

E
x
p
e
n
s
e
s

w
e
r
e

r
e
c
l
a
s
i
f
i
e
d

t
o

c
a
p
i
t
a
l

a
c
c
o
u
n
t

1
0
7
0
0
0

i
n

N
o
v
e
m
b
e
r

2
0
0
9

b
u
s
i
n
e
s
s
.

T
h
e
s
e

a
d
d
i
t
i
o
n
a
l

i
t
e
m
s

w
e
r
e

i
n
a
d
v
e
r
t
e
n
t
i
y
bo
o
k
e
d

t
o

a
c
c
u
n
t

1
8
3
0
9

i
n

2
0
1
0

a
n
d

w
e
r
e

s
u
b
s
e
q
u
e
n
t
l
y

r
e
v
e
r
s
e
d
,

T
h
e

a
c
c
o
u
n
t

w
a
s

n
o
t

b
r
o
u
g
h
t

t
o

a

z
e
r
o

b
a
l
a
n
c
e

u
n
t
i

A
p
r
i
l

2
0
1
0
.
SU
M
M
A
R
Y

O
F

C
H
A
R
G
E
S

B
O
O
K
E
D

T
O

A
C
C
O
U
N
T

1
8
3
0
1
3
PS
&
I
-
I
R
P
-
C
H
P

(
C
o
m
b
i
n
e
d

H
e
a
t

P
o
w
e
r
)

F
e
a
s
i
b
i
l
i
t
y
JA
N
U
A
R
Y

1

-

D
E
C
E
M
B
E
R

3
1
.

2
0
1
0
Su
m

o
f

A
m
o
u
n
t
Ac
c
u
n
t
i
n
n

D
a
t
e
Ac
c
o
u
n
t
Pr
o
'
e
c
t

N
u
m
b
e
r
Co
s
t

Ce
n
t
e
r

Co
s
t

E
l
e
m
e
n
t
Co
s
t

E
l
e
m
e
n
t

D
e
s
c
r
i
n
t
i
o
n
De
s
c
r
î
n
t
i
o
n
6/3
0
/
2
0
1
0
71
3
1
1
2
0
1
0
81
1
1
2
0
1
0
10
1
3
1
/
2
0
1
0
11
1
3
0
1
2
0
1
0
12
1
3
1
1
2
0
1
0
Gr
a
n
d

T
o
t
a
l
18
3
0
1
3
27
3
2
6
6
7
5
59
3
11
1
IP
C
O
L
a
b
o
r
BO
K
E
N
K
A
M
P
.
K
A
R
L

E
45
2
.
2
4
98
.
7
2
65
.
1
2
30
4
.
0
9
35
8
.
7
5
49
2
.
3
1
1.7
7
1
.
2
3
JU
L
Y

1
0

N
O
N

R
E
V

E
N
T
R
I
E
S
52
0
.
8
2
52
0
.
8
2
13
1
IP
C
O
L
a
b
o
r
BO
K
E
N
K
A
M
P
.
K
A
R
L

E
14
4
.
7
1
31
.
5
9
20
.
8
4
95
.
3
8
10
7
.
6
3
14
7
.
6
9
54
7
.
8
4
JU
L
Y

1
0

N
O
N

R
E
V

E
N
T
R
I
E
S
16
6
.
6
6
16
6
.
6
6
14
0
IP
C
O
L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
8.
4
4
2.
3
0
1.
2
0
5.
0
0
10
.
3
6
21
.
1
1
48
.
4
1
JU
L
Y

1
0

N
O
N

R
E
V

E
N
T
R
I
E
S
12
.
3
4
12
.
3
4
14
2
IP
C
O

L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
4.
1
7
1.
1
3
0.6
1
2.
5
6
5.
1
7
6.
6
2
20
2
6
JU
L
Y

1
0

N
O
N

R
E
V

E
N
T
R
I
E
S
11
.
9
6
11
.
9
6
14
3
IP
C
O

L
a
b
o
r
BE
N
E
F
I
T
S

F
R
O
M

2
3
2
0
1
6
25
.
3
7
11
.
5
6
2.
5
5
63
.
2
3
49
.
8
2
15
2
.
5
3
31
9
Co
n
s
u
l
t
a
n
t
CH
2
M

H
I
L
L
20
.
0
0
0
.
0
0
20
0
0
0
.
0
0
52
9
Ot
e
r

T
r
a
n
s
o
o
r
t
a
t
i
o
n

E
x
o
e
n
s
e
BO
K
E
N
K
A
M
P
.
K
A
R
L

E
10
.
7
5
12
.
0
0
22
.
7
5
Gra
n
d

T
o
t
a
l
64
5
.
6
6
86
9
.
0
8
20
.
0
9
0
.
3
2
40
7
.
0
3
54
5
.
1
4
71
7
.
5
5
23
.
2
7
4
.
8
0
PS
&
I

S
u
m
m
a
r
y

P
i
v
o
t
s
'"
,.
!
eslDA~POR~
An IDACRP copany
DATE:Janua 10, 2008
MEMO TO: J Farson
RGale
MAns
DBerg
GGibson
RHenderson
D Jones
LSmith
MBri
KPetersen
B Kline
CFewkes
GSaid
CMier
DAnderson
S Malard
B Gatney
S Schwendian
MYounbood
C Kreikemeier
JWilerson
GMachioro
DBean
S Coural
FROM:CUmland
cc:D VanAlen
SUBJECT:To account for the trsfer of accrued costs incurred for preliin suey and
investigation (PS&I) chages in conjunction with the investigation of the viabilty
of a new coal powered plant, as proposed in the 2006 IR. It was determed tht
the Company wil not go forward with the buiding of the coal plant. In
accordce with the IPUC order 29904, the accrued costs wil be wrtten off and
amort over a 3-year period.
(1)
182.3 PS&I Coal Plant ORD 29904
699 XOOOO 1 999 182381 $ 257,301.13
183 PS&I - IR Coal Plant (201 1-)
699 XOOOOI 999 183002 $ 257,301.13
To recrd the trsfer of the accrued cost incured from Apri 1, 2005 thoug
November 30, 2007 for the PS&I of a new coal powere plant, upon the plan not
being approved. Ths entr will be ma in December, 2007 by Cathy Fewkes.
MEMO
(
Page 2 of2
(2)
506 Miscellaneous Stea Powered Expenses
699 G40001 439 506001 $ 7,147.25
182.3 PS&I Coal Plant ORD 29904
699 XOOOOI 439 182381 $ 7,147.25
To record the monthy amortation of the deferral balance. Amorttion wil be
over a 3-year period in accordace with IPUC order 29904. The fi entr will be
made December, 2007 and monthy thereafer. The December entr wi also
include a catch-up amortzation for October and November, 2007 (7,147.25 X 2 =
14,294.51) as the decision regardig th potential project wa 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, 2001
Months remaining
Adjusted amortization
Account 182381
Month Amount
1 October, 2001
2 November, 2001
3 December, 2001
4 January, 2008
5 February, 2008
6 March, 2008
1 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
11 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
21 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
(7,141.25)
(7,141.25)
(7,141.25)
(7,141.25)
(1,141.25)
(7,141.25)
(7,141.25)
(1,141.25)
(7,141.25)
(7,141.25)
(1,141.25)
(1,141.25)
(7,141.25)
(7,141.25)
(1,141.25)
(7,141.25)
(1,147.25)
(1,141.25)
(7,141.25)
(7,141.25)
(1,141.25)
(1,141.25)
(7,141.25)
(1,141.25)
(7,141.25)
(7,141.25)
(7,147.25)
(7,141.25)
(1,141.25)
(7,147.25)
(7,147.25)
(7,141.25)
(7,141.25)
(7,147.25)
(7,147.25)
(7,141.25)
257,301.13
36
1,141.25
Ending Balance
251,301.13
250,153:88
243,006.62
235,859.37
228,112.12
221,564.86
214,417.61
201,270.35
200,123.10
192,915.85
185,828.59
178,681.34
111,534.09
164,386.83
151,239.58
150,092.33
142,945.01
135,197.82
128,650.57
121,503.31
114,356.06
101,208.80
100,061.55
92,914.30
85,767.04
18,619.79
11,412.54
64,325.28
51,118.03
50,030.18
42,883.52
35,736.21
28,589.01
21,441.16
14,294.51
1,147.25
Per IPUC order 29904 the deferral wil be amortzed over a 3 year (36 month) period
506 Miscellaneous Stea Powered Expenses
699 G40001 439506001 $
182.3 PS&I Coal Plant ORO 29904
699 XOOOOI 439 182381
H:\My Documents\Celeste\Attachment 1 - PSi Coal Powered Plant 182381.xls
5/29/200810:14 AM
7,147.25
$ 7,147.25
Idaho Powr Company
Account Reconcilaton
PS&I Coal Plant Order 2904. Account 182381
Beginning Balance Per
Description Date --Dr Cr Balanc GIL Differnce
Beginning Balance 1213112007
Order 294 Transfer from account 183002 12131/2007 120039 257,301.13 257,301.13
Catch up amorizan 1211/2007 120039 21,441.75 235,859.38 235,859.38
Ending Balance 12131/2007 235,859.38 235,859.38
Beginning Balance 1/1/2008 235,859.38
January Amortzaon 1/31/2008 10039 7,147.25 228,712.13 228,712.13
February Amortzation 21291008 20039 7,147.25 221,56.88 221,56.88
March Amortzatin 311/2008 3039 7,147.25 214,417.63 214,417.63
April Amortzan 4/3012008 40039 7,147.25 207,270.38 207.270.38
May Amortzaon 513112008 50039 7,147.25 200,123.13 200.123.13
June Amortzaon 61301200 60039 7.147.25 192,975.88 192,975.88
July Amorton 7/31/20 70039 7.147.25 185,828.63 185,828.63
August Amortzation 8131/2008 80039 7,147.25 178,681.38 178.681.38
Septber Amortization 91312008 90039 7,147.25 171,53.13 171.534.13
October Amortzation 10/3112008 100039 7.147.25 164,38.88 164,386.88
November Amortization 111312008 110039 7,147.25 157,239.63 157.239.63
Decmber Amortzaon 1211128 120039 7,147.25 150,09.38 150.092.38
Ending Balanc 1213112008 150,092.38 150.092.38
Beginning Balance 1111209 150,092.38 150.092.38
January Amortizaon 1/31/2009 10039 7,147.25 142,945.13 142,945.13
February Amortizaon 21812009 20039 7,147.25 135,797.88 135.797.88
March Amortization 311/2009 30039 7,147.25 128,650.63 128,850.63
April Amortzation 4/30/2009 40039 7,147.25 121,503.38 121,503.38
May Amortizaon 5131/2009 50039 7,147.25 114.356.13 114,356.13
June Amortization 6130/2009 60039 7,147.25 107.208.88 107,208.88
July Amortization 7/31/2009 70039 7,147.25 100,061.63 100.061.63
August Amortzan 8131/2009 60039 7,147.25 92.914.38 92,914.38
September Amortn 9/3012009 90039 7,147.25 85.767.13 85,767.13
Oerber Amortzan 10/31/2009 100039 7,147.25 78,619.88 78,619.88
November Amorttin 11130/2009 110039 7,147.25 71.472.63 71,472.63
Decmber Amortion 12131/2009 120039 7,147.25 64.325.38 64,325.38
Ending Balance 12131/2009 64,325.38 64,325.38
Beginning Balanc 1/112010 64.325.38 64,325.38
January Amortzation 1/3112010 10039 7,147.25 57,178.13 57,178.13
Februry Amortzaion 21281010 20039 7,147.25 50,030.88 50,030.88
March Amortion 3131/2010 30039 7,147.25 42,883.63 42,88.63
April Amortzaion 41312010 40039 7,147.25 35,736.38 35,736.38
May Amortzation 511/2010 50039 7,147.25 28,569.13 28,569.13
June Amortzation 6112010 60039 7,147.25 21,441.88 21.441.88
July Amorttion 7/3112010 70039 7.147.25 14,294.63 14,294.63
August Amortization 8131/2010 80039 7,147.25 7,147.38 7,147.38
Septeber Amortization 9112010 90039 7.147.38
10/3112010
1113/2010
12111210
611211 C:IUserslslw5493IAppDaiILocallMicrosoflWindowsITempora Internet FilesIContent.OuUookI6WQBDIReconciliatcct182381 (2).xls