20080401Application.pdf

esIDA~PO~
An IDACDRP Company
D~;'- ro:. -:,
(Ii .5' 'Cf'
LISA D. NORDSTROM
Attorney II
April 1, 2008
Jean D. Jewell, Secretary
Idaho Public Utilities Commission
472 West Washington Street
P. O. Box 83720
Boise, Idaho 83720-0074
Re: Case No. IPC-E-08-06
IN THE MATTER OF THE APPLICATION OF IDAHO POWER
COMPANY FOR AUTHORITY TO INSTITUTE REVISED
DEPRECIATION RATES FOR ELECTRIC PLANT IN SERVICE
Dear Ms. Jewell:
Please find enclosed for filing an original and seven (7) copies of the
Company's Application for authority to institute revised depreciation rates for electric plant
in service. Also enclosed are nine (9) copies of the testimony and exhibit of John J.
Spanos, with one copy designated as the Reporter's Copy. A computer disc containing Mr.
Spanos' testimony is also enclosed. please note that Mr. Spanos' exhibit exceeds 400
pages. However, the testimony and exhibit are available as a pdf fie.
I would appreciate it if you would return a stamped copy of this transmittal
letter in the enclosed self-addressed, stamped envelope.
Very truly yours,cr~iJ~
Lisa D. Nordstrom
BLK:sh
Enclosures
P.O. Box 70 (83707)
1221 W. Idaho St.
Boise, 10 83702
REeEI 0
LISA D. NORDSTROM, ISB #5733
BARTON L. KLINE, ISB #1526
Idaho Power Company
P.O. Box 70
Boise ID 83707
Telephone: [phone]
FAX Telephone No. [phone]
LNordstrom (Ç idahopower.com
BKline (Ç idahopower.com
zoua APR - I PL;'¡ 3= 5 !
Attorneys for Idaho Power Company
Street Address for Express Mail:
1221 West Idaho Street
Boise I D 83702
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF IDAHO POWER COMPANY FOR ) CASE NO. IPC-E-08-06
AUTHORITY TO INSTITUTE REVISED )
DEPRECIATION RATES FOR ) APPLICATION
ELECTRIC PLANT IN SERVICE )
)
Idaho Power Company ("Idaho Power" or "Company"), pursuant to i.c. § 61-525
and RP 052 hereby applies to the Idaho Public Utilities Commission ("Commission") for
an accounting order authorizing the Company to institute revised depreciation rates for
the Company's electric plant in service effective August 1,2008.
In support of this Application, Idaho Power presents the following:
1. The Company is not requesting a change in its electric rates. This request
is for an accounting order approving revised depreciation rates for the Company to
apply prospectively to its depreciable plant in service.
APPLICATION - Page 1
2. The last major changes to the Company's depreciation rates occurred
October 22,2003 as a result of Order No. 29363 issued in Case No. IPC-E-03-07. The
revised depreciation rates proposed by the Company in this case are based on the
results of a detailed depreciation study authorized by the Company and conducted by
Gannett Fleming, Inc. relative to Idaho Power's electric plant in service as of December
31, 2006 ("the Study"). The Study updates net salvage percents and service life
estimates for all plant assets. The Study is Exhibit 1 to the direct testimony of Gannett
Fleming Inc.'s Vice President, John Spanos, which is included with this filng.
3. Idaho Power's current depreciation rates have been applied to the
investment in each primary and sub-plant account. These depreciation rates are based
on the straight line, remaining life method, location life basis (life span technique) for
production plant and the straight line, remaining life method for transmission and
distribution plant and amortization of certain general plant accounts. A summary
schedule detailng the December 31, 2006 original plant cost, depreciation accrual
amount and rate is set forth in Attachment 1.
4. The proposed depreciation rates for Idaho Power (Attachment 1) are
based on plant accounting data available as of December 31, 2006. Gannett Fleming
was asked to identify and measure changes, and recommend depreciation rates. The
proposed depreciation rates are also based on the straight line, remaining life method,
Average Service Life procedure ("ASL") for all electric plant.
5. Based on depreciable electric plant in service at December 31, 2006 of
$3,467,925,739, the requested changes in depreciation rates would result in a
$6,713,451 decrease in the total annual depreciation expense. Approximately $6.2
APPLICATION - Page 2
millon of the decrease in depreciation expense is allocated to the Company's Idaho
operations.
6. A depreciation "method" is a way in which it is determined how an asset
with a finite life will lose value over time. The straight line, remaining life method is
arguably one of the simplest where an asset is assumed to depreciate equally each
year over its remaining service life. When more than a single item of property is under
consideration, a grouping "procedure" is appropriate because all of the items within a
group normally do not have identical service lives. Two types of depreciation
"procedure" options are now discussed in more detaiL.
7. In conducting the Study, Gannett Fleming recommended the use of the
Equal Life Group procedure ("ELG"). ELG is a group method of depreciation whereby
property groups are subdivided according to service life (i.e. each equal life group
includes property with the same life span), thus eliminating the need to base
depreciation rates on the average service life of the assets. Under the ELG procedure,
the full cost of short-lived items is accrued during their lives and more accurately reflects
the timing of its diminution in value, leaving no deferral of accruals required to be added
to the annual cost associated with long-lived items. As an example, assume a new
property group is comprised of two assets each valued at $5000 with estimated service
lives of 5 years and 25 years, respectively. The first asset depreciates at a 20% rate
equaling $1000 in annual straight line depreciation expense. The second asset
depreciates at a 4% rate equaling $200 in annual straight line depreciation expense. In
the first year, the $1,200 in total depreciation expenses results in a 12% ($1,200 /
$10,000) depreciation rate for the property group when viewed in its entirety.
APPLICATION - Page 3
8. The Company requested that Gannett Fleming prepare alternative
depreciation rates based on the Average Service Life ("ASL") procedure. ASL is a
group method of depreciation whereby the rate of annual depreciation is based on the
average service life or average remaining service life of the group. This rate is applied
to the surviving balances of the asset group's costs. Assuming the same scenario as
outlined above, the ASL procedure would aggregate all the assets in the property group
before computing annual depreciation expense. In other words, instead of the two
$5000 assets depreciating at separate rates, the ASL procedure would assume the
$10,000 in combined assets had an average life of 15 years ((5 years + 25 years)/2).
With an average annual straight line depreciation rate of 6.67% (100% / 15), the annual
depreciation expense for this propert group would be only $667 ($10,000 * 6.67%) in
the first year. As compared to the ELG procedure, the ASL procedure tends to lengthen
asset category service lives and thus reduce depreciation and depreciation reserves in
the early years. This effect can be seen in the comparison of ELG and ASL procedures
included as Attachment 2.
9. Based on depreciable electric plant in service on December 31, 2006 of
$3,467,925,739, use of the ELG procedure would increase the Company's total annual
depreciation expense by approximately $16.2 million more than use of the ASL
procedure. The portion of the increase allocated to the Company's Idaho operations
would be approximately $15.0 millon. Although Idaho Power agrees with Gannett
Fleming's recommendation that ELG is the superior procedure for determining
depreciation accrual rates, the Company recognizes that ELG is more costly to
ratepayers in the near-term and that the Commission recently approved new
APPLICATION - Page 4
depreciation rates for Avista Corp. and Rocky Mountain Power using the ASL procedure
in Order Nos. 30498 and 30499. The Company believes the proposed depreciation
changes using the Average Service Life procedure are reasonable and appropriate.
Therefore, despite its preference for the ELG procedure, Idaho Power is proposing use
of the ASL procedure in this proceeding.
10. Simultaneous with the filing of this Application, the Company has filed its
direct case consisting of the testimony and exhibit of witness John J. Spanos. The
Company stands ready for immediate consideration of this Application.
MODIFIED PROCEDURE
11. Idaho Power believes that a hearing is not necessary to consider the
issues presented herein, and respectfully requests that this Application be processed
under Modified Procedure, i.e., by written submissions rather than by hearing. RP 201
et seq. If however, the Commission determines that a technical hearing is required, the
Company stands ready to present its testimony and support the Application in such
hearing.
COMMUNICATIONS AND SERVICE OF PLEADINGS
12. Service of pleadings, exhibits, orders and other documents relating to this
proceeding should be served on the following:
Lisa D. Nordstrom
Barton L. Kline
Idaho Power Company
P.O. Box 70
Boise,ID 83707
lnordstrom (Ç idahopower.com
bkline (Ç idahopower.com
Jeannette C. Bowman
John R. Gale
Idaho Power Company
P.O. Box 70
Boise, I D 83707
¡bowman (Ç idahopower.com
rgale (Ç idahopower.com
APPLICATION - Page 5
REQUEST FOR RELIEF
13. Idaho Power Company respectfully requests that the Commission issue an
Order approving the revised depreciation rates, with such revised depreciation rates to
become effective August 1, 2008.
DATED at Boise, Idaho this ¡$day of iJ, 2008.
cÆf)~~LISA . NORDSTROM
APPLICATION - Page 6
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ATTACHMENT 2
DEPRECIATION PROCEDURES
EQUAL LIFE GROUP (ELG) VS. AVERAGE SYSTEM LIFE (ASL)
Depr Life
Investment (*)(Years)
ELG
Asset #1 $5,000 5
Asset #2 $5,000 25
$10,000
ASL
Total Weighted
Assets $10,000 15
* Assumes no salvage value or removal costs.
ELG Procedure I ASL Procedure I I ASL Variance I
Depr Depr Annual Accum Depr Accum
5-Yr Prop 25-Yr Prop Expense Depr 15-Yr Prop Depr
Yr 1 1,000 200 1,200 1,200 667 667 (533)
Yr2 1,000 200 1,200 2,400 667 1,333 (533)
Yr3 1,000 200 1,200 3,600 667 2,000 (533)Yr4 1,000 200 1,200 4,800 667 2,667 (533)
Yr 5 1,000 200 1,200 6,000 667 3,333 (533)Yr6 200 200 6,200 667 4,000 467
Yr 7 200 200 6,400 667 4,667 467
Yr8 200 200 6,600 667 5,333 467
Yr 9 200 200 6,800 667 6,000 467
Yr 10 200 200 7,000 667 6,667 467
Yr 11 200 200 7,200 667 7,333 467
Yr 12 200 200 7,400 667 8,000 467
Yr 13 200 200 7,600 667 8,667 467
Yr 14 200 200 7,800 667 9,333 467
Yr 15 200 200 8,000 667 10,000 467
Yr 16 200 200 8,200 (200)
Yr 17 200 200 8,400 (200)
Yr 18 200 200 8,600 (200)
Yr 19 200 200 8,800 (200)
Yr20 200 200 9,000 (200)
Yr 21 200 200 9,200 (200)
Yr 22 200 200 9,400 (200)
Yr23 200 200 9,600 (200)
Yr24 200 200 9,800 (200)
Yr 25 200 200 10,000 (200)
Total 5,000 5,000 10,000 10,000 (0)