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HomeMy WebLinkAbout20070920Schwendiman direct.pdf, ; c.. , , 1 ,. ! i.I i :_- BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AND CHARGES FOR ELECTRIC SERVICE TO ELECTRIC CUSTOMERS IN THE STATEOF IDAHO. IDAHO POWER COMPANY DIRECT TESTIMONY CELESTE SCHWENDIMAN IPC-O7 - ~) ,:': ~:~ ." ,.. :2' Please state your name and business address. Celeste Schwendiman andname business address is 1221 West Idaho Street, Boise, Idaho. whom employed and whatareyou capaci ty? I am employed by Idaho Power Company (the Company) as a Senior Pricing Analyst in the Pricing and Regulatory Services Department. Please describe your educational background. I received a Master s Degree in Business Administration from Northwest Nazarene University and a Bachelor of Arts Degree in Psychology from Eastern Oregon University.I have attended the Center for Public Utilities and National Association of Regulatory Utility Commissioners ' Practical Skills for a Changing Utility Environment conference, the Current Issues conference, and the Edison Electric Insti tute ' s Electric Advanced Rate Course. Please describe your work experlence with Idaho Power Company. I was hired by Idaho Power Company in 1997 as a Research Assistant II in the Pricing & Regulatory Services Departmen t .I have been promoted as follows: February 1998, Entry Analyst; August 1998, Analyst; and July 2001, Senior Analys t .From 1998 through 2004, I assisted in the SCHWENDlMAN, DI Idaho Power Company preparation of the Power Cost Adjustment (PCA) filings. 2005, 2006, and 2007, I sponsored testimony in the Company annual PCA filings.In 2005, I sponsored the jurisdictional separation study exhibits and testimony in case number IPC- 05-28, the Company s general rate case.In 2 0 0 6, sponsored testimony in case number IPC-06-, the Company s request to recover the costs resulting from a purchase power agreement. What is the scope of your testimony in this proceeding? I am sponsoring testimony in this proceeding on the Idaho jurisdictional revenue requirement resulting from the Jurisdictional Separation Study (JSS). testimony is outlined as follows: First, I am offering testimony summarizing the adjustments to the forecasted total system 2007 test year data used by the Company for purposes of restating the Company s rate base, revenues, and expenses for the twelve months ending December 31, 2007.Second, I am offering testimony relative to a jurisdictional separation study prepared using the adjusted 2007 total system data for determining the Idaho jurisdictional revenue deficiency. Finally, I am offering a 2008 test year and jurisdictional separation study which shows a 2008 Idaho jurisdictional revenue deficiency, even if the Company s request in this SCHWENDlMAN, DI Idaho Power Company case is granted without adjustment. Have you prepared exhibits for this proceeding? Yes,I am offering the following exhibits: Exhibi t 20, Summary of Total Rate Base and Net Income Adjustments Exhibit 21 , Summary of Adjustments - Electric Plant in Service Exhibi t 22, Summary of Adjustments - Accumulated Provision for Depreciation & Amortization Exhibit 23, Summary of Adjustments - Additions & Deductions to Rate Base Exhibi t 24 , Summary of Adjustments Operating Revenues Exhibit 25, Summary of Adjustments Operation & Maintenance Expenses Exhibit 26, Summary of Adjustments - Depreciation & Amortization Expense Exhibit 27, Summary of Adjustments - Taxes Other than Income Taxes Exhibit 28, Summary of Adjustments - Income Taxes Exhibit 29, Jurisdictional Separation Study - Idaho Revenue Requirement Exhibi t 30, Development of Jurisdictional SCHWENDlMAN, DI Idaho Power Company Allocation Factors Exhibi t 31 , Jurisdictional Separation Study (2008 ) please describe Exhibit 20. Exhibit 20 consists of 2 pages and identifies the development of the adjusted total electric system rate base and the development of net income for the twelve months ending December 31 , 2007.The values contained in column 1 are unadjusted 2006 actual values.The values contained in column 2 are the 2007 forecast values.The adjustments proposed by the Company for purposes of developing the 2007 adjusted total electric system combined rate base and net income are shown in columns 3 through 5.The total sys tem adjusted test year ratebase, expenses, and revenues are summarized in column The test year values, except as otherwise noted, were provided by Ms. Smith. Page 1 of Exhibit 20 summarizes the development of rate base components for the twelve months ending December 31 , 2007.The total combined rate base prior to test year adjustments was $1 999,832,858 (column 2 ine 1 7) .After adjustment, the total combined rate base increased to $2,037 016,677 (column 6, line 17). Page 2 of Exhibit 20 includes the development of the total system net income for the twelve months ending December 31 , 2007.Operating revenues are summarized on SCHWENDlMAN, DI Idaho Power Company line Total operating expenses are summarized on line 15. please describe the total test year 2007 rate base , expenses , and revenues found in column 2 of Exhibit 20. Total , unadjusted test year amounts are presented in column 2 of Exhibit 20.They are the 2007 forecast test year values provided by Ms. Smith with two exceptions.The Power Supply Expense ($903,519,108, as shown on page 2, 1 ines 20 through 27) was the 2006 year- end account balance wi th a minor adjustment to include $6,426,777 of 2007 revenue from the sales of energy for the provision of transmission losses.A similar adjustment was made to capture expenses associated with the purchases of energy for the provision of transmission losses.The Power Supply Expenses were further adjusted for weather normalization as described later. Why have the 2007 test period ratebase, revenues, and expenses been adjusted? Test year information was adjusted to reflect known changes that will occur during the test period.Under this proposal, rates will reflect the most current cost information available at the time they become effective. Please explain what types of ratemaking adjustments were made for the development of the Idaho jurisdictional revenue requirement. SCHWENDlMAN, DI Idaho Power Company Three types of ratemaking adjustments were made for the development of the Idaho jurisdictional revenue requirement.First, normalizing adjustments were made to the Net Power Supply Cost items, which are influenced by weather.Normalizing adjustments are shown in column 3 of Exhibit 20. Second, annualizing adjustments were made to reflect changes that occurred wi thin the test year , but need to be incorporated for the full year.Annualizing adjustments are shown in column 4 of Exhibit 20. Third, other types of adjustments, such as those resulting from past Commission Orders, were made to the test year values.These types of adjustments are shown in column 5 of Exhibit 20. Please discuss the normalizing adjustments to the rate base components summarized in Exhibit 20, page column 3. The normalizing adjustment made to the total system rate base was a decrease of $1,766,228 to FERC Account 151/Fuel Inventory, to reflect normalized operating criteria resulting in required coal inventories of 250,000 tons at Bridger , 180,000 tons at Valmy, and 47,000 tons at Boardman.Mr. Said provided this adjustment. please discuss the annualizing adjustments to the rate base components summarized in Exhibit 20, page SCHWENDlMAN, DI Idaho Power Company column 4. An annualizing adjustment of $11 691 821 was made to represent a full year of costs for production plant investment made during the test year period.Large proj ects, that will be online and serving customers before the end of 2007 , were treated as if they had been in place for the entire year.This adjustment is shown on line Similar annualizing adjustments were made for transmission projects ($30,625,598, as shown on line 4) and general plant projects ($2 538,462, as shown on line 6).The total annualizing adjustment for the 2007 investment is $ 4 4 , 855 , 881 , a s shown on 1 ine 7. An adjustment of $1 164,242 was made to accumulated provision for depreciation to capture the rate base impact of the annualized adjustment to depreciation expense, and an adjustment of $4,910 for the accumulated amortization, annualized to the end of 2007.Ms. Smith provided these adjustments. Have you included any other adjustments to rate base? Yes, the additional adjustments to rate base shown in Exhibit 20, page 1 , column 5 are: 1) a reduction of 024 213 to remove all but $738,557 of plant held for future use as discussed by Mr. Said in this proceeding, 2) a reduction of $2 626,938 to remove the pre-paid items that SCHWENDlMAN, DI Idaho Power Company are not traditionally included in test year rate base, and 3) a reduction of $85,531 to subsidiary rate base associated with an investment at the Company s Bridger plant that was disallowed through Idaho Public Utili ties Commission Order 29505.The adjustments total $4,736,682 as shown on line 17. Please recap the net effect of the annualizing and other adjustments to rate base on page 1 Exhibit 20. After the adjustments are included, the adjusted total electric system combined rate base for the twelve months ending December 31 , 2007, as shown on column 6, line 17 , is $2 037 016,677.This amount is $37 183,819 more than the unadjusted total in column Please describe page 2 of Exhibit 20. Page 2 of Exhibit 20 shows the development of the adjusted total electric system net income for the twelve months ending December 31 , 2007. Please describe the Company s normalizing adjustments to the net income components shown in page column 3, of Exhibit 20. The two normalizing adjustments in column were adjustments to both test period revenues and expenses to remove the impact of weather and temporary rate adjustments from the Company s revenues and expenses. SCHWENDlMAN, DI Idaho Power Company The first adjustment is an adjustment of negative $106,112 573 (line 2) to the Company s system opportuni ty sales revenue.The forecasted revenue was adjusted to reflect the decreased level of opportunity sales associated with the multiple historical water conditions provided.The second adjustment was a $160,937 378 reduction to operation and maintenance expense to reflect a net decrease in fuel and purchase power expense associated with multiple historical water conditions as well as an increase in QF expense.These adjustments were provided by Mr. Said. Please explain the annualizing adjustment to the statement of income on page 2 , column 4, of Exhibit 20. An annualizing adjustment was made to reflect changes in revenue, occurrlng within the test year that should be included for a full year.The adjustment of $370,387 was the revenue credit for the 2007 investment as previously discussed.This amount, as shown in column was provided by Mr. Said. Please describe the annualizing adjustments made to the operating expenses of the Company. The adjustment of $7 769,616 to operating expenses , as presented on page 2 , column 4 , of Exhibit 20, consists of the following four items: 1) annualized payroll in the amount of $4,500,064 , 2) annualize incentive in the SCHWENDlMAN, DI Idaho Power Company amount of $229,859, 3) 2008 salary structure in the amount of $3,020,719; and 4) annualized property and liability insurance, for the 2007 plant projects , in the amount of $18,974. An increase to depreciation expense of 328,483 was made to reflect 2007 annualized depreciation. The third adjustment was an increase of $9,820 for the amortization of limited term plant, and the fourth adjustment was an increase of $180,693, to taxes other than income taxes, to reflect the property tax impact of the annualized plant additions. Please explain the other adjustments presented on page 2 , column 5, of Exhibit 20. The adjustment of negative $15,732,910, shown on line 3, was the removal of DSM rider revenues. matching adjustment to remove DSM program expense was made and the result creates a net zero impact to the test year for the DSM programs. The total adjustment of negative $20,624 092, to operating and maintenance expenses, was for the removal of: 1) DSM program expense of $15,732 910 as discussed above, 2) pension expense of $4 607 443, 3) general advertising expense of $115,013, 4) membership and contribution expense of $209,911, and 5) office expense of $9,464.The addition of $50,649 was made to include the SCHWENDlMAN, DI Idaho Power Company authorized level of intervenor funding.Finally, an adjustment of negative $1,427,334 , to exclude FERC account 536 expenses recovered through the Company s Power Cost Adjustment (PCA).Ms. Smith provided all of the above adjustments. Please describe Exhibit 21. Exhibi t 21 consists of two pages and provides detail of the adjustments, by FERC account, to the Company electric plant in service used in this proceeding. please describe Exhibit 22. Exhibi t 22 consists of two pages and provides detail of the accumulated provision for depreciation and amortization reserve. Please describe Exhibi t 23. Exhibi t 23 consists of two pages and provides detail of other additions to or deductions from the Company s total combined rate base. Please describe Exhibi t 24. Exhibit 24 is a summary, by FERC account, of the Company s operating revenues for the test period used in this proceeding. please describe Exhibi t 25. Exhibi t 25 consists of six pages detailing unadjusted and adjusted test year operation and maintenance expenses for the twelve months ending December 31, 2007. SCHWENDlMAN, DI Idaho Power Company Please describe Exhibit 26. Exhibit 26 consists of two pages and provides greater detailed information by FERC account of depreciation and amortization expenses used in this proceeding. Please describe Exhibit 27. Exhibit 27 provides detailed information regarding taxes other than income taxes and revenue credi and debi ts used in this proceeding. Please describe Exhibit 28. Exhibit 28 consists of four pages and provides a detailed summary of the income tax related adjustments that result in the adjusted tax expenses on page , lines 9 through 14, of Exhibit 20.The Company I s tax department provided these adjustments. Have you prepared an exhibi t that sets forth the Idaho jurisdictional revenue deficiency? Yes, I have prepared Exhibit 29 titled Jurisdictional Separation Study - Idaho Revenue Requirement" consisting of 3 6 pages. Please discuss the methodology used to jurisdictionally separate costs in the preparation of this study. The cost of providing electric service was calculated using forecasted test year data and adjustments for the twelve months ending December 31, 2007. SCHWENDlMAN, DI Idaho Power Company A three-step process was used to separate costs among jurisdictions.The three steps are classification, functionalization, and allocation of costs. In all three steps, recognition was given to the way In which costs are incurred by relating these costs to utility operations.The methodology used to separate costs by jurisdiction and calculate the Idaho jurisdictional revenue requirement in the present case was the same methodology accepted by the Idaho Public Utilities Commission in previous rate cases. Would you please briefly explain the meanlng of classification , functionalization , and allocation? Classification groups costs into three categories: demand-related, energy-related, and customer- In addition to classification , costs arerelated. functionalized; that is, costs are identified wi th utility operating functions such as generation , transmission, and distribution.Individual plant items are examined and, where possible , the associated investment costs are assigned to one or more operating functions.Once the Company total system costs are classified and assigned to the appropriate function they may be allocated among jurisdictions. The process of allocation is merely one of apportioning the total system cost among jurisdictions by SCHWENDlMAN, DI Idaho Power Company introducing allocation factors into the process. allocation factor is nothing more than an array of numbers, which specifies the jurisdictional value or share of the total system quantity.For example, in the case of energy- related costs, the allocation factor is annual jurisdictional energy use, adjusted for losses. Once individual accounts have been allocated to the various jurisdictions it is possible to summarize these into total utility rate base and net income by jurisdiction.The results are stated in a summary form to measure adequacy of revenues for the jurisdiction under considera tion.The measure of adequacy is typically the rate of return earned on rate base, which is compared to the requested rate of return. How have the various functional plant and cost items been allocated? The average of the twelve monthly coincident peak demands was used to allocate the demand-related costs. This allocation method has been used by the Company for the past 25 years in all of its filings, regardless of jurisdiction, requiring a jurisdictional separation study. This allocation method was adopted by this Commission, and accepted by the Oregon Public Utility Commission and by the Federal Energy Regulatory Commission.The demand-related allocation factors used in the study are designated as D10, SCHWENDlMAN, DI Idaho Power Company D11, and D60.The respective values used in these demand allocation factors are shown at line numbers 970 through 972 of Exhibit 30 "Development of Jurisdictional Allocation Factors , the allocation section from the Company s JSS. What method was used to allocate general plant and certain labor-related administrative and general expenses? In accordance wi th FERC procedures, general plant and administrative and general expenses were allocated in accordance with functionalized wages and salaries.These labor-related allocation factors are shown on lines 774 through 965 of Exhibit 30. How were the energy-related expenses allocated among jurisdictions? Energy-related expenses were allocated based on normalized jurisdictional kilowatt-hour sales, adjusted for losses to establish energy requirements at the generation level.The energy-related allocation factors used in the study are designated as E10 and E99.The respective values used in these energy allocation factors are shown on lines 975 and 976 of Exhibit 30. What was the method by which you allocated customer-related costs? The principal customer-related expenses, which required allocation , were meter reading (FERC Account SCHWENDlMAN, DI Idaho Power Company 902), customer accounting, and billing (FERC Account 903) . These accounts were allocated based upon a review of actual Company practice of reading meters and preparing monthly bills or statements. Please describe the derivation of the 2007 total system allocation factors used in this case. The allocation factors in the 2007 Jurisdictional Separation Study were based on 2006 year-end data with some exceptions.The capacity or demand-related allocation factors (D10, D11, and D60) were created using the 5-year median demand ratios from the load research sample applied to the 2007 test year energy.The energy- related allocation factors were the 2007 test year load at generation level (E10), and at customer level (E99). Please describe Exhibi t 29. Exhibi t 29 is the complete Jurisdictional Separation Study detailing allocation of each component of rate base, operating revenues, and expenses by FERC account resul ting in the Idaho jurisdictional revenue deficiency. The JSS is organized as follows: Summary of Results Table 1 - Electric plant in Service Table 2 - Accumulated provision for Depreciation (and Amortization) Table 3 - Additions & Deductions to Rate Base SCHWENDlMAN, DI Idaho Power Company Table 4 - Operating Revenues Table 5 - Operation & Maintenance Expenses Table 6 - Depreciation & Amortization Expense Table 7 - Taxes Other Than Income Taxes Table 8 - Regulatory Debits & Credits Table 9 - Income Taxes Table 10 - Calculation of Federal Income Tax Table 11 - State Income Tax - Oregon Table 12 - State Income Tax - Idaho and Other Table 13 - Development of Labor Related Allocator Table 14 - Allocation Factors Table 15 - Distribution Jurisdictional Allocation Table 16 - Allocation Factors-Ratios Briefly describe the manner in which you allocated electric plant in service as shown in Table 1 of Exhibit 29. production plant was allocated to all jurisdictions based on the average of the twelve monthly coincident peaks.The allocation of transmission and distribution plant was based on the same methodology. Would you describe the functional categories used for allocation and direct assignment of transmission plant and distribution substations? SCHWENDlMAN, DI Idaho Power Company Transmission facilities are the facili ties that form the bulk of the power transmission system together with transmission , step-up substation facilities required to introduce the Company s generation into the power supply system and include facilities rated at 500kv through 46kv. Distribution facilities refer to lower voltage lines and the substation facilities that provide localized service.Some transmission and distribution facilities were directly assigned to the customers who paid for the exclusive use of those facilities. How have you allocated the accumulated provision for depreciation and amortization of other utility plant? Accumulated provision for depreciation was allocated among jurisdictions as shown on Table 2 of Exhibi 29.The accumulated totals for each type of production plant and for each primary plant account in other functional groups were allocated based on the related plant account as allocated in Table Amortization of other utility plant was functionalized and then allocated based on the related plant items as allocated in Table Please describe Table 3 of Exhibit 29. Table 3 details the allocation of all other addi tions to or deductions from rate base.Deductions from rate base included the customer advances for construction SCHWENDlMAN, DI Idaho Power Company that were directly assigned to the customers by jurisdiction , and the accumulated deferred income taxes that were allocated by plant.Additions to rate base included: 1) materials and supplies which were functionalized and allocated by the respective plant allocators, 2) fuel inventory that was allocated on the basis of energy, components of IERCO, the Company s fuel subsidiary, which were allocated based on energy, and 4) deferred investment in Idaho conservation programs which was directly assigned to the Idaho jurisdiction. All rate base items , with the exception of accumulated deferred income taxes and the investment in conserva tion programs, reflect the average of ending balances. Please describe Table 4 of Exhibi t 29. Table 4 contains the adjusted firm operating revenues for each jurisdiction for the twelve months ending December 31 , 2007.Opportuni ty sales represent non-firm energy sales to other utili ties, which were credited to each jurisdiction in proportion to generation-level energy use. Other operating revenues were either allocated among jurisdictions in a manner that offset related allocations of rate base or, where a particular revenue item could be associated with a specific jurisdiction, directly assigned. SCHWENDlMAN, DI Idaho Power Company Briefly describe the methods by which operation and maintenance expenses were allocated. The allocation of each operation and maintenance expense is detailed on Table 5 of Exhibit 29. In general , the basis for each allocation is identifiable wi th the source code listed on the exhibi Demands are identified by a source code beginning with a "D" prefix, energy use is identified by a source code beginning wi th an E" prefix , related plant is identified by a line number source code, and customer-weighted allocation factors beginning with a "CW" prefix. In what manner are supervision and engineering expenses treated throughout the allocation of operation and maintenance expenses? For the applicable expense account in each functional group, the labor component was separately allocated in accordance with the detail provided on Table of Exhibit 29.The total of allocated labor in each functional group became the basis for the allocation of supervision and engineering expense.Total allocated labor expense served the addi tional purpose of allocating employee pension and other labor-related taxes and expenses.Table 13 of Exhibit 29 details the development of all the labor- related allocation factors used in this study. Please describe Table 6 of Exhibit 29. SCHWENDlMAN, DI Idaho Power Company The allocation of depreciation expense and amortization of limited term plant is set forth on Table These expenses were identified by type of production plant or by primary plant account for other functional plant groups and allocated consistent with the related plant account. Please describe Table 7 of Exhibit 29, and the allocation of taxes other than income taxes. Taxes other than income taxes were treated individually and allocated in a manner consistent with the bases by which the respective taxes are assessed. Please describe Table 8 of Exhibit 29. Table 8 of Exhibi t 29 lists the regulatory debi ts and credits for amortization of professional fees authorized in Idaho Public Utilities Commission Order 29505. However, no amounts were forecasted for the 2007 test year. please describe Table 9 of Exhibit 29. The expenses shown on Table 9 consist of deferred income taxes and the investment tax credit adjustment and were functionalized and allocated based on total allocated plant.State and Federal income tax liabilities are also summarized on Table The income taxes shown on Tables 9 through 12 were obtained from the Company s tax department. please describe how you allocated Federal and SCHWENDlMAN, DI Idaho Power Company State income taxes shown on Tables 9 through 12 of Exhibit 29. Total income taxes were not allocated, per Instead, the respective tax bases were developed, andse. taxes were calculated directly for each jurisdiction. Operating income before taxes represents adjusted operating revenues less all adjusted operating expenses treated heretofore with the exception of deferred income taxes and investment tax credits.Adj us ted long- term and other interest expenses were allocated by total plant to develop net operating income before taxes.From that point forward, addi tions to, or deductions from the respective tax bases were allocated to each jurisdiction by net income before In this manner, taxable income for each jurisdictiontaxes. was developed, and the appropriate tax rate was applied. Final tax amounts result after the allocation of adjustments and tax credits.All details relating to the calculation of Federal, Oregon , Idaho, and other state income taxes are found on Tables 10, 11 , and 12. Please describe Tables 13 through 16 of Exhibi t 29. Tables 13 through 16 of Exhibit 29 list the principal allocation factors used in the study and the respective jurisdictional values for each allocation factor. Table 15 lists the ratios of the principal allocation SCHWENDlMAN, DI Idaho Power Company factors included in Table 14. please describe the development of the Idaho Jurisdictional revenue deficiency. The summary of results is presented on pages 1 and 2 of Exhibit 29.The development of the Idaho jurisdictional revenue deficiency is presented in the column enti tled "IDAHO IPUC" on page 1 of Exhibit 29. The Idaho net income of $122,231,938 (line 26) resulted in a return on rate base of 6.49 percent (line 27) .Based upon the rate of return of 8.56 percent provided by Mr. Keen, the Company s Idaho jurisdictional net income should be $161 175,457 , as shown on line 32.The resulting earnings deficiency was $38,943,519, as shown on line 33. What net-to-gross or incremental income tax factor did you use In developing the Idaho jurisdictional revenue deficiency? The composite incremental tax multiplier of 642 is the assimilation of the Federal effective tax rate of 35 percent , an Idaho composite tax rate of 5.9 percent, an Oregon composite tax rate of 0.3 percent, and an addi tional state composite tax rate of 0.1 percent.This value , as shown on line 35 of Exhibit 29, was provided by the Company s Tax Department. What is the resulting Idaho jurisdictional revenue deficiency? SCHWENDlMAN, DI Idaho Power Company The result of the Jurisdictional Separation Study, as shown on page 1 , line 36 of Exhibit 29, indicate a total revenue deficiency of $63,945,258 for the Idaho retail jurisdiction.This represents a required 10.35 percent increase in normalized Idaho jurisdictional revenues. please describe Exhibit 31. Exhibit 31 is the 2008 Jurisdictional Separation Study.The 2008 study is comprised of the available 2008 forecast information , processed using the same methodology, as described on the preceding pages of this testimony.The 2008 study does not include the expected inclusion of additional. rate base for the Evander Andrews Complex addi tion and Hells Canyon Complex license renewal.These are large cost items that will need to be addressed in 2008. Is the Company requesting rate relief based upon the revenue requirement results of the 2008 Jurisdictional Separation Study? No, the Company is not requesting rate relief based upon the 2008 study results at this time.However, the 2008 study demonstrates that even if the Company entire 2007 request was approved by the Commission without change, the Company does not anticipate it would be able to earn the authorized rate of return under normal conditions in 2008. SCHWENDlMAN, DI Idaho Power Company Does this conclude your testimony? Yes, it does. SCHWENDlMAN, DI Idaho Power Company / " - ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 20 0 5 20 0 7 NO R M A L I Z I N G AN N U A L I Z I N G OlH E R 20 0 7 DE S C R I P T I O N AC 1 U A l FO R E C A S T l! M ! . S T M E i I I T AD J U S T M E i I I T AD J U S T M E N T TE S T Y E A R SU M M A R Y OF RE S U L T S DE V E L O P M E N T O F R A T E B A S E C O M P O N E N T S EL E C T R I C P l A N T I N S E R V I C E lil l T A N G I B L E P l A N T 72 , 09 4 , 02 9 71 , 40 2 , 4 7 0 71 , 4 0 2 , 4 7 0 PR O D U C 1 1 0 N P l A N T 58 8 , 95 3 , 54 8 61 5 , 67 2 , 33 4 11 , 69 1 , 82 1 62 7 36 4 , 15 5 TR A N S M I S S I O N P L A N T 60 6 , 94 7 , 19 1 64 2 , 82 7 , 30 7 30 , 62 5 , 59 8 67 3 , 4 5 2 , 90 5 DI S T R I B U T I O N P l A N T 09 7 , 01 9 , 77 4 1. 1 2 9 , 35 1 . 4 9 8 12 9 . 35 1 . 4 9 8 GE N E R A l P l A N T 21 4 92 7 , 06 2 22 0 , 17 2 , 34 0 53 8 , 4 6 2 22 2 , 71 0 , 80 2 TO T A l E L E C T R I C P l A N T I N S E R V I C E 57 9 , 94 1 , 60 4 67 9 , 4 2 5 , 94 9 44 , 85 5 , 88 1 72 4 , 28 1 , 83 0 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 O A T I O N 52 1 50 6 47 2 54 4 , 79 4 , 51 1 16 4 , 24 2 54 5 , 95 8 , 75 2 AM O R T O F O T H E R U T l U T Y P l A N T 38 , 72 8 , 95 1 39 , 23 5 , 61 5 91 0 39 , 24 0 , 52 5 NE T E l E C T R I C P l A N T I N S E R V I C E 01 9 , 70 6 , 18 2 09 5 , 39 5 , 82 4 43 , 68 6 72 9 13 9 , 08 2 , 55 3 LE S S : C U S T O M E R A D V F O R C O N S T R U C T I O N 26 , 08 5 , 51 1 29 , 85 2 , 87 6 29 , 85 2 87 6 LE S S : A C C U M D E F E R R E D I N C O M E T A X E S 21 1 . 7 0 8 , 63 0 20 6 , 31 4 , 4 1 8 20 6 , 31 4 , 4 1 8 AD D : P L T H L D F O R F U T U R E - + A C Q U l S A D J 76 2 , 77 0 76 2 , 77 0 (2 , 02 4 21 3 ) 73 8 , 55 7 AD D : W O R K I N G C f o S ' l T A l 20 4 , 06 2 60 , 15 5 , 01 4 (1 , 76 6 , 22 8 ) (2 , 62 6 , 93 8 ) 55 , 76 1 84 8 AD D : C O N S E R V A T I O N . . o T H E R D F R D P R O G . 23 3 , 24 5 61 1 , 65 5 61 1 65 5 AD D ; S U B S I D I A R Y R A T E B A S E 84 2 , 23 7 68 , 07 4 , 88 9 (8 5 , 53 1 ) 67 , 98 9 , 35 8 TO T A l C O M B I N E D R A T E B A S E 92 3 , 95 4 , 35 4 99 9 , 83 2 , 85 8 (1 , 76 6 , 22 8 ) 43 , 68 6 , 72 9 73 6 , 68 2 ) 03 7 , 01 6 , 67 7 () ( ) . 0 1 (j ) r n 0 r o :: T Z ~ ~ m -a C o - a : : T 01 - . ( ) 5 ' to 3 ' - . CD O I m - " 6 ~ 0 _ -. J . .. . . . - a I'- ) I' - ) ( ) Q J O . D J en (') C D :: r z ~! = ' m ,, - "C o . " C : : r DJ - . 0 i 5 ' co 3 ' - . CD D J m - " 6 ~ s; , ' U 6 N NO ( X ) O ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A L I Z I N G OT H E R 20 0 7 DE S C R I P T I O N AC T U A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TE S T Y E A R DE V E L O P M E N T O F N E T I N C O M E C O M P O N E N T S OP E R A T I N G R E V E N U E S : SA L E S R E V E N U E S 89 7 09 2 33 1 90 3 51 9 10 8 (1 0 6 11 2 57 3 ) 37 0 38 7 79 7 77 6 92 2 OT H E R O P E R A T I N G R E V E N U E S 78 2 23 3 36 8 01 7 (1 5 , 7 3 2 91 0 ) 63 5 10 7 TO T A L O P E R A T I N G R E V E N U E S 93 2 87 4 56 4 96 3 88 7 12 5 (1 0 6 11 2 57 3 ) 37 0 38 7 (1 5 , 7 3 2 91 0 ) 84 2 , 4 1 2 02 9 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 63 3 44 1 68 2 73 0 00 2 68 2 (1 6 0 93 7 37 8 ) 76 9 61 6 (2 2 05 1 , 4 2 6 ) 55 4 , 7 8 3 49 4 DE P R E C I A T I O N E X P E N S E 80 3 , 4 1 0 62 7 04 4 32 8 48 3 95 5 52 8 AM O R T I Z A T I O N O F L I M I T E D TE R M P L A N T 02 0 79 3 49 3 87 2 82 0 50 3 69 2 TA X E S O T H E R T H A N I N C O M E 66 1 , 4 1 3 10 9 06 7 18 0 69 3 28 9 76 0 RE G U L A T O R Y D E B I T S / C R E D I T S 39 1 37 4 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 (1 0 , 7 8 8 42 2 ) (1 0 78 8 , 4 2 2 ) IN V E S T M E N T T A X CR E D I T A D J U S T M E N T 50 9 12 0 50 9 12 0 FE D E R A L I N C O M E T A X E S 38 6 04 5 97 9 79 5 88 7 74 4 ) 57 7 , 7 5 7 05 5 85 2 ST A T E I N C O M E T A X E S (2 8 7 71 6 ) 3, 2 8 9 48 8 (7 1 1 28 1 ) 10 5 , 7 0 3 39 6 19 4 TO T A L O P E R A T I N G E X P E N S E S 84 4 95 3 36 3 (1 6 0 93 7 37 8 ) 28 8 61 2 (2 2 05 1 , 4 2 6 ) 67 2 , 2 5 3 17 1 OP E R A T I N G I N C O M E 11 8 93 3 76 2 82 4 80 5 91 8 22 5 ) 31 8 51 6 17 0 15 8 85 8 AD D : I E R C O O P E R A T I N G I N C O M E 9, 7 6 4 17 7 24 8 21 5 24 8 21 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 4 18 1 97 7 82 4 80 5 91 8 22 5 ) 31 8 51 6 17 5 40 7 07 3 20 N E T P O W E R S U P P L Y C O S T S : AC C T . 4 4 7 / S U R P L U S S A L E S 25 7 , 2 3 2 21 9 26 3 65 8 99 6 (1 1 4 34 8 61 9 ) 14 9 31 0 37 7 AC C T . 5 0 1 / F U E L - TH E R M A L P L A N T S 10 7 51 9 84 7 10 7 51 9 84 7 96 4 95 3 11 9 48 4 80 0 AC C T . 5 4 7 / F U E L - OT H E R 49 8 30 9 49 8 30 9 (4 1 2 40 9 ) 08 5 90 0 AC C T . 5 5 5 / N O N - FI R M P U R C H A S E S 22 9 , 7 7 3 82 2 23 1 04 4 , 4 2 8 (1 7 2 48 9 92 2 ) 55 4 50 6 SU B - TO T A L N P S C L E S S : C S P P 55 9 75 9 40 3 58 8 (4 6 58 8 75 9 ) 81 4 82 9 AC C T . 5 5 5 1 C S P P P U R C H A S E S 66 6 05 5 08 0 63 1 08 0 63 1 TO T A L P O W E R S U P P L Y C O S T S 14 1 22 5 81 4 17 5 48 4 21 9 (4 6 58 8 75 9 ) 12 8 89 5 46 0 , " ' " ID A H O P O W E R C O M P A N Y - D A T A F O R J l I R l S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D NP S C , AN N U A L I Z E D A J U S T M E N T S A N D AD J . PE R ' P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 31 , 2 0 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A L I Z I N G Oi H E R 20 0 7 DE S C R I P 1 1 D N AC T I J A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T 1E S T Y E A R 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 1 I N T A N G I B L E P L A N T 2 3 0 1 - O R G A N I Z A T I O N 16 0 62 . 16 0 16 0 3 3 0 2 - F R A N C H I S E S & C O N S E N T S 21 . 71 1 , 62 7 21 . 7 1 1 , 62 7 21 , 71 1 , 62 7 4 3 O J - M I S C E L l A N E O U S 50 , 32 0 , 24 3 49 , 62 8 , 68 4 49 , 62 8 , 68 4 TO T A l I N T A N G I B L E P L A N T 72 , 09 4 02 9 40 2 , 4 7 0 71 , 40 2 47 0 8 P R O D U C T I O N P L A N T 9 3 1 ( ) ' 3 1 6 / S T E A M P R O D U C T I O N 83 4 , 39 6 , 94 2 85 1 , 44 1 , 33 9 10 4 , 21 5 85 4 , 54 5 55 4 10 3 3 O - 3 3 6 / H Y D R A U U C P R O D U C T I O N 64 7 . 62 2 , 0 9 9 65 6 . 81 1 . 9 1 5 58 7 . 60 6 66 5 , 39 9 , 52 1 11 3 4 0 - 3 4 6 / 0 1 H E R P R O D U C T I O N 10 6 , 93 4 , 50 7 10 7 41 9 , 06 1 10 7 , 4 1 9 , 08 1 TO T A L P R O D U C n O N P L A N T 58 8 , 95 3 , 54 8 61 5 , 67 2 , 33 4 11 . 69 1 82 1 62 7 , 36 4 , 15 5 15 T R A N S M I S S I O N P L A N T 16 3 5 0 LA N D & L A N D R I G H T S . S Y S T E M S E R V I C E 57 5 , 05 9 32 , 64 8 35 3 32 , 64 8 , 35 3 DI R E C T A S S I G N M E N T 17 7 , 60 4 17 8 , 58 4 17 8 . 58 4 TO T A L A C C O U N T 3 5 0 26 , 75 2 86 3 32 , 82 6 , 93 7 32 , 82 6 93 7 20 3 5 2 / S T R U C T U R E S & I M P R O V E M E N T S . S Y S T E M S E R V I C E 36 , 50 1 02 5 45 9 , 91 7 37 , 45 9 91 7 DI R E C T A S S I G N M E N T 28 1 52 8 25 7 , 20 4 25 7 20 4 TO T A L A C C O U N T 3 5 2 36 . 78 2 55 3 37 , 71 7 , 12 1 37 , 71 7 , 12 1 24 35 3 1 ST A T I O N E Q U I P M E N T . S Y S T E M S E R V I C E 24 3 , 4 5 3 , 07 2 25 1 , 59 5 , 32 0 24 3 . 15 1 25 4 , 83 8 , 4 7 1 DI R E C T A S S I G N M E N T 33 7 60 9 35 1 , 53 1 35 1 , 53 1 TO T A l A C C O U N T 3 5 3 24 5 , 7 9 0 . 68 1 25 3 , 94 6 , 85 1 24 3 , 15 1 25 7 19 0 , 00 2 28 3 5 4 / T O W E R S & F J X T U R E S - S Y S T E M S E R V I C E 97 , 84 1 . 25 0 10 1 , 55 3 . 59 0 10 1 55 3 , 59 0 DI R E C T A S S I G N M E N T 16 2 . 23 0 16 2 , 4 6 0 16 2 , 46 0 TO T A l A C C O U N T 3 5 4 98 . 00 3 , 48 0 10 1 . 71 6 , 05 0 10 1 71 6 , 05 0 32 3 5 5 / P O L E S & F I X T U R E S - SY S T E M S E R V I C E 74 , 4 7 0 , 14 1 83 , 4 3 7 . 03 3 83 , 4 3 7 , 03 3 DI R E C T A S S I G N M E N T 81 2 31 2 80 3 , 47 7 80 3 47 7 TO T A L A C C O U N T 3 5 5 77 , 28 2 , 4 5 3 86 , 24 0 , 51 0 86 , 24 0 , 51 0 (" ) ( " ) . Q ) en 36 35 5 1 OV E R H E A D C O N D U C T O R S & D E V l C E S . S Y S T E M S E R V I C E 11 8 , 18 0 36 4 12 8 , 22 3 , 67 8 27 , 38 2 , 4 4 7 15 5 , 60 6 . 12 5 (1 ) 83 6 , 44 6 83 8 . 54 5 83 8 . 54 5 :T Z DI R E C T A S S I G N M E N T ~ 9 m TO T A l A C C O U N T 3 5 6 12 0 , 01 6 , 81 0 13 0 , 06 2 , 22 3 27 , 38 2 , 4 4 7 15 7 , 44 4 , 67 0 '" - "U c . "U : T ~ 3 ' c;" ' 2 ' . (1 ) Q ) m 40 3 5 9 / R O A D S & l R A I L S - S Y S T E M SE R V I C E 30 3 , 34 9 30 2 . 61 1 30 2 , 61 1 '" DI R E C T A S S I G N M E N T 15 , 00 2 15 , 00 3 15 . 00 3 0 _ -.. . I . .. . . " U 0 N TO T A L A C C O U N T 3 5 9 31 8 , 35 1 31 7 , 61 4 31 7 , 61 4 N( " ) ( ) J ~ TO T A L T R A N S M I S S I O N P L A N T 60 6 , 94 7 , 19 1 64 2 , 82 7 , 30 7 30 . 62 5 , 59 8 67 3 , 4 5 2 , 90 5 /' ' " /' ' " ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 . 2 0 0 7 20 0 5 20 0 7 NO R M A l I Z I N G AN N U A l i Z I N G OT H E R 20 0 1 DE S C R I P T I O N AC T U A l FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S l M E N T :r m . m B 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 2 D I S T R I B U T I O N P L A N T 3 3 6 0 LA N D & L A N D R I G H T S - S Y S T E M S E R V I C E 60 4 36 2 89 0 , 04 5 89 0 , 04 5 DIR E C T A S S I G N M E N T 95 3 95 3 95 3 NE T D I S T R I B U T I O N P l A N T 60 7 , 31 5 89 2 , 99 8 89 2 , 99 8 PL U S : A D J U S T M E N T F O R C I A C 89 , 38 9 89 , 38 9 NE T D I S T R I B U T I O N P l A N T + C l A C 60 7 , 31 5 98 2 , 38 7 98 2 , 38 7 36 1 1 ST R U C T U R E S & I M P R O V E M E N T S . S Y S 1 ' E M S E R V I C E 20 , 22 2 , 56 7 20 , 84 9 , 33 0 20 . 84 9 , 33 0 DIR E C T A S S I G N M E N T 27 1 , 56 9 26 8 , 27 3 26 8 , 27 3 NE T D I S T R I B U T I O N P L A N T 20 , 49 4 13 6 21 , 11 7 , 60 3 21 , 11 7 60 3 PL U S : A D J U S T M E N T F O R C l A C 4, 4 7 7 , 11 5 4, 4 7 7 11 5 NE T D I S T R I B U T I O N P L A N T + C l A C 20 , 4 9 4 13 6 25 , 59 4 71 8 25 . 59 4 , 71 8 15 3 6 2 1 S T A T I O N E Q U I P M E N T . S Y S T E M S E R V I C E 14 1 , 4 2 3 , 02 1 14 7 , 46 8 , 39 5 14 7 , 4 6 8 , 39 5 DI R E C T A S S I G N M E N T 53 5 , 33 8 57 6 . 29 2 57 6 , 29 2 NE T D I S T R I B U T I O N P L A N T 14 2 , 95 8 . 35 9 14 9 04 4 . 68 7 14 9 , 04 4 , 68 7 PL U S : A D J U S T M E N T F O R C I A C 17 , 79 1 . 86 5 17 , 79 1 , 86 5 NE T D I S T R I B U T I O N P l A N T + C l A C 14 2 , 95 8 , 35 9 16 6 83 6 . 55 2 16 6 , 83 6 , 55 2 21 36 4 1 PO L E S , T O W E R S & F I X T U R E S 19 4 , 70 1 , 58 1 19 9 , 4 4 7 . 38 2 19 9 , 44 7 , 38 2 22 36 5 1 OV E R H E A D C O N D U C T O R S & D E V I C E S 98 , 91 9 00 1 10 1 82 5 , 62 6 10 1 , 82 5 , 62 6 23 3 6 6 1 U N D E R G R O U N D C O N D U I T 43 , 63 2 84 9 20 8 , 51 5 44 , 20 8 , 51 5 24 36 7 1 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 16 2 34 8 . 86 2 16 4 , 83 6 . 89 7 16 4 . 83 6 , 89 7 2S 3 6 8 / U N E T R A N S F O R M E R S 31 8 , 76 2 . 02 5 33 0 , 91 9 . 59 7 33 0 , 91 9 , 59 7 28 3 6 9 / S E R V I C E S 51 , 27 2 . 40 9 52 , 29 8 , 79 0 52 , 29 8 79 0 27 3 7 0 1 M E T E R S 52 , 62 2 . 13 3 53 , 96 7 , 69 4 53 , 96 7 69 4 28 3 7 1 1 I N S T A L l A T I O N S O N C U S T O M E R P R E M I S E S 63 4 . 03 4 70 5 , 02 1 70 5 . 02 1 29 3 7 3 / S T R E E T U G H T l N G S Y S T E M S 06 7 , 07 0 08 6 . 68 9 08 6 . 68 9 TO T A l D I S T R I B U T I O N P l A N T 09 7 , 01 9 , 77 4 12 9 . 35 1 , 49 8 12 9 , 35 1 . 49 8 33 G E N E R A L P L A N T 34 38 9 1 lJ \ N D & L A N D R I G H T S 76 0 . 76 5 10 , 10 2 , 15 5 53 8 , 4 6 2 12 , 64 0 , 61 7 (') ( ' ) 35 3 9 0 / S T R U C T U R E S & I M P R O V E M E N T S 64 , 39 1 . 07 8 64 , 61 4 , 96 7 61 4 , 96 7 II) (J ) 36 39 1 1 OF F I C E F U R N I T U R E & E Q U I P M E N T 37 , 35 0 , 13 1 37 . 18 1 , 87 8 18 1 . 87 8 (1 ) ;; r Z 37 3 9 2 I T R A N S P O R T A l 1 O N E Q U I P M E N T 51 . 05 0 , 74 9 52 . 80 3 . 57 3 52 , 80 3 . 57 3 ~! = ' m 38 39 3 1 ST O R E S E Q U I P M E N T 98 2 . 36 1 93 5 . 96 6 93 5 , 96 6 '" - "'O c . "'O ; ; r 39 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 22 2 28 8 38 8 , 33 8 38 8 , 33 8 II ) - . ( ' ) C ' ~ ~ m; : ; : 40 3 9 5 1 l A B O R A T O R Y E Q U I P M E N T 76 1 13 6 10 , 08 7 , 91 7 10 , 08 7 , 91 7 '" 6 ~ 41 3 9 6 / P O W E R O P E R A 1 E D E Q U I P M E N T 30 6 , 98 5 29 0 , 4 2 4 29 0 , 4 2 4 0 _ -- . I . .. . . " ' 0 6 N 42 39 7 1 CO M M U N I C A T I O N S E Q U I P M E N T 28 . 19 6 , 82 8 28 , 29 0 , 39 8 28 , 29 0 . 39 8 N ( ' ) O J ... . . 43 3 9 B / M I S C E L l A N E O U S E Q U I P M E N T 90 4 , 74 3 4, 4 7 6 , 72 3 4, 4 7 6 , 72 3 TO T A l G E N E R A l P L A N T 21 4 , 92 7 , 06 2 22 0 . 17 2 , 34 0 53 8 , 4 6 2 22 2 , 71 0 , 80 2 , 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 57 9 , 94 1 60 4 67 9 , 4 2 5 , 94 9 44 , 85 5 , 88 1 72 4 . 28 1 , 83 0 () ( ) II I CJ ) (1 ) ;: r z :: E 0 (1 ) ' m :: I - -C C o - C ;: r II I - . ( ) 6 ' ~ ~ m; : : ; : '" 0 _ "" - I . _- c b " , '" ( ) 0 0 ' " " ' - ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A l R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D NP S C , AN N U A L I Z E D A J U S T M E N T S A N D AD J . PE R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 31 , 2 0 0 7 DE S C R I P T l D N TA B L E 2 . AC C U M U L A T E D P R O V I S I O N FO R DE P R E C I A T I O N 2 P R O D U C T I O N P L A N T 3 3 1 0 - 3 1 6 / S T E M 1 P R O D U C T I O N 4 3 3 ~ / H Y D R A U U C P R O D U C 1 ! O N 53 4 1 1 - 3 4 6 / O T 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 8 T R A N S M I S S I O N P L A N T 9 3 5 0 / L A N D & l A N D R I G H T S 10 3 5 2 / S T R U C T U R E S & I M P R O V E M E N T S 11 3 5 3 / S T A T I O N E Q U I P M E N T 12 3 5 4 / T O W E R S & F I X T U R E S 13 3 5 5 / P O l E S & F I X T U R E S 14 3 5 6 / O V E R H E A D C O N D U C T O R S & D e v i C E S 15 3 5 9 / R O A D S & T R A I L S 16 TO T A L T R A N S M I S S I O N P L A N T 18 D I S T R I B U 1 1 0 N P L A N T 19 3 1 r o i l A N D & l A N D R I G H T S 20 3 6 1 1 S T R U C 1 U R E S & I M P R O V E M E N T S 21 3 6 2 1 S T A T I O N e Q U I P M E N T 22 3 6 4 / P O L E S , T O W E R S & F l X l U R E S 23 3 6 5 / 0 V E R H E A D C O N D U C T O R S & D e v l C E S 24 3 6 6 I U N D E R G R O U N U C O N D U I T 25 3 6 7 / U N D E R G R O U N D C O N D U C T O R S & D e v i C E S 26 3 6 8 / U N E T R A N S F O R M E R S 'Z l 3 6 9 / S E R I J 1 C E S 28 3 7 0 / M E T E R S 29 3 7 1 / I N S T A L l A T I O N S O N C U S T O M E R P R E M I S E S 30 3 7 3 / S T R E E T U G H T l N G S Y S T E M S 31 TO T A l D I S T R I B U T I O N P L A N T 20 0 6 AC 1 U A l 20 0 7 FO R E C A S T NO R M A L I Z I N G AD J U S T M E N T AN N U A 1 . l Z 1 N G AD J U S T M E N T al l i E R AD J U S T M E N T 20 0 7 7E S T Y E A R 51 4 , 62 5 . 40 7 52 2 , 53 9 . 98 9 27 0 , 95 3 52 2 , 81 0 , 94 2 28 4 , 4 8 0 , 04 7 28 9 . 39 0 , 27 4 14 0 , 60 2 28 9 . 53 0 87 6 36 6 . 30 9 88 7 . 7 1 5 87 6 89 7 59 1 80 1 , 4 7 1 76 3 81 5 . 81 7 , 97 8 42 1 . 4 3 2 81 6 . 23 9 41 0 29 6 , 69 0 55 1 . 4 1 3 47 , 77 4 59 9 , 18 7 18 . 53 6 , 76 1 18 , 71 1 , 31 9 06 2 18 , 71 7 . 38 1 78 , 93 7 , 91 1 78 . 81 6 , 64 4 91 , 54 7 90 8 , 19 1 04 6 , 58 5 30 . 27 7 , 59 2 60 , 32 0 30 , 33 7 . 91 2 84 3 , 78 2 44 . 4 5 7 , 62 4 17 2 , 10 5 44 , 62 9 . 72 9 44 . 63 6 , 90 9 45 , 12 0 , 74 3 13 1 23 1 25 1 97 4 24 3 , 74 7 24 4 , 64 3 (2 ) 24 4 , 64 1 21 9 . 54 2 , 38 6 22 2 , 17 9 , 97 9 50 9 , 03 6 22 2 , 68 9 , 01 5 68 7 , 71 9 36 , 67 9 37 1 89 , 99 7 , 76 3 36 , 12 5 , 36 5 87 6 , 80 4 55 , 34 9 , 27 2 13 8 , 26 2 . 72 1 26 6 . 97 7 58 0 , 81 3 54 9 , 62 6 77 1 , 81 6 41 7 , 14 8 , 24 8 85 1 . 1 5 2 09 9 , 26 9 92 . 69 7 , 28 4 37 . 13 6 , 10 0 19 0 , 92 0 57 , 12 4 , 44 6 13 7 , 76 7 . 4 3 6 31 , 99 1 , 04 5 25 9 92 5 66 0 77 7 84 7 , 12 4 42 3 , 62 5 , 4 7 8 22 1 39 , 42 9 10 0 , 4 3 0 54 , 54 9 17 2 29 , 91 0 12 9 . 71 2 21 , 3 9 8 27 , 15 9 76 3 24 7 41 9 , 99 0 85 6 . 37 2 37 . 13 8 , 69 8 92 . 79 7 , 71 4 37 . 19 0 , 84 9 19 8 , 09 1 57 , 15 4 , 35 7 13 7 , 89 7 , 14 8 32 , 01 2 , 4 4 3 28 7 , 08 5 66 5 , 54 0 84 7 , 37 1 42 4 , 04 5 , 46 8 (') ( ' ) !I I rJ ) ( f J (1 ) :: T Z (; ) m '" - '1 J a . ' 1 J :: T !I I - . ( ' ) C ' (C 3 ' - . (1 ) ! I I ::J Q, = C b N N( ' ) C P N /' " ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 20 0 7 DE S C R I P T I O N 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 D E P R E C I A T I O N 2 G E N E R A L P l A N T 3 3 8 9 / l A N D & l A N D RIG H T S ~ I ST R U C T U R E S & I M P R O V E M E N T S 5 3 9 1 1 O F F I C E F U R N I T U R E & E Q U I P M E N T 39 2 1 TR A N S P O R T A T I O N E Q U I P M E N T 7 J 9 3 1 S T O R E S E Q U I P M E N T 8 3 9 4 1 T O O L S , S H O P & G A R A G E E Q U I P M E N T 9 3 9 5 1 L A B O R A T O R Y E Q U I P M E N T 10 3 9 6 1 P O W E R O P E R A T E D E Q U I P M E N T 11 3 9 7 1 C O M M U N I C A l l O N S E Q U I P M E N T 12 39 8 1 MI S C E L l A N E O U S E Q U I P M E N T 13 TO T A L G E N E R A L P L A N T 15 R E S E R V E F O R D I S A L L O W E D C O S T S 17 TO T A L A C C U M P R O V I S I O N D E P R E C l A l l O N 19 A M O R l l Z A T I O N O F O W E R U T l U l Y P L A N T 20 IN T A N G I B L E P L A N T ( 3 0 2 , 3 0 3 ) 21 HY D R A U L I C P R O D U C T I O N ( 3 3 0 ) 23 TO T A L A M O R T O F O l H E R U T l L l l Y P L A N T 25 TO T A L A C C U M P R O V J S l O N F O R D E P R 26 & A M O R 1 l Z A l l O N O F O T I - I E R U T l L l l Y P L A N T 20 0 6 AC T U A L 20 0 7 FO R E C A S T 33 0 . 6B O 17 , 4 0 9 , 04 5 17 , 91 3 . 76 6 39 7 . 62 4 19 , 32 1 , 40 2 1B , 78 6 , 27 5 46 7 70 9 46 0 , 09 8 82 6 , 86 1 96 1 , 77 5 4,4 1 9 , 4 8 9 67 2 , 97 3 58 0 , 75 2 72 3 , 36 5 11 , 31 7 , 18 6 11 , 60 0 , 4 1 8 97 9 B9 7 12 1 , 31 4 75 , 15 7 , 74 2 75 . 13 2 , 8B 9 18 6 , 33 2 03 8 , 18 6 52 1 , 50 6 , 4 7 2 54 4 , 79 4 , 51 1 3B , 72 B , 95 1 39 , 23 5 , 61 5 38 , 72 B , 95 1 39 , 23 5 , 61 5 56 0 , 23 5 , 4 2 3 58 4 , 03 0 , 12 5 NO R M A L I Z I N G AD J U S T M E N T AN N U A L I Z I N G AD J U S T M E N T 97 8 (2 6 3 , Bo o ) 3B , 20 7 (3 , 69 0 ) 3, 4 3 8 B6 1 (4 , 69 7 ) (5 2 , 26 9 ) 86 , 75 7 (1 B 6 , 21 5 ) 16 4 , 24 2 91 0 91 0 16 9 , 15 2 OT H E R AD J U S T M E N T - ' - 20 ~ TE S T Y E A R 17 , 4 1 4 , 02 3 17 , 13 3 , 82 4 1B , B2 4 . 48 2 45 6 , 40 B 96 5 , 21 3 67 7 , 83 5 71 8 , 66 B 54 8 , 14 9 20 8 , 07 1 74 , 94 6 , 67 3 03 8 18 6 54 5 , 95 B , 75 2 39 , 24 0 , 52 5 39 , 24 0 , 52 5 58 5 , 19 9 , 27 7 /' " " " ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 20 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A L I Z I N G Ol H E R 20 0 7 DE S C R I P T I O N AC T I J A L AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TE S T Y E A R TA B L E 3 - AD D I T l O N S DE D U C T I O N S TO RA T E B A S E 2 N E T E l E C T R I C P W l T I N S E R V I C E 01 9 , 70 6 , 18 2 09 5 . 39 5 , 82 4 43 , 68 6 . 72 9 13 9 . 08 2 , 55 3 3 L E S S : 4 2 S 2 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N PO W E R S U P P L Y Or n E R 26 , 08 5 , 51 1 29 . 85 2 87 6 29 . 85 2 , 87 6 TO T A L C U S T O M E R A D V F O R C O N S T R U C T I O N 26 , 08 5 , 51 1 29 . 85 2 , 87 6 29 . 85 2 , 87 6 9 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 10 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 (2 1 , 92 2 , 33 6 ) (2 4 . 19 0 , 85 4 ) (2 4 , 19 0 , 85 4 ) 11 28 1 1 AC C E l E R A T E D A M O R T I Z A T I O N 12 2 8 2 / O l H E R P R O P E R l Y 22 8 , 22 9 , 00 5 22 5 . 87 5 , 24 1 22 5 87 5 , 24 1 13 2 6 3 / 0 l H E R 40 1 , 96 1 63 0 , 03 1 63 0 , 03 1 TO T A L A C C U M D E F E R R E D I N C O M E T A X E S 21 1 , 70 8 , 63 0 20 6 . 31 4 , 4 1 8 20 6 . 31 4 , 4 1 8 16 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 78 1 , 91 2 , 04 1 85 9 , 22 8 , 53 0 43 , 68 6 , 72 9 90 2 . 91 5 , 25 9 17 A D D : 16 W O R K I N G C A P I T A L 19 15 1 1 FU E L I N V E N T O R Y 15 , 17 3 , 83 1 16 , 4 1 3 , 23 8 (1 , 7 6 6 , 22 8 ) 14 . 64 7 , 01 0 20 15 4 1 PlA N T M A T E R I A L S & S U P P L I E S PR O D U C T I O N - G E N E R A L 12 , 19 1 , 26 3 13 . 98 0 , 11 5 13 . 98 0 , 11 5 22 T R A N S M I S S i O N - G E N E R A l . 18 9 , 14 3 8. 0 5 1 , 09 1 05 1 09 1 23 DIS T R I B U T I O N - G E N E R A l . 15 , 52 7 , 75 7 15 . 92 3 , 04 7 15 . 92 3 , 04 7 24 15 4 + 1 6 3 O T H E R - U N C l A S S I F I E D 17 0 , 05 4 16 0 , 58 5 16 0 , 58 5 TO T A L A C C O U N T 1 5 4 + 1 6 3 39 , 07 8 , 21 7 41 . 1 1 4 , 83 8 11 4 , 83 8 26 1 6 5 1 P R E P A I D I T E M S ZI AD V A L O R E M T A X E S 1, 4 1 5 , 11 6 41 5 26 1 (4 1 5 , 26 1 ) 26 O l H E R P R O D - R E L A T E D P R E P A Y M E N T S 64 7 , 22 6 18 9 , 92 6 (1 8 9 . 92 6 ) 29 I N S U R A N C E 22 8 . 64 3 94 7 43 4 (9 4 7 , 4 3 4 ) 30 P E N S I O N E X P E N S E 90 5 84 2 26 5 81 6 (2 6 5 , 81 6 ) PR E P A I D R E T I R E E B E N E F I T S 99 4 , 12 0 58 5 , 16 8 (5 8 5 , 16 8 ) 32 M I S C E L L A N E O U S P R E P A Y M E N T S 76 1 , 06 8 22 3 , 33 3 (2 2 3 , 33 3 ) TO T A L A C C O U N T 1 6 5 95 2 . 01 4 62 6 , 93 8 (2 , 62 6 , 93 8 ) WO R K I N G C A S H A L L O W A N C E . ( ) TO T A L W O R K I N G C A P I T A L 63 , 20 4 . 06 2 60 , 15 5 , 01 4 (1 , 76 6 . 22 8 ) (2 . 62 6 , 93 8 ) 55 , 76 1 , 84 8 UJ I I ! 0 ! I I :: r 36 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 84 5 , 11 6 , 10 3 91 9 , 38 3 , 54 4 (1 , 76 6 . 22 8 ) 43 , 68 6 . 72 9 (2 , 62 6 , 93 8 ) 95 8 , 67 7 . 10 7 -o s . ~ ~ DI - . (C 3 ~ g ~~ o Z :'" - . . j ! = ' .. . . . - 0 0 ' " '" ( ) C D U ) /' ID A H O P O W E R C O M P A N Y . D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C . A N N U A U Z E D A J U S T M E N T S A N D A D J . P E R ( P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 21 ) 0 6 20 0 7 NO R M A L I Z I N G AN N U A l I Z I N G Ol H E R 20 0 7 DE S C R I P T I O N AC T U A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S l M E N T TA B L E 3 - AD D I T I O N S DE D U C T I O N S TO RA T E B A S E 2 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 84 5 , 11 6 , 10 3 91 9 , 38 3 , 54 4 (1 , 76 6 , 22 8 ) 43 , 68 6 , 72 9 (2 , 62 6 , 93 8 ) 95 8 , 67 7 , 10 7 3 A D D : 4 1 0 5 / P l A N T H E l D F O R F U T U R E U S E 5 H Y D R A U U C P R O D U C T I O N 18 5 , 24 6 18 5 , 24 6 (1 8 5 , 24 6 ) 6 1 R A N S L A N D & L A N D R I G H T S 43 0 , 08 1 43 0 , 08 1 (1 7 4 , 81 6 ) 25 5 , 26 5 7 1 R A N S S T R U C T U R E S & IM P R O V E M E N T S 14 5 69 4 14 5 , 69 4 (1 4 5 , 69 4 ) 8 l R A N S ST A l l O N E Q U I P M E N T 32 , 4 0 0 32 , 4 0 0 (3 2 , 4 0 0 ) 9 D I S T L A N D & LA N D R I G H T S 04 7 . 88 0 04 7 , 88 0 (4 6 0 , 4 4 2 ) 58 7 , 4 3 8 10 D I S T S T R U C T U R E S & I M P R O V E M E N T S 80 . 30 6 80 , 30 6 (8 0 , 30 6 ) GE N L A N D & L A N D R I G H T S 12 G E N S T R U C T U R E S & I M P R O V E M E N T S 76 8 , 37 7 76 8 , 37 7 (7 6 8 , 37 7 ) 13 T R A N S P O R T A T I O N E Q U I P M E N T 72 . 78 5 72 , 78 5 (7 2 , 78 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 76 2 . 77 0 76 2 . 77 0 (1 , 92 0 , 06 7 ) 84 2 , 70 3 16 1 1 4 / 1 1 5 - P R A I R I E A C Q U l s m O N A D J U S T M E N T ( A C C O U N T 4 0 6 ) (1 0 4 , 14 6 ) (1 0 4 , 14 6 ) 18 D E F E R R E D P R O G R A M S : 19 1 8 2 / CO N S E R V A T I O N P R O G R A M S ID A H O D E F E R R E D C O N S E R V A 1 l 0 N P R O G R A M S 11 , 34 9 . 14 3 10 6 53 9 10 6 . 53 9 OR E G O N D E F E R R E D C O N S E R V A T I O N P R O G R A M S TO T A L C O N S E R V A T I O N P R O G R A M S 11 . 34 9 , 14 3 10 6 , 53 9 10 6 , 53 9 23 1 8 2 / M I S C . O l H E R R E G l A A T O R Y A S S E T S RE O R G A N l Z A 1 1 0 N C O S T S AM . F A L L S B O N D R E F I N A N C I N G 13 6 , 35 0 07 3 , 79 8 07 3 79 8 IN C R E M E N T A L S E C U R I T Y C O S T S 33 4 , 41 3 68 , 79 4 68 , 79 4 PR O F E S S I O N A L F E E S 21 , 24 6 IN T E R V E N O R F U N D I N G 33 , 96 9 GR I D W E S T - OP U C O R D E R 0 6 - 4 8 3 56 , 00 7 60 , 4 0 7 60 , 4 0 7 GR J D W E S T - F E R C 30 2 , 11 7 30 2 11 7 30 2 , 11 7 TO T A L O T H E R R E G U L A T O R Y A S S E T S 88 4 , 10 2 50 5 , 11 6 50 5 , 11 6 32 1 8 6 / M I S C . 0 1 H E R D E F E R R E D P R O G R A M S TO T A L D E F E R R E D P R O G R A M S 13 , 23 3 , 24 5 61 1 , 65 5 61 1 , 65 5 35 D E V E L O P M E N T O F I E R C O R A T E B A S E . a 91 4 . 19 6 54 , 38 2 , 4 0 4 (8 5 , 53 1 ) 54 , 29 6 , 87 3 en IN V E S T M E N T I N I E R C O (/J :: T ( I ) PR E P A I D C O A L R O Y A L T l E S 77 3 56 1 67 1 , 56 1 67 1 , 56 1 :E Z m NO T E S P A Y A B L E T O / R E C E I V A B L E F R O M S U B S I D I A R Y 15 4 . 48 0 12 , 02 0 . 92 4 12 , 02 0 , 92 4 (I ) 0 x "'C i5 . ' :: T TO T A L S U B S I D I A R Y R A T E B A S E 62 , 84 2 . 23 7 68 , 07 4 . 88 9 (8 5 , 53 1 ) 67 , 98 9 , 35 8 m - - . co 3 ) ~ g CD m '? 0 TO T A L C O M B I N E D R A T E B A S E 92 3 , 95 4 35 4 99 9 , 83 2 . 85 8 (1 , 76 6 . 22 8 ) 43 , 68 6 , 7 2 9 73 6 , 68 2 ) 03 7 , 01 6 , 67 7 0 _ -. . I . -" ' C O N Na C O " , ID A H O P O W E R C O M P A N Y . D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 20 0 6 20 0 1 NO R M A L I Z I N G AN N U A U Z I N G OT H E R 20 0 7 DE S C R I P T I O N AC W A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T h I E N T !i l l . m B . TA B L E 4 - O P E R A T l N G R E V E N U E S 1 O P E R A T I N G R E V E N U E S 2 F I R M E N E R G Y S A L E S 44 0 - 4 4 8 / R E T A I L 63 6 , 37 4 , 84 0 63 6 , 37 4 , 84 0 10 , 09 9 , 23 4 64 6 , 4 7 4 , 07 4 AD J U S T h I E N T S T O S A l E S R E V E N U E S I R E F U N D S 37 0 , 38 7 37 0 , 38 7 44 7 AR M S A l E S F O R R E S A L E 3,4 8 5 , 27 2 3, 4 8 5 27 2 (1 . 86 3 , 18 8 ) 62 2 , 08 4 44 7 / S Y S T E M O P P O R T U N I T Y S A l E S 25 7 , 23 2 , 21 9 26 3 . 65 8 , 99 6 (1 1 4 . 34 8 , 61 9 ) 14 9 , 31 0 , 37 7 TO T A L S A L E S O F E L E C 1 R I C I T Y 89 7 , 09 2 33 1 90 3 , 51 9 , 10 8 (1 0 6 . 11 2 , 57 3 ) 37 0 , 38 7 79 7 , 77 6 . 92 2 9 O T H E R O P E R A T I N G R E V E N U E S 41 5 / M E R C H A N D I S I N G R E V E N U E S 25 5 , 95 3 13 3 , 69 6 13 3 , 69 6 45 1 / M I S C E l L A N E O U S S E R V I C E R E V E N U E S 5, 4 2 4 , 89 3 98 5 , 64 2 98 5 , 64 2 45 4 / R E N T S F R O M E L E C T R I C P R O P E R T I SU B S T A T I O N E Q U I P M E N T 87 3 , 06 6 57 5 , 62 8 57 5 62 8 lR A N S F O R M E R R E N T A L S 17 , 33 0 ST A l l O N A N D U N E R E N T A L S 66 8 , 14 0 30 7 , 00 6 30 7 00 6 CO G E N E R A T I O N A N D S M A L L P O W E R P R O D U C T I O N 49 9 21 3 49 0 , 14 0 49 0 , 14 0 RE A L E S T A l E R E N T S 31 1 , 02 1 36 6 , 04 9 36 6 04 9 DA R K F I B E R P R O J E C T 44 8 , 00 0 44 8 , 00 0 44 8 00 0 PO L E A T T A C H M E N T S 65 1 , 77 3 66 9 , 20 0 66 9 . 20 0 FA C I L m E S C H A R G E S 06 5 . 89 9 08 6 , 16 0 08 6 . 16 0 OV E R N I G H T P A R K R E N T S 32 3 . 73 6 28 1 , 05 1 28 1 , 05 1 MI S C E L L A N E O U S TO T A L A C C O U N T 4 5 4 16 , 85 8 , 17 8 18 , 22 3 , 23 4 18 , 22 3 . 23 4 'l J 45 6 / O T H E R E L E C 1 R I C R E V E N U E S 10 , 94 5 , 58 6 TR A N S M I S S I O N F O R D T I - i E R S - DA F I R M 70 2 , 76 7 01 5 , 16 4 01 5 , 16 4 lR A N S M I S S I O N F O R O T I - i E R S - F I R M (1 . 01 1 , 54 8 ) 30 7 , 80 8 30 7 , 80 8 lR A N S M I S S I O N F O R D T I - i E R S - N O N F I R M 25 4 , 36 7 12 , 6 0 6 , 73 9 12 , 60 6 , 73 9 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 71 6 16 , 80 0 16 , 80 0 AN l E L O P E 73 , 82 4 73 , 82 4 73 . 82 4 CO N S E R V A T I O N R E C O V E R Y - OR E G O N SIE R R A P A C I F I C U S A G E C H A R G E 60 , 55 9 () ( ) ST A N D - B Y S E R V I C E 12 6 , 4 8 8 25 4 . 20 0 25 4 . 20 0 II ) en C/O DS M R I D E R 15 , 73 2 . 91 0 (1 5 , 73 2 , 91 0 ) 0 C D :: T Z MI S C E L L A N E O U S 20 , 03 6 18 , 00 0 18 , 00 0 ~ 9 m TO T A L A C C O U N T 4 5 6 11 , 24 3 , 20 9 35 , 02 5 , 4 4 5 (1 5 , 73 2 , 91 0 ) 19 , 29 2 53 5 '" - "U a . " U : : T II ) - . ( ) a = (Q 3 ' - . 35 , 78 2 , 23 3 36 8 , 01 7 (1 5 , 73 2 . 91 0 ) 63 5 . 10 7 CD l I ) m ~ 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 '" 6 ~ g, = C b ~ 42 T O T A L O P E R A T I N G R E V E N U E S 93 2 , 87 4 , 56 4 96 3 , 88 7 , 12 5 (1 0 6 , 11 2 , 57 3 ) 37 0 , 38 7 (1 5 , 73 2 . 91 0 ) 84 2 , 4 1 2 , 02 9 ~( ) O O " " " () ( ) I\ ) rJ ) (1 ) ;; : s - z ~ ~ m '" - "U C o " U ;; : s - 3" 0 2 ' . (1 ) I \ ) '" b ~ 0 _ -. . I . -" U b I \ . ) m( ) o o O ' l ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A l J Z I N G OT H E R 20 0 7 DE S C R I P T I AC T U A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TE S T Y E A R TA B L E 5 . 0P 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 1 S T E . A M P O W E R G E N E R A T I O N 2 O P E R A T I O N 50 0 SU P E R V I S i O N & E N G I N E E R I N G 71 2 , 50 6 82 1 , 36 1 16 0 83 8 , 52 1 50 1 1 FU E L 10 7 , 51 9 , 84 7 10 7 , 51 9 , 84 7 11 , 96 4 , 95 3 11 9 , 48 4 , 80 0 50 2 1 Sl E A M E X P E N S E S lA B O R 39 9 , 48 2 39 9 , 4 8 2 39 9 , 48 2 OT H E R 70 7 , 66 1 15 9 , 4 0 0 15 9 , 4 0 0 TO T A L A C C O U N T 5 0 2 10 7 14 3 55 8 , 88 2 55 8 , 88 2 5U 5 1 ElE C T R I C E X P E N S E S lA B O R 87 8 , 32 0 87 8 , 32 0 87 8 , 32 0 OT H E R 56 5 , 95 7 6f i 1 , 7f f l 65 7 , 7f f l TO T A L A C C O U N T 5 0 5 1, 4 4 4 , 27 7 1. 5 3 6 , 07 7 53 6 , 07 7 50 6 1 MI S C E U A N E O U S E X P E N S E S 14 2 , 99 9 6B O , fi l 9 76 7 66 1 , 34 6 50 7 RE N T S 24 8 , 62 4 26 4 , 4 2 7 26 4 , 4 2 7 Sl E A M O P E R A T I O N E X P E N S E S 12 6 17 5 , 39 6 12 7 , 36 1 , 17 3 11 , 96 4 95 3 17 , 92 7 13 9 , 34 4 , 05 3 17 M A I N T E N A N C E 51 0 SU P E R V I S I O N & E N G I N E E R I N G 52 5 , 4 6 9 68 5 , 99 2 68 5 , 99 2 51 1 ST R U C T U R E S 40 8 , 84 8 43 4 , 83 5 43 4 , 83 5 51 2 1 BO I l E R P l A N T lA B O R 19 5 , 83 9 19 5 , 83 9 19 5 , 83 9 OT H E R 18 1 , 63 0 10 , 15 9 , 04 3 10 , 15 9 , 04 3 TO T A L A C C O U N T 5 1 2 15 , 37 7 . 4 6 9 16 , 35 4 , 88 2 16 , 35 4 , 88 2 51 3 / E L E C T R I C P l A N T lA B O R 83 5 , 55 0 83 5 . 55 0 83 5 , 55 0 OT H E R 59 8 , 33 2 88 0 15 5 88 0 , 15 5 TO T A L A C C O U N T 5 1 3 4,4 3 3 88 2 71 5 , 70 5 71 5 , 70 5 51 4 / M I S C E U A N E O U S S T E A M P l A N T fi I 5 , 61 7 86 6 44 8 86 6 . 4 4 8 Sl E M I M A I N T E N A N C E E X P E N S E S 27 , 32 1 , 28 5 29 , Of i l , 86 2 29 . 05 7 , 86 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 15 3 . 4 9 6 . 68 1 15 6 , 4 1 9 , 03 5 11 , 96 4 , 95 3 17 . 92 7 16 8 , 40 1 , 91 5 () ( ) I\) en V I :T Z ~! = ' m :: J - -u c . - u : T I\ ) - . ( ) 5 ' cg ~ m ; : ; : '" O ~ 0 _ -. . I . -- U O N m( ) C O O 1 /' " /' ... . . -.. . . . . . ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 20 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A l i Z I N G OT H E R 20 0 7 DE S C R I P T I O N AC T U A l FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TA B L E 5 . 0P 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 1 H Y D R A U U C P O W E R G E N E R A T I O N 2 O P E R A T I O N 53 5 / S U P E R V I S I O N & E N G I N E E R I N G 52 2 , 31 2 81 0 , 21 6 25 3 , 39 8 06 3 , 61 4 53 6 / W A T E R F O R P O W E R 93 7 , 65 9 25 1 54 6 18 , 66 0 (1 , 4 2 7 , 33 4 ) 84 2 . 87 1 53 7 / H Y D R A U U C E X P E N S E S 25 8 , 50 2 78 4 46 1 26 0 , 84 3 04 5 , 30 4 53 8 / E L E C T R I C E X P E N S E S lA B O R 95 5 , 05 4 06 2 , 72 3 75 , 31 8 13 8 , 04 1 OT H E R 43 2 , 33 7 41 2 , 90 5 41 2 , 90 5 TO T A l A C C O U N T 5 3 8 1,3 8 7 , 39 1 1, 4 7 5 , 62 8 75 , 31 8 55 0 , 94 6 53 S / M I S C E L l A N E O U S E X P E N S E S 40 7 07 1 56 0 , 4 8 9 11 0 , 07 6 67 0 , 56 5 54 0 / R E N T S 40 9 , 4 9 1 43 5 , 51 8 43 5 , 51 8 HY D R A U U C O P E R A T I O N E X P E N S E S 21 . 92 2 , 4 2 6 23 . 31 7 , 85 8 71 8 , 29 4 (1 , 4 2 7 , 33 4 ) 22 , 60 8 81 8 14 M A I N T E N A N C E 54 1 / S U P E R V I S I O N & E N G I N E E R I N G 87 1 36 5 99 0 26 7 12 3 , 87 1 11 4 . 13 8 54 2 / S T R U C T U R E S 19 3 , 32 7 26 9 12 5 10 4 32 0 , 22 9 54 3 / R E S E R V O I R S , D A M S & W A T E R W A Y S 94 6 , 68 2 00 6 , 86 8 42 . 15 9 04 9 02 7 54 4 / E L E C T R I C P l A N T lA B O R 1, 4 0 0 , 24 0 55 8 , 15 5 11 0 , 4 2 6 66 8 , 58 1 OT H E R 73 8 , 4 9 3 71 6 , 52 4 71 6 , 52 4 TO T A l A C C O U N T 5 4 4 13 8 , 73 3 27 4 , 67 9 11 0 , 4 2 6 38 5 , 10 5 54 5 / M I S C E L l A N E O U S H Y D R A U U C P l A N T 21 3 , 65 5 3, 4 1 8 . 12 4 14 8 , 4 6 1 56 6 58 5 HY D R A U U C M A I N T E N A N C E E X P E N S E S 36 3 , 76 2 95 9 06 3 47 6 , 02 1 10 , 4 3 5 , 08 4 TO T A l H Y D R A U U C G E N E R A T I O N E X P E N S E S 28 6 , 18 8 33 , 27 6 92 1 19 4 31 5 (1 , 4 2 7 , 33 4 ) 33 , 04 3 , 90 1 ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 2O W 20 0 7 NO R M A l I Z i N G AN N U A L J Z l N G OT H E R 20 0 7 DE S C PT I AC T U A l FO R E C A S T AD J U S 1 M E N T AD J U S 1 M E N f AD J U S T M E N T TA B L E 5 - 0P 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 1 O T H E R P O W E R G E N E R A T I O N 2 O P E R A T I O N 54 6 1 SU P E R V I S I O N & E N G I N E E R I N G 32 2 , 34 1 34 3 , 04 5 20 , 17 7 36 3 , 22 2 64 7 1 FU E L 1, 4 9 8 , 30 9 1, 4 9 8 , 30 9 (4 1 2 , 4 0 9 ) 08 5 , 90 0 54 8 1 GE N E R A T I N G E X P E N S E S lA B O R 18 3 98 3 20 4 , 10 9 14 , 50 9 21 9 , 21 8 OT H E R 10 6 36 9 10 4 , 09 3 10 4 , 09 3 TO T A l A C C O U N T 5 4 6 29 0 , 35 2 30 8 , 80 2 14 , 50 9 32 3 , 31 1 64 9 1 MI S C E l l A N E O U S E X P E N S E S 29 1 , 21 8 31 6 , 15 9 10 , 89 2 32 1 , 05 1 55 0 1 RE N T S OT H E R P O W E R O P E R E X P E N S E S 40 8 , 22 0 46 6 , 31 5 (4 1 2 , 4 0 9 ) 45 , 57 9 09 9 , 48 5 13 M A I N T E N A N C E 55 1 1 SU P E R V I S I O N & E N G I N E E R I N G 17 3 18 4 18 4 55 2 1 ST R U C T U R E S 11 6 , 91 2 18 8 , 22 0 43 9 19 8 , 65 9 55 3 1 GE N E R A T I N G & E L E C T R I C P l A N T lA B O R 16 , 15 2 84 , 13 5 00 6 90 , 14 1 OT H E R 48 , 16 1 41 , 4 8 5 41 , 48 5 TO T A l A C C O U N T 5 5 3 12 4 , 31 9 13 2 , 22 0 00 6 13 8 , 22 6 55 4 1 MI S C E l l A N E O U S E X P E N S E S 39 2 , 51 6 41 1 , 4 6 5 12 , 67 2 43 0 , 13 1 OT H E R P O W E R M A l N T E X P E N S E S 69 3 , 98 0 13 8 , 08 9 29 , 11 1 76 1 , 20 6 TO T A l O T H E R P O W E R G E N E R A T I O N E X P 10 2 , 20 0 20 4 , 40 4 (4 1 2 , 4 0 9 ) 74 , 69 6 86 6 , 69 1 24 O T H E R P O W E R S U P P L Y E X P E N S E 55 5 . 1 1 PU R C H A S E D P O W E R 22 9 , 11 3 , 82 2 23 1 , 04 4 , 42 8 (1 7 2 , 4 8 9 , 92 2 ) 58 , 55 4 , 50 6 55 5 . 2 1 CO G E N E R A T I O N & S M A 1 . l P O W E R P R O D CA P A C I T Y R E l A T E D 81 5 , 12 4 2, 8 1 5 , 12 8 81 5 , 12 8 EN E R G Y R E L A T E D 50 , 85 0 , 93 1 90 , 26 5 50 3 90 , 26 5 , 50 3 TO T A L 5 5 5 . 2 J C S P P 53 , 66 6 , 05 5 93 , 08 0 , 63 1 93 , 08 0 , 63 1 55 5 I T O T A L 28 3 , 4 3 9 , 87 7 32 4 , 12 5 , 05 9 (1 7 2 , 4 8 9 , 92 2 ) 15 1 , 63 5 , 13 1 55 6 1 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 76 , 14 0 80 , 97 9 80 , 91 9 55 7 1 OT H E R E X P E N S E S (2 7 , 30 4 , 58 6 ) 36 2 , 92 8 12 5 , 16 4 2, 4 8 8 , 09 2 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 25 6 , 21 1 , 4 3 1 32 6 , 56 8 96 6 (1 7 2 , 4 8 9 , 92 2 ) 12 5 , 16 4 15 4 20 4 , 20 8 () ( ) TO T A L P R O D U C T I O N E X P E N S E S 45 0 , 09 6 , 50 0 52 5 , 4 6 9 , 32 6 (1 6 0 , 93 1 , 31 8 ) 1. 4 1 2 , 10 1 (1 . 4 2 1 , 33 4 ) 36 4 , 51 6 71 5 . O J en ' " 0 C D :: r Z :: E 0 CD ' m :: I - "U c . " U : : r OJ - . ( ) a : (C 3 , - . CD O J m ~ eN . '" 6 ~ g, ' i j 0) ( ) ( ) ) c. n () ( ) II ) (J ) (1 ) OJ Z c; ) m :: 3 - "'t J C o " ' t J O J II ) _ 0 ( ) 5 ' ca J ~ m ; : : ; : ~? 6 ~ 2. = C b ~ (J ) ( ) CD 0 1 /' " /' " ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 DE S C R I P T I O N TA B L E 5 - 0 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 1 T R A N S M I S S I O N E X P E N S E S 2 O P E R A l 1 O N 56 0 / S U P E R V I S I O N & E N G I N E E R I N G 56 1 / l 0 A D D I S P A T C H I N G 56 2 / S T A l 1 O N E X P E N S E S 56 3 / O V E R H E A D U N E E X P E N S E S 56 5 / T R 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 l H E R S 56 6 / M I S C E L l A N E O U S E X P E N S E S 56 7 / R E N T S 10 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 12 M A I N T E N A N C E 13 56 8 / S U P E R V I S I O N & E N G I N E E R I N G 14 56 9 / S T R U C T I J R E S 15 57 0 / S T A T l O N E Q U I P M E N T 16 57 1 / O V E R H E A D U N E S 17 57 3 / M I S C E L l A N E O U S P l A N T 18 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 20 TO T A l T R A N S M I S S I O N E X P E N S E S 20 0 6 20 0 7 FO R E C A S T AN N U A l i Z I N G AD J U S T h I E N T 20 0 7 TE S T Y E A R NO R M A l i Z I N G AD J U S T M E N T OlH E R AD J U S T M E N T 53 7 , 07 8 2, 6 7 9 , 71 1 14 7 , 86 9 82 7 58 0 48 6 , 27 5 68 5 , 99 6 24 0 , 06 5 92 6 , 06 1 86 6 , 90 6 97 2 , 01 7 10 2 , 4 2 8 07 4 . 44 5 86 9 , 79 7 91 8 , 73 1 26 , 84 4 94 5 . 57 5 63 8 , 68 0 11 2 44 0 11 2 44 0 27 0 , 7 6 8 47 2 , 4 7 2 15 , 52 5 48 7 . 99 7 15 2 , 15 2 21 6 . 84 4 21 6 . 84 4 82 1 65 6 17 , 05 8 , 21 1 53 2 , 73 1 17 , 59 0 . 94 2 46 0 , 93 7 48 6 , 86 0 21 0 50 0 , 07 0 19 8 , 08 1 20 9 , 21 6 71 4 22 6 , 93 0 90 0 42 4 06 3 , 71 5 12 6 , 4 3 6 19 0 , 15 1 25 7 , 53 8 38 5 09 1 53 , 64 1 2, 4 3 8 , 73 2 31 , 22 2 04 2 28 9 33 , 33 1 84 8 , 20 2 17 7 92 4 21 1 28 9 38 9 , 21 3 23 , 66 9 85 8 23 , 23 6 , 13 5 74 4 , 02 1 23 , 98 0 , 15 6 /' r- ID A H O P O W E R C O M P A N Y . D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 20 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A U Z I N G OT H E R 20 0 7 DE S C R I P T I O N FO R E C A S T AD J U S T h I E N T AD J U S T h I E N T AD J U S T h 1 E N T :r m . m B TA B L E 5 . 0P E R A T I O N MA l N T E N A N C E E X P E N S E S 1 D I S T R I B U T I O N E X P E N S E S 2 O P E R A T I O N 58 0 / S U P E R V I S I O N & E N G I N E E R I N G 05 1 13 8 22 3 , 18 5 16 9 , 02 4 39 2 , 20 9 58 1 / L O A D D I S P A T C H I N G 02 0 , 11 0 18 9 , 90 3 19 9 , 03 0 38 8 , 93 3 58 2 / S T A T I O N E X P E N S E S 15 9 , 88 3 22 5 , 35 7 51 , 23 5 27 6 , 59 2 58 3 / O V E R H E A D U N E E X P E N S E S 85 6 , 69 6 07 3 , 57 3 21 8 , 20 1 29 1 77 4 58 4 / U N D E R G R O U N D L I N E E X P E N S E S 04 2 16 7 15 6 , 98 9 92 0 21 5 , 90 9 58 5 / S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 15 4 59 6 16 3 , 28 6 01 1 16 8 , 29 7 58 6 / M E T E R E X P E N S E S 28 8 , 26 5 52 9 , 4 3 7 24 2 , 58 9 77 2 02 6 58 7 / C U S T O M E R I N S T A L l A T I O N S E X P E N S E 14 8 75 9 21 3 , 4 6 7 66 , 13 8 27 9 , 60 5 58 B / M I S C E U A N E O U S E X P E N S E S 58 9 , 80 8 91 2 80 6 24 9 59 5 16 2 , 40 1 58 9 / R E N T S 14 9 , 96 8 15 9 . 53 0 15 9 , 53 0 TO T A L D I S T R I B U T I O N O P E R A T I O N 24 , 4 6 1 , 39 0 25 , 84 7 , 53 3 1, 2 5 9 . 74 3 27 , 10 7 , 27 6 15 M A I N T E N A N C E 5o o / S U P E R V I S I O N & E N G I N E E R I N G 22 3 , 16 8 23 5 , 71 4 21 , 60 0 25 7 31 4 59 1 / S T R U C T U R E S 59 2 / S T A T I O N E Q U I P M E N T 82 6 , 02 8 98 5 16 4 13 4 , 77 6 11 9 , 94 0 59 3 / O V E R H E A D L I N E S 11 , 02 0 , 12 9 63 9 , 78 3 23 2 , 4 1 0 11 , 87 2 , 19 3 59 4 / U N D E R G R O U N D L I N E S 11 4 . 78 6 17 7 . 68 7 52 , 65 1 23 0 , 33 8 59 5 / L I N E T R A N S F O R M E R S 58 3 , 24 6 61 6 , 05 2 08 0 61 9 , 13 2 59 6 / S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 71 1 , 17 1 75 1 . 14 8 21 , 89 0 77 3 , 03 8 59 7 / M E T E R S 89 5 , 59 3 94 5 , 96 0 48 , 56 4 99 4 , 52 4 59 8 / M I S C E L l A N E O U S P l A N T 14 8 , 97 0 15 7 , 34 7 92 2 16 4 , 26 9 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 17 , 52 3 , 09 1 18 , 50 8 , 85 5 52 1 , 89 5 19 , 03 0 , 75 0 TO T A L D I S l R l B U T I O N E X P E N S E S 41 , 98 4 , 48 1 44 , 35 6 , 38 8 78 1 , 63 8 46 . 13 8 , 02 6 28 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 90 1 / S U P E R V I S I O N 53 7 , 02 3 56 7 , 67 0 29 , 35 2 59 7 , 02 2 90 2 / M E T E R R E A D I N G 25 4 , 77 7 55 0 , 31 8 26 3 , 19 6 81 3 , 51 4 90 3 / C U S T O M E R R E C O R O S & C O l l E C T I O N S 10 , 14 6 , 62 5 10 , 76 6 . 27 2 50 9 . 01 1 11 , 27 5 , 28 3 90 4 / U N C O U E C T I B L E A C C O U N T S 84 8 , 4 9 0 00 8 . 61 2 00 8 , 61 2 90 5 / M l S C E X P E N S E S 37 2 39 3 39 3 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 78 7 28 7 19 , 89 3 , 26 5 80 1 , 55 8 20 , 69 4 , 82 3 () ( ) . 0 1 en 36 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 (1 ) ;; ; ; ' - Z oo 7 / S U P E R V I S I O N 28 8 , 82 2 30 5 08 0 19 , 20 7 32 4 , 28 7 ~ ~ m 90 8 / C U S T O M E R A S S I S T A N C E 04 7 , 31 6 25 , 29 0 48 8 27 0 , 4 2 2 (1 5 , 73 2 , 91 0 ) 82 8 , 00 0 '" - "U a . "U ; ; ; ; , - 90 9 / I N F O R M A T I O N & I N S T R U C 1 1 0 N A L 20 0 21 4 21 4 01 - ' ( ) 6 ' (Q 3 ' - . 91 0 / M I S C E L l A N E O U S E X P E N S E S 84 7 , 73 6 89 5 , 54 0 40 , 57 7 93 6 , 11 7 (1 ) 0 1 m (J I ? TO T A L C U S T S E R V & I N F O R M A I N E X P E N S E S 10 , 18 4 , 07 4 26 , 4 9 1 , 32 2 33 0 , 20 7 (1 5 , 73 2 , 91 0 ) 11 , 08 8 61 9 0 _ -- J . _" U I\) O) ( ) O O ( J I /' ' /' ' " .r - - " ID A H O P O W E R C O M P A N Y . D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C . A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 . 2 0 0 7 20 0 6 20 0 7 NO R M A U Z I N G AN N U A U Z I N G Ol H E R 20 0 7 DE S C R I P T I O N AC T U A L AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TE S T Y E A R TA B L E 5 . 0P 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 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 92 0 I A D 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 48 , 93 5 , 65 3 45 , 86 5 , 48 0 46 5 , 96 0 48 . 33 1 , 44 0 92 1 I O F F I C E S U P P U E S 14 , 66 5 , 99 8 15 , 71 4 , 4 8 2 12 8 , 07 1 (9 , 46 4 ) 15 , 83 3 , 08 9 92 2 1 AD M I N & G E N E R A L E X P E N S E S T R A N S F E R R E D - C R (2 9 , 32 4 , 25 9 ) (3 1 , 4 0 6 , 71 7 ) (3 1 , 4 0 6 , 71 7 ) 92 3 1 O U T S I D E S E R V I C E S 14 9 , 64 6 8,7 3 4 , 02 5 73 4 02 5 92 4 / P R O P E R 1 Y I N S U R A N C E PR O D U C T I O N - S T E A M 92 2 , 75 8 97 2 30 0 97 2 , 30 0 Al l R I S K & M I S C E L l A N E O U S 02 3 , 13 9 14 1 , 72 1 29 , 12 9 17 0 , 85 0 TO T A L A C C O U N T 9 2 4 94 5 , 89 7 11 4 , 02 1 29 , 12 9 14 3 , 15 0 92 5 1 I N J U R J E S & D A M A G E S 15 2 , 00 0 51 8 , 32 7 18 8 52 5 , 51 5 92 6 / E M P L O Y E E P E N S I O N S & B E N E F I T S 29 , 24 1 , 8 9 3 30 , 88 5 , 37 1 (4 , 60 7 , 44 3 ) 27 7 , 92 8 92 7 / F R A N C H I S E R E Q U I R E M E N T S 00 0 14 4 14 4 92 8 1 RE G U L A T O R Y C O M M I S S I O N E X P E N S E S 92 8 . 10 1 1 F E R C A D M I N A S S E S S & S E C U R m E S CA P A C l 1 Y R E L A T E D (6 9 6 , 86 4 ) 90 0 , 33 2 90 0 , 33 2 EN E R G Y R E L A T E D (1 1 3 , 4 4 3 ) 20 4 , 51 3 20 4 , 51 3 92 8 . 10 1 1 F E R C O R D E R 4 7 2 33 9 , 4 0 1 35 4 , 21 5 35 4 , 21 5 92 8 . 10 1 1 F E R C M I S C E l l A N I O U S 98 7 13 4 06 2 30 0 06 2 , 30 0 92 8 . 10 2 F E R C R A T E C A S E 92 8 . 10 4 1 F E R C O R E G O N H Y D R O 15 8 , 50 6 16 8 , 58 0 16 8 58 0 SE e E X P E N S E S 92 8 . 2 0 2 / I D A H O P U C - R A T E C A S E 13 4 50 3 50 3 92 8 . 20 3 1 I D A H O P U C - O l H E R 28 3 50 , 64 9 50 , 64 9 92 8 . 30 1 1 O R E G O N P U C - F l U N G F E E S 92 8 . 30 2 / O R E G O N P U C - R A T E C A S E 46 , 06 4 49 , 37 3 37 3 92 8 . 30 3 1 O R E G O N P U G - O l H E R 24 5 , 01 0 26 8 , 26 8 26 8 , 26 8 'll IP C I P U C J S S T R U E - UP A D J TO T A L A C C O U N T 9 2 8 97 6 , 22 5 01 3 , 08 4 50 , 64 9 06 3 , 73 3 92 9 1 DU P U C A T E C H A R G E S 93 0 . 1 1 GE N E R A l A D V E R T I S I N G 10 7 , 31 0 11 5 , 01 3 (1 1 5 01 3 ) 93 0 . 2 / M I S C E L L A N E O U S E X P E N S E S 90 1 , 15 8 02 7 62 3 (2 0 9 , 91 1 ) 81 7 , 71 2 93 1 / R E N T S 00 3 29 0 29 0 TO T A l A D M & G E N O P E R A T I O N 82 , 75 7 , 52 4 84 , 58 7 , 14 3 63 0 , 34 8 (4 , 89 1 , 18 2 ) 82 , 32 6 , 30 9 34 P L U S : () ( ) 93 5 / G E N E R A L P l A N T M A ! f l l T E N A N C E 96 9 , 36 7 22 8 , 57 3 69 , 74 3 29 8 , 31 6 . I U en 41 6 1 M E R C H A N D I S I N G E X P E N S E 99 2 , 59 1 1, 7 4 0 , 53 0 74 0 , 53 0 (1 ) :: r Z TO T A L O P E R & M A i N T E X P E N S E S 63 3 , 44 1 , 68 2 73 0 , 00 2 , 68 2 (1 6 0 93 7 37 8 ) 76 9 , 61 6 (2 2 , 05 1 , 4 2 6 ) 55 4 , 78 3 , 4 9 4 ~! = ' m :: I - -C C o - C : : r IU - . ( ) C ' cc 3 ' - . (\ ) I U m '" o ~ 0 _ -. . . I . -- C O N m( ) C X J O 1 II) en ( J ) (') (1 ) :: T Z ~ ~ m '" - -C o . - c : : T II ) -. 0 C ' (Q 3 ' - . (1 ) I I ) ::: I 0 _ -. . I . -- C O N NO O O O ) " , r" " " ID A H O P O W E R C O M P A N Y . D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C . A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 20 0 7 DE S C R I P T I O N 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 S 2 D E P R E C I A T I O N E X P E N S E 3 3 1 G - 3 1 B ! S ! E M 1 P R O D U C T I O N 43 3 0 - 3 3 B / H Y D R A U U C P R O O U C T I O N 53 4 0 - 3 4 B ! O 1 1 - l 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 8 T R A N S M I S S I O N P l A N T 9 3 5 0 LA N D & L A N D R I G H T S 10 3 5 2 1 S T R U C l U R E S & I M P R O V E M E N T S 11 3 5 3 / S T A T I O N E Q U I P M E N T 12 3 5 4 / T O W E R S & F I X T U R E S 13 3 5 5 / P O L E S & FIX T U R E S 14 3 5 6 / 0 V E R H E A D C O N D U C T O R S & D E V l C E S 15 3 5 9 / R O A D S & T R A I L S 16 TO T A L T R A N S M I S S I O N P L A N T 18 D I S T R I B U T I O N P l A N T 19 3 0 0 1 L A N D & L A N D ~ G H T S 20 3 6 1 1 S T R U C l U R E S & I M P R O V E M E N T S 21 3 6 2 1 S T A T I O N E Q U I P M E N T 22 3 6 4 PO L E S , T O W E R S & F I X T U R E S 23 3 6 5 1 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 ~ ~ UN D E R G R O U N D C O N D U I T 2S 3 6 7 1 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 26 36 8 1 UN E l R A N S F O R M E R S 21 3 6 9 / S E R \ l J C E S 28 3 7 0 / M E l E R S 29 3 7 1 / I N S T A l i A T I O N S O N C U S T O M E R P R E M I S E S 30 3 1 3 / S T R E E T U G H T 1 N G S Y S T E M S 31 TO T A L D I S T R I B U 1 1 0 N P l A N T 20 0 6 AC l U A L 20 0 7 NO R M A L I Z I N G AD J U S 1 M E N T AA N U A U Z I N G AD J U S 1 M E N T OT H E R AD J U S l M E N T 20 0 1 TE S T Y E A R 23 , 62 3 , 91 0 24 , 37 3 , 00 1 54 1 , 90 7 24 , 91 4 , 90 8 60 6 , 56 6 12 , 92 9 51 9 28 1 , 20 4 13 , 21 0 , 72 3 03 5 , 37 7 04 3 , 00 7 75 2 06 2 75 9 39 , 26 5 , 85 3 40 , 34 5 , 52 7 84 2 , 86 3 41 . 18 8 , 39 1 47 3 , 4 9 9 53 1 , 27 5 95 , 54 7 62 6 , 82 2 44 6 75 8 48 6 , 4 8 2 12 , 12 5 49 8 , 60 7 09 3 19 2 37 3 49 1 18 3 . 09 3 55 6 , 58 4 27 2 , 14 1 2, 4 6 2 , 36 2 12 0 , 63 9 2, 5 8 3 , 00 1 31 5 , 70 0 45 4 , 62 8 34 4 , 21 0 2, 7 9 8 , 83 8 30 0 , 52 4 48 3 , 64 8 26 2 , 4 6 2 74 6 , 11 0 40 8 39 4 (4 ) 39 1 12 , 90 5 . 22 3 13 , 79 5 , 28 0 01 8 , 07 2 81 3 , 35 2 41 0 , 07 6 30 1 , 94 3 03 7 , 97 2 15 0 26 7 86 1 , 94 4 27 0 , 24 1 25 7 , 51 2 83 2 , 09 0 06 5 , 21 1 26 3 , 4 3 8 23 1 , 37 0 68 2 , 06 5 43 5 , 25 1 2, 4 6 5 , 29 1 29 3 , 02 9 29 4 , 70 1 89 9 , 25 4 50 8 , 15 0 67 5 , 81 2 92 4 , 90 3 19 1 , 4 0 0 27 6 , 85 1 23 5 , 61 8 29 , 20 0 , 26 0 10 , 44 1 78 , 85 7 20 0 , 86 1 10 9 , 09 7 14 , 34 3 59 , 82 1 25 9 , 4 2 3 42 , 79 6 54 , 31 8 52 7 49 4 83 9 , 97 9 44 5 , 69 2 54 4 , 14 9 49 3 , 89 0 40 3 . 79 8 91 3 , 59 7 56 7 . 97 1 93 5 , 23 5 96 7 , 69 9 24 5 , 71 8 28 6 , 37 8 23 6 , 11 3 30 , 04 0 , 23 9 () ( ) 0 I I ) (/ ) 0 C D :: . - z ~ ( ) m '" - lJ a . lJ : : . - II ) - . ( ) 0 ' (C 3 ' _ 0 CD I I ) m - '" 0 _ -- I . -l J O N N( ) ( ) ) O ) -- - - - - - - - . . . ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 DE S C R I P T I O N TA B L E 6 . DE P R E C I A T J O N & A M O R T l Z A T J O N E X P E N S E S 2 G E N E R A L P L A N T 3 3 8 9 LA N D & l A N D R I G H T S 39 0 1 ST R U C T U R E S & I M P R O V E M E N T S 39 1 1 OF F I C E F U R N I T U R E & E Q U I P M E N T 6 3 S 2 TR A N S P O R T A T I O N E Q U I P M E N T 73 9 3 / S T O R E S E Q U I P M E N T 39 4 1 TO O L s , S H O P & G A R A G E E Q U I P M E N T 39 5 1 lA B O R A T O R Y E Q U I P M E N T 10 3 9 6 1 PO W E R O P E R A T E D E Q U I P M E N T 11 39 7 1 CO M M U N I C A T I O N S E Q U I P M E N T 12 3 9 8 1 M1 S C E U A N E O U S E Q U I P M E N T 13 TO T A L G E N E R A L P L A N T 15 DE P R E X P B E F O R E D i S A l l O W E D C O S T S 17 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 18 TO T A l . D E P R E C I A T I O N E X P E N S E 20 A M O R T I Z A T I O N E X P E N S E 21 IN T A N G I B L E P L A N T 22 HY D R A U U C P R O D U C T I O N 23 AD J U S T M E N T S . G A I N S & L O S S E S 24 TO T A l . A M O R T I Z A T I O N E X P E N S E 26 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 20 0 6 AC T U A L 20 0 7 FO R E C A S T NO R M A L I Z I N G AD J U S T M E N T AN N U A L I Z I N G AD J U S T h I E N T OlH E R AD J U S T M E N T 20 0 7 lE S T Y E A R 51 1 74 1 53 9 , 69 3 95 5 54 9 , 64 9 72 8 , 88 4 67 9 , 26 4 (5 2 7 , 6Q 0 ) 15 1 , 66 4 64 9 76 , 4 1 3 76 , 4 1 3 78 , 17 7 56 7 (7 , 38 0 ) 70 , 18 7 35 5 , 52 4 37 1 , 59 3 87 7 37 8 , 4 7 0 62 6 , 4 0 4 67 0 , 35 7 72 2 68 0 , 08 0 (9 , 39 5 ) (9 , 39 5 ) 69 7 , 75 3 90 3 , 16 8 (1 0 4 , 53 8 ) 79 8 , 63 0 24 6 . 4 3 6 34 0 , 62 6 17 3 51 4 51 4 14 0 24 6 , 56 9 12 , 58 2 26 9 (3 7 2 , 4 3 1 ) 12 , 20 9 , 83 8 09 9 , 71 0 95 , 92 3 , 33 6 32 8 , 48 3 98 , 25 1 , 82 0 (2 9 6 , 29 9 ) (2 9 6 , 29 2 ) (2 9 6 , 29 2 ) 90 , 80 3 , 4 1 0 95 , 62 7 04 4 32 8 , 4 8 3 97 , 95 5 52 8 08 9 , 66 1 51 6 59 5 82 0 52 6 , 4 1 5 (6 8 , 86 8 ) (2 2 , 72 3 ) (2 2 , 72 3 ) 02 0 , 79 3 8, 4 9 3 87 2 82 0 50 3 , 69 2 99 , 82 4 20 3 10 4 , 12 0 91 6 33 8 , 30 3 10 6 , 4 5 9 , 21 9 (') ( ' ) . O J UJ U I 0 C D :: T Z :: ; ; 0 CD ' m '" - "U c . " U : : T OJ - . ( ' ) 6 ' (C 3 ' - . CD O J m - ~? 0 0 _ -. . I . -" U O N ~ ( ' ) c o -. . I DE S C R I P T I O N TA B L E TA X E S OT H E R T H A N I N C O M E TA X E S 2 T A X E S O r n E R T H A N I N C O M E FE D E R A L T A X E S FIC A FlJ T A LE S S P A Y R O l l D E D U C 1 1 0 N 35 TO T A L T A X E S O r n E R T H A N I N C O M E /' " ST A T E T A X E S AD V A L O R E M T A X E S JI M B R I D G E R S T A T I O N Vf J J M i BO A R D M A N OT H E R ~ R O D U C 1 1 0 N OT H E R - TR A N S M I S S I O N OT H E R . D I S T R I B U T I O N OT H E R . GE N E R A L P 1 J \ I I T SU B - T O T A L UC E N S E S . H Y D R O P R O J E C T S RE G U L A T O R Y C O M M I S S I O N f E E S ST A T E O f I D A H O ST A T E O f O R E G O N ST A T E O f N E V A D A FJ W j C H J S E T A X E S ST A T E O F O R E G O N ST A T E O F N E V A D A OT H E R S T A T E T A X E S UN E M P L O Y M E N T T A X E S HY D R O G E N E R A T I O N K W H T A X IR R I G A T I O N - PI C /' ' ID A H O P O W E R C O M P A N Y . C A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M EN T FO R E C A S T D A T A W I T H N O R M A I Z E C N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R ' P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 20 0 6 AC T U A L 20 0 7 FO R E C A S T NO R M A L I Z I N G AD J U S T M E N T AN N U A L I Z I N G AD J U S T M E N T 20 0 1 OT H E R AD J U S T M E N T ' 89 8 , 11 7 11 7 , 59 1 (1 0 29 3 , 93 2 ) 94 7 , 4 7 7 02 2 . 81 8 02 2 , 81 8 84 6 . 70 4 91 4 . 03 2 91 4 , 03 2 31 5 . 4 7 3 34 0 , 55 9 34 0 , 55 9 11 8 , 4 2 0 36 6 , 39 0 46 , 76 7 3,4 1 3 , 15 7 83 1 , 4 3 6 05 6 . 58 6 12 2 . 50 3 17 9 , 08 9 20 6 , 22 0 62 0 . 20 8 62 0 , 20 8 04 2 , 4 2 3 12 5 . 31 4 11 , 4 2 3 1, 1 3 6 , 73 7 30 8 . 15 3 15 , 44 5 90 8 18 0 69 3 15 , 62 6 , 60 1 39 4 65 0 65 0 68 2 . 34 2 70 0 , 00 0 70 D , 00 O 10 2 . 37 7 10 4 , 81 1 10 4 81 1 50 3 , 98 8 52 0 , 00 0 52 0 , 00 0 28 0 , 97 9 82 6 , 00 0 23 2 , 4 0 4 28 0 , 97 9 75 1 , 10 3 30 2 , 61 6 28 0 , 97 9 75 1 , 10 3 30 2 , 61 6 18 , 66 1 , 4 1 3 20 , 10 9 , 06 7 18 0 69 3 20 . 28 9 , 76 0 (" ) ( " ) . m en ' " 0 C D :T Z ~ 9 m :: I _ ;; ? 9 : " ' C : : ! : (O 3 ( " ) ! ! - CD m m - '" Q, = C b ~ 01 ( " ) 0 0 0 0 ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C . A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 DE S C R I P T I O N TA B L E 8 - RE G U L A T O R Y D E B I T S CR E D I T S 1 R E G U L A T O R Y D E B I T S / C R E D I T S ST A T E O F I D A H O ST A T E O F O R E G O N 20 0 6 AC T U A l 10 , 39 1 , 37 4 TO T A L R E G U L A T O R Y D E B I T S / C R E D I T S 10 , 39 1 , 37 4 20 0 7 FO R E C A S T NO R M A L I Z I N G AD J U S T M E N T AN N U A L I Z I N G AD J U S T M E N T OT H E R AD J U S T M E N T 20 0 7 . ( ) (J ) O J () (J J :J " C t I :; : Z m Ct I 0 'U 5 . ' :J " ~ 3 ' =0 2 ' . Ct l O J ( ) - 1\ . ) - '" 6 ~ Q, = O 6 ~ (J 1 ( ) c c c c ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 DE S C R I P T I O N TA B L E 9 - IN C O M E T A X E S 24 1 0 / 4 1 1 N E T P R O V I S I O N F O R D E F E R R E D IN C O M E T A X E S 4 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 6 S U M M A R Y O F I N C O M E T A X E S 8 T O T A L F E D E R A L I N C O M E T A X 10 S T A T E I N C O M E T A X 11 ST A T E O F I D A H O 12 ST A T E O F O R E G O N 13 OT H E R S T A T E S 14 TO T A L S T A T E I N C O M E T A X E S 20 0 6 AC T U A L 20 0 7 FO R E C A S T (1 0 , 7 8 8 42 2 ) 50 9 12 0 NO R M A L I Z I N G AD J U S T M E N T AN N U A L I Z I N G AD J U S T M E N T OT H E R AD J U S T M E N T 20 0 7 TE S T Y E A R (1 0 , 7 8 8 , 4 2 2 ) 50 9 12 0 . ( ) (j) Q ) () :: T C D :; ; Z m g: o x "U a . ::T ~ 3 ' ' 0 ~ CD Q ) ( ) - :: J 8. ' O 6 N (J 1 ( ) o o o o ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A L I Z I N G OT H E R 20 0 7 AC T U A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TE S T Y E A R 96 3 88 7 12 5 (1 0 6 11 2 57 3 ) 37 0 38 7 (1 5 73 2 91 0 ) 84 2 , 4 1 2 02 9 DE S C R I P T I O N TA B L E 1 0 - CA L C U L A T I O N OF FE D E R A L I N C O M E T A X 1 O P E R A T I N G R E V E N U E S 3 O P 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 DE P R E C I A T I O N E X P E N S E AM O R T I Z A T I O N O F L I M I T E D TE R M P L A N T TA X E S O T H E R T H A N I N C O M E RE G U L A T O R Y D E B I T S / C R E D I T S TO T A L O P E R A T I N G E X P E N S E S 13 I N C O M E B E F O R E T A X A D J U S T M E N T S 15 I N C O M E S T A T E M E N T A D J U S T M E N T S 16 LO N G T E R M D E B T I N T E R E S T E X P E N S E 17 OT H E R I N T E R E S T E X P E N S E 18 TO T A L I N T E R E S T C H A R G E S 20 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S 22 A L L O W A N C E F O R A F U D C 23 F E D E R A L I N C O M E T A X A D J U S T M E N T S 25 N E T O P E R I N C O M E B E F O R E S T A T E I N C O M E TA X E S 27 T O T A L S T A T E I N C O M E T A X E S ( A L L O W E D ) 29 T O T A L F E D E R A L T A X A B L E IN C O M E 35 T O T A L F E D E R A L I N C O M E T A X 73 0 00 2 68 2 62 7 04 4 8, 4 9 3 87 2 10 9 06 7 85 4 23 2 66 5 BO O K - TA X A D J U S T M E N T 10 9 65 4 46 0 39 8 00 0 66 0 00 0 05 8 00 0 59 6 46 0 35 , 7 7 3 16 5 36 9 62 5 (1 1 36 1 ) 38 0 98 6 FE D E R A L T A X A T 3 5 P E R C E N T AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C I E S PR I O R Y E A R T A X A D J U S T M E N T 18 3 34 5 20 2 70 0 38 6 04 5 (1 6 0 93 7 37 8 ) (1 6 0 93 7 37 8 ) 82 4 80 5 82 4 80 5 82 4 80 5 45 3 96 3 37 0 84 2 97 9 , 7 9 5 97 9 , 7 9 5 7, 7 6 9 61 6 2, 3 2 8 48 3 82 0 18 0 69 3 28 8 61 2 91 8 22 5 ) 27 4 , 7 6 4 27 4 76 4 (1 4 19 2 99 0 ) 33 8 30 3 (1 1 85 4 68 7 ) (7 4 6 84 5 ) (1 1 10 7 84 1 ) 88 7 74 4 ) 88 7 74 4 ) (2 2 05 1 42 6 ) (2 2 05 1 42 6 ) 31 8 51 6 31 8 51 6 55 6 79 4 ) 1,7 6 1 , 7 2 2 11 0 98 9 65 0 73 4 57 7 75 7 57 7 , 7 5 7 55 4 , 7 8 3 49 4 95 5 52 8 50 3 69 2 28 9 76 0 68 1 53 2 , 4 7 3 16 0 87 9 55 6 67 2 , 7 6 4 66 0 00 0 33 2 76 4 54 6 , 7 9 2 55 4 67 4 12 8 10 1 46 6 80 6 74 5 12 5 29 4 , 7 2 0 85 3 15 2 2,2 0 2 70 0 05 5 85 2 , ( ) en () :y c o :i f Z m ~ 0 x -c o . . ~ 3 ' =0 Q ' . CO Q J ( ) - .. . . . " 6 ~ 8. = O b ~ (J 1 ( ) ( X ) (X ) ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A L I Z I N G OT H E R 20 0 7 DE S C R I P T I O N AC T U A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TE S T Y E A R TA B L E 1 1 - 0R E G O N S T A T E I N C O M E TA X 2 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S - O R E G O N 59 6 46 0 82 4 80 5 (1 4 19 2 99 0 ) 31 8 51 6 54 6 79 2 4 A L L O W A N C E F O R A F U D C 5 S T A T E I N C O M E T A X A D J U S T M E N T S 35 , 7 7 3 16 5 33 8 30 3 55 6 79 4 ) 55 4 67 4 AD D : M F G D E D U C T I O N N O T AL L O W E D 00 0 00 0 00 0 00 0 8 T O T A L S T A T E I N C O M E T A X AD J U S T M E N T S - O R E G O N 37 , 7 7 3 16 5 33 8 30 3 55 6 , 7 9 4 ) 55 4 67 4 10 IN C O M E S U B J E C T T O O R E G O N T A X 36 9 62 5 82 4 80 5 (1 1 85 4 68 7 ) 76 1 , 7 2 2 13 0 10 1 46 6 IE R C O T A X A B L E I N C O M E 99 7 25 5 99 7 , 2 5 5 14 T O T A L S T A T E T A X A B L E IN C O M E - O R E G O N 36 6 88 0 82 4 80 5 (1 1 85 4 68 7 ) 1,7 6 1 72 2 13 5 09 8 72 1 16 O R E G O N T A X A T 0 , 3 P E R C E N T 27 1 10 1 16 4 , 4 7 4 (3 5 56 4 ) 28 5 40 5 29 6 LE S S : P O L L U T I O N C O N T R O L C R E D I T 19 S T A T E I N C O M E T A X A L L O W E D - O R E G O N 27 1 10 1 16 4 , 4 7 4 (3 5 56 4 ) 28 5 40 5 29 6 AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C Y 25 5 25 5 PR I O R Y E A R S ' T A X A D J U S T M E N T 23 S T A T E I N C O M E T A X P A I D - O R E G O N 27 6 35 6 16 4 , 4 7 4 (3 5 56 4 ) 28 5 41 0 55 1 , 0 en C) ::T C D ~ 2 m CD 0 x "U 5 . ' ::T J5 3' = u Q ' . CD O J O - 01 - '" 8. = U b ~ 01 0 0 0 0 0 ID A H O P O W E R C O M P A N Y - D A T A F O R J U R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R E C A S T D A T A W I T H N O R M A I Z E D N P S C , A N N U A L I Z E D A J U S T M E N T S A N D A D J . P E R I P U C FO R E C A S T T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 20 0 6 20 0 7 NO R M A L I Z I N G AN N U A L I Z I N G OT H E R 20 0 7 DE S C R I P T I O N AC T U A L FO R E C A S T AD J U S T M E N T AD J U S T M E N T AD J U S T M E N T TE S T Y E A R TA B L E 1 2 - ID A H O S T A T E I N C O M E T A X 2 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S - I D A H O 59 6 46 0 82 4 80 5 (1 4 19 2 99 0 ) 31 8 51 6 54 6 , 7 9 2 4 A L L O W A N C E F O R A F U D C 5 S T A T E I N C O M E T A X A D J U S T M E N T S 77 3 16 5 33 8 30 3 55 6 79 4 ) 55 4 67 4 7 I N C O M E S U B J E C T T O I D A H O T A X 36 9 62 5 82 4 80 5 (1 1 85 4 68 7 ) 1, 7 6 1 , 7 2 2 12 8 10 1 46 6 IE R C O T A X A B L E I N C O M E 99 7 25 5 99 7 25 5 BO N U S D E P R E C I A T I O N A D J U S T M E N T (1 0 29 9 30 0 ) (1 0 29 9 30 0 ) 11 T O T A L S T A T E T A X A B L E IN C O M E - I D A H O 06 7 58 0 82 4 80 5 (1 1 85 4 68 7 ) 76 1 72 2 12 2 79 9 42 1 13 I D A H O T A X A T 5 , 9 P E R C E N T 60 5 98 7 23 4 66 3 (6 9 9 42 7 ) 10 3 94 2 24 5 16 6 LE S S : I N V E S T M E N T T A X C R E D I T 08 8 51 0 08 8 51 0 16 S T A T E I N C O M E T A X A L L O W E D . I D A H O (4 8 2 52 3 ) 23 4 66 3 (6 9 9 42 7 ) 10 3 94 2 15 6 65 6 AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C Y 11 4 98 7 11 4 98 7 PR I O R Y E A R S ' T A X A D J U S T M E N T 19 S T A T E I N C O M E T A X P A I D - ID A H O (3 6 7 53 6 ) 23 4 66 3 (6 9 9 42 7 ) 10 3 94 2 27 1 64 3 22 O T H E R S T A T E S ' I N C O M E T A X 23 I N C O M E S U B J E C T T O T A X 36 9 62 5 82 4 80 5 (1 1 85 4 68 7 ) 76 1 , 7 2 2 12 8 10 1 46 6 IE R C O T A X A B L E I N C O M E 99 7 25 5 99 7 25 5 BO N U S D E P R E C I A T I O N A D J U S T M E N T (1 0 29 9 30 0 ) (1 0 29 9 30 0 ) 27 T O T A L T A X A B L E I N C O M E - OT H E R S T A T E S 06 7 58 0 82 4 80 5 (1 1 85 4 68 7 ) 1, 7 6 1 72 2 12 2 79 9 , 4 2 1 OT H E R T A X A T 0 . 1 P E R C E N T 06 8 82 5 (1 1 85 5 ) 76 2 12 2 , 7 9 9 AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C Y 75 2 1,7 5 2 PR I O R Y E A R S ' T A X A D J U S T M E N T 32 O T H E R S T A T E S ' I N C O M E T A X P A I D 82 0 82 5 (1 1 85 5 ) 76 2 12 4 55 1 ./ ' ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C ! TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP U C OT H E R SU M M A R Y OF RE S U L T S 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 TO T A L C O M B I N E D R A T E B A S E 03 7 , 01 6 67 7 88 2 , 67 0 , 92 0 15 4 , 34 5 , 75 8 OP E R A T I N G R E V E N U E S FI R M J U R I S D I C T I O N A L S A L E S 64 8 , 46 6 , 54 5 61 8 , 14 8 , 62 5 30 . 31 7 , 92 0 SY S T E M O P P O R T U N I T Y S A L E S 14 9 , 31 0 , 37 7 14 1 . 3 9 4 , 14 3 91 6 , 23 4 OT H E R O P E R A T I N G R E V E N U E S 44 , 63 5 10 7 36 , 66 8 57 7 96 6 , 53 0 TO T A L O P E R A T I N G R E V E N U E S 84 2 , 4 1 2 02 9 79 6 21 1 , 34 6 46 . 20 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 55 4 78 3 , 4 9 4 52 1 , 55 1 51 6 33 , 23 1 . 97 8 DE P R E C I A T I O N E X P E N S E 95 5 52 8 90 , 93 0 , 38 8 02 5 , 14 0 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 50 3 , 69 2 93 8 , 64 6 56 5 . 04 6 TA X E S O T H E R T H A N I N C O M E 20 , 28 9 , 76 0 18 , 34 5 , 82 6 94 3 . 93 4 RE G U L A T O R Y D E B I T S / C R E D I T S 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 (1 0 78 8 , 4 2 2 ) (1 0 95 1 , 86 9 ) 16 3 , 44 8 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 50 9 , 12 0 53 1 , 98 3 (2 2 , 86 4 ) FE D E R A L I N C O M E T A X E S 05 5 85 2 75 3 , 61 1 (6 9 7 , 75 9 ) ST A T E I N C O M E T A X E S 80 6 , 74 5 84 9 , 26 8 (4 2 , 52 3 ) TO T A L O P E R A T I N G E X P E N S E S 72 1 , 11 5 , 76 9 67 8 , 94 9 , 36 9 42 , 16 6 , 4 0 0 OP E R A T I N G I N C O M E 12 1 , 29 6 26 0 11 7 26 1 , 97 7 03 4 , 28 4 AD D : I E R C O O P E R A T I N G I N C O M E 24 8 , 21 5 96 9 96 2 27 8 , 25 3 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 6 , 54 4 , 4 7 5 12 2 23 1 , 93 8 31 2 53 7 'Z I 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 21 % 49 % 79 % 29 D E V E L O P M E N T O F R E V E N U E R E Q U I R E M E N T S 3( J RA T E O F R E T U R N ( ! ! ) 1 1 . 5 R O E 56 1 0 % 56 % 56 % RE T U R N 17 4 38 8 , 99 8 16 1 , 17 5 45 7 13 . 21 3 , 54 0 EA R N I N G S D E F I C I E N C Y 84 4 52 2 38 , 94 3 51 9 90 1 00 3 NE T - TO - G R O S S T A X M U L T I P L I E R 64 2 1. 6 4 2 1. 6 4 2 RE V E N U E D E F I C I E N C Y 56 0 70 6 63 , 94 5 , 25 8 14 . 61 5 , 44 7 (" ) ( " ) . O J en FI R M J U R I S D I C T I O N A L R E V E N U E S 65 3 , 15 3 , 35 2 61 7 , 82 0 26 8 35 , 33 3 , 08 4 :: : . - z PE R C E N T I N C R E A S E R E Q U I R E D 12 . 03 % 10 . 35 % 41 . 36 % ~ 9 m "' 0 : : 1 - OJ a . " ' 0 :: : . - u: J - . ( " ) a : SA L E S A N D W H E E L I N G R E V E N U E S R E Q U I R E D 73 1 , 71 4 , 05 8 68 1 , 76 5 52 6 49 . 94 8 , 53 1 CD 3 ' - . OJ m '" ' Z 0 - 0 ~= C b N Q) ( " ) ( ) ) ' " () ( ) . ' " (f ) (j ) (') C D :: r z ~! = ' m lJ : J - ", c . lJ : : r CO - . ( ) 6 ' CD 3 m ; : + '" , Z 0 - '" 0 ;: ; : ; = 0 6 O) ( ) o o t O ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C ! TO T A L ID A H O SO U R C E SY S T E M IP U C TO T A L OT H E R DE S C R I P T I O N 42 SU M M A R Y O F R E S U L T S 43 D E V E L O P M E N T O F R A T E B A S E C O M P O N E N T S 44 EL E C T R I C P L A N T I N S E R V I C E 45 IN T A N G I B L E P L A N T 4$ PR O D U C T I O N P L A N T 47 TR A N S M I S S I O N P L A N T DI S T R I B U T I O N P L A N T GE N E R A L P L A N T 50 TO T A L E L E C T R I C P L A N T I N S E R V I C E 51 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 52 AM O R T O F O T H E R U T I L I T Y P L A N T 53 NE T E L E C T R I C P L A N T I N S E R V I C E 54 LE S S : C U S T O M E R A D V F O R C O N S T R U C T I O N 55 LE S S : A C C U M D E F E R R E D I N C O M E T A X E S 56 AD D : P L T H L D F O R F U T U R E + A C Q U I S A D J 57 AD D : W O R K I N G C A P I T A L 58 AD D : C O N S E R V A T I O N + O T H E R D F R D P R O G . 59 AD D : S U B S I D I A R Y R A T E B A S E 60 TO T A L C O M B I N E D R A T E B A S E 62 D E V E L O P M E N T O F N E T I N C O M E C O M P O N E N T S 63 OP E R A T I N G R E V E N U E S 64 SA L E S R E V E N U E S 65 OT H E R O P E R A T I N G R E V E N U E S 66 TO T A L O P E R A T I N G R E V E N U E S 67 OP E R A T I N G E X P E N S E S 68 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 69 DE P R E C I A T I O N E X P E N S E 70 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 71 TA X E S O T H E R T H A N I N C O M E 72 RE G U L A T O R Y D E B I T S / C R E D I T S 73 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 74 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 75 FE D E R A L I N C O M E T A X E S 76 ST A T E I N C O M E T A X E S 77 TO T A L O P E R A T I N G E X P E N S E S 78 OP E R A T I N G I N C O M E 79 AD D : I E R C O O P E R A T I N G I N C O M E 80 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 82 PO W E R S U P P L Y C O S T S : 83 AC C T . 4 4 7 / S U R P L U S S A L E S 84 AC C T . 5 0 1 / F U E L - TH E R M A L P L A N T S 85 AC C T . 5 4 7 / F U E L - OT H E R 86 AC C T . 5 5 5 / N O N . FI R M P U R C H A S E S 87 S U B - TO T A L : N E T P O W E R S U P P L Y C O S T S 88 AC C T . 5 5 5 / C S P P P U R C H A S E S 89 TO T A L P O W E R S U P P L Y C O S T S 71 , 4 0 2 , 4 7 0 65 7 97 8 74 4 49 3 62 7 , 36 4 15 5 54 5 , 52 7 , 69 6 83 6 45 9 67 3 , 4 5 2 , 90 5 57 4 36 3 38 6 99 , 08 9 51 9 12 9 35 1 , 4 9 8 05 8 13 3 36 1 71 , 21 8 13 7 22 2 71 0 80 2 20 6 33 9 82 2 37 0 97 9 72 4 , 28 1 83 0 45 1 , 02 2 24 3 27 3 25 9 58 7 54 5 95 8 75 2 43 1 09 0 52 2 10 8 86 8 , 23 0 24 0 52 5 63 3 10 3 60 7 , 42 2 13 9 . 08 2 55 3 97 7 , 29 8 61 8 16 1 78 3 93 5 85 2 87 6 80 9 22 8 64 8 20 6 31 4 , 4 1 8 19 1 14 8 , 70 1 16 5 , 7 1 7 73 8 , 55 7 68 5 07 8 53 , 4 7 9 76 1 84 8 87 9 , 42 7 88 2 , 4 2 1 61 1 , 65 5 38 1 , 07 0 23 0 58 5 67 , 98 9 35 8 38 4 65 4 60 4 70 4 03 7 , 01 6 67 7 88 2 , 67 0 92 0 15 4 34 5 75 8 79 7 , 77 6 92 2 75 9 54 2 76 8 23 4 , 15 4 63 5 10 7 66 8 , 57 7 96 6 53 0 84 2 , 4 1 2 , 02 9 79 6 21 1 34 6 20 0 68 3 55 4 78 3 , 4 9 4 52 1 , 55 1 , 51 6 23 1 97 8 97 , 95 5 , 52 8 93 0 38 8 02 5 , 14 0 50 3 69 2 93 8 , 64 6 56 5 04 6 28 9 76 0 34 5 82 6 94 3 93 4 (1 0 78 8 , 4 2 2 ) (1 0 , 95 1 , 86 9 ) 16 3 , 44 8 50 9 , 12 0 53 1 , 98 3 (2 2 86 4 ) 05 5 85 2 75 3 61 1 (6 9 1 , 75 9 ) 80 6 74 5 2, 8 4 9 26 8 (4 2 52 3 ) 72 1 11 5 76 9 67 8 94 9 36 9 16 6 , 40 0 12 1 29 6 , 26 0 11 7 , 26 1 , 97 1 03 4 28 4 E1 0 24 8 , 21 5 96 9 96 2 27 8 25 3 12 6 54 4 , 4 7 5 12 2 , 2 3 1 , 93 8 31 2 53 7 14 9 31 0 37 7 14 1 , 39 4 , 14 3 91 6 23 4 11 9 , 4 8 4 , 80 0 11 3 14 9 87 8 33 4 92 2 OB 5 9o o 71 0 21 5 37 5 68 5 55 4 50 6 45 0 02 5 10 4 48 1 81 4 82 9 91 5 97 5 89 8 , 85 4 08 0 63 1 88 , 15 3 31 0 92 7 32 1 12 8 89 5 , 4 6 0 12 2 06 9 28 5 82 6 , 17 5 ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C / TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M )P U C OT H E R 90 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 91 I N T A N G I B L E P L A N T 92 3 0 1 - O R G A N I Z A T I O N P1 0 1 P 16 0 57 , 59 1 56 9 93 3 0 2 - F R A N C H I S E S & C O N S E N T S D1 0 21 , 71 1 , 62 7 61 9 , 79 8 09 1 , 82 9 94 3 0 3 - M I S C E L L A N E O U S P1 0 1 P 49 , 62 8 , 68 4 98 0 , 58 9 64 8 . 09 5 TO T A L I N T A N G I B L E P L A N T 71 , 4 0 2 47 0 66 , 65 7 , 97 8 74 4 , 4 9 3 98 P R O D U C T I O N P L A N T 99 3 1 0 - 31 6 / S T E A M P R O D U C T I O N D1 0 85 4 54 5 55 4 81 1 57 2 , 39 2 42 , 97 3 . 16 1 10 0 3 3 0 - 33 6 / H Y D R A U L I C P R O D U C T I O N D1 0 66 5 , 39 9 , 52 1 63 1 93 8 , 08 6 33 , 46 1 , 4 3 6 10 1 3 4 0 - 34 6 / O T H E R P R O D U C T I O N 01 0 10 7 , 4 1 9 08 1 10 2 , 0 1 7 21 8 40 1 , 86 2 10 2 10 3 TO T A L P R O D U C T I O N P L A N T 62 7 , 36 4 , 15 5 54 5 , 52 7 , 69 6 81 . 8 3 6 . 4 5 9 10 4 10 5 T R A N S M I S S I O N P L A N T 10 6 3 5 0 / L A N D & L A N D R I G H T S - S Y S T E M S E R V I C E D1 1 64 8 , 35 3 16 2 , 5 2 6 4, 4 8 5 , 82 7 10 7 DI R E C T A S S I G N M E N T DA 3 5 0 17 8 58 4 17 8 , 58 4 10 8 TO T A L A C C O U N T 3 5 0 82 6 93 7 16 2 , 5 2 6 66 4 , 4 1 1 1D ! J 11 0 3 5 2 / S T R U C T U R E S & I M P R O V E M E N T S - S Y S T E M S E R V I C E D1 1 37 , 4 5 9 , 91 7 32 , 3 1 2 , 9 8 9 14 6 , 92 8 11 1 DI R E C T A S S I G N M E N T DA 3 5 2 25 7 20 4 25 7 20 4 11 2 TO T A L A C C O U N T 3 5 2 37 , 71 7 , 12 1 32 , 31 2 98 9 40 4 , 13 2 11 3 11 4 3 5 3 / S T A T I O N E Q U I P M E N T - S Y S T E M S E R V I C E D1 1 25 4 83 8 , 4 7 1 21 9 , 82 4 , 10 4 35 , 01 4 36 7 11 5 DI R E C T A S S I G N M E N T DA 3 5 3 35 1 , 53 1 35 1 , 53 1 11 6 TO T A L A C C O U N T 3 5 3 25 7 , 19 0 , 00 2 21 9 82 4 , 10 4 36 5 . 89 8 11 7 11 8 3 5 4 / T O W E R S & F I X T U R E S - S Y S T E M S E R V I C E D1 1 10 1 , 55 3 , 59 0 87 , 60 0 , 30 2 95 3 28 8 11 9 DI R E C T A S S I G N M E N T DA 3 5 4 16 2 46 0 16 2 , 46 0 12 0 TO T A L A C C O U N T 3 5 4 10 1 71 6 05 0 60 0 , 30 2 11 5 , 74 8 12 1 12 2 3 5 5 / P O L E S & F I X T U R E S - S Y S T E M S E R V I C E D1 1 83 , 4 3 7 03 3 71 , 97 2 92 8 11 , 46 4 , 10 4 12 3 DI R E C T A S S I G N M E N T DA 3 5 5 80 3 47 7 56 7 80 1 , 91 0 () ( ) 12 4 TO T A L A C C O U N T 3 5 5 24 0 51 0 71 , 97 4 , 4 9 5 14 , 26 6 01 4 II) (j ) r n (') ( J ) 12 5 :: r z 12 6 3 5 6 / O V E R H E A D C O N D U C T O R S & D E V I C E S - S Y S T E M S E R V I C E D1 1 15 5 , 60 6 , 12 5 13 4 22 6 , 11 2 21 , 38 0 , 01 3 ~ ~ m -C ~ 12 7 DI R E C T A S S I G N M E N T DA 3 5 6 83 8 54 5 82 5 83 6 , 72 0 II ) c . . - C : : r co - . ( ) 5 ' 12 8 TO T A L A C C O U N T 3 5 6 15 7 , 44 4 , 67 0 13 4 , 22 7 , 93 7 23 , 21 6 , 73 3 (J ) g m" " '- " ", ' 12 9 0 - 0 26 1 , 03 3 -- . I . 13 0 3 5 9 / R O A D S & T R A I L S - S Y S T E M S E R V I C E D1 1 30 2 61 1 41 , 57 8 '-" - C OJ ( ) C X " D 13 1 DI R E C T A S S I G N M E N T DA 3 5 9 15 , 00 3 15 , 00 3 13 2 TO T A L A C C O U N T 3 5 9 31 7 61 4 26 1 , 03 3 56 , 58 1 13 3 13 4 TO T A L T R A N S M I S S I O N P L A N T 67 3 , 45 2 90 5 57 4 36 3 , 38 6 99 , 08 9 , 51 9 /' ' " r- ' " .- - - - - . , ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C ' TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP U C OT H E R 13 5 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 13 6 13 7 D I S T R I B U T I O N P L A N T 13 8 3 6 0 / L A N D & L A N D R I G H T S - S Y S T E M S E R V I C E DA 3 6 0 S 89 0 , 04 5 74 6 , 71 8 14 3 , 32 7 13 9 DI R E C T A S S I G N M E N T DA 3 6 0 95 3 90 2 14 0 NE T D I S T R I B U T I O N P l A N T 89 2 99 8 74 6 , 76 9 14 6 . 22 9 14 1 PL U S : A D J U S T M E N T F O R C I A C DA 3 6 0 C 38 9 66 7 (2 7 8 ) 14 2 NE T D I S T R I B U T I O N P L A N T + C J A C 98 2 38 7 83 6 , 43 6 14 5 , 95 1 14 3 14 4 36 1 1 ST R U C T U R E S & I M P R O V E M E N T S - S Y S T E M S E R V I C E DA 3 6 1 S 84 9 33 0 99 6 , 69 0 85 2 . 64 1 14 5 DI R E C T A S S I G N M E N T DA 3 6 1 26 8 , 27 3 19 7 12 4 71 , 14 9 14 6 NE T D I S T R I B U T I O N P L A N T 21 , 11 7 , 60 3 20 , 19 3 81 4 85 2 . 64 1 14 7 PL U S : A D J U S T M E N T F O R C I A C DA 3 6 1 C 4, 4 7 7 11 5 44 6 , 84 0 30 , 27 5 14 8 NE T D I S T R I B U T I O N P L A N T + C I A C 25 , 59 4 , 71 8 24 , 64 0 , 65 4 95 4 , 06 4 14 9 15 0 3 6 2 / S T A T J O N E Q U I P M E N T - S Y S T E M S E R V I C E DA 3 6 2 S 14 7 , 4 6 8 39 5 14 1 19 7 , 10 1 27 1 , 29 4 15 1 DI R E C T A S S I G N M E N T DA 3 6 2 57 6 , 29 2 36 3 , 76 0 21 2 , 53 2 15 2 NE T D I S T R I B U T I O N P L A N T 14 9 , 04 4 , 68 7 14 2 56 0 86 1 48 3 . 82 5 15 3 PL U S : A D J U S T M E N T F O R C I A C DA 3 6 2 C 17 , 79 1 , 86 5 11 , 69 9 , 82 4 92 , 04 1 15 4 NE T D I S T R I B U T I O N P L A N T + C I A C 16 6 , 83 6 , 55 2 16 0 , 26 0 , 68 5 57 5 . 86 6 15 5 15 6 36 4 1 PO L E S , T O W E R S & F I X T U R E S DA 3 6 4 19 9 , 44 7 , 38 2 18 2 , 4 5 6 , 99 8 99 0 , 38 4 15 7 36 5 1 OV E R H E A D C O N D U C T O R S & D E V I C E S DA 3 6 5 10 1 , 82 5 , 62 6 94 , 53 3 , 68 3 29 1 . 9 4 3 15 8 36 6 1 UN D E R G R O U N D C O N D U I T DA 3 6 6 20 8 51 5 43 , 56 3 26 9 64 5 , 24 5 15 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 DA 3 6 7 16 4 , 83 6 , 89 7 16 1 , 91 7 , 82 1 91 9 . 07 6 10 0 36 8 1 LI N E T R A N S F O R M E R S DA 3 6 8 33 0 91 9 , 59 7 30 0 , 80 4 06 0 30 , 11 5 . 53 7 16 1 36 9 1 SE R V I C E S DA 3 6 9 29 8 , 79 0 54 0 , 35 6 75 8 , 4 3 4 16 2 3 7 0 / M E T E R S DA 3 7 0 53 , 96 7 . 69 4 51 5 , 84 4 2. 4 5 1 . 85 0 16 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 DA 3 7 1 70 5 02 1 2, 4 2 1 61 8 28 3 , 40 3 15 4 37 3 1 ST R E E T L I G H T I N G S Y S T E M S DA 3 7 3 08 6 , 68 9 87 8 26 8 20 8 , 4 2 1 16 5 16 6 TO T A L D I S T R I B U T I O N P L A N T 12 9 35 1 , 4 9 8 05 8 , 13 3 , 36 1 71 , 21 8 , 13 7 16 7 16 8 G E N E R A L P L A N T 16 9 38 9 1 LA N D & L A N D R I G H T S PT D 12 , 64 0 61 7 11 , 71 1 , 4 3 3 92 9 , 18 4 () ( ) 17 0 3 9 0 / S T R U C T U R E S & I M P R O V E M E N T S PT D 64 , 61 4 . 96 7 59 , 86 5 , 26 3 74 9 , 70 4 II) (j ) ' " 17 1 3 9 1 / O F F I C E F U R N I T U R E & E Q U I P M E N T PT D 18 1 87 8 44 8 , 72 0 73 3 , 15 8 (') ( 1 ) :: r Z 17 2 39 2 1 TR A N S P O R T A T I O N E Q U I P M E N T PT D 52 , 80 3 57 3 48 , 92 2 , 09 9 88 1 , 4 7 4 ~? m "' 0 : : 1 - 17 3 39 3 1 ST O R E S E Q U I P M E N T PT D 93 5 , 96 6 86 7 16 5 68 , 80 1 II ) a . " ' O : : r 17 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 PT D 38 8 , 33 8 06 5 , 76 1 32 2 , fi 1 7 (Q - . ( ) C ' (1 ) 3 m " " 17 5 39 5 1 LA B O R A T O R Y E Q U I P M E N T PT D 08 7 , 91 7 34 6 , 74 1 , 54 1 .; . 1I) 2. ~ ~ ? 17 6 3 9 6 1 PO W E R O P E R A T E D E Q U I P M E N T PT D 29 0 , 4 2 4 75 4 , 52 1 53 5 , 90 3 (.. : J "'O b N OJ ( ) 0 0 ( 0 17 7 39 7 1 CO M M U N I C A T I O N S E Q U I P M E N T PT D 29 0 39 8 21 0 , 83 4 07 9 , 56 5 17 8 3 9 8 / M I S C E L L A N E O U S E Q U I P M E N T PT D 4, 4 7 6 , 72 3 14 7 , 64 9 32 9 , 07 4 17 9 18 0 TO T A L G E N E R A L P L A N T 22 2 , 7 1 0 , 80 2 20 6 33 9 , 82 2 16 , 37 0 , 97 9 18 1 16 2 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 72 4 28 1 , 8 3 0 45 1 02 2 24 3 27 3 , 25 9 58 7 (" ) ( " ) II I en 0 C D :: T Z (; ) m "' C : : : 1 - II I a . "'C : : T (Q - . ( " ) 5 ' CD 3 m; : : ; : I1 1 ::: 1 0 -. . I . "' C b N (J ) ( " ) 0 : ) ( 0 ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 A~ o a TO T A L SO U R C E SY S T E M ... . DE S C R I P T I O N 18 3 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 D E P R E C I A T I O N 18 4 18 5 P R O D U C T I O N P L A N T 18 6 3 1 0 - 31 6 / S T E A M P R O D U C T I O N 18 7 33 0 - 33 6 1 HY D R A U L I C P R O D U C T I O N 18 8 34 0 - 3 4 6 1 OT H E R P R O D U C T I O N 18 9 TO T A L P R O D U C T I O N P L A N T 19 0 19 1 T R A N S M I S S I O N P L A N T 19 2 3 5 0 LA N D & L A N D R I G H T S 19 3 35 2 1 ST R U C T U R E S & I M P R O V E M E N T S 19 4 35 3 1 ST A T I O N E Q U I P M E N T 19 5 35 4 1 TO W E R S & F I X T U R E S 19 6 3 5 5 / P O L E S & F I X T U R E S 19 7 3 5 6 / O V E R H E A D C O N D U C T O R S & D E V I C E S 19 8 35 9 1 RO A D S & T R A I L S 19 9 TO T A l T R A N S M I S S I O N P L A N T 20 0 20 1 D I S T R I B U T I O N P L A N T 20 2 36 0 1 LA N D & L A N D R I G H T S 20 3 36 1 1 ST R U C T U R E S & I M P R O V E M E N T S 20 4 3 6 2 / S T A T I O N E Q U I P M E N T 20 5 3 6 4 / P O L E S , T O W E R S & F I X T U R E S 20 6 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 20 7 36 6 1 UN D E R G R O U N D C O N D U I T 20 8 36 7 1 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 20 9 36 8 1 LI N E T R A N S F O R M E R S 21 0 36 9 1 SE R V I C E S 21 1 37 0 1 ME T E R S 21 2 3 7 1 / 1 N S T A L L A T J O N S O N C U S T O M E R P R E M I S E S 21 3 3 7 3 / S T R E E T U G H T I N G S Y S T E M S 21 4 TO T A l D I S T R I B U T I O N P L A N T 21 5 /' ' -- . . . ID A H O TO T A L OT H E R L 9 9 L 1 0 0 L 1 0 1 52 2 , 81 0 . 94 2 49 6 , 51 9 , 96 3 26 , 29 0 , 97 9 28 9 , 53 0 , 87 6 27 4 , 97 1 02 4 14 , 55 9 , 85 2 89 7 , 59 1 70 1 , 59 0 19 6 , 00 1 81 6 , 23 9 , 4 1 0 77 5 19 2 , 57 8 41 . 04 6 , 83 2 59 9 . 18 7 94 5 68 4 65 3 , 50 3 18 , 71 7 . 38 1 16 , 03 5 , 54 4 68 1 , 83 8 78 , 90 8 , 19 1 67 , 4 4 3 , 99 9 11 . 4 6 4 , 19 1 30 , 33 7 91 2 26 , 12 7 73 8 21 0 , 17 5 44 , 62 9 , 72 9 24 7 , 02 3 38 2 , 70 6 45 , 25 1 , 97 4 38 . 57 9 13 5 67 2 , 84 0 24 4 , 64 1 20 1 , 06 0 43 , 58 2 22 2 , 68 9 . 01 5 18 9 58 0 , 18 1 33 , 10 8 , 83 4 85 6 37 2 55 6 , 44 0 29 9 , 93 2 13 8 . 69 8 35 , 52 3 , 06 9 61 5 , 62 8 92 , 79 7 71 4 89 2 52 8 90 5 , 18 7 37 . 19 0 . 64 9 34 , 52 7 , 35 0 66 3 , 29 9 19 8 09 1 06 3 , 84 1 13 4 , 25 1 fi l 15 4 , 3f i l 56 , 14 2 , 21 7 01 2 , 13 9 13 7 , 89 7 , 14 8 12 5 , 34 7 , 73 5 12 , 54 9 . 4 1 3 01 2 44 3 32 3 , 98 7 68 8 , 4 5 6 28 7 . 08 5 91 0 , 58 7 37 6 , 4 9 7 66 5 54 0 38 6 27 4 27 9 , 26 6 84 7 37 1 70 2 , 15 5 14 5 , 21 6 42 4 . 04 5 , 4 6 8 39 5 37 6 18 3 28 , 66 9 , 28 5 L 1 0 8 L 1 1 2 L 1 1 6 L 1 2 0 l1 2 4 L 1 2 8 L 1 3 2 l1 4 0 L 1 4 6 L 1 5 2 L 1 5 6 l1 5 7 L 1 5 8 l1 5 9 L 1 6 0 L 1 6 1 L 1 6 2 l1 6 3 L 1 6 4 () ( ) II I C/ ) U J 0 C D :: : r z ~ ~ m -c " , II I c . - C : : : r IC - . ( ) a = CD 3 m; : : ; : il l , Z g, - ~ ~ ~ '" - c 6 I\J m ( ) CX ) ( ! ) DE S C R I P T I O N 21 6 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 D E P R E C I A T I O N 21 7 21 8 G E N E R A L P L A N T 21 9 3 8 9 / L A N D & L A N D R I G H T S 22 0 3 9 0 / S T R U C T U R E S & I M P R O V E M E N T S 22 1 3 9 1 / O F F I C E F U R N I T U R E & E Q U I P M E N T 22 2 3 9 2 / T R A N S P O R T A T I O N E Q U I P M E N T 22 3 3 9 3 / S T O R E S E Q U I P M E N T 22 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 22 5 3 9 5 / L A B O R A T O R Y E Q U I P M E N T 22 6 3 9 6 / P O W E R O P E R A T E D E Q U I P M E N T 2Z l 39 7 / C O M M U N I C A T I O N S E Q U I P M E N T 22 8 3 9 8 / M I S C E L L A N E O U S E Q U I P M E N T 22 9 TO T A L G E N E R A L P L A N T 23 0 23 1 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 23 2 23 3 23 4 23 5 A M O R T I Z A T I O N O F O T H E R U T I L I T Y P L A N T 23 5 IN T A N G I B L E P L A N T 23 7 HY D R A U L I C P R O D U C T I O N 23 8 23 9 2o W 24 1 24 2 24 3 / " 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 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 TO T A L A C C U M P R O V I S I O N F O R D E P R & A M O R T I Z A T I O N O F O T H E R U T I L I T Y P L A N T ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 . 2 0 0 7 A~ O ~ TO T A L SY S T E M ID A H O IP u e TO T A L OT H E R L 1 6 9 L 1 7 0 L 1 7 1 L 1 7 2 L 1 7 3 L 1 7 4 L 1 7 5 L 1 7 6 L 1 7 7 L 1 7 8 17 , 4 1 4 , 02 3 13 3 , 95 7 28 0 , 06 6 17 , 13 3 , 82 4 15 , 87 4 , 35 5 25 9 . 4 7 0 18 , 82 4 , 4 8 2 44 0 , 73 6 38 3 , 74 6 45 6 40 8 42 2 , 85 8 33 . 55 0 96 5 21 3 82 0 , 75 5 14 4 , 4 5 8 67 7 , 83 5 33 3 , 97 7 34 3 , 85 7 71 8 , 66 8 59 2 , 33 2 12 6 33 5 54 8 14 9 10 , 69 9 27 0 84 8 , 87 9 20 8 07 1 11 9 , 26 9 88 , 80 3 94 6 , 67 3 69 , 43 7 . 50 9 50 9 , 16 4 03 8 18 6 50 4 , 07 1 53 4 , 11 5 54 5 95 8 75 2 43 7 , 09 0 , 52 2 10 8 , 86 8 , 23 0 39 , 24 0 , 52 5 36 , 63 3 , 10 3 60 7 , 4 2 2 39 , 24 0 , 52 5 63 3 . 10 3 60 7 . 4 2 2 58 5 , 19 9 , 27 7 47 3 , 72 3 . 62 5 11 1 , 4 7 5 , 65 2 L 9 6 L 9 6 L 1 0 0 (' ) ( ' ) II! (J ) ' " 0 m :; ; , - z ~ ~ m "' C " , - II ! a . "'C : ; ; , - (C - . ( ' ) 6 ' m ~ m; : : ; : ", ' Z 0 - 0 -J . "' C O N OJ ( ' ) ( X I ( 0 DE S C R I P T I O N 24 4 TA B L E 3 - AD D I T I O N S DE D U C T I O N S TO RA T E B A S E 24 5 24 6 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 24 7 L E S S : 24 8 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 24 9 PO W E R S U P P L Y 25 D OT H E R 25 1 TO T A L C U S T O M E R A D V F O R C O N S T R U C T I O N 25 2 25 3 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 25 4 1 9 0 / A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 25 5 2 8 1 / A C C E L E R A T E D A M O R T I Z A T I O N 25 I i 2 8 2 / O T H E R P R O P E R T Y 2S I 28 3 / O T H E R 25 8 TO T A L A C C U M D E F E R R E D I N C O M E T A X E S 25 9 26 0 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 26 1 A D D : 26 2 W O R K I N G C A P I T A L 26 3 1 5 1 / F U E L I N V E N T O R Y 26 4 1 5 4 / P L A N T M A T E R I A L S & S U P P L I E S 26 5 P R O D U C T I O N - G E N E R A L 26 6 T R A N S M I S S I O N . G E N E R A L 26 7 D I S T R I B U T I O N - GE N E R A L 26 8 O T H E R - U N C L A S S I F I E D 26 9 TO T A L A C C O U N T 1 5 4 27 0 1 6 5 / P R E P A I D I T E M S 27 1 A D V A L O R E M T A X E S 27 2 O T H E R P R O D . RE L A T E D P R E P A Y M E N T S 27 3 I N S U R A N C E 27 4 P E N S I O N E X P E N S E 27 5 P R E P A I D R E T I R E E B E N E F I T S 27 6 M I S C E L L A N E O U S P R E P A Y M E N T S 27 7 TO T A L A C C O U N T 1 6 5 27 8 WO R K I N G C A S H A L L O W A N C E 27 9 28 0 28 1 28 2 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 /' ' TO T A L W O R K I N G C A P I T A L /' " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL l o c r TO T A L SY S T E M 13 9 , 08 2 , 55 3 01 0 DA 2 5 2 29 , 85 2 87 6 29 , 85 2 , 87 6 P1 0 1 P P1 0 1 P P1 0 1 P P1 0 1 P (2 4 , 19 0 , 85 4 ) 22 5 , 87 5 , 24 1 63 0 , 03 1 20 6 31 4 . 41 8 90 2 91 5 25 9 E1 0 14 , 64 7 01 0 13 , 98 0 , 11 5 05 1 , 09 1 92 3 , 04 7 16 0 , 58 5 41 . 11 4 , 83 8 L 1 0 3 L 1 3 4 l 1 6 6 - + C I A C L 1 8 2 L 6 3 8 D1 0 L 1 0 3 L 9 6 4 L 9 6 4 P1 0 1 P l5 6 1 55 , 76 1 , 84 8 95 8 , 67 7 , 10 7 ID A H O TO T A L IP U C OT H E R 97 7 , 29 8 , 61 8 16 1 . 7 8 3 . 93 5 29 , 80 9 22 8 64 8 29 , 80 9 22 8 43 , 64 8 (2 2 41 2 63 8 ) (1 , 77 8 , 21 6 ) 20 9 27 1 , 65 1 16 . 60 3 , 59 0 28 9 , 68 7 34 0 , 34 3 19 1 , 14 8 70 1 15 , 16 5 , 71 7 75 6 34 0 , 69 0 14 6 , 57 4 56 9 13 , 87 0 , 44 5 77 6 , 56 5 13 , 27 7 , 08 7 70 3 , 02 8 86 6 , 4 8 1 18 4 , 61 0 14 , 93 6 72 8 98 6 , 31 9 92 8 , 68 5 23 1 90 0 00 8 98 2 10 5 , 85 6 87 9 , 42 7 88 2 , 42 1 80 8 22 0 , 11 7 15 0 , 4 5 6 , 99 0 ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL l O C I TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP U C OT H E R 28 3 TA B L E 3 . AD D I T I O N S DE D U C T I O N S TO RA T E B A S E 28 4 28 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 95 8 67 7 , 10 7 80 8 22 0 , 11 7 15 0 , 45 6 99 0 28 6 A D D : 28 7 1 0 5 / P L A N T H E L D F O R F U T U R E U S E 28 8 HY D R A U U C P R O D U C T I O N l1 0 0 28 9 T R A N S L A N D & L A N D R I G H T S l1 0 8 25 5 26 5 21 8 99 4 36 , 27 1 29 0 T R A N S S T R U C T U R E S & IM P R O V E M E N T S L 1 1 2 29 1 TR A N S S T A T I O N E Q U I P M E N T l1 1 6 29 2 DI S T L A N D & L A N D R I G H T S l1 4 2 58 7 , 4 3 8 57 0 , 23 0 17 , 20 8 29 3 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 1 4 8 29 4 GE N L A N D & L A N D R I G H T S l1 6 9 29 5 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 1 7 0 29 6 T R A N S P O R T A T I O N E Q U I P M E N T l1 7 2 29 7 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 84 2 70 3 78 9 22 4 53 , 4 7 9 29 8 29 9 1 1 4 / 1 1 5 - P R A I R I E A C Q U I S I T I O N A D J U S M E N T ( A C C O U N T 4 0 6 ) CI D A (1 0 4 , 14 6 ) (1 0 4 14 6 ) JO O 30 1 D E F E R R E D P R O G R A M S : 30 2 1 8 2 / CO N S E R V A T I O N P R O G R A M S 30 3 ID A H O D E F E R R E D C O N S E R V A T I O N P R O G R A M S CI D A 10 6 , 53 9 10 6 53 9 30 4 OR E G O N D E F E R R E D C O N S E R V A T I O N P R O G R A M S CO D A 30 5 TO T A L C O N S E R V A T I O N P R O G R A M S 10 6 , 53 9 10 6 53 9 30 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 JO 7 RE O R G A N I Z A 1 l 0 N C O S T S LA B O R JO 8 AM . F A l l S B O N D RE F I N A N C I N G E1 0 07 3 , 79 8 01 6 86 7 56 , 93 1 JO 9 IN C R E M E N T A L S E C U R I T Y C O S T S CO D A 79 4 68 , 79 4 31 0 PR O F E S S I O N A L F E E S CI D A 31 1 IN T E R V E N O R F U N D I N G CI D A 31 2 GR I D W E S T - O P U C O R D E R 0 6 - 4 8 3 CO D A 60 , 4 0 7 60 , 4 0 7 31 3 GR I D W E S T - F E R C l1 3 4 30 2 11 7 25 7 , 66 5 44 , 4 5 2 31 4 TO T A L O T H E R R E G U L A T O R Y A S S E T S 50 5 , 11 6 27 4 53 1 23 0 , 58 5 31 5 18 6 1 MI S C . O T H E R D E F E R R E D P R O G R A M S E1 0 31 8 TO T A L D E F E R R E D P R O G R A M S 61 1 65 5 38 1 , 07 0 23 0 58 5 (') ( ' ) 31 7 II) en V I 31 8 D E V E L O P M E N T O F I E R C O R A T E B A S E 0 C D 31 9 IN V E S T M E N T I N I E R C O E1 0 29 6 87 3 51 , 41 8 12 6 87 8 , 74 7 ~ 9 m -c ' " - 32 0 PR E P A I D C O A L R O Y A L T I E S E1 0 67 1 , 56 1 58 2 , 93 7 88 , 62 4 1I ) a . -c ~ (Q - . ( ' ) C ' 32 1 NO T E S P A Y A B L E T O I R E C E I V A B L E F R O M S U B S I D I A R Y E1 0 02 0 92 4 11 , 38 3 59 1 63 7 , 33 3 CD 3 m ; : ; : OJ I I ) , 32 2 TO T A L S U B S I D I A R Y R A T E B A S E 67 , 98 9 , 35 8 38 4 65 4 60 4 , 7 0 4 0 - '" 0 0 Z' ; ' 5 b ~ 32 3 0') ( ' ) O J c o 32 4 TO T A L C O M B I N E D R A T E B A S E 03 7 , 01 6 67 7 88 2 , 67 0 , 92 0 15 4 , 34 5 , 75 8 /- " /' " --. . . . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 Al L O C I TO T A L ID A H O TO T A L DE S C R I P SY S T E M IP U C OT H E R 32 S TA B L E 4 - 0 P E R A T I N G R E V E N U E S 32 6 O P E R A T I N G R E V E N U E S 32 7 F I R M E N E R G Y S A L E S 32 8 44 0 - 4 4 8 / R E T A I L RE T R E V 64 6 , 47 4 , 07 4 61 7 82 0 , 26 8 65 3 , 80 6 32 9 44 0 . RE V E N U E O F F S E T F O R P L A N T A D D I T I O N S DA R E V 37 0 , 38 7 32 8 , 35 7 42 , 03 0 33 0 44 7 FI R M S A L E S F O R R E S A L E RE S R E V 62 2 , 08 4 62 2 08 4 33 1 44 7 SY S T E M O P P O R T U N I T Y S A L E S E1 0 14 9 31 0 37 7 14 1 , 39 4 14 3 91 6 , 23 4 33 2 TO T A L S A L E S O F E L E C T R I C I T Y 79 7 77 6 , 92 2 75 9 , 54 2 76 8 38 , 23 4 , 15 4 33 3 33 4 O T H E R O P E R A T I N G R E V E N U E S 33 5 41 5 / M E R C H A N D I S I N G R E V E N U E S 06 0 13 3 , 69 6 02 1 28 1 11 2 . 4 1 5 33 6 33 7 45 1 / M I S C E L L A N E O U S S E R V I C E R E V E N U E S DA 4 5 1 98 5 64 2 93 3 , 62 1 52 , 02 1 33 8 33 9 45 4 1 R E N T S F R O M E L E C T R I C P R O P E R T Y 34 0 SU B S T A T I O N E Q U I P M E N T L 1 1 6 57 5 , 62 8 62 0 28 7 95 5 , 34 1 34 1 TR A N S F O R M E R R E N T A l S D1 1 34 2 LI N E R E N T A L S D1 1 30 7 , 00 6 99 0 02 7 31 6 , 97 9 34 3 CO G E N E R A 1 l 0 N L 4 5 2 49 0 , 14 0 46 5 49 2 64 8 34 4 RE A L E S T A T E R E N T S L 1 8 0 36 6 04 9 33 9 , 14 2 26 , 90 7 34 5 DA R K F I B E R P R O J E C T CI D A 44 8 , 00 0 44 8 00 0 34 8 PO L E A T T A C H M E N T S L 1 5 6 66 9 , 20 0 52 7 , 00 5 14 2 , 19 5 34 7 FA C I L I T I E S C H A R G E S DA 4 5 4 08 6 , 16 0 64 8 74 5 43 7 , 4 1 5 34 8 01 H E R R E N T A L S l1 0 0 28 1 , 05 1 26 6 91 8 14 , 13 3 34 9 MI S C E L l A N E O U S DA 4 5 4 M I S C 35 0 TO T A L A C C O U N T 4 5 4 18 , 22 3 23 4 16 , 30 5 , 61 5 91 7 , 61 9 35 1 35 2 45 6 1 O T H E R E L E C T R I C R E V E N U E S 35 3 TR A N S M I S S I O N F O R 0 1 H E R S - O A F I R M DA F I R M 01 5 16 4 01 5 , 16 4 35 4 TR A N S M I S S I O N F O R 0 1 H E R S - F I R M 01 1 30 7 , 80 8 12 8 , 11 7 17 9 69 1 35 5 TR A N S M I S S I O N F O R O T H E R S - N O N F I R M E1 0 12 , 60 6 73 9 11 , 93 8 , 34 7 66 8 , 39 2 35 8 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 l1 6 6 - + C I A C 80 0 15 , 75 9 1,0 4 1 3S 7 AN T E L O P E t 1 3 4 73 . 82 4 62 , 9 6 2 10 , 86 2 35 8 CO N S E R V A 1 l 0 N R E C O V E R Y - O R E G O N CO D A 35 9 , S I E R R A P A C I F I C U S A G E C H A R G E E1 0 , O J en U I 36 0 ST A N D - BY S E R V I C E DA S T N B Y 25 4 20 0 24 6 , 19 8 00 2 0 C D :: : ' - Z 38 1 CI D A ~ ~ m DS M R I D E R 1J : : J - x 38 2 MI S C E L L A N E O U S L 1 8 0 18 , 00 0 16 , 67 7 32 3 OJ Q . 1J : : : . - (Q - , 0 5 ' 38 3 TO T A L A C C O U N T 4 5 6 29 2 53 5 13 , 40 8 , 06 0 88 4 , 4 7 5 CD ~ m ; : ; : (( ) ' " ' 38 4 s. ~ ~ ~ 36 5 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 44 , 63 5 , 10 7 66 8 , 57 7 96 6 53 0 'C O N O) O O ) ( ( ) 38 6 38 7 T O T A L O P E R A T I N G R E V E N U E S 84 2 , 4 1 2 02 9 79 6 , 21 1 , 34 6 46 , 20 0 , 68 3 (" ) ( " ) II) en V I 0 C D :: T Z "' C ~ ! J II ) ' " - x co a . " ' C : : T CD - . ( " ) C ' -- - ~ m ' " ", ' Z O' 0 "" . "'C 0" " (j) ( " ) 0: ) ( 0 ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C ' TO T A L SO U R C E SY S T E M (' " DE S C R I P T I O N 36 8 TA B L E 5 - 0P 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 Ja g S T E A M P O W E R G E N E R A T I O N 37 0 O P E R A T I O N 37 1 5 0 0 / SU P E R V I S I O N & E N G I N E E R I N G 37 2 5 0 1 / F U E L 37 3 5 0 2 / S T E A M EX P E N S E S 37 4 LA B O R 37 5 OT H E R 37 6 TO T A L A C C O U N T 5 0 2 37 7 5 0 5 / E L E C T R I C EX P E N S E S 37 8 LA B O R 37 9 OT H E R 38 0 TO T A L A C C O U N T 5 0 5 36 1 5 0 6 / MIS C E L L A N E O U S E X P E N S E S 36 2 5 0 7 / R E N T S 38 3 ST E A M O P E R A T I O N E X P E N S E S 36 4 38 5 M A I N T E N A N C E 38 6 5 1 0 / S U P E R V I S I O N & EN G I N E E R I N G 38 7 5 1 1 / ST R U C T U R E S 36 8 5 1 2 / B O i l E R P L A N T 38 9 LA B O R 39 0 OT H E R 39 1 TO T A L A C C O U N T 5 1 2 39 2 5 1 3 / E L E C T R I C P L A N T 39 3 LA B O R 39 4 OT H E R 39 5 TO T A L A C C O U N T 5 1 3 39 6 5 1 4 MI S C E L l A N E O U S S T E A M P L A N T 39 7 ST E A M M A I N T E N A N C E E X P E N S E S 39 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 39 9 /' " ID A H O (P U C TO T A L OT H E R 01 0 E1 0 83 8 52 1 74 6 , 06 6 92 , 4 5 5 11 9 , 4 8 4 80 0 11 3 14 9 , 87 8 33 4 , 92 2 39 9 , 4 8 2 27 8 , 81 7 12 0 , 66 5 15 9 , 4 0 0 88 5 , 85 6 27 3 , 54 4 55 8 , 88 2 16 4 67 3 39 4 , 20 9 87 8 32 0 83 4 , 15 1 44 , 16 9 65 7 , 75 7 62 2 88 4 87 3 53 6 , 07 7 1, 4 5 7 , 03 5 04 2 66 1 34 6 22 5 , 78 7 43 5 , 55 9 26 4 , 4 2 7 25 1 13 0 29 7 13 9 , 34 4 , 05 3 13 1 , 99 4 56 8 34 9 , 48 5 68 5 , 99 2 2, 5 5 0 , 92 0 13 5 , 07 2 43 4 , 83 5 41 2 , 9 6 8 21 , 86 7 19 5 83 9 88 4 , 26 4 31 1 , 57 5 10 . 15 9 . 04 3 62 0 , 4 2 4 53 8 , 61 9 16 , 35 4 , 88 2 50 4 , 68 9 85 0 , 19 3 83 5 55 0 74 3 , 24 4 92 , 30 6 88 0 , 15 5 . 72 7 , 4 5 3 15 2 , 7 0 2 71 5 , 70 5 47 0 69 7 24 5 , 00 8 86 6 , 44 8 62 1 , 72 5 24 4 , 72 3 05 7 86 2 27 , 56 0 , 99 9 49 6 . 86 3 16 8 , 40 1 , 91 5 15 9 , 55 5 , 56 7 84 6 , 34 8 01 0 E1 0 01 0 E1 0 01 0 L 9 9 01 0 01 0 01 0 E1 0 01 0 E1 0 01 0 . O J C/) ( f J 0 C D OJ " , co c . -o ~ CD - . 0 C ' ~~ m; : + '" ' z 0 - 0 .. . . - -. . J . (.. . ) - 0 I\ J mO c n ( Q ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C I TO T A L SO U R C E SY S T E M / ' DE S C R I P T I O N 40 0 TA B L E 5 - 0 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 40 1 H Y D R A U L I C P O W E R G E N E R A T I O N 40 2 O P E R A T I O N 40 3 5 3 5 / S U P E R V I S I O N & EN G I N E E R I N G 40 4 5 3 6 / WA T E R F O R P O W E R 40 5 5 3 7 / H Y D R A U L I C E X P E N S E S 40 6 5 3 8 / E L E C T R I C EX P E N S E S 40 7 LA B O R 40 8 OT H E R 40 9 TO T A L A C C O U N T 5 3 8 41 0 5 3 9 / MI S C E L l A N E O U S E X P E N S E S 41 1 5 4 0 / RE N T S 41 2 HY D R A U L I C O P E R A T I O N E X P E N S E S 41 3 41 4 M A I N T E N A N C E 41 5 5 4 1 / S U P E R V I S I O N & EN G I N E E R I N G 41 6 5 4 2 / ST R U C T U R E S 41 7 5 4 3 / R E S E R V O I R S , DA M S & W A T E R W A Y S 41 8 5 4 4 / E L E C T R I C P L A N T 41 9 LA B O R 42 0 OT H E R 42 1 TO T A L A C C O U N T 5 4 4 42 2 5 4 5 / 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 42 3 HY D R A U L I C M A I N T E N A N C E E X P E N S E S 42 4 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 /- ~ ID A H O IP U C TO T A L OT H E R L 8 1 8 D1 0 01 0 06 3 . 61 4 80 8 42 1 25 5 . 19 3 84 2 . 87 1 64 9 62 2 19 3 , 24 9 04 5 , 30 4 59 0 , 43 6 45 4 , 86 8 13 8 04 1 08 0 , 81 1 57 , 22 9 41 2 , 90 5 39 1 , 01 3 21 , 89 2 55 0 94 6 1, 4 7 1 , 82 4 79 , 12 1 67 0 , 56 5 53 6 , 26 9 13 4 , 29 7 43 5 , 51 8 41 3 , 61 7 90 1 60 8 , 81 8 21 , 4 7 0 , 18 9 13 8 62 9 11 4 13 8 00 7 , 82 3 10 6 , 31 5 32 0 22 9 25 3 , 83 8 66 , 39 1 04 9 , 02 7 99 6 , 27 4 52 , 75 3 66 8 . 58 1 58 4 , 67 2 83 , 90 9 71 6 . 52 4 67 8 , 53 5 98 9 38 5 10 5 26 3 , 20 7 12 1 , 89 8 56 6 . 58 5 38 7 , 23 0 17 9 , 35 5 10 , 4 3 5 . 08 4 90 8 , 37 0 52 6 71 3 04 3 90 1 31 , 37 8 , 55 9 66 5 34 2 D1 0 E1 0 D1 0 D1 0 L 8 2 9 D1 0 D1 0 D1 0 E1 0 L 1 0 0 () ( ) . 0 1 en (J JC1 ) :: T Z "l J01 ' " - X (C C o " l J : : T C1 ) - . () 5 ' ~ m " " '" o ~ -- . . I . "l J O I \ J OJ ( ) ex ) ( O DE S C R I P T I O N 42 5 TA B L E 5 - 0P 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 42 6 O T H E R P O W E R G E N E R A T I O N 42 7 O P E R A T I O N 42 8 5 4 6 / S U P E R V I S I O N & EN G I N E E R ! N G 42 9 5 4 7 / F U E L 43 0 5 4 8 / GE N E R A T I N G E X P E N S E S 43 1 LA B O R 43 2 OT H E R 43 3 TO T A L A C C O U N T 5 4 8 43 4 5 4 9 / MIS C E L L A N E O U S E X P E N S E S 43 5 5 5 0 / RE N T S 43 0 OT H E R P O W E R O P E R E X P E N S E S 43 7 43 0 M A I N T E N A N C E 43 9 5 5 1 / S U P E R V I S I O N & EN G I N E E R I N G 44 0 5 5 2 / ST R U C T U R E S 44 1 5 5 3 / GE N E R A T I N G & E L E C T R I C P L A N T 44 2 LA B O R 44 3 OT H E R TO T A L A C C O U N T 5 5 3 44 5 5 5 4 / M I S C E L L A N E O U S EX P E N S E S 44 6 OT H E R P O W E R M A l N T E X P E N S E S 44 7 TO T A L O T H E R P O W E R G E N E R A T I O N E X P 44 6 44 9 O T H E R P O W E R S U P P L Y E X P E N S E 45 0 5 5 5 . 1/ P U R C H A S E D P O W E R 45 1 5 5 5 . 2/ C O G E N E R A T I O N & S M A L L P O W E R P R O D 45 2 CA P A C I T Y R E L A T E D 45 3 EN E R G Y R E L A T E D 45 4 TO T A L 5 5 5 . 2I C S P P 4~ 55 5 r r O T A L 45 6 5 5 6 / L O A D CO N T R O L & D I S P A T C H I N G E X P E N S E S 45 7 5 5 7 / OT H E R E X P E N S E S 45 8 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 45 9 46 0 /' ' " TO T A L P R O D U C T I O N E X P E N S E S .. . . . - - - . . . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 A~ o a TO T A L SY S T E M ID A H O IP U C TO T A L OT H E R L 8 4 2 E1 0 36 3 22 2 34 4 , 95 7 18 . 26 6 08 5 , 90 0 71 0 21 5 37 5 . 68 5 21 9 , 21 8 20 8 , 19 4 11 , 02 4 10 4 , 09 3 98 , 57 4 51 9 32 3 31 1 30 6 76 8 54 3 32 7 , 05 1 31 0 , 60 5 16 , 44 7 09 9 , 4 8 5 67 2 , 54 5 42 6 , 94 0 18 4 17 5 19 8 , 65 9 18 8 66 9 99 0 90 , 74 1 86 , 17 7 56 3 47 , 4 8 5 44 , 96 7 51 8 13 8 22 6 13 1 , 14 5 08 1 43 0 13 7 40 8 , 50 6 21 , 63 1 76 7 , 20 6 72 8 , 4 9 5 38 , 71 1 86 6 , 69 1 40 1 , 04 0 46 5 65 1 55 4 50 6 55 , 45 0 , 02 5 10 4 , 48 1 81 5 , 12 8 67 3 , 56 2 14 1 , 56 6 26 5 , 50 3 85 , 47 9 , 74 8 78 5 , 75 5 93 , 08 0 , 63 1 88 , 15 3 , 31 0 92 7 , 32 1 15 1 . 63 5 , 13 7 14 3 , 60 3 33 5 03 1 . 80 2 97 9 76 , 90 7 07 2 2, 4 8 8 , 09 2 2, 3 6 2 , 97 2 12 5 , 12 1 15 4 , 20 4 20 8 14 6 , 04 3 21 4 16 0 , 99 4 36 4 , 51 6 , 71 5 34 5 . 37 8 . 38 0 19 , 13 8 . 33 5 01 0 E1 0 01 0 01 0 L 8 5 2 01 0 01 0 E1 0 L 1 0 1 E1 0 01 0 E1 0 01 0 01 0 () ( ) II ) (J ) ' " 0 C D :: r - Z "'t J ~ ~ m II ) ' " - X Ie C . " ' t J :: r - CD - . ( ) 6 ' 3 m " " 1I ) Q, ~ ~ ~ "'t J (j ) ( ) c o ' " DE S C R I P T I O N 46 1 TA B L E 5 - 0P E R A T J O N MA I N T E N A N C E E X P E N S E S ~6 2 T R A N S M I S S I O N E X P E N S E S ~6 3 O P E R A T I O N 46 4 5 6 0 / S U P E R V I S I O N & EN G I N E E R I N G ~6 5 5 6 1 / L O A D D I S P A T C H I N G ~6 6 5 6 2 / S T A T I O N EX P E N S E S ~6 7 5 6 3 / OV E R H E A D U N E E X P E N S E S ~6 8 5 6 5 / T R 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 OT H E R S 46 9 5 6 6 / MI S C E L L A N E O U S E X P E N S E S ~7 0 5 6 7 / R E N T S ~7 1 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 47 2 ~7 3 M A I N T E N A N C E ~7 ~ 5 6 8 / S U P E R V I S I O N & EN G I N E E R I N G 4~ 56 9 / S T R U C T U R E S 47 6 5 7 0 / S T A T I O N EQ U I P M E N T ~7 7 5 7 1 / OV E R H E A D L I N E S ~7 8 5 7 3 / M I S C E L L A N E O U S P L A N T ~7 9 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 46 0 ~8 1 I" ' 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" " /' " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 ~L o a TO T A L SO U R C E SY S T E M ID A H O IP U C TO T A L OT H E R L 1 3 4 01 1 L 1 1 6 L 1 2 0 + 1 2 4 + 1 2 8 E1 0 L 1 3 4 L 1 3 4 82 7 58 0 2, 4 1 1 54 0 41 6 , 04 0 92 6 , 06 1 38 6 , 62 7 53 9 , 4 3 4 07 4 , 44 5 77 3 , 05 8 30 1 38 6 94 5 , 57 5 80 4 , 31 8 14 1 , 25 7 11 2 44 0 78 8 , 36 7 32 4 , 07 3 48 7 99 7 41 6 , 19 5 71 , 80 2 21 6 , 84 4 03 7 , 80 2 17 9 , 04 2 17 , 59 0 , 94 2 15 , 61 7 , 90 8 97 3 , 03 5 50 0 , 07 0 42 6 49 1 73 , 57 9 22 6 , 93 0 19 4 , 41 5 32 , 51 5 19 0 15 1 72 6 , 66 9 46 3 48 2 43 8 , 73 2 07 4 , 4 1 7 36 4 , 31 5 33 , 33 1 28 , 42 7 90 4 38 9 , 21 3 45 0 , 41 9 93 8 , 79 4 98 0 , 15 6 06 8 32 6 91 1 , 82 9 L 1 3 4 L 1 1 2 L 1 1 6 L 1 2 0 + 1 2 4 + 1 2 8 L 1 3 4 () ( ) II) Cf ) V J 0 C D :: T Z "'CII ) ' " - X (C C o " ' C : : T CD - . ( ) c ; : m; : : ; : -1 ' - ", ' Z 0 - 0 Z: ; = O b ~ OJ ( ) C X : " D ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 A~ o a TO T A L SO U R C E SY S T E M DE S C R I P T I O N 48 2 TA B L E 5 - 0P 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 48 3 D I S T R I B U T I O N E X P E N S E S 48 4 O P E R A T I O N 48 5 5 8 0 / S U P E R V I S I O N & EN G I N E E R I N G 48 6 5 8 1 / L O A D D I S P A T C H I N G 48 7 5 8 2 / S T A T I O N EX P E N S E S 48 8 5 8 3 / OV E R H E A D L I N E E X P E N S E S 48 9 5 8 4 / UN D E R G R O U N D L I N E E X P E N S E S 49 0 5 8 5 / S T R E E T L I G H T I N G & S I G N A L SY S T E M S 49 1 5 8 6 ' ME T E R E X P E N S E S 49 2 5 8 7 ' 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 49 3 5 8 8 , MIS C E L L A N E O U S E X P E N S E S 49 4 5 8 9 ' R E N T S 49 5 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 49 6 49 7 M A I N T E N A N C E 49 0 5 9 0 / S U P E R V I S I O N & EN G I N E E R I N G 49 9 5 9 1 / ST R U C T U R E S 50 0 5 9 2 ' S T A T I O N EQ U I P M E N T 50 1 5 9 3 ' OV E R H E A D L I N E S 50 2 5 9 4 / UN D E R G R O U N D L I N E S 50 3 5 9 5 / L I N E TR A N S F O R M E R S 50 4 5 9 6 / S T R E E T L I G H T I N G & S I G N A L SY S T E M S 50 5 5 9 7 / ME T E R S 50 6 5 9 8 / MIS C E L L A N E O U S P L A N T 50 7 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 50 8 TO T A L D I S T R I B U T I O N E X P E N S E S 50 9 51 0 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 51 1 9 0 1 / S U P E R V I S I O N 51 2 9 0 2 / M E T E R R E A D I N G 51 3 9 0 3 / 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 51 4 9 0 4 / U N C O L L E C T I B L E AC C O U N T S 51 5 9 0 5 / M I S C EX P E N S E S 51 6 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 51 7 51 8 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 51 9 9 0 7 / S U P E R V I S I O N 52 0 9 0 8 / CU S T O M E R A S S I S T A N C E 52 1 9 O O / I N F O R M A T I O N & I N S T R U C T I O N A L 52 2 9 1 0 / MI S C E L L A N E O U S E X P E N S E S 52 3 TO T A L C U S T S E R V & I N F O R M A T N E X P E N S E S "- - - - " " ID A H O IP U C TO T A L OT H E R l1 6 6 D6 0 l1 5 4 l1 5 6 + 1 5 7 l1 5 8 + 1 5 9 l1 6 4 l1 6 2 l1 6 3 l1 6 6 l1 6 6 39 2 , 20 9 17 8 , 29 2 21 3 , 91 6 38 8 , 93 3 21 0 38 6 17 8 54 7 27 6 , 59 2 22 6 , 27 5 50 , 31 7 29 1 , 77 4 94 5 , 86 1 34 5 , 91 3 21 5 , 90 9 17 8 12 7 78 2 16 8 , 29 7 15 9 71 4 58 3 77 2 , 02 6 55 5 22 5 21 6 . 80 2 27 9 , 60 5 14 5 , 54 2 13 4 . 06 3 16 2 40 1 77 3 79 4 38 8 , 60 8 15 9 , 53 0 14 9 47 0 10 , 06 0 27 , 10 7 27 6 52 2 , 68 4 58 4 . 59 2 25 7 , 31 4 24 1 , 08 8 22 7 11 9 94 0 99 6 , 96 8 12 2 97 3 11 , 87 2 , 19 3 10 , 91 5 , 30 5 95 6 , 88 8 23 0 , 33 8 20 9 , 36 1 20 , 97 8 61 9 13 2 56 2 78 7 56 , 34 4 77 3 , 03 8 73 3 , 61 4 39 , 42 5 99 4 , 52 4 94 9 34 1 45 , 18 3 16 4 26 9 15 3 , 91 0 35 9 19 , 03 0 , 75 0 76 2 , 37 4 26 8 , 37 6 13 8 02 6 43 , 28 5 , 05 8 85 2 , 96 8 59 7 02 2 57 0 , 06 5 26 , 95 7 81 3 . 51 4 48 5 19 1 32 8 , 32 3 11 , 27 5 28 3 10 , 83 8 , 88 6 43 6 , 39 6 00 8 61 2 92 6 , 34 8 82 , 26 4 39 3 37 6 69 4 82 3 19 , 82 0 , 86 6 87 3 , 95 7 32 4 , 28 7 31 6 02 6 26 1 82 8 , 00 0 57 7 , 64 7 25 0 , 35 4 21 4 20 6 93 6 , 11 7 91 2 , 27 1 23 , 84 6 08 8 , 61 9 80 6 , 14 9 28 2 , 46 9 l1 6 6 l1 4 8 l1 5 4 l1 5 6 + 1 5 7 l1 5 8 + 1 5 9 L 1 6 0 l1 6 4 l1 6 2 L 1 6 6 19 2 2 CW 9 0 2 CW 9 0 3 CW 9 0 4 l 5 1 2 + 5 1 3 + 5 1 4 19 2 9 DA 9 0 8 DA 9 0 9 l 5 2 0 + 5 2 1 () ( ) II ) en ' " 0 C D :: r Z II ) : : : I - X ca a . " U : : r CD - . ( ) 6 ' ~ m " " 0'1 ", ' Z ~- - ~ ? "U O N 0) ( ) e x , , ! ) ./ ' ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C ! TO T A L SO U R C E SY S T E M DE S C R I P T I O N 52 4 TA B L E 5 - 0P E R A T I O N MA I N T E N A N C E EX P E N S E S 52 5 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 52 6 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 5Z 7 92 1 OF F I C E S U P P L I E S 52 8 9 2 2 AD M I N & G E N E R A L E X P E N S E S T R A N S F E R R E D - 52 9 9 2 3 OU T S I D E S E R V I C E S 53 0 9 2 4 PR O P E R T Y I N S U R A N C E 53 1 PR O D U C T I O N - S T E A M 53 2 AL L R I S K & M I S C E L L A N E O U S 53 3 TO T A L A C C O U N T 9 2 4 53 4 9 2 5 IN J U R I E S & D A M A G E S 53 5 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 53 6 9 2 7 FR A N C H I S E R E Q U I R E M E N T S 53 7 9 2 8 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 53 6 9 2 8 . 10 1 FE R C A D M I N A S S E S S & S E C U R I T I E S 53 9 CA P A C I T Y R E L A T E D 54 0 EN E R G Y R E L A T E D 54 1 9 2 8 . 10 1 FE R C O R D E R 4 7 2 54 2 9 2 8 . 10 1 FE R C M I S C E L L A N I O U S 54 3 9 2 8 . 10 2 F E R C R A T E C A S E 54 4 9 2 8 . 10 4 FE R C O R E G O N H Y D R O 54 5 SE C E X P E N S E S 54 6 9 2 8 . 20 2 ID A H O P U G - R A T E C A S E 54 7 9 2 8 . 20 3 ID A H O P U C - O T H E R 54 B 9 2 8 . 30 1 OR E G O N P U C - F I L I N G F E E S 50 \ 9 9 2 8 . 30 2 OR E G O N P U C - R A T E C A S E 55 ! ) 9 2 8 . 30 3 OR E G O N P U G - O T H E R 55 ' 1 lP G / P U G J S S T R U E - UP A D J 55 2 TO T A L A C C O U N T 9 2 8 55 3 9 2 9 DU P L I C A T E C H A R G E S 55 4 9 3 0 . GE N E R A L A D V E R T I S I N G 55 5 9 3 0 . MIS C E L L A N E O U S E X P E N S E S 5S 6 9 3 1 / R E N T S 55 1 TO T A L A D M & G E N O P E R A T I O N 55 8 P L U S : 55 9 9 3 5 GE N E R A L P L A N T M A I N T E N A N C E 56 0 4 1 6 / M E R C H A N D I S I N G E X P E N S E 56 1 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 LA B O R LA B O R 33 1 44 0 15 , 83 3 , 08 9 (3 1 , 4 0 6 , 71 7 ) 73 4 02 5 97 2 , 30 0 17 0 , 85 0 14 3 , 15 0 52 5 , 51 5 26 , 27 7 , 92 8 14 4 L 9 9 P1 1 0 P LA B O R LA B O R CI D A D1 0 E1 0 E9 9 RE S R E V RE S R E V RE S R E V L 1 8 2 CI D A CI D A CO D A CO D A CO D A PT D 90 0 , 33 2 20 4 51 3 35 4 , 21 5 06 2 30 0 16 8 , 58 0 50 3 50 , 64 9 49 , 37 3 26 8 , 26 8 06 3 , 73 3 81 7 , 71 2 29 0 82 , 32 6 . 30 9 29 8 , 31 6 74 0 53 0 55 4 , 78 3 , 4 9 4 LA B O R LA B O R LA B O R L 1 8 0 L 1 8 0 06 0 ID A H O TO T A l IP u e OT H E R 20 9 05 5 12 2 , 38 5 81 0 21 4 02 2 , 87 5 (2 9 , 37 7 , 73 0 ) (2 , 02 8 , 98 7 ) 16 9 , 77 5 56 4 . 25 0 92 3 , 4 0 5 48 . 89 5 01 4 , 17 9 15 6 , 67 1 93 7 58 4 20 5 , 56 6 16 8 , 54 7 35 6 , 96 8 58 0 , 27 9 69 7 , 64 9 14 4 80 4 , 76 9 95 , 56 3 19 3 67 0 10 , 84 3 30 2 83 5 51 , 38 0 06 2 30 0 16 8 , 58 0 50 3 64 9 49 , 37 3 26 8 , 26 8 35 7 , 4 2 6 70 6 30 8 70 0 , 28 1 11 7 , 4 3 1 97 5 31 5 56 1 , 55 0 76 4 , 75 9 98 2 , 35 6 31 5 , 96 0 64 8 , 83 0 70 0 52 1 55 1 51 6 33 , 23 1 , 97 8 . Q ) en 0 C D :: r Z "'C ~! = ' Q) ~ (C C o " ' C : : r CD - . 0 8 ' g m ; : ; : '" O ~ .. . . - -.. 1 . "'C O N (j ) 0 0 ) c.o /' " /' " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C I TO T A L SO U R C E SY S T E M ID A H O IP U C TO T A L OT H E R DE S C R I P T I O N 56 2 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 56 3 56 4 D E P R E C I A T I O N E X P E N S E 56 5 3 1 ! h 3 1 6 / S T E A M P R O D U C T I O N 56 6 3m 3 6 / HY D R A U L I C P R O D U C T I O N 56 7 3 4 0 - 34 6 / O T H E R P R O D U C T I O N 5t i 8 TO T A L P R O D U C T I O N P l A N T 56 9 57 0 T R A N S M I S S I O N P L A N T 57 1 3 5 0 / L A N D & L A N D R I G H 1 S 57 2 3 5 2 / S T R U C T U R E S & I M P R O V E M E N T S 57 3 3 5 3 / S T A T I O N E Q U I P M E N T 57 4 3 5 4 / T O W E R S & F I X T U R E S 57 5 3 5 5 / P O L E S & F I X T U R E S 57 6 3 5 6 / O V E R H E A D C O N D U C T O R S & D E V I C E S on 35 9 / R O A D S & T R A I L S 57 8 TO T A L T R A N S M I S S I O N P L A N T 57 9 56 0 D I S T R I B U T I O N P L A N T 58 1 3 6 0 / L A N D & L A N D R I G H T S 58 2 3 6 1 / S T R U C T U R E S & I M P R O V E M E N T S 58 3 3 6 2 / S T A T I O N E Q U I P M E N T 58 4 3 6 4 / P O L E S , T O W E R S & F I X T U R E S 58 5 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 58 6 3 6 6 / U N D E R G R O U N D C O N D U I T 58 7 3 6 7 / U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 5ti 8 3 6 8 / L I N E T R A N S F O R M E R S S8 9 3 6 9 / S E R V I C E S 59 0 3 7 0 / M E T E R S 59 1 3 7 1 / ! N S T A L l A T I O N S O N C U S T O M E R P R E M I S E S 59 2 3 7 3 / S T R E E T L I G H T I N G S Y S T E M S 59 3 TO T A L D I S T R I B U T I O N P L A N T L 9 9 L 1 0 0 l1 0 1 91 4 90 8 23 , 66 1 , 99 4 25 2 , 91 4 13 , 21 0 , 72 3 12 , 54 6 38 6 66 4 , 33 7 06 2 , 75 9 90 8 , 74 0 15 4 , 01 9 41 , 18 8 , 39 1 39 , 11 7 , 12 0 07 1 , 27 1 62 6 82 2 53 7 , 75 6 89 , 06 6 49 8 , 60 7 42 7 16 6 71 , 44 1 55 6 , 58 4 74 9 , 29 5 80 7 , 28 9 58 3 00 1 22 4 54 3 35 8 , 4 5 9 79 8 , 83 8 33 5 85 1 46 2 , 98 7 74 6 11 0 34 1 , 16 9 40 4 . 94 0 39 1 2, 7 8 7 60 4 81 3 , 35 2 12 , 6 1 8 , 56 6 19 4 . 78 6 44 5 69 2 42 9 07 8 16 , 61 4 54 4 , 14 9 2, 4 4 3 , 87 1 10 0 , 27 8 7, 4 9 3 , 89 0 85 5 , 50 6 63 8 , 38 4 40 3 , 79 8 16 0 , 04 5 24 3 , 75 3 91 3 59 7 90 0 , 26 3 13 , 33 4 56 7 , 97 1 4, 4 8 7 07 7 80 , 89 4 93 5 23 5 39 5 , 09 5 54 0 . 14 0 96 7 69 9 86 3 91 5 10 3 . 78 4 24 5 , 71 8 2, 1 4 3 , 69 1 10 2 , 02 7 28 6 , 37 8 25 6 , 37 4 30 , 00 4 23 6 , 11 3 22 4 07 1 12 , 04 2 04 0 , 23 9 15 8 , 98 7 88 1 , 25 2 L 1 0 8 l1 1 2 L 1 1 6 L 1 2 0 L 1 2 4 L 1 2 8 L 1 3 2 L 1 4 2 L 1 4 8 L 1 5 4 L 1 5 6 L 1 5 7 L 1 5 8 l1 5 9 L 1 6 0 t 1 6 1 l1 6 2 L 1 6 3 l1 6 4 (' ) ( ' ) en 0 C D :: r Z "'COJ ; : I - X IC Q . "'C : : r CD - , ( ' ) ~ m ; : : ; : --. J ;: I , Z 0 - 0 -- . J . "' C O N 0) ( ' ) (X ) ( 0 DE S C R I P T I O N 59 4 TA B L E 6 - DE P R E C 1 A T I O N & A M O R T l Z A T J O N E X P E N S E 5! J 5 5! J 6 G E N E R A L P L A N T 51 J 7 3 8 9 LA N D & L A N D R I G H T S 51 J 8 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S 51 J 9 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 60 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 60 1 3 9 3 ST O R E S E Q U I P M E N T 60 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 60 3 3 9 5 LA B O R A T O R Y E Q U I P M E N T 60 4 3 9 6 / P O W E R O P E R A T E D E Q U I P M E N T 60 5 3 9 7 / C O M M U N I C A T I O N S E Q U I P M E N T 60 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 6D 7 TO T A L G E N E R A L P L A N T 60 8 6D 9 61 0 61 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 61 2 TO T A L D E P R E C I A T I O N E X P E N S E 61 3 61 4 A M O R T I Z A T I O N E X P E N S E 61 5 IN T A N G I B L E P L A N T 61 6 HY D R A U U C P R O D U C T I O N 61 7 AD J U S T M E N T S , G A I N S & L O S S E S 61 8 TO T A L A M O R T I Z A T I O N E X P E N S E 61 9 62 ( ) TO T A L D E P R E C I A T I O N E X P E N S E ,/ " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 Al l O C ' TO T A L SO U R C E SY S T E M ID A H O IP U C TO T A L OT H E R l1 6 9 l1 7 0 l1 7 1 l1 7 2 l1 7 3 L 1 7 4 l1 7 5 l1 7 6 l1 7 7 L 1 7 8 54 9 64 9 1, 4 3 5 13 7 11 3 , 91 1 15 1 66 4 69 9 , 46 9 45 2 , 19 5 76 , 4 1 3 70 , 79 6 61 7 70 , 18 7 65 , 02 8 15 9 37 8 , 4 7 0 35 0 , 64 9 27 , 82 0 68 0 , 08 0 63 0 , 08 9 49 , 99 1 (9 , 39 5 ) 70 4 ) (6 9 1 ) 79 8 , 63 0 2, 5 9 2 , 9 0 9 20 5 , 72 1 51 4 , 14 0 47 6 34 6 37 . 79 3 20 9 83 8 31 2 , 3 2 0 89 7 , 51 8 98 , 25 1 , 82 0 91 , 20 6 , 99 2 04 4 . 82 7 (2 9 6 29 2 ) (2 7 6 , 60 4 ) (1 9 . 68 8 ) 95 5 52 8 93 0 , 38 8 02 5 . 14 0 52 6 , 4 1 5 95 9 , 85 9 56 6 , 55 6 (2 2 , 72 3 ) (2 1 , 21 3 ) 51 0 ) 50 3 , 69 2 93 8 , 64 6 56 5 , 04 6 10 6 , 4 5 9 , 21 9 98 , 86 9 , 03 3 59 0 , 18 6 l2 3 1 L 9 6 l1 0 0 19 6 TO T A L D E P R E C I A T I O N & A M O R T I Z A T I O N E X P () ( ) !I I en ' " (1 ) :: : r z "1 J ~( ) !I I ' " - x (C Q . "1 J : : : r (1 ) - . () 6 ' .. . . g m " " ' '" o ~ -- J . "1 J O N (J ) ( ) 0" 0 DE S C R I P T I O N 62 1 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 62 2 62 3 T A X E S O T H E R T H A N I N C O M E ~4 FE D E R A L T A X E S 62 5 FI C A 62 6 FU T A 62 7 LE S S P A Y R O L L D E D U C T I O N 62 1 1 62 9 63 I J 63 1 63 2 63 3 63 4 63 5 63 5 63 7 63 8 63 9 64 0 64 1 64 2 64 3 64 4 64 6 64 7 64 8 64 9 65 0 65 1 65 2 65 3 65 4 65 5 65 6 /' ST A T E T A X E S AD V A L O R E M T A X E S JI M B R I D G E R S T A T I O N VA L M Y BO A R D M A N OT H E R - P R O D U C T I O N P L A N T OT H E R - TR A N S M I S S I O N P L A N T OT H E R - D 1 S T R I B U T I O N P L A N T OT H E R ~ E N E R A L P L A N T SU B . TO T A L LI C E N S E S - H Y D R O P R O J E C T S RE G U L A T O R Y C O M M I S S I O N F E E S ST A T E O F I D A H O ST A T E O F O R E G O N ST A T E O F N E V A D A FR A N C H I S E T A X E S ST A T E O F O R E G O N ST A T E O F N E V A D A OT H E R S T A T E T A X E S UN E M P L O Y M E N T T A X E S HY D R O G E N E R A T I O N K W H T A X IR R I G A T i O N - PI C TO T A L T A X E S O T H E R T H A N I N C O M E " " ... . . . . . . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 A~ o a TO T A L SY S T E M ID A H O IP U C TO T A L OT H E R LA B O R LA B O R LA B O R L 9 9 02 2 , 81 8 97 1 , 38 3 51 . 4 3 5 L 9 9 91 4 . 03 2 86 8 06 8 45 , 96 5 L 9 9 34 0 , 55 9 32 3 43 3 17 , 12 6 L 1 0 3 41 3 . 15 7 24 1 . 51 7 17 1 , 64 0 L 1 3 4 17 9 . 08 9 71 1 . 32 9 46 7 , 76 0 L 1 6 6 62 0 20 8 26 5 , 79 2 35 4 . 4 1 6 L 1 8 0 13 6 . 73 7 05 3 . 17 8 83 , 55 9 15 . 62 6 , 60 1 14 , 4 3 4 70 0 19 1 , 90 1 L 1 0 0 65 0 46 6 18 4 CI D A 70 0 , 00 0 70 0 . 00 0 CO D A 10 4 81 1 10 4 . 81 1 CN D A CO D A 52 0 , 00 0 52 0 , 00 0 CN D A LA B O R 28 0 , 97 9 26 2 , 8 2 7 15 2 E1 0 75 1 10 3 65 8 , 26 2 92 , 84 1 E1 0 30 2 , 61 6 28 6 57 2 16 . 04 4 28 9 , 76 0 34 5 , 82 6 94 3 , 93 4 () ( ) . O J (J ) :T Z ~! J OJ ' " - X ~c . ~ ~ 3' , !: ! . OJ m - :; ' - '" 6 g : ;:: ; = 0 m ( ) O J (( ) DE S C R I P T I O N 65 7 TA B L E 8 - RE G U L A T O R Y D E B I T S CR E D I T S 65 8 R E G U L A T O R Y D E B I T S / C R E D I T S 65 9 ST A T E O F I D A H O 86 0 ST A T E O F O R E G O N 66 1 66 2 86 3 66 4 ! " TO T A L R E G U L A T O R Y D E B I T S / C R E D I T S /- " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL l O C / TO T A L SO U R C E SY S T E M CI D A CO D A ID A H O lf Y . C . TO T A L OT H E R () ( ) I\) en e n (I) :: T Z I\ ) " , CO C o - a : : T (I ) - . ( ) 5 ' 1\) m; : : ; : 1\ ) , g, ~ ~ ~ (. . ) - a 6 I \ ) (j) ( ) CD / " -- - - - - - - - - ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C I TO T A L SO U R C E SY S T E M ID A H O IP U C TO T A L OT H E R DE S C R I P T I O N 66 5 TA B L E 9 - /N C O M E T A X E S 66 6 56 7 4 1 0 / 4 1 1 N E T P R 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 6S 8 66 9 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 67 0 67 1 S U M M A R Y O F I N C O M E T A X E S 67 2 67 3 T O T A L F E D E R A L I N C O M E T A X 67 4 57 5 S T A T E I N C O M E T A X 67 5 ST A T E O F I D A H O 61 1 ST A T E O F O R E G O N 67 B OT H E R S T A T E S 67 9 TO T A L S T A T E I N C O M E T A X E S (1 0 , 95 1 , 86 9 ) 16 3 , 44 8 L 7 0 0 (1 0 78 8 , 4 2 2 ) 50 9 , 12 0 53 1 98 3 (2 2 , 86 4 ) L 7 0 0 05 5 , 85 2 75 3 61 1 (6 9 7 , 75 9 ) 27 1 , 64 3 30 6 05 9 (3 4 , 4 1 6 ) 41 0 , 55 1 41 6 77 1 (6 , 22 0 ) 12 4 55 1 12 6 43 8 88 7 ) 80 6 74 5 84 9 , 26 8 (4 2 52 3 ) () ( ) . O J Cf) 0 C D :: E 0 -c C D ' m OJ ' " - x CC a . -C ~ CD - . ( ) 6 ' Ng m ; : + '" ' Z 0 - 0 .. . . . - -.. 1 . -C O N m( ) C X J ( ! ) /' ' " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 A~ O ~ TO T A L SY S T E M DE S C R I P T I O N 68 0 TA B L E 1 0 . CA L C U L A T / O N OF FE D E R A L I N C O M E T A X 68 1 O P E R A T I N G R E V E N U E S 68 2 66 3 O P E R A T I N G E X P E N S E S 68 4 OP E R A T I O N & M A I N T E N A N C E 66 5 DE P R E C I A T I O N E X P E N S E 68 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 68 7 TA X E S O T H E R T H A N I N C O M E 68 8 RE G U L A T O R Y D E B I T S / C R E D I T S 68 9 TO T A L O P E R A T I N G E X P E N S E S 69 0 69 1 69 2 69 3 I N C O M E B E F O R E T A X A D J U S T M E N T S 69 4 69 5 I N C O M E S T A T E M E N T A D J U S T M E N T S 69 6 LO N G T E R M D E B T I N T E R E S T E X P E N S E 69 1 OT H E R I N T E R E S T E X P E N S E 69 8 TO T A L I N T E R E S T C H A R G E S 69 9 10 0 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S 10 1 10 2 A L L O W A N C E F O R A F U D C 10 3 F E D E R A L I N C O M E T A X A D J U S T M E N T S 10 4 10 5 N E T O P E R I N C O M E B E F O R E S T A T E I N C O M E T A X E S 10 6 10 1 T O T A L S T A T E I N C O M E T A X E S ( A L L O W E D ) 10 8 10 9 T O T A L F E D E R A L T A X A B L E I N C O M E 11 0 11 1 F E D E R A L T A X A T 3 5 P E R C E N T : O R D E R E D E F F . R A T E 11 2 AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C I E S 11 3 PR I O R Y E A R S ' T A X A D J U S T M E N T 11 4 11 5 T O T A L F E D E R A L I N C O M E T A X 84 2 , 4 1 2 02 9 BO O K - TA X A D J U S T M E N T L 6 8 9 55 4 78 3 , 4 9 4 97 . 95 5 52 8 50 3 , 69 2 20 , 28 9 , 76 0 68 1 , 53 2 , 4 7 3 16 0 87 9 , 55 6 L 1 8 2 L 1 8 2 63 , 67 2 76 4 66 0 00 0 66 , 33 2 , 76 4 94 . 54 6 , 79 2 L 7 0 0 L 7 0 0 33 . 55 4 67 4 12 8 , 10 1 . 4 6 6 L 7 3 5 + 7 3 6 + 7 5 7 + 7 5 8 + 7 7 0 + 7 7 1 80 6 , 74 5 12 5 29 4 , 72 0 ~ 3 5 . 00 % L 7 1 1 L 7 1 1 85 3 , 15 2 20 2 70 0 05 5 , 85 2 -- - - - - ID A H O TO T A L IP u e OT H E R 79 6 21 1 , 34 6 46 , 20 0 , 68 3 52 1 55 1 . 51 6 33 , 23 1 , 9 7 8 90 , 93 0 , 38 8 02 5 , 14 0 93 8 , 64 6 56 5 , 04 6 34 5 . 82 6 94 3 , 93 4 63 8 . 76 6 37 6 42 , 76 6 , 09 7 15 7 44 4 97 0 3, 4 3 4 , 58 6 59 , 00 0 93 9 67 1 , 82 5 46 4 , 82 9 19 5 , 17 1 61 , 46 5 76 8 86 6 , 99 6 95 , 97 9 , 20 2 (1 , 4 3 2 , 4 1 0 ) 34 , 06 3 03 6 (5 0 8 , 36 2 ) 13 0 , 04 2 23 8 94 0 , 77 2 ) 84 9 , 26 8 (4 2 . 52 3 ) 12 7 , 19 2 97 0 (1 , 89 8 , 24 9 ) 44 , 51 7 53 9 (6 6 4 , 38 7 ) 23 6 , 07 2 (3 3 , 37 2 ) 75 3 , 61 1 (6 9 7 , 75 9 ) (' ) ( ' ) . Q ) en 0 C D "'0 ~ != ' m Q) : : I - X (Q c . "'O ~ CD - , ( ' ) ",, 3 m ; : + "" Q ) , z ~~ ~ ! = ' (, ) "'0 6 " " 0) ( ' ) c x , , ! : ) ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL l O C ' TO T A L SO U R C E SY S T E M DE S C R I P T I O N 71 6 TA B L E 1 1 - O R E G O N S T A T E I N C O M E T A X 71 7 94 , 54 6 , 79 2 55 4 67 4 00 0 , 00 0 71 6 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S - O R E G O N L 7 0 0 71 9 72 0 A L L O W A N C E F O R A F U D C 72 1 S T A T E I N C O M E T A X A D J U S T M E N T S 72 2 AD D : M F G D E D U C T I O N N O T AL L O W E D 72 3 72 4 T O T A L S T A T E I N C O M E T A X A D J U S T M E N T S - O R E G O N 72 5 72 6 I N C O M E S U B J E C T T O O R E G O N T A X il l 72 8 72 9 7J i j T O T A L S T A T E T A X A B L E I N C O M E - O R E G O N 73 1 7J 2 O R E G O N T A X A T 0 , 3 P E R C E N T : O R D E R E D E F F . R A T E 73 3 LE S S : I N V E S T M E N T T A X C R E D I T 73 4 73 5 S T A T E I N C O M E T A X A L L O W E D - O R E G O N 73 6 AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C Y 7J l P R I O R Y E A R S ' TA X A D J U S T M E N T 73 8 7J 9 S T A T E I N C O M E T A X P A I D - O R E G O N 74 0 L 7 1 8 L 7 1 8 L 7 1 8 55 4 67 4 13 0 10 1 , 4 6 6 IE R C O T A X A B L E I N C O M E L 7 2 6 99 7 , 25 5 13 5 , 09 8 72 1 (Q 1 0 . 30 % L 7 3 2 40 5 , 29 6 L 7 3 2 L 7 3 2 40 5 , 29 6 25 5 41 0 , 55 1 r" " ID A H O TO T A L IP U C OT H E R 95 , 97 9 20 2 (1 , 4 3 2 , 4 1 0 ) 06 3 , 03 6 (5 0 8 , 36 2 ) 03 0 30 1 (3 0 , 30 1 ) 09 3 , 33 7 (5 3 8 . 66 3 ) 13 2 , 0 7 2 , 5 3 9 (1 , 97 1 , 07 3 ) 07 2 , 96 5 (7 5 , 71 0 ) 13 7 , 14 5 , 50 3 (2 , 04 6 , 78 3 ) 41 1 43 7 (6 , 14 0 ) 41 1 43 7 (6 , 14 0 ) 33 5 (8 0 ) 41 6 77 1 22 0 ) (" ) ( " ) . O J rn ( f J (1 ) =r :: ; ; 0 "' 0 ( 1 ) ' m OJ ' " - X (Q C . " ' 0 (1 ) - . ( " ) C ' rv ~ m; : : ; : ", ' Z 0- 0 -. j . .. . , "' O b r v (J ) ( " ) ( X I ( 0 12 8 10 1 , 4 6 6 13 0 , 04 2 23 8 (1 , 94 0 , 77 2 ) 99 7 25 5 07 2 96 5 (7 5 . 71 0 ) (1 0 29 9 30 0 ) (1 0 , 45 5 33 7 ) 15 6 . 03 7 12 2 , 79 9 , 4 2 1 12 4 65 9 , 86 6 (1 , 86 0 44 5 ) 12 2 79 9 12 4 66 0 (1 . 86 0 ) 75 2 71 9 (2 7 ) 12 4 , 55 1 12 6 , 43 8 (1 . 8 8 7 ) /' ' " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 20 0 7 A~ o a TO T A L SO U R C E SY S T E M DE S C R I P T I O N 74 1 TA B L E 1 2 . /D A H O S T A T E I N C O M E T A X 74 2 74 3 N E T O P E R A T I N G I N C O M E B E F O R E T A X E S - ID A H O 74 4 74 5 A L L O W A N C E F O R A F U D C 74 6 T O T A L S T A T E I N C O M E T A X A D J U S T M E N T S - ID A H O 7'f l 74 8 I N C O M E S U B J E C T T O I D A H O T A X 74 975 0 IE R C O T A X A B L E I N C O M E 75 1 BO N U S D E P R E C I A T I O N A D J U S T M E N T 75 2 T O T A L S T A T E T A X A B L E I N C O M E - ID A H O 75 3 75 4 I D A H O T A X A T 5 . 9 P E R C E N T : O R D E R E D E F F . R A T E 75 5 LE S S : I N V E S T M E N T T A X C R E D I T 75 6 70 1 ST A T E I N C O M E T A X A L L O W E D - ID A H O 75 8 AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C Y 75 9 PR I O R Y E A R S ' T A X A D J U S T M E N T 76 0 S T A T E I N C O M E T A X P A I D - ID A H O 76 1 76 2 76 3 O T H E R S T A T E I N C O M E T A X 76 4 I N C O M E S U B J E C T T O T A X 76 576 6 IE R C O T A X A B L E I N C O M E 7" ' BO N U S D E P R E C I A T I O N A D J U S T M E N T 76 8 T O T A L T A X A B L E I N C O M E - OT H E R S T A T E S 76 977 0 OT H E R T A X A T 0 . 1 P E R C E N T 77 1 AD D : C U R R E N T Y E A R ' S T A X D E F I C I E N C Y 77 2 PR I O R Y E A R S ' T A X A D J U S T M E N T 77 3 O T H E R S T A T E S ' I N C O M E T A X P A I D L 7 0 0 54 6 79 2 55 4 67 4 L 7 4 3 L 7 4 3 L 7 4 8 L 7 4 8 12 8 10 1 , 4 6 6 99 7 , 25 5 (1 0 , 29 9 , 30 0 ) 12 2 79 9 42 1 ~ 5 , 90 % L 7 5 4 24 5 , 16 6 08 8 , 51 0 15 6 , 65 6 11 4 , 98 7 27 1 , 64 3 L 7 5 4 L 7 5 4 L 7 6 4 L 7 6 4 L 7 6 0 L 7 6 0 ID A H O TO T A L IP U C OT H E R 97 9 , 20 2 (1 , 4 3 2 , 4 1 0 ) 34 , 06 3 , 03 6 (5 0 8 , 36 2 ) 13 0 , 04 2 , 23 8 (1 , 94 0 , 77 2 ) 07 2 96 5 (7 5 , 71 0 ) (1 0 , 4 5 5 33 7 ) 15 6 03 7 12 4 , 65 9 86 6 (1 . 86 0 , 44 5 ) 35 4 93 2 (1 0 9 , 76 6 ) 16 5 60 2 (7 7 , 09 2 ) 18 9 33 0 (3 2 , 67 4 ) 11 6 , 72 9 (1 , 74 2 ) 30 6 05 9 (3 4 , 4 1 6 ) II ) (J ) V I 0 C D :T Z "' C ~ () m 11 ) : : : : 1 - IC c . "'C : T CD - . 0 8 ' N~ m ~ '" O ~ -.. J . (.. ) "'C O N mO C O C D /' ' " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 ~O C I TO T A L SO U R C E SY S T E M ID A H O IP U C TO T A L OT H E R DE S C R I P T I O N 77 4 TA B L E 1 3 . 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 71 5 S T E A M P O W E R G E N E R A T I O N 77 6 O P E R A T I O N 50 0 SU P E R V I S I O N & E N G I N E E R I N G 77 6 5 0 1 FU E L 77 9 5 0 2 ST E A M E X P E N S E S le D LA B O R 78 1 OT H E R 78 2 TO T A L A C C O U N T 5 0 2 78 3 5 0 5 EL E C T R I C E X P E N S E S 78 4 LA B O R 78 5 OT H E R 78 8 TO T A L A C C O U N T 5 0 5 78 7 5 0 6 MIS C E L L A N E O U S E X P E N S E S 78 8 50 7 1 RE N T S 78 9 ST E A M O P E R A T I O N E X P E N S E S 79 0 79 1 M A I N T E N A N C E 79 2 5 1 0 SU P E R V I S I O N & E N G I N E E R I N G 79 3 5 1 1 ST R U C T U R E S 79 4 51 2 . 1 BO I L E R P L A N T 79 5 LA B O R 79 6 OT H E R 79 7 TO T A L A C C O U N T 5 1 2 79 8 51 3 1 EL E C T R I C P L A N T 79 9 LA B O R 80 0 OT H E R 80 1 TO T A L A C C O U N T 5 1 3 80 2 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 80 3 ST E A M M A I N T E N A N C E E X P E N S E S 80 4 TO T A L S T E A M G E N E R A T I O N E X P E N S E S 80 5 24 2 , 11 5 22 9 , 94 0 12 , 17 5 10 , 82 4 10 , 28 0 54 4 25 2 93 9 24 0 , 21 9 12 , 72 0 25 2 , 93 9 24 0 , 21 9 12 , 72 0 L 7 7 8 - 78 8 01 0 01 0 01 0 01 0 01 0 01 0 01 0 L 7 9 3 - 8 0 2 D1 0 01 0 D1 0 D1 0 D1 0 D1 0 (' ) ( ' ) . 0 ) en ' " 0 C D :: . - z 0) ' " - x CC Q . "U : : . - CD - . ( ' ) m; : : ; : 2. ~ ~ ~ t. ) "U b " , OJ ( ' ) CD ( D / - ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C I TO T A l SO U R C E SY S T E M ID A H O IP U G DE S C R I P T I O N 80 6 TA B L E 1 3 - 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 80 1 H Y D R A U L I C P O W E R G E N E R A T I O N 80 8 O P E R A T I O N 80 9 5 3 5 / S U P E R V I S I O N & EN G I N E E R I N G 81 0 5 3 6 / WA T E R F O R P O W E R 81 1 5 3 7 / HY D R A U U C E X P E N S E S 81 2 53 8 1 EL E C T R I C E X P E N S E S 81 3 LA B O R 81 4 OT H E R 81 5 TO T A L A C C O U N T 5 3 8 81 6 5 3 9 / MI S C E L L A N E O U S E X P E N S E S 81 1 5 4 0 RE N T S 81 8 HY D R A U L I C O P E R A T I O N E X P E N S E S 81 9 82 0 M A I N T E N A N C E 82 1 5 4 1 SU P E R V I S I O N & E N G I N E E R I N G 8~ 54 2 1 ST R U C T U R E S 82 3 5 4 3 / R E S E R V O I R S , DA M S & W A T E R W A Y S 62 4 5 4 4 EL E C T R I C P L A N T 82 5 LA B O R 82 6 OT H E R 82 1 TO T A L A C C O U N T 5 4 4 82 8 5 4 5 / 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 B2 9 HY D R A U L I C M A I N T E N A N C E E X P E N S E S B3 O 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 57 6 , 63 3 39 6 38 0 26 3 38 5 24 9 , 4 2 1 68 4 07 6 49 8 , 81 2 06 2 , 72 3 00 9 , 28 1 06 2 72 3 00 9 , 28 1 55 3 , 22 7 1, 4 7 5 , 11 9 10 , 14 0 , 04 4 62 9 01 3 74 9 18 5 66 1 22 2 72 1 06 9 68 4 , 80 8 59 5 , 00 9 56 5 , 08 7 55 8 15 5 47 9 , 79 9 55 8 . 15 5 47 9 79 9 09 4 80 1 98 9 , 45 8 71 8 , 21 9 38 0 , 37 5 85 8 26 3 00 9 , 38 8 L 8 1 0 - 8 1 7 E1 0 D1 0 D1 0 D1 0 D1 0 D1 0 L 8 2 2 - 8 2 8 D1 0 D1 0 D1 0 D1 0 D1 0 TO T A L OT H E R 18 0 , 25 3 13 , 96 4 18 5 , 26 4 53 , 4 4 2 78 , 10 8 51 1 , 03 1 87 . 96 3 36 , 26 1 29 , 92 2 10 5 . 34 3 33 7 . 84 4 84 8 , 87 5 (" ) ( " ) . ' " (J ) ' " (1 ) :: T Z :: ; ; 0 "' C ( 1 ) ' "' " - IC a . " ' C : : T (1 ) - . ( " ) 6 ' 1\ . ) m; : : ; : '" , Z " 0 .. . . . - -. . J . eN " ' C I\ . ) m ( " ) ( ) ) /' ... . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 Al l O C I TO T A L SY S T E M ID A H O IP U C DE S C R I P T I O N 83 1 TA B L E 1 3 - 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 83 2 O T H E R P O W E R G E N E R A T I O N 83 3 O P E R A T I O N 83 4 5 4 6 / S U P E R V I S I O N & EN G I N E E R I N G 83 5 5 4 7 / F U E L 83 6 5 4 8 / GE N E R A T I N G E X P E N S E S 83 7 LA B O R 83 8 OT H E R 83 9 TO T A L A C C O U N T 5 4 8 84 ( J 5 4 9 / MIS C E L L A N E O U S E X P E N S E S 84 1 5 5 0 / R E N T S B4 2 OT H E R P O W E R O P E R E X P E N S E S B4 3 84 4 M A I N T E N A N C E 84 5 5 5 1 / S U P E R V I S I O N & EN G I N E E R I N G 84 6 5 5 2 / ST R U C T U R E S 84 7 5 5 3 / GE N E R A T I N G & E L E C T R I C P l A N T 84 8 LA B O R 84 9 OT H E R 85 0 TO T A L A C C O U N T 5 5 3 85 1 5 5 4 / MI S C E L L A N E O U S E X P E N S E S 85 2 OT H E R P O W E R M A I N T E X P E N S E S 85 3 TO T A L O T H E R P O W E R G E N E R A T I O N E X ? 85 4 85 5 O T H E R P O W E R S U P P L Y E X P E N S E 85 8 5 5 5 . 1/ P U R C H A S E D P O W E R 85 7 5 5 5 . 2/ C O G E N E R A T I O N & S M A L L P O W E R P R O D 85 8 CA P A C I T Y R E L A T E D 85 9 EN E R G Y R E l A T E D 86 0 TO T A L 5 5 5 . 2J C S P P 86 1 55 5 / T O T A L 86 2 5 5 6 / L O A D CO N T R O L & D I S P A T C H I N G E X P E N S E S 86 3 5 5 7 / OT H E R E X P E N S E S 88 4 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 86 5 86 6 28 5 , 62 4 27 1 26 1 20 4 , 70 9 19 4 , 41 5 20 4 , 70 9 19 4 41 5 15 3 68 1 14 5 , 95 3 64 4 , 01 4 61 1 , 62 8 14 7 , 29 5 13 9 , 88 8 73 5 80 , 4 7 4 64 , 73 5 47 4 17 8 , 80 5 16 9 81 3 41 0 , 83 5 39 0 , 17 5 05 4 , 84 9 00 1 80 3 76 6 02 0 67 7 , 21 1 76 6 , 02 0 67 7 , 21 1 19 , 93 2 , 07 1 92 8 , 62 1 L 8 3 5 - 8 4 1 E1 0 D1 0 01 0 01 0 01 0 L 8 4 6 - 85 1 01 0 01 0 01 0 01 0 E1 0 D1 0 E1 0 D1 0 01 0 TO T A L P R O D U C T I O N E X P E N S E S TO T A L OT H E R 14 , 36 3 72 8 32 , 38 6 40 7 99 2 66 0 53 , 04 6 88 , 80 9 88 , 80 9 00 3 , 4 5 0 () ( ) . Q ) (J ) (J ) (1 ) :r Z "'OQ) ' " - X co a . "'O : r (1 ) - . () 5 ' "' ~ m; : : ; : -.. J ", ' Z O' 0 -. . J . (,. 0 ) "'0 0 ' " m( ) ( ) ) ( D /' ' ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 A~ o a TO T A L SY S T E M ID A H O IP U C TO T A L OT H E R DE S C R I P T I O N 86 7 TA B L E 1 3 - 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 86 8 T R A N S M I S S I O N E X P E N S E S 88 9 O P E R A T I O N 87 0 5 6 0 / S U P E R V I S I O N & EN G I N E E R I N G 87 1 5 6 1 / l 0 A D D I S P A T C H I N G 87 2 5 6 2 / S T A T I O N EX P E N S E S 87 3 5 6 3 / OV E R H E A D L I N E E X P E N S E S 87 4 5 6 5 / T R 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 OT H E R S 87 5 5 6 6 / MI S C E L L A N E O U S E X P E N S E S 87 6 5 6 7 / R E N T S 8rT 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 87 8 87 9 M A I N T E N A N C E 88 0 5 6 8 / S U P E R V I S I O N & EN G I N E E R I N G 88 1 5 6 9 / ST R U C T U R E S 88 2 5 7 0 ST A T I O N E Q U I P M E N T 88 3 5 7 1 / OV E R H E A D L I N E S 8M 5 7 3 / MI S C E L L A N E O U S P L A N T 88 5 TO T A L T R A N S M I S S I O N M A J N T E N A N C E 88 6 88 7 05 1 89 0 74 9 98 2 30 1 , 90 8 33 8 16 7 87 9 , 50 9 45 8 , 65 8 1, 4 2 0 , 63 9 21 4 24 1 20 6 , 39 8 37 2 , 38 6 31 6 75 6 63 0 21 5 , 33 6 18 9 . 18 8 26 , 14 8 39 8 , 4 1 8 34 9 , 67 7 04 8 , 74 1 18 3 21 8 15 6 26 0 26 , 95 8 24 5 , 68 9 21 0 48 7 35 , 20 2 75 3 , 90 1 49 9 08 5 25 4 , 81 6 74 5 78 7 63 4 , 37 6 11 1 , 4 1 1 23 4 61 1 62 3 93 2 , 82 9 50 3 , 81 9 42 9 , 01 0 10 , 33 1 , 24 7 85 3 49 5 47 7 75 2 L 1 3 4 01 1 L 1 1 6 L 1 2 0 + 1 2 4 + 1 2 8 E1 0 L 4 8 1 L 1 3 4 L 1 3 4 L 1 1 2 L 1 1 6 L 1 2 0 + 1 2 4 + 1 2 8 L 1 3 4 TO T A L T R A N S M I S S I O N E X P E N S E S ,. . " ' - -- - - ' ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 31 , 2 0 0 7 Al L O C ! TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M (P U C OT H E R 88 8 TA B L E 1 3 . 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 88 \ 1 D I S T R I B U T I O N EX P E N S E S 89 0 O P E R A T I O N 89 1 58 0 / S U P E R V I S I O N & E N G I N E E R I N G L 1 6 6 34 4 , 45 2 19 6 , 60 8 14 7 , 84 4 89 2 58 1 / L O A D D I S P A T C H I N G D6 0 76 0 , 4 9 0 61 5 05 3 14 5 , 4 3 7 89 3 58 2 / S T A T I O N E X P E N S E S L 1 5 4 71 0 , 60 7 68 2 59 8 28 , 00 9 8\1 4 58 3 / O V E R H E A D L I N E E X P E N S E S L 1 5 6 + 1 5 7 02 6 53 1 78 2 59 5 24 3 , 93 6 89 5 58 4 / U N D E R G R O U N D L I N E E X P E N S E S L 1 5 8 + 1 5 9 81 7 , 28 9 80 3 , 35 4 13 , 93 5 89 6 58 5 / S T R E E T L I G H T I N G & S I G N A L S Y S T E M S L 1 6 4 69 , 50 4 65 , 95 9 54 5 8\1 7 58 6 / M E T E R E X P E N S E S L 1 6 2 36 4 , 64 7 21 1 , 78 5 15 2 , 86 2 89 8 58 7 / C U S T O M E R I N S T A L L A T I O N S E X P E N S E L 1 6 3 91 7 , 4 3 8 82 1 , 31 9 96 , 11 9 89 9 58 8 / M I S C E L L A N E O U S E X P E N S E S L 5 0 8 3, 4 7 3 , 39 0 25 8 61 1 21 4 . 77 9 90 0 58 9 / R E N T S L 1 6 6 90 1 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 17 , 4 8 4 34 8 43 7 , 88 3 04 6 . 46 5 90 2 90 3 M A I N T E N A N C E 90 4 59 0 / S U P E R V I S I O N & E N G I N E E R I N G L 1 6 6 29 9 59 3 28 0 70 0 16 , 89 3 90 5 59 1 / S T R U C T U R E S L 1 4 8 90 8 59 2 / S T A T I O N E Q U I P M E N T l1 5 4 86 9 , 36 9 79 5 68 8 73 , 68 1 90 7 59 3 / O V E R H E A D L I N E S L 1 5 6 + 1 5 7 22 3 83 6 2, 9 6 3 99 8 25 9 83 8 90 8 59 4 / U N D E R G R O U N D L I N E S L 1 5 8 + 1 5 9 73 0 94 3 71 8 , 48 0 12 , 46 3 90 9 59 5 / U N E T R A N S F O R M E R S L 1 6 0 79 1 38 , 89 7 89 4 91 0 59 6 / S T R E E T L I G H T I N G & S I G N A L S Y S T E M S L 1 6 4 30 3 61 7 28 8 13 3 15 , 4 8 4 91 1 59 7 / M E T E R S L 1 6 2 67 3 57 8 64 2 , 97 6 30 . 60 2 91 2 59 8 / M I S C E L L A N E O U S P L A N T L 1 6 6 96 , 01 8 96 3 05 5 91 3 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 23 9 , 7 4 5 81 8 83 4 42 0 , 91 1 91 4 TO T A L D I S T R I B U T I O N E X P E N S E S 72 4 09 3 23 , 25 6 , 71 7 46 7 . 37 6 91 5 91 6 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 91 7 90 1 / S U P E R V I S I O N L 9 1 8 40 8 63 6 38 5 55 8 23 , 07 8 91 8 90 2 / M E T E R R E A D I N G CW 9 0 2 65 0 , 66 6 44 4 49 2 20 6 , 17 4 91 9 90 3 / C U S T O M E R R E C O R D S & C O l l E C T I O N S CW 9 0 3 12 8 38 6 85 2 49 0 27 5 , 69 6 92 0 90 4 / U N C O L L E C T I B L E A C C O U N T S CW 9 0 4 92 1 90 5 / M I S C E X P E N S E S l 9 1 8 . 92 0 () ( ) 92 2 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 11 . 18 7 68 8 68 2 , 54 0 50 5 , 14 8 , D I (J ) I f ) 92 3 11 , 18 7 . 68 8 0 C D :: T Z 92 4 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 :: ! : 0 "U C D ' m 92 5 90 7 / S U P E R V I S I O N L 9 2 8 26 6 , 39 2 25 9 , 60 6 78 6 DI : : I - X (Q c . " U : : T CD - , ( ) i 5 ' 92 5 90 8 / C U S T O M E R A S S I S T A N C E L 5 2 0 75 2 . 86 1 65 7 , 26 2 95 , 59 9 "' ~ m ; : : ; : 00 ' " . 92 7 90 9 / I N F O R M A T I O N & I N S T R U C T I O N A L L 5 2 1 0 - 0 -- L 92 8 91 0 / M I S C E L L A N E O U S E X P E N S E S L 9 2 6 + 9 2 7 56 2 79 5 54 8 , 4 5 9 14 , 33 6 "U b " , OJ ( ) 0 0 C D 92 9 TO T A L C U S T S E R V & I N F O R M A T N E X P E N S E S 58 2 04 8 4, 4 6 5 , 32 7 11 6 , 72 1 ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 . 2 0 0 7 AL L O C I TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP u e OT H E R 9J O TA B L E 1 3 - 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 93 1 A D M I N I S T R A T I V E & GE N E R A l E X P E N S E S 93 2 92 0 / A D 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 PT D C A S 36 , 01 6 98 2 69 0 , 52 2 32 6 . 4 6 0 93 3 92 1 / O F F I C E S U P P L I E S pm C A S 87 7 , 4 6 7 75 6 19 5 12 1 , 27 2 93 4 92 2 / A D M I N & G E N E R A L E X P E N S E S T R A N S F E R R E D - C R SU B E X 93 5 92 3 1 OU T S I D E S E R V I C E S pm C A S 93 6 92 4 PR O P E R T Y I N S U R A N C E 93 7 PR O D U C T I O N - S T E A M L 9 9 93 8 AL L R I S K & M I S C E L L A N E O U S P1 1 0 P 14 6 22 6 13 5 67 3 10 , 55 3 93 9 TO T A L A C C O U N T 9 2 4 14 6 . 22 6 13 5 , 67 3 !M O 92 5 1 IN J U R I E S & D A M A G E S LA B O R 10 5 , 37 7 56 9 80 8 94 1 92 6 1 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 94 2 92 7 1 FR A N C H I S E R E Q U I R E M E N T S CI O A 94 3 92 8 1 RE G U L A T O R Y C O M M I S S I O N E X P E N S E S 94 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 94 5 CA P A C I T Y R E L A T E D 01 0 94 6 EN E R G Y R E L A T E D E1 0 94 7 FE R C R A T E C A S E RE S R E V 94 8 SE C E X P E N S E S L 1 8 2 94 9 ID A H O P U C - RA T E C A S E CI D A 95 0 OT H E R CI D A 95 1 OR E G O N P U C - RA T E C A S E CO D A 95 2 OT H E R CO D A 95 3 NE V A D A P U C - RA T E C A S E CN D A 95 4 OT H E R CN D A 95 5 TO T A L A C C O U N T 9 2 8 95 6 92 9 / D U P L I C A T E C H A R G E S SU B E X 95 7 93 0 . 11 GE N E R A L A D V E R T I S I N G RE L A B 95 8 93 0 . 21 MI S C E L L A N E O U S E X P E N S E S PT D C A S 57 2 67 , 88 4 68 8 95 9 93 1 / R E N T S L 1 8 0 96 0 TO T A L A D M & G E N O P E R A T I O N 21 8 , 62 4 74 8 , 84 3 96 1 P L U S : 96 2 93 5 / G E N E R A l P L A N T MA I N T E N A N C E P3 9 0 8 96 7 , 74 8 89 6 , 61 1 13 7 96 3 41 6 1 ME R C H A N D I S I N G E X P E N S E E1 0 () ( ) 96 4 TO T A L O P E R & M A I N T E X P E N S E S 10 9 , 94 3 , 51 9 10 2 83 2 , 15 5 11 1 , 36 4 , W (J ) r n 96 5 TO T A L l A B O R . R A T I O (% ) 99 , 90 % 93 . 53 % 6. 4 7 % (') ( 1 ) :T Z 96 6 W ' " - x cc Q . "O : T (1 ) - . () 5 ' 3 m " " 2. ~ ~ 9 (.. ) "0 6 N m( ) O J c o () ( ) . O J C/ ) e n (') :: r z -c ~ (; ) m OJ ' " - (C a . - C : : r CD - , ( ) 0 ' c. . J ~ m ; : : ; : ", ' Z 0- 0 ;; ; = U 6 N m ( ) 0: ) ( 0 ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 20 0 7 AL ~ a TO T A L SO U R C E SY S T E M DE S C R I P T I O N 96 7 TA B L E 1 4 - A L L O C A T J O N F A C T O R S 96 8 96 9 C A P A C I T Y R E L A T E D K W 97 0 PR O D U C T I O N R E L A T E D C O I N C I D E N T P E A K S ( g ) G E N L E V E L 97 1 SY S T E M T R A N S M I S S I O N S E R V I C E ( g ) G E N E R A T I O N L E V E L 97 2 DI S T R I B U T I O N S E R V I C E ( g ) G E N E R A T I O N L E V E L 97 3 97 4 E N E R G Y R E L A T E D M W H 97 5 GE N E R A T I O N L E V E L ( P S P ) 97 6 CU S T O M E R L E V E L 9T 1 97 8 C U S T O M E R R E L A T E D F A C T O R S 97 9 3 6 9 - DI R E C T A S S I G N M E N T 98 1 1 37 0 - D I R E C T A S S I G N M E N T 98 1 90 2 - C U S T O M E R W E I G H T E D 98 2 90 3 - C U S T O M E R W E I G H T E D 96 3 90 4 - C U S T O M E R W E I G H T E D 98 4 90 9 - D I R E C T A S S I G N - AV G . NO . CU S T . /" " " ID A H O IP U G TO T A L OT H E R 01 0 2, 4 0 2 , 35 1 28 1 , 54 2 12 0 , 80 8 . 01 1 64 4 , 95 4 28 1 . 54 2 36 3 , 4 1 2 . 06 0 24 9 , 4 5 0 13 0 . 93 7 11 8 , 51 3 . E1 0 61 2 69 8 . 14 , 78 4 , 93 4 82 7 , 76 4 . E9 9 15 , 76 1 51 1 . 0 13 , 4 7 5 , 24 4 28 6 . 26 6 . DA 3 6 9 49 , 77 4 91 4 47 , 14 9 , 59 9 62 5 31 5 DA 3 7 0 50 , 37 8 , 36 0 48 , 08 9 , 58 0 28 8 , 78 0 CW 9 0 2 25 4 95 8 , 00 9 29 6 , 76 8 CW 9 0 3 14 6 62 3 75 3 91 0 39 2 71 3 CW 9 0 4 77 0 , 56 0 69 4 80 5 75 5 DA 9 0 9 46 3 , 4 9 9 44 5 , 58 7 17 , 91 2 () ( ) , W en U I 0 C D :: T Z W: J \C C o - 0 : : T CD - . ( ) 5 ' (. . ) ~ m " " :J ' Z 0- 0 -- . I . (.. ) -0 OJ ( ) C D t o ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 ML o a TO T A L SO U R C E SY S T E M DE S C R I P T I O N 98 5 TA B L E 1 4 - A L L O C A T l O N F A C T O R S 96 6 98 7 D I R E C T A S S I G N M E N T S 66 8 2 5 2 - CU S T O M E R A D V A N C E S 98 9 3 5 0 - LA N D & L A N D R I G H T S 99 0 35 2 - S T R U C T U R E S & I M P R O V E M E N T S 99 1 35 3 - S T A T I O N E Q U I P M E N T 99 2 3 5 4 - TO W E R S & F I X T U R E S 99 3 35 5 - P O l E S & F I X T U R E S 99 4 3 5 6 - 0V E R H E A D C O N D U C T O R S & D E V I C E S 99 5 3 5 9 . RO A D S & T R A i l S 99 6 36 0 L A N D & L A N D R I G H T S - SI T U S 99 1 36 0 L A N D & L A N D R I G H T S - 99 8 36 0 L A N D & L A N D R I G H T S . CI A C 99 9 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - S I T U S 10 0 0 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - 10 0 1 3 6 1 . ST R U C T U R E S & I M P R O V E M E N T S - CI A C 10 0 2 36 2 - S T A T I O N E Q U I P M E N T - SI T U S 10 0 3 36 2 - S T A T I O N E Q U I P M E N T - D A 10 0 4 36 2 - S T A T I O N E Q U I P M E N T . CI A C 10 0 5 36 4 - P O L E S , T O W E R S & F I X T U R E S - NE T 10 0 6 3 6 5 . 0V E R H E A D C O N D U C T O R S & D E V I C E S - NE T 10 0 7 36 6 - U N D E R G R O U N D C O N D U I T . NE T 10 0 8 36 7 - U N D E R G R O U N D C O N D U C T O R S & D E V I C E S - N E T 10 0 9 36 8 . l J N E T R A N S F O R M E R S - N E T 10 1 0 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 - N E T 10 1 1 37 3 - S T R E E T L I G H T I N G S Y S T E M S - NE T 10 1 2 45 1 - R E V E N U E - M I S C E L L A N E O U S S E R V I C E 10 1 3 4 5 4 - RE V E N U E - F A C I L I T I E S C H A R G E 10 1 4 45 4 - R E V E N U E - M I S C E L L A N E O U S 10 1 5 9O 8 - O T H E R C U S T O M E R A S S I S T A N C E 10 1 6 4 4 0 - RE T A l l S A L E S R E V E N U E 10 1 7 4 4 7 - WH O l E S A L E S A L E S R E V E N U E 10 1 8 4 5 6 - RE V E N U E - W H E E L I N G 10 1 9 45 6 - R E V E N U E - S T A N D B Y S E R V I C E 10 2 0 44 O - R E V E N U E O F F S E T F O R P L A N T A D D I T I O N S 10 2 1 ID A H O 10 2 2 OR E G O N 10 2 3 RA F T R I V E R ( N E V A D A ) 10 2 4 NE T T O G R O S S T A X M U L T I P L I E R DA 2 5 2 DA 3 5 0 DA 3 5 2 DA 3 5 3 DA 3 5 4 DA 3 5 5 DA 3 5 6 DA 3 5 9 DA 3 6 0 S DA 3 6 0 DA 3 6 0 C DA 3 6 1 S DA 3 6 1 DA 3 6 1 C DA 3 6 2 S DA 3 6 2 DA 3 6 2 C DA 3 6 4 DA 3 6 5 DA 3 6 6 DA 3 6 7 DA 3 6 8 DA 3 7 1 DA 3 7 3 DA 4 5 1 DA 4 5 4 DA 4 5 4 M I S C DA 9 0 8 RE T R E V RE S R E V DA F I R M DA S T N B Y DA R E V CI D A CO D A CN D A DA 9 9 0 60 4 , 89 8 17 8 58 4 25 7 20 4 35 1 , 53 0 16 2 , 46 0 80 3 , 4 7 8 83 8 54 5 00 3 60 4 , 36 1 95 3 38 9 20 , 22 2 , 56 7 27 1 57 0 4, 4 7 7 , 11 5 14 0 , 39 5 , 4 2 0 50 9 23 8 17 , 79 1 86 4 19 2 01 5 , 22 0 97 , 09 4 61 5 35 8 , 32 9 15 6 87 5 22 4 30 4 , 97 9 , 90 0 58 6 39 1 02 6 , 84 5 5, 4 2 4 89 3 01 5 33 0 50 , 56 8 55 7 , 57 8 64 6 , 4 7 4 , 07 4 62 2 08 4 01 5 16 7 12 6 , 4 8 8 37 0 , 38 7 1. 6 4 2 ID A H O IP U C 22 , 57 1 , 84 7 56 7 82 5 46 9 , 40 7 89 , 66 7 39 5 , 55 8 19 9 , 54 7 44 6 84 0 13 4 , 4 2 4 91 4 17 0 , 91 7 17 . 69 9 , 82 3 17 5 . 65 7 , 96 2 90 , 14 1 46 9 41 , 74 0 08 8 15 4 , 09 7 14 0 27 7 22 5 , 02 1 31 5 , 41 7 82 1 , 47 6 36 8 , 28 9 58 3 00 6 40 , 94 9 31 4 . 11 3 61 7 , 82 0 , 26 8 12 2 50 6 32 8 , 35 7 1. 6 4 2 .'- - " " " TO T A L OT H E R 05 1 17 8 , 58 4 25 7 20 4 35 1 , 53 0 16 2 , 4 6 0 80 1 91 1 83 6 , 72 0 00 3 13 4 , 95 4 90 2 (2 7 8 ) 82 7 , 00 9 72 , 02 3 30 , 27 5 97 0 , 50 6 33 8 , 32 1 04 1 16 , 35 7 , 25 8 95 3 , 14 6 61 8 , 24 1 77 8 , 08 4 27 , 75 4 . 87 9 27 0 97 4 20 5 36 9 56 , 60 4 43 2 , 32 5 61 9 24 3 , 4 6 5 28 , 65 3 , 80 6 62 2 , 08 4 98 2 42 , 03 0 64 2 0 () ( ) II ) (J ) C J ) 0 C D :T Z ::E 0 "' C C D ' II ) " , CC Q . "'C : T CD - , ( ) 5 ' "' ~ m ~ ", ' Z 0 - 0 -. . t , "' C O N m ( ) C) ) t o /" " r" " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 A~ O ~ TO T A L SO U R C E SY S T E M DE S C R I P T I O N 10 2 5 TA B L E 1 4 - A L L O C A T J O N F A C T O R S 10 2 6 10 2 7 I N T E R N A L L Y D E V E L O P E D A L L O C A T I O N FA C T O R S 10 2 8 PL A N T - P R O D , TR A N S & D I S T 10 2 9 LA B - P R O D , TR A N S . DJ S T , CU S T A C C T & C S I S 10 3 0 Pl A N T . H Y D R O . OT H E R . TS U B S , DS U B S & G P 10 3 1 PL A N T - G E N P L T ( 3 9 0 39 1 39 7 & 3 9 8 ) 10 3 2 PL A N T - P R O D , T R A N S , DI S T & G E N 10 3 3 O & M - P R O D , TR A N S , DI S T , CU S T A C C T & C S I S 10 3 4 LA B - P R O D , TR A N S , DI S T , CU S T A C C T & C S I S 10 3 5 LA B - A L L L A B O R W I T H O U T 9 2 5 - 6 " CI R C ' PT D PT D C A S P1 1 0 P P3 9 0 8 P1 0 1 P SU 8 E X RE L A B LA B O R 3, 4 3 0 16 8 , 55 8 75 7 , 14 7 1, 4 6 0 59 8 81 5 13 4 , 56 3 . 96 6 65 2 , 87 9 36 0 46 6 , 41 8 , 33 9 1, 4 6 0 , 59 8 , 81 5 10 8 , 79 7 82 2 ID A H O IP U C 17 8 , 02 4 , 44 3 18 6 , 70 0 35 5 , 18 6 89 4 12 4 . 67 2 , 46 6 38 4 36 4 , 26 6 44 0 , 35 8 , 78 0 35 5 , 18 6 , 89 4 10 1 76 9 , 09 0 TO T A L OT H E R 25 2 , 14 4 , 11 5 57 0 , 44 7 10 5 , 4 1 1 92 1 89 1 , 50 0 26 8 , 51 5 , 09 4 26 , 05 9 , 55 9 10 5 , 4 1 1 , 92 1 02 8 , 73 2 /- /' " ' '- - - - - - " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C I TO T A L ID A H O TO T A l DE S C R I P T I O N SO U R C E SY S T E M (P U C OT H E R 10 3 6 TA B L E 1 5 . DE V E L O P M E N T OF DI S T R I B U T I O N J U R I S D I C T I O N A L A L L O C A T I O N 10 3 7 DI S T R I B U T I O N - I D A H O & J G E N E R A T I O N L E V E L 06 0 - 1 0 15 1 75 9 13 0 , 93 7 . 20 , 82 1 . 10 3 8 DI S T R I B U T I O N - O R E G O N & J G E N E R A T I O N L E V E L D6 0 - 10 6 , 64 3 10 6 , 64 2 . 10 3 9 10 4 0 D I S T R I B U T I O N P L A N T 10 4 1 3 6 0 / L A N D & L A N D R I G H T S 10 4 2 NE T P L A N T : 10 4 3 DI S T R I B U T I O N - I D A H O 06 0 - 51 3 , 07 8 4, 4 6 9 40 7 43 , 67 1 . 10 4 4 DI S T R I B U T I O N - O R E G O N D6 0 - 91 , 28 3 91 . 2 8 3 . 10 4 5 DI S T R I B U T I O N - S I T U S A L L O C A T I O N DA 3 6 0 S 60 4 . 36 1 46 9 , 40 7 13 4 , 95 4 . 10 4 5 DI R E C T A S S I G N M E N T DA 3 6 0 95 3 90 2 . 10 4 7 CI A C : 10 4 8 DI S T R I B U T I O N - I D A H O CI D A 66 7 89 , 66 7 10 4 9 DI S T R I B U T I O N - O R E G O N CO D A (2 7 8 ) (2 7 8 . 10 S U DI S T R I B U T I O N - S I T U S A L L O C A T I O N 89 . 38 9 66 7 (2 7 8 . 10 5 1 DI R E C T A S S I G N M E N T 10 5 2 TO T A L 3 6 0 C I A C DA 3 6 0 C 89 , 38 9 89 , 66 7 (2 7 8 . 10 5 3 10 5 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 10 5 5 NE T P L A N T : 10 5 6 DI S T R I B U T I O N - ID A H O D6 0 . 58 5 . 07 4 19 , 39 5 55 8 18 9 , 51 6 . 10 5 7 DI S T R I B U T I O N - O R E G O N D6 0 - O R 63 7 , 4 9 3 63 7 , 4 9 3 . 10 5 6 DI S T R I B U T I O N - S I T U S A L L O C A T I O N DA 3 6 1 S 20 , 22 2 . 56 7 19 , 39 5 55 8 82 7 , 00 9 . 10 5 9 DI R E C T A S S I G N M E N T DA 3 6 1 27 1 57 0 19 9 , 54 7 72 , 02 3 . 10 6 0 CI A C : 10 6 1 DI S T R I B U T I O N - ID A H O CI D A 20 1 81 9 20 1 . 81 9 10 6 2 DI S T R I B U T I O N - O R E G O N CO D A 30 , 27 5 30 , 27 5 . 10 6 3 DI S T R I B U T I O N - S I T U S A L L O C A T I O N 23 2 , 09 4 20 1 , 81 9 27 5 . 10 6 4 DI R E C T A S S I G N M E N T 24 5 02 1 24 5 02 1 10 6 5 TO T A L 3 6 1 C I A C DA 3 6 1 C 4, 4 7 7 , 11 5 44 6 , 84 0 30 , 27 5 . 10 6 6 10 6 7 3 6 2 / S T A T I O N E Q U I P M E N T 10 6 6 NE T P L A N T : 10 6 9 DI S T R I B U T I O N - ID A H O D6 0 . 13 5 , 73 8 , 39 4 13 4 42 4 91 4 31 3 , 4 7 9 . 10 7 0 DI S T R I B U T I O N - O R E G O N D6 0 - O R 65 7 02 6 65 7 , 02 6 , II) en 10 7 1 DIS T R I B U T I O N - S I T U S A L L O C A T I O N DA 3 6 2 S 14 0 , 39 5 , 4 2 0 13 4 , 42 4 , 91 4 97 0 , 50 5 . (I) :: . - z 10 7 2 DI R E C T A S S I G N M E N T DA 3 6 2 50 9 , 23 8 17 0 91 7 33 8 32 1 . 0 :I E 0 -0 ( I ) ' m 10 7 3 CI A C : II ) ' " - cc a . -O : : , - 19 4 , 70 9 19 4 70 9 (I ) - , 0 C ' 10 7 4 DI S T R I B U T I O N - I D A H O CI D A "" ~ m " " 10 7 5 DI S T R I B U T I O N - O R E G O N CO D A 92 . 04 1 92 , 04 1 . 0 ", ' Z O' 0 DI S T R I B U T I O N - S I T U S A L L O C A T I O N 28 6 , 7 5 0 19 4 , 70 9 04 1 . 0 -.. . I , 10 7 6 ", , -0 6 N mO ( ) ) ' ! ) 10 7 7 DI R E C T A S S I G N M E N T 11 . 5 0 5 , 11 4 11 , 50 5 , 11 4 10 7 8 TO T A L 3 6 2 C I A C DA 3 6 2 C 17 , 79 1 , 86 4 17 , 69 9 , 82 3 92 , 04 1 . 0 () ( ) II) en 0 C D :T Z II ) ' " - x IC a . "O : T CD - . ( ) C ' ", g m; : : ; : :: I ' Z 0 - 0 -. . . j . "O O N (j ) ( ) CD t o ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL l O C ! TO T A L SO U R C E SY S T E M ... . DE S C R I P T I O N 10 7 9 TA B L E 1 6 - AL L O C A T l O N F A C T O R S - RA T / O S 10 8 0 10 8 1 C A P A C I T Y R E L A T E D K W 10 8 2 PR O D U C T I O N R E L A T E D C O I N C I D E N T P E A K S ~ G E N L E V E L 10 8 3 SY S T E M T R A N S M I S S I O N S E R V I C E ~ G E N E R A T I O N L E V E L 10 8 4 DI S T R I B U T I O N S E R V I C E ~ G E N E R A T I O N L E V E L 10 8 5 10 8 6 E N E R G Y R E L A T E D M W H 10 8 7 GE N E R A T I O N L E V E L ( P S P ) 10 8 8 CU S T O M E R L E V E L 10 B ! ! 10 9 0 C U S T O M E R R E L A T E D F A C T O R S 10 9 1 36 9 - D I R E C T A S S I G N M E N T 10 9 2 37 0 - D J R E C T A S S I G N M E N T 10 9 3 9 0 2 - GU S T O M E R W E I G H T E D 10 9 4 gO 3 - C U S T O M E R W E I G H T E D 10 9 5 90 4 - C U S T O M E R W E I G H T E D 10 9 6 90 9 - D I R E C T A S S I G N - AV G . NO . CU S T . ,. , . " " ,., . - - - - . . . . ID A H O IP U C TO T A L OT H E R D1 0 D1 1 D6 0 10 0 , 00 % 94 . 97 % 03 % 10 0 . 00 % 86 . 26 % 13 . 74 % ' 10 0 . 00 % 94 . 73 % 27 % 10 0 . 00 % 94 . 70 % 30 % 10 0 . 00 % 85 . 49 % 14 . 51 % 10 0 . 00 % 94 . 73 % 27 % 10 0 . 00 % 95 . 46 % 54 % 10 0 . 00 % 94 . 35 % 65 % 10 0 . 00 % 96 . 13 % 87 % 10 0 . 00 % 97 . 27 % 73 % 10 0 . 00 % 96 . 14 % 86 % E1 0 E9 9 DA 3 6 9 DA 3 7 0 GW 9 0 2 CW 9 0 3 CW 9 0 4 DA O O S (' ) ( ' ) , O J C/ ) U J :: T Z "t JOJ : : : I - (Q C o " t J : : T CD - ' ( ' ) a = (.. ) 3 m ; : + U1 O J , g, ~ ~ 9 (.. ) " t J I\ J m ( ' ) c o / ' - / " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C I TO T A L SO U R C E SY S T E M DE S C R I P T I O N 10 9 7 TA B L E 1 6 - AL L O C A T J O N F A C T O R S - RA no s 10 9 8 10 9 9 D I R E C T A S S I G N M E N T S 11 0 0 2 5 2 - CU S T O M E R A D V A N C E S 11 0 1 3 5 0 - LA N D & L A N D R I G H T S 11 0 2 35 2 - S T R U C T U R E S & I M P R O V E M E N T S 11 0 3 35 3 - S T A T I O N E Q U I P M E N T 11 0 4 3 5 4 - TO W E R S & F I X T U R E S 11 0 5 3 5 5 . PO L E S & F I X T U R E S 11 0 6 35 6 . Q V E R H E A D C O N D U C T O R S & D E V I C E S 11 0 7 3 5 9 - RO A D S & T R A I L S 11 0 8 36 0 L A N D & L A N D R I G H T S - SI T U S 11 0 9 36 0 L A N D & L A N D R I G H T S - 11 1 0 36 0 L A N D & L A N D R I G H T S - C I A C 11 1 1 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - S I T U S 11 1 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 - 11 1 3 36 1 - S T R U C T U R E S & I M P R O V E M E N T s - c r A C 11 1 4 36 2 - S T A T I O N E Q U I P M E N T - SI T U S 11 1 5 3 6 2 - ST A T I O N E Q U J P M E N T - D A 11 1 6 36 2 - S T A T I O N E Q U I P M E N T - CI A C 11 1 7 36 4 - P O L E S . T O W E R S & F I X T U R E S - N E T 11 1 8 36 5 - O V E R H E A D C O N D U C T O R S & D E V I C E S - NE T 11 1 9 3 6 6 - UN D E R G R O U N D C O N D U I T - NE T 11 2 0 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 - NE T 11 2 1 36 8 - U N E T R A N S F O R M E R S - NE T 11 2 2 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 - NE T 11 2 3 37 3 - S T R E E T L I G H T I N G S Y S T E M S - N E T 11 2 4 4 5 1 . RE V E N U E - M I S C E L l A N E O U S S E R V I C E 11 2 5 45 4 - R E V E N U E - F A C I L I T I E S C H A R G E 11 2 6 45 4 - R E V E N U E - M I S C E L L A N E O U S 11 2 7 90 B - O T H E R C U S T O M E R A S S I S T A N C E 11 2 8 44 O - R E T A I L S A L E S R E V E N U E 11 2 9 4 4 7 - WH O L E S A L E S A L E S R E V E N U E 11 3 0 45 6 - R E V E N U E - W H E E L I N G 11 3 1 45 6 - R E V E N U E - S T A N D B Y S E R V I C E 11 3 2 44 O - R E V E N U E O F F S E T F O R P L A N T A D D I T I O N S 11 3 3 ID A H O 11 3 4 OR E G O N 11 3 5 RA F T R I V E R ( N E V A D A ) 11 3 6 NE T T O G R O S S T A X M U L T I P L I E R DA 2 5 2 DA 3 5 0 DA 3 5 2 DA 3 5 3 DA 3 5 4 DA 3 5 5 DA 3 5 6 DA 3 5 9 DA 3 6 0 S DA 3 6 0 DA 3 6 0 C DA 3 6 1 S DA 3 6 1 DA 3 6 1 C DA 3 6 2 S DA 3 6 2 DA 3 6 2 C DA 3 6 4 DA 3 6 5 DA 3 6 6 DA 3 6 7 DA 3 6 8 DA 3 7 1 DA 3 7 3 DA 4 5 1 DA 4 5 4 DA 4 5 4 M I S C DA 9 0 8 RE T R E V RE S R E V DA F I R M DA S T N B Y DA R E V CI D A CO D A CN D A DA 9 9 0 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 , 00 % 10 0 . 00 % 10 0 , 00 % 10 0 , 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 , 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 %64 2 ID A H O IP U C 99 . 85 % 00 % 00 % 00 % 00 % 06 % 10 % 00 % 97 . 07 % 1. 7 3 % 10 0 . 31 % 95 . 91 % 73 . 48 % 99 . 32 % 95 . 75 % 86 . 52 % 99 . 4 8 % 91 . 4 8 % 92 . 84 % 98 . 54 % 98 . 23 % 90 . 90 % 89 . 52 % 94 . 90 % 98 . 96 % 92 . 81 % 80 . 98 % 97 . 45 % 95 . 57 % 00 % 00 % 96 . 85 % 88 . 65 % 10 0 . 00 % 00 % 00 % 1. 6 4 2 TO T A L OT H E R .. . - - - . . , 15 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 99 . 94 % 99 . 90 % 10 0 . 00 % 93 % 98 . 27 % 31 % 09 % 26 . 52 % 68 % 25 % 13 . 4 8 % 52 % 52 % 16 % 46 % 77 % 10 % 10 . 4 8 % 10 % 04 % 19 % 19 . 02 % 55 % 43 % 10 0 . 00 % 10 0 . 00 % 15 % 11 . 3 5 % 00 % 10 0 . 00 % 10 0 . 00 % 1.6 4 2 (" ) ( " ) , ' " (J ) e n 0 C D ::r "'t J ~ 9 m "' : : I - cc c . " ' t J :: r CD - . ( " ) m; : : ; : 0) ' " , '" 0 -. J . "'t J 6 0) ( " ) C X H a /' " /' " " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 Al l O C J TO T A L SO U R C E SY S T E M DE S C R I P T I O N 11 3 7 TA B L E 1 6 - AL L O C A T J O N F A C T O R S . RA T J O S 11 3 6 11 3 9 I N T E R N A l l Y D E V E L O P E D A l l O C A T I O N F A C T O R S 11 4 0 PL A N T - P R O D , TR A N S & D I S T 11 4 1 LA B - P R O D , TR A N S , DI S T , CU S T A C C T & C S J S 11 4 2 PL A N T - H Y D R O , OT H E R , TS U B S , DS U B S & G P 11 4 3 Pl A N T - G E N P L T ( 3 9 0 , 39 1 , 39 7 & 3 9 8 ) 11 4 4 PL A N T . P R O D , TR A N S DI S T & G E N 11 4 5 O & M - P R O D , T R A N S , DI S T , CU S T A C C T & C S I S 11 4 6 lA B - P R O D , T R A N S , D! S T , CU S T A C C T & C S I S 11 4 7 lA B . A l l lA B O R W I T H O U T 9 2 5 - 6 ' CI R C " PT D PT D C A S P1 1 0 P P3 9 0 8 P1 0 1 P SU B E X RE l A B LA B O R 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % ID A H O IP U C 92 . 65 % 93 . 54 % 92 . 7 8 % 92 . 6 5 % 92 . 65 % 94 . 41 % 92 . 78 % 93 . 54 % TO T A L OT H E R 35 % 46 % 22 % 35 % 35 % 59 % 22 % 46 % () ( ) II ) en (1 ) :T Z ~ 9 m "u " - II ) Q . "U : T (C - . ( ) 5 ' (1 ) 3 m: : + ~ I I ) , Z " 0 -. I . "U 6 ( . . . ) (. . . ) ( ) c o o ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C I TO T A L ID A H O TO T A L DE S C R I P T I O N SY S T E M IP U C OT H E R 77 4 TA B L E 1 3 . 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 5 S T E A M P O W E R G E N E R A T I O N 77 6 O P E R A T I O N SO O / S U P E R V I S I O N & E N G I N E E R I N G L 7 7 8 . 78 8 24 2 11 5 22 9 , 94 0 12 , 17 5 77 8 50 1 / F U E L 01 0 77 9 50 2 / S T E A M E X P E N S E S 78 0 LA B O R 01 0 71 3 1 OT H E R 01 0 78 2 TO T A L A C C O U N T 5 0 2 78 3 50 5 / E L E C T R I C E X P E N S E S 71 1 4 LA B O R 01 0 78 5 OT H E R 01 0 78 6 TO T A L A C C O U N T 5 0 5 71 f T 5 0 6 / MI S C E L L A N E O U S E X P E N S E S 01 0 10 , 82 4 28 0 54 4 76 8 50 7 1 RE N T S 01 0 78 9 ST E A M O P E R A T I O N E X P E N S E S 25 2 , 93 9 24 0 . 21 9 12 , 72 0 79 0 79 1 M A I N T E N A N C E 79 2 51 0 / SU P E R V I S I O N & E N G I N E E R I N G L 7 9 3 - 8 0 2 79 3 51 1 / S T R U C T U R E S 01 0 79 4 5 1 2 / B O I L E R P L A N T 79 5 LA B O R 01 0 79 6 OT H E R 01 0 79 7 TO T A L A C C O U N T 5 1 2 79 8 51 3 / E L E C T R I C P L A N T 79 9 LA B O R D1 0 00 0 OT H E R 01 0 00 1 TO T A L A C C O U N T 5 1 3 00 2 5 1 4 ' M I S C E L l A N E O U S ST E A M P L A N T 01 0 BO J ST E A M M A I N T E N A N C E E X P E N S E S SO 4 TO T A L S T E A M G E N E R A T I O N E X P E N S E S 25 2 93 9 24 0 , 21 9 12 , 72 0 00 5 () ( ) , m en (I ) :: T ~! = ' m -0 " - m 0 . - 0 :: T (C - , ( ) C ' (I ) 3 m ; : : ; : m , Z Q. ~ ~ ! = ' -O 6 ( . . ) (. . ) ( ) c o o /' ~ ,/ ' - - - . , ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 Al i O ~ TO T A L SO U R C E SY S T E M ID A H O IP U C DE S C R I P T I O N 80 5 TA B L E 1 3 - 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 80 7 H Y D R A U L I C P O W E R G E N E R A T I O N 80 8 O P E R A T I O N 80 9 5 3 5 / S U P E R V I S I O N & EN G I N E E R I N G 81 0 5 3 6 / WA T E R F O R P O W E R 81 1 5 3 7 / HY D R A U L I C E X P E N S E S 81 2 5 3 8 / E L E C T R I C EX P E N S E S 81 3 LA B O R 81 4 OT H E R 81 5 TO T A L A C C O U N T 5 3 8 81 8 5 3 9 / MI S C E L L A N E O U S E X P E N S E S 81 7 5 4 0 / R E N T S 81 8 HY D R A U L I C O P E R A T I O N E X P E N S E S 81 9 82 0 M A I N T E N A N C E 82 1 5 4 1 / S U P E R V I S I O N & EN G I N E E R I N G 82 2 5 4 2 / ST R U C T U R E S B2 3 5 4 3 / R E S E R V O I R S . DA M S & W A T E R W A Y S 82 4 5 4 4 / E L E C T R I C P L A N T 82 5 LA B O R 82 6 OT H E R 82 7 TO T A L A C C O U N T 5 4 4 82 8 5 4 5 / 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 82 9 HY D R A U L I C M A I N T E N A N C E E X P E N S E S 83 0 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 57 6 , 63 3 39 6 , 38 0 26 3 , 38 5 24 9 , 42 1 68 4 , 07 6 49 8 81 2 06 2 72 3 00 9 , 28 1 06 2 , 72 3 00 9 , 28 1 55 3 , 22 7 47 5 11 9 10 , 14 0 04 4 62 9 , 01 3 74 9 . 18 5 66 1 22 2 72 1 , 06 9 68 4 80 8 59 5 00 9 56 5 08 7 55 8 . 15 5 47 9 , 79 9 55 8 15 5 47 9 79 9 09 4 , 80 1 98 9 , 45 8 71 8 21 9 38 0 37 5 16 , 85 8 26 3 16 , 00 9 38 8 L 8 1 0 - 8 1 7 E1 0 D1 0 D1 0 D1 0 D1 0 D1 0 L 8 2 2 - 8 2 8 D1 0 D1 0 D1 0 D1 0 ' D1 0 TO T A L OT H E R '- - - - - - - . . 18 0 , 25 3 13 , 96 4 18 5 , 26 4 53 , 4 4 2 78 , 10 8 51 1 , 03 1 96 3 36 , 26 1 29 , 92 2 10 5 , 34 3 33 7 . 84 4 84 8 , 87 5 (') ( ' ) I\) en (I I (! ) ;: s - z ~ ( J m "' 0 " , - 1\ ) a . "'O ; : s - (C - . ( ' ) 5 ' (! ) 3 m " " I\ ) 0 - '" 0 0 -. . J , "' O 6 " , '" ( ' ) O J 0 /- ' /' .. . . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 A~ o a TO T A L SO U R C E SY S T E M ID A H O IP U C DE S C R I P T I O N 83 1 TA B L E 1 3 . 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 83 2 O T H E R P O W E R G E N E R A T I O N 83 3 O P E R A T I O N 83 4 5 4 6 / S U P E R V I S I O N & EN G I N E E R I N G 83 5 5 4 7 / F U E L 83 6 5 4 8 / GE N E R A T I N G E X P E N S E S 83 1 LA B O R 83 6 OT H E R 83 9 TO T A L A C C O U N T 5 4 8 84 0 5 4 9 / M I S C E L L A N E O U S EX P E N S E S 84 1 5 5 0 / RE N T S B4 2 OT H E R P O W E R O P E R E X P E N S E S B4 3 B4 4 M A I N T E N A N C E 84 5 5 5 1 / S U P E R V I S I O N & EN G I N E E R I N G 55 2 / S T R U C T U R E S 84 7 5 5 3 / GE N E R A T I N G & E L E C T R I C P L A N T 84 8 LA B O R 84 9 OT H E R 85 0 TO T A L A C C O U N T 5 5 3 85 1 5 5 4 / MI S C E L L A N E O U S E X P E N S E S 85 2 OT H E R P O W E R M A i N T E X P E N S E S 85 3 TO T A L O T H E R P O W E R G E N E R A T I O N E X P B5 4 85 5 O T H E R P O W E R S U P P L Y E X P E N S E 85 6 5 5 5 . 1/ P U R C H A S E D P O W E R 85 7 5 5 5 . 2/ C O G E N E R A T I O N & S M A l L P O W E R P R O D 85 8 CA P A C I T Y R E L A T E D 85 9 EN E R G Y R E L A T E D 86 0 TO T A L 5 5 5 . 2I C S P P 86 1 5S S r r O T A L 86 2 5 5 6 / L O A D CO N T R O L & D I S P A T C H I N G E X P E N S E S 88 3 5 5 7 / OT H E R E X P E N S E S 8B 4 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 88 5 86 6 28 5 , 62 4 27 1 26 1 20 4 70 9 19 4 , 41 5 20 4 , 70 9 19 4 , 41 5 15 3 68 1 14 5 . 95 3 64 4 , 01 4 61 1 62 8 14 7 29 5 13 9 . 88 8 73 5 80 , 4 7 4 73 5 80 , 4 7 4 17 8 , 80 5 16 9 . 81 3 41 0 , 83 5 39 0 . 17 5 05 4 , 84 9 00 1 80 3 76 6 02 0 67 7 , 21 1 76 6 , 02 0 67 7 , 21 1 19 , 93 2 , 07 1 92 8 , 62 1 L 8 3 5 . 84 1 E1 0 D1 0 D1 0 D1 0 D1 0 L 8 4 6 - 8 5 1 D1 0 D1 0 D1 0 D1 0 E1 0 D1 0 E1 0 D1 0 D1 0 TO T A L P R O D U C T I O N E X P E N S E S TO T A L OT H E R '- - - - - - . . . . . 14 , 36 3 72 8 32 , 38 6 40 7 99 2 20 , 66 0 53 , 04 6 88 . 80 9 88 , 80 9 00 3 . 4 5 0 , O J en (fI (" ) C D :: J ' Z ~! = ' m -c ' " - OJ a . - c : : J ' (Q - , 0 C ' CD 3 m; : : ; : "" O J , z 2. ~ ~ ! = ' ... . - c ", 0 0 0 0 -- - - - . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L e C ! TO T A L SO U R C E SY S T E M ID A H O IP U C TO T A L OT H E R DE S C R I P T I O N 86 7 TA B L E 1 3 - 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 86 8 T R A N S M I S S I O N E X P E N S E S a6 9 O P E R A T I O N 87 0 5 6 0 / S U P E R V I S I O N & EN G I N E E R I N G 87 1 5 6 1 / L O A D D I S P A T C H I N G 87 2 5 6 2 / S T A T I O N EX P E N S E S 87 3 5 6 3 / OV E R H E A D L I N E E X P E N S E S 87 4 5 6 5 / T R 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 OT H E R S 87 5 5 6 6 / MIS C E L L A N E O U S E X P E N S E S 87 6 5 6 7 / R E N T S 87 7 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 87 8 87 9 M A I N T E N A N C E 8W 5 6 8 / SU P E R V I S I O N & E N G I N E E R I N G 88 1 5 6 9 / ST R U C T U R E S 88 2 5 7 0 / S T A T I O N EQ U I P M E N T 88 3 5 7 1 / OV E R H E A D U N E S 88 4 5 7 3 / MI S C E L L A N E O U S P L A N T 8S S 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 88 6 88 7 05 1 89 0 74 9 , 98 2 30 1 90 8 33 8 16 7 87 9 , 50 9 45 8 , 65 8 1, 4 2 0 63 9 21 4 , 24 1 20 6 39 8 37 2 38 6 31 6 , 75 6 55 , 63 0 21 5 , 33 6 18 9 , 18 8 26 , 14 8 39 8 , 4 1 8 34 9 04 8 , 74 1 18 3 21 8 15 6 26 0 26 , 95 8 24 5 68 9 21 0 48 7 35 , 20 2 75 3 , 90 1 1, 4 9 9 08 5 25 4 , 81 6 74 5 78 7 63 4 37 6 11 1 , 41 1 23 4 61 1 62 3 93 2 , 82 9 50 3 . 81 9 42 9 , 01 0 10 , 33 1 24 7 85 3 49 5 1,4 7 7 , 75 2 L 1 3 4 D1 1 L 1 1 6 L 1 2 0 + 1 2 4 + 1 2 8 E1 0 L 4 8 1 L 1 3 4 L 1 3 4 L 1 1 2 L 1 1 6 L 1 2 0 + 1 2 4 + 1 2 8 L 1 3 4 TO T A L T R A N S M I S S I O N E X P E N S E S /' ' --- - - - . . . . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 All O C I TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP U C OT H E R 88 8 TA B L E 1 3 . 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 88 9 D I S T R I B U T I O N E X P E N S E S 69 0 O P E R A T I O N 89 1 58 0 SU P E R V I S I O N & E N G I N E E R I N G L 1 6 6 34 4 , 4 5 2 19 6 60 8 14 7 , 84 4 89 2 58 1 LO A D D I S P A T C H I N G 06 0 2, 7 6 0 , 4 9 0 61 5 , 05 3 14 5 , 4 3 7 89 3 58 2 ST A T I O N E X P E N S E S L 1 5 4 71 0 , 60 7 68 2 59 8 00 9 89 4 58 3 OV E R H E A D L I N E E X P E N S E S L 1 5 6 + 1 5 7 02 6 , 53 1 78 2 , 59 5 24 3 , 93 6 89 5 58 4 / U N D E R G R O U N D L I N E E X P E N S E S L 1 5 8 + 1 5 9 81 7 , 28 9 80 3 , 35 4 13 , 93 5 89 6 58 5 1 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 L 1 6 4 69 , 50 4 95 9 54 5 89 7 58 6 1 ME T E R E X P E N S E S L 1 6 2 36 4 , 64 7 21 1 78 5 15 2 , 86 2 89 8 58 7 / C U S T O M E R I N S T A L L A T I O N S E X P E N S E L 1 6 3 91 7 , 4 3 8 82 1 31 9 96 , 11 9 89 9 58 8 / M I S C E L L A N E O U S E X P E N S E S L5 0 8 3, 4 7 3 , 39 0 25 8 , 61 1 21 4 , 77 9 90 0 58 9 / R E N T S L 1 6 6 90 1 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 48 4 34 8 43 7 88 3 04 5 , 4 6 5 90 2 90 3 M A I N T E N A N C E 90 4 59 0 / S U P E R V I S I O N & E N G I N E E R I N G L 1 6 6 29 9 , 59 3 28 0 , 70 0 89 3 90 5 59 1 ST R U C T U R E S l1 4 8 90 6 59 2 1 ST A T I O N E Q U I P M E N T L 1 5 4 86 9 36 9 79 5 , 68 8 73 , 68 1 90 7 59 3 1 OV E R H E A D L I N E S L 1 5 6 + 1 5 7 22 3 83 6 2, 9 6 3 99 8 25 9 , 83 8 90 8 59 4 UN D E R G R O U N D L I N E S L 1 5 8 + 1 5 9 73 0 , 94 3 71 8 , 48 0 12 , 46 3 90 9 59 5 LI N E T R A N S F O R M E R S L 1 6 0 79 1 38 , 89 7 89 4 91 0 59 6 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 L 1 6 4 30 3 , 61 7 28 8 13 3 15 , 48 4 91 1 59 7 ME T E R S L 1 6 2 67 3 , 57 8 64 2 , 97 6 30 , 60 2 91 2 59 8 1 MI S C E L L A N E O U S P L A N T L 1 6 6 01 8 89 , 96 3 05 5 91 3 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 23 9 74 5 81 8 , 83 4 42 0 , 91 1 91 4 TO T A L D I S T R I B U T I O N E X P E N S E S 24 , 72 4 09 3 25 6 , 71 7 46 7 , 37 6 91 5 91 6 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 91 7 90 1 / S U P E R V I S I O N L 9 1 8 40 8 63 6 38 5 55 8 23 , 07 8 91 8 90 2 1 ME T E R R E A D I N G CW 9 0 2 65 0 , 66 6 44 4 49 2 20 6 , 17 4 91 9 9a 3 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 CW 9 0 3 12 8 38 6 85 2 , 4 9 0 27 5 , 89 6 92 0 90 4 UN C O L L E C T I B L E A C C O U N T S CW 9 O 4 92 1 90 5 1 MI S C E X P E N S E S L 9 1 8 - 9 2 0 (" ) ( " ) 92 2 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 18 7 68 8 68 2 , 54 0 50 5 , 14 8 III (J ) V I 92 3 11 , 18 7 , 68 8 0 C D :1 " Z 92 4 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 ::E 0 CD ' m 92 5 90 7 SU P E R V I S I O N L 9 2 8 26 6 39 2 25 9 , 60 6 78 6 "U ' " - X II I C o " U : 1 " (Q - . ( " ) C ' 92 & 90 8 / C U S T O M E R A S S I S T A N C E L 5 2 0 75 2 86 1 65 7 26 2 95 , 59 9 CD 3 m; : : ; : 11 1 ' 92 7 9a 9 / I N F O R M A T I O N & I N S T R U C T I O N A L L 5 2 1 8. - ~ ! 2 j != ' 92 8 91 0 MI S C E L L A N E O U S E X P E N S E S L 9 2 6 - + 9 2 7 56 2 , 79 5 54 8 , 45 9 14 , 33 6 "U (.o J (.o J ( " ) ( X I 92 9 TO T A L C U S T S E R V & I N F O R M A T N E X P E N S E S 58 2 04 8 46 5 , 32 7 11 6 , 72 1 () ( ) !I I CJ ) ' " (J ) ~ ~ m "U ' " - x !I I c . "U ~ !C - . ( ) 6 ' (J ) 3 m : : + !l l~ 0 -. , J , "U 6 (., ) (. , ) ( ) ( ) ) O ... . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AU O C / TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP U C OT H E R 93 0 TA B L E 1 3 . 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 93 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 93 2 92 0 / A D 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 PT D C A S 01 6 98 2 33 , 69 0 52 2 32 6 , 4 6 0 93 3 92 1 / O F F I C E S U P P L I E S PT D C A S 87 7 , 4 6 7 75 6 , 19 5 12 1 , 27 2 93 4 92 2 / A D M I N & G E N E R A L E X P E N S E S T R A N S F E R R E D - C R SU B E X 93 5 92 3 / O U T S I D E S E R V I C E S PT D C A S 93 6 92 4 / P R O P E R T Y I N S U R A N C E 93 7 PR O D U C T I O N - S T E A M L 9 9 93 8 AL L R I S K & M I S C E L l . A N E O U S P1 1 0 P 14 6 , 22 6 13 5 , 67 3 55 3 93 9 TO T A L A C C O U N T 9 2 4 14 6 22 6 13 5 , 67 3 94 0 92 5 1 IN J U R I E S & D A M A G E S LA B O R 10 5 , 37 7 56 9 80 8 94 1 92 6 1 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 94 2 92 7 1 FR A N C H I S E R E Q U I R E M E N T S CI D A 94 3 92 8 1 RE G U L A T O R Y C O M M I S S I O N E X P E N S E S 94 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 94 5 CA P A C I T Y R E L A T E D D1 0 94 5 EN E R G Y R E L A T E D E1 0 94 7 FE R C R A T E C A S E RE S R E V 94 8 SE C E X P E N S E S L 1 8 2 94 9 ID A H O P U C - RA T E C A S E CI D A 95 0 -O T H E R CI D A 95 1 OR E G O N p u e - RA T E C A S E CO D A 95 2 -O T H E R CO D A 95 3 NE V A D A P U C - RA T E C A S E CN D A 95 4 -O T H E R CN D A 95 5 TO T A L A C C O U N T 9 2 8 95 6 92 9 1 DU P L I C A T E C H A R G E S SU B E X 95 7 93 0 . GE N E R A L A D V E R T I S I N G RE L A B 95 8 93 0 . MI S C E L L A N E O U S E X P E N S E S PT D C A S 72 , 57 2 67 , 88 4 68 8 95 9 93 1 / R E N T S L 1 8 0 96 0 TO T A L A D M & G E N O P E R A T I O N 21 8 62 4 35 , 74 8 84 3 95 1 P L U S : 96 2 93 5 / G E N E R A L P L A N T M A I N T E N A N C E P3 9 0 B 96 7 74 8 89 6 , 61 1 71 . 1 3 7 96 3 41 6 1 ME R C H A N D I S I N G E X P E N S E E1 0 96 4 TO T A L O P E R & M A l N T E X P E N S E S 10 9 , 94 3 , 51 9 10 2 , 83 2 15 5 11 1 , 36 4 96 5 TO T A L L A B O R - R A T I O ( % j 99 . 90 % 93 . 53 % 47 % 96 6 ... . (" ) ( " ) , I u en e n 0 C D :T Z ~ ~ m -c : : l - X ~ c . ; Q ~ ~ - ' " C - CD 3 m; : : ; : -. j lu , Z g, ~ ~ ~ -C 6 V J VJ ( " ) C D a DE S C R I P T I O N 96 7 TA B L E 1 4 - A L L O C A T J O N F A C T O R S 96 8 96 9 C A P A C I T Y R E L A T E D I W ' I 97 0 PR O D U C T I O N R E L A T E D C O I N C I D E N T P E A K S ~ G E N L E V E L 97 1 SY S T E M T R A N S M I S S I O N S E R V I C E ~ G E N E R A T I O N L E V E L 97 2 DI S T R I B U T I O N S E R V I C E ~ G E N E R A T I O N L E V E L 97 3 97 4 E N E R G Y R E L A T E D M W H 97 5 GE N E R A T I O N L E V E L ( P S P ) 97 6 CU S T O M E R L E V E L 97 7 97 8 C U S T O M E R R E L A T E D F A C T O R S 97 9 36 9 - D I R E C T A S S I G N M E N T 98 0 3 7 0 - DIR E C T A S S I G N M E N T 98 1 9 0 2 - CU S T O M E R W E I G H T E D 98 2 90 3 - C U S T O M E R W E I G H T E D 98 3 90 4 - C U S T O M E R W E I G H T E D 98 4 90 9 - D I R E C T A S S I G N - AV G . NO . CU S T . /' ~ /' ~ " , ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL l O C / TO T A L SO U R C E SY S T E M ID A H O IP U G TO T A L OT H E R D1 0 2, 4 0 2 , 35 1 28 1 , 54 2 12 0 , 80 8 . D1 1 64 4 . 95 4 28 1 , 54 2 36 3 , 4 1 2 . D6 0 24 9 , 4 5 0 13 0 , 93 7 11 8 , 51 3 . E1 0 61 2 69 8 . 78 4 93 4 82 7 , 76 4 . E9 9 76 1 , 51 1 . 0 13 , 47 5 24 4 28 6 , 26 6 . DA 3 6 9 77 4 91 4 47 , 14 9 59 9 2, 6 2 5 , 31 5 DA 3 7 0 50 , 37 8 36 0 08 9 , 58 0 28 8 , 78 0 CW 9 0 2 25 4 . 77 7 95 8 , 00 9 29 6 , 76 8 CW 9 0 3 10 , 14 6 , 62 3 75 3 , 91 0 39 2 , 71 3 CW 9 0 4 77 0 56 0 2, 6 9 4 , 80 5 75 , 75 5 DA 9 0 9 46 3 , 4 9 9 44 5 , 58 7 17 . 91 2 II) CIJ r n :: T Z :: : : 0 CD 0 1J : : J - X 1I ) Q . 1J : : T IC _ 0 0 C ' CD ~ m; : : ; : cn ' " ' Z O' 0 .. . . . - -- . 1 , 1J b " , ", O c n o I' / " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 A~ o a TO T A L SO U R C E SY S T E M DE S C R I P T I O N 98 5 TA B L E 1 4 - A L L O C A T I O N F A C T O R S 9B 6 98 7 D I R E C T A S S I G N M E N T S 98 8 2 5 2 - CU S T O M E R A D V A N C E S 98 9 3 5 0 . LA N D & L A N D R I G H T S 99 t ) 35 2 - S T R U C T U R E S & I M P R O V E M E N T S 99 1 35 3 - S T A T I O N E Q U I P M E N T 99 2 3 5 4 - TO W E R S & F I X T U R E S 99 3 35 S - P O L E S & F I X T U R E S 99 4 3 5 6 - 0V E R H E A D C O N D U C T O R S & D E V I C E S 99 5 3 5 9 - RO A D S & T R A I L S 99 6 36 0 L A N D & L A N D R I G H T S - S I T U S 99 7 36 0 L A N D & L A N D R I G H T S - 99 8 36 0 L A N D & L A N D R I G H T S - Cr A C 99 9 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - SI T U S 10 0 0 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - D A lO C I 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - C I A C 10 0 2 36 2 - S T A T J O N E Q U I P M E N T - S I T U S 10 0 3 36 2 - S T A T J O N E Q U I P M E N T - 10 0 4 36 2 - S T A T I O N E Q U I P M E N T - CI A C 10 0 5 36 4 - P O L E S , T O W E R S & F I X T U R E S - N E T 10 0 0 36 5 . Q V E R H E A D C O N D U C T O R S & D E V I C E S - NE T 10 0 7 36 6 - U N D E R G R O U N D C O N D U I T - NE T 10 0 0 36 7 - U N D E R G R O U N D C O N D U C T O R S & D E V J C E S - N E T 10 D 9 3 6 8 - LI N E T R A N S F O R M E R S - N E T 10 1 0 3 7 1 - JN 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 - NE T 10 1 1 37 3 - S T R E E T L I G H T I N G S Y S T E M S . NE T 10 1 2 45 1 - R E V E N U E - M I S C E L l A N E O U S S E R V I C E 10 1 3 45 4 - R E V E N U E - F A C I L I T I E S C H A R G E 10 1 4 45 4 - R E V E N U E - M I S C E L l A N E O U S 10 1 5 90 B - O T I - I E R C U S T O M E R A S S I S T A N C E 10 1 6 4 4 0 - RE T A I L S A L E S R E V E N U E 10 1 7 4 4 7 - WH O L E S A L E S A L E S R E V E N U E 10 1 8 4 5 6 - RE V E N U E - W H E E L I N G 10 1 9 45 6 - R E V E N U E - S T A N D B Y S E R V I C E 10 2 0 44 0 - R E V E N U E O F F S E T F O R P L A N T A D D I T I O N S 10 2 1 ID A H O 10 2 2 OR E G O N 10 2 3 RA F T R I V E R ( N E V A D A ) 10 2 4 NE T T O G R O S S T A X M U L T I P L I E R DA 2 5 2 DA 3 5 0 DA 3 5 2 DA 3 5 3 DA 3 5 4 DA 3 5 5 DA 3 5 6 DA 3 5 9 DA 3 6 0 S DA 3 6 0 DA 3 6 0 C DA 3 6 1 S DA 3 6 1 DA 3 6 1 C DA 3 6 2 S DA 3 6 2 DA 3 6 2 C DA 3 6 4 DA 3 6 5 DA 3 6 6 DA 3 6 7 DA 3 6 8 DA 3 7 1 DA 3 7 3 DA 4 5 1 DA 4 5 4 DA 4 5 4 M I S C DA 9 0 8 RE T R E V RE S R E V DA F I R M DA S T N B Y DA R E V CI D A CO D A CN D A DA 9 9 0 60 4 89 8 17 8 , 58 4 25 7 , 20 4 35 1 53 0 16 2 , 46 0 80 3 , 4 7 8 83 8 , 54 5 15 , 00 3 60 4 , 36 1 95 3 38 9 20 . 22 2 , 56 7 27 1 , 57 0 4, 4 7 7 11 5 14 0 , 39 5 , 4 2 0 50 9 23 8 17 , 79 1 , 86 4 19 2 , 01 5 , 22 0 97 . 09 4 , 61 5 42 . 35 8 . 32 9 15 6 87 5 , 22 4 30 4 , 97 9 90 0 58 6 39 1 02 6 84 5 5, 4 2 4 , 89 3 01 5 33 0 50 , 56 8 55 7 , 57 8 64 6 , 4 7 4 , 07 4 62 2 08 4 01 5 , 16 7 12 6 , 4 8 8 37 0 , 38 7 64 2 ID A H O IP U C 22 , 5 7 1 , 84 7 56 7 82 5 46 9 40 7 66 7 19 , 39 5 , 55 8 19 9 , 54 7 44 6 , 84 0 13 4 , 4 2 4 , 91 4 17 0 91 7 69 9 , 82 3 17 5 , 65 7 96 2 14 1 , 46 9 74 0 08 8 15 4 , 09 7 14 0 27 7 , 22 5 , 02 1 31 5 , 4 1 7 82 1 , 4 7 6 36 8 28 9 58 3 , 00 6 40 , 94 9 31 4 , 11 3 61 7 82 0 26 8 12 2 , 50 6 32 8 35 7 64 2 TO T A L OT H E R 33 , 05 1 17 8 , 58 4 25 7 , 20 4 35 1 , 53 0 16 2 , 46 0 80 1 , 91 1 83 6 , 72 0 15 , 00 3 13 4 , 95 4 90 2 (2 7 8 ) 82 7 , 00 9 02 3 30 , 27 5 97 0 , 50 6 33 8 , 32 1 92 , 04 1 35 7 , 25 8 95 3 , 14 6 61 8 , 24 1 77 8 , 08 4 27 . 75 4 , 87 9 27 0 , 97 4 20 5 , 36 9 56 , 60 4 43 2 32 5 61 9 24 3 , 4 6 5 28 , 65 3 , 80 6 62 2 , 08 4 98 2 42 . 03 0 1. 6 4 2 0 II) CI J ' " 0 C D :: ; , - z ~ ~ m -C : : : 1 - X II ) a . - C ::; , - (Q - , 0 6 ' CD 3 m; : : ; : 11 ) , " 0 .. . . . - -.. J , -C 6 ( . J (. J 0 CD 0 /' ~ ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 Al l O C I TO T A L SO U R C E SY S T E M DE S C R I P T I O N 10 2 5 TA B L E 1 4 - A L L O C A n O N F A C T O R S 10 2 6 10 2 7 I N T E R N A L L Y D E V E L O P E D A L L O C A T I O N FA C T O R S 10 2 8 PL A N T - P R O D TR A N S & D I S T 10 2 9 LA B - P R O D , TR A N S , DI S T , CU S T A C C T & C S I S 10 3 0 PL A N T - H Y D R O , OT H E R , TS U B S , DS U B S & G P 10 3 1 PL A N T - G E N P L T ( 3 9 0 , 39 1 , 39 7 & 3 9 8 ) 10 3 2 PL A N T - P R O D , TR A N S , DI S T & G E N 10 3 3 O & M - P R O D TR A N S , DI S T CU S T A C C T & C S I S 10 3 4 LA B - P R O D , TR A N S , Dl S T , CU S T A C C T & C S I S 10 3 5 LA B - A L L L A B O R W I T H O U T 9 2 5 - 6 " CI R C " PT D PT D C A S P1 1 0 P P3 9 0 8 P1 0 1 P SU B E X RE L A B LA B O R 3, 4 3 0 , 16 8 , 55 8 70 , 75 7 , 14 7 1, 4 6 0 , 59 8 , 81 5 13 4 , 56 3 96 6 65 2 , 87 9 , 36 0 46 6 , 4 1 8 , 33 9 1, 4 6 0 59 8 81 5 10 8 , 79 7 82 2 ID A H O IP U C 17 8 , 02 4 , 44 3 18 6 , 70 0 35 5 , 18 6 89 4 12 4 67 2 , 4 6 6 38 4 36 4 , 26 6 44 0 , 35 8 , 78 0 35 5 , 18 6 , 89 4 10 1 76 9 , 09 0 TO T A L OT H E R 25 2 , 14 4 , 11 5 57 0 , 44 7 10 5 , 4 1 1 92 1 89 1 , 50 0 26 8 , 51 5 , 09 4 26 , 05 9 , 55 9 10 5 , 4 1 1 , 92 1 02 8 , 73 2 - - - " " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C I TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP U C OT H E R 10 3 6 TA B L E 1 5 . DE V E L O P M E N T OF DI S T R I B U T I O N J U R I S D I C T I O N A L A L L O C A T I O N 10 3 7 DI S T R I B U T I O N - ID A H O ( q J G E N E R A T I O N L E V E L D6 0 - 15 1 , 75 9 2, 1 3 0 93 7 . 20 , 82 1 . 10 3 8 DI S T R I B U T I O N - O R E G O N ~ G E N E R A T I O N L E V E L D6 0 - O R 10 6 , 64 3 10 6 , 64 2 . 10 3 9 10 4 0 D I S T R I B U T I O N P L A N T 10 4 1 3 6 0 / L A N D & L A N D R I G H T S 10 4 2 NE T P L A N T : 10 4 3 DI S T R I B U T I O N - ID A H O D6 0 - 51 3 , 07 8 46 9 , 40 7 43 , 67 1 . 10 4 4 DI S T R I B U T I O N - O R E G O N D6 0 - O R 28 3 91 , 28 3 . 10 4 5 DI S T R I B U T J O N - S I T U S A L L O C A T I O N DA 3 6 0 S 60 4 36 1 46 9 , 40 7 13 4 , 95 4 . 1O 4 ! i DI R E C T A S S I G N M E N T DA 3 6 0 95 3 90 2 . 10 4 7 CI A C : 10 4 8 DI S T R I B U T I O N - ID A H O CI D A 89 , 66 7 66 7 10 4 9 DI S T R I B U T I O N - O R E G O N CO D A (2 7 8 ) (2 7 8 . 10 5 0 DI S T R I B U T I O N - S I T U S A L L O C A T I O N 38 9 89 , 66 7 (2 7 8 . 10 5 1 DIR E C T A S S I G N M E N T 10 5 2 TO T A L 3 6 0 C I A C DA 3 6 0 C 89 , 38 9 66 7 (2 7 8 . 10 5 3 10 5 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 10 5 5 NE T P L A N T : 10 5 5 DI S T R I B U T I O N - ID A H O D6 0 - l D 19 , 58 5 , 07 4 19 , 39 5 55 8 18 9 , 51 6 . 10 5 7 DI S T R I B U T I O N - O R E G O N D6 0 - O R 63 7 , 4 9 3 63 7 , 4 9 3 . 10 5 8 DI S T R I B U T I O N - S I T U S A L L O C A T I O N DA 3 6 1 S 20 , 22 2 , 56 7 19 , 39 5 , 55 8 82 7 . 00 9 . 10 5 9 DI R E C T A S S I G N M E N T DA 3 6 1 27 1 , 57 0 19 9 , 54 7 72 , 0 2 3 . 0 10 6 0 CI A C : 10 6 1 DI S T R I B U T I O N - I D A H O CI D A 20 1 , 81 9 20 1 , 81 9 10 6 2 DI S T R I B U T I O N - O R E G O N CO D A 30 , 27 5 30 , 27 5 . 10 6 3 DI S T R I B U T I O N - S I T U S A L L O C A T I O N 23 2 09 4 20 1 81 9 30 , 27 5 . 10 6 4 DI R E C T A S S I G N M E N T 24 5 02 1 24 5 , 02 1 10 6 5 TO T A L 3 6 1 C I A C DA 3 6 1 C 47 7 , 11 5 44 6 , 84 0 30 , 27 5 . 10 6 6 10 6 7 3 6 2 / S T A T I O N E Q U I P M E N T 10 6 8 NE T P L A N T : 10 6 9 DI S T R I B U T I O N - ID A H O D6 0 - 13 5 , 73 8 , 39 4 13 4 , 42 4 , 91 4 31 3 , 4 7 9 . (' ) ( ' ) 10 7 0 DI S T R I B U T I O N - O R E G O N D6 0 - O R 65 7 02 6 65 7 , 02 6 . I\) en 10 7 1 DI S T R I B U T I O N . S I T U S A L L O C A T I O N DA 3 6 2 S 14 0 , 39 5 , 42 0 13 4 , 4 2 4 , 91 4 97 0 , 50 5 . (' ) :: T Z 10 7 2 DI R E C T A S S I G N M E N T DA 3 6 2 50 9 23 8 17 0 , 91 7 33 8 , 32 1 . I\ ) " - x 10 1 3 CI A C : (Q a . " C : : T CI D A 19 4 , 70 9 19 4 . 70 9 CD - . ( ' ) 10 7 4 DI S T R I B U T I O N - ID A H O 3 ' - . I\ ) m ~ 10 7 5 DI S T R I B U T I O N - O R E G O N CO D A 04 1 92 , 04 1 . 0 ", ' Z 0 - 0 DI S T R I B U T I O N - S I T U S A L L O C A T I O N 28 6 75 0 19 4 , 70 9 92 . 04 1 . 0 :: : = U 6 ~ 10 7 6 (, ) ( ' ) (X ) 0 10 7 7 DI R E C T A S S I G N M E N T 11 . 50 5 . 11 4 11 , 50 5 . 11 4 10 7 8 TO T A L 3 6 2 C I A C DA 3 6 2 C 17 , 79 1 , 86 4 17 . 69 9 . 82 3 92 , 04 1 . 0 () ( ) II ) en f J ) (1 ) :: T Z "'C ~ ~ m II ) ' " - X co C o " ' C : : T (1 ) - , () a = ~~ n , " " '" ' Z 0- 0 ," " , "'C 6 V J VJ ( ) 0 0 0 ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 7 AL L O C I TO T A L SO U R C E SY S T E M DE S C R I P T I O N 10 7 9 TA B L E 1 6 - A L L O C A T / O N F A C T O R S - RA T / O S 10 8 0 10 8 1 C A P A C I T Y R E L A T E D K W 10 8 2 PR O D U C T I O N R E L A T E D C O I N C I D E N T P E A K S ~ G E N L E V E L 10 8 3 SY S T E M T R A N S M I S S I O N S E R V I C E ~ G E N E R A T I O N L E V E L 10 8 4 DI S T R I B U T I O N S E R V I C E ~ G E N E R A T I O N L E V E L 10 8 5 10 8 6 E N E R G Y R E L A T E D M W H 10 8 7 GE N E R A T I O N L E V E L ( P S P ) 10 8 8 CU S T O M E R L E V E L 10 8 9 10 0 0 C U S T O M E R R E L A T E D F A C T O R S 10 9 1 3 6 9 - 01 R E C T A S S I G N M E N T 10 9 2 3 7 0 . DI R E C T A S S I G N M E N T 10 9 3 90 2 - C U S T O M E R W E I G H T E D 10 9 4 90 3 - C U S T O M E R W E I G H T E D 10 9 5 90 4 - C U S T O M E R W E I G H T E D 10 9 1 3 9 0 9 . DI R E C T A S S I G N - A V G . ND . CU S T . / " .- - - - . . . . ID A H O JP U C TO T A L OT H E R D1 0 10 0 . 00 % 94 . 97 % 03 % 01 1 10 0 . 00 % 86 . 26 % 13 . 74 % 06 0 10 0 . 00 % 94 . 73 % 27 % E1 0 10 0 . 00 % 94 . 70 % 30 % E9 9 10 0 . 00 % 85 . 49 % 14 . 51 % DA 3 6 9 10 0 . 00 % 94 . 73 % 27 % DA 3 7 0 10 0 . 00 % 95 . 46 % 54 % CW 9 0 2 10 0 . 00 % 94 . 35 % 65 % CW 9 0 3 10 0 . 00 % 96 . 13 % 87 % CW 9 0 4 10 0 . 00 % 97 . 27 % 73 % 0A 9 0 9 10 0 . 00 0 1 0 96 . 14 % 86 % (' ) ( ' ) II) en t J ) 0 C D :: ; , - z II ) :: : : J - X u: J a . " ' C :: ; , - CD - . ( ' ) ~ m ~ "'- ' ", ' z 0 - 0 -. . J . "' C 6 ( . . ) (. . ) ( ' ) 0 ) 0 /- " ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 AL L O C I TO T A l SY S T E M DE S C R I P T I O N 10 9 7 TA B L E 1 6 - AL L O C A T I O N F A C T O R S - RA T I O S 10 9 8 10 9 9 D I R E C T A S S I G N M E N T S 11 0 0 25 2 - C U S T O M E R A D V A N C E S 11 0 1 35 0 - l A N D & L A N D R I G H T S 11 0 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 11 0 3 3 5 3 - ST A T I O N E Q U I P M E N T 11 0 4 3M - T O W E R S & F I X T U R E S 11 0 5 35 5 - P O L E S & F I X T U R E S 11 0 6 3 5 6 - 0V E R H E A D C O N D U C T O R S & D E V I C E S 11 0 7 35 9 - R O A D S & T R A I L S 11 0 6 36 0 L A N D & L A N D R I G H T S - S I T U S 11 0 9 36 0 L A N D & L A N D R I G H T S - 11 1 0 36 0 L A N D & L A N D R I G H T S - C I A C 11 1 1 3 6 1 - ST R U C T U R E S & I M P R O V E M E N T S - S I T U S 11 1 2 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - D A 11 1 3 36 1 - S T R U C T U R E S & I M P R O V E M E N T S - C I A C 11 1 4 3 6 2 - ST A T I O N E Q U I P M E N T - SI T U S 11 1 5 36 2 - S T A T J O N E Q U I P M E N T - D A 11 1 6 36 2 - S T A T I O N E Q U I P M E N T - C I A C 11 1 7 3 6 4 - PO l E S , T O W E R S & F I X T U R E S - NE T 11 1 8 3 6 5 . 0V E R H E A D C O N D U C T O R S & D E V I C E S - NE T 11 1 9 3 6 6 - UN D E R G R O U N D C O N D U I T - N E T 11 2 0 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 - N E T 11 2 1 3 6 B - Ll N E T R A N S F O R M E R S - NE T 11 2 2 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 - N E T 11 2 3 37 3 - S T R E E T L I G H T I N G S Y S T E M S - NE T 11 2 4 45 1 - R E V E N U E - M I S C E L L A N E O U S S E R V I C E 11 2 5 45 4 - R E V E N U E - F A C I L I T I E S C H A R G E 11 2 6 45 4 - R E V E N U E - M I S C E L L A N E O U S 11 2 7 9 0 B - OT H E R C U S T O M E R A S S I S T A N C E 11 2 8 44 0 - R E T A I L S A L E S R E V E N U E 11 2 9 4 4 7 - WH O L E S A L E S A L E S R E V E N U E 11 3 0 4 5 6 . RE V E N U E - W H E E L I N G 11 3 1 45 6 - R E V E N U E - S T A N D B Y S E R V I C E 11 3 2 4 4 0 - RE V E N U E O F F S E T F O R P L A N T A D D I T I O N S 11 3 3 ID A H O 11 3 4 OR E G O N 11 3 5 RA F T R I V E R ( N E V A D A ) 11 3 6 NE T T O G R O S S T A X M U L T I P L I E R DA 2 5 2 DA 3 5 0 DA 3 5 2 DA 3 5 3 DA 3 5 4 DA 3 5 5 DA 3 5 6 DA 3 S 9 DA 3 6 0 S DA 3 6 0 DA J 6 0 C DA 3 6 1 S DA 3 6 1 DA 3 6 1 C DA 3 6 2 S DA 3 6 2 DA 3 6 2 C DA 3 6 4 DA 3 6 5 DA 3 6 6 DA 3 6 7 DA 3 6 B DA J 7 1 DA 3 7 3 DA 4 5 1 DA 4 5 4 DA 4 5 4 M I S C DA 9 0 B RE T R E V RE S R E V DA F J R M DA S T N B Y DA R E V CI D A CO D A CN D A DA 9 9 0 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 0 A . 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 1o o . 00 0 A . 64 2 ID A H O IP U C 99 . 85 % 00 % 00 % 00 % 00 % 06 % 10 % 00 % 97 . 07 % 73 % 10 0 . 31 % 95 . 91 % 73 . 4 8 % 99 . 32 % 95 . 75 % 86 . 52 % 99 . 48 % 91 . 4 8 % 92 . 8 4 % 98 . 54 % 98 . 23 % 90 . 90 % 89 . 52 % 94 . 90 % 98 . 96 % 92 . 81 % 80 . 98 % 97 . 45 % 95 . 57 % 00 % 00 % 96 . 85 % 88 . 65 % 10 0 . 00 % 00 % 00 % 1. 6 4 2 TO T A L OT H E R ,- - - - - - - - 15 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 99 . 94 % 99 . 90 % 10 0 . 00 % 93 % 98 . 27 % -0 . 31 % 09 % 26 . 52 % 6B % 25 % 13 . 4 8 % 52 % 52 % 16 % 46 % 77 % 10 % 10 . 4 8 % 10 % 1. 0 4 % 19 % 19 . 02 " k 55 % 43 % 10 0 . 00 % 10 0 . 00 % 15 % 11 . 35 % 00 % 10 0 . 00 % 10 0 . 00 % 1. 6 4 2 () ( ) UJ V I 0 C D :: : r z "t J ~ != I m OJ ' " - X ca Q . "tJ : : : r CD - . ( ) 5 ' ~~ m " ", ' Z O' 0 :: = U b ~ ", ( ) C D 0 .. . /' -.. . . ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 7 ML o a TO T A L SO U R c e SY S T E M DE S C R I P T I O N 11 3 7 TA B L E 1 6 - AL L O C A T I O N F A C T O R S - RA T I O S 11 3 8 11 J 9 I N T E R N A L L Y D E V E L O P E D A L L O C A T I O N F A C T O R S 11 4 0 PL A N T - P R O D , TR A N S & D I S T 11 4 1 LA B . P R O D , TR A N S , DI S T , CU S T A C C T & C S I S 11 4 2 PL A N T - H Y D R O , OT H E R , TS U B S , DS U B S & G P 11 4 3 PL A N T - G E N P L T ( 3 9 0 , 39 1 , 39 7 & 3 9 8 ) 11 4 4 PL A N T - P R O D , T R A N S , DI S T & G E N 11 4 5 O & M - P R O D TR A N S , DI S T , CU S T A C C T & C S I S 11 4 5 LA B - P R O D TR A N S DI S T , CU S T A C C T & C S I S 11 4 7 LA B - A L L L A B O R W I T H O U T 9 2 5 - 6 ' CI R C " PT D PT D C A S P1 1 0 P P3 9 0 8 P1 0 1 P SU B E X RE L A B LA B O R 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % 10 0 . 00 % ID A H O IP U C 92 . 65 % 93 . 54 % 92 . 78 % 92 . 65 % 92 . 65 % 94 . 41 % 92 . 78 % 93 . 54 % TO T A L OT H E R 35 % 6.4 6 % 22 % 35 % 35 % 59 % 22 % 6.4 6 % /- ' " , ' - - - . . . ID A H O P O \ / v c R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 20 0 8 Al L O C ! TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M IP U C OT H E R 4 * . * SU M M A R Y O F R E S U L TS * . * 5 R A 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 TO T A L C O M B I N E D R A T E B A S E 21 0 , 82 4 , 68 3 03 9 46 5 , 04 2 17 1 , 35 9 . 64 1 OP E R A T I N G R E V E N U E S FI R M J U R I S D I C T I O N A L S A L E S 72 6 , 58 5 , 31 6 69 5 , 75 1 , 62 7 30 , 83 3 , 68 9 SY S T E M O P P O R T U N I T Y S A L E S 15 1 88 4 . 4 3 0 14 3 , 83 1 , 72 3 05 2 , 70 7 OT H E R O P E R A T I N G R E V E N U E S 44 , 78 4 , 94 4 74 2 , 19 6 04 2 . 74 8 TO T A L O P E R A T I N G R E V E N U E S 92 3 , 25 4 69 0 87 6 , 32 5 , 54 7 46 , 92 9 . 14 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 57 2 , 66 8 , 97 8 53 8 , 28 8 , 65 9 34 , 38 0 , 31 8 DE P R E C I A T I O N E X P E N S E 10 7 25 6 , 97 3 99 , 36 3 59 0 89 3 , 38 3 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 89 4 62 8 36 6 28 9 52 8 , 34 0 TA X E S O T H E R T H A N I N C O M E 21 , 38 8 , 4 4 8 19 , 31 1 27 0 07 7 . 17 8 RE G U L A T O R Y D E B I T S / C R E D I T S 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 55 2 07 4 ) (2 , 61 8 , 92 3 ) 66 . 84 9 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 28 2 , 80 0 34 2 , 5 9 6 (5 9 , 79 6 ) FE D E R A L I N C O M E T A X E S 18 7 , 62 5 52 , 52 8 , 44 3 (1 , 34 0 , 81 8 ) ST A T E I N C O M E T A X E S 25 0 01 6 33 5 , 14 8 (8 5 13 2 ) TO T A L O P E R A T I N G E X P E N S E S 76 4 , 37 7 , 39 4 72 0 91 7 , 07 2 43 , 4 6 0 , 32 2 OP E R A T I N G I N C O M E 15 8 87 7 , 29 6 15 5 , 4 0 8 , 47 5 46 8 82 0 AD D : t E R C O O P E R A T I N G I N C O M E 24 8 21 5 96 9 , 96 2 27 8 , 25 3 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 16 4 12 5 51 1 16 0 37 8 , 43 7 74 7 , 07 4 'l1 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 7. 4 2 % 86 % 19 % 29 D E V E L O P M E N T O F R E V E N U E R E Q U I R E M E N T S RA T E O F R E T U R N ~ 1 1 . 5 R O E 56 1 0 % 56 1 % 56 1 % RE T U R N 18 9 26 8 70 1 17 4 59 8 60 2 14 , 67 0 , 09 9 EA R N I N G S D E F I C I E N C Y 25 , 14 3 , 19 1 14 . 22 0 , 16 5 10 , 92 3 02 5 NE T - TO . GR O S S T A X M U L T I P L I E R 1. 6 4 2 64 2 64 2 RE V E N U E D E F I C I E N C Y 41 , 28 5 11 9 34 9 , 51 2 17 , 93 5 , 60 7 () ( ) 1\ 1 FI R M J U R I S D I C T I O N A l R E V E N U E S 73 1 , 29 3 13 7 69 5 , 42 3 , 27 0 35 , 86 9 . 86 7 (j) V I 0 C D PE R C E N T I N C R E A S E R E Q U I R E D 65 % 36 % 50 . 00 % ~ ~ m :: I - SA l E S A N D W H E E L I N G R E V E N U E S R E Q U I R E D 77 2 57 8 25 6 71 8 77 2 , 7 8 2 53 . 80 5 , 4 7 4 '1 J a . ' 1 J ~ 1\ 1 - , () C ' ~ ~ m; : ; : '" 6 ~ Q, = C b ~ I\ J ( ) (X ) ~ ID A H O P O W E R C O M P A N Y JU R I S D I C T I O N A L R E V E N U E R E Q U I R E M E N T FO R T H E F O R E C A S T E D T E S T Y E A R E N D I N G D E C E M B E R 3 1 , 2 0 0 8 AL L O C ' TO T A L ID A H O TO T A L DE S C R I P T I O N SO U R C E SY S T E M (P U C OT H E R 42 t t t SU M M A R Y O F R E S U L T S t * t 43 D E V E L O P M E N T O F R A T E B A S E C O M P O N E N T S EL E C T R I C P L A N T I N S E R V I C E IN T A N G I B L E P L A N T 11 6 83 0 90 4 10 9 89 1 16 4 93 9 73 9 PR O D U C T I O N P L A N T 69 5 29 3 24 4 61 0 , 04 0 78 4 25 2 45 9 TR A N S M I S S I O N P L A N T 70 6 08 6 25 6 59 5 95 4 72 1 11 0 13 1 , 53 5 DIS T R I B U T I O N P L A N T 18 9 63 2 , 02 1 11 4 , 16 0 58 3 47 1 , 43 9 GE N E R A L P L A N T 23 1 60 9 73 6 21 4 14 0 35 3 17 , 46 9 38 3 TO T A L E L E C T R I C P L A N T I N S E R V I C E 93 9 , 4 5 2 16 0 64 4 18 7 60 5 29 5 , 26 4 55 5 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 59 9 30 0 38 8 48 4 63 4 81 3 11 4 66 5 57 5 AM O R T O F O T H E R U T I L I T Y P L A N T 62 3 08 2 68 5 27 6 93 7 80 6 NE T E L E C T R I C P L A N T I N S E R V I C E 30 7 52 8 68 9 12 8 86 7 51 6 17 8 66 1 17 4 LE S S : C U S T O M E R A D V F O R C O N S T R U C T I O N 00 6 51 2 95 2 40 4 10 8 LE S S : A C C U M D E F E R R E D I N C O M E T A X E S 20 5 30 8 , Q 4 1 18 9 82 2 48 8 48 5 55 3 AD D : P L T H L D F O R F U T U R E + A C Q U I S A D J 73 8 55 7 68 4 29 8 25 9 AD D : W O R K I N G C A P I T A L 60 , 14 2 70 5 85 6 03 2 28 6 , 67 3 AD D : C O N S E R V A T I O N + O T H E R D F R D P R O G , 14 , 34 8 , 82 0 18 3 , 10 0 16 5 , 72 0 AD D : S U B S I D I A R Y R A T E B A S E 70 , 38 0 , 4 6 5 64 8 98 8 73 1 , 4 7 7 TO T A L C O M B I N E D R A T E B A S E 21 0 82 4 , 68 3 03 9 46 5 04 2 17 1 , 35 9 64 1 62 D E V E L O P M E N T O F N E T I N C O M E C O M P O N E N T S OP E R A T I N G R E V E N U E S SA L E S R E V E N U E S 87 8 , 4 6 9 , 74 6 83 9 58 3 , 35 1 88 6 39 5 OT H E R O P E R A T I N G R E V E N U E S 44 . 78 4 , 94 4 74 2 19 6 04 2 74 8 TO T A L O P E R A T I N G R E V E N U E S 92 3 25 4 , 69 0 87 6 32 5 54 7 92 9 14 3 fi1 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 57 2 , 66 8 97 8 53 8 28 8 65 9 38 0 31 8 DE P R E C I A T I O N E X P E N S E 10 7 25 6 97 3 36 3 59 0 89 3 38 3 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 89 4 62 8 36 6 28 9 52 8 , 34 0 TA X E S O T H E R T H A N I N C O M E 38 8 , 4 4 8 31 1 27 0 07 7 17 8 RE G U L A T O R Y D E B I T S / C R E D I T S 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 (2 , 55 2 07 4 ) 61 8 92 3 ) 66 , 84 9 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 28 2 , 80 0 34 2 59 6 (5 9 , 79 6 ) FE D E R A L I N C O M E T A X E S 51 , 18 7 , 62 5 52 8 44 3 34 0 81 8 ) ST A T E I N C O M E T A X E S 25 0 01 6 33 5 14 8 (8 5 13 2 ) TO T A L O P E R A T I N G E X P E N S E S 76 4 , 37 7 , 39 4 72 0 91 7 07 2 46 0 32 2 OP E R A T I N G I N C O M E 15 8 , 87 7 29 6 15 5 40 8 , 4 7 5 46 8 82 0 AD D : I E R C O O P E R A T I N G I N C O M E E1 0 24 8 21 5 96 9 96 2 27 8 25 3 . Q ) 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 16 4 , 12 5 51 1 16 0 37 8 43 7 74 7 , 07 4 en (') C D :: T Z 82 P WE R S U P P L Y C O S T S : ~! = ' m "1 J 5 . = o ~ AC C T . 4 4 7 / S U R P L U S S A L E S 15 1 , 88 4 , 4 3 0 14 3 83 1 72 3 05 2 , 7 0 7 Q) - , 0 6 ' AC C T . 5 0 1 / F U E L - TH E R M A L P L A N T S 12 1 25 4 , 20 0 11 4 82 5 46 7 6. 4 2 8 73 3 cc 3 , - . CD Q ) m - AC C T . 5 4 7 / F U E L - OT H E R 64 9 70 0 24 4 12 3 40 5 57 7 ", - '" 6 g = AC C T , 5 5 5 / N O N - FIR M P U R C H A S E S 67 6 86 4 14 1 , 74 7 35 3 5 . 11 7 ~= O 6 ~ SU B - TO T A L : N E T P O W E R S U P P L Y C O S T S 43 , 69 6 , 33 4 41 , 37 9 61 4 31 6 , 7 2 0 '" 0 0 0 ~ AC C T . 55 5 / C S P P PU R C H A S E S 08 0 63 1 15 3 31 0 92 7 . 32 1 TO T A L P O W E R S U P P L Y C O S T S 13 6 77 6 96 5 12 9 53 2 , 92 4 24 4 04 1