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HomeMy WebLinkAbout20070611Tatum Direct Part I.pdfBEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AUTHORITY TO INCREASE ITS RATES AND CHARGES FOR ELECTRIC SERVICE TO ELECTRIC CUSTOMERS IN THE STATEOF IDAHO. IDAHO POWER COMPANY DIRECT TESTIMONY TIMOTHY TATUM CASE NO. IPC-O7- .. - ~.. (,, -..- Please state your name and business address. My name is Timothy E. Tatum and my business address is 1221 West Idaho Street, Boise, Idaho. By whom are you employed and in what capacity? I am employed by Idaho Power Company (Company) as a Senior Pricing Analyst in the pricing and Regulatory Services Department. Please describe your educational background. I received a Bachelor of Business Administration degree in Economics from Boise State University in 2001.In 2005, I earned a Master of Business Administration degree from Boise State University.I have also attended electric utility ratemaking courses including Practical Skills For The Changing Electrical Industry" a course offered through New Mexico State University s Center For Public Utilities,Introduction to Rate Design and Cost of Service Concepts and Techniques " presented by Electric Utili ties Consultants, Inc. and Edison Electric Institute Electric Rates Advanced Course. Please describe your work experience with Idaho Power Company. I became employed by Idaho Power Company in 1996 as a Customer Service Representative in the Company Customer Service Center.Over the first two years I handled customer phone calls and other customer-related transactions. TATUM DI Idaho Power Company In 1999 , I began working in the Customer Account Management Center where I was responsible for customer account maintenance in the areas of billing and metering. In June of 2003, after seven years in customer service, I began working as an Economic Analyst on the Energy Efficiency Team.As an Economic Analyst, I maintained proper accounting for Demand-Side Management (DSM) expenditures, prepared and reported DSM program accounting and acti vi ty to management and various external stakeholders, conducted cost- benefi t analyses of DSM programs , and provided DSM analysis support for the Company s 2004 Integrated Resource Plan (IRP). In August of 2004, I accepted a position as a pricing Analyst in Pricing and Regulatory Services.As a pricing Analyst, I provided support for the Company s various regulatory activities including tariff administration, regulatory ratemaking and compliance filings, and the development of various pricing strategies and policies. In August of 2006, I was promoted to Senior Pricing Analyst. As a Senior pricing Analyst my responsibilities have expanded to include the development of complex financial studies to determine revenue recovery and pricing strategies. What is the scope of your testimony in this proceeding? My testimony will address the Company s class cost-of-service studies. TATUM DI Idaho Power Company How many cost-of-service studies have you prepared as part of this general rate case proceeding? I have prepared four cost-of-service studies that I will describe in greater detail later in my testimony. Please describe in general terms the process used to prepare the class cost-of-service studies. There are two general steps used in preparing a class cost-of - service study.The first step is to determine the total costs of providing electric service, adj usted for normal weather and water conditions.These costs have been provided to me by Ms. Schwendiman on Exhibit No.2 9 .The next step is to establish a methodology for the separation of those costs among customer classes. What methodology is used to separate costs among customer classes? The methodology for separating costs among classes consists of a three-step process generally referred to as classification , functionalization, and allocation.In all three steps, recognition is given to the way in which the costs are incurred by relating these costs to the way in which the utility is operated to provide electrical service. Please explain the meaning of classification. Classification refers to the identification of a cost as being either customer-related , demand-related, or energy-related.These three cost components are used to TATUM DI Idaho Power Company reflect the fact that an electric utility makes service available to customers on a continuous basis, provides as much service, or capacity, as the customer desires at any point in time, and supplies energy, which provides the customer the abili ty to do useful work over an extended period of time. These three concepts of availability, capacity and energy are related to the three components of cost designated as customer, demand and energy components, respectively. In order to classify a particular cost by component, primary attention is given to whether the cost varies as a result of changes in the number of customers, changes in demand imposed by the customers, or changes in energy used by the customers. What are some examples of customer-, demand- and energy-related costs? Examples of customer-related costs are the plant investments and expenses that are associated with meters and service drops, meter reading, billing and collection, and customer information and services as well as a portion of the investment in the distribution system.These investments and expenses are made and incurred based on the number of customers, regardless of the amount of energy used, and are therefore generally considered to be fixed costs.Demand - related costs are investments in generation, transmission , and a portion of the distribution plant and the associated operation and maintenance expenses necessary to accommodate TATUM DI Idaho Power Company the maximum demand imposed on the Company s system.Energy- related costs are generally the variable costs associated with the operation of the generating plants, such as fuel. However, due to the hydro production capability of the Company, a portion of the hydro and thermal generating plant investment has historically been classified as energy-related. What did you use as your primary guide in classifying costs as either customer-, demand-, or energy- related? I used the Electric Utility Cost Allocation Manual published by the National Association of Regulatory utility Commissioners as my primary guide to the classification of customer-, demand-, and energy-related costs. Please explain the meaning of functionalization. In addition to classification , costs must be functionalized; that is, identified with utility operating functions. Operating functions recognize the different roles played by the various facilities in the electric utility system. In the Company s accounts these various roles are already recognized to some degree , particularly in the recording of plant costs as production-, transmission-, or distribution-related. However , this functional breakdown is not in sufficient detail for cost-of-service purposes. TATUM DI Idaho Power Company Individual plant items are examined and, where possible, the associated investment costs are assigned to one or more operating functions so that the costs may be allocated among classes of customers. Please explain the process of allocation. The process of allocation is merely one of apportioning the total jurisdictional cost among classes by introducing allocation factors into the process. An allocation factor is nothing more than an array of numbers which specifies the class value or share of a total jurisdictional quantity. Once individual costs have been allocated to the various classes of service, it is possible to total these costs as allocated and arrive at a breakdown of utility rate base and expenses by class. The results are stated in a summary form to measure adequacy of revenues for each class. The measure of adequacy is typically the rate of return earned on rate base compared to the requested rate of return. Has the overall design of the class cost-of- service model remained unchanged since the Company s last general rate proceeding? Yes. Aside from changes to some of the allocation factor inputs to the model , which I describe later in my testimony, the overall design of the model remains unchanged since the last rate case proceeding. TATUM DI Idaho Power Company Please provide a general overview of the class cost-of-service model. The class cost-of-service model is comprised of two separate Microsoft Excel workbooks. The first workbook, called the Assign Module, performs the functionalization and classification processes I described earlier.This workbook categorizes the Idaho jurisdictional costs identified by FERC account into operating functions, such as production, transmission, distribution , metering, customer service, etc. It also categorizes the functional costs into demand-, energy- and customer-related classifications.For example , the Assign Module categorizes the Company s investment in steam plant into the production function and the demand- and energy- related classifications. The second workbook, called the Functionalized Cost Module , or FC Module for short, performs the class allocation process.This module allocates the functionalized and classified costs developed in the Assign Module to the various customer classes.For example, the FC Module allocates the demand- and energy-related production costs identified in the Assign Module to each of the Company customer classes and special contract customers.Each of the maj or operations performed by this module are shown as separate worksheets to make the allocation process transparent and easy to understand. TATUM DI Idaho Power Company In the Company s last general rate case proceeding, Case No. IPC-05-28, changes were made to the methodology used to prepare the study. will you please review the nature of those changes? In Order No. 29505 issued in the Company s 2003 general rate proceeding, Case No. IPC-E- 03 -13, the Commission opened Case No. IPC-04-23 for the purpose of evaluating cost-of-service issues raised during that general rate proceeding.Three "cost-of-service " workshops were held with interested parties between November 2004 and February 2005. During the workshop discussions, Idaho Power committed to revise the methodology used to convert billing period data to calendar month data and to prepare two cost-of-service studies as part of its next general rate case filing, one using a surrogate for a demand normalization methodology and one using the traditional methodology. Idaho Power fulfilled that commitment in its last general rate case proceeding, Case No. IPC-05-28. Was the "workshop methodology " for converting billing period data to calendar month data also used in the current rate case proceeding? Yes. Customers are billed throughout each month and billing periods, or cycles , typically include portions of more than one calendar month.Prior to the last rate case proceeding, billing period data was converted into calendar TATUM DI Idaho Power Company month data using a simple linear interpolation.Daily consumption during the billing period was assumed to be flat and weather effects were ignored.The aggregate calendar month data was then used in the determination of the coincident peak demands for each customer class. Under the new "workshop methodology , billing period data is now converted into calendar month data using a nonlinear method based on load research data that utilizes actual daily usage patterns.Total daily consumption is assumed to fluctuate in proportion to the fluctuations in the daily consumption of the load research sample customers.This methodology captures the effects of weather on energy consumption and improves the process of determining coincident peak demand responsibility. In the Company s last general rate case proceeding, two cost-of -service studies were prepared, one using a surrogate demand normalization methodology and one using the traditional methodology. Has the Company selected a preferred method for determining the class coincident peak demands for use in this case? Yes. After evaluating the two approaches for determining the class coincident peak demands, Idaho Power Load Research Department has recommended the surrogate demand normalization methodology as the preferred approach. This normalized" approach serves to mitigate the impact of unusual TATUM DI Idaho Power Company weather conditions that may exist in a test year. Please describe the methodology Idaho Power employed in determining normalized coincident peak demands as part of this proceeding. The surrogate demand normalization methodology uses the five-year median demand ratios from the load research sample applied to the normalized monthly energy values for each customer class to determine the coincident peak demands by class.This methodology reduces the effect of any atypical demand ratios that might exist ln a given test year due to unusual weather conditions. Have you incorporated any changes into the cost-of-service methodology to address growth on the Company system? Yes. In an effort to recognize the Company increased investment in generation resources necessary to meet the summer peak load , two of the four cost-of-service studies prepared as part of this proceeding allocate production plant costs based on the nature of the load being served.Under this new approach, production plant costs associated with serving summer peak load are allocated separately from costs associated with serving the base and intermediate load. That , the costs associated with building and operating combustion turbines, which are used primarily to serve summer peak loads, have been allocated to customers differently than TATUM DI Idaho Power Company the costs associated with the Company s other generation resources. For the two cost-of-service scenarios that allocate production plant costs on a segmented basis, how did you arrive at the two cost categories of base/intermediate and peak? This new production cost allocation method is based on the concept that the costs associated with each of the Company s generation resources can be categorized according to the type of loads being served. Currently, Idaho Power has three distinct time-based production costing periods that are driven by customer loads. The costing periods are base, intermediate and peak. The base period is equivalent to a low load or off-peak time period where loads are at the lowest, normally during the nighttime hours. The intermediate time period represents the shoulder hours which are driven by the mid-peak loads that typically occur throughout the winter daytime and in the early morning and late evening during the summer months. The peak category is driven by the peak loads that occur during summer afternoons and evenings. Since the same generation resources are typically utilized to serve both the base and intermediate loads, those two categories have been combined for cost allocation purposes. The generation resources that serve the peak loads, i. e., combustion turbines, are normally only utilized for that single purpose. TATUM DI Idaho Power Company Consistent with that concept , the costs associated with peak- related resources have been segmented into a second category for cost allocation purposes. Please explain how production plant costs have been classified as serving base and intermediate load. The production plant costs that have been classified as serving base and intermediate load are captured in Accounts 310-316, Steam Production, and Accounts 330-336, Hydraulic Production. The costs identified under the Steam production category represent the Company s investment in the coal-fired generation facilities. The costs identified under the Hydraulic production category represent the Company investment in its hydro-electric generation facilities. How do you propose to identify the fixed generation costs associated with serving the peak load? Accounts 340-346 , Other Production , contain the Company s investment in gas-fueled production plant. The production plant investment captured in Accounts 340-346 represents the Company s investment in the combustion turbine generation facilities used to serve peak demands. Have you attempted to identify any other production plant used to serve summer peak demands that is not booked to Accounts 340-346? No. While the Company s hydro facilities are often managed to serve the peak hours, I have not allocated TATUM DI Idaho Power Company any portion of the hydro plant investment as summer peak- related. I have simply identified the investment in combustion turbine generation resources that were constructed specifically to meet the summer peak loads. Do the proposed changes to the cost-of-service methodology focus solely on the allocation of generation costs? Yes. In recent years, the Company s system peak has grown at a much faster pace than average demand. With a comparison of Figures 4 -1 and 4 - 2 on pages 39 and 40 of the 2006 IRP , which I have included in my workpapers, it is clear that this trend is expected to continue into the future. In response to the changing system load profile, combustion turbines have been added as a cost-effective means to serve peak load. Thi~ shift in resource mix has caused the Company to investigate alternative methods for allocating generation costs. The Company s investment in transmission and distribution facilities has also grown in recent years. Is there not a need to adjust the allocation method for those functional categories? No. The Company s historical approach to cost allocation for transmission and distribution facilities is an effective method for equitably assigning costs to customer classes during periods of growth. Under the historical TATUM DI Idaho Power Company allocation method, transmission and distribution costs are properly segmented according to the manner in which the costs are imposed on the system. As a result, the cost responsibility of each class can be effectively identified through a combination of direct cost assignment and cost allocation based on the appropriate demand- or customer-based factors. How does the new allocation approach differ from the methodology used in prior rate case proceedings? Historically, Idaho Power has allocated all fixed generation costs based on the average of the twelve monthly coincident peaks weighted by the monthly marginal generation cost. This historical approach has attempted to incorporate a forward-looking component into the current costs through the use of marginal cost weighting. This method has been effective in allocating costs to customer classes based on peak demand during the higher cost months. However , there is potential to disproportionately allocate fixed base and intermediate generation costs that do not vary greatly between the summer and non-summer seasons to the higher cost summer months. To address this issue, I have prepared two similar studies that allocate fixed generation costs associated with serving peak load using an average of the three coincident peak demands (3 CP) occurring in June, July, and August. The TATUM DI Idaho Power Company two "3 CP" studies are identical with the exception of the allocation of production plant costs associated with serving base and intermediate load. The first study, called the " CP/12 CP" method , allocates production plant costs associated with serving base and intermediate load using an average of 12 monthly coincident demands (12 CP), without marginal cost weighting. The second study, called the "3 CP/Average Energy method, allocates production plant costs associated with servlng base and intermediate load using an un-weighted average energy approach. Each of these new allocation methods isolates the costs associated with peaking resources and allocates the costs according to the load that is causing the investment. Have you incorporated any changes to the methodology used to determine allocation factors for energy- related costs in the current studies? No. The energy-related allocators continue to be derived using the marginal cost weighting approach used in prior rate case proceedings. However , for comparative purposes, a cost-of-service scenario has been prepared using non-weighted demand and energy allocators. Please describe the four cost-of-service studies submitted as part of this proceeding. The four separate cost-of-service studies submitted as part of this rate case proceeding include a "Base TATUM DI Idaho Power Company Case"study consistent with the "Normalized" method filed in the last rate case proceeding,as well as a parallel study addition, using "Non-Weighted" demand and energy allocators. I have prepared the "3 CP/12 CP" and "3 CP/Average Energy cost-of-service studies using the methods I described on Exhibit No. earlier. All of the studies use the cost information as shown 29,provided by Ms.Schwendiman.Each of the studies are identical with the exception of the demand-related allocation factors for production and transmission plant and the energy-related allocation factors. an illustration of the general similarities and differences The following table is between the four studies: FunctionalCate Base CaseStu 3 CPj12 CPStu 3 CPjAverage Energy Study Non-WeightedStu Generation Demand Base andIntermediate Load 12 CP withMarginalGeneration Cost Weighting Peak Load 12 CP withMarginalGeneration Cost Weighting 12 CP withoutMarginalGeneration Cost Weighting 12 CP withoutMarginalGeneration Cost Weighting 12 CP withoutMarginalGeneration Cost Weighting 12 Months Average EnergywithoutMarginal Energy CostWeighting 3 CP withoutMarginalGeneration Cost Weighting 3 CP withoutMarginalGeneration Cost Weighting GenerationEnergy 12 Months Average Energy with Marginal Energy CostWeighting 12 Months Average EnergywithoutMarginal Energy CostWeighting Same as Base Case Same as BaseCase Transmiss ion 12 CP withMarginalTransmission Cost Weighting 12 CP withoutMarginalTransmission Cost Weighting Same as BaseCase Same as BaseCase Distribution 1 NCP j No. ofCustomers jDirectAssignment Same as BaseCase Same as BaseCase Same as BaseCase TATUM DI Idaho Power Company Do you plan to cover each of the four cost-of- service studies in equal detail as part of your testimony? No. Since all four studies are exactly the same with the exception of the derivation of the D10, D13 and E10 allocation factors , I will cover the Base Case study in greater detail and simply describe how the other studies differ from the Base Case. Please identify the exhibits that comprise the Base Case " cost-of - service study. The Base Case cost-of-service study is comprised of the following exhibits: Exhibi t Description Exhibit No. 41 Functionalization and Classification of Costs Exhibit No. Exhibit No. Exhibit No. Exhibit No. Exhibit No. Exhibit No.Development of Weighted Demand and Summary of Functionalized Costs Allocation to Classes Summary of Class Allocations Revenue Requirement Summary Class Cost-of-Service Unit Costs Energy Allocators please describe Exhibit No. 41. Exhibit No. 41 contains 115 pages and consists of 11 Cost Functionalization and Classification Tables. The functionalization and classification of each component of rate TATUM DI Idaho Power Company base, operating revenue and expense are treated in detail in these tables.The tables are shown in the following sequence: Table No.Description Electric Plant in Service Accumulated Provision for Depreciation Addi tions and Deletions to Rate Base Operating Revenues Operation and Maintenance Expenses Depreciation and Amortization Expense Taxes Other Than Income Taxes Regulatory Debits/Credits Income Taxes Development of Labor-Related Allocator Functionalization Allocators What is the significance of the column headed Allocator " ? This column identifies, by symbol , the basis for each allocation. For example, for Accounts 310 through 316 , Steam Production , shown at line 20 on page 1, the constant "PI-S" is used to allocate the total investment in steam production plant to the production function and to the demand and energy cost classifications.The resultant functionalization of costs may itself serve as a basis for subsequent allocations.This use is illustrated at line 115 on page 16 where the accumulated depreciation for steam TATUM DI Idaho Power Company production plant is allocated by the functionalization of costs at line 20. Please describe the classification of plant utilized in the class cost-of-service study. In the class cost-of-service study all steam and hydro production plant has been classified on a demand and energy basis using the methodology found preferable by the Commission in prior general rate proceedings. The energy portion of the steam and hydro production investment has been determined by use of the Idaho jurisdictional load factor of The computation of the Idaho jurisdictional58.53 percent. load factor is included in my workpapers.By application of the load factor ratio to the steam and hydro production plant investment, the energy-related portion is easily determined. The balance of the steam and hydro production plant investment is then classified as demand-related.All other production plant and transmission plant has been classified as demand- related. Would you describe how distribution plant has been classified? Distribution substation plant, Accounts 360, 361 , and 362 , has been classified as demand-related. Distribution plant Accounts 364 , 365, 366, 367 and 368 were classified as either demand-related or customer-related using the same fixed and variable ratio computation method utilized TATUM DI Idaho Power Company in the Company s prior general rate case proceedings. The fixed to variable ratio has been updated according to a system capacity utilization measurement based on a three-year average (2004-2006) load duration curve that is detailed in my workpapers. Would you please describe the functionalization of general plant? General plant was functionalized based on total production, transmission , and distribution plant. As a result a portion of general plant was assigned to each production transmission , and distribution function based on each function s proportion to the total. How was the accumulated provision for depreciation functionalized? The accumulated provision for depreciation was functionalized using the resulting functionalization of costs for the appropriate plant item.For example , the accumulated depreciation for steam production plant shown at line 115 on page 16 is functionalized based on the functionalization of steam production plant in service at line 20. Please describe Table 3 of Exhibit No. 41. Table 3 indicates the functionalization of all other additions to and deductions from rate base.Deductions from rate base include customer advances for construction and accumulated deferred income taxes.Customer advances have TATUM DI Idaho Power Company been functionalized based on the distribution plant investment against which the advances apply.Accumulated deferred taxes have been functionalized based on total plant investment. Additions to rate base consist of fuel inventory, which has been functionalized based on energy production, and materials and supplies, which have been functionalized based on the appropriate plant function.Deferred conservation expenses have been functionalized based on the Idaho jurisdictional load factor resulting in 58.53 percent of the deferred expenses being functionalized to energy production and the remainder being functionalized to demand production. Please describe the functionalization of other operating revenue shown on Table 4 of Exhibit No. 41. Other operating revenue is functionalized based on either the functionalization of the related rate base item or, in the situation where a particular revenue item may be identified with a specific service , the functionalization of the specific service item. Briefly describe the method by which operation and maintenance expenses were functionalized. The functionalization of operation and maintenance expenses is detailed on Table 5 of Exhibit No. 41. In general, the basis for the functionalization may be readily interpreted from the exhibit, particularly since in most cases the functionalization is the same as that for the associated TATUM DI Idaho Power Company plant. How is supervision and engineering expense treated throughout the allocation of operation and maintenance expenses? For each applicable expense account in each functional group, the labor component is separately functionalized in accordance with the detail provided on Table 10 of Exhibit No. 41. Referring to pages 91 through 105 of Table 10, it can be seen that the total of allocated labor in each functional group becomes the basis for the functionalization of supervision and engineering expense. For example , for Account 535 at line 675 , the labor-related supervision and engineering expense is functionalized based on lines 676-680 which represent the cumulative labor as functionalized for Accounts 536 through 540 shown on page 91 of Exhibit No. 41. In a similar fashion, the allocation of supervision and engineering associated with hydraulic maintenance expense , Account 541 , is based on the composite labor expense for Accounts 542 through 545, as expressed by lines 683-686.Total functionalized labor expense serves the additional purpose of functionalizing employee pensions and other labor-related taxes and expenses. Table 10 details the development of all labor-related functionalization factors used in this study. Please describe the functionalization of TATUM DI Idaho Power Company depreciation expense, taxes other than income, and income taxes shown on Tables 6 , 7, 8 and 9 , respectively. Depreciation expense is functionalized based on the function of the associated plant.Taxes other than income are also functionalized based on the function of the source of the tax. Deferred income taxes are functionalized based on plant investment.The functionalization of federal and state income taxes is based on the functionalization of total rate base and expenses and is discussed in more detail in my testimony regarding the allocation of costs to classes of customers. Please describe Exhibit No. 42. Exhibit No. 42 summarizes in row format the functionalized costs for each component of rate base and expenses shown across the columns on Exhibit No. 41. Please describe Exhibit No. 43. Exhibit No. 43 details the allocation of the summarized costs shown on Exhibit No. 42 to each class of customer including the special contract customers.The exhibit also includes a summary of results showing the actual rate of return earned for each customer class and special The exhibit includes the following tables:contract customer. Table No.Description Plant in Service Accumulated Reserve for Depreciation TATUM DI Idaho Power Company Amortization Reserve Substation CIAC Customer Advances for Construction Accumulated Deferred Income Taxes Acquisition Adjustment Working Capital Deferred Programs Subsidiary Rate Base Plant Held For Future Use Other Revenues Operation & Maintenance Expenses Depreciation Expense Amortization of Limited Term Plant Taxes Other Than Income Regulatory Debits/Credits provisions for Deferred Income Taxes Investment Tax Credit Adjustment State Income Taxes Federal Income Taxes Allocation Factor Summary allocated the summarized costs shown on Exhibit No. 42 to each Briefly describe the manner in which you class of service as shown on Tables 1 through 21 of Exhibit No. 43. The demand-related generation and transmission TATUM DI Idaho Power Company costs have been allocated to customer classes based on a methodology that incorporates both actual and marginal-cost- weighted coincident peak demands.The energy-related generation costs have been allocated to customer classes based on a methodology that incorporates both actual and marginal- cost-weighted normalized monthly energy consumption. What is the reasoning for using marginal cost weightings in the derivation of the demand- and energy-related allocation factors? The use of marginal cost weighting is intended to strike a balance between backward-looking costs already incurred and forward-looking costs to be incurred in the future. This approach inj ects into the allocation process recognition of the influence seasonal load profiles have on cost causation. Please describe the methodology used to derive the demand-related allocation factors used to allocate generation costs in the Base Case Study. The demand-related factors used to allocate generation costs were derived using the same methodology as that used in the Company s previous two general rate cases, Cases No. IPC-03-13 and Case No. IPC-05-28.First, ratios based on the sum of the actual coincident peak demands for both the summer and non-summer seasons were calculated for each customer class.Second , weighted coincident peak demand TATUM DI Idaho Power Company values were derived by multiplying the actual monthly coincident peak demands by the monthly marginal costs. Corresponding ratios for both the summer and non-summer seasons were then calculated for each customer class. Finally, the actual summer and non- summer ratios were averaged with the weighted summer and non-summer ratios to derive the demand- related allocators D10S and D10NS, respectively.These factors where used to allocate demand-related generation costs to the customer classes. Have the generation capacity marginal costs used in the current study been updated since the Company previous study in Case No. IPC-05-28? The generation capacity marginal costsYes. have been updated to reflect the costs associated with the marginal peaking resource identified in the Company s 2006 Integrated Resource Plan, or IRP.The generation capacity marginal cost was seasonalized based on the monthly peak-hour generation deficiencies which the Company expects to encounter during the next five years of the planning period based on the U percentile water and 70u percentile load criteria used for planning purposes.These deficiencies are detailed on page 78 of the 2006 IRP Technical Appendix.I have included a copy of this page in my workpapers.During the first five years (2007 through 2011) of the remaining planning period covered by the IRP , the months in which peak-hour deficits exist are May, TATUM DI Idaho Power Company June, July, August, September, and December.The relative sizes of the five-year average monthly deficiencies were used to define the share of the annual capacity cost assigned to each month. How were the demand-related transmission marginal costs determined? The transmission marginal costs reflect the costs associated both with the backbone segment of transmission required to integrate new resources into the system and with the planned system expansions needed to maintain reliable service as the Company s loads continue to The marginal costs associated with the backbone systemgrow. were seasonalized based on the same methodology used for generation capacity, that is the relative sizes of the five- year average monthly peak-hour deficiencies identified in the 2006 IRP were used to define the share of the annual capacity cost assigned to each month.The marginal costs associated with the planned system expansions were seasonalized based on the monthly share of the proj ected peak-hour load growth.The total demand-related transmission marginal costs for each month were then derived by adding the monthly values for both the backbone system and the planned system expansions. What factor was used to allocate transmission costs to the customer classes? The allocation factor D13 was used to allocate TATUM DI Idaho Power Company transmission costs to customer classes.This factor was derived using the same methodology as that used in the Company s previous general rate case.First , ratios based on the sum of the actual coincident peak demands were calculated for each customer class.Second, weighted coincident peak demand values were derived by multiplying the actual monthly coincident peak demands by the monthly transmission marginal Corresponding weighted ratios were then calculated forcosts. each customer class.Finally, the actual ratios were averaged with the weighted ratios to derive the non-seasonalized transmission allocation factor D13. Please describe the methodology used to derive the energy-related allocation factors. The energy-related allocation factors, E10S and E10NS, were derived through a three-step process.First, summer and non-summer ratios based on each class proportionate share of the total normalized energy usage for the test year were determined.Next, summer and non- summer ratios based on the monthly normalized energy usage for each customer class weighted by the monthly marginal cost were calculated.Finally, the two sets of ratios were averaged to derive the summer and non-summer energy-related allocation factors E10S and E10NS, respectively. This is the same method used to derive the E10S and E10NS allocators in Case No. IPC- 05-28. TATUM DI Idaho Power Company Have the generation energy marginal costs used in the current study to derive the E10S and E10NS allocation factors been updated since the Company s previous study in Case No. IPC-05-28? Updated marginal energy costs wereYes. calculated by quantifying the difference in net power supply costs resulting from the addition of 50 megawatts of load to all hours of the Company s base case system simulation run for the five-year period 2007 through 2011. Have you included information regarding the derivation of the Company s updated marginal costs with your testimony? Yes. I have included a copy of the Company 2007 Marginal Cost Analysis in my workpapers. Have you prepared an exhibit that details the derivation of the weighted demand and energy allocation factors? Exhibit No. 47 details the derivation ofYes. the allocation factors D10S, D10NS, D13, E10S, and E10NS used in the Base Case study. Have the marginal costs been used to develop the Company s revenue requirement? No. The marginal costs have been used solely for purposes of developing allocation factors and not for purposes of developing the Company s revenue requirement. TATUM DI Idaho Power Company What was the method by which you allocated costs associated with distribution plant included on Exhibit No. 42 to each class of customers? The allocation of the capacity components of distribution plant , both primary and secondary, was by use of the non-coincident group peak demands for each customer class identified as demand allocation factors D20, D30, D50 , and D60. The allocation of the customer components of distribution plant, both primary and secondary, was by use of the average number of customers identified as customer allocation factors C20, C30, C50 and C60. What was the method by which you allocated costs associated with customer accounting and customer assistance expenses? The principal customer accounting expenses which require allocation are meter reading expenses, customer records and collections, and uncollectible accounts.The meter reading and customer records and collection expenses were allocated based upon a review of actual practices of Idaho Power Company in reading meters and preparing monthly bills. The allocation of uncollectible amounts again was based upon a review of actual Idaho Power Company data.Cus tomer assistance expenses were allocated based on the average number of customers in each class. Does Exhibit No. 43 include a listing of the TATUM DI Idaho Power Company allocation factors used to allocate to classes the various costs shown on Tables 1 through 21? Table 22 of Exhibit No. 43 includes aYes. listing of each allocation factor. How did you allocate state and federal income tax to each customer class and special contract customer as shown on Tables 20 and 21 of Exhibit No. 43? The state and federal income taxes for the Idaho jurisdiction , provided by Ms. Schwendiman , were allocated to each customer class and special contract customer according to each class s allocated share of rate base.The worksheets showing this allocation are included in my workpapers . What method was used to functionalize the state and federal income taxes as shown on Table 20 and Table 21 of Exhibit No. 43? Once the state and federal income taxes were allocated to each customer class, they were functionalized based on the functionalization of total rate base and expenses for each class.For example , the total summer power supply production rate base amount of $60,681 160 allocated to the residential class on Tables 1 through 10 of Exhibit No. 43, and shown in summary form on page 1 of Exhibit No. 44 at line 10, represents 7.33 percent of the total rate base amount of $827 606,274 allocated to the residential class.The state TATUM DI Idaho Power Company and federal income taxes allocated to the residential class ($1 252 514 and $20 552 493, respectively) are multiplied by this same percent to establish the summer power supply production components of $91 836 and $1 506,935 shown on Table 20 and Table 21 of Exhibit No. 43.This same methodology is used for all functional components and customer classes shown on Tables 20 and 21. Please describe Exhibit No.4 5 . summary based service study. Exhibit No. 45 is the revenue requirement on the results of the Base Case class cost-of- The section headed "Revenue Requirement for Rate Design" details the sales revenue required from each customer class and special contract customer. The sales revenue required includes return on rate base, total operating expenses, and incremental taxes computed using the net-to- gross multiplier of 1.642 provided to me by Ms. Schwendiman. Please describe Exhibit No.4 6. Exhibi t No.4 6 shows the unit cost for each function for metered service schedules as determined through the Base Case class cost-of -service study.The billing units shown in the column labeled (E) reflect the billing demands, normalized billing energy, basic load capacity, and number of billings. Please describe how the "Non-Weighted" study scenario differs from the Base Case study. TATUM DI Idaho Power Company The Non-Weighted scenario is identical to the Base Case study with the exception that the demand and energy allocators - D10S, D10NS, D13 , E10S, and E10NS - were not weighted by marginal costs.Under this scenario, the demand and energy allocators were determined using the actual test year system coincident peak demands and the normalized energy. The Summary of Revenue Requirement for this scenario, which details the revenue requirement for each customer class, is included as Exhibit No. 48. How do the results from the Non-Weighted study in which no marginal cost weightings are used compare with the results from the Base Case study? The use of demand and energy allocators that do not include a marginal cost weighting result in a lower revenue requirement for Small General service, Dusk-to-Dawn Customer Lighting and Irrigation Service and a higher revenue requirement for all other customer classes, including the special contract customers , than does the use of the traditional marginal-cost-weighted demand and energy allocators used in the Base Case. As you mentioned earlier in your testimony, the 3 CP/12 CP" study applies a different approach to allocating production plant costs than does the Base Case. Have you prepared any exhibits that detail the 3 CP/12 CP cost-of- service study? TATUM DI Idaho Power Company Yes. The 3 CP/12 CP cost-of-service study is comprised of the following exhibits: Exhibi t Description Exhibit No. 49 Functionalization and Classification of Costs Exhibit No. 50 Summary of Functionalized Costs Exhibit No. 51 Allocation to Classes Exhibit No. 52 Summary of Class Allocations Exhibit No. 53 Revenue Requirement Summary Exhibit No. 54 Class Cost-of-Service Unit Costs Exhibit No. 55 Development of Weighted Demand and Energy Allocators Please describe how the 3 CP/12 CP study differs from the Base Case study. The Base Case and 3 CP/12 CP cost-of-service studies are identical with the exception of the demand-related allocation factors for production plant. What are the demand-related allocation factors for production plant? The derivation of the demand and energy allocators used in the 3 CP/12 CP scenario are shown on Exhibi t No. 55. In order to avoid confusion among the various factors used in the model , I have used the names "D10BS" and D10BNS" to describe the factors used to allocate the TATUM DI Idaho Power Company production plant associated with serving the base and intermediate loads. The name "D10P" is used to describe the allocation factor used to allocate the production plant associated with serving the peak loads. How were the demand-related allocation factors for the 3 CP/ 12 CP study derived? As can be seen in Exhibit No.5 5, the D10BS and D10BNS represent the non-weighted average twelve coincident peak demands for the summer and non-summer seasons respectively. The allocator D10P represents the non-weighted average three coincident peak demands for the summer months of June , July and August. The allocators for transmission plant and the energy allocators are the same as those used in the Base Case study. Why did you choose to derive the D10BS, D10BNS and D10P allocation factors with no marginal cost weighting? The segmentation of production plant costs into basel intermediate and peak allows for a cost allocation approach that recognizes the seasonality of the loads associated with each category of investment. Therefore , there is no need for marginal cost weighting since the seasonal nature of the loads is reflected in the allocation factors. How does this approach differ from that used for the Base Case? Under tne Base Case approach, all production TATUM DI Idaho Power Company plant costs, which include base, intermediate and peak , are allocated using the same allocation factors, i. e., D10S and D10NS. In the Base Case , the marginal cost weighting is applied to provide a seasonal recognition to cost causation similar to that automatically recognized through the "3 CP" studies. How do the results from the 3 CP/12 CP study compare to the results from the Base Case study? The results from the 3 CP/12 CP scenario are shown on Exhibit No. 53. The results from the Base Case study are shown on Exhibi t No.4 5 .As can be seen from comparing these two exhibits , the 3 CP/12 CP results indicate a lower revenue requirement for Small General Service and Irrigation Service and a slightly higher revenue requirement for all other service schedules and special contract service than do the results of the Base Case. Please describe how the "3 CP/Average Energy study differs from the Base Case study. The Base Case and 3 CP/Average Energy cost-of- service studies are identical with the exception of the demand-related allocation factors for production plant. Under the 3 CP/Average Energy study, the production plant costs are segmented in the same manner as in the 3 CP/12 CP study, that is, into basel intermediate and peak. The 3 CP /Average Energy study is also identical to the 3 CP/12 CP study in its method TATUM DI Idaho Power Company of allocating production plant costs associated with serving the peak loads, i. e., using the D10P allocation factor based on the non-weighted average of the three coincident summer peak demands. However , what makes the 3 CP / Average Energy study different from the other studies is the method used to allocate the costs associated with serving base and intermediate loads. Under the 3 CP / Average Energy study, the base/intermediate-related production costs are allocated using factors derived from the non-weighted monthly normalized energy usage for each customer class. These factors are simply the E10S and E10NS energy-related allocation factors with no marginal cost weighting applied. How do the results from the 3 CP/Average Energy study compare to the results from the Base Case study? The results from the 3 CP/Average Energy scenario are shown on Exhibit No. 56.The resul ts from the Base Case study are shown on Exhibit No. 45.As can be seen from comparing these two exhibits, the 3 CP/Average Energy resul ts indicate a lower revenue requirement for Residential Service, Small General Service and Irrigation Service and a higher revenue requirement for Large General Service at both the secondary and primary service levels, Dusk-to-Dawn Customer Lighting, Large Power Service, Unmetered General Service, Street Lighting Service, Traffic Control Lighting Service and DOE, Simplot and Micron special contract service TATUM DI Idaho Power Company than do the resul ts of the Base Case. Are there any similarities in the results among the four cost-of-service studies that you have performed as part of this proceeding? Although the absolute values areYes. different , the results from all four studies indicate that the Small General Service (Schedule 7), Large Power Service (Schedule 19), Irrigation Service (Schedule 24), Traffic Control Lighting Service (Schedule 42) and special contract (Micron , Simplot, and DOE) customers should have an increase in rates which is greater than the overall average increase requested by the Company.In addition , the results indicate that only the Dusk-to-Dawn Customer Lighting Service (Schedule 15) should have a decrease in rates from the current level. Exhibit No. 57 includes in summary form the results from all four cost-of-service studies. After reviewing the results of each study, do you have a preferred cost-of-service approach? Yes. The 3CP/12CP study applies my preferred approach. Why is the 3 CP/12 CP study your preferred approach to cost allocation? Of the four studies, the 3 CP /12 CP approach is the most effective in allocating production plant costs to customer classes consistent with the cost impact the class TATUM DI Idaho Power Company loads impose on the utility system. Over the last five years, Idaho Power has added three combustion turbine generation units to serve summer peak loads. Since the costs associated with these new units are driven primarily by summer loads, it is appropriate to allocate the cost of those new resources according to each class s contribution to the summer peak loads. However, production plant costs associated with serving the base and intermediate loads are driven more by the monthly peaks throughout the entire year. By separating the production plant into the two categories, the generation costs can be allocated according to the most appropriate cost driver. The 3 CP/Average Energy study also separates the peak-related production plant from all other production plant for cost allocation purposes. Why was the 3 CP/12 CP method selected over the 3CP/Average Energy method as the preferred approach? As I mentioned earlier , the only difference between the 3 CP/12 CP study and the 3 CP/Average Energy study is the method of allocating production plant costs associated with serving base and intermediate load. Under the 3CP/Average Energy method, production plant costs associated with serving base and intermediate load are allocated based on each customer class s annual energy consumption. While annual energy consumption is a primary driver of the need for base- load generation resources, resource planning and operational TATUM DI Idaho Power Company decisions related to serving intermediate loads are more capacity driven. Considering that the production plant investment being allocated serves both base and intermediate loads, it is more appropriate to allocate those costs based on 12 monthly coincident demands rather than average energy. Did you discuss all four studies internally before deciding on your recommendation? Yes. I arrived at my final recommendation after discussing the results of each of the four studies with Ms. Brilz , the Company s Pricing Director. Following that discussion I provided the class cost-of-service unit costs, detailed on Exhibit No. 54 , to Ms. Brilz for her use in determining the component charges for each service schedule. Does this conclude your testimony? Yes, it does. TATUM DI Idaho Power Company 10 . . . TA B L E 1- EL E C T R I C P L A N T I N SE R V I C E ' " 12 I N T A N G I B L E P L A N T 13 3 0 1 OR G A N I Z A T I O N 14 3 0 2 FR A N C H I S E S & C O N S E N T S 15 3 0 3 MI S C E L L A N E O U S TO T A L I N T A N G I B L E P L A N T 19 P R O D U C T I O N P L A N T 20 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 21 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 22 3 4 0 - 34 6 OT H E R P R O D U C T I O N TO T A L P R O D U C T I O N P L A N T 26 T R A N S M I S S I O N P L A N T 27 3 5 0 LA N D & L A N D R I G H T S 28 TR A N S M I S S I O N S E R V I C E 29 DI R E C T A S S I G N M E N T 30 TO T A L A C C O U N T 3 5 0 32 3 5 2 37 3 5 3 43 3 5 4 48 3 5 5 (1 9 gj ; o "U - t ~ 2 ~ ~ = a 3 ~ 6 CD ! ! ! . ~4 5 ' ;; 3 % ~ -- 0 ~ = u 6 6 01 ( " ) ( ) J ~ ST R U C T U R E S & I M P R O V E M E N T S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 2 ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - - - - - - -- - - - ' TR A N S M I S S I O N F U N C T I O N - - - -- - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T AL L O C A T O R P1 0 1 P 59 1 60 8 20 4 33 6 P1 0 1 P 61 9 79 8 51 4 34 4 44 3 74 2 70 0 69 4 P1 0 1 P 45 , 98 0 58 9 06 6 64 4 13 9 13 2 25 2 26 8 65 7 97 8 PI - 81 1 57 2 , 39 2 33 6 55 9 07 1 47 5 01 3 32 1 PI - 63 1 93 8 , 08 6 26 2 06 4 72 4 36 9 87 3 36 1 PI - 10 2 01 7 21 8 10 2 01 7 21 8 54 5 52 7 69 6 DI R E C T 16 2 , 52 6 DI R E C T 16 2 , 52 6 DI R E C T 31 2 98 9 DI R E C T 31 2 98 9 DI R E C T 21 9 82 4 10 4 DI R E C T 21 9 82 4 10 4 16 2 52 6 31 2 98 9 21 9 82 4 10 4 DI R E C T 60 0 , 30 2 DI R E C T 60 0 30 2 DI R E C T 97 2 92 8 DI R E C T 56 7 97 4 49 5 DI R E C T 13 4 22 6 11 2 DI R E C T 82 5 13 4 22 7 93 7 60 0 30 2 71 , 97 2 , 9 2 8 56 7 13 4 22 6 11 2 82 5 10 * . . TA B L E 1- EL E C T R I C P L A N T I N S E R V I C E " 12 I N T A N G I B L E P L A N T 13 3 0 1 OR G A N I Z A T I O N 14 3 0 2 FR A N C H I S E S & C O N S E N T S 15 3 0 3 MI S C E L L A N E O U S TO T A L I N T A N G I B L E P L A N T 19 P R O D U C T I O N P L A N T 20 3 1 0 - 31 6 ST E A M P R O D U C T I O N 21 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 22 3 4 0 - 34 6 OT H E R P R O D U C T I O N TO T A L P R O D U C T I O N P L A N T 26 T R A N S M I S S I O N P L A N T 27 3 5 0 LA N D & L A N D R I G H T S 28 TR A N S M I S S I O N S E R V I C E 2" DI R E C T A S S I G N M E N T 30 TO T A L A C C O U N T 3 5 0 32 3 5 2 37 3 5 3 43 3 5 4 46 3 5 5 !) ! ; O "'C - I ~ 2 ~ ~ = a 3 ~ 6 CD ! ! ! - ~4 6 ' ~ 3 r; g 5 ~ -- 0 ~ = c 6 6 :r " . 0'1 ( " ) c o ~ ST R U C T U R E S & I M P R O V E M E N T S TR A N S M I S S I O N S E R V I C E DIR E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 2 ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 AL L O C A T O R P1 0 1 P P1 0 1 P P1 0 1 P PI - PI - PI - DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T OF S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 31 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (I ) (J ) (K ) (L ) (M ) (N ) (0 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D 09 8 10 9 30 9 2, 4 7 3 67 6 31 6 11 3 20 2 25 2 43 1 4,4 5 6 59 5 , 41 5 55 7 65 5 53 0 90 6 02 0 02 0 35 6 26 8 78 4 21 3 59 2 67 6 24 2 08 8 53 9 83 8 (P ).. . . . . . . LI N E T R A N S PR I C U S T 38 4 13 7 , 4 7 9 30 6 56 8 (Q ) (R ) LIN E T R A N S PR I D I R E C T LIN E T R A N S SE C D M D 24 7 60 4 19 7 58 0 61 9 93 7 53 9 09 0 64 2 10 . . . TA B L E 1- EL E C T R I C P L A N T I N SE R V I C E ' " 12 I N T A N G I B L E P L A N T 13 3 0 1 OR G A N I Z A T I O N 14 3 0 2 FR A N C H I S E S & C O N S E N T S 15 3 0 3 MI S C E L L A N E O U S TO T A L I N T A N G I B L E P L A N T 19 P R O D U C T I O N P L A N T 20 3 1 0 - 3 1 6 ST E A M P R O D U C T I O N 21 3 3 0 - 3 3 6 HY D R A U L I C P R O D U C T I O N 22 3 4 0 - 34 6 OT H E R P R O D U C T I O N TO T A L P R O D U C T I O N P L A N T 26 T R A N S M I S S I O N P L A N T 27 3 5 0 LA N D & L A N D R I G H T S 28 TR A N S M I S S I O N S E R V I C E 29 DI R E C T A S S I G N M E N T 30 TO T A L A C C O U N T 3 5 0 32 3 5 2 37 3 5 3 43 3 5 4 48 3 5 5 (1 9 ffi ; o lJ - I ! = 5 2 ~ ~ = e 3 ~ 6 (1 ) ! ! ! . g 4 t Y ~ 3 r n 5 ~ -- 0 ~ = c ; 5 6 :,. . 01 ( ) ( ) ) ~ ST R U C T U R E S & I M P R O V E M E N T S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 2 ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 AL L O C A T O R P1 0 1 P P1 0 1 P P1 0 1 P PI - PI - PI - DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) (T ) (U ) (V ) (W ) . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N . . . . . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S ST R E E T SE C C U S T DE M A N D CU S T O M E R LI G H T S (X ) 1, 4 8 7 53 2 , 4 1 9 18 7 25 4 51 7 18 5 23 8 41 3 06 7 89 2 31 9 19 7 71 1 78 4 92 7 33 1 92 5 74 0 16 7 91 1 32 6 18 6 72 7 37 1 98 8 72 2 (Y ) .. . . . . IN S T A L L A T I O N CU S T P R E M 60 3 79 3 10 . . . TA B L E 1- EL E C T R I C P L A N T I N SE R V I C E ' " 12 I N T A N G I B L E P L A N T 13 3 0 1 OR G A N I Z A T I O N 14 3 0 2 FR A N C H I S E S & C O N S E N T S 15 3 0 3 MI S C E L L A N E O U S TO T A L I N T A N G I B L E P L A N T 19 P R O D U C T I O N P L A N T 20 3 1 0 - 31 6 ST E A M P R O D U C T I O N 21 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 22 3 4 0 - 34 6 OT H E R P R O D U C T I O N TO T A L P R O D U C T I O N P L A N T 26 T R A N S M I S S I O N P L A N T 27 3 5 0 LA N D & L A N D R I G H T S 28 TR A N S M I S S I O N S E R V I C E 29 DI R E C T A S S I G N M E N T 30 TO T A L A C C O U N T 3 5 0 32 3 5 2 37 3 5 3 43 3 5 4 46 3 5 5 (1 9 31 ; 0 "' C - I ~ 2 ~ ~ = e 3 ~ 6 CD ~ ~ 4 C ' ~ 3 r n 5 ~ .. . , , - 0 ~= U 6 6 01 0 C O ~ ST R U C T U R E S & I M P R O V E M E N T S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 2 ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 AL L O C A T O R P1 0 1 P P1 0 1 P P1 0 1 P PI - PI - PI - DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G (A ) OT H E R 10 .. . TA B L E 1. EL E C T R I C PL A N T I N SE R V I C E ' " 12 I N T A N G I B L E P L A N T 13 3 0 1 OR G A N I Z A T I O N 14 3 0 2 FR A N C H I S E S & C O N S E N T S 15 3 0 3 MI S C E L L A N E O U S TO T A L I N T A N G I B L E P L A N T 19 P R O D U C T I O N P L A N T 20 3 1 0 - 3 1 6 ST E A M P R O D U C T I O N 21 3 3 0 - 3 3 6 HY D R A U L I C P R O D U C T I O N 22 3 4 0 - 34 6 OT H E R P R O D U C T I O N TO T A L P R O D U C T I O N P L A N T 26 T R A N S M I S S I O N P L A N T 27 3 5 0 LA N D & L A N D R I G H T S 28 TR A N S M I S S I O N S E R V I C E 29 DI R E C T A S S I G N M E N T 30 TO T A L A C C O U N T 3 5 0 32 3 5 2 37 3 5 3 43 3 5 4 46 3 5 5 (1 9 "' t J - I ~ 2 ~ ~ l! j 3 ~ 6 CD ! ! ! . ~4 5 ' ~ 3 r; g 5 ~ :: : - - ~ 6 (; ) "'t J O - l ' o - 01 ( ) ( ) ) ~ ST R U C T U R E S & I M P R O V E M E N T S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 2 ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 AL L O C A T O R P1 0 1 P P1 0 1 P P1 0 1 P PI - PI - PI - DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) - - - - - - - - - MI S C E L L A N E O U S - - - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 59 3 5 9 57 . . . T A B L E 1 - EL E C T R I C P L A N T I N S E R V I C E " RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T 66 D I S T R I B U T I O N P L A N T 67 3 6 0 LA N D & L A N D R I G H T S 66 DIS T R I B U T I O N F U N C T I O N 69 LE S S C I A C 70 TO T A L A C C O U N T 3 6 0 72 3 6 1 T7 36 2 63 3 6 4 84 3 6 5 85 3 6 6 86 3 6 7 87 3 6 8 88 3 6 9 69 3 7 0 90 3 7 1 91 3 7 3 It) -o - l g, ' - X (C - I - 0 : : r It ) g , ( ) c ; : me : m; : : ; : 03 ' z :: : . . . ~ 9 ~ - 0 6 . / 0 0 01 ( ) C ) ) ~ ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T 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 LI N E T R A N S F O R M E R S SE R V I C E S ME T E R S 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 ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T (A ) AL L O C A T O R DI R E C T DI R E C T D3 6 0 DI R E C T D3 6 1 DI R E C T D3 6 2 DI R E C T D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 DI R E C T DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - -- - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - -- - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 26 1 03 3 26 1 03 3 57 4 36 3 38 6 26 1 03 3 83 6 , 4 3 6 (8 9 66 7 ) 74 6 76 9 64 0 65 4 44 6 84 0 ) 20 , 19 3 81 4 16 0 26 0 68 5 (1 7 69 9 82 4 ) 14 2 , 56 0 86 1 18 2 , 4 5 6 99 8 53 3 68 3 56 3 26 9 16 1 91 7 82 1 30 0 80 4 , 06 0 54 0 , 35 6 51 5 84 4 2, 4 2 1 61 8 87 8 26 8 05 8 13 3 36 1 59 3 5 9 57 . . . TA B L E 1 - E L E C T R I C P L A N T I N SE R V I C E ' . . RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T 66 D I S T R I B U T I O N P L A N T 67 3 6 0 LA N D & L A N D R I G H T S 66 DI S T R I B U T I O N F U N C T I O N 69 LE S S C I A C 70 TO T A L A C C O U N T 3 6 0 72 3 6 1 77 3 6 2 83 3 6 4 84 3 6 5 85 3 6 6 66 3 6 7 67 3 6 8 88 3 6 9 89 3 7 0 90 3 7 1 91 3 7 3 "'C - i ~ m OJ ' - ca J 0 ; 1 ~ :! . , 0 - -. J c : m ~ 03 ' :: : : . . ~ ~ "'C 6 - 1 ' - O1 ( ) C / J ~ ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T 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 LIN E T R A N S F O R M E R S SE R V I C E S ME T E R S 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 ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T AL L O C A T O R DI R E C T DI R E C T D3 6 0 DI R E C T D3 6 1 DI R E C T D3 6 2 DI R E C T D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S LIN E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T LI N E T R A N S SE C D M D (R ) 83 6 38 2 (8 9 66 7 ) 28 1 34 5 35 9 30 9 44 6 64 0 ) 14 6 05 0 75 9 20 9 , 92 6 (1 7 69 9 , 82 4 ) 10 6 62 7 69 2 74 3 77 0 64 3 30 4 59 8 95 5 55 2 76 0 81 6 86 0 5, 4 7 6 33 2 77 1 30 9 16 5 95 9 23 6 28 9 61 6 69 7 84 7 09 1 57 2 87 0 33 7 24 3 75 1 58 4 14 5 50 9 19 9 59 3 5 9 57 ' " T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E . " RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T 66 D I S T R I B U T I O N P L A N T 67 3 6 0 LA N D & L A N D R I G H T S 68 DI S T R I B U T I O N F U N C T I O N 69 LE S S C I A C 70 TO T A L A C C O U N T 3 6 0 72 3 6 1 77 3 6 2 83 3 6 4 84 3 6 5 85 3 6 6 86 3 6 7 87 3 6 8 88 3 6 9 69 3 7 0 90 3 7 1 91 3 7 3 (') /J I (1 ) "l J - I Q) ' - X CO - I " l J : : : r (1 ) Q ) ( ' ) 5 ' () ) 2 " m : = ; : 03 ' z -- 0 ~= C 6 ~ (J 1 ( ' ) ( ) ) ~ ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T 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 LI N E T R A N S F O R M E R S SE R V I C E S ME T E R S 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 ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T AL L O C A T O R DI R E C T DI R E C T D3 6 0 DI R E C T D3 6 1 DI R E C T 03 6 2 DI R E C T D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) (T ) (U ) (V ) (W ) . . . . . . . . . . . . .. , DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R 99 9 73 2 76 1 30 8 16 , 4 7 2 , 4 2 0 39 1 75 8 11 0 85 5 97 5 , 4 5 6 35 4 51 6 30 8 70 9 63 3 16 3 54 0 35 6 51 5 84 4 ST R E E T LI G H T S 87 8 26 8 (X ) (Y ) IN S T A L L A T I O N CU S T P R E M 2, 4 2 1 61 8 59 3 5 9 57 " . T A B L E 1 - E L E C T R I C P L A N T IN S E R V I C E ' " RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T 66 D I S T R I B U T I O N P L A N T 67 3 6 0 LA N D & L A N D R I G H T S 68 DI S T R I B U T I O N F U N C T I O N 69 LE S S C I A C 70 TO T A L A C C O U N T 3 6 0 72 3 6 1 77 3 6 2 83 3 6 4 84 3 6 5 65 3 6 6 66 3 6 7 67 3 6 8 86 3 6 9 89 3 7 0 90 3 7 1 91 3 7 3 "'C - 1 9 m m' - x (C - I " ' C : : T CD m O O ' co 2 " m ; : + 03 ' z :: : - - ~ 9 "'C 6 - " , 0' 1 O C D ~ ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T 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 LI N E T R A N S F O R M E R S SE R V I C E S ME T E R S 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 ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T AL L O C A T O R DI R E C T DI R E C T D3 6 0 DI R E C T D3 6 1 DI R E C T D3 6 2 DI R E C T D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - " " " ' CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R 59 3 5 9 57 . . . T A B L E 1 . E L E C T R I C PL A N T I N S E R V I C E " RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T 66 D I S T R I B U T I O N P L A N T 67 3 6 0 LA N D & L A N D R I G H T S 66 DI S T R I B U T I O N F U N C T I O N 69 LE S S C I A C 70 TO T A L A C C O U N T 3 6 0 72 3 6 1 77 3 6 2 63 3 6 4 64 3 6 5 65 3 6 6 66 3 6 7 67 3 6 8 66 3 6 9 69 3 7 0 90 3 7 1 91 3 7 3 ;; ? - t != ' (Q ' - X CD m t ~ 2 : C; c m g ; 03 ' z .. . . , - 0 =a t : : ; . (J 1 ( ) O J ~ ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T 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 LIN E T R A N S F O R M E R S SE R V I C E S ME T E R S 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 ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T AL L O C A T O R DI R E C T DI R E C T D3 6 0 DI R E C T D3 6 1 DI R E C T 03 6 2 DI R E C T D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - - - - MI S C E L L A N E O U S -- - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 94 . . . T A B L E 1 - EL E C T R I C P L A N T I N S E R V I C E ' . . 96 G E N E R A L P L A N T 97 3 8 9 LA N D & L A N D R I G H T S 96 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S 99 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T 10 0 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T 10 1 3 9 3 ST O R E S E Q U I P M E N T 10 2 3 9 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 10 3 3 9 5 LA B O R A T O R Y E Q U I P M E N T 10 4 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T 10 5 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T 10 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T 10 7 10 8 10 9 TO T A L G E N E R A L P L A N T 11 0 T O 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 11 1 (')C/ I (1 ) ;; ? - j (c . - X (1 ) o; t ~ = : S!: ~c m - 03 ' z :: - - ~ C J "U b -" ' - O'1 ( ' ) o o ~ (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - - - - - - - - - - - ' T R A N S M I S S I O N F U N C T I O N - - - - - - - - - - -- - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T AL L O C A T O R PT D 71 1 , 4 3 3 56 4 01 3 09 1 88 4 PT D 86 5 26 3 10 6 , 4 5 0 80 4 76 3 PT D 44 8 72 0 54 1 94 4 09 4 65 4 P- P T D 48 , 92 2 09 9 10 , 7 1 0 63 6 91 5 70 7 PT D 86 7 16 5 18 9 85 1 22 8 93 6 PT D 06 5 76 1 89 0 12 7 07 3 38 4 PT D 34 6 37 7 04 6 , 22 5 46 7 , 4 9 6 PT D 75 4 52 1 1,4 7 8 78 4 78 3 23 1 PT D 21 0 83 4 73 8 , 4 0 3 91 9 80 6 PT D 14 7 64 9 90 8 05 5 09 5 00 2 20 6 33 9 82 2 3,4 5 1 02 2 24 3 76 0 40 9 09 7 91 6 95 9 62 4 10 1 88 5 74 4 19 1 18 2 , 61 1 78 0 19 0 15 5 , 63 3 72 9 69 4 67 7 42 1 21 2 25 3 70 4 13 4 74 4 39 0 62 3 35 5 69 4 68 1 94 . . . T A B L E 1 . E L E C T R I C PL A N T I N S E R V I C E ' . . 96 G E N E R A L P L A N T 97 3 8 9 LA N D & L A N D R I G H T S 96 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S 99 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T 10 0 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T 10 1 3 9 3 ST O R E S E Q U I P M E N T 10 2 3 9 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 10 3 3 9 5 LA B O R A T O R Y E Q U I P M E N T 10 4 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T 10 5 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T 10 6 3 9 8 MIS C E L L A N E O U S E Q U I P M E N T 10 7 10 6 10 9 TO T A L G E N E R A L P L A N T 11 0 T O 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 11 1 II ) ~- I (; ) CO ' - X CD o ; I ~ = . -, ,"' I : m - e 3 ' z :: ~ ~ (; ) -, , "U 6 ~ 0' 1 ( ) CD - " AL L O C A T O R PT D PT D PT D PT O PT D PT D PT O PT D PT D PT D (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T OF S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 31 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N . . . . . . . . . . . . . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S LI N E T R A N S L I N E TR A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D (I )63 0 05 5 29 5 90 6 14 9 51 4 59 2 40 3 13 7 49 9 08 4 32 4 53 2 , 49 5 22 0 64 7 32 8 65 8 63 1 95 4 63 0 , 4 3 9 27 8 09 0 70 2 85 2 39 9 14 2 25 7 24 2 72 1 94 9 85 3 28 1 18 9 12 2 66 5 , 40 0 51 3 65 3 16 0 02 3 40 4 44 7 22 9 68 2 14 8 02 7 56 6 31 2 63 1 92 4 26 8 58 0 78 5 , 24 9 14 9 60 3 22 7 25 6 57 4 37 3 32 6 18 1 21 0 21 9 22 4 38 6 65 2 76 1 09 5 10 3 02 8 18 1 78 2 72 6 42 8 21 8 73 1 22 , 32 1 31 4 58 0 17 8 , 64 7 88 7 73 4 10 8 17 , 4 7 1 18 4 86 2 50 2 81 9 31 1 72 3 15 7 41 0 , 67 3 43 , 4 1 6 10 9 73 2 31 6 16 2 42 4 96 0 36 3 38 2 08 2 52 2 61 7 29 6 78 9 37 6 30 2 03 5 02 4 30 7 11 4 1, 4 1 0 09 7 14 3 89 6 02 8 01 0 15 1 , 68 6 12 1 75 6 30 7 73 0 17 4 75 7 11 2 62 8 19 1 75 2 22 3 13 6 22 , 77 0 32 0 91 6 18 2 24 5 26 7 69 6 65 4 82 3 18 8 , 58 5 18 6 85 5 29 5 06 8 03 4 (2 2 23 6 33 1 ) 26 8 73 6 , 37 4 15 2 , 61 2 59 7 13 4 18 1 77 8 01 9 15 7 , 4 1 4 92 4 66 1 15 7 92 1 84 0 94 . . . T A B L E 1 - EL E C T R I C P L A N T I N S E R V I C E ' . . 96 G E N E R A L P L A N T 97 3 8 9 LA N D & L A N D R I G H T S 98 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S 99 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T 10 0 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T 10 1 3 9 3 ST O R E S E Q U I P M E N T 10 2 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T 10 3 3 9 5 LA B O R A T O R Y E Q U I P M E N T 10 4 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T 10 5 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T 10 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T 10 7 10 8 10 9 TO T A L G E N E R A L P L A N T 11 0 T O 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 11 1 !I I II I ;; ? - i != l m (c . - X CD i i i ' ~ 2 : ~ - , (.. ) c : m ; : : ; : 03 ' Z :: - - ~ ! = I "'C 6 - 1 ' - 01 ( ) C ) ) ~ AL L O C A T O R PT D PT D PT D PT D PT D PT D PT D PT D PT D PT D (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 31 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R ST R E E T LI G H T S IN S T A L L A T I O N CU S T P R E M (X ) (Y ) .. . . . . 30 2 39 8 18 5 26 4 10 5 21 0 18 1 29 4 18 8 52 4 19 3 86 2 54 5 76 7 94 7 01 4 53 7 79 9 92 6 72 0 96 3 67 4 54 8 30 0 88 9 , 4 9 2 54 4 94 7 30 9 47 0 53 3 27 0 55 4 53 4 74 7 06 7 26 3 20 6 77 3 90 3 43 9 , 4 9 2 75 7 31 9 78 7 51 8 28 7 01 9 39 1 71 8 79 0 13 , 4 2 4 95 9 05 1 65 6 10 4 98 1 31 7 52 5 93 8 44 8 92 7 07 7 24 1 33 1 14 7 85 1 96 3 14 4 68 3 15 0 , 4 5 2 32 6 07 2 17 4 40 7 10 6 85 0 67 9 10 4 56 1 10 8 73 0 18 6 11 1 67 6 78 4 41 4 63 2 23 5 46 5 40 5 74 6 42 1 92 6 76 4 83 4 10 7 09 5 61 2 26 0 20 6 76 6 02 6 13 9 68 2 17 4 94 3 79 5 20 2 01 1 76 6 39 0 91 0 39 6 20 9 . 10 3 62 8 19 4 94 . . . TA B L E 1 - E L E C T R I C P L A N T IN SE R V I C E ' " 96 G E N E R A L P L A N T 97 3 8 9 LA N D & L A N D R I G H T S 98 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S 99 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T 10 0 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T 10 1 3 9 3 ST O R E S E Q U I P M E N T 10 2 3 9 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 10 3 3 9 5 LA B O R A T O R Y E Q U I P M E N T 10 4 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T 10 5 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T 10 6 3 9 8 MIS C E L L A N E O U S E Q U I P M E N T 10 7 10 6 10 9 TO T A L G E N E R A L P L A N T 11 0 T O 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 11 1 (J ) cl I - f (Q . - X CD g; t ~ ~ ~e - m g 03 ' z -- 0 ~= C 6 ~ 01 ( ) O J . . . . . AL L O C A T O R L P - PT D L P - PT D L P - PT D L P - PT D L P - PT D L P - PT D L P - PT D L P - PT D L P - PT D L P - PT D (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - " " " ' CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 94 . . . T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E . " 96 G E N E R A L P L A N T 97 3 8 9 LA N D & L A N D R I G H T S PT D 98 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S PT D 99 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T PT D 10 0 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T PT D 10 1 3 9 3 ST O R E S E Q U I P M E N T PT D 10 2 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T PT D 10 3 3 9 5 LA B O R A T O R Y E Q U I P M E N T PT D 10 4 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T PT D 10 5 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T PT D 10 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T PT D 10 7 10 6 TO T A L G E N E R A L P L A N T 10 9 11 0 T O 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 11 1 (J ) ;; ? - I (Q . - X (J ) 0 ; 1 ~ :! .S! : 01 C : 03 ' z :: - - ~ 9 "'C 6 -I' - O1 ( ) a o ~ (A ) AL L O C A T O R 11 2 '" TA B L E 2- 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 ' " 11 3 11 4 P R O D U C T I O N P L A N T 11 5 3 1 0 - 31 6 ST E A M P R O D U C T I O N 11 6 3 3 0 - 3 3 6 HY D R A U L I C P R O D U C T I O N 11 7 3 4 0 - 34 6 OT H E R P R O D U C T I O N 11 6 TO T A L P R O D U C T I O N P L A N T 11 9 12 0 T R A N S M I S S I O N P L A N T 12 1 3 5 0 LA N D & L A N D R I G H T S 12 2 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 12 3 3 5 3 ST A T I O N E Q U I P M E N T 12 4 3 5 4 TO W E R S & F I X T U R E S 12 5 3 5 5 PO L E S & F I X T U R E S 12 6 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 12 7 3 5 9 RO A D S & T R A I L S 12 6 TO T A L T R A N S M I S S I O N P L A N T 12 9 13 0 D I S T R I B U T I O N P L A N T 13 1 3 6 0 LA N D & L A N D R I G H T S 13 2 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 13 3 3 6 2 ST A T I O N E Q U I P M E N T 13 4 3 6 4 PO L E S , T O W E R S & F I X T U R E S 13 5 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 13 6 3 6 6 UN D E R G R O U N D C O N D U I T 13 7 3 6 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 6 3 6 8 LI N E T R A N S F O R M E R S 13 9 3 6 9 SE R V I C E S 14 0 3 7 0 ME T E R S 14 1 3 7 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 14 2 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 14 3 TO T A L D I S T R I B U T I O N P L A N T 14 4 (\ ) cl I - t (c . - X (\ ) i i i ' ~ : ! . o; e - m g ; 03 ' z -. - 0 -- J . "' C 6 - " " 01 0 ( ) ) ~ L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - - - - - - - - - -- . TR A N S M I S S I O N F U N C T I O N - - - -- - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 49 6 51 9 96 3 27 4 97 1 02 4 70 1 59 0 77 5 19 2 , 57 8 20 5 90 6 82 9 11 4 03 0 , 4 8 4 70 1 59 0 29 0 61 3 13 5 16 0 94 0 54 0 94 5 68 4 03 5 54 4 44 3 99 9 12 7 73 8 24 7 02 3 57 9 13 5 20 1 06 0 18 9 58 0 18 1 94 5 68 4 03 5 54 4 44 3 99 9 12 7 73 8 24 6 21 2 57 8 61 0 20 1 06 0 81 1 52 5 55 6 44 0 52 3 06 9 89 2 , 52 8 52 7 35 0 06 3 84 1 56 , 14 2 21 7 12 5 34 7 73 5 30 , 32 3 98 7 91 0 58 7 38 6 27 4 70 2 15 5 39 5 37 6 18 3 AL L O C A T O R 11 2 '" TA B L E 2- 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 ' " 11 3 11 4 P R O D U C T I O N P L A N T 11 5 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 11 6 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 11 7 3 4 0 - 34 6 OT H E R P R O D U C T I O N 11 6 TO T A L P R O D U C T I O N P L A N T 11 9 12 0 T R A N S M I S S I O N P L A N T 12 1 3 5 0 LA N D & L A N D R I G H T S 12 2 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 12 3 3 5 3 ST A T I O N E Q U I P M E N T 12 4 3 5 4 TO W E R S & F I X T U R E S 12 5 3 5 5 PO L E S & F I X T U R E S 12 6 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 12 7 3 5 9 RO A D S & T R A I L S 12 6 TO T A L T R A N S M I S S I O N P L A N T 12 9 13 0 D I S T R I B U T I O N P L A N T 13 1 3 6 0 LA N D & L A N D R I G H T S 13 2 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 13 3 3 6 2 ST A T I O N E Q U I P M E N T 13 4 3 6 4 PO L E S , T O W E R S & F I X T U R E S 13 5 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 13 6 3 6 6 UN D E R G R O U N D C O N D U I T 13 7 3 6 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 8 3 6 8 LI N E T R A N S F O R M E R S 13 9 3 6 9 SE R V I C E S 14 0 3 7 0 ME T E R S 14 1 3 7 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 14 2 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 14 3 TO T A L D I S T R I B U T I O N P L A N T 14 4 (') II ) ;; ? - t (Q ' - X CD a ; I ~ : ! . ~ - , .. . . , c : m ; : : ; : 03 ' z -- 0 'U b : " " O' 1 ( ' ) c o ~ L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T OF S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 31 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D (I ) 55 6 36 6 52 2 66 7 40 2 49 , 61 1 11 1 53 3 58 3 00 6 40 1 27 , 94 6 30 0 17 3 63 5 52 5 , 03 0 13 9 , 4 1 4 87 0 , 4 1 4 54 2 , 4 9 1 45 1 54 1 54 4 , 4 3 4 3,4 1 4 30 9 65 6 95 0 (P ) (Q ) (R ) .. . . . . . . . . . . . . . . LIN E T R A N S PR I D I R E C T LI N E T R A N S SE C D M D LI N E T R A N S PR I C U S T 89 1 , 4 2 0 73 0 , 4 0 8 63 4 98 1 AL L O C A T O R 11 2 '" TA B L E 2- 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 ' " 11 3 11 4 P R O D U C T I O N P L A N T 11 5 3 1 0 - 31 6 ST E A M P R O D U C T I O N 11 6 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 11 7 3 4 0 - 34 6 OT H E R P R O D U C T I O N 11 8 TO T A L P R O D U C T I O N P L A N T 11 9 12 0 T R A N S M I S S I O N P L A N T 12 1 3 5 0 LA N D & L A N D R I G H T S 12 2 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 12 3 3 5 3 ST A T I O N E Q U I P M E N T 12 4 3 5 4 TO W E R S & F I X T U R E S 12 5 3 5 5 PO L E S & F I X T U R E S 12 6 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 12 7 3 5 9 RO A D S & T R A I L S 12 6 TO T A L T R A N S M I S S I O N P L A N T 12 9 13 0 D I S T R I B U T I O N P L A N T 13 1 3 6 0 LA N D & L A N D R I G H T S 13 2 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 13 3 3 6 2 ST A T I O N E Q U I P M E N T 13 4 3 6 4 P O L E S , T O W E R S & F I X T U R E S 13 5 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 13 6 3 6 6 UN D E R G R O U N D C O N D U I T 13 7 3 6 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 6 3 6 8 LIN E T R A N S F O R M E R S 13 9 3 6 9 SE R V I C E S 14 0 3 7 0 ME T E R S 14 1 3 7 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 14 2 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 14 3 TO T A L D I S T R I B U T I O N P L A N T 14 4 (I ) ;; ? - i 9 m Ie ' - X (I ) a ; I ~ : : ! . !! . OJ c m - e 3 ' z .. . . , - 0 ~ = 0 b: r . . O1 ( ) O J ~ L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R 18 7 34 3 19 9 96 8 42 7 27 7 68 3 56 0 37 7 94 9 81 7 22 9 94 6 31 5 22 7 63 4 34 , 4 3 3 97 6 32 3 98 7 91 0 58 7 (X ) (Y ) .. . . . .. . . . . . ST R E E T IN S T A L L A T I O N LI G H T S CU S T P R E M 38 6 27 4 70 2 15 5 AL L O C A T O R 11 2 ' " TA B L E 2 - 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 ' " 11 3 11 4 P R O D U C T I O N P L A N T 11 5 3 1 0 - 3 1 6 ST E A M P R O D U C T I O N 11 6 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 11 7 3 4 0 - 34 6 OT H E R P R O D U C T I O N 11 6 TO T A L P R O D U C T I O N P L A N T 11 9 12 0 T R A N S M I S S I O N P L A N T 12 1 3 5 0 LA N D & L A N D R I G H T S 12 2 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 12 3 3 5 3 ST A T I O N E Q U I P M E N T 12 4 3 5 4 TO W E R S & F I X T U R E S 12 5 3 5 5 PO L E S & F I X T U R E S 12 6 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 12 7 3 5 9 RO A D S & T R A I L S 12 6 TO T A L T R A N S M I S S I O N P L A N T 12 9 13 0 D I S T R I B U T I O N P L A N T 13 1 3 6 0 LA N D & L A N D R I G H T S 13 2 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 13 3 3 6 2 ST A T I O N E Q U I P M E N T 13 4 3 6 4 P O L E S , T O W E R S & F I X T U R E S 13 6 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 13 6 3 6 6 UN D E R G R O U N D C O N D U I T 13 7 3 6 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 6 3 6 8 LIN E T R A N S F O R M E R S 13 9 3 6 9 SE R V I C E S 14 0 37 0 ME T E R S 14 1 3 7 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 14 2 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 14 3 TO T A L D I S T R I B U T I O N P L A N T 14 4 (')(1 ) ;; ? - I ~ m (Q ' - X (1 ) g ; I ~ :! . ~ - , ", e m ; : : ; : 03 ' z :: : . . . ~ ~ ~ - c b . . . . 01 ( ' ) O J ~ L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . H H H C U S T O M E R I N F O R M A T I O N FU N C T I O N ' H H H ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G (A ) OT H E R AL L O C A T O R 11 2 '" TA B L E 2- 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 ' " 11 3 11 4 P R O D U C T I O N P L A N T 11 5 3 1 0 - 31 6 ST E A M P R O D U C T I O N 11 6 3 3 0 - 3 3 6 HY D R A U L I C P R O D U C T I O N 11 7 3 4 0 - 34 6 OT H E R P R O D U C T I O N 11 6 TO T A L P R O D U C T I O N P L A N T 11 9 12 0 T R A N S M I S S I O N P L A N T 12 1 3 5 0 LA N D & L A N D R I G H T S 12 2 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 12 3 3 5 3 ST A T I O N E Q U I P M E N T 12 4 3 5 4 TO W E R S & F I X T U R E S 12 5 3 5 5 PO L E S & F I X T U R E S 12 6 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 12 7 3 5 9 RO A D S & T R A I L S 12 6 TO T A L T R A N S M I S S I O N P L A N T 12 9 13 0 D I S T R I B U T I O N P L A N T 13 1 3 6 0 LA N D & L A N D R I G H T S 13 2 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 13 3 3 6 2 ST A T I O N E Q U I P M E N T 13 4 3 6 4 PO L E S , T O W E R S & F I X T U R E S 13 5 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 13 6 3 6 6 UN D E R G R O U N D C O N D U I T 13 7 3 6 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 8 3 6 8 LIN E T R A N S F O R M E R S 13 9 3 6 9 SE R V I C E S 14 0 3 7 0 ME T E R S 14 1 3 7 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 14 2 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 14 3 TO T A L D I S T R I B U T I O N P L A N T 14 4 (')III ;; ? - 1 9 m (Q ' - x CD g ; I =- - N_ , !! , oe m - 03 ' z -- 0 -. J . ~ l J o "'" O1 ( ' ) C O ~ L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) - - - - - - - - - MI S C E L L A N E O U S - - - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R (A ) AL L O C A T O R 14 5 . . . TA B L E 2 - 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 ' " 14 6 14 7 G E N E R A L P L A N T 14 6 3 8 9 LA N D & L A N D R I G H T S L 9 7 14 9 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 13 3 95 7 53 2 , 24 7 25 9 , 4 5 5 89 5 60 8 15 0 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 87 4 35 5 3, 4 7 5 , 4 1 2 19 0 91 8 84 9 01 6 15 1 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 44 0 73 6 81 8 34 3 60 4 , 4 5 1 13 0 13 9 15 2 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 42 2 85 8 57 7 11 1 63 7 89 2 15 3 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 82 0 75 5 39 8 62 2 48 0 68 9 32 6 77 6 15 4 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 33 3 97 7 94 6 84 8 14 4 19 4 77 7 83 1 15 5 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 59 2 33 2 34 8 61 3 42 0 38 5 28 5 78 0 15 6 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 69 9 27 0 34 2 , 4 1 8 82 4 66 7 92 0 , 22 9 15 7 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 11 9 26 9 24 5 04 4 29 5 , 4 9 3 20 0 87 8 15 6 TO T A L G E N E R A L P L A N T 43 7 50 9 15 9 16 0 A M O R T I Z A T I O N O F D I S A L L O W E D C O S T S P1 0 1 P 50 4 07 1 64 2 88 5 98 1 11 7 34 6 77 7 16 1 16 2 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 1,4 3 7 09 0 52 2 34 0 , 4 8 3 91 3 47 1 86 6 68 1 20 3 38 7 77 2 1,4 1 7 16 3 16 4 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 16 5 IN T A N G I B L E P L A N T P1 0 1 P 63 3 10 3 02 0 , 17 6 67 1 34 3 57 4 64 6 16 6 HY D R A U L I C P R O D U C T I O N L 2 1 16 7 16 8 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 63 3 10 3 02 0 , 17 6 67 1 34 3 57 4 64 8 16 9 17 0 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 17 1 & 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 1,4 7 3 72 3 62 5 34 8 50 4 08 9 48 1 53 8 02 4 20 9 96 2 , 4 2 0 45 6 17 2 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - -- - n - - n - . TR A N S M I S S I O N F U N C T I O N - -- n n - - _ n - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T (1 ) ~- I (; ) IC ' - x (1 ) o; i ~ = - "' - , ~c m: : + 03 ' z :: : . . . ~ (;) ~ - 0 6 , 1 ) . O1 ( ) O O ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T OF S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (I) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) .. . . . . . . . . . . .. . . . . . ... . . ... . DI S T R I B U T I O N FU N C T I O N ' .. . . . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LIN E T R A N S LI N E T R A N S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 14 5 ' " TA B L E 2 - 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 ' " 14 6 14 7 G E N E R A L P L A N T 14 6 3 8 9 LA N D & L A N D R I G H T S L 9 7 14 9 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 86 7 97 9 57 5 24 8 33 2 70 8 91 5 94 6 18 9 42 2 10 7 57 1 32 8 73 3 57 7 15 0 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 85 4 01 3 87 , 14 9 22 8 24 6 69 7 50 8 73 , 74 0 18 6 37 4 10 5 84 0 21 2 72 1 77 4 15 1 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 93 8 28 1 74 9 34 9 44 2 76 6 33 4 01 7 20 4 76 4 11 6 . 2 8 3 94 3 79 2 99 4 15 2 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 22 , 74 9 32 1 32 , 71 8 58 0 96 4 96 5 81 9 81 7 22 6 15 3 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 95 3 99 6 14 0 87 7 00 3 8, 4 5 8 37 7 14 0 82 4 78 6 15 4 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 23 3 16 0 79 3 33 5 33 3 19 0 , 4 3 2 13 2 88 3 89 6 62 3 19 7 05 7 15 5 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 66 5 74 2 12 3 20 3 96 6 39 7 69 5 61 7 84 2 72 , 4 0 0 15 6 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 57 5 60 2 73 9 82 7 83 4 47 0 11 9 70 1 12 5 61 5 33 6 97 5 48 6 , 4 7 4 15 7 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 21 5 14 5 60 1 18 0 19 9 14 1 7,4 6 3 81 0 89 1 15 6 TO T A L G E N E R A L P L A N T 15 9 16 0 A M O R T I Z A T I O N O F D I S A L L O W E D C O S T S P1 0 1 P 40 3 70 6 19 7 58 0 61 2 32 9 , 72 4 85 8 10 2 03 2 24 5 34 1 19 5 16 1 16 2 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 21 8 35 6 42 2 88 3 10 4 05 0 59 4 08 9 25 2 31 0 18 8 56 0 28 8 9,4 0 4 , 4 1 6 06 1 02 7 13 3 35 5 16 3 16 4 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 16 5 IN T A N G I B L E P L A N T P1 0 1 P 97 0 79 7 20 1 11 4 83 4 41 2 60 9 63 3 17 0 17 0 43 0 , Q 9 3 24 4 24 6 15 7 , 4 1 3 66 5 63 1 16 6 HY D R A U L I C P R O D U C T I O N L 2 1 16 7 16 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 97 0 79 7 20 1 11 4 83 4 41 2 60 9 63 3 17 0 17 0 43 0 09 3 24 4 , 24 6 15 7 , 4 1 3 66 5 63 1 16 9 17 0 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 17 1 & 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 18 9 15 4 62 3 99 7 10 6 88 5 00 7 69 8 88 6 5,4 8 0 35 8 99 0 38 1 64 8 66 1 21 8 44 1 79 8 98 6 17 2 (J ) (\ ) ;; ? - i != ' (c . - X (\ ) o ; t ~ ~ ~c m g ; 03 ' z -- 0 ~= C b ~ O1 ( ) C X I ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (S ) (T ) (U ) (V ) (W ) (X ) (Y ) .. . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . . .. . . . . . . AL L O C A T O R LIN E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 14 5 ' " TA B L E 2- 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 ' " 14 6 14 7 G E N E R A L P L A N T 14 6 3 8 9 LA N D & L A N D R I G H T S L 9 7 14 9 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 41 6 59 1 25 5 22 5 14 4 93 9 24 9 75 5 25 9 , 71 5 55 2 20 8 15 0 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 40 9 88 8 25 1 11 8 14 2 60 7 24 5 73 7 25 5 53 6 23 7 01 2 15 1 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 45 0 33 3 27 5 89 7 15 6 67 9 26 9 98 4 28 0 75 0 13 6 19 7 15 2 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 91 9 68 9 79 9 54 6 80 7 51 2 32 0 15 3 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 47 , 01 3 80 3 35 7 18 5 30 9 20 6 37 8 15 4 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 11 1 90 7 56 0 93 4 09 0 76 6 25 2 27 9 15 5 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 11 5 18 9 30 5 64 9 25 , 63 2 93 0 20 5 15 6 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 27 6 26 3 16 9 25 3 11 7 16 5 62 6 17 2 23 0 96 6 09 6 15 7 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 28 , 90 0 70 6 05 5 32 6 01 7 35 6 84 7 15 8 TO T A L G E N E R A L P L A N T 15 9 16 0 A M O R T I Z A T I O N O F D I S A L L O W E D C O S T S P1 0 1 P 19 3 76 1 11 8 70 8 67 , 4 1 3 11 6 , 16 4 12 0 79 6 09 4 67 8 16 1 16 2 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 36 , 4 2 0 66 6 71 5 29 3 06 0 33 1 51 5 05 0 14 9 14 6 79 5 39 7 44 4 , 4 9 5 16 3 16 4 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 16 5 IN T A N G I B L E P L A N T P1 0 1 P 94 5 89 5 57 9 50 2 32 9 09 3 56 7 08 4 58 9 69 7 39 4 27 . 7 2 0 16 6 HY D R A U L I C P R O D U C T I O N L 2 1 16 7 16 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 94 5 , 89 5 57 9 50 2 32 9 09 3 56 7 08 4 58 9 69 7 39 4 72 0 16 9 17 0 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 17 1 & 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 36 6 56 1 29 4 79 6 38 9 42 5 08 2 13 4 73 8 , 84 3 83 9 79 2 2, 4 7 2 , 2 1 5 17 2 ;; ? - i != ' m (Q ' - X CD g ; I ~ 2 : N - , c. . : J c : m; : : ; : 03 ' Z -- 0 ~= C b ~ U1 ( ) ( I ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (Z ) (A A ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - .. . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' AL L O C A T O R ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E DE M O N S T R AD V E R T I S I N G OT H E R 14 5 ' " TA B L E 2. 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 ' " 14 6 14 7 G E N E R A L P L A N T 14 6 3 8 9 LA N D & L A N D R I G H T S L 9 7 14 9 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 15 0 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 15 1 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 15 2 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 15 3 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 15 4 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 15 5 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 15 6 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 15 7 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 15 6 TO T A L G E N E R A L P L A N T 15 9 16 0 A M O R T I Z A T I O N O F D I S A L L O W E D C O S T S P1 0 1 P 16 1 16 2 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 16 3 16 4 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 16 5 IN T A N G I B L E P L A N T P1 0 1 P 16 6 HY D R A U L I C P R O D U C T I O N L 2 1 16 7 16 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 16 9 17 0 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 17 1 & 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 17 2 ;; ? - I CO ' - X CO i i i ' ~ : : ! 1\ ) - , -" ' - c : m ; : : + 03 ' z :: ~ ~ ~ "'C 6 - " , - 01 0 C O ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 14 5 " . TA B L E 2- 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 ' " 14 6 14 7 G E N E R A L P L A N T 14 6 3 8 9 LA N D & L A N D R I G H T S L 9 7 14 9 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 15 0 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 15 1 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 15 2 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 15 3 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 15 4 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 15 5 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 15 6 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 15 7 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 15 8 TO T A L G E N E R A L P L A N T 15 9 16 0 A M O R T I Z A T I O N O F D I S A L L O W E D C O S T S P1 0 1 P 16 1 16 2 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 16 3 16 4 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 16 5 IN T A N G I B L E P L A N T P1 0 1 P 16 6 HY D R A U L I C P R O D U C T I O N L 2 1 16 7 16 8 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 16 9 17 0 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 17 1 & 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 17 2 (')(J ) ;; ? - I CO ' - X (J ) a ; I ~ = - 1'V _ , 01 e m ; : ; : 03 ' z :: - - - ~ ~ "U 6 - " " O1 ( ' ) O J ~ (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " PR O D U C T I O N F U N C T I O N ' - - - - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - - - - - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T AL L O C A T O R 17 3 ' " TA B L E 3- AD D I T I O N S DE L E n O N S TO RA T E BA S E ' " 17 4 17 5 N E T E L E C T R I C P L A N T I N S E R V I C E 97 7 29 8 61 8 41 1 90 5 00 8 43 5 , 4 2 1 59 9 41 3 39 3 27 3 22 6 17 6 L E S S : 17 7 2 5 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 17 9 PO W E R S U P P L Y L 2 4 17 9 OT H E R CU S T A D V 80 9 22 8 19 0 TO T A L C U S T A D V F O R C O N S T R U C T I O N 80 9 22 8 16 1 16 2 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 19 3 1 9 0 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 P1 1 1 P (2 2 , 4 1 2 63 8 ) 94 7 46 6 ) 96 6 03 4 ) 05 5 75 3 ) (2 4 ) 19 4 2 8 1 AC C E L E R A T E D A M O R T I Z A T I O N P1 1 1 P 18 5 2 8 2 OT H E R P R O P E R T Y P1 1 1 P 20 9 27 1 65 1 46 , 19 5 56 1 70 6 15 2 86 9 43 9 22 4 18 6 2 8 3 OT H E R P1 1 1 P 28 9 68 7 94 6 92 5 14 1 87 5 77 6 25 4 18 7 TO T A L 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 19 1 14 8 70 1 19 5 02 0 88 1 , 99 2 58 9 94 1 20 4 16 9 19 9 N E T E L E C T I C P L A N T I N S E R V I C E 75 6 34 0 69 0 36 9 70 9 98 8 38 4 53 9 60 7 37 8 80 3 33 2 02 1 19 0 A D D : 19 1 W O R K I N G C A P I T A L 19 2 1 5 1 FU E L I N V E N T O R Y L K W H - S& O 87 0 44 5 87 0 44 5 19 3 1 5 4 PL A N T M A T E R I A L S & S U P P L I E S 19 4 PR O D U C T I O N - G E N E R A L L 2 4 27 7 08 7 01 8 96 1 25 8 12 5 19 5 TR A N S M I S S I O N - G E N E R A L L 6 3 86 6 , 4 8 1 86 6 44 1 19 6 DIS T R I B U T I O N - G E N E R A L D3 6 0 1 93 6 72 8 19 7 OT H E R - UN C L A S S I F I E D P1 1 0 P 92 8 68 5 64 1 18 4 77 3 18 9 52 5 62 0 19 9 TO T A L A C C O U N T 1 5 4 00 8 98 2 19 9 1 6 5 PR E P A I D I T E M S 20 0 AD V A L O R E M T A X E S P1 1 2 P 20 1 OT H E R P R O D - RE L A T E D P P L 2 1 20 2 IN S U R A N C E P1 1 0 P 20 3 PE N S I O N E X P E N S E LA B O R 20 4 PR E P A I D R E T I R E E B E N E F I T S LA B O R 20 5 MI S C P R E P A Y M E N T S P1 1 0 P 20 6 TO T A L A C C O U N T 1 6 5 20 7 WO R K I N G C A S H A L L O W A N C E L 5 2 2 20 6 20 9 TO T A L W O R K I N G C A P I T A L 87 9 , 4 2 7 66 0 14 6 90 1 76 0 39 2 06 0 21 0 21 1 NE T E L E C T R I C P L A N T I N S E R V I C E 80 8 22 0 11 7 37 6 37 0 13 4 40 6 , 4 4 1 36 7 38 6 19 5 39 2 06 5 (1 ) cl 1 - 1 ~ m co ' - x (1 ) a ; I ~: ! . N - , OJ c : m ~ 03 ' Z .. . . , - 0 ~' t i b ~ U1 ( ) ( X ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (I) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) .. . . . . . . . . . . .. . . . . . .. . . . .. . . DI S T R I B U T I O N FU N C T I O N ' .. . . . . .. . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LIN E T R A N S LIN E T R A N S LI N E T R A N S GE N E R A L DI R E C T CIA C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 17 3 . . . TA B L E 3 - AD D I T I O N S DE L E T I O N S TO RA T E B A S E ' 17 4 17 5 N E T E L E C T R I C P L A N T I N S E R V I C E 13 8 66 6 14 1 18 , 44 4 03 8 (2 2 23 6 33 1 ) 16 1 85 1 36 8 91 3 71 1 65 3 82 3 78 7 63 8 50 8 75 3 70 6 22 1 12 2 85 5 17 6 L E S S : 17 7 2 5 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 17 6 PO W E R S U P P L Y L 2 4 17 9 OT H E R CU S T A D V 10 , 20 9 76 7 79 8 02 1 28 1 15 9 14 9 18 0 TO T A L C U S T A D V F O R C O N S T R U C T I O N 20 9 76 7 79 8 02 1 28 1 15 9 14 9 18 1 18 2 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 18 3 1 9 0 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 P1 1 1 P 13 1 44 5 ) (2 2 85 9 ) 74 8 46 5 ) (9 9 2 94 7 ) (1 0 4 97 4 ) (2 6 5 31 5 ) (1 5 0 67 0 ) (9 7 10 5 ) 02 7 , 4 9 0 ) 18 4 2 8 1 AC C E L E R A T E D A M O R T I Z A T I O N P1 1 1 P 18 5 2 8 2 OT H E R P R O P E R T Y P1 1 1 P 56 4 55 1 21 3 , 4 3 9 32 5 98 5 27 1 35 8 98 0 16 7 2, 4 7 7 , 3 0 3 1, 4 0 6 83 4 90 6 68 7 59 3 89 9 18 6 2 8 3 OT H E R P1 1 1 P 21 6 55 4 37 5 33 4 65 3 19 0 04 6 09 2 78 0 83 8 18 , 58 5 19 6 , 65 7 18 7 TO T A L 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 64 9 65 9 19 4 95 5 91 2 , 15 3 46 8 , 4 5 7 89 5 28 4 26 2 76 8 28 5 00 2 82 8 16 8 76 3 06 6 18 6 18 9 N E T E L E C T I C P L A N T I N S E R V I C E 12 9 01 6 46 2 24 9 08 3 (2 2 23 6 33 1 ) 13 6 72 9 44 8 64 7 23 3 75 8 53 9 52 4 58 9 22 3 59 1 87 8 05 3 35 8 63 9 19 0 A D D : 19 1 W O R K I N G C A P I T A L 19 2 1 5 1 FU E L I N V E N T O R Y L K W H - S& O 19 3 1 5 4 PL A N T M A T E R I A L S & S U P P L I E S 19 4 PR O D U C T I O N - G E N E R A L L 2 4 19 5 TR A N S M I S S I O N - G E N E R A L L 6 3 19 6 DI S T R I B U T I O N - G E N E R A L D3 6 0 1 38 0 32 8 24 2 90 5 3,4 2 3 40 1 94 4 11 4 20 5 53 1 51 9 , 4 6 6 29 5 00 0 19 0 12 4 01 1 74 8 19 7 OT H E R - UN C L A S S I F I E D P1 1 0 P 15 7 55 8 16 , 07 8 22 6 60 1 12 8 68 4 60 4 38 4 52 7 58 5 13 3 16 1 19 6 TO T A L A C C O U N T 1 5 4 19 9 1 6 5 PR E P A I D I T E M S 20 0 AD V A L O R E M T A X E S P1 1 2 P 20 1 OT H E R P R O D - RE L A T E D P P L 2 1 20 2 IN S U R A N C E P1 1 0 P 20 3 PE N S I O N E X P E N S E LA B O R 20 4 PR E P A I D R E T I R E E B E N E F I T S LA B O R 20 5 MI S C P R E P A Y M E N T S P1 1 0 P 20 6 TO T A L A C C O U N T 1 6 5 20 7 WO R K I N G C A S H A L L O W A N C E L 5 2 2 20 6 20 9 TO T A L W O R K I N G C A P I T A L 53 7 , 88 6 25 8 98 4 65 0 00 2 07 2 , 79 8 21 9 13 6 55 3 85 1 31 4 52 6 20 2 70 8 14 4 90 9 21 0 21 1 NE T E L E C T R I C P L A N T I N S E R V I C E 13 1 55 4 36 8 50 8 06 7 (2 2 , 23 6 33 1 ) 14 0 37 9 , 45 1 72 0 03 2 97 7 67 5 07 8 44 0 53 8 11 7 08 0 76 1 50 3 54 8 ~ - ( != ' m CO ' - X CD a ; I ~: ! . N~ , !:! . -- J C m ~ 03 ' z :: - - - - ~ ! = ' "l J 6 ~ 01 0 C D ~ AL L O C A T O R 17 3 ' " TA B L E 3 - AD D I T I O N S DE L E T I O N S TO RA T E B A S E ' " 17 4 17 5 N E T E L E C T R I C P L A N T I N S E R V I C E 17 6 L E S S : 17 7 2 5 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 17 6 PO W E R S U P P L Y 17 9 OT H E R 18 0 TO T A L C U S T A D V F O R C O N S T R U C T I O N 18 1 L 2 4 CU S T A D V 16 2 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 18 3 1 9 0 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 P1 1 1 P 16 4 2 8 1 AC C E L E R A T E D A M O R T I Z A T I O N P1 1 1 P 18 5 2 8 2 OT H E R P R O P E R T Y P1 1 1 P 16 6 2 8 3 OT H E R P1 1 1 P 16 7 TO T A L 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 16 6 18 9 N E T E L E C T I C P L A N T I N S E R V I C E 19 0 A D D : 19 1 W O R K I N G C A P I T A L 19 2 1 5 1 FU E L I N V E N T O R Y 19 3 1 5 4 PL A N T M A T E R I A L S & S U P P L I E S 19 4 PR O D U C T I O N - G E N E R A L 19 5 TR A N S M I S S I O N - G E N E R A L 19 6 DI S T R I B U T I O N - G E N E R A L 19 7 O T H E R - UN C L A S S I F I E D 19 8 TO T A L A C C O U N T 1 5 4 19 9 1 6 5 PR E P A I D I T E M S 20 0 AD V A L O R E M T A X E S 20 1 OT H E R P R O D - RE L A T E D P P 20 2 IN S U R A N C E 20 3 PE N S I O N E X P E N S E 20 4 PR E P A I D R E T I R E E B E N E F I T S 20 5 MI S C P R E P A Y M E N T S 20 6 TO T A L A C C O U N T 1 6 5 20 7 WO R K I N G C A S H A L L O W A N C E 20 6 20 9 21 0 TO T A L W O R K I N G C A P I T A L 21 1 NE T E L E C T R I C P L A N T I N S E R V I C E II ) ;; ? - j 9 m !c . - x CD m t ~ : : ! : N - , () ) C m ; : : ; : 03 ' z :: ~ ~ 9 ~ - c b . l : o - 01 ( ) ( ) ) ~ (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T OF S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F CO S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R ST R E E T LI G H T S IN S T A L L A T I O N CU S T P R E M (X ) (Y ) .. . . . . . . 31 5 61 3 64 8 99 9 81 2 58 6 68 4 25 5 17 1 55 3 36 9 31 1 15 5 , 97 9 65 3 80 4 07 1 16 0 29 2 77 2 , 37 1 91 8 98 2 (3 4 , 4 3 6 ) 65 3 80 4 07 1 16 0 29 2 77 2 , 3 7 1 91 8 98 2 (3 4 , 4 3 6 ) (5 8 3 50 1 ) (3 5 7 48 2 ) (2 0 3 01 0 ) (3 4 9 82 1 ) (3 6 3 77 1 ) (2 7 38 6 ) (1 7 10 0 ) 44 8 27 6 33 7 88 7 89 5 55 1 26 6 35 8 39 6 60 9 25 5 70 7 15 9 66 5 11 1 68 0 68 , 4 2 1 85 5 95 4 62 4 24 2 27 3 97 6 , 4 5 4 04 8 82 5 73 1 39 6 98 3 , 4 9 1 10 2 46 2 23 3 56 3 14 5 83 8 33 8 50 5 29 , 79 6 , 10 3 92 0 89 8 92 8 39 3 06 8 17 3 03 9 76 7 57 7 L K W H - S& O L 2 4 L 6 3 D3 6 0 1 14 2 , 4 5 1 69 9 92 3 39 7 , 4 7 9 68 4 92 4 71 2 23 6 61 9 48 0 P1 1 0 P 75 , 62 1 32 9 31 0 33 6 14 4 54 9 21 6 P1 1 2 P L 2 1 P1 1 0 P LA B O R LA B O R P1 1 0 P L 5 2 2 21 8 07 2 74 6 25 2 42 3 78 9 73 0 26 0 75 9 38 0 16 8 69 6 55 6 57 7 54 2 , 35 4 34 4 68 6 65 8 65 3 82 7 55 3 09 6 93 5 27 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - " " " ' CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G AL L O C A T O R OT H E R 17 3 . " TA B L E AD D I T I O N S DE L E T I O N S TO RA T E B A S E ' " 17 4 17 5 N E T E L E C T R I C P L A N T I N S E R V I C E 17 6 L E S S : 17 7 2 5 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 17 8 PO W E R S U P P L Y 17 9 OT H E R 18 0 TO T A L C U S T A D V F O R C O N S T R U C T I O N 18 1 L 2 4 CU S T A D V 16 2 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 18 3 1 9 0 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 P1 1 1 P 18 4 2 8 1 AC C E L E R A T E D A M O R T I Z A T I O N P1 1 1 P 16 5 2 8 2 OT H E R P R O P E R T Y P1 1 1 P 16 6 2 8 3 OT H E R P1 1 1 P 16 7 TO T A L 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 16 8 18 9 N E T E L E C T I C P L A N T I N S E R V I C E 19 0 A D D : 19 1 W O R K I N G C A P I T A L 19 2 1 5 1 FU E L I N V E N T O R Y 19 3 1 5 4 PL A N T M A T E R I A L S & S U P P L I E S 19 4 PR O D U C T I O N - G E N E R A L 19 5 TR A N S M I S S I O N - G E N E R A L 19 6 DIS T R I B U T I O N - G E N E R A L 19 7 O T H E R - UN C L A S S I F I E D 19 8 TO T A L A C C O U N T 1 5 4 19 9 1 6 5 PR E P A I D I T E M S 20 0 AD V A L O R E M T A X E S 20 1 OT H E R P R O D - RE L A T E D P P 20 2 IN S U R A N C E 20 3 PE N S I O N E X P E N S E 20 4 PR E P A I D R E T I R E E B E N E F I T S 20 5 MI S C P R E P A Y M E N T S 20 6 TO T A L A C C O U N T 1 6 5 20 7 WO R K I N G C A S H A L L O W A N C E 20 8 20 9 TO T A L W O R K I N G C A P I T A L 21 0 21 1 NE T E L E C T R I C P L A N T I N S E R V I C E (' ) II )1/1 ;; ? - I ca ' - x CD a ; I ~ = - ~c m g 03 ' z -- 0 ~= C 6 ~ (J 1 ( ' ) e n ~ L K W H - 8 & 0 L 2 4 L 6 3 D3 6 0 1 P1 1 0 P P1 1 2 P L 2 1 P1 1 0 P LA B O R LA B O R P1 1 0 P L 5 2 2 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - - - - - - MI S C E L L A N E O U S - - -- - (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R AL L O C A T O R DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R 17 3 . . . TA B L E 3 - AD D I T I O N S DE L E T I O N S TO RA T E B A S E ' " 17 4 17 5 N E T E L E C T R I C P L A N T IN SE R V I C E 17 6 L E S S : 17 7 2 5 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 17 6 PO W E R S U P P L Y 17 9 OT H E R 16 0 TO T A L C U S T A D V F O R C O N S T R U C T I O N 16 1 L 2 4 CU S T A D V 16 2 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 16 3 1 9 0 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 P1 1 1 P 16 4 2 8 1 AC C E L E R A T E D A M O R T I Z A T I O N P1 1 1 P 16 5 2 8 2 OT H E R P R O P E R T Y P1 1 1 P 16 6 2 8 3 OT H E R P1 1 1 P 16 7 TO T A L 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 16 6 18 9 N E T E L E C T I C P L A N T IN SE R V I C E 19 0 A D D : 19 1 W O R K I N G C A P I T A L 19 2 1 5 1 FU E L I N V E N T O R Y 19 3 1 5 4 PL A N T M A T E R I A L S & S U P P L I E S 19 4 PR O D U C T I O N - G E N E R A L 19 5 TR A N S M I S S I O N - G E N E R A L 19 6 DIS T R I B U T I O N - G E N E R A L 19 7 O T H E R - UN C L A S S I F I E D 19 6 TO T A L A C C O U N T 1 5 4 19 9 1 6 5 PR E P A I D I T E M S 20 0 AD V A L O R E M T A X E S 20 1 OT H E R P R O D - RE L A T E D P P 20 2 IN S U R A N C E 20 3 PE N S I O N E X P E N S E 20 4 PR E P A I D R E T I R E E B E N E F I T S 20 5 MI S C P R E P A Y M E N T S 20 6 TO T A L A C C O U N T 1 6 5 20 7 WO R K I N G C A S H A L L O W A N C E 20 6 20 9 21 0 TO T A L W O R K I N G C A P I T A L 21 1 NE T E L E C T R I C P L A N T IN SE R V I C E II I ;; ? - f (Q ' - x ro a ; I ~ : : ! : ~c m g 03 ' z :: - - ~ 9 "U b .j : o , 01 ( ) ( J O ~ L K W H - 5 & 0 L 2 4 L 6 3 D3 6 0 1 P1 1 0 P P1 1 2 P L 2 1 P1 1 0 P LA B O R LA B O R P1 1 0 P L 5 2 2 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S .. PR O D U C T I O N F U N C T I O N ' - -- - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - - - - -- - - - - - - - AL L O C A T O R DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 21 2 . " TA B L E AD D I T I O N S DE L E T I O N S TO RA T E B A S E ' " 21 3 21 4 N E T E L E C T R I C P L A N T I N S E R V I C E 80 8 22 0 11 7 37 6 37 0 13 4 40 6 44 1 36 7 38 6 19 5 39 2 06 5 21 5 A D D : 21 6 1 0 5 P L A N T H E L D F O R F U T U R E U S E 21 7 HY D R A U L I C P R O D U C T I O N L 2 1 21 6 TR A N S L A N D & L A N D R I G H T S L 3 0 21 8 99 4 21 8 99 4 21 9 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 L 3 5 22 0 TR A N S S T A T I O N E Q U I P M E N T L 4 0 22 1 DIS T L A N D & L A N D R I G H T S L 6 8 57 0 23 0 22 2 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 L 7 5 22 3 GE N L A N D & L A N D R I G H T S L 9 7 22 4 GE N S T R U C T U R E S & I M P R O V E M E N T S L 9 8 22 5 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 78 9 22 4 21 8 , 99 4 22 6 22 7 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T D3 6 0 1 (1 0 4 14 6 ) 22 6 22 9 D E F E R R E D P R O G R A M S 23 0 18 2 1 CO N S E R V A T I O N P R O G R A M S 23 1 ID A H O D E F E R R E D C O N S E R V A T I O N PI - 10 6 53 9 36 1 78 2 74 4 75 7 23 2 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 PI - 23 3 OT H E R D E F E R R E D C O N S E R V A T I O N PI - 23 4 TO T A L C O N S E R V A T I O N 10 6 53 9 23 5 1 8 2 MIS C . O T H E R R E G U L A T O R Y A S S E T S 23 6 RE O R G A N I Z A T I O N C O S T S LA B O R 23 7 AM . F A L L S B O N D R E F I B O A R D M A N C O A L KW H - 01 6 86 7 01 6 86 7 23 6 IN T E R V E N O R F U N D I N G L 6 3 23 9 PR O F E S S I O N A L F E E S LA B O R 24 0 GR I D W E S T - F E R C L 6 3 25 7 66 5 25 7 66 3 24 1 IN C R E M E N T A L S E C U R I T Y C O S T S P1 0 1 P 24 2 TO T A L O T H E R R E G A S S E T S 27 4 53 1 24 3 TO T A L D E F E R R E D P R O G R A M S 38 1 07 0 36 1 78 2 76 1 62 4 25 7 66 3 51 , 4 1 8 12 6 51 , 4 1 8 12 6 58 2 , 93 7 58 2 93 7 38 3 59 1 38 3 59 1 38 4 65 4 38 4 65 4 88 2 67 0 92 0 37 9 73 1 91 5 47 6 58 7 64 5 38 6 67 2 04 9 06 6 24 4 24 5 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 24 6 1 2 3 IN V E S T M E N T I N I E R C O 24 7 1 8 6 PR E P A I D C O A L R O Y A L T I E S 24 8 2 3 3 NO T E S P A Y A B L E T O S U B S I D I A R Y 24 9 TO T A L S U B S I D I A R Y R A T E B A S E KW H - KW H - KW H - S 25 0 ;; ? - I (Q ' - X CD o ; t ~ ~ eN - , 0 - ~c : m " " 0 3 ' Z :: - - ~ ~ "'C 6 - , , " O1 ( ) c : o ~ TO T A L C O M B I N E D R A T E B A S E ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N ,S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) .. . . . . . . .. . . . . . ... . . .. . . DI S T R I B U T I O N FU N C T I O N ' .. . . . . . . .. . . . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LI N E T R A N S LI N E T R A N S LIN E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 21 2 ." TA B L E 3 - AD D I T I O N S DE L E T I O N S TO RA T E BA S E . " 21 3 21 4 N E T E L E C T R I C P L A N T I N S E R V I C E 13 1 55 4 36 8 50 8 06 7 (2 2 23 6 33 1 ) 14 0 , 37 9 . 4 5 1 72 0 , 03 2 97 7 67 5 07 8 , 44 0 53 8 11 7 08 0 76 1 50 3 54 8 21 5 A D D : 21 6 1 0 5 P L A N T H E L D F O R F U T U R E U S E 21 7 HY D R A U L I C P R O D U C T I O N L 2 1 21 8 TR A N S L A N D & L A N D R I G H T S L 3 0 21 9 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 L 3 5 22 0 TR A N S S T A T I O N E Q U I P M E N T L 4 0 22 1 DI S T L A N D & L A N D R I G H T S L 6 8 57 0 22 4 22 2 DIS T S T R U C T U R E S & I M P R O V E M E N T S L 7 5 22 3 GE N L A N D & L A N D R I G H T S L 9 7 22 4 GE N S T R U C T U R E S & I M P R O V E M E N T S L 9 8 22 5 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 57 0 22 4 22 6 22 7 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T D3 6 0 1 (1 6 59 7 ) 69 4 ) (2 3 87 0 ) (1 3 55 5 ) (1 . 4 3 3 ) 62 2 ) (2 , 05 7 ) 32 6 ) (1 4 02 7 ) 22 6 22 9 D E F E R R E D P R O G R A M S 23 0 1 8 2 1 CO N S E R V A T I O N P R O G R A M S 23 1 ID A H O D E F E R R E D C O N S E R V A T I O N PI - 23 2 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 PI - 23 3 OT H E R D E F E R R E D C O N S E R V A T I O N PI - 23 4 TO T A L C O N S E R V A T I O N 23 5 18 2 1 MIS C . O T H E R R E G U L A T O R Y A S S E T S 23 6 RE O R G A N I Z A T I O N C O S T S LA B O R 23 7 AM . F A L L S B O N D R E F I B O A R D M A N C O A L KW H - 23 6 IN T E R V E N O R F U N D I N G L 6 3 23 9 PR O F E S S I O N A L F E E S LA B O R 24 0 GR I D W E S T - F E R C L 6 3 24 1 IN C R E M E N T A L S E C U R I T Y C O S T S P1 0 1 P 24 2 TO T A L O T H E R R E G A S S E T S 24 3 TO T A L D E F E R R E D P R O G R A M S 24 4 24 5 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 24 6 1 2 3 IN V E S T M E N T I N I E R C O KW H - 24 7 1 8 6 PR E P A I D C O A L R O Y A L T I E S KW H - 24 6 2 3 3 NO T E S P A Y A B L E T O S U B S I D I A R Y KW H - 24 9 TO T A L S U B S I D I A R Y R A T E B A S E 25 0 r; 1 TO T A L C O M B I N E D R A T E B A S E 13 2 10 7 99 5 50 6 37 9 (2 2 23 6 33 1 ) 14 0 35 5 58 1 70 6 . 4 7 7 97 6 24 2 07 4 81 8 53 6 06 1 07 9 . 4 3 5 48 9 52 1 II)(\) ~- I CO ' - X (\ ) o ; t ~ : : ! . (.U r:: F N c : m ; : ; : 03 ' z -- 0 ~= U 6 ~ 01 ( ' ) ( ) ) . . . . ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (S ) (T ) (U ) (V ) (W I (X ) (Y ) .. . . . . .. . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . AL L O C A T O R LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 21 2 '" TA B L E 3 - AD D I T I O N S DE L E T I O N S TO RA T E B A S E - " 21 3 21 4 N E T E L E C T R I C P L A N T I N S E R V I C E 55 6 57 7 54 2 35 4 34 4 68 6 65 8 65 3 82 7 55 3 09 6 93 5 27 3 21 5 A D D : 21 6 1 0 5 P L A N T H E L D F O R F U T U R E U S E 21 7 HY D R A U L I C P R O D U C T I O N L 2 1 21 6 TR A N S L A N D & L A N D R I G H T S L 3 0 21 9 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 L 3 5 22 0 TR A N S S T A T I O N E Q U I P M E N T L 4 0 22 1 DI S T L A N D & L A N D R I G H T S L 6 8 22 2 DIS T S T R U C T U R E S & I M P R O V E M E N T S L 7 5 22 3 GE N L A N D & L A N D R I G H T S L 9 7 22 4 GE N S T R U C T U R E S & I M P R O V E M E N T S L 9 8 22 5 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 22 6 22 7 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T D3 6 0 1 96 6 ) 88 0 ) 77 1 ) 77 6 ) 96 6 ) (3 7 4 ) (2 3 3 ) 22 6 22 9 D E F E R R E D P R O G R A M S 23 0 18 2 1 CO N S E R V A T I O N P R O G R A M S 23 1 ID A H O D E F E R R E D C O N S E R V A T I O N PI - 23 2 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 PI - 23 3 OT H E R D E F E R R E D C O N S E R V A T I O N PI - 23 4 TO T A L C O N S E R V A T I O N 23 5 1 8 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 23 6 RE O R G A N I Z A T I O N C O S T S LA B O R 23 7 AM . F A L L S B O N D R E F / B O A R D M A N C O A L KW H - 23 6 IN T E R V E N O R F U N D I N G L 6 3 23 9 PR O F E S S I O N A L F E E S LA B O R 24 0 GR I D W E S T - F E R C L 6 3 24 1 IN C R E M E N T A L S E C U R I T Y C O S T S P1 0 1 P 24 2 TO T A L O T H E R R E G A S S E T S 24 3 TO T A L D E F E R R E D P R O G R A M S 24 4 24 5 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 24 6 1 2 3 IN V E S T M E N T I N I E R C O KW H - 24 7 1 8 6 PR E P A I D C O A L R O Y A L T I E S KW H - 24 8 2 3 3 NO T E S P A Y A B L E T O S U B S I D I A R Y KW H - 24 9 TO T A L S U B S I D I A R Y R A T E B A S E 25 0 TO T A L C O M B I N E D R A T E B A S E 54 8 , 61 1 53 7 , 4 7 4 34 1 91 5 65 3 87 7 82 2 58 7 09 6 56 1 04 0 1\1CI J (1 ) ;; ? - I != ' CC ' - x (1 ) 0 ; 1 ~: : ! . w~ , !: ! . (. o J e 03 ' z :: - - ~ ! = ' "'C b ~ O1 ( ) O J ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (Z ) (A A ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - .. . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " . " " AL L O C A T O R ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E DE M O N S T R AD V E R T I S I N G OT H E R 21 2 ' " TA B L E 3 . AD D I T I O N S DE L E T I O N S TO RA T E B A S E ' " 21 3 21 4 N E T E L E C T R I C P L A N T I N S E R V I C E 21 5 A D D : 21 6 1 0 5 P L A N T H E L D F O R F U T U R E U S E 21 7 HY D R A U L I C P R O D U C T I O N L 2 1 21 8 TR A N S L A N D & L A N D R I G H T S L 3 0 21 9 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 L 3 5 22 0 TR A N S S T A T I O N E Q U I P M E N T L 4 0 22 1 DI S T L A N D & L A N D R I G H T S L 6 8 22 2 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 L 7 5 22 3 GE N L A N D & L A N D R I G H T S L 9 7 22 4 GE N S T R U C T U R E S & I M P R O V E M E N T S L 9 8 22 5 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 22 6 22 7 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T D3 6 0 1 22 8 22 9 D E F E R R E D P R O G R A M S 23 0 18 2 1 CO N S E R V A T I O N P R O G R A M S 23 1 ID A H O D E F E R R E D C O N S E R V A T I O N PI - 23 2 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 PI - 23 3 OT H E R D E F E R R E D C O N S E R V A T I O N PI - 23 4 TO T A L C O N S E R V A T I O N 23 5 18 2 1 MIS C - O T H E R R E G U L A T O R Y A S S E T S 23 6 RE O R G A N I Z A T I O N C O S T S LA B O R 23 7 AM . F A L L S B O N D R E F I B O A R D M A N C O A L KW H - 23 8 IN T E R V E N O R F U N D I N G L 6 3 23 9 PR O F E S S I O N A L F E E S LA B O R 24 0 GR I D W E S T - F E R C L 6 3 24 1 IN C R E M E N T A L S E C U R I T Y C O S T S P1 0 1 P 24 2 TO T A L O T H E R R E G A S S E T S 24 3 TO T A L D E F E R R E D P R O G R A M S 24 4 24 5 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 24 6 1 2 3 IN V E S T M E N T I N I E R C O KW H - 24 7 1 8 6 PR E P A I D C O A L R O Y A L T I E S KW H - 24 6 2 3 3 NO T E S P A Y A B L E T O S U B S I D I A R Y KW H - 24 9 TO T A L S U B S I D I A R Y R A T E B A S E 25 0 TO T A L C O M B I N E D R A T E B A S E II ) J' - I (; ) (Q ' - x CD n ; i ~ : : ! . ~c m g 03 ' z .. . . . - C ) 0 -. . J . ~ - C 6 -" " 01 o ( ) : ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 21 2 ' " TA B L E 3 - AD D I T I O N S DE L E T I O N S TO RA T E B A S E ' " 21 3 21 4 N E T E L E C T R I C P L A N T I N S E R V I C E 21 5 A D D : 21 6 1 0 5 P L A N T H E L D F O R F U T U R E U S E 21 7 HY D R A U L I C P R O D U C T I O N L 2 1 21 6 TR A N S L A N D & L A N D R I G H T S L 3 0 21 9 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 L 3 5 22 0 TR A N S S T A T I O N E Q U I P M E N T L 4 0 22 1 DI S T L A N D & L A N D R I G H T S L 6 8 22 2 DIS T S T R U C T U R E S & I M P R O V E M E N T S L 7 5 22 3 GE N L A N D & L A N D R I G H T S L 9 7 22 4 GE N S T R U C T U R E S & I M P R O V E M E N T S L 9 8 22 5 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 22 6 22 7 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T D3 6 0 1 22 6 22 9 D E F E R R E D P R O G R A M S 23 0 18 2 / CO N S E R V A T I O N P R O G R A M S 23 1 ID A H O D E F E R R E D C O N S E R V A T I O N PI - 23 2 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 PI - 23 3 OT H E R D E F E R R E D C O N S E R V A T I O N PI - 23 4 TO T A L C O N S E R V A T I O N 23 5 18 2 1 MI S C . O T H E R R E G U L A T O R Y A S S E T S 23 6 RE O R G A N I Z A T I O N C O S T S LA B O R 23 7 AM . F A L L S B O N D R E F I B O A R D M A N C O A L KW H - 23 6 IN T E R V E N O R F U N D I N G L 6 3 23 9 PR O F E S S I O N A L F E E S LA B O R 24 0 GR I D W E S T - F E R C L 6 3 24 1 IN C R E M E N T A L S E C U R I T Y C O S T S P1 0 1 P 24 2 TO T A L O T H E R R E G A S S E T S 24 3 TO T A L D E F E R R E D P R O G R A M S 24 4 24 5 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 24 6 1 2 3 IN V E S T M E N T I N I E R C O 24 7 1 8 6 PR E P A I D C O A L R O Y A L T I E S 24 6 2 3 3 NO T E S P A Y A B L E T O S U B S I D I A R Y 24 9 TO T A L S U B S I D I A R Y R A T E B A S E KW H - KW H - KW H - 25 0 II ) II I ;; ? - I CO ' - X CD a ; i ~ : ! . ~e - m g ; 03 ' z :: ~ ~ 9 "' C 6 - " " 01 ( ) ( ) J ~ TO T A L C O M B I N E D R A T E B A S E (A ) AL L O C A T O R 25 2 ' " TA B L E 4- OP E R A T I N G R E V E N U E S .. . 25 3 25 4 O P E R A T I N G R E V E N U E S 25 5 S A L E S O F E L E C T R I C I T Y 25 6 FI R M E N E R G Y S A L E S 25 7 4 4 0 - 4 4 6 RE T A I L DI R E C T 61 7 82 0 26 8 25 8 AD J U S T M E N T S T O R E V E N U E / R E F U N D S PT D 32 8 35 7 88 8 68 8 93 1 25 9 4 4 7 FI R M S A L E S F O R R E S A L E DI R E C T 26 0 4 4 7 SY S T E M O P P O R T U N I T Y S A L E S KW H - 14 1 39 4 14 3 14 1 39 4 14 3 26 1 TO T A L S A L E S O F E L E C T R I C I T Y 75 9 54 2 76 8 88 8 14 1 , 4 8 0 83 1 93 1 26 2 26 3 O T H E R O P E R A T I N G R E V E N U E S 26 4 4 1 5 ME R C H A N D I S I N G R E V E N U E S RE V 02 1 28 1 25 6 50 0 26 5 26 6 4 5 1 MI 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 DI R E C T 93 3 62 1 26 7 26 6 4 5 4 RE N T S F R O M E L E C T R I C P R O P E R T Y 26 9 SU B S T A T I O N E Q U I P M E N T L 4 0 62 0 28 7 62 0 28 7 27 0 ST A T I O N A N D L I N E R E N T A L S L 2 8 - 6 1 99 0 02 7 99 0 , 01 6 27 1 TR A N S F O R M E R R E N T A L 10 8 27 2 CO G E N E R A T I O N L 3 9 3 46 5 , 4 9 2 11 8 45 1 37 4 27 3 DA R K F I B E R P R O J E C T DI R E C T 44 8 00 0 40 0 00 0 27 4 PO L E A T T A C H M E N T S L 8 3 52 7 00 5 27 5 FA C I L I T I E S C H A R G E S DI R E C T 64 8 74 5 27 6 OT H E R R E N T A L S ( P A R K S ) L 2 1 26 6 91 8 11 0 69 1 15 6 22 7 27 7 RE A L E S T A T E R E N T S PT D 33 9 14 2 24 9 53 5 86 7 27 6 TO T A L A C C O U N T 4 5 4 30 5 61 5 27 9 26 0 4 5 6 OT H E R E L E C T R I C R E V E N U E S 26 1 TR A N S F O R O T H E R S - F I R M L 4 4 - 6 1 12 8 11 7 12 8 10 4 28 2 TR A N S F O R O T H E R S - N O N F I R M KW H - 93 8 34 7 93 8 34 7 28 3 AN T E L O P E - A L T . S E R V I C E C H A R G E DI R E C T 96 2 96 2 28 4 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 D3 6 0 1 75 9 28 5 TR A N S M I S S I O N F O R I E S 44 - 5 5 28 6 ST A N D B Y C H A R G E D3 6 0 1 24 6 19 8 28 7 SI E R R A P A C I F I C U S A G E C H A R G E PI - 28 6 MI S C E L L A N E O U S PT D 67 7 65 1 4, 4 0 3 99 3 28 9 TO T A L A C C O U N T 4 5 6 13 , 4 0 8 06 0 93 8 34 7 19 1 06 6 29 0 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 66 8 , 57 7 20 2 70 9 89 6 38 6 26 5 , 22 8 TO T A L O P E R A T I N G R E V E N U E S 79 6 21 1 34 6 27 4 59 7 15 4 37 7 21 7 32 4 15 9 ;; ? - I (Q ' - x CD g ; f ~ : : ! . ~c m g 03 ' z :: ~ ~ 9 -C o -" " O1 ( ) O J ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - -- - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - - -- - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) .. . . . . . .. . . . . . . . . . . ... . . .. . . DI S T R I B U T I O N FU N C T I O N ' .. . . . . .. . . . . .. . . . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LIN E T R A N S LI N E T R A N S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 25 2 '. ' TA B L E 4 - OP E R A T I N G R E V E N U E S . " 25 3 25 4 O P E R A T I N G R E V E N U E S 25 5 S A L E S O F E L E C T R I C I T Y 25 6 FI R M E N E R G Y S A L E S 25 7 4 4 0 - 4 4 8 RE T A I L DI R E C T 25 6 AD J U S T M E N T S T O R E V E N U E / R E F U N D S PT D 66 5 80 3 25 , 4 0 6 14 , 4 2 8 52 5 85 5 18 9 41 1 93 0 25 9 4 4 7 FI R M S A L E S F O R R E S A L E DI R E C T 26 0 4 4 7 SY S T E M O P P O R T U N I T Y S A L E S KW H - 26 1 TO T A L S A L E S O F E L E C T R I C I T Y 66 5 80 3 25 , 4 0 6 14 , 4 2 8 52 5 85 5 18 9 1,4 1 1 93 0 26 2 26 3 O T H E R O P E R A T I N G R E V E N U E S 26 4 4 1 5 ME R C H A N D I S I N G R E V E N U E S RE V 52 0 76 7 29 5 73 8 26 5 02 1 87 5 92 2 30 6 02 7 26 5 26 6 4 5 1 MIS 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 DI R E C T 26 7 26 6 4 5 4 RE N T S F R O M E L E C T R I C P R O P E R T Y 26 9 SU B S T A T I O N E Q U I P M E N T L 4 0 27 0 ST A T I O N A N D L I N E R E N T A L S L 2 8 ~ 1 27 1 TR A N S F O R M E R R E N T A L 10 8 27 2 CO G E N E R A T I O N L 3 9 3 27 3 DA R K F I B E R P R O J E C T DI R E C T 64 9 78 1 00 1 24 8 66 0 66 9 94 8 61 1 46 5 27 4 PO L E A T T A C H M E N T S L 8 3 89 2 38 0 50 6 77 4 75 8 27 5 FA C I L I T I E S C H A R G E S DI R E C T 27 6 OT H E R R E N T A L S ( P A R K S ) L 2 1 27 7 RE A L E S T A T E R E N T S PT D 24 5 86 2 26 , 24 0 90 2 57 5 98 2 26 1 1,4 5 7 15 , 4 2 0 27 6 TO T A L A C C O U N T 4 5 4 27 9 28 0 4 5 6 OT H E R E L E C T R I C R E V E N U E S 26 1 TR A N S F O R O T H E R S - F I R M L 4 M 3 1 26 2 TR A N S F O R O T H E R S - N O N F I R M KW H - 26 3 AN T E L O P E - A L T . S E R V I C E C H A R G E DI R E C T 28 4 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 D3 6 0 1 51 1 25 6 61 2 05 1 21 7 54 8 31 1 20 1 12 3 28 5 TR A N S M I S S I O N F O R I E S 44 - 28 6 ST A N D B Y C H A R G E D3 6 0 1 23 4 00 4 56 , 4 2 7 32 , 04 4 38 8 56 2 86 2 13 4 15 9 26 7 SI E R R A P A C I F I C U S A G E C H A R G E PI - 26 8 MI S C E L L A N E O U S PT D 89 7 29 0 73 3 19 6 11 1 75 8 28 9 TO T A L A C C O U N T 4 5 6 74 6 26 0 03 9 09 5 60 5 11 0 17 4 33 4 28 2 29 0 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 53 7 99 4 51 1 71 9 85 8 , 4 8 9 94 1 97 8 36 9 39 6 36 3 95 2 3\1 2 TO T A L O P E R A T I N G R E V E N U E S 20 2 79 7 53 7 12 4 87 2 91 7 46 7 83 3 55 9 80 7 37 8 88 1 ;; ? - I IQ ' - x CD g ; I ~ = : (. . J ~ , !:! . -. . J c : m 03 ' z -- 0 ~= C b ~ O1 ( " ) C O ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T i l i T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E l V E M O N T H S EN D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (S ) (T ) (U ) (V ) (W ) (X ) (Y ) .. . , . . .. . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . AL L O C A T O R LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 25 2 . . . TA B L E 4. OP E R A 7 7 N G RE V E N U E S ' " 25 3 25 4 O P E R A T I N G R E V E N U E S 25 5 S A L E S O F E L E C T R I C I T Y 25 6 FI R M E N E R G Y S A L E S 25 7 4 4 0 - 4 4 8 RE T A I L DI R E C T 25 6 AD J U S T M E N T S T O R E V E N U E / R E F U N D S PT D 8, 4 7 8 19 4 95 0 08 3 28 6 39 8 24 8 25 9 4 4 7 FI R M S A L E S F O R R E S A L E DI R E C T 26 0 4 4 7 SY S T E M O P P O R T U N I T Y S A L E S KW H - 26 1 TO T A L S A L E S O F E L E C T R I C I T Y 8, 4 7 8 19 4 95 0 08 3 28 6 39 8 24 6 26 2 26 3 O T H E R O P E R A T I N G R E V E N U E S 26 4 4 1 5 ME R C H A N D I S I N G R E V E N U E S RE V 17 3 78 9 10 6 , 4 7 2 46 4 10 4 19 0 15 7 09 3 26 5 26 6 4 5 1 MI 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 DI R E C T 26 7 26 6 4 5 4 RE N T S F R O M E L E C T R I C P R O P E R T Y 26 9 SU B S T A T I O N E Q U I P M E N T L 4 0 27 0 ST A T I O N A N D L I N E R E N T A L S L 2 8 - B 1 27 1 TR A N S F O R M E R R E N T A L 10 8 27 2 CO G E N E R A T I O N L 3 9 3 27 3 DA R K F I B E R P R O J E C T DI R E C T 67 1 24 9 27 7 20 1 2, 2 8 9 17 2 10 8 27 4 PO L E A T T A C H M E N T S L 8 3 32 0 77 3 27 5 FA C I L I T I E S C H A R G E S DI R E C T 27 6 OT H E R R E N T A L S ( P A R K S ) L 2 1 27 7 RE A L E S T A T E R E N T S PT D 75 7 36 5 04 7 25 0 5, 4 5 9 41 1 25 7 27 8 TO T A L A C C O U N T 4 5 4 27 9 28 0 4 5 6 OT H E R E L E C T R I C R E V E N U E S 28 1 TR A N S F O R O T H E R S - F I R M L 4 4 - 6 1 28 2 TR A N S F O R O T H E R S - N O N F I R M KW H - 28 3 AN T E L O P E - AL T . S E R V I C E C H A R G E DI R E C T 26 4 PH O T O V O L T A l C S T A T I O N S E R V I C E D3 6 0 1 20 5 73 8 41 9 72 3 75 1 28 5 TR A N S M I S S I O N F O R I E S 44 - 5 5 28 6 ST A N D B Y C H A R G E D3 6 0 1 18 , 83 1 53 7 55 2 28 9 74 0 88 4 55 2 28 7 SIE R R A P A C I F I C U S A G E C H A R G E PI - 28 6 MI S C E L L A N E O U S PT D 43 1 26 4 15 0 25 8 26 8 26 9 TO T A L A C C O U N T 4 5 6 03 6 27 5 97 1 01 2 49 1 94 0 58 7 29 0 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 20 6 68 4 20 1 94 5 11 4 68 2 12 3 91 2 50 8 70 0 05 7 TO T A L O P E R A T I N G R E V E N U E S 21 5 16 3 20 7 13 9 11 7 63 2 12 8 99 5 79 3 09 8 30 5 ;; ? - t (; ) co ' - X CD o ; t ~: ! . ~~ m g ; 03 ' z :: - - ~ ( ; ) "' C 6 -1 : 0 - (J 1 O c o ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (Z ) (A A ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - .. . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " ' . ' AL L O C A T O R ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E DE M O N S T R AD V E R T I S I N G OT H E R 25 2 ' " TA B L E 4 - OP E R A T I N G R E V E N U E S ' " 25 3 25 4 O P E R A T I N G R E V E N U E S 25 5 S A L E S O F E L E C T R I C I T Y 25 6 FI R M E N E R G Y S A L E S 25 7 4 4 0 - 4 4 8 RE T A I L DI R E C T 25 6 AD J U S T M E N T S T O R E V E N U E / R E F U N D S PT D 25 9 4 4 7 FIR M S A L E S F O R R E S A L E DI R E C T 26 0 4 4 7 SY S T E M O P P O R T U N I T Y S A L E S KW H - 26 1 TO T A L S A L E S O F E L E C T R I C I T Y 26 2 26 3 O T H E R O P E R A T I N G R E V E N U E S 26 4 4 1 5 ME R C H A N D I S I N G R E V E N U E S RE V 26 6 26 6 4 5 1 MI 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 DI R E C T 26 7 26 6 4 5 4 RE N T S F R O M E L E C T R I C P R O P E R T Y 26 9 SU B S T A T I O N E Q U I P M E N T L 4 0 27 0 ST A T I O N A N D L I N E R E N T A L S L 2 8 - 6 1 27 1 TR A N S F O R M E R R E N T A L 10 8 27 2 CO G E N E R A T I O N L 3 9 3 27 3 DA R K F I B E R P R O J E C T DI R E C T 27 4 PO L E A T T A C H M E N T S L 8 3 27 5 FA C I L I T I E S C H A R G E S DI R E C T 27 6 OT H E R R E N T A L S ( P A R K S ) L 2 1 27 7 RE A L E S T A T E R E N T S P- P T D 27 8 TO T A L A C C O U N T 4 5 4 27 9 26 0 4 5 6 OT H E R E L E C T R I C R E V E N U E S 26 1 TR A N S F O R O T H E R S - F I R M L 4 4 - 6 1 28 2 TR A N S F O R O T H E R S - N O N F I R M KW H - 26 3 AN T E L O P E - AL T . S E R V I C E C H A R G E DI R E C T 28 4 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 D3 6 0 1 28 5 TR A N S M I S S I O N F O R I E S 44 - 5 5 26 6 ST A N D B Y C H A R G E D3 6 0 1 26 7 SI E R R A P A C I F I C U S A G E C H A R G E PI - 26 6 MI S C E L L A N E O U S PT D 28 9 TO T A L A C C O U N T 4 5 6 29 0 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 TO T A L O P E R A T I N G R E V E N U E S ~- I ~ m (Q . - x (1 ) o ; I ~ = . '" - , !2 " . CD c : m - 03 ' z :: - - ~ ~ "'C 6 - , , - O1 ( " ) O J ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 25 2 ' " TA B L E 4 - OP E R A T I N G R E V E N U E S ' " 25 3 25 4 O P E R A T I N G R E V E N U E S 25 5 S A L E S O F E L E C T R I C I T Y 25 6 FI R M E N E R G Y S A L E S 25 7 4 4 0 - 4 4 8 RE T A I L DI R E C T 61 7 82 0 26 8 25 8 AD J U S T M E N T S T O R E V E N U E / R E F U N D S PT D 25 9 4 4 7 FIR M S A L E S F O R R E S A L E DI R E C T 26 0 4 4 7 SY S T E M O P P O R T U N I T Y S A L E S KW H - 26 1 TO T A L S A L E S O F E L E C T R I C I T Y 61 7 82 0 26 8 26 2 26 3 O T H E R O P E R A T I N G R E V E N U E S 26 4 4 1 5 ME R C H A N D I S I N G R E V E N U E S RE V 26 5 26 6 4 5 1 MIS 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 DI R E C T 93 3 62 1 26 7 26 8 4 5 4 RE N T S F R O M E L E C T R I C P R O P E R T Y 26 9 SU B S T A T I O N E Q U I P M E N T L 4 0 27 0 ST A T I O N A N D L I N E R E N T A L S L 2 8 - 6 1 27 1 TR A N S F O R M E R R E N T A L 10 8 27 2 CO G E N E R A T I O N L 3 9 3 27 3 DA R K F I B E R P R O J E C T DI R E C T 27 4 PO L E A T T A C H M E N T S L 8 3 27 5 FA C I L I T I E S C H A R G E S DI R E C T 64 6 74 5 27 6 OT H E R R E N T A L S ( P A R K S ) L 2 1 27 7 RE A L E S T A T E R E N T S PT D 27 6 TO T A L A C C O U N T 4 5 4 27 9 28 0 4 5 6 OT H E R E L E C T R I C R E V E N U E S 28 1 TR A N S F O R O T H E R S - F I R M L~ 1 28 2 TR A N S F O R O T H E R S - N O N F I R M KW H - 28 3 AN T E L O P E - A L T . S E R V I C E C H A R G E DI R E C T 28 4 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 D3 6 0 1 26 5 TR A N S M I S S I O N F O R I E S 44 - 5 5 28 6 ST A N D B Y C H A R G E D3 6 0 1 28 7 SI E R R A P A C I F I C U S A G E C H A R G E PI - 28 6 MI S C E L L A N E O U S PT D 26 9 TO T A L A C C O U N T 4 5 6 29 0 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 93 3 62 1 64 8 74 5 3J . 2 TO T A L O P E R A T I N G R E V E N U E S 93 3 62 1 64 8 74 5 61 7 82 0 26 8 ;; ? - I CO ' - X CD g ; f ~: ! . ~~ , 0 c : m ; : ; : 03 ' z .. . . . - 0 "6 6 : ' " O1 ( ) C D ~ 29 4 ' . ' TA B L E 5 - OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 29 5 29 6 S T E A M P O W E R G E N E R A T I O N 29 7 O P E R A T I O N 29 6 5 0 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 29 B 5 0 1 - o P FU E L 30 0 30 1 5 0 2 - o P 30 2 30 3 30 4 30 5 5 0 5 - o P 30 6 30 7 30 6 30 B 5 0 6 - o P 31 0 5 0 7 - o P 31 1 ST E A M E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 2 EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 5 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L S T E A M O P E R A T I O N E X P E N S E S 31 2 31 3 M A I N T E N A N C E 31 4 5 1 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 31 5 5 1 1 - M T ST R U C T U R E S 31 6 5 1 2 - M T BO I L E R P L A N T 31 7 LA B O R 31 6 OT H E R 31 9 TO T A L A C C O U N T 5 1 2 32 0 5 1 3 - M T EL E C T R I C P L A N T 32 1 LA B O R 32 2 OT H E R 32 3 TO T A L A C C O U N T 5 1 3 32 4 5 1 4 - M T MI S C E L L A N E O U S S T E A M P L A N T 32 5 TO T A L S T E A M M A I N T E N A N C E E X P E N S E S 32 6 32 7 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 32 8 32 9 H Y D R A U L I C P O W E R G E N E R A T I O N 33 0 5 3 5 - o P SU P E R V I S I O N & E N G I N E E R I N G 33 1 5 3 6 - o P WA T E R F O R P O W E R 33 2 5 3 7 - o P HY D R A U L I C E X P E N S E S ~3 5 3 8 - o P EL E C T R I C E X P E N S E S ~4 LA B O R ~5 OT H E R ~ ~ ~ 6 TO T A L A C C O U N T 5 3 8 ~~ ~ 7 ~ "" " ! ! ; ~ 6 i i 3 9 - O P ; 3 ~ B ~O - o P :: ~ ~ o -, - "0 0 " " " 01 ( ) ( ) ) - ' - MIS C E L L A N E O U S E X P E N S E S RE N T S TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S (A ) AL L O C A T O R PI - KW H - PI - KW H - 8 PI - KW H - 8 PI - PI - PI - PI - PI - KW H - PI - KW H - PI - L 6 7 5 PI - PI - PI - KW H - PI - PI - ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S . . PR O D U C T I O N F U N C T I O N ' - - - - -- - - - - - . TR A N S M I S S I O N F U N C T I O N - - - -- - - - -- - - _ . DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 74 6 06 6 72 4 09 3 02 1 97 2 11 3 14 9 87 8 11 3 14 9 87 8 27 8 81 7 94 5 02 6 33 3 79 2 88 5 85 6 88 5 85 6 16 4 67 3 83 4 15 1 34 5 92 3 48 8 , 22 9 62 2 88 4 62 2 88 4 1, 4 5 7 03 5 22 5 78 7 3, 4 1 1 23 4 81 4 55 3 25 1 13 0 10 4 14 3 14 6 98 6 13 1 99 4 56 8 55 0 92 0 05 7 86 6 1, 4 9 3 05 3 41 2 96 8 17 1 25 8 24 1 71 0 88 4 26 4 44 0 20 4 44 4 06 0 62 0 , 4 2 4 62 0 , 4 2 4 15 , 50 4 68 9 74 3 24 4 72 2 92 3 02 0 32 1 72 7 , 4 5 3 72 7 , 4 5 3 47 0 69 7 62 1 72 5 91 6 63 0 70 5 09 6 56 0 99 9 15 9 55 5 56 7 80 8 , 4 2 1 99 4 05 2 81 4 36 9 64 9 62 2 51 3 , 4 9 8 13 6 , 12 4 59 0 43 6 56 2 , 4 5 4 02 7 98 2 08 0 81 1 44 8 21 2 63 2 59 9 39 1 01 3 39 1 01 3 47 1 82 4 53 6 26 9 05 1 79 1 48 4 , 4 7 8 41 3 61 7 17 1 52 7 24 2 09 0 21 , 4 7 0 18 9 29 4 ' " TA B L E 5 - OP E R A T I O N MA I N T E N A N C E EX P E N S E S " . 29 5 29 6 S T E A M P O W E R G E N E R A T I O N 29 7 O P E R A T I O N 29 6 5 0 0 - 0P SU P E R V I S I O N & E N G I N E E R I N G 29 9 5 0 1 - o P FU E L 30 0 30 1 5 0 2 - o P 30 2 30 3 30 4 30 5 5 0 5 - 30 6 30 7 30 6 30 9 5 0 6 - o P 31 0 5 0 7 - o P 31 1 ST E A M E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 2 EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 5 MIS C E L L A N E O U S E X P E N S E S RE N T S TO T A L S T E A M O P E R A T I O N E X P E N S E S 31 2 31 3 M A I N T E N A N C E 31 4 5 1 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 31 5 5 1 1 - M T ST R U C T U R E S 31 6 5 1 2 - M T BO I L E R P L A N T 31 7 LA B O R 31 8 OT H E R 31 9 TO T A L A C C O U N T 5 1 2 32 0 5 1 3 - M T EL E C T R I C P L A N T 32 1 LA B O R 32 2 OT H E R 32 3 TO T A L A C C O U N T 5 1 3 32 4 5 1 4 - M T MIS C E L L A N E O U S S T E A M P L A N T 32 5 TO T A L S T E A M M A I N T E N A N C E E X P E N S E S 32 6 32 7 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 32 8 32 9 H Y D R A U L I C P O W E R G E N E R A T I O N 33 0 5 3 5 - o P SU P E R V I S I O N & E N G I N E E R I N G 33 1 5 3 6 - o P WA T E R F O R P O W E R 33 2 5 3 7 - o P HY D R A U L I C E X P E N S E S ~3 5 3 8 - o P EL E C T R I C E X P E N S E S ~4 LA B O R ~5 OT H E R i1 -I ~ 6 TO T A L A C C O U N T 5 3 8 ~' ! I ! i 7 ~ -I ' - ~ ~ 6 a ' 3 9 - o P ~ 3 ~ 9 ~O - o P :: ~ l " 4 o ~ - C O - l ' - 01 ( ' ) ( X I ~ MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S AL L O C A T O R PI - KW H - 5 PI - KW H - PI - KW H - PI - PI - PI - PI - PI - KW H - 5 PI - KW H - PI - L 6 7 5 PI - PI - PI - KW H - PI - PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ru . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D (P ) (Q ) (R ) .. . . . . . . . . . . LI N E T R A N S PR I D I R E C T LI N E T R A N S SE C D M D LI N E T R A N S PR I C U S T 29 4 " . TA B L E 5 - OP E R A T I O N MA I N T E N A N C E E X P E N S E S . ' . 29 5 29 6 S T E A M P O W E R G E N E R A T I O N 29 7 O P E R A T I O N 29 8 5 0 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 29 9 5 0 1 - o P FU E L AL L O C A T O R PI - KW H - 30 0 30 1 5 0 2 - o P ST E A M E X P E N S E S 30 2 LA B O R PI - 30 3 OT H E R KW H - 30 4 TO T A L A C C O U N T 5 0 2 30 5 5 0 5 - o P EL E C T R I C E X P E N S E S 30 6 LA B O R PI - 30 7 OT H E R KW H - 30 8 TO T A L A C C O U N T 5 0 5 30 9 5 0 6 - o P MI S C E L L A N E O U S E X P E N S E S PI - 31 0 5 0 7 - o P RE N T S PI - 31 1 TO T A L S T E A M O P E R A T I O N E X P E N S E S 31 2 31 3 M A I N T E N A N C E 31 4 5 1 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 31 5 5 1 1 - M T ST R U C T U R E S 31 6 5 1 2 - M T BO I L E R P L A N T 31 7 LA B O R 31 6 OT H E R 31 9 TO T A L A C C O U N T 5 1 2 32 0 5 1 3 - M T EL E C T R I C P L A N T 32 1 LA B O R 32 2 OT H E R 32 3 TO T A L A C C O U N T 5 1 3 32 4 5 1 4 - M T MI S C E L L A N E O U S S T E A M P L A N T 32 5 TO T A L S T E A M M A I N T E N A N C E E X P E N S E S 32 6 32 7 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 32 6 32 9 H Y D R A U L I C P O W E R G E N E R A T I O N 33 0 5 3 5 - o P SU P E R V I S I O N & E N G I N E E R I N G 33 1 5 3 6 - o P WA T E R F O R P O W E R 33 2 5 3 7 - o P HY D R A U L I C E X P E N S E S ~3 5 3 8 - o P EL E C T R I C E X P E N S E S ~4 LA B O R ~5 OT H E R ~ ~ ~ 6 TO T A L A C C O U N T 5 3 8 ~ ~ ~ 7 ~ -" ' - ~ ~ 6 a ' 3 9 - o P ~ ~ ~ 9 ~ O - o P ~ = c ~ O C1 1 ( ' ) O J MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S PI - PI - PI - KW H - PI - KW H - PI - L 6 7 5 PI - PI - PI - KW H - PI - PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R .. . . . . ST R E E T LI G H T S (X ) (Y ) IN S T A L L A T I O N CU S T P R E M 29 4 ' " TA B L E 5 - OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 29 5 29 6 S T E A M P O W E R G E N E R A T I O N 29 7 O P E R A T I O N 29 6 5 0 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 29 9 5 0 1 - o P FU E L AL L O C A T O R PI - KW H - 30 0 30 1 5 0 2 - o P ST E A M E X P E N S E S 30 2 LA B O R PI - 30 3 OT H E R KW H - 30 4 TO T A L A C C O U N T 5 0 2 30 5 5 0 5 - o P EL E C T R I C E X P E N S E S 30 6 LA B O R PI - 30 7 OT H E R KW H - 30 8 TO T A L A C C O U N T 5 0 5 30 9 5 0 6 - o P MIS C E L L A N E O U S E X P E N S E S PI - 31 0 5 0 7 - o P RE N T S PI - 31 1 TO T A L S T E A M O P E R A T I O N E X P E N S E S 31 2 31 3 M A I N T E N A N C E 31 4 5 1 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 31 5 5 1 1 - M T ST R U C T U R E S 31 6 5 1 2 - M T BO I L E R P L A N T 31 7 LA B O R 31 8 OT H E R 31 9 TO T A L A C C O U N T 5 1 2 32 0 5 1 3 - MT EL E C T R I C P L A N T 32 1 LA B O R 32 2 OT H E R 32 3 TO T A L A C C O U N T 5 1 3 32 4 5 1 4 - M T MI S C E L L A N E O U S S T E A M P L A N T 32 5 TO T A L S T E A M M A I N T E N A N C E E X P E N S E S 32 6 32 7 32 8 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 32 9 H Y D R A U L I C P O W E R G E N E R A T I O N 33 0 5 3 5 - o P SU P E R V I S I O N & E N G I N E E R I N G 33 1 5 3 6 - o P WA T E R F O R P O W E R 33 2 5 3 7 - o P HY D R A U L I C E X P E N S E S ~3 5 3 8 - o P EL E C T R I C E X P E N S E S ~4 LA B O R ~5 OT H E R ~ ~ ~ 6 TO T A L A C C O U N T 5 3 8 ~1 1 ! ! 7 ~ !! ! . ~ 6 8 i 3 9 - o P 3 ~ 9 ~ O - o P =: : . . . i ' i o -o o ~ O1 ( ) C D ~ MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S PI - PI - PI - KW H - PI - KW H - PI - L 6 7 5 PI - PI - PI - KW H - PI - PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~) ~ - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R 29 4 ' " TA B L E 5- OP E R A 1 1 0 N MA I N T E N A N C E EX P E N S E S " . 29 5 29 6 S T E A M P O W E R G E N E R A T I O N 29 7 O P E R A T I O N 29 6 5 0 0 - D P SU P E R V I S I O N & E N G I N E E R I N G 29 9 5 0 1 - D P FU E L AL L O C A T O R PI - KW H - 30 0 30 1 5 0 2 - D P ST E A M E X P E N S E S 30 2 LA B O R PI - 30 3 OT H E R KW H - 8 30 4 TO T A L A C C O U N T 5 0 2 30 5 5 0 5 - D P EL E C T R I C E X P E N S E S 30 6 LA B O R PI- 30 7 OT H E R KW H - 30 6 TO T A L A C C O U N T 5 0 5 30 9 5 0 6 - D P MIS C E L L A N E O U S E X P E N S E S PI- 31 0 5 0 7 - D P RE N T S PI- 31 1 TO T A L S T E A M O P E R A T I O N E X P E N S E S 31 2 31 3 M A I N T E N A N C E 31 4 5 1 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 31 5 5 1 1 - M T ST R U C T U R E S 31 6 5 1 2 - M T BO I L E R P L A N T 31 7 LA B O R 31 6 OT H E R 31 9 TO T A L A C C O U N T 5 1 2 32 0 5 1 3 - M T EL E C T R I C P L A N T 32 1 LA B O R 32 2 OT H E R 32 3 TO T A L A C C O U N T 5 1 3 32 4 5 1 4 - M T MI S C E L L A N E O U S S T E A M P L A N T 32 5 TO T A L S T E A M M A I N T E N A N C E E X P E N S E S 32 6 32 7 32 6 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 32 9 H Y D R A U L I C P O W E R G E N E R A T I O N 33 0 5 3 5 - 0P SU P E R V I S I O N & E N G I N E E R I N G 33 1 5 3 6 - D P WA T E R F O R P O W E R 33 2 5 3 7 - D P HY D R A U L I C E X P E N S E S ~3 5 3 8 - D P EL E C T R I C E X P E N S E S ~4 LA B O R ~5 OT H E R Jl- l TO T A L A C C O U N T 5 3 8 ca J ~ ' ! \ ! j 7 ~ .I ' - ! ! ! . ~ 6 a ' 3 9 - D P ~ 3 ~ 9 ~ 0 - D P :: ~ i 4 0 ~ - C O . l ' - c. n ( ) CD ~ MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S PI- PI - PI - KW H - PI - KW H - PI - L 6 7 5 PI - PI - PI - KW H - PI - PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - - -- - MI S C E L L A N E O U S - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R (A ) AL L O C A T O R 34 1 ." T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S ' . ' 34 2 34 3 M A I N T E N A N C E 34 4 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 34 5 5 4 2 - M T ST R U C T U R E S 34 6 5 4 3 - M T RE S E R V O I R S , D A M S & W A T E R W A Y S 34 7 5 4 4 - MT EL E C T R I C P L A N T 34 6 LA B O R 34 9 OT H E R 35 0 TO T A L A C C O U N T 5 4 4 35 1 35 2 5 4 5 " - M T 35 3 35 4 35 5 35 6 MIS C E L L A N E O U S H Y D R A U L I C P L A N T TO T A L H Y 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 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 35 7 35 8 O T H E R P O W E R G E N E R A T I O N 35 9 O P E R A T I O N 36 0 5 4 6 - o P SU P E R V I S I O N & E N G I N E E R I N G 36 1 5 4 7 - o P FU E L 36 2 5 4 8 - o P GE N E R A T I N G E X P E N S E S 36 3 LA B O R 36 4 OT H E R 36 5 TO T A L A C C O U N T 5 4 8 36 6 36 7 5 4 9 - o P 36 8 5 5 0 - o P 36 9 37 0 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L O T H E R P O W E R O P E R E X P E N S E S 37 1 37 2 M A I N T E N A N C E 37 3 5 5 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 37 4 5 5 2 - M T ST R U C T U R E S 37 5 5 5 3 - M T GE N E R A T I N G & E L E C T R I C P L A N T 37 6 LA B O R 37 7 OT H E R 37 6 TO T A L A C C O U N T 5 5 3 37 9 ~O 5 5 4 - M T 3jl 1 -; ; r - I ~ 3 (Q ' - X CD o ; I ~ = - i5 ; t = " m g 03 ' z :: ~ ~ ~ "'C 6 - " " () 1 ( ) CX I MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S L 6 8 2 PI - PI - PI - KW H - PI - L 6 9 2 KW H - 0 PI - KW H - o PI - PI - L 6 9 8 PI - PI - KW H - o PI - o ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N * -- - - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - - - - - - -- - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 00 7 82 3 83 2 64 4 17 5 17 9 25 3 83 8 51 9 96 6 73 3 87 1 99 6 27 4 41 3 15 5 58 3 11 9 58 4 67 2 65 7 16 3 92 7 50 8 67 8 53 5 67 8 53 5 26 3 20 7 38 7 23 0 40 4 68 4 98 2 , 54 6 90 8 37 0 37 8 55 9 34 4 95 7 34 4 95 7 71 0 21 5 71 0 21 5 20 8 19 4 20 8 19 4 57 4 57 4 30 6 76 8 31 0 60 5 31 0 60 5 67 2 54 5 17 5 17 5 18 8 66 9 18 8 66 9 17 7 17 7 96 7 96 7 13 1 14 5 40 8 50 6 40 8 50 6 72 8 , 4 9 5 8,4 0 1 04 0 34 1 '" T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S ' " 34 2 34 3 M A I N T E N A N C E 34 4 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 34 5 5 4 2 - M T ST R U C T U R E S 34 6 5 4 3 - M T RE S E R V O I R S , D A M S & W A T E R W A Y S 34 7 5 4 4 - M T EL E C T R I C P L A N T 34 6 LA B O R 34 9 OT H E R 35 0 TO T A L A C C O U N T 5 4 4 35 1 35 2 5 4 5 - M T MIS C E L L A N E O U S H Y D R A U L I C P L A N T 35 3 35 4 TO T A L H Y 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 35 5 35 6 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 35 7 35 6 O T H E R P O W E R G E N E R A T I O N 35 9 O P E R A T I O N 36 0 5 4 6 - o P SU P E R V I S I O N & E N G I N E E R I N G 36 1 5 4 7 - o P FU E L 36 2 5 4 8 - o P GE N E R A T I N G E X P E N S E S 36 3 LA B O R 36 4 OT H E R 36 5 TO T A L A C C O U N T 5 4 8 36 6 36 7 5 4 9 - o P 36 6 5 5 0 - o P MI S C E L L A N E O U S E X P E N S E S RE N T S 36 9 37 0 TO T A L O T H E R P O W E R O P E R E X P E N S E S 37 1 37 2 M A I N T E N A N C E 37 3 5 5 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 37 4 5 5 2 - M T ST R U C T U R E S 37 5 5 5 3 - M T GE N E R A T I N G & E L E C T R I C P L A N T 37 6 LA B O R 37 7 OT H E R 37 6 TO T A L A C C O U N T 5 5 3 37 9 ~O 5 5 4 - M T 5j ! 1 -; ' J - I ~ 3 UJ ' - X CD a ; t ~ ~ -" ' - , c - .. . . . c : m ; : : ; : Q. . 6 ~ .. . . . . "'C 6 - " , - O1 ( ) C D ~ MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S AL L O C A T O R L 6 8 2 PI - PI - PI - KW H - PI - L 6 9 2 KW H - 0 PI - KW H - o PI-PI - o L 6 9 8 PI-PI- KW H - o PI- (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N ,S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T (0 ) (R ) .. . . . . LI N E T R A N S PR I D I R E C T LI N E T R A N S SE C D M D 34 1 ' " T A B L E 5 . O P E R A T I O N & MA I N T E N A N C E E X P E N S E S ' " 34 2 34 3 M A I N T E N A N C E 34 4 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 34 5 5 4 2 - M T ST R U C T U R E S 34 6 5 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S 34 7 5 4 4 - M T EL E C T R I C P L A N T 34 8 LA B O R 34 9 OT H E R 35 0 TO T A L A C C O U N T 5 4 4 35 1 35 2 5 4 5 - M T MI 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 35 3 35 4 TO T A L H Y 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 35 5 35 6 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 35 7 35 6 O T H E R P O W E R G E N E R A T I O N 35 9 O P E R A T I O N 36 0 5 4 6 - o P SU P E R V I S I O N & E N G I N E E R I N G 36 1 5 4 7 - o P FU E L 36 2 5 4 8 - o P GE N E R A T I N G E X P E N S E S 36 3 LA B O R 36 4 OT H E R 36 5 TO T A L A C C O U N T 5 4 8 36 6 36 7 5 4 9 - o P 36 6 5 5 0 - o P MI S C E L L A N E O U S E X P E N S E S RE N T S 36 9 37 0 TO T A L O T H E R P O W E R O P E R E X P E N S E S 37 1 37 2 M A I N T E N A N C E 37 3 5 5 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 37 4 5 5 2 - MT ST R U C T U R E S 37 5 5 5 3 - M T GE N E R A T I N G & E L E C T R I C P L A N T 37 6 LA B O R 37 7 OT H E R 37 6 TO T A L A C C O U N T 5 5 3 37 9 ~O 5 5 4 - M T ~ - I ~ 3 (C . - X (J ) i i i ' ~ = - .j: o . , ! 2 : (J O C 03 ' z :: - - ~ ~ ~ l J 6 . j : o . 01 0 ( J O ~ MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A l N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S AL L O C A T O R L 6 8 2 PI - PI - PI - KW H - PI - L 6 9 2 KW H - o PI - KW H - 0 PI - PI - L 6 9 8 PI - PI - KW H - 0 PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R (X ) (Y ) ST R E E T LI G H T S .. . . . . . . . . IN S T A L L A T I O N CU S T P R E M AL L O C A T O R 34 1 . . . TA B L E 5 - O P 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 . 34 2 34 3 M A I N T E N A N C E 34 4 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 34 5 5 4 2 - M T ST R U C T U R E S 34 6 5 4 3 - M T RE S E R V O I R S , D A M S & W A T E R W A Y S 34 7 5 4 4 - M T EL E C T R I C P L A N T 34 6 LA B O R 34 9 OT H E R 35 0 TO T A L A C C O U N T 5 4 4 35 1 35 2 5 4 5 - M T 35 3 35 4 35 5 35 6 35 7 MI 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 TO T A L H Y 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 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 35 8 O T H E R P O W E R G E N E R A T I O N 35 9 O P E R A T I O N 36 0 5 4 6 - 0P SU P E R V I S I O N & E N G I N E E R I N G 36 1 5 4 7 - o P FU E L 36 2 5 4 8 - o P GE N E R A T I N G E X P E N S E S 36 3 LA B O R 36 4 OT H E R 36 5 TO T A L A C C O U N T 5 4 8 36 6 36 7 5 4 9 - o P 36 6 5 5 0 - o P 36 9 37 0 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L O T H E R P O W E R O P E R E X P E N S E S 37 1 37 2 M A I N T E N A N C E 37 3 5 5 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 37 4 5 5 2 - M T ST R U C T U R E S 37 5 5 5 3 - M T GE N E R A T I N G & E L E C T R I C P L A N T 37 6 LA B O R 37 7 OT H E R 37 6 TO T A L A C C O U N T 5 5 3 37 9 ~O 5 5 4 - M T :J j I 1 ~ - I ~ 3 (Q ' - X CD m t ~ : ! . ~ - , ", c m ; : : ; : 0 3 ' Z :: - = - ~ 9 -C 6 ~ 01 ( ) ( X ) ~ MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S L 6 8 2 PI - PI - PI - KW H - PI - L 6 9 2 KW H - PI - KW H - o PI -PI - o L 6 9 8 PI - PI - KW H - 0 PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~) ~ ~) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - " " " ' CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R U N CO L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R 34 1 . . . TA B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S ' " 34 2 34 3 M A I N T E N A N C E 34 4 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 34 5 5 4 2 - M T ST R U C T U R E S 34 6 5 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S 34 7 5 4 4 - M T EL E C T R I C P L A N T 34 6 LA B O R 34 9 OT H E R 35 0 TO T A L A C C O U N T 5 4 4 35 1 35 2 5 4 5 - M T 35 3 MI 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 35 4 35 5 TO T A L H Y 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 35 6 35 7 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 35 6 O T H E R P O W E R G E N E R A T I O N 35 9 O P E R A T I O N 36 0 5 4 6 - O P SU P E R V I S I O N & E N G I N E E R I N G 36 1 5 4 7 - O P FU E L 36 2 5 4 8 - O P GE N E R A T I N G E X P E N S E S 36 3 LA B O R 36 4 OT H E R 36 5 TO T A L A C C O U N T 5 4 8 36 6 36 7 5 4 9 - O P 36 6 5 5 0 - O P 36 9 MI S C E L L A N E O U S E X P E N S E S RE N T S 37 0 37 1 TO T A L O T H E R P O W E R O P E R E X P E N S E S 37 2 M A I N T E N A N C E 37 3 5 5 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 37 4 5 5 2 - M T ST R U C T U R E S 37 5 5 5 3 - M T GE N E R A T I N G & E L E C T R I C P L A N T 37 6 LA B O R 37 7 OT H E R 37 6 TO T A L A C C O U N T 5 5 3 37 9 ~o 5 5 4 - M T :J j I 1 ~ - I ~ 3 (Q ' - X CD o ; I ~ ~ 01 _ , 2" - DC m - 03 ' z :: ~ ~ 9 "U b -I' - 01 ( ' ) c o ~ MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A l N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S AL L O C A T O R L 6 8 2 PI-PI - PI - KW H - PI- L 6 9 2 KW H - O PI- KW H - 0 PI-PI- L 6 9 8 PI-PI- KW H - O PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - -- - - - MI S C E L L A N E O U S -- - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 38 4 . . . TA B L E 5 - OP E R A n O N MA I N T E N A N C E E X P E N S E S ' . . 38 5 38 6 O T H E R P O W E R S U P P L Y E X P E N S E 38 7 5 5 5 . PU R C H A S E D P O W E R 38 6 EN E R G Y R E L A T E D 38 9 39 0 5 5 5 . 39 1 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 CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D 39 2 39 3 39 4 39 5 TO T A L A C C O U N T 5 5 5 39 6 39 7 5 5 6 39 6 5 5 7 LO 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 OT H E R E X P E N S E S 39 9 40 0 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 40 1 40 2 TO T A L P R O D U C T I O N E X P E N S E S 40 3 40 4 40 5 T R A N S M I S S I O N E X P E N S E S 40 6 40 7 O P E R A T I O N 40 6 5 6 0 - O P SU P E R V I S I O N & E N G I N E E R I N G 40 9 5 6 1 - O P LO A D D I S P A T C H I N G 41 0 5 6 2 - O P ST A T I O N E X P E N S E S 41 1 5 6 3 - O P OV E R H E A D L I N E E X P E N S E S 41 2 5 6 5 - O P 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 41 3 5 6 6 - O P MI S C E L L A N E O U S E X P E N S E S 41 4 5 6 7 - O P RE N T S 41 5 41 6 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 ~- I ~ m (Q . - x CD w t ~ : : ! . (J ' 1 ~ , !:! . ~c : m ~ 03 ' Z :. : ~ ~ ~ "U b. l O - (J ' 1 ( ) o o ~ (A ) AL L O C A T O R PP - KW H PP - PP - KW H PP - PP - L 7 1 2 L 6 3 L 3 8 - L 4 4 - 5 5 KW H - L 6 3 L 6 3 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " PR O D U C T I O N F U N C T I O N ' - - - - - - - - - - TR A N S M I S S I O N F U N C T I O N - - - - - -- - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 55 , 4 5 0 02 5 67 3 56 2 85 , 4 7 9 74 6 15 3 31 0 14 3 60 3 33 5 90 7 36 2 97 2 14 6 04 3 21 4 34 5 37 8 38 0 2, 4 1 1 54 0 38 6 62 7 77 3 05 8 80 4 31 8 78 8 36 7 41 6 19 5 03 7 80 2 61 7 90 8 55 , 4 5 0 02 5 67 3 56 2 85 , 4 7 9 74 6 90 7 36 2 , 97 2 41 1 52 9 38 6 , 60 7 77 3 05 8 80 4 30 9 41 6 19 3 03 7 79 0 78 8 36 7 38 4 ' " TA B L E 5 - OP E R A T I O N MA I N T E N A N C E E X P E N S E S .. . 38 5 38 6 O T H E R P O W E R S U P P L Y E X P E N S E 38 7 5 5 5 . PU R C H A S E D P O W E R 38 6 EN E R G Y R E L A T E D 38 9 39 0 5 5 5 , 39 1 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 CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D 39 2 39 3 39 4 39 5 TO T A L A C C O U N T 5 5 5 39 6 39 7 5 5 6 39 6 5 5 7 LO 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 OT H E R E X P E N S E S 39 9 40 0 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 40 1 40 2 TO T A L P R O D U C T I O N E X P E N S E S 40 3 40 4 40 5 T R A N S M I S S I O N E X P E N S E S 40 6 40 7 O P E R A T I O N 40 6 5 6 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 40 9 5 6 1 - o P LO A D D I S P A T C H I N G 41 0 5 6 2 - o P ST A T I O N E X P E N S E S 41 1 5 6 3 - o P OV E R H E A D L I N E E X P E N S E S 41 2 5 6 5 - o P 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 41 3 5 6 6 - o P MI S C E L L A N E O U S E X P E N S E S 41 4 5 6 7 - o P RE N T S 41 5 41 6 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 II) ;; ? - I Ie ' - x CD i i i ' ~ : ! . R; ; : : m g 03 ' z :: : : . . . ~ ~ ~ - 0 6 - 1 ' - - U1 ( ) ( ) ) ~ AL L O C A T O R PP - KW H PP - PP - KW H PP - PP - L 7 1 2 L 6 3 L 3 8 - 3 9 L 4 4 - 5 5 KW H - L 6 3 L 6 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S LIN E T R A N S L I N E TR A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T LI N E T R A N S SE C D M D (I ) (R ) 38 4 ' " TA B L E 5- OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 38 5 38 6 O T H E R P O W E R S U P P L Y E X P E N S E 38 7 5 5 5 . PU R C H A S E D P O W E R 36 6 EN E R G Y R E L A T E D 36 9 39 0 5 5 5 . 39 1 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 CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D 39 2 39 3 39 4 39 5 TO T A L A C C O U N T 5 5 5 39 6 39 7 5 5 6 39 6 5 5 7 LO 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 OT H E R E X P E N S E S 39 9 40 0 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 40 1 40 2 TO T A L P R O D U C T I O N E X P E N S E S 40 3 40 4 40 5 T R A N S M I S S I O N E X P E N S E S 40 6 40 7 O P E R A T I O N 40 8 5 6 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 40 9 5 6 1 - o P LO A D D I S P A T C H I N G 41 0 5 6 2 - o P ST A T I O N E X P E N S E S 41 1 5 6 3 - o P OV E R H E A D L I N E E X P E N S E S 41 2 5 6 5 - o P 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 41 3 5 6 6 - o P MI S C E L L A N E O U S E X P E N S E S 41 4 5 6 7 - o P RE N T S 41 5 41 6 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 (') !I I /J I (I ) ~- I Ie ' - x (I ) a ; t ; g = - (J 1 - , S! . (. . ) c : 03 ' Z :: ~ ~ 9 ~ - 0 6 - " " (J 1 ( ' ) C D ~ AL L O C A T O R PP - KW H PP - PP - KW H PP - PP - L 7 1 2 L 6 3 L 3 8 - 3 9 L 4 4 - 5 5 KW H - L 6 3 L 6 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R ST R E E T LI G H T S (X ) (Y ) IN S T A L L A T I O N CU S T P R E M 38 4 ' . ' TA B L E 5- OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 38 5 38 6 O T H E R P O W E R S U P P L Y E X P E N S E 36 7 5 5 5 . PU R C H A S E D P O W E R 36 6 EN E R G Y R E L A T E D 38 9 39 0 5 5 5 . 39 1 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 CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D 39 2 39 3 39 4 39 5 TO T A L A C C O U N T 5 5 5 39 6 39 7 5 5 6 39 6 5 5 7 LO 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 OT H E R E X P E N S E S 39 9 40 0 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 40 1 40 2 TO T A L P R O D U C T I O N E X P E N S E S 40 3 40 4 40 5 T R A N S M I S S I O N E X P E N S E S 40 6 40 7 O P E R A T I O N 40 8 5 6 0 - D P SU P E R V I S I O N & E N G I N E E R I N G 40 9 5 6 1 - D P LO A D D I S P A T C H I N G 41 0 5 6 2 - D P ST A T I O N E X P E N S E S 41 1 5 6 3 - D P OV E R H E A D L I N E E X P E N S E S 41 2 5 6 5 - D P 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 41 3 5 6 6 - D P MI S C E L L A N E O U S E X P E N S E S 41 4 5 6 7 - D P RE N T S 41 5 41 6 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 III ;; ? - t != ' CO ' - x CD Q; ' ~ ~ ~c m g 03 ' z .. , , - 0 ~= U b ~ (J ' 1 ( ) C D ~ AL L O C A T O R PP - KW H PP - PP - KW H PP - PP - L 7 1 2 L 6 3 L 3 8 - L 4 4 - 5 5 KW H - L 6 3 L 6 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - " " " ' CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R 38 4 . . TA B L E 5 - OP E R A n O N MA I N T E N A N C E E X P E N S E S . . . 36 5 36 6 O T H E R P O W E R S U P P L Y E X P E N S E 36 7 5 5 5 . PU R C H A S E D P O W E R 36 6 EN E R G Y R E L A T E D 38 9 39 0 5 5 5 . 39 1 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 CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D 39 2 39 3 39 4 39 5 TO T A L A C C O U N T 5 5 5 39 6 39 7 5 5 6 39 6 5 5 7 LO 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 OT H E R E X P E N S E S 39 9 40 0 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 40 1 40 2 TO T A L P R O D U C T I O N E X P E N S E S 40 3 40 4 40 5 T R A N S M I S S I O N E X P E N S E S 40 6 40 7 O P E R A T I O N 40 6 5 6 0 - 0P SU P E R V I S I O N & E N G I N E E R I N G 40 9 5 6 1 - O P LO A D D I S P A T C H I N G 41 0 5 6 2 - O P ST A T I O N E X P E N S E S - 41 1 5 6 3 - O P OV E R H E A D L I N E E X P E N S E S 41 2 5 6 5 - 0P 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 41 3 5 6 6 - O P MI S C E L L A N E O U S E X P E N S E S 41 4 5 6 7 - O P RE N T S 41 5 41 6 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 ;; ? - - i != ' m (c . - x CD o ; f ~ = - (1 1 - , Q" . (1 1 C m - 03 ' z :: - - ~ ! = ' "U 6 ~ (1 1 0 Q ) ~ AL L O C A T O R PP - KW H PP - PP - KW H PP - PP - K W L 7 1 2 L 6 3 L 3 8 - L 4 4 - 5 5 KW H - L 6 3 L 6 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) - - - - - - - - - MI S C E L L A N E O U S - - - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 41 7 ' " TA B L E 5- OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 41 6 M A I N T E N A N C E 41 9 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 42 0 5 6 9 - M T ST R U C T U R E S 42 1 5 7 0 - M T ST A T I O N E Q U I P M E N T 42 2 5 7 1 - M T OV E R H E A D L I N E S 42 3 5 7 3 - M T MI S C E L L A N E O U S P L A N T 42 4 42 5 42 6 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 42 7 TO T A L T R A N S M I S S I O N E X P E N S E S 42 6 42 9 D I S T R I B U T I O N E X P E N S E S 43 0 43 1 O P E R A T I O N 43 2 5 8 0 - O P SU P E R V I S I O N & E N G I N E E R I N G 43 3 5 8 1 - O P LO A D D I S P A T C H I N G 43 4 5 8 2 - O P ST A T I O N E X P E N S E S 43 5 5 8 3 - O P OV E R H E A D L I N E E X P E N S E S 43 6 5 8 4 - 0 P UN D E R G R O U N D L I N E E X P E N S E S 43 7 5 8 5 - O P ST 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 43 6 5 8 6 - O P ME T E R E X P E N S E S 43 9 5 8 7 - O P CU 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 44 0 5 8 8 - O P MIS C E L L A N E O U S E X P E N S E S 44 1 5 8 9 - O P RE N T S 44 2 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 44 3 44 4 M A I N T E N A N C E 44 5 5 9 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 44 6 5 9 1 - M T ST R U C T U R E S 44 7 5 9 2 - M T ST A T I O N E Q U I P M E N T 44 6 5 9 3 - MT OV E R H E A D L I N E S 44 9 5 9 4 - M T UN D E R G R O U N D L I N E S 45 0 5 9 5 - M T LI N E T R A N S F O R M E R S 45 1 5 9 6 - M T ST 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 45 2 5 9 7 - MT ME T E R S 45 3 5 9 8 - M T MI S C E L L A N E O U S P L A N T 45 4 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 45 5 II I (1 ) ;; ? - I (c . - X (1 ) n ; I ~ :! . 01 _ , mc m - 03 ' z :: - - ~ ~ "' C 6 -! : o - 01 ( " ) c o ~ TO T A L D I S T R I B U T I O N E X P E N S E S (A ) AL L O C A T O R L 7 2 0 L 3 3 - L 3 8 - L 4 4 - 5 5 L 6 3 L 7 3 0 D3 6 0 1 L 7 8 L 8 3 - 8 4 L 8 5 - 8 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 2 L 7 3 L 7 8 L 8 3 - 8 4 L 8 5 - 8 6 L 8 7 DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - -- n - - - n - . TR A N S M I S S I O N F U N C T I O N - -- - - - n n O - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 42 6 , 4 9 1 19 4 , 4 1 5 72 6 66 9 07 4 , 4 1 7 28 , 4 2 7 42 6 , 4 9 0 19 4 , 4 1 5 72 6 66 9 07 4 39 3 28 , 4 2 6 5, 4 5 0 , 4 1 9 06 8 32 6 17 8 , 29 2 21 0 , 38 6 22 6 27 5 94 5 , 86 1 17 8 12 7 15 9 71 4 55 5 22 5 14 5 54 2 77 3 , 79 4 14 9 47 0 52 2 68 4 24 1 08 8 99 6 96 8 91 5 , 30 5 20 9 , 36 1 56 2 78 7 73 3 61 4 94 9 34 1 15 3 91 0 76 2 37 4 28 5 05 8 41 7 . . . TA B L E $- OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 41 8 M A I N T E N A N C E 41 9 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 42 0 5 6 9 - M T ST R U C T U R E S 42 1 5 7 0 - MT ST A T I O N E Q U I P M E N T 42 2 5 7 1 - MT OV E R H E A D L I N E S 42 3 5 7 3 - M T MI S C E L L A N E O U S P L A N T 42 4 42 5 42 6 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 42 7 42 6 TO T A L T R A N S M I S S I O N E X P E N S E S 42 9 D I S T R I B U T I O N E X P E N S E S 43 0 43 1 O P E R A T I O N 43 2 5 8 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 43 3 5 8 1 - o P LO A D D I S P A T C H I N G 43 4 5 8 2 - 0P ST A T I O N E X P E N S E S 43 5 5 8 3 - o P OV E R H E A D L I N E E X P E N S E S 43 6 5 8 4 - D P UN D E R G R O U N D L I N E E X P E N S E S 43 7 5 8 5 - o P ST 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 43 6 5 8 6 - o P ME T E R E X P E N S E S 43 9 5 8 7 - o P CU 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 44 0 5 8 8 - o P MI S C E L L A N E O U S E X P E N S E S 44 1 5 8 9 - o P RE N T S 44 2 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 44 3 44 4 M A I N T E N A N C E 44 5 5 9 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 44 6 5 9 1 - M T ST R U C T U R E S 44 7 5 9 2 - M T ST A T I O N E Q U I P M E N T 44 6 5 9 3 - M T OV E R H E A D L I N E S 44 9 5 9 4 - M T UN D E R G R O U N D L I N E S 45 0 5 9 5 - M T LI N E T R A N S F O R M E R S 45 1 5 9 6 - MT ST 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 45 2 5 9 7 - MT ME T E R S 45 3 5 9 8 - M T MI S C E L L A N E O U S P L A N T 45 4 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 45 5 ;; ? - I Ie ' - X CO n ; f ~ : : ! . 01 _ , !2 " , -. . j c : 03 ' Z :: - !: 3 9 ~ - C b - i ' o - 01 ( ) ( X I ~ TO T A L D I S T R I B U T I O N E X P E N S E S AL L O C A T O R L 7 2 0 L 3 3 - L 3 8 - 3 9 L 4 4 - 5 5 L 6 3 L 7 3 0 D3 6 0 1 L 7 8 L 8 3 ~ 4 L 8 5 ~ 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 2 L 7 3 L 7 8 L 8 3 ~ 4 L 8 5 ~ 6 L 8 7 DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . . . . . . . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S LI N E T R A N S L I N E TR A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 34 7 73 0 82 5 73 2 00 0 41 5 69 5 29 8 58 9 88 9 68 5 17 6 , 55 2 51 1 60 9 20 8 73 5 80 0 41 7 85 3 17 5 11 1 65 0 40 5 86 4 43 2 39 0 11 7 54 4 10 8 73 1 24 1 82 9 27 3 11 2 22 1 95 6 58 0 54 3 23 2 13 2 , 11 8 92 0 11 6 82 0 89 5 2, 4 3 1 32 3 , 31 6 25 8 75 1 , 4 9 7 19 , 4 5 4 44 8 05 7 20 0 80 0 19 8 11 4 03 2 95 2 73 , 4 9 2 90 3 77 7 64 1 13 1 87 2 73 1 23 4 92 5 26 5 73 4 74 , 4 9 1 42 , 30 3 60 1 29 5 16 7 10 8 14 1 20 1 50 0 52 1 76 7 66 5 53 1 12 2 30 1 61 8 35 6 29 7 92 1 72 8 27 2 23 9 41 7 ' " TA B L E 5 - OP E R A n O N MA I N T E N A N C E E X P E N S E S ' " 41 6 M A I N T E N A N C E 41 9 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 42 0 5 6 9 - MT ST R U C T U R E S 42 1 5 7 0 - M T ST A T I O N E Q U I P M E N T 42 2 5 7 1 - M T O V E R H E A D LI N E S 42 3 5 7 3 - M T MI S C E L L A N E O U S P L A N T 42 4 42 5 42 6 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 42 7 42 6 TO T A L T R A N S M I S S I O N E X P E N S E S 42 9 D I S T R I B U T I O N E X P E N S E S 43 0 43 1 O P E R A T I O N 43 2 5 8 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 43 3 5 8 1 - o P LO A D D I S P A T C H I N G 43 4 5 8 2 - o P ST A T I O N E X P E N S E S 43 5 5 8 3 - o P OV E R H E A D L I N E E X P E N S E S 43 6 5 8 4 - 0 P UN D E R G R O U N D L I N E E X P E N S E S 43 7 5 8 5 - o P ST 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 43 6 5 8 6 - o P ME T E R E X P E N S E S 43 9 5 8 7 - o P C U S T O M E R IN S T A L L A T I O N S E X P E N S E 44 0 5 8 8 - o P MIS C E L L A N E O U S E X P E N S E S 44 1 5 8 9 - o P RE N T S 44 2 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 44 3 44 4 M A I N T E N A N C E 44 5 5 9 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 44 6 5 9 1 - M T ST R U C T U R E S 44 7 5 9 2 - MT ST A T I O N E Q U I P M E N T 44 8 5 9 3 - M T OV E R H E A D L I N E S 44 9 5 9 4 - M T UN D E R G R O U N D L I N E S 45 0 5 9 5 - MT LI N E T R A N S F O R M E R S 45 1 5 9 6 - M T ST 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 45 2 5 9 7 - M T ME T E R S 45 3 5 9 8 - M T MI S C E L L A N E O U S P L A N T 45 4 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 45 5 II ) /f I ;; ? - j != ' (Q ' - X CD i i i ' ~ 01 - , !: ! . () ) C m - 03 ' Z :: ~ ~ ! = ' lJ 6 ~ 01 0 ( ) ) ~ TO T A L D I S T R I B U T I O N E X P E N S E S (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R AL L O C A T O R L 7 2 0 L 3 3 - 3 4 L 3 8 - L 4 4 - 5 5 L 6 3 L 7 3 0 10 0 26 2 12 9 92 0 78 0 10 9 77 9 29 5 D3 6 0 1 24 5 55 0 15 0 , 4 3 6 43 1 14 7 21 2 15 3 08 3 L 7 8 L 8 3 ~ 4 25 3 01 4 14 3 68 4 L 8 5 ~ 6 34 8 36 5 19 7 83 3 DI R E C T DI R E C T 55 5 22 5 DI R E C T 03 6 0 1 44 1 61 4 27 0 55 5 15 3 64 5 26 4 75 7 27 5 31 5 D3 6 0 1 11 , 4 3 2 00 4 97 8 85 4 12 7 L 7 4 2 64 8 11 , 4 0 1 6, 4 7 4 L 7 3 L 7 8 L 8 3 ~ 4 69 9 90 5 39 7 46 9 L 8 5 ~ 6 19 3 , 4 2 2 10 9 84 3 L 8 7 15 4 60 2 DI R E C T DI R E C T DI R E C T 15 2 94 9 34 1 (X ) (Y ) .. . . . .. . . . . . ST R E E T IN S T A L L A T I O N LI G H T S CU S T P R E M 86 7 19 , 4 2 6 52 5 72 7 53 7 63 7 73 3 61 4 18 6 23 6 19 6 15 9 71 4 14 5 , 54 2 94 2 33 5 15 3 91 0 41 7 ' " TA B L E 5 - OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 41 6 M A I N T E N A N C E 41 9 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 42 0 5 6 9 - M T ST R U C T U R E S 42 1 5 7 0 - M T ST A T I O N E Q U I P M E N T 42 2 5 7 1 - M T OV E R H E A D L I N E S 42 3 5 7 3 - M T MI S C E L L A N E O U S P L A N T 42 4 42 5 42 6 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 42 7 42 6 TO T A L T R A N S M I S S I O N E X P E N S E S 42 9 D I S T R I B U T I O N E X P E N S E S 43 0 43 1 O P E R A T I O N 43 2 5 8 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 43 3 5 8 1 - o P LO A D D I S P A T C H I N G 43 4 5 8 2 - o P ST A T I O N E X P E N S E S 43 5 5 8 3 - o P OV E R H E A D L I N E E X P E N S E S 43 6 5 8 4 - o P UN D E R G R O U N D L I N E E X P E N S E S 43 7 5 8 5 - o P ST 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 43 6 5 8 6 - o P ME T E R E X P E N S E S 43 9 5 8 7 - o P CU 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 44 0 5 8 8 - o P MI S C E L L A N E O U S E X P E N S E S 44 1 5 8 9 - o P RE N T S 44 2 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 44 3 44 4 M A I N T E N A N C E 44 5 5 9 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 44 6 5 9 1 - M T ST R U C T U R E S 44 7 5 9 2 - M T ST A T I O N E Q U I P M E N T 44 6 5 9 3 - M T OV E R H E A D L I N E S 44 9 5 9 4 - M T UN D E R G R O U N D L I N E S 45 0 5 9 5 - M T LI N E T R A N S F O R M E R S 46 1 5 9 6 - M T ST 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 45 2 5 9 7 - M T M E T E R S 45 3 5 9 8 - M T MI S C E L L A N E O U S P L A N T 45 4 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 45 5 II ) (1 ) cl I - t (; ) IC ' - X (1 ) o ; I ~ 2 : 01 - , !2 " . (D C 03 ' z .. . . . - 0 .. . . , . "' C 6 -1 ' 0 O1 ( " ) O O ~ TO T A L D I S T R I B U T I O N E X P E N S E S AL L O C A T O R L 7 2 0 L 3 3 - L 3 8 - 3 9 L 4 4 - 5 5 L 6 3 L 7 3 0 D3 6 0 1 L 7 8 L 8 3 ~ 4 L 8 5 ~ 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 2 L 7 3 L 7 8 L 8 3 4 3 4 L 8 5 ~ 6 L 8 7 DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N FU N C T I O N " u . u ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R 41 7 . . . TA B L E 5- OP E R A T I O N MA I N T E N A N C E E X P E N S E S ' " 41 6 M A I N T E N A N C E 41 9 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 42 0 5 6 9 - M T ST R U C T U R E S 42 1 5 7 0 - MT ST A T I O N E Q U I P M E N T 42 2 5 7 1 - M T O V E R H E A D LI N E S 42 3 5 7 3 - M T MI S C E L L A N E O U S P L A N T 42 4 42 5 42 6 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 42 7 42 6 TO T A L T R A N S M I S S I O N E X P E N S E S 42 9 D I S T R I B U T I O N E X P E N S E S 43 0 43 1 O P E R A T I O N 43 2 5 8 0 - O P SU P E R V I S I O N & E N G I N E E R I N G 43 3 5 8 1 - O P LO A D D I S P A T C H I N G 43 4 5 8 2 - O P ST A T I O N E X P E N S E S 43 5 5 8 3 - O P OV E R H E A D L I N E E X P E N S E S 43 6 5 8 4 - 0 P UN D E R G R O U N D L I N E E X P E N S E S 43 7 5 8 5 - O P ST 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 43 6 5 8 6 - O P ME T E R E X P E N S E S 43 9 5 8 7 - O P C U S T O M E R IN S T A L L A T I O N S E X P E N S E 44 0 5 8 8 - O P MIS C E L L A N E O U S E X P E N S E S 44 1 5 8 9 - O P RE N T S 44 2 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 44 3 44 4 M A I N T E N A N C E 44 5 5 9 0 - M T SU P E R V I S I O N & E N G I N E E R I N G 44 6 5 9 1 - M T ST R U C T U R E S 44 7 5 9 2 - M T ST A T I O N E Q U I P M E N T 44 6 5 9 3 - M T OV E R H E A D L I N E S 44 9 5 9 4 - M T UN D E R G R O U N D L I N E S 45 0 5 9 5 - M T LI N E T R A N S F O R M E R S 45 1 5 9 6 - M T ST 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 45 2 5 9 7 - M T ME T E R S 45 3 5 9 8 - M T MI S C E L L A N E O U S P L A N T 45 4 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 45 5 II I ;; ? - I (; ) (Q ' - X CD 0 ; 1 ~ : ! . 0) - , O! : : m " " 0 3 ' Z :: - - ~ (; ) ~ l J 6 - , , " , (J 1 ( ' ) C D ~ TO T A L D I S T R I B U T I O N E X P E N S E S AL L O C A T O R L 7 2 0 L 3 3 - L 3 8 , L 4 4 - L 6 3 L 7 3 0 D3 6 0 1 L 7 8 L 8 3 - B 4 L 8 5 - B 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 2 L 7 3 L 7 8 L 8 3 - B 4 L 8 5 - B 6 L 8 7 DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) - - - - - - - - - MI S C E L L A N E O U S - - - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 45 7 ." T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S . . ' 45 6 45 9 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 46 0 9 0 1 - o P SU P E R V I S I O N 46 1 9 0 2 - o P ME T E R R E A D I N G 46 2 9 0 3 - o P C U S T O M E R RE C O R D S & C O L L E C T I O N S 46 3 9 0 4 - 0 P UN C O L L E C T I B L E A C C O U N T S 46 4 9 0 5 - o P MI S C C U S T O M E R A C C O U N T S E X P E N S E S 46 5 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 46 6 C U 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 46 7 9 0 7 - o P SU P E R V I S I O N 46 6 9 0 8 - o P CU S T O M E R A S S I S T A N C E 46 9 SY S T E M C O N S E R V A T I O N 47 0 OT H E R 47 1 TO T A L A C C O U N T 9 0 8 47 2 9 0 9 - o P IN F O R M A T I O N & I N S T R U C T I O N A L 47 3 9 1 0 - o P MIS C E L L A N E O U S E X P E N S E S 47 4 TO T A L C U S T S E R V & I N F O E X P E N S E S 47 5 47 6 A D M I N I S T R A T N E & G E N E R A L E X P E N S E S 47 7 47 6 9 2 0 - o P 47 9 9 2 1 - o P 46 0 9 2 2 - 46 1 9 2 3 - o P 46 2 AD M I N I S T R A T N E & G E N E R A L S A L A R I E S OF F I C E S U P P L I E S AD M I N & G E N E R A L E X P T R A N S F E R R E D - C R OU T S I D E S E R V I C E S 46 3 9 2 4 - 0 P 46 4 PR O P E R T Y I N S U R A N C E PR O D U C T I O N - ST E A M AL L R I S K & M I S C E L L A N E O U S TO T A L A C C O U N T 9 2 4 46 5 46 6 II ) ;; ? - ; != ' (Q . - X CD o; t ~ ~ () ) - , ~ c : m ; : ; : 03 ' Z :: - - ~ ! = ' ~ - o b - l ' - (j 1 ( ) ( X ) ~ (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " PR O D U C T I O N F U N C T l O N ' - - - - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - - - - - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T AL L O C A T O R L 7 5 5 57 0 06 5 DI R E C T 48 5 19 1 DI R E C T 83 8 88 6 DI R E C T 92 6 34 8 L 4 6 1 - 4 6 3 37 6 82 0 86 6 L 7 6 3 31 6 02 6 PI - 66 3 21 3 DI R E C T 91 4 43 4 57 7 64 7 DI R E C T 20 6 L 4 6 8 - 4 7 2 91 2 27 1 80 6 14 9 63 , 80 9 05 9 93 3 83 4 72 9 37 9 18 4 19 4 25 9 96 8 LA B O R 20 9 05 5 23 3 63 4 55 8 93 8 LA B O R 81 0 21 4 36 9 69 5 2, 4 7 6 26 3 LA B O R (2 9 37 7 73 0 ) 70 0 55 7 ) 91 1 94 6 ) LA B O R 16 9 77 5 30 7 19 8 36 5 98 4 PI - 92 3 , 4 0 5 38 2 93 6 54 0 46 9 P1 1 0 P - L 2 0 01 4 17 9 32 0 74 0 33 4 , 4 3 4 93 7 58 4 20 6 09 1 03 3 07 8 03 2 83 9 ) 12 1 50 9 (1 7 ) 47 1 71 2 45 7 ' " T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S . . ' 45 6 45 9 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 46 0 9 0 1 - o P SU P E R V I S I O N 46 1 9 0 2 - o P ME T E R R E A D I N G 46 2 9 0 3 - o P CU S T O M E R R E C O R D S & C O L L E C T I O N S 46 3 9 0 4 - 0 P UN C O L L E C T I B L E A C C O U N T S 46 4 9 0 5 - o P MIS C C U S T O M E R A C C O U N T S E X P E N S E S 46 5 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 46 6 C U 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 46 7 9 0 7 - o P SU P E R V I S I O N 46 6 9 0 8 - o P CU S T O M E R A S S I S T A N C E 46 9 SY S T E M C O N S E R V A T I O N 47 0 OT H E R 47 1 TO T A L A C C O U N T 9 0 8 47 2 9 0 9 - 0P IN F O R M A T I O N & I N S T R U C T I O N A L 47 3 9 1 0 - o P MI S C E L L A N E O U S E X P E N S E S 47 4 TO T A L C U S T S E R V & I N F O E X P E N S E S 47 5 47 6 A D 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 47 7 47 8 9 2 0 - o P 47 9 9 2 1 - o P 48 0 9 2 2 - 48 1 9 2 3 - o P 48 2 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 OF F I C E S U P P L I E S AD M I N & G E N E R A L E X P T R A N S F E R R E D - C R OU T S I D E S E R V I C E S 48 3 9 2 4 - 0 P 48 4 PR O P E R T Y I N S U R A N C E PR O D U C T I O N - S T E A M AL L R I S K & M I S C E L L A N E O U S TO T A L A C C O U N T 9 2 4 48 5 46 6 /J )(!) ;; ? - t (Q ' - X (! ) n ; I ~ : : : . m- , Nc : m ~ 03 ' Z :: ~ ! : ; J 9 "U 6 ~ (J T ( ) O O ~ (A ) AL L O C A T O R L 7 5 5 DI R E C T DI R E C T DI R E C T L 4 6 1 - 4 6 3 L 7 6 3 PI - DI R E C T DI R E C T L 4 6 8 - 4 7 2 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . , . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S LIN E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T (I ) 13 0 67 8 35 3 18 5 68 4 19 5 ) 74 6 , 4 5 9 20 3 36 1 LA B O R 2,4 6 7 52 4 24 3 72 6 LA B O R 80 8 34 6 84 3 LA B O R 60 3 44 6 ) (1 5 8 37 8 ) LA B O R 44 5 , 90 9 04 4 PI - P1 1 0 P - L2 0 14 1 39 9 14 , 4 2 9 34 5 76 9 76 8 , 4 6 0 52 4 32 7 ) 42 3 90 6 17 5 90 4 62 5 (1 1 4 30 6 ) 78 8 17 1 11 7 05 7 (1 1 1 19 5 ) 92 3 17 5 83 4 (6 3 14 6 ) 56 1 62 8 51 7 (4 0 69 7 ) 31 8 11 5 , 4 8 7 20 9 85 8 52 4 29 4 (R ) LI N E T R A N S SE C D M D 66 2 68 7 21 7 09 2 (4 3 0 62 7 ) 11 9 75 5 11 9 50 4 45 7 .' . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S ' . . 45 6 45 9 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 46 0 9 0 1 - 0P SU P E R V I S I O N 46 1 9 0 2 - o P ME T E R R E A D I N G 46 2 9 0 3 - o P CU S T O M E R R E C O R D S & C O L L E C T I O N S 46 3 9 0 4 - 0 P UN C O L L E C T I B L E A C C O U N T S 46 4 9 0 5 - o P MIS C C U S T O M E R A C C O U N T S E X P E N S E S 46 5 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 46 6 C U 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 46 7 9 0 7 - o P SU P E R V I S I O N 46 6 9 0 8 - o P C U S T O M E R AS S I S T A N C E 46 9 SY S T E M C O N S E R V A T I O N 47 0 OT H E R 47 1 TO T A L A C C O U N T 9 0 8 47 2 9 0 9 - o P IN F O R M A T I O N & I N S T R U C T I O N A L 47 3 9 1 0 - o P MI S C E L L A N E O U S E X P E N S E S 47 4 TO T A L C U S T S E R V & I N F O E X P E N S E S 47 5 47 6 A D 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 47 7 47 6 9 2 0 - o P 47 9 9 2 1 - o P 46 0 9 2 2 - o P 46 1 9 2 3 - o P 46 2 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 OF F I C E S U P P L I E S AD M I N & G E N E R A L E X P T R A N S F E R R E D - c R OU T S I D E S E R V I C E S 48 3 9 2 4 - 0 P PR O P E R T Y I N S U R A N C E PR O D U C T I O N - S T E A M AL L R I S K & M I S C E L L A N E O U S TO T A L A C C O U N T 9 2 4 46 4 48 5 46 6 (')II ) (J ) (j) ;; ? - I (Q . - X (j) n ; f ~ ;;? : OJ ~ , VJ c : m ~ 03 ' z -0 , - 0 -. . . J . .. . . . . -0 0 . 1 0 0 - (J 1 ( ' ) ( X I ~ AL L O C A T O R L 7 5 5 DI R E C T DI R E C T DI R E C T L 4 6 1 - 4 6 3 L 7 6 3 PI - DI R E C T DI R E C T L 4 6 8 - 4 7 2 LA B O R LA B O R LA B O R LA B O R PI - 5 P1 1 0 P - L2 0 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) (T ) (U ) (V ) (W ) . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R (X ) (Y ) .. . . . . . . . . IN S T A L L A T I O N CU S T P R E M ST R E E T LI G H T S 37 6 33 3 69 7 05 0 39 5 84 8 22 0 93 6 29 8 , 4 6 5 28 1 31 0 67 5 32 9 12 3 28 4 22 8 34 9 12 9 67 7 37 7 08 0 55 7 15 5 22 1 23 4 (2 4 4 54 6 ) (4 5 2 95 7 ) (2 5 7 22 9 ) (1 4 3 56 9 ) 14 3 , 4 0 7 ) (1 8 2 80 1 ) (4 3 8 84 2 ) 00 8 12 5 96 5 53 4 92 6 59 6 , 06 9 83 6 12 2 , 03 9 86 5 57 8 61 2 68 7 30 9 18 5 98 9 45 7 ' " T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S ' " 45 6 46 9 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 46 0 9 0 1 - D P SU P E R V I S I O N 46 1 9 0 2 - D P ME T E R R E A D I N G 46 2 9 0 3 - D P CU S T O M E R R E C O R D S & C O L L E C T I O N S 46 3 9 0 4 - 0 P UN C O L L E C T I B L E A C C O U N T S 46 4 9 0 5 - D P MI S C C U S T O M E R A C C O U N T S E X P E N S E S 46 5 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 46 6 C U 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 46 7 9 0 7 - D P SU P E R V I S I O N 46 8 9 0 8 - D P CU S T O M E R A S S I S T A N C E 46 9 SY S T E M C O N S E R V A T I O N 47 0 OT H E R 47 1 TO T A L A C C O U N T 9 0 8 47 2 9 0 9 - D P IN F O R M A T I O N & I N S T R U C T I O N A L 47 3 9 1 0 - D P MI S C E L L A N E O U S E X P E N S E S 47 4 TO T A L C U S T S E R V & I N F O E X P E N S E S 47 5 47 6 A D 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 47 7 47 8 9 2 0 - D P 47 9 9 2 1 - D P 46 0 9 2 2 - D P 46 1 9 2 3 - D P 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 OF F I C E S U P P L I E S AD M I N & G E N E R A L E X P T R A N S F E R R E D - G R OU T S I D E S E R V I C E S 48 2 48 3 9 2 4 - 0 P PR O P E R T Y I N S U R A N C E PR O D U C T I O N - S T E A M AL L R I S K & M I S C E L L A N E O U S TO T A L A C C O U N T 9 2 4 48 4 46 5 46 6 (') /J I ;; ? - I (Q ' - X CD 0 ; 1 ~ : ! . m ~ , ~C m; : ; : 03 ' z -- 0 ~ _ -J . "' C 6 ~ (1 1 ( ' ) C D ~ AL L O C A T O R L 7 5 5 DI R E C T DI R E C T DI R E C T L 4 6 1 - 4 6 3 L 7 6 3 PI - DI R E C T DI R E C T L 4 6 8 - 4 7 2 LA B O R LA B O R LA B O R LA B O R PI - 5 P1 1 0 P - L 2 0 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~) ~ - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G (A ) 22 7 95 7 34 2 10 7 5. 4 8 5 19 1 83 8 88 6 92 6 34 8 10 7 21 2 16 2 15 8 91 4 , 4 3 4 20 6 46 8 10 9 51 9 95 7 78 1 82 9 60 6 10 2 82 5 52 3 23 8 90 4 52 6 14 9 63 7 51 8 ) 45 7 50 6 ) 04 3 , 67 7 ) 45 5 38 4 68 3 41 8 29 0 24 0 OT H E R ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 45 7 ' " T A B L E 5 - O P 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 . " 45 6 45 9 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 46 0 9 0 1 - O P SU P E R V I S I O N L 7 5 5 46 1 9 0 2 - O P ME T E R R E A D I N G DI R E C T 46 2 9 0 3 - O P CU S T O M E R R E C O R D S & C O L L E C T I O N S DI R E C T 46 3 9 0 4 - O P UN C O L L E C T I B L E A C C O U N T S DI R E C T 46 4 9 0 5 - O P MIS C C U S T O M E R A C C O U N T S E X P E N S E S L 4 6 1 - 4 6 3 46 5 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 46 6 C U 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 46 7 9 0 7 - SU P E R V I S I O N L 7 6 3 46 8 9 0 8 - O P CU S T O M E R A S S I S T A N C E 46 9 SY S T E M C O N S E R V A T I O N PI - 47 0 OT H E R DI R E C T 47 1 TO T A L A C C O U N T 9 0 8 47 2 9 0 9 - O P IN F O R M A T I O N & I N S T R U C T I O N A L DI R E C T 47 3 9 1 0 - O P MI S C E L L A N E O U S E X P E N S E S L 4 6 8 - 4 7 2 47 4 TO T A L C U S T S E R V & I N F O E X P E N S E S 47 5 47 6 A D 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 47 7 47 8 9 2 0 - O P 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 LA B O R 47 9 9 2 1 - O P OF F I C E S U P P L I E S LA B O R 48 0 9 2 2 - O P AD M I N & G E N E R A L E X P T R A N S F E R R E D - G R LA B O R 48 1 9 2 3 - O P OU T S I D E S E R V I C E S LA B O R 48 2 48 3 9 2 4 - O P PR O P E R T Y I N S U R A N C E 46 4 PR O D U C T I O N - S T E A M PI - 48 5 AL L R I S K & M I S C E L L A N E O U S P1 1 0 P - L2 0 46 6 TO T A L A C C O U N T 9 2 4 If ) (1 ) ~- I 9 m IC ' - X (1 ) a; I ~ = - 0) - , 2" . 01 r : : 03 ' z :: : - - ~ 9 ... . . . "U 6 . " . 01 ( ) C ) ) ... . . . (A ) AL L O C A T O R 46 7 " . T A B L E 5 . O P E R A T I O N & MA I N T E N A N C E E X P E N S E S . . . 46 6 46 9 9 2 5 - O P 49 0 9 2 6 - O P 49 1 9 2 7 - O P 49 2 49 3 9 2 8 - O P 49 4 49 5 49 6 49 7 49 6 49 9 50 0 50 1 50 2 50 3 50 4 50 5 50 6 50 7 50 8 50 9 51 0 9 2 9 - O P 51 1 9 3 0 1 - O P 51 2 9 3 0 2 - O P 51 3 9 3 1 - O P 51 4 51 5 51 6 9 3 5 - 51 7 51 8 51 9 52 0 52 1 52 2 52 3 ~- I CO ' - X CD a ; f ~ : : ! . O) _ , O) c : m ; : : ; : 03 ' z -0 , - 0 -- . J . "U 6 ~ c. n ( ) c o ~ IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T S 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C R A T E C A S E FE R C O R D E R 4 7 2 FE R C O T H E R FE R C O T H E R SE C E X P E N S E S ID A H O P U C - RA T E C A S E -O T H E R ( I N T E R V E N O R F U N D I N G ) OR E G O N P U C - RA T E C A S E -O T H E R NE V A D A P U C - RA T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - G R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S LA B O R LA B O R P1 0 1 P L 2 4 KW H - DI R E C T DI R E C T DI R E C T DI R E C T P1 1 0 P P1 0 1 P DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T LA B O R LA B O R LA B O R L 1 0 8 L 1 0 8 EX P ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " PR O D U C T I O N F U N C T I O N ' - - - - - - - - - - - - TR A N S M I S S I O N F U N C T I O N - - -- - - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 16 8 54 7 58 0 27 9 14 4 80 4 76 9 19 3 67 0 30 2 83 5 50 3 64 9 35 7 , 4 2 6 70 0 28 1 97 5 56 1 55 0 98 2 35 6 54 3 90 6 64 8 83 0 52 1 55 1 51 6 82 6 98 9 93 2 94 5 46 9 86 4 17 9 10 9 81 4 56 6 70 9 51 4 37 4 26 7 38 5 81 8 16 4 98 6 60 5 19 3 67 0 30 2 83 5 20 5 1, 4 5 3 98 8 27 2 05 2 28 4 28 6 23 3 , 4 0 7 87 0 04 9 71 3 87 1 86 7 05 1 36 4 71 4 72 5 13 8 10 0 88 9 21 5 33 8 , 4 7 5 04 4 11 3 , 4 2 9 12 9 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T OF S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (i ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) .. . . . . . . . . . . . . . ... . . .. . . DI S T R I B U T I O N FU N C T I O N ' ... . . . .. . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LI N E T R A N S LIN E T R A N S LI N E T R A N S GE N E R A L DI R E C T CIA C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 48 7 ' " T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S . . ' 48 8 48 9 9 2 5 - o P IN J U R I E S & D A M A G E S LA B O R 28 2 10 1 86 4 47 2 24 2 26 8 18 1 11 0 56 3 11 0 16 0 76 2 49 0 9 2 6 - o P EM P L O Y E E P E N S I O N S & B E N E F I T S LA B O R 34 1 59 9 13 2 51 4 24 5 86 0 27 5 , 4 0 1 63 9 03 7 83 4 34 , 05 1 36 0 30 4 49 1 9 2 7 - o P FR A N C H I S E R E Q U I R E M E N T S P1 0 1 P 11 5 16 6 49 2 49 3 9 2 8 - o P 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 49 4 FE R C A D M I N A S S E S S & S E C U R I T I E S 49 5 CA P A C I T Y R E L A T E D L 2 4 49 6 EN E R G Y R E L A T E D KW H - 49 7 FE R C R A T E C A S E DI R E C T 49 6 FE R C O R D E R 4 7 2 DI R E C T 49 9 FE R C O T H E R DI R E C T 50 0 FE R C O T H E R DI R E C T 50 1 SE C E X P E N S E S P1 1 0 P 50 2 ID A H O P U C - RA T E C A S E P1 0 1 P 29 6 42 6 24 2 25 0 50 3 -O T H E R ( I N T E R V E N O R F U N D I N G ) DI R E C T 50 4 OR E G O N P U C - RA T E C A S E DI R E C T 50 5 -O T H E R DI R E C T 50 6 NE V A D A P U C - RA T E C A S E DI R E C T 50 7 -O T H E R DI R E C T 50 6 TO T A L A C C O U N T 9 2 8 50 9 51 0 9 2 9 - o P DU P L I C A T E C H A R G E S - LA B O R 51 1 9 3 0 1 - o P GE N E R A L A D V E R T I S i N G LA B O R 51 2 9 3 0 2 - o P MI S C E L L A N E O U S E X P E N S E S LA B O R 92 , 80 2 16 6 15 5 35 2 22 3 61 6 6, 4 3 6 65 5 35 5 92 3 51 3 9 3 1 - o P RE N T S L 1 0 8 21 4 30 8 17 5 18 1 51 4 TO T A L A D M & G E N O P E R A T I O N 51 5 51 6 9 3 5 - M T GE N E R A L P L A N T M A I N T E N A N C E L 1 0 8 21 4 24 4 86 3 30 8 12 7 17 4 98 2 18 , 4 9 9 75 5 55 2 11 2 18 1 06 9 51 7 51 6 TO T A L A D M I N & G E N E R A L E X P E N S E S 51 9 52 0 41 6 M E R C H A N D I S I N G E X P E N S E EX P 44 5 79 9 25 3 16 5 76 5 64 6 38 , 4 1 5 75 8 26 1 97 2 52 1 52 2 TO T A L O P E R & M A I N T E X P E N S E S 90 4 02 8 97 8 88 4 20 8 66 1 11 , 4 7 6 28 9 82 7 84 2 84 5 15 9 47 9 95 7 30 9 32 6 27 3 06 5 52 3 (')II) (f I (1 ) ;; ? - I (Q ' - X (1 ) m ' ~ : ! . () ) , ! : ! . -- J c : m 03 ' z :: - - ~ 9 ~ - C o -" ' - 01 ( ' ) C) ) ~ AL L O C A T O R 48 7 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S . . ' 46 8 46 9 9 2 5 - 49 0 9 2 6 - o P 49 1 9 2 7 - o P 49 2 49 3 9 2 8 - o P 49 4 49 5 49 6 49 7 49 8 49 9 50 0 50 1 50 2 50 3 50 4 50 5 50 6 50 7 50 6 50 9 51 0 9 2 9 - o P 51 1 9 3 0 1 - o P 51 2 9 3 0 2 - o P 51 3 9 3 1 - o P 51 4 51 5 51 6 9 3 5 - M T 51 7 51 8 51 9 52 0 52 1 52 2 52 3 (" ) II ) cl I - i != ' (Q ' - X CD a ; I ~ = = - OJ - , c - QJ e : m ; : : ; : g, _ 3 6 ~ ~= C 6 ~ O1 ( " ) Q J ~ IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T S 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C R A T E C A S E FE R C O R D E R 4 7 2 FE R C O T H E R FE R C O T H E R SE C E X P E N S E S ID A H O P U C - RA T E C A S E -O T H E R ( I N T E R V E N O R F U N D I N G ) OR E G O N P U C - RA T E C A S E -O T H E R NE V A D A P U C - RA T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - G R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S LA B O R LA B O R P1 0 1 P L 2 4 KW H - DI R E C T DI R E C T DI R E C T DI R E C T P1 1 0 P P1 0 1 P DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T LA B O R LA B O R LA B O R L 1 0 8 L 1 0 8 EX P (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) (T ) (U ) (V ) (W ) . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R 02 4 20 4 61 3 69 1 37 8 98 8 25 5 21 5 22 3 25 9 12 0 12 4 37 7 09 9 79 3 , 38 4 14 2 (X ) ST R E E T LI G H T S 16 1 15 2 , 94 9 (Y ) .. . . . . . . IN S T A L L A T I O N CU S T P R E M 20 7 36 7 17 8 15 4 21 6 88 8 30 9 12 4 05 3 58 0 39 9 10 3 10 2 82 7 99 7 77 5 64 7 10 6 82 6 01 3 14 8 77 1 14 5 76 0 19 2 85 8 74 0 34 3 22 7 89 8 , 58 4 01 4 15 2 97 6 07 5 24 8 66 2 98 2 36 0 72 4 79 7 AL L O C A T O R 48 7 ' " T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E EX P E N S E S " . 46 6 48 9 9 2 5 - o P 49 0 9 2 6 - o P 49 1 9 2 7 - o P 49 2 49 3 9 2 8 - o P 49 4 49 5 49 6 49 7 49 6 49 9 50 0 50 1 50 2 50 3 50 4 50 5 50 6 50 7 50 6 50 9 51 0 9 2 9 - o P 51 1 9 3 0 1 - o P 51 2 9 3 0 2 - o P 51 3 9 3 1 - o P 51 4 51 5 51 6 9 3 5 - M T 51 7 51 6 51 9 52 0 52 1 52 2 52 3 cl I - I (c . - X mo ; t ~ : ! . OJ ~ , 2 : "' c : m ~ 0 3 ' Z -- 0 -- . J . -c b - " , - O1 ( ) O O ~ IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T S 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C R A T E C A S E FE R C O R D E R 4 7 2 FE R C O T H E R FE R C O T H E R SE C E X P E N S E S ID A H O P U G - RA T E C A S E -O T H E R ( I N T E R V E N O R F U N D I N G ) OR E G O N P U C - RA T E C A S E -O T H E R NE V A D A P U C - RA T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - G R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S LA B O R LA B O R P1 0 1 P L 2 4 KW H - DI R E C T DI R E C T DI R E C T DI R E C T P1 1 0 P P1 0 1 P DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T LA B O R LA B O R LA B O R L 1 0 8 L 1 0 8 EX P(A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - u . u u C U S T O M E R I N F O R M A T I O N FU N C T I O N u. u u ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G OT H E R 28 8 09 5 37 0 10 7 43 2 35 9 05 6 19 0 18 3 61 8 87 3 , 24 2 77 4 14 2 23 2 60 , 4 0 4 62 9 57 8 05 8 63 2 92 6 40 5 04 0 98 7 AL L O C A T O R 48 7 " . T A B L E 5 . O P E R A T I O N & MA I N T E N A N C E E X P E N S E S . . ' 46 6 48 9 9 2 5 - o P 49 0 9 2 6 - o P 49 1 9 2 7 - o P 49 2 49 3 9 2 8 - o P 49 4 49 5 49 6 49 7 49 6 49 9 50 0 50 1 50 2 50 3 50 4 50 5 50 6 50 7 50 8 50 9 51 0 9 2 9 - o P 51 1 9 3 0 1 - o P 51 2 9 3 0 2 - o P 51 3 9 3 1 - o P 51 4 51 5 51 6 9 3 5 - M T 51 7 51 8 51 9 52 0 52 1 52 2 52 3 II )~ m !c ' - X CD o ; t ~ = - -. J ~ , Oc : m ~ 03 ' Z -- 0 ~= U 6 ~ O' 1 ( ) c o ~ IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T S 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C R A T E C A S E FE R C O R D E R 4 7 2 FE R C O T H E R FE R C O T H E R SE C E X P E N S E S ID A H O P U C - RA T E C A S E -O T H E R ( I N T E R V E N O R F U N D I N G ) OR E G O N P U C - RA T E C A S E -O T H E R NE V A D A P U C - RA T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - G R GE N E R A L A D V E R T I S I N G MIS C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S LA B O R LA B O R P1 0 1 P L 2 4 KW H - DI R E C T DI R E C T DI R E C T DI R E C T P1 1 0 P P1 0 1 P DI R E C T DI R E C T DI R E C T DI R E C T DI R E C T LA B O R LA B O R LA B O R L 1 0 8 L 1 0 8 EX P (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) - - - - - - - - - MI S C E L L A N E O U S - - - . - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R 64 9 64 9 (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 52 4 . . . TA B L E 6 - DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' " 52 5 52 6 D E P R E C I A T I O N E X P E N S E 52 7 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 52 8 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 52 9 3 4 0 - 3 4 6 OT H E R P R O D U C T I O N 53 0 TO T A L P R O D U C T I O N P L A N T 53 1 53 2 T R A N S M I S S I O N P L A N T 53 3 3 5 0 LA N D & L A N D R I G H T S 53 4 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 53 5 3 5 3 ST A T I O N E Q U I P M E N T 53 6 3 5 4 TO W E R S & F I X T U R E S 53 7 3 5 5 PO L E S & F I X T U R E S 53 8 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 53 9 3 5 9 RO A D S & T R A I L S 54 0 TO T A L T R A N S M I S S I O N P L A N T 54 1 54 2 D I S T R I B U T I O N P L A N T 54 3 3 6 0 LA N D & L A N D R I G H T S 54 4 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 54 5 3 6 2 ST A T I O N E Q U I P M E N T 54 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S 54 7 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 54 6 3 6 6 UN D E R G R O U N D C O N D U I T 54 9 3 6 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 55 0 3 6 8 LI N E T R A N S F O R M E R S 55 1 3 6 9 SE R V I C E S 55 2 3 7 0 ME T E R S 55 3 3 7 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 55 4 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 55 5 TO T A L D I S T R I B U T I O N P L A N T (') II ) cl I - j (Q ' - x CD a ; I ~ 2 : -. . J _ , !: ! . ~c : m - 03 ' z .. . , , - 0 -. . J . ~ " U O - l ' o 01 ( ' ) c o ~ (A ) AL L O C A T O R L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - - -- - - - - - - - . TR A N S M I S S I O N F U N C T I O N - . - - - - -- - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 66 1 99 4 12 , 54 6 38 6 90 8 74 0 11 7 12 0 81 2 62 9 20 2 98 6 90 8 74 0 84 9 36 5 34 3 39 9 53 7 75 6 42 7 16 6 74 9 29 5 22 4 54 3 33 5 85 1 34 1 , 16 9 78 7 12 , 61 8 56 6 53 7 75 6 42 7 16 6 74 9 , 29 5 22 4 54 3 33 5 , 80 0 34 1 13 8 78 7 42 9 07 8 44 3 87 1 85 5 50 6 16 0 04 5 90 0 26 3 48 7 07 7 39 5 09 5 86 3 91 5 14 3 69 1 25 6 37 4 22 4 07 1 15 8 , 98 7 52 4 ' " TA B L E 6 - DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' " 52 5 52 6 D E P R E C I A T I O N E X P E N S E 52 7 3 1 0 - 31 6 ST E A M P R O D U C T I O N 52 6 3 3 0 - 3 3 6 HY D R A U L I C P R O D U C T I O N 52 9 3 4 0 - 34 6 OT H E R P R O D U C T I O N 53 0 TO T A L P R O D U C T I O N P L A N T 53 1 53 2 T R A N S M I S S I O N P L A N T 53 3 3 5 0 LA N D & L A N D R I G H T S 53 4 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 53 5 3 5 3 ST A T I O N E Q U I P M E N T 53 6 3 5 4 TO W E R S & F I X T U R E S 53 7 3 5 5 PO L E S & F I X T U R E S 53 8 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 53 9 3 5 9 RO A D S & T R A I L S 54 0 TO T A L T R A N S M I S S I O N P L A N T 54 1 54 2 D I S T R I B U T I O N P L A N T 54 3 3 6 0 LA N D & L A N D R I G H T S 54 4 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 54 5 3 6 2 ST A T I O N E Q U I P M E N T 54 6 3 6 4 PO L E S , T O W E R S & F I X T U R E S 54 7 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 54 6 3 6 6 UN D E R G R O U N D C O N D U I T 54 9 3 6 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 55 0 3 6 8 LI N E T R A N S F O R M E R S 55 1 3 6 9 SE R V I C E S 55 2 3 7 0 ME T E R S 55 3 3 7 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 55 4 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 55 5 TO T A L D I S T R I B U T I O N P L A N T /f I (1 ) ;; ? - I (c . - x (1 ) o ; t ~: : ! . -J ~ , !: ! . Nt : m ~ 03 ' Z =- - ! : : J ~ ... . . . "' \ J 6 ~ 01 ( ) ( ) ) ... . . . AL L O C A T O R L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T OF S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 31 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T LI N E T R A N S SE C D M D (I ) (R ) 42 7 83 2 40 3 77 9 24 6 09 2 00 6 35 1 69 6 24 8 19 9 28 5 23 3 56 3 27 5 16 5 96 3 28 2 11 3 17 2 26 8 , 4 1 7 80 9 32 6 07 6 27 2 , 88 3 67 3 89 1 38 2 69 6 24 6 64 3 60 9 79 2 52 4 '" TA B L E 6 - DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' . ' 52 5 52 6 D E P R E C I A T I O N E X P E N S E 52 7 3 1 0 - 3 1 6 ST E A M P R O D U C T I O N 52 6 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 52 9 3 4 0 - 34 6 OT H E R P R O D U C T I O N 53 0 TO T A L P R O D U C T I O N P L A N T 53 1 53 2 T R A N S M I S S I O N P L A N T 53 3 3 5 0 LA N D & L A N D R I G H T S 53 4 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 53 5 3 5 3 ST A T I O N E Q U I P M E N T 53 6 3 5 4 TO W E R S & F I X T U R E S 53 7 3 5 5 PO L E S & F I X T U R E S 53 6 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 53 9 3 5 9 RO A D S & T R A I L S 54 0 TO T A L T R A N S M I S S I O N P L A N T 54 1 54 2 D I S T R I B U T I O N P L A N T 54 3 3 6 0 LA N D & L A N D R I G H T S 54 4 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 54 5 3 6 2 ST A T I O N E Q U I P M E N T 54 6 3 6 4 PO L E S , T O W E R S & F I X T U R E S 54 7 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 54 6 3 6 6 UN D E R G R O U N D C O N D U I T 54 9 3 6 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 55 0 3 6 8 LI N E T R A N S F O R M E R S 55 1 3 6 9 SE R V I C E S 55 2 3 7 0 ME T E R S 55 3 3 7 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 55 4 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 55 5 TO T A L D I S T R I B U T I O N P L A N T (') II ) (1 ) ;; ? - I (c . - x (1 ) o ; t ~ : : ! : ... . . . , c r (. . ) c : m " " 0 3 ' Z !: 3 ~ "' t J 6 ~ 01 ( ' ) ( X ) ~ AL L O C A T O R L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) (T ) (U ) (V ) (I N ) . . . . . . . . . . . . ., . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R (X ) (Y ) .. . . . . . . . . . . 33 8 14 9 29 2 87 1 34 0 , 4 1 3 45 4 24 9 19 2 03 2 16 6 31 8 19 3 31 7 25 7 96 4 46 2 , 07 4 86 3 91 5 14 3 69 1 ST R E E T LI G H T S IN S T A L L A T I O N CU S T P R E M 25 6 37 4 22 4 07 1 52 4 . . . TA B L E 6. DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' " 52 5 52 6 D E P R E C I A T I O N E X P E N S E 52 7 3 1 0 - 3 1 6 ST E A M P R O D U C T I O N 52 6 3 3 0 - 33 6 HY D R A U L I C P R O D U C T I O N 52 9 3 4 0 - 34 6 OT H E R P R O D U C T I O N 53 0 TO T A L P R O D U C T I O N P L A N T 53 1 53 2 T R A N S M I S S I O N P L A N T 53 3 3 5 0 LA N D & L A N D R I G H T S 53 4 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 53 5 3 5 3 ST A T I O N E Q U I P M E N T 53 6 3 5 4 TO W E R S & F I X T U R E S 53 7 3 5 5 PO L E S & F I X T U R E S 53 8 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 53 9 3 5 9 RO A D S & T R A I L S 54 0 TO T A L T R A N S M I S S I O N P L A N T 54 1 54 2 D I S T R I B U T I O N P L A N T 54 3 3 6 0 LA N D & L A N D R I G H T S 54 4 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 54 5 3 6 2 ST A T I O N E Q U I P M E N T 54 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S 54 7 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 54 8 3 6 6 UN D E R G R O U N D C O N D U I T 54 9 3 6 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 55 0 3 6 B LI N E T R A N S F O R M E R S 55 1 3 6 9 SE R V I C E S 55 2 3 7 0 ME T E R S 55 3 3 7 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 55 4 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 55 5 TO T A L D I S T R I B U T I O N P L A N T I\ ) (J ) (! ) ~- I ~ m IC ' - x (!) 0 ; 1 ~ : : ! . -.. J , 0 - ~ c : m " " 0 3 ' Z :: ~ ~ ~ -c b ~ 0'1 ( ) ( X ) ~ AL L O C A T O R L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L B 3 L B 4 L B 5 L B 6 L B 7 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " . " " ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R 52 4 . . . TA B L E 6 - DE P R E C I A n O N AM O R T I Z A n O N E X P E N S E ' . . 52 5 52 6 D E P R E C I A T I O N E X P E N S E 52 7 3 1 0 - 31 6 ST E A M P R O D U C T I O N 52 6 3 3 0 - 3 3 6 HY D R A U L I C P R O D U C T I O N 52 9 3 4 0 - 34 6 OT H E R P R O D U C T I O N 53 0 TO T A L P R O D U C T I O N P L A N T 53 1 53 2 T R A N S M I S S I O N P L A N T 53 3 3 5 0 LA N D & L A N D R I G H T S 53 4 3 5 2 ST R U C T U R E S & I M P R O V E M E N T S 53 5 3 5 3 ST A T I O N E Q U I P M E N T 53 6 3 5 4 TO W E R S & F I X T U R E S 53 7 3 5 5 PO L E S & F I X T U R E S 53 8 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 53 9 3 5 9 RO A D S & T R A I L S 54 0 TO T A L T R A N S M I S S I O N P L A N T 54 1 54 2 D I S T R I B U T I O N P L A N T 54 3 3 6 0 LA N D & L A N D R I G H T S 54 4 3 6 1 ST R U C T U R E S & I M P R O V E M E N T S 54 5 3 6 2 ST A T I O N E Q U I P M E N T 54 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S 54 7 3 6 5 OV E R H E A D C O N D U C T O R S & D E V I C E S 54 8 3 6 6 UN D E R G R O U N D C O N D U I T 54 9 3 6 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 55 0 3 6 8 LI N E T R A N S F O R M E R S 55 1 3 6 9 SE R V I C E S 55 2 3 7 0 ME T E R S 55 3 3 7 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 55 4 3 7 3 ST R E E T L I G H T I N G S Y S T E M S 55 5 TO T A L D I S T R I B U T I O N P L A N T II ) (J ) (1 ) ;; ? - I CO ' - x (1 ) g ; I ~ " ' - -. . I _ , !: ! . (J 1 e : ~? ~' ( j b : ' " (J 1 ( ) C D ~ AL L O C A T O R L 2 0 L 2 1 L 2 2 L 3 0 L 3 5 L 4 0 L 4 6 L 5 1 L 5 6 L 6 2 D3 6 0 N D3 6 1 N D3 6 2 N L 8 3 L 8 4 L 8 5 L 8 6 L 8 7 DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - - -- - MI S C E L L A N E O U S -- - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 55 6 '" TA B L E 6. DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E " " 55 7 55 8 G E N E R A L P L A N T 55 9 3 8 9 LA N D & L A N D R I G H T S 56 0 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S 56 1 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T 56 2 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T 56 3 3 9 3 ST O R E S E Q U I P M E N T 56 4 3 9 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 56 5 3 9 5 LA B O R A T O R Y E Q U I P M E N T 56 6 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T 56 7 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T 56 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T 56 9 TO T A L G E N E R A L P L A N T 57 0 57 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S 57 2 TO T A L D E P R E C I A T I O N E X P E N S E 57 3 57 4 A M O R T I Z A T I O N E X P E N S E 57 5 IN T A N G I B L E P L A N T 57 6 HY D R A U L I C P R O D U C T I O N 57 7 A D J U S T M E N T S , G A I N S & L O S S E S 57 6 TO T A L A M O R T I Z A T I O N E X P E N S E 57 9 58 0 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 58 1 (')(f ) ;; ? - - i to ' - X CD o ; t ~ : : ! . -. J , c - mc m " " 0 3 ' Z :: - - ! : : j ~ "U 6 .j: o , O1 ( ' ) C O ~ (A ) AL L O C A T O R L 9 7 L 9 8 L 9 9 L 1 0 0 L 1 0 1 L 1 0 2 L 1 0 3 L 1 0 4 L 1 0 5 L 1 0 6 P1 0 1 P P1 0 1 P L 2 1 P1 0 1 P ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - - -- - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - -- - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 43 5 73 7 31 4 33 0 37 9 04 3 25 7 67 6 69 9 , 4 6 9 24 7 79 9 50 4 69 2 02 2 90 0 79 6 50 0 69 1 70 6 02 8 23 7 16 8 67 1 35 0 64 9 76 8 92 , 57 3 93 2 63 0 08 9 13 7 94 7 16 6 , 34 7 11 3 08 4 70 4 ) 90 6 ) 29 8 ) 56 2 ) (0 ) 59 2 90 9 56 7 67 2 68 4 54 2 46 5 35 7 47 6 34 6 10 4 28 8 12 5 , 75 8 85 , 4 9 1 31 2 32 0 (2 7 6 60 4 ) (6 0 55 8 ) (7 3 02 5 ) (4 9 64 3 ) (0 ) 90 , 93 0 38 8 34 0 43 2 10 6 25 5 59 9 09 5 95 9 85 9 74 2 67 2 10 1 44 7 1, 4 2 8 , 57 9 (2 1 21 3 ) 64 4 ) 60 0 ) 80 7 ) (0 ) 93 8 64 6 73 8 02 7 09 5 84 7 1, 4 2 4 77 2 86 9 03 3 22 , 07 8 , 4 5 9 20 2 , 10 2 02 3 86 6 10 3 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (I) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) .. . . . . . . . . . . . . . ... . . .. . . DI S T R I B U T I O N FU N C T I O N ' .. . . , . ., . . . . .. . . . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LI N E T R A N S LI N E T R A N S LIN E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 55 6 . . . TA B L E 6 - DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' . ' 55 7 55 6 G E N E R A L P L A N T 55 9 3 8 9 LA N D & L A N D R I G H T S L 9 7 56 0 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 24 0 88 2 11 1 08 7 08 5 66 9 85 6 57 3 16 9 28 0 56 1 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 30 6 62 2 29 0 44 0 98 5 25 0 43 1 26 , 4 7 6 66 , 91 5 00 0 24 , 4 9 1 25 9 14 3 56 2 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 80 9 38 9 5, 4 7 8 11 1 32 9 83 1 47 2 30 4 21 9 56 3 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 49 8 35 7 03 1 85 7 30 2 76 3 43 4 27 9 95 7 56 4 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 18 , 86 4 92 5 13 1 40 7 62 9 11 7 33 8 50 7 94 3 56 5 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 89 8 3,4 5 9 48 , 75 2 27 , 68 6 92 7 39 8 20 1 70 8 64 9 56 6 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 (4 6 8 ) (4 6 ) (6 7 3 ) (3 8 2 ) (4 0 ) (1 0 2 ) (5 8 ) (3 7 ) (3 9 6 ) 56 7 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 13 9 , 4 9 4 23 5 20 0 62 1 11 3 93 1 04 5 44 2 28 8 14 2 11 7 89 4 56 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 62 7 61 5 85 6 93 0 21 3 59 3 17 6 04 7 65 8 56 9 TO T A L G E N E R A L P L A N T 57 0 57 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S P1 0 1 P (1 4 88 1 ) 51 9 ) (2 1 , 4 0 2 ) (1 2 , 15 4 ) 28 5 ) 24 7 ) 84 4 ) 18 9 ) (1 2 57 7 ) 57 2 TO T A L D E P R E C I A T I O N E X P E N S E 3,4 2 5 31 4 10 1 92 4 98 9 , 31 4 10 4 93 8 46 3 35 8 80 3 , 4 5 7 45 6 27 5 29 4 06 3 11 1 56 3 57 3 57 4 A M O R T I Z A T I O N E X P E N S E 57 5 IN T A N G I B L E P L A N T P1 0 1 P 42 8 22 7 69 9 61 5 87 8 34 9 75 1 97 6 93 , 4 5 3 07 1 20 4 36 1 91 8 57 6 HY D R A U L I C P R O D U C T I O N L 2 1 57 7 AD J U S T M E N T S , G A I N S & L O S S E S P1 0 1 P 14 1 ) (1 1 6 ) 64 1 ) (9 3 2 ) (9 9 ) (2 4 9 ) (1 4 1 ) (9 1 ) (9 6 5 ) 57 6 TO T A L A M O R T I Z A T I O N E X P E N S E 42 7 08 5 58 3 61 4 23 7 34 6 81 9 87 7 20 4 93 0 11 3 36 0 95 4 57 9 56 0 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 85 2 39 9 14 5 50 6 60 3 55 1 5, 4 5 3 75 7 50 0 23 5 89 6 66 1 50 9 , 20 4 32 8 17 6 3, 4 7 2 51 7 56 1 (" ) II)(f J (I) ;; ? ~ (Q ' - X (I ) ~ - o : : T II ) ( " ) - ' .. . . . ~ , 2 " - .. . . . c : m 03 ' z .. . . . - 0 ... . . . ~ - 0 6 . . " . 01 ( " ) ( X ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (S ) (T ) (U ) (V ) (W ) (X ) (Y ) .. . . . . . . . . . , .. . DI S T R I B U T I O N FU N C T I O N ' . .. . . . . . . . . AL L O C A T O R LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 55 6 ... TA B L E 6 - DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' " 55 7 55 8 G E N E R A L P L A N T 55 9 3 8 9 LA N D & L A N D R I G H T S L 9 7 56 0 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 07 2 71 2 89 8 22 5 11 2 74 0 08 6 56 1 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 14 7 16 5 16 0 20 1 22 8 74 7 90 7 31 3 56 2 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 82 8 12 0 63 6 09 6 14 0 56 3 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 67 9 02 9 58 4 00 7 04 7 56 4 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 05 4 54 7 15 0 5, 4 2 8 64 5 42 5 26 5 56 5 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 26 9 96 7 66 0 75 4 14 3 76 4 47 7 56 6 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 (2 2 5 ) (1 3 8 ) (7 8 ) (1 3 5 ) (1 4 0 ) (1 1 ) (7 ) 56 7 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 66 , 95 1 01 7 29 3 13 8 73 9 14 2 96 2 56 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 30 0 53 5 27 9 37 4 66 8 57 7 36 0 56 9 TO T A L G E N E R A L P L A N T 57 0 57 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S P1 0 1 P 14 2 ) 37 6 ) (2 , 4 8 5 ) 28 2 ) 45 3 ) (3 3 5 ) (2 0 9 ) 57 2 TO T A L D E P R E C I A T I O N E X P E N S E 76 7 02 4 60 0 25 7 90 8 77 0 03 4 , 74 9 32 1 33 7 23 7 44 5 26 4 72 5 57 3 57 4 A M O R T I Z A T I O N E X P E N S E 57 5 IN T A N G I B L E P L A N T P1 0 1 P 20 5 53 0 12 5 91 8 50 7 12 3 21 9 12 8 13 3 64 6 02 3 57 6 HY D R A U L I C P R O D U C T I O N L 2 1 57 7 AD J U S T M E N T S , G A I N S & L O S S E S P1 0 1 P (5 4 8 ) (3 3 6 ) (1 9 1 ) (3 2 8 ) (3 4 1 ) (2 6 ) (1 6 ) 57 6 TO T A L A M O R T I Z A T I O N E X P E N S E 20 4 98 2 12 5 58 2 31 7 12 2 89 1 12 7 79 1 62 1 00 7 57 9 58 0 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 2 00 6 72 5 84 0 98 0 08 6 15 7 64 0 44 9 , 12 9 24 7 06 5 27 0 73 2 58 1 II)(1 ) ~- I (Q ' - X (1 ) 0 ; 1 ~ = - -. J ~ , ~ () ) c : m ~ 03 ' Z :: - - ~ ~ "'C 6 - " " 01 ( ) ( ) ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (Z ) (M ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - .. . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' AL L O C A T O R ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E DE M O N S T R AD V E R T I S I N G OT H E R 55 6 '" TA B L E 6 - DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' " 55 7 55 6 G E N E R A L P L A N T 55 9 3 8 9 LA N D & L A N D R I G H T S L 9 7 56 0 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 56 1 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 56 2 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 56 3 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 56 4 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 56 5 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 56 6 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 56 7 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 56 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 56 9 TO T A L G E N E R A L P L A N T 57 0 57 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S P1 0 1 P 57 2 TO T A L D E P R E C I A T I O N E X P E N S E 57 3 57 4 A M O R T I Z A T I O N E X P E N S E 57 5 IN T A N G I B L E P L A N T P1 0 1 P 57 6 HY D R A U L I C P R O D U C T I O N L 2 1 57 7 AD J U S T M E N T S , G A I N S & L O S S E S P1 0 1 P 57 8 TO T A L A M O R T I Z A T I O N E X P E N S E 57 9 58 0 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 56 1 (" ) 1\1 t/ ) ;; ? - I (Q ' - X CD i i i ' ~: : ! : -. . j ~ , (D C : m : : + 03 ' Z :: - - ~ ~ "'t J 6 - , , " 0'1 ( " ) c o ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 55 6 . . . TA B L E 6 - DE P R E C I A T I O N AM O R T I Z A T I O N E X P E N S E ' " 55 7 55 6 G E N E R A L P L A N T 55 9 3 8 9 LA N D & L A N D R I G H T S L 9 7 56 0 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S L 9 8 56 1 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T L 9 9 56 2 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T L 1 0 0 56 3 3 9 3 ST O R E S E Q U I P M E N T L 1 0 1 56 4 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T L 1 0 2 56 5 3 9 5 LA B O R A T O R Y E Q U I P M E N T L 1 0 3 56 6 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T L 1 0 4 56 7 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T L 1 0 5 56 6 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T L 1 0 6 56 9 TO T A L G E N E R A L P L A N T 57 0 57 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S P1 0 1 P 57 2 TO T A L D E P R E C I A T I O N E X P E N S E 57 3 57 4 A M O R T I Z A T I O N E X P E N S E 57 5 IN T A N G I B L E P L A N T P1 0 1 P 57 6 HY D R A U L I C P R O D U C T I O N L 2 1 57 7 AD J U S T M E N T S , G A I N S & L O S S E S P1 0 1 P 57 6 TO T A L A M O R T I Z A T I O N E X P E N S E 57 9 58 0 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 58 1 IIIIJ I (1 ) ;; ? - I != ' (Q ' - x ro a ; l ~ : : T . () ) , ! : ! . 01 : : m - e 3 ' z .. , , - 0 .. . . , . "U 6 ~ 01 ( ) ( ) ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S .. PR O D U C T I O N F U N C T I O N ' - - - - - - -- - - - . TR A N S M I S S I O N F U N C T I O N - - -- - - - - - - - - - AL L O C A T O R DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 56 2 . . . TA B L E 7 - TA X E S O T H E R T H A N I N C O M E T A X E S ' " 58 3 58 4 T A X E S O T H E R T H A N I N C O M E 58 5 FE D E R A L T A X E S 58 6 FI C A LA B O R 56 7 FU T A LA B O R 56 6 LE S S P A Y R O L L D E D U C T I O N LA B O R 58 9 59 0 ST A T E T A X E S 59 1 AD V A L O R E M T A X E S 59 2 JIM B R I D G E R S T A T I O N L 2 0 97 1 3B 3 40 2 , 83 3 56 8 , 55 1 59 3 VA L M Y L 2 0 86 8 06 8 35 9 98 8 50 8 08 0 59 4 BO A R D M A N L 2 0 32 3 , 4 3 3 13 4 12 8 18 9 30 5 59 5 OT H E R - PR O D U C T I O N P L A N T L 2 1 - 24 1 51 7 60 7 97 0 63 3 54 6 59 6 OT H E R - TR A N S M I S S I O N P L A N T L 6 3 71 1 32 9 71 1 31 3 59 7 OT H E R - DI S T R I B U T I O N P L A N T D3 6 0 2 N 26 5 79 2 59 6 OT H E R ~ E N E R A L P L A N T L 1 0 8 05 3 17 8 23 0 57 5 27 8 04 5 18 9 01 7 59 9 60 0 LI C E N S E S - H Y D R O P R O J E C T S L 2 1 3, 4 6 6 1. 4 3 8 02 9 60 1 60 2 RE G U L A T O R Y C O M M I S S I O N F E E S 60 3 ST A T E O F I D A H O P1 0 1 P 70 0 00 0 37 2 18 5 44 8 80 9 30 5 10 4 60 4 ST A T E O F O R E G O N DI R E C T 60 5 ST A T E O F N E V A D A DI R E C T 60 6 60 7 FR A N C H I S E T A X E S 60 6 ST A T E O F O R E G O N DI R E C T 60 9 ST A T E O F N E V A D A DI R E C T 61 0 61 1 OT H E R S T A T E T A X E S 61 2 UN E M P L O Y M E N T T A X E S LA B O R 26 2 82 7 05 3 94 5 08 0 61 3 HY D R O G E N E R A T I O N T A X DI R E C T 65 8 26 2 61 4 IR R I G A T I O N - PI C DI R E C T 28 6 57 2 61 5 61 6 TO T A L T A X E S O T H E R T H A N I N C O M E 34 5 82 6 15 1 16 9 67 2 31 1 24 1 51 3 ~- t (c . - x CD o; I ~ ~ co _ , !: ! : ~c : m - 03 ' z :: - - ~ 9 ~ - 0 6 - " " (J 1 ( ) C O ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (I) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (0 ) (R ) .. . . . . . ... . . . . . . . . . .. . . . .. . . DI S T R I B U T I O N FU N C T I O N ' .. . , . . .. . . . . . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LI N E T R A N S LI N E T R A N S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 56 2 ' " TA B L E 7 - TA X E S O T H E R T H A N I N C O M E T A X E S ' " 58 3 56 4 T A X E S O T H E R T H A N I N C O M E 56 5 FE D E R A L T A X E S 56 6 FI C A LA B O R 56 7 FU T A LA B O R 58 6 LE S S P A Y R O L L D E D U C T I O N LA B O R 56 9 59 0 ST A T E T A X E S 59 1 AD V A L O R E M T A X E S 59 2 JIM B R I D G E R S T A T I O N L 2 0 59 3 VA L M Y L 2 0 59 4 BO A R D M A N L 2 0 59 5 OT H E R - PR O D U C T I O N P L A N T L 2 1 - 59 6 OT H E R - TR A N S M I S S I O N P L A N T L 6 3 59 7 OT H E R - DI S T R I B U T I O N P L A N T D3 6 0 2 N 79 7 87 6 57 4 23 8 95 3 70 3 58 9 38 3 18 7 99 9 10 6 76 2 80 7 72 8 , 06 6 59 6 OT H E R ~ E N E R A L P L A N T L 1 0 8 65 9 78 2 81 , 4 8 8 27 6 89 2 36 5 02 2 52 6 88 6 59 9 60 0 LI C E N S E S - H Y D R O P R O J E C T S L 2 1 60 1 60 2 RE G U L A T O R Y C O M M I S S I O N F E E S 60 3 ST A T E O F I D A H O P1 0 1 P 91 , 4 5 7 33 3 13 1 53 4 69 7 89 7 95 9 33 4 30 5 29 5 60 4 ST A T E O F O R E G O N DI R E C T 60 5 ST A T E O F N E V A D A DI R E C T 60 6 60 7 FR A N C H I S E T A X E S 60 6 ST A T E O F O R E G O N DI R E C T 60 9 ST A T E O F N E V A D A DI R E C T 61 0 61 1 OT H E R S T A T E T A X E S 61 2 UN E M P L O Y M E N T T A X E S LA B O R 34 5 1, 4 1 7 01 4 63 7 02 3 99 5 56 5 36 4 85 3 61 3 HY D R O G E N E R A T I O N T A X DI R E C T 61 4 IR R I G A T I O N - PI C DI R E C T 61 5 61 6 TO T A L T A X E S O T H E R T H A N I N C O M E 96 0 33 7 10 6 1,4 7 5 98 9 83 8 19 9 19 5 22 1 31 7 12 5 68 4 00 2 85 7 10 0 CfJ ;; ? - - I Ie ' - X CD a ; I ~ :! . OJ _ , N c : m " " 0 3 ' Z :: - - ~ 9 "' C 6 - " " (J 1 ( ) O J ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (S ) (T ) (U ) (V ) (W ) (X ) (Y ) .. . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . .. . . . . . . . . AL L O C A T O R LIN E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 56 2 ' " TA B L E 7 - TA X E S O T H E R T H A N I N C O M E T A X E S ' " 58 3 58 4 T A X E S O T H E R T H A N I N C O M E 58 5 FE D E R A L T A X E S 58 6 FI C A LA B O R 56 7 FU T A LA B O R 58 6 LE S S P A Y R O L L D E D U C T I O N LA B O R 58 9 59 0 ST A T E T A X E S 59 1 AD V A L O R E M T A X E S 59 2 JI M B R I D G E R S T A T I O N L 2 0 59 3 VA L M Y L 2 0 59 4 BO A R D M A N L 2 0 59 5 OT H E R - PR O D U C T I O N P L A N T L 2 1 - 59 6 OT H E R - TR A N S M I S S I O N P L A N T L 6 3 59 7 OT H E R - DI S T R I B U T I O N P L A N T D3 6 0 2 N 41 3 , 46 1 25 3 30 7 14 3 85 0 24 7 87 9 25 7 76 3 19 , 4 0 5 11 7 59 6 OT H E R - G E N E R A L P L A N T L 1 0 8 19 4 66 0 46 1 30 3 16 , 95 3 27 6 79 7 59 9 60 0 LI C E N S E S - H Y D R O P R O J E C T S L 2 1 60 1 60 2 RE G U L A T O R Y C O M M I S S I O N F E E S 60 3 ST A T E O F I D A H O P1 0 1 P 43 , 89 5 89 2 27 2 31 6 36 6 06 0 28 6 60 4 ST A T E O F O R E G O N DI R E C T 60 5 ST A T E O F N E V A D A DI R E C T 60 6 60 7 FR A N C H I S E T A X E S 60 8 ST A T E O F O R E G O N DI R E C T 60 9 ST A T E O F N E V A D A DI R E C T 61 0 61 1 OT H E R S T A T E T A X E S 61 2 UN E M P L O Y M E N T T A X E S LA B O R 18 8 05 2 30 1 28 4 17 6 63 5 92 6 61 3 HY D R O G E N E R A T I O N T A X DI R E C T 61 4 IR R I G A T I O N - P I C DI R E C T 61 5 61 6 TO T A L T A X E S O T H E R T H A N I N C O M E 48 6 73 8 30 0 91 2 17 0 88 5 29 1 78 3 32 1 25 8 37 7 12 6 ;; ? - I CO ' - X CO i i i ' ~ (X ) ~ , (. 0 ) c o m ; : : ; : 03 ' Z :: - - - ~ ~ "'C 6 - " " U1 ( ) ( X ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (Z ) (A A ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - .. . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' AL L O C A T O R ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E DE M O N S T R AD V E R T I S I N G OT H E R 56 2 ' . ' TA B L E 7. TA X E S O T H E R T H A N I N C O M E T A X E S ' " 58 3 58 4 T A X E S O T H E R T H A N I N C O M E 56 5 FE D E R A L T A X E S 56 6 FI C A LA B O R 56 7 FU T A LA B O R 56 6 LE S S P A Y R O L L D E D U C T I O N LA B O R 56 9 59 0 ST A T E T A X E S 59 1 AD V A L O R E M T A X E S 69 2 JIM B R I D G E R S T A T I O N L 2 0 59 3 VA L M Y L 2 0 59 4 BO A R D M A N L 2 0 59 5 OT H E R - PR O D U C T I O N P L A N T L 2 1 - 59 6 OT H E R - TR A N S M I S S I O N P L A N T L 6 3 59 7 OT H E R - DI S T R I B U T I O N P L A N T D3 6 0 2 N 59 8 OT H E R ~ E N E R A L P L A N T L 1 0 8 59 9 60 0 LIC E N S E S - H Y D R O P R O J E C T S L 2 1 60 1 60 2 RE G U L A T O R Y C O M M I S S I O N F E E S 60 3 ST A T E O F I D A H O P1 0 1 P 60 4 ST A T E O F O R E G O N DI R E C T 60 6 ST A T E O F N E V A D A DI R E C T 60 6 60 7 FR A N C H I S E T A X E S 60 6 ST A T E O F O R E G O N DI R E C T 60 9 ST A T E O F N E V A D A DI R E C T 61 0 61 1 OT H E R S T A T E T A X E S 61 2 UN E M P L O Y M E N T T A X E S LA B O R 65 0 98 6 33 7 61 3 HY D R O G E N E R A T I O N T A X DI R E C T 61 4 IR R I G A T I O N - PI C DI R E C T 61 5 61 6 TO T A L T A X E S O T H E R T H A N I N C O M E 65 0 21 , 98 6 33 7 ~- I ca ' - x CD m t ~ : : ! . ~2 " m g 03 ' z :: - - ~ ~ "'C 6 - " " 01 0 ( ) J ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 58 2 ' " TA B L E 7 - TA X E S O T H E R T H A N I N C O M E T A X E S ' " 58 3 58 4 T A X E S O T H E R T H A N I N C O M E 56 5 FE D E R A L T A X E S 58 6 FI C A LA B O R 56 7 FU T A LA B O R 58 6 LE S S P A Y R O L L D E D U C T I O N LA B O R 56 9 59 0 ST A T E T A X E S 59 1 AD V A L O R E M T A X E S 59 2 JIM B R I D G E R S T A T I O N L 2 0 59 3 VA L M Y L 2 0 59 4 BO A R D M A N L 2 0 59 5 OT H E R - PR O D U C T I O N P L A N T L 2 1 - 59 6 OT H E R - TR A N S M I S S I O N P L A N T L 6 3 59 7 OT H E R - DI S T R I B U T I O N P L A N T D3 6 0 2 N 59 6 OT H E R ~ E N E R A L P L A N T L 1 0 8 59 9 60 0 LI C E N S E S - H Y D R O P R O J E C T S L 2 1 60 1 60 2 RE G U L A T O R Y C O M M I S S I O N F E E S 60 3 ST A T E O F I D A H O P1 0 1 P 60 4 ST A T E O F O R E G O N DI R E C T 60 5 ST A T E O F N E V A D A DI R E C T 60 6 60 7 FR A N C H I S E T A X E S 60 8 ST A T E O F O R E G O N DI R E C T 60 9 ST A T E O F N E V A D A DI R E C T 61 0 61 1 OT H E R S T A T E T A X E S 61 2 UN E M P L O Y M E N T T A X E S LA B O R 61 3 HY D R O G E N E R A T I O N T A X DI R E C T 65 8 26 2 61 4 IR R I G A T I O N - PI C DI R E C T 28 6 57 2 61 5 61 6 TO T A L T A X E S O T H E R T H A N I N C O M E 94 4 83 4 !I I ;; ? - t (Q ' - X CD o; I ~ ~ () ) , ! : ! . (J ' I C e 3 ' z :: ~ ~ 9 "'C 6- " " (J ' I 0 ( ) ) 61 7 . . . TA B L E 8 - RE G U L A T O R Y D E B I T S / C R E D I T S ' " 61 8 61 9 R E G U L A T O R Y D E B I T S I C R E D I T S 62 0 62 1 . . . TA B L E IN C O M E T A X E S ' " 62 2 62 3 4 1 0 / 4 1 1 62 4 62 5 4 1 1 , 4 NE T P R O V I S I O N F O R D E F E R I N C 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 62 6 62 7 S U M M A R Y O F I N C O M E T A X E S 62 6 62 9 T O T A L F E D E R A L I N C O M E T A X 63 0 63 1 S T A T E I N C O M E T A X E S 63 2 ST A T E O F I D A H O 63 3 ST A T E O F O R E G O N 63 4 OT H E R S T A T E S 63 5 TO T A L S T A T E I N C O M E T A X E S 63 6 63 7 T O T A L O P E R A T I N G E X P E N S E S 63 6 63 9 N E T O P E R A T I N G I N C O M E 64 0 64 1 (') (1 ) ;; ? - I (c . - X (1 ) i i i ' ~: ! . (X I ~ , c : r m c : m ; : ; : 03 ' z :: - - ~ ~ "U 6 ~ 01 ( ' ) ( X I ~ (A ) AL L O C A T O R LA B O R P1 1 1 P P1 1 1 P DI R E C T DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (6 ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - -- - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - - - -- - - - - - - - . DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T (1 0 95 1 86 9 ) (2 , 4 1 7 56 5 ) 91 5 28 5 ) 98 1 83 1 ) (1 2 ) 53 1 , 98 3 33 8 17 7 40 7 80 0 27 7 22 5 46 , 75 3 61 1 30 6 05 9 41 6 77 1 12 6 , 4 3 8 84 9 , 26 8 67 8 94 9 36 9 11 7 26 1 97 7 61 7 . . . TA B L E 8 . RE G U L A T O R Y D E B I T S / C R E D I T S ' . . 61 6 61 9 R E G U L A T O R Y D E B I T S I C R E D I T S 62 0 62 1 . . . TA B L E IN C O M E T A X E S ' . . 62 2 62 3 41 0 / 4 1 1 NE T P R O V I S I O N F O R D E F E R I N C T A X E S 62 4 62 5 4 1 1 . 4 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 62 6 62 7 S U M M A R Y O F I N C O M E T A X E S 62 6 62 9 T O T A L F E D E R A L I N C O M E T A X 63 0 63 1 S T A T E I N C O M E T A X E S 63 2 ST A T E O F I D A H O 63 3 ST A T E O F O R E G O N 63 4 OT H E R S T A T E S 63 5 TO T A L S T A T E I N C O M E T A X E S 63 6 63 7 T O T A L O P E R A T I N G E X P E N S E S 63 8 63 9 N E T O P E R A T I N G I N C O M E 64 0 64 1 II ) ~- I !c ' - X CD - I " U : : T () J ~ 0 Q ' . -. J c : m ~ 03 ' Z :: : - ! : : J ? "U 6 ~ 01 ( ) ( ) J ~ AL L O C A T O R LA B O R P1 1 1 P P1 1 1 P DI R E C T DI R E C T DI R E C T DI R E C T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N ,S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . . . . . . . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D (A ) (5 5 2 87 7 ) (1 1 , 17 0 ) (8 5 4 39 2 ) (4 8 5 20 0 ) (5 1 29 5 ) (1 2 9 , 64 5 ) 33 8 56 2 11 9 51 5 87 1 17 5 LI N E T R A N S LIN E T R A N S LI N E T R A N S PR I C U S T PR I D I R E C T SE C D M D (7 3 62 4 ) (4 7 , 4 5 0 ) (5 0 2 08 0 ) 13 5 29 9 63 7 23 3 61 7 . . . TA B L E 8 - RE G U L A T O R Y D E B I T S / C R E D I T S ' . . 61 6 61 9 R E G U L A T O R Y D E B I T S I C R E D I T S 62 0 62 1 . . . TA B L E IN C O M E T A X E S ' " 62 2 62 3 4 1 0 / 4 1 1 62 4 62 5 4 1 1 . 4 NE T P R O V I S I O N F O R D E F E R I N C 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 62 6 62 7 S U M M A R Y O F I N C O M E T A X E S 62 8 62 9 T O T A L F E D E R A L I N C O M E T A X 63 0 63 1 S T A T E I N C O M E T A X E S 63 2 ST A T E O F I D A H O 63 3 ST A T E O F O R E G O N 63 4 OT H E R S T A T E S 63 5 TO T A L S T A T E I N C O M E T A X E S 63 6 63 7 T O T A L O P E R A T I N G E X P E N S E S 63 6 63 9 N E T O P E R A T I N G I N C O M E 64 0 64 1 (') !I I (1 ) ~ - 1 (; ) m (Q ' - X (1 ) a ; I ~ 2 : (1 ) - , 2" - (l ) c m - 03 ' Z :: - - (; ) "'C 6 - 1 ' - 01 ( ' ) ( I ) ~ AL L O C A T O R LA B O R P1 1 1 P P1 1 1 P DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R (2 8 5 12 6 ) (1 7 4 68 3 ) (9 9 20 0 ) (1 7 0 , 93 9 ) (1 7 7 , 7 5 6 ) 88 4 43 5 87 6 86 5 91 2 (X ) .. . . . . ST R E E T LI G H T S (Y ) IN S T A L L A T I O N CU S T P R E M (1 3 38 2 ) 35 6 ) 87 2 16 9 61 7 . . . TA B L E 8- RE G U L A T O R Y D E B I T S / C R E D I T S ' " 61 6 61 9 R E G U L A T O R Y D E B I T S I C R E D I T S 62 0 62 1 . , . TA B L E IN C O M E T A X E S ' " 62 2 62 3 4 1 0 / 4 1 1 NE T P R O V I S I O N F O R D E F E R I N C T A X E S 62 4 62 5 4 1 1 . 4 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 62 6 62 7 S U M M A R Y O F I N C O M E T A X E S 62 8 62 9 T O T A L F E D E R A L I N C O M E T A X 63 0 63 1 S T A T E I N C O M E T A X E S 63 2 ST A T E O F I D A H O 63 3 ST A T E O F O R E G O N 63 4 OT H E R S T A T E S 63 5 TO T A L S T A T E I N C O M E T A X E S 63 6 63 7 T O T A L O P E R A T I N G E X P E N S E S 63 8 63 9 N E T O P E R A T I N G I N C O M E 64 0 64 1 ~ - I I: ) m (Q ' - X CD - I " ' C : : T (X ) ! ! ! . ' ( I Q ' . (D C : 03 ' Z :: : . . . . ~ I:) "' C 6 - " " 01 ( ) ( X ) ~ AL L O C A T O R LA B O R P1 1 1 P P1 1 1 P DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~) ~ - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . H' H ' C U S T O M E R I N F O R M A T I O N FU N C T I O N H ' H H ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G O T H E R 61 7 . . . TA B L E 8 - RE G U L A T O R Y D E B I T S / C R E D I T S ' . . 61 6 61 9 R E G U L A T O R Y D E B I T S I C R E D I T S 62 0 62 1 . . . TA B L E IN C O M E TA X E S " . 62 2 62 3 4 1 0 / 4 1 1 NE T P R O V I S I O N F O R D E F E R I N C T A X E S 62 4 62 5 4 1 1 , 4 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 62 6 62 7 S U M M A R Y O F I N C O M E T A X E S 62 6 62 9 T O T A L F E D E R A L I N C O M E T A X 63 0 63 1 S T A T E I N C O M E T A X E S 63 2 ST A T E O F I D A H O 63 3 ST A T E O F O R E G O N 63 4 OT H E R S T A T E S 63 5 TO T A L S T A T E I N C O M E T A X E S 63 6 63 7 T O T A L O P E R A T I N G E X P E N S E S 63 8 63 9 N E T O P E R A T I N G I N C O M E 64 0 64 1 (1 ) ~- I !c . - X (1 ) g; I ~ 2 : (0 - , 0 c : m; : : ; : 03 ' Z :: : - - ~ ? -c b - l ' o - (J 1 ( ) ( ) ) ~ AL L O C A T O R LA B O R P1 1 1 P P1 1 1 P DI R E C T DI R E C T DI R E C T DI R E C T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - -- - MI S C E L L A N E O U S - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 75 3 61 1 30 6 , 05 9 41 6 77 1 12 6 , 4 3 8 64 2 . " TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' . ' 64 3 S T E A M P O W E R G E N E R A T I O N 64 4 O P E R A T I O N 64 5 5 0 0 SU P E R V I S I O N & E N G I N E E R I N G 64 6 5 0 1 / F U E L 64 7 5 0 2 ST E A M E X P E N S E S 64 8 L A B O R 64 9 O T H E R 65 0 TO T A L A C C O U N T 5 0 2 65 1 50 5 1 EL E C T R I C E X P E N S E S 65 2 L A B O R 65 3 O T H E R 65 4 TO T A L A C C O U N T 5 0 5 65 5 5 0 6 / M I S C E L L A N E O U S E X P E N S E S 65 6 5 0 7 RE N T S 65 7 ST E A M O P E R A T I O N E X P E N S E S 65 6 65 9 M A I N T E N A N C E 66 0 5 1 0 SU P E R V I S I O N & E N G I N E E R I N G 66 1 5 1 1 ST R U C T U R E S 66 2 5 1 2 1 BO I L E R P L A N T 66 3 L A B O R 66 4 O T H E R 66 5 TO T A L A C C O U N T 5 1 2 66 6 5 1 3 1 EL E C T R I C P L A N T 66 7 L A B O R 66 6 O T H E R 66 9 TO T A L A C C O U N T 5 1 3 67 0 5 1 4 1 MI S C E L L A N E O U S S T E A M P L A N T 67 1 ST E A M M A I N T E N A N C E E X P E N S E S 67 2 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 67 3 67 4 H Y D R A U L I C P O W E R G E N E R A T I O N 67 5 5 3 5 - O P SU P E R V I S I O N & E N G I N E E R I N G 67 6 5 3 6 - O P W A T E R FO R P O W E R 67 7 5 3 7 - O P HY D R A U L I C E X P E N S E S 67 6 5 3 8 - O P EL E C T R I C E X P E N S E S 67 9 5 3 9 - O P MIS C E L L A N E O U S E X P E N S E S 68 0 5 4 0 - O P RE N T S ~1 TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S !) 1 1 2 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G \1 1 , 3 5 4 2 - M T ST R U C T U R E S "'t J ~ 4 5 4 3 - M T RE S E R V O I R S , D A M S & W A T E R W A Y S II ) - t . ~ ~ "! 5 5 ~ 4 4 - M T EL E C T R I C P L A N T (( ) ! ! ! - ~ 6 ~ 5 - MT MI 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 ;; 3 !; 1 i 1 7 ; TO T A L H Y 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 :: - - ~ 8 ( ; ) 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 "' t J 6 ~ (J I ( ' ) CD ~ (A ) AL L O C A T O R L 6 5 7 PI - PI - PI - PI - PI - PI - PI - L 6 7 1 PI - PI - 8 PI - PI - PI - PI - L 6 7 6 - 6 8 0 PI - PI - PI - PI - L 6 8 3 - 6 8 6 PI - PI - PI -PI- ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S .. PR O D U C T I O N F U N C T I O N * - - -- - - - - - - -. T R A N S M I S S I O N F U N C T I O N - - -- - - - -- - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 22 9 94 0 95 , 35 6 13 4 58 4 28 0 26 3 01 7 24 0 21 9 24 0 21 9 39 6 38 0 1, 4 0 8 , 4 7 9 98 7 90 1 24 9 , 4 2 1 10 3 , 4 3 5 14 5 98 6 3, 4 9 8 81 2 1,4 5 0 , 95 7 04 7 85 5 00 9 28 1 41 8 54 9 59 0 , 73 2 1, 4 7 5 11 9 61 1 73 2 86 3 38 7 62 9 01 3 66 1 22 2 68 8 , 90 9 97 2 31 3 68 4 80 8 28 3 99 0 40 0 81 8 56 5 08 7 23 4 34 2 33 0 74 6 1,4 7 9 79 9 61 3 67 3 86 6 12 6 98 9 , 4 5 8 82 5 02 8 16 4 , 4 3 0 38 0 37 5 00 9 38 8 64 2 ' . ' TA B L E 10 - DE V E L O P M E N T O F LA B O R R E L A T E D AL L O C A T O R ' . ' 64 3 S T E A M P O W E R G E N E R A T I O N 64 4 O P E R A T I O N 64 5 5 0 0 SU P E R V I S I O N & E N G I N E E R I N G 64 6 50 1 1 FU E L 64 7 50 2 1 ST E A M E X P E N S E S 64 6 L A B O R 64 9 O T H E R 65 0 TO T A L A C C O U N T 5 0 2 65 1 50 5 1 EL E C T R I C E X P E N S E S 65 2 L A B O R 65 3 O T H E R 65 4 TO T A L A C C O U N T 5 0 5 65 5 50 6 1 MI S C E L L A N E O U S E X P E N S E S 65 6 5 0 7 / R E N T S 65 7 ST E A M O P E R A T I O N E X P E N S E S 65 6 65 9 M A I N T E N A N C E 66 0 5 1 0 SU P E R V I S I O N & E N G I N E E R I N G 66 1 5 1 1 ST R U C T U R E S 66 2 51 2 1 BO I L E R P L A N T 66 3 L A B O R 66 4 O T H E R 66 5 TO T A L A C C O U N T 5 1 2 66 6 51 3 1 EL E C T R I C P L A N T 66 7 L A B O R 66 6 O T H E R 66 9 TO T A L A C C O U N T 5 1 3 67 0 51 4 1 MI S C E L L A N E O U S S T E A M P L A N T 67 1 ST E A M M A I N T E N A N C E E X P E N S E S 67 2 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 67 3 67 4 H Y D R A U L I C P O W E R G E N E R A T I O N 67 5 5 3 5 - o P SU P E R V I S I O N & E N G I N E E R I N G 67 6 5 3 6 - o P W A T E R FO R P O W E R 67 7 5 3 7 - o P HY D R A U L I C E X P E N S E S 67 6 5 3 8 - o P EL E C T R I C E X P E N S E S 67 9 5 3 9 - o P MI S C E L L A N E O U S E X P E N S E S 68 0 5 4 0 - o P RE N T S M1 TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S ~2 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G 11 \ , 3 5 4 2 - M T ST R U C T U R E S -C a 4 54 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S Q) - I . '5 J ~ 1 1 f ! 5 ~ 4 4 - M T EL E C T R I C P L A N T '" ~ ~ 6 ~ 5 - MT MIS C E L L A N E O U S H Y D R A U L I C P L A N T ~ 3 I 1 U ~ TO T A L H Y 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 :: : - - ~ 6 ~ 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 ~ - c b - l ' - 01 ( ' ) CX I AL L O C A T O R L 6 5 7 PI - PI - PI - PI - PI - PI - PI - L 6 7 1 PI - PI - PI - PI - PI -PI - 8 L 6 7 6 - 6 8 0 PI - PI - PI - PI - L 6 8 3 - 6 8 6 PI - PI - PI - PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T OF S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 31 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) (K ) (L ) (M ) (N ) (0 ) (P ) . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T (I ) (0 ) (R ) .. . . . . . . . . LI N E T R A N S PR I D I R E C T LI N E T R A N S SE C D M D 64 2 ' " TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' " 64 3 S T E A M P O W E R G E N E R A T I O N 64 4 O P E R A T I O N 64 5 5 0 0 SU P E R V I S I O N & E N G I N E E R I N G 64 6 5 0 1 / F U E L 64 7 50 2 1 ST E A M E X P E N S E S 64 6 L A B O R 64 9 O T H E R 65 0 TO T A L A C C O U N T 5 0 2 65 1 50 5 1 EL E C T R I C E X P E N S E S 65 2 L A B O R 65 3 O T H E R 65 4 TO T A L A C C O U N T 5 0 5 65 5 5 0 6 1 MI S C E L L A N E O U S E X P E N S E S 65 6 5 0 7 RE N T S 65 7 ST E A M O P E R A T I O N E X P E N S E S 65 6 65 9 M A I N T E N A N C E 66 0 5 1 0 SU P E R V I S I O N & E N G I N E E R I N G 66 1 5 1 1 ST R U C T U R E S 66 2 5 1 2 1 BO I L E R P L A N T 66 3 L A B O R 66 4 O T H E R 66 5 TO T A L A C C O U N T 5 1 2 66 6 51 3 1 EL E C T R I C P L A N T 66 7 L A B O R 66 6 O T H E R 66 9 TO T A L A C C O U N T 5 1 3 67 0 5 1 4 1 MI S C E L L A N E O U S S T E A M P L A N T 67 1 ST E A M M A I N T E N A N C E E X P E N S E S 67 2 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 67 3 67 4 H Y D R A U L I C P O W E R G E N E R A T I O N 67 5 5 3 5 - O P SU P E R V I S I O N & E N G I N E E R I N G 67 6 5 3 6 - O P W A T E R FO R P O W E R 67 7 5 3 7 - O P HY D R A U L I C E X P E N S E S 67 6 5 3 8 - O P EL E C T R I C E X P E N S E S 67 9 5 3 9 - O P MIS C E L L A N E O U S E X P E N S E S 68 0 5 4 0 - O P RE N T S ~1 TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S DJ l 2 5 4 1 - MT SU P E R V I S I O N & E N G I N E E R I N G \! ! , 3 5 4 2 - MT ST R U C T U R E S -0 gj 4 5 4 3 - M T RE S E R V O I R S , D A M S & W A T E R W A Y S II I - I ' ': i ! ~ ~ 5 ~ 4 4 - M T EL E C T R I C P L A N T CD !! ! . ~ 6 C 7 4 5 - M T MIS C E L L A N E O U S H Y D R A U L I C P L A N T ~ 3 ~ 7 ~ TO T A L H Y 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 :: : . . . ~6 ! = ' 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 -O 6 ~ () 1 ( ' ) C O ~ AL L O C A T O R L 6 5 7 PI - PI - PI - PI - PI - PI - PI - L 6 7 1 PI - PI - PI - PI - PI - PI - L 6 7 6 - 6 8 0 PI -PI-PI-PI - L 6 8 3 - 6 8 6 PI - PI - PI - PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) (T ) (U ) (V ) (W ) . . . * . . . . . . . . *. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R ST R E E T LI G H T S (X ) (Y ) .. . . . . . . IN S T A L L A T I O N CU S T P R E M ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) (A A ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - " . " " CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G (A ) AL L O C A T O R OT H E R 64 2 ' " TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' " 64 3 S T E A M P O W E R G E N E R A T I O N 64 4 O P E R A T I O N 64 5 5 0 0 SU P E R V I S I O N & E N G I N E E R I N G 64 6 50 1 1 FU E L 64 7 5 0 2 1 ST E A M E X P E N S E S 64 6 L A B O R 64 9 O T H E R 65 0 TO T A L A C C O U N T 5 0 2 65 1 50 5 1 EL E C T R I C E X P E N S E S 65 2 L A B O R 65 3 O T H E R L 6 5 7 PI - PI - PI - PI - PI - 65 4 TO T A L A C C O U N T 5 0 5 65 5 50 6 1 MI S C E L L A N E O U S E X P E N S E S 65 6 5 0 7 RE N T S 65 7 ST E A M O P E R A T I O N E X P E N S E S 65 6 PI - PI - 65 9 M A I N T E N A N C E 66 0 5 1 0 SU P E R V I S I O N & E N G I N E E R I N G 66 1 5 1 1 ST R U C T U R E S 66 2 51 2 1 BO I L E R P L A N T 66 3 L A B O R 66 4 O T H E R 66 5 TO T A L A C C O U N T 5 1 2 66 6 51 3 1 EL E C T R I C P L A N T 66 7 L A B O R 66 8 O T H E R L 6 7 1 PI - PI - PI - PI - PI - 66 9 TO T A L A C C O U N T 5 1 3 67 0 51 4 1 MI S C E L L A N E O U S S T E A M P L A N T 67 1 ST E A M M A I N T E N A N C E E X P E N S E S 67 2 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 67 3 PI - 67 4 H Y D R A U L I C P O W E R G E N E R A T I O N 67 5 5 3 5 - O P SU P E R V I S I O N & E N G I N E E R I N G 67 6 5 3 6 - O P W A T E R FO R P O W E R 67 7 5 3 7 - O P HY D R A U L I C E X P E N S E S 67 6 5 3 8 - O P EL E C T R I C E X P E N S E S 67 9 5 3 9 - O P MI S C E L L A N E O U S E X P E N S E S 66 0 5 4 0 - O P RE N T S ~1 TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S !) ! I 2 5 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 1! ! . 3 5 4 2 - M T ST R U C T U R E S "' C ~ 4 54 3 - M T RE S E R V O I R S , D A M S & W A T E R W A Y S II ) - i ' ~ ~ ~5 ~ 4 4 - M T EL E C T R I C P L A N T ID ! ! ! . ~ 6 0 ' 4 5 - M T MI 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 -: ; 3 ~ 7 ~ TO T A L H Y 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 .. . . - ~ 8 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 ~ = C 6 : ' " (J ' 1 ( ) ( X ) ~ L 6 7 6 - B 8 0 PI - PI - PI - PI - L 6 8 3 - B 8 6 PI - PI - PI - PI - 64 2 ' " TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' " 64 3 S T E A M P O W E R G E N E R A T I O N 64 4 O P E R A T I O N 64 5 5 0 0 SU P E R V I S I O N & E N G I N E E R I N G 64 6 50 1 1 FU E L 64 7 5 0 2 / S T E A M E X P E N S E S 64 8 L A B O R 64 9 O T H E R 65 0 TO T A L A C C O U N T 5 0 2 65 1 5 0 5 / E L E C T R I C E X P E N S E S 65 2 L A B O R 65 3 O T H E R 65 4 TO T A L A C C O U N T 5 0 5 65 5 50 6 1 MI S C E L L A N E O U S E X P E N S E S 65 6 5 0 7 / R E N T S 65 7 ST E A M O P E R A T I O N E X P E N S E S 65 6 65 9 M A I N T E N A N C E 66 0 5 1 0 SU P E R V I S I O N & E N G I N E E R I N G 66 1 5 1 1 ST R U C T U R E S 66 2 51 2 1 BO I L E R P L A N T 66 3 L A B O R 66 4 O T H E R 66 5 TO T A L A C C O U N T 5 1 2 66 6 51 3 1 EL E C T R I C P L A N T 66 7 L A B O R 66 6 O T H E R 66 9 TO T A L A C C O U N T 5 1 3 67 0 51 4 1 MI S C E L L A N E O U S S T E A M P L A N T 67 1 ST E A M M A I N T E N A N C E E X P E N S E S 67 2 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 67 3 67 4 H Y D R A U L I C P O W E R G E N E R A T I O N 67 5 5 3 5 - O P SU P E R V I S I O N & E N G I N E E R I N G 67 6 5 3 6 - O P W A T E R FO R P O W E R 67 7 5 3 7 - O P HY D R A U L I C E X P E N S E S 67 6 5 3 8 - O P EL E C T R I C E X P E N S E S 67 9 5 3 9 - O P MIS C E L L A N E O U S E X P E N S E S 68 0 5 4 0 - O P RE N T S ~1 TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S ~2 5 4 1 - M T SU P E R V I S I O N & E N G I N E E R I N G ~3 5 4 2 - M T ST R U C T U R E S "' C i j 4 54 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S Q) - I ' ~ ~ ~ 5 ~ 4 4 - MT EL E C T R I C P L A N T CD ! ! ! . ~ 6 i j 4 5 - MT MI 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 ~ 3 1j 1 i 1 7 ~ TO T A L H Y 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 :: : . . . ~6 ! = ' 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 "'C 6 . j : o 01 ( ) ( ) ) ~ AL L O C A T O R L 6 5 7 PI - PI - PI - PI - PI - PI - PI - L 6 7 1 PI - PI - PI - PI - PI - PI - L 6 7 6 - 6 8 0 PI - PI - PI -PI - L 6 8 3 - 6 8 6 PI - PI - PI - PI - (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) - - - - - - - - - MI S C E L L A N E O U S - - - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R (A ) AL L O C A T O R 66 9 ." T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E D AL L O C A T O R . " 69 0 69 1 O T H E R P O W E R G E N E R A T I O N 69 2 5 4 6 - o P SU P E R V I S I O N & E N G I N E E R I N G 69 3 5 4 8 - o P GE N E R A T I N G E X P E N S E S 69 4 5 4 9 - o P MIS C E L L A N E O U S E X P E N S E S 69 5 5 5 0 - o P RE N T S 69 6 TO T A L O T H E R P O W E R O P E R E X P E N S E S 69 7 69 8 5 5 1 - M T 69 9 5 5 2 - M T 70 0 5 5 3 - 70 1 5 5 4 - M T 70 2 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S GE N E R A T I N G & E L E C T R I C P L A N T MIS C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A l N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S PU R C H A S E D P O W E R LO 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 OT H E R E X P E N S E S 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 70 3 70 4 5 5 5 70 5 5 5 6 70 6 5 5 7 70 7 70 8 70 9 71 0 TO T A L P R O D U C T I O N E X P E N S E S 71 1 T R A N S M I S S I O N E X P E N S E S 71 2 5 6 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 71 3 5 6 1 - o P LO A D D I S P A T C H I N G 71 4 5 6 2 - o P ST A T I O N E X P E N S E S 71 5 5 6 3 - o P OV E R H E A D L I N E E X P E N S E S 71 6 5 6 5 - o P 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 71 7 5 6 6 - o P MI S C E L L A N E O U S E X P E N S E S 71 6 5 6 7 - o P RE N T S 71 9 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 72 0 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 72 1 5 6 9 - M T ST R U C T U R E S 72 2 5 7 0 - M T ST A T I O N E Q U I P M E N T 72 3 5 7 1 - M T O V E R H E A D LI N E S 72 4 5 7 3 - M T MI S C E L L A N E O U S P L A N T 72 5 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 72 6 TO T A L T R A N S M I S S I O N E X P E N S E S (') ;; ? - j c; ) (c ' - x CD o; I ~ ~ ~c m g ; 03 ' z .. . . . - 0 ~= C 6 ~ 01 ( ' ) ( ) : ) ~ L 6 9 3 - 6 9 5 PI - PI - PI - L 6 9 9 - 70 1 PI - PI - PI - PP - PI - L 7 1 3 - 71 8 L 6 3 L 3 8 - L 4 4 - 5 5 KW H - L 6 3 L 6 3 L 7 2 1 - 72 4 L 3 3 - L 3 8 - L 4 4 - 5 5 L 6 3 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - - - - - - - - - - - . T R A N S M I S S I O N F U N C T I O N - - - - - - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 27 1 26 1 27 1 26 1 19 4 , 4 1 5 19 4 , 4 1 5 14 5 95 3 14 5 95 3 61 1 62 8 13 9 88 8 13 9 88 8 80 , 4 7 4 80 , 4 7 4 16 9 81 3 16 9 81 3 39 0 17 5 00 1 80 3 67 7 21 1 67 7 21 1 67 7 21 1 92 8 62 1 74 9 98 2 87 9 50 9 21 4 24 1 31 6 75 6 18 9 18 8 34 9 67 7 15 6 26 0 21 0 , 4 8 7 1,4 9 9 08 5 63 4 37 6 61 1 50 3 81 9 85 3 , 4 9 5 74 9 , 97 4 87 9 49 2 21 4 24 1 31 6 , 7 5 3 18 9 18 7 15 6 25 9 21 0 , 4 8 7 1,4 9 9 08 5 63 4 36 9 61 1 66 9 . ' . T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E D AL L O C A T O R . " AL L O C A T O R 69 0 69 1 O T H E R P O W E R G E N E R A T I O N 69 2 5 4 6 - O P SU P E R V I S I O N & E N G I N E E R I N G 69 3 5 4 8 - O P GE N E R A T I N G E X P E N S E S 69 4 5 4 9 - 0P MIS C E L L A N E O U S E X P E N S E S 69 5 5 5 0 - 0P RE N T S 69 6 TO T A L O T H E R P O W E R O P E R E X P E N S E S 69 7 69 6 5 5 1 - M T 69 9 5 5 2 - M T 70 0 5 5 3 - M T 70 1 5 5 4 - M T SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S GE N E R A T I N G & E L E C T R I C P L A N T MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S PU R C H A S E D P O W E R LO 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 OT H E R E X P E N S E S 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 70 2 70 3 70 4 5 5 5 70 5 5 5 6 70 6 5 5 7 70 7 70 8 70 9 71 0 TO T A L P R O D U C T I O N E X P E N S E S 71 1 T R A N S M I S S I O N E X P E N S E S 71 2 5 6 0 - O P SU P E R V I S I O N & E N G I N E E R I N G 71 3 5 6 1 - O P LO A D D I S P A T C H I N G 71 4 5 6 2 - O P ST A T I O N E X P E N S E S 71 5 5 6 3 - O P OV E R H E A D L I N E E X P E N S E S 71 6 5 6 5 - O P 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 71 7 5 6 6 - 0P MI S C E L L A N E O U S E X P E N S E S 71 8 5 6 7 - O P RE N T S 71 9 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 72 0 5 6 8 - MT SU P E R V I S I O N & E N G I N E E R I N G 72 1 5 6 9 - MT ST R U C T U R E S 72 2 5 7 0 - M T ST A T I O N E Q U I P M E N T 72 3 5 7 1 - M T OV E R H E A D L I N E S 72 4 5 7 3 - M T MI S C E L L A N E O U S P L A N T 72 5 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 72 6 TO T A L T R A N S M I S S I O N E X P E N S E S II) ;; ? - i != ' CO ' - x CD m ' ~ : ! . 10 _ , -. J c : m ; : : ; : 03 ' z :: ~ ~ 0 -a 6 ~ c. n ( ) C X I ~ L 6 9 3 - 6 9 5 PI - PI - PI - L 6 9 9 - 70 1 PI - PI - PI - PP - PI - L 7 1 3 - 71 8 L 6 3 L 3 8 - L 4 4 - 5 5 KW H - L 6 3 L 6 3 L 7 2 1 - 72 4 L 3 3 - L 3 8 - 3 9 L 4 4 - 5 5 L 6 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LIN E T R A N S L I N E TR A N S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T LI N E T R A N S SE C D M D (R ) AL L O C A T O R 66 9 ." T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' " 69 0 69 1 O T H E R P O W E R G E N E R A T I O N 69 2 5 4 6 - o P SU P E R V I S I O N & E N G I N E E R I N G 69 3 5 4 8 - o P GE N E R A T I N G E X P E N S E S 69 4 5 4 9 - o P MI S C E L L A N E O U S E X P E N S E S 69 5 5 5 0 - o P RE N T S 69 6 TO T A L O T H E R P O W E R O P E R E X P E N S E S 69 7 69 6 5 5 1 - M T 69 9 5 5 2 - M T 70 0 5 5 3 - M T 70 1 5 5 4 - M T 70 2 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S GE N E R A T I N G & E L E C T R I C P L A N T MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A l N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S PU R C H A S E D P O W E R LO 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 OT H E R E X P E N S E S 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 70 3 70 4 5 5 5 70 5 5 5 6 70 6 5 5 7 70 7 70 6 70 9 71 0 TO T A L P R O D U C T I O N E X P E N S E S 71 1 T R A N S M I S S I O N E X P E N S E S 71 2 5 6 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 71 3 5 6 1 - o P LO A D D I S P A T C H I N G 71 4 5 6 2 - o P ST A T I O N E X P E N S E S 71 5 5 6 3 - 0P OV E R H E A D L I N E E X P E N S E S 71 6 5 6 5 - o P 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 71 7 5 6 6 - o P MI S C E L L A N E O U S E X P E N S E S 71 6 5 6 7 - o P RE N T S 71 9 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 72 0 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 72 1 5 6 9 - M T ST R U C T U R E S 72 2 5 7 0 - M T ST A T I O N E Q U I P M E N T 72 3 5 7 1 - M T OV E R H E A D L I N E S 72 4 5 7 3 - M T MI S C E L L A N E O U S P L A N T 72 5 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 72 6 TO T A L T R A N S M I S S I O N E X P E N S E S !f J (I ) ~- I (:) CO ' - x (I ) ii i ' ~ ~ (O ~ , () ) c : m ~ 03 ' z :: - - ~ (:) ~ - 0 6 - 1 ' - 01 ( ) ( ) ) ~ L 6 9 3 - ' 3 9 5 PI - o PI - o PI - L 6 9 9 - 70 1 PI - PI - PI - PP - PI - L 7 1 3 - 71 8 L 6 3 L 3 8 - L 4 4 - 5 5 KW H - L 6 3 L 6 3 L 7 2 1 - 72 4 L 3 3 - 3 4 L 3 8 - L 4 4 - L 6 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R (X ) (Y ) ST R E E T LI G H T S .. . . . . . . . . IN S T A L L A T I O N CU S T P R E M AL L O C A T O R 68 9 '" T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' " 69 0 69 1 O T H E R P O W E R G E N E R A T I O N 69 2 5 4 6 - o P SU P E R V I S I O N & E N G I N E E R I N G 69 3 5 4 8 - o P GE N E R A T I N G E X P E N S E S 69 4 5 4 9 - o P MIS C E L L A N E O U S E X P E N S E S 69 5 5 5 0 - o P R E N T S 69 6 TO T A L O T H E R P O W E R O P E R E X P E N S E S 69 7 69 8 5 5 1 - M T 69 9 5 5 2 - 70 0 5 5 3 - M T 70 1 5 5 4 - M T 70 2 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S GE N E R A T I N G & E L E C T R I C P L A N T MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S PU R C H A S E D P O W E R LO 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 OT H E R E X P E N S E S 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 70 3 70 4 5 5 5 70 5 5 5 6 70 6 5 5 7 70 7 70 6 70 9 71 0 TO T A L P R O D U C T I O N E X P E N S E S 71 1 T R A N S M I S S I O N E X P E N S E S 71 2 5 6 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 71 3 5 6 1 - 0P LO A D D I S P A T C H I N G 71 4 5 6 2 - o P ST A T I O N E X P E N S E S 71 5 5 6 3 - o P O V E R H E A D LI N E E X P E N S E S 71 6 5 6 5 - o P 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 71 7 5 6 6 - o P MIS C E L L A N E O U S E X P E N S E S 71 6 5 6 7 - 0P RE N T S 71 9 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 72 0 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 72 1 5 6 9 - M T ST R U C T U R E S 72 2 5 7 0 - M T ST A T I O N E Q U I P M E N T 72 3 5 7 1 - M T OV E R H E A D L I N E S 72 4 5 7 3 - M T MI S C E L L A N E O U S P L A N T 72 5 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 72 6 TO T A L T R A N S M I S S I O N E X P E N S E S (f J ;; ? - ; (Q ' - x CD a ; I ~ = - CO - , ! 2 " . co c : e 3 ' z -- 0 ~ l j 6 ~ U1 ( ) O J ~ L 6 9 3 - 6 9 5 PI - PI - PI - L 6 9 9 - 70 1 PI - PI - o PI - PP - PI - L 7 1 3 - 71 8 L 6 3 L 3 8 - 3 9 L 4 4 - 5 5 KW H - L 6 3 L 6 3 L 7 2 1 - 72 4 L 3 3 - L 3 8 - L 4 4 - 5 5 L 6 3 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G (A ) OT H E R AL L O C A T O R 68 9 ' " T A B L E 1 0 . DE V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R " 69 0 69 1 O T H E R P O W E R G E N E R A T I O N 69 2 5 4 6 - o P SU P E R V I S I O N & E N G I N E E R I N G 69 3 5 4 8 - o P GE N E R A T I N G E X P E N S E S 69 4 5 4 9 - o P MIS C E L L A N E O U S E X P E N S E S 69 5 5 5 0 - o P RE N T S 69 6 TO T A L O T H E R P O W E R O P E R E X P E N S E S 69 7 69 6 5 5 1 - M T 69 9 5 5 2 - M T 70 0 5 5 3 - M T 70 1 5 5 4 - M T 70 2 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S GE N E R A T I N G & E L E C T R I C P L A N T MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A l N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S PU R C H A S E D P O W E R LO 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 OT H E R E X P E N S E S 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 70 3 70 4 5 5 5 70 5 5 5 6 70 6 5 5 7 70 7 70 8 70 9 71 0 TO T A L P R O D U C T I O N E X P E N S E S 71 1 T R A N S M I S S I O N E X P E N S E S 71 2 5 6 0 - o P SU P E R V I S I O N & E N G I N E E R I N G 71 3 5 6 1 - o P LO A D D I S P A T C H I N G 71 4 5 6 2 - o P ST A T I O N E X P E N S E S 71 5 5 6 3 - o P O V E R H E A D LI N E E X P E N S E S 71 6 5 6 5 - o P 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 71 7 5 6 6 - o P MIS C E L L A N E O U S E X P E N S E S 71 6 5 6 7 - o P R E N T S 71 9 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 72 0 5 6 8 - M T SU P E R V I S I O N & E N G I N E E R I N G 72 1 5 6 9 - M T ST R U C T U R E S 72 2 5 7 0 - M T ST A T I O N E Q U I P M E N T 72 3 5 7 1 - M T OV E R H E A D L I N E S 72 4 5 7 3 - M T MIS C E L L A N E O U S P L A N T 72 5 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 72 6 TO T A L T R A N S M I S S I O N E X P E N S E S I\ ) "l J Z ~ - i != ' m CD ' - ~a ; I ~ = - 0_ , at : m - 03 ' Z -- 0 -. j . "l J 6 ~ 01 ( ) ( X ) ~ L 6 9 3 - 6 9 5 PI - PI - PI - L 6 9 9 - 70 1 PI - PI - PI - PP - PI - L 7 1 3 - 71 8 L 6 3 L 3 8 - L 4 4 - KW H - L 6 3 L 6 3 L 7 2 1 - 72 4 L 3 3 - L 3 8 - 3 9 L 4 4 - 5 5 L 6 3 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - - - MI S C E L L A N E O U S - - -- - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R (A ) 72 8 72 9 72 7 . . . TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' . . AL L O C A T O R 73 0 5 8 0 - O P 73 1 5 8 1 - O P 73 2 5 8 2 - O P 73 3 5 8 3 - O P 73 4 5 8 4 - 0 P 73 5 5 8 5 - O P 73 6 5 8 6 - O P 73 7 5 8 7 - O P 73 6 5 8 8 - O P 73 9 5 8 9 - O P 74 0 74 1 74 2 5 9 0 - 74 3 5 9 1 - M T 74 4 5 9 2 - 74 5 5 9 3 - M T 74 6 5 9 4 - M T 74 7 5 9 5 - M T 74 6 5 9 6 - M T 74 9 5 9 7 - M T 75 0 5 9 8 - M T 75 1 75 2 75 3 75 4 75 5 9 0 1 - O P 75 6 9 0 2 - O P 75 7 9 0 3 - O P 75 6 9 0 4 - O P 75 9 9 0 5 - O P 76 0 76 1 76 2 76 3 9 0 7 - O P 76 4 9 0 8 - O P 76 5 9 0 9 - fj 6 9 1 0 - O P 3j ; 7 "' C Z ~ - j != ' m ' - X ~a ; t ~ : ! . a_ , !! . ~c : m - 8. - -. . . j . "'C b - " " U" l O ( ) ) ~ DIS T R I B U T I O N E X P E N S E S SU P E R V I S I O N & E N G I N E E R I N G LO A D D I S P A T C H I N G ST A T I O N E X P E N S E S OV E R H E A D L I N E E X P E N S E S UN D E R G R O U N D L I N E E X P E N S E S ST 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 ME T E R E X P E N S E S CU 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 MI S C E L L A N E O U S E X P E N S E S RE N T S 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 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S ST A T I O N E Q U I P M E N T OV E R H E A D L I N E S UN D E R G R O U N D L I N E S LIN E T R A N S F O R M E R S ST 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 ME T E R S MI S C E L L A N E O U S P L A N T 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 TO T A L D I S T R I B U T I O N E X P E N S E S 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 SU P E R V I S I O N ME T E R R E A D I N G CU S T O M E R R E C O R D S & C O L L E C T I O N S UN C O L L E C T I B L E A C C O U N T S MI S C C U S T O M E R A C C O U N T S E X P E N S E S 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 L 7 3 1 - 73 9 D3 6 0 1 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 3 - 75 0 L 7 3 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 L 8 7 DI R E C T DI R E C T D3 6 0 1 L 7 5 6 - 75 9 DI R E C T DI R E C T DI R E C T L 7 5 6 - 75 8 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 SU P E R V I S I O N L 7 6 4 - 7 6 6 CU S T O M E R A S S I S T A N C E L 4 7 1 IN F O R M A T I O N & I N S T R U C T I O N A L L 4 7 2 MI S C E L L A N E O U S E X P E N S E S L 7 6 4 - 76 5 TO T A L C U S T S E R V & I N F O E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - -- - - - - - - - - . TR A N S M I S S I O N F U N C T I O N - - - - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 19 6 60 8 61 5 05 3 68 2 59 8 78 2 59 5 80 3 35 4 95 9 21 1 78 5 82 1 31 9 25 8 61 1 16 , 4 3 7 88 3 28 0 70 0 79 5 68 8 96 3 99 8 71 8 48 0 89 7 28 8 13 3 64 2 97 6 96 3 81 8 83 4 23 , 25 6 71 7 36 3 , 4 3 9 44 9 31 9 17 6 56 9 64 7 98 9 97 4 25 9 60 6 52 , 4 1 7 98 1 65 7 26 2 73 8 44 2 04 2 22 4 54 8 45 9 11 0 74 0 15 6 29 6 4, 4 6 5 32 7 AL L O C A T O R 72 7 ' " TA B L E 1 0 DE V E L O P M E N T O F L A B O R R E L A T E D AL L O C A T O R ' " 72 6 72 9 73 0 5 8 0 - o P 73 1 5 8 1 - o P 73 2 5 8 2 - 73 3 5 8 3 - o P 73 4 5 8 4 - o P 73 5 5 8 5 - o P 73 6 5 8 6 - o P 73 7 5 8 7 - o P 73 6 5 8 8 - o P 73 9 5 8 9 - o P 74 0 74 1 74 2 5 9 0 - 74 3 5 9 1 - 74 4 5 9 2 - M T 74 5 5 9 3 - M T 74 6 5 9 4 - M T 74 7 5 9 5 - M T 74 6 5 9 6 - M T 74 9 5 9 7 - M T 76 0 5 9 8 - M T 75 1 75 2 75 3 75 4 75 5 9 0 1 - o P 75 6 9 0 2 - o P 75 7 9 0 3 - o P 75 6 9 0 4 - 0 P 75 9 9 0 5 - o P 76 0 76 1 76 2 76 3 9 0 7 - o P 76 4 9 0 8 - o P 76 5 9 0 9 - o P ~6 9 1 0 - o P 3j; 7 -0 Z ~- I (I ) ' - ~o ; i ~ a : ~ 2 " i n ; : ; : 8. - 3 6 ~ -- . j . ~ - 0 6 - " , - O1 ( ) C O ~ DI S T R I B U T I O N E X P E N S E S SU P E R V I S I O N & E N G I N E E R I N G LO A D D I S P A T C H I N G ST A T I O N E X P E N S E S OV E R H E A D L I N E E X P E N S E S UN D E R G R O U N D L I N E E X P E N S E S ST 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 ME T E R E X P E N S E S CU 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 MIS C E L L A N E O U S E X P E N S E S RE N T S 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 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S ST A T I O N E Q U I P M E N T OV E R H E A D L I N E S UN D E R G R O U N D L I N E S LI N E T R A N S F O R M E R S ST 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 ME T E R S MI S C E L L A N E O U S P L A N T 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 TO T A L D I S T R I B U T I O N E X P E N S E S 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 SU P E R V I S I O N ME T E R R E A D I N G CU S T O M E R R E C O R D S & C O L L E C T I O N S UN C O L L E C T I B L E A C C O U N T S MI S C C U S T O M E R A C C O U N T S E X P E N S E S 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 L 7 3 1 - 73 9 03 6 0 1 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 3 - 75 0 L 7 3 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 L 8 7 DI R E C T DI R E C T D3 6 0 1 L 7 5 6 - 75 9 DI R E C T DI R E C T DI R E C T L 7 5 6 - 75 8 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 SU P E R V I S I O N L 7 6 4 - 7 6 6 CU S T O M E R A S S I S T A N C E L 4 7 1 IN F O R M A T I O N & I N S T R U C T I O N A L L 4 7 2 MI S C E L L A N E O U S E X P E N S E S L 7 6 4 - 7 6 5 TO T A L C U S T S E R V & I N F O E X P E N S E S (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N ,S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (I ) (J ) (K ) (L ) (M ) (N ) (0 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LIN E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D LI N E T R A N S PR I C U S T LI N E T R A N S PR I D I R E C T LI N E T R A N S SE C D M D (P ) (Q ) (R ) 24 0 32 6 06 9 50 5 90 6 28 7 29 9 70 5 50 8 89 3 53 2 12 2 02 0 41 6 73 7 42 , 52 7 59 9 35 3 34 0 36 6 98 3 90 , 94 6 64 7 28 6 35 2 20 7 62 2 07 4 52 4 58 0 92 4 89 7 79 0 13 3 35 2 81 3 20 0 35 9 72 9 51 9 29 5 99 2 74 6 , 85 3 42 4 13 0 44 , 83 9 11 3 32 7 35 7 41 , 4 7 8 43 8 88 5 73 0 25 3 02 8 34 3 19 5 12 6 32 8 68 3 98 7 95 6 31 9 70 6 31 5 53 9 17 9 19 1 58 1 85 9 75 9 77 8 81 6 61 9 70 9 23 8 12 9 77 7 14 5 11 7 87 4 63 6 46 8 89 9 15 9 21 9 33 7 46 3 AL L O C A T O R 72 7 ' . ' TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' " 72 8 72 9 73 0 5 8 0 - o P 73 1 5 8 1 - o P 73 2 5 8 2 - o P 73 3 5 8 3 - o P 73 4 5 8 4 - 0 P 73 5 5 8 5 - o P 73 6 5 8 6 - o P 73 7 5 8 7 - o P 73 6 5 8 8 - o P 73 9 5 8 9 - o P 74 0 74 1 74 2 5 9 0 - 74 3 5 9 1 - 74 4 5 9 2 - M T 74 5 5 9 3 - M T 74 6 5 9 4 - M T 74 7 5 9 5 - 74 6 5 9 6 - M T 74 9 5 9 7 - M T 75 0 5 9 8 - M T 75 1 75 2 75 3 75 4 75 5 9 0 1 - o P 75 6 9 0 2 - o P 75 7 9 0 3 - o P 75 6 9 0 4 - 0 P 75 9 9 0 5 - o P 76 0 76 1 76 2 76 3 9 0 7 - o P 76 4 9 0 8 - o P 76 5 9 0 9 - o P fj 6 9 1 0 - o P 8J ; 7 "' t J z ~- I (I ) ' - ~a ; ! ~ ~ 0- , C T (, ) c m ; : : ; : Q, ? 6 ~ "'- I . "' t J 6 - " " U1 0 ( J O ~ DIS T R I B U T I O N E X P E N S E S SU P E R V I S I O N & E N G I N E E R I N G LO A D D I S P A T C H I N G ST A T I O N E X P E N S E S OV E R H E A D L I N E E X P E N S E S UN D E R G R O U N D L I N E E X P E N S E S ST 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 ME T E R E X P E N S E S CU 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 MI S C E L L A N E O U S E X P E N S E S RE N T S 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 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S ST A T I O N E Q U I P M E N T OV E R H E A D L I N E S UN D E R G R O U N D L I N E S LI N E T R A N S F O R M E R S ST 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 ME T E R S MIS C E L L A N E O U S P L A N T 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 TO T A L D I S T R I B U T I O N E X P E N S E S 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 SU P E R V I S I O N ME T E R R E A D I N G CU S T O M E R R E C O R D S & C O L L E C T I O N S UN C O L L E C T I B L E A C C O U N T S MI S C C U S T O M E R A C C O U N T S E X P E N S E S 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 L 7 3 1 - 73 9 D3 6 0 1 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 3 - 75 0 L 7 3 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 L 8 7 DI R E C T DI R E C T 03 6 0 1 L 7 5 6 - 75 9 DI R E C T DI R E C T DI R E C T L 7 5 6 - 75 8 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 SU P E R V I S I O N L 7 6 4 - 7 6 6 CU S T O M E R A S S I S T A N C E L 4 7 1 IN F O R M A T I O N & I N S T R U C T I O N A L L 4 7 2 MI S C E L L A N E O U S E X P E N S E S L 7 6 4 - 7 6 5 TO T A L C U S T S E R V & I N F O E X P E N S E S (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R ST R E E T LI G H T S IN S T A L L A T I O N CU S T P R E M (X ) (Y ) .. . . . . 29 4 89 , 79 2 99 2 54 3 53 8 59 3 13 , 4 2 6 12 8 71 3 20 0 01 5 12 2 53 9 58 9 11 9 91 3 12 4 69 5 38 7 86 2 17 8 , 4 2 4 10 1 32 5 12 8 , 4 8 7 96 6 95 9 21 1 78 5 82 1 31 9 24 9 23 8 15 2 69 6 71 4 14 9 , 4 2 4 15 5 38 2 69 8 30 4 75 4 27 4 53 8 17 7 78 9 38 4 19 0 05 6 10 7 93 1 11 4 91 2 25 7 68 5 28 8 13 3 64 2 97 6 88 1 21 6 39 4 12 5 29 0 32 3 20 2 AL L O C A T O R 72 7 * . . TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R " 72 6 72 9 73 0 5 8 0 - o P 73 1 5 8 1 - o P 73 2 5 8 2 - o P 73 3 5 8 3 - o P 73 4 5 8 4 - 0 P 73 5 5 8 5 - o P 73 6 5 8 6 - o P 73 7 5 8 7 - o P 73 6 5 8 8 - o P 73 9 5 8 9 - o P 74 0 74 1 74 2 5 9 0 - M T 74 3 5 9 1 - M T 74 4 5 9 2 - M T 74 5 5 9 3 - M T 74 6 5 9 4 - M T 74 7 5 9 5 - M T 74 8 5 9 6 - 74 9 5 9 7 - M T 75 0 5 9 8 - 75 1 75 2 75 3 75 4 75 5 9 0 1 - 75 6 9 0 2 - o P 76 7 9 0 3 - o P 75 6 9 0 4 - 0 P 75 9 9 0 5 - o P 76 0 76 1 76 2 76 3 9 0 7 - o P 76 4 9 0 8 - o P 76 5 9 0 9 - o P ~6 9 1 0 - :lj ; 7 -0 Z ~- I m' - ~a ; I ~ 2 : 0- , C T -" ' - c : m ; : : ; : 03 ' Z :: ~ ~ ~ ~ - 0 6 - " , - U'I ( ) ( X I ~ DIS T R I B U T I O N E X P E N S E S SU P E R V I S I O N & E N G I N E E R I N G LO A D D I S P A T C H I N G ST A T I O N E X P E N S E S OV E R H E A D L I N E E X P E N S E S UN D E R G R O U N D L I N E E X P E N S E S ST 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 ME T E R E X P E N S E S CU 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 MI S C E L L A N E O U S E X P E N S E S RE N T S 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 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S ST A T I O N E Q U I P M E N T OV E R H E A D L I N E S UN D E R G R O U N D L I N E S LIN E T R A N S F O R M E R S ST 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 ME T E R S MI S C E L L A N E O U S P L A N T 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 TO T A L D I S T R I B U T I O N E X P E N S E S 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 SU P E R V I S I O N ME T E R R E A D I N G CU S T O M E R R E C O R D S & C O L L E C T I O N S UN C O L L E C T I B L E A C C O U N T S MI S C C U S T O M E R A C C O U N T S E X P E N S E S 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 L 7 3 1 - 73 9 D3 6 0 1 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 3 - 75 0 L 7 3 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 L 8 7 DI R E C T DI R E C T D3 6 0 1 L 7 5 6 - 75 9 DI R E C T DI R E C T DI R E C T L 7 5 6 - 75 8 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 SU P E R V I S I O N L 7 6 4 - 7 6 6 CU S T O M E R A S S I S T A N C E L 4 7 1 IN F O R M A T I O N & I N S T R U C T I O N A L L 4 7 2 MI S C E L L A N E O U S E X P E N S E S L 7 6 4 - 7 6 5 TO T A L C U S T S E R V & I N F O E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) (A A ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " ' . ' . ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G (A ) 14 5 33 2 21 8 10 7 44 9 31 9 17 6 , 56 9 25 9 38 8 13 3 20 8 87 6 59 6 28 1 42 2 OT H E R AL L O C A T O R 72 7 ' . ' TA B L E 1 0 DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' " 72 8 72 9 73 0 5 8 0 - o P 73 1 5 8 1 - o P 73 2 5 8 2 - o P 73 3 5 8 3 - o P 73 4 5 8 4 - o P 73 5 5 8 5 - 0 P 73 6 5 8 6 - o P 73 7 5 8 7 - o P 73 8 5 8 8 - o P 73 9 5 8 9 - o P 74 0 74 1 74 2 5 9 0 - M T 74 3 5 9 1 - M T 74 4 5 9 2 - M T 74 5 5 9 3 - M T 74 6 5 9 4 - M T 74 7 5 9 5 - M T 74 6 5 9 6 - M T 74 9 5 9 7 - M T 76 0 5 9 8 - M T 75 1 75 2 16 3 75 4 75 5 9 0 1 - o P 75 6 9 0 2 - o P 75 7 9 0 3 - o P 75 6 9 0 4 - 0 P 75 9 9 0 5 - o P 76 0 76 1 76 2 76 3 9 0 7 - o P 76 4 9 0 8 - 76 5 9 0 9 - o P fj 6 9 1 0 - o P 8J ; 7 -0 Z ~ - i != ' m CD ' - X -- ' - a ; I ~ :! . 0_ , !:! . O1 C m - 03 ' Z :: - - ~ ! = ' -- ' - - 0 b. . . . 01 ( ) ( X I --' - DIS T R I B U T I O N E X P E N S E S SU P E R V I S I O N & E N G I N E E R I N G LO A D D I S P A T C H I N G ST A T I O N E X P E N S E S OV E R H E A D L I N E E X P E N S E S UN D E R G R O U N D L I N E E X P E N S E S ST 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 ME T E R E X P E N S E S CU 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 MI S C E L L A N E O U S E X P E N S E S RE N T S 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 SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S ST A T I O N E Q U I P M E N T OV E R H E A D L I N E S UN D E R G R O U N D L I N E S LIN E T R A N S F O R M E R S ST 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 ME T E R S MI S C E L L A N E O U S P L A N T 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 TO T A L D I S T R I B U T I O N E X P E N S E S 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 SU P E R V I S I O N ME T E R R E A D I N G CU S T O M E R R E C O R D S & C O L L E C T I O N S UN C O L L E C T I B L E A C C O U N T S MI S C C U S T O M E R A C C O U N T S E X P E N S E S 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 L 7 3 1 - 73 9 D3 6 0 1 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 DI R E C T DI R E C T DI R E C T D3 6 0 1 D3 6 0 1 L 7 4 3 - 75 0 L 7 3 L 7 8 L 8 3 + 8 4 L 8 5 + 8 6 L 8 7 DI R E C T DI R E C T D3 6 0 1 L 7 5 6 - 75 9 DI R E C T DI R E C T DI R E C T L 7 5 6 - 75 8 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 SU P E R V I S I O N L 7 6 4 - 7 6 6 CU S T O M E R A S S I S T A N C E L 4 7 1 IN F O R M A T I O N & I N S T R U C T I O N A L L 4 7 2 MI S C E L L A N E O U S E X P E N S E S L 7 6 4 - 7 6 5 TO T A L C U S T S E R V & I N F O E X P E N S E S (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - - - - - - MI S C E L L A N E O U S - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S .. PR O D U C T I O N F U N C T I O N ' - - - - - - - - -- - . TR A N S M I S S I O N F U N C T I O N - - -- - - - - - - - -- - AL L O C A T O R DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T 76 9 '" TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' " 77 0 77 1 A D M I N I S T R A T N E & G E N E R A L E X P E N S E S 77 2 9 2 0 - o P AD M I N I S T R A T N E & G E N E R A L S A L A R I E S LA B O R 69 0 52 2 39 0 62 1 63 3 04 3 62 4 87 9 77 3 9 2 1 - o P OF F I C E S U P P L I E S LA B O R 75 6 19 5 28 0 99 8 29 3 63 5 24 1 08 2 77 4 9 2 2 - o P AD M I N & G E N E R A L E X P T R A N S F E R R E D - C R LA B O R 77 5 9 2 3 - o P OU T S I D E S E R V I C E S O& M - M 77 6 9 2 4 - 0 P PR O P E R T Y I N S U R A N C E 77 7 PR O D U C T I O N - S T E A M 77 6 AL L R I S K & M I S C E L L A N E O U S P1 0 1 P 13 5 67 3 70 3 35 , 81 8 35 0 77 9 TO T A L A C C O U N T 9 2 4 13 5 67 3 78 0 78 1 9 2 5 - o P IN J U R I E S & D A M A G E S LA B O R 56 9 77 1 16 , 48 1 53 1 76 2 9 2 6 - EM P L O Y E E P E N S I O N S & B E N E F I T S LA B O R 78 3 9 2 7 - o P FR A N C H I S E R E Q U I R E M E N T S 76 4 9 2 8 - o P 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 78 5 FE R C A D M I N A S S E S S M E N T S 76 6 FE R C R A T E C A S E E X P E N S E 76 7 SE C E X P E N S E S 78 6 ID A H O P U C - R A T E C A S E LA B O R 78 9 - O T H E R LA B O R 79 0 OR E G O N P U C - R A T E C A S E 79 1 -O T H E R 79 2 NE V A D A P S C - R A T E C A S E 79 3 OT H E R 79 4 TO T A L A C C O U N T 9 2 8 79 5 79 6 9 2 9 - o P DU P L I C A T E C H A R G E S - C R LA B O R 79 7 9 3 0 1 - o P GE N E R A L A D V E R T I S I N G LA B O R 79 6 9 3 0 2 - o P MI S C E L L A N E O U S E X P E N S E S LA B O R 88 4 86 2 35 0 31 9 79 9 9 3 1 - o P RE N T S 80 0 9 3 5 - M T GE N E R A L P L A N T M A I N T E N A N C E L 1 0 8 89 6 61 1 19 6 29 7 23 6 71 0 16 0 91 7 60 1 TO T A L A D M I N & G E N E R A L E X P E N S E S 36 , 64 5 , 4 5 4 80 2 TO T A L O P E R & M A I N T E X P E N S E S 10 1 13 9 58 9 24 3 57 9 01 0 , 4 3 4 92 7 53 6 60 3 60 4 TO T A L L A B O R - R A T I O ( % ) 00 0 0 16 0 6 16 8 2 00 0 0 13 7 7 00 0 0 00 0 0 II )(1 ) -u z ~ - I != ' m (1 ) . -I - u : : T C; ~ 0 2 ' . cn c : m ~ 03 ' Z :: ~ ~ ! = ' -U 6 ~ (J 1 0 ( J O ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) .. . . . . . . . . . . . . . ... . . .. . . DI S T R I B U T I O N FU N C T I O N ' . . . . . . .. . . . . AL L O C A T O R SU B S T A T I O N SU B S T A T I O N SU B S T A T I O N PR I L I N E S PR I L I N E S SE C L I N E S LI N E T R A N S LI N E T R A N S LI N E T R A N S LI N E T R A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 76 9 '" ' TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R " " 77 0 77 1 A D M I N I S T R A T N E & G E N E R A L E X P E N S E S 77 2 9 2 0 - D P 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 LA B O R 83 8 83 9 18 1 62 8 07 8 24 8 74 8 , 10 5 13 1 08 6 12 7 51 9 72 , 4 1 7 67 2 49 3 , 84 5 77 3 9 2 1 - D P OF F I C E S U P P L I E S LA B O R 85 4 46 8 16 0 , 4 6 1 12 4 83 3 64 7 77 5 43 3 74 3 77 4 9 2 2 - D P AD M I N & G E N E R A L E X P T R A N S F E R R E D - LA B O R 77 5 9 2 3 - D P OU T S I D E S E R V I C E S O& M - 77 6 9 2 4 - D P PR O P E R T Y I N S U R A N C E 77 7 PR O D U C T I O N - S T E A M 77 6 AL L R I S K & M I S C E L L A N E O U S P1 0 1 P 29 9 74 5 10 , 4 9 7 96 1 63 0 59 3 90 5 58 3 16 9 77 9 TO T A L A C C O U N T 9 2 4 78 0 78 1 9 2 5 - D P IN J U R I E S & D A M A G E S LA B O R 38 0 53 1 00 6 11 4 38 4 37 3 21 2 13 7 44 5 78 2 9 2 6 - D P EM P L O Y E E P E N S I O N S & B E N E F I T S LA B O R 78 3 9 2 7 - D P FR A N C H I S E R E Q U I R E M E N T S 76 4 9 2 8 - D P 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 78 5 FE R C A D M I N A S S E S S M E N T S 76 6 FE R C R A T E C A S E E X P E N S E 76 7 SE C E X P E N S E S 78 6 ID A H O P U C - R A T E C A S E LA B O R 78 9 - O T H E R LA B O R 79 0 OR E G O N P U C - R A T E C A S E 79 1 -D T H E R 79 2 NE V A D A P S C - R A T E C A S E 79 3 OT H E R 79 4 TO T A L A C C O U N T 9 2 8 79 5 79 6 9 2 9 - D P DU P L I C A T E C H A R G E S - C R LA B O R 79 7 9 3 0 1 - D P GE N E R A L A D V E R T I S I N G LA B O R 79 6 9 3 0 2 - D P MIS C E L L A N E O U S E X P E N S E S LA B O R 70 5 36 6 20 2 52 2 26 4 25 7 14 6 99 5 79 9 9 3 1 - D P RE N T S 60 0 9 3 5 - M T GE N E R A L P L A N T M A I N T E N A N C E L 1 0 8 48 , 23 6 92 2 37 3 39 6 16 5 52 7 97 8 85 3 76 7 80 1 TO T A L A D M I N & G E N E R A L E X P E N S E S 60 2 TO T A L O P E R & M A I N T E X P E N S E S 51 9 , 4 2 3 54 5 35 4 22 6 51 2 23 9 64 0 39 4 30 3 39 1 02 6 22 2 06 0 14 3 11 5 51 4 33 6 80 3 60 4 TO T A L L A B O R - R A T I O ( ' ! o ) 05 4 6 00 5 4 00 0 0 09 1 2 05 1 8 00 3 9 00 3 9 00 2 2 00 1 4 01 5 0 (')!I I -0 Z !I I 0 (C - I ' CD ' - X ~o ; ' ~ ~ 0_ , !:! . -. . j c : 03 ' Z .. . , , - 0 -. . j . ~ - O 6 . j : o . 0'1 ( ' ) c o ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (S ) (T ) (U ) (V ) (W ) (X ) (Y ) .. . . . . .. . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . . .. . . . . . . AL L O C A T O R LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 76 9 '" TA B L E 1 0 DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' " 77 0 77 1 A D 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 77 2 9 2 0 - 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 LA B O R 28 0 44 9 51 9 45 3 29 4 99 2 16 4 64 5 45 8 07 0 20 9 63 7 50 3 26 6 77 3 9 2 1 - o P OF F I C E S U P P L I E S LA B O R 61 9 07 8 37 7 58 3 12 8 13 2 92 8 26 , 23 4 77 4 9 2 2 - o P AD M I N & G E N E R A L E X P T R A N S F E R R E D - G R LA B O R 77 5 9 2 3 - o P OU T S I D E S E R V I C E S O& M - M 77 6 9 2 4 - 0 P PR O P E R T Y I N S U R A N C E 77 7 PR O D U C T I O N - S T E A M 77 8 AL L R I S K & M I S C E L L A N E O U S P1 0 1 P 50 3 14 6 21 9 10 0 18 4 16 4 10 3 77 9 TO T A L A C C O U N T 9 2 4 78 0 78 1 9 2 5 - o P IN J U R I E S & D A M A G E S LA B O R 82 1 52 0 86 3 48 2 19 2 61 3 1,4 7 2 78 2 9 2 6 - EM P L O Y E E P E N S I O N S & B E N E F I T S LA B O R 78 3 9 2 7 - FR A N C H I S E R E Q U I R E M E N T S 76 4 9 2 8 - o P 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 78 5 FE R C A D M I N A S S E S S M E N T S 76 6 FE R C R A T E C A S E E X P E N S E 76 7 SE C E X P E N S E S 78 8 ID A H O P U C - R A T E C A S E LA B O R 78 9 - O T H E R LA B O R 79 0 OR E G O N P U C - R A T E C A S E 79 1 -O T H E R 79 2 NE V A D A P S C - R A T E C A S E 79 3 OT H E R 79 4 TO T A L A C C O U N T 9 2 8 79 5 79 6 9 2 9 - o P DU P L I C A T E C H A R G E S - G R LA B O R 79 7 9 3 0 1 - o P GE N E R A L A D V E R T I S I N G LA B O R 79 8 9 3 0 2 - MI S C E L L A N E O U S E X P E N S E S LA B O R 56 5 04 7 59 4 33 2 95 3 42 2 01 4 79 9 9 3 1 - RE N T S 80 0 9 3 5 - M T GE N E R A L P L A N T M A I N T E N A N C E L 1 0 8 15 1 18 4 05 5 88 0 14 , 4 3 3 08 7 67 8 80 1 TO T A L A D M I N & G E N E R A L E X P E N S E S 80 2 TO T A L O P E R & M A I N T E X P E N S E S 85 9 97 6 55 9 82 2 88 5 80 6 50 5 20 4 32 0 , 4 7 4 62 4 16 1 49 6 17 5 80 3 80 4 TO T A L L A B O R - R A T I O ( % ) 00 8 5 01 5 4 00 8 8 00 5 0 07 2 4 00 6 2 01 4 8 "' 0 Z ~ - j != ' m CD ' - X ~o ; i ~ = = - ge - m g 03 ' z -- 0 ~= C 6 ~ O1 ( ) O J ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (Z ) (A A ) (A B ) (A C ) (A D ) (A E ) (A F ) (A G ) - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - .. . . , . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' AL L O C A T O R ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E DE M O N S T R AD V E R T I S I N G OT H E R 76 9 . . . TA B L E 10 - DE V E L O P M E N T OF LA B O R R E L A T E D A L L O C A T O R ' 77 0 77 1 A D 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 77 2 9 2 0 - o P 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 LA B O R 87 7 91 3 81 8 28 0 19 6 89 3 77 3 9 2 1 - o P OF F I C E S U P P L I E S LA B O R 89 0 14 6 90 9 39 1 77 4 9 2 2 - o P AD M I N & G E N E R A L E X P T R A N S F E R R E D - C R LA B O R 77 5 9 2 3 - o P OU T S I D E S E R V I C E S O& M - 77 6 9 2 4 - o P PR O P E R T Y I N S U R A N C E 77 7 PR O D U C T I O N - S T E A M 77 6 AL L R I S K & M I S C E L L A N E O U S P1 0 1 P 77 9 TO T A L A C C O U N T 9 2 4 79 0 78 1 9 2 5 - o P IN J U R I E S & D A M A G E S LA B O R 49 4 24 6 50 2 78 2 9 2 6 - o P EM P L O Y E E P E N S I O N S & B E N E F I T S LA B O R 78 3 9 2 7 - o P FR A N C H I S E R E Q U I R E M E N T S 78 4 9 2 8 - o P 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 78 5 FE R C A D M I N A S S E S S M E N T S 76 6 FE R C R A T E C A S E E X P E N S E 76 7 SE C E X P E N S E S 78 8 ID A H O P U C - R A T E C A S E LA B O R 76 9 - O T H E R LA B O R 79 0 OR E G O N P U C - R A T E C A S E 79 1 -O T H E R 79 2 NE V A D A P S C - R A T E C A S E 79 3 OT H E R 79 4 TO T A L A C C O U N T 9 2 8 79 5 79 6 9 2 9 - o P DU P L I C A T E C H A R G E S - C R LA B O R 79 7 9 3 0 1 - o P GE N E R A L A D V E R T I S I N G LA B O R 79 6 9 3 0 2 - o P MIS C E L L A N E O U S E X P E N S E S LA B O R 78 4 67 9 2,4 1 2 79 9 9 3 1 - o P RE N T S 60 0 9 3 5 - M T GE N E R A L P L A N T M A I N T E N A N C E L 1 0 8 60 1 TO T A L A D M I N & G E N E R A L E X P E N S E S 80 2 TO T A L O P E R & M A I N T E X P E N S E S 57 9 , 99 1 37 4 17 8 55 6 , 4 2 4 80 3 80 4 TO T A L L A B O R - R A T I O ( ' ! o ) 05 5 2 08 2 8 00 0 0 00 0 0 03 5 2 00 0 0 00 0 0 00 0 0 (J ) (1 ) -C z ~- I (1 ) ' - ~i i i ' ~ : : ! . 0 - , (D C m - 03 ' z :: ~ ~ 9 ~ - C 6 - " , 01 ( ) ( ) ) ~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) (A H ) (A I ) (A J ) (A K ) (A L ) (A M ) MI S C E L L A N E O U S IN C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R TR A N S F E R 76 9 '" TA B L E 10 - DE V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' " 77 0 77 1 A D 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 77 2 9 2 0 - o P 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 LA B O R 77 3 9 2 1 - OF F I C E S U P P L I E S LA B O R 77 4 9 2 2 - o P AD M I N & G E N E R A L E X P T R A N S F E R R E D - G R LA B O R 77 5 9 2 3 - o P OU T S I D E S E R V I C E S O& M - 77 6 9 2 4 - o P PR O P E R T Y I N S U R A N C E 77 7 PR O D U C T I O N - S T E A M 77 6 AL L R I S K & M I S C E L L A N E O U S P1 0 1 P 77 9 TO T A L A C C O U N T 9 2 4 76 0 76 1 9 2 S - o P IN J U R I E S & D A M A G E S LA B O R 78 2 9 2 6 - EM P L O Y E E P E N S I O N S & B E N E F I T S LA B O R 76 3 9 2 7 - o P FR A N C H I S E R E Q U I R E M E N T S 76 4 9 2 8 - o P 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 76 5 FE R C A D M I N A S S E S S M E N T S 76 6 FE R C R A T E C A S E E X P E N S E 76 7 SE C E X P E N S E S 76 6 ID A H O P U C - R A T E C A S E LA B O R 76 9 - O T H E R LA B O R 79 0 OR E G O N P U C - R A T E C A S E 79 1 -O T H E R 79 2 NE V A D A P S C - R A T E C A S E 79 3 OT H E R 79 4 TO T A L A C C O U N T 9 2 8 79 5 79 6 9 2 9 - o P DU P L I C A T E C H A R G E S - G R LA B O R 79 7 9 3 0 1 - o P GE N E R A L A D V E R T I S I N G LA B O R 79 6 9 3 0 2 - o P MIS C E L L A N E O U S E X P E N S E S LA B O R 79 9 9 3 1 - o P RE N T S 60 0 9 3 S - M T GE N E R A L P L A N T M A I N T E N A N C E L 1 0 8 60 1 TO T A L A D M I N & G E N E R A L E X P E N S E S 60 2 TO T A L O P E R & M A l N T E X P E N S E S 60 3 60 4 TO T A L L A B O R - R A T I O ( % ) 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 II ) "' C Z J: : - I CD ' - X ~a ; I ~ : ! . ~ , 2" - Ot : m ~ 03 ' Z .. , , - 0 -. . j . "' C 6 ~ 01 ( ) ( X ) ~ 60 5 TA B L E 11 - FU N C T l O N A U Z A T l O N AL L O C A T O R S - 80 6 80 7 S Y S T E M F U N C T I O N A L I Z A T I O N V E C T O R S 80 6 K W H G E N E R A T I O N - B Y S T E A M U N I T S 60 9 K W H G E N E R A T I O N - B Y H Y D R A U L I C U N I T S 81 0 K W H G E N E R A T I O N - B Y O T H E R U N I T S 81 1 K W H G E N E R A T I O N - B Y O T H E R 81 2 K W H G E N E R A T I O N - AN N U A L 81 3 5 5 5 . 1 ( $ ) P U R C H A S E D P O W E R - C A P A C I T Y 81 4 5 5 5 . 2 ( $ ) P U R C H A S E D P O W E R - E N E R G Y 61 5 5 5 5 , X ( $ ) P U R C H A S E D P O W E R - O T H E R 81 6 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - T O T A L 61 7 81 8 P R O D U C T I O N - S T E A M I N V E S T M E N T 81 9 P R O D U C T I O N - H Y D R A U L I C I N V E S T M E N T 82 0 P R O D U C T I O N - O T H E R I N V E S T M E N T 82 1 82 2 " P1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 62 3 " P1 1 1 P " N E T T O T A L P L A N T L E S S I N T A N G I B L E 82 4 " P1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 62 5 " P1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 82 6 " PT D " P L A N T 62 7 82 6 O & M P R O D TR A N S DI S T CA & C I ( L A B O R O N L Y ) 82 9 O & M P R O D TR A N S DI S T CA & C I ( T O T A L O & M ) 83 0 O & M P R O D AD M I N & G E N E R A L O N L Y ( T O T A L O & M ) 83 1 83 2 D I S T R I B U T I O N 83 3 # - : ~ G . ) L . f I N e 63 4 i;: ; ( " sr u c r : . H : - :: S D : v n " , O V , : t , ii - X'- ' ; 83 5 in n S1 A T i D N H 1 U I P k 1 : : : N T 63 6 # c ; , ; U 'Jc r P, J N T 63 7 # 3 ( ; : N , : T , " L A N , 63 6 #;y ; ; NE T hI N T 83 9 # 3 6 4 P O L E S , T O W E R S , & F I X T U R E S 84 0 # 3 6 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 64 1 # 3 6 6 U N D E R G R O U N C O N D U I T 84 2 # 3 6 7 U N D E R G R O U N D C O N D U T O R S & D E V I C E S 84 3 # 3 6 8 L I N E T R A N S F O R M E R S A4 T O T A L D I S T R I B U T I O N P L A N T ~5 T O T A L N E T D I S T R I B U T I O N P L A N T -0 ;!! ! 6 M E R C H A N D I S I N G R E V E N U E ~ - i ~7 r t ( 1 E R C H A N D I S I N G E X P E N S E CD ~ i! 8 ~ 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 ~ I U ( ) - . S! : ~c m - 03 ' z :: : - - ~ ~ ~ - 0 6 - 1 ' 0 01 ( ) ( ) J ~ (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (B ) (C ) (D ) (E ) (F ) (G ) (H ) TO T A L S " P R O D U C T I O N F U N C T I O N ' - - - - - - - - - - - . T R A N S M I S S I O N FU N C T I O N - - - - - - - - - - - - DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D PO W E R S U P TR A N S SU B T R A N S DI R E C T AL L O C A T O R KW H - 10 0 10 0 KW H - 10 0 10 0 KW H - D 10 0 10 0 KW H - D 10 0 10 0 KW H - 40 0 40 0 PP - 10 0 10 0 PP - KW H 10 0 10 0 PP - PP - 20 0 10 0 10 0 PI - 0. 4 1 4 7 58 5 3 PI - 0. 4 1 4 7 58 5 3 PI - D P1 1 2 P 44 5 29 5 15 2 76 0 , 4 0 9 09 7 91 6 95 9 62 4 62 3 35 5 69 4 68 1 P1 1 1 P 37 8 63 7 17 4 74 5 81 5 50 1 89 9 36 1 54 6 61 1 39 2 39 5 61 1 P1 0 1 P 3, 4 0 6 60 0 59 7 74 5 81 5 50 1 89 9 36 1 54 6 61 1 39 2 , 39 5 61 1 P1 1 0 P 3, 4 7 3 25 8 57 4 76 0 , 4 0 9 09 7 91 6 95 9 62 4 62 3 35 5 69 4 68 1 PT D 20 0 26 0 77 4 70 0 64 1 01 3 84 4 88 6 68 3 57 4 35 9 99 4 39 2 LA B O R 64 , 4 9 4 13 5 10 , 31 9 32 6 78 3 39 6 85 3 45 7 O& M - 44 0 35 8 78 0 33 , 25 1 00 8 32 3 17 6 , 98 2 27 9 87 9 O& M - 19 2 , 7 3 6 63 8 20 7 29 8 06 3 83 3 55 0 D3 6 0 59 1 01 8 D3 6 1 22 3 72 5 D3 6 2 15 5 19 4 61 5 D3 6 0 N 50 1 37 8 D3 6 1 N 77 7 50 0 D3 6 2 N 13 7 , 4 9 5 , 4 7 5 D3 6 4 17 5 65 7 96 2 D3 6 5 14 1 46 9 D3 6 6 74 0 08 8 D3 6 7 15 4 09 7 14 0 D3 6 8 27 7 22 5 02 1 D3 6 0 1 08 0 36 9 69 2 D3 6 0 2 N 05 2 , 4 0 6 27 0 RE V 83 9 37 2 57 3 25 6 , 50 0 EX P 83 9 25 4 17 3 13 8 10 0 CU S T A D V 22 3 07 1 60 5 TA B L E 11 - FU N C T I O N A U Z A T I O N AL L O C A T O R S - 60 6 80 7 S Y S T E M F U N C T I O N A L I Z A T I O N V E C T O R S 80 6 K W H G E N E R A T I O N - B Y S T E A M U N I T S 80 9 K W H G E N E R A T I O N - B Y H Y D R A U L I C U N I T S 61 0 K W H G E N E R A T I O N - B Y O T H E R U N I T S 81 1 K W H G E N E R A T I O N - BY O T H E R 81 2 K W H G E N E R A T I O N - AN N U A L 81 3 5 5 5 . 1 ( $ ) P U R C H A S E D P O W E R - C A P A C I T Y 61 4 5 5 5 . 2 ( $ ) P U R C H A S E D P O W E R - E N E R G Y 81 5 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - O T H E R 61 6 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - T O T A L 81 7 81 6 P R O D U C T I O N - S T E A M I N V E S T M E N T 81 9 P R O D U C T I O N - H Y D R A U L I C I N V E S T M E N T 62 0 P R O D U C T I O N - O T H E R I N V E S T M E N T 82 1 62 2 " P1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 82 3 " P1 1 1 P " N E T T O T A L P L A N T L E S S I N T A N G I B L E 62 4 " P1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 82 5 " P1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 82 6 " PT D " P L A N T 82 7 62 6 O & M P R O D TR A N S , DI S T CA & c r ( L A B O R O N L Y ) 82 9 O & M P R O D TR A N S DI S T CA & c r ( T O T A L O & M ) 63 0 O & M P R O D AD M I N & G E N E R A L O N L Y ( T O T A L O & M ) 63 1 83 2 D I S T R I B U T I O N 63 3 fe C i ) U- \ N D 63 4 i'" ) ( ' 1 ,; n u c n p : : : : ' : . : , c " 1 f ' W A T ' CN T ( ; 83 5 in u S T A n G N E( J U i P L r : : N ' 63 6 ' n , () N e T ' i " : : I N T 83 7 JX ' Nf : T P L A N T 83 6 J( i " : : NC : T P : A N I 83 9 # 3 6 4 P O L E S , T O W E R S , & F I X T U R E S 84 0 # 3 6 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 84 1 # 3 6 6 U N D E R G R O U N C O N D U I T 64 2 # 3 6 7 U N D E R G R O U N D C O N D U T O R S & D E V I C E S 64 3 # 3 6 8 L I N E T R A N S F O R M E R S ~4 T O T A L D I S T R I B U T I O N P L A N T ~5 T O T A L N E T D I S T R I B U T I O N P L A N T (1 ) "U 2 6 ME R C H A N D I S I N G R E V E N U E ~ - I !i\ 7 r 1 ; 1 E R C H A N D I S I N G E X P E N S E (1 ) ~ ' i j 6 ~ U S T O M E R AD V A N C E S F O R C O N S T R U C T I O N m ( " ) - ' ~, !:! . Nt : m ~ 03 ' Z .. . . . - 0 -. j . "U b- " , - 01 ( " ) ( X ) ~ AL L O C A T O R KW H - KW H - KW H - KW H - O KW H - PP - PP - KW H PP - O T PP - PI - PI - PI - P1 1 2 P P1 1 1 P P1 0 1 P P1 1 0 P PT D LA B O R O& M - M O& M - D3 6 0 D3 6 1 D3 6 2 D3 6 0 N D3 6 1 N D3 6 2 N D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 D3 6 0 1 D3 6 0 2 N RE V EX P CU S T A D V ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 'S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N FU N C T I O N ' . . . . . . SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I LI N E S PR I L I N E S SE C L I N E S LI N E T R A N S L I N E TR A N S GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T (A ) 17 4 14 8 04 8 17 0 56 1 96 4 18 3 26 9 21 2 18 6 85 5 29 5 17 2 16 8 48 7 52 0 11 0 71 2 92 4 19 1 10 4 59 0 , 96 7 92 1 , 25 7 14 1 . 4 3 3 , 88 5 50 1 32 7 72 0 05 3 13 5 23 9 85 9 1 " 2 ' 6 ~ . 1B " - 1 , ; 9 , 4 ( ' ; 1 23 8 (Q ).. . . . . LI N E T R A N S PR I D I R E C T (R ) LI N E T R A N S SE C D M D 26 8 73 6 , 37 4 15 2 61 2 , 59 7 13 4 18 1 77 8 01 9 15 7 , 4 1 4 92 4 66 1 15 7 92 1 84 0 26 3 57 8 84 8 14 9 , 68 3 69 2 82 4 53 8 99 5 41 7 71 2 98 2 63 8 23 1 15 4 89 1 04 1 26 3 57 8 , 84 8 14 9 68 3 , 69 2 82 4 53 8 99 5 , 4 1 7 71 2 , 98 2 63 8 , 23 1 15 4 89 1 04 1 26 8 73 6 37 4 15 2 61 2 59 7 13 4 18 1 77 8 01 9 15 7 , 4 1 4 92 4 66 1 15 7 92 1 84 0 24 7 61 3 72 0 14 0 61 7 26 1 86 6 03 6 57 2 87 0 33 7 24 3 75 1 58 4 14 5 50 9 19 9 89 2 72 4 34 6 , 4 1 7 25 0 94 0 24 4 11 1 13 8 62 8 34 4 94 5 37 3 83 0 89 5 28 6 , 53 2 49 6 93 9 43 3 82 8 24 6 36 6 15 8 , 78 0 68 0 09 4 37 7 76 6 18 9 75 7 33 0 90 3 41 1 33 1 23 3 59 1 15 0 54 6 59 2 97 1 81 1 86 0 44 5 91 0 70 2 08 5 06 8 03 4 56 9 28 9 34 7 69 3 56 3 74 9 41 5 13 6 30 2 46 8 13 , 7 6 0 73 0 44 7 2.2 5 5 , 61 6 10 2 65 4 34 2 38 6 11 8 23 9 71 9 70 6 00 0 l' . 5'0 9 2 ; ; 9 24 7 G 1 : ; ' ! : 1 D 31 3 . 1 : ' , 2" " - ( , ; 1 : L . 7 24 7 61 3 72 0 24 7 61 3 72 0 29 6 4 8 8 29 6 33 6 27 . 4 7 7 97 4 5.2 4 7 . 14 0 56 0 , 54 1 12 2 51 1 17 8 84 9 50 7 18 5 37 1 , 4 7 3 62 7 . 65 7 66 4 68 7 10 , 61 " ' 25 1 8S G . 0; 5 (t I " . 5 7 2 8 ( 0 2; , 3 2 1 2 . 4 3 '~ ( ) ' ; 1 " ' : : ( o 1 8'; ( , T :n : o :\ ( . ' : : ! : ! 8 ( ( ; 2 ' T n ! 2 4 3 14 0 , 61 7 26 1 14 0 61 7 26 1 71 1 . 4 9 0 86 6 03 6 86 6 , 03 6 57 2 87 0 57 2 87 0 22 8 33 7 , 24 3 33 7 24 3 12 9 67 3 64 3 '3 ' " ; " 5 1 ';8 " ,;1 (; 5 4 75 1 58 4 75 1 58 4 13 - ' . 10 3 21 2 :'i , ' :0 8 1 9 9 "" : 0 9 . 19 9 14 5 50 9 19 9 14 5 50 9 19 9 93 - ' . 80 5 TA B L E 11 - FU N C 1 7 0 N A U Z A T I O N A L L O C A TO R S 80 6 60 7 S Y S T E M F U N C T I O N A L I Z A T I O N V E C T O R S 60 6 K W H G E N E R A T I O N - B Y S T E A M U N I T S 60 9 K W H G E N E R A T I O N - B Y H Y D R A U L I C U N I T S 61 0 K W H G E N E R A T I O N - B Y O T H E R U N I T S 61 1 K W H G E N E R A T I O N - BY O T H E R 61 2 K W H G E N E R A T I O N - AN N U A L 61 3 5 5 5 . 1 ( $ ) P U R C H A S E D P O W E R - C A P A C I T Y 61 4 5 5 5 . 2 ( $ ) P U R C H A S E D P O W E R - E N E R G Y 61 5 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - O T H E R 61 6 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - T O T A L 61 7 61 6 P R O D U C T I O N - S T E A M I N V E S T M E N T 61 9 P R O D U C T I O N - H Y D R A U L I C I N V E S T M E N T 82 0 P R O D U C T I O N - O T H E R I N V E S T M E N T 82 1 82 2 " P1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 82 3 " P1 1 1 P " N E T T O T A L P L A N T L E S S I N T A N G I B L E 82 4 " P1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 82 5 " P1 1 O P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 82 6 " PT D " P L A N T 62 7 62 6 O & M P R O D TR A N S DI S T CA & C I ( L A B O R O N L Y ) 82 9 O & M P R O D TR A N S , DI S T CA & C I ( T O T A L O & M ) 63 0 O & M P R O D AD M I N & G E N E R A L O N L Y ( T O T A L O & M ) 63 1 63 2 D I S T R I B U T I O N 83 3 i n s ; ; L A N D 63 4 if" '" "m U G L H E S ~ ;M P W r F o t F : N T S 83 5 ir , )e ' ) "1 A n c r , F O U I P M E N T 83 6 ! i , y , ; , c T P L A N T 83 7 # ~ ' , : : N E T P L A N I 63 6 nb J NE T f ' L M i T 63 9 # 3 6 4 P O L E S , T O W E R S , & F I X T U R E S 64 0 # 3 6 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 64 1 # 3 6 6 U N D E R G R O U N C O N D U I T 64 2 # 3 6 7 U N D E R G R O U N D C O N D U T O R S & D E V I C E S 64 3 # 3 6 8 L I N E T R A N S F O R M E R S ~4 T O T A L D I S T R I B U T I O N P L A N T ~5 T O T A L N E T D I S T R I B U T I O N P L A N T "1 J 2 6 M E R C H A N D I S I N G R E V E N U E ~ - I !i ! l 7 r f o t 1 E R C H A N D I S I N G E X P E N S E CD ~ ' i j 6 ~ U S T O M E R AD V A N C E S F O R C O N S T R U C T I O N ~! ! ! . 0 5 ' "' c : m ~ 0 3 ' Z :: - - !: ; : j 9 -, , "1 J b ~ O1 ( ) C O - " AL L O C A T O R KW H - KW H - KW H - o KW H - KW H - PP - PP - KW H PP - o T PP - PI - PI-PI- P1 1 2 P P1 1 1 P P1 0 1 P P1 1 0 P PT D LA B O R O& M - M O& M - D3 6 0 D3 6 1 D3 6 2 D3 6 0 N D3 6 1 N D3 6 2 N D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 D3 6 0 1 D3 6 0 2 N RE V EX P CU S T A D V (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S . . . . . . . . . . . . .. . DI S T R I B U T I O N FU N C T I O N ' . LI N E T R A N S SE C L I N E S SE C L I N E S SE R V I C E S ME T E R S SE C C U S T DE M A N D CU S T O M E R (X ).. . . . . ST R E E T LI G H T S 68 2 17 4 94 3 79 5 20 2 01 1 76 6 39 0 91 0 39 6 20 9 10 3 96 1 01 4 88 9 , 32 6 60 3 18 9 73 4 51 7 83 7 37 6 12 8 32 3 96 1 , 01 4 53 , 88 9 32 6 60 3 , 18 9 73 4 51 7 83 7 37 6 12 8 , 32 3 68 2 , 17 4 94 3 79 5 20 2 01 1 76 6 39 0 91 0 39 6 20 9 10 3 82 , 63 3 16 3 62 5 , 21 8 74 9 53 5 54 0 35 6 51 5 84 4 87 8 26 8 53 6 86 7 99 4 39 5 56 4 70 6 31 5 18 2 70 5 51 0 40 1 31 0 95 4 10 8 06 4 02 2 17 2 13 7 47 9 08 5 74 3 25 3 79 6 , 4 6 4 90 4 63 1 27 9 20 5 72 6 44 7 53 5 06 8 23 2 82 2 45 2 19 8 66 4 36 8 35 4 . 2 4 1 ,8 3 , 02 7 15 , 60 0 03 1 49 2 0 , 4 0 5 4,7 4 4 . 28 7 96 3 01 7 85 9 , 09 5 15 5 82 2 5: ' , : F ' S:: , SG . 52 ; ; ~ ; 3 ,? " ;9 S : ; ( i 4( ; . ;/ D . %'; :;1 '; 1 5 S,, ' ~ 8:' 6:; 3 , , ; ; , ,) G S ~ , , ) , 2B , ' )8 D : ; ( ' 4S . ," D . 3( i , ; (; 1 ( i 54 4 63 3 16 3 63 3 16 3 53 1 62 5 21 8 62 5 21 8 09 1 20 0 74 9 53 5 74 9 53 5 17 5 5 , 4 6 0 54 0 35 6 54 0 35 6 31 5 , 85 3 :; 5 i'5 . ~S 3 :,. 5,' :'. 8 3 ,4 6 87 8 26 8 87 8 26 8 77 . 9 9 5 (Y ) IN S T A L L A T I O N CU S T P R E M 62 8 19 4 57 7 75 4 57 7 75 4 62 8 19 4 42 1 61 8 96 3 40 8 66 5 88 2 05 8 91 5 ~,4 2 1 G1 B ;' 4 2 1 ( i 1 B 2, 4 2 1 61 8 2, 4 2 1 61 8 (2 7 96 3 j 60 5 '" TA B L E 11 - FU N C n O N A U Z A T l O N A L L O C A T O R S ' " 60 6 60 7 S Y S T E M F U N C T I O N A L I Z A T I O N V E C T O R S 80 6 K W H G E N E R A T I O N - B Y S T E A M U N I T S 80 9 K W H G E N E R A T I O N - B Y H Y D R A U L I C U N I T S 61 0 K W H G E N E R A T I O N - B Y O T H E R U N I T S 61 1 K W H G E N E R A T I O N - B Y O T H E R 61 2 K W H G E N E R A T I O N - AN N U A L 81 3 5 5 5 . 1 ( $ ) P U R C H A S E D P O W E R - C A P A C I T Y 81 4 5 5 5 . 2 ( $ ) P U R C H A S E D P O W E R - E N E R G Y 81 5 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - O T H E R 81 6 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - T O T A L 81 7 81 6 P R O D U C T I O N - S T E A M I N V E S T M E N T 61 9 P R O D U C T I O N - H Y D R A U L I C I N V E S T M E N T 62 0 P R O D U C T I O N - O T H E R I N V E S T M E N T 62 1 62 2 " P1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 62 3 " P1 1 1 P " N E T T O T A L P L A N T L E S S I N T A N G I B L E 62 4 " P1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 62 5 " P1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 82 6 " PT D " P L A N T 62 7 82 8 O & M P R O D , TR A N S DI S T CA & C I ( L A B O R O N L Y ) 82 9 O & M P R O D TR A N S DI S T CA & C I ( T O T A L O & M ) 83 0 O & M P R O D AD M I N & G E N E R A L O N L Y ( T O T A L O & M ) 63 1 83 2 D I S T R I B U T I O N 63 3 :; : 3 G D LA N D 63 4 : ; : 3 ( ' 1 ( i T f U C T l . H C S ~ L W " ' ( ) V U d : ' :N T ( ; 63 5 ; " " " 2 S T A T I O N H ) U L P M L N T 83 6 # c ,, ; C N C T P L . N- ; ! 83 7 # 3 ; ; ' N E T P L A N T 63 6 # ; " ) ; ; N E T p ' AN T 63 9 # 3 6 4 P O L E S , T O W E R S , & F I X T U R E S 84 0 # 3 6 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 84 1 # 3 6 6 U N D E R G R O U N C O N D U I T 64 2 # 3 6 7 U N D E R G R O U N D C O N D U T O R S & D E V I C E S 64 3 # 3 6 8 L I N E T R A N S F O R M E R S ~4 T O T A L D I S T R I B U T I O N P L A N T ~5 T O T A L N E T D I S T R I B U T I O N P L A N T "U 2 6 ME R C H A N D I S I N G R E V E N U E ~ - I '8 ! I 7 r f ; 1 E R C H A N D I S I N G E X P E N S E CD ~ ii 6 ~ 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 ~~ 0 C ' ~c m;: : : ; : 03 ' z =~ ~ 9 "U 6 ~ O1 ( ) O J ~ AL L O C A T O R KW H - KW H - KW H - o KW H - o KW H - PP - PP - KW H PP - o T PP - PI - PI - PI- P1 1 2 P P1 1 1 P P1 0 1 P P1 1 0 P PT D LA B O R O& M - M O& M - D3 6 0 D3 6 1 D3 6 2 D3 6 0 N D3 6 1 N D3 6 2 N D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 D3 6 0 1 D3 6 0 2 N RE V EX P CU S T A D V ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S - - - - CU S T O M E R A C C O U N T I N G F U N C T I O N - - - - . . . . . . . CU S T O M E R I N F O R M A T I O N F U N C T I O N " " " ' ME T E R CU S T O M E R UN C O L L E C T CU S T O M E R RE A D I N G RE C O R D S AC C O U N T S OT H E R AS S I S T A N C E D E M O N S T R AD V E R T I S I N G (A ) 59 4 90 9 39 5 06 5 71 3 25 5 18 1 20 6 92 6 , 4 0 5 91 6 32 3 87 7 , 4 2 6 29 1 22 6 54 4 , 90 7 2,4 9 6 08 0 OT H E R 60 6 TA B L E 11 - FU N C T 1 0 N A U Z A T I O N AL L O C A T O R S - 60 6 60 7 S Y S T E M F U N C T I O N A L I Z A T I O N V E C T O R S 60 6 K W H G E N E R A T I O N - B Y S T E A M U N I T S 60 9 K W H G E N E R A T I O N - B Y H Y D R A U L I C U N I T S 61 0 K W H G E N E R A T I O N - B Y O T H E R U N I T S 61 1 K W H G E N E R A T I O N - B Y O T H E R 61 2 K W H G E N E R A T I O N - AN N U A L 61 3 5 5 5 . 1 ( $ ) P U R C H A S E D P O W E R - C A P A C I T Y 61 4 5 5 5 . 2 ( $ ) P U R C H A S E D P O W E R - E N E R G Y 61 5 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - O T H E R 61 6 5 5 5 . X ( $ ) P U R C H A S E D P O W E R - T O T A L 61 7 61 6 P R O D U C T I O N - S T E A M I N V E S T M E N T 61 9 P R O D U C T I O N - H Y D R A U L I C I N V E S T M E N T 62 0 P R O D U C T I O N - O T H E R I N V E S T M E N T 62 1 62 2 " P1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 62 3 " P1 1 1 P " N E T T O T A L P L A N T L E S S I N T A N G I B L E 62 4 " P1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 62 5 " P1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 62 6 " PT D " P L A N T 62 7 62 6 O & M P R O D TR A N S DI S T CA & C I ( L A B O R O N L Y ) 62 9 O & M P R O D TR A N S DI S T CA & C I ( T O T A L O & M ) 63 0 O & M P R O D , A D M I N & G E N E R A L O N L Y ( T O T A L O & M ) 63 1 63 2 D I S T R I B U T I O N 63 3 ;i- : , ( i ' ; IN D 63 4 i ; : ) ( i ' , i ' i - U G H ; ; ; : : ' : ; ~ : 'M f " , ( N ( : v : x r c ; 63 5 # " . ,, ; 2 " L e i - n O N ; : O U I 1 ' , , \ " " 1 ' 63 6 # " , ,, ) ( : N E T P L : * T 63 7 4 : ' ( ; : N F " F L A N T 63 6 ,p ' , " NE T i ' : J N T 63 9 # 3 6 4 P O L E S , T O W E R S , & F I X T U R E S 64 0 # 3 6 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 64 1 # 3 6 6 U N D E R G R O U N C O N D U I T 64 2 # 3 6 7 U N D E R G R O U N D C O N D U T O R S & D E V I C E S 64 3 # 3 6 8 L I N E T R A N S F O R M E R S A4 T O T A L D I S T R I B U T I O N P L A N T ~5 T O T A L N E T D I S T R I B U T I O N P L A N T -0 ~ 6 ME R C H A N D I S I N G R E V E N U E ~ - I ~7 r H E R C H A N D I S I N G E X P E N S E m ~ ' i 6 ~ U S T O M E R A D V A N C E S F O R CO N S T R U C T I O N ~ Q ) 0 - . o; c m g 03 ' z -- 0 -. . j . -0 6 . 1 : 0 - 01 0 C D ~ AL L O C A T O R KW H - 8 KW H - KW H - O KW H - KW H - PP - PP - KW H PP - O T PP - PI - PI - PI - O P1 1 2 P P1 1 1 P P1 0 1 P P1 1 0 P PT D LA B O R O& M - M O& M - D3 6 0 D3 6 1 D3 6 2 D3 6 0 N D3 6 1 N D3 6 2 N D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 D3 6 0 1 D3 6 0 2 N RE V EX P CU S T A D V (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) (A I ) (A J ) (A K ) (A L ) -- - -- - - - - MI S C E L L A N E O U S - - - DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R (A M ) IN C T A X E S & R E V E N U E S TR A N S F E R 64 9 ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y ... RA T E BA S E ' " TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 SU M M A R Y O F F U N C T I O N A L I Z E D C O S T S (A ) (B ) (e ) (D ) (E ) (F ) (G ) (H i (I ) (J ) (K ) (L ) (M ) FU N C T I O N PL A N T DE P R E C I A T I O N AM O R T I Z A T I O N SU B S T A T I O N NE T CU S T O M E R AC C U M D E F AC Q U I S I T I O N WO R K I N G DE F E R R E D SU B S I D I A R Y PL N T H L D F O R TO T A L IN S E R V I C E RE S E R V E RE S E R V E CI A C PL A N T AD V C O N S T IN C T A X E S AD J U S T M E N T CA P I T A L PR O G R A M S RA T E B A S E FU T U R E U S E RA T E B A S E PR O D U C T I O N DE M A N D - P O W E R S U P P L Y 76 0 , 4 0 9 09 7 34 0 . 4 8 3 . 91 3 02 0 . 17 5 41 1 90 5 00 8 42 . 19 5 02 0 66 0 , 14 6 36 1 , 7 8 2 37 9 73 1 91 5 DE M A N D - S u m m e r DE M A N D - N o n - S u m m e r EN E R G Y - P O W E R S U P P L Y 91 6 95 9 62 4 47 1 86 6 . 68 1 67 1 . 34 3 43 5 42 1 59 9 88 1 . 99 2 21 , 90 1 76 0 76 1 62 4 38 4 65 4 47 6 58 7 64 5 EN E R G Y - S u m m e r EN E R G Y - N o n - Su m m e r TR A N S M I S S I O N DE M A N D - P O W E R S U P P L Y DE M A N D - T R A N S M I S S I O N 62 3 35 5 69 4 20 3 . 38 7 . 77 2 65 7 4 64 8 41 3 39 3 27 3 58 9 94 1 39 2 06 0 25 7 66 3 21 8 99 4 38 6 67 2 , 0 4 9 DE M A N D , S U B T R A N S M I S S I O N DE M A N D - D I R E C T 68 1 4~ 7 22 6 20 4 06 6 DI S T R I B U T I O N SU B S T A T I O N S - G E N E R A L 18 6 85 5 29 5 46 . 2 1 8 , 35 6 97 0 79 7 13 8 66 6 14 1 64 9 65 9 (1 6 . 59 7 ) 53 7 88 6 57 0 22 4 13 2 10 7 99 5 SU B S T A T I O N S - D I R E C T 06 8 03 4 42 2 88 3 20 1 11 4 44 4 03 8 19 4 95 5 69 4 ) 25 8 98 4 50 6 37 9 LI N E S - P R I M A R Y D E M A N D 26 8 73 6 37 4 10 4 . 05 0 58 4 83 4 41 2 16 1 85 1 36 8 20 9 76 7 91 2 15 3 (2 3 , 87 0 ) 65 0 00 2 14 0 35 5 58 1 LI N E S - P R I M A R Y C U S T O M E R 15 2 61 2 59 7 59 , 08 9 . 25 2 60 9 , 63 3 91 3 , 71 1 79 8 0 2 1 46 8 45 7 (1 3 . 55 5 ) 07 2 , 7 9 8 70 6 , 4 7 7 LIN E S - S E C O N D A R Y D I R E C T 13 4 18 1 31 0 . 18 8 17 0 17 0 65 3 82 3 89 5 28 4 (1 . 4 3 3 ) 21 9 13 6 97 6 24 2 LI N E T R A N S - P R I M A R Y D E M A N D 77 8 01 9 16 , 56 0 , 28 8 43 0 09 3 78 7 63 8 28 1 26 2 . 76 8 62 2 ) 55 3 8 5 1 22 , 07 4 81 8 LI N E T R A N S - P R I M A R Y C U S T 15 7 , 4 1 4 40 4 , 4 1 6 24 4 24 6 50 8 75 3 15 9 28 5 . 00 2 (2 . 05 7 ) 31 4 52 6 53 6 06 1 LI N E T R A N S - S E C O N D D I R E C T 92 4 66 1 06 1 , 02 7 15 7 , 4 1 3 70 6 22 1 82 8 16 8 32 6 ) 20 2 70 8 07 9 , 4 3 5 LI N E T R A N S - S E C O N D D E M A N D 15 7 92 1 84 0 64 . 13 3 , 35 5 66 5 . 63 1 12 2 85 5 14 9 8,7 6 3 . 06 6 (1 4 , 02 7 ) 14 4 90 9 48 9 52 1 LI N E T R A N S - S E C O N D C U S T O M E R 68 2 17 4 36 . 4 2 0 . 66 6 94 5 89 5 52 , 31 5 61 3 65 3 97 6 . 4 5 4 (7 , 96 6 ) 21 8 07 2 54 8 61 1 LI N E S - S E C O N D A R Y D E M A N D 94 3 , 79 5 17 . 7 1 5 29 3 57 9 50 2 64 8 99 9 80 4 07 1 04 8 , 82 5 (4 , 88 0 ) 74 6 25 2 30 , 53 7 , 4 7 4 LI N E S - S E C O N D A R Y C U S T O M E R 20 2 01 1 06 0 . 33 1 32 9 09 3 81 2 58 6 16 0 . 2 9 2 1. 7 3 1 , 39 6 (2 , 77 1 ) 42 3 78 9 34 1 91 5 SE R V I C E S 53 , 76 6 39 0 31 . 51 5 05 0 56 7 08 4 68 4 25 5 77 2 37 1 96 3 49 1 (4 . 7 7 6 ) 73 0 26 0 65 3 87 7 ME T E R S 55 , 91 0 39 6 14 9 14 6 58 9 69 7 46 , 17 1 55 3 91 8 10 2 , 46 2 96 6 ) 75 9 38 0 82 2 58 7 ST R E E T L I G H T S 20 9 10 3 79 5 . 39 7 39 4 36 9 31 1 95 , 98 2 23 3 56 3 (3 7 4 ) 16 8 09 6 56 1 IN S T A L L O N e U S T P R E M I S E S 62 8 19 4 2. 4 4 4 . 4 9 5 72 0 15 5 97 9 (3 4 . 4 3 6 ) 14 5 83 8 (2 3 3 ) 69 6 04 0 CU S T O M E R A C C O U N T I N G ME T E R R E A D I N G CU S T O M E R A C C O U N T S UN C O L L E C T I B L E S MI S C CO N S U M E R I N F O R M A T I O N CU S T O M E R A S S I S T SA L E S E X P E N S E AD V E R T I S I N G MIS C MI S C E L L A N E O U S DE M A N D EN E R G Y CU S T O M E R RE V E N U E OT H E R SU B S T A T I O N C I A C (2 2 23 6 , 33 1 ) (2 2 , 23 6 33 1 ) (2 2 23 6 33 1 ) TO T A L S 3, 4 7 3 25 8 57 4 43 7 09 0 52 2 63 3 10 3 (2 2 23 6 33 1 ) 97 7 29 8 61 8 80 9 22 8 19 1 14 8 70 1 (1 0 4 14 6 ) 87 9 , 4 2 7 38 1 07 0 38 4 65 4 78 9 22 4 88 2 67 0 92 0 (')(I ) -t ~ m . - "'0 - t " ' 0 ::T Q) Q ) ( ' ) 5 ' 2" m ; : : ; : 3 6 ~ 0 _ -. ! . -" ' 0 6 . . , . VJ ( ' ) CD N ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y .. . OP E R A T I N G E X P E N S E S ' " TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 SU M M A R Y O F F U N C T I O N A L I Z E D C O S T S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) FU N C T I O N OP E R A T I O N & DE P R E C I A T I O N AM O R T I Z A T I O N OT H E R RE G U L A T O R Y PR O V F O R DE F E R R E D MA I N T E N A N C E EX P E N S E EX P E N S E TA X E S DE B / C R E D DE F F I T IT C PR O D U C T I O N DE M A N D - P O W E R S U P P L Y 88 9 21 5 34 0 . 4 3 2 1, 7 3 8 02 7 15 1 16 9 41 7 56 5 ) 33 8 17 7 DE M A N D - S u m m e r DE M A N D - N o n - Su m m e r EN E R G Y - P O W E R S U P P L Y 33 8 . 4 7 5 04 4 10 6 . 2 5 5 09 5 84 7 67 2 31 1 91 5 28 5 ) 40 7 80 0 EN E R G Y - S u m m e r EN E R G Y - N o n - Su m m e r TR A N S M I S S I O N DE M A N D - PO W E R S U P P L Y DE M A N D - T R A N S M I S S I O N 11 3 . 4 2 9 59 9 09 5 1A 2 4 77 2 24 1 51 3 98 1 83 1 ) 27 7 . 22 5 DE M A N D - S U B T R A N S M I S S I O N DE M A N D - D I R E C T 12 9 (1 2 ) DI S T R I B U T I O N SU B S T A T I O N S - G E N E R A L 90 4 0 2 8 34 2 5 , 31 4 42 7 08 5 96 0 . 33 7 (5 5 2 87 7 ) 33 8 SU B S T A T I O N S - D I R E C T 97 8 88 4 10 1 92 4 58 3 10 6 (1 1 1 7 0 ) 56 2 LI N E S - P R I M A R Y D E M A N D 20 8 66 1 98 9 31 4 61 4 23 7 47 5 98 9 (8 5 4 39 2 ) 11 9 . 51 5 LI N E S - P R I M A R Y C U S T O M E R 47 6 . 2 8 9 10 4 93 8 34 8 81 9 83 8 , 19 9 (4 8 5 20 0 ) 87 1 LIN E S - S E C O N D A R Y D I R E C T 82 7 84 2 46 3 35 8 87 7 88 , 19 5 (5 1 . 2 9 5 1 17 5 LI N E T R A N S - P R I M A R Y D E M A N D 84 5 , 15 9 80 3 45 7 20 4 22 1 . 3 1 7 (1 2 9 64 5 ) 13 5 LI N E T R A N S - P R I M A R Y C U S T 47 9 , 95 7 45 6 . 2 1 5 93 0 12 5 . 68 4 (7 3 6 2 4 ) 29 9 LI N E T R A N S - S E C O N D D I R E C T 30 9 3 2 6 29 4 06 3 11 3 81 , 00 2 (4 7 4 5 0 ) 63 7 LI N E T R A N S - S E C O N D D E M A N D 27 3 06 5 11 1 . 56 3 36 0 95 4 85 7 . 10 0 (5 0 2 08 0 ) 23 3 LI N E T R A N S - S E C O N D C U S T O M E R 85 8 7 4 0 76 7 . 02 4 20 4 98 2 48 6 . 73 8 (2 8 5 12 6 1 88 4 LI N E S - S E C O N D A R Y D E M A N D 34 3 . 2 2 7 60 0 . 2 5 7 12 5 58 2 30 0 . 91 2 (1 7 4 68 3 ) 43 5 LI N E S - S E C O N D A R Y C U S T O M E R 89 8 , 58 4 90 8 77 0 31 7 17 0 . 88 5 (9 9 . 2 0 0 ) 87 6 SE R V I C E S 01 4 , 15 2 03 4 , 7 4 9 12 2 89 1 29 1 7 8 3 (1 7 0 93 9 ) 91 2 ME T E R S 97 6 07 5 32 1 . 33 7 12 7 79 1 32 1 . 2 5 6 (1 7 7 , 7 5 6 ) 86 5 ST R E E T L I G H T S 24 8 , 66 2 23 7 44 5 62 1 24 , 3i 7 (1 3 3 8 2 ) 87 2 IN S T A L L O N C U S T P R E M I S E S 72 4 79 7 26 4 , 7 2 5 00 7 12 6 (8 3 5 6 ) 16 9 10 0 CU S T O M E R A C C O U N T I N G 10 1 ME T E R R E A D I N G 62 9 , 57 8 14 . 65 0 10 2 CU S T O M E R A C C O U N T S 17 . 0 5 8 63 2 98 6 10 3 UN C O L L E C T I B L E S 92 6 , 4 0 5 10 4 MI S C 10 5 10 6 CO N S U M E R I N F O R M A T I O N 10 7 CU S T O M E R A S S I S T 04 0 , 98 7 33 7 10 8 SA L E S E X P E N S E 10 9 AD V E R T I S I N G 11 0 MIS C 11 1 11 2 MI S C E L L A N E O U S 11 3 DE M A N D 11 4 EN E R G Y 94 4 8 3 4 11 5 CU S T O M E R 11 6 RE V E N U E 11 7 OT H E R 50 , 64 9 11 8 RE T A I L S A L E S R E V E N U E 11 9 12 0 TO T A L S 52 1 55 1 51 6 93 0 38 8 93 8 64 6 34 5 82 6 (1 0 95 1 86 9 ) 53 1 98 3 (!)9 m . - "t J - I " t J : : r ww ( ) 6 ' ~ e m ; : : ; : ? 6 ~ Q, = U b ~ VJ ( ) C D N (I ) (J ) (K ) (L I (M ) TO T A L EX P E N S E S 03 9 , 4 5 4 36 5 84 1 97 2 43 , 67 4 20 2 24 1 24 1 22 6 14 2 88 9 55 3 32 3 35 0 91 5 37 2 15 2 85 1 62 7 05 1 52 0 67 7 69 1 17 0 83 4 07 2 24 2 21 9 73 2 96 4 23 1 31 6 54 7 59 3 57 1 50 8 59 4 00 6 , 4 6 8 64 4 22 8 08 0 61 8 92 6 , 4 0 5 05 0 32 4 94 4 83 4 64 9 62 9 34 6 , 4 9 0 12 1 12 2 12 3 OT H E R R E V E N U E S 12 4 12 5 (A ) (B ) 12 6 FU N C T I O N RE V E N U E S 12 7 12 8 PR O D U C T I O N 12 9 DE M A N D - P O W E R S U P P L Y 27 4 59 7 13 0 DE M A N D - S u m m e r 13 1 DE M A N D - N o n - Su m m e r 13 2 EN E R G Y - P O W E R S U P P L Y 15 4 37 7 , 21 7 13 3 EN E R G Y - S u m m e r 13 4 EN E R G Y - N o n - 8 u m m e r 13 5 13 6 TR A N S M I S S I O N 13 7 DE M A N D - P O W E R S U P P L Y 13 8 DE M A N D - T R A N S M I S S I O N 32 4 . 15 9 13 9 DE M A N D - S U B T R A N S M I S S I O N 14 0 DE M A N D - D I R E C T 14 1 14 2 DI S T R I B U T I O N 14 3 SU B S T A T I O N S - G E N E R A L 20 2 14 4 SU B S T A T I O N S - D I R E C T 79 7 14 5 LIN E S - P R I M A R Y D E M A N D 53 7 12 4 14 6 LIN E S - P R I M A R Y C U S T O M E R 87 2 91 7 14 7 LIN E S - S E C O N D A R Y D I R E C T 48 , 46 7 14 8 LIN E T R A N S - P R I M A R Y D E M A N D 83 3 14 9 LIN E T R A N S - P R I M A R Y C U S T 55 9 15 0 LIN E T R A N S - S E C O N D D I R E C T 80 7 15 1 LIN E T R A N S - S E C O N D D E M A N D 37 8 88 1 15 2 LIN E T R A N S - S E C O N D C U S T O M E R 21 5 16 3 15 3 LIN E S - S E C O N D A R Y D E M A N D 20 7 13 9 15 4 LIN E S - SE C O N D A R Y C U S T O M E R 11 7 63 2 15 5 SE R V I C E S 12 8 99 5 15 6 ME T E R S 79 3 15 7 ST R E E T L I G H T S 09 8 15 8 IN S T A L L O N C U S T P R E M I S E S 30 5 15 9 16 0 CU S T O M E R A C C O U N T I N G 16 1 ME T E R R E A D I N G 16 2 CU S T O M E R A C C O U N T S 16 3 UN C O L L E C T I B L E S 16 4 MI S C 16 5 16 6 CO N S U M E R I N F O R M A T I O N 16 7 CU S T O M E R A S S I S T 16 8 SA L E S E X P E N S E 16 9 AD V E R T I S I N G 17 0 MI S C 17 1 17 2 MI S C E L L A N E O U S 17 3 DE M A N D 17 4 EN E R G Y 17 5 CU S T O M E R 17 6 MI S C . R E V E N U E 93 3 62 1 17 7 FA C I L I T I E S C H A R G E R E V E N U E 64 8 , 7 4 5 17 8 RE T A I L S A L E S R E V E N U E 17 9 18 0 TO T A L S 17 8 39 1 07 8 IJ J -I ~ m . - "u - I " U : : : : r Q) Q ) ( ) 6 ' ~ 2 " m ~ (. . ) . b t g, = U b : c . . (. . ) ( ) ( X I I \ J (C ) (D ) ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 SU M M A R Y O F F U N C T I O N A L I Z E D C O S T S (E ) iF ) (G ) (H i (I ) iJ ) (K ) (L ) (M ) TO T A L RE V E N U E S 27 4 59 7 15 4 37 7 21 7 32 4 15 9 86 , 20 2 79 7 53 7 12 4 87 2 91 7 48 , 4 6 7 83 3 55 9 80 7 37 8 88 1 21 5 , 16 3 20 7 13 9 11 7 63 2 12 8 , 99 5 79 3 09 8 30 5 93 3 62 1 64 6 74 5 17 8 39 1 07 8 ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C A T I O N T O C L A S S E S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) SO U R C E S TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N ... SU M M A R Y O F R E S U L T S ' " & N O T E S RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - RA T E B A S E EL E C T R I C P L A N T I N S E R V I C E PA G E 2 C 3,4 7 3 25 8 , 57 4 52 6 . 14 1 . 5 3 9 93 6 . 91 5 42 8 75 1 70 4 12 4 , 02 8 07 5 2 6 9 39 7 . 4 6 7 19 8 49 7 88 7 16 2 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 PA G E 2 D 1,4 3 7 09 0 , 52 2 62 8 . 2 4 6 , 35 8 14 9 17 0 96 0 15 1 29 3 82 9 60 5 00 8 85 0 16 9 , 58 5 21 7 20 2 34 6 10 3 : A M O R T O F O T H E R U T I L I T Y P L A N T PA G E 2 E 63 3 , 10 3 16 , 09 6 . 4 9 8 85 3 65 7 80 6 10 8 7,4 2 8 , 52 7 42 9 8 3 19 2 . 18 0 5. 2 5 1 30 8 SU B S T A T I O N C I A C PA G E 2 F (2 2 , 23 6 , 33 1 ) (8 3 18 2 ) (3 8 7 , 4 9 1 ) (9 0 59 8 ) (1 3 8 21 8 ) 64 ! (8 , 72 5 06 5 ) (6 0 . 2 5 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 1,9 7 7 , 29 8 61 8 88 1 71 5 50 1 54 6 59 2 57 1 89 3 40 2 72 9 67 8 02 3 , 37 3 21 6 96 4 75 5 29 0 22 7 , 4 9 2 CU 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 PA G E 2 H 80 9 22 8 19 . 64 5 66 9 38 8 . 2 2 2 25 0 29 7 22 8 17 1 (2 6 0 3 3 ) 12 5 20 7 01 0 29 7 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 PA G E 2 1 19 1 14 8 70 1 84 . 39 8 23 7 4, 4 7 8 . 81 7 22 4 36 3 92 6 . 4 6 2 22 5 76 9 21 . 9 7 5 22 5 27 , 4 5 2 37 7 EL E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T PA G E 2 J (1 0 4 14 6 ) (5 6 04 8 ) (3 , 89 1 ) 71 2 ) (1 6 50 2 ) (3 1 4 ) 69 4 ) (1 6 , 30 7 ) WO R K I N G C A P I T A L PA G E 2 K 87 9 42 7 31 6 55 0 1.1 6 7 14 7 16 8 63 1 10 , 68 4 , 51 9 99 7 6.2 3 7 , 7 9 9 23 8 , 74 8 DE F E R R E D P R O G R A M S PA G E 2 L 38 1 07 0 57 5 , 37 4 14 9 , 39 4 23 6 60 5 12 9 00 2 87 1 36 0 36 5 25 0 , 23 4 SU B S I D I A R Y R A T E B A S E PA G E 2 M 38 4 65 4 77 8 65 0 99 8 27 5 66 9 08 9 14 , 81 4 65 9 05 4 93 3 , 4 7 7 98 7 65 4 PL A N T H E L D F O R F U T U R E U S E PA G E 2 N 78 9 , 22 4 31 8 15 4 13 . 58 2 50 4 16 3 94 8 31 3 89 , 7 5 3 16 9 , 84 4 TO T A L R A T E B A S E 88 2 67 0 92 0 82 7 60 6 27 4 00 4 26 1 18 8 35 0 38 7 35 0 67 1 91 3 55 8 21 1 , 4 7 9 , 02 3 27 6 39 4 99 0 RE T U R N U N D E R P R E S E N T R A T E S SA L E S R E V E N U E S PA G E 1 61 7 82 0 26 8 29 4 08 7 61 0 38 1 32 8 77 2 69 7 12 6 , 22 1 21 0 93 1 14 7 86 9 47 4 75 0 65 9 OT H E R O P E R A T I N G R E V E N U E S PA G E 4 C 17 8 39 1 07 8 71 5 19 2 68 5 , 4 0 5 47 9 46 7 30 0 67 2 17 5 4 2 7 95 2 . 51 3 16 0 02 4 TO T A L O P E R A T I N G R E V E N U E S 79 6 21 1 34 6 36 1 80 2 80 2 26 6 73 3 25 2 16 4 16 4 52 1 88 2 10 6 57 4 82 1 98 7 91 0 68 3 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 PA G E 3 C 52 1 55 1 51 6 22 3 , 01 3 , 7 7 3 17 9 58 0 31 8 11 1 10 7 82 9 73 7 79 0 5 1 4 60 3 05 9 64 . 7 8 3 79 3 DE P R E C I A T I O N E X P E N S E PA G E 3 D 93 0 38 8 71 6 , 7 3 2 27 6 . 40 3 97 5 17 0 28 4 34 6 95 8 3 7 25 4 36 9 79 2 , 99 9 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 PA G E 3 E 93 8 64 6 3, 4 9 2 18 4 18 5 31 3 17 4 68 4 60 9 63 4 61 2 90 8 47 0 13 8 , 15 2 TA X E S O T H E R T H A N I N C O M E PA G E 3 F 34 5 82 6 12 6 04 1 43 6 83 9 40 6 68 1 72 0 , 81 4 11 9 5 8 11 7 . 75 2 59 3 , 86 3 RE G U L A T O R Y D E B I T S / C R E D I T S PA G E 3 G 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 PA G E 3 H (1 0 95 1 86 9 ) (4 . 84 0 99 5 ) (2 5 1 04 7 ) (2 4 2 02 8 ) (2 , 23 0 64 6 ) (6 3 9 4 ) 25 9 07 1 ) (1 5 7 3 10 4 ) 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 PA G E 3 1 53 1 98 3 67 7 17 4 35 , 95 7 85 6 31 2 , 03 0 89 4 17 6 12 3 22 0 . 05 1 FE D E R A L I N C O M E T A X E S PA G E 3 J 75 3 61 1 55 2 , 4 9 3 09 2 78 7 04 7 69 1 61 9 33 5 68 7 25 1 79 8 86 3 89 9 ST A T E I N C O M E T A X E S PA G E 3 K 84 9 26 8 25 2 51 4 59 7 84 9 58 6 22 4 38 3 32 0 05 6 41 8 30 1 TO T A L O P E R A T I N G E X P E N S E S 67 8 94 9 36 9 29 2 98 9 91 7 01 6 52 9 77 8 01 4 13 9 53 1 , 4 7 3 92 1 , 4 9 1 37 2 55 7 23 7 95 5 OP E R A T I N G I N C O M E 11 7 26 1 97 7 81 2 88 5 25 0 20 4 2,4 7 4 15 0 99 0 , 4 0 9 18 5 08 2 44 9 , 4 3 0 67 2 72 8 AD D : I E R C O O P E R A T I N G I N C O M E PA G E 1 96 9 96 2 83 5 51 5 05 9 12 8 84 0 14 3 56 9 16 5 76 6 78 2 61 6 , 58 1 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 12 2 23 1 93 8 70 , 64 8 40 0 32 7 26 3 60 2 , 99 0 13 3 97 8 18 7 24 8 21 6 21 2 28 9 30 9 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 6, 4 9 2 % 8. 5 3 6 % 28 9 % 17 0 % 6.7 4 7 % 20 . 4 9 7 % 30 4 % 91 4 % RA T E O F R E T U R N I N D E X 00 0 31 5 81 5 95 0 03 9 15 7 81 7 29 5 (') !I I IJ ) (I ) "u . - x !I I - t " U : : : r (Q ! I I ( ' ) C ' (I ) em " " 3 ' z Q, : " ' ~ ! ' -" , - " U 6 - " , - m ( ' ) c o ( , J ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C A T I O N T O C L A S S E S (I ) (J ) (K ) (L ) (M ) (N ) SO U R C E S TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C ... SU M M A R Y OF RE S U L T S ' " & N O T E S GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N (4 0 ) (4 1 ) (4 2 ) RA T E B A S E EL E C T R I C P L A N T I N S E R V I C E PA G E 2 C 3, 4 7 3 2 5 8 57 4 4, 4 5 9 , 4 0 5 51 1 . 1 0 9 04 4 , 4 9 8 68 4 42 4 57 7 . 2 8 4 11 3 92 0 99 2 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 PA G E 2 D 1,4 3 7 0 9 0 52 2 83 1 , 4 9 8 19 8 59 7 44 7 22 9 29 9 , 4 8 0 43 0 4 2 5 75 5 84 0 : A M O R T O F O T H E R U T I L I T Y P L A N T PA G E 2 E 63 3 , 10 3 03 4 22 1 01 7 31 3 08 7 31 1 , 9 5 7 20 1 54 6 SU B S T A T I O N C I A C PA G E 2 F (2 2 2 3 6 , 33 1 ) (1 7 8 ) 22 6 ) (2 8 ) (7 0 29 2 ) (1 4 68 0 , 72 3 ) NE T E L E C T R I C P L A N T I N S E R V I C E 97 7 29 8 61 8 58 0 69 5 23 3 06 5 58 6 22 5 07 1 85 6 76 4 61 0 28 2 , 88 4 CU 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 PA G E 2 H 29 , 80 9 22 8 00 7 12 7 56 2 98 1 84 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 PA G E 2 1 19 1 '4 6 70 1 24 6 , 4 2 4 41 5 . 4 8 6 57 , 7 9 6 64 7 18 6 57 2 06 3 53 0 69 6 EL E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T PA G E 2 J (1 0 4 , 14 6 ) (1 9 5 ) (5 0 4 ) (2 3 ) (1 ) (3 9 7 ) 55 7 ) WO R K I N G C A P I T A L PA G E 2 K 87 9 , 4 2 7 08 2 11 4 98 3 58 7 48 8 00 5 48 2 . 35 5 83 7 02 5 DE F E R R E D P R O G R A M S PA G E 2 L 38 1 07 0 86 4 89 5 3,4 1 3 12 6 90 8 10 9 , 89 4 41 7 , 2 4 9 SU B S I D I A R Y R A T E B A S E PA G E 2 M 38 4 , 65 4 64 6 98 . 33 5 02 0 95 2 10 6 85 1 37 7 16 9 31 2 PL A N T H E L D F O R F U T U R E U S E PA G E 2 N 78 9 , 22 4 00 8 10 9 19 4 58 9 07 5 15 3 TO T A L R A T E B A S E 88 2 67 0 92 0 43 7 66 9 91 3 83 5 56 8 63 8 99 4 27 7 63 7 00 6 18 2 , 36 8 RE T U R N U N D E R P R E S E N T R A T E S SA L E S R E V E N U E S PA G E 1 61 7 82 0 26 8 88 0 61 0 05 6 14 6 18 8 54 3 38 4 84 9 65 7 88 1 63 8 , 11 4 OT H E R O P E R A T I N G R E V E N U E S PA G E 4 C 17 8 39 1 , 07 8 20 3 02 2 43 1 62 0 97 2 39 6 27 8 65 9 . 2 2 7 96 4 26 0 TO T A L O P E R A T I N G R E V E N U E S 79 6 21 1 34 6 08 3 63 2 46 7 76 6 25 6 51 5 78 1 , 1 2 7 31 7 10 8 60 2 37 4 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 PA G E 3 C 52 1 55 1 51 6 68 4 , 90 1 86 9 , 46 8 18 0 60 6 86 0 , 4 5 0 35 8 76 4 27 8 65 9 DE P R E C I A T I O N E X P E N S E PA G E 3 D 93 0 38 8 11 7 24 2 32 2 07 1 09 7 76 3 , 4 3 9 72 8 . 2 8 5 57 6 39 6 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 PA G E 3 E 93 8 64 6 21 0 16 9 38 9 67 , 8 4 8 59 8 26 0 38 3 TA X E S O T H E R T H A N I N C O M E PA G E 3 F 34 5 82 6 25 0 62 2 60 8 16 0 07 3 15 4 09 7 54 5 22 7 RE G U L A T O R Y D E B I T S I C R E D I T S PA G E 3 G 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 PA G E 3 H (1 0 95 1 86 9 ) (1 4 14 3 ) (2 3 80 7 ) (3 , 31 3 ) (9 4 37 6 ) (9 0 06 4 ) (3 1 6 88 1 ) 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 PA G E 3 1 53 1 98 3 97 8 33 0 46 3 20 2 59 8 44 , 32 6 FE D E R A L I N C O M E T A X E S PA G E 3 J 75 3 61 1 53 6 36 1 12 1 39 7 19 6 41 3 15 8 34 5 54 7 ST A T E I N C O M E T A X E S PA G E 3 K 84 9 26 8 68 9 4,4 1 0 86 1 20 6 17 9 00 1 TO T A L O P E R A T I N G E X P E N S E S 67 8 94 9 36 9 88 8 66 4 30 7 62 5 22 7 83 3 19 2 , 03 8 66 9 61 6 81 5 65 8 OP E R A T I N G I N C O M E 11 7 26 1 97 7 19 4 96 8 18 0 14 1 68 2 58 9 . 08 9 64 7 , 4 9 2 78 6 71 6 AD D : I E R C O O P E R A T I N G I N C O M E PA G E 1 96 9 96 2 99 4 59 1 00 8 73 , 49 5 71 9 24 4 64 5 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 12 2 23 1 93 8 20 0 96 2 18 7 73 1 69 0 66 2 , 58 4 71 3 21 2 03 1 36 0 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 64 9 . 2 4 7 % 8.2 4 4 % 44 3 % 39 7 % 14 3 % 4.2 8 7 % 74 9 % RA T E O F R E T U R N I N D E X 00 0 27 0 99 2 83 1 63 8 66 0 57 7 II ) !I I != ' m "u . - x II ) - I " U : : : r CO I I ) ( ) a = m e m ; : ; : N3 ' z 0 - 0 .. . . - -- . 1 . -I ' - " U b- l ' - en ( ) ( X ) ID A H O P O W E R C O M P A N Y PA G E 2 C CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 TA B L E 1 - PL A N T I N S E R V I C E AL L O C A T I O N T O C L A S S E S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y PR O D U C T I O N (1 ) (7 ) (9 - (9 - 5 ) (1 5 ) (1 9 - (2 4 - DE M A N D - P O W E R S U P P L Y D1 0 76 0 4 0 9 , 09 7 DE M A N D - S u m m e r D1 0 S 12 1 51 3 37 4 93 1 19 1 7, 4 5 2 , 00 9 08 6 78 2 30 1 68 2 88 8 82 8 DE M A N D - N o n - S u m m e r D1 0 N S 18 2 27 0 , 06 1 69 1 60 0 87 3 85 0 64 7 99 6 76 , 04 1 70 3 58 2 03 1 92 3 EN E R G Y - P O W E R S U P P L Y E1 0 91 6 95 9 62 4 EN E R G Y - S u m m e r E1 0 S 89 4 52 0 31 6 46 0 22 6 , 79 0 78 7 27 8 11 4 80 3 38 6 55 1 71 4 26 7 EN E R G Y - N o n - Su m m e r E1 0 N S 24 3 75 8 , 56 6 90 0 88 1 16 , 54 4 20 7 14 5 20 1 57 7 28 4 73 2 08 5 , 00 4 04 5 07 3 TR A N S M I S S I O N DE M A N D - P O W E R S U P P L Y D1 1 DE M A N D - T R A N S M I S S I O N D1 3 62 3 3 5 5 , 69 4 25 2 69 0 65 6 29 4 23 5 05 5 84 3 13 8 61 3 59 5 98 0 62 3 17 7 61 1 50 2 DE M A N D - S U B T R A N S M I S S I O N D1 5 DE M A N D - DI R E C T DA 3 5 0 9 68 1 29 0 DI S T R I B U T I O N SU B S T A T I O N S - G E N E R A L D2 0 18 6 85 5 29 5 16 4 87 4 26 5 56 0 33 0 12 2 76 6 40 8 55 9 01 4 50 6 56 9 71 7 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 06 8 03 4 31 3 LI N E S - P R I M A R Y D E M A N D D2 0 26 8 73 6 , 37 4 10 8 10 2 56 0 69 6 54 7 22 7 60 7 31 5 86 8 13 7 , 4 3 3 78 4 97 8 53 8 63 2 LI N E S - P R I M A R Y C U S T O M E R C2 0 15 2 81 2 59 7 12 8 21 2 , 58 5 33 3 62 7 80 9 22 6 27 5 50 3 10 3 25 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 16 , 13 4 18 1 09 4 10 8 52 5 , 4 7 4 80 5 , 4 2 4 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 40 , 77 8 01 9 40 3 46 7 71 2 , 65 3 94 4 97 6 24 1 88 2 85 4 36 7 82 9 94 4 , 82 3 LI N E T R A N S - P R I M A R Y C U S T C5 0 23 , 15 7 . 4 1 4 45 4 95 9 56 8 02 3 79 9 24 8 25 4 84 2 77 4 36 7 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 92 4 66 1 72 8 70 0 98 5 06 0 LI N E T R A N S - S E C O N D D E M A N D D6 0 15 7 92 1 84 0 99 9 , 95 8 17 1 50 4 67 8 65 1 80 6 84 3 25 7 20 7 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 89 , 68 2 17 4 38 4 59 4 07 5 81 8 83 6 76 7 19 5 00 0 53 6 LI N E S - S E C O N D A R Y D E M A N D D3 0 54 , 94 3 79 5 28 7 09 5 53 3 05 8 72 9 91 5 86 1 39 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 31 . 2 0 2 01 1 13 5 , 51 5 18 7 05 7 74 1 04 8 SE R V I C E S CW 3 6 9 76 6 , 39 0 88 5 . 2 1 7 87 0 04 5 87 4 46 2 63 7 18 6 73 3 25 4 82 1 ME T E R S CW 3 7 0 91 0 . 39 6 98 3 53 7 38 8 65 5 79 9 81 0 51 9 09 7 25 8 96 9 15 3 15 2 , 21 6 ST R E E T L I G H T S DA 3 7 3 20 9 . 10 3 16 2 79 4 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 62 8 , 19 4 79 5 62 2 , 4 6 8 56 2 CU S T O M E R A C C O U N T I N G ME T E R R E A D I N G CW 9 0 2 CU S T O M E R A C C O U N T S CW 9 0 3 UN C O L L E C T I B L E S CW 9 0 4 MI S C C1 0 CO N S U M E R I N F O R M A T I O N CU S T O M E R A S S I S T C1 0 SA L E S E X P E N S E C1 0 10 0 AD V E R T I S I N G C1 0 10 1 MI S C C1 0 10 2 10 3 MI S C E L L A N E O U S 10 4 DE M A N D D9 9 U 10 5 EN E R G Y E9 9 U 10 6 CU S T O M E R C1 0 10 7 RE V E N U E R0 2 10 8 OT H E R R0 1 10 9 SU B S T A T I O N C I A C CI A C 11 0 11 1 TO T A L S PA G E 2 C 3, 4 7 3 25 8 57 4 52 6 14 1 53 9 93 6 91 5 76 , 4 2 8 75 1 70 4 12 4 02 8 07 5 , 26 9 39 7 , 4 6 7 19 8 49 7 88 7 16 2 (')Cf I != ' m "u . - X OJ - i " U : : r (Q O J ( ' ) 5 ' CD e m ; : : ; : VJ 3 ' 0 - 0 :; = C b ~ en ( ' ) O J V J ID A H O P O W E R C O M P A N Y PA G E 2 C CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 TA B L E 1 - PL A N T I N S E R V I C E AL L O C A T I O N T O C L A S S E S (I ) (J ) (K ) (L ) (M ) (N ) FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) DE M A N D - P O W E R S U P P L Y D1 0 76 0 , 4 0 9 09 7 DE M A N D - S u m m e r D1 0 S 22 8 12 3 04 1 04 1 63 6 58 5 39 1 25 4 05 5 DE M A N D - N o n - Su m m e r D1 0 N S 38 0 20 5 22 8 12 3 15 2 08 2 70 3 06 8 48 6 , 4 1 4 80 5 04 1 EN E R G Y - P O W E R S U P P L Y E1 0 91 6 95 9 62 4 EN E R G Y - S u m m e r E1 0 S 31 8 31 9 40 3 75 1 10 6 67 0 55 7 56 9 27 9 97 3 13 , 4 1 1 89 3 EN E R G Y - N o n - Su m m e r E1 0 N S 78 7 50 7 99 6 73 1 26 3 89 7 00 2 23 2 84 5 , 25 2 72 5 12 0 TR A N S M I S S I O N DE M A N D - P O W E R S U P P L Y D1 1 DE M A N D - T R A N S M I S S I O N D1 3 62 3 35 5 69 4 54 8 29 2 21 0 37 7 18 3 98 9 36 8 , 4 9 0 90 5 , 73 8 18 9 82 1 DE M A N D - S U B T R A N S M I S S I O N D1 5 DE M A N D - D I R E C T DA 3 5 0 9 68 1 39 1 DI S T R I B U T I O N SU B S T A T I O N S - G E N E R A L D2 0 18 6 85 5 29 5 26 7 13 2 33 9 06 4 35 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 06 8 , 03 4 52 8 , 25 8 17 , 4 6 9 . 46 4 LI N E S - P R I M A R Y D E M A N D D2 0 26 8 73 6 37 4 38 4 19 1 48 7 64 4 91 3 LI N E S - P R I M A R Y C U S T O M E R C2 0 15 2 61 2 . 59 7 56 4 59 4 45 , 4 7 3 43 , 4 8 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 13 4 18 1 70 9 , 17 5 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 40 , 77 8 01 9 29 7 99 5 24 3 LI N E T R A N S - P R I M A R Y C U S T C5 0 15 7 , 4 1 4 85 , 67 1 90 0 59 8 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 92 4 66 1 21 0 90 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 15 7 92 1 84 0 25 9 43 8 32 9 29 8 13 4 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 68 2 17 4 33 1 96 2 73 6 56 6 LI N E S - S E C O N D A R Y D E M A N D D3 0 94 3 79 5 12 5 , 4 0 9 15 9 17 8 88 4 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 20 2 01 1 11 9 , 4 9 3 62 4 20 3 SE R V I C E S CW 3 6 9 76 6 39 0 06 3 ME T E R S CW 3 7 0 91 0 39 6 77 2 07 0 44 4 11 , 4 2 7 35 8 59 8 ST R E E T L I G H T S DA 3 7 3 20 9 10 3 19 3 14 6 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 62 8 19 4 36 9 CU S T O M E R A C C O U N T I N G ME T E R R E A D I N G C\ i \ I 9 0 2 CU S T O M E R A C C O U N T S C\ i \ I 9 0 3 UN C O L L E C T I B L E S C\ i \ I 9 0 4 MI S C C1 0 CO N S U M E R I N F O R M A T I O N CU S T O M E R A S S I S T C1 0 SA L E S E X P E N S E C1 0 10 0 AD V E R T I S I N G C1 0 10 1 MI S C C1 0 10 2 10 3 MI S C E L L A N E O U S 10 4 DE M A N D D9 9 U 10 5 EN E R G Y E9 9 U 10 6 CU S T O M E R C1 0 10 7 RE V E N U E R0 2 10 8 OT H E R R0 1 10 9 SU B S T A T I O N C I A C CI A C 11 0 11 1 TO T A L S 3, 4 7 3 25 8 57 4 4, 4 5 9 40 5 51 1 10 9 04 4 , 4 9 8 68 4 , 4 2 4 57 7 28 4 11 3 92 0 99 2 (') (f ) (1 ) != ' m "' C . - DI - I " ' C :: r CC D I ( ' ) C ' (1 ) 2 " m ; : : ; : -1 ' 0 - 3 ' z 0 - 0 :; ' i J b ~ m ( ' ) e n ( . . ) 11 2 ID A H O P O W E R C O M P A N Y PA G E 2 D 11 3 CL A S S C O S T O F S E R V I C E S T U D Y 11 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 11 5 TA B L E 2 - AC C U M U L A T E D R E S E R V E F O R D E P R E C I A T I O N AL L O C A T I O N T O C L A S S E S 11 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 11 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 11 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 11 9 PR O D U C T I O N (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 12 0 DE M A N D - P O W E R S U P P L Y D1 0 34 0 . 4 8 3 , 91 3 12 1 DE M A N D - S u m m e r D1 0 S 40 9 32 9 65 5 77 5 33 6 74 2 27 7 87 5 04 5 , 64 7 98 0 29 5 12 2 DE M A N D - N o n - Su m m e r D1 0 N S 61 3 99 4 99 6 25 8 86 8 92 0 27 5 , 50 5 04 8 28 5 35 8 58 1 56 7 12 3 EN E R G Y - P O W E R S U P P L Y E1 0 47 1 8 6 6 , 68 1 12 4 EN E R G Y - S u m m e r E1 0 S 83 2 64 3 22 1 24 7 71 8 , 90 0 85 4 08 0 07 8 81 2 08 5 07 9 , 29 4 12 5 EN E R G Y - N o n - Su m m e r E1 0 N S 12 5 , 4 3 7 96 1 09 4 98 5 51 3 , 63 6 72 0 61 4 14 6 52 3 98 9 06 3 46 1 17 0 12 6 12 7 TR A N S M I S S I O N 12 8 DE M A N D - P O W E R S U P P L Y D1 1 12 9 DE M A N D - T R A N S M I S S I O N D1 3 20 3 38 7 77 2 44 7 61 4 35 8 79 1 91 2 , 4 0 3 22 6 68 3 57 0 63 1 91 5 58 5 77 9 13 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 13 1 DE M A N D - D I R E C T DA 3 5 0 9 1. 4 1 7 49 7 13 2 13 3 DI S T R I B U T I O N 13 4 SU B S T A T I O N S - G E N E R A L D2 0 46 . 2 1 8 , 35 6 18 , 59 1 91 1 80 7 73 1 07 1 04 9 34 1 46 0 63 6 95 0 , 55 6 27 1 59 6 13 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 42 2 . 88 3 55 9 13 6 LIN E S - P R I M A R Y D E M A N D D2 0 10 4 05 0 , 59 4 85 5 65 0 81 8 , 4 3 1 2, 4 1 1 23 4 03 0 26 9 21 2 14 5 , 10 1 37 5 55 1 13 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 08 9 25 2 64 1 94 3 00 1 02 2 34 9 18 5 08 7 90 8 97 5 90 0 13 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 31 0 . 18 8 01 8 35 3 17 2 94 8 55 6 35 2 13 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 16 , 56 0 28 8 66 1 58 3 28 9 , 4 1 4 38 3 76 3 34 7 09 6 46 9 77 3 81 1 03 8 67 4 14 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 9. 4 0 4 4 1 6 90 0 81 9 63 6 78 7 76 1 50 6 92 6 37 3 31 4 , 4 7 7 14 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 08 1 02 7 51 4 25 6 05 5 01 5 14 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 13 3 . 35 5 29 , 64 5 88 2 28 7 97 4 14 , 89 5 50 1 68 9 29 8 97 3 21 5 14 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 36 . 4 2 0 , 66 6 61 4 30 2 46 7 , 4 3 9 96 4 25 1 21 8 54 2 14 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 71 5 29 3 37 7 , 4 6 8 49 4 29 7 71 6 58 1 14 , 4 6 4 31 4 14 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 10 , 06 0 33 1 74 9 18 8 70 5 16 4 56 1 35 9 14 6 SE R V I C E S CW 3 6 9 51 5 , 05 0 72 3 22 3 26 8 , 4 1 8 47 , 40 4 04 1 34 0 10 9 , 4 5 3 32 1 65 8 14 7 ME T E R S CW 3 7 0 14 9 . 14 6 74 2 85 0 04 5 , 4 3 6 13 0 88 1 88 4 97 9 15 8 59 2 17 0 38 5 14 8 ST R E E T L I G H T S DA 3 7 3 2. 7 9 5 . 39 7 9, 4 0 6 19 2 14 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2. 4 4 4 . 4 9 5 59 9 2,4 3 9 17 0 52 3 15 0 15 1 CU S T O M E R A C C O U N T I N G 15 2 ME T E R R E A D I N G CV \ I 9 0 2 15 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 15 4 UN C O L L E C T I B L E S CV \ I 9 0 4 15 5 MI S C C1 0 15 6 15 7 CO N S U M E R I N F O R M A T I O N 15 8 CU S T O M E R A S S I S T C1 0 15 9 SA L E S E X P E N S E C1 0 16 0 AD V E R T I S I N G C1 0 16 1 MI S C C1 0 16 2 16 3 MI S C E L L A N E O U S 16 4 DE M A N D D9 9 U 16 5 EN E R G Y E9 9 U 16 6 CU S T O M E R C1 0 16 7 RE V E N U E R0 2 16 8 OT H E R R0 1 16 9 SU B S T A T I O N C I A C CI A C 17 0 17 1 TO T A L S PA G E 2 D 1,4 3 7 09 0 52 2 62 8 24 6 35 8 14 9 17 0 96 0 15 1 29 3 82 9 60 5 00 8 85 0 16 9 58 5 21 7 20 2 34 8 10 3 III(/J "l J ' - II I - I " l J : : r CC I I I ( J 5 ' CD 2 " m ; : ; : 01 3 ' z 8. ~ ~ ( J -" , "l J 6 - " , CJ ) ( J C D U J 11 2 ID A H O P O W E R C O M P A N Y PA G E 2 D 11 3 CL A S S C O S T O F S E R V I C E S T U D Y 11 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 11 5 ... TA B L E 2 - AC C U M U L A T E D R E S E R V E F O R D E P R E C I A T I O N ' " AL L O C A T I O N T O C L A S S E S 11 6 (I ) (J ) (K ) (L ) (M ) (N ) 11 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 11 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 11 9 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 0 DE M A N D - P O W E R S U P P L Y D1 0 34 0 , 4 8 3 91 3 12 1 DE M A N D - S u m m e r D1 0 S 10 2 14 5 04 8 36 1 93 6 15 7 64 5 03 9 16 2 12 2 DE M A N D - N o n - S u m m e r D1 0 N S 17 0 24 2 10 2 14 5 09 7 55 3 62 9 00 8 85 5 52 4 69 4 12 3 EN E R G Y - P O W E R S U P P L Y E1 0 47 1 86 6 68 1 12 4 EN E R G Y - S u m m e r E1 0 S 16 3 80 7 20 7 77 0 89 2 83 0 72 2 68 7 87 2 90 1 74 9 12 5 EN E R G Y - N o n - S u m m e r E1 0 N S 40 5 25 1 51 2 91 7 13 5 80 1 14 7 14 1 55 1 75 9 32 5 72 1 12 6 12 7 TR A N S M I S S I O N 12 8 DE M A N D - P O W E R S U P P L Y D1 1 12 9 DE M A N D - T R A N S M I S S I O N D1 3 20 3 38 7 77 2 17 8 89 6 64 2 03 2 40 4 18 2 92 6 91 7 56 6 34 6 13 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 13 1 DE M A N D - D I R E C T DA 3 5 0 9 1, 4 1 7 92 0 13 2 13 3 DI S T R I B U T I O N 13 4 SU B S T A T I O N S - G E N E R A L D2 0 46 , 21 8 35 6 07 5 86 7 10 , 4 7 6 13 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 42 2 88 3 89 3 38 7 , 4 3 0 13 6 LI N E S - P R I M A R Y D E M A N D D2 0 10 4 05 0 59 4 14 8 75 3 18 8 80 8 58 5 13 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 59 , 08 9 25 2 21 8 60 2 60 6 83 5 13 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 31 0 18 8 56 2 53 5 13 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 56 0 28 8 67 5 05 0 75 4 14 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 40 4 , 4 1 6 34 , 79 2 80 2 67 9 14 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 06 1 02 7 49 1 75 7 14 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 13 3 35 5 10 5 36 0 13 3 73 1 70 5 14 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 36 , 4 2 0 66 6 13 4 81 2 85 8 38 2 14 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 71 5 29 3 40 , 4 3 5 32 3 41 1 14 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 06 0 33 1 52 8 10 3 96 7 14 6 SE R V I C E S CW 3 6 9 51 5 05 0 55 4 14 7 ME T E R S CW 3 7 0 14 9 14 6 12 6 17 5 56 4 87 0 51 3 73 4 14 8 ST R E E T L I G H T S DA 3 7 3 79 5 39 7 78 4 80 0 14 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 44 4 , 49 5 20 3 15 0 15 1 CU S T O M E R A C C O U N T I N G 15 2 ME T E R R E A D I N G CV V 9 0 2 15 3 CU S T O M E R A C C O U N T S CV V 9 0 3 15 4 UN C O L L E C T I B L E S CV V 9 0 4 15 5 MI S C C1 0 15 6 15 7 CO N S U M E R I N F O R M A T I O N 15 8 CU S T O M E R A S S I S T C1 0 15 9 SA L E S E X P E N S E C1 0 16 0 AD V E R T I S I N G C1 0 16 1 MI S C C1 0 16 2 16 3 MI S C E L L A N E O U S 16 4 DE M A N D D9 9 U 16 5 EN E R G Y E9 9 U 16 6 CU S T O M E R C1 0 16 7 RE V E N U E R0 2 16 8 OT H E R R0 1 16 9 SU B S T A T I O N C I A C CI A C 17 0 17 1 TO T A L S PA G E 2 D 1, 4 3 7 09 0 52 2 83 1 49 8 19 8 , 59 7 44 7 22 9 29 9 , 4 8 0 43 0 , 4 2 5 75 5 84 0 (J ) (1 )? m "t J . - 01 - I " t J : : T (C O l a O ' (1 ) c : m ; : ; : () ) 3 ' z 0 - 0 :; = C 6 ~ () ) a ( ) ) c. . u 17 2 ID A H O P O W E R C O M P A N Y PA G E 2 E 17 3 CL A S S C O S T O F S E R V I C E S T U D Y 17 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 17 5 TA B L E 3 - AM O R 7 1 Z A 7 1 0 N RE S E R V e - AL L O C A T I O N T O C L A S S E S 17 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 17 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 17 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 17 9 PR O D U C T I O N (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 18 0 DE M A N D - P O W E R S U P P L Y D1 0 02 0 . 17 6 18 1 DE M A N D - S u m m e r D1 0 S 28 1 62 4 55 7 59 8 76 0 31 3 42 5 06 9 80 0 , 4 1 4 18 2 DE M A N D - N o n - Su m m e r D1 O N S 92 2 , 4 3 6 57 8 11 4 68 9 01 9 36 4 80 2 61 9 15 8 39 0 58 3 18 3 EN E R G Y - P O W E R S U P P L Y E1 0 67 1 34 3 18 4 EN E R G Y - S u m m e r E1 0 S 00 0 87 0 52 7 22 2 69 3 87 1 21 1 44 7 05 9 88 2 95 0 18 5 EN E R G Y - N o n - Su m m e r E1 0 N S 57 0 96 7 10 4 42 6 17 4 , 4 9 5 53 1 46 8 00 3 04 5 06 8 31 6 , 89 1 18 6 18 7 TR A N S M I S S I O N 18 8 DE M A N D - P O W E R S U P P L Y D1 1 18 9 DE M A N D - T R A N S M I S S I O N D1 3 57 4 , 64 8 66 5 17 5 10 8 57 5 15 8 79 7 46 1 98 3 63 3 86 0 89 5 92 4 05 5 19 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 19 1 DE M A N D - D I R E C T DA 3 5 0 9 19 2 19 3 DI S T R I B U T I O N 19 4 SU B S T A T I O N S - G E N E R A L D2 0 97 0 . 79 7 79 2 , 77 8 44 2 67 1 39 8 32 9 00 8 21 1 09 7 48 0 63 2 19 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 20 1 11 4 74 2 19 6 LIN E S - P R I M A R Y D E M A N D D2 0 83 4 , 4 1 2 14 0 17 8 53 5 68 4 57 2 88 0 1,4 5 0 30 3 60 1 69 1 24 8 19 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 60 9 6 3 3 35 2 28 2 10 8 99 1 47 3 76 4 40 6 82 5 19 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 17 0 1 7 0 63 4 54 2 11 3 , 96 7 19 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 43 0 0 9 3 17 3 01 0 51 6 96 7 92 9 22 0 06 8 10 4 89 0 20 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 24 4 , 24 6 20 5 19 5 53 8 16 6 16 7 20 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 15 7 , 4 1 3 32 7 10 5 31 4 20 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 66 5 . 63 1 76 9 94 4 33 , 4 5 0 38 6 85 7 97 9 96 9 46 6 78 9 20 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 94 5 . 89 5 79 5 09 5 08 3 01 4 64 7 20 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 57 9 . 50 2 37 2 18 0 16 9 18 7 00 1 47 3 46 8 20 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 32 9 . 09 3 28 6 20 3 06 7 36 3 20 6 SE R V I C E S CW 3 6 9 56 7 . 08 4 46 2 86 6 81 8 85 3 73 2 97 0 78 2 20 7 ME T E R S CW 3 7 0 58 9 . 69 7 30 5 69 5 38 2 43 6 12 1 , 4 9 4 22 2 75 , 4 3 6 20 8 ST R E E T L I G H T S DA 3 7 3 44 . 39 4 14 9 20 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 27 . 72 0 66 0 21 0 21 1 CU S T O M E R A C C O U N T I N G 21 2 ME T E R R E A D I N G CW 9 0 2 21 3 CU S T O M E R A C C O U N T S CW 9 0 3 21 4 UN C O L L E C T I B L E S CW 9 0 4 21 5 MI S C C1 0 21 6 21 7 CO N S U M E R I N F O R M A T I O N 21 8 CU S T O M E R A S S I S T C1 0 21 9 SA L E S E X P E N S E C1 0 22 0 AD V E R T I S I N G C1 0 22 1 MI S C C1 0 22 2 22 3 MI S C E L L A N E O U S 22 4 DE M A N D D9 9 U 22 5 EN E R G Y E9 9 U 22 6 CU S T O M E R C1 0 22 7 RE V E N U E R0 2 22 8 OT H E R R0 1 22 9 SU B S T A T I O N C I A C CI A C 23 0 23 1 TO T A L S PA G E 2 E 63 3 , 10 3 09 6 , 4 9 8 85 3 65 7 80 6 10 8 7, 4 2 6 52 7 98 3 19 2 16 0 25 1 30 8 II )9 m "u . - x II ) - I " U : : ' - (Q I I ) ( ) 8 ' CD c m ; : : O : -- . J 3 ' Z s. - - ! : 3 9 -" , - " U -" ' - Q) ( ) O O ( . o ) 17 2 ID A H O P O W E R C O M P A N Y PA G E 2 E 17 3 CL A S S C O S T O F S E R V I C E S T U D Y 17 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 17 5 TA B L E 3 - AM O R T I Z A TlO N RE S E R V E " * " AL L O C A T I O N T O C L A S S E S 17 6 (I) (J ) (K ) (L ) (M ) (N ) 17 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 17 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 17 9 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 18 0 DE M A N D - P O W E R S U P P L Y D1 0 02 0 17 6 18 1 DE M A N D - S u m m e r D1 0 S 2, 4 0 6 80 2 08 1 26 9 11 8 69 9 18 2 DE M A N D - N o n - S u m m e r D1 0 N S 01 0 40 6 60 4 15 1 31 9 17 7 24 6 18 3 EN E R G Y - P O W E R S U P P L Y E1 0 67 1 34 3 18 4 EN E R G Y - S u m m e r E1 0 S 35 7 25 8 12 5 52 2 34 , 59 4 14 1 , 4 5 8 18 5 EN E R G Y - N o n - Su m m e r E1 0 N S 30 6 51 3 78 3 10 5 , 4 9 5 29 3 33 4 61 1 18 6 18 7 TR A N S M I S S I O N 18 8 DE M A N D - P O W E R S U P P L Y D1 1 18 9 DE M A N D - T R A N S M I S S I O N 01 3 57 4 64 8 78 3 21 9 94 1 71 7 28 9 24 4 58 7 19 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 19 1 DE M A N D - D I R E C T DA 3 5 0 9 19 2 19 3 DIS T R I B U T I O N 19 4 SU B S T A T I O N S - G E N E R A L D2 0 97 0 79 7 81 7 57 6 44 7 19 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 20 1 11 4 11 9 18 4 25 4 19 6 LI N E S - P R I M A R Y D E M A N D D2 0 83 4 , 4 1 2 05 2 14 3 64 2 19 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 60 9 63 3 95 5 48 0 45 9 19 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 17 0 17 0 02 7 19 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 43 0 09 3 61 5 78 0 20 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 24 4 24 6 90 4 20 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 15 7 , 4 1 3 77 2 20 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 66 5 63 1 73 6 47 3 43 4 20 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 94 5 , 89 5 50 1 28 2 27 0 20 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 57 9 50 2 32 3 67 9 21 0 20 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 32 9 09 3 26 0 10 2 20 6 SE R V I C E S CW 3 6 9 56 7 08 4 20 7 ME T E R S CW 3 7 0 58 9 69 7 12 1 16 2 69 2 20 8 ST R E E T L I G H T S DA 3 7 3 44 , 39 4 22 6 20 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 72 0 21 0 21 1 CU S T O M E R A C C O U N T I N G 21 2 ME T E R R E A D I N G CV V 9 0 2 21 3 CU S T O M E R A C C O U N T S CV V 9 0 3 21 4 UN C O L L E C T I B L E S CV V 9 0 4 21 5 MI S C C1 0 21 6 21 7 CO N S U M E R I N F O R M A T I O N 21 8 CU S T O M E R A S S I S T C1 0 21 9 SA L E S E X P E N S E C1 0 22 0 AD V E R T I S I N G C1 0 22 1 MI S C C1 0 22 2 22 3 MI S C E L L A N E O U S 22 4 DE M A N D D9 9 U 22 5 EN E R G Y E9 9 U 22 6 CU S T O M E R C1 0 22 7 RE V E N U E R0 2 22 8 OT H E R R0 1 22 9 SU B S T A T I O N C I A C CI A C 23 0 23 1 TO T A L S PA G E 2 E 63 3 10 3 03 4 22 1 01 7 31 3 08 7 31 1 95 7 20 1 54 6 (J ) -C ' - X ~o ; I ~ : ! . CD c : m g 00 3 ' z 0 - 0 -. J . -" " - C 6 - " " m( ) o o ( . . ) 23 2 ID A H O P O W E R C O M P A N Y PA G E 2 F 23 3 CL A S S C O S T O F S E R V I C E S T U D Y 23 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 23 5 TA B L E 4 - SU B S T A T I O N C I A C AL L O C A T I O N T O C L A S S E S 23 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 23 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 23 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 23 9 PR O D U C T I O N (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 24 0 DE M A N D - P O W E R S U P P L Y D1 0 24 1 DE M A N D - S u m m e r D1 0 S 24 2 DE M A N D - N o n - Su m m e r D1 0 N S 24 3 EN E R G Y - P O W E R S U P P L Y E1 0 24 4 EN E R G Y - S u m m e r E1 0 S 24 5 EN E R G Y - N o n - Su m m e r E1 0 N S 24 6 24 7 TR A N S M I S S I O N 24 8 DE M A N D - P O W E R S U P P L Y D1 1 24 9 DE M A N D - T R A N S M I S S I O N D1 3 25 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 25 1 DE M A N D - D I R E C T DA 3 5 0 9 25 2 25 3 DI S T R I B U T I O N 25 4 SU B S T A T I O N S - GE N E R A L D2 0 25 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 25 6 LI N E S - P R I M A R Y D E M A N D D2 0 25 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 25 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 25 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 26 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 26 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 26 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 26 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 26 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 26 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 26 6 SE R V I C E S CW 3 6 9 26 7 ME T E R S CW 3 7 0 26 8 ST R E E T L I G H T S DA 3 7 3 26 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 27 0 27 1 CU S T O M E R A C C O U N T I N G 27 2 ME T E R R E A D I N G CV \ I 9 0 2 27 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 27 4 UN C O L L E C T I B L E S CV \ I 9 0 4 27 5 MI S C C1 0 27 6 27 7 CO N S U M E R I N F O R M A T I O N 27 8 CU S T O M E R A S S I S T C1 0 27 9 SA L E S E X P E N S E C1 0 28 0 AD V E R T I S I N G C1 0 28 1 MI S C C1 0 28 2 28 3 MI S C E L L A N E O U S 28 4 DE M A N D D9 9 U 28 5 EN E R G Y E9 9 U 28 6 CU S T O M E R C1 0 28 7 RE V E N U E R0 2 28 8 OT H E R R0 1 28 9 SU B S T A T I O N C I A C CI A C (2 2 23 6 , 33 1 ) (8 3 18 2 ) (3 8 7 , 4 9 7 ) (9 0 59 8 ) (1 3 8 21 8 ) (6 4 ) 72 5 06 5 ) (6 0 25 9 ) 29 0 29 1 TO T A L S PA G E 2 F (2 2 , 23 6 33 1 ) (8 3 18 2 ) (3 8 7 , 4 9 7 ) (9 0 59 8 ) (1 3 8 21 8 ) (6 4 ) 72 5 06 5 ) (6 0 25 9 ) (1 ) -I ~ m "' 0 . - x m - 1 " ' 0 : : . - co m O a ' (1 ) em " " CD 3 ' 0 - 0 :; ; : = u 6: ' " mO o o ( , ) 23 2 ID A H O P O W E R C O M P A N Y PA G E 2 F 23 3 CL A S S C O S T O F S E R V I C E S T U D Y 23 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 23 5 ... TA B L E 4. SU B S T A 1 1 0 N C I A C ' " AL L O C A T I O N T O C L A S S E S 23 6 (I ) (J ) (K ) (L ) (M ) (N ) 23 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 23 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 23 9 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 24 0 DE M A N D - P O W E R S U P P L Y D1 0 24 1 DE M A N D - S u m m e r D1 0 S 24 2 DE M A N D - N o n - Su m m e r D1 O N S 24 3 EN E R G Y - P O W E R S U P P L Y E1 0 24 4 EN E R G Y - S u m m e r E1 0 S 24 5 EN E R G Y - N o n - Su m m e r E1 0 N S 24 6 24 7 TR A N S M I S S I O N 24 8 DE M A N D - P O W E R S U P P L Y D1 1 24 9 DE M A N D - T R A N S M I S S I O N D1 3 25 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 25 1 DE M A N D - D I R E C T DA 3 5 0 9 25 2 25 3 DI S T R I B U T I O N 25 4 SU B S T A T I O N S - G E N E R A L D2 0 25 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 25 6 LIN E S - P R I M A R Y D E M A N D D2 0 25 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 25 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 25 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 26 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 26 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 26 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 26 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 26 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 26 5 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 26 6 SE R V I C E S CW 3 6 9 26 7 ME T E R S CW 3 7 0 26 8 ST R E E T L I G H T S DA 3 7 3 26 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 27 0 27 1 CU S T O M E R A C C O U N T I N G 27 2 ME T E R R E A D I N G CV l l 9 0 2 27 3 CU S T O M E R A C C O U N T S CV l l 9 0 3 27 4 UN C O L L E C T I B L E S CV l l 9 0 4 27 5 MI S C C1 0 27 6 27 7 CO N S U M E R I N F O R M A T I O N 27 8 CU S T O M E R A S S I S T C1 0 27 9 SA L E S E X P E N S E C1 0 28 0 AD V E R T I S I N G C1 0 28 1 MI S C C1 0 28 2 28 3 MI S C E L L A N E O U S 28 4 DE M A N D D9 9 U 28 5 EN E R G Y E9 9 U 28 6 CU S T O M E R C1 0 28 7 RE V E N U E R0 2 28 8 OT H E R R0 1 28 9 SU B S T A T I O N C I A C CI A C (2 2 23 6 33 1 ) (1 7 8 ) (2 2 6 ) (2 8 ) (7 0 29 2 ) (1 4 68 0 72 3 ) 29 0 29 1 TO T A L S (2 2 23 6 , 33 1 ) (1 7 8 ) (2 2 6 ) (2 8 ) (7 0 29 2 ) (1 4 68 0 72 3 ) (') "'C OJ ' - x (C - I " ' C : : : r CD O J ( ' ) 5 ' ~ 2 " m" " 03 ' z Q, ~ ~ 9 .. , . " ' C 6 . . , . m ( ' ) ( ) ) ( 0 ) 29 2 ID A H O P O W E R C O M P A N Y PA G E 2 H 29 3 CL A S S C O S T O F S E R V I C E S T U D Y 29 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 29 5 TA B L E 5 - CU S T O M E R A D V A N C E S FO R CO N S T R U C T I O N AL L O C A T I O N T O C L A S S E S 29 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 29 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 29 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 29 9 (1 ) (7 ) (9 - (9 - 8 ) (1 5 ) (1 9 - (2 4 - 30 0 DE M A N D - P O W E R S U P P L Y D1 0 30 1 DE M A N D - S u m m e r D1 0 S 30 2 DE M A N D - N o n - Su m m e r D1 0 N S 30 3 EN E R G Y - P O W E R S U P P L Y E1 0 30 4 EN E R G Y - S u m m e r E1 0 S 30 5 EN E R G Y - N o n - 8 u m m e r E1 0 N S 30 6 30 7 TR A N S M I S S I O N 30 8 DE M A N D - P O W E R S U P P L Y D1 1 30 9 DE M A N D - T R A N S M I S S I O N D1 3 31 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 31 1 DE M A N D - D I R E C T DA 3 5 0 9 31 2 31 3 DI S T R I B U T I O N 31 4 SU B S T A T I O N S - G E N E R A L D2 0 31 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 31 6 LI N E S - P R I M A R Y D E M A N D D2 0 20 9 , 76 7 10 7 00 6 17 8 43 0 23 6 59 8 06 3 , 55 5 22 1 09 3 59 2 46 9 92 8 31 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 79 8 , 02 1 87 1 02 2 39 2 59 3 70 2 31 2 , 53 1 46 3 19 3 88 1 31 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 31 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 28 1 11 3 32 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 15 9 13 3 32 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 32 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 14 9 53 1 26 7 32 2 32 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 65 3 54 9 32 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 80 4 , 07 1 44 3 12 6 10 6 14 2 22 7 54 3 10 6 07 4 32 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 16 0 , 29 2 87 8 74 5 15 1 42 2 12 0 54 3 32 6 SE R V I C E S CV V 3 6 9 77 2 , 37 1 34 3 96 7 55 9 44 7 69 1 50 3 44 4 99 4 32 5 95 3 32 7 ME T E R S CV V 3 7 0 91 8 47 6 10 5 18 9 11 7 32 8 ST R E E T L I G H T S DA 3 7 3 98 2 32 3 32 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (3 4 , 4 3 6 ) (3 7 ) (3 4 36 1 ) (7 ) 33 0 33 1 CU S T O M E R A C C O U N T I N G 33 2 ME T E R R E A D I N G CW 9 0 2 33 3 CU S T O M E R A C C O U N T S CW 9 0 3 33 4 UN C O L L E C T I B L E S CW 9 0 4 33 5 MI S C C1 0 33 6 33 7 CO N S U M E R I N F O R M A T I O N 33 8 CU S T O M E R A S S I S T C1 0 33 9 SA L E S E X P E N S E C1 0 34 0 AD V E R T I S I N G C1 0 34 1 MI S C C1 0 34 2 34 3 MI S C E L L A N E O U S 34 4 DE M A N D D9 9 U 34 5 EN E R G Y E9 9 U 34 6 CU S T O M E R C1 0 34 7 RE V E N U E R0 2 34 8 OT H E R R0 1 34 9 SU B S T A T I O N C I A C CI A C 35 0 35 1 TO T A L S PA G E 2 H 80 9 22 8 64 5 , 66 9 38 8 22 2 25 0 29 7 22 8 17 1 (2 6 03 3 ) 12 5 20 7 01 0 29 7 (1 ) "o - I Q) ' - X (Q - I " O : : T (1 ) Q ) ( ) 5 ' cm ; : : + 3 ' z s. ~ ~ 9 -" , - "0 6 -" ' - m( ) c c ( . o . ) 29 2 ID A H O P O W E R C O M P A N Y PA G E 2 H 29 3 CL A S S C O S T O F S E R V I C E S T U D Y 29 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 29 5 ... TA B L E 5 - CU 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 ' " AL L O C A T I O N T O C L A S S E S 29 6 (I ) (J ) (K ) (L ) (M ) (N ) 29 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 29 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 29 9 (4 0 ) (4 1 ) (4 2 ) 30 0 DE M A N D - P O W E R S U P P L Y D1 0 30 1 DE M A N D - S u m m e r D1 0 S 30 2 DE M A N D - N o n - S u m m e r D1 0 N S 30 3 EN E R G Y - P O W E R S U P P L Y E1 0 30 4 EN E R G Y - S u m m e r E1 0 S 30 5 EN E R G Y - N o n - S u m m e r E1 0 N S 30 6 30 7 TR A N S M I S S I O N 30 8 DE M A N D - P O W E R S U P P L Y D1 1 30 9 DE M A N D - T R A N S M I S S I O N D1 3 31 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 31 1 DE M A N D - D I R E C T DA 3 5 0 9 31 2 31 3 DI S T R I B U T I O N 31 4 SU B S T A T I O N S - G E N E R A L D2 0 31 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 31 6 LI N E S - P R I M A R Y D E M A N D D2 0 20 9 76 7 59 6 52 6 31 4 31 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 79 8 02 1 45 0 72 8 65 2 31 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 31 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 28 1 32 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 15 9 32 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 32 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 14 9 32 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 65 3 32 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 80 4 07 1 68 3 02 1 37 7 32 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 16 0 29 2 27 3 66 6 63 7 32 6 SE R V I C E S CW 3 6 9 77 2 37 1 87 6 32 7 ME T E R S CW 3 7 0 91 8 32 8 ST R E E T L I G H T S DA 3 7 3 98 2 61 8 32 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (3 4 , 4 3 6 ) (3 1 ) 33 0 33 1 CU S T O M E R A C C O U N T I N G 33 2 ME T E R R E A D I N G CV \ I 9 0 2 33 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 33 4 UN C O L L E C T I B L E S CV \ I 9 0 4 33 5 MI S C C1 0 33 6 33 7 CO N S U M E R I N F O R M A T I O N 33 8 CU S T O M E R A S S I S T C1 0 33 9 SA L E S E X P E N S E C1 0 34 0 AD V E R T I S I N G C1 0 34 1 MI S C C1 0 34 2 34 3 MI S C E L L A N E O U S 34 4 DE M A N D D9 9 U 34 5 EN E R G Y E9 9 U 34 6 CU S T O M E R C1 0 34 7 RE V E N U E R0 2 34 8 OT H E R R0 1 34 9 SU B S T A T I O N C I A C CI A C 35 0 35 1 TO T A L S PA G E 2 H 80 9 22 8 53 , 00 7 12 7 56 2 98 1 84 6 (') /J I "' C - ; ~ m 0) ' - x (Q - ; " ' C : : T CD 0 ) ( ' ) 5 ' ~ 2 " m ; : : ; : 1\ J 3 ' 0 - 0 ;= O b ~ m ( ' ) CX I ( . . ) 35 2 ID A H O P O W E R C O M P A N Y PA G E 2 1 35 3 CL A S S C O S T O F S E R V I C E S T U D Y 35 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 35 5 ... TA B L E 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 AL L O C A T I O N T O C L A S S E S 35 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 35 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 35 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 35 9 (1 ) (7 ) (9 - (9 - 8 ) (1 5 ) (1 9 - (2 4 - 36 0 DE M A N D - P O W E R S U P P L Y D1 0 19 5 02 0 36 1 DE M A N D - S u m m e r D1 0 S 74 2 76 4 32 9 12 1 41 3 51 1 00 0 08 8 23 6 33 6 21 1 06 3 36 2 DE M A N D - N o n - 8 u m m e r D1 0 N S 10 , 11 4 14 6 37 1 31 6 60 3 38 9 36 2 98 7 22 0 25 7 , 4 5 6 05 4 89 7 36 3 EN E R G Y - P O W E R S U P P L Y E1 0 88 1 99 2 36 4 EN E R G Y - S u m m e r E1 0 S 26 5 68 7 23 9 52 0 40 1 01 4 65 0 52 9 37 0 35 2 02 5 64 5 29 6 36 5 EN E R G Y - N o n - 8 u m m e r E1 0 N S 52 6 13 7 54 9 39 9 91 8 03 6 05 7 22 0 80 0 5, 4 9 8 , 21 6 66 7 19 8 36 6 36 7 TR A N S M I S S I O N 36 8 DE M A N D - P O W E R S U P P L Y D1 1 36 9 DE M A N D - T R A N S M I S S I O N D1 3 34 , 58 9 94 1 02 1 77 8 57 1 22 6 83 5 44 7 69 1 65 4 32 8 52 9 26 1 86 1 55 3 37 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 37 1 DE M A N D - D I R E C T DA 3 5 0 9 20 4 37 2 37 3 DI S T R I B U T I O N 37 4 SU B S T A T I O N S - G E N E R A L D2 0 64 9 . 65 9 88 1 69 6 16 8 64 1 22 3 61 8 95 0 34 9 93 5 03 3 59 7 35 3 33 0 37 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 19 4 . 95 5 71 9 37 6 LI N E S - P R I M A R Y D E M A N D D2 0 14 , 91 2 15 3 99 8 60 0 26 0 61 1 34 5 56 9 01 3 98 2 62 6 59 7 27 5 63 6 73 2 37 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 8,4 6 8 . 4 5 7 11 4 50 3 57 3 , 4 1 2 2, 4 8 6 45 6 , 4 7 5 13 7 28 3 17 9 37 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 89 5 . 2 8 4 0 . 17 1 69 2 15 9 59 9 59 2 37 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 2.2 6 2 . 76 8 91 0 22 7 54 5 52 , 4 3 7 45 7 34 1 15 7 24 2 37 0 55 1 83 7 38 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 1. 2 8 5 , 00 2 07 9 55 4 00 9 37 7 26 5 32 4 97 0 38 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 82 8 . 16 8 20 6 90 5 55 4 07 0 38 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 76 3 . 06 6 05 0 76 0 17 5 98 6 03 5 29 4 15 0 09 6 2, 4 5 5 82 8 38 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 97 6 . 4 5 4 18 3 08 3 33 7 14 6 26 8 39 2 16 6 , 4 9 9 38 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 04 6 , 82 5 95 8 07 7 06 9 98 3 83 1 46 9 46 4 38 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 73 1 39 6 50 5 74 7 12 1 36 0 61 1 38 6 SE R V I C E S CW 3 6 9 98 3 . 4 9 1 2,4 3 5 18 6 21 4 74 8 48 8 19 3 25 1 36 2 12 5 12 0 38 7 ME T E R S CW 3 7 0 10 2 . 4 6 2 60 8 29 3 35 4 50 6 38 1 63 9 19 3 77 8 39 6 87 6 38 8 ST R E E T L I G H T S DA 3 7 3 23 3 5 6 3 78 6 10 0 38 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 14 5 . 83 8 15 5 14 5 52 0 39 0 39 1 CU S T O M E R A C C O U N T I N G 39 2 ME T E R R E A D I N G CV \ I 9 0 2 39 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 39 4 UN C O L L E C T I B L E S CV \ I 9 0 4 39 5 MI S C C1 0 39 6 39 7 CO N S U M E R I N F O R M A T I O N 39 8 CU S T O M E R A S S I S T C1 0 39 9 SA L E S E X P E N S E C1 0 40 0 AD V E R T I S I N G C1 0 40 1 MI S C C1 0 40 2 40 3 MI S C E L L A N E O U S 40 4 DE M A N D D9 9 U 40 5 EN E R G Y E9 9 U 40 6 CU S T O M E R C1 0 40 7 RE V E N U E R0 2 40 8 OT H E R R0 1 40 9 SU B S T A T I O N C I A C CI A C 41 0 41 1 TO T A L S PA G E 2 1 19 1 14 8 , 70 1 39 6 23 7 4, 4 7 8 61 7 22 4 36 3 92 6 46 2 22 5 76 9 97 5 22 5 27 , 4 5 2 37 7 "U - i != ' m IU ' - X (Q - i " U : : T CD I U ( ) 5 ' cm " " VJ 3 ' Q, ~ ~ ! = ' -I ' - " U -I' - OJ ( ) C O V J 35 2 ID A H O P O W E R C O M P A N Y PA G E 2 1 35 3 CL A S S C O S T O F S E R V I C E S T U D Y 35 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 35 5 TA B L E 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 AL L O C A T I O N T O C L A S S E S 35 6 (I ) (J ) (K ) (L ) (M ) (N ) 35 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 35 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E i I N L JR S I M P L O T MI C R O N 35 9 (4 0 ) (4 1 ) (4 2 ) 36 0 DE M A N D - P O W E R S U P P L Y D1 0 19 5 02 0 36 1 DE M A N D - S u m m e r D1 0 S 65 9 22 0 16 8 , 78 0 14 3 46 3 62 4 , 4 8 6 36 2 DE M A N D - N o n - Su m m e r D1 0 N S 09 8 65 9 8, 4 3 9 31 6 , 46 3 24 8 95 1 93 2 51 0 36 3 EN E R G Y - P O W E R S U P P L Y E1 0 88 1 99 2 36 4 EN E R G Y - S u m m e r E1 0 S 66 3 22 , 4 0 4 91 9 19 7 , 4 0 9 18 2 00 5 74 4 22 5 36 5 EN E R G Y - N o n - Su m m e r E1 0 N S 69 9 30 8 64 4 55 5 02 3 49 0 82 2 76 0 , 4 2 4 36 6 36 7 TR A N S M I S S I O N 36 8 DE M A N D - P O W E R S U P P L Y D1 1 36 9 DE M A N D - T R A N S M I S S I O N D1 3 58 9 94 1 30 , 4 2 5 11 , 67 4 21 0 40 8 87 7 32 7 70 9 28 6 80 1 37 0 DE M A N D - S U B T R A N S M I S S I O N 01 5 37 1 DE M A N D - D I R E C T DA 3 5 0 9 20 4 13 3 37 2 37 3 DI S T R I B U T I O N 37 4 SU B S T A T I O N S - G E N E R A L D2 0 64 9 65 9 79 5 51 0 18 7 37 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 19 4 95 5 62 5 17 8 61 1 37 6 LIN E S - P R I M A R Y D E M A N D D2 0 91 2 15 3 31 9 05 9 38 0 37 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 46 8 , 4 5 7 32 9 52 3 2, 4 1 3 37 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 89 5 28 4 84 2 37 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 26 2 76 8 23 5 10 6 51 3 38 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 28 5 00 2 75 4 38 3 36 6 38 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 82 8 16 8 19 3 38 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 76 3 06 6 39 6 18 , 27 3 28 3 38 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 97 6 45 4 18 , 4 2 1 48 4 1,4 1 9 38 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 04 6 82 5 95 9 83 3 1, 1 0 3 38 5 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 73 1 39 6 63 1 53 4 51 1 38 6 SE R V I C E S CW 3 6 9 98 3 49 1 33 6 38 7 ME T E R S CW 3 7 0 10 2 46 2 19 1 63 4 85 2 64 0 38 8 ST R E E T L I G H T S DA 3 7 3 23 3 56 3 23 2 67 7 38 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 14 5 83 8 13 1 39 0 39 1 CU S T O M E R A C C O U N T I N G 39 2 ME T E R R E A D I N G CV V 9 0 2 39 3 CU S T O M E R A C C O U N T S CV V 9 0 3 39 4 UN C O L L E C T I B L E S CV V 9 0 4 39 5 MI S C C1 0 39 6 39 7 CO N S U M E R I N F O R M A T I O N 39 8 CU S T O M E R A S S I S T C1 0 39 9 SA L E S E X P E N S E C1 0 40 0 AD V E R T I S I N G C1 0 40 1 MI S C C1 0 40 2 40 3 MI S C E L L A N E O U S 40 4 DE M A N D D9 9 U 40 5 EN E R G Y E9 9 U 40 6 CU S T O M E R C1 0 40 7 RE V E N U E R0 2 40 8 OT H E R R0 1 40 9 SU B S T A T I O N C I A C CI A C 41 0 41 1 TO T A L S PA G E 2 1 19 1 14 8 70 1 24 6 , 4 2 4 41 5 , 4 8 6 79 6 64 7 18 6 57 2 06 3 53 0 69 6 (')II) /J )(1 ) "'C - I 11 ) ' - x (Q -I " ' C : : : : ' - (1 ) I I ) ( ' ) a = cm ; : : ; : -" " 3 ' z O' 0 -- . J . -" , , " ' C -" " (j) ( ' ) CO ( , , ) 41 2 ID A H O P O W E R C O M P A N Y PA G E 2 J 41 3 CL A S S C O S T O F S E R V I C E S T U D Y 41 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 41 5 TA B L E 7 - AC Q U I S I T I O N AD J U S T M E N T - AL L O C A T I O N T O C L A S S E S 41 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 41 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 41 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 41 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 8 ) 42 0 DE M A N D - P O W E R S U P P L Y D1 0 42 1 DE M A N D - S u m m e r D1 0 S 42 2 DE M A N D - N o n - Su m m e r D1 0 N S 42 3 EN E R G Y - P O W E R S U P P L Y E1 0 42 4 EN E R G Y - S u m m e r E1 0 S 42 5 EN E R G Y - N o n - Su m m e r E1 0 N S 42 6 42 7 TR A N S M I S S I O N 42 8 DE M A N D - P O W E R S U P P L Y D1 1 42 9 DE M A N D - T R A N S M I S S I O N D1 3 43 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 43 1 DE M A N D - D I R E C T DA 3 5 0 9 43 2 43 3 DI S T R I B U T I O N 43 4 SU B S T A T I O N S - G E N E R A L D2 0 (1 6 . 59 7 ) 67 6 ) (2 9 0 ) (3 8 5 ) 35 4 ) (8 ) 77 8 ) 04 8 ) 43 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 69 4 ) (6 ) 43 6 LIN E S - P R I M A R Y D E M A N D D2 0 (2 3 , 87 0 ) 60 2 ) (4 1 7 ) (5 5 3 ) 82 4 ) (1 2 ) 55 7 ) 82 1 ) 43 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 (1 3 , 55 5 ) (1 1 38 8 ) (9 1 8 ) (4 ) (7 3 1 ) (3 ) (4 5 3 ) 43 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 (1 . 4 3 3 ) (2 7 5 ) (4 7 ) (9 6 0 ) 43 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 (3 , 62 2 ) 45 7 ) (6 3 ) (8 4 ) (7 3 2 ) (2 ) (3 8 8 ) (8 8 3 ) 44 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 05 7 ) 72 8 ) (1 3 9 ) (1 ) (1 1 1 ) (1 ) (6 9 ) 44 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 32 6 ) (3 3 1 ) (8 8 7 ) 44 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 (1 4 . 02 7 ) (6 , 4 8 4 ) (2 8 2 ) 25 8 ) (8 ) (8 ) 93 1 ) 44 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 (7 , 96 6 ) 69 6 ) (5 4 0 ) (4 3 0 ) (0 ) (2 6 7 ) 44 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 (4 . 88 0 ) 13 4 ) (1 3 6 ) 57 5 ) (4 ) (4 ) 44 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (2 . 7 7 1 ) (2 , 4 1 0 ) (1 9 4 ) (1 5 5 ) (0 ) 44 6 SE R V I C E S CW 3 6 9 (4 , 77 6 ) 89 8 ) (3 4 4 ) (7 ) (3 0 9 ) (1 7 ) (2 0 0 ) 44 7 ME T E R S CW 3 7 0 (4 , 96 6 ) 57 4 ) (5 6 7 ) (7 1 ) 02 3 ) (0 ) (8 6 ) (6 3 5 ) 44 8 ST R E E T L I G H T S DA 3 7 3 (3 7 4 ) (1 ) (0 ) 44 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 3 3 ) (0 ) (2 3 3 ) (0 ) 45 0 45 1 CU S T O M E R A C C O U N T I N G 45 2 ME T E R R E A D I N G CV V 9 0 2 45 3 CU S T O M E R A C C O U N T S CV V 9 0 3 45 4 UN C O L L E C T I B L E S CV V 9 0 4 45 5 MI S C C1 0 45 6 45 7 CO N S U M E R I N F O R M A T I O N 45 8 CU S T O M E R A S S I S T C1 0 45 9 SA L E S E X P E N S E C1 0 46 0 AD V E R T I S I N G C1 0 46 1 MI S C C1 0 46 2 46 3 MI S C E L L A N E O U S 46 4 DE M A N D D9 9 U 46 5 EN E R G Y E9 9 U 46 6 CU S T O M E R C1 0 46 7 RE V E N U E R0 2 46 8 OT H E R R0 1 46 9 SU B S T A T I O N C I A C CI A C 47 0 47 1 TO T A L S PA G E 2 J (1 0 4 14 6 ) (5 6 04 8 ) 89 1 ) 71 2 ) (1 6 50 2 ) (3 1 4 ) 69 4 ) (1 6 30 7 ) II ) (I I "U - I 9 m 11 ) ' - x (Q - I " U : : r CD I I ) ( ) 5 ' 2" m ~ 01 3 ' z 8. ~ ~ o -" , - "U -" ' - OJ ( ) 0 : ) ( - " 41 2 ID A H O P O W E R C O M P A N Y PA G E 2 J 41 3 CL A S S C O S T O F S E R V I C E S T U D Y 41 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 41 5 TA B L E 7 - AC Q U I S I T I O N AD J U S T M E N T - AL L O C A T I O N T O C L A S S E S 41 6 (I ) (J ) (K ) (L ) (M ) (N ) 41 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 41 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 41 9 (4 0 ) (4 1 ) (4 2 ) 42 0 DE M A N D - P O W E R S U P P L Y D1 0 42 1 DE M A N D - S u m m e r D1 0 S 42 2 DE M A N D - N o n - S u m m e r D1 O N S 42 3 EN E R G Y - P O W E R S U P P L Y E1 0 42 4 EN E R G Y - S u m m e r E1 0 S 42 5 EN E R G Y - N o n - Su m m e r E1 0 N S 42 6 42 7 TR A N S M I S S I O N 42 8 DE M A N D - P O W E R S U P P L Y D1 1 42 9 DE M A N D - T R A N S M I S S I O N D1 3 43 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 43 1 DE M A N D - D I R E C T DA 3 5 0 9 43 2 43 3 DI S T R I B U T I O N 43 4 SU B S T A T I O N S - G E N E R A L D2 0 (1 6 59 7 ) (2 4 ) (3 0 ) (4 ) 43 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 69 4 ) (1 3 6 ) 55 2 ) 43 6 LIN E S - P R I M A R Y D E M A N D D2 0 (2 3 87 0 ) (3 4 ) (4 3 ) (5 ) 43 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 (1 3 55 5 ) (5 0 ) (4 ) (4 ) 43 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 (1 , 4 3 3 ) (1 5 2 ) 43 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 62 2 ) (5 ) (7 ) (1 ) 44 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 (2 , 05 7 ) (8 ) (1 ) (1 ) 44 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 32 6 ) (1 0 8 ) 44 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 (1 4 02 7 ) (2 3 ) (2 9 ) (4 ) 44 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 96 6 ) (2 9 ) (2 ) (2 ) 44 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 88 0 ) (1 1 ) (1 4 ) (2 ) 44 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (2 , 77 1 ) (1 1 ) (1 ) (1 ) 44 6 SE R V I C E S CW 3 6 9 77 6 ) (1 ) 44 7 ME T E R S CW 3 7 0 96 6 ) (0 ) (0 ) (0 ) (1 ) (1 ) (6 ) 44 8 ST R E E T L I G H T S DA 3 7 3 (3 7 4 ) (3 7 2 ) 44 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 3 3 ) (0 ) 45 0 45 1 CU S T O M E R A C C O U N T I N G 45 2 ME T E R R E A D I N G CV V 9 0 2 45 3 CU S T O M E R A C C O U N T S CV V 9 0 3 45 4 UN C O L L E C T I B L E S CV V 9 0 4 45 5 MI S C C1 0 45 6 45 7 CO N S U M E R I N F O R M A T I O N 45 8 CU S T O M E R A S S I S T C1 0 45 9 SA L E S E X P E N S E C1 0 46 0 AD V E R T I S I N G C1 0 46 1 MI S C C1 0 46 2 46 3 MI S C E L L A N E O U S 46 4 DE M A N D D9 9 U 46 5 EN E R G Y E9 9 U 46 6 CU S T O M E R C1 0 46 7 RE V E N U E R0 2 46 8 OT H E R R0 1 46 9 SU B S T A T I O N C I A C CI A C 47 0 47 1 TO T A L S PA G E 2 J (1 0 4 14 6 ) (1 9 5 ) (5 0 4 ) (2 3 ) (1 ) (3 9 7 ) 55 7 ) II I "U - I ~ m 1\ 1 . - CO - I " U : : J CD I \ I ( ) a : .. . 2" ' ; ' ; : : ; : m3 ' Z 8. ~ ~ ~ -,, " - "U -" " - m( ) c o U J 47 2 ID A H O P O W E R C O M P A N Y PA G E 2 K 47 3 CL A S S C O S T O F S E R V I C E S T U D Y 47 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 47 5 TA B L E 8 - WO R K l N G C A P I T A L AL L O C A T I O N T O C L A S S E S 47 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 47 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 47 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 47 9 (1 ) (7 ) (9 - (9 - 5 ) (1 5 ) (1 9 - (2 4 - 5 ) 48 0 DE M A N D - P O W E R S U P P L Y D1 0 66 0 1 4 6 48 1 DE M A N D - S u m m e r D1 0 S 06 4 29 1 94 9 26 9 63 1 38 2 35 2 98 8 66 4 , 68 3 48 2 DE M A N D - N o n - Su m m e r D1 0 N S 59 6 , 4 3 7 60 9 24 0 84 6 50 5 66 6 51 4 16 3 32 4 34 9 48 3 EN E R G Y - P O W E R S U P P L Y E1 0 90 1 76 0 48 4 EN E R G Y - S u m m e r E1 0 S 26 6 57 4 10 3 , 09 9 17 2 , 6 1 3 57 1 34 2 74 2 01 2 , 4 1 1 99 9 , 53 2 48 5 EN E R G Y - N o n - Su m m e r E1 0 N S 82 2 , 22 1 23 6 48 4 39 5 16 2 46 8 16 8 80 1 36 6 66 5 71 7 63 2 48 6 48 7 TR A N S M I S S I O N 48 8 DE M A N D - P O W E R S U P P L Y D1 1 48 9 DE M A N D - T R A N S M I S S I O N D1 3 39 2 , 06 0 99 6 53 1 12 2 07 4 17 8 54 0 64 3 , 74 9 71 1 96 7 92 8 03 8 , 94 1 49 0 DE M A N D - SU B T R A N S M I S S I O N D1 5 49 1 DE M A N D - D I R E C T DA 3 5 0 9 49 2 49 3 DI S T R I B U T I O N 49 4 SU B S T A T I O N S - G E N E R A L D2 0 53 7 . 88 6 02 0 89 6 35 3 81 2 51 2 94 7 29 8 27 1 83 9 61 8 93 2 49 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 25 8 . 98 4 95 5 49 6 LI N E S - P R I M A R Y D E M A N D D2 0 65 0 . 00 2 46 8 25 9 78 9 58 4 73 7 72 3 86 7 39 0 96 0 89 0 15 2 49 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 07 2 , 79 8 74 1 39 5 14 0 35 2 60 9 11 1 73 0 52 3 31 3 49 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 21 9 , 13 6 02 4 13 7 14 6 76 0 49 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 55 3 . 85 1 22 2 79 3 67 9 12 , 83 5 11 1 94 2 28 3 32 4 13 5 07 2 50 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 31 4 5 2 6 26 4 23 9 29 7 95 4 51 8 50 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 20 2 . 70 8 64 4 13 5 61 8 50 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 14 4 9 0 9 99 1 , 4 9 2 43 , 07 6 49 8 17 3 26 1 24 7 60 1 10 5 50 3 LIN E T R A N S - S E C O N D C U S T O M E R ce o 21 8 . 07 2 02 3 88 1 52 2 69 3 75 4 50 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 74 5 . 2 5 2 47 9 27 3 82 2 24 0 80 9 60 9 60 3 50 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 42 3 78 9 36 8 55 7 70 5 64 7 50 6 SE R V I C E S CW 3 6 9 73 0 , 26 0 59 6 05 3 52 , 56 3 09 8 30 1 53 6 62 5 50 7 ME T E R S CW 3 7 0 75 9 , 38 0 39 3 65 7 86 , 77 1 86 3 15 6 , 4 5 3 16 3 14 2 50 8 ST R E E T L I G H T S DA 3 7 3 16 8 19 2 50 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 35 , 69 6 61 9 51 0 51 1 CU S T O M E R A C C O U N T I N G 51 2 ME T E R R E A D I N G CV \ I 9 0 2 51 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 51 4 UN C O L L E C T I B L E S CV \ I 9 0 4 51 5 MI S C C1 0 51 6 51 7 CO N S U M E R I N F O R M A T I O N 51 8 CU S T O M E R A S S I S T C1 0 51 9 SA L E S E X P E N S E C1 0 52 0 AD V E R T I S I N G C1 0 52 1 MI S C C1 0 52 2 52 3 MI S C E L L A N E O U S 52 4 DE M A N D D9 9 U 52 5 EN E R G Y E9 9 U 52 6 CU S T O M E R C1 0 52 7 RE V E N U E R0 2 52 8 OT H E R R0 1 52 9 SU B S T A T I O N C I A C CI A C 53 0 53 1 TO T A L S PA G E 2 K 87 9 , 4 2 7 31 6 55 0 16 7 14 7 16 8 63 1 68 4 51 9 99 7 23 7 79 9 23 8 74 6 (" ) II)(J J "'C - I 11 ) ' - (C - I " ' C : : r CD I I ) ( " ) 5 ' ~ c : m " " -. J 3 ' ~~ ~ 9 -I' - " ' C 6 - I ' - 0) ( " ) O J (.. . ) 47 2 ID A H O P O W E R C O M P A N Y PA G E 2 K 47 3 CL A S S C O S T O F S E R V I C E S T U D Y 47 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 47 5 TA B L E 8 . WO R K I N G C A P I T A L AL L O C A T I O N T O C L A S S E S 47 6 (I ) (J ) (K ) (L ) (M ) (N ) 47 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 47 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 47 9 (4 0 ) (4 1 ) (4 2 ) 48 0 DE M A N D - P O W E R S U P P L Y D1 0 66 0 14 6 48 1 DE M A N D - S u m m e r D1 0 S 99 8 66 6 64 1 64 4 57 0 48 2 DE M A N D - N o n - S u m m e r D1 O N S 33 0 99 8 33 2 95 1 29 5 14 7 18 9 48 3 EN E R G Y - P O W E R S U P P L Y E1 0 90 1 76 0 48 4 EN E R G Y - S u m m e r E1 0 S 60 3 64 4 54 8 97 3 34 3 32 0 34 6 48 5 EN E R G Y - N o n - Su m m e r E1 0 N S 81 0 23 , 80 7 30 3 23 8 90 5 21 1 27 1 75 7 , 7 6 1 48 6 48 7 TR A N S M I S S I O N 48 8 DE M A N D . P O W E R S U P P L Y D1 1 48 9 DE M A N D - T R A N S M I S S I O N D1 3 39 2 06 0 50 2 2, 4 9 5 18 2 37 9 03 3 27 4 99 6 49 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 49 1 DE M A N D - D I R E C T DA 3 5 0 9 49 2 49 3 DI S T R I B U T I O N 49 4 SU B S T A T I O N S - G E N E R A L D2 0 53 7 88 6 62 8 60 5 57 5 49 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 25 8 98 4 20 , 75 7 23 7 27 2 49 6 LIN E S - P R I M A R Y D E M A N D D2 0 65 0 00 2 21 8 62 3 82 7 49 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 07 2 79 8 66 8 61 8 59 1 49 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 21 9 13 6 21 4 49 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 55 3 85 1 79 2 00 5 12 6 50 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 31 4 52 6 16 4 50 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 20 2 70 8 44 7 50 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 14 4 90 9 52 4 4, 4 7 3 55 9 50 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 21 8 07 2 50 9 36 3 34 7 50 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 74 6 25 2 70 3 16 2 27 0 50 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 42 3 78 9 62 3 13 1 12 5 50 6 SE R V I C E S CW 3 6 9 73 0 26 0 50 7 ME T E R S CW 3 7 0 75 9 , 38 0 15 5 20 9 89 1 50 8 ST R E E T L I G H T S DA 3 7 3 16 8 95 2 50 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 69 6 51 0 51 1 CU S T O M E R A C C O U N T I N G 51 2 ME T E R R E A D I N G CV V 9 0 2 51 3 CU S T O M E R A C C O U N T S CV V 9 0 3 51 4 UN C O L L E C T I B L E S CV V 9 0 4 51 5 MI S C C1 0 51 6 51 7 CO N S U M E R I N F O R M A T I O N 51 8 CU S T O M E R A S S I S T C1 0 51 9 SA L E S E X P E N S E C1 0 52 0 AD V E R T I S I N G C1 0 52 1 MI S C C1 0 52 2 52 3 MI S C E L L A N E O U S 52 4 DE M A N D D9 9 U 52 5 EN E R G Y E9 9 U 52 6 CU S T O M E R C1 0 52 7 RE V E N U E R0 2 52 8 OT H E R R0 1 52 9 SU B S T A T I O N C I A C CI A C 53 0 53 1 TO T A L S PA G E 2 K 87 9 , 4 2 7 08 2 11 4 98 3 58 7 48 8 00 5 48 2 35 5 83 7 , 02 5 (') "U - I Q) ' - x (Q -I " U : : : r CD Q ) ( ' ) a : ;: : m ; : : ; : en 3 ' Q, : " " ~ ~ -" , - " U 6 -" ' - Q) ( ' ) e n ' " 53 2 ID A H O P O W E R C O M P A N Y PA G E 2 L 53 3 CL A S S C O S T O F S E R V I C E S T U D Y 53 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 53 5 TA B L E 9 - DE F E R R E D P R O G R A M S AL L O C A T I O N T O C L A S S E S 53 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 53 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 53 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 53 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 5 ) 54 0 DE M A N D - P O W E R S U P P L Y D1 0 36 ' . 78 2 54 1 DE M A N D - S u m m e r D1 0 S 53 7 21 3 22 2 94 5 31 8 69 7 17 8 17 4 33 5 50 6 54 2 DE M A N D - N o n - Su m m e r D1 O N S 80 5 81 9 58 4 48 , 07 3 42 7 28 2 33 6 25 9 53 0 16 3 71 9 54 3 EN E R G Y - P O W E R S U P P L Y E1 0 76 1 62 4 54 4 EN E R G Y - S u m m e r E1 0 S 59 6 , 26 0 12 2 45 , 4 0 9 41 3 36 8 72 1 26 6 33 2 52 6 01 0 54 5 EN E R G Y - N o n - Su m m e r E1 0 N S 53 1 63 3 62 , 21 1 10 3 95 4 91 2 , 36 0 78 9 62 2 59 1 18 8 78 5 54 6 54 7 TR A N S M I S S I O N 54 8 DE M A N D - P O W E R S U P P L Y D1 1 54 9 DE M A N D - T R A N S M I S S I O N D1 3 25 7 . 66 3 10 4 44 9 25 5 22 3 29 6 73 9 36 , 21 4 55 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 55 1 DE M A N D - D I R E C T DA 3 5 0 9 55 2 55 3 DI S T R I B U T I O N 55 4 SU B S T A T I O N S - G E N E R A L D2 0 55 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 55 6 LIN E S - P R I M A R Y D E M A N D D2 0 55 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 55 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 55 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 56 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 56 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 56 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 56 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 56 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 56 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 56 6 SE R V I C E S CW 3 6 9 56 7 ME T E R S CW 3 7 0 56 8 ST R E E T L I G H T S DA 3 7 3 56 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 57 0 57 1 CU S T O M E R A C C O U N T I N G 57 2 ME T E R R E A D I N G CW 9 0 2 57 3 CU S T O M E R A C C O U N T S CW 9 0 3 57 4 UN C O L L E C T I B L E S CW 9 0 4 57 5 MI S C C1 0 57 6 57 7 CO N S U M E R I N F O R M A T I O N 57 8 CU S T O M E R A S S I S T C1 0 57 9 SA L E S E X P E N S E C1 0 58 0 AD V E R T I S I N G C1 0 58 1 MI S C C1 0 58 2 58 3 MI S C E L L A N E O U S 58 4 DE M A N D D9 9 U 58 5 EN E R G Y E9 9 U 58 6 CU S T O M E R C1 0 58 7 RE V E N U E R0 2 58 8 OT H E R R0 1 58 9 SU B S T A T I O N C I A C CI A C 59 0 59 1 TO T A L S PA G E 2 L 38 1 07 0 57 5 37 4 14 9 39 4 23 6 60 5 12 9 00 2 87 1 36 0 36 5 25 0 23 4 (" ) II ) IJ J (J ) -o - l 11 ) ' - (Q - I - 0 : : T (J ) I I ) ( " ) 5 ' 2" m ; : : ; : !D 3 ' 8. - - ~ ~ -" ' - -0 6 -" ' - (J ) ( " ) ( X ) ( . . ) 53 2 ID A H O P O W E R C O M P A N Y PA G E 2 L 53 3 CL A S S C O S T O F S E R V I C E S T U D Y 53 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 53 5 TA B L E 9 - DE F E R R E D P R O G R A M S AL L O C A T I O N T O C L A S S E S 53 6 (I ) (J ) (K ) (L ) (M ) (N ) 53 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 53 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L OO E l I N L JR S I M P L O T MI C R O N 53 9 (4 0 ) (4 1 ) (4 2 ) 54 0 DE M A N D - P O W E R S U P P L Y D1 0 36 1 78 2 54 1 DE M A N D - S u m m e r D1 0 S 00 9 33 6 13 , 44 7 11 , 4 3 0 75 4 54 2 DE M A N D - N o n - Su m m e r D1 0 N S 68 1 00 9 67 2 21 3 83 5 29 5 54 3 EN E R G Y - P O W E R S U P P L Y E1 0 76 1 62 4 54 4 EN E R G Y - S u m m e r E1 0 S 00 0 53 7 67 0 35 4 60 9 27 2 54 5 EN E R G Y - N o n - Su m m e r E1 0 N S 94 8 26 3 65 8 84 8 55 , 57 8 19 9 34 2 54 6 54 7 TR A N S M I S S I O N 54 8 DE M A N D - P O W E R S U P P L Y D1 1 54 9 DE M A N D - T R A N S M I S S I O N D1 3 25 7 66 3 22 7 04 6 44 1 58 5 55 0 DE M A N D - S U B T R A N S M I S S I O N 01 5 55 1 DE M A N D - D I R E C T DA 3 5 0 9 55 2 55 3 DI S T R I B U T I O N 55 4 SU B S T A T I O N S - G E N E R A L D2 0 55 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 55 6 LI N E S - P R I M A R Y D E M A N D D2 0 55 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 55 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 55 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 56 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 56 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 56 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 56 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 56 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 56 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 56 6 SE R V I C E S CW 3 6 9 56 7 ME T E R S CW 3 7 0 56 8 ST R E E T L I G H T S DA 3 7 3 56 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 57 0 57 1 CU S T O M E R A C C O U N T I N G 57 2 ME T E R R E A D I N G CV V 9 0 2 57 3 CU S T O M E R A C C O U N T S CV V 9 0 3 57 4 UN C O L L E C T I B L E S CV V 9 0 4 57 5 MI S C C1 0 57 6 57 7 CO N S U M E R I N F O R M A T I O N 57 8 CU S T O M E R A S S I S T C1 0 57 9 SA L E S E X P E N S E C1 0 58 0 AD V E R T I S I N G C1 0 58 1 MI S C C1 0 58 2 58 3 MI S C E L L A N E O U S 58 4 DE M A N D D9 9 U 58 5 EN E R G Y E9 9 U 58 6 CU S T O M E R C1 0 58 7 RE V E N U E R0 2 58 8 OT H E R R0 1 58 9 SU B S T A T I O N C I A C CI A C 59 0 59 1 TO T A L S PA G E 2 L 38 1 07 0 86 4 89 5 3, 4 1 3 12 6 90 8 10 9 89 4 41 7 24 9 !I I (I ) "U - f !I I ' - X (Q - f " U : : : r (I ) ! I I C J a = rv c r . , " " C) 3 ' Q, - - ~ ~ -" , " " U -" ' " 0) C J ( ) ) V J 59 2 ID A H O P O W E R C O M P A N Y PA G E 2 M 59 3 CL A S S C O S T O F S E R V I C E S T U D Y 59 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 59 5 TA B L E 10 - SU B S I D I A R Y R A T E B A S E AL L O C A T I O N T O C L A S S E S 59 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 59 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 59 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 59 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 60 0 DE M A N D - P O W E R S U P P L Y D1 0 60 1 DE M A N D - S u m m e r D1 0 S 60 2 DE M A N D - N o n - 8 u m m e r D1 0 N S 60 3 EN E R G Y - P O W E R S U P P L Y E1 0 64 . 38 4 65 4 60 4 EN E R G Y - S u m m e r E1 0 S 66 3 05 3 30 3 08 2 50 7 , 4 3 2 61 9 27 8 06 1 97 6 18 7 87 8 02 8 60 5 EN E R G Y - N o n - 8 u m m e r E1 0 N S 11 5 , 59 7 69 5 19 4 16 1 65 8 19 5 38 2 99 3 95 7 , 29 0 10 9 62 6 60 6 60 7 TR A N S M I S S I O N 60 8 DE M A N D - P O W E R S U P P L Y D1 1 60 9 DE M A N D - T R A N S M I S S I O N D1 3 61 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 61 1 DE M A N D - D I R E C T DA 3 5 0 9 61 2 61 3 DI S T R I B U T I O N 61 4 SU B S T A T I O N S - G E N E R A L D2 0 61 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 61 6 LIN E S - P R I M A R Y D E M A N D D2 0 61 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 61 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 61 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 62 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 62 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 62 2 LIN E T R A N S - S E C O N D D E M A N D 06 0 62 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 62 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 62 5 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 62 6 SE R V I C E S CW 3 6 9 62 7 ME T E R S CW 3 7 0 62 8 ST R E E T L I G H T S DA 3 7 3 62 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 63 0 63 1 CU S T O M E R A C C O U N T I N G 63 2 ME T E R R E A D I N G CV V 9 0 2 63 3 CU S T O M E R A C C O U N T S CV V 9 0 3 63 4 UN C O L L E C T I B L E S CV V 9 0 4 63 5 MI S C C1 0 63 6 63 7 CO N S U M E R I N F O R M A T I O N 63 8 CU S T O M E R A S S I S T C1 0 63 9 SA L E S E X P E N S E C1 0 64 0 AD V E R T I S I N G C1 0 64 1 MI S C C1 0 64 2 64 3 MI S C E L L A N E O U S 64 4 DE M A N D D9 9 U 64 5 EN E R G Y E9 9 U 64 6 CU S T O M E R C1 0 64 7 RE V E N U E R0 2 64 8 OT H E R R0 1 64 9 SU B S T A T I O N C I A C CI A C 65 0 65 1 TO T A L S PA G E 2 M 38 4 65 4 77 8 65 0 99 8 27 6 66 9 08 9 81 4 65 9 05 4 93 3 , 4 7 7 98 7 65 4 II )(fJ "U - I 11 ) ' - X (C - I " U : r CD I I ) O a : N 2 " m ; : : ; : 3 ' z Q. - - ~ ~ .j: o . " U 6 . j : o . 0) 0 0 ) ( . . ) 59 2 ID A H O P O W E R C O M P A N Y PA G E 2 M 59 3 CL A S S C O S T O F S E R V I C E S T U D Y 59 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 59 5 ... TA B L E 10 - SU B S I D I A R Y R A T E BA S E ' " AL L O C A T I O N T O C L A S S E S 59 6 (I) (J ) (K ) (L ) (M ) (N ) 59 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 59 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 59 9 (4 0 ) (4 1 ) (4 2 ) 60 0 DE M A N D - P O W E R S U P P L Y 01 0 60 1 DE M A N D - S u m m e r D1 0 S 60 2 DE M A N D - N o n - Su m m e r D1 O N S 60 3 EN E R G Y - P O W E R S U P P L Y E1 0 64 , 38 4 65 4 60 4 EN E R G Y - S u m m e r E1 0 S 35 1 35 0 7,4 9 0 24 9 79 6 23 0 30 5 94 1 72 1 60 5 EN E R G Y - N o n - S u m m e r E1 0 N S 55 , 29 5 98 6 53 0 70 2 31 0 62 1 07 3 22 7 59 1 60 6 60 7 TR A N S M I S S I O N 60 8 DE M A N D - P O W E R S U P P L Y D1 1 60 9 DE M A N D - T R A N S M I S S I O N D1 3 61 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 61 1 DE M A N D - D I R E C T DA 3 5 0 9 61 2 61 3 DI S T R I B U T I O N 61 4 SU B S T A T I O N S - G E N E R A L D2 0 61 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 61 6 LI N E S - P R I M A R Y D E M A N D D2 0 61 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 61 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 61 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 62 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 62 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 62 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 62 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 62 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 62 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 62 6 SE R V I C E S CV V 3 6 9 62 7 ME T E R S CV V 3 7 0 62 8 ST R E E T L I G H T S DA 3 7 3 62 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 63 0 63 1 CU S T O M E R A C C O U N T I N G 63 2 ME T E R R E A D I N G CV \ I 9 0 2 63 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 63 4 UN C O L L E C T I B L E S CV \ I 9 0 4 63 5 MI S C C1 0 63 6 63 7 CO N S U M E R I N F O R M A T I O N 63 8 CU S T O M E R A S S I S T C1 0 63 9 SA L E S E X P E N S E C1 0 64 0 AD V E R T I S I N G C1 0 64 1 MI S C C1 0 64 2 64 3 MI S C E L L A N E O U S 64 4 DE M A N D D9 9 U 64 5 EN E R G Y E9 9 U 64 6 CU S T O M E R C1 0 64 7 RE V E N U E R0 2 64 8 OT H E R R0 1 64 9 SU B S T A T I O N C I A C CI A C 65 0 65 1 TO T A L S PA G E 2 M 38 4 65 4 64 6 33 5 02 0 95 2 10 6 85 1 37 7 16 9 31 2 II I "' C - i ( ; ) OJ ' - (Q - i " ' C : : T ro O J ( ) 5 ' I\ ) c m ; : : ; : 1\ ) 3 ' z 8. - - ~ ( ; ) -" ' - " ' C 6 - " ' - m( ) c o w 65 2 ID A H O P O W E R C O M P A N Y PA G E 2 N 65 3 CL A S S C O S T O F S E R V I C E S T U D Y 65 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 65 5 ... TA B L E 11 - PL A N T H E L D F O R F u r U E U S E ' " AL L O C A T I O N T O C L A S S E S 65 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 65 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 65 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 65 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 66 0 DE M A N D - P O W E R S U P P L Y D1 0 66 1 DE M A N D - S u m m e r D1 0 S 66 2 DE M A N D - N o n - Su m m e r D1 0 N S 66 3 EN E R G Y - P O W E R S U P P L Y E1 0 66 4 EN E R G Y - S u m m e r E1 0 S 66 5 EN E R G Y - N o n - S u m m e r E1 0 N S 66 6 66 7 TR A N S M I S S I O N 66 8 DE M A N D - P O W E R S U P P L Y D1 1 66 9 DE M A N D - T R A N S M I S S I O N D1 3 21 8 . 99 4 88 , 77 4 61 7 28 9 69 7 67 5 77 9 67 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 67 1 DE M A N D - D I R E C T DA 3 5 0 9 67 2 67 3 DI S T R I B U T I O N 67 4 SU B S T A T I O N S - G E N E R A L D2 0 57 0 . 2 2 4 22 9 38 0 96 5 21 4 11 5 25 1 29 2 07 8 13 9 06 4 67 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 67 6 LI N E S - P R I M A R Y D E M A N D D2 0 67 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 67 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 67 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 68 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 68 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 68 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 68 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 68 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 68 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 68 6 SE R V I C E S CW 3 6 9 68 7 ME T E R S CW 3 7 0 68 8 ST R E E T L I G H T S DA 3 7 3 68 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 69 0 69 1 CU S T O M E R A C C O U N T I N G 69 2 ME T E R R E A D I N G CV V 9 0 2 69 3 CU S T O M E R A C C O U N T S CV V 9 0 3 69 4 UN C O L L E C T I B L E S CV V 9 0 4 69 5 MI S C C1 0 69 6 69 7 CO N S U M E R I N F O R M A T I O N 69 8 CU S T O M E R A S S I S T C1 0 69 9 SA L E S E X P E N S E C1 0 70 0 AD V E R T I S I N G C1 0 70 1 MI S C C1 0 70 2 70 3 MI S C E L L A N E O U S 70 4 DE M A N D D9 9 U 70 5 EN E R G Y E9 9 U 70 6 CU S T O M E R C1 0 70 7 RE V E N U E R0 2 70 8 OT H E R R0 1 70 9 SU B S T A T I O N C I A C CI A C 71 0 71 1 TO T A L S PA G E 2 N 78 9 22 4 31 8 15 4 58 2 50 4 16 3 94 8 31 3 75 3 16 9 84 4 (')(\) "'C - I Q) ' - x (Q - I " ' C : : r (\ ) Q ) ( ' ) 6 ' ", 2 " " , " " (. . ) 3 ' z 8. ~ ~ 9 -I' - " ' C -I' - m ( ' ) ( ) ) ( . . ) ID A H O P O W E R C O M P A N Y PA G E 2 N CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 TA B L E 11 - PL A N T H E L D F O R FU T U E U S E - AL L O C A T I O N T O C L A S S E S (I ) (J ) (K ) (L ) (M ) (N ) FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N (4 0 ) (4 1 ) (4 2 ) DE M A N D - P O W E R S U P P L Y D1 0 DE M A N D - S u m m e r D1 0 S DE M A N D - N a n - Su m m e r D1 0 N S EN E R G Y - P O W E R S U P P L Y E1 0 EN E R G Y - S u m m e r E1 0 S EN E R G Y - N a n - 8 u m m e r E1 0 N S TR A N S M I S S I O N DE M A N D - P O W E R S U P P L Y D1 1 DE M A N D - T R A N S M I S S I O N D1 3 21 8 99 4 19 3 58 9 07 5 14 7 DE M A N D - S U B T R A N S M I S S I O N D1 5 DE M A N D - D I R E C T DA 3 5 0 9 DI S T R I B U T I O N SU B S T A T I O N S - G E N E R A L D2 0 57 0 22 4 81 5 03 5 12 9 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 LIN E S - P R I M A R Y D E M A N D D2 0 LI N E S - P R I M A R Y C U S T O M E R C2 0 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 LIN E T R A N S - S E C O N D D E M A N D D6 0 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 LIN E S - S E C O N D A R Y D E M A N D D3 0 LIN E S - SE C O N D A R Y C U S T O M E R C3 0 SE R V I C E S CW 3 6 9 ME T E R S CW 3 7 0 ST R E E T L I G H T S DA 3 7 3 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 CU S T O M E R A C C O U N T I N G ME T E R R E A D I N G CV \ I 9 0 2 CU S T O M E R A C C O U N T S CV \ I 9 0 3 UN C O L L E C T I B L E S CV \ I 9 0 4 MI S C C1 0 CO N S U M E R I N F O R M A T I O N CU S T O M E R A S S I S T C1 0 SA L E S E X P E N S E C1 0 AD V E R T I S I N G C1 0 MI S C C1 0 MI S C E L L A N E O U S DE M A N D D9 9 U EN E R G Y E9 9 U CU S T O M E R C1 0 RE V E N U E R0 2 OT H E R R0 1 SU B S T A T I O N C I A C CI A C TO T A L S PA G E 2 N 78 9 22 4 00 8 10 9 19 4 58 9 07 5 15 3 (')(f J "' t J - 1 9 m m' - IQ - I " ' t J : : T CD m ( ' ) c ; : I\ ) c : m ; : : ; : -1 ' - 3 ' g, - - ~ 9 -I ' - " ' t J O - l ' - (J ) ( ' ) c o U ) 71 2 ID A H O P O W E R C O M P A N Y PA G E 4 C 71 3 CL A S S C O S T O F S E R V I C E S T U D Y 71 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 71 5 TA B L E 12 - OT H E R R E V E N U E S AL L O C A T I O N T O C L A S S E S 71 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 71 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 71 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 71 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 8 ) 72 0 DE M A N D - P O W E R S U P P L Y D1 0 27 4 5 9 7 72 1 DE M A N D - S u m m e r D1 0 S 88 1 14 2 69 1 03 2 55 4 27 , 4 0 5 72 2 DE M A N D - N o n - 8 u m m e r D1 0 N S 82 1 2, 4 1 6 92 7 90 1 19 9 37 3 72 3 EN E R G Y - P O W E R S U P P L Y E1 0 15 4 37 7 21 7 72 4 EN E R G Y - S u m m e r E1 0 S 15 , 97 6 22 3 72 6 70 9 21 6 68 6 07 5 79 5 32 8 13 6 10 2 09 3 94 2 72 5 EN E R G Y - N o n - Su m m e r E1 0 N S 03 8 63 3 66 6 89 0 78 5 34 5 44 5 80 4 93 7 68 1 72 4 05 8 32 0 72 6 72 7 TR A N S M I S S I O N 72 8 DE M A N D - P O W E R S U P P L Y D1 1 72 9 DE M A N D - T R A N S M I S S I O N D1 3 32 4 . 15 9 77 9 , 74 9 15 3 98 1 22 5 20 5 07 3 38 3 89 7 22 0 92 0 31 0 , 4 9 4 73 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 73 1 DE M A N D - D I R E C T DA 3 5 0 9 73 2 73 3 DI S T R I B U T I O N 73 4 SU B S T A T I O N S - G E N E R A L D2 0 20 2 67 6 50 7 99 8 17 , 4 2 3 23 3 02 3 73 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 79 7 73 6 LI N E S - P R I M A R Y D E M A N D D2 0 53 7 , 12 4 61 8 32 8 86 3 62 1 31 0 67 7 78 6 16 4 64 5 37 4 86 9 73 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 87 2 . 9 1 7 73 3 35 3 10 7 25 6 05 3 22 0 19 0 73 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 46 7 29 5 57 9 32 , 4 5 9 73 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 83 3 39 , 35 5 71 0 26 7 77 4 10 , 4 7 9 85 9 74 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 55 9 67 6 76 2 99 5 85 8 74 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 80 7 94 6 95 6 74 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 37 8 , 88 1 17 5 13 9 60 9 99 8 22 3 22 0 10 6 18 1 74 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 21 5 . 16 3 18 0 86 0 57 7 60 4 19 9 74 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 20 7 , 13 9 13 3 03 3 78 0 84 2 16 9 16 7 74 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 11 7 , 63 2 10 2 30 2 24 5 56 4 74 6 SE R V I C E S CW - 3 6 9 12 8 , 99 5 10 5 28 8 28 5 19 4 35 5 44 8 41 0 74 7 ME T E R S CW - 3 7 0 25 , 7 9 3 37 1 94 7 36 9 31 4 44 7 30 0 74 8 ST R E E T L I G H T S DA 3 7 3 09 8 74 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 30 5 29 2 75 0 75 1 CU S T O M E R A C C O U N T I N G 75 2 ME T E R R E A D I N G CW 9 0 2 75 3 CU S T O M E R A C C O U N T S CW 9 0 3 75 4 UN C O L L E C T I B L E S CW 9 0 4 75 5 MI S C C1 0 75 6 75 7 CO N S U M E R I N F O R M A T I O N 75 8 CU S T O M E R A S S I S T C1 0 75 9 SA L E S E X P E N S E C1 0 76 0 AD V E R T I S I N G C1 0 76 1 MI S C C1 0 76 2 76 3 MI S C E L L A N E O U S 76 4 DE M A N D D9 9 U 76 5 EN E R G Y E9 9 U 76 6 CU S T O M E R C1 0 76 7 MI S C . R E V E N U E R0 2 93 3 , 62 1 59 3 85 7 19 1 44 0 64 9 15 7 63 0 18 8 60 4 76 B FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 64 6 , 74 5 64 8 43 5 18 5 95 3 96 , 4 6 5 63 5 , 4 9 8 76 9 SU B S T A T I O N C I A C CI A C 77 0 77 1 TO T A L S PA G E 4 C 17 8 39 1 07 8 71 5 19 2 88 5 , 4 0 5 47 9 46 7 30 0 67 2 17 5 , 4 2 7 95 2 51 3 16 0 02 4 (')I\)(J ) "U - I != ' m 1\ ) ' - CO - I " U : : r CD I \ ) ( ' ) 5 ' I'. ) 2 " m r + 01 3 ' z Q, ~ ~ ! = ' -" , , " U 6 - " " OJ ( ' ) ( X ) c. . J 71 2 ID A H O P O W E R C O M P A N Y PA G E 4 C 71 3 CL A S S C O S T O F S E R V I C E S T U D Y 71 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 71 5 ... TA B L E 12 . OT H E R R E V E N U E S ' " AL L O C A T I O N T O C L A S S E S 71 6 (1 ) (J ) (K ) (L ) (M ) (N ) 71 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 71 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 71 9 (4 0 ) (4 1 ) (4 2 ) 72 0 DE M A N D - P O W E R S U P P L Y D1 0 27 4 59 7 72 1 DE M A N D - S u m m e r D1 0 S 09 8 93 4 06 4 72 2 DE M A N D - N o n - Su m m e r D1 0 N S 13 7 05 9 62 0 06 9 72 3 EN E R G Y - P O W E R S U P P L Y E1 0 15 4 37 7 21 7 72 4 EN E R G Y - S u m m e r E1 0 S 59 1 67 , 97 5 95 9 59 8 94 4 55 2 20 9 25 7 99 6 72 5 EN E R G Y - N o n - Su m m e r E1 0 N S 13 2 , 58 3 16 7 80 7 44 , 4 2 9 68 3 95 3 46 9 16 6 34 1 16 8 72 6 72 7 TR A N S M I S S I O N 72 8 DE M A N D - P O W E R S U P P L Y D1 1 72 9 DE M A N D - T R A N S M I S S I O N D1 3 32 4 15 9 20 1 14 7 75 2 11 0 21 8 33 8 34 6 87 4 73 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 73 1 DE M A N D - D I R E C T DA 3 5 0 9 73 2 73 3 DI S T R I B U T I O N 73 4 SU B S T A T I O N S - G E N E R A L D2 0 86 , 20 2 12 3 15 6 73 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 79 7 70 5 05 9 73 6 LI N E S - P R I M A R Y D E M A N D D2 0 53 7 12 4 19 8 78 9 34 8 73 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 87 2 91 7 22 9 26 0 24 9 73 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 46 7 13 4 73 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 83 3 14 0 17 8 74 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 55 9 20 6 74 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 35 , 80 7 90 5 74 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 37 8 88 1 62 2 79 0 74 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 21 5 16 3 79 6 74 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 20 7 13 9 47 3 60 0 74 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 11 7 63 2 45 0 74 6 SE R V I C E S CW 3 6 9 12 8 99 5 74 7 ME T E R S CW 3 7 0 79 3 74 8 ST R E E T L I G H T S DA 3 7 3 09 8 06 0 74 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 30 5 75 0 75 1 CU S T O M E R A C C O U N T I N G 75 2 ME T E R R E A D I N G CV V 9 0 2 75 3 CU S T O M E R A C C O U N T S CV V 9 0 3 75 4 UN C O L L E C T I B L E S CV V 9 0 4 75 5 MI S C C1 0 75 6 75 7 CO N S U M E R I N F O R M A T I O N 75 8 CU S T O M E R A S S I S T C1 0 75 9 SA L E S E X P E N S E C1 0 76 0 AD V E R T I S I N G C1 0 76 1 MI S C C1 0 76 2 76 3 MI S C E L L A N E O U S 76 4 DE M A N D D9 9 U 76 5 EN E R G Y E9 9 U 76 6 CU S T O M E R C1 0 76 7 MI S C . R E V E N U E R0 2 93 3 62 1 18 8 82 3 76 8 FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 64 8 74 5 17 7 57 4 51 8 17 2 76 9 SU B S T A T I O N C I A C CI A C 77 0 77 1 TO T A L S PA G E 4 C 17 8 39 1 07 8 20 3 02 2 43 1 62 0 97 2 39 6 27 8 65 9 22 7 96 4 26 0 (I ) -C - i IU ' - X IC - i - C : : T CD I U ( ) C ' N 2 " m ; : : ; : 0) 3 ' z Q, ~ ~ ~ -" ' - - c 6 -" ' - 0) ( ) ( X I (, ) 77 2 ID A H O P O W E R C O M P A N Y PA G E 3 C 77 3 CL A S S C O S T O F S E R V I C E S T U D Y 77 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 77 5 TA B L E 13 - OP E R A T I O N MA I N T E N A N C E E X P E N S E S AL L O C A T I O N T O C L A S S E S 77 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 77 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 77 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 77 9 (1 ) (7 ) (9 - (9 - 8 ) (1 5 ) (1 9 - (2 4 - 78 0 DE M A N D - P O W E R S U P P L Y D1 0 46 . 88 9 21 5 78 1 DE M A N D - S u m m e r D1 0 S 7, 4 9 2 89 6 36 5 73 6 45 9 51 4 44 5 09 8 2, 4 8 5 12 8 67 9 , 54 4 78 2 DE M A N D - N o n - Su m m e r D1 O N S 23 9 34 5 41 2 62 5 67 0 51 6 95 9 , 61 9 68 9 61 9 84 7 28 3 . 50 5 78 3 EN E R G Y - P O W E R S U P P L Y E1 0 33 8 . 4 7 5 04 4 78 4 EN E R G Y - S u m m e r E1 0 S 02 8 18 0 59 3 32 4 66 7 60 7 28 3 89 6 37 7 64 6 04 3 90 1 , 24 1 78 5 EN E R G Y - N o n - Su m m e r E1 0 N S 97 7 99 8 65 4 68 8 10 6 92 2 59 7 90 0 10 5 10 2 57 5 00 3 09 0 46 4 78 6 78 7 TR A N S M I S S I O N 78 8 DE M A N D - P O W E R S U P P L Y D1 1 78 9 DE M A N D - T R A N S M I S S I O N D1 3 26 , 11 3 . 4 2 9 58 5 , 64 1 43 1 24 3 63 0 71 5 80 6 75 9 51 3 3,4 1 9 33 4 67 0 , 19 5 79 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 79 1 DE M A N D - D I R E C T DA 3 5 0 9 12 9 79 2 79 3 DI S T R I B U T I O N 79 4 SU B S T A T I O N S - G E N E R A L D2 0 90 4 , 02 6 98 4 01 9 17 3 08 7 22 9 51 3 00 1 76 1 06 5 06 0 84 4 2,4 1 5 36 5 79 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 97 8 . 88 4 61 0 79 6 LI N E S - P R I M A R Y D E M A N D D2 0 20 . 2 0 8 66 1 12 9 18 6 35 3 17 5 46 8 30 9 08 4 , 4 9 0 33 5 16 4 59 7 92 8 , 4 2 8 79 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 11 . 4 7 6 . 2 8 9 64 1 , 4 3 6 77 7 07 7 37 0 61 8 60 6 89 5 38 3 75 9 79 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 82 7 . 84 2 15 8 75 8 96 2 55 4 , 4 2 4 79 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 84 5 , 15 9 33 9 97 6 77 0 58 5 17 0 82 0 43 2 52 7 20 6 11 5 80 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 47 9 , 95 7 40 3 22 1 49 9 14 1 25 , 87 1 12 1 04 9 80 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 30 9 , 32 6 28 0 20 6 94 9 80 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 27 3 . 06 5 51 2 98 6 73 2 76 0 19 6 92 3 90 4 91 7 26 8 80 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 85 8 . 74 0 56 2 , 4 1 0 12 5 92 6 10 0 24 6 18 9 80 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 34 3 . 2 2 7 14 7 15 4 28 4 07 8 83 2 73 0 70 1 80 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 89 8 . 58 4 65 1 14 5 13 3 07 8 10 5 93 9 80 6 SE R V I C E S CW 3 6 9 01 4 , 15 2 82 7 77 2 99 8 52 5 69 0 52 2 53 1 80 7 ME T E R S CW 3 7 0 97 6 , 07 5 20 8 30 9 36 8 , 4 5 8 17 1 32 0 46 7 , 4 0 5 20 7 59 4 53 2 , 01 3 80 8 ST R E E T L I G H T S DA 3 7 3 24 6 , 66 2 20 1 53 2 80 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 72 4 . 79 7 79 7 13 8 14 4 84 4 62 7 11 5 30 6 58 5 65 2 53 8 53 1 81 0 81 1 CU S T O M E R A C C O U N T I N G 81 2 ME T E R R E A D I N G CW 9 0 2 62 9 5 7 8 99 7 , 4 2 5 61 5 32 4 58 9 88 5 51 2 85 6 50 6 86 4 39 4 11 6 81 3 CU S T O M E R A C C O U N T S CW 9 0 3 05 8 63 2 25 0 , 66 0 14 8 57 0 91 5 91 4 33 9 04 5 56 7 22 0 81 4 UN C O L L E C T I B L E S CW 9 0 4 92 6 . 4 0 5 46 6 73 7 58 6 67 8 67 8 31 8 72 6 81 5 MI S C C1 0 81 6 81 7 CO N S U M E R I N F O R M A T I O N 81 8 CU S T O M E R A S S I S T C1 0 04 0 , 98 7 75 5 33 3 54 4 , 4 6 4 36 1 43 3 , 4 3 0 02 9 26 8 , 88 3 81 9 SA L E S E X P E N S E C1 0 82 0 AD V E R T I S I N G C1 0 82 1 MI S C C1 0 82 2 82 3 MI S C E L L A N E O U S 82 4 DE M A N D D9 9 U 82 5 EN E R G Y E9 9 U 82 6 CU S T O M E R C1 0 82 7 RE V E N U E R0 2 82 8 OT H E R IN T F U N D 64 9 80 5 19 3 65 1 82 9 SU B S T A T I O N C I A C CI A C 83 0 83 1 TO T A L S PA G E 3 C 52 1 55 1 51 6 22 3 01 3 77 3 17 9 68 0 31 8 11 1 10 7 62 9 73 7 79 0 51 4 60 3 05 9 78 3 79 3 "' O - I 01 ' - x (Q - 1 " ' 0 : : . - CD 0 1 aa ' N 2 " m ; : : ; : -- . j 3 ' Z 0 - 0 :; = C 6 ~ en a ( ) ) (.. ) 77 2 ID A H O P O W E R C O M P A N Y PA G E 3 C 77 3 CL A S S C O S T O F S E R V I C E S T U D Y 77 4 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 77 5 TA B L E 13 - OP E R A T I O N MA I N T E N A N C E E X P E N S E S AL L O C A T I O N T O C L A S S E S 77 6 (I) (J ) (K ) (L ) (M ) (N ) 77 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 77 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 77 9 (4 0 ) (4 1 ) (4 2 ) 78 0 DE M A N D - P O W E R S U P P L Y D1 0 46 , 88 9 21 5 78 1 DE M A N D - S u m m e r D1 0 S 06 7 68 9 18 7 55 7 15 9 , 4 2 3 69 3 96 0 78 2 DE M A N D - N o n - 8 u m m e r D1 0 N S 44 5 06 7 37 8 35 1 66 9 27 6 64 6 03 6 25 2 78 3 EN E R G Y - P O W E R S U P P L Y E1 0 33 8 47 5 04 4 78 4 EN E R G Y - S u m m e r E1 0 S 11 7 50 0 14 9 03 6 37 5 31 3 19 7 21 0 72 8 95 0 69 9 78 5 EN E R G Y - N o n - Su m m e r E1 0 N S 29 0 69 1 36 7 92 1 97 , 4 1 2 69 2 09 9 26 5 02 6 71 0 61 5 78 6 78 7 TR A N S M I S S I O N 78 8 DE M A N D - P O W E R S U P P L Y D1 1 78 9 DE M A N D - T R A N S M I S S I O N D1 3 11 3 42 9 96 9 81 3 70 8 30 8 67 9 24 7 40 1 97 1 , 4 6 1 79 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 79 1 DE M A N D - D I R E C T DA 3 5 0 9 12 9 79 2 79 3 DI S T R I B U T I O N 79 4 SU B S T A T I O N S - G E N E R A L D2 0 90 4 02 8 15 9 97 2 24 5 79 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 97 8 88 4 78 , 4 5 5 89 6 , 81 9 79 6 LI N E S - P R I M A R Y D E M A N D D2 0 20 8 , 66 1 89 1 67 0 58 1 79 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 11 , 4 7 6 28 9 42 , 4 5 7 42 0 27 0 79 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 82 7 84 2 69 7 79 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 84 5 15 9 20 8 53 4 19 2 80 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 47 9 95 7 77 6 14 3 13 7 80 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 30 9 32 6 09 7 80 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 27 3 06 5 37 7 82 5 85 3 80 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 85 8 74 0 88 0 55 4 53 0 80 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 34 3 22 7 63 1 68 6 21 0 80 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 89 8 58 4 27 1 58 6 56 0 80 6 SE R V I C E S CW 3 6 9 01 4 15 2 11 4 80 7 ME T E R S CW 3 7 0 97 6 , 07 5 16 5 22 9 73 8 44 8 29 0 05 1 80 8 ST R E E T L I G H T S DA 3 7 3 24 8 66 2 24 3 92 8 80 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 72 4 79 7 91 4 63 7 60 9 81 0 81 1 CU S T O M E R A C C O U N T I N G 81 2 ME T E R R E A D I N G CV V 9 0 2 62 9 57 8 37 0 37 0 37 0 81 3 CU S T O M E R A C C O U N T S CV V 9 0 3 05 8 63 2 75 3 05 4 83 2 41 4 41 4 41 4 81 4 UN C O L L E C T I B L E S CV V 9 0 4 92 6 , 4 0 5 81 5 MI S C C1 0 81 6 81 7 CO N S U M E R I N F O R M A T I O N 81 8 CU S T O M E R A S S I S T C1 0 04 0 98 7 74 8 39 6 29 1 81 9 SA L E S E X P E N S E C1 0 82 0 AD V E R T I S I N G C1 0 82 1 MI S C C1 0 82 2 82 3 MI S C E L L A N E O U S 82 4 DE M A N D D9 9 U 82 5 EN E R G Y E9 9 U 82 6 CU S T O M E R C1 0 82 7 RE V E N U E R0 2 82 8 OT H E R IN T F U N D 64 9 82 9 SU B S T A T I O N C I A C CI A C 83 0 83 1 TO T A L S PA G E 3 C 52 1 55 1 51 6 68 4 90 1 86 9 , 4 6 8 18 0 60 6 86 0 45 0 35 8 76 4 27 8 , 65 9 II I (1 ) "U - I != ' Q) ' - X IC - I " U : : T (1 ) Q ) ( ) 6 ' J\ J c n , ; : ; : () ) 3 ' 0 - 0 ;= C 6 ~ Q) ( ) ( ) ) e N 83 2 ID A H O P O W E R C O M P A N Y PA G E 3 D 83 3 CL A S S C O S T O F S E R V I C E S T U D Y 83 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 83 5 TA B L E 14 - DE P R E C I A T T I O N EX P E N S E - AL L O C A T I O N T O C L A S S E S 83 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 83 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 83 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 83 9 (1 ) (7 ) (9 - (9 - 8 ) (1 5 ) (1 9 - (2 4 - 84 0 DE M A N D - P O W E R S U P P L Y D1 0 34 0 . 4 3 2 84 1 DE M A N D - S u m m e r D1 0 S 25 0 , 4 0 1 15 8 65 5 19 9 33 6 92 8 , 27 3 07 8 , 04 3 02 9 , 97 5 84 2 DE M A N D - N o n - Su m m e r D1 0 N S 87 5 60 1 17 8 99 6 29 0 86 8 58 5 , 26 9 03 4 57 0 28 1 99 0 57 9 84 3 EN E R G Y - P O W E R S U P P L Y E1 0 24 , 10 6 25 5 84 4 EN E R G Y - S u m m e r E1 0 S 2, 4 9 4 71 3 11 3 47 7 18 9 98 7 72 9 , 50 4 01 8 11 4 31 4 20 0 79 2 84 5 EN E R G Y - N o n - 8 u m m e r E1 0 N S 40 8 25 0 26 0 28 8 43 4 93 6 81 7 25 2 7. 4 8 5 60 4 , 87 8 78 9 86 5 84 6 84 7 TR A N S M I S S I O N 84 8 DE M A N D - P O W E R S U P P L Y D1 1 84 9 DE M A N D - T R A N S M I S S I O N D1 3 59 9 , 09 5 91 8 05 7 24 1 09 3 35 2 61 0 24 6 , 35 4 1,4 0 5 91 1 62 8 05 1 87 6 85 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 85 1 DE M A N D - D I R E C T DA 3 5 0 9 85 2 85 3 DIS T R I B U T I O N 85 4 SU B S T A T I O N S - G E N E R A L D2 0 3. 4 2 5 , 31 4 37 7 87 5 86 2 37 7 69 2 31 0 75 2 36 6 89 3 83 5 35 5 85 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 10 1 . 9 2 4 37 6 85 6 LI N E S - P R I M A R Y D E M A N D D2 0 98 9 , 31 4 61 6 06 4 15 7 10 1 20 8 31 5 81 6 88 2 59 7 96 2 86 6 19 2 28 7 85 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 10 4 , 93 8 28 8 75 0 34 5 66 3 1, 4 9 9 27 5 17 1 28 8 17 0 70 5 85 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 46 3 . 35 8 86 0 09 1 31 0 32 1 85 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 80 3 . 4 5 7 32 3 20 1 04 2 61 9 16 2 39 1 41 1 06 0 19 5 94 5 86 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 45 6 , 27 5 38 3 32 5 89 5 13 4 59 5 11 5 25 7 86 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 29 4 . 06 3 73 , 4 6 7 19 6 73 7 86 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 11 1 56 3 1, 4 3 8 33 2 62 , 4 8 9 72 2 68 6 82 9 81 0 87 2 00 8 86 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 76 7 . 02 4 1, 4 8 5 31 6 11 9 71 3 30 0 12 0 86 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 60 0 , 25 7 02 7 74 9 65 1 51 6 39 0 30 7 29 3 86 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 90 8 , 77 0 79 0 33 1 69 9 70 9 86 6 SE R V I C E S CW 3 6 9 03 4 7 4 9 66 0 80 3 14 6 , 4 5 9 06 1 13 1 79 8 06 7 33 2 86 7 ME T E R S CW 3 7 0 32 1 33 7 20 3 36 4 26 5 25 0 20 7 47 8 26 0 23 8 29 6 95 2 86 8 ST R E E T L I G H T S DA 3 7 3 23 7 . 4 4 5 79 9 10 1 86 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 26 4 , 72 5 17 4 59 9 07 2 20 2 89 8 95 0 87 0 87 1 CU S T O M E R A C C O U N T I N G 87 2 ME T E R R E A D I N G CV \ I 9 0 2 87 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 87 4 UN C O L L E C T I B L E S CV \ I 9 0 4 87 5 MI S C C1 0 87 6 87 7 CO N S U M E R I N F O R M A T I O N 87 8 CU S T O M E R A S S I S T C1 0 87 9 SA L E S E X P E N S E C1 0 88 0 AD V E R T I S I N G C1 0 88 1 MI S C C1 0 88 2 88 3 MI S C E L L A N E O U S 88 4 DE M A N D D9 9 U 88 5 EN E R G Y E9 9 U 88 6 CU S T O M E R C1 0 88 7 RE V E N U E R0 2 88 8 OT H E R R0 1 88 9 SU B S T A T I O N C I A C CI A C 89 0 89 1 TO T A L S PA G E 3 D 93 0 38 8 71 6 , 73 2 27 6 40 3 97 5 , 17 0 28 4 , 34 6 83 7 25 4 36 9 79 2 99 9 (')(1 ) "' C - I 0) ' - IC - I " ' C : : T (1 ) 0 ) ( ' ) 0 ' l\ J c : m ; : : ; : CD 3 ' z 0 - 0 ;= C b ~ m ( ' ) (X ) ' " 83 2 ID A H O P O W E R C O M P A N Y PA G E 3 D 83 3 CL A S S C O S T O F S E R V I C E S T U D Y 83 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 83 5 TA B L E 14 - DE P R E C I A m O N E X P E N S E - AL L O C A T I O N T O C L A S S E S 83 6 (I ) (J ) (K ) (L ) (M ) (N ) 83 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 83 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E I I N L JR S I M P L O T MI C R O N 83 9 (4 0 ) (4 1 ) (4 2 ) 84 0 DE M A N D - P O W E R S U P P L Y D1 0 34 0 43 2 84 1 DE M A N D - S u m m e r D1 0 S 10 2 03 4 36 2 69 , 15 7 30 1 03 8 84 2 DE M A N D - N o n - Su m m e r D1 0 N S 17 0 10 2 06 8 15 2 55 3 12 0 00 9 44 9 52 4 84 3 EN E R G Y - P O W E R S U P P L Y E1 0 10 6 25 5 84 4 EN E R G Y - S u m m e r E1 0 S 36 8 61 4 80 4 52 6 86 , 22 8 35 2 59 0 84 5 EN E R G Y - N o n - S u m m e r E1 0 N S 20 , 70 3 20 3 93 8 26 2 95 2 23 2 53 6 83 4 03 2 84 6 84 7 TR A N S M I S S I O N 84 8 DE M A N D - P O W E R S U P P L Y D1 1 84 9 DE M A N D - T R A N S M I S S I O N D1 3 59 9 09 5 12 , 84 1 92 7 30 9 17 2 57 1 13 8 31 3 54 3 10 9 85 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 85 1 DE M A N D - D I R E C T DA 3 5 0 9 85 2 85 3 DI S T R I B U T I O N 85 4 SU B S T A T I O N S - G E N E R A L D2 0 3, 4 2 5 31 4 89 7 21 6 77 6 85 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 10 1 92 4 16 9 37 9 85 6 LI N E S - P R I M A R Y D E M A N D D2 0 98 9 31 4 12 , 85 1 31 2 03 8 85 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 10 4 93 8 88 6 52 1 1, 4 5 4 85 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 46 3 35 8 08 6 85 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 80 3 , 4 5 7 14 9 1, 4 5 8 18 2 86 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 45 6 27 5 68 8 13 6 13 0 86 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 29 4 06 3 85 9 86 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 11 1 56 3 11 2 6, 4 8 8 81 0 86 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 76 7 02 4 54 1 52 7 50 4 86 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 60 0 25 7 65 3 63 6 57 9 86 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 90 8 77 0 3, 4 8 0 28 0 26 8 86 6 SE R V I C E S CW 3 6 9 03 4 74 9 22 9 86 7 ME T E R S CW 3 7 0 32 1 33 7 14 3 47 4 63 8 72 4 86 8 ST R E E T L I G H T S DA 3 7 3 23 7 44 5 23 6 54 5 86 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 26 4 72 5 76 9 87 0 87 1 CU S T O M E R A C C O U N T I N G 87 2 ME T E R R E A D I N G CV \ I 9 0 2 87 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 87 4 UN C O L L E C T I B L E S CV \ I 9 0 4 87 5 MI S C C1 0 87 6 87 7 CO N S U M E R I N F O R M A T I O N 87 8 CU S T O M E R A S S I S T C1 0 87 9 SA L E S E X P E N S E C1 0 88 0 AD V E R T I S I N G C1 0 88 1 MI S C C1 0 88 2 88 3 MI S C E L L A N E O U S 88 4 DE M A N D D9 9 U 88 5 EN E R G Y E9 9 U 88 6 CU S T O M E R C1 0 88 7 RE V E N U E R0 2 88 8 OT H E R R0 1 88 9 SU B S T A T I O N C I A C CI A C 89 0 89 1 TO T A L S PA G E 3 D 93 0 38 8 11 7 24 2 32 2 07 1 09 7 76 3 43 9 72 8 28 5 57 6 39 6 (') (f J (1 ) "'C - i Q) ' - x cc - i " ' C = r (1 ) Q ) ( ' ) 5 ' w2 " m " " 03 ' z 0- 0 :; = C b ~ OJ ( ' ) ( X ) w 89 2 ID A H O P O W E R C O M P A N Y PA G E 3 E 89 3 CL A S S C O S T O F S E R V I C E S T U D Y 89 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 89 5 ... TA B L E 15 - AM O R n Z A n O N O F U M I T E D T E R M P L A N T ' " AL L O C A T I O N T O C L A S S E S 89 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 89 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 89 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 89 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 90 0 DE M A N D - P O W E R S U P P L Y D1 0 73 8 . 02 7 90 1 DE M A N D - S u m m e r D1 0 S 27 7 73 7 55 7 03 3 16 4 76 5 11 5 17 3 , 4 5 5 90 2 DE M A N D - N o n - Su m m e r D1 O N S 41 6 60 5 29 5 85 4 22 0 90 3 17 4 13 4 17 6 64 2 90 3 EN E R G Y - P O W E R S U P P L Y E1 0 09 5 . 84 7 90 4 EN E R G Y - S u m m e r E1 0 S 21 6 89 5 86 6 51 8 15 0 36 7 26 2 88 1 19 1 34 1 90 5 EN E R G Y - N o n - Su m m e r E1 0 N S 55 7 14 6 22 , 63 0 81 4 33 1 88 0 65 1 22 6 , 4 7 3 67 2 90 6 90 7 TR A N S M I S S I O N 90 8 DE M A N D - P O W E R S U P P L Y D1 1 90 9 DE M A N D - T R A N S M I S S I O N D1 3 1, 4 2 4 , 77 2 57 7 56 2 52 9 34 , 4 1 2 31 6 82 2 13 7 18 6 56 2 20 0 24 9 91 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 91 1 DE M A N D - D I R E C T DA 3 5 0 9 91 2 91 3 DI S T R I B U T I O N 91 4 SU B S T A T I O N S - G E N E R A L D2 0 42 7 . 08 5 17 1 80 0 46 4 89 7 32 1 21 8 74 6 10 4 15 6 91 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 43 , 58 3 16 1 91 6 LIN E S - P R I M A R Y D E M A N D D2 0 61 4 . 23 7 24 7 08 4 73 5 23 4 12 4 14 7 31 4 65 , 79 2 14 9 , 79 8 91 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 34 8 . 81 9 29 3 04 9 61 9 10 2 80 2 66 4 91 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 87 7 07 2 20 1 69 7 91 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 20 4 37 , 4 9 3 62 9 16 0 83 8 98 3 73 0 92 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 93 0 46 7 58 4 85 3 77 0 92 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 11 3 52 2 82 2 92 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 36 0 . 95 4 16 6 85 2 24 9 83 4 21 2 21 0 10 1 , 15 6 92 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 20 4 . 98 2 17 2 , 3 0 3 88 7 05 5 85 8 92 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 12 5 , 58 2 80 , 65 4 50 4 52 4 10 3 10 1 92 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 31 7 02 2 99 9 97 9 92 6 SE R V I C E S CW 3 6 9 12 2 . 89 1 10 0 30 6 84 6 18 5 96 0 42 7 15 4 92 7 ME T E R S CW 3 7 0 12 7 . 79 1 24 6 60 2 82 8 32 9 21 5 34 7 92 8 ST R E E T L I G H T S DA 3 7 3 62 1 92 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 00 7 96 2 31 9 25 4 29 1 15 8 93 0 93 1 CU S T O M E R A C C O U N T I N G 93 2 ME T E R R E A D I N G CW 9 0 2 93 3 CU S T O M E R A C C O U N T S CW 9 0 3 93 4 UN C O L L E C T I B L E S CW 9 0 4 93 5 MI S C C1 0 93 6 93 7 CO N S U M E R I N F O R M A T I O N 93 8 CU S T O M E R A S S I S T C1 0 93 9 SA L E S E X P E N S E C1 0 94 0 AD V E R T I S I N G C1 0 94 1 MI S C C1 0 94 2 94 3 MI S C E L L A N E O U S 94 4 DE M A N D D9 9 U 94 5 EN E R G Y E9 9 U 94 6 CU S T O M E R C1 0 94 7 RE V E N U E R0 2 94 8 OT H E R R0 1 94 9 SU B S T A T I O N C I A C CI A C 95 0 95 1 TO T A L S PA G E 3 E 93 8 64 6 3, 4 9 2 18 4 18 5 31 3 17 4 68 4 60 9 63 4 61 2 90 8 , 4 7 0 13 8 15 2 (/) -a - l Q) ' - x (C - I - a : : : r CD Q ) ( ) 5 ' (, ) 2 " " , " " 3 ' z 8. - - ~ 9 .. , . - a 6 . . , . m( ) c o ( , ) 89 2 ID A H O P O W E R C O M P A N Y PA G E 3 E 89 3 CL A S S C O S T O F S E R V I C E S T U D Y 89 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 89 5 TA B L E 15 - AM O R T I Z A T I O N OF UM I T E D T E R M PL A N T - AL L O C A T I O N T O C L A S S E S 89 6 (I) (J ) (K ) (L ) (M ) (N ) 89 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 89 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 89 9 (4 0 ) (4 1 ) (4 2 ) 90 0 DE M A N D - P O W E R S U P P L Y D1 0 73 8 02 7 90 1 DE M A N D - S u m m e r D1 0 S 52 1 17 4 95 2 90 9 72 3 90 2 DE M A N D - N o n - Su m m e r D1 O N S 86 9 52 1 34 8 03 5 25 4 38 , 4 1 0 90 3 EN E R G Y - P O W E R S U P P L Y E1 0 09 5 84 7 90 4 EN E R G Y - S u m m e r E1 0 S 72 8 92 3 24 4 13 1 7, 4 9 7 65 5 90 5 EN E R G Y - N o n - Su m m e r E1 0 N S 80 0 27 8 60 3 86 2 21 7 51 2 90 6 90 7 TR A N S M I S S I O N 90 8 DE M A N D - P O W E R S U P P L Y D1 1 90 9 DE M A N D - T R A N S M I S S I O N D1 3 1,4 2 4 77 2 25 3 48 1 42 1 84 2 13 , 4 9 8 00 4 91 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 91 1 DE M A N D - D I R E C T DA 3 5 0 9 91 2 91 3 DIS T R I B U T I O N 91 4 SU B S T A T I O N S - G E N E R A L D2 0 42 7 08 5 61 1 77 5 91 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 58 3 3, 4 9 3 92 9 91 6 LI N E S - P R I M A R Y D E M A N D D2 0 61 4 23 7 87 8 11 5 13 9 91 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 34 8 81 9 29 0 10 4 91 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 87 7 90 7 91 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 20 4 13 3 16 9 92 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 93 0 19 6 92 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 11 3 76 8 92 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 36 0 95 4 59 3 75 3 92 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 20 4 98 2 75 9 92 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 12 5 58 2 28 7 36 4 92 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 31 7 27 3 92 6 SE R V I C E S CW 3 6 9 12 2 89 1 92 7 ME T E R S CW 3 7 0 12 7 79 1 15 0 92 8 ST R E E T L I G H T S DA 3 7 3 62 1 58 4 92 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 00 7 93 0 93 1 CU S T O M E R A C C O U N T I N G 93 2 ME T E R R E A D I N G C\ I I I 9 0 2 93 3 CU S T O M E R A C C O U N T S C\ I I I 9 0 3 93 4 UN C O L L E C T I B L E S C\ I I I 9 0 4 93 5 MI S C C1 0 93 6 93 7 CO N S U M E R I N F O R M A T I O N 93 8 CU S T O M E R A S S I S T C1 0 93 9 SA L E S E X P E N S E C1 0 94 0 AD V E R T I S I N G C1 0 94 1 MI S C C1 0 94 2 94 3 MI S C E L L A N E O U S 94 4 DE M A N D D9 9 U 94 5 EN E R G Y E9 9 U 94 6 CU S T O M E R C1 0 94 7 RE V E N U E R0 2 94 8 OT H E R R0 1 94 9 SU B S T A T I O N C I A C CI A C 95 0 95 1 TO T A L S PA G E 3 E 93 8 64 6 21 0 16 9 38 9 84 8 59 8 26 0 38 3 II ) (J j "U - I ~ m 11 ) ' - x (C - I " U : : T CD I I ) () O ' UJ e m ; : : ; : N3 ' z 0 - 0 ;= U 6 ~ m( ) o o U J 95 2 ID A H O P O W E R C O M P A N Y PA G E 3 F 95 3 CL A S S C O S T O F S E R V I C E S T U D Y 95 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 95 5 TA B L E 16 - TA X E S O T H E R T H A N I N C O M E AL L O C A T I O N T O C L A S S E S 95 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 95 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 95 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 95 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - S ) 96 0 DE M A N D - P O W E R S U P P L Y D1 0 15 1 . 1 6 9 96 1 DE M A N D - S u m m e r D1 0 S 50 3 55 7 57 9 30 , 88 1 29 8 73 1 16 7 01 2 31 4 , 4 8 7 96 2 DE M A N D - N o n - Su m m e r D1 0 N S 75 5 33 5 73 0 06 2 40 0 51 4 31 5 24 3 27 0 15 3 46 2 96 3 EN E R G Y - P O W E R S U P P L Y E1 0 67 2 . 31 1 96 4 EN E R G Y - S u m m e r E1 0 S 38 0 04 1 28 7 28 , 94 2 26 3 , 4 7 0 46 0 16 9 75 3 33 5 26 5 96 5 EN E R G Y - N o n - S u m m e r E1 0 N S 97 6 22 3 65 2 25 8 58 1 51 5 14 0 39 6 82 3 12 0 32 7 96 6 96 7 TR A N S M I S S I O N 96 8 DE M A N D - P O W E R S U P P L Y D1 1 96 9 DE M A N D - T R A N S M I S S I O N D1 3 24 1 51 3 31 4 01 7 53 1 29 2 72 0 80 5 31 2 42 4 44 9 45 5 58 9 97 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 97 1 DE M A N D - D I R E C T DA 3 5 0 9 97 2 97 3 DI S T R I B U T I O N 97 4 SU B S T A T I O N S - G E N E R A L D2 0 96 0 . 33 7 38 6 30 8 78 3 25 5 19 4 09 9 49 1 10 2 86 4 23 4 20 4 97 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 10 6 10 4 97 6 LI N E S - P R I M A R Y D E M A N D D2 0 1.4 7 5 . 98 9 59 3 73 5 79 5 20 4 29 8 32 1 75 5 15 8 09 7 35 9 96 0 97 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 83 8 . 19 9 70 4 18 6 75 6 24 6 18 1 21 1 02 9 97 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 19 5 91 3 87 2 06 6 97 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 22 1 , 31 7 02 8 86 8 12 9 73 2 11 3 70 6 53 , 97 4 98 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 12 5 . 68 4 10 5 58 9 51 0 77 5 20 3 98 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 00 2 23 7 19 3 98 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 85 7 , 1 0 0 39 6 19 8 21 3 19 9 06 8 50 4 49 8 24 0 20 0 98 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 48 6 . 73 8 40 9 14 0 32 , 97 6 25 1 28 5 98 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 30 0 . 91 2 19 3 25 8 39 6 10 2 24 6 24 3 98 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 17 0 , 88 5 14 8 61 4 97 8 53 5 98 6 SE R V I C E S CV V 3 6 9 29 1 . 7 8 3 23 8 15 9 00 2 43 9 90 0 01 3 23 7 98 7 ME T E R S CV V 3 7 0 32 1 . 2 5 8 16 6 53 8 70 9 59 6 18 8 56 9 09 6 98 8 ST R E E T L I G H T S DA 3 7 3 37 7 98 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 18 . 12 6 95 5 96 4 76 7 89 6 47 6 99 0 99 1 CU S T O M E R A C C O U N T I N G 99 2 ME T E R R E A D I N G CW 9 0 2 65 0 64 6 93 6 89 7 78 0 77 1 60 0 99 3 CU S T O M E R A C C O U N T S CW 9 0 3 21 , 98 6 36 7 48 0 17 8 73 1 99 4 UN C O L L E C T I B L E S CW 9 0 4 99 5 MI S C C1 0 99 6 99 7 CO N S U M E R I N F O R M A T I O N 99 8 CU S T O M E R A S S I S T C1 0 33 7 84 4 63 2 50 3 31 2 99 9 SA L E S E X P E N S E C1 0 10 0 0 AD V E R T I S I N G C1 0 10 0 1 MI S C C1 0 10 0 2 10 0 3 MI S C E L L A N E O U S 10 0 4 DE M A N D D9 9 U 10 0 5 EN E R G Y E9 9 U 94 4 , 83 4 71 7 30 4 06 2 12 6 44 6 39 8 85 3 30 9 99 8 22 2 , 4 2 7 10 0 6 CU S T O M E R C1 0 10 0 7 RE V E N U E R0 2 10 0 8 OT H E R R0 1 10 0 9 SU B S T A T I O N C I A C CIA C 10 1 0 10 1 1 TO T A L S PA G E 3 F 34 5 82 6 12 6 04 1 43 6 83 9 40 6 68 1 72 0 81 4 95 8 11 7 75 2 59 3 , 86 3 "t J - I ~ m' - x (Q - I " t J : : : r (D m ( ) c = VJ 2 " m " " VJ 3 ' s. ~ ~ ~ -" " " t J 6 - " " 0) ( ) ( X ) 95 2 ID A H O P O W E R C O M P A N Y PA G E 3 F 95 3 CL A S S C O S T O F S E R V I C E S T U D Y 95 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 95 5 - T A B L E 1 6 - T A X E S OT H E R TH A N I N C O M E AL L O C A T I O N T O C L A S S E S 95 6 (I ) (J ) (K ) (L ) (M ) (N ) 95 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 95 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 95 9 (4 0 ) (4 1 ) (4 2 ) 96 0 DE M A N D - P O W E R S U P P L Y D1 0 15 1 16 9 96 1 DE M A N D - S u m m e r D1 0 S 94 5 31 5 60 5 71 4 63 7 96 2 DE M A N D - N o n - Su m m e r D1 0 N S 57 6 94 5 63 0 63 4 59 2 64 1 96 3 EN E R G Y - P O W E R S U P P L Y E1 0 67 2 31 1 96 4 EN E R G Y - S u m m e r E1 0 S 27 5 61 7 42 7 24 8 13 6 71 3 96 5 EN E R G Y - N o n - S u m m e r E1 0 N S 15 4 99 2 05 7 05 8 35 , 4 2 4 12 7 05 5 96 6 96 7 TR A N S M I S S I O N 96 8 DE M A N D - P O W E R S U P P L Y D1 1 96 9 DE M A N D - T R A N S M I S S I O N D1 3 24 1 51 3 85 1 09 4 95 7 31 7 71 0 12 0 58 9 97 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 97 1 DE M A N D - D I R E C T DA 3 5 0 9 97 2 97 3 DI S T R I B U T I O N 97 4 SU B S T A T I O N S - G E N E R A L D2 0 96 0 33 7 37 3 74 3 21 8 97 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 10 6 25 3 74 9 97 6 LI N E S - P R I M A R Y D E M A N D D2 0 1, 4 7 5 98 9 11 0 67 8 33 5 97 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 83 8 19 9 10 1 25 0 23 9 97 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 19 5 34 3 97 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 22 1 31 7 31 6 40 2 98 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 12 5 68 4 46 5 98 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 00 2 57 2 98 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 85 7 10 0 1, 4 0 8 78 7 22 3 98 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 48 6 73 8 80 2 14 5 13 9 98 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 30 0 91 2 68 7 87 2 10 9 98 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 17 0 88 5 65 4 98 6 SE R V I C E S CW 3 6 9 29 1 78 3 98 7 ME T E R S CW 3 7 0 32 1 25 8 37 7 98 8 ST R E E T L I G H T S DA 3 7 3 37 7 28 5 98 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 12 6 99 0 99 1 CU S T O M E R A C C O U N T I N G 99 2 ME T E R R E A D I N G CW 9 0 2 65 0 99 3 CU S T O M E R A C C O U N T S CW 9 0 3 98 6 99 4 UN C O L L E C T I B L E S CW 9 0 4 99 5 MI S C C1 0 99 6 99 7 CO N S U M E R I N F O R M A T I O N 99 8 CU S T O M E R A S S I S T C1 0 33 7 99 9 SA L E S E X P E N S E C1 0 10 0 0 AD V E R T I S I N G C1 0 10 0 1 MI S C C1 0 10 0 2 10 0 3 MI S C E L L A N E O U S 10 0 4 DE M A N D D9 9 U 10 0 5 EN E R G Y E9 9 U 94 4 83 4 36 1 70 3 79 1 13 9 21 3 10 1 , 4 5 8 10 0 6 CU S T O M E R C1 0 10 0 7 RE V E N U E R0 2 10 0 8 OT H E R R0 1 10 0 9 SU B S T A T I O N C I A C CI A C 10 1 0 10 1 1 TO T A L S PA G E 3 F 34 5 82 6 25 0 62 2 60 8 16 0 07 3 15 4 09 7 54 5 22 7 IJ ) "U - I 9 m m' - x (Q - I " U ~ CD m O a ' VJ c : m ; : : ; : "" ' 3 ' z 0 - 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"" , " U 6 " " , mO c e V J 10 1 2 ID A H O P O W E R C O M P A N Y PA G E 3 G 10 1 3 CL A S S C O S T O F S E R V I C E S T U D Y 10 1 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 10 1 5 TA B L E 17 - RE G U L A T O R Y D E B I T S / C R E D I T S AL L O C A T I O N T O C L A S S E S 10 1 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 10 1 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 10 1 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 10 1 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - S ) 10 2 0 DE M A N D - P O W E R S U P P L Y D1 0 10 2 1 DE M A N D - S u m m e r D1 0 S 10 2 2 DE M A N D - N o n - S u m m e r D1 0 N S 10 2 3 EN E R G Y - P O W E R S U P P L Y E1 0 10 2 4 EN E R G Y - S u m m e r E1 0 S 10 2 5 EN E R G Y - N o n - Su m m e r E1 0 N S 10 2 6 10 2 7 TR A N S M I S S I O N 10 2 8 DE M A N D - P O W E R S U P P L Y D1 1 10 2 9 DE M A N D - T R A N S M I S S I O N D1 3 10 3 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 10 3 1 DE M A N D - D I R E C T DA 3 5 0 9 10 3 2 10 3 3 DIS T R I B U T I O N 10 3 4 SU B S T A T I O N S - G E N E R A L 02 0 10 3 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 10 3 6 LI N E S - P R I M A R Y D E M A N D D2 0 10 3 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 10 3 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 10 3 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 10 4 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 10 4 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 10 4 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 10 4 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 10 4 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 10 4 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 10 4 6 SE R V I C E S CW 3 6 9 10 4 7 ME T E R S CW 3 7 0 10 4 6 ST R E E T L I G H T S DA 3 7 3 10 4 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 10 5 0 10 5 1 CU S T O M E R A C C O U N T I N G 10 5 2 ME T E R R E A D I N G CV \ I 9 0 2 10 5 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 10 5 4 UN C O L L E C T I B L E S CV \ I 9 0 4 10 5 5 MI S C C1 0 10 5 6 10 5 7 CO N S U M E R I N F O R M A T I O N 10 5 8 CU S T O M E R A S S I S T C1 0 10 5 9 SA L E S E X P E N S E C1 0 10 6 0 AD V E R T I S I N G C1 0 10 6 1 MI S C C1 0 10 6 2 10 6 3 MI S C E L L A N E O U S 10 6 4 DE M A N D D9 9 U 10 6 5 EN E R G Y E9 9 U 10 6 6 CU S T O M E R C1 0 10 6 7 RE V E N U E R0 2 10 6 8 OT H E R R0 1 10 6 9 SU B S T A T I O N C I A C CI A C 10 7 0 10 7 1 TO T A L S PA G E 3 G -o - t 9 m DI ' - X Ie - t - o : : r CD D I ( ) 5 ' (. 0 ) c : m ; : : : ; : 01 3 ' z 0 - 0 ;= C 6 ~ 0) ( ) c o ( . 0 ) 10 1 2 ID A H O P O W E R C O M P A N Y PA G E 3 G 10 1 3 CL A S S C O S T O F S E R V I C E S T U D Y 10 1 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 10 1 5 ... TA B L E 17 - R E G U L A T O R Y DE B I T S / C R E D I T S .. . AL L O C A T I O N T O C L A S S E S 10 1 6 (I ) (J ) (K ) (L ) (M ) (N ) 10 1 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 10 1 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 10 1 9 (4 0 ) (4 1 ) (4 2 ) 10 2 0 DE M A N D - P O W E R S U P P L Y D1 0 10 2 1 DE M A N D - S u m m e r D1 0 S 10 2 2 DE M A N D - N o n - S u m m e r D1 0 N S 10 2 3 EN E R G Y - P O W E R S U P P L Y E1 0 10 2 4 EN E R G Y - S u m m e r E1 0 S 10 2 5 EN E R G Y - N o n - Su m m e r E1 0 N S 10 2 6 10 2 7 TR A N S M I S S I O N 10 2 8 DE M A N D - P O W E R S U P P L Y D1 1 10 2 9 DE M A N D - T R A N S M I S S I O N D1 3 10 3 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 10 3 1 DE M A N D - D I R E C T DA 3 5 0 9 10 3 2 10 3 3 DI S T R I B U T I O N 10 3 4 SU B S T A T I O N S - G E N E R A L D2 0 10 3 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 10 3 6 LI N E S - P R I M A R Y D E M A N D D2 0 10 3 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 10 3 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 10 3 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 10 4 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 10 4 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 10 4 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 10 4 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 10 4 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 10 4 5 LI N E S - SE C O N D A R Y C U S T O M E R C3 0 10 4 6 SE R V I C E S CW 3 6 9 10 4 7 ME T E R S CW 3 7 0 10 4 8 ST R E E T L I G H T S DA 3 7 3 10 4 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 10 5 0 10 5 1 CU S T O M E R A C C O U N T I N G 10 5 2 ME T E R R E A D I N G CV I I 9 0 2 10 5 3 CU S T O M E R A C C O U N T S CV I I 9 0 3 10 5 4 UN C O L L E C T I B L E S CV I I 9 0 4 10 5 5 MI S C C1 0 10 5 6 10 5 7 CO N S U M E R I N F O R M A T I O N 10 5 8 CU S T O M E R A S S I S T C1 0 10 5 9 SA L E S E X P E N S E C1 0 10 6 0 AD V E R T I S I N G C1 0 10 6 1 MI S C C1 0 10 6 2 10 6 3 MI S C E L L A N E O U S 10 6 4 DE M A N D D9 9 U 10 6 5 EN E R G Y E9 9 U 10 6 6 CU S T O M E R C1 0 10 6 7 RE V E N U E R0 2 10 6 8 OT H E R R0 1 10 6 9 SU B S T A T I O N C I A C CI A C 10 7 0 10 7 1 TO T A L S PA G E 3 G (! ) "'C - I != ' m Q) ' - x 'g o ; t ~ ~ , 0 - (o i l : m ; + 01 3 ' Z 2. - - ~ ! = ' -I ' - " ' C 6 - I ' - 01 ( ) c o ( 0 1 10 7 2 ID A H O P O W E R C O M P A N Y PA G E 3 H 10 7 3 CL A S S C O S T O F S E R V I C E S T U D Y 10 7 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 10 7 5 TA B L E 18 - PR O V I S I O N S F O R D E F E R R E D I N C O M E T A X E S AL L O C A T I O N T O C L A S S E S 10 7 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 10 7 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 10 7 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 10 7 9 (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 10 8 0 DE M A N D - P O W E R S U P P L Y D1 0 (2 . 4 1 7 56 5 ) 10 8 1 DE M A N D - S u m m e r D1 0 S (3 8 6 32 7 ) (1 8 85 7 ) (2 3 , 69 2 ) (2 2 9 18 5 ) (1 2 8 13 1 ) (2 4 1 27 3 ) 10 8 2 DE M A N D - N o n - Su m m e r D1 0 N S (5 7 9 , 4 9 0 ) (2 1 27 5 ) (3 4 57 1 ) (3 0 7 27 2 ) (2 4 2 ) (1 8 6 , 63 6 ) (1 1 7 73 5 ) 10 8 3 EN E R G Y - P O W E R S U P P L Y E1 0 (2 9 1 5 , 28 5 ) 10 8 4 EN E R G Y - S u m m e r E1 0 S (3 0 1 69 8 ) (1 3 , 72 3 ) (2 2 97 6 ) (2 0 9 , 15 7 ) (3 6 5 ) (1 3 4 75 9 ) (2 6 6 , 15 2 ) 10 8 5 EN E R G Y - N o n - S u m m e r E1 0 N S (7 7 4 98 0 ) (3 1 , 4 7 8 ) (5 2 59 9 ) (4 6 1 63 9 ) (9 0 5 ) (3 1 5 02 0 ) (9 5 52 2 ) 10 8 6 10 8 7 TR A N S M I S S I O N 10 8 8 DE M A N D - P O W E R S U P P L Y D1 1 10 8 9 DE M A N D - T R A N S M I S S I O N D1 3 98 1 83 1 ) (8 0 3 37 8 ) (3 2 72 8 ) (4 7 86 7 ) (4 4 0 69 3 ) (1 9 1 ) (2 5 9 50 4 ) (2 7 8 54 3 ) 10 9 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 10 9 1 DE M A N D - D I R E C T DA 3 5 0 9 (1 2 ) (4 ) 10 9 2 10 9 3 DI S T R I B U T I O N 10 9 4 SU B S T A T I O N S - G E N E R A L D2 0 (5 5 2 , 87 7 ) (2 2 2 , 4 0 2 ) 66 2 ) (1 2 81 2 ) (1 1 1 74 5 ) (2 8 3 ) (5 9 22 0 ) (1 3 4 83 4 ) 10 9 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (1 1 17 0 ) (4 1 ) 10 9 6 LI N E S - P R I M A R Y D E M A N D D2 0 (8 5 4 , 39 2 ) (3 4 3 69 0 ) (1 4 93 2 ) (1 9 79 9 ) (1 7 2 68 6 ) (4 3 7 ) (9 1 51 6 ) (2 0 8 , 36 7 ) 10 9 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 (4 8 5 , 20 0 ) (4 0 7 62 6 ) (3 2 85 4 ) (1 4 2 ) (2 6 15 4 ) (1 2 2 ) (1 6 , 22 5 ) 10 9 8 LI N E S - SE C O N D A R Y D I R E C T DA 3 6 4 7 (5 1 2 9 5 ) 83 7 ) 67 1 ) (3 4 35 4 ) 10 9 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 (1 2 9 , 64 5 ) (5 2 15 1 ) (2 , 26 6 ) 00 4 ) (2 6 , 20 3 ) (6 6 ) (1 3 88 7 ) (3 1 61 8 ) 11 0 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 (7 3 , 62 4 ) (6 1 85 3 ) 98 5 ) (2 2 ) 96 9 ) (1 9 ) (2 , 46 2 ) 11 0 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 (4 7 . 4 5 0 ) (1 1 85 5 ) (3 1 74 5 ) 11 0 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 (5 0 2 , 08 0 ) (2 3 2 08 8 ) (1 0 08 3 ) (1 1 6 61 2 ) (2 9 5 ) (2 9 2 ) (1 4 0 70 7 ) 11 0 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 (2 8 5 , 12 6 ) (2 3 9 67 0 ) (1 9 31 7 ) (1 5 37 8 ) (1 ) 54 0 ) 11 0 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 (1 7 4 , 68 3 ) (1 1 2 , 18 8 ) 87 4 ) (5 6 36 9 ) (1 4 3 ) (1 4 1 ) 11 0 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (9 9 2 0 0 ) (8 6 27 2 ) 95 3 ) 53 5 ) (0 ) 11 0 6 SE R V I C E S CW 3 6 9 (1 7 0 , 93 9 ) (1 3 9 52 4 ) (1 2 30 4 ) (2 5 7 ) (1 1 07 2 ) (5 9 4 ) 16 9 ) 11 0 7 ME T E R S CW 3 7 0 (1 7 7 . 7 5 6 ) (9 2 14 7 ) (2 0 31 1 ) 54 3 ) (3 6 62 3 ) (1 ) 08 1 ) (2 2 73 9 ) 11 0 8 ST R E E T L I G H T S DA 3 7 3 (1 3 38 2 ) (4 5 ) (6 ) 11 0 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 35 6 ) 51 1 ) (4 4 4 ) (2 ) (3 5 4 ) 79 6 ) (2 ) (2 1 9 ) 11 1 0 11 1 1 CU S T O M E R A C C O U N T I N G 11 1 2 ME T E R R E A D I N G CV \ I 9 0 2 11 1 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 11 1 4 UN C O L L E C T I B L E S CV \ I 9 0 4 11 1 5 MI S C C1 0 11 1 6 11 1 7 CO N S U M E R I N F O R M A T I O N 11 1 8 CU S T O M E R A S S I S T C1 0 11 1 9 SA L E S E X P E N S E C1 0 11 2 0 AD V E R T I S I N G C1 0 11 2 1 MI S C C1 0 11 2 2 11 2 3 MI S C E L L A N E O U S 11 2 4 DE M A N D D9 9 U 11 2 5 EN E R G Y E9 9 U 11 2 6 CU S T O M E R C1 0 11 2 7 RE V E N U E R0 2 11 2 8 OT H E R R0 1 11 2 9 SU B S T A T I O N C I A C CI A C 11 3 0 11 3 1 TO T A L S PA G E 3 H (1 0 95 1 86 9 ) 84 0 99 5 ) (2 5 7 04 7 ) (2 4 2 02 8 ) 23 0 64 6 ) 39 4 ) 25 9 07 1 ) 57 3 10 4 ) (')Q: I C/ I (1 ) "'O - I !J m Q: I ' - (Q - I " ' 0 : : T (1 ) Q : I ( ' ) 5 ' CN C m ; : + -. . J 3 ' Z 0 - 0 .. . . - -. . J . -" , - "' 0 6 - " , - Q) ( ' ) e n 10 7 2 ID A H O P O W E R C O M P A N Y PA G E 3 H 10 7 3 CL A S S C O S T O F S E R V I C E S T U D Y 10 7 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 10 7 5 TA B L E 18 - PR O V I S I O N S F O R D E F E R R E D I N C O M E T A X E S AL L O C A T I O N T O C L A S S E S 10 7 6 (I ) (J ) (K ) (L ) (M ) (N ) 10 7 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 10 7 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E i I N L JR S I M P L O T MI C R O N 10 7 9 (4 0 ) (4 1 ) (4 2 ) 10 8 0 DE M A N D - P O W E R S U P P L Y D1 0 (2 , 4 1 7 56 5 ) 10 8 1 DE M A N D - S u m m e r D1 0 S (7 2 5 ) (2 4 2 ) 67 0 ) 22 0 ) (3 5 78 0 ) 10 8 2 DE M A N D - N o n - - S u m m e r D1 0 N S 20 9 ) (7 2 5 ) (4 6 4 ) (1 8 13 2 ) (1 4 26 4 ) (5 3 , 4 2 8 ) 10 8 3 EN E R G Y - P O W E R S U P P L Y E1 0 91 5 28 5 ) 10 8 4 EN E R G Y - S u m m e r E1 0 S 01 2 ) 28 4 ) (3 3 9 ) (1 1 31 1 ) (1 0 , 4 2 8 ) (4 2 64 0 ) 10 8 5 EN E R G Y - N o n - Su m m e r E1 0 N S 50 4 ) 16 9 ) (8 3 9 ) (3 1 80 0 ) (2 8 12 2 ) (1 0 0 86 4 ) 10 8 6 10 8 7 TR A N S M I S S I O N 10 8 8 DE M A N D - P O W E R S U P P L Y D1 1 10 8 9 DE M A N D - T R A N S M I S S I O N D1 3 98 1 83 1 ) 74 3 ) (6 6 9 ) (5 8 5 ) (2 3 , 4 2 7 ) (1 8 , 77 6 ) (7 3 72 7 ) 10 9 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 10 9 1 DE M A N D - D I R E C T DA 3 5 0 9 (1 2 ) (8 ) 10 9 2 10 9 3 DI S T R I B U T I O N 10 9 4 SU B S T A T I O N S - G E N E R A L D2 0 (5 5 2 87 7 ) (7 9 0 ) 00 3 ) (1 2 5 ) 10 9 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (1 1 17 0 ) (8 9 5 ) (1 0 23 4 ) 10 9 6 LI N E S - P R I M A R Y D E M A N D D2 0 (8 5 4 39 2 ) 22 1 ) 55 0 ) (1 9 4 ) 10 9 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 (4 8 5 20 0 ) 79 5 ) (1 4 5 ) (1 3 8 ) 10 9 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 (5 1 29 5 ) (5 , 4 3 4 ) 10 9 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 (1 2 9 64 5 ) (1 8 5 ) (2 3 5 ) (2 9 ) 11 0 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 (7 3 62 4 ) (2 7 2 ) (2 2 ) (2 1 ) 11 0 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 (4 7 , 4 5 0 ) 85 0 ) 11 0 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 (5 0 2 08 0 ) (8 2 5 ) 04 7 ) (1 3 1 ) 11 0 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 (2 8 5 12 6 ) 05 5 ) (8 5 ) (8 1 ) 11 0 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 (1 7 4 68 3 ) (3 9 9 ) (5 0 6 ) (6 3 ) 11 0 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (9 9 20 0 ) (3 8 0 ) (3 1 ) (2 9 ) 11 0 6 SE R V I C E S CV \ I 3 6 9 (1 7 0 , 93 9 ) (1 9 ) 11 0 7 ME T E R S CV \ I 3 7 0 (1 7 7 75 6 ) (2 ) (3 ) (1 1 ) (3 6 ) (4 9 ) (2 0 9 ) 11 0 8 ST R E E T L I G H T S DA 3 7 3 (1 3 38 2 ) (1 3 33 1 ) 11 0 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 35 6 ) (2 4 ) (2 ) (2 ) 11 1 0 11 1 1 CU S T O M E R A C C O U N T I N G 11 1 2 ME T E R R E A D I N G CV \ I 9 0 2 11 1 3 CU S T O M E R A C C O U N T S CV \ I 9 0 3 11 1 4 UN C O L L E C T I B L E S CV \ I 9 0 4 11 1 5 MI S C C1 0 11 1 6 11 1 7 CO N S U M E R I N F O R M A T I O N 11 1 8 CU S T O M E R A S S I S T C1 0 11 1 9 SA L E S E X P E N S E C1 0 11 2 0 AD V E R T I S I N G C1 0 11 2 1 MI S C C1 0 11 2 2 11 2 3 MI S C E L L A N E O U S 11 2 4 DE M A N D D9 9 U 11 2 5 EN E R G Y E9 9 U 11 2 6 CU S T O M E R C1 0 11 2 7 RE V E N U E R0 2 11 2 8 OT H E R R0 1 11 2 9 SU B S T A T I O N C I A C CI A C 11 3 0 11 3 1 TO T A L S PA G E 3 H (1 0 95 1 86 9 ) (1 4 14 3 ) (2 3 80 7 ) 31 3 ) (9 4 37 6 ) (9 0 06 4 ) (3 1 6 88 1 ) II ) II I II ) "'C - I 11 ) ' - te - l " ' C : : : r II ) I I ) ( ) c ; : (. . ) 2 ' m ; : ; : 00 3 ' 0 - 0 :; = U b ~ m( ) o o ( . . ) 11 3 2 ID A H O P O W E R C O M P A N Y PA G E 3 1 11 3 3 CL A S S C O S T O F S E R V I C E S T U D Y 11 3 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 11 3 5 TA B L E 19 IN V E S T M E N T T A X C R E D I T AD J U S T M E N T - AL L O C A T I O N T O C L A S S E S 11 3 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 11 3 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 11 3 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 11 3 9 (1 ) (7 ) (9 - (9 - 8 ) (1 5 ) (1 9 - (2 4 - 8 ) 11 4 0 DE M A N D - P O W E R S U P P L Y D1 0 33 8 . 1" 1 7 11 4 1 DE M A N D - S u m m e r D1 0 S 04 1 63 8 31 4 05 9 92 3 75 0 11 4 2 DE M A N D - N o n - 8 u m m e r D1 0 N S 06 1 97 6 83 6 98 2 10 7 46 9 11 4 3 EN E R G Y - P O W E R S U P P L Y E1 0 40 7 , 80 0 11 4 4 EN E R G Y - S u m m e r E1 0 S 20 2 92 0 21 4 25 8 85 1 23 0 11 4 5 EN E R G Y - N o n - 8 u m m e r E1 0 N S 10 8 , 4 0 7 4,4 0 3 35 8 57 6 12 7 06 6 36 2 11 4 6 11 4 7 TR A N S M I S S I O N 11 4 8 DE M A N D - P O W E R S U P P L Y D1 1 11 4 9 DE M A N D - T R A N S M I S S I O N D1 3 27 7 . 2 2 5 11 2 , 37 9 57 8 69 6 64 6 30 0 96 3 11 5 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 11 5 1 DE M A N D - D I R E C T DA 3 5 0 9 11 5 2 11 5 3 DI S T R I B U T I O N 11 5 4 SU B S T A T I O N S - G E N E R A L D2 0 33 8 11 0 35 2 79 2 63 1 28 4 86 1 11 5 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 56 2 11 5 6 LI N E S - P R I M A R Y D E M A N D D2 0 11 9 , 51 5 07 6 08 9 77 0 15 6 80 2 14 7 11 5 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 87 1 02 0 59 6 65 8 27 0 11 5 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 17 5 37 6 23 4 80 5 11 5 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 13 5 29 5 31 7 42 0 66 5 94 3 4,4 2 3 11 6 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 10 , 29 9 65 2 69 7 55 5 34 4 11 6 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 63 7 65 8 44 1 11 6 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 70 . 2 3 3 32 , 46 5 1, 4 1 0 31 2 68 3 11 6 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 88 4 33 , 52 6 70 2 15 1 33 4 11 6 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 24 , 4 3 5 15 , 69 3 68 2 88 5 11 6 5 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 87 6 12 , 06 8 97 3 77 4 11 6 6 SE R V I C E S CW 3 6 9 91 2 51 7 72 1 54 9 00 3 11 6 7 ME T E R S CW 3 7 0 24 , 86 5 12 , 89 0 84 1 35 6 12 3 43 1 18 1 11 6 8 ST R E E T L I G H T S DA 3 7 3 87 2 11 6 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 16 9 77 1 25 1 11 7 0 11 7 1 CU S T O M E R A C C O U N T I N G 11 7 2 ME T E R R E A D I N G C\ i \ I 9 0 2 11 7 3 CU S T O M E R A C C O U N T S C\ i \ I 9 0 3 11 7 4 UN C O L L E C T I B L E S C\ i \ I 9 0 4 11 7 5 MI S C C1 0 11 7 6 11 7 7 CO N S U M E R I N F O R M A T I O N 11 7 8 CU S T O M E R A S S I S T C1 0 11 7 9 SA L E S E X P E N S E C1 0 11 8 0 AD V E R T I S I N G C1 0 11 8 1 MI S C C1 0 11 8 2 11 8 3 MI S C E L L A N E O U S 11 8 4 DE M A N D D9 9 U 11 8 5 EN E R G Y E9 9 U 11 8 6 CU S T O M E R C1 0 11 8 7 RE V E N U E R0 2 11 8 8 OT H E R R0 1 11 8 9 SU B S T A T I O N C I A C CI A C 11 9 0 11 9 1 TO T A L S PA G E 3 1 53 1 98 3 67 7 , 1 7 4 35 , 95 7 85 6 31 2 03 0 89 4 17 6 12 3 22 0 05 1 (') tJ J "t J - I != ' m DI ' - X (Q - I " t J : : : T CD D I ( ' ) C ' (, . . ) c n , ; : : ; : (0 3 ' z ~! = ' .j: o . " t J .j: o . () ) ( ' ) c o (,. . ) 11 3 2 ID A H O P O W E R C O M P A N Y PA G E 3 1 11 3 3 CL A S S C O S T O F S E R V I C E S T U D Y 11 3 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 11 3 5 TA B L E 19 IN V E S T M E N T T A X C R E D I T AD J U S T M E N T ' " AL L O C A T I O N T O C L A S S E S 11 3 6 (I) (J ) (K ) (L ) (M ) (N ) 11 3 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 11 3 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 11 3 9 (4 0 ) (4 1 ) (4 2 ) 11 4 0 DE M A N D - P O W E R S U P P L Y D1 0 33 8 17 7 11 4 1 DE M A N D - S u m m e r D1 0 S 10 1 35 3 1, 1 5 0 00 5 11 4 2 DE M A N D - N o n - Su m m e r D1 O N S 16 9 10 1 53 6 99 5 7,4 7 4 11 4 3 EN E R G Y - P O W E R S U P P L Y E1 0 40 7 80 0 11 4 4 EN E R G Y - S u m m e r E1 0 S 14 2 18 0 58 2 1, 4 5 9 96 5 11 4 5 EN E R G Y - N o n - Su m m e r E1 0 N S 35 0 44 3 11 7 44 8 93 4 10 9 11 4 6 11 4 7 TR A N S M I S S I O N 11 4 8 DE M A N D - P O W E R S U P P L Y D1 1 11 4 9 DE M A N D - T R A N S M I S S I O N D1 3 27 7 22 5 24 4 27 7 62 6 31 3 11 5 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 11 5 1 DE M A N D - D I R E C T DA 3 5 0 9 11 5 2 11 5 3 DI S T R I B U T I O N 11 5 4 SU B S T A T I O N S - G E N E R A L D2 0 33 8 11 1 14 0 11 5 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 56 2 12 5 43 1 11 5 6 LIN E S - P R I M A R Y D E M A N D D2 0 11 9 51 5 17 1 21 7 11 5 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 87 1 25 1 11 5 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 17 5 76 0 11 5 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 18 , 13 5 11 6 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 10 , 29 9 11 6 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 63 7 53 9 11 6 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 23 3 11 5 14 6 11 6 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 88 4 14 8 11 6 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 24 , 4 3 5 11 6 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 87 6 11 6 6 SE R V I C E S CW 3 6 9 91 2 11 6 7 ME T E R S CW 3 7 0 86 5 11 6 8 ST R E E T L I G H T S DA 3 7 3 87 2 86 5 11 6 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 16 9 11 7 0 11 7 1 CU S T O M E R A C C O U N T I N G 11 7 2 ME T E R R E A D I N G CV V 9 0 2 11 7 3 CU S T O M E R A C C O U N T S CV V 9 0 3 11 7 4 UN C O L L E C T I B L E S CV V 9 0 4 11 7 5 MI S C C1 0 11 7 6 11 7 7 CO N S U M E R I N F O R M A T I O N 11 7 8 CU S T O M E R A S S I S T C1 0 11 7 9 SA L E S E X P E N S E C1 0 11 8 0 AD V E R T I S I N G C1 0 11 8 1 MI S C C1 0 11 8 2 11 8 3 MIS C E L L A N E O U S 11 8 4 DE M A N D D9 9 U 11 8 5 EN E R G Y E9 9 U 11 8 6 CU S T O M E R C1 0 11 8 7 RE V E N U E R0 2 11 8 8 OT H E R R0 1 11 8 9 SU B S T A T I O N C I A C CI A C 11 9 0 11 9 1 TO T A L S PA G E 3 1 53 1 98 3 97 8 33 0 46 3 20 2 59 8 32 6 II I "t J - I != ' II I ' - (Q - I " t J : : T CD I I I ( ) 5 ' -, , " - e m ; : : ; : 03 ' z 0 - 0 :; = C b ~ cJ ) ( ) C P ( , ) 11 9 2 ID A H O P O W E R C O M P A N Y PA G E 3 J 11 9 3 CL A S S C O S T O F S E R V I C E S T U D Y 11 9 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 11 9 5 TA B L E 2 0 - S T A T E I N C O M E TA X E S - AL L O C A T I O N T O C L A S S E S 11 9 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 11 9 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 11 9 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 11 9 9 PR O D U C T I O N (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 12 0 0 DE M A N D - P O W E R S U P P L Y D1 0 12 0 1 DE M A N D - S u m m e r D1 0 S 25 7 23 3 83 6 4, 4 8 3 63 2 54 , 4 8 1 30 , 4 5 9 35 4 12 0 2 DE M A N D - N o n - Su m m e r D1 0 N S 31 7 46 1 13 7 75 4 05 7 21 8 04 4 36 6 98 8 12 0 3 EN E R G Y - P O W E R S U P P L Y E1 0 12 0 4 EN E R G Y - S u m m e r E1 0 S 25 1 33 2 64 4 39 5 68 5 74 8 34 1 84 9 12 0 5 EN E R G Y - N o n - Su m m e r E1 0 N S 46 9 , 94 4 19 1 73 9 78 8 01 4 11 4 21 5 22 4 94 0 63 3 12 0 6 12 0 7 TR A N S M I S S I O N 12 0 8 DE M A N D - P O W E R S U P P L Y D1 1 12 0 9 DE M A N D - T R A N S M I S S I O N D1 3 58 5 19 7 23 7 22 2 66 4 13 4 13 0 12 8 62 7 82 , 24 8 12 1 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 12 1 1 DE M A N D - D I R E C T DA 3 5 0 9 12 1 2 12 1 3 DI S T R I B U T I O N 12 1 4 SU B S T A T I O N S - G E N E R A L D2 0 19 9 93 5 80 , 4 2 6 3, 4 9 4 63 3 41 0 10 2 41 5 75 9 12 1 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 00 8 10 3 12 1 6 LIN E S - P R I M A R Y D E M A N D D2 0 21 2 , 41 7 44 7 71 2 92 2 93 3 10 9 75 2 80 4 12 1 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 12 0 62 9 10 1 34 3 16 8 50 2 03 4 12 1 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 09 8 89 5 49 2 11 2 12 1 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 40 8 13 , 4 3 9 58 4 77 4 75 2 57 8 14 8 12 2 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 97 2 93 9 28 5 02 3 63 4 12 2 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 22 8 05 5 18 1 12 2 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 12 9 38 1 80 7 59 8 05 0 25 9 12 2 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 47 4 76 1 97 8 96 3 2,4 5 8 12 2 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 46 , 21 6 68 2 29 0 91 4 12 2 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 24 6 82 5 84 0 46 4 12 2 6 SE R V I C E S CW 3 6 9 63 7 39 6 27 0 14 2 74 0 12 2 7 ME T E R S CW 3 7 0 32 2 38 1 57 8 94 9 66 4 1, 1 5 0 48 4 12 2 8 ST R E E T L I G H T S DA 3 7 3 66 0 12 2 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 12 1 12 1 12 3 0 12 3 1 CU S T O M E R A C C O U N T I N G 12 3 2 ME T E R R E A D I N G CV V 9 0 2 12 3 3 CU S T O M E R A C C O U N T S CV V 9 0 3 12 3 4 UN C O L L E C T I B L E S CV V 9 0 4 12 3 5 MI S C C1 0 12 3 6 12 3 7 CO N S U M E R I N F O R M A T I O N 12 3 8 CU S T O M E R A S S I S T C1 0 12 3 9 SA L E S E X P E N S E C1 0 12 4 0 AD V E R T I S I N G C1 0 12 4 1 MI S C C1 0 12 4 2 12 4 3 MI S C E L L A N E O U S 12 4 4 DE M A N D D9 9 U 12 4 5 EN E R G Y E9 9 U 12 4 6 CU S T O M E R C1 0 12 4 7 RE V E N U E R0 2 12 4 6 OT H E R IN T F U N D 12 4 9 SU B S T A T I O N C I A C CI A C (1 1 32 8 ) (1 2 6 ) (5 8 6 ) (1 3 7 ) (2 0 9 ) (0 ) (1 0 17 8 ) (9 1 ) 12 5 0 12 5 1 TO T A L S 87 1 59 3 25 2 51 4 59 7 84 9 58 6 22 4 38 3 32 0 05 6 41 8 30 1 (') "u - I Q) ' - x ca - l " U : : : r CD Q ) ( ' ) a = -" , " e m ; : ; : g, - - ~ ! ' -" , " " U -" ' " (J ) ( ' ) C X ) ( - " 11 9 2 ID A H O P O W E R C O M P A N Y PA G E 3 J 11 9 3 CL A S S C O S T O F S E R V I C E S T U D Y 11 9 4 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 11 9 5 ... TA B L E 20 - ST A T E I N C O M E TA X E S ' " AL L O C A T I O N T O C L A S S E S 11 9 6 (A ) (I ) (J ) (K ) (L ) (M ) (N ) 11 9 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 11 9 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 11 9 9 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 0 0 DE M A N D - P O W E R S U P P L Y D1 0 12 0 1 DE M A N D - S u m m e r D1 0 S 25 7 23 3 17 2 29 9 95 4 50 5 12 0 2 DE M A N D - N o n - Su m m e r D1 0 N S 31 7 , 4 6 1 28 7 17 2 11 5 31 0 39 1 70 1 12 0 3 EN E R G Y - P O W E R S U P P L Y E1 0 12 0 4 EN E R G Y - S u m m e r E1 0 S 25 1 33 2 25 0 31 8 79 8 58 0 55 0 12 0 5 EN E R G Y - N o n - Su m m e r E1 0 N S 46 9 94 4 61 9 78 4 20 8 86 8 95 8 95 5 12 0 6 12 0 7 TR A N S M I S S I O N 12 0 8 DE M A N D - P O W E R S U P P L Y D1 1 12 0 9 DE M A N D - T R A N S M I S S I O N D1 3 58 5 19 7 51 5 19 7 17 3 91 7 54 4 77 0 12 1 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 12 1 1 DE M A N D - D I R E C T DA 3 5 0 9 12 1 2 12 1 3 DI S T R I B U T I O N 12 1 4 SU B S T A T I O N S - G E N E R A L D2 0 19 9 93 5 28 6 36 3 12 1 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 00 8 24 5 66 0 12 1 6 LIN E S - P R I M A R Y D E M A N D D2 0 21 2 , 4 1 7 30 4 38 5 12 1 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 12 0 62 9 44 6 12 1 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 09 8 59 9 12 1 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 40 8 12 2 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 97 2 12 2 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 22 8 99 2 12 2 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 12 9 38 1 21 3 27 0 12 2 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 73 , 4 7 4 27 2 12 2 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 21 6 10 5 13 4 12 2 5 LIN E S - SE C O N D A R Y C U S T O M E R C3 0 24 6 10 1 12 2 6 SE R V I C E S CW 3 6 9 63 7 12 2 7 ME T E R S CW 3 7 0 66 , 32 2 12 2 8 ST R E E T L I G H T S DA 3 7 3 66 0 65 3 12 2 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 12 1 12 3 0 12 3 1 CU S T O M E R A C C O U N T I N G 12 3 2 ME T E R R E A D I N G CW 9 0 2 12 3 3 CU S T O M E R A C C O U N T S CW 9 0 3 12 3 4 UN C O L L E C T I B L E S CW 9 0 4 12 3 5 MI S C C1 0 12 3 6 12 3 7 CO N S U M E R I N F O R M A T I O N 12 3 8 CU S T O M E R A S S I S T C1 0 12 3 9 SA L E S E X P E N S E C1 0 12 4 0 AD V E R T I S I N G C1 0 12 4 1 MI S C C1 0 12 4 2 12 4 3 MI S C E L L A N E O U S 12 4 4 DE M A N D D9 9 U 12 4 5 EN E R G Y E9 9 U 12 4 6 CU S T O M E R C1 0 12 4 7 RE V E N U E R0 2 12 4 8 OT H E R IN T F U N D 12 4 9 SU B S T A T I O N C I A C (1 1 32 8 ) 12 5 0 12 5 1 TO T A L S 87 1 59 3 68 9 41 0 86 1 20 6 28 5 10 4 21 9 II ) (J ) "t J - i ~ m 11 ) ' - x co - i " t J : : T CD I I ) () 6 ' -i ' o - C m ; : : ; : 1\ , ) 3 ' z 0 - 0 :; : = C 6 ~ (J ) ( ) CD ( . . ) 12 5 2 ID A H O P O W E R C O M P A N Y PA G E 3 K 12 5 3 CL A S S C O S T O F S E R V I C E S T U D Y 12 5 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 12 5 5 ... TA B L E 21 - FE D E R A L I N C O M E T A X E S ' " AL L O C A T I O N T O C L A S S E S 12 5 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 12 5 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 5 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 12 5 9 PR O D U C T I O N (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - S ) 12 6 0 DE M A N D - P O W E R S U P P L Y D1 0 12 6 1 DE M A N D - S u m m e r D1 0 S 22 0 92 8 50 6 93 5 55 5 92 , 4 1 5 89 3 97 7 49 9 79 7 94 1 12 7 12 6 2 DE M A N D - N o n - Su m m e r D1 0 N S 20 9 20 6 26 0 , 4 0 3 82 , 98 5 13 4 85 1 19 8 57 0 94 3 72 8 00 6 45 9 24 8 12 6 3 EN E R G Y - P O W E R S U P P L Y E1 0 12 6 4 EN E R G Y - S u m m e r E1 0 S 12 4 10 6 22 4 82 6 71 4 93 , 27 8 84 9 13 2 46 2 54 7 09 3 08 0 52 0 12 6 5 EN E R G Y - N o n - Su m m e r E1 0 N S 71 1 31 0 14 6 25 0 12 7 79 3 21 3 , 54 0 87 4 15 1 67 5 27 8 91 4 38 7 79 9 12 6 6 12 6 7 TR A N S M I S S I O N 12 6 8 DE M A N D - P O W E R S U P P L Y D1 1 12 6 9 DE M A N D - T R A N S M I S S I O N D1 3 60 2 48 2 89 2 57 3 15 8 57 8 23 1 92 8 13 5 , 27 3 92 4 25 7 36 4 34 9 61 1 12 7 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 12 7 1 DE M A N D - D I R E C T DA 3 5 0 9 12 7 2 12 7 3 DI S T R I B U T I O N 12 7 4 SU B S T A T I O N S - G E N E R A L D2 0 28 0 72 5 31 9 71 3 33 5 02 6 66 3 08 6 67 8 35 1 , 4 0 6 80 0 09 4 12 7 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 45 9 58 1 69 5 12 7 6 LI N E S - P R I M A R Y D E M A N D D2 0 3, 4 8 5 54 3 40 2 , 10 3 91 5 80 , 77 3 70 4 , 4 8 3 78 3 37 3 34 5 85 0 04 4 12 7 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 97 9 , 4 0 4 66 2 , 93 3 13 4 02 8 58 1 10 6 69 6 49 9 19 0 12 7 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 24 7 74 7 51 1 06 9 16 5 92 1 12 7 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 54 8 19 9 22 0 52 0 58 1 70 4 11 0 80 0 28 0 71 9 13 3 , 69 3 12 8 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 31 1 31 6 26 1 54 2 08 0 78 1 41 0 12 8 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 20 0 64 2 12 7 13 4 23 6 12 8 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 12 3 01 8 98 1 37 3 63 6 49 3 08 8 24 8 23 5 59 4 97 1 12 8 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 20 5 64 0 01 3 , 4 3 1 68 0 02 3 33 8 12 8 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 75 8 35 7 48 7 04 7 16 0 24 4 71 6 61 9 61 3 12 8 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 43 0 66 3 37 4 53 6 18 7 03 1 12 8 6 SE R V I C E S CW 3 6 9 28 9 , 4 0 8 23 6 22 1 83 1 43 5 74 6 00 5 13 7 12 8 7 ME T E R S CW 3 7 0 08 8 27 5 56 4 15 4 12 4 35 3 56 8 22 4 21 5 86 4 13 9 21 5 12 8 8 ST R E E T L I G H T S DA 3 7 3 27 , 23 2 12 8 9 IN S T A L L O N C U S T P R E M I S E S 98 8 98 3 12 9 0 12 9 1 CU S T O M E R A C C O U N T I N G 12 9 2 ME T E R R E A D I N G CW 9 0 2 12 9 3 CU S T O M E R A C C O U N T S CW 9 0 3 12 9 4 UN C O L L E C T I B L E S CW 9 0 4 12 9 5 MI S C C1 0 12 9 6 12 9 7 CO N S U M E R I N F O R M A T I O N 12 9 8 CU S T O M E R A S S I S T C1 0 12 9 9 SA L E S E X P E N S E C1 0 13 0 0 AD V E R T I S I N G C1 0 13 0 1 MI S C C1 0 13 0 2 13 0 3 MI S C E L L A N E O U S 13 0 4 DE M A N D D9 9 U 13 0 5 EN E R G Y E9 9 U 13 0 6 CU S T O M E R C1 0 13 0 7 RE V E N U E R0 2 13 0 8 OT H E R DA 4 5 4 13 0 9 SU B S T A T I O N C I A C CI A C (1 8 5 87 7 ) 06 6 ) 62 3 ) 25 0 ) (3 , 4 3 2 ) (2 ) (1 6 7 00 8 ) (1 , 4 9 6 ) 13 1 0 13 1 1 TO T A L S 11 9 , 94 3 55 2 49 3 09 2 78 7 04 7 69 1 61 9 33 5 22 , 68 7 25 1 79 8 86 3 89 9 I\ ) II I "'C - I ~ m 1\ ) ' - UJ - I " ' C : : r CD I \ ) ( ) 5 ' "" c m ~ (. . ) 3 ' z 0 - 0 .. . . . - -. J . ... . " ' C 6. . . . (j ) ( ) c o (.. ) 12 5 2 ID A H O P O W E R C O M P A N Y PA G E 3 K 12 5 3 CL A S S C O S T O F S E R V I C E S T U D Y 12 5 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 12 5 5 TA B L E 21 - FE D E R A L I N C O M E T A X E S AL L O C A T I O N T O C L A S S E S 12 5 6 (A ) (I ) (J ) (K ) (L ) (M ) (N ) 12 5 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C 12 5 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 12 5 9 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 6 0 DE M A N D - P O W E R S U P P L Y D1 0 12 6 1 DE M A N D - S u m m e r D1 0 S 22 0 92 8 82 9 94 3 72 1 06 2 13 9 56 6 12 6 2 DE M A N D - N o n - Su m m e r D1 0 N S 20 9 20 6 71 5 82 9 88 6 72 6 63 8 20 8 40 6 12 6 3 EN E R G Y - P O W E R S U P P L Y E1 0 12 6 4 EN E R G Y - S u m m e r E1 0 S 12 4 10 6 10 9 21 1 37 7 91 8 33 5 17 3 11 0 12 6 5 EN E R G Y - N o n - S u m m e r E1 0 N S 71 1 31 0 16 5 12 , 86 5 40 6 12 9 , 10 1 11 4 16 8 40 9 , 4 8 4 12 6 6 12 6 7 TR A N S M I S S I O N 12 6 8 DE M A N D - P O W E R S U P P L Y D1 1 12 6 9 DE M A N D - T R A N S M I S S I O N D1 3 60 2 , 4 8 2 44 6 24 1 83 4 11 3 50 8 90 , 97 5 35 7 22 8 12 7 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 12 7 1 DE M A N D - D I R E C T DA 3 5 0 9 12 7 2 12 7 3 DIS T R I B U T I O N 12 7 4 SU B S T A T I O N S - G E N E R A L D2 0 28 0 72 5 69 0 95 3 74 4 12 7 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 45 9 58 1 83 4 42 1 05 2 12 7 6 LI N E S - P R I M A R Y D E M A N D D2 0 3, 4 8 5 54 3 98 3 32 5 79 0 12 7 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 97 9 , 4 0 4 32 3 59 0 56 4 12 7 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 24 7 74 7 26 , 24 5 12 7 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 54 8 19 9 78 4 99 5 12 4 12 8 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 31 1 31 6 15 2 12 8 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 20 0 64 2 27 9 12 8 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 12 3 01 8 46 8 4,4 2 7 55 3 12 8 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 20 5 64 0 46 3 35 9 34 4 12 8 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 75 8 35 7 73 1 19 7 27 4 12 8 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 43 0 66 3 64 9 13 3 12 7 12 8 6 SE R V I C E S CW 3 6 9 28 9 , 4 0 8 12 8 7 ME T E R S CW 3 7 0 08 8 27 5 22 2 29 9 27 7 12 8 8 ST R E E T L I G H T S DA 3 7 3 23 2 12 8 12 8 9 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 98 8 12 9 0 12 9 1 CU S T O M E R A C C O U N T I N G 12 9 2 ME T E R R E A D I N G CV V 9 0 2 12 9 3 CU S T O M E R A C C O U N T S CV V 9 0 3 12 9 4 UN C O L L E C T I B L E S CV V 9 0 4 12 9 5 MI S C C1 0 12 9 6 12 9 7 CO N S U M E R I N F O R M A T I O N 12 9 8 CU S T O M E R A S S I S T C1 0 12 9 9 SA L E S E X P E N S E C1 0 13 0 0 AD V E R T I S I N G C1 0 13 0 1 MI S C C1 0 13 0 2 13 0 3 MI S C E L L A N E O U S 13 0 4 DE M A N D D9 9 U 13 0 5 EN E R G Y E9 9 U 13 0 6 CU S T O M E R C1 0 13 0 7 RE V E N U E R0 2 13 0 8 OT H E R IN T F U N D 13 0 9 SU B S T A T I O N C I A C (1 8 5 87 7 ) 13 1 0 13 1 1 TO T A L S 11 9 94 3 54 1 36 7 12 2 39 7 19 6 41 4 90 3 71 0 12 3 (' ) II ) IJ ) "U - i 11 ) ' - ~g ; I ~ ~ -" " c m g : -" " 3 ' z 0 - 0 :; : = O b ~ m ( ' ) CX I ( , , ) ID A H O P O W E R C O M P A N Y PA G E 3 L CL A S S C O S T O F S E R V I C E S T U D Y 3 - TA B L E 22 - AL L O C A T I O N F A C T O R SU M M A R Y - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C A T I O N T O C L A S S E S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) FU N C T I O N FA C T O R TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N NA M E FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y PR O D U C T I O N (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 5 ) DE M A N D - P O W E R S U P P L Y D1 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 DE M A N D - S u m m e r D1 0 S 0, 4 4 7 6 15 9 8 00 7 8 00 9 8 09 4 8 00 0 0 05 3 0 09 9 8 DE M A N D - N o n - Su m m e r D1 0 N S 55 2 4 23 9 7 00 8 8 01 4 3 12 7 1 00 0 1 07 7 2 04 8 7 EN E R G Y - P O W E R S U P P L Y E1 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 EN E R G Y - S u m m e r E1 0 S 34 8 5 10 3 5 00 4 7 00 7 9 07 1 7 00 0 1 04 6 2 09 1 3 EN E R G Y - N o n - Su m m e r E1 0 N S 65 1 5 26 5 8 01 0 8 01 8 0 15 8 4 00 0 3 10 8 1 03 2 8 EN E R G Y - A N N U A L E1 0 00 0 0 36 9 3 01 5 5 02 5 9 23 0 1 00 0 4 15 4 3 12 4 1 TR A N S M I S S I O N DE M A N D - P O W E R S U P P L Y D1 1 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 DE M A N D - T R A N S M I S S I O N D1 3 00 0 0 0, 4 0 5 4 01 6 5 02 4 2 22 2 4 00 0 1 13 0 9 14 0 5 DE M A N D - S U B T R A N S M I S S I O N D1 5 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 DE M A N D - D I R E C T DA 3 5 0 9 39 2 18 9 DI S T R I B U T I O N SU B S T A T I O N S - G E N E R A L D2 0 20 2 94 6 28 8 , 4 2 5 97 6 22 4 64 7 36 6 63 8 34 3 07 5 78 1 12 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 06 3 25 0 92 0 LI N E S - P R I M A R Y D E M A N D D2 0 20 2 94 6 28 8 , 4 2 5 97 6 22 4 64 7 36 6 63 8 34 3 07 5 78 1 12 5 LI N E S - P R I M A R Y C U S T O M E R C2 0 45 9 78 9 38 6 27 7 13 3 13 5 78 4 11 6 37 5 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 18 0 01 8 71 9 35 1 46 1 82 9 9, 4 9 6 67 7 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 20 2 94 6 28 8 , 4 2 5 97 6 22 4 64 7 36 6 63 8 34 3 07 5 78 1 12 5 LI N E T R A N S - P R I M A R Y C U S T C5 0 45 9 78 9 38 6 27 7 13 3 13 5 78 4 11 6 37 5 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 12 , 67 3 64 3 16 6 31 7 8, 4 7 9 05 9 LI N E T R A N S - S E C O N D D E M A N D D6 0 78 7 26 8 28 8 , 4 2 5 97 6 64 7 36 6 63 8 62 1 78 1 12 5 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 45 9 53 9 38 6 27 7 13 3 78 4 37 5 LI N E S - S E C O N D A R Y D E M A N D D3 0 00 6 14 3 28 8 , 4 2 5 97 6 64 7 36 6 63 8 62 1 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 44 4 16 4 38 6 27 7 13 3 78 4 SE R V I C E S CW 3 6 9 14 9 60 0 38 , 4 8 4 , 4 5 9 39 3 77 6 92 1 05 4 04 4 16 3 75 3 97 7 33 0 ME T E R S CW 3 7 0 08 9 58 2 24 , 92 9 28 5 5, 4 9 5 00 2 68 7 93 2 90 7 79 2 22 2 83 3 58 7 15 1 75 5 ST R E E T L I G H T S DA 3 7 3 82 1 , 4 7 6 85 8 62 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 31 5 , 4 1 7 46 2 31 0 37 3 49 5 IN S T A L L O N C U S T P R E M CW i N S T A L 45 9 16 3 96 2 39 0 56 6 33 6 74 8 31 3 62 4 28 8 30 6 CU S T O M E R A C C O U N T I N G ME T E R R E A D I N G CV V 9 0 2 96 2 97 6 60 6 39 4 31 7 13 1 30 4 02 0 26 4 32 0 26 1 23 2 20 3 12 3 CU S T O M E R A C C O U N T S CV V 9 0 3 76 1 11 7 15 4 36 8 65 7 22 3 99 5 52 3 19 4 27 , 4 9 2 32 4 56 9 UN C O L L E C T I B L E S CV V 9 0 4 92 6 34 7 46 6 68 8 58 5 67 6 67 8 31 8 , 7 2 0 MI S C C1 0 45 9 79 2 38 6 27 7 13 3 13 5 78 4 11 6 37 5 CO N S U M E R I N F O R M A T I O N CU S T O M E R A S S I S T C1 0 45 9 79 2 38 6 27 7 13 3 13 5 78 4 11 6 37 5 SA L E S E X P E N S E C1 0 45 9 79 2 38 6 27 7 13 3 13 5 78 4 11 6 37 5 AD V E R T I S I N G C1 0 45 9 79 2 38 6 27 7 13 3 13 5 78 4 11 6 37 5 MI S C C1 0 45 9 79 2 38 6 27 7 13 3 13 5 78 4 11 6 37 5 MI S C E L L A N E O U S DE M A N D D9 9 U 52 2 09 0 86 1 12 3 62 8 75 1 17 4 32 7 19 0 20 5 EN E R G Y E9 9 U 13 , 4 5 9 20 0 89 2 96 4 09 7 04 4 20 8 04 3 39 2 36 0 73 4 75 5 08 9 , 29 6 20 4 90 2 71 2 14 5 34 0 04 0 53 9 30 4 09 2 CU S T O M E R C1 0 45 9 , 7 9 2 38 6 27 7 13 3 13 5 78 4 11 6 37 5 MIS C . R E V E N U E R0 2 84 6 , 4 0 8 51 2 65 0 18 8 05 6 63 8 09 4 60 1 18 5 12 6 RE T A I L S A L E S R E V E N U E R0 1 61 7 82 0 26 8 29 4 08 7 61 0 38 1 32 8 77 2 69 7 12 6 22 1 21 0 93 1 14 7 86 9 , 4 7 4 75 0 65 9 SU B S T A T I O N C I A C CI A C (2 2 23 5 00 4 ) (8 3 17 7 ) (3 8 7 , 4 7 4 ) (9 0 , 59 3 ) (1 3 8 21 0 ) (6 4 ) 72 4 66 4 ) (6 0 25 5 ) FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 64 8 74 5 64 8 43 5 18 5 95 3 46 5 63 5 , 4 9 8 IN T E R V E N O R F U N D I N G IN T F U N D 64 9 80 5 19 3 65 1 III "U - t ~ m Il l ' - (C - t " U : : T CD I I I Oa ' -I o o - e m ; : : + : 01 3 ' z 0 - 0 :; = C 6 ~ OJ a ( ) ) ( 0 ) ID A H O P O W E R C O M P A N Y PA G E 3 L CL A S S C O S T O F S E R V I C E S T U D Y 3 - TA B L E 22 - AL L O C A T I O N F A C T O R SU M M A R Y - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 20 0 7 AL L O C A T I O N T O C L A S S E S (I ) (J ) (K ) (L ) (M ) (N ) FU N C T I O N FA C T O R TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C NA M E FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) DE M A N D - P O W E R S U P P L Y D1 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 DE M A N D - S u m m e r D1 0 S 0.4 4 7 6 00 0 3 00 0 0 00 0 1 00 4 0 00 3 4 01 4 8 DE M A N D - N o n - S u m m e r D1 0 N S 55 2 4 00 0 5 00 0 3 00 0 2 00 7 5 00 5 9 02 2 1 EN E R G Y - P O W E R S U P P L Y E1 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 EN E R G Y - S u m m e r E1 0 S 34 8 5 00 0 3 00 0 4 00 0 1 00 3 9 00 3 6 01 4 6 EN E R G Y - N o n - Su m m e r E1 0 N S 65 1 5 00 0 9 00 1 1 00 0 3 01 0 9 00 9 6 03 4 6 EN E R G Y - A N N U A L E1 0 00 0 0 00 1 2 00 1 5 00 0 4 01 4 8 01 3 2 04 9 2 TR A N S M I S S I O N 00 0 0 DE M A N D - P O W E R S U P P L Y D1 1 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 DE M A N D - T R A N S M I S S I O N D1 3 00 0 0 00 0 9 00 0 3 00 0 3 01 1 8 00 9 5 03 7 2 DE M A N D - S U B T R A N S M I S S I O N D1 5 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 DE M A N D - D I R E C T DA 3 5 0 9 39 2 20 3 DI S T R I B U T I O N SU B S T A T I O N S - G E N E R A L D2 0 20 2 94 6 57 9 81 2 72 6 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 06 3 , 25 0 36 7 57 9 63 2 75 1 LIN E S - P R I M A R Y D E M A N D D2 0 20 2 94 6 57 9 81 2 72 6 LIN E S - P R I M A R Y C U S T O M E R C2 0 45 9 78 9 70 1 13 7 13 1 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 18 0 01 8 50 2 16 1 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 20 2 94 6 57 9 81 2 72 6 LIN E T R A N S - P R I M A R Y C U S T C5 0 45 9 78 9 70 1 13 7 13 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 12 , 67 3 64 3 02 8 26 7 LIN E T R A N S - S E C O N D D E M A N D D6 0 78 7 26 8 57 9 81 2 72 6 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 45 9 53 9 70 1 13 7 13 1 LIN E S - S E C O N D A R Y D E M A N D D3 0 00 6 14 3 57 9 81 2 72 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 44 4 16 4 70 1 13 7 13 1 SE R V I C E S CW 3 6 9 14 9 60 0 31 7 ME T E R S CW 3 7 0 08 9 58 2 66 4 92 0 96 2 82 9 21 0 42 2 ST R E E T L I G H T S DA 3 7 3 82 1 , 4 7 6 80 6 98 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 31 5 , 4 1 7 08 7 IN S T A L L O N C U S T P R E M CW I N S T A L 1,4 5 9 16 3 23 8 34 1 32 6 CU S T O M E R A C C O U N T I N G ME T E R R E A D I N G CW 9 0 2 96 2 97 6 25 2 25 2 25 2 CU S T O M E R A C C O U N T S CW 9 0 3 76 1 11 7 90 8 89 2 76 5 23 7 23 7 23 7 UN C O L L E C T I B L E S CW 9 0 4 92 6 34 7 MI S C C1 0 45 9 79 2 70 1 13 7 13 1 CO N S U M E R I N F O R M A T I O N CU S T O M E R A S S I S T C1 0 45 9 79 2 70 1 13 7 13 1 SA L E S E X P E N S E C1 0 45 9 79 2 70 1 13 7 13 1 AD V E R T I S I N G C1 0 45 9 79 2 70 1 13 7 13 1 MI S C C1 0 45 9 79 2 70 1 13 7 13 1 MI S C E L L A N E O U S DE M A N D D9 9 U 52 2 09 0 36 6 60 0 28 5 55 9 01 5 52 5 EN E R G Y E9 9 U 13 , 4 5 9 , 20 0 89 2 33 7 , 4 1 2 70 4 63 6 5, 4 7 4 73 5 21 5 50 0 00 1 18 8 32 5 62 4 70 2 , 14 0 24 5 CU S T O M E R C1 0 45 9 79 2 70 1 13 7 13 1 MIS C . R E V E N U E R0 2 84 6 , 4 0 8 18 5 79 1 RE T A I L S A L E S R E V E N U E R0 1 61 7 82 0 26 8 88 0 61 0 05 6 14 6 18 8 54 3 38 4 84 9 65 7 88 1 63 8 11 4 SU B S T A T I O N C I A C CI A C (2 2 23 5 00 4 ) (1 7 8 ) (2 2 6 ) (2 8 ) (7 0 28 8 ) (1 4 67 9 84 7 ) FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 64 8 74 5 17 7 , 5 7 4 51 8 17 2 IN T E R V E N O R F U N D I N G IN T F U N D 64 9 (" ) (1 ) "U - I !J Q) ' - x (C -I " U : T (1 ) Q ) ( " ) C ' -I ' - ; : : m ; : : ; : (j ) 3 ' Z 0 - 0 -.. I . -I ' - " U 6 -I ' - (j ) ( " ) O J ( , ) ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 SU M M A R Y OF RA T E BA S E - AL L O C A T I O N T O C L A S S E S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 F U N C T I O N AL L O C A T I O N TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N FA C T O R RA T E B A S E RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 P R O D U C T I O N (1 ) (7 ) (9 - (9 - 8 ) (1 5 ) (1 9 - (2 4 - 8 ) DE M A N D - P O W E R S U P P L Y D1 0 37 9 73 1 91 5 DE M A N D - S u m m e r D1 0 S 16 9 96 8 00 5 68 1 16 0 96 1 90 9 72 1 , 37 3 99 8 58 6 12 5 79 2 89 7 24 5 DE M A N D - N o n - 8 u m m e r D1 O N S 20 9 76 3 91 0 02 1 74 0 34 1 64 1 5,4 3 0 , 16 6 26 3 92 6 97 3 31 5 30 4 18 , 4 9 2 94 4 EN E R G Y - P O W E R S U P P L Y E1 0 47 6 58 7 64 5 EN E R G Y - S u m m e r E1 0 S 16 6 06 9 18 0 32 1 , 20 7 24 3 , 4 7 0 75 6 , 10 7 19 2 78 6 66 9 03 0 , 31 2 51 0 29 7 EN E R G Y - N o n - 8 u m m e r E1 0 N S 31 0 51 8 46 5 12 6 69 2 95 1 14 5 96 0 59 8 81 4 46 8 , 18 4 14 7 98 9 51 , 4 9 9 20 2 61 5 , 85 7 16 T R A N S M I S S I O N DE M A N D - P O W E R S U P P L Y D1 1 DE M A N D - T R A N S M I S S I O N D1 3 38 6 67 2 , 0 4 9 15 6 74 5 84 3 38 5 58 9 33 9 24 6 98 3 01 6 20 6 50 , 63 1 44 7 34 6 , 04 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 DE M A N D - D I R E C T DA 3 5 0 9 06 6 72 4 22 D I S T R I B U T I O N SU B S T A T I O N S - G E N E R A L D2 0 13 2 10 7 99 5 14 2 09 0 30 8 77 4 06 1 , 4 2 7 70 1 11 3 56 1 15 0 39 5 21 8 10 7 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 50 6 37 9 24 1 LIN E S - P R I M A R Y D E M A N D D2 0 14 0 35 5 58 1 56 , 4 5 9 78 4 2,4 5 2 91 2 25 2 55 3 36 8 08 1 77 8 03 3 81 3 22 9 50 4 LIN E S - P R I M A R Y C U S T O M E R C2 0 70 6 47 7 96 2 84 3 39 7 04 5 23 , 4 0 3 29 6 , 4 1 7 10 9 66 5 32 5 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 97 6 24 2 91 3 17 8 32 4 91 6 68 1 31 4 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 07 4 81 8 87 9 87 1 38 5 78 9 51 1 55 4 4,4 6 1 67 0 28 9 36 4 , 4 8 5 38 3 54 1 LIN E T R A N S - P R I M A R Y C U S T C5 0 53 6 06 1 53 1 77 0 84 8 83 5 68 1 67 5 73 1 16 3 41 9 19 6 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 07 9 , 4 3 5 01 8 52 4 40 5 39 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 85 , 4 8 9 52 1 51 7 84 9 71 6 , 86 4 85 5 84 7 24 0 71 8 95 8 22 8 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 54 8 61 1 80 8 74 9 28 9 , 08 7 61 8 33 9 10 6 62 4 31 2 LIN E S - S E C O N D A R Y D E M A N D D3 0 53 7 , 4 7 4 61 2 38 3 85 2 06 6 85 4 19 4 93 4 67 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 34 1 91 5 08 1 77 8 21 5 55 5 96 7 66 5 SE R V I C E S CW 3 6 9 65 3 87 7 51 2 13 1 83 8 83 3 52 9 75 4 86 2 40 , 4 7 5 48 8 73 3 ME T E R S CW 3 7 0 82 2 58 7 71 7 30 6 00 7 , 4 3 0 62 6 89 2 02 8 67 2 20 2 75 9 62 3 60 5 90 9 ST R E E T L I G H T S DA 3 7 3 09 6 56 1 69 0 46 7 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 04 0 86 5 CW I N S T A L 40 C U S T O M E R A C C O U N T I N G ME T E R R E A D I N G CW 9 0 2 CU S T O M E R A C C O U N T S CW 9 0 3 UN C O L L E C T I B L E S CW 9 0 4 MIS C C1 0 46 C O N S U M E R I N F O R M A T I O N CU S T O M E R A S S I S T C1 0 SA L E S E X P E N S E C1 0 AD V E R T I S I N G C1 0 MIS C C1 0 52 M I S C E L L A N E O U S DE M A N D D9 9 U EN E R G Y E9 9 U CU S T O M E R C1 0 RE V E N U E R0 2 OT H E R R0 1 SU B S T A T I O N C I A C CI A C (2 2 23 6 33 1 ) (8 3 18 2 ) (3 8 7 , 4 9 7 ) (9 0 59 8 ) (1 3 8 21 8 ) (6 4 ) 72 5 06 5 ) (6 0 25 9 ) 60 T O T A L S 88 2 67 0 92 0 82 7 60 6 27 4 00 4 26 1 42 , 18 8 35 0 38 7 35 0 67 1 91 3 , 55 8 21 1 47 9 02 3 27 6 39 4 99 0 != ' m . - "' 0 - I " ' O : : r mm ( ) 5 ' 'a j 2 " m ; : : : ; : 3 o ~ 0 _ -. J . .. . . . " ' 0 0 - 1 ' - (j ) ( ) IX ) - I ' - ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 20 0 7 SU M M A R Y OF R A T E BA S E ' " AL L O C A T I O N T O C L A S S E S (I) (J ) (K ) (L ) (M ) (N ) FU N C T I O N AL L O C A T I O N TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C FA C T O R RA T E B A S E GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) DE M A N D - P O W E D1 0 37 9 73 1 91 5 DE M A N D - S u m m D1 0 S 16 9 96 8 00 5 11 3 92 0 97 3 51 8 92 8 29 1 08 9 62 0 03 2 DE M A N D - N a n - D1 0 N S 20 9 76 3 91 0 18 9 86 6 11 3 92 0 94 6 84 7 98 9 24 0 , 4 1 8 39 2 07 5 EN E R G Y - P O W E E1 0 47 6 58 7 64 5 EN E R G Y - S u m m , E1 0 S 16 6 06 9 18 0 16 5 44 5 20 9 84 9 44 1 84 9 03 8 70 4 75 8 97 0 , 80 1 EN E R G Y - N a n - E1 0 N S 31 0 51 8 46 5 40 9 30 5 51 8 04 8 13 7 16 0 19 8 , 63 7 59 7 29 9 16 , 4 8 9 05 8 TR A N S M I S S I O N DE M A N D - P O W E D1 1 DE M A N D - T R A N : D1 3 38 6 67 2 04 9 34 0 11 0 13 0 , 4 9 8 11 4 13 0 57 0 72 8 66 3 37 2 38 4 81 4 DE M A N D - S U B T I D1 5 DE M A N D - D I R E C D A 3 5 0 9 06 6 34 2 DI S T R I B U T I O N SU B S T A T I O N S - D2 0 13 2 10 7 99 5 18 8 86 4 23 9 72 0 94 4 SU B S T A T I O N S - I D A 3 6 0 2 18 , 50 6 37 9 48 3 24 2 16 , 95 4 89 6 LI N E S - P R I M A R ~ D2 0 14 0 35 5 58 1 20 0 65 5 25 4 , 68 6 81 4 LI N E S - P R I M A R ~ C2 0 70 6 , 4 7 7 29 4 87 6 23 , 75 0 70 9 LI N E S - S E C O N D , D A 3 6 4 7 97 6 24 2 05 6 83 4 LI N E T R A N S - P R D5 0 07 4 81 8 55 9 40 , 05 7 00 4 LI N E T R A N S - P R C5 0 53 6 06 1 46 , 37 7 73 5 57 2 LI N E T R A N S - S E D A 3 6 8 07 9 , 4 3 5 65 5 , 51 9 LI N E T R A N S - S E D6 0 85 , 46 9 52 1 14 0 , 4 4 5 17 8 26 2 26 7 LI N E T R A N S - S E C6 0 54 8 61 1 17 9 70 4 14 , 4 7 4 84 0 LI N E S - S E C O N D , D3 0 53 7 , 4 7 4 70 1 88 , 4 7 0 05 1 LI N E S - S E C O N D , C3 0 34 1 91 5 66 , 4 1 4 34 9 11 5 SE R V I C E S CW 3 6 9 65 3 87 7 31 4 ME T E R S CW 3 7 0 82 2 , 58 7 60 5 83 8 69 9 95 7 12 , 03 8 51 , 4 1 6 ST R E E T L I G H T S DA 3 7 3 09 6 56 1 09 2 , 4 0 4 IN S T A L L O N C U S D A 3 7 1 04 0 CW i N S T A L CU S T O M E R A C C C ME T E R R E A D I N G C V V 9 0 2 CU S T O M E R A C C CV V 9 0 3 UN C O L L E C T I B L E C V V 9 0 4 MI S C C1 0 CO N S U M E R I N F O R M A T I O N CU S T O M E R A S S I C1 0 SA L E S E X P E N S E C1 0 AD V E R T I S I N G C1 0 MI S C C1 0 MI S C E L L A N E O U S DE M A N D D9 9 U EN E R G Y E9 9 U CU S T O M E R C1 0 RE V E N U E R0 2 OT H E R R0 1 SU B S T A T I O N C I P CI A C (2 2 23 6 33 1 ) (1 7 8 ) (2 2 6 ) (2 8 ) (7 0 29 2 ) (1 4 68 0 72 3 ) TO T A L S 88 2 67 0 92 0 43 7 66 9 91 3 83 5 56 8 63 8 99 4 27 7 63 7 00 6 18 2 36 8 (' ) (I I (1 ) . - lJ - I l J : J ~~ 0 2 ' . (1 ) c : m 3 o g : -- J . .. . . . l J 0 -" ' " m( ' ) o o - " , " ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 64 SU M M A R Y OF EX P E N S E S E X L U D I N G I N C O M E T A X E S AL L O C A T I O N T O C L A S S E S (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 66 F U N C T I O N AL L O C A T I O N TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N FA C T O R EX P E N S E S RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 68 P R O D U C T I O N (1 ) (7 ) (9 - (9 - (1 5 ) (1 9 - (2 4 - 8 ) DE M A N D - P O W E R S U P P L Y D1 0 70 , 03 9 , 4 5 4 DE M A N D - S u m m e r D1 0 S 34 9 66 0 19 2 30 5 54 6 30 8 68 6 38 7 63 9 74 0 71 2 09 1 98 9 93 8 DE M A N D - N o n - Su m m e r D1 O N S 68 9 . 79 5 78 8 , 4 5 7 61 6 34 7 00 1 56 4 90 2 , 01 5 00 4 5, 4 0 7 04 6 3,4 1 0 92 1 EN E R G Y - P O W E R S U P P L Y E1 0 36 5 84 1 97 2 EN E R G Y - S u m m e r E1 0 S 12 7 , 4 7 9 33 6 86 0 33 5 72 2 15 0 88 3 29 3 24 7 33 6 45 , 80 3 91 1 08 2 39 9 71 8 EN E R G Y - N o n - Su m m e r E1 0 N S 23 8 36 2 63 6 25 3 04 4 95 0 18 2 60 0 68 9 93 1 46 3 11 3 60 0 53 2 22 4 98 7 16 8 76 T R A N S M I S S I O N DE M A N D - P O W E R S U P P L Y D1 1 DE M A N D - T R A N S M I S S I O N D1 3 67 4 20 2 70 4 27 8 72 1 24 6 05 4 85 8 71 1 , 69 1 20 2 71 8 76 9 13 8 32 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 DE M A N D - D I R E C T DA 3 5 0 9 24 1 82 D I S T R I B U T I O N SU B S T A T I O N S - G E N E R A L D2 0 24 1 22 6 72 8 71 1 24 8 88 6 33 0 02 1 87 8 37 7 28 3 52 5 , 4 1 1 47 3 10 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 14 2 88 9 21 4 LI N E S - P R I M A R Y D E M A N D D2 0 55 3 32 3 29 0 , 4 5 6 53 3 96 2 70 8 03 3 17 5 30 9 62 5 27 2 63 8 7, 4 5 1 25 4 LI N E S - P R I M A R Y C U S T O M E R C2 0 35 0 91 5 57 6 81 6 17 4 85 6 09 4 93 5 26 6 37 7 58 0 20 2 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 37 2 15 2 26 3 14 2 69 0 91 8 96 1 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 85 1 62 7 74 4 84 0 36 0 90 9 37 4 24 3 94 7 19 8 33 2 45 1 56 9 LI N E T R A N S - P R I M A R Y C U S T C5 0 05 1 52 0 88 3 , 4 0 1 20 0 30 9 68 0 26 5 16 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 67 7 69 1 16 9 31 1 45 3 39 6 LIN E T R A N S - S E C O N D D E M A N D D6 0 17 0 83 4 31 4 74 5 14 4 01 0 66 5 48 5 21 4 17 0 00 9 60 9 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 07 2 24 2 42 3 02 5 27 5 88 8 21 9 62 5 13 6 24 7 LI N E S - S E C O N D A R Y D E M A N D D3 0 21 9 73 2 35 2 32 0 14 5 64 3 68 4 36 5 26 2 21 8 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 96 4 23 1 57 7 , 9 0 9 20 7 77 3 16 5 40 2 SE R V I C E S CW 3 6 9 31 6 54 7 70 7 03 3 23 8 72 1 98 9 21 4 82 4 51 9 13 9 08 7 ME T E R S CW 3 7 0 59 3 57 1 56 5 20 0 66 7 54 8 20 8 76 4 00 6 68 2 25 2 96 6 86 6 , 85 1 ST R E E T L I G H T S DA 3 7 3 50 8 59 4 07 6 64 3 IN S T A L L O N C U S T P R E M I S E S CW i N S T A L 00 6 , 4 6 8 98 2 91 4 15 9 81 7 69 2 12 7 22 6 64 6 , 19 3 59 3 92 6 10 0 C U S T O M E R A C C O U N T I N G 10 1 ME T E R R E A D I N G CV V 9 0 2 64 4 22 8 00 8 07 1 61 6 26 0 59 0 78 2 51 3 63 6 50 7 63 5 39 4 71 6 10 2 CU S T O M E R A C C O U N T S CV V 9 0 3 08 0 , 61 8 26 9 , 02 7 15 0 05 0 98 7 91 5 51 8 10 7 56 7 95 1 10 3 UN C O L L E C T I B L E S CV V 9 0 4 92 6 , 4 0 5 46 6 73 7 58 6 67 8 67 8 31 8 72 6 10 4 MI S C C1 0 10 5 10 6 C O N S U M E R I N F O R M A T I O N 10 7 CU S T O M E R A S S I S T C1 0 05 0 32 4 76 3 17 8 54 5 09 6 36 4 43 3 , 93 4 03 1 26 9 19 5 10 8 SA L E S E X P E N S E C1 0 10 9 AD V E R T I S I N G C1 0 11 0 MI S C C1 0 11 1 11 2 M I S C E L L A N E O U S 11 3 DE M A N D D9 9 U 11 4 EN E R G Y E9 9 U 94 4 83 4 71 7 30 4 06 2 12 6 44 6 39 8 85 3 30 9 99 8 22 2 , 4 2 7 11 5 CU S T O M E R C1 0 11 6 RE V E N U E R0 2 11 7 OT H E R IN T F U N D 64 9 80 5 19 3 65 1 11 8 RE T A I L S A L E S R E V E N U E 11 9 12 0 T O T A L S 62 9 34 6 , 4 9 0 27 1 18 4 90 9 85 7 14 5 66 6 , 4 7 4 12 9 32 5 91 4 89 7 , 4 2 2 80 0 70 3 95 5 75 4 rJ ) -I ~ m . - "u - I " U : : ' - DI D I O a ' 2" m ; : : ; : ,- , , - 3 6 ~ 0 _ -. J . -" U 6 ~ (J ) O O J ~ ID A H O P O W E R C O M P A N Y CL A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 7 64 - SU M M A R Y OF EX P E N S E S E X L U D I N G I N C O M E T A X E S AL L O C A T I O N T O C L A S S E S (I ) (J ) (K ) (L ) (M ) (N ) FU N C T I O N AL L O C A T I O N TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C FA C T O R EX P E N S E S GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) DE M A N D - P O W E D1 0 03 9 , 4 5 4 DE M A N D - S u m m D1 0 S 34 9 66 0 01 2 00 4 28 0 15 8 23 8 13 4 03 6 58 4 DE M A N D - N o n - D1 0 N S 68 9 79 5 02 0 01 2 00 8 52 5 29 6 41 3 23 3 54 7 87 2 EN E R G Y - P O W E E1 0 36 5 84 1 97 2 EN E R G Y - S u m m ' E1 0 S 12 7 , 4 7 9 33 6 12 7 , 00 1 16 1 08 6 42 , 55 8 1, 4 1 9 37 3 30 8 62 0 35 0 98 1 EN E R G Y - N o n - S . E1 0 N S 23 8 36 2 63 6 31 4 , 19 4 39 7 66 8 10 5 28 8 99 0 61 9 52 9 01 5 65 7 46 1 TR A N S M I S S I O N DE M A N D - P O W E D1 1 DE M A N D . T R A N : D1 3 43 , 67 4 20 2 38 , 4 1 5 74 0 89 1 51 6 25 9 41 3 77 4 62 4 75 0 DE M A N D - S U B T I D1 5 DE M A N D . D I R E C D A 3 5 0 9 24 1 15 6 DI S T R I B U T I O N SU B S T A T I O N S - D2 0 24 1 22 6 36 0 84 2 22 8 SU B S T A T I O N S - I D A 3 6 0 2 14 2 88 9 60 0 04 7 07 5 LI N E S - P R I M A R ~ D2 0 55 3 32 3 43 , 68 0 55 , 4 4 1 92 5 LI N E S - P R I M A R ~ C2 0 35 0 91 5 19 0 17 0 94 4 LIN E S - S E C O N D , D A 3 6 4 7 37 2 , 1 5 2 14 5 35 9 LIN E T R A N S - P R D5 0 85 1 , 62 7 64 7 36 0 42 0 LIN E T R A N S - P R C5 0 05 1 52 0 89 0 31 3 30 0 LI N E T R A N S - S E D A 3 6 8 67 7 69 1 98 4 LI N E T R A N S - S E D6 0 17 0 83 4 78 0 95 3 86 8 LIN E T R A N S - S E C6 0 07 2 24 2 07 4 21 4 16 1 LI N E S - S E C O N D , D3 0 21 9 73 2 91 4 12 2 88 9 LI N E S - S E C O N D , C3 0 96 4 , 23 1 35 2 91 4 87 4 SE R V I C E S CW 3 6 9 31 6 54 7 37 4 ME T E R S CW 3 7 0 59 3 57 1 20 2 27 9 89 9 98 3 00 9 12 2 ST R E E T L I G H T S DA 3 7 3 50 8 59 4 50 2 87 5 IN S T A L L O N C U S C W I N S T A L 00 6 46 8 73 2 70 3 67 2 10 0 CU S T O M E R A C C C 10 1 ME T E R R E A D I N G C W 9 0 2 64 4 22 8 37 6 37 6 37 6 10 2 CU S T O M E R A C C C W 9 0 3 08 0 61 8 83 4 06 1 83 8 41 5 41 5 41 5 10 3 UN C O L L E C T I B L E C W 9 0 4 92 6 40 5 10 4 MI S C C1 0 10 5 10 6 CO N S U M E R I N F O R M A T I O N 10 7 CU S T O M E R A S S I C1 0 05 0 32 4 78 2 39 9 29 4 10 8 SA L E S E X P E N S E C1 0 10 9 AD V E R T I S I N G C1 0 11 0 MI S C C1 0 11 1 11 2 MI S C E L L A N E O U S 11 3 DE M A N D D9 9 U 11 4 EN E R G Y E9 9 U 94 4 83 4 36 1 70 3 79 1 13 9 21 3 10 1 45 8 11 5 CU S T O M E R C1 0 11 6 RE V E N U E R0 2 11 7 OT H E R IN T F U N D 64 9 11 8 SU B S T A T I O N C I P 11 9 12 0 TO T A L S 62 9 34 6 , 4 9 0 82 4 , 4 3 8 23 0 85 4 21 2 85 1 77 0 63 6 23 1 27 9 38 8 , 11 1 I\)(J ) -I ~ m . - \J - I \ J : : : T I\ ) I \ ) ( ) C ' 2" m " " -" " . 3 b Q, = O 6 ~ (I ) ( ) CD - " "