20080401Spanos Direct.pdf

Rd r:C t: 1\1 CD\~J-l- ¡ .v L-
tuna APR -I ~i\l 3: S2
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE
APPLICATION OF IDAHO POWER
COMPAN FOR AUTHORITY TO
INSTITUTE REVISED DEPRECIATION
RATES FOR ELECTRIC PLANT IN
SERVICE
CASE NO. IPC-E-08-06
IDAHO POWER COMPAN
DIRECT TESTIMONY
OF
JOHN J. SPANOS
1
2 A.
Q.Please state your name and business address.
My name is John J. Spanos. My business address is
3 207 Senate Avenue, Camp Hill, Pennsylvania.
4 Q.
5 A.
Are you associated with any firm?
Yes.I am associated with the firm of Gannett
6 Fleming, Inc. - Valuation and Rate Division.
7 Q.
8 Fleming, Inc.?
How long have you been associated with Gannett
9 A. I have been associated with the firm since college
11
10 graduation in June, 1986.
Q.
12 A.
13 Division.
14 Q.
15 A.
What is your position with the firm?
I am a Vice President of the Valuation and Rate
What is your educational background?
I have Bachelor of Science degrees in Industrial
16 Management and Mathematics from Carnegie-Mellon University and
17 a Master of Business Administration from York College.
18 Q.
19 A.
Do you belong to any professional societies?
Yes.I am a member of the Society of Depreciation
20 Professionals and the American Gas Association/Edison Electric
21 Institute Industry Accounting Committee.
22 Q.
23 depreciation expert?
Do you hold any special certification as a
24 A.
25 established national standards for depreciation professionals.
Yes. The Society of Depreciation Professionals has
26 The Society administers an examination to become certified in
SPANOS, Di 1
Idaho Power Company
1 this field. I passed the certification exam in September 1997
2 and was recertified in August 2003.
3 Q.Please outline your experience in the field of
4 depreciation.
5 A.In June, 1986, I was employed by Gannett Fleming,
6 Inc. as a Depreciation Analyst. During the period from June,
7 1986 through December, 1995, I helped prepare numerous
8 depreciation and original cost studies for utility companies
9 in various industries.I helped perform depreciation studies
10 for the following telephone companies: United Telephone of
11 Pennsylvania, United Telephone of New Jersey and Anchorage
12 Telephone Utility.I helped perform depreciation studies for
13 the following companies in the railroad industry: Union
14 Pacific Railroad, Burlington Northern Railroad and Wisconsin
15 Central Transportation Corporation.
16 During this time I also helped perform depreciation
17 studies for the following organizations in the electric
18 industry: Chugach Electric Association, The Cincinnati Gas and
19 Electric Company (CG&E), The Union Light, Heat and Power
20 Company (ULH&P), Northwest Territories Power Corporation and
21 the City of Calgary - Electric System.
22 I helped perform depreciation studies for the
23 following pipeline companies: TransCanada Pipelines Limited,
24 Trans Mountain Pipe Line Company Ltd., Interprovincial Pipe
25 Line Inc., Nova Gas Transmission Limited and Lakehead Pipeline
26 Company.
SPANOS, Di 2
idaho Power Company
1 I helped perform depreciation studies for the
2 following gas companies: Columbia Gas of Pennsylvania,
3 Columbia Gas of Maryland, The Peoples Natural Gas Company, T.
4 W. Phillips Gas & Oil Company, CG&E, ULH&P, Lawrenceburg Gas
5 Company and Penn Fuel Gas, Inc.
6 I helped perform depreciation studies for the
7 following water companies: Indiana-American Water Company,
8 Consumers Pennsylvania Water Company and The York Water
9 Company; and depreciation and original cost studies for
10 Philadelphia Suburban Water Company and Pennsylvania-American
11 Wa ter Company.In each of the above studies, I assembled
12 and analyzed historical and simulated data, performed field
13 reviews, developed preliminary estimates of service life and
14 net salvage, calculated annual depreciation, and prepared
15 reports for submission to state public utility commissions or
16 federal regulatory agencies. I performed these studies under
17 the general direction of William M. Stout, P. E.
18 In January, 1996, I was assigned to the position of
19 Supervisor of Depreciation Studies.In July, 1999, I was
20 promoted to the position of Manager, Depreciation and
21 Valuation Studies.In December, 2000, I was promoted to my
22 present position as Vice-President of the Valuation and Rate
23 Division of Gannett Fleming, Inc. and I became responsible for
24 conducting all depreciation, valuation and original cost
25 studies, including the preparation of final exhibits and
SPANOS, Di 3
Idaho Power Company
1 responses to data requests for submission to the appropriate
2 regulatory bodies.
3 Since January 1996, I have conducted depreciation studies
4 similar to those previously listed including assignments for
5 Pennsylvania American Water Company,Aqua Pennsylvania,
6 Kentucky American Water Company, Virginia American Water
7 Company, Indiana American Water Company, Hampton Water Works
8 Company, Omaha Public Power District, Enbridge Pipe Line
9 Company, Inc., Columbia Gas of Virginia, Inc., Virginia
10 Natural Gas Company,National Fuel Gas Distribution
11 Corporation - New York and Pennsylvania Divisions, The City of
12 Bethlehem Bureau of Water,The City of Coatesville
13 Authority, The City of Lancaster - Bureau of Water, Peoples
14 Energy Corporation, The York Water Company, Public Service
15 Company of Colorado,Enbridge Pipelines,Enbridge Gas
16 Distribution, Inc., Reliant Energy-HLP, Massachusetts-American
17 Water Company, St. Louis County Water Company, Missouri-
18 American Water Company, Chugach Electric Association, Alliant
19 Energy, Oklahoma Gas & Electric Company, Nevada Power Company,
20 Dominion Virginia Power, NUI-Virginia Gas Companies, Pacific
21 Gas & Electric Company, PSI Energy, NUI - Elizabethtown Gas
22 Company, Cinergy Corporation - CG&E, Cinergy Corporation -
23 ULH&P, Columbia Gas of Kentucky, SCANA, Inc., Idaho Power
24 Company, EI Paso Electric Company, Central Hudson Gas &
25 Electric, Centennial Pipeline Company, CenterPoint Energy-
26 Arkansas, CenterPoint Energy - Oklahoma, CenterPoint Energy -
SPANOS, Di 4
Idaho Power Company
1 Entex, CenterPoint Energy - Louisiana, NSTAR - Boston Edison
2 Company, Westar Energy, Inc., PPL Electric Utili ties, PPL Gas
3 Utili ties, Wisconsin Power & Light Company, TransAlaska
4 Pipeline, Avista Corporation, Northwest Natural Gas, Allegheny
5 Energy Supply, Inc., Public Service Company of North Carolina,
6 South Jersey Gas Company, Duquesne Light Company, MidAerican
7 Energy Company, Laclede Gas, Duke Energy Company, Duke Energy
8 Carolinas, Duke Energy Ohio Gas, Duke Energy Kentucky,
9 Bonneville Power Administration, NSTAR Electric and Gas
10 Company, EPCOR Distribution, Inc. and B. C. Gas Utility, Ltd.
11 My additional duties include determining final life and
12 salvage estimates, conducting field reviews and presenting
13 recommended depreciation rates to management for their
14 consideration.
15 Q.Have you submitted testimony to any state utility
16 commission on the subject of utility plant depreciation?
17 A.Yes. I have submitted testimony to the Pennsylvania
18 Public Utility Commission, the Commonwealth of Kentucky Public
19 Service Commission, the Public Utilities Commission of Ohio,
20 the Nevada Public Utility Commission, the Public Utilities
21 Board of New Jersey, the Missouri Public Service Commission,
22 the Massachusetts Department of Telecommunications and Energy,
23 the Alberta Energy & Utili ty Board, the Idaho Public Utility
24 Commission, the Louisiana Public Service Commission, the State
25 Corporation Commission of Kansas, the Oklahoma Corporate
26 Commission, the Public Service Commission of South Carolina,
SPANOS, Di 5
Idaho Power Company
1 Railroad Commission of Texas - Gas Services Division, the New
2 York Public Service Commission, Illinois Commerce Commission,
3 the Indiana Utility Regulatory Commission, the California
4 Public Utili ties Commission, the Federal Energy Regulatory
5 Commission ("FERC"), the Arkansas Public Service Commission,
6 the Public Utility Commission of Texas, the Regulatory
7 Commission of Alaska, and the North Carolina utilities
8 Commission.
9 Q.Have you had any addi tional education reI a ting to
10 utility plant depreciation?
11 A.Yes.I have completed the following courses
12 conducted by Depreciation Programs, Inc.: "Techniques of Life
13 Analysis," "Techniques of Salvage and Depreciation Analysis,"
14 "Forecasting Life and Salvage," "Modeling and Life Analysis
15 Using Simulation" and "Managing a Depreciation Study." I have
16 also completed the "Introduction to Public Utility Accounting"
1 7 program conducted by the American Gas Association.
18 Q.What is the purpose of your testimony in this
19 proceeding?
20 A.I am sponsoring the depreciation study I performed
21 on behalf of Idaho Power Company.
22 Q.Please define the concept of depreciation.
23 A.Depreciation refers to the loss in service value not
24 restored by current maintenance, incurred in connection with
25 the consumption or prospective retirement of utility plant in
26 the course of service from causes, which can be reasonably
SPANOS, Di 6
Idaho Power Company
1 anticipated or contemplated, against which the Company is not
2 protected by insurance.Among the causes to be gi ven
3 consideration are wear and tear, decay, action of the
4 elements, inadequacy, obsolescence, changes in the art,
5 changes in demand and the requirements of public authorities.
6 Q.Was the depreciation study identified as Exhibit 1
7 to your testimony prepared under your direction and control?
8 A.Yes.
9 Q.What depreciation procedure did you initially
10 recommend to the Company?
11 A.I recommended the use of the Equal Life Group
12 procedure as this procedure best matches the recovery rate of
13 capital investment with the asset service value.
14 Q.Did idaho Power request that you prepare an
15 alternative to the preferred procedure?
16 A.Yes, the Company requested i prepare a depreciation
17 study based on the use of the Average Service Life procedure.
18 Q.Do you continue to believe that the ELG is the more
19 appropriate procedure to be used in the Company's depreciation
20 study?
21 A.Yes, the Equal Life Group procedure is the superior
22 method for determining depreciation accrual rates.In the
23 Equal Life Group procedure, also known as the unit summation
24 procedure, the property group is subdivided according to
25 service life.That is, each equal life group includes that
26 portion of the property which experiences the life of that
SPANOS, Di 7
idaho Power Company
1 specific group. The relative size of each equal life group is
2 determined from the property's life dispersion curve.The
3 calculated depreciation for the property group is the
4 summation of the calculated depreciation based on the service
5 life of each equal life unit.
6 This procedure eliminates the need to base annual
7 depreciation expense on average lives, inasmuch as each group
8 has a single life.The full cost of short-lived items is
9 accrued during their lives, leaving no deferral of accruals
10 required to be added to the annual cost associated with long-
11 lived items. The depreciation expense for the property group
12 is the summation of the depreciation expense based on the
13 service life of each equal life group.
14 Q.Is Exhibit 1 a true and accurate copy of the
15 depreciation study performed by you on behalf of Idaho Power
16 Company using the Average Service Life procedure?
17 A.Yes.
18 Q.Does Exhibit 1 accurately portray the results of
19 your depreciation study using the Average Service Life
20 procedure as of December 31, 2006?
21 A.Yes.
22 Q.In conducting the depreciation study, did you follow
23 generally accepted practices in the field of depreciation
24 valuation?
25 A Yes.
26 Q.Please describe the contents of Exhibit 1.
SPANOS, Di 8
idaho Power Company
1 A.I recommend changes to the depreciation rates
2 currently in use as follows:
3
4
5
6
7
8
9
Function Existing %
Steam Production Plant 3 .07%
Hydraulic Production Plant 1.99%
Other Production Plant 2.77%
Transmission Plant 2.18%
Distribution Plant 3.26%General Plant 5.52%
10
Recommended %
2.15%
2.32%
3.23%
2.11%
2.49%
6.52%
Introduction,
The exhibit is presented in three parts.Part I,
11 scope and basis thethepresentsfor
12 depreciation study. Part II, Methods Used in Study, includes
13 descriptions of the basis of the study, the estimation of
14 survivor curves and net salvage and the calculation of annual
15 and accrued depreciation.Part III, Results of Study,
16 presents a description of the results, summaries of the
17 depreciation calculations, graphs and tables that relate to
18 the service life and net salvage analyses, and the detailed
19 depreciation calculations.
20 The table on pages III-4 through III-II presents the
21 estimated survivor curve, the net salvage percent, the
22 original cost as of December 31, 2006, the book reserve and
23 the calculated annual depreciation accrual and rate for each
24 account or subaccount. The section beginning on page III-12
25 presents the results of the retirement rate and simulated
26 plant balance analyses prepared as the historical bases for
27 the service life estimates.The section beginning on page
SPANOS, Di 9
Idaho Power Company
1 III-148 presents the results of the salvage analysis.The
2 section beginning on page III-226 presents the depreciation
3 calculations related to surviving original cost as of December
4 31, 2006.
5 Q.Have you prepared a summary of your detailed
6 recommendations that are described in Exhibit I?
7 A.Yes, pages III-4 through III-II of Exhibit 1 set
8 forth the annual depreciation accrual rates as of December 31,
9 2006.
10 Q.Please explain how you performed your depreciation
11 study.
12 A.I used the straight line remaining life method of
13 depreciation, with the Average Service Life procedure. The
14 annual depreciation is based on a method of depreciation
15 accounting that seeks to distribute the unrecovered cost of
16 fixed capital assets over the average remaining life of the
17 property within a group rather than recovering the unrecovered
18 costs over the estimated remaining useful life of each unit,
19 or group of assets.
20 For General Plant Accounts 391.1, 391.2, 393.0,
21 394.0,395.0,397.1,397.2,397.3,397.4 and 398, I used the
22 straight line remaining life method of amortization.The
23 account numbers identified throughout my testimony represent
24 those in effect as of December 31, 2006.The annual
25 amortization is based on amortization accounting that
26 distributes the unrecovered cost of fixed capital assets over
SPANOS, Di 10
Idaho Power Company
1 the remaining amortization period selected for each account
2 and vintage.
3 Q.How did you determine the recommended annual
4 depreciation accrual rates?
5 A.i did this in two phases. In the first phase, I
6 estimated the service life and net salvage characteristics for
7 each depreciable group, that is, each plant account or
8 subaccount identified as having similar characteristics.In
9 the second phase, I calculated the composite remaining lives
10 and annual depreciation accrual rates based on the service
11 life and net salvage estimates determined in the first phase.
12 Q.Please describe the first phase of the depreciation
13 study, in which you estimated the service life and net salvage
14 characteristics for each depreciable group.
15 A.The service life and net salvage study consisted of
16 compiling historical data from records related to Idaho
17 Power's plant; analyzing these data to obtain historical
18 trends of survivor characteristics; obtaining supplementary
19 information from management and operating personnel concerning
20 practices and plans as they relate to plant operations; and
21 interpreting the above data and the estimates used by other
22 electric utili ties to form judgments of average service life
23 and net salvage characteristics.
24 Q.What historical data did you analyze for the purpose
25 of estimating service life characteristics?
SPANOS, Di 11
Idaho Power Company
1 A.I analyzed the Company's accounting entries that
2 record plant transactions during the period 1946 through 2006.
3 The transactions included additions, retirements, transfers,
4 sales and the related balances.The Company records included
5 surviving dollar value by year installed for each plant account
6 as of December 31, 2006.
7 Q.What method did you use to analyze this service life
8 data?
9 A.I used the retirement rate method. This is the most
10 appropriate method when retirement data covering a long period
11 of time is available, because this method determines the average
12 rates of retirement actually experienced by the Company during
13 the period of time covered by the depreciation study.
14 . Q.Please describe how you used the retirement rate
15 method to analyze Idaho Power's service life data.
16 A.I applied the retirement rate analysis to each
17 different group of property in the study.For each property
18 group, I used the retirement rate data to form a life table
19 which, when plotted, shows an original survivor curve for that
20 property group.Each original survivor curve represents the
21 average survivor pattern experienced by the several vintage
22 groups during the experience band studied.The survivor
23 patterns. do not necessarily describe the life characteristics of
24 the property group; therefore, interpretation of the original
25 survivor curves is required in order to use them as valid
SPANOS, Di 12
Idaho Power Company
1 considerations in estimating service life.The Iowa type
2 survivor curves were used to perform these interpretations.
3 Q.What is an "Iowa type Survivor Curve" and how did you
4 use such curves to estimate the service life characteristics for
5 each property group?
6 A.Iowa type curves are a widely used group of survivor
7 curves that contain the range of survivor characteristics
8 usually experienced by utilities and other industrial companies.
9 The Iowa curves were developed at the Iowa State College
10 Engineering Experiment Station through an extensive process of
11 observing and classifying the ages at which various types of
12 property used by utilities and other industrial companies had
13 been retired.
14 Iowa type curves are used to smooth and extrapolate
15 original survivor curves determined by the retirement rate
16 method. The Iowa curves and truncated Iowa curves were used in
17 this study to describe the forecasted rates of retirement based
18 on the observed rates of retirement and the outlook for future
19 retirements.
20 The estimated survivor curve designations for each
21 depreciable property group indicate the average service life,
22 the family wi thin the Iowa system to which the property group
23 belongs, and the relative height of the mode. For example, the
24 Iowa 37-Rl indicates an average service life of thirty-seven
25 years; a right-moded, or R, type curve (the mode occurs after
SPANOS, Di 13
Idaho Power Company
1 average life for right-moded curves); and a low height, 1, for
2 the mode (possible modes for R type curves range from 1 to 5).
3 Q.Did you physically observe idaho Power's plant and
4 equipment in the field as part of your depreciation study?
5 A.Yes.i made a field review of Idaho Power's property
6 on August 27 through 29, 2007, to observe representative
7 portions of plant.Field reviews are conducted to become
8 familiar wi th Company operations and obtain an understanding of
9 the function of the plant and information with respect to the
10 reasons for past retirements and the expected future causes of
11 retirements. This knowledge as well as information from other
12 discussions with management was incorpora ted in the
13 interpretation and extrapolation of the statistical analyses.
14 Q.Were there any significant differences in this study
15 from the previous study?
16 A.Yes, there were. The most significant change was the
17 estimated life spans for steam facilities. Each steam plant has
18 a life span that is longer than the current estimate. Boardman
19 and both Valmy units have a recommended life span of 50 years
20 and Bridger has a life span of 52 years. These recommended life
21 spans are 5 to 13 years longer than currently in effect.The
22 other change is the segregation of Automated Meter Reading (AM)
23 equipment for the other meter assets.The AMR assets have a
24 shorter life expectancy than other meter assets. These assets
25 are identified as Account 370.1, Meters - AM Equipment, with an
26 average service life of 15 years.
SPANOS, Di 14
Idaho Power Company
1 Q.Please describe how you estimated net salvage
2 percentages.
3 A.I estimated the net salvage percentages by
4 incorporating the historical data for the period 1954 through
5 2006 and considered estimates for other electric companies.
6 Q.Please describe the second phase of the process that
7 you used in the depreciation study in which you calculated
8 composite remaining lives and annual depreciation accrual rates.
9 A.After I estimated the service life and net salvage
10 characteristics for each depreciable property group,I
11 calculated the annual depreciation accrual rates for each group,
12 using the straight line remaining life method, and using
13 remaining lives weighted consistent with the Average Service
14 Life procedure.
15 Q.Please describe the straight line remaining life
16 method of depreciation.
17 A.The straight line remaining life method of
18 depreciation allocates the original cost of the property, less
19 accumulated depreciation, less future net salvage, in equal
20 amounts to each year of remaining service life.
21 Q.Please describe the Average Service Life procedure.
22 A.The Average Service Life procedure is a method for
23 determining the remaining life annual accrual for each vintage
24 property group.Under this procedure, the rate of annual
25 depreciation is based on the average service life of the group,
26 and this rate ls applied to the surviving balances of the
SPANOS, Di 15
Idaho Power Company
1 group's cost.The average remaining life ls derived from the
2 area under the survivor curve between the attained age of the
3 vintage and the maximum age. The future book accruals (original
4 cost less book reserve) are divided by the average remaining
5 life of the vintage which is determined by the average service
6 life.
7 Q.Please describe amortization accounting.
8 A.In amortization accounting, units of property are
9 capitalized in the same manner as they are in depreciation
10 accounting. Amortization accounting is used for accounts with a
11 large number of units, but small asset values, therefore,
12 depreciation accounting is difficult for these assets because
13 periodic inventories are required to properly reflect plant in
14 service. Consequently, retirements are recorded when a vintage
15 is fully amortized rather than as the units are removed from
16 service.That is, there is no dispersion of retirement.All
17 units are retired when the age of the vintage reaches the
18 amortization period. Each plant account or group of assets is
19 assigned a fixed period which represents an anticipated life
20 which the asset will render full benefit.For example, in
21 amortization accounting, assets that have a 20-year amortization
22 period will be fully recovered after 20 years of service and
23 taken off the Company books, but not necessarily removed from
24 service.In contrast, assets that are taken out of service
25 before 20 years remain on the books until the amortization
26 period for that vintage has expired.
SPANOS, Di 16
Idaho Power Company
1 Q.Amortization accounting is being implemented to which
2 plant accounts?
3 A.Amortization accounting ls only appropriate for
4 certain General Plant accounts.These accounts are 391.1,
5 39 1 . 2, 393. 0, 394. 0 , 395. 0 , 397. 1 , 397. 2 , 397. 3, 397. 4 and 398. 0
6 which represent only two percent of depreciable plant.
7 Q.Please use an example to illustrate how the annual
8 depreciation accrual rate for a particular group of property is
9 presented in your depreciation study, Exhibit 1.
10 A.i will use Account 362, Station Equipment, as an
11 example as it is a typical depreciable group.
12 The retirement rate method was used to analyze
13 the survivor characteristics of this property group. Aged plant
14 accounting data was compiled from 1916 through 2006 and analyzed
15 in periods that best represent the overall service life of this
16 property. The life tables for the 1996-2006 experience band is
17 presented on pages III-94 through III-96 of the report.The
18 life tables display the retirement and surviving ratios of the
19 aged plant data exposed to retirement by age interval.For
20 example, Page III-94 shows $10,548 retired at age 0.5 with
21 $74,096,933 exposed to retirement. Consequently, the retirement
22 ratio is .0001 and the surviving ratio is 0.9999.This life
23 table, or original survivor curve, is plotted along with the
24 estimated smooth survivor curve, the 50-RO. 5 on page III-93.
25 My calculation of the annual depreciation related to
26 the original cost at December 31, 2006, of utility plant is
SPANOS, Di 17
Idaho Power Company
1 presented on pages III-365 through iii-367. The calculation is
2 based on the 50-RO. 5 survivor curve, 5% negative net salvage,
3 the attained age, and the al loca ted book reserve.The
4 tabulation sets forth the installation year, the original cost,
5 calculated accrued depreciation, allocated book reserve, future
6 accruals, remaining life and annual accrual. These totals are
7 brought forward to the table on page III-I0.
S Q.What date does the company propose that the new
9 depreciation rates become effective?
10 A.I have been advised that the Company desires an August
11 1, 200S implementation date.
12 Q.Does this conclude your Testimony?
13 A.Yes.
SPANOS, Di 18
Idaho Power Company
RECElVED
20U8 APR - I PH 3: 53
BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
CASE NO. IPC-E-08-06
IDAHO POWER COMPANY
EXHIBIT NO.1
JOHN J. SPANOS
IDAHO POWER COMPANY
BOISE, IDAHO
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2006
liannett Fleming
Valaatla. and Ratl! Dlulslan
Harrisburg, Pennsylvania Calgary, Alberta Valley Forge, Pennsylvania
IDAHO POWER COMPANY
Boise, Idaho
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2006
GANNETI FLEMING, INC. - VALUATION AND RATE DIVISION
Harrisburg, Pennsylvania
Gannett Fleming
GANNETT FLEMING. INC.
P.O. Box 67100
Harrisburg, PA 17106-7100
Location:
207 Senate Avenue
Camp Hil, PA 17011
Offce: [phone]
Fax: [phone]
ww.gannettfeming.com
January 17. 2008
Idaho Power Company
1221 West Idaho Street
Boise,ID 83702
ii
Attention Mr. Larry Tuckness
Financial Team Leader
Ladies & Gentlemen:
Pursuant to your request, we have conducted a depreciation study related to the
electric plant of Idaho Power Company as of December 31. 2006. The attached report
presents a description of the methods used in the estimation of depreciation, the summary
of annual and accrued depreciation, the statistical support for the service life and net
salvage estimates, and the detailed tabulations of annual and accrued depreciation.
Respectfully submitted.
GANNETT FLEMING. INC.~).~
JOHN J. SPANOS
Vice President
Valuation and Rate Division
JJS:krm
A Tradition of Excellence
CONTENTS
PART i. INTRODUCTION
Scope. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2
Plan of Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2
Basis of Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3
Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 1-3
Survivor Curve and Net Salvage Estimates. . . . . . . . . . . . . . . . . . . . . . . . . 1-3
Calculation of Depreciation ..................................... 1-4
PART II. METHODS USED IN THE
ESTIMATION OF DEPRECIATION
Depreciation ..................................................... 11-2
Service Life and Net Salvage Estimation ................................ 11-3
Average Service Life .......................................... 11-3
Survivor Curves ................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-3
Iowa Type Curves ....................................... 11-5
Retirement Rate Method of Analysis .............................. 11-10
Schedules of Annual Transactions in Plant Records. . . . . . . . . . . . . 11-11
Schedule of Plant Exposed to Retirement. . . . . . . . . . . . . . . . . . . . . 11-14
Original Life Table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-16
Smoothing the Original Survivor Curve. . . . . . . . . . . . . . . . . . . . . . . 11-18
Field Trips .................................................. 11-19
Service Life Considerations ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-24
Salvage Analysis ............................................. 11-28
Net Salvage Considerations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-28
Calculation of Annual and Accrued Depreciation ......................... 11-30
Single Unit of Propert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-31
Group Depreciation Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-32
Remaining Life Annual Accruals ............................ 11-32
Average Service Life'Procedure ............................ 11-32
Calculation of Annual and Accrued Amortization ......................... 11-33
PART III. RESULTS OF STUDY
Qualification of Results. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-2
Description of Statistical Support ..................................... ~i-2
Description of Depreciation Tabulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-3
- iii -
CONTENTS, cant.
PART IIi. RESULTS OF STUDY, cant.
Summary of Estimated Survivor Curves, Net Salvage, Original Cost,
Book Depreciation Reserve and Calculated Annual Depreciation
Rates as of December 31, 2006 ...............................
Service Life Statistics ............................................
Net Salvage Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Depreciation Calculations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- iv-
111-4
111-12
111-148
111-226
IDAHO POWER COMPANY
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2006
PART i. INTRODUCTION
SCOPE
This report presents the results of the depreciation study prepared for Idaho Power
Company ("Company") as applied to electric plant in service as of December 31, 2006.
It relates to the concepts, methods and basic judgments which underlie recommended
annual depreciation accrual rates related to current electric plant in service.
The service life and net salvage estimates resulting from the study were based on
informed judgment which incorporated analyses of historical plant retirement data as
recorded through 2006; a review of Company practice and outlook as they relate to plant
operation and retirement; and consideration of current practice in the electric industry,
including knowledge of service life and salvage estimates used for other electric properties.
PLAN OF REPORT
Part I includes brief statements of the scope and basis of the study. Part II presents
descriptions of the methods used in the service life and salvage studies and the methods
and procedures used in the calculation of depreciation. Part III presents the results of the
study, including summary tables, survivor curve charts and life tables resulting from the
retirement rate method of analysis; tabular results of the historical net salvage analyses;
and detailed tabulations of the calculated remaining lives and annual accruals.
1-2
BASIS OF STUDY
Depreciation
For most accounts, the annual depreciation was calculated by the straight line
method using the average service life procedure and the remaining life basis. For certain
General Plant accounts, the annual depreciation was based on amortization accounting.
The calculated remaining lives and annual depreciation accrual rates were based on
attained ages of plant in service and the estimated service life and salvage characteristics
of each depreciable group.
Survivor Curve and Net Salvage Estimates
The procedure for estimating survivor curves, which define service lives and
remaining lives, consisted of compilng historical service life data for the plant accounts or
other depreciable groups, analyzing the historical data base through the use of accepted
techniques, and forecasting the survivor characteristics for each depreciable account or
group. These forecasts were based on interpretations of the historical data analyses and
the probable future. The combination of the historical data and the estimated future trend
yields a complete pattern of life characteristics, i.e., a survivor curve, from which the
average service life and remaining service life are derived.
The historical data analyzed for life estimation purposes were compiled through
2006 from the Company's plant accounting records. Such data included plant additions,
retirements, transfers and other activity recorded by the Company for each of its plant
accounts and subaccounts.
The estimates of net salvage by account incorporated a review of experienced costs
of removal and salvage related to plant retirements by function, and consideration of trends
1-3
exhibited by the historical data. Each component of net salvage, Le., cost of removal and
salvage, was stated in dollars and as a percent of retirement.
An understanding of the function of the plant and information with respect to the
reasons for past retirements and the expected causes of future retirements was obtained
through field trips and discussions with operating and management personneL. The
supplemental information obtained in this manner was considered in the interpretation and
extrapolation of the statistical analyses.
Calculation of Depreciation
The depreciation accrual rates were calculated using the straight line method, the
remaining life basis and the average service life depreciation procedure. The life span
technique was used for certain facilities. In this technique, an average date of final
retirement was estimated for each such facility, and the estimated survivor curves applied
to each vintage were truncated at ages coinciding with the dates of final retirement.
The continuation of amortization accounting for certain accounts is recommended
because of the disproportionate plant accounting effort required when compared to the
minimal original cost of the large number of items in these accounts. An explanation of the
calculation of annual and accrued amortization is presented on page 11-33 of the report.
1-4
PART II. METHODS USED IN
THE ESTIMATION OF DEPRECIATION
DEPRECIATION
Depreciation, as defined in the Uniform System of Accounts, is the loss in service
value not restored by current maintenance, incurred in connection with the consumption
or prospective retirement of electric plant in the course of service from causes which are
known to be in current operation and against which the utility is not protected by insurance.
Among the causes to be given consideration are wear and tear, decay, action of the
elements, inadequacy, obsolescence, changes in the art, changes in demand,
requirements of public authorities, and, in the case of natural electric companies, the
exhaustion of natural resources.
Depreciation, as used in accounting, is a method of distributing fixed capital costs,
less net salvage, over a period of time by allocating annual amounts to expense. Each
annual amount of such depreciation expense is part of that year's total cost of providing
utility service. Normally, the period of time over which the fixed capital cost is allocated to
the cost of service is equal to the period of time over which an item renders service, that
is, the item's service life. The most prevalent method of allocation is to distribute an equal
amount of cost to each year of service life. This method is known as the straight line
method of depreciation.
The calculation of annual depreciation based on the straight line method requires
the estimation of average life and salvage. These subjects are discussed in the sections
which follow.
11-2
SERVICE LIFE AND NET SALVAGE ESTIMATION
Average Service Life
The use of an average service life for a propert group implies that the various units
in the group have different lives. Thus, the average life may be obtained by determining
the separate lives of each of the units, or by constructing a survivor curve by plotting the
number of units which survive at successive ages. A discussion of the general concept of
survivor curves is presented. Also, the Iowa type survivor curves are reviewed.
Survivor Curves
The survivor curve graphically depicts the amount of property existing at each age
throughout the life of an original group. From the survivor curve, the average life of the
group, the remaining life expectancy, the probable life, and the frequency curve can be
calculated. In Figure 1, a typical smooth survivor curve and the derived curves are
illustrated. The average life is obtained by calculating the area under the survivor curve,
from age zero to the maximum age, and dividing this area by the ordinate at age zero. The
remaining life expectancy at any age can be calculated by obtaining the area under the
curve, from the observation age to the maximum age, and dividing this area by the percent
surviving at the observation age. For example, in Figure 1, the remaining life at age 30 is
equal to the crosshatched area under the survivor curve divided by 29.5 percent surviving
at age 30. The probable life at any age is developed by adding the age and remaining life.
If the probable life of the property is calculated for each year of age, the probable life curve
shown in the chart can be developed. The frequency curve presents the number of units
retired in each age interval and is derived by obtaining the differences between the amount
of property surviving at the beginning and at the end of each intervaL.
11-3
10
0
.J
~
'"
\
,
~s
u
r
v
i
v
o
r

C
u
r
v
e
\-
..
P
r
o
b
a
b
l
e

L
i
f
e

C
u
r
v
e
~\
\
\
\
\
Av
e
r
a
g
e

L
i
f
e
\
~
\
~
I
I
"
.
.
~
M'

d
"
"
-
ax
i
m
u
m

i
e
,
"
,
\
~
Pr
o
b
a
b
l
e

L
i
f
e
"-
"
~
,
~
E
x
p
e
c
t
a
n
c
y
~
.-
Ag
e
~
,
Mo
d
e

\
.
\.
~
~
~
"
Fr
e
q
u
e
n
c
y

C
u
r
v
e

"
v
~
--
~
'-
,/
~
/
/
/
/
~
~

'
"
~
~~
i
j
/
/
/
/
-
;
,

-
~
90 80 70
CDc
6
0
"S
;
"~::CJ

5
0
..c ~CD

4
0
a.
30 20 10
o
25

3
0

3
5
Ag
e

I
n

Y
e
a
r
s
Fi
g
u
r
e

1
.

A

T
y
p
i
c
a
l

S
u
r
v
i
v
o
r

C
u
r
v
e

a
n
d

D
e
r
i
v
e
d

C
u
r
v
e
s
10
15
20
40
45
5
50
55
!l
4
~
3
&
1
ë
2
~
a.
60
Iowa Type Curves. The range of survivor characteristics usually experienced by
utility and industrial properties is encompassed by a system of generalized survivor curves
known as the Iowa type curves. There are four families in the lówa system, labeled in
accordance with the location of the modes of the retirements in relationship to the average
life and the relative height of the modes. The left moded curves, presented in Figure 2, are
those in which the greatest frequency of retirement occurs to the left of, or prior to, average
service life. The symmetrical moded curves, presented in Figure 3, are those in which the
greatest frequency of retirement occurs at average service life. The right moded curves,
presented in Figure 4, are those in which the greatest frequency occurs to the right of, or
after, average service life. The origin moded curves, presented in Figure 5, are those in
which the greatest frequency of retirement occurs at the origin, or immediately after age
zero. The letter designation of each family of curves (L, S, R or 0) represents the location
of the mode of the associated frequency curve with respect to the average service life. The
numbers represent the relative heights of the modes of the frequency curves within each
family.
The Iowa curves were developed at the Iowa State College Engineering Experiment
Station through an extensive process of observation and classification of the ages at which
industrial property had been retired. A report of the study which resulted in the
classification of property survivor characteristics into 18 type curves, which constitute three
of the four families, was published in 1935 in the form of the Experiment Station's Bulletin
125.1 These type curves have also been presented in subsequent Experiment Station
1Winfrey, Robley. Statistical Analyses of Industrial Property Retirements. Iowa
State College, Engineering Experiment Station, Bulletin 125. 1935.
11-5
10
0 90 80 70
C)
i:.~

6
0
.~::en

5
0
..i:~
i
(¡

4
0
0'
a.
30 20 10
!!
5
0
~f4
5
14
0
Q.
3
5
o ..

3
0
.eë2
5
~if
2
0
'~
1
5
!i1
0
U-
5
I
L5
/L

\
J
\
1
L
2
\
z
IF
~
,/
z
~'l
LV
..
o
2
5

5
0

7
5

1
0
0

1
2
5

1
5
0

1
7
5

2
0
0

2
2
5

2
5
0

2
7
5

3
0
0
Ag
e
.

P
e
r
c
n
t

o
f

A
v
e
r
a
e

L
i
f
o
25
50
75
10
0

1
2
5

1
5
0

1
7
5

2
0
0
Ag
e
,

P
e
r
c
e
n
t

o
f

A
v
e
r
a
g
e

U
f
e
22
5
25
0
27
5
30
0
Fi
g
u
r
e

2
.

L
e
f
t

M
o
d
a
l

o
r

"
L
"

I
o
w
a

T
y
p
e

S
u
r
v
i
v
o
r

C
u
r
v
e
s
I\
TI oi--coc
CD
oi0
W-
(J ..'-oi
3
3 -"
CD ~0r+0..co--('CD
Q)"'-"-
0 CD I\
£
oi..--:i(J --"-0-oi""00~
=E c:
CD
Q)m -"
-l co ..
CD oi'-"C r
CD CD I\
(J 00c
=2 I\_.c:I\0 oi..
('c I\oi
=2 0
CDen I\..oi
w00
¿-II
Percent Surviving
-"o I\o ~o
-"(0 0o 0wooio0)o ..o 00oo
~
~/lJ
~¿0 ~~¿;¡t %~--
en0'
~",//-::;;~
~~~,~
~/Freuenc. Perct fo 10 Pet IntervlsCJô~~~~~~i;g0
~
r¡
..CI
~g .
Ul
~
~~!o
~ 8 '" II II
P -I~..'"JI!'." ..~~-II ..
ä CIa ..2. g ~".ci ..iJ ~'IlDII ..
i 8
....CI
..CI0
....CI
c.00
10
0 90 80 70
C)
c:
-S
;

6
0
-~:J en

5
0
..c:CD
i
~
0
00
CD

4
a.
30 20 10
co

5
0
iij4
5
.5 rO
ll

3
5
5:

3
0
,g r5
ll

2
0
f1
5
r1
0
u.
5
R5
22
5

2
5
0

2
7
5

3
0
0
o
2
5
10
0

1
2
5

1
5
0

1
7
5

2
0
0

2
2
5

2
5
0

2
7
5

3
0
0
Ag
e
,

P
e
r
c
e
n
t

o
f

A
v
e
r
a
g
e

L
i
f
e
o
25
50
75
Fi
g
u
r
e

4
.

R
i
g
h
t

M
o
d
a
l

o
r

n
R
n

I
o
w
a

T
y
p
e

S
u
r
v
i
v
o
r

C
u
r
v
e
s
."--coc
eD
oi.
0::.co--:J
~~0 CDa.-0Q)-CD0£..-:i--0 0-..-
~-0 CD~QJ
Q) -CO
-I CDr"'æ'"0
CD
enc
~_.c:0..
("c
~
CDen
6-11
Percent Surviving
..o I\o .io
..co 0o 0..o 00owoC1oeno ¿./~~V'./g
K ~~V
~t ~~,
~V
'/7
A
,
Freuecy. Percnt for 10 Percnt IntrvlsN ... .... .. .. I\Q)COON .(7 CO 0 0 J
7/i
N/U1 j ./~
U10
~/ g
I
I l8 71 '"
'/" ..II N I ii~ U1
:: ..J- U1 /ao~..II ..l:g
~8
~U1
NU10
N..U1
~0
j I
o
I\C1
C1o
..
C1
..oo
..I\
C1
..
C1o
....
C1
I\oo
I\I\C1
I\C1o
I\..
C1
woo
bulletins and in the text, "Engineering Valuation and Depreciation."2 In 1957, Frank V. B.
Couch, Jr., an Iowa State COllege graduate student, submitted a thesis3 presenting his
development of the fourth family consisting of the four 0 type survivor curves.
Retirement Rate Method of Analysis
The retirement rate method is an actuarial method of deriving survivor curves using
the average rates at which property of each age group is retired. The method relates to
propert groups for which aged accounting experience is available or for which aged
accounting experience is developed by statistically aging unaged amounts and is the
method used to develop the original stub survivor curves in this study. The method (also
known as the annual rate method) is ilustrated through the use of an example in the
following text, and is also explained in several publications, including "Statistical Analyses
of Industrial Property Retirements,"4 "Engineering Valuation and Depreciation,"5 and
"Depreciation Systems. "e
The average rate of retirement used in the calculation of the percent surviving for
the survivor curve (life table) requires two sets of data: first, the property retired during a
period of observation, identified by the propert's age at retirement; and second, the
property exposed to retirement at the beginnings of the age intervals during the same
2Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation
and Depreciation, 2nd Edition. New York, McGraw-Hil Book Company. 1953.
3Couch, Frank V. B., Jr. "Classification of Type 0 Retirement Characteristics of
Industrial Property." Unpublished M.S. thesis (Engineering Valuation). Library, Iowa State
College, Ames, Iowa. 1957.
4Winfrey, Robley, Supra Note 1.
5Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2.
eWolf,Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University
Press. 1994
11-10
period. The period of observation is referred to as the experience band, and the band of
years which represent the installation dates of the property exposed to retirement during
the experience band is referred to as the placement band. An example of the calculations
used in the development of a life table follows. The example includes schedules of annual
aged property transactions, a schedule of plant exposed to retirement, a life table and
ilustrations of smoothing the stub survivor curve.
Schedules of Annual Transactions in Plant Records. The property group used to
ilustrate the retirement rate method is observed for the experience band 1997-2006 during
which there were placements during the years 1992-2006. In order to ilustrate the
summation of the aged data by age interval, the data were compiled in the manner
presented in Tables 1 and 2 on pages 11-12 and 11-13. In Table 1, the year of installation
(year placed) and the year of retirement are shown. The age interval during which a
retirement occurred is determined from this information. In the example which follows,
$10,000 of the dollars invested in 1992 were retired in 1997. The $10,000 retirement
occurred during the age interval between 4% and 5% years on the basis that approximately
one-half of the amount of property was installed prior to and subsequent to July 1 of each
year. That is, on the average, property installed during a year is placed in service at the
midpoint of the year for the purpose of the analysis. All retirements also are stated as
occurring at the midpoint of a one-year age interval of time, except the first age interval
which encompasses only one-half year.
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installation year combination for that age
11-11
TA
B
L
E

2
.

O
T
H
E
R

T
R
A
N
S
A
C
T
I
O
N
S

F
O
R

E
A
C
H

Y
E
A
R

1
9
9
7
-
2
0
0
6
Ex
p
e
r
i
e
n
c
e

B
a
n
d

1
9
9
7
-
2
0
0
6
SU
M
M
A
R
I
Z
E
D

B
Y

A
G
E

I
N
T
E
R
V
A
L
Pl
a
c
e
m
e
n
t

B
a
n
d

1
9
9
2
-
2
0
0
6
Ac
q
u
i
s
i
t
i
o
n
s
,

T
r
a
n
s
f
e
r
s

a
n
d

S
a
l
e
s
,

T
h
o
u
s
a
n
d
s

o
f

D
o
l
l
a
r
s
Ye
a
r
Du
r
i
n
g

Y
e
a
r
To
t
a
l

D
u
r
i
n
g
Ag
e
Pl
a
c
e
d
19
9
7
19
9
8
19
9
9
20
0
0
20
0
1
20
0
2
20
0
3
20
0
4
20
0
5
20
0
6
Ag
e

I
n
t
e
r
v
a
l
In
t
e
r
v
a
l
(1

)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
(9
)
(1
0
)
(1
1

)
(1
2
)
(1
3
)
19
9
2
-
-
-
-
-
-
60
8
-
-
-
-
13
%
-
1
4
%
19
9
3
-
-
-
-
-
-
-
-
-
-
-
12
%
-
1
3
%
19
9
4
-
-
-
-
-
-
-
-
-
-
-
11
%
-
1
2
%
19
9
5
-
-
-
-
-
-
-
(5
)
b
-
-
60
10
%
-
1
1
%
19
9
6
-
-
-
-
-
-
-
68
-
-
-
9%
-
1
0
%
19
9
7
-
-
-
-
-
-
-
-
-
(5
)
8%
-
9
%
19
9
8
-
-
-
-
-
-
-
-
-
6
7%
-
8
%
i
19
9
9
-
-
-
-
-
-
-
-
-
6%
-
7
%
..w
20
0
0
-
-
-
-
(1
2
)
b
-
-
-
5%
-
6
%
20
0
1
-
-
-
-
22
8
-
-
4%
-
5
%
20
0
2
-
-
(1
9
)
b
-
-
10
3%
-
4
%
20
0
3
-
-
-
-
-
2%
-
3
%
20
0
4
-
-
(1
0
2
t
(1
2
1

)
1%
-
2
%
20
0
5
-
-
-
%-
1
%
20
0
6
-
0-
%
-
To
t
a
l
-
-
-
-
-
-
60
(3
0
)
22
(1
0
2
)
(
5
0
)
=
=
=
=
=
=
=
=
8
T
r
a
n
s
f
e
r

A
f
f
e
c
t
i
n
g

E
x
p
o
s
u
r
e
s

a
t

B
e
g
i
n
n
i
n
g

o
f

Y
e
a
r
b
T
r
a
n
s
f
e
r

A
f
f
e
c
t
i
n
g

E
x
p
o
s
u
r
e
s

a
t

E
n
d

o
f

Y
e
a
r
C
S
a
l
e

w
i
t
h

C
o
n
t
i
n
u
e
d

U
s
e
Pa
r
e
n
t
h
e
s
e
s

d
e
n
o
t
e

C
r
e
d
i
t

a
m
o
u
n
t
.
intervaL. For example, the total of $143,000 retired for age interval 4 Yz-5% is the sum ofthe
retirements entered on Table 1 immediately above the stairstep line drawn on the table
beginning with the 1997 retirements of 1992 installations and ending with the 2006
retirements of the 2001 installations. Thus, the total amount of 143 for age interval 4 %-5%
equals the sum of:
10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20.
In Table 2, other transactions which affect the group are recorded in a similar
manner. The entries ilustrated include transfers and sales. The entries which are credits
to the plant account are shown in parentheses. The items recorded on this schedule are
not totaled with the retirements, but are used in developing the exposures at the beginning
of each age intervaL.
Schedule of Plant Exposed to Retirement. The development of the amount of plant
exposed to retirement at the beginning of each age interval is ilustrated in Table 3 on page
11-15.
The surviving plant at the beginning of each year from 1997 through 2006 is
recorded by year in the portion of the table headed "Annual Survivors at the Beginning of
the Year." The last amount entered in each column is the amount of new plant added to
the group during the year. The amounts entered in Table 3 for each successive year
following the beginning balance or addition are obtained by adding or subtracting the net
entries shown on Tables 1 and 2. For the purpose of determining the plant exposed to
retirement, transfers-in are considered as being exposed to retirement in this group at the
beginning of the year in which they occurred, and the sales and transfers-out are
considered to be removed from the plant exposed to retirement at the beginning of the
11-14
TA
B
L
E

3
.

P
L
A
N
T

E
X
P
O
S
E
D

T
O

R
E
T
I
R
E
M
E
N
T
JA
N
U
A
R
Y

1

O
F

E
A
C
H

Y
E
A
R

1
9
9
7
-
2
0
0
6
SU
M
M
A
R
I
Z
E
D

B
Y

A
G
E

I
N
T
E
R
V
A
L
Ex
p
e
r
i
e
n
c
e

B
a
n
d

1
9
9
7
-
2
0
0
6
Pl
a
c
e
m
e
n
t

B
a
n
d

1
9
9
2
-
2
0
0
6
Ex
p
o
s
u
r
e
s
.

T
h
o
u
s
a
n
d
s

o
f

D
o
l
l
a
r
s
To
t
a
l

a
t
An
n
u
a
l

S
u
r
v
i
v
o
r
s

a
t

t
h
e

B
e
g
i
n
n
i
n
g

o
f

t
h
e

Y
e
a
r
Ye
a
r
Be
g
i
n
n
i
n
g

o
f
Ag
e
Pl
a
c
e
d
19
9
7
19
9
8
19
9
9
20
0
0
20
0
1
20
0
2
20
0
3
20
0
4
20
0
5
20
0
6
Ag
e

I
n
t
e
r
v
a
l
In
t
e
r
v
a
l
(1

)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
(9
)
(1
0
)
(1
1

)
(1
2
)
(1
3
)
19
9
2
25
5
24
5
23
4
22
2
20
9
19
5
23
9
21
6
19
2
16
7
16
7
13
%
-
1
4
%
19
9
3
27
9
26
8
25
6
24
3
22
8
21
2
19
4
17
4
15
3
13
1
32
3
12
%
-
1
3
%
19
9
4
30
7
29
6
28
4
27
1
25
7
24
1
22
4
20
5
18
4
16
2
53
1
11
%
-
1
2
%
19
9
5
33
8
33
0
32
1
31
1
30
0
28
9
27
6
26
2
24
2
22
6
82
3
10
%
-
1
1
%
19
9
6
37
6
36
7
35
7
34
6
33
4
32
1
30
7
29
7
28
0
26
1
1,
0
9
7
9%
-
1
0
%
19
9
7
42
0
8
41
6
40
7
39
7
38
6
37
4
36
1
34
7
33
2
31
6
1,
5
0
3
8%
-
9
%
i
19
9
8
46
0
8
45
5
44
4
43
2
41
9
40
5
39
0
37
4
35
6
1,
9
5
2
7%
-
8
%
~01
19
9
9
51
0
8
50
4
49
2
47
9
46
4
44
8
43
1
41
2
2,
4
6
3
6%
-
7
%
20
0
0
58
0
8
57
4
56
1
54
6
53
0
50
1
48
2
3,
0
5
7
5%
-
6
%
20
0
1
66
0
8
65
3
63
9
62
3
62
8
60
9
3,
7
8
9
4%
-
5
%
20
0
2
75
0
8
74
2
72
4
68
5
66
3
4,
3
3
2
3%
-
4
%
20
0
3
85
0
8
84
1
82
1
79
9
4,
9
5
5
2%
-
3
%
20
0
4
96
0
8
94
9
92
6
5,
7
1
9
1%
-
2
%
20
0
5
1,
0
8
0
8
1,
0
6
9
6,
5
7
9
%-
1
%
20
0
6
-
-
-
-
1.
2
2
0
8
7.
4
9
0
0-
%
To
t
a
l
1.
9
7
5
2.
3
8
2
2.
8
2
4
3,
3
1
8
3,
8
7
2
4.
4
9
4
52
4
7
6.
0
1
7
6.
8
5
2
7.
7
9
9
44
.
7
8
0
8
A
d
d
i
t
i
o
n
s

d
u
r
i
n
g

t
h
e

y
e
a
r
.
following year. Thus, the amounts of plant shown at the beginning of each year are the
amounts of plant from each placement year considered to be exposed to retirement at the
beginning of each successive transaction year. For example, the exposures for the
installation year 2002 are calculated in the following manner:
Exposures at age 0 = amount of addition
Exposures at age % = $750,000 - $ 8,000
Exposures at age 1% = $742,000 - $18,000
Exposures at age 2% = $724,000 - $20,000 - $19,000
Exposures at age 3% = $685,000 - $22,000
= $750,000
= $742,000
=$724,000
= $685,000
= $663,000
For the entire experience band 1997-2006, the total exposures at the beginning of
an age interval are obtained by summing diagonally in a manner similar to the summing
of the retirements during an age interval (Table 1). For example, the figure of 3,789, shown
as the total exposures at the beginning of age interval 4%-5%, is obtained by summing:
255 + 268 + 284 + 311 + 334 + 374 + 405 + 448 + 501 + 609.
Original Life Table. The original life table, ilustrated in Table 4 on page 11-17, is
developed from the totals shown on the schedules of retirements and exposures; Tables
1 and 3, respectively. The exposures at the beginning of the age interval are obtained from
the corresponding age interval of the exposure schedule, and the retirements during the
age interval are obtained from the corresponding age interval of the retirement schedule.
The retirement ratio is the result of dividing the retirements during the age interval by the
exposures at the beginning of the age intervaL. The percent surviving at the beginning of
each age interval is derived from survivor ratios, each of which equals one minus
11-16
TABLE 4. ORIGINAL LIFE TABLE
CALCULATED BY THE RETIREMENT RATE METHOD
Experience Band 1997-2006 Plácement Band 1992-2006
(Exposure and Retirement Amounts are in Thousands of Dollars)
Percent
Age at Exposures at Retirements Surviving at
Beginning of Beginning of During Age Retirement Survivor Beginning of
Interval Age Interval Interval Ratio Ratio Age Interval
(1 )(2)(3)(4)(5)(6)
0.0 7,490 80 0.0107 0.9893 100.00
0.5 6,579 153 0.0233 0.9767 98.93
1.5 5,719 151 0.0264 0.9736 96.62
2.5 4,955 150 0.0303 0.9697 94.07
3.5 4,332 146 0.0337 0.9663 91.22
4.5 3,789 143 0.0377 0.9623 88.15
5.5 3,057 131 0.0429 0.9571 84.83
6.5 2,463 124 0.0503 0.9497 81.19
7.5 1,952 113 0.0579 0.9421 77.11
8.5 1,503 105 0.0699 0.9301 72.65
9.5 1,097 93 0.0848 0.9152 67.57
10.5 823 83 0.1009 0.8991 61.84
11.5 531 64 0.1205 0.8795 55.60
12.5 323 44 0.1362 0.8638 48.90
13.5 167 26 0.1557 0.8443 42.24
35.66
Total 44,780 1,606
Column 2 from Table 3, Column 12, Plant Exposed to Retirement.
Column 3 from Table 1, Column 12, Retirements for Each Year.
Column 4 = Column 3 divided by Column 2.
Column 5 = 1.0000 minus Column 4.
Column 6 = Column 5 multiplied by Column 6 as of the Preceding Age IntervaL.
11-17
the retirement ratio. The percent surviving is developed by starting with 100% at age zero
and successively multiplying the percent surviving at the beginning of each interval
by the survivor ratio, Le., one minus the retirement ratio for that age intervaL. The
calculations necessary to determine the percent surviving at age 5% are as follows:
Percent surviving at age 4%=88.15
Exposures at age 4%=3,789,000
Retirements from age 4% to 5%=143,000
Retirement Ratio =143,000 + 3,789,000 =0.0377
Survivor Ratio =1.000 -0.0377 =0.9623
Percent surviving at age 5%=(88.15) x (0.9623)=84.83
The totals of the exposures and retirements (columns 2 and 3) are shown for the
purpose of checking with the respective totals in Tables 1 and 3. The ratio of the total
retirements to the total exposures, other than for each age interval, is meaningless.
The original survivor curve is plotted from the original life table (column 6, Table 4).
When the curve terminates at a percent surviving greater than zero, it is called a stub
survivor curve. Survivor curves developed from retirement rate studies generally. are stub
curves.
Smoothing the Original Survivor Curve. The smoothing of the original survivor curve
eliminates any irregularities and serves as the basis for the preliminary extrapolation to zero
percent surviving of the original stub curve. Even if the original survivor curve is complete
from 100% to zero percent, it is desirable to eliminate any irregularities, as there is stil an
extrapolation for the vintages which have not yet lived to the age at which the curve
reaches zero percent. In this study, the smoothing of the original curve with established
type curves was used to eliminate irregularities in the original curve.
The Iowa type curves are used in this study to smooth those original stub curves
which are expressed as percents surviving at ages in years. Each original survivor curve
11-18
was compared to the Iowa curves using visual and mathematical matching in order to
determine the better fitting smooth curves. In Figures 6, 7, and 8, the original curve
developed in Table 4 is compared with the L, S, and R Iowa type curves which most nearly
fit the original survivor curve. In Figure 6, the L 1 curve with an average life between 12 and
13 years appears to be the best fit. In Figure 7, the SO type curve with a 12-year average
life appears to be the best fit and appears to be better than the L 1 fitting. In Figure 8, the
R 1 type curve with a 12-year average life appears to be the best fit and appears to be
better than either the L 1 or the SO. In Figure 9, the three fittings, 12-L 1, 12-80 and 12-R1
are drawn for comparison purposes. It is probable that the 12-R1 Iowa curve would be
selected as the most representative of the plotted survivor characteristics of the group,
assuming no contrary relevant factors external to the analysis of historical data.
Field Trips
In order to be familiar with the operation of the Company and to observe
representative portions of the plant, a field trip was conducted. A general understanding
of the function of the plant and information with respect to the reasons for past retirements
and the expected future causes of retirements was obtained during this trip. This
knowledge and information were incorporated in the interpretation and extrapolation of the
statistical analyses.
The plant facilities visited during 2002 and 2007 are as follows:
August 27, 2007
Bennett Mountain Plant
Bliss Plant
11-19
en Ii-ZLU:E
LUU
a!a:..Z Q.It.co
Ii
i§ ~~
z !5 ia: u ~enl5 It)-t. i-LUZ!È- cr
VIi
is i§LLi- -a:i -It..X
~ Z LU
i- a:8.. :ic: i-C\
I VI
iZ ::..c:en- LU eni- ::-a: a:a: ::Xi- Uen:: a:LL.. c:::.. ::!5::u
Vi
II. a:co ~~~/::t.t.a:..c:
//;V--.
cY ~/-
.~- ci-.3:
i 0C\-,
-~V V-.
I V--
CC/
ø V/;
ø p
.
;~
t
rx
ia
l:
5l
(Ia:a:
Lú)-in- z-
Lú
Lla:
c:-
in
8 ~c:
CD R
c:~~c::2 ia 5l c:
~N I A I A~n5 iN3~~3d
11-20
LlZ
6
0
..;:
i
..
I\
;:
..
a::i(f

5
0
i-Zwua:w
1
l
0
0.
10
0
~
"
FI
G
U
R
E

7
.

I
L
L
U
S
T
R
A
T
I
O
N

O
F

T
H
E

H
A
T
C
H
I
N
G

O
F

A
N

O
R
I
G
I
N
A
L
SU
R
V
I
V
O
R

C
U
R
V
E

W
I
T
H

A
N

S
O

I
O
W
A

T
Y
P
E

C
U
R
V
E
.
~
~
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
9
7
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
:

1
9
9
2
-
2
0
0
6

P
L
A
C
E
H
E
N
T
S
~
~~
~
1
1
-
(
0
'\
~
R
1
2
-
5
0
"\
/
I
O
W
A
13
-
5
0
"\
~~~
~
'\
""
~
~
~
~
~
~
~
~
908070302010
o
5
10
15
AG
E

I
N

Y
E
A
R
S
20
25
30
UlI-ZLi:ELi..l:a:..Z a-
t:coã: i.1S0::N
Z !5 iNa: U 0101
t5 lt~t: I-LiZ~- a:
is ël Li
/t- ..a:a:Li:E -a-a:xLiLi:i zI- a:co0.. :i 0o l-N
7J
i~ :I "
- Li mI- ::-
~ !5 xI- U
~ a:../Li.. 0 ::.. ::a:- -::
~7::u
ai !5 ..Ul a:Li z
!5 t:/t:a:..0
-//Va:
i(Y../-
a: 3:
VV :/i a~ "-~/a:
i..~vA
d ty
Ií 1/
)fl
II
oo 5l l5 ~~oLn o::g oN o
aN I A I MmS lN3:i~3d
11-22
oN)
Kl
~
tiIIa:w)-
Ln- z-
wt.a:
o-
Ln
o
t.Z
6
0
..;:
I
..
N
;:
(,
a::J(f

5
0
i-Zwua:lt

1
1
0
10
0
~
~
FI
G
U
R
E

9
.

I
L
L
U
S
T
R
A
T
I
O
N

O
F

T
H
E

M
A
T
C
H
I
N
G

O
F

A
N

O
R
I
G
I
N
A
L
""
SU
R
V
I
V
O
R

C
U
R
V
E

W
I
T
H

L
I
.

S
O

A
N
D

R
I

I
O
W
A

T
Y
P
E

C
U
R
V
E
S
.
~
~
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
9
7
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
9
2
-
2
0
0
6

P
L
A
C
E
M
E
N
T
S
~
&~
tx

/
I
O
W
F
12
-
R
i
'\
~
A
1
2
-
5
0
A
1

2
-
L

i
~
~~
~~
"-
~
r-
"'
~
I-
--
i:
908070302010
o
5
10
15
AG
E

I
N

Y
E
A
R
S
20
25
30
August 28. 2007
Shoshone Falls Plant
Twin Falls Plant
Milner Dam
Milner Plant
American Falls Plant
August 7. 2002
Evander Andrew (Danskin) Plant
October 14. 2002
Lower Salmon Plant
Upper Salmon B Plant
Upper Salmon A Plant
Upper Malad Plant
Lower Malad Plant
Hagerman Maintenance Shop
October 15. 2002
Swan Falls Plant
Hells Canyon Plant
Hells Canyon Hatchery
Brownlee Plant
Oxbow Plant
Oxbow Hatchery Plant
October 16. 2002
CHQ Building
Service Life Considerations
The service life estimates were based on judgment which considered a number of
factors. The primary factors were the statistical analyses of data; current Company policies
and outlook as determined during conversations with management; and the survivor curve
estimates from previous studies of this company and other electric utility companies.
For 26 of the plant accounts and subaccounts for which survivor curves were
estimated, the statistical analyses using the retirement rate method resulted in good to
excellent indications of the survivor patterns experienced. These accounts represent 66
percent of depreciable plant. Generally, the information external to the statistics led to no
significant departure from the indicated survivor curves for the accounts listed below. The
11-24
statistical support for the service life estimates is presented in the section beginning on
page 111-12.
STEAM PRODUCTION PLANT
311.00 Structures and Improvements
312.10 Boiler Plant Equipment - Scrubbers
312.20 Boiler Plant Equipment - Other
312.30 Boiler Plant Equipment - Railcars
314.00 Turbogenerator Units
315.00 Accessory Electric Equipment
316.00 Miscellaneous Plant Equipment
HYDRAULIC PRODUCTION PLANT
331.00 Structures and Improvements
332.20 Reservoirs, Dams and 'Waterways
333.00 Waterwheels, Turbines and Generators
334.00 Accessory Electric Equipment
TRANSMISSION PLANT
353.00 Station Equipment
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
DISTRIBUTION PLANT
361.00 Structures and Improvements
362.00 Station Equipment
367.00 Underground Conductors and Devices
370.00 Meters
371.20 Installation on Customer Premises
GENERAL PLANT
392.10
392.40
392.50
392.60
392.70
392.90
396.00
Transportation Equipment - Automobiles
Transportation Equipment - Small Trucks
Transportation Equipment - Miscellaneous
Transportation Equipment - Large Trucks (Hydraulic)
Transportation Equipment - Large Trucks (Non-Hydraulic)
Transportation Equipment - Trailers
Power Operated Equipment
Account 331.00, Structures and Improvements, is used to ilustrate the manner in
which the study was conducted for the groups in the preceding list. Aged plant accounting
data for the hydraulic production plant have been compiled for the years 1946 through
2006. These data have been coded in the course ofthe Company's normal record keeping
11-25
according to account or property group, type of transaction, year in which the transaction
took place, and year in which the electric plant was placed in service. The retirements,
other plant transactions, and plant additions were analyzed by the retirement rate method.
The interim survivor curve estimate is based on the statistical indications for the
period 1946 through 2006 and 1977 through 2006. The Iowa 100-R2.5 is a reasonable fit
of the stub original survivor curve. The 100-year interim service life is within the typical
service life range of 75 to 120 years for hydraulic production structures. The 1 OO-year life
reflects the Company's plans to replace small components of the structures prior to the final
retirement of the hydraulic production plant.
Inasmuch as production plant consists of large generating units, the life span
technique was employed in conjunction with the use of interim survivor curves which reflect
interim retirements that occur prior to the ultimate retirement of the major unit. An interim
survivor curve was estimated for each plant account, inasmuch as the rate of interim
retirements differ from account to account. The interim survivor curves estimated for steam
and hydraulic production plant were based on the retirement rate method of life analysis
which incorporated experienced aged retirements for the period 1980 through 2006 for
steam and 1946 through 2006 for hydraulic.
The life span estimates for power generating stations were the result of considering
experienced life spans of similar generating units, the age of surviving units, general
operating characteristics ofthe units, major refurbishing, and discussions with management
personnel concerning the probable long-term outlook for the units, and the estimate of the
operating partner.
The life span estimate for the thermal, base-load units is 50 to 52 years, which is
within the typical range of life spans for such units. Each of these units is operated by
11-26
another utility, therefore, a life span was determined to be consistent with the operating
partner. The 60 to 112-year lifespan for the hydraulic production facilities is within the
typical range. The life span of each facility is determined by condition and license dates.
Life spans of 35 and 40 years were estimated for the combustion turbines. These life span
estimates are typical for combustion turbines which are used primarily as peaking units.
A summary of the year in service, life span and probable retirement year for each
power production unit follows:
Major Probable
Year in Retirement
Service Year Life Span
1980 2030 50
1974 2026 52
1981 2031 50
1985 2035 50
Depreciable Group
Steam Production Plant
Boardman
Jim Bridger
Valmy 1
Valmy 2
Hydraulic Production Plant
Milner Dam
American Falls
Brownlee
Bliss
Cascade
Clear Lake
Hells Canyon
Lower Malad
Lower Salmon
Milner
Oxbow
Shoshone
Strike
Swan Falls
Twin Falls (Old)
Twin Falls (New)
Thousand Springs
Upper Malad
Upper Salmon A
Upper Salmon B
1992
1978
1960
1950
1983
1937
1967
1948
1949
1992
1961
1921
1952
1928,1994
1938
1995
1919
1948
1937
1947
Other Production Plant
Evander Andrews (Danskin)2001
11-27
2067
2055
2035
2033
2061
2017
2035
2033
2033
2068
2035
2031
2032
2040
2040
2040
2009
2033
2033
2033
2036
75
77
75
83
78
80
68
85
84
76
74
110
80
112,46
102
45
90
85
96
86
35
Major Probable
Year in Retirement
Depreciable Group Service Year Life Span
Salmon Diesel 1967 2007 40
Bennett Mountain 2005 2041 36
The survivor curve estimates for the remaining accounts were based on judgment
incorporating the statistical analyses and previous studies for this and other electric utilities.
Salvage Analysis
The estimates of net salvage by account were based in part on historical data
compiled through 2006. Cost of removal and salvage were expressed as percents of the
original cost of plant retired, both on annual and three-year moving average bases. The
most recent five-year average also was calculated for consideration. The net salvage
estimates by account are expressed as a percent of the original cost of plant retired.
Net Salvage Considerations
The estimates of future net salvage are expressed as percentages of surviving plant
in service, i.e., all future retirements. In cases in which removal costs are expected to
exceed salvage receipts, a negative net salvage percentage is estimated. The net-salvage
estimates were based on judgment which incorporated analyses of historical cost of
removal and salvage data, expectations with respect to future removal requirements and
markets for retired equipment and materials.
The analyses of historical cost of removal and salvage data are presented in the
section titled "Net Salvage Statistics" for the plant accounts for which the net salvage
estimate relied partially on those analyses.
Statistical analyses of historical data for the period 1954 through 2006 for electric
plant were analyzed. The analyses contributed significantly toward the net salvage
11-28
estimates for 31 plant accounts and subaccounts, representing 63 percent of the
depreciable plant, as follows:
Hydraulic Production Plant
331.00 Structures and Improvements
333.00 Waterwheels, Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
Transmission Plant
350.20 Land Right and Easements
352.00 Structures and Improvements
353.00 Station Equipment
354.00 Towers and Fixtures
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
Distribution Plant
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.00 Services
370.00 Meters
371.10 Photovoltaic Installations
371.20 Installation on Customer Premises
373.20 Street Lighting and Signal Systems
General Plant
390.11 Structures and Improvements - CHQ Building
390.12 Structures and Improvements - Excl. CHQ Building
392.00 Transportation Equipment - Combined
396.00 Power Operated Equipment
Account 364.00, Poles, Tower and Fixtures, is used to ilustrate the manner in which
the study was conducted for the groups in the preceding list. Net salvage data for the
period 1954 through 2006 were analyzed for this account. The data include cost of
removal, gross salvage and net salvage amounts and each ofthese amounts is expressed
11-29
as a percent of the original cost of regular retirements. Three-year moving averages for
the 1954-1956 through 2004-2006 periods were computed to smooth the annual amounts.
Cost of removal was high since the early to mid-1980s. The primary cause of the
high levels of cost of removal was the extra effort needed to take out the larger poles and
towers. Many of these retirements were due to highway renovations. Cost of removal for
the most recent five years averaged 97 percent.
Gross salvage has varied widely throughout the period but had begun to diminish
to much lower levels since the 1980s. The most recent five-year average of 7 percent
gross salvage reflects recent trends and the reduced market for poles and towers. High
levels of gross salvage in 1998 and 2001 related to highway relocation projects.
The net salvage percent based on the overall period 1954 through 2006 is 47
percent negative net salvage and based on the most recent five-year period is 91 percent.
The range of estimates made by other electric companies for Poles, Towers and Fixtures
is negative 30 to negative 75 percent. The net salvage estimate for poles is negative 50
percent, is within the range of other estimates and reflects the trend toward more negative
net salvage.
The net salvage percents for the remaining accounts were based on judgment
incorporating estimates of previous studies of this and other electric utilities.
CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION
After the survivor curve and salvage are estimated, the annual depreciation accrual
rate can be calculated. In the average service life procedure, the annual accrual rate is
computed by the following equation:
Annual Accrual Rate, Percent = (100% Net Salvage, Percent)
A verage Service Life
11-30
The calculated accrued depreciation for each depreciable property group represents that
portion of the depreciable cost of the group which wil not be allocated to expense through
Ratio = (1 - Average Remaining L!fe E~pectancy ) (1 - Net Salvage, Percent).Average Service Life
future depreciation accruals, if current forecasts of life characteristics are used as a basis
for straight line depreciation accounting.
The accrued depreciation calculation consists of applying an appropriate ratio to the
surviving original cost of each vintage of each account, based upon the attained age and
the estimated survivor curve. The accrued depreciation ratios are calculated as follows:
The application of these procedures is described for a single unit of propert and a
group of property units. Salvage is omitted from the description for ease of application.
Single Unit of Property
The calculation of straight line depreciation for a single unit of property is
straightforward. For example, if a $1,000 unit of propert attains an age of four years and
has a life expectancy of six years, the annual accrual over the total life is:
$1,000 (1 - ~) = $400.10
The accrued depreciation is:
$1,000 = $100 per year.
(4 + 6)
11-31
Group Depreciation Procedures
When more than a single item of property is under consideration, a group procedure
for depreciation is appropriate because normally all of the items within a group do not have
identical service lives, but have lives that are dispersed over a range of time. There are
two primary group procedures, namely, average service life and equal life group.
Remaining Life Annual Accruals. For the purpose of calculating remaining life
accruals as of December 31, 2006, the depreciation reserve for each plant account is
allocated among vintages in proportion to the calculated accrued depreciation for the
account. Explanations of remaining life accruals and calculated accrued depreciation
follow. The detailed calculations as of December 31,2006, are set forth in the Results of
Study section of the report.
Average Service Life Procedure. In the average service life procedure, the
remaining life annual accrual for each vintage is determined by dividing future book
accruals (original cost less book reserve) by the average remaining life of the vintage. The
average remaining life is a directly weighted average derived from the estimated future
survivor curve in accordance with the average service life procedure.
The calculated accrued depreciation for each depreciable property group represents
that portion of the depreciable cost of the group which would not be allocated to expense
through future depreciation accruals, if current forecasts of life characteristics are used as
the basis for such accruals. The accrued depreciation calculation consists of applying an
appropriate ratio to the surviving original cost of each vintage of each account, based upon
the attained age and service life. The straight lien accrued depreciation ratios are
calculated as follows for the average service life procedure:
Ratio = 1 _ Average Remaining LifeAverage Seivice Life
11-32
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION
Amortization is the gradual extinguishment of an amount in an account by
distributing such amount over a fixed period over the life of the asset or liability to which it
applies, or over the period during which it is anticipated the benefit wil be realized.
Normally, the distribution of the amount is in equal amounts to each year of the
amortization period.
The calculation of annual and accrued amortization requires the selection of an
amortization period. The amortization periods used in this report were based on judgment
which incorporated a consideration of the period during which the assets wil render most
of their service, the amortization period and service lives used by other utilities and the
service life estimates previously used for the asset under depreciation accounting.
Amortization accounting is proposed for certain General Plant accounts that
represent numerous units of propert, but a very small portion of depreciable electric plant
in service. The accounts and their amortization periods are as follows:
391.10
391.20
393
394
395
397
398
Account
Amortization
Period,
Years
Office Furniture and Equipment - Furniture
Office Furniture and Equipment - Computers
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Communication Equipment
Telephones
Microwaves
Radio
Fiber Optic
Miscellaneous Equipment
20
5
25
20
20
15
15
15
10
15
11-33
The calculated accrued amortization is equal to the original cost multiplied by the
ratio of the vintage's age to its amortization period. The annual amortization amount is
determined by dividing the original cost by the period of amortization for the account.
11-34
PART IIi. RESULTS OF STUDY
QUALIFICATION OF RESULTS
The calculated annual depreciation accrual rates are the principal results of the
study. Continued surveilance and periodic revisions are normally required to maintain
continued use of appropriate annual depreciation accrual rates. An assumption that
accrual rates can remain unchanged over a long period of time implies a disregard forthe
inherent variability in service lives and salvage and for the change of the composition of
property in service. The annual accrual rates were calculated in accordance with the
straight line remaining life method of depreciation using the average service life procedure
based on estimates which reflect considerations of current historical evidence and expected
future conditions.
The annual depreciation accrual rates are applicable specifically to the electric plant
in service as of December 31, 2006. For most plant accounts, the application of such
rates to future balances that reflect additions subsequent to December 31, 2006, is
reasonable for a period of three to five years.
DESCRIPTION OF STATISTICAL SUPPORT
The service life and salvage estimates were based on judgment which incorporated
statistical analyses of retirement data, discussions with management and consideration of
estimates made for other electric utility companies. The results of the statistical analyses
of service life are presented in the section titled "Service Life Statistics".
The estimated survivor curves for each account are presented in graphical form.
The charts depict the estimated smooth survivor curve and original survivor curve(s), when
applicable, related to each specific group. For groups where the original survivor curve was
plotted, the calculation of the original life table is also presented.
~i-2
The analyses of salvage data are presented in the section titled, "Net Salvage
Statistics". The tabulations present annual cost of removal and salvage data, three-year
moving averages and the most recent five-year average. Data are shown in dollars and
as percentages of original costs retired.
DESCRIPTION OF DEPRECIATION TABULATIONS
A summary of the results of the study, as applied to the original cost of electric plant
as of December 31, 2006, is presented on pages 111-4 through ~i-11 of this report. The
schedule sets forth the original cost, the book depreciation reserve, future accruals, the
calculated annual depreciation rate and amount, and the composite remaining life related
to electric plant.
The tables of the calculated annual depreciation accruals are presented in account
sequence in the section titled "Depreciation Calculations." The tables indicate the
estimated survivor curve and salvage percent for the account and set forth for each
installation year the original cost, the calculated accrued depreciation, the allocated book
reserve, future accruals, the remaining life and the calculated annual accrual amount.
~i-3
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
SU
M
M
A
R
Y

O
F

E
S
T
I
M
A
T
E
D

S
U
R
V
I
V
O
R

C
U
R
V
E
S
,

N
E
T

S
A
L
V
A
G
E
,

O
R
I
G
I
N
A
L

C
O
S
T
,

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

R
E
S
E
R
V
E

A
N
D
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S

A
S

O
F

D
E
C
E
M
B
E
R

3
1
,
2
0
0
6
NE
T
BO
O
K
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L
CO
M
P
O
S
I
T
E
SU
R
V
I
V
O
R
SA
L
V
A
G
E
OR
I
G
I
N
A
L
DE
P
R
E
C
I
A
T
I
O
N
FU
T
U
R
E
AC
C
R
U
A
L
AC
C
R
U
A
L
RE
M
A
I
N
I
N
G
AC
C
O
U
N
T
CU
R
V
E
PE
R
C
E
N
T
CO
S
T
RE
S
E
R
V
E
AC
C
R
U
A
L
S
AM
O
U
N
T
RA
T
E
LI
F
E
(1
)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
=
(
7
/
(
4
)
(9
)
=
(
6
)
/
(
7
)
EL
E
C
T
R
I
C

P
L
A
N
T
ST
E
A
M

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
31
0
.
2
0
LA
N
D

A
N
D

W
A
T
E
R

R
I
G
H
T
S
75
-
R
4
0
20
3
,
0
1
5
.
2
6
13
3
,
1
6
8
69
,
8
4
7
3,
6
7
4
1.
8
1
19
.
0
31
1
.
0
0
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
Bo
a
r
d
m
a
n
10
0
-
S
1
(1
0
)
13
,
6
6
4
,
7
6
4
.
3
4
10
,
4
0
1
,
8
3
2
4,
6
2
9
,
4
0
9
20
4
,
5
0
2
1.
5
0
22
.
6
Jim

B
r
i
d
g
e
r
10
0
-
S
1
(1
0
)
63
i

1
9
8
,
9
7

4
.
9
3
46
,
8
4
3
,
2
7
8
22
,
6
7
5
,
5
9
3
1,
1
9
8
,
7
5
3
1.
9
0
18
.
9
Va
l
m
y

U
n
i
t

1
10
0
-
S
1
(1
0
)
29
,
4
1
7
,
6
2
2
.
3
1
21
,
9
3
9
,
5
2
7
10
,
4
1
9
,
8
5
8
44
2
,
1
5
8
1.
5
0
23
.
6
Va
l
m
y

U
n
i
t

2
10
0
-
S
1
.
(1
0
)
24
,
2
5
5
,
3
3
2
.
3
2
15
,
6
7
1
,
9
6
4
11
,
0
0
8
,
9
0
3
40
2
,
2
6
6
1.
6
6
27
.
4
To
t
a
l

A
c
c
o
u
n
t

3
1
1
13
0
,
5
3
6
,
6
9
3
.
9
0
94
.
8
5
6
,
6
0
1
48
,
7
3
3
,
7
6
3
2,2
4
7
,
6
7
9
1.
7
2
21
.
7
31
2
.
1
0
BO
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

S
C
R
U
B
B
E
R
S
Ji
m

B
r
i
d
g
e
r
60
-
R
3
(5
)
58
,
9
0
8
,
3
6
5
.
6
5
41
,
1
6
6
,
3
9
5
20
,
6
8
7
,
3
8
9
1,
1
0
0
,
6
0
1
1.8
7
18
.
8
Va
l
m
y

U
n
i
t

2
60
-
R
3
(5
)
20
,
9
4
1
,
2
5
0
.
5
7
13
,
6
5
9
,
8
6
2
8,
3
2
8
,
4
5
1
--
6
6
6
1.5
1
26
.
3
i
To
t
a
l

A
c
c
o
u
n
t

3
1
2
.
1
79
,
8
4
9
,
6
1
6
.
2
2
54
,
8
2
6
.
2
5
7
29
,
0
1
5
,
8
4
0
1,4
1
7
,
2
6
7
1.
7
7
20
.
5
.i
31
2
.
2
0
BO
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
.

O
T
H
E
R
Bo
a
r
d
m
a
n
70
-
R
1
.
5
(5
)
35
,
2
8
8
,
0
3
4
.
4
0
24
,
9
9
1
,
8
9
9
12
,
0
6
0
,
5
3
7
54
7
,
8
8
8
1.5
5
22
.
0
Ji
m

B
r
i
d
g
e
r
70
-
R
1
.
5
(5
)
22
9
,
2
0
1
,
2
7
1
.
8
4
12
1
,
2
6
8
,
9
2
7
11
9
,
3
9
2
,
4
1
1
6,
4
1
8
,
6
4
1
2.8
0
18
.
6
Va
l
m
y

U
n
i
t

1
70
-
R
1
.
5
(5
)
76
,
7
2
3
,
9
6
7
.
2
5
48
,
6
8
1
,
4
0
8
31
,
8
7
8
,
7
5
7
1,
3
9
1
,
3
2
7
1.
8
1
22
.
9
Va
l
m
y

U
n
~

2
70
-
R
1
.
5
(5
)
80
,
4
1
8
,
3
3
4
.
1
1
49
,
7
3
5
,
3
4
9
34
,
7
0
3
,
9
0
2
1,
3
2
5
,
4
5
6
1.6
5
26
.
2
To
t
a
l

A
c
c
o
u
n
t

3
1
2
.
2
42
1
,
6
3
1
,
6
0
7
.
6
0
24
4
,
6
7
7
,
5
8
3
19
8
,
0
3
5
,
6
0
7
9,
6
8
3
,
3
1
2
2.3
0
20
.
5
31
2
.
3
0
BO
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

R
A
I
L
C
A
R
S
Bo
a
r
d
m
a
n
25
-
R
3
20
1,4
9
8
,
5
6
3
.
9
1
59
2
,
0
0
2
60
6
,
8
4
9
44
,
1
9
4
2.
9
5
13
.
7
Jim

B
r
i
d
g
e
r
25
-
R
3
20
2,4
7
8
,
4
7
7
9
1
1,
3
5
0
,
0
6
0
63
2
,
7
2
2
--
2
6
O
2.
3
1
11
.
1
To
t
a
l

A
c
c
o
u
n
t

3
1
2
.
3
3,9
7
7
,
0
4
1
.
8
2
1,9
4
2
,
0
6
2
1,2
3
9
,
5
7
1
10
1
,
4
5
4
2.
5
5
12
.
2
31
4
.
0
0
TU
R
B
O
G
E
N
E
R
A
T
O
R

U
N
I
T
S
Bo
a
r
d
m
a
n
50
-
5
0
.
5
.
(5
)
12
,
0
8
2
,
5
9
1
,
2
1
6,
9
1
4
,
5
8
6
5,7
7
2
,
1
3
6
28
2
,
0
4
4
2.
3
3
20
.
5
Ji
m

B
r
i
d
g
e
r
50
-
5
0
.
5
(5
)
68
,
9
3
8
,
5
7
4
.
3
0
32
,
9
2
0
,
9
5
1
39
,
4
6
4
,
5
5
3
2,
2
4
8
,
5
8
0
3.2
6
17
.
6
Va
l
m
y

U
n
~

1
50
-
5
0
.
5
(5
)
17
,
1
0
9
,
5
2
4
.
1
4
11
,
8
8
7
,
7
8
5
6,0
7
7
2
1
4
30
1
,
8
8
2
1.7
6
20
.
1
Va
l
m
y

Un
i
t

2
50
-
5
0
.
5
(5
)
24
,
4
5
5
,
2
5
2
.
3
0
15
,
4
0
5
,
9
3
8
10
,
2
7
2
,
0
7
7
44
9
,
9
7
7
1.8
4
22
.
8
To
t
a
l

A
c
c
o
u
n
t

3
1
4
12
2
,
5
8
5
,
9
4
1
.
9
5
67
,
1
2
9
,
2
6
0
61
.
5
8
5
,
9
8
0
3,
2
8
2
,
4
8
3
2.
6
8
18
.
8
31
5
.
0
0
AC
C
E
S
S
O
R
Y

E
L
E
C
T
R
I
C

E
Q
U
I
P
M
E
N
T
Bo
a
r
d
m
a
n
65
-
S
1
.
5
°
4,0
9
9
,
0
7
5
.
5
4
3,
1
8
7
.
4
2
0
91
1
,
6
5
5
42
,
9
5
1
1.0
5
21
.
2
Jim

B
r
i
d
g
e
r
65
-
5
1
.
5
°
25
,
3
6
8
,
1
8
6
.
7
2
20
,
2
7
1
,
1
6
9
5,
0
9
7
,
0
1
9
28
6
,
6
4
7
1.1
3
17
.
8
Va
l
m
y

U
n
i
t

1
65
.
5
1
.
5
°
15
,
9
0
8
,
2
8
4
.
2
3
11
,
2
7
6
,
0
0
3
4,
6
3
2
,
2
8
1
20
8
,
9
4
5
1.
3
1
22
.
2
Va
i
m
y

U
n
i
t

2
65
-
S
1
.
5
0
15
,
9
8
3
,
6
6
2
.
9
3
10
,
0
1
2
,
7
5
0
5,9
7
0
,
9
1
4
23
2
,
2
5
4
1.4
5
25
.
7
To
t
a
l

A
c
c
o
u
n
t

3
1
5
61
,
3
5
9
,
2
0
9
.
4
2
44
,
7
4
7
,
3
4
2
16
,
6
1
1
,
8
6
9
77
0
,
7
9
7
1.
2
6
21
.
6
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
SU
M
M
A
R
Y

O
F

E
S
T
I
M
A
T
E
D

S
U
R
V
I
V
O
R

C
U
R
V
E
S
.

N
E
T

S
A
L
V
A
G
E
.

O
R
I
G
I
N
A
L

C
O
S
T
,

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

R
E
S
E
R
V
E

A
N
D
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S

A
S

O
F

D
E
C
E
M
B
E
R

3
1
.

~
O
O
6
NE
T
BO
O
K
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L
CO
M
P
O
S
I
T
E
SU
R
V
I
V
O
R
SA
L
V
A
G
E
OR
I
G
I
N
A
L
DE
P
R
E
C
I
A
T
I
O
N
FU
T
U
R
E
AC
C
R
U
A
L
AC
C
R
U
A
L
RE
M
A
I
N
I
N
G
AC
C
O
U
N
T
CU
R
V
E
PE
R
C
E
N
T
CO
S
T
RE
S
E
R
V
E
AC
C
R
U
A
L
S
AM
O
U
N
T
RA
T
E
LI
F
E
(1
)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
=
(
7
)
/
(
4
)
(9
)
=
(
6
)
/
(
7
)
31
6
.
0
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
Bo
a
r
d
m
a
n
50
-
R
O
.
5
(5
)
1,
6
9
5
.
2
9
2
.
8
7
83
9
,
1
6
6
94
0
.
8
9
3
45
,
9
7
9
2.7
1
20
.
5
Ji
m

B
r
i
d
g
e
r
50
-
R
O
.
5
(5
)
4,
8
5
9
,
3
0
2
.
3
7
3,1
0
7
,
2
8
0
1,
9
9
4
,
9
8
9
11
4
.
1
4
4
2.3
5
17
.
5
Va
l
m
y

U
n
i
t

1
50
-
R
O
.
5
(5
)
3.
0
6
6
,
7
6
9
.
3
9
1.
8
4
,
8
2
0
1,
4
3
5
,
2
8
9
68
,
2
0
4
2.2
2
21
.
0
Va
l
m
y

U
n
i
t

2
50
.
R
O
.
5
(5
)
1,
6
8
6
,
0
5
3
.
1
8
90
5
,
7
3
7
86
4
,
6
1
9
36
.
2
4
4
2.1
5
23
.
9
To
t
a
l

A
c
c
o
u
n
t

3
1
6
11
,
3
0
7
,
4
1
7
.
8
1
6.6
3
7
,
0
0
3
5,
2
3
5
,
7
9
0
26
4
,
5
7
1
2.3
4
19
.
8
31
6
.
1
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

A
U
T
O
M
O
B
I
L
E
S
10
-
L
2
.
5
25
58
,
8
5
9
.
9
5
1,
7
4
6
42
,
3
9
9
5,
0
1
9.5
2
7.
6
31
6
.
4
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

S
M
A
L
L

T
R
U
C
K
S
Jim

B
r
i
d
g
e
r
10
-
L
2
.
5
25
20
8
,
1
4
2
.
1
2
18
0
,
8
6
4
(2
4
,
7
5
7
)
0
Va
l
m
y

U
n
i
t

1
10
-
L
2
.
5
25
18
,
0
0
3
.
4
4
15
,
1
5
1
(1
,
6
4
8
)
0
To
t
a
l

A
c
c
o
u
n
t

3
1
6
.
4
22
6
,
1
4
5
.
5
6
19
6
,
0
1
5
(2
6
,
4
0
5
)
°
31
6
.
5
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

M
I
S
C
E
L
L
A
N
E
O
U
S
i
Bo
a
r
d
m
a
n
10
-
L
2
.
5
25
41
.
5
8
5
.
3
9
6,
1
4
9
25
,
0
4
0
2,
9
0
0
6.
9
7
8.6
oi
Jim

B
r
i
d
g
e
r
10
-
L
2
.
5
25
23
,
3
6
0
.
9
0
10
,
2
3
8
7,2
8
3
95
8
4.
1
0
7.6
Va
l
m
y

U
n
i
t

1
10
-
L
2
.
5
25
59
,
4
3
3
.
9
4
16
,
2
5
1
28
,
3
2
4
3.
5
2
9
5.
9
4
8.0
To
t
a
l

A
c
c
o
u
n
t

3
1
6
.
5
12
4
,
3
8
0
.
2
3
32
,
6
3
8
60
,
6
4
7
7,
3
8
7
5.
9
4
8.
2
31
6
.
7
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
.
-
L
A
R
G
E

T
R
U
C
K
S
19
-
5
2
25
25
1
,
3
6
0
.
5
2
25
,
5
7
5
16
2
,
9
4
5
9,7
6
0
3.
8
8
16
.
7
31
6
.
8
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
.
-
P
O
W
E
R

O
P
E
R
A
T
E
D

E
(
16
-
S
0
30
1,
1
1
4
,
4
3
1
.
3
0
(5
7
9
,
8
4
0
)
1.3
5
9
,
9
4
3
14
5
,
7
1
4
13
.
0
8
9.3
TO
T
A
L

S
T
E
A
M

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
83
3
,
2
2
5
,
7
2
1
.
5
4
51
4
.
6
2
5
,
4
1
0
36
2
,
1
2
7
,
7
9
6
17
,
9
3
9
,
6
9
9
2.
1
5
HY
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
33
1
.
0
0
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
Ha
g
e
r
m
a
n

M
a
i
n
t
e
n
a
n
c
e

S
h
o
p
10
0
-
R
2
.
5
(2
5
)
1,5
5
8
,
2
0
0
.
4
5
58
8
,
7
2
4
1.
3
5
9
,
0
2
7
64
,
1
1
7
4.1
1
21
.
2
Mi
l
n
e
r

Da
m

10
0
-
R
2
.
5
(2
5
)
81
4
.
2
2
4
.
2
5
23
0
,
8
5
4
78
6
,
9
2
6
13
,
9
9
0
1.
7
2
56
.
3
Ni
a
g
a
r
a

S
p
r
i
n
g
s

H
a
t
c
h
e
r
y
10
0
-
R
2
.
5
(2
5
)
5,0
2
9
.
5
5
5
.
8
0
1.2
7
5
.
8
8
0
5.
0
1
1
,
0
6
4
17
9
,
7
6
6
3.
5
7
27
.
9
He
l
l
s

C
a
n
y
o
n

M
a
i
n
t
e
n
a
n
c
e

S
h
o
p
10
0
-
R
2
.
5
(2
5
)
1,6
0
4
,
8
3
3
.
9
5
56
6
,
9
3
4
1,
4
3
9
,
1
0
7
51
,
5
0
1
3.2
1
27
.
9
Ra
p
i
d

R
i
v
e
r

H
a
t
c
h
e
r
y
10
0
-
R
2
.
5
.
(2
5
)
2,4
0
2
,
6
8
3
.
4
9
92
8
,
5
4
0
2,
0
7
4
,
8
1
4
74
,
3
1
0
3.
0
9
27
.
9
Am
e
r
i
c
a
n

F
a
l
l
s
10
0
-
R
2
.
5
(2
5
)
11

,
8
5
7
.
4
0
1
.
2
9
6,
0
3
8
,
6
7
5
8,
7
8
3
,
0
7
3
19
7
,
1
0
7
1.
6
6
44
.
6
Br
o
w
n
l
e
e
10
0
-
R
2
.
5
(2
5
)
30
.
0
6
8
,
2
0
8
.
6
3
17
,
4
9
1
,
5
3
4
20
,
0
9
3
,
7
2
7
72
6
,
2
7
0
2,
4
2
27
.
7
Bl
i
s
s
10
0
-
R
2
.
5
(2
5
)
66
6
,
8
4
8
.
6
3
40
0
,
7
0
3
43
2
,
8
6
1
17
,
0
4
9
2.
5
6
25
.
4
Ca
s
c
a
d
e
10
0
-
R
2
.
5
(2
5
)
7,3
6
4
,
1
5
3
.
7
3
3.
0
5
1
,
9
7
3
6.1
5
3
,
2
2
1
12
3
,
3
3
6
1.
6
7
49
.
9
Cle
a
r

L
a
k
e
10
0
-
R
2
.
5
(2
5
)
19
3
.
2
7
8
.
7
0
17
8
.
4
1
8
63
,
1
8
1
6,
0
7
2
3.1
4
10
.
4
He
l
l
s

C
a
n
y
o
n
10
0
.
R
2
.
5
(2
5
)
2,
4
0
3
,
4
9
5
.
6
4
89
4
,
6
1
2
2,
1
0
9
,
7
5
7
76
.
1
2
4
3.1
7
27
.
7
Lo
w
e
r

M
a
l
a
d
10
0
-
R
2
.
5
(2
5
)
60
0
.
7
4
6
.
7
8
37
3
,
6
3
0
37
7
3
0
3
15
,
2
1
4
2.5
3
24
.
8
Lo
w
e
r

S
a
l
m
o
n
10
0
-
R
2
.
5
(2
5
)
88
8
,
3
0
3
.
0
3
52
7
,
1
7
7
58
3
,
2
0
0
22
,
8
4
9
2.5
7
25
.
5
Mil
n
e
r
10
0
.
R
2
.
5
(2
5
)
9,
5
1
2
,
5
8
9
.
1
9
2.7
2
9
,
1
0
2
9,
1
6
1
,
6
3
4
15
9
,
6
7
6
1.6
8
57
.
4
Ox
b
o
w

H
a
t
c
h
e
r
y
10
0
.
R
2
.
5
(2
5
)
1,
4

7
2
,
0
3
5
.
5
0
72
6
,
8
4
5
1.
1
1
3
,
1
9
8
40
,
0
5
2
2.7
2
27
.
8
Ox
b
o
w
10
0
.
R
2
.
5
(2
5
)
9,
8
3
0
,
9
3
8
.
4
2
4,8
3
6
,
7
7
0
7,
4
5
1
,
9
0
2
27
3
3
6
5
2.7
8
27
.
3
Ox
b
o
w

C
o
m
m
o
n
10
0
-
R
2
.
5
.
(2
5
)
11
1
,
9
5
2
.
2
7
11
1
,
9
5
2
27
,
9
8
8
1,
0
3
8
0.
9
3
27
.
0
Pa
h
s
i
m
e
r
i
o

A
c
c
u
m
.

P
o
n
d
s
10
0
-
R
2
.
5
(2
5
)
4.
1
8
7
,
9
9
3
.
7
2
29
9
,
6
2
3
4,9
3
5
.
3
7
0
17
5
,
4
2
4
4.
1
9
28
.
1
Pa
h
s
i
m
e
r
i
o

T
r
a
p
p
i
n
g
10
0
-
R
2
.
5
(2
5
)
93
5
,
1
2
9
.
6
1
54
7
,
6
9
3
62
1
,
2
1
9
22
,
4
0
6
2.4
0
27
.
7
Sh
o
s
h
o
n
e

F
a
l
l
s
10
0
-
R
2
.
5
(2
5
)
1,
1
3
9
,
9
5
6
.
0
9
66
8
,
8
2
2
75
6
,
1
2
0
32
,
2
6
6
2.
8
3
23
.
4
o
~..~0:..VI..0:
~
~ü~.. c0: N0... -0'"
ii 0:0'"o aiai i5
¡. idig 0U ..:... 0
z et VIet iE et
!!!: ¡f00:1-U c: ~0:'" Z.. e¡ 0;: ~-
2 ~ ~o VI u
;¡ t; ~o Z 0.-l1~.. ..~ et0: ;:;: ZU Z0: et00~ ..- I-~ et0: ..;: ;:VI U0.... et
!;U~
t;..
~
~
i;:VI
~~ EigiE~ìã!!~::!oLr euO:
:i .... ~Li::e: c: i- ro;: U ~ ìízu CõZ et -eto..
!;:5 ~!i~;:;:-
et 0: 0 i:UU ::~ et
VI.. ..0: et
:::: CDI- 0:_;: U.. Uet
zQ..ii!; ~0-0:_o id ~peai 0: ..0. 0:..o
..~t;-e¡ 0 S.ëi Uo
.. l-e¡ Z~ ~ ~M2..ii-et ..VI 0.
0:0..
~ ii Ñ'0:;:-;:u
VI
.. r- N N to i... r- a:oiNNMN"¡~i.LrNMMM NNNN
oi O' 0 r- oi .. CD.. i...O'oimamMO..NNNNÓ~NMM
LOO..MO'..NMOMi.i.oiOoiMMOMi.COoiO'OlOO..c.Miñ'-Ñ"'ÒÒ~..LO..OM N...... M
Qc.COMMMC:OOJ~rr~~~~~~~0: LÒ 0) -.."" Ñ"' ..~¿M.. 00 co.. 0 lO(XCO(.LOO _ItNN..~ ej ÒN _
.-Mcncni.NCOOtO.. M en oi N i. N.. oiN..tOi.c.cncnOr-aî-rtÒo:"'~tÒ..~Moi......Ni-(!lOU'tOcnMtOMNlO....... tÒ Ñ
i-LOOtO..(,Q'comc.COMoilOCOMlOMcòi.Lrr="'aiói."'to M 00 to N _ .. MMm,.N..COCOMm("aiM"...w,.,.mtÒÑa: N 1. oi N i.i. N i...NC'..MMOOMMÑi. òN _
LñiñíñlñíñLñG'íñíñ~~~~~~~~~
LOlOlOLtlOLOi.inltNNNNNNNNNa: a: a: a: a: a: a: a: a:
êêêêêêêê§
!i5 ;:u-
~
i
8
~z..:;UJ~oa: t:0. 0;i ECl __ ¡g 5
:¡ ;: 5 -0 CO Ul/ ~~"O§§§
g, !! - .z E E E~ ~~~-g~~~~tJ~t:~~~(fêüæID
~.S ~j'3:~ ~§:§:§:i-(/(fJ-i-i-::::::::(f
"!;;
NNNLON,. " ,. ,. ,.N N N N N
C\to
C\
to 0 N to,.o: c. to a 0N N (" NN
~
§",'
M..,. oi MM 00.. tOMN.-. oi c. i-
Ñ"''- a)M,. N M cDN _
¡;
g,.--
M(JNMCDto en U' U' coOONtni-i-.. c. cò cr ir,. to M 00 U',. to 0 "'i. ~~
~~
~
:2'
MOO(jO_"' v anN,. to a M coÑ Ñ cr"¡ oiO' (0 N N_tn "' NO.. ~ir
~
gj""c;
ig
a~
tOMOMCO(OCTaool'Mo:aiai~tOCXa_Nto ,. M O' co
cñ Ò c. r- irM'O LON CT(00) moocò ~ r-
Bôo8e~~~~~
"' "' v v v(/ (/ Vl V)(f)666660)0)0)0)0)
-
¡:
i"'
~
(2
zo
jo..wa:
(f~
~..t-
~oZ-0(f:; t:ê3 t: g
uì t: g ~ce ~ 5u
õ Q) ~ U Q)::~u s: 3:~8J~~.8,g~~èõ~õöèõa:
o
NMM
111-6
N..N
~ an to ~ N "' a ~ 0 M U' to tn i- N "' a ~ M tn M i- "'ai ~ ~ M N a 00 ~ e 0 ~ 00 ~ ~ M N ~ N M ~ e M o:an "' N N in _ N N N to N N _N M N M N N N N N
"-C\
C\
in tn I' tn m "' 10 en MM~ N N N _ 0 _ "' a 0) M tOtOtn M _ ,. "' _ 10 O' 0 in "' ,. I' O' "' m O' 0 CD to a "' I'~ ~ N ~ ~ ~ N ~ N ~N N ~ ~ N ~ N 00 ~ M N N ~
~;
O' "' i: N to a co 0 _ M i: en en co 0 to N ,. "' "' N "' ~1O _ N I" in a M co co M N to 0 "' co en _ _ CD O).N "' o:tn_en 0 ~ N v M _ M tn N CD OON m 10 ~ N an _0' "'cñr-M~c.~c.~~Ñ~ CÒr-~~Mr-MÑc.~i.tn"'M"'N_eMtnM CON NCON"'tn_tOC' - N.. .. M N,.
~
~~
to a N i: OM,. tn..e i: "' M a CO v a a i: a N o: o:1O "' m "' "' e N 0 in a a o: M i: a "' N m co an O' N _o: O' N i: N in MOO tn co to N M N a "' co co co M a in
.. Ñ .. Ñ cñ ~ ~ ò cò M ~ r- c. M M Ñ cr c. ~ ~.. .. ~tOin""OMin___ooo M"'v..m..v"'CO_i:an (0 1O .. ~ N O' ON N 0 _ M O' .. in "' in OM "' coÑ~MÑ c.~MirÒ "'Ó ~ - - -M M .. N _
~
~
"' tn O' to ,. O' M .. 00 I' 0) N O' 0 N M N M O' (j v m in0) "' in m .. M tn "' M 0 ,. to v "' "' to M v v 10 O' _ coO' in in N tn "' co N M .. to .. to in in CO .. "' .. CO ""0 NÑ cò M .. ir ó ~ .. ir ir r-.. cò ., c. M .. M cñ Ñ ir Ñ c.,.MCO~MininCOOMm ""''NOOooOv''tOO_"'l.ooMv.."'"tON "'M"'NCOOOMmvtOÑ ~ ir ..- IÒ .. .. -. tÒ r- Ln ~ Ñ ~ ~. ÑM N ~
~
~c;;to..
~'
~ O' m _ tOM .. N ~ M ,. in COCO -co M N "' M v .. 0O' M v ,. "' ,. co M M O' 00 co v in 00 0 M 00 "' ,. O' 0.,.~ ~ N M 0 e ~ ~ M ~ ~ ~ ~ ~ o: ai ~ N 00 0 ~ ci 00,. 0 "' co MOO _ M N ,. a ,. 0 .. in co N "' NO) 00 M too: 0) an ~ to O' M in co .. "' co "' O' "' a to "' 1O in v 0 _
or Ñ ~ó IÒ or .. cò Ñ Ñ cñ cñ Ñ .. ~ M cñ M Ñ M cò ó M.. "' M co "' co N " 0 M _ _ to "' CO to 00 0) in in MNtON(Ov_in~awinM in..wNwON..,.,.,."¡Ñ~M ~Ñc.c.ò crM ~Ñ~":Ñ Man in _M
88888 8ão ô õ ô ô ô Ô 80S Ô Ô 0 ô Ô 0~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~.~ ~
"' "' "' "' v "'v "' "' "' "' v "' "' "' "' "' "'v "' "' "' "'(/ (/ (/ (/ (/ (/(/ Vl Vl (/ Vl Vl (/ (/ Vl VlVl Vl Vl Vl Vl VlVl
~ ~ ~ g ~ ~ g g g ~ g g g g g g g~g g ~~g
C\
¡:
i"'
~
(2
(f~
~a:w
~oZ t:~ 0 c(f ~ g:; ~ 0 Ei3 JQ t: ~JQ î§' ~~~8~E~ Q)~~§ E~ ~6~i~~ê~Õ~ ~ æ ~~J~~ 8 § ~~~~~~~~ ~
~ ~ ~ i ~ ~ ~ ~ Q) Q) Q) l l ~ j ~ ~ ~ ~ ~ ~ l l~~~ E e~ ~~ø ~ ~~~~E E ~ ~ ~E ~~~~øw :; -0 co CO U U Z .. .. ~ 0 0 (f (f (f t- t- t- ~ ~ ~ ~ za:
oNNMM
'"enN
wa:N
æ
"Ï
..coN
"-~
~'"
od
....òw
a
~od;:
ilNMen'".,
~toc:"-to
::'
enMW
~
i;
~c:
18~'"
0;.,Menmen'"or
o
i!'"
5-(f
C\
~
§
§"'
~
(2
wUa:w0.NUJZ
(f
~a:UJt-
~oz-0(f
~o
CJa:
~a:..(f..a:
gNMM
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
SU
M
M
A
R
Y

O
F

E
S
T
I
M
A
T
E
D

S
U
R
V
I
V
O
R

C
U
R
V
E
S
.

N
E
T

S
A
L
V
A
G
E
.

O
R
I
G
I
N
A
L

C
O
S
T
.

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

R
E
S
E
R
V
E

A
N
D
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S

A
S

O
F

D
E
C
E
M
B
E
R

3
1
,

2
0
0
6
NE
T
BO
O
K
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L
CO
M
P
O
S
I
T
E
SU
R
V
I
V
O
R
SA
L
V
A
G
E
OR
I
G
I
N
A
L
DE
P
R
E
C
I
A
T
I
O
N
FU
T
U
R
E
AC
C
R
U
A
L
AC
C
R
U
A
L
RE
M
A
I
N
I
N
G
AC
C
O
U
N
T
CU
R
V
E
PE
R
C
E
N
T
CO
S
T
RE
S
E
R
V
E
AC
C
R
U
A
L
S
AM
O
U
N
T
RA
T
E
LI
F
E
(1
)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
=
(
7
)
/
(
4
)
(9
)
-
(
6
)
/
(
7
)
33
3
.
0
0
WA
T
E
R

W
H
E
E
L
S
.

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
Mi
l
n
e
r

Da
m

80
-
R
3
(5
)
87
8
,
0
0
5
.
8
7
21
0
,
8
7
1
71
1
,
0
3
5
13
,
1
5
3
1.5
0
54
.
1
Am
e
r
i
c
a
n

F
a
l
l
s
80
-
R
3
(5
)
26
,
4
0
1
,
7
5
7
.
4
5
12
,
9
7
2
3
3
5
14
.
7
4
9
.
5
1
0
35
1
,
1
6
6
1.3
3
42
.
0
Br
o
w
n
l
e
e
80
-
R
3
(5
)
41
,
6
2
1
,
6
3
3
.
2
5
24
,
9
5
2
,
9
4
9
18
,
7
4
9
.
7
6
5
69
2
,
5
8
4
1.6
6
27
.
1
Bl
i
s
s
80
-
R
3
(5
)
4,3
6
7
,
3
6
0
.
4
6
2,
9
4
9
,
9
6
5
1.6
3
5
,
7
6
2
69
,
6
6
1
1.6
0
23
.
5
Ca
s
c
a
d
e
80
-
R
3
.
(5
)
9,0
8
7
,
7
7
9
.
3
0
3,
3
8
8
,
7
7
4
6,
1
5
3
,
3
9
5
13
0
,
3
7
9
1.
4
3
47
.
2
Cle
a
r

L
a
k
e
80
-
R
3
(5
)
74
2
,
4
9
9
.
2
7
82
.
1
7
9
69
7
,
4
4
6
66
,
7
1
7
8.
9
9
10
.
5
He
l
l
s

C
a
n
y
o
n
80
-
R
3
.
(5
)
10
,
9
3
6
,
0
0
2
.
5
1
3,
9
4
1
.
5
6
6
7.
5
4
1
,
2
3
8
28
4
,
2
1
9
2.6
0
26
.
5
Lo
w
e
r

M
a
l
a
d
80
-
R
3
(5
)
52
8
,
3
6
5
.
7
9
39
0
,
1
1
0
16
4
,
6
7
3
7,3
5
7
1.
3
9
22
.
4
Lo
w
e
r

S
a
l
m
o
n
80
-
R
3
.
(5
)
4,4
7
2
,
8
2
6
.
7
6
3,
2
2
2
,
4
0
2
1,4
7
4
.
0
6
5
63
.
2
0
3
1.
4
1
23
.
3
Mi
l
n
e
r
80
-
R
3
.
(5
)
23
,
3
5
2
,
4
2
1
.
0
8
5,
4
4
0
,
9
4
5
19
.
0
7
9
,
0
9
7
34
7
.
1
7
2
1.
4
9
55
.
0
Ox
b
o
w
80
-
R
3
.
(5
)
10
,
8
4
9
,
4
1
6
.
5
6
5.
7
0
3
.
6
3
8
5.
6
8
8
,
2
4
9
21
9
.
7
0
1
2.
0
3
25
.
9
Sh
o
s
h
o
n
e

F
a
l
l
s
80
-
R
3
(5
)
1.6
2
4
,
2
6
9
.
3
4
74
9
,
4
6
4
95
6
,
0
1
8
41
,
5
0
4
2.
5
6
23
.
0
St
r
i
k
e
80
-
R
3
(5
)
4,
6
7
4
,
8
6
0
.
5
8
3.
2
1
5
,
9
1
5
1,
6
9
2
,
6
8
9
74
,
5
9
6
1.
6
0
22
.
7
Sw
a
n

F
a
l
l
s
80
-
R
3
(5
)
25
,
7
7
5
.
6
6
0
.
8
2
6.
2
4
4
,
0
3
9
20
,
8
2
0
,
4
0
6
63
8
,
3
5
5
2.
4
8
32
.
6
Tw
i
n

F
a
l
l
s
80
-
R
3
(5
)
1,4
3
0
,
4
4
3
.
9
9
25
7
.
8
4
7
1,
2
4
4
,
1
1
9
38
,
9
1
5
2.
7
2
32
.
0
Tw
i
n

F
a
l
l
s

(
N
e
w
)
80
-
R
3
(5
)
15
,
6
7
8
,
4
6
2
.
5
7
3,
4
9
8
,
7
8
6
12
.
9
6
3
,
6
0
0
39
1
,
2
9
5
2.
5
0
33
.
1
Th
o
u
s
a
n
d

S
p
r
i
n
g
s
80
-
R
3
(5
)
72
9
,
1
2
2
.
9
4
52
1
,
5
1
9
24
4
.
0
6
2
98
,
2
4
1
13
.
4
7
2.
5
i
Up
p
e
r

M
a
l
a
d
80
-
R
3
(5
)
47
6
,
4
8
5
.
3
7
33
3
.
1
3
2
16
7
.
1
7
8
7,
2
4
9
1.
5
2
23
.
1
..
Up
p
e
r

S
a
l
m
o
n

A
80
-
R
3
(5
)
1,
1
9
1
,
9
1
9
.
7
3
60
7
.
0
4
3
64
4
,
4
7
2
26
,
3
9
8
2.2
1
24
.
4
Up
p
e
r

S
a
l
m
o
n

B
80
-
R
3
(5
)
2,
6
2
1
,
6
1
4
.
0
5
73
9
,
5
8
8
2,
0
1
3
.
1
0
6
78
,
7
8
6
3.0
1
25
.
6
To
t
a
l

A
c
c
o
u
n
t

3
3
3
18
7
,
4
4
0
,
9
0
7
.
6
9
79
,
4
2
3
,
0
6
7
11
7
,
3
8
9
,
8
8
5
3,6
4
0
,
6
5
1
1.
9
4
32
.
2
33
4
.
0
0
AC
C
E
S
S
O
R
Y

E
L
E
C
T
R
I
C

E
Q
U
I
P
M
E
N
T
Ha
g
e
r
m
a
n

M
a
i
n
t
e
n
a
n
c
e

S
h
o
p
50
-
R
l
.
5
.
(5
)
39
,
0
6
6
.
7
6
8,4
2
8
32
,
5
9
2
1,
6
3
5
4.
1
9
19
.
9
Mil
n
e
r

D
a
m
50
-
R
l
.
5
.
(5
)
27
0
,
9
4
8
.
9
1
80
,
1
0
6
20
4
,
3
9
0
5,
4
2
9
2.
0
0
37
.
7
Am
e
r
i
c
a
n

F
a
l
l
s
50
-
R
l
.
5
(5
)
2,
8
4
6
,
9
6
1
.
7
0
1,
2
9
0
,
8
8
2
1,
6
9
8
,
4
2
8
56
,
4
8
9
1.
9
8
30
.
1
Br
o
w
n
l
e
e
50
-
R
l
.
5
.
(5
)
6,
7
5
4
,
7
3
7
.
9
8
2.
9
5
4
,
2
3
2
4.
1
3
8
,
2
4
6
17
2
6
4
3
2.
5
6
24
.
0
Bli
s
s
50
-
R
l
.
5
(5
)
1,
8
8
5
,
1
2
3
.
9
3
18
1
,
3
4
5
1.
7
9
8
,
0
3
5
74
.
8
4
0
3.
9
7
24
.
0
Ca
s
c
a
d
e
50
-
R
l
.
5
(5
)
2,
2
0
8
,
4
9
2
.
7
8
14
9
,
1
7
4
2.1
6
9
.
7
4
3
64
,
1
2
4
2.
9
0
33
.
8
Cle
a
r

L
a
k
e
50
-
R
l
.
5
(5
)
96
,
4
9
7
.
8
0
91
.
1
2
5
10
.
1
9
7
1.
0
2
0
1.
0
6
10
.
0
He
l
l
s

C
a
n
y
o
n
50
-
R
l
.
5
(5
)
3,
3
6
1
,
2
4
9
.
9
1
67
1
.
3
3
0
2,8
5
7
,
9
8
4
12
0
,
2
5
7
3.5
8
n8
Lo
w
e
r

M
a
l
a
d
50
-
R
l
.
5
(5
)
35
1
,
7
4
5
.
6
7
87
,
5
2
5
28
1
,
8
0
6
12
,
8
6
7
3.6
6
21
.
9
Lo
w
e
r

S
a
l
m
o
n
50
-
R
l
.
5
(5
)
1,
7
0
1
,
4
5
5
.
5
7
39
8
.
2
1
5
1.3
8
8
,
3
1
4
59
.
7
6
8
3.5
1
23
.
2
Mil
n
e
r
50
-
R
l
.
5
(5
)
2,
3
3
6
,
4
5
1
.
7
0
60
8
.
0
9
5
1,8
4
5
.
1
7
9
47
,
2
9
4
2.0
2
39
.
0
Ox
b
o
w
50
-
R
l
.
5
(5
)
3,
0
7
1
,
5
7
4
.
6
5
88
3
,
4
2
6
2.3
4
1
,
7
2
7
99
,
0
5
6
3.2
2
23
.
6
Sh
o
s
h
o
n
e

F
a
l
l
s
50
-
R
l
.
5
.
(5
)
38
3
,
3
6
7
.
5
1
16
7
,
8
4
7
23
4
,
6
8
6
11
5
3
4
3.0
1
20
.
4
St
r
i
k
e
50
-
R
l
.
5
.
(5
)
2,
0
0
5
,
7
0
1
.
4
8
52
6
,
9
0
1
1,5
7
9
.
0
8
6
71
.
3
7
7
3.5
6
22
.
1
Sw
a
n

F
a
l
l
s
50
-
R
l
.
5
.
(5
)
3,
1
1
0
.
6
4
2
.
1
5
82
5
,
2
4
8
2,4
4
0
,
9
2
6
85
,
1
8
2
2.7
4
28
.
7
Tw
i
n

F
a
l
l
s
50
-
R
l
.
5
(5
)
53
8
,
5
2
2
.
2
1
45
,
0
2
3
52
0
,
4
2
4
18
.
3
8
0
3.4
1
28
.
3
Tw
i
n

F

a
i
l
s

(
N
e
w
)
50
-
R
l
.
5
(5
)
2.
2
4
0
,
6
7
1
.
3
1
54
7
.
7
1
6
1.8
0
4
.
9
8
7
61
,
8
8
8
2.7
6
29
.
2
Th
o
u
s
a
n
d

S
p
r
i
n
g
s
50
-
R
l
.
5
(5
)
75
2
,
1
6
3
.
6
8
46
6
,
7
5
8
32
3
,
0
1
3
13
0
,
6
0
0
17
.
3
6
2.
5
Up
p
e
r

M
a
l
a
d
50
-
R
l
.
5
(5
)
39
2
.
6
3
7
.
1
5
70
,
3
7
4
34
1
,
8
9
5
14
.
7
2
1
3.7
5
23
.
2
Up
p
e
r

S
a
l
m
o
n

A
50
-
R
l
.
5
(5
)
1,
2
0
7
,
0
9
8
.
4
7
31
6
.
3
0
2
95
1
.
1
5
2
41
,
4
3
4
3.4
3
23
.
0
Up
p
e
r

S
a
l
m
o
n

B
50
-
R
l
.
5
(5
)
1,
2
2
0
,
3
6
2
.
8
4
30
2
,
7
7
5
97
8
.
6
0
6
41
,
5
6
6
3.
4
1
23
.
5
To
t
a
l

A
c
c
o
u
n
t

3
3
4
36
,
7
7
5
,
4
7
4
.
1
6
10
,
6
7
2
.
8
2
7
27
,
9
4
1
.
4
1
6
1,1
9
2
,
1
0
4
3.
2
4
23
.
4
. I
D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
SU
M
M
A
R
Y

O
F

E
S
T
I
M
A
T
E
D

S
U
R
V
I
V
O
R

C
U
R
V
E
S
,

N
E
T

S
A
L
V
A
G
E
,

O
R
I
G
I
N
A
L

C
O
S
T
.

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

R
E
S
E
R
V
E

A
N
D
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S

A
S

O
F

D
E
C
E
M
B
E
R

3
1
,
2
0
6
NE
T
BO
O
K
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L
CO
M
P
O
S
I
T
E
SU
R
V
I
V
O
R
SA
L
V
A
G
E
OR
I
G
I
N
A
L
DE
P
R
E
C
I
A
T
I
O
N
FU
T
U
R
E
AC
C
R
U
A
L
AC
C
R
U
A
L
RE
M
A
I
N
I
N
G
AC
C
O
U
N
T
CU
R
V
E
PE
R
C
E
N
T
CO
S
T
RE
S
E
R
V
E
AC
C
R
U
A
L
S
AM
O
U
N
T
RA
T
E
LI
F
E
(1
)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
=
(
7
)
1
(
4
)
(9
)
-
(
6
)
1
(
7
)
33
5
.
0
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
Ha
g
e
r
m
a
n

M
a
i
n
t
e
n
a
n
c
e

S
h
o
p
90
-
R
2
0
97
6
,
8
7
1
.
6
6
33
7
,
0
1
3
63
9
,
8
6
1
30
,
4
3
5
3.
1
2
21
.
0
Mil
n
e
r

D
a
m
9O
-
R
2
0
48
,
3
0
7
.
1
6
9,1
2
7
39
,
1
8
1
72
0
1.
4
9
54
.
4
Nia
g
a
r
a

S
p
r
i
n
g
s

H
a
t
c
h
e
r
y
90
-
R
2
0
73
,
5
2
2
.
5
7
17
,
0
4
0
56
,
4
8
3
2,0
3
9
2.
7
7
27
.
7
He
l
l
s

C
a
n
y
o
n

M
a
i
n
t
e
n
a
n
c
e

S
h
o
p
90
-
R
2
0
79
9
,
4
5
1
.
9
6
24
7
,
7
4
2
55
1
,
7
0
8
19
,
9
4
1
2.
4
9
27
.
7
Ra
p
i
d

R
i
v
e
r

H
a
t
c
h
e
r
y
90
-
R
2
0
29
,
8
4
8
.
1
6
12
,
9
0
5
16
,
9
4
3
62
1
2.
0
8
27
.
3
Am
e
r
i
c
a
n

F
a
l
l
s
90
-
R
2
0
1,8
0
5
,
6
4
0
.
5
0
44
9
,
7
5
7
1,
3
5
5
,
8
8
4
31
,
2
6
1
1.
7
3
43
.
4
Br
o
w
n
l
e
e
90
-
R
2
0
3,2
5
4
,
2
4
8
.
6
2
1,
6
1
6
,
1
1
1
1,
6
3
8
,
1
3
9
60
,
5
5
3
1.
8
6
27
.
1
Bl
i
s
s
90
-
R
2
0
56
2
,
0
6
2
.
6
4
20
1
,
4
5
1
36
0
,
6
1
2
14
,
1
4
8
2.
5
2
25
.
5
Ca
s
c
a
d
e
90
-
R
2
0
1,1
0
1
,
2
7
8
.
5
2
37
9
,
1
5
5
72
2
,
1
2
3
15
,
0
5
6
1.
3
7
48
.
0
Cle
a
r

L
a
k
e
90
-
R
2
0
22
,
7
2
0
.
5
5
6,
5
8
4
16
,
1
3
6
1,5
5
0
6.
8
2
10
.
4
He
l
l
s

C
a
n
y
o
n
90
-
R
2
0
73
6
,
3
7
4
.
9
9
30
6
,
5
8
4
42
9
,
7
8
9
16
,
1
5
9
2.
1
9
26
.
6
Lo
w
e
r

M
a
l
a
d
90
-
R
2
0
82
,
1
8
6
.
4
4
55
,
0
3
5
27
,
1
5
0
1,
1
1
8
1.
3
6
24
.
3
Lo
w
e
r

S
a
l
m
o
n
90
.
R
2
0
28
5
,
8
3
6
.
8
1
19
3
,
1
9
5
92
,
6
3
9
3,
7
2
3
1.
3
0
24
.
9
Mi
l
n
e
r
90
-
R
2
0
64
9
,
6
9
5
.
8
3
15
3
,
4
2
2
49
6
,
2
7
2
8,
9
9
7
1.
3
8
55
.
2
Ox
b
o
w

H
a
t
c
h
e
r
y
90
-
R
2
0
10
,
9
5
9
.
4
1
23
4
10
,
7
2
5
38
7
3.
5
3
27
.
7
Ox
b
o
w
90
-
R
2
0
80
0
,
6
1
8
.
1
5
25
8
,
8
3
4
54
1
,
7
8
3
20
,
0
0
7
2.
5
0
27
.
1
På
h
s
i
m
e
r
i
o

A
c
c
u
m
.

P
o
n
d
s
90
-
R
2
0
10
,
9
9
2
.
9
8
1,
5
5
2
9,
4
4
1
34
1
3.1
0
27
.
7
i
Pa
h
s
i
m
e
r
i
o

T
r
a
p
p
i
n
g
90
-
R
2
0
13
,
0
0
1
.
1
2
32
4
12
,
6
7
6
46
7
3.5
9
27
.
1
00
Sh
o
s
h
o
n
e

F
a
l
l
s
90
-
R
2
0
20
3
,
5
0
7
.
4
0
45
,
8
4
8
15
7
,
6
5
8
6,
6
7
6
3.2
8
23
.
6
St
r
i
k
e
90
-
R
2
0
65
1
,
0
6
7
.
6
6
20
9
,
8
6
4
44
1
,
2
0
3
18
,
0
7
1
2.7
8
24
.
4
Sw
a
n

F
a
l
l
s
90
-
R
2
0
1,
4
2
0
,
2
6
1
.
4
2
33
9
,
3
0
0
1,
0
8
0
,
9
6
4
33
,
5
9
8
2.3
7
32
.
2
Tw
i
n

F
a
l
l
s
90
-
R
2
0
99
,
0
9
3
.
8
7
53
,
7
6
3
45
,
3
3
2
1,
4
2
0
1,4
3
31
.
9
Tw
i
n

F
a
l
l
s

(
N
e
w
)
90
-
R
2
0
46
8
,
0
3
2
.
7
0
90
,
7
1
7
37
7
3
1
7
11
,
5
3
1
2.4
6
32
.
7
Th
o
u
s
a
n
d

S
p
r
i
n
g
s
90
-
R
2
0
56
,
7
3
8
.
9
5
56
,
7
4
0
0
0
Up
p
e
r

M
a
l
a
d
90
-
R
2
0
78
,
6
6
4
.
0
5
55
,
2
4
2
23
,
4
2
2
97
0
1.2
3
24
.
2
Up
p
e
r

S
a
l
m
o
n

A
90
-
R
2
0
10
7
,
9
9
0
.
3
4
77
3
2
6
30
,
6
6
4
1,1
9
1
1.
1
0
25
.
8
Up
p
e
r

S
a
l
m
o
n

B
90
-
R
2
0
18
0
,
8
9
7
.
2
8
89
,
8
7
1
91
,
0
2
7
3,
6
0
8
1.9
9
25
.
2
Up
p
e
r

S
a
l
m
o
n

C
o
m
m
o
n
90
-
R
2
0
1,
9
3
0
.
3
7
52
8
1,
4
0
2
54
2.8
0
26
.
0
To
t
a
l

A
c
c
o
u
n
t

3
3
5
14
,
5
3
1
,
8
0
2
.
1
1
5.2
6
5
,
2
6
4
9,2
6
6
,
5
3
4
30
4
,
6
4
2
2.1
0
30
.
4
33
5
.
1
0
MIS
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

E
Q
U
I
P
M
E
N
T
15
-
S
Q
0
41
,
7
3
4
.
7
4
29
,
3
0
1
12
,
4
3
4
1,
0
1
0
2.
4
2
12
.
3
33
5
.
2
0
MIS
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

F
U
R
N
I
T
U
R
E
20
-
S
Q
0
39
2
,
6
5
2
.
6
2
24
4
,
4
9
0
14
8
,
1
6
3
13
,
8
7
6
3.5
3
10
.
7
33
5
.
3
0
MIS
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

C
O
M
P
U
T
E
R
5-
S
Q
0
65
3
,
7
5
0
.
1
4
47
5
,
3
1
2
17
8
,
4
3
7
89
,
2
4
8
13
.
6
5
2.
0
33
6
.
0
0
RO
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S
Mi
l
n
e
r

D
a
m
75
-
R
3
0
12
,
7
3
7
.
2
1
2,
5
3
0
10
,
2
0
7
19
4
1.5
2
52
.
6
Ni
a
g
a
r
a

S
p
r
i
n
g
s

H
a
t
c
h
e
r
y
75
-
R
3
0
46
,
6
6
7
.
7
2
46
,
6
6
8
0
0
Ra
p
i
d

R
i
v
e
r

H
a
t
c
h
e
r
y
75
-
R
3
0
7,
1
9
7
.
3
9
7,
1
9
7
0
0
Am
e
r
i
c
a
n

F
a
l
l
s
75
-
R
3
0
30
6
,
3
3
2
.
5
8
11
8
,
4
0
Q
18
7
,
9
3
2
4,
6
4
4
1.5
2
40
.
5
Br
o
w
n
l
e
e
75
-
R
3
.
0
51
8
,
4
4
4
.
1
4
25
3
,
4
7
8
26
4
,
9
6
6
10
,
4
2
1
2.0
1
25
.
4
Bl
i
s
s
75
-
R
3
0
48
6
,
4
7
6
.
6
4
18
9
,
4
0
5
29
7
,
0
7
1
11
,
5
8
5
2.3
8
25
.
6
Ca
s
c
a
d
e
75
-
R
3
0
12
2
,
6
6
8
.
0
4
41
,
7
0
0
80
,
9
6
8
1,
7
8
0
1.4
5
45
.
5
Cle
a
r

L
a
k
e
75
.
R
3
0
11
,
0
9
7
.
3
0
10
,
6
5
7
44
0
44
0.
4
0
10
.
0
He
l
l
s

C
a
n
y
o
n
75
.
R
3
.
0
81
9
,
1
9
1
.
8
9
49
4
.
3
3
5
32
4
,
8
5
7
12
,
8
2
0
1.5
6
25
.
3
Lo
w
e
r

M
a
l
a
d
75
.
R
3
0
24
4
,
5
6
5
.
4
5
11
8
,
5
7
8
12
5
,
9
8
7
5,
0
2
2
2.0
5
25
.
1
Lo
w
e
r

S
a
l
m
o
n
75
.
R
3
0
88
,
6
9
3
.
0
4
47
,
7
4
9
40
,
9
4
4
1,
6
2
6
1.8
3
25
.
2
Mi
l
n
e
r
75
-
R
3
0
48
9
,
1
3
9
.
5
0
97
,
0
8
3
39
2
,
0
5
7
7,3
4
7
1.5
0
53
.
4
Ox
b
o
w

H
a
t
c
h
e
r
y
75
-
R
3
0
3,0
7
0
.
4
4
3,
0
7
0
0
0
Ox
b
o
w
75
-
R
3
0
56
5
,
8
4
2
.
3
6
24
5
,
2
4
8
32
0
,
5
9
5
13
,
2
3
5
2.
3
4
24
.
2
Pa
h
s
i
m
e
r
i
o

A
c
c
u
m
.

P
o
n
d
s
75
-
R
3
.
0
26
,
5
0
2
.
7
4
21
,
0
1
0
5,
4
9
3
20
4
0.
7
7
26
.
9
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
SU
M
M
A
R
Y

O
F

E
S
T
I
M
A
T
E
D

S
U
R
V
I
V
O
R

C
U
R
V
E
S
,

N
E
T

S
A
L
V
A
G
E
,

O
R
I
G
I
N
A
L

C
O
S
T
,

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

R
E
S
E
R
V
E

A
N
D
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S

A
S

O
F

D
E
C
E
M
B
E
R

3
1
,

2
0
0
6
NE
T
BO
O
K
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L
CO
M
P
O
S
I
T
E
SU
R
V
I
V
O
R
SA
L
V
A
G
E
OR
I
G
I
N
A
L
DE
P
R
E
C
I
A
T
I
O
N
FU
T
U
R
E
AC
C
R
U
A
L
AC
C
R
U
A
L
RE
M
A
I
N
I
N
G
AC
C
O
U
N
T
CU
R
V
E
PE
R
C
E
N
T
CO
S
T
RE
S
E
R
V
E
AC
C
R
U
A
L
S
AM
O
U
N
T
RA
T
E
LI
F
E
(1
)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
=
(
7
)
/
(
4
)
(9
)
=
(
6
)
/
(
7
)
RO
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S
,

c
o
n
t
.
Pa
h
s
i
m
e
r
i
o

T
r
a
p
p
i
n
g
75
-
R
3
.
0
15
,
6
1
2
.
3
5
15
,
2
2
2
39
0
14
0.
0
9
27
.
9
Sh
o
s
h
o
n
e

F
a
l
l
s
75
-
R
3
0
51
,
3
8
3
.
4
0
36
,
8
0
7
14
,
5
7
7
77
9
1.5
2
18
.
7
Str
i
k
e
75
-
R
3
0
23
8
,
8
7
0
.
9
2
17
3
,
0
7
6
65
,
7
9
5
3,
0
1
6
1.2
6
21
.
8
Sw
a
n

F
a
l
l
s
75
-
R
3
0
83
5
,
9
4
6
.
1
5
31
2
,
3
1
8
52
3
,
6
2
9
16
,
6
1
7
1.9
9
31
.
5
Tw
i
n

F
a
l
l
s
75
-
R
3
0
89
3
,
7
7
3
.
5
0
31
4
,
3
9
6
57
9
,
3
7
7
18
,
1
2
2
2.0
3
32
.
0
Tw
i
n

F
a
l
l
s

(
N
e
w
)
75
.
R
3
0
1,
0
2
3
,
8
2
9
.
6
4
21
1
,
0
7
5
81
2
,
7
5
5
24
,
6
5
9
2.
4
1
33
.
0
Th
o
u
s
a
n
d

S
p
r
i
n
g
s
75
-
R
3
0
52
,
9
1
0
.
4
6
45
,
2
2
8
7,6
8
3
3,
1
0
6
5.8
7
2.5
Up
p
e
r

M
a
l
a
d
75
.
R
3
0
60
,
1
1
7
.
6
8
30
,
3
7
9
29
,
7
3
9
1,
2
1
5
2.0
2
24
.
5
Up
p
e
r

S
a
l
m
o
n

A
75
-
R
3
0
1,6
5
0
.
8
9
66
1
99
0
38
2.3
0
26
.
1
Up
p
e
r

S
a
l
m
o
n

C
o
m
m
o
n
75
-
R
3
0
27
,
7
0
8
.
4
7
27
,
7
0
8
0
0
To
t
a
l

A
c
c
o
u
n
t

3
3
6
6,
9
5
0
,
4
2
9
.
9
0
2,
8
6
3
,
9
7
8
4,
0
8
6
,
4
5
2
13
6
,
4
8
8
1.
9
6
29
.
9
TO
T
A
L

H
Y
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
62
5
,
0
9
6
,
0
9
3
.
9
7
28
4
,
4
8
1
,
4
9
8
43
3
,
0
5
1
,
6
9
7
14
,
4
9
7
,
0
8
9
2.
3
2
OT
H
E
R

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
iCO
34
1
.
0
0
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
Sa
l
m
o
n

D
i
e
s
e
l
Sq
u
a
r
e
.
0
11
,
9
5
9
.
0
8
11
,
9
5
9
0
0
E v
a
n
d
e
r

A
n
d
r
e
w
s
Sq
u
a
r
e
0
4,2
7
6
,
8
3
2
.
7
8
29
6
,
0
5
4
3,
9
8
0
,
7
7
9
13
4
,
9
4
1
3.
1
6
29
.
5
Be
n
n
e
t
t

M
o
u
n
t
a
i
n
Sq
u
a
r
e
0
1,0
1
2
,
9
4
0
.
6
8
50
,
6
6
5
96
2
,
2
7
6
27
,
8
9
2
2.
7
5
34
.
5
To
t
a
l

A
c
c
o
u
n
t

3
4
1
5.
3
0
1
,
7
3
2
.
5
4
35
8
,
6
7
8
4,
9
4
3
,
0
5
5
16
2
.
8
3
3
3.
0
7
30
.
4
34
2
.
0
0
FU
E
L

H
O
L
D
E
R
S
Sa
l
m
o
n

D
i
e
s
e
l
Sq
u
a
r
e
.
0
61
,
3
0
6
.
3
9
61
,
0
6
0
0
E v
a
n
d
e
r

A
n
d
r
e
w
s
Sq
u
a
r
e
.
0
1,
4
3
3
,
4
2
3
.
7
1
24
9
,
6
5
2
1,
1
8
3
,
7
7
2
40
,
1
2
8
2.
8
0
29
.
5
Be
n
n
e
t
t

M
o
u
n
t
a
i
n
Sq
u
a
r
e
0
2,
0
2
5
,
8
8
1
.
3
4
10
1
.
3
1
1,
9
2
4
,
5
5
0
55
,
7
8
4
2.7
5
34
.
5
To
t
a
l

A
c
c
o
u
n
t

3
4
2
3,
5
2
0
,
6
1
1
.
4
4
41
2
,
2
8
9
3.
1
0
8
,
3
2
2
95
.
9
1
2
2.
7
2
32
.
4
34
3
.
0
0
PR
I
M
E

M
O
V
E
R
S
E
v
a
n
d
e
r

A
n
d
r
e
w
s
Sq
u
a
r
e
0
28
,
6
7
6
,
9
5
8
.
0
9
1,1
6
7
,
5
6
1
27
,
5
0
9
,
3
9
6
93
2
,
5
2
2
3.2
5
29
.
5
Be
n
n
e
t
t

M
o
u
n
t
a
i
n
Sq
u
a
r
e
0
1,
2
8
0
,
0
7
5
.
8
6
63
,
3
3
2
1,
2
1
6
,
7
4
4
35
,
2
6
8
2.7
6
34
.
5
To
t
a
l

A
c
c
o
u
n
t

3
4
3
29
,
9
5
7
,
0
3
3
.
9
5
1,
2
3
0
,
8
9
3
28
,
7
2
6
.
1
4
0
96
7
,
7
9
0
3.2
3
29
.
7
34
4
.
0
0
GE
N
E
R
A
T
O
R
S
Sa
l
m
o
n

D
i
e
s
e
l
Sq
u
a
r
e
0
54
1
,
6
4
4
.
9
5
54
1
,
6
4
5
0
0
Ev
a
n
d
e
r

A
n
d
r
e
w
s
Sq
u
a
r
e
0
13
,
1
6
6
,
0
3
4
.
8
6
5,
6
5
6
,
9
3
8
7,5
0
9
,
0
9
7
25
4
,
5
4
6
1.9
3
29
.
5
Be
n
n
e
t
t

M
o
u
n
t
a
i
n
Sq
u
a
r
e
0
47
,
9
7
7
7
8
1
.
7
7
(6
,
6
0
1
,
4
8
3
)
54
,
5
7
9
,
2
6
5
1,
5
8
2
,
0
0
7
3.3
0
34
.
5
To
t
a
l

A
c
c
o
u
n
t

3
4
4
61
,
6
8
5
,
4
6
1
.
5
8
(4
0
2
,
9
0
0
)
62
.
0
8
8
,
3
6
2
1,8
3
6
,
5
5
3
2.9
8
33
.
8
34
5
.
0
0
AC
C
E
S
S
O
R
Y

E
L
E
C
T
R
I
C

E
Q
U
I
P
M
E
N
T
Sa
l
m
o
n

D
i
e
s
e
l
Sq
u
a
r
e
0
28
5
,
1
3
9
.
9
6
68
,
9
8
9
21
6
,
1
5
1
21
6
,
1
5
1
75
.
8
1
1.0
E
v
a
n
d
e
r

A
n
d
r
e
w
s
Sq
u
a
r
e
0
2,8
7
7
,
1
2
7
.
3
4
26
7
,
3
7
3
2,
6
0
9
,
7
5
5
88
,
4
6
7
3.
0
7
29
.
5
Be
n
n
e
t
t

M
o
u
n
t
a
i
n
Sq
u
a
r
e
0
1,5
1
9
,
4
1
0
.
9
8
75
,
9
9
8
1,
4
4
3
,
4
1
3
41
,
8
3
8
2.
7
5
34
.
5
To
t
a
l

A
c
c
o
u
n
t

3
4
5
4,
6
8
1
,
6
7
8
.
2
8
41
2
,
3
6
0
4,
2
6
9
,
3
1
9
34
6
,
4
5
6
7.4
0
12
.
3
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
SU
M
M
A
R
Y

O
F

E
S
T
I
M
A
T
E
D

S
U
R
V
I
V
O
R

C
U
R
V
E
S
,

N
E
T

S
A
L
V
A
G
E
,

O
R
I
G
I
N
A
L

C
O
S
T
,

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

R
E
S
E
R
V
E

A
N
D
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S

A
S

O
F

D
E
C
E
M
B
E
R

3
1
,

2
0
0
6
NE
T
BO
O
K
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L
CO
M
P
O
S
I
T
E
SU
R
V
I
V
O
R
SA
L
V
A
G
E
OR
I
G
I
N
A
L
DE
P
R
E
C
I
A
T
I
O
N
FU
T
U
R
E
AC
C
R
U
A
L
AC
C
R
U
A
L
RE
M
A
I
N
I
N
G
AC
C
O
U
N
T
CU
R
V
E
PE
R
C
E
N
T
CO
S
T
RE
S
E
R
V
E
AC
C
R
U
A
L
S
AM
O
U
N
T
RA
T
E
LI
F
E
(1
)
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
)
=
(
7
)
/
(
4
)
(9
)
=
(
6
)
/
(
7
)
34
6
.
0
0
MI
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
Sa
l
m
o
n

D
i
e
s
e
l
Sq
u
a
r
e
0
1,
0
0
4
.
5
0
25
9
74
6
74
6
74
.
2
7
1.
0
E
v
a
n
d
e
r

A
n
d
r
e
w
s
Sq
u
a
r
e
0
1,
3
8
0
,
9
7
1
.
7
0
35
4
,
6
0
2
1,
0
2
6
,
3
7
0
34
,
7
9
2
2.
5
2
29
.
5
Be
n
n
e
t
t

M
o
u
n
t
a
i
n
Sq
u
a
r
e
0
4,
1
3
2
.
4
2
12
9
4,
0
0
3
11
6
2.8
1
34
.
5
To
t
a
l

A
c
c
o
u
n
t

3
4
6
1,
3
8
6
,
1
0
8
.
6
2
35
4
.
9
9
0
1,
0
3
1
,
1
1
9
35
,
6
5
4
2.
5
7
28
.
9
TO
T
A
L

O
T
H
E
R

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
10
6
,
5
3
2
,
6
2
6
.
4
1
2,3
6
6
,
3
1
0
10
4
,
1
6
6
,
3
1
7
3,
4
4
5
,
1
9
8
3.2
3
TR
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
35
0
.
2
0
LA
N
D

R
I
G
H
T
S

A
N
D

E
A
S
E
M
E
N
T
S
65
-
R
3
0
22
,
4
5
4
,
9
6
9
.
5
5
4,
1
2
5
,
3
9
7
18
,
3
2
9
,
5
7
2
33
8
,
2
6
0
1.
5
1
54
.
2
35
0
.
2
1
RI
G
H
T
S

O
F

W
A
Y
65
-
R
3
0
3,8
3
7
,
6
3
3
.
3
0
17
1
,
2
9
3
3,
6
6
6
,
3
4
0
57
,
5
3
3
1.5
0
63
.
7
35
2
.
0
0
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
60
-
R
3
(3
0
)
36
,
7
7
9
,
6
0
9
.
3
5
18
,
5
3
6
,
7
6
1
29
,
2
7
6
,
7
3
1
61
8
,
9
5
8
1.
6
8
47
.
3
35
3
.
0
0
ST
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
45
-
R
l
(5
)
24
5
,
7
9
0
,
6
8
0
.
5
0
78
,
9
3
7
,
9
1
1
17
9
,
1
4
2
,
3
0
5
5,
0
6
1
,
6
2
5
2.
0
6
35
.
4
35
4
.
0
0
TO
W
E
R
S

A
N
D

F
I
X
T
U
R
E
S
65
-
S
3
(2
5
)
98
,
0
0
3
,
4
8
0
.
1
8
29
,
0
4
6
,
5
8
5
93
,
4
5
7
,
7
6
3
1,
9
2
4
,
4
4
4
1.
9
6
48
.
6
35
5
.
0
0
PO
L
E
S

A
N
D

F
I
X
T
U
R
E
S
55
-
R
2
(7
0
)
77
2
8
2
,
1
4
9
.
5
9
43
,
8
4
3
,
7
8
2
87
,
5
3
5
,
8
7
1
2,
4
1
6
,
4
4
8
3.
1
3
36
.
2
i
35
6
.
0
0
OV
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

A
N
D

D
E
V
I
C
E
S
65
-
R
l
.
5
(3
0
)
12
0
,
0
1
7
,
1
1
3
.
6
8
44
,
6
3
6
,
9
0
9
11
1
,
3
8
5
,
3
4
0
2,
3
0
5
,
9
5
4
1.
9
2
48
.
3
~
35
9
.
0
0
RO
A
D
S

A
N
D

T
R
A
I
L
S
65
-
R
3
0
31
8
,
3
5
1
.
0
6
24
3
,
7
4
7
74
,
6
0
4
--
1
3
4
0.
9
8
23
.
8
0
TO
T
A
L

T
R
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
60
4
,
4
8
3
,
9
8
7
.
2
1
21
9
,
5
4
2
,
3
8
5
52
2
,
8
6
8
,
5
2
6
12
,
7
2
6
,
3
5
6
2.
1
1
DI
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
36
1
.
0
0
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
65
-
R
2
.
5
(3
0
)
20
,
4
9
4
,
1
3
6
.
2
8
6,
6
8
7
,
7
1
9
19
,
9
5
4
,
6
6
0
37
9
,
6
8
1
1.
8
5
52
.
6
36
2
.
0
0
ST
A
T
I
O
N

E
Q
U
I
P
M
E
N
T
50
-
R
O
.
5
(5
)
14
2
,
9
5
8
,
3
5
8
.
6
9
36
,
6
7
9
,
3
7
1
11
3
,
4
2
6
,
9
0
3
2,
6
9
5
,
7
9
3
1.8
9
42
.
1
36
4
.
0
0
PO
L
E
S
,

T
O
W
E
R
S

A
N
D

F
I
X
T
U
R
E
S
44
-
R
l
.
5
(5
0
)
19
4
,
7
0
1
,
5
8
1
.
4
7
89
,
9
9
1
,
0
2
4
20
2
,
0
6
1
,
3
4
8
6,4
0
7
,
0
9
2
3.
2
9
31
.
5
36
5
.
0
0
OV
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

A
N
D

D
E
V
I
C
E
S
47
-
R
O
.
5
(4
0
)
98
,
9
1
9
,
0
0
0
.
7
3
36
,
1
2
5
,
3
6
5
10
2
,
3
6
1
,
2
3
5
2,
9
1
7
,
5
7
7
2.
9
5
35
.
1
36
6
.
0
0
UN
D
E
R
G
R
O
U
N
D

C
O
N
D
U
I
T
60
.
R
2
(2
0
)
43
,
6
3
1
,
6
1
8
.
2
7
8,
8
7
6
,
8
0
4
43
,
4
8
1
,
1
4
0
84
9
,
4
9
6
1.
9
5
51
.
2
36
7
.
0
0
UN
D
E
R
G
R
O
U
N
D

C
O
N
D
U
C
T
O
R
S

A
N
D

D
E
V
I
C
E
S
50
-
S
0
.
5
(1
5
)
16
2
,
3
5
0
,
0
9
2
.
5
0
55
,
3
4
9
,
2
7
2
13
1
,
3
5
3
,
3
2
7
3,
1
9
9
,
4
8
8
1.
9
7
41
.
1
36
8
.
0
0
LIN
E

T
R
A
N
S
F
O
R
M
E
R
S
37
-
R
l
5
31
8
,
7
6
4
,
9
6
9
.
1
1
13
8
,
2
6
2
,
7
2
1
16
4
,
5
6
4
,
0
0
0
5,
3
3
7
,
6
7
2
1.
6
7
30
.
8
36
9
.
0
0
SE
R
V
I
C
E
S
35
-
R
2
.
5
(4
0
)
51
,
2
7
2
,
2
9
0
.
5
9
31
,
2
6
6
,
9
7
7
40
,
5
1
4
,
2
3
0
1,
5
8
3
,
8
7
4
3.
0
9
25
.
6
37
0
.
0
0
ME
T
E
R
S
20
-
0
1
0
48
,
1
9
6
,
0
1
1
.
0
3
8,
4
7
5
,
9
8
3
39
,
7
2
0
,
0
2
4
3,
3
5
0
,
5
8
1
6.
9
5
11
.
9
37
0
.
1
0
ME
T
E
R
S

-

A
M
R

E
Q
U
I
P
M
E
N
T
15
-
S
3
0
4,4
2
6
,
2
4
3
.
4
3
10
4
,
8
3
0
4,
3
2
1
,
4
1
4
29
9
,
3
3
4
6.
7
6
14
.
4
37
1
.
1
0
PH
O
T
O
V
O
L
T
A
I
C

I
N
S
T
A
L
L
A
T
I
O
N
S
10
-
S
4
(5
)
35
9
,
3
1
7
.
7
1
35
9
,
3
1
8
17
,
9
6
6
13
,
2
1
9
3.
6
8
1.4
37
1
.
2
0
IN
S
T
A
L
L
A
T
I
O
N

O
N

C
U
S
T
O
M
E
R

P
R
E
M
I
S
E
S
15
-
R
2
(5
)
2,2
7
4
,
7
1
6
.
2
4
2,
1
9
0
,
3
0
8
19
8
,
1
4
4
14
,
2
7
4
0.
6
3
13
.
9
37
3
.
2
0
ST
R
E
E
T

L
I
G
H
T
I
N
G

A
N
D

S
I
G
N
A
L

S
Y
S
T
E
M
S
25
-
R
l
.
5
(2
5
)
4,0
6
7
,
0
6
9
.
7
7
2,
7
7
1
,
8
1
6
2,
3
1
2
,
0
1
9
16
6
,
2
2
6
4.
0
9
13
.
9
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
1,
0
9
2
,
4
1
5
,
4
0
5
.
8
2
41
7
,
1
4
1
,
5
0
8
86
4
,
2
8
6
,
4
1
0
27
,
2
1
4
,
3
0
7
2.
4
9
GE
N
E
R
A
L

P
L
A
N
T
39
0
.
1
1
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

C
H
Q

B
U
I
L
D
I
N
G
10
0
-
S
l
.
5
(5
)
25
,
8
3
3
,
0
4
0
.
8
0
6,
4
6
0
,
6
5
0
20
,
6
6
4
,
0
4
3
61
4
,
7
4
6
2.
3
8
33
.
6
39
0
.
1
2
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

E
X
C
L
.

C
H
Q

B
L
D
G
50
.
L
2
(5
)
31
,
2
1
2
,
7
8
3
.
9
1
7,
4
5
6
,
2
7
7
25
,
3
1
7
,
1
5
0
69
7
,
9
7
0
2.
2
4
36
.
3
39
0
.
2
0
LE
A
S
E
H
O
L
D

I
M
P
R
O
V
E
M
E
N
T
S
30
-
S
3
0
7,3
4
5
,
2
5
3
.
0
7
3,
4
1
3
,
7
5
2
3,
9
3
1
,
5
0
1
18
9
,
3
4
7
2.
5
8
20
.
8
39
1
.
1
0
OF
F
I
C
E

F
U
R
N
I
T
U
R
E

&

E
Q
U
I
P
M
E
N
T

-

F
U
R
N
I
T
U
R
E
20
-
S
Q
0
11
,
7
8
6
,
3
8
3
.
9
6
5,
7
4
8
,
9
4
9
6,
0
3
7
,
4
3
6
58
5
,
5
0
5
4.
9
7
10
.
3
39
1
.
2
0
OF
F
I
C
E

F
U
R
N
I
T
U
R
E

&

E
Q
U
I
P
M
E
N
T

-

E
D
P

E
Q
U
I
P
.
5-
S
Q
0
22
,
6
9
6
,
3
1
4
.
1
9
10
,
8
6
3
,
4
0
1
11
,
8
3
2
,
9
1
3
5,5
3
1
,
6
1
4
24
.
3
7
2.1
39
1
.
2
1
OF
F
I
C
E

F
U
R
N
I
T
U
R
E

&

E
Q
U
I
P
M
E
N
T

-

E
D
P

E
Q
U
I
P
.
7-
L
4
0
2,
8
6
7
,
4
3
2
.
5
0
1,
3
0
1
,
4
1
6
1,
5
6
6
,
0
1
6
40
0
,
3
0
2
13
.
9
6
3.
9
39
2
.
1
0
TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

A
U
T
O
M
O
B
I
L
E
S
10
-
L
2
.
5
25
32
2
,
5
8
0
.
1
9
12
4
,
1
4
3
11
7
,
7
9
2
20
,
1
0
9
6.
2
3
5.
9
39
2
.
3
0
TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

A
I
R
C
R
A
F
T
8-
S
2
.
5
50
2,
5
8
0
,
2
1
9
.
7
4
33
3
,
4
7
1
95
6
,
6
4
0
22
2
,
3
3
4
8.
6
2
4.
3
39
2
.
4
0
39
2
.
5
0
39
2
.
6
0
39
2
.
7
0
39
2
.
9
0
39
3
.
0
0
39
4
.
0
0
39
5
.
0
0
39
6
.
0
0
39
7
.
1
0
39
7
.
2
0
39
7
.
3
0
39
7
.
4
0
39
8
.
0
0
i....
31
0
.
1
0
33
0
.
0
0
34
0
.
0
0
35
0
.
0
0
36
0
.
0
0
38
9
.
0
0
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
SU
M
M
A
R
Y

O
F

E
S
T
I
M
A
T
E
D

S
U
R
V
I
V
O
R

C
U
R
V
E
S
,

N
E
T

S
A
L
V
A
G
E
,

O
R
I
G
I
N
A
L

C
O
S
T
,

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

R
E
S
E
R
V
E

A
N
D
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S

A
S

O
F

D
E
C
E
M
B
E
R

3
1
,

2
0
0
6
AC
C
O
U
N
T
(1
)
TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

S
M
A
L
L

T
R
U
C
K
S
TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

M
I
S
C
.
TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

L
A
R
G
E

T
R
U
C
K
S

(
H
Y
D
)
TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
.

-

L
A
R
G
E

T
R
U
C
K
S

(
N
O
N
-
H
Y
D
)
TR
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

T
R
A
I
L
E
R
S
ST
O
R
E
S

E
Q
U
I
P
M
E
N
T
TO
O
L
S
,

S
H
O
P

A
N
D

G
A
R
A
G
E

E
Q
U
I
P
M
E
N
T
LA
B
O
R
A
T
O
R
Y

E
Q
U
I
P
M
E
N
T
PO
W
E
R

O
P
E
R
A
T
E
D

E
Q
U
I
P
M
E
N
T
CO
M
M
U
N
I
C
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

T
E
L
E
P
H
O
N
E
S
CO
M
M
U
N
I
C
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

M
I
C
R
O
W
A
V
E
S
CO
M
M
U
N
I
C
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

R
A
D
I
O
CO
M
M
U
N
I
C
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

F
I
B
E
R

O
P
T
I
C
MI
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T
TO
T
A
L

G
E
N
E
R
A
L

P
L
A
N
T
TO
T
A
L

D
E
P
R
E
C
I
A
B
L
E

P
L
A
N
T
NO
N
D
E
P
R
E
C
I
A
B
L
E

P
L
A
N
T
LA
N
D
LA
N
D
LA
N
D
LA
N
D
LA
N
D
LA
N
D
TO
T
A
L

N
O
N
D
E
P
R
E
C
I
A
B
L
E

P
L
A
N
T
TO
T
A
L

E
L
E
C
T
R
I
C

P
L
A
N
T
NE
T
BO
O
K
CA
L
C
U
L
A
T
E
D

A
N
N
U
A
L
CO
M
P
O
S
I
T
E
SU
R
V
I
V
O
R
SA
L
V
A
G
E
OR
I
G
I
N
A
L
DE
P
R
E
C
I
A
T
I
O
N
FU
T
U
R
E
AC
C
R
U
A
L
AC
C
R
U
A
L
RE
M
A
I
N
I
N
G
CU
R
V
E
PE
R
C
E
N
T
CO
S
T
RE
S
E
R
V
E
AC
C
R
U
A
L
S
AM
O
U
N
T
RA
T
E
LI
F
E
(2
)
(3
)
(4
)
(5
)
(6
)
(7
(8
)
=
(
7
)
/
(
4
)
(9
)
=
(
6
)
/
(
7
)
10
-
L
2
.
5
25
17
,
8
3
0
,
0
8
3
.
7
5
8,7
0
7
,
8
7
6
4,
6
6
4
,
6
8
9
63
8
,
6
8
3
3.
5
8
7.
3
10
-
L
2
.
5
25
52
3
,
0
3
9
.
6
8
32
5
,
3
7
3
66
,
9
0
9
7,8
1
6
1.
4
9
8.
6
19
-
5
2
25
22
,
4
4
7
,
7
2
7
.
5
1
6,8
9
9
,
4
3
2
9,9
3
6
,
3
6
4
82
9
,
3
5
1
3.
6
9
12
.
0
19
-
5
2
25
3,
7
9
5
,
8
2
9
.
5
5
1,
7
6
4
,
1
8
3
1,
0
8
2
,
6
9
0
90
,
6
8
6
2.
3
9
11
.
9
30
-
5
1
.
5
25
3,
5
5
1
,
2
6
8
.
7
5
1,
1
6
6
,
9
2
3
1,
4
9
6
,
5
2
7
70
,
7
7
6
1.
9
9
21
.
1
25
-
S
Q
0
98
2
,
3
6
0
.
9
1
46
7
,
7
0
9
51
4
,
6
5
3
53
,
0
0
1
5.
4
0
9.
7
20
-
S
Q
0
4,
2
2
2
,
2
8
7
.
5
7
1,
8
2
6
,
8
6
1
2,
3
9
5
,
4
2
6
20
4
,
3
7
5
4.
8
4
11
.
7
20
-
S
Q
0
9,
7
6
1
,
1
3
5
.
6
3
4,
4
1
9
,
4
8
9
5,
3
4
1
,
6
4
6
52
6
,
1
1
3
5.
3
9
10
.
2
16
-
S
0
30
7,
3
0
6
,
9
8
4
.
9
7
1,
5
8
0
,
7
5
2
3,
5
3
4
,
1
4
1
50
7
,
4
9
7
6.
9
5
7.
0
15
-
S
Q
0
6,
9
1
4
,
0
0
5
.
4
0
3,
6
5
4
,
9
6
8
3,
2
5
9
,
0
3
8
42
5
,
7
9
2
6.
1
6
7.
7
15
-
S
Q
0
17
,
2
3
3
,
6
5
9
.
3
7
5,
7
0
9
,
3
8
2
11
,
5
2
4
,
2
7
9
1,2
0
4
,
8
4
7
6.
9
9
9.
6
15
-
S
Q
0
2,
6
2
3
,
4
5
8
.
4
6
1,
1
7
6
,
7
8
9
1,
4
4
6
,
6
7
2
21
9
,
3
7
4
8.
3
6
6.
6
10
-
S
Q
0
1,
4
2
5
,
7
0
4
.
3
4
77
6
,
0
4
7
64
9
,
6
5
7
11
6
,
9
5
6
8.
2
0
5.
6
15
-
S
Q
0
2,
9
1
0
,
3
4
9
.
7
2
97
9
,
8
9
7
1,
9
3
0
,
4
5
4
27
8
,
6
2
6
9.
5
7
6.
9
20
6
,
1
7
1
,
9
0
3
.
9
7
75
,
1
5
7
,
7
4
0
11
8
,
2
6
6
,
6
3
6
13
,
4
3
5
,
8
2
0
6.
5
2
3,4
6
7
,
9
2
5
,
7
3
8
.
9
2
1,
5
1
3
,
3
1
4
,
8
5
1
2,
4
0
4
,
7
6
7
,
3
8
2
89
,
2
5
8
,
4
6
9
2.5
7
1,
1
6
7
,
3
0
4
.
1
5
22
,
5
2
3
,
4
5
0
.
1
5
40
2
.
4
5
.
3
9
2,
4
6
0
,
2
5
9
.
8
8
4,6
0
7
,
3
1
4
.
9
4
8,7
6
0
,
7
6
4
.
6
6
39
,
9
2
1
,
8
3
9
.
1
7
3,
5
0
7
,
8
4
7
,
5
7
8
.
0
9
1,5
1
3
,
3
1
4
,
8
5
1
2,4
0
4
,
7
6
7
,
3
8
2
89
,
2
5
8
,
4
6
9
. L
I
F
E

S
P
A
N

P
R
O
C
E
D
U
R
E

I
S

U
S
E
D
.

C
U
R
V
E

S
H
O
W
N

I
S

I
N
T
E
R
I
M

S
U
R
V
I
V
O
R

C
U
R
V
E
.

A
C
T
U
A
L

L
I
F
E

S
P
A
N

F
O
R

E
A
C
H

F
A
C
I
L
I
T
Y

I
S

S
H
O
W

B
E
G
I
N
N
I
N
G

O
N

P
A
G
E

1
1
-
2
7

O
F

T
H
I
S

R
E
P
O
R
T
.
~
6
0
..:;..:;II:J
i
If

5
0
..W
I-ZWUIIlt

l
I
O
10
0
.,
.
,
.
",
X
X
X
X
x
x
~
~
~m
A
10
0
-
5
1
I
D
R
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
AC
C
O
U
N
T

3
1
1
.
0
0

S
T
R
U
C
T
U
R
E
S

R
N
D

I
M
P
R
O
V
E
M
E
N
T
S
OR
I
G
I
N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
i
N
A

C
U
R
V
E
:

X

1
9
6
0
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
:

1
9
7
3
-
2
0
0
6

P
L
A
C
E
M
E
N
T
S
906070302010
o
10
20
30
lI
O
50

6
0

7
0
RG
E

I
N

Y
E
R
R
S
60
90
10
0
11
0
12
0
IDAHO POWER COMPAN
ACCOUN 311.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1973 -2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.54.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
78,310,036
97,026,273
96,887,478
96,799,460
96,040,518
95,627,968
129,977,410
130,037,343
129,581,361
128,296,140
127,963,521
127,609,113
126,712,837
125,768,173
125,198,651
123,900,072
122,162,337
121,760,485
121,038,887
120,845,608
120,637,658
119,860,998
95,840,965
95,655,488
95,012,073
93,599,638
66,768,627
53,448,546
34,334,466
34,315,254
34,277,010
34,190,883
34,178,791
83,167
RETIREMENTS
DURING AGE
INTERVAL
100,846
75,201
16,931
226,030
23,234
360,666
187,081
147,779
200,937
47,730
101,767
17,033
270,331
22,750
49,879
25,862
79,747
41,652
450
38,521
19,212
38,243
86,128
12,092
148,543
111-14
EXPERIENCE BAND 1980-2006
RETMT
RATIO
0.0000
0.0010
0.0000
0.0008
0.0002
0.0024
0.0002
0.0028
0.0014
0.0012
0.0016
0.0004
0.0008
0.0001
0.0000
0.0000
0.0022
0.0002
0.0004
0.0000
0.0002
0.0007
0.0000
0.0000
0.0000
0.0004
0.0000
0.0007
0.0006
0.0011
0.0025
0.0004
0.0043
0.0000
SURV
RATIO
1.0000
0.9990
1.0000
0.9992
0.9998
0.9976
0.9998
0.9972
0.9986
0.9988
0.9984
0.9996
0.9992
0.9999
1.0000
1. 0000
0.9978
0.9998
0.9996
1. 0000
0.9998
0.9993
1.0000
1. 0000
1. 0000
0.9996
1. 0000
0.9993
0.9994
0.9989
0.9975
0.9996
0.9957
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.90
99.90
99.82
99.80
99.56
99.54
99.26
99.12
99.00
98.84
98.80
98.72
98.71
98.71
98.71
98.49
98.47
98.43
98.43
98.41
98.34
98.34
98.34
98.34
98.30
98.30
98.23
98.17
98.06
97.81
97.77
97.35
97.35
9 L -III
PERCENT SURV I V I NG
o ~wo oSo gi g¡~~~8o
/1
V///'"02::D
en0
-i
lui
0::
C'
~~r-n0nc:
§i Z-ioC 0!: ~ ~
x £! !"z -
iD F1 0CD -o D CD Ci zeDI\ 0 -:i8 r- CVI fTen :i :: "'o 0fT0"':EX..ïrr"':i D::fT z::Vl-in- c: 0fT~~~~ - c: i!fT oC -.. !l ~ ~-fTto n z~ §i -iioCII\ fT
8 VI ~en ::c:"'CDr-CDDfTn::fT VIi'z..VI
o
~
~
.io
gi
D
C1IT
Z g¡
-(
ITD::ui
..o
~
~
8
o
~
IDAHO POWER COMPANY
ACCOUNT 312.10 BOILER PLA EQUIPMENT -SCRUBBERS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974 -2006 EXPERIENCE BAND 1980-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
O. a 71,575,352 O. 0000 1. 0000 100. 00
0.5 81,120,378 O. 0000 1. 0000 100. 00
1. 5 80,982,924 O. 0000 1. 0000 100. 00
2.5 80,028,574 O. 0000 1. 0000 100. 003.5 78,890,672 62,337 O. 0008 0.9992 100. 004.5 78,828,335 44,470 O. 0006 0.9994 99.925.5 78,687,322 814 O. 0000 1. 0000 99.866.5 78,686,508 147,868 O. 0019 0.9981 99.867.5 78,538,640 45, 030 O. 0006 0.9994 99.67
8.5 78,493,610 o. 0000 1. 0000 99.61
9.5 77,888,720 364,100 0.0047 0.9953 99.61
10.5 77,359,239 O. 0000 1. 0000 99.14
11.5 77,254,413 O. 0000 1. 0000 99.14
12 .5 77,142, 013 194,248 o. 0025 0.9975 99.14
13 .5 76,742,275 O. 0000 1. 0000 98.89
14.5 76,499,832 38,194 0.0005 0.9995 98.8915.5 64,235,281 190,994 0.0030 0.9970 98.84
16.5 64,044,287 257,948 0.0040 0.9960 98.5417.5 63,786,339 O. 0000 1. 0000 98.15
18.5 51,864,181 O. 0000 1. 0000 98.15
19.5 29,068,951 0.0000 1. 0000 98.15
20.5 29,068,951 O. 0000 1. 0000 98.15
21. 5 9,247,098 o. 0000 1. 0000 98.15
22.5 9,247,098 O. 0000 1. 0000 98.15
23.5 9,247,098 O. 0000 1. 0000 98.15
24.5 9,247,098 25,707 O. 0028 0.9972 98.15
25.5 9,221,391 0.0000 1. 0000 97.8826.5 9,221,391 O. 0000 1. 0000 97.88
27.5 97.88
111-16
!i

6
0
..;:..;:II
i
:J
~
If

5
0
..
..ZWUIIlt

4
0
10
0
'''
~
I D
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
~X
X
~
AC
C
O
U
T

3
1
2
.
2
0

B
O
i
l
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

O
T
H
E
R
..
~
OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
B
O
-
2
o
o
6
E
X
P
E
R
I
E
N
C
E
:

1
9
7
4
-
2
0
0
6

P
L
A
C
E
M
E
N
T
S
-.
nw
i
:

7
n
-
F
l
.
i-
~
90BO70302010
o
20
50

6
0

7
0
AG
E

I

N

Y
E
A
R
S
12
0
BO
90
10
0
11
0
30
40
10
IDAHO POWER COMPAN
ACCOUNT 312.20 BOILER PLA EQUIPMENT - OTHER
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
311,766,171
341,217,143
323,866,853
303,654,289
288,669,318
282,925,262
362,881,952
360,136,292
357,463,520
354,493,798
350,617,701
345,915,663
343,261,983
335,447,208
325,761,281
322,323,363
310,959,218
310,368,678
309,017,609
305,552,677
298,211,759
293,869,693
219,673,791
219,544,771
217,077,210
216,047,241
156,323,861
127,096,895
84,063,862
83,519,059
83,314,088
80,696,783
80,313,236
RETIREMENTS
DURING AGE
INTERVAL
10,209
50,734
2,889,172
127,181
159,935
1,107,019
1,099,997
1,245,491
1,546,608
1,297,853
318,259
400,718
1,118,883
3,251,726
2,114,547
1,841,261
580,182
379,993
1,871,117
147,135
2,035,903
722,480
59,443
127,915
22,546
719,984
368,820
162,980
544,804
204,971
2,617,305
383,547
1,042,594
111-18
EXPERIENCE BAND 1980-2006
RETMT
RATIO
0.0000
0.0001
0.0089
0.0004
0.0006
0.0039
0.0030
0.0035
0.0043
0.0037
0.0009
0.0012
0.0033
0.0097
0.0065
0.0057
0.0019
0.0012
0.0061
0.0005
0.0068
0.0025
0.0003
0.0006
0.0001
0.0033
0.0024
0.0013
0.0065
0.0025
0.0314
0.0048
0.0130
SURV
RATIO
1. 0000
0.9999
0.9911
0.9996
0.9994
0.9961
0.9970
0.9965
0.9957
0.9963
0.9991
0.9988
0.9967
0.9903
0.9935
0.9943
0.9981
0.9988
0.9939
0.9995
0.9932
0.9975
0.9997
0.9994
0.9999
0.9967
0.9976
0.9987
0.9935
0.9975
0.9686
0.9952
0.9870
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.99
99.10
99.06
99.00
98.61
98.31
97.97
97.55
97.19
97.10
96.98
96.66
95.72
95.10
94.56
94.38
94.27
93.69
93.64
93.00
92.77
92.74
92.68
92.67
92.36
92.14
92.02
91.42
91.19
88.33
87.91
86.77
6 L-III
PERCENT SUR V I V I NG
o ~..o CDo 8 8g;.io gi moo
i
!/x
./
V /
~V ....0::~D
I'~ui
iV,/d/(0::
C'
Z :Dilnn0nc:
Si Z-ioC 0~ ~ ~
x ~ ~z w
¡¡ il 01.--:DIDCi Z 0 :DIVO-:i~ r- 0
~ SJ "'
m 8"' ~X-Iïni"' :i :D ::m Z::tJ-in- c: ~m:: mZ oC 0n-C::Dm oC - Z.. 0 "' ~:: :J-m1. n Z1. c: -i- ::
i oC iIV mo tJ ::0 :Dm¡="'nr-5l:Dn tJm::mZ-itJ
tJ
-o
ti
~
IVti
D
Cl
IT
Z w0
-(ITDJ)
Ul
Wti
.io
.iti
gi
titi
8l
IDAHO POWER COMPANY
ACCOUNT 312.30 BOILER PLAT EQUIPMENT -RAILCAS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1991-2006 EXPERIENCE BAND 1991-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
o. a 4,227,864 o. 0000 1. 0000 100. 00
0.5 4,167,658 o. 0000 1. 0000 100. 00
1. 5 4,167,658 o. 0000 1. 0000 100. 002.5 4,167,658 o. 0000 1. 0000 100. 00
3.5 4,167,658 o. 0000 1. 0000 100. 004.5 4,167,658 o. 0000 1. 0000 100. 00
5.5 4,167,658 o. 0000 1. 0000 100. 00
6.5 4,167,658 122,239 o. 0293 0.9707 100. 007.5 4,045,418 o. 0000 1. 0000 97. 07
8.5 4,045,418 o. 0000 1. 0000 97. 07
9.5 4,045,418 o. 0000 1. 0000 97. 07
10.5 3,980,700 o. 0000 1. 0000 97. 0711.5 3,457,711 128,583 o. 0372 0.9628 97. 07
12.5 3,020,382 o. 0000 1. 0000 93.46
13 .5 3,019,476 o. 0000 1. 0000 93.46
14.5 2,478,478 o. 0000 1. 0000 93.4615.5 93.46
~i-20
10
010
..
~
IQ
R
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
RC
C
O
U
N
T

3

I

l
l
.

0
0
TU
R
B
O
G
E
N
E
R
R
T
O
R

U
N

I

T
S
OR
I
G
I
N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
~
OR
I
G
I
N
R
L

C
U
R
V
E
:

X

1
9
8
0
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
:

1
9
7
1
l
-
2
0
0
6

P
L
A
C
E
M
E
N
T
S
.
~'\
""

/
i
O
W
50
-
5
0
.
5
'\
908070
Clz
6
0
..~..~a:
i
:J
I\
If

S
O
..
i-ZIJUa:tt

l
l
O
3020
o
10
20
30
ll
O
SO

6
0

7
0
AG
E

I
N

Y
E
A
R
S
BO
90
10
0
11
0
12
0
IDAHO POWER COMPAN
ACCOUN 314.00 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1974-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
97,985,757
110,259,595
107,845,932
103,520,591
94,952,078
93,782,482
115,447,820
115,174,089
114,984,885
112,389,547
111,061,720
105,063,735
104,271,129
103,255,891
101,313,548
99,285,842
88,965,772
87,247,744
84,188,426
83,048,534
83,045,410
81,649,350
58,435,533
58,385,436
57,848,893
56,334,670
40,274,049
30,119,455
20,160,018
20,151,320
20,134,328
19,297,147
19,168,945
RETIREMENTS
DURING AGE
INTERVAL
47,596
35,542
1,036,494
18,821
141,028
76,853
172,735
301,204
423,807
411,640
491,5421,657,955
1,121,470
2,845,133
1,115,265
280,076
186,055
1,484,349
992,280
1,013,218
8,698
13,063
837,181
128,202
2,571
~i-22
EXPERIENCE BAN 1980-2006
RETMT
RATIO
0.0000
0.0000
0.0004
0.0000
0.0004
0.0111
0.0002
0.0012
0.0007
0.0015
0.0027
0.0040
0.0039
0.0048
0.0164
0.0000
0.0126
0.0326
0.0132
0.0000
0.0034
0.0023
0.0000
0.0000
0.0257
0.0176
0.0252
0.0000
0.0004
0.0006
0.0416
0.0066
0.0001
SURV
RATIO
1.0000
1. 0000
0.9996
1. 0000
0.9996
0.9889
0.9998
0.9988
0.9993
0.9985
0.9973
0.9960
0.9961
0.9952
0.9836
1. 0000
0.9874
0.9674
0.9868
1.0000
0.9966
0.9977
1.0000
1.0000
0.9743
0.9824
0.9748
1. 0000
0.9996
0.9994
0.9584
0.9934
0.9999
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.96
99.96
99.92
98.81
98.79
98.67
98.60
98.45
98.18
97.79
97.41
96.94
95.35
95.35
94.15
91. 08
89.88
89.88
89.57
89.36
89.36
89.36
87.06
85.53
83.37
83.37
83.34
83.29
79.83
79.30
79.29
£l-III
PERCENT SURV I V I NG
o No ~.co g ig 8wotioenoo
A/~x//A -
~
~
~
t i
0::
C'z
l'.
:0nn
55 n0c: 0 c:1':: z- _
x ~ wz -- DUllD Õ .ai 0-o :0 0 0I Z :0~ 0 :0 6o lJ nen ~ i: ~1'0lJ:Ex -I lJ ",'":i o::I'::::lJ-(n
- 55 0I' I' a¡Z c: õn - I' :0I' c: n z.. 0_ -(:: ::-lD n n.. c:.c :: I'I c: 0~ I' c:lJ -0 '"en 3:I''"ZÕ_~I'3:I'Z_lJ
o
~
~
.co
gi
D
C1rr
Z en0-(rrDJlti
..0
aio
ig
-8
--o
~
IDAHO POWER COMPAN
ACCOUNT 315. 00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974-2006
AGE AT
BEGIN OF
INTERVAL
O. a
0.5
1. 5
2.5
3.54.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
37,629,839
45,794,363
45,849,183
45,827, 047
45,779,089
45,779, 089
62,666,580
62,663,419
62,496,837
62,357,264
62,281,247
62,149,953
61,869,697
61,787,743
61,731,286
61,575,216
61,074,732
60,690,337
60,472,608
60,452,850
60,277,793
59,600,487
43,999,788
43,972,645
43,829,983
43,829,821
28,696,168
24,623,208
16,469,044
16,469, 044
16,457,280
16,457,280
16,431,826
EXPERIENCE BAND 1980-2006
RETIREMENTS
DURING AGE
INTERVAL
121, 024
3,161
72,169
63, 058
68,986
19,453
199,352
4,199
2,586
56,693
375,053
10,561
16,124
175,057
14,566
595,484
4,722
8,363
9,335
25,455
~i-24
RETMT
RATIO
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0026
O. 0001
O. 0012
O. 0010
O. 0011
O. 0003
O. 0032
O. 0001
O. 0000
O. 0009
O. 0000
O. 0061
O. 0002
o. 0003
o. 0029
O. 0002
O. 0100
O. 0000
O. 0000
O. 0000
O. 0001
O. 0003
O. 0000
O. 0000
O. 0006
O. 0000
O. 0015
O. 0000
SURV
RATIO
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9974
0.9999
0.9988
0.9990
0.9989
0.9997
0.9968
0.9999
1. 0000
0.9991
1. 0000
0.9939
0.9998
0.9997
0.9971
0.9998
0.9900
1. 0000
1. 0000
1. 0000
0.9999
0.9997
1. 0000
1. 0000
0.9994
1. 0000
0.9985
1. 0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100. 00
100.00
100.00
100.00
100. 00
99.74
99.73
99.61
99.51
99.40
99.37
99.05
99. 04
99. 04
98.95
98.95
98.35
98.33
98.30
98. 01
97.99
97. 01
97.01
97.01
97.01
97. 00
96.97
96.97
96.97
96.91
96.91
96.76
96.76
SZ-II
PERCENT SURV I V I NG
o ~~.co aio~U1o CDo lDo ooo
'l fl
Xl"/X
?l
i ~
~
/~///'\0~D
tT0
i::0
tT
0;"
ci-
~J)nnns¡ ~c: 0 ZI' ;" -i.. -
X ~ ~Z ai- J) .lD i- 0CD0-o ~ ~
rt 0 :Eo - 0o lJ lJai:En-o01'0I' 0 i- :ix -' i m;::: ~;";" lJ I' n- c: 00I' ;" c: :E¡¡ c: lJ -0
I' ë -0 ~.. Sl~-(- I'lD n ;"
': s¡ I'rt ri ~o lJ -0 -0ai:EI'-0 Zi--iJ)nI':EI'Z-ilJ
o
~
~
.co
ui0
D0
IT
Z ai0~
fTD:I
Ul
..0
CDo
ig
8
o
~
IDAHO POWER COMPAN
ACCOUNT 316.00 MISCELLAEOUS POWER EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
11,109,315
11,535,548
11,369,719
10,936,023
10,686,429
10,608,075
11,829,581
11,448,903
11,224,224
11,140,118
10,764,096
10,555,26010,072,512
9,598,872
9,195,353
8,727,0657,871,002
7,547,139
6,976,087
6,596,587
6,002,682
5,549,436
4,708,605
4,700,448
4,625,674
4,595,277
2,772,015
1,678,209
856,523
856,523
856,523
856,523
856,523
RETIREMENTS
DURING AGE
INTERVAL
61,505
73,493
9,567
31,814
189,367
380,678
224,679
60,333
232,028
103,258
130,356
43,643
64,426
54,603
11,789
18,707
240,256
62,009
12,157
8,269
8,702
7,772
193,355
~i-26
EXPERIENCE BAND 1980-2006
RETMT
RATIO
0.0000
0.0053
0.0065
o .0009
0.0030
0.0179
0.0322
0.0196
0.0054
0.0208
0.0096
0.0123
0.0043
0.0067
0.0059
0.0014
0.0024
0.0318
0.0089
0.0000
0.0020
0.0015
0.0000
0.0000
0.0019
0.0017
0.0698
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
1. 0000
0.9947
0.9935
0.9991
0.9970
0.9821
0.9678
0.9804
0.9946
0.9792
0.9904
0.9877
0.9957
0.9933
0.9941
0.9986
0.9976
0.9682
0.9911
1.0000
0.9980
0.9985
1.0000
1.0000
0.9981
0.9983
0.9302
1.0000
1.0000
1.0000
1. 0000
1.0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.47
98.82
98.73
98.43
96.67
93.56
91. 73
91.23
89.33
88.47
87.38
87.00
86.42
85.91
85.79
85.58
82.86
82.12
82.12
81. 96
81. 84
81. 84
81. 84
81. 68
81. 54
75.85
75.85
75.85
75.85
75.85
75.85
75.85
Ll~
6
0
~-~a:
i
::
I\
II

5
0
..
i-ZliUa:lt

1
l
0
10
0
.~
a-
i D
A
O

P
O
W
E
R

C
O
M
P
A
N
Y
~
RC
C
O
U
N
T

3
3
1
.
0
0

S
T
R
U
C
T
U
R
E
S

R
N
O

I
M
P
R
O
V
E
M
E
N
T
S
~
OR
I
G
I
N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
R
L

C
U
R
V
E
:

X

1
9
1
l
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
1
9
-
2
0
6

P
L
A
C
E
M
E
N
T
S
JW
A
lO
O
-
F
2.
5
C)

1
9
7
7
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
1
9
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
908070302010
o
15
30
1l
5
60
75

9
0

1
0
5
RG
E

I
N

Y
E
R
R
S
12
0
13
5
IS
O
16
5
18
0
IDAHO POWER COMPANY
ACCOUN 331. 00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
135,521,211
131,744,242
130,792,027
129,527,613
128,715,001
128,348,418
127,807,316
127,503,946
127,193,138
127,191,448
124,996,199
124,096,344
112,607,545
76,911,493
76,199,665
64,995,419
63,850,194
62,899,619
60,776,077
60,693,120
60,416,828
58,560,522
57,667,265
56,880,270
48,729,308
48,748,500
48,418,775
32,446,100
32,336,805
21,000,068
20,929,252
20,684,815
20,467,318
20,327,060
20,197,079
20,030,941
19,923,361
19,877,393
19,468,791
19,414,518
EXPERIENCE BAN 1946-2006
RETIREMENTS
DURING AGE
INTERVAL
59
8,959
153
186,141
37,998
120,272
60,485
157,993
394,596
56,114
68,712
16,337
31,378
62,707
62,384
32,970
183,842
41,028
46,971
53,073
64,912
126,763
84,582
161,824
28,981
107,067
32,376
95,830
15,137
186,715
23,649
73,235
76,147
22,220
18,051
23,793
62,428
27,189
56,102
~i-28
RETMT
RATIO
0.0000
0.0000
0.0001
0.0000
0.0014
0.0003
0.0009
0.0005
0.0012
0.0031
0.0004
0.0006
0.0001
0.0004
0.0008
0.0010
0.0005
0.0029
0.0007
0.0008
0.0009
0.0011
0.0022
0.0015
0.0033
0.0006
0.0022
0.0010
0.0030
0.0007
0.0089
0.0011
0.0036
0.0037
0.0011
0.0009
0.0012
0.0031
0.0014
0.0029
SURV
RATIO
1. 0000
1. 0000
0.9999
1.0000
0.9986
0.9997
0.9991
0.9995
0.9988
0.9969
0.9996
0.9994
0.9999
0.9996
0.9992
0.9990
0.9995
0.9971
0.9993
0.9992
0.9991
0.9989
0.9978
0.9985
0.9967
0.9994
0.9978
0.9990
0.9970
0.9993
0.9911
0.9989
0.9964
0.9963
0.9989
0.9991
0.9988
0.9969
0.9986
0.9971
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.99
99.99
99.85
99.82
99.73
99.68
99.56
99.25
99.21
99.15
99.14
99.10
99.02
98.92
98.87
98.58
98.51
98.43
98.34
98.23
98.01
97.86
97.54
97.48
97.27
97.17
96.88
96.81
95.95
95.84
95.49
95.14
95.04
94.95
94.84
94.55
94.42
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
18,045,112
17,253,141
17,101,869
16,796,409
16,781,370
16,740,177
10,217,853
4,673,934
4,627,984
4,615,589
4,595,396
4,564,270
4,537,215
4,517,792
4,469,185
2,585,317
2,570,312
2,280,622
1,956,716
1,311,131
1,249,547
1,246,094
1,238,469
1,224,876
1,216,603
1,198,899
1,188,353
1,154,861
1,134,593
976,074
523,898
513,600
512,993
512,893
512,893
510,847
507,140
506,794
505,825
401,097
RETIREMENTS
DURING AGE
INTERVAL
24,048
2,758
35,179
8,570
18,777
84,860
34,500
12,648
2,388
1,972
4,726
2,874
479
40,570
13,839
6,164
2,996
31,127
194
1,216
778
3,820
13,052
8,238
13,386
5,176
27,169
17,565
4,048
8,306
350
100
2,046
3,404
1,246
111-29
EXPERIENCE BAND 1946-2006
RETMT
RATIO
0.0013
0.0002
0.0021
0.0005
0.0011
0.0051
0.0034
0.0027
0.0005
0.0004
0.0010
0.0006
0.0001
0.0090
0.0031
0.0024
0.0012
0.0136
0.0001
0.0009
0.0006
0.0031
0.0105
0.0067
0.0110
0.0043
0.0229
0.0152
0.0036
0.0000
0.0159
0.0007
0.0002
0.0000
0.0040
0.0067
0.0000
0.0000
0.0025
0.0000
SURV
RATIO
0.9987
0.9998
0.9979
0.9995
0.9989
0.9949
0.9966
0.9973
0.9995
0.9996
0.9990
0.9994
0.9999
0.9910
0.9969
0.9976
0.9988
0.9864
0.9999
0.9991
0.9994
0.9969
0.9895
0.9933
0.9890
0.9957
0.9771
0.9848
0.9964
1.0000
0.9841
0.9993
0.9998
1. 0000
0.9960
0.9933
1. 0000
1.0000
0.9975
1.0000
PCT SURV
BEGIN OF
INTERVAL
94.15
94.03
94.01
93.81
93.76
93.66
93.18
92.86
92.61
92.56
92.52
92.43
92.37
92.36
91. 53
91.25
91. 03
90.92
89.68
89.67
89.59
89.54
89.26
88.32
87.73
86.76
86.39
84.41
83.13
82.83
82.83
81. 51
81.45
81.43
81.43
81. 10
80.56
80.56
80.56
80.36
IDAHO POWER COMPAN
ACCOUN 331. a a STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006 EXPERIENCÉ BAN 1946-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 387,835 a.. 0000 1. 0000 80 .3680.5 385,770 O. 0000 1. 0000 80.36
81. 5 385,747 O. 0000 1. 0000 80 .3682.5 363,357 O. 0000 1. 0000 80 .3683.5 363,357 O. 0000 1. 0000 80 .36
84.5 356,944 O. 0000 1. 0000 80 .3685.5 S4,870 O. 0000 1. 0000 80 .36
86.5 54,870 O. 0000 1. 0000 80 .3687.5 80.36
111-30
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
114,402,101
110,693,886
109,956,000
108,767,721
108,070,752
108,050,744
107,621,077
107,451,783
107,325,223
106,839,286
106,304,674
106,357,870
95,052,560
59,680,449
59,010,822
47,850,914
53,495,630
58,092,938
56,128,410
55,994,335
55,750,507
53,948,451
53,055,619
52,301,486
44,159,835
45,880,415
45,619,951
29,884,046
30,114,532
19,473,152
19,472,208
19,233,933
19,020,904
18,886,772
18,761,681
18,601,405
18,511,868
18,472,784
18,069,174
18,213,038
EXPERIENCE BAND 1977~2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
7,422
20,436
32,081
33,943
59,380
136,298
113,687
30,293
52,121
14,570
12,055
49,652
38,355
16,861
80,797
29,491
46,011
37,401
55,367
120,300
81,391
161,182
21,041
107,067
11,909
95,302
14,558
183,308
22,986
67,742
73,791
20,976
11,236
23,232
62,273
25,480
55,285
~i-31
0.0000
0.0000
0.0001
0.0000
0.0002
0.0003
0.0003
0.0006
0.0013
0.0011
0.0003
0.0005
0.0002
0.0002
0.0008
0.0008
0.0003
0.0014
0.0005
0.0008
0.0007
0.0010
0.0023
0.0016
0.0036
0.0005
0.0023
0.0004
0.0032
0.0007
0.0094
0.0012
0.0036
0.0039
0.0011
0.0006
0.0013
0.0034
0.0014
0.0030
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000
1.0000
0.9999
1.0000
0.9998
0.9997
0.9997
0.9994
0.9987
0.9989
0.9997
0.9995
0.9998
0.9998
0.9992
0.9992
0.9997
0.9986
0.9995
0.9992
0.9993
0.9990
0.9977
0.9984
0.9964
0.9995
0.9977
0.9996
0.9968
0.9993
0.9906
0.9988
0.9964
0.9961
0.9989
0.9994
0.9987
0.9966
0.9986
0.9970
100.00
100.00
100.00
99.99
99.99
99.97
99.94
99.91
99.85
99.72
99.61
99.58
99.53
99.51
99.49
99.41
99.33
99.30
99.16
99.11
99.03
98.96
98.86
98.63
98.47
98.12
98.07
97.84
97.80
97.49
97.42
96.50
96.38
96.03
95.66
95.55
95.49
95.37
95.05
94.92
IDAHO POWER COMPAN
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
17,335,3i4
16,548,645
16,398,028
16,092,753
16,077,821
16,037,964
9,543,368
4,017,229
3,975,700
4,070,570
4,140,647
4,113,972
4,087,019
4,104,023
4,055,415
2,190,192
2,499,990
2,210,300
1,956,7161,311,131
1,249,547
1,246,094
1,238,469
1,224,876
1,216,603
1,198,899
1,188,353
1,154,861
1,134,593
976,074
523,898
513,600
512,993
512,893
512,893
510,847
507,140
506,794
505,825
401,097
EXPERIENCE BAND 1977-2006
RETIREMENTS
DURING AGE
INTERVAL
20,737
2,361
34,993
8,464
17,441
57,516
17,561
12,366
2,388
1,415
2,340
2,795
479
40,570
1,607
6,164
2,996
31,127
194
1,216
778
3,820
13,052
8,238
13,386
5,176
27,169
17,565
4,048
8,306
350
100
2,046
3,404
1,246
~i-32
RETMT
RATIO
0.0012
0.0001
0.0021
0.0005
0.0011
0.0036
0.0018
0.0031
0.0006
0.0003
0.0006
0.0007
0.0001
0.0099
0.0004
0.0028
0.0012
0.0141
0.0001
0.0009
0.0006
0.0031
0.0105
0.0067
0.0110
0.0043
0.0229
0.0152
0.0036
0.0000
0.0159
0.0007
0.0002
0.0000
0.0040
0.0067
0.0000
0.0000
0.0025
0.0000
SURV
RATIO
0.9988
0.9999
0.9979
0.9995
0.9989
0.9964
0.9982
0.9969
0.9994
0.9997
0.9994
0.9993
0.9999
0.9901
0.9996
0.9972
0.9988
0.9859
0.9999
0.9991
0.9994
0.9969
0.9895
0.9933
0.9890
0.9957
0.9771
0.9848
0.9964
1.0000
0.9841
0.9993
0.9998
1.0000
0.9960
0.9933
1.0000
1.0000
0.9975
1.0000
PCT SURV
BEGIN OF
INTERVAL
94.64
94.53
94.52
94.32
94.27
94.17
93.83
93.66
93.37
93.31
93.28
93.22
93.15
93.14
92.22
92.18
91. 92
91. 81
90.52
90.51
90.43
90.38
90.10
89.15
88.55
87.58
87.20
85.20
83.90
83.60
83.60
82.27
82.21
82.19
82.19
81. 86
81.31
81. 31
81.31
81.11
IDAHO POWER COMPAN
ACCOUN 331. 00 STRUCTUES AN IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006 EXPERIENCg BAN 1977-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
79.5 387,835 0.0000 1. 0000 81.1180.5 385,770 0.0000 1.0000 81.11
81. 5 385,747 0.0000 1.0000 81.1182.5 363,357 0.0000 1.0000 81.11
83.5 363,357 0.0000 1.0000 81.1184.5 356,944 0.0000 1.0000 81. 11
85.5 54,870 0.0000 1.0000 81. 1186.5 54,870 0.0000 1. 0000 81. 11
87.5 81.11
111-33
II II~~ZZLi Li:E :ELi LiUUIIa: a:~....a:llll
L CD CD~ II 88a: Li C\ C\:z:: i Ia:....o:: --! u ~~~1i1S ..-!~~tlLill o:: z~
~ . ~ ~~ULL il a: a: a: Li Lia:_:tllllLiO~XX:z :: 0 Li Lio a: 0llll~CD:g
~~~~l)o to..- 0 :r..~ ef ~~~ ~ XÐC" t:- ..~ a: LiZ o::::a:0 ::U UUa:efZ
t:
IS
-(I
I0(J
a::x0
/'v
~ iI
æi
lB
li
ll
æ
ig
11a:a:li)-
g z
liLla:
lt
~
II:r
li
II
8 oCl æi
oo..oCD oII o:r ocr oC\o
~N I A I A~ns lN3~~3d
111-34
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS,DAMS AN WATERWAYS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1917-2006 EXPERIENCE BAND 1946-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
o. a 217,931,452 O. 0000 1. 0000 100. 00
0.5 217,638,318 128 o. 0000 1. 0000 100. 00
1. 5 217,023,277 O. 0000 1. 0000 100. 00
2.5 216,690,945 167,473 O. 0008 0.9992 100. 003.5 216,307,507 20,381 O. 0001 0.9999 99.924.5 216,178,759 O. 0000 1. 0000 99.915.5 216,172,299 18, 018 O. 0001 0.9999 99.91
6.5 216, 002,572 O. 0000 1. 0000 99.907.5 216,287,828 11,110 O. 0001 0.9999 99.90
8.5 216,985,776 241,987 O. 0011 0.9989 99.89
9.5 216,589,971 O. 0000 1. 0000 99.78
10.5 216,473,523 a . 0000 1. 0000 99.78
11.5 208,579,215 490 0.0000 1. 0000 99.78
12.5 204,809,320 1, 000 O. 0000 1. 0000 99.78
13 .5 204,808,320 5,235 O. 0000 1. 0000 99.78
14.5 186,906,545 66,869 O. 0004 0.9996 99.78
15.5 185, 045,410 16,624 O. 0001 0.9999 99.74
16.5 184,596,265 1,165 O. 0000 1. 0000 99.7317.5 184,346,898 159 O. 0000 1. 0000 99.7318.5 184,549,939 6,690 o. 0000 1. 0000 99.73
19.5 184,397,655 1,574 O. 0000 1. 0000 99.73
20.5 175,269,901 1,570 O. 0000 1. 0000 99.73
21. 5 175,205,454 436 O. 0000 1. 0000 99 ~ 73
22.5 175,197,418 19,030 O. 0001 0.9999 99.7323.5 169,455,812 2, 020 o. 0000 1. 0000 99.72
24.5 170,089,322 O. 0000 1. 0000 99.72
25.5 170,000,711 53 O. 0000 1. 0000 99.72
26.5 156,527,903 O. 0000 1. 0000 99.7227.5 155, 057, 063 146 O. 0000 1. 0000 99.72
28.5 150,874,452 17,633 O. 0001 0.9999 99.72
29.5 150,720,372 30,538 O. 0002 0.9998 99.71
30.5 150,689,834 242 O. 0000 1. 0000 99.69
31. 5 150,689,592 O. 0000 1. 0000 99.69
32.5 150,689,592 39,834 O. 0003 0.9997 99.69
33.5 150,649,758 2,330 O. 0000 1. 0000 99.66
34.5 150,637,485 1, 006 O. 0000 1. 0000 99.66
35.5 150,635,869 28,215 O. 0002 0.9998 99.66
36.5 150,607,654 207,204 O. 0014 0.9986 99.64
37.5 150,391,238 124 O. 0000 1. 0000 99.50
38.5 150,390,376 47,167 o. 0003 0.9997 99.50
~i-35
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
97,562,699
97,524,114
97,467,194
97,428,060
97,386,188
97,380,711
69,096,497
29,942,876
29,914,546
29,803,678
29,797,209
29,794,109
29,791,809
29,778,099
29,756,597
20,060,206
20,059,613
12,860,680
7,509,860
4,961,171
2,684,562
2,684,261
2,683,555
2,666,015
2,320,795
2,277,037
2,277,037
2,268,253
2,168,244
1,913,586
1,304,628
1,299,383
1,294,234
1,288,871
1,288,871
1,288,871
1,286,122
1,285,985
1,273,972
1,006,858
EXPERIENCE BAN 1946-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
28,992
12,816
30,859
579
4,505
68,639
110,582
5,980
1,408
12,235
30,349
46,950
12,151
99,261
706
3,640
1,469
40,276
8,537
95,673
6,194
5,089
5,363
111-36
0.0003
0.0001
0.0003
0.0000
0.0000
0.0000
0.0010
0.0000
0.0037
0.0002
0.0000
0.0000
0.0000
0.0004
0.0000
0.0000
0.0015
0.0037
0.0016
0.0200
0.0000
0.0003
0.0014
0.0006
0.0174
0.0000
0.0037
0.0422
0.0000
0.0032
0.0039
0.0000
0.0041
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9997
0.9999
0.9997
1.0000
1.0000
1.0000
0.9990
1.0000
0.9963
0.9998
1. 0000
1.0000
1. 0000
0.9996
1.0000
1. 0000
0.9985
0.9963
0.9984
0.9800
1. 0000
0.9997
0.9986
0.9994
0.9826
1.0000
0.9963
0.9578
1. 0000
0.9968
0.9961
1. 0000
0.9959
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
99.47
99.44
99.43
99.40
99.40
99.40
99.40
99.30
99.30
98.93
98.91
98.91
98.91
98.91
98.87
98.87
98.87
98.72
98.35
98.19
96.23
96.23
96.20
96.07
96.01
94.34
94.34
93.99
90.02
90.02
89.73
89.38
89.38
89.01
89.01
89.01
89.01
89.01
89.01
89.01
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2006 EXPERIENCE BAN 1946-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 961, 092 O. 0000 1. 0000 89. 01
80.5 961, 092 O. 0000 1. 0000 89. 01
81. 5 961, 092 O. 0000 1. 0000 89. 01
82.5 961, 092 O. 0000 1. 0000 89. 0183.5 961, 092 O. 0000 1. 0000 89. 01
84.5 961, 043 O. 0000 1. 0000 89. 0185.5 339,322 O. 0000 1. 0000 89. 0186.5 339,322 O. 0000 1. 0000 89. 0187.5 60,439 O. 0000 1. 0000 89. 01
88.5 60 ,439 O. 0000 1. 0000 89. 01
89.5 89. 01
~i-37
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1917-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
70,204,129
69,702,173
69,073,359
68,397,277
68,177,831
68,082,908
68,075,404
67,901,340
67,910,552
67,863,896
120,249,452
120,137,446
112,306,035
108,546,662
108,588,095
90,687,000
117 ,163,072
155,786,895
155,299,962
155,218,344
155,071,917
145,948,838
145,887,117
145,896,477
140,198,155
150,055,607
150,011,565
143,428,958
147,286,651
145,613,085
147,670,227
147,670,528
147,711,635
147,725,535
148,029,452
148,020,760
148,019,144
147,992,584
147,780,708
148,064,855
RETIREMENTS
DURING AGE
INTERVAL
20,381
18,018
11,110
241,987
1,000
5,235
66,869
16,624
159
1,322
1,570
436
18,648
1,976
146
17,633
242
39,834
2,231
1,006
28,215
207,000
122
47,167
111-38
EXPERIENCE BAN 1977-2006
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0003
0.0000
0.0003
0.0000
0.0002
0.0036
0.0000
0.0000
0.0000
0.0000
0.0000
0.0007
0.0001
0.0000
0.0000
0.0000
53
0.0000
0.0000
0.0000
0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0001
0.0000
0.0000
0.0000
0.0003
0.0000
0.0000
0.0002
0.0014
0.0000
0.0003
SURV
RATIO
1. 0000
1. 0000
1.0000
1. 0000
0.9997
1.0000
0.9997
1.0000
0.9998
0.9964
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9993
0.9999
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
0.9999
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9999
1. 0000
1. 0000
1. 0000
0.9997
1.0000
1. 0000
0.9998
0.9986
1. 0000
0.9997
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
100.00
99.97
99.97
99.94
99.94
99.92
99.56
99.56
99.56
99.56
99.56
99.56
99.49
99.48
99.48
99.48
99.48
99.48
99.48
99.48
99.47
99.47
99.47
99.47
99.47
99.47
99.46
99.46
99.46
99.46
99.43
99.43
99.43
99.41
99.27
99.27
IDAHO POWER COMPAN
ACCOUNT 332.2 a RESERVOIRS, DAMS AN WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
95,983,041
95,944,612
95,892,841
95,853,708
95,811,835
95,806,359
67,526,362
28,373,584
28,357,267
28,513,513
28,791,988
28,788,887
28,786,588
28,772,878
28,751,375
19, 055, 034
19,720,291
12,521,3577,449,420
4,900,731
2,684,562
2,684,261
2,683,555
2,666, 015
2,320,795
2,277,037
2,277,037
2,268,253
2,168,2441,913,586
1,304,628
1,299,383
1,294,234
1,288,871
1,288,871
1,288,871
1,286,122
1,285,985
1,273,972
1,006,858
EXPERIENCE BAN 1977-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
28,992
12,816
30,859
579
4,505
68,639
110,582
5,980
1,408
12,235
30,349
46,950
12,151
99,261
706
3,640
1,469
40,276
8,537
95,673
6,194
5, 089
5,363
111-39
O. 0003
O. 0001
O. 0003
O. 0000
O. 0000
O. 0000
O. 0010
O. 0000
O. 0039
O. 0002
O. 0000
O. 0000
O. 0000
O. 0004
O. 0000
O. 0000
o. 0015
0.0037
O. 0016
O. 0203
O. 0000
O. 0003
O. 0014
O. 0006
O. 0174
O. 0000
0.0037
O. 0422
O. 0000
O. 0032
0.0039
O. 0000
O. 0041
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9997
0.9999
0.9997
1. 0000
1. 0000
1. 0000
0.9990
1.0000
0.9961
0.9998
1. 0000
1. 0000
1. 0000
0.9996
1. 0000
1. 0000
0.9985
0.9963
0.9984
0.9797
1. 0000
0.9997
0.9986
0.9994
0.9826
1. 0000
0.9963
0.9578
1. 0000
0.9968
0.9961
1. 0000
0.9959
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
99.24
99.21
99.20
99.17
99.17
99.17
99.17
99. 07
99. 07
98.68
98.66
98.66
98.66
98.66
98.62
98.62
98.62
98.47
98.11
97.95
95.96
95.96
95.93
95.80
95.74
94. 07
94. 07
93.72
89.77
89.77
89.48
89.13
89.13
88.76
88.76
88.76
88.76
88.76
88.76
88.76
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2006 EXPERIENCE BAN 1977-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 961,092 0.0000 1.0000 88.7680.5 961,092 0.0000 1.0000 88.76
81. 5 961,092 0.0000 1.0000 88.7682.5 961,092 0.0000 1.0000 88.7683.5 961,092 0.0000 1.0000 88.7684.5 961,043 0.0000 1. 0000 88.7685.5 339,322 0.0000 1.0000 88.7686.5 339,322 0.0000 1.0000 88.7687.5 60,439 0.0000 1.0000 88.7688.5 60,439 0.0000 1.0000 88.76
89.5 88.76
111-40
L v-II
PERCENT SURV I V I NG
o No ..ol.o .io g gio CDo Ulo oo
o
~
~
.io
U1o
DC'ni
Z gi
-(niD:I(J
//
/~--o~D
..o ..I
..
~~o
i::ú)
:g
8
--o
~,
/i
I
~
C':0~ Rn iSi ..
~ ~ ~~GX £! 8-- ilUl Ul r-::5i:o~õi i Z .. :0~~ 0 ~ éOOlJ~-o0101 oi§ ,. 0,.,. ,.::xx.~ i fT~~:i ~:i:i:i~..8
,.,. :i c: 3:zzc:i-onn-CD:O,.,. c - z.... ~ ~ -(
- - lJtoUl n--C:Otptp ~ ~NN ,.00 lJ C'~~ ~,.;J ;J ~~~ ..,.,. ~if ifzz....lJ i.
~
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
190,523,776
188,798,377
188,481,368
187,502,772
183,994,170
183,880,914
183,340,290
181,718,965
181,593,372
181,710,739
181,568,232
180,810,806
164,961,290
139,342,529
138,959,328
114,354,675
113,570,119
112,923,506
112, 71 7, 649
109,804,740
108,301,921
106,785,484
106,256,098
106,196,737
95,637,725
95,942,902
95,908,482
68,163,342
67,867,05241,409,360
41,092,559
41,089,459
40,672,236
40,625,974
40,276,235
40,265,744
40,150,346
40,018,643
39,632,411
39,517,872
EXPERIENCE BAND 1946-2006
RETIREMENTS
DURING AGE
INTERVAL
201,469
4,821
16,000
1,481
12,716
527
2,080
1,930
125
24,497
261,043
269,504
45,519
1,984
208,834
7,459
611,968
258,000
8,517
7,244
5,714
292,651
401,457
316,801
3,100
213,778
46,262
109,490
9,942
66,996
123,528
340,460
62,694
1,240
111-42
RETMT
RATIO
0.0000
0.0000
0.0011
0.0000
0.0000
0.0001
0.0000
0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0002
0.0019
0.0024
0.0004
0.0000
0.0019
0.0001
0.0057
0.0024
0.0000
0.0000
0.0001
0.0001
0.0001
0.0043
0.0059
0.0077
0.0001
0.0052
0.0011
0.0027
0.0002
0.0017
0.0031
0.0085
0.0016
0.0000
SURV
RATIO
1.0000
1. 0000
0.9989
1.0000
1. 0000
0.9999
1.0000
0.9999
1.0000
1.0000
1.0000
1.0000
1.0000
0.9998
0.9981
0.9976
0.9996
1.0000
0.9981
0.9999
0.9943
0.9976
1.0000
1. 0000
0.9999
0.9999
0.9999
0.9957
0.9941
0.9923
0.9999
0.9948
0.9989
0.9973
0.9998
0.9983
0.9969
0.9915
0.9984
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.89
99.89
99.89
99.88
99.88
99.87
99.87
99.87
99.87
99.87
99.87
99.85
99.66
99.42
99.38
99.38
99.19
99.18
98.61
98.37
98.37
98.37
98.36
98.35
98.34
97.92
97.34
96.59
96 .58
96.08
95.97
95.71
95.69
95.53
95.23
94.42
94.27
IDAHO POWER COMPAN
ACCOUN 333.00 WATERWHEELS, TURBINES AN GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.546.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
31,003,200
30,991,967
30,972,142
30,905,090
30,859,820
30,850,015
22,494,360
12,962,525
12,934,069
12,921,779
12,854,845
12,850,365
12,812,025
12,805,402
12,788,377
9,383,678
9,383,296
6,329,483
3,156,6642,382,833
1,515,761
1,515,579
1,491,178
1,475,221
1,424,849
1,422,815
1,421,992
1,281,964
919,037
748,869
327,168
319,566
319,261
319,261
319,261
317,003
317,003
314,352
312,468
303,083
RETIREMENTS
DURING AGE
INTERVAL
11,572
8,500
9,804
458
19,915
26,263
11,200
66,934
137
28,416
15,784
26
382
600
6,077
3,049
37
22,126
2,351
49,642
1,987
815
139,431
362,628
29,300
5,000
305
2,258
2,000
9,385
~i-43
EXPERIENCE BAND 1946-2006
RETMT
RATIO
0.0000
0.0004
0.0003
0.0000
0.0003
0.0000
0.0009
0.0020
0.0009
0.0052
0.0000
0.0022
0.0000
0.0012
0.0000
0.0000
0.0001
0.0010
0.0000
0.0013
0.0000
0.0146
0.0016
0.0337
0.0014
0.0006
0.0981
0.2829
0.0000
0.0391
0.0153
0.0010
0.0000
0.0000
0.0071
0.0000
0.0063
0.0000
0.0300
0.0000
SURV
RATIO
1.0000
0.9996
0.9997
1.0000
0.9997
1.0000
0.9991
0.9980
0.9991
0.9948
1.0000
0.9978
1.0000
0.9988
1.0000
1.0000
0.9999
0.9990
1.0000
0.9987
1.0000
0.9854
0.9984
0.9663
0.9986
0.9994
0.9019
0.7171
1.0000
0.9609
0.9847
0.9990
1.0000
1.0000
0.9929
1.0000
0.9937
1.0000
0.9700
1.0000
PCT SURV
BEGIN OF
INTERVAL
94.27
94.27
94.23
94.20
94.20
94.17
94.17
94.09
93.90
93.82
93.33
93.33
93.12
93.12
93.01
93.01
93.01
93.00
92.91
92.91
92.79
92.79
91.44
91.29
88.21
88.09
88.04
79.40
56.94
56.94
54.71
53.87
53.82
53.82
53.82
53.44
53.44
53.10
53.10
51.51
IDAHO POWER COMPAN
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006 EXPERIENCE BAN 1946-2006
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
79.5 303,022 15,902 0.0525 0.9475 51. 5180.5 287,120 1,250 0.0044 0.9956 48.81
81. 5 285,870 0.0000 1. 0000 48.6082.5 285,870 0.0000 1. 0000 48.6083.5 281,885 o .0000 1.0000 48.6084.5 281,875 0.0000 1. 0000 48.6085.5 34,865 0.0000 1.0000 48.6086.5 34,865 0.0000 1.0000 48.6087.5 48.60
111-44
IDAHO POWER COMPAN
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
148,935,219
147,140,756
147,013,633
146,035,213
142,970,879
143,224,843
142,730,307
141,118,774
140,830,604
140,490,988
149,525,323
148,778,092
132,937,259
107,377,388
107,039,795
82,693,104
91,154,117
100,016,726
99,656,144
96,480,609
94,975,931
93,499,037
92,982,069
92,926,150
82,368,853
85,906,853
85,877,637
61,345,418
64,481,940
38,819,569
39,387,977
39,385,023
39,036,864
39,022,245
38,691,650
38,685,206
38,574,600
38,446,047
38,060,497
38,138,251
EXPERIENCE BAND 1977-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
200,564
4,821
16,000
1,481
12,716
400
1,760
1,500
24,000
1,043
4,906
45,519
1,984
208,834
7,459
576,768
258,000
8,517
2,040
5,714
292,651
401,457
316,801
3,100
213,778
28,225
91,075
5,942
62,996
122,694
340,460
62,694
1,240
111-45
0.0000
0.0000
0.0014
0.0000
0.0000
0.0001
0.0000
0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0002
0.0000
0.0001
0.0005
0.0000
0.0021
0.0001
0.0061
0.0028
0.0000
0.0000
0.0001
0.0000
0.0001
0.0048
0.0062
0.0082
0.0001
0.0054
0.0007
0.0023
0.0002
0.0016
0.0032
0.0089
0.0016
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000
1. 0000
0.9986
1.0000
1.0000
0.9999
1.0000
0.9999
1. 0000
1.0000
1.0000
1.0000
1.0000
0.9998
1.0000
0.9999
0.9995
1.0000
0.9979
0.9999
0.9939
0.9972
1.0000
1.0000
0.9999
1.0000
0.9999
0.9952
0.9938
0.9918
0.9999
0.9946
0.9993
0.9977
0.9998
0.9984
0.9968
0.9911
0.9984
1.0000
100.00
100.00
100.00
99.86
99.86
99.86
99.85
99.85
99.84
99.84
99.84
99.84
99.84
99.84
99.82
99.82
99.81
99.76
99.76
99.55
99.54
98.93
98.65
98.65
98.65
98.64
98.64
98.63
98.16
97.55
96.75
96.74
96.22
96 .15
95.93
95.91
95.76
95.45
94.60
94.45
IDAHO POWER COMPAN
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
30,113,190
30,104,559
30,086,092
30,027,040
29,981,769
29,972,124
21,618,529
12,088,16312,062,405
12,234,959
12,442,884
12,440,662
12,402,322
12,395,699
12,382,659
8,977,970
9,343,599
6,289,786
3,156,664
2,382,833
1,515,761
1,515,579
1,491,178
1,475,221
1,424,849
1,422,815
1,421,992
1,281,964
919,037
748,869
327,168
319,566
319,261
319,261
319,261
317,003
317,003
314,352
312,468
303,083
EXPERIENCE BAN 1977-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
11,572
500
9,804
436
19,915
26,263
11,200
66,934
137
28,416
15,784
26
382
600
6,077
3,049
37
22,126
2,351
49,642
1,987
815
139,431
362,628
29,300
5,000
305
2,258
2,000
9,385
111-46
0.0000
0.0004
0.0000
0.0000
0.0003
0.0000
0.0009
0.0022
0.0009
0.0055
0.0000
0.0023
0.0000
0.0013
0.0000
0.0000
0.0001
0.0010
0.0000
0.0013
0.0000
0.0146
0.0016
0.0337
0.0014
0.0006
0.0981
0.2829
0.0000
0.0391
0.0153
0.0010
0.0000
0.0000
0.0071
0.0000
0.0063
0.0000
0.0300
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000
0.9996
1.0000
1.0000
0.9997
1.0000
0.9991
0.9978
0.9991
0.9945
1.0000
0.9977
1.0000
0.9987
1.0000
1.0000
0.9999
0.9990
1.0000
0.9987
1.0000
0.9854
0.9984
0.9663
0.9986
0.9994
0.9019
0.7171
1.0000
0.9609
0.9847
0.9990
1.0000
1.0000
0.9929
1.0000
0.9937
1.0000
0.9700
1. 0000
94.45
94.45
94.41
94.41
94.41
94.38
94.38
94.30
94.09
94.01
93.49
93.49
93.27
93.27
93.15
93.15
93.15
93.14
93.05
93.05
92.93
92.93
91. 57
91.42
88.34
88.22
88.17
79.52
57.02
57.02
54.79
53.95
53.90
53.90
53.90
53.52
53.52
53.18
53.18
51. 58
IDAHO POWER COMPAN
ACCOUNT 333. 00 WATERWHEELS, TUINES AN GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAND 1977-2006
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
79.5 303, 022 15,902 O. 0525 0.9475 51.5880.5 287,120 1,250 O. 0044 0.9956 48.87
81. 5 285,870 O. 0000 1. 0000 48.65
82.5 285,870 O. 0000 1. 0000 48.65
83.5 281,885 0.0000 1. 0000 48.65
84.5 281,875 O. 0000 1. 0000 48.6585.5 34,865 O. 0000 1. 0000 48.65
86.5 34,865 O. 0000 1. 0000 48.6587.5 48.65
111-47
1I 1Ii- i-ZZ~~....
á! á!i-....Z llll..f l!l!:: ~ ~~0:: i I.. !5 ~~u u aiai--
a: a:)-I-Q ....Z u::....ci.. - uull..:: zz~ .. !5 ~~u~lia:a:a: ....a: 0 :i llll..lIi-xx:i li 0 ....0.. 0llUZtOtOU li 80~ciOl\~
lSo!Jii.- 0 ::r-o .. ai ai:: ci--rr zrr ¡: X Ðto - ..
~ IS ~8 !5uuci..ciZ
C)/a:0
J /V
x~x~ui "'~XÐ0-~Va:
i0ui
a:XÐ~Ai
jJ ,
/'''
..I
IA
I ~
~
~
oo oen oCD i?oto ~~oti o::o
~N I A I A~ns lN3~~3d
111-48
~
o
8
ãl
li
0r-
(fa:a:l1)-0to Z
l1t:a:
0ti
o::
~
~
o
o
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
41,050,001
40,147,636
39,836,670
39,161,276
38,872,461
38,008,595
37,126,310
34,845,573
33,271,718
27,985,918
24,110,101
23,241,219
20,299,262
17,231,602
16,964,040
14,459,451
13,632,026
13,469,998
13,311,965
12,867,738
12,402,921
11,692,640
11,435,377
11,387,331
9,641,275
9,486,592
9,441,285
6,947,488
6,787,143
4,502,225
4,454,084
4,390,717
4,279,043
4,235,751
4,042,285
3,988,898
3,861,718
3,836,636
3,801,133
3,617,427
EXPERIENCE BAND 1946-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
578,020
15,173
19,752
138,943
8,731
97,356
59,962
242,695
117,100
27,816
191,451
97,228
182,446
49,395
104,422
85,641
368,246
63,883
439,487
90,876
12,023
16,479
107,448
22,900
27,251
87,508
56,919
26,224
18,135
57,634
43,292
110,793
44,771
85,852
12,378
22,102
149,621
107,194
111-49
0.0141
0.0000
0.0004
0.0000
0.0005
0.0037
0.0002
0.0028
0.0018
0.0087
0.0049
0.0012
0.0094
0.0056
0.0108
0.0034
0.0077
0.0064
0.0277
0.0050
0.0354
0.0078
0.0011
0.0014
0.0111
0.0024
0.0029
0.0126
0.0084
0.0058
0.0041
0.0131
0.0101
0.0262
0.0111
0.0215
0.0032
0.0058
0.0394
0.0296
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9859
1.0000
0.9996
1.0000
0.9995
0.9963
0.9998
0.9972
0.9982
0.9913
0.9951
0.9988
0.9906
0.9944
0.9892
0.9966
0.9923
0.9936
0.9723
0.9950
0.9646
0.9922
0.9989
0.9986
0.9889
0.9976
0.9971
0.9874
0.9916
0.9942
0.9959
0.9869
0.9899
0.9738
0.9889
0.9785
0.9968
0.9942
0.9606
0.9704
100.00
98.59
98.59
98.55
98.55
98.50
98.14
98.12
97.85
97.67
96.82
96 .35
96.23
95.33
94.80
93.78
93.46
92.74
92.15
89.60
89.15
85.99
85.32
85.23
85.11
84.17
83.97
83.73
82.68
81. 99
81. 51
81.18
80.12
79.31
77.23
76.37
74.73
74.49
74.06
71. 14
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAND 1946-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,583,516 6,244 0.0024 0.9976 69.03
40.5 2,574,471 16,737 0.0065 0.9935 68.86
41. 5 2,541,069 44,473 0.0175 0.9825 68.4142.5 2,458,540 51,703 0.0210 0.9790 67.2143.5 2,397,452 27,647 0.0115 0.9885 65.8044.5 2,368,541 17,226 0.0073 0.9927 65.0445.5 1,681,262 109,695 0.0652 0.9348 64.57
46.5 802,344 10,977 0.0137 0.9863 60.3647.5 790,499 24,510 0.0310 0.9690 59.53
48.5 759,525 16,217 0.0214 0.9786 57.68
49.5 743,308 59,119 0.0795 0.9205 56.45
50.5 683,851 27,013 0.0395 0.9605 51.96
51. 5 654,605 39,613 0.0605 0.9395 49.91
52.5 607,738 8,350 0.0137 0.9863 46.89
53.5 599,388 160 0.0003 0.9997 46.25
54.5 395,141 1,249 0.0032 0.9968 46.24
55.5 371,393 0.0000 1. 0000 46.09
56.5 371,062 13,530 0.0365 0.9635 46.09
57.5 263,943 0.0000 1.0000 44.41
58.5 207,806 616 0.0030 0.9970 44.41
59.5 161,708 5,314 0.0329 0.9671 44.28
60.5 146,974 15,994 0.1088 0.8912 42.82
61. 5 130,677 8,560 0.0655 0.9345 38.16
62.5 121,143 915 0.0076 0.9924 35.66
63.5 120,228 3,570 0.0297 0.9703 35.3964.5 116,338 3,511 0.0302 0.9698 34.34
65.5 99,565 3,311 0.0333 0.9667 33.30
66.5 95,602 1,172 0.0123 0.9877 32.19
67.5 94,430 0.0000 1.0000 31. 79
68.5 84,053 0.0000 1.0000 31. 79
69.5 61,353 0.0000 1.0000 31.79
70.5 59,991 0.0000 1.0000 31. 79
71.5 59,991 1,176 0.0196 0.9804 31. 79
72.5 58,811 0.0000 1.0000 31. 17
73.5 58,811 0.0000 1.0000 31. 17
74.5 58,658 0.0000 1.0000 31. 1775.5 58,658 0.0000 1.0000 31. 17
76.5 58,392 0.0000 1.0000 31.17
77.5 58,392 120 0.0021 0.9979 31. 17
78.5 56,865 8,952 0.1574 0.8426 31. 10
II-50
IDAHO POWER COMPAN
ACCOUN 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006 EXPERIENCE BAND 1946-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
PCT SURV
SURV ' BEGIN OF
RATIO INTERVAL
79.5 46,692 57 0.0012 0.9988 26.2080.5 46,619 2,544 0.0546 0.9454 26.17
81. 5 44,075 0.0000 1. 0000 24.7482.5 44,075 0.0000 1. 0000 24.7483.5 44,046 0.0000 1.0000 24.7484.5 43,566 0.0000 1.0000 24.7485.5 4,659 0.0000 1. 0000 24.7486.5 4,570 O. 0000 1. 0000 24.7487.5 24.74
III-51
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2006 EXPERIENCE BAND 1977-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 36,044,265 578,020 0.0160 0.9840 100.000.5 35,201,746 0.0000 1. 0000 98.40
1. 5 34,981,180 14,843 0.0004 0.9996 98.402.5 34,308,470 0.0000 1.0000 98.363.5 34,103,437 12,320 0.0004 0.9996 98.364.5 33,283,858 138,936 0.0042 0.9958 98.325.5 32,476,496 7,771 0.0002 0.9998 97.916.5 30,217,752 97,356 0.0032 0.9968 97.897.5 28,647,873 51,327 0.0018 0.9982 97.588.5 23,362,618 230,318 0.0099 0.9901 97.40
9.5 20,695,500 113,474 0.0055 0.9945 96.4410.5 19,835,503 26,472 0.0013 0.9987 95.91
11.5 16,962,642 180,043 0.0106 0.9894 95.7912.5 14,023,555 94,390 0.0067 0.9933 94.7713.5 13,790,819 124,763 0.0090 0.9910 94.1414.5 11,351,978 43,482 0.0038 0.9962 93.2915.5 11,435,761 98,654 0.0086 0.9914 92.9416.5 12,107,749 79,011 0.0065 0.9935 92.1417.5 12,012,896 366,518 0.0305 0.9695 91. 5418.5 11,589,262 62,657 0.0054 0.9946 88.75
19.5 11,126,974 439,119 0.0395 0.9605 88.2720.5 10,425,368 80,017 0.0077 0.9923 84.78
21. 5 10,181,999 136 0.0000 1.0000 84.1322.5 10,172,864 15,288 0.0015 0.9985 84.1323.5 8,432,604 23,845 0.0028 0.9972 84.0024.5 8,494,616 22,900 0.0027 0.9973 83.7625.5 8,500,573 25,583 0.0030 0.9970 83.5326.5 6,054,457 73,760 0.0122 0.9878 83.2827.5 6,166,660 50,575 0.0082 0.9918 82.26
28.5 4,129,578 26,087 0.0063 0.9937 81. 59
29.5 4,208,552 15,774 0.0037 0.9963 81. 0830.5 4,162,299 44,437 0.0107 0.9893 80.78
31. 5 4,064,234 42,583 0.0105 0.9895 79.9232.5 4,022,625 104,872 0.0261 0.9739 79.08
33.5 3,835,080 44,379 0.0116 0.9884 77.02
34.5 3,782,404 81,334 0.0215 0.9785 76.1335.5 3,674,228 12,378 0.0034 0.9966 74.49
36.5 3,649,865 21,807 0.0060 0.9940 74.24
37.5 3,614,657 148,977 0.0412 0.9588 73.7938.5 3,455,450 105,853 0.0306 0.9694 70.75
III-52
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1977-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,467,762 6,244 0.0025 0.9975 68.5940.5 2,460,079 16,527 0.0067 0.9933 68.42
41.5 2,426,888 44,473 0.0183 0.9817 67.9642.5 2,344,361 45,457 0.0194 0.9806 66.7243.5 2,289,520 21,477 0.0094 0.9906 65.4344.5 2,266,931 16,349 0.0072 0.9928 64.8145.5 1,580,530 109,695 0.0694 0.9306 64.3446.5 701,877 8,913 0.0127 0.9873 59.8747.5 692,097 21,019 0.0304 0.9696 59.1148.5 668,113 15,193 0.0227 0.9773 57.31
49.5 654,141 57,169 0.0874 0.9126 56.0150.5 596,649 27,013 0.0453 0.9547 51.1151.5 567,403 39,613 0.0698 0.9302 48.7952.5 520,536 8,350 0.0160 0.9840 45.3853.5 512,215 160 0.0003 0.9997 44.6554.5 308,629 1,249 0.0040 0.9960 44.6455.5 354,496 0.0000 1. 0000 44.4656.5 354,255 13,530 0.0382 0.9618 44.4657.5 263,943 0.0000 1.0000 42.7658.5 207,806 616 0.0030 0.9970 42.76
59.5 161,708 5,314 0.0329 0.9671 42.6360.5 146,974 15,994 0.1088 0.8912 41.23
61. 5 130,677 8,560 0.0655 0.9345 36.7462.5 121,143 915 0.0076 0.9924 34.3363.5 120,228 3,570 0.0297 0.9703 34.0764.5 116,338 3,511 0.0302 0.9698 33.0665.5 99,565 3,311 0.0333 0.9667 32.0666.5 95,602 1,172 0.0123 0.9877 30.9967.5 94,430 0.0000 1. 0000 30.6168.5 84,053 0.0000 1. 0000 30.61
69.5 61,353 0.0000 1.0000 30.6170.5 59,991 0.0000 1. 0000 30.61
71. 5 59,991 1,176 0.0196 0.9804 30.6172.5 58,811 0.0000 1.0000 30.0173.5 58,811 0.0000 1. 0000 30.0174.5 58,658 0.0000 1.0000 30. 0175.5 58,658 O. 0000 1. 0000 30. 0176.5 58,392 O. 0000 1. 0000 30. 0177.5 58,392 120 O. 0021 0.9979 30. 0178.5 56,865 8,952 0.1574 0.8426 29.95
II-53
IDAHO POWER COMPANY
ACCOUN 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1977-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
79.5 46,692 57 0.0012 0.9988 25.2480.5 46,619 2,544 0.0546 0.9454 25.21
81. 5 44,075 0.0000 1. 0000 23.83
82.5 44,075 0.0000 1. 0000 23.83
83.5 44,046 0.0000 1. 0000 23.83
84.5 43,566 0.0000 1. 0000 23.83
85.5 4,659 0.0000 1.0000 23.83
86.5 4,570 0.0000 1. 0000 23.83
87.5 23.83
III-54
99-~i
PERCENT SURV I V I NG
o o ~wo .co g:~è1 CDo coo oo
o
-
/f
/
/~-0:D
Cl0-J)
:E ~nnD0
,,.n ic:..0 :Dc:0 w
I rr :D w::- ti
OX Cl .I\- 0Z 0--¡rco co.. .c :J -.. ai
l - 0IIti J)I\ I\n :i88rr 0ti ,.ai ai :J ,. ."o J) 0rr rr o Z :Exx-t m rT." "V :i 0 :Drr rr c:
:D :D ti ti nc: 0rr rr :D ." :JZZc: 0 ."nn ë ~ ~rr rr.. ..o :D ..:D "Vco co n ,.c: J)co co :D ZIIc: ..I\ I\rr88ti rr
ai ai ~
." "V .",.,.ff~~Zrr rr ..
ff ffzz....ti ti
~
~
.co
tio
D
C'f'
Z aio-(f'D::ti
è1
CDo
coo
8
o
~
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
16,176,197
15,920,485
14,877,184
14,546,495
14,408,196
14,019,371
13,785,587
13,525,270
13,445,584
13,366,063
12,426,607
11,823,967
10,979,673
9,754,928
9,367,669
8,678,422
8,407,315
8,220,161
8,072,675
7,982,800
7,934,832
7,809,932
7,732,839
7,684,820
6,599,652
6,524,279
6,439,089
3,972,486
3,905,754
2,547,569
2,536,220
2,518,877
2,509,918
2,479,806
2,469,646
2,452,144
2,450,757
2,446,502
2,438,285
2,436,246
EXPERIENCE BAND 1946-2006
RETIREMENTS
DURING AGE
INTERVAL
62,065
1,057
2,391
6,696
1,982
14,978
9,689
18,197
25,535
44,007
36,292
54,088
3,346
95,324
1,715
14,424
41,785
2,816
8,169
4,313
9,853
7,325
1,142
3,581
11,816
5,710
12,630
37,536
3,971
4,034
4,762
6,587
10,871
2,779
12,171
59
3,695
1,759
111
1,168
II-56
RETMT
RATIO
0.0038
0.0001
0.0002
0.0005
0.0001
0.0011
0.0007
0.0013
0.0019
0.0033
0.0029
0.0046
0.0003
0.0098
0.0002
0.0017
0.0050
0.0003
0.0010
0.0005
0.0012
0.0009
0.0001
0.0005
0.0018
0.0009
0.0020
0.0094
0.0010
0.0016
0.0019
o . 0026
0.0043
0.0011
0.0049
0.0000
0.0015
0.0007
0.0000
0.0005
SURV
RATIO
0.9962
0.9999
0.9998
0.9995
0.9999
0.9989
0.9993
0.9987
0.9981
0.9967
0.9971
0.9954
0.9997
0.9902
0.9998
0.9983
0.9950
0.9997
0.9990
0.9995
0.9988
0.9991
0.9999
0.9995
0.9982
0.9991
0.9980
0.9906
0.9990
0.9984
0.9981
0.9974
0.9957
0.9989
0.9951
1.0000
0.9985
0.9993
1. 0000
0.9995
PCT SURV
BEGIN OF
INTERVAL
100.00
99.62
99.61
99.59
99.54
99.53
99.42
99.35
99.22
99.03
98.70
98.41
97.96
97.93
96.97
96.95
96.79
96.31
96.28
96.18
96.13
96.01
95.92
95.91
95.86
95.69
95.60
95.41
94.51
94.42
94.27
94.09
93.85
93.45
93.35
92.89
92.89
92.75
92.69
92.69
IDAHO POWER COMPAN
ACCOUN 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
1,819,339
1,815,073
1,808,861
1,789,949
1,784,697
1,780,563
1,445,538
975,076
974,435
973,750
969,544
959,737
958,842
957,821
955,716
749,159
748,555
546,705
362,428
237,581
145,020
88,319
87,679
86,791
86,375
86,375
86,375
86,375
86,292
50,565
44,440
44,378
44,302
44,302
44,302
44,302
44,231
43,973
43,864
43,391
RETIREMENTS
DURING AGE
INTERVAL
1,318
5,570
4,094
3,053
6,505
5,544
136
489
III-57
EXPERIENCE BAN 1946-2006
RETMT
RATIO
21
0.0007
0.0031
0.0023
0.0017
0.0000
0.0037
0.0038
0.0000
0.0000
0.0000
71 0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0002
0.0000
0.0000
81
0.0000
0.0055
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0016
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
0.9993
0.9969
0.9977
0.9983
1. 0000
0.9963
0.9962
1.0000
1. 0000
1.0000
0.9999
1.0000
1.0000
1.0000
1.0000
1.0000
1. 0000
0.9998
1. 0000
1. 0000
1.0000
0.9945
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
0.9984
1. 0000
1. 0000
1.0000
1. 0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
92.64
92.58
92.29
92.08
91. 92
91.92
91. 58
91.23
91.23
91.23
91.23
91.22
91.22
91.22
91.22
91.22
91.22
91.22
91.20
91.20
91.20
91.20
90.70
90.70
90.70
90.70
90.70
90.70
90.70
90.70
90.55
90.55
90.55
90.55
90.55
90.55
90.55
90.55
90.55
90.55
IDAHO POWER COMPAN
ACCOUNT 335. 00 MISCELLANEOUS POWER PLA EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1946-2006
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
79.5 43,391 30 O. 0007 0.9993 90.55
80.5 43,240 O. 0000 1. 0000 90 .49
81. 5 42,925 O. 0000 1. 0000 90 .49
82.5 42,659 O. 0000 1. 0000 90 .4983.5 42,659 O. 0000 1. 0000 90 .4984.5 42,659 o. 0000 1. 0000 90 .4985.5 737 o. 0000 1. 0000 90 .49
86.5 729 O. 0000 1. 0000 90 .4987.5 90.49
II-58
IDAHO POWER COMPANY
ACCOUN 335.00 MISCELLAEOUS POWER PLA EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2006 EXPERIENCE BAND 1977-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
13,613,495
13,367,110
12,326,312
12,034,959
11,911,022
11,529,062
11,299,153
11,043,907
10,932,401
10,846,335
10,530,989
9,934,513
9,094,367
7,893,499
7,509,615
6,825,504
6,911,198
7,191,513
7,062,100
6,977,554
6,934,578
6,827,490
6,751,775
6,706,855
5,627,876
5,729,961
5,655,088
3,394,115
3,530,191
2,306,799
2,388,572
2,427,930
2,419,408
2,390,682
2,380,9382,363,436
2,362,064
2,357,808
2,349,771
2,385,185
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
62,065
847
1,192
13,062
7,202
17,829
25,535
41,322
35,875
52,004
3,186
94,147
1,377
13,817
40,942
2,816
7,146
4,313
1,830
7,161
66
1,904
11,724
5,670
11,705
37,536
3,408
4,024
4,762
6,366
10,373
2,779
12,171
59
3,695
1,663
111
1,168
III-59
0.0046
0.0001
0.0000
0.0000
0.0001
0.0011
0.0006
0.0016
0.0023
0.0038
0.0034
0.0052
0.0004
0.0119
0.0002
0.0020
0.0059
0.0004
0.0010
0.0006
0.0003
0.0010
0.0000
0.0003
0.0021
0.0010
0.0021
0.0111
0.0010
0.0017
0.0020
0.0026
0.0043
0.0012
0.0051
0.0000
0.0016
0.0007
0.0000
0.0005
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9954
0.9999
1.0000
1.0000
0.9999
0.9989
0.9994
0.9984
0.9977
0.9962
0.9966
0.9948
0.9996
0.9881
0.9998
0.9980
0.9941
0.9996
0.9990
0.9994
0.9997
0.9990
1.0000
0.9997
0.9979
0.9990
0.9979
0.9889
0.9990
0.9983
0.9980
0.9974
0.9957
0.9988
0.9949
1.0000
0.9984
0.9993
1.0000
0.9995
100.00
99.54
99.53
99.53
99.53
99.52
99.41
99.35
99.19
98.96
98.58
98.24
97.73
97.69
96 .53
96.51
96.32
95.75
95.71
95.61
95.55
95.52
95A2
95.42
95.39
95.19
95.09
94.89
93.84
93.75
93.59
93.40
93.16
92.76
92.65
92.18
92.18
92.03
91. 97
91. 97
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLA EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
1,774,818
1,770,614
1,764,478
1,745,566
1,740,314
1,736,180
1,401,226
931,023
930,490
930,278
926,072
916,386
915,887
915,132
913,027
706,470
747,788
545,946
362,428
237,581
145,020
88,319
87,679
86,791
86,375
86,375
86,375
86,375
86,292
50,565
44,440
44,378
44,302
44,302
44,302
44,302
44,231
43,973
43,864
43,391
EXPERIENCE BAND 1977-2006
RETIREMENTS
DURING AGE
INTERVAL
1,318
5,570
4,094
3,053
6,505
5,544
136
489
~i-60
RETMT
RATIO
21
0.0007
0.0031
0.0023
0.0017
0.0000
0.0037
0.0040
0.0000
0.0000
0.0000
71 0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0002
0.0000
0.0000
81
0.0000
0.0055
0.0000
0.0000
0.0000
0.0000
o . 0000
0.0000
0.0000
0.0016
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
0.9993
0.9969
0.9977
0.9983
1.0000
0.9963
0.9960
1. 0000
1.0000
1. 0000
0.9999
1..0000
1.0000
1.0000
1.0000
1. 0000
1.0000
0.9998
1.0000
1.0000
1.0000
0.9945
1.0000
1. 0000
1.0000
1.0000
1.0000
1.0000
1.0000
0.9984
1.0000
1. 0000
1.0000
1.0000
1. 0000
1. 0000
1.0000
1. 0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
91. 92
91.86
91.58
91.37
91.21
91.21
90.87
90.51
90.51
90.51
90.51
90.50
90.50
90.50
90.50
90.50
90.50
90.50
90.48
90.48
90.48
90.48
89.98
89.98
89.98
89.98
89.98
89.98
89.98
89.98
89.84
89.84
89.84
89.84
89.84
89.84
89.84
89.84
89.84
89.84
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAND 1977-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
79.5 43,391 30 0.0007 0.9993 89.84
80.5 43,240 0.0000 1. 0000 89.78
81. 5 42,925 0.0000 1. 0000 89.78
82.5 42,659 0.0000 1.0000 89.78
83.5 42,659 0.0000 1. 0000 89.7884.5 42,659 0.0000 1.0000 89.7885.5 737 0.0000 1. 0000 89.78
86.5 729 0.0000 1.0000 89.7887.5 89.78
111-61
10
0 70
.
--
~
ID
A
H
O

P
O
W
E
R

C
O
M
A
N
Y
~
AC
C
O
U
N
T

3
3
6
.
0
0

R
O
A
D
S
.

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
O
G
E
S
..
OR
I
G
I
N
A
L

A
N

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
~
OR
I
G
I
N
A

C
U
R
V
E
:

X

1
9
4
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
:

1
9
1
9
-
2
0
0
3

P
L
A
C
E
M
E
N
T
S
""
~\
'(
I
O
W
A
S-
R
3
\
90 60
t:~
6
0
;:..;:II
i
:i
(j
11

5
0
I\
i-ZliUII :t

4
0
30 20 10
o
10
20
30
40
50

6
0

7
0
AG
E

I
N

Y
E
A
R
S
80
90
10
0
11
0
12
0
IDAHO POWER COMPAN
ACCOUN 336. a a ROADS, RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2003
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
O. a
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
6,875,579
6,875,579
6,875,523
6,875,523
6,858,784
6,858,784
6,858,839
6,858,839
6,881,783
6,891,361
6,891,361
6,891,361
5,860,828
5,583,103
5,525,328
5,025,574
4,761,443
4,761,443
4,753,384
4,714,172
3,849,7753,813,370
3,613,997
2,790,298
2,667,630
2,710,396
2,706,807
2,480,306
2,459,530
2,156,584
2,156,584
2,156,584
2,156,584
2,156,584
2,156,584
2,156,584
2,156,584
2,149,880
2,136,815
2,136,815
EXPERIENCE BAND 1946-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
4,578
6,704
111-63
56
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0007
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
o. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
0.0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0031
O. 0000
O. 0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9993
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9969
1. 0000
1. 0000
1. 0000
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.62
99.62
99.62
IDAHO POWER COMPAN
ACCOUNT 336.00 ROADS,RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2003 EXPERIENCE BAND 1946-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,317,623 0.0000 1. 0000 99.62
40.5 1,249,556 0.0000 1. 0000 99.62
41. 5 1,229,193 0.0000 1.0000 99.62
42.5 1,220,599 0.0000 1.0000 99.6243.5 1,203,562 0.0000 1. 0000 99.62
44.5 1,198,692 0.0000 1. 0000 99.6245.5 651,686 0.0000 1. 0000 99.62
46.5 377,176 0.0000 1. 0000 99.6247.5 377,176 0.0000 1.0000 99.62
48.5 377,176 0.0000 1. 0000 99.62
49.5 377,176 0.0000 1.0000 99.6250.5 376,331 0.0000 1.0000 99.62
51. 5 370,586 0.0000 1.0000 99.6252.5 370,586 0.0000 1.0000 99.62
53.5 370,586 0.0000 1.0000 99.6254.5 177,397 0.0000 1.0000 99.62
55.5 176,420 0.0000 1.0000 99.62
56.5 146,644 0.0000 1.0000 99.62
57.5 144,620 0.0000 1.0000 99.6258.5 103,286 0.0000 1.0000 99.62
59.5 86,189 0.0000 1.0000 99.62
60.5 86,189 0.0000 1.0000 99.62
61. 5 86,189 0.0000 1. 0000 99.62
62.5 86,189 0.0000 1. 0000 99.6263.5 86,189 0.0000 1.0000 99.62
64.5 86,189 0.0000 1.0000 99.6265.5 86,189 0.0000 1. 0000 99.62
66.5 86,134 0.0000 1. 0000 99.62
67.5 86,134 0.0000 1. 0000 99.62
68.5 63,190 0.0000 1.0000 99.62
69.5 53,612 0.0000 1.0000 99.6270.5 53,612 0.0000 1.0000 99.62
71. 5 53,612 0.0000 1.0000 99.6272.5 53,612 0.0000 1.0000 99.62
73.5 53,612 0.0000 1.0000 99.62
74.5 53,612 0.0000 1.0000 99.62
75.5 53,612 0.0000 1. 0000 99.6276.5 53,612 0.0000 1.0000 99.62
77.5 53,612 0.0000 1.0000 99.6278.5 47,178 0.0000 1. 0000 99.62
111-64
IDAHO POWER COMPAN
ACCOUN 336. 00 ROADS, RAILROADS AN BRIDGES
ORIGINA LIFE TABLE, CONT.
PLACEMENT BAN 1919-2003 EXPERIENCE BAN 1946-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
79.5 47,178 0.0000 1. 0000 99.62
80.5 47,178 0.0000 1. 0000 99.62
81. 5 47,178 0.0000 1. 0000 99.62
82.5 47,178 0.0000 1.0000 99.6283.5 47,178 0.0000 1. 0000 99.62
84.5 47,178 0.0000 1. 0000 99.62
85.5 4,412 0.0000 1. 0000 99.62
86.5 4,412 0.0000 1. 0000 99.62
87.5 99.62
111-65
en..z~ILUa:..a.en..IDZ 0~ in 0IL 1\IL ~ I~ a: ai:: -Lú U ai
)-ilS ..Z ~ ILa: - !i9: in ~
J
.. a: ILo~::-UClina:ILa:a:~a.IL .. X300 ILo Z 0a. a: :E 8o .. in 0~o 1\/a: 0 Z i!: ~ a: llll æ ~V(Y Z.. i3 xZ - "i3 lS ~U a:/'U ::a:U
~(T Va:Cl i
a:If0to ./
a:/~0 /-\/'/'x Vxxxx
~
~/xxxxxx
~
~~ /~
~/
¡xxxxxx
oo 5l oto o..oID ll o::æ~o
~N i A i A~ns lN3~~3d
111-66
æ
o-
g
5l
16
o..
lIa:ciIL)-
i5 z
IL
Clci
oLI
o::
~
æ
o
o
IDAHO POWER COMPAN
ACCOUNT 350.20 LA RIGHTS AN EASEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
o. a
0.5
1. 5
2.53.5
4.5
5.5
6.57.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
14,811,256
14,702,273
13,149,784
13,118,533
10,014,741
7,934,562
5,795,061
4,513,461
4,391,607
4,522,649
3,152,448
2,912,764
2,231,581
1,501,497
1,555,419
1,831,828
2,437,028
2,307,973
2,365,733
2,468,160
2,570,693
2,528,695
2,623,134
3,111,723
2,861,036
2,602,762
2,238,644
1,266,962
1,273,022
1,307,662
1,372,443
1,171,966
1,289,956
1,234,987
758,165
1,012,184
1,156,375
1,173,320
1,067,108
1,074,715
EXPERIENCE BAN 1996-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
143,339
7,302
3,142
5
14,412
~i-67
O. 0000
O. 0097
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0025
O. 0000
O. 0000
O. 0020
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
o. 0000
O. 0000
54
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0125
O. 0000
O. 0000
O. 0001
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000
0.9903
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9975
1. 0000
1. 0000
0.9980
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
0.9875
1. 0000
1. 0000
0.9999
100. 00
100. 00
99. 03
99. 03
99. 03
99. 03
99. 03
99. 03
99. 03
99. 03
99. 03
99. 03
98.78
98.78
98.78
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
98.58
97.35
97.35
97.35
IDAHO POWER COMPAN
ACCOUNT 350.20 LA RIGHTS AND EASEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAND 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,034,227 O. 0000 1. 0000 97.3440.5 873,366 O. 0000 1. 0000 97.34
41. 5 856,161 o. 0000 1. 0000 97.3442.5 774,936 O. 0000 1. 0000 97.3443.5 738,756 O. 0000 1. 0000 97.3444.5 777,182 0.0000 1. 0000 97.3445.5 580,576 O. 0000 1. 0000 97.3446.5 447,381 O. 0000 1. 0000 97.3447.5 404,881 O. 0000 1. 0000 97.3448.5 384,372 O. 0000 1. 0000 97.34
49.5 377,386 367 O. 0010 0.9990 97.3450.5 310,402 O. 0000 1. 0000 97.24
51. 5 304,060 O. 0000 1. 0000 97.24
52.5 288,166 O. 0000 1. 0000 97.2453.5 208,763 O. 0000 1. 0000 97.2454.5 170,520 O. 0000 1. 0000 97.2455.5 107, 088 O. 0000 1. 0000 97.2456.5 45,564 O. 0000 1. 0000 97.2457.5 28, 017 O. 0000 1. 0000 97.2458.5 27,801 O. 0000 1. 0000 97.24
59.5 27,962 O. 0000 1. 0000 97.2460.5 15,894 O. 0000 1. 0000 97.24
61. 5 15,894 O. 0000 1. 0000 97.2462.5 15,894 O. 0000 1. 0000 97.24
63.5 15,894 O. 0000 1. 0000 97.2464.5 15,894 O. 0000 1. 0000 97.2465.5 161 O. 0000 1. 0000 97.2466.5 859 O. 0000 1. 0000 97.2467.5 859 o. 0000 1. 0000 97.2468.5 859 O. 0000 1. 0000 97.24
69.5 965 O. 0000 1. 0000 97.2470.5 822 O. 0000 1. 0000 97.2471.5 822 O. 0000 1. 0000 97.2472.5 822 0.0000 1. 0000 97.2473.5 1,261 0.0000 1. 0000 97.24
74.5 1,261 O. 0000 1. 0000 97.2475.5 1,261 O. 0000 1. 0000 97.2476.5 1,295 O. 0000 1. 0000 97.2477.5 597 O. 0000 1. 0000 97.2478.5 597 O. 0000 1. 0000 97.24
111-68
IDAHO POWER COMPAN
ACCOUNT 350.20 LA RIGHTS AND EASEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAND 1996-2006
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
79.5 597 0.0000 1.0000 97.2480.5 491 15 0.0305 0.9695 97.24
81. 5 457 0.0000 1. 0000 94.2782.5 457 0.0000 1.0000 94.27
83.5 457 0.0000 1.0000 94.2784.5 18 0.0000 1.0000 94.2785.5 18 0.0000 1.0000 94.27
86.5 18 0.0000 1.0000 94.2787.5 94.27
111-69
10
0 10
I
~
~X
X
X
X
X
X
X
x
)
(
It
x
x
ID
R
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
~
XX
X
X
X
X
)
(
It
RC
C
O
U
N
T

3
5
2
.
0
0

S
T
R
U
C
T
U
R
E
S

R
N
D

I
M
P
R
O
V
E
M
E
N
T
S
""
..
X
X
X
OR
I
G
I
N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
~
OR
I
G
I
N
R
L

C
U
R
V
E
:

X

1
9
9
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
:

1
9
0
9
-
2
0
0
6

P
L
R
C
E
H
E
N
T
S
~
Ì\
\
10
W
R

6
0
-
3
\\\\
Ì\
\
K
-
90 80 70
~
6
0
..~..~II ~
5
0
i..
I-
0
ZlLU ff

4
0
Q.
30 20
o
10
20
30
40
50

6
0

7
0
RG
E

I
N

Y
E
R
A
S
80
90
10
0
11
0
12
0
IDAHO POWER COMPAN
ACCOUNT 352. 00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1909-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
14,768,441
12,903,720
12,260,910
12,025,060
10,213,912
9,427,785
4,813,289
4,580,957
5,480,029
4,928,316
4,728,487
5,111,836
5,063,462
4,296,525
4,691,305
5,552,208
6,252,871
6,251,801
6,365,848
5,630,619
7,279,659
8,345,132
8,036,587
7,942,374
8,330,909
7,945,380
6,547,316
5,861,201
5,905,285
6,562,421
5,916,059
5,007,939
4,007,243
3,737,043
3,640,449
3,408,730
4,034,949
4,758,131
4,493,709
4,368,299
RETIREMENTS
DURING AGE
INTERVAL
7,463
2,818
12,449
698
26,060
19,290
4,369
668
22,964
2,613
20,630
41,088
555
8,752
11,276
10,089
1,065
537
9,115
5,061
6,614
3,248
7,079
2,934
1,298
12,028
3,002
4,326
111-71
EXPERIENCE BAND 1996-2006
RETMT
RATIO
0.0000
0.0000
0.0000
0.0006
0.0000
0.0003
0.0000
0.0000
0.0023
0.0000
0.0000
0.0001
0.0051
0.0045
0.0009
0.0001
0.0037
0.0000
0.0000
0.0005
0.0000
0.0025
0.0051
0.0001
0.0011
0.0014
0.0015
0.0002
0.0001
0.0014
0.0009
0.0000
0.0017
0.0009
0.0019
0.0009
0.0003
0.0025
0.0007
0.0010
SURV
RATIO
1. 0000
1. 0000
1.0000
0.9994
1. 0000
0.9997
1. 0000
1. 0000
0.9977
1.0000
1. 0000
0.9999
0.9949
0.9955
0.9991
0.9999
0.9963
1.0000
1. 0000
0.9995
1.0000
0.9975
0.9949
0.9999
0.9989
0.9986
0.9985
0.9998
0.9999
0.9986
0.9991
1.0000
0.9983
0.9991
0.9981
0.9991
0.9997
0.9975
0.9993
0.9990
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
99.94
99.94
99.91
99.91
99.91
99.68
99.68
99.68
99.67
99.16
98.71
98.62
98.61
98.25
98.25
98.25
98.20
98.20
97.95
97.45
97.44
97.33
97.19
97.04
97.02
97.01
96.87
96.78
96.78
96.62
96.53
96.35
96 .26
96.23
95.99
95.92
IDAHO POWER COMPANY
ACCOUNT 352. 00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1909-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
3,638,642
3,424,728
2,754,233
2,796,170
2,742,716
2,843,115
2,542,9441,937,291
1,166,026
1,191,042
1,199,016
994,292
888,372
794,830
661,178
557,304
381,592
310,103
177, 034
128,562
103,681
72,376
71,344
70,852
68,460
67,763
67,229
83,953
78,967
147,721
126,986
121,206
137,537
144,254
144,734
178,900
179,256
188,997
165,977
163,428
EXPERIENCE BAND 1996-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
30,198
7,859
3,439
47, 077
5,944
2,724
4,465
3,208
4,681
4, 034
23,313
8, 045
4, 016
294
422
972
1, 087
5
178
614
483
1,638
~i-72
O. 0083
O. 0023
O. 0012
O. 0168
O. 0022
O. 0010
O. 0018
O. 0017
O. 0040
O. 0000
12
28
O. 0034
O. 0234
O. 0091
O. 0051
O. 0004
O. 0008
O. 0025
O. 0000
O. 0001
O. 0002
5
2
O. 0000
O. 0150
O. 0001
O. 0025
0.0090
O. 0000
O. 0001
O. 0000
O. 0000
O. 0000
59 O. 0005
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
o. 0000
o. 0000
O. 0029
O. 0100
2
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9917
0.9977
0.9988
0.9832
0.9978
0.9990
0.9982
0.9983
0.9960
1. 0000
0.9966
0.9766
0.9909
0.9949
0.9996
0.9992
0.9975
1. 0000
0.9999
0.9998
1. 0000
0.9850
0.9999
0.9975
0.9910
1. 0000
0.9999
1. 0000
1. 0000
1. 0000
0.9995
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9971
0.9900
95.82
95. 02
94.80
94.69
93.10
92.90
92.81
92.64
92.48
92.11
92.11
91. 80
89.65
88.83
88.38
88.34
88.27
88. as
88. as
88. 04
88. 02
88.02
86.70
86.69
86.47
85.69
85.69
85.68
85.68
85.68
85.68
85.64
85.64
85.64
85.64
85.64
85.64
85.64
85.64
85.39
IDAHO POWER COMPAN
ACCOUNT 352. 00 STRUCTURES AND IMPROVEMENTS
PLACEMENT BAN 1909-2006
ORIGINAL LIFE TABLE, CONT.
EXPERIENCE BAND 1996-2006
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94.5
95.5
96.5
97.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
66,448
65,965
64,663
46,919
40, 098
40, 098
7,569
9,653
2,461
2,461
2,461
2,461
2,461
2,461
2,461
2,461
2,461
2,461
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
O. 0000
1,302 0.0197
1,413 0.0219
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
o. 0000
111-73
SURV
RATIO
1. 0000
0.9803
0.9781
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
84.54
84.54
82.87
81. 06
81.06
81. 06
81.06
81. 06
81.06
81. 06
81. 06
81.06
81. 06
81. 06
81. 06
81. 06
81. 06
81. 06
81. 06
C)~
6
0
~..~a:
i
::
"
If

5
0
~
i-ZWua:lt

l
I
O
10
0 60
.~
~
ID
A
H
O

P
O
W
E
R

C
O
H
P
R
N
Y
RC
C
O
U
N
T

3
5
3
.
0
0
ST
R
T
I
O
N

E
D
U
I
P
M
E
N
T
~
OR
I
G
I
N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
R
L

C
U
R
V
E
:

X

1
9
9
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
1
9
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
,-
~
~"'
~~
I
O
W
A

l
.
5-
R
i
~Xx
XX
X
)
)(
x
v
v
\
~~
~
~
X)
(

)
(
\\
\A ""
"~
'-
~
~
~
-
-
-
-
-
-
..
.
90 70 30 20 10
o
20
12
0
10
30
lI
O
50

6
0

7
0
Fl
G
E

I
N

Y
E
F
I
R
S
60
90
10
0
11
0
IDAHO POWER COMPAN
ACCOUNT 353.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 120,868,370 206,474 0.0017 0.9983 100.00
0.5 113,745,061 173,690 0.0015 0.9985 99.83
1.5 108,092,951 505,176 0.0047 0.9953 99.68
2.5 95,247,972 520,741 0.0055 0.9945 99.213.5 86,967,786 413,989 0.0048 0.9952 98.66
4.5 85,950,995 493,158 0.0057 0.9943 98.19
5.5 56,167,475 1,108,253 0.0197 0.9803 97.63
6.5 53,043,985 117,601 0.0022 0.9978 95.717.5 59,393,176 187,046 0.0031 0.9969 95.50
8.5 57,075,057 158,230 0.0028 0.9972 95.20
9.5 52,610,801 538,577 0.0102 0.9898 94.93
10.5 49,557,619 275,998 0.0056 0.9944 93.96
11.5 44,502,639 376,948 0.0085 0.9915 93.43
12.5 38,676,744 196,413 0.0051 0.9949 92.64
13 .5 41,934,576 1,281,475 0.0306 0.9694 92.17
14 .5 43,438,890 218,020 0.0050 0.9950 89.35
15.5 47,503,154 238,202 0.0050 0.9950 88.90
16.5 47,861,851 1,097,028 0.0229 0.9771 88.4617.5 49,583,026 118,908 0.0024 0.9976 86.43
18.5 38,051,226 224,652 0.0059 0.9941 86.22
19.5 48,707,306 144,449 0.0030 0.9970 85.71
20.5 54,624,980 629,347 0.0115 0.9885 85.45
21. 5 57,785,429 373,647 0.0065 0.9935 84.47
22.5 57,838,318 695,111 0.0120 0.9880 83.92
23.5 58,936,744 1,128,990 0.0192 0.9808 82.91
24.5 53,449,333 656,830 0.0123 0.9877 81. 32
25.5 46,672,795 1,427,471 0.0306 0.9694 80.32
26.5 34,704,380 1,378,277 0.0397 0.9603 77.86
27.5 33,393,646 155,320 0.0047 0.9953 74.77
28.5 33,679,291 204,552 0.0061 0.9939 74.42
29.5 31,294,588 302,371 0.0097 0.9903 73.97
30.5 26,918,839 706,333 0.0262 0.9738 73.25
31. 5 20,931,797 259,707 0.0124 0.9876 71.33
32.5 17,869,820 206,945 0.0116 0.9884 70.45
33.5 17,132,302 203,021 0.0119 0.9881 69.63
34.5 16,380,024 167,812 0.0102 0.9898 68.80
35.5 19,159,910 323,806 0.0169 0.9831 68.10
36.5 19,234,121 236,945 0.0123 0.9877 66.95
37.5 17,786,522 152,407 0.0086 0.9914 66.13
38.5 18,370,985 402,945 0.0219 0.9781 65.56
111-75
IDAHO POWER COMPAN
ACCOUNT 353.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1919-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 16,758,753 700,403 0.0418 0.9582 64.12
40.5 15,673,008 163,574 0.0104 0.9896 61.44
41. 5 11,279,850 95,162 0.0084 0.9916 60.80
42.5 12,008,025 363,311 0.0303 0.9697 60.2943.5 12,006,154 423,722 0.0353 0.9647 58.46
44.5 11,854,761 170,112 0.0143 0.9857 56.40
45.5 11,313,382 286,853 0.0254 0.9746 55.5946.5 9,247,223 69,789 0.0075 0.9925 54.18
47.5 7,939,234 125,875 0.0159 0.9841 53.77
48.5 7,886,421 71,201 0.0090 0.9910 52.92
49.5 6,497,652 39,095 0.0060 0.9940 52.44
50.5 5,707,965 155,593 0.0273 0.9727 52.13
51. 5 4,542,183 24,613 0.0054 0.9946 50.71
52.5 4,329,135 16,001 0.0037 0.9963 50.44
53.5 3,366,132 30,954 0.0092 0.9908 50.25
54.5 2,583,339 1,329 0.0005 0.9995 49.79
55.5 1,903,502 2,979 0.0016 0.9984 49.77
56.5 1,381,084 8 0.0000 1.0000 49.69
57.5 513,698 29,271 0.0570 0.9430 49.69
58.5 289,360 170 0.0006 0.9994 46.86
59.5 145,114 11 0.0001 0.9999 46.8360.5 42,189 21,515 0.5100 0.4900 46.83
61. 5 20,196 16 0.0008 0.9992 22.95
62.5 18,915 414 0.0219 0.9781 22.93
63.5 1,159 837 0.7222 0.2778 22.43
64.5 322 322 1.0000 0.0000 6.23
65.5 2 0.0000 1.0000 0.00
66.5 69 0.0000 1. 0000 0.00
67.5 69 0.0000 1. 0000 0.00
68.5 4,858 0.0000 1.0000 0.00
69.5 4,858 2 0.0004 0.9996 0.00
70.5 4,859 0.0000 1.0000 0.00
71. 5 4,859 0.0000 1.0000 0.00
72.5 4,859 0.0000 1.0000 0.00
73.5 4,913 67 0.0136 0.9864 0.00
74.5 5,427 3 0.0006 0.9994 0.00
75.5 5,425 4,789 0.8828 0.1172 0.00
76.5 729 0.0000 1.0000 0.00
77.5 729 54 0.0741 0.9259 0.00
78.5 675 0.0000 1. 0000 0.00
~i-76
IDAHO POWER COMPAN
ACCOUNT 353.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAND 1996-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
79.5 675 0.0000 1. 0000 0.0080.5 675 0.0000 1. 0000 0.00
81. 5 675 582 0.8622 0.1378 0.0082.5 93 0.0000 1. 0000 0.0083.5 93 93 1.0000 0.0000 0.0084.5 0.00
111-77
lf.-z
!i11
if..ll
tolf lf 811 11 Na: ~ i:: a: a:.- :: ::xu 01-lL a:)- 0-zO~wci z - Ull ci ~ z
)
:E a: 11Olf::-U a: lf a:11 11a: :i :I llwo.-x:i.-ow
ir i to8 lf 8l? .0 N
V~ 8i ! il- C"01.. 01.- i -~ - x /o Clu - "
if a: 11o ~a:::u Væz
Cl (Y /'a:(f
i0i.../a:3:0 V.."
V /
""
x /xxxx /x
~
V
~
o-
8
al
g
o,.
1Ia:ciIi)-oto z
Iit:ci
oU1
o::
~
~
o
oo al
ooa:o,.oto oU1 o::~~o
~N I A I A~ns lN3~~3d
~i-78
IDAHO POWER COMPAN
ACCOUN 354. a a TOWERS AN FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1948-2006
AGE AT
BEGIN OF
INTERVAL
o. a
0.5
1. 5
2.5
3.54.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
48,378,024
44,744,908
44,739,297
37,226,662
19,546,439
17,424,464
6,572,425
5,991,963
5,206,578
6,261,441
5,900,066
5,311,252
7,650,574
7,887,880
8,676,881
22,408,228
28,076,579
28,076,579
27,945,169
27,941,879
27,595,204
27,636,476
27,596,669
32,461,397
29,774,434
28,798,609
14,883,269
8,935,401
9,040,886
10,065,746
10,451,459
11,928,420
11,845,830
11,797,441
4,185,048
4,978,209
8,461,870
8,554,310
8,548,075
8,442,591
RETIREMENTS
DURING AGE
INTERVAL
476
39,771
15,196
27,381
54,650
65,682
111-79
EXPERIENCE BAND 1996-2006
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
O. 0000
O. 0023
O. 0000
O. 0000
O. 0000
O. 0000
O. 0026
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
0.0000
O. 0000
o. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0027
O. 0052
O. 0055
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
SURV
RATIO
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9977
1. 0000
1. 0000
1. 0000
1. 0000
0.9974
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9973
0.9948
0.9945
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100. 00
100.00
100.00
100. 00
99.77
99.77
99.77
99.77
99.77
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.51
99.24
98.72
98.18
98.18
98.18
98.18
98.18
98.18
98.18
98.18
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AND FIXTURES
PLACEMENT BAND 1948-2006
ORIGINAL LIFE TABLE, CONT.
EXPERIENCE BAND 1996-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
7,320,228
6,907,133
4,448,685
4,523,235
4,681,617
4,692,806
3,951,423
723,211
628,514
577,939
577,939
577,939
577,939
577,939
479,794
321,413
294,916
243,138
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
15,308 0.0033
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
~i-80
SURV
RATIO
1. 0000
1. 0000
1. 0000
1.0000
0.9967
1.0000
1.0000
1.0000
1.0000
1.0000
1. 0000
1. 0000
1. 0000
1.0000
1.0000
1.0000
1. 0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
98.18
98.18
98.18
98.18
98.18
97.86
97.86
97.86
97.86
97.86
97.86
97.86
97.86
97.86
97.86
97.86
97.86
97.86
97.86
c.~
6
0
;:-;:a:
i
:J
(X
II

5
0
..
i-Zwua:lt

L
J
O
10
0
~
X~
ID
R
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
Xx
~
RC
C
O
U
N
T

3
5
5
.
0
0

P
O
L
E
S

R
N
D

F
I
X
T
U
R
E
S
.,
OR

I

G

I

N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V

I

V
O
R

C
U
R
V
E
S
~)
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
9
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
1
7
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
XX
X
X)
c"
"X
x
x
""
X
X
X
x)
Kv
.
.
~
'''
X
,\
/
I
O
W
A
:i
5
-
A
2
\
\
\\
\
'\
~
~
--
906070302010
o
10
20
30
LJ
O
SO

6
0

7
0
AG
E

I
N

T
E
A
A
S
60
90
10
0
11
0
12
0
IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1917-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.52.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
20,012,216
20,684,974
20,262,007
20,080,294
21,702,527
22,668,317
24,054,965
23,497,457
21,834,819
22,017,878
22,265,509
20,072,109
21,236,734
21,628,764
21,651,775
22,877,377
23,805,781
20,624,533
22,123,843
22,693,481
23,608,099
22,953,583
21,855,509
18,515,476
16,008,269
15,135,359
10,857,708
9,236,990
9,127,358
8,204,875
9,828,985
8,126,166
7,867,286
7,318,204
7,255,758
9,309,002
9,569,972
9,716,891
9,129,649
9,193,371
EXPERIENCE BAN 1996-2006
RETIREMENTS
DURING AGE
INTERVAL
9,512
39,108
33,210
69,430
229,407
89,332
44,891
42,003
162,632
35,027
38,538
59,495
55,979
521,621
91,156
48,325
36,146
209,533
56,022
79,744
110,695
103,844
40,090
27,049
72,634
19,592
30,084
78,181
66,145
58,260
16,312
46,554
35,082
78,144
40,537
362,425
53,503
30,315
23,881
~i-82
RETMT
RATIO
0.0000
0.0005
0.0019
0.0017
0.0032
0.0101
0.0037
0.0019
0.0019
0.0074
0.0016
0.0019
0.0028
0.0026
0.0241
0.0040
0.0020
0.0018
0.0095
0.0025
0.0034
0.0048
0.0048
0.0022
0.0017
0.0048
0.0018
0.0033
0.0086
0.0081
0.0059
0.0020
0.0059
0.0048
0.0108
0.0044
0.0379
0.0055
0.0033
0.0026
SURV
RATIO
1.0000
0.9995
0.9981
0.9983
0.9968
0.9899
0.9963
0.9981
0.9981
0.9926
0.9984
0.9981
0.9972
0.9974
0.9759
0.9960
0.9980
0.9982
0.9905
0.9975
0.9966
0.9952
0.9952
0.9978
0.9983
0.9952
0.9982
0.9967
0.9914
0.9919
0.9941
0.9980
0.9941
0.9952
0.9892
0.9956
0.9621
0.9945
0.9967
0.9974
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.95
99.76
99.59
99.27
98.27
97.91
97.72
97.53
96.81
96.66
96.48
96.21
95.96
93.65
93.28
93.09
92.92
92.04
91.81
91. 50
91.06
90.62
90.42
90.27
89.84
89.68
89.38
88.61
87.89
87.37
87.20
86.69
86.27
85.34
84.96
81. 74
81.29
81. 02
IDAHO POWER COMPAN
ACCOUNT 355. 00 POLES AN FIXTURES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1917-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 9,093,177 56,893 O. 0063 0.9937 80.8140.5 6,644,405 63,669 o. 0096 0.9904 80.30
41. 5 6,582,567 31,526 O. 0048 0.9952 79.5342.5 7,087,727 38,767 O. 0055 0.9945 79.15
43.5 6,992,925 25,414 O. 0036 0.9964 78.7144.5 9,851,700 241,086 O. 0245 0.9755 78.43
45.5 7,625,362 144,345 o. 0189 0.9811 76.5146.5 6,946,637 79,500 O. 0114 0.9886 75. 0647.5 6,342,527 146,496 O. 0231 0.9769 74.2048.5 5,804,975 44,861 O. 0077 0.9923 72.49
49.5 5,675,815 86,127 O. 0152 0.9848 71. 9350.5 4,830,934 24,420 O. 0051 0.9949 70.84
51. 5 5,147,573 25,814 O. 0050 0.9950 70 .4852.5 4,931,169 14,945 0.0030 0.9970 70.1353.5 4,221,993 17,454 O. 0041 0.9959 69.9254.5 3,746,864 28,973 O. 0077 0.9923 69.63
55.5 1,026,979 1,494 O. 0015 0.9985 69. 0956.5 826,716 634 O. 0008 0.9992 68.99
57.5 819, 076 5,674 O. 0069 0.9931 68.9358.5 712, 085 2,331 O. 0033 0.9967 68.45
59.5 676,910 1,927 O. 0028 0.9972 68.2260.5 644,634 1,231 0.0019 0.9981 68. 03
61. 5 643,403 4,774 O. 0074 0.9926 67.9062.5 121,567 119 O. 0010 0.9990 67.4063.5 118,291 79 O. 0007 0.9993 67.3364.5 101,694 O. 0000 1. 0000 67.2865.5 67.28
66.5
67.5
68.5
69.5 120 o. 000070.5 120 O. 0000
71.5 120 0.000072.5 120 120 1. 000073.5
74.5
75.5
76.5
77.5
78.5 5,912 O. 0000
111-83
IDAHO POWER COMPANY
ACCOUNT 355. 00 POLES AND FIXTURES
PLACEMENT BAND 1917-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
5,912
5,912
5,912
5,912
5,912
5,912
5,912
5,912
5,912
5,912
89.5
ORIGINAL LIFE TABLE, CONT.
EXPERIENCE BAN 1996-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
O. 0000
O. 0000
O. 0000
O. 0000
o. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
111-84
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
gg-ii
PERCENT SURV I V I NG
o o ~~.io ~eno ~gi lDo 8
o )
f
l lx
¡¡
jg
/~xxlx~X
/~xxx
/'-0~D/en
V 'í '§l::--
.Cl/U1 ~~.nn0c:c:/::zoC 0 -i/rr ::.. - (,
x S! ~
- ~ 0lD r 0ICep~oílI\ 0 oC ::/8 rr 0ui ::en :i :: "to rr 0rr 0 :i :Ex-iorr"t ::::rr n:: ui 0 n- c: Z 0rr :: 0 :i~oCC:"t
I - n:irr oC -i Z
.. §l §l -(uiIC ni\ c: :ien :: ZloCOi\ rro ui 0i;rr
II
oC
"t nrrr:i uinrr:irrZ-iui
.
~
~
.io
U10
Dcini
z en0
.0niD::ui
~0
gi
~
8
--o
~
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AN DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1926-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 43,229,760 0.0000 1. 0000 100.00
0.5 41,901,189 65 0.0000 1. 0000 100.00
1. 5 40,677,504 49,652 0.0012 0.9988 100.002.5 34,211,678 25,041 0.0007 0.9993 99.883.5 30,564,356 51,862 0.0017 0.9983 99.814.5 28,699,430 167,789 0.0058 0.9942 99.645.5 20,556,724 40,297 0.0020 0.9980 99.06
6.5 19,624,042 37,098 0.0019 0.9981 98.867.5 16,484,821 235,680 0.0143 0.9857 98.67
8.5 16,321,159 262,801 0.0161 0.9839 97.26
9.5 15,435,431 41,540 0.0027 0.9973 95.6910.5 12,743,116 28,161 0.0022 0.9978 95.43
11.5 11,362,867 39,807 0.0035 0.9965 95.2212.5 10,685,418 61,042 0.0057 0.9943 94.89
13.5 13,242,494 62,001 0.0047 0.9953 94.3514.5 22,567,479 55,840 0.0025 0.9975 93.91
15.5 27,897,858 148,605 0.0053 0.9947 93.6816.5 24,916,945 31,525 0.0013 0.9987 93.18
17.5 25,765,405 50,212 0.0019 0.9981 93.0618.5 25,814,053 16,835 0.0007 0.9993 92.88
19.5 28,233,178 43,162 0.0015 0.9985 92.81
20.5 30,542,566 62,682 0.0021 0.9979 92.67
21. 5 30,841,881 819,199 0.0266 0.9734 92.48
22.5 36,866,869 601,718 0.0163 0.9837 90.0223.5 35,076,971 169,609 0.0048 0.9952 88.55
24.5 31,944,099 90,684 0.0028 0.9972 88.1225.5 21,700,053 30,721 0.0014 0.9986 87.87
26.5 16,280,709 22,930 0.0014 0.9986 87.7527.5 16,203,311 78,178 0.0048 0.9952 87.63
28.5 17,202,332 34,791 0.0020 0.9980 87.21
29.5 20,343,987 37,603 0.0018 0.9982 87.0430.5 19,979,030 47,626 0.0024 0.9976 86.88
31. 5 18,876,087 11,025 0.0006 0.9994 86.6732.5 18,525.033 18,252 0.0010 0.9990 86.62
33.5 11,841,624 77,463 0.0065 0.9935 86.5334.5 16,225,688 64,466 0.0040 0.9960 85.97
35.5 19,029,851 301,472 0.0158 0.9842 85.6336.5 19,500,589 26,750 0.0014 0.9986 84.28
37.5 19,366,975 18,798 0.0010 0.9990 84.1638.5 19,383,742 20,020 0.0010 0.9990 84.08
111-86
IDAHO POWER COMPAN
ACCOUNT 356. 00 OVERHEAD CONDUCTORS AN DEVI CES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1926-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
18,245,209
14,964,480
12,2.99,272
12,607,315
12,980,586
16,283,569
12,124,670
8,949,447
8,055,743
7,161,396
7,175,783
6,173,791
6,178,372
5,995,883
5,475,394
4,871,015
1,420,391
908,108
740,244
697,684
674,223
531,134
530,457
307,042
305,643
301,049
28
28
28
28
EXPERIENCE BAND 1996-2006
RETIREMENTS
DURING AGE
INTERVAL
11,050
49,758
19,925
27,770
27,092
92,742
115,022
42,210
85,166
13,617
61,471
27,577
31,857
17,690
8,144
38,002
6,220
10,467
400
19,130
11,450
677
712
~i-87
RETMT
RATIO
0.0006
0.0033
0.0016
0.0022
0.0021
0.0057
0.0095
0.0047
0.0106
0.0019
0.0086
0.0045
0.0052
0.0030
0.0015
0.0078
0.0044
0.0115
0.0005
0.0274
0.0170
0.0013
0.0013
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
28 1.0000
SURV
RATIO
0.9994
0.9967
0.9984
0.9978
0.9979
0.9943
0.9905
0.9953
0.9894
0.9981
0.9914
0.9955
0.9948
0.9970
0.9985
0.9922
0.9956
0.9885
0.9995
0.9726
0.9830
0.9987
0.9987
1. 0000
1. 0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
84.00
83.95
83.67
83.54
83.36
83.18
82.71
81.92
81. 53
80.67
80.52
79.83
79.47
79.06
78.82
78.70
78.09
77.75
76.86
76.82
74.72
73.45
73.35
73.25
73 .25
73.25
73.25
en..
cia:i-l&~ ~ ~
,~ ~
~ en W )8 ~ ISo ~a: a: -l&~3 a:00 ::Q. 0 eno Øl :I
if en i-/(T 0
=: i- Iiz en::/0W
If
('/Va:
iinto ./
a:V~0 /..,///
I
/
I
oo 51 15 l:oto oII o::o(T oN :!
~N I A I AynS lN3JY3d
111-88
~
o
8-
51
15
l:
ina:ciw)-oto Z..
wL)ci
ii
o::
~
~
:!
o
69-111
PERCENT SURV I V i NG
o o ~~~o ::g¡..o 2:ig oo
o
J
C~i,
AIl/x
~
l1 x
h/~~,/~V x~x
0/x :t
~D
V Ih en 0/ui :t
I Cl:D1\ZD/tl i-n ~c:n/':t 0-c 0 c:rr :t Z... ---/x ~ I.Z m- D-Ul i- .Ul 8-m D ílit is :i
/o lJ 0o lJ -im :i :t -0o c: 0rronz:X-l-l1'-0 :i c: :tg lJ Ff n-C:lJOrr:t :iZ-cD-o
I
n - Z Drr-coz.. 0 -(:t -- :iUl n -0o c: :tUl :t 0i-c -cN rr rr8 lJ ~m Z-i-0 lJi-Dnrr~Z-ilJ
~
~
~o
ti0
D
C'ni
z m0-(niD::ti
..0
CDo
ig
8
o
~
IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1909-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
10,795,943
10,272,179
9,291,144
8,559,291
7,761,628
6,812,965
5,621,039
5,353,6484,485,771
3,771,153
3,738,951
3,911,171
3,896,857
3,905,007
3,705,073
3,457,651
2,652,537
2,652,953
2,816,825
2,998,226
3,276,387
3,273,947
3,213,627
3,271,629
3,137,998
3,006,907
3,015,773
2,792,507
2,766,068
2,362,886
2,192,138
2,012,014
1,843,798
1,658,050
1,437,8771,263,312
1,151,982
1,091,853
1,065,725
1,025,863
EXPERIENCE BAND 1996-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
5,149
1,866
2,932
17,052
526
3,073
4,892
96
4,405
8,195
1,149
13,408
3,285
7,979
52,456
9,356
37,832
10,507
24,196
28,077
20,730
8,981
5,334
890
1,287
5,434
14,958
671
4,289
7,215
3,886
185
6,901
832
2,788
3,937
111-90
0.0000
0.0000
0.0006
0.0002
0.0004
0.0025
0.0001
0.0006
0.001l
0.0000
0.0000
0.0011
0.0021
0.0003
0.0036
0.0010
0.0030
0.0000
0.0186
0.0031
0.01l5
0.0032
0.0075
0.0086
0.0066
0.0030
0.0018
0.0003
0.0005
0.0023
0.0068
0.0003
0.0023
0.0044
0.0027
0.0001
0.0060
0.0008
0.0026
0.0038
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000
1.0000
0.9994
0.9998
0.9996
0.9975
0.9999
0.9994
0.9989
1.0000
1. 0000
0.9989
0.9979
0.9997
0.9964
0.9990
0.9970
1.0000
0.9814
0.9969
0.9885
0.9968
0.9925
0.9914
0.9934
0.9970
0.9982
0.9997
0.9995
0.9977
0.9932
0.9997
0.9977
0.9956
0.9973
0.9999
0.9940
0.9992
0.9974
0.9962
100.00
100.00
100.00
99.94
99.92
99.88
99.63
99.62
99.56
99.45
99.45
99.45
99.34
99.13
99.10
98.74
98.64
98.34
98.34
96.51
96.21
95.10
94.80
94.09
93.28
92.66
92.38
92.21
92.18
92.13
91. 92
91.29
91.26
91. 05
90.65
90.41
90.40
89.86
89.79
89.56
IDAHO POWER COMPAN
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1909-2006 EXPERIENCE BAND 1996 -2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,072,278 12,568 0.0117 0.9883 89.22
40.5 985,944 5,633 0.0057 0.9943 88.18
41. 5 861,581 717 0.0008 0.9992 87.68
42.5 834,883 7,108 0.0085 0.9915 87.6143.5 805,344 381 0.0005 0.9995 86.87
44.5 882,956 15,663 0.0177 0.9823 86.83
45.5 880,175 1,542 0.0018 0.9982 85.2946.5 858,341 12,927 0.0151 0.9849 85.14
47.5 773,047 13,143 0.0170 0.9830 83.85
48.5 766,256 662 0.0009 0.9991 82.42
49.5 691,655 1,109 0.0016 0.9984 82.35
50.5 572,249 17,085 0.0299 0.9701 82.22
51. 5 513,140 6,567 0.0128 0.9872 79.76
52.5 472,010 23,582 0.0500 0.9500 78.74
53.5 337,953 0.0000 1.0000 74.80
54.5 264,335 1,691 0.0064 0.9936 74.80
55.5 129,594 0.0000 1. 0000 74.32
56.5 85,634 0.0000 1. 0000 74.3257.5 55,106 268 0.0049 0.9951 74.32
58.5 41,232 240 0.0058 0.9942 73.96
59.5 45,202 0.0000 1. 0000 73.53
60.5 37,074 16 0.0004 0.9996 73.53
61. 5 32,617 720 0.0221 0.9779 73.50
62.5 31,866 3,260 0.1023 0.8977 71.88
63.5 28,470 5,449 0.1914 0.8086 64.53
64.5 25,150 0.0000 1.0000 52.18
65.5 25,141 40 0.0016 0.9984 52.18
66.5 43,484 18 0.0004 0.9996 52.10
67.5 35,677 0.0000 1. 0000 52.0868.5 28,263 0.0000 1.0000 52.08
69.5 27,523 507 0.0184 0.9816 52.0870.5 23,284 0.0000 1. 0000 51. 12
71. 5 23,363 0.0000 1.0000 51. 12
72 .5 60,050 20 0.0003 0.9997 51. 1273.5 64,316 0.0000 1. 0000 51. 10
74.5 78,457 0.0000 1.0000 51. 1075.5 76,143 0.0000 1.0000 51. 10
76.5 95,901 0.0000 1.0000 51. 1077.5 74,951 4,142 0.0553 0.9447 51. 10
78.5 70,810 14,056 0.1985 0.8015 48.27
111-91
IDAHO POWER COMPANY
ACCOUNT 361. 00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1909-2006 EXPERIENCE BAND 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 56,753 0.0000 1. 0000 38.6980.5 56,753 15,501 0.2731 0.7269 38.6981.5 41,253 3,471 0.0841 0.9159 28.12
82.5 37,702 0.0000 1. 0000 25.7683.5 1,015 0.0000 1.0000 25.7684.5 871 0.0000 1. 0000 25.7685.5 786 0.0000 1.0000 25.76
86.5 2,536 0.0000 1. 0000 25.7687.5 1,750 0.0000 1. 0000 25.76
88.5 1,750 0.0000 1. 0000 25.76
89.5 1,750 0.0000 1.0000 25.7690.5 1,750 0.0000 1.0000 25.76
91. 5 1,750 0.0000 1.0000 25.7692.5 1,750 0.0000 1.0000 25.76
93.5 1,750 0.0000 1.0000 25.7694.5 1,750 0.0000 1. 0000 25.76
95.5 1,750 0.0000 1. 0000 25.7696.5 1,750 0.0000 1. 0000 25.76
97.5 25.76
111-92
£6-111
PERCENT SURV I V I NG
o ~2l.co~tio eno CDo too ooo
j)~
V ~I XX
~.;/XX
f/l
..l
)~
f.A 0:2~:0/~ui
~0
I
g ::0
~ti
V//0:i
Cl/z
f2nc:
1/
:ic: 0,. :i :i.. - nx£!8z c:/-:i zto i- ..to -ip~l:53I\ 0 I\ :iIo . 0o Ul 0en :i 0 ~o 0,. 0 :EX .. Ul ,.~:i.. :i,. :i:i Ul .. n- c: - 0
~ ~ ~ ~n - :i,. c: ,. z.. Sl~-(-to n ~- c: :ien :i ,.i c: Z~ r; ..0en~i-:in,.:i,.z..Ul
o
~
~
.co
ti0
D
Clri
z g¡-(riD::ti
..0
CDo
~
:5
o
~
IDAHO POWER COMPAN
ACCOUNT 362.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1916-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
76,174,237
74,096,933
67,100,082
64,666,222
59,245,790
56,584,090
50,960,776
46,419,556
39,134,966
33,313,178
31,333,966
30,024,64727,128,797
26,841,814
24,180,811
21,535,732
17,316,037
15,115,137
15,983 i 327
18,088,109
20,683,237
21,746,619
22,027,779
22,358,750
22,810,938
22,628,360
21,044,818
19,091,263
19,697,825
18,061,607
15,844,633
13,551,429
12,087,178
11,143,046
10,483,566
9,660,904
9,144,255
9,343,793
9,060,070
7,229,373
RETIREMENTS
DURING AGE
INTERVAL
19,631
10,548
161,022
40,085
31,780
375,144
126,815
175,734
198,916
78,971
886,213
168,206
85,701
179,075
1,224,329
785,576
120,495
190,394
786,390
56,155
235,758
148,177
148,098
183,796
312,989
223,336
130,935
125,289
110,909
273,868
166,485
107,963
109,358
233,440
78,035
26,497
145,769
39,209
320,551
62,858
111-94
EXPERIENCE BAN 1996-2006
RETMT
RATIO
0.0003
0.0001
0.0024
0.0006
0.0005
0.0066
0.0025
0.0038
0.0051
0.0024
0.0283
0.0056
0.0032
0.0067
0.0506
0.0365
0.0070
0.0126
0.0492
0.0031
0.0114
0.0068
0.0067
0.0082
0.0137
0.0099
0.0062
0.0066
0.0056
0.0152
0.0105
0.0080
0.0090
0.0209
0.0074
0.0027
0.0159
0.0042
0.0354
0.0087
SURV
RATIO
0.9997
0.9999
0.9976
0.9994
0.9995
0.9934
0.9975
0.9962
0.9949
0.9976
0.9717
0.9944
0.9968
0.9933
0.9494
0.9635
0.9930
0.9874
0.9508
0.9969
0.9886
0.9932
0.9933
0.9918
0.9863
0.9901
0.9938
0.9934
0.9944
0.9848
0.9895
0.9920
0.9910
0.9791
0.9926
0.9973
0.9841
0.9958
0.9646
0.9913
PCT SURV
BEGIN OF
INTERVAL
100.00
99.97
99.96
99.72
99.66
99.61
98.95
98.70
98.32
97.82
97.59
94.83
94.30
94.00
93.37
88.65
85.41
84.81
83.74
79.62
79.37
78.47
77 ~94
77.42
76.79
75.74
74.99
74.53
74.04
73.63
72.51
71.75
71.18
70.54
69.07
68.56
68.37
67.28
67.00
64.63
IDAHO POWER COMPAN
ACCOUN 362.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1916-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 7,222,434 113,763 0.0158 0.9842 64.07
40.5 6,371,371 66,227 0.0104 0.9896 63.06
41. 5 5,673,382 61,601 0.0109 0.9891 62.40
42.5 6,065,411 56,995 0.0094 0.9906 61.72
43.5 5,937,415 48,047 0.0081 0.9919 61.14
44.5 6,348,753 62,270 0.0098 0.9902 60.64
45.5 6,273,208 47,175 0.0075 0.9925 60.05
46.5 6,073,205 203,380 0.0335 0.9665 59.60
47.5 5,424,312 72,770 0.0134 0.9866 57.60
48.5 5,183,492 32,548 0.0063 0.9937 56.83
49.5 4,761,721 19,040 0.0040 0.9960 56.47
50.5 4,226,126 30,070 0.0071 0.9929 56.24
51. 5 3,871,294 229,817 0.0594 0.9406 55.84
52.5 3,374,813 5,759 0.0017 0.9983 52.52
53.5 2,352,422 58,705 0.0250 0.9750 52.43
54.5 1,984,251 2,287 0.0012 0.9988 51. 12
55.5 1,355,598 980 0.0007 0.9993 51.06
56.5 840,582 98 0.0001 0.9999 51.02
57.5 543,412 2,749 0.0051 0.9949 51.01
58.5 361,545 1,444 0.0040 0.9960 50.75
59.5 319,915 97 0.0003 0.9997 50.55
60.5 259,044 229 0.0009 0.9991 50.53
61. 5 223,451 122 0.0005 0.9995 50 .48
62.5 218,893 701 0.0032 0.9968 50.45
63.5 182,564 5,971 O. 0327 0.9673 50.29
64.5 145,856 169 0.0012 0.9988 48.65
65.5 108,463 99 O. 0009 0.9991 48.59
66.5 107,803 O. 0000 1.0000 48.55
67.5 87,030 0.0000 1. 0000 48.55
68.5 83,241 O. 0000 1. 0000 48.55
69.5 58,787 13 O. 0002 0.9998 48.55
70.5 16,829 O. 0000 1. 0000 48.54
71. 5 16,917 O. 0000 1. 0000 48.54
72.5 22,593 0.0000 1.0000 48.54
73.5 21, 029 O. 0000 1.0000 48.54
74.5 21,029 22 0.0010 0.9990 48.54
75.5 12,108 0.0000 1. 0000 48.49
76.5 19,305 0.0000 1. 0000 48.49
77.5 18,328 462 0.0252 0.9748 48.49
78.5 14,536 0.0000 1. 0000 47.27
111-95
IDAHO POWER COMPAN
ACCOUNT 362. 00 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1916-2006 EXPERIENCE BAN 1996-2006
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
SURV
RATIO
peT SURV
BEGIN OF
INTERVAL
79.5 16,524 O. 0000 1. 0000 47.2780.5 16,524 O. 0000 1. 0000 47.27
81. 5 16,524 1,949 0.1179 0.8821 47.2782.5 14,435 O. 0000 1. 0000 41. 7083.5 8,738 O. 0000 1. 0000 41. 7084.5 8,738 O. 0000 1. 0000 41. 7085.5 8,738 O. 0000 1. 0000 41. 70
86.5 8,738 O. 0000 1. 0000 41. 70
87.5 1,992 O. 0000 1. 0000 41. 70
88.5 1,992 O. 0000 1. 0000 41. 70
89.5 1,992 O. 0000 1. 0000 41. 70
90.5 41. 70
111-96
~
6
0
..::..::a:~
5
0
iCO
I-
..
ZWuff

4
0
Q.
10
0
~XX
X
~
')
(
~
10
A
H

P
O
W
E
R

C
Q
H
P
R
N
Y
RC
C
O
U
N
T

3
6
4
.
0
0

P
O
L
E
S
.

T
O
W
R
S

R
N
D

F
I
X
T
U
R
E
S
OR
I
G
I
N
A
l

R
N
O

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
~
,
OR
I
G
I
N
R
L

C
U
R
V
E
:

X

1
9
9
7
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
2
6
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
xx
x
x
x
x
x
x
X
)
c
XX
X
X
v
"-
XXx
~
X)
c
~
\
/I
O
W
A

4
~-
R
i
.
5
\
\
\
\
~"-
~
-
908070302010
o
10
20
30
40
50

6
0

7
0
Fl
G
E

I
N

'
l
E
F
l
R
S
80
90
10
0
lt
O
12
0
IDAHO POWER COMPAN
ACCOUNT 364.00 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAN 1926-2006
AGE AT
BEGIN OF
INTERVAL
0.00.5
1. 5
2.53.5
4.5
5.5
6.5
7.5
8.5
9.5
10.51l.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
39.5
EXPOSURES AT
BEG INNING OF
AGE INTERVAL
68,082,924
71,581,200
73,921,046
75,826,188
78,727,629
79,292,218
76,314,267
72,373,055
69,583,693
72,533,906
62,268,533
56,885,166
52,808,912
48,327,409
43,940,659
40,043,444
37,092,583
42,760,434
43,241,816
43,375,454
43,066,174
42,360,271
40,499,688
39,469,932
38,01l,339
35,204,82132,3ll,010
27,236,412
24,106,254
21,486,569
19,065,68516,755,2ll
14,486,504
12,049,677
10,319,875
9,150,229
8,330,144
7,616,855
7,098,339
6,757,171
6,139,282
EXPERIENCE BAND 1997-2006
RETIREMENTS
DURING AGE
INTERVAL
97,491
355,270
708, 110
586,007
607,630
598,105
443,584
547,889
269,152
235,138
283,567
252,676
195,708
203,180
198,509
206,992
203,495
274,238
205,035
476,919
607,501
747,548
435,277
417,602
448,766
354,398
419,01l
628
3,701
463
1,563
410
151
1,279
158
310
2,120
142
309
360
~i-98
RETMT
RATIO
0.0014
0.0050
0.0096
0.0077
0.0077
0.0075
0.0058
0.0076
0.0039
0.0032
0.0046
0.0044
0.0037
0.0042
0.0045
0.0052
0.0055
0.0064
0.0047
0.01l0
0.0141
0.0176
0.0107
0.0106
0.01l8
0.0101
0.0130
0.0000
0.0002
0.0000
0.0000
0.0001
0.0000
0.0000
0.0001
0.0000
0.0000
0.0003
0.0000
0.0000
0.0001
SURV
RATIO
0.9986
0.9950
0.9904
0.9923
0.9923
0.9925
0.9942
0.9924
0.9961
0.9968
0.9954
0.9956
0.9963
0.9958
0.9955
0.9948
0.9945
0.9936
0.9953
0.9890
0.9859
0.9824
0.9893
0.9894
0.9882
0.9899
0.9870
1.0000
0.9998
1.0000
1.0000
0.9999
1.0000
1.0000
0.9999
1.0000
1. 0000
0.9997
1.0000
1. 0000
0.9999
PCT SURV
BEGIN OF
INTERVAL
100.00
99.86
99.36
98.41
97.65
96.90
96.17
95.61
94.88
94.51
94.21
93.78
93.37
93.02
92.63
92.21
91. 73
91.23
90.65
90.22
89.23
87.97
86.42
85.50
84.59
83.59
82.75
81. 67
81. 67
81.65
81.65
81. 65
81. 64
81. 64
81. 64
81. 63
81. 63
81. 63
81. 61
81. 61
81.61
IDAHO POWER COMPAN
ACCOUN 364. 00 POLES, TOWERS AND FIXTURES
PLACEMENT BAN 1926-2006
ORIGINAL LIFE TABLE, CONT.
AGE AT
BEGIN OF
INTERVAL
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
79.5
80.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
5,583,123
5,413,563
5,105,778
4,879,520
4,480,619
4,170,084
4,094,745
3,900,580
3,678,121
3,535,098
3,317,089
3,113,845
2,790,820
2,444,573
2,133,643
1,838,833
1,436,945
1,147,257
849,717
597,537
442,165
319,793
286,205
265,822
246,580
188, 039
134, 005
117,028
100,549
79,403
75,101
61,928
57,827
56,391
53,309
46,578
32,531
12,677
2,995
289
RETIREMENTS
DURING AGE
INTERVAL
229
422
3,177
63,810
79, 043
94,633
40,323
37,102
40,784
32,968
25,457
64
39
111-99
EXPERIENCE BAND 1997-2006
RETMT
RATIO
O. 0000
O. 0001
O. 0006
O. 0131
O. 0176
O. 0227
O. 0098
o. 0095
O. 0111
O. 0093
O. 0077
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
SURV
RATIO
1. 0000
0.9999
0.9994
0.9869
0.9824
0.9773
0.9902
0.9905
0.9889
0.9907
0.9923
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
81.60
81.60
81. 59
81. 54
80 .47
79. as
77.26
76.50
75.77
74.93
74.23
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
73.66
(I..z~IL(I li~ iè~ ig
~i: ~i ~ ia: !5 2!u en(I -)-IS~..
f g~ ~!3i!5!!uocna:u ILa: :i a.~5!!ê~fè~%10offcng
æ e5 i ~c a: "- eng a! 2!. z:g ¡; X(1- ..a: IL.. 0 ~B auu ..a: i
t:
IS
i.
cia:
_I
J
iX
~
~
~x~ /
lY
x,y
i¡"/
:: /
~,//
g
ON I A I A~n5 lN3~~3d
51 li R ~li ~o::~~
111-100
~
o-
g
li
R
IIIIa:
UJ)-li z
UJt:a:
~
o::
~
~
~
o
IDAHO POWER COMPAN
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 29,535,202 132,706 0.0045 0.9955 100.00
0.5 28,979,426 494,365 0.0171 0.9829 99.55
1. 5 29,131,105 121,796 0.0042 0.9958 97.852.5 28,934,655 379,085 0.0131 0.9869 97.443.5 30,291,540 215,576 0.0071 0.9929 96.164.5 29,931,636 223,666 0.0075 0.9925 95.485.5 28,153,629 242,175 0.0086 0.9914 94.76
6.5 26,633,243 310,968 0.0117 0.9883 93.957.5 26,327,713 242,794 0.0092 0.9908 92.85
8.5 27,225,920 232,283 0.0085 0.9915 92.00
9.5 25,952,018 188,256 0.0073 0.9927 91.2210.5 24,707,466 234,957 0.0095 0.9905 90.5511.5 23,979,324 183,222 0.0076 0.9924 8"9.6912.5 22,899,000 131,415 0.0057 0.9943 89.0113.5 21,950,196 141,270 o . 0064 0.9936 88.5014.5 21,323,369 97,271 o . 0046 0.9954 87.9315.5 19,838,740 182,318 0.0092 0.9908 87.5316.5 23,343,380 185,460 0.0079 0.9921 86.7217.5 24,173,107 123,132 0.0051 0.9949 86.0318.5 25,064,020 212,549 0.0085 0.9915 85.59
19.5 25,414,454 545,160 0.0215 0.9785 84.86
20.5 25,302,061 442,592 0.0175 0.9825 83.04
21. 5 24,630,894 315,294 0.0128 0.9872 81. 5922.5 24,800,857 275,671 0.0111 0.9889 80.5523.5 23,679,504 497,497 0.0210 0.9790 79.66
24.5 21,990,988 284,691 0.0129 0.9871 77.9925.5 21,150,766 261,907 0.0124 0.9876 76.98
26.5 19,006,849 277 0.0000 1. 0000 76.0327.5 16,977,926 1,361 0.0001 0.9999 76.0328.5 15,337,555 1,242 0.0001 0.9999 76.02
29.5 14,224,907 0.0000 1. 0000 76.0130.5 13,244,512 610 0.0000 1. 0000 76.01
31. 5 11,704,015 1,204 0.0001 0.9999 76.0132.5 9,986,528 0.0000 1.0000 76.00
33.5 9,161,201 38 0.0000 1. 0000 76.0034.5 8,452,915 53 0.0000 1. 0000 76.0035.5 7,807,320 0.0000 1. 0000 76.0036.5 7,128,260 350 0.0000 1. 0000 76.0037.5 6,569,365 22 0.0000 1.0000 76.0038.5 6,198,745 186 0.0000 1.0000 76.00
111-101
IDAHO POWER COMPANY
ACCOUN 365. 00 OVERHEAD CONDUCTORS AN DEVICES
PLACEMENT BAN 1919-2006
ORIGINAL LIFE TABLE, CONT.
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77 .5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
5,536,336
4,891,737
4,697,186
4,471,642
4,271,862
3,970,689
3,729,639
3,695,533
3,575,543
3,421,393
3,273,505
3, 022,571
2,725,728
2,429,886
2,122,837
1,839,859
1,599,369
1,294,591
1,009,041
735,192
549,770
448,472
403, 067
382,812
357,364
331,155
263, 043
182,240
167,434
144,287
119,294
103,166
89,485
86,558
84,107
80,384
71, 011
52,576
27,124
16,863
RETIREMENTS
DURING AGE
INTERVAL
18
53
33
1,861
35,609
45,292
91,514
59,702
41,207
14, 063
17,804
14,422
EXPERIENCE BAND 1997-2006
RETMT
RATIO
0.0000
o. 0000
o. 0000
O. 0004
O. 0083
O. 0114
O. 0245
O. 0162
O. 0115
O. 0041
50
O. 0054
O. 0048
O. 0000
O. 0000
O. 0000
0.0000
O. 0000
O. 0000
O. 0000
O. 0000
0.0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
o. 0000
0.0000
O. 0000
o. 0000
O. 0000
O. 0000
0.0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
0.0000
0.0000
111-102
SURV
RATIO
1. 0000
1.0000
1. 0000
0.9996
0.9917
0.9886
0.9755
0.9838
0.9885
0.9959
0.9946
0.9952
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
76. 00
76. 00
76. 00
76. 00
75.97
75.34
74.48
72.66
71.48
70.66
70.37
69.99
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
69.65
IDAHO POWER COMPAN
ACCOUNT 365. 00 OVERHEA CONDUCTORS AN DEVI CES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 10,699 0.0000 1. 0000 69.6580.5 7,326 0.0000 1.0000 69.65
81. 5 6,727 0.0000 1.0000 69.6582.5 5,110 0.0000 1.0000 69.65
83.5 3,061 0.0000 1.0000 69.6584.5 2,412 0.0000 1. 0000 69.65
85.5 1,651 0.0000 1. 0000 69.6586.5 226 0.0000 1. 0000 69.65
87.5 69.65
111-103
IIi-Zi.::i.uci..0.
lDCi- II C -
- i. C\:: ~ iC a: ,.Z:: ::C U (JU -a:
J~ C C ..Z ~ ~ i.ci - U0. ~ Z /:: a: a: i.
8 Ii i1 a:a:~:ilti. ~ i- X~ g i.0. g ~ ~
J! .siæ /ci lD iC lD ci ,.- ir (J.. (J /~ i-is ¡: xU - ..U a: i.ci c §
U /..ciZ
C)/:a:c
C\Va:ViC)(0
a:..~.."/'//
x I~x
~
/
ix
/s
!§xxxx
æ
c
g
ai
il
c,.
ena:ci
IL)-l. z
ILc:ci
CII
c::
~
cC\
C
8 c(J CCD
cc,.li oII c::~oC\C
~N i A i A~ns lN3~~3d
~i-104
IDAHO POWER COMPANY
ACCOUNT 366.00 UNERGROUN CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1947-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
26,862,915
26,489,820
25,732,424
23,737,934
22,105,615
20,120,413
18,031,420
15,718,148
13,851,998
12,835,194
11,256,278
10,133,001
8,856,887
7,170,344
6,160,325
4,975,053
4,445,620
4,561,641
4,516,747
4,467,112
4,474,066
4,221,740
4,034,978
4,131,627
3,913,131
3,953,692
3,616,456
3,033,252
2,601,734
2,090,064
1,786,020
1,585,748
1,526,6921,350,746
975,705
599,777
430,102
325,473
205,730
180,203
RETIREMENTS
DURING AGE
INTERVAL
44,164
118,391
221,704
68,438
84,170
52,201
60,373
54,303
16,994
18,079
14,704
24,943
14,653
16,695
9,721
11,180
10,516
12,903
7,466
12,552
25,496
23,267
17,715
12,423
11,224
17,586
27,032
63
63
111-105
EXPERIENCE BAND 1997-2006
RETMT
RATIO
0.0016
0.0045
0.0086
0.0029
0.0038
0.0026
0.0033
0.0035
0.0012
0.0014
0.0013
0.0025
0.0017
0.0023
0.0016
0.0022
0.0024
0.0028
0.0017
0.0028
0.0057
0.0055
0.0044
0.0030
0.0029
0.0044
0.0075
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
0.9984
0.9955
0.9914
0.9971
0.9962
0.9974
0.9967
0.9965
0.9988
0.9986
0.9987
0.9975
0.9983
0.9977
0.9984
0.9978
0.9976
0.9972
0.9983
0.9972
0.9943
0.9945
0.9956
0.9970
0.9971
0.9956
0.9925
1.0000
1.0000
1.0000
1. 0000
1.0000
1. 0000
1.0000
1.0000
1. 0000
1.0000
1.0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
99.84
99.39
98.54
98.25
97.88
97.63
97.31
96 .97
96.85
96.71
96.58
96.34
96.18
95.96
95.81
95.60
95.37
95.10
94.94
94.67
94.13
93.61
93.20
92.92
92.65
92.24
91.55
91. 55
91. 55
91.55
91. 55
91. 55
91.55
91.55
91. 55
91. 55
91. 55
91. 55
91.55
IDAHO POWER COMPAN
ACCOUNT 366. a a UNERGROUN CONDUIT
PLACEMENT BAND 1947-2006
ORIGINAL LIFE TABLE, CONT.
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.540.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
145,436
88,536
23,878
2,235
2,134
2,460
4, 036
3,954
5,363
5,363
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
6,515
6,495
6,460
6,180
6, 085
5,756
4,180
2,935
1,467
1,467
59.5
EXPERIENCE BAN 1997-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
303
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0565
O. 0000
o. 0000
o. 0000
O. 0000
o. 0000
o. 0000
o. 0000
o. 0000
o. 0000
o. 0000
111-106
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9435
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
91.55
91.55
91.55
91. 55
91.55
91.55
91. 55
91.55
91. 55
91.55
86.38
86.38
86.38
86.38
86.38
86.38
86.38
86.38
86.38
86.38
86.38
LO~-1I1
PERCENT SURV I V I NG
o I\o ..owo.co ~ig 8tioenoo
~xxx
.ii
!
A
'J
V ~xxxxx/x
~/~xx/'-xxx~v'ui0
i/(J0
U1/V
V 0;,
Clz :i:i n..n0nc:c:z
/;,-ic: 01';, w.. - enX ~ ;o
ië ~ 8io -.. :i c: 0i Z Z D
I
~ 0 i; š
~ i§ ~ ~I' 0 o::x -i c: I''":i z;,I'0;, lJ n- c: no1';, 0 ~Z c: Zn - 0I' c: c: Z.. ~ ~ ~
ië n ~.i c: lJen ;,i c: DI\ I' Zo lJ 00encI''"c:..ñ:in I'I'lJ::I'Z-ilJ
o
~
~
.co
tio
D
Clni
Z g¡
-(niD:i1I
..o
~
ioo
8
--o
~
IDAHO POWER COMPANY
ACCOUNT 367.00 UNDERGROUN CONDUCTORS AN DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAN 1946-2006 EXPERIENCE BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 74,293,784 64,181 0.0009 0.9991 100.00
0.5 78,346,154 401,811 0.0051 0.9949 99.91
1. 5 82,531,219 514,595 0.0062 0.9938 99.402.5 85,196,213 446,904 0.0052 0.9948 98.783.5 86,960,549 418,832 0.0048 0.9952 98.274.5 85,338,385 330,851 0.0039 0.9961 97.805.5 84,336,290 367,147 0.0044 0.9956 97.42
6.5 80,770,922 314,044 0.0039 0.9961 96.997.5 80,013,390 294,605 0.0037 0.9963 96.61
8.5 79,925,420 223,401 0.0028 0.9972 96.25
9.5 68,146,098 129,202 0.0019 0.9981 95.9810.5 58,639,729 273,808 0.0047 0.9953 95.80
11.5 49,529,405 225,218 0.0045 0.9955 95.3512.5 37,778,349 141,651 0.0037 0.9963 94.92
13 .5 30,006,655 154,852 0.0052 0.9948 94.5714.5 24,294,458 103,910 0.0043 0.9957 94.0815.5 20,042,128 117,093 0.0058 0.9942 93.6816.5 21,379,689 118,268 0.0055 0.9945 93.14
17.5 19,616,371 81,490 0.0042 0.9958 92.6318.5 19,089,466 138,273 0.0072 0.9928 92.24
19.5 18,431,776 121,543 0.0066 0.9934 91. 58
20.5 17,331,513 157,213 0.0091 0.9909 90.98
21. 5 15,561,903 129,594 0.0083 0.9917 90.15
22.5 16,044,939 155,557 0.0097 0.9903 89.4023.5 15,333,853 206,508 0.0135 0.9865 88.5324.5 14,658,423 84,680 0.0058 0.9942 87.3325.5 13,270,595 107,644 0.0081 0.9919 86.82
26.5 9,379,655 3,366 0.0004 0.9996 86.1227.5 7,849,661 11,611 0.0015 0.9985 86.09
28.5 6,201,977 0.0000 1. 0000 85.96
29.5 5,130,693 0.0000 1.0000 85.9630.5 4,269,114 561 0.0001 0.9999 85.96
31. 5 3,803,216 712 0.0002 0.9998 85.95
32.5 2,950,004 0.0000 1.0000 85.93
33.5 2,000,523 452 0.0002 0.9998 85.93
34.5 1,339,489 0.0000 1.0000 85.9135.5 910,651 0.0000 1. 0000 85.91
36.5 666,983 0.0000 1. 0000 85.91
37.5 389,154 33 0.0001 0.9999 85.91
38.5 258,577 0.0000 1.0000 85.90
111-108
IDAHO POWER COMPAN
ACCOUNT 367.00 UNERGROUN CONDUCTORS AN DEVICES
PLACEMENT BAN 1946-2006
ORIGINAL LIFE TABLE, CONT.
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
.39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
175,964
110,574
37,943
23,630
38,448
39,395
37,843
44,016
43,621
43,565
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
51,991
47,059
45,411
44,463
35,904
34,149
28,319
19,894
14,858
13,596
59.5
60.5 131
EXPERIENCE BAND 1997-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
74
7
5,810
353
5,211
1,306
4,421
4,847
421
7,335
111-109
0.0000
0.0000
0.0000
0.0031
0.0002
0.1475
0.0093
0.1184
0.0299
0.1015
0.0932
0.0000
0.0093
0.1650
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000
1.0000
1.0000
0.9969
0.9998
0.8525
0.9907
0.8816
0.9701
0.8985
0.9068
1.0000
0.9907
0.8350
1.0000
1. 0000
1. 0000
1.0000
1.0000
1.0000
0.00001.0000
85.90
85.90
85.90
85.90
85.63
85.61
72.98
72 .30
63.74
61. 83
55.55
50.37
50.37
49.90
41.67
41.67
41.67
41.67
41. 67
41.67
41.67
41. 67
en0-Z~LUUa:it
ig
en i: ~IE:: i~!§ ~~ U ~
II IE)- en 0 ...~~=:!j0- IE:: Z:E .. a: I.o ::-UlItna:Z LUIE -:i 0-w .... )i3 0 LUo 00. 0 :E to
o ~ en 8:z (X c C\ttccZ.1Cl tr a: ,.-0--181~ ~-
8 ¡; Xu - ..a: a: LL0::
ã
a!Z
c:
IEo 0)r-
(fa:cill~0to Z
llt:ci
!i/ /V
X X ~.. /Vx¿ /'~ ~ /I~ ./I~ 3: V~ 2\/
~ig//r
ií
Ii
8 ¡f
aN I A I A~nS ~N3~~3d
oCD or-oto !i o::o(T oC\o
~
o::
8
oai
fB
o::
o'"
oC\
::
o
111-110
IDAHO POWER COMPAN
ACCOUNT 368.00 LINE TRASFORMERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1920-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
144,219,031
130,036,764
110,464,793
100,741,032
103,919,707
106,582,321
105,860,602
105,292,086
105,106,390
102,771,022
96,341,092
89,340,298
85,305,092
82,123,784
79,610,460
76,236,157
75,637,211
79,502,550
75,996,114
74,406,458
72,981,049
70,306,350
65,777,222
59,894,158
55,211,293
49,711,324
43,148,501
37,244,531
32,204,142
27,778,901
23,422,093
20,362,720
17,240,647
13,885,342
11,365,522
9,597,284
8,694,841
7,520,884
6,765,902
5,992,042
EXPERIENCE BAND 1997~2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
181,503
5,355,282
1,223,319
822,149
526,317
586,838
626,905
747,184
636,577
568,175
789,841
795,626
447,955
443,221
826,343
744,393
732,404
646,759
1,108,295
1,325,230
1,460,451
2,448,584
1,185,875
880,619
1,642,303
1,257,222
1,488,554
0.0013
0.0412
0.0111
0.0082
0.0051
0.0055
0.0059
0.0071
0.0061
0.0055
0.0082
0.0089
0.0053
0.0054
0.0104
0.0098
0.0097
0.0081
0.0146
0.0178
0.0200
0.0348
0.0180
0.0147
0.0297
0.0253
0.0345
0.0000
0.0000
o . 0000
o . 0000
0.0000
o . 0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
111-111
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9987
0.9588
0.9889
0.9918
0.9949
0.9945
0.9941
0.9929
0.9939
0.9945
0.9918
0.9911
0.9947
0.9946
0.9896
0.9902
0.9903
0.9919
0.9854
0.9822
0.9800
0.9652
0.9820
0.9853
0.9703
0.9747
0.9655
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
100.00
99.87
95.76
94.70
93.92
93.44
92.93
92.38
91.72
91.16
90.66
89.92
89.12
88.65
88.17
87.25
86.39
85.55
84.86
83.62
82.13
80.49
77.69
76.29
75.17
72.94
71.09
68.64
68.64
68.64
68.64
68.64
68.64
68.64
68.64
68.64
68.64
68.64
68.64
68.64
IDAHO POWER COMPAN
ACCOUNT 368.00 LINE TRASFORMERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1920-2006 EXPERIENCE BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,460,704 0.0000 1. 0000 68.6440.5 4,667,550 0.0000 1. 0000 68.64
41. 5 4,037,320 0.0000 1. 0000 68.6442.5 3,685,210 8,519 0.0023 0.9977 68.6443.5 3,919,621 0.0000 1.0000 68.4844.5 3,599,957 42,076 0.0117 0.9883 68.4845.5 3,093,636 106,076 0.0343 0.9657 67.6846.5 2,628,054 79,681 0.0303 0.9697 65.3647.5 2,269,983 139,382 0.0614 0.9386 63.3848.5 1,890,429 48,712 0.0258 0.9742 59.49
49.5 1,545,280 55,310 0.0358 0.9642 57.96
50.5 1,265,494 17,014 0.0134 0.9866 55.89
51. 5 1,088,479 18,015 0.0166 0.9834 55.14
52.5 898,578 20,598 0.0229 0.9771 54.2253.5 689,351 0.0000 1.0000 52.98
54.5 585,764 0.0000 1.0000 52.9855.5 387,309 0.0000 1.0000 52.9856.5 277,790 0.0000 1.0000 52.9857.5 196,162 0.0000 1.0000 52.9858.5 114,649 0.0000 1.0000 52.98
59.5 48,434 0.0000 1.0000 52.9860.5 32,711 0.0000 1.0000 52.98
61. 5 19,639 0.0000 1.0000 52.9862.5 15,007 0.0000 1.0000 52.9863.5 13,817 0.0000 1.0000 52.9864.5 12,039 0.0000 1.0000 52.9865.5 5,820 0.0000 1.0000 52.9866.5 678 0.0000 1.0000 52.9867.5 497 0.0000 1.0000 52.9868.5 497 0.0000 1.0000 52.98
69.5 497 497 1.0000 0.0000 52.9870.5 0.00
71. 5
72.5
73.5
74.5
75.5
76.5 1,920 0.0000
77.5 1,920 0.000078.5 1,920 1,920 1.000079.5
111-112
£L L-1I1
PERCENT SURV I V I NG
o ~..o~.co gi ~gi ig go
xXX
â
!
//¡¡~
~
~~~X~X'\X--XXClX-~~~i.~w XuiXViX
X :n
X I\
./v X uiifP"
0::
C'z:Dr-n
§ic: 0~ ~x ::z- :D :Dto r- nton -.. :D 0 C~e5!!~o ..0(1en x tA "'o en 0I' 0 to :E)( -i. ri"':i o::I' 0:: (I n- c: ~I' :: (Iz c: I'n-:::D1'c:c:z'.31ñ-(I'to n (I1\ c:1\ ::i c:1\ I'0(10en
"'r-:DnI'xI'Z..(I
o
~
~
.co
(I0
D
Clri
z en0-(riDJlUl
..0
~
too
g
o
~
IDAHO POWER COMPANY
ACCOUNT 369. 00 SERVI CES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1922-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0
0.5
1. 5
2.5
3.54.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
22,762,578
21,812,801
21,130,879
20,954,245
20,750,735
19,168,946
18,143,986
15,430,731
13,192,344
14,313,145
14,319,490
13,447,183
12,677,298
11,508,701
10,652,669
10,409,906
9,387,172
11,061,697
11,115,291
10,989,247
10,996,606
10,705,430
10,734,503
9,858,173
9,448,227
9,047,765
8,769,666
7,422,603
6,330,463
5,403,833
4,572,334
3,775,889
2,551,860
2,364,349
1,740,808
1,235,046
857,270
592,965
411,749
297,568
EXPERIENCE BAND 1997-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
53,580
202,654
85,222
82,782
84,369
139,763
132,191
81,888
56,649
23,037
38,003
48,238
42,328
21,277
33,186
61,608
43,946
65,435
30,128
63,063
91,895
127,252
104,286
96,331
40,460
63,182
66,815
236
348
645
87
55
62
223
117
62
74
18
37
129
111-114
0.0024
0.0093
0.0040
0.0040
0.0041
0.0073
0.0073
0.0053
0.0043
0.0016
0.0027
0.0036
0.0033
0.0018
0.0031
0.0059
0.0047
0.0059
0.0027
0.0057
0.0084
0.0119
0.0097
0.0098
0.0043
0.0070
0.0076
0.0000
0.0001
0.0001
0.0000
0.0000
0.0000
0.0001
0.0001
0.0001
0.0001
0.0000
0.0001
0.0004
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9976
0.9907
0.9960
0.9960
0.9959
0.9927
0.9927
0.9947
0.9957
0.9984
0.9973
0.9964
0.9967
0.9982
0.9969
0.9941
0.9953
0.9941
0.9973
0.9943
0.9916
0.9881
0.9903
0.9902
0.9957
0.9930
0.9924
1. 0000
0.9999
0.9999
1.0000
1.0000
1.0000
o . 9999
0.9999
0.9999
0.9999
1.0000
0.9999
0.9996
100.00
99.76
98.83
98.43
98.04
97.64
96.93
96.22
95.71
95.30
95.15
94.89
94.55
94.24
94.07
93.78
93.23
92.79
92.24
91.99
91.47
90.70
89.62
88.75
87.88
87.50
86.89
86.23
86.23
86.22
86.21
86.21
86.21
86.21
86.20
86.19
86.18
86.17
86.17
86.16
IDAHO POWER COMPAN
ACCOUN 369.00 SERVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1922-2006 EXPERIENCE BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 216,449 18 0.0001 0.9999 86.1340.5 151,284 18 0.0001 0.9999 86.12
41. 5 144,033 37 0.0003 0.9997 86.11
42.5 112,639 129 0.0011 0.9989 86.0843.5 88,351 1,675 0.0190 0.9810 85.9944.5 67,969 16,884 0.2484 0.7516 84.36
45.5 39,687 6,960 0.1754 0.8246 63.4046.5 25,957 5,480 0.2111 0.7889 52.28
47.5 15,162 4,854 0.3201 0.6799 41.2448.5 7,158 1,658 0.2316 0.7684 28.04
49.5 3,880 2,015 0.5193 0.4807 21.5550.5 1,000 608 0.6080 0.3920 10.36
51. 5 4.0652.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5 18 0.0000
75.5 18 0.000076.5 18 18 1.0000
77.5
~i-115
II..z~Li
If..lL
II 8Li N;: i~ ;:II U ~a: a:)- Li 0Z .. ;: Li
~ ~;; ~o ~ LiUOIia:o Lia: .:i lLUJO..x:J ,. 0 Li0(10lL :E to.. II 8
e ~ 0 Na: 0 Z io u a: ,.- u 11a: .. 11a: -Z
t: X
15 ~
u
¡-t:
15
o7~g //õ ~,/; ~/
~VA'/Vxx~ x1/oo 5l
~N I A I A~ns lN3~~3d
oCD o,.oto oon o~:¡i;o
111-116
i;
o
8
5l
oIX
o,.
l/a:a:lL)-fi z
lLLla:
oon
:¡
i;
o
o
IDAHO POWER COMPAN
ACCOUN 370.00 METERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1941-2006 EXPERIENCE BAND 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 34,131,630 588,805 0.0173 0.9827 100.00
0.5 30,547,729 1,089,522 0.0357 0.9643 98.271.5 27,415,419 569,946 0.0208 0.9792 94.76
2.5 21,917,108 385,952 0.0176 0.9824 92.793.5 21,713,216 341,420 0.0157 0.9843 91. 16
4.5 20,814,034 475,194 0.0228 0.9772 89.735.5 20,037,019 1,438,085 0.0718 0.9282 87.68
6.5 18,004,380 1,350,134 0.0750 0.9250 81.38
7.5 17,530,675 206,649 0.0118 0.9882 75.28
8.5 15,506,554 228,435 0.0147 0.9853 74.39
9.5 14,407,110 219,588 0.0152 0.9848 73.30
10.5 12,611,230 361,629 0.0287 0.9713 72 .19
11. 5 11,042,245 462,044 0.0418 0.9582 70.12
12.5 9,818,498 333,997 0.0340 0.9660 67.19
13 .5 8,850,481 190,416 0.0215 0.9785 64.91
14.5 7,863,228 212,599 0.0270 0.9730 63.51
15.5 7,062,146 217,145 0.0307 0.9693 61. 80
16.5 9,582,374 224,252 0.0234 0.9766 59.90
17.5 9,644,863 831,594 0.0862 0.9138 58.50
18.5 9,184,799 420,629 0.0458 0.9542 53.46
19.5 9,185,310 500,313 0.0545 0.9455 51. 0120.5 8,793,906 260,641 0.0296 0.9704 48.23
21. 5 8,669,899 389,679 0.0449 0.9551 46.80
22.5 8,033,352 270,105 0.0336 0.9664 44.70
23.5 7,486,265 39,617 0.0053 0.9947 43.20
24.5 7,353,298 50,735 0.0069 0.9931 42.9725.5 6,900,426 57,501 O. 0083 0.9917 42.67
26.5 5,226,934 122 0.0000 1. 0000 42.32
27.5 4,459,664 0.0000 1. 0000 42.32
28.5 3,650,720 0.0000 1. 0000 42.32
29.5 2,891,523 0.0000 1. 0000 42.32
30.5 2,417,358 O. 0000 1. 0000 42.32
31. 5 2,018,630 0.0000 1. 0000 42.32
32.5 1,644,070 O. 0000 1. 0000 42.3233.5 1,352,721 O. 0000 1.0000 42.32
34.5 1,110,531 0.0000 1. 0000'42.32
35.5 957, 027 0.0000 1.0000 42.32
36.5 836,661 o. 0000 1. 0000 42.32
37.5 753, 061 O. 0000 1.0000 42.32
38.5 684, 026 O. 0000 1.0000 42.32
~i-117
IDAHO POWER COMPANY
ACCOUNT 370.00 METERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1941-2006 EXPERIENCg BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 588,796 0.0000 1.0000 42.3240.5 499,833 0.0000 1.0000 42.3241.5 416,041 0.0000 1.0000 42.3242.5 348,931 0.0000 1. 0000 42.3243.5 304,970 0.0000 1. 0000 42.3244.5 250,533 3,524 0.0141 0.9859 42.3245.5 207,253 1,461 0.0070 0.9930 41. 7246.5 176,801 2,150 0.0122 0.9878 41.4347.5 146,572 1,382 0.0094 0.9906 40.9248.5 126,029 2,076 0.0165 0.9835 40.54
49.5 110,058 1,641 0.0149 0.9851 39.8"750.5 93,416 173 0.0019 0.9981 39.28
51. 5 79,576 274 0.0034 0.9966 39.2152.5 66,867 1,247 0.0186 0.9814 39.0853.5 55,256 0.0000 1. 0000 38.3554.5 50,627 0.0000 1. 0000 38.3555.5 38,982 0.0000 1. 0000 38.3556.5 28,144 1,943 0.0690 0.9310 38.3557.5 19,480 0.0000 1. 0000 35.70
58.5 10,856 0.0000 1. 0000 35.70
59.5 4,692 o .0000 1.0000 35.7060.5 2,139 o .0000 1.0000 35.70
61. 5 684 0.0000 1.0000 35.7062.5 308 0.0000 1.0000 35.7063.5 251 0.0000 1.0000 35.7064.5 125 0.0000 1.0000 35.7065.5 35.70
~i-118
Ll~
6
0
~..~a:
i
:J
..
(f

5
0
..CO
I-ZWUa:lt

l
I
O
10
0
\x
x
x
x
I
D
R
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
RC
C
O
U
N
T

3
7
1
.
1
0

P
H
O
T
O
V
O
L

T
R
I
C

I

NS
T
R
L
L
R
T

I
O
N
S
\
OR
I
G
I
N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
9
7
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
:

1
9
9
3
-
1
9
9
8

P
L
R
C
E
M
E
N
T
S
)O
W
A
10
Sl
l
\\
908070302010
o
5
10
15
20
25

3
0

3
5
AG
E

I
N

Y
E
A
R
S
lI
O
li
s
50
55
60
IDAHO POWER COMPANY
ACCOUNT 371.10 PHOTOVOLTAIC INSTALLATIONS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1993-1998 EXPERIENCE BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
o. a 36,413 o. 0000 1. 0000 100. 00
0.5 238,530 O. 0000 1. 0000 100. 00
1. 5 383,185 O. 0000 1. 0000 100. 00
2.5 383,185 O. 0000 1. 0000 100. 003.5 383,185 O. 0000 1. 0000 100.00
4.5 383,185 O. 0000 1. 0000 100. 00
5.5 383,185 23,867 O. 0623 0.9377 100. 00
6.5 359,318 O. 0000 1. 0000 93.777.5 359,318 a . 0000 1. 0000 93.77
8.5 322,905 a . 0000 1. 0000 93.77
9.5 322,905 O. 0000 1. 0000 93.77
10.5 120,788 a . 0000 1. 0000 93.77
11.5 93.77
111-120
LlL-1I1
PERCENT SUR V I V I NG
o o I\o -io..o &;o (Jo eno 2l ~oo
(J :J;//V X
X~X--" XV,...0V~D~-ui
i/N
~/
'i
,
0:i
Cl
Z :0:0 nr-nn~c::i ...-c 0~ ~""
X::::
Ï\- ~0ID r-ID -~ :D - 0I Z Z :DI' 0 tJ :to .. 0o VI :0m ~ i ""o i 0fT O:D :z)( "" -i rr" :i - :iIT 0:i VI z n- c: 0IT :D 0 :iz -c z "n -:0rr c: n z.,o c.-(:i VI..ID n 0ui c: ::t1:i rnl-c :iI\ IT
8 VI 31enIT::"üir-:0 ITnVIIT::ITz..VI
õ
tt
I\o
I\tt
Deirr
z ""0
-(rrD::(J
""ui
&;o
&;tt
tto
lß
g¡
IDAHO POWER COMPAN
ACCOUNT 371.20 INSTALLATION ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1955-2006 EXPERIENCE BAN 1997-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 979,469 2,732 0.0028 0.9972 100.000.5 1,008,350 21,718 0.0215 0.9785 99.72
1. 5 971,818 20,958 0.0216 0.9784 97.582.5 963,502 19,190 0.0199 0.9801 95.473.5 2,130,916 22,401 0.0105 0.9895 93.574.5 2,015,393 24,322 0.0121 0.9879 92.595.5 1,947,562 22,843 0.0117 0.9883 91.476.5 1,801,654 27,928 0.0155 0.9845 90.407.5 1,773,727 48,423 0.0273 0.9727 89.008.5 1,725,304 48,405 0.0281 0.9719 86.57
9.5 1,509,248 32,279 0.0214 0.9786 84.1410.5 1,368,109 19,504 0.0143 0.9857 82.34
11.5 1,267,404 25,210 0.0199 0.9801 Sl.1612.5 1,150,280 30,475 0.0265 0.9735 79.54
13 .5 6,339 1,007 0.1589 0.8411 77.4314.5 6,113 1,865 0.3051 0.6949 65.1315.5 6,290 1,022 0.1625 0.8375 45.2616.5 20,009 900 0.0450 0.9550 37.9117.5 19,268 3,039 0.1577 0.8423 36.2018.5 16,830 3,040 0.1806 0.8194 30.49
19.5 13,790 5,760 0.4177 0.5823 24.9820.5 8,295 7,656 0.9230 0.0770 14.55
21. 5 639 0.0000 1.0000 1. 12
22.5 1,975 639 0.3235 0.6765 1. 1223.5 1,335 0.0000 1.0000 0.7624.5 1,335 1,335 1. 0000 0.0000 0.76
25.5 0.00
26.5 133 0.0000
27.5 133 0.000028.5 796 133 0.1671
29.5 664 0.000030.5 664 664 1.0000
31. 5
~i-122
~
6
0
..;:..;:a:
i
~
5
0
..I\
l-
V)
ZUJua:UJ

4
0
0.
10
0
r:
i
D
A
H
O
P
O
W
E
R

C
O
M
R
N
Y
RC
C
O
U
N
T

3
7
3
.
2
0

S
T
R
E
E
T

L
I
G
H
T
I
N
G

R
N
O

S
I
G
N
R
L

S
Y
S
T
E
M
S
'~
OR
I
G
I
N
R
L

R
N
O

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
9
7
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
:

1
9
5
4
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
Xx\~
Xx
Xx
.-
~
/
I
O
W
A
25
-
R
i
.

5
\\\1\
\\\
~
908070302010
o
10
20
30
40
50

6
0

7
0
RG
E

I
N

Y
E
R
A
S
80
90
10
0
11
0
12
0
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1954-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.56.5
7.5
8.5
9.5
10.5
11. 5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
1,144,459
1,222,470
1,251,022
1,236,617
1,352,344
1,309,798
1,211,248
1,073,813
1,067,638
1,111,007
963,570
1,307,406
1,620,507
1,887,602
1,873,2941,901,909
1,897,194
1,972,777
1,949,512
1,959,286
1,860,659
1,361,133
972,047
642,192
553,381
487,212
490,085
458,522
436,580
376,589
330,630
296,328
252,423
210,562
181,672
154,018
133,310
122,458
104,151
89,627
RETIREMENTS
DURING AGE
INTERVAL
821
9,950
8,123
17,544
11,165
13,177
18,675
20,903
15,531
15,474
16,696
15,435
30,066
20,383
18,705
8,598
12,175
16,761
24,035
31,502
20,268
41,750
14,859
19,111
6,951
11,745
5,048
546
111-124
EXPERIENCE BAN 1997-2006
RETMT
RATIO
0.0007
0.0081
0.0065
0.0142
0.0083
0.0101
0.0154
0.0195
0.0145
0.0139
0.0173
0.0118
0.0186
0.0108
0.0100
0.0045
0.0064
0.0085
0.0123
0.0161
0.0109
0.0307
0.0153
0.0298
0.0126
0.0241
0.0103
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0026
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
0.9993
0.9919
0.9935
0.9858
0.9917
0.9899
0.9846
0.9805
0.9855
0.9861
0.9827
0.9882
0.9814
0.9892
0.9900
0.9955
0.9936
0.9915
0.9877
0.9839
0.9891
0.9693
0.9847
0.9702
0.9874
0.9759
0.9897
1.0000
1.0000
1.0000
1.0000
1. 0000
1.0000
0.9974
1.0000
1.0000
1.0000
1.0000
1.0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
100.00
99.93
99.12
98.48
97.08
96 .27
95.30
93.83
92.00
90.67
89.41
87.86
86.82
85.21
84.29
83.45
83.07
82.54
81. 84
80.83
79.53
78.66
76.25
75.08
72.84
71. 92
70.19
69.47
69.47
69.47
69.47
69.47
69.47
69.47
69.29
69.29
69.29
69.29
69.29
69.29
IDAHO POWER COMPAN
ACCOUNT 373.20 STREET LIGHTING AN SIGNAL SYSTEMS
PLACEMENT BAN 1954-2006
ORIGINAL LIFE TABLE, CONT.
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
74,759
57,201
51,680
42,223
34,010
29,275
20,398
15,141
8,254
5,234
49.5
50.5
51. 5
52.5
3,735
1,130
191
EXPERIENCE BAND 1997-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
208
252
352
324
3,507
829
180
1,765
180
111-125
0.0000
0.0000
0.0040
0.0000
0.0074
0.0120
0.0159
0.2316
0.1004
0.0344
0.4726
0.1593
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000
1.0000
0.9960
1.0000
0.9926
0.9880
0.9841
0.7684
0.8996
0.9656
0.5274
0.8407
1..0000
69.29
69.29
69.29
69.01
69.01
68.50
67.68
66.60
51.18
46.04
44.46
23.45
19.71
19.71
~
6
0
..~..~a:
i
~
5
0
..I\
~
0'
ZliUa:li

1
1
0
Q.
10
0 90
~~
A
--
~
R
10
0
-
5
1
5
ID
R
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
RC
C
O
U
N
T

3
9
0
.

1
1
ST
R
U
C
T
U
R
E
S

R
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

C
H
O

B
U
I
L
D
I
N
G
OR
I
G
I
N
R
L

R
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
9
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
9
1
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
80 70 30 20 10
o
20
90
12
0
10
0
30
11
0
50

6
0

7
0
Fl
G
E

i

N

Y
E
F
l
R
S
80
11
0
10
IDAHO POWER COMPAN
ACCOUNT 390.11 STRUCTURES AN IMPROVEMENTS - CHQ BUILDING
ORIGINAL LIFE TABLE
PLACEMENT BAN 1991-2006
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
o. a
0.5
1. 5
2.5
3.5
4.5
5.5
6.57.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
2,674,504
2,562,178
2,256,290
1,499,513
1,578,632
24,101,409
23,933,741
23,907,907
23,725,291
23,569,083
23,392,928
23,362,612
23,321,208
23,132,684
23,044, 061
22,496,420
EXPERIENCE BAN 1996-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
12,000
39,355
38,525
2, 000
62,550
25, 000
64,000
111-127
O. 0000
O. 0000
0.0000
o. 0000
0.0000
o. 0000
0.0000
0.0005
0.0017
0.0000
0.0000
0.0016
O. 0001
0.0027
0.0011
0.0028
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9995
0.9983
1. 0000
1. 0000
0.9984
0.9999
0.9973
0.9989
0.9972
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
99.95
99.78
99.78
99.78
99.62
99.61
99.34
99.23
98.95
i.eni:i-..ZCDUJ::0 II:i uuci....Q.
U toX i:UJ en i:UJ Ni ;: I
en ~ ~i- U CIZ -)- ~ ~ ..ZUJ::UJ8:~;;~
/
~ a: ~ !:u~ena:UJa: :i Q.UJi:i-X:I Z i: UJo ci 0Q. en ~ 8
o UJ
l a: i: N
V
:: z i
_ t ci æ:: .. CIa: ci -i- Zen ¡: X
N ã: uj-0 ~
c:a:
/::
m u..i-ciZz
i3 i.uu a:ci 0 //
C\/..
I /~
a:V~/0..,
/'V//'V xxxxjxxx
r
æ
i:-
g
~
f5
i:
(fa:cilJ)-
g z
lJi.ci
oen
o::
~
æ
o
g oCI oCD i:oto ocn
oo::~oN o
~N I A I A8ns lN3~83d
111-128
IDAHO POWER COMPAN
ACCOUN 390.12 STRUCTURES AND IMPROVEMENTS -EXCL.CHQ BLDG
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 11,414,779 0.0000 1. 0000 100.000.5 11,066,143 0.0000 1.0000 100.00
1. 5 12,144,225 0.0000 1.0000 100.002.5 11,113,878 0.0000 1. 0000 100.003.5 12,258,456 0.0000 1. 0000 100.004.5 12,238,616 3,917 0.0003 0.9997 100.005.5 10,893,579 1,051 0.0001 0.9999 99.976.5 10,116,255 64,417 0.0064 0.9936 99.967.5 8,268,604 0.0000 1.0000 99.328.5 8,324,084 2,331 0.0003 0.9997 99.32
9.5 7,345,720 28,739 0.0039 0.9961 99.2910.5 11,732,868 25,894 0.0022 0.9978 98.9011.5 12,174,712 4,152 0.0003 0.9997 98.6812.5 11,244,153 55,783 0.0050 0.9950 98.65
13 .5 12,481,915 43,240 0.0035 0.9965 98.1614.5 11,399,631 538 0.0000 1. 0000 97.8215.5 13,362,583 1,049 0.0001 0.9999 97.8216.5 13,179,353 31,124 0.0024 0.9976 97.8117.5 13,536,552 51,132 0.0038 0.9962 97.5818.5 13,548,857 381,607 0.0282 0.9718 97.21
19.5 13,096,414 68,989 0.0053 0.9947 94.4720.5 12,768,122 159,969 0.0125 0.9875 93.97
21. 5 8,869,031 1,417,174 0.1598 0.8402 92.80
22.5 6,892,677 49,140 0.0071 0.9929 77.9723.5 3,628,367 114,509 0.0316 0.9684 77.4224.5 2,305,067 50,000 0.0217 0.9783 74.9725.5 1,905,113 1,465 0.0008 0.9992 73.34
26.5 1,177,447 30,828 o . 0262 0.9738 73.2827.5 1,084,028 0.0000 1.0000 71.3628.5 718,103 11,300 0.0157 0.9843 71.36
29.5 653,980 0.0000 1.0000 70.2430.5 658,413 140 0.0002 0.9998 70.24
31. 5 931,055 0.0000 1.0000 70.2332.5 702,379 3,241 0.0046 0.9954 70.2333.5 741,430 0.0000 1. 0000 69.9134.5 753,006 0.0000 1.0000 69.9135.5 770,780 o . 0000 1.0000 69.9136.5 780,477 1,500 0.0019 0.9981 69.9137.5 880,487 765 0.0009 0.9991 69.7838.5 869,237 665 0.0008 0.9992 69.72
111-129
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCL.CHQ BLDG
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 871,729 151 O. 0002 0.9998 69.66
40.5 807, 028 O. 0000 1. 0000 69.65
41. 5 697,705 O. 0000 1. 0000 69.6542.5 419,243 202 O. 0005 0.9995 69.65
43.5 410,793 O. 0000 1. 0000 69.6244.5 433,276 0.0000 1. 0000 69.62
45.5 424,513 O. 0000 1. 0000 69.6246.5 386,680 O. 0000 1. 0000 69.6247.5 374,269 242 O. 0006 0.9994 69.62
48.5 270,537 O. 0000 1. 0000 69.58
49.5 241,235 O. 0000 1. 0000 69.58
50.5 222,310 O. 0000 1. 0000 69.58
51. 5 221,573 O. 0000 1. 0000 69.58
52.5 111,523 O. 0000 1. 0000 69.5853.5 100,931 0.0000 1. 0000 69.58
54.5 100,931 O. 0000 1. 0000 69.5855.5 16,632 O. 0000 1. 0000 69.58
56.5 98,686 O. 0000 1. 0000 69.5857.5 98,244 O. 0000 1. 0000 69.58
58.5 98,336 O. 0000 1. 0000 69.58
59.5 96,500 O. 0000 1. 0000 69.58
60.5 95,700 O. 0000 1. 0000 69.58
61. 5 95,574 O. 0000 1. 0000 69.58
62.5 95,574 O. 0000 1. 0000 69.58
63.5 95,574 O. 0000 1. 0000 69.5864.5 95,456 O. 0000 1. 0000 69.58
65.5 95,456 O. 0000 1. 0000 69.5866.5 91,696 O. 0000 1. 0000 69.58
67.5 1,545 O. 0000 1. 0000 69.58
68.5 1,545 O. 0000 1. 0000 69.58
69.5 1,435 O. 0000 1. 0000 69.58
70.5 1,435 O. 0000 1. 0000 69.58
71.5 1,435 o. 0000 1. 0000 69.58
72.5 1,435 O. 0000 1. 0000 69.58
73.5 1,435 O. 0000 1. 0000 69.58
74.5 1,435 O. 0000 1. 0000 69.5875.5 1,435 0.0000 1. 0000 69.58
76.5 1,484 O. 0000 1. 0000 69.58
77.5 49 O. 0000 1. 0000 69.58
78.5 49 O. 0000 1. 0000 69.58
~i-130
IDAHO POWER COMPAN
ACCOUN 390.12 STRUCTUES AN IMPROVEMENTS - EXCL. CHQ BLDG
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2006 EXPERIENCE BAN 1996-2006
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
79.5 49 O. 0000 1. 0000 69.5880.5 49 O. 0000 1. 0000 69.58
81. 5 49 O. 0000 1. 0000 69.5882.5 49 0.0000 1. 0000 69.58
83.5 49 O. 0000 1. 0000 69.5884.5 49 O. 0000 1. 0000 69.58
85.5 49 O. 0000 1. 0000 69.5886.5 49 O. 0000 1. 0000 69.5887.5 69.58
111-131
90
~
)(
X
X
X
X
X
ID
A
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
RC
C
O
U
N
T

3
9
0
.
2
0

L
E
R
S
E
H
O
L
O

I
M
P
R
O
V
E
M
E
N
T
S
\
OR
I
G
I
N
R
L

R
N
O

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
R
L

C
U
R
V
E
:

X

1
9
9
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
i
j
6
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
\\
IO
W
A

3
0
-
3
\
1\
\\\
~
10
0 80 70
~
6
0
..~..~a:
i
~
5
0
~ú)
l-
N
ZIiUa:Ii

1
.
0
Q.
30 20 10
o
10
20
30
1.
0
50

6
0

7
0
RG
E

I
N

Y
E
A
R
S
80
90
10
0
11
0
12
0
PLACEMENT
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.57.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.518.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
IDAHO POWER COMPAN
ACCOUNT 390. 20 LEASEHOLD IMPROVEMENTS
ORIGINAL LIFE TABLE
BAN 1946-2006
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
4,736,661
4,741,331
4,601,767
4,527,536
4,349,627
4,469,288
2,523,221
2,318,592
2,197,714
2,230,715
1,134,773
1,735,964
1,743,128
2,119,583
2,400,536
2,622,915
2,331,472
2,155,048
1,998,003
1,893,568
1,851,148
1,540,407
1,029,153
983,407
553,482
254,192
31,648
18,916
19,213
9,963
9,963
9,963
9,963
9,963
5,833
5,833
5,833
2,999
526
472
EXPERIENCE BAN
RETIREMENTS
DURING AGE RETMT SURV
INTERVAL RATIO RATIO
0.0000
o. 0000
o. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
3,000 0.0012
0.0000
O. 0000
124,331 O. 0577
0.0000
0.0000
O. 0000
O. 0000
0.0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
111-133
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
0.9988
1.0000
1. 0000
0.9423
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1.0000
1. 0000
1. 0000
1. 0000
1.0000
1.0000
1. 0000
1.0000
1. 0000
1.0000
1.0000
1. 0000
1. 0000
1996-2006
peT SURV
BEGIN OF
INTERVAL
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100. 00
100.0-0
100. 00
100. 00
100. 00
100.00
99.88
99.88
99.88
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
IDAHO POWER COMPAN
ACCOUNT 390. 2 a LEASEHOLD IMPROVEMENTS
PLACEMENT BAN 1946-2006
ORIGINAL LIFE TABLE, CONT.
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
472
633
633
633
633
633
1,673
5, 087
5, 087
6,274
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
7,503
7,503
7,342
7,342
7,342
7,342
7,342
6,302
2,888
2,888
59.5
60 .5
1,701
EXPERIENCE BAND 1996-2006
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
O. 0000
111-134
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
1. 0000
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
94.12
S£ ~ -III
PERCENT SURV I V I NG
o o I\o ..ol:.io tio 81 g (0o 8
/:ti x ~--~~--~ -::Dv../O!
x ..
i~
x
x
Dtiri
x
)z
-(riD
:D
UI
ti
~
nl
l:
o:D
C'
i"ni-i .~
ißn
Sic: 0 I\rr :: -
X ~ 0Z ."- D'"
0118 i- n _i ~",~I\ 0 ." :Jo c: 0§l ~ ~ "I0-0", 0 -i z:X -i c: ",ri:J¡;:D:D ti n",~l~~ D", ë ", z.. §l g ~
(0 n "I
j\ Si ffi c: ZI\ ", -ig ti I
;i
i"",
ffz-iti
",
!;
",g
"I
IDAHO POWER COMPAN
ACCOUNT 391.21 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIP.
ORIGINAL LIFE TABLE
PLACEMENT BAN 1972-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
5,317,797
5,765,095
6,980,380
6,172,704
5,165,384
4,883,666
3,314,289
3,022,040
2,968,132
3,010,440
3,203,018
2,531,360
1,556,343
1,432,190
1,154,333
734,309
671,873
640,875
581,505
344,391
201,544
33,739
976
125
256
256
256
256
256
256
131
131
131
EXPERIENCE BAN 1996-2006
RETIREMENTS
DURING AGE
INTERVAL
4,311
1,989,402
354,684
84,907
17,062
44,536
814,506
1,142,948
156,914
278,709
420,024
62,435
30,999
59,369
237,114
142,848
167,931
32,762
851
125
131
111-136
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0008
0.4074
0.1070
0.0281
0.0057
0.0148
0.2543
0.4515
0.1008
0.1946
0.3639
0.0850
0.0461
0.0926
0.4078
0.4148
0.8332
0.9710
0.8719
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.4883
0.0000
0.0000
1.0000
SURV
RATIO
1.0000
1. 0000
1. 0000
1. 0000
0.9992
0.5926
0.8930
0.9719
0.9943
0.9852
0.7457
0.5485
0.8992
0.8054
0.6361
0.9150
0.9539
0.9074
0.5922
0.5852
0.1668
0.0290
0.1281
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
0.511 7
1. 0000
1. 0000
0.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
100.00
99.92
59.21
52.87
51.38
51.09
50.33
37.53
20.59
18.51
14.91
9.48
8.67
8.27
7.50
4.44
2.60
0.43
0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
~
6
0
-::-::a:::
i
in

5
0
..W
l-
"'
ZlùUa:lù

4
0
Q.
10
0
~
ID
R
H
O

P
O
W
E
R

C
O
M
P
R
N
Y
"'
AC
C
O
U
N
T
S

3
9
2
.

I
.

3
9
2
.
4

(

3
9
2
.
5

T
R
R
N
S
P
O
R
T
R
T
I
O
N

E
Q
U
I
P
.

-

S
M
R
L
L
\
OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
R
L

C
U
R
V
E
:

X

1
9
9
6
-
2
0
0

E
X
P
E
R
I
E
N
C
E
:

1
9
6
6
-
2
0
0
6

P
L
R
C
E
M
E
N
T
S
\
\\/
i
o
W
~
l
O
-
L
2
.
5
\x
\
\X
\
\
'\

X
~
X
X
X
..
~
~
X
X
r-
90BO70302010
o
5
20
30
25
10
15
RG
E

I
N

Y
E
R
R
S
IDAHO POWER COMPAN
ACCOUNTS 392.1,392.4 &392.5 TRASPORTATION EQUIP.-SMALL
ORIGINAL LIFE TABLE
PLACEMENT BAND 1966-2006 EXPERIENCE BAND 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 18,812,370 0.0000 1.0000 100.000.5 16,860,923 72,072 0.0043 0.9957 100.00
1. 5 16,601,422 262,989 0.0158 0.9842 99.572.5 16,852,587 30,015 0.0018 0.9982 98.00
3.5 16,550,956 304,806 0.0184 0.9816 97.824.5 15,638,125 625,897 0.0400 0.9600 96.02
5.5 14,670,182 1,280,346 0.0873 0.9127 92.186.5 12,678,859 1,318,433 0.1040 0.8960 84.137.5 10,337,091 1,780,134 0.1722 0.8278 75.388.5 7,628,260 1,277,963 0.1675 0.8325 62.40
9.5 4,909,056 887,901 0.1809 0.8191 51.95
10.5 3,389,042 667,915 0.1971 0.8029 42.55
11.5 2,720,232 647,843 0.2382 0.7618 34.16
12.5 1,781,683 246,389 0.1383 0.8617 26.02
13 .5 1,173,444 136,179 0.1161 0.8839 22.42
14.5 940,235 171,692 0.1826 0.8174 19.8215.5 537,195 29,998 0.0558 0.9442 16.20
16.5 377,579 27,131 0.0719 0.9281 15.3017.5 244,936 24,158 0.0986 0.9014 14.20
18.5 220,779 44,254 0.2004 0.7996 12.80
19.5 153,564 31,353 0.2042 0.7958 10.2320.5 118,993 31,216 0.2623 0.7377 8.14
21. 5 71,939 0.0000 1.0000 6.00
22.5 61,399 0.0000 1.0000 6.00
23.5 62,113 0.0000 1. 0000 6.00
24.5 33,865 0.0000 1.0000 6.00
25.5 4,257 0.0000 1.0000 6.00
26.5 4,257 3,543 0.8323 0.1677 6.00
27.5 714 0.0000 1. 0000 1. 01
28.5 714 0.0000 1.0000 1. 01
29.5 2,037 0.0000 1.0000 1. 01
30.5 2,037 417 0.2047 0.7953 1. 01
31. 5 1,620 0.0000 1.0000 0.80
32.5 1,620 906 0.5593 0.4407 0.80
33.5 714 0.0000 1.0000 0.35
34.5 0.35
111-138
70
~
6
0
..~..~II:J
i
1I

5
0
..
l-
e.
Z
CD
IJUIIlt

1
1
0
30
10
0
~
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y
,\
"
AC
C
O
U
N
T
S

3
9
2
.

6

&

3
9
2
.

7
TR
A
N
S
P
O
R
T
A
T

I
O
N

E
Q
U
I
P
M
E
N
T

-

L
A
R
G
E
\
OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
OR
I
G
I
N
A
L

C
U
R
V
E
:

X

1
9
9
6
-
2
0
0
6

E
X
P
E
R
I
E
N
C
E
;

1
9
1
6
-
2
0
0
6

P
L
A
C
E
M
E
N
T
S
'\
\.
\)
0
1
A
19
-
5
2
~x
\
x
l
\
c
\x
x\
x
x

x
\1\
x~
'"
90802010
o
5
10
IS
20
25

3
0

3
5
AG
E

I
N

Y
E
A
R
S
11
0
11
5
50
55
60
IDAHO POWER COMPANY
ACCOUNS 392.6 & 392.7 TRASPORTATION EQUIPMENT - LAGE
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2006
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.54.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
17,470,779
15,373,184
16,149,855
15,476,480
15,853,720
15,365,762
14,486,009
12,579,798
12,005,061
11,074,190
10,695,355
10,887,535
10,401,717
10,399,586
9,449,700
8,313,585
6,305,679
4,761,441
4,193,379
3,525,627
2,924,073
2,322,521
1,920,423
1,453,043
705,890
427,451
290,707
254,279
254,279
156,965
72,113
60,470
60,470
60,470
32,693
34,150
35,432
14,396
13,294
13,294
RETIREMENTS
DURING AGE
INTERVAL
12,120
197,808
159,093
137,087
263,797
88,981
86,644
294,307
383,387
630,984
245,151
1,004,906
765,342
573,420
716,730
132,703
109,455
179,070
232,920
51,413
60,657
15,706
88,157
9,473
8,563
2,184
~i-140
EXPERIENCE BAND 1996-2006
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0008
0.0129
0.0110
0.0109
0.0220
0.0080
0.0081
0.0270
0.0369
0.0607
0.0259
0.1209
0.1214
0.1204
0.1709
0.0376
0.0374
0.0771
0.1213
0.0354
0.0859
0.0000
0.0540
0.0000
0.0000
0.5616
0.0000
0.0000
0.0000
0.0000
0.2898
0.0000
0.2417
0.1517
0.0000
0.0000
SURV
RATIO
1. 0000
1. 0000
1. 0000
1. 0000
0.9992
0.9871
0.9890
0.9891
0.9780
0.9920
0.9919
0.9730
0.9631
0.9393
0.9741
0.8791
0.8786
0.8796
0.8291
0.9624
0.9626
0.9229
0.8787
0.9646
0.9141
1.0000
0.9460
1.0000
1.0000
0.4384
1.0000
1.0000
1.0000
1.0000
0.7102
1.0000
0.7583
0.8483
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
100.00
99.92
98.63
97.55
96.49
94.37
93.62
92.86
90.35
87.02
81.74
79.62
69.99
61.49
54.09
44.85
43.16
41. 55
38.35
33.70
32.51
29.72
29.72
28.12
28.12
28.12
12.33
12.33
12.33
12.33
12.33
8.76
8.76
6.64
5.63
5.63
IDAHO POWER COMPAN
ACCOUNTS 392.6 &392.7 TRASPORTATION EQUIPMENT -LARGE
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1946-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 22,499 0.0000 1.0000 5.6340.5 22,499 0.0000 1.0000 5.63
41. 5 22,499 443 0.0197 0.9803 5.6342.5 22,055 0.0000 1. 0000 5.52
43.5 22,055 7,955 0.3607 0.6393 5.5244.5 14,101 0.0000 1.0000 3.53
45.5 1,889 0.0000 1.0000 3.5346.5 1,889 0.0000 1.0000 3.53
47.5 1,889 0.0000 1.0000 3.5348.5 807 0.0000 1. 0000 3.53
49.5 1,429 0.0000 1. 0000 3.53
50.5 622 0.0000 1. 0000 3.53
51. 5 622 0.0000 1. 0000 3.53
52.5 622 0.0000 1. 0000 3.53
53.5 622 0.0000 1. 0000 3.53
54.5 622 0.0000 1. 0000 3.5355.5 622 622 1.0000 0.0000 3.53
56.5 0.00
111-141
IIi-Z
!l~ i.
i. If.. ..- llciII lDi- II 8
i i. C\~ ii- II 0Z:: :2!l U!!ll II)- - 0 _if5~ljllL&~Z:E II i.o z::-UOIlIIi.II i- :i lli.cii-X::i-Oi.011 i
.~ ~ ~ ~ci ci Z ii:licilD- i- en
if !!i: z~ ¡: xC\ - ""en II i.(' 0 ~i- ~~ U
l: ~ci t:
IIo
In
)
/7
U1
io(Y ~
x /~~XX
~X~~/-r
cr~o
I /~xVX
iY
¥
oo ~o15~li ~o:2 ~oC\
~N I A I A~ns lN3~~3d
111-142
~
o
8
~
oCD
0..
1Ia:ciIi)-0lD Z
Iit:ci
0In
o:2
~
~
o
o
IDAHO POWER COMPAN
ACCOUN 392.90 TRASPORTATION EQUIPMENT -TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1940-2006 EXPERIENCE BAND 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,707,146 0.0000 1.0000 100.00
0.5 1,547,224 0.0000 1.0000 100.00
1.5 1,348,432 0.0000 1.0000 100.00
2.5 1,340,067 0.0000 1. 0000 100.00
3.5 1,727,589 3,786 0.0022 0.9978 100.00
4.5 1,623,282 2,136 0.0013 0.9987 99.78
5.5 1,572,442 487 0.0003 0.9997 99.65
6.5 1,426,654 4,467 0.0031 0.9969 99.62
7.5 1,467,651 1,450 0.0010 0.9990 99.31
8.5 1,525,740 0.0000 1.0000 99.21
9.5 1,315,828 14,246 0.0108 0.9892 99.21
10.5 1,336,712 9,272 0.0069 0.9931 98.14
11.5 1,505,269 4,976 0.0033 0.9967 97.46
12.5 1,540,178 13,927 0.0090 0.9910 97.14
13.5 1,585,681 21,257 0.0134 0.9866 96.27'
14.5 1,138,073 40,976 0.0360 0.9640 94.98
15.5 1,027,491 8,079 0.0079 0.9921 91.56
16.5 900,184 55,599 0.0618 0.9382 90.84
17.5 819,128 42,978 0.0525 0.9475 85.23
18.5 679,023 0.0000 1.0000 80.76
19.5 618,141 24,635 0.0399 0.9601 80.76
20.5 650,013 15,917 0.0245 0.9755 77.54
21. 5 589,232 9,200 0.0156 0.9844 75.64
22.5 343,996 11,562 0.0336 0.9664 74.46
23.5 245,028 24,798 0.1012 0.8988 71.96
24.5 180,752 3,289 0.0182 0.9818 64.68
25.5 183,663 0.0000 1. 0000 63.50
26.5 196,422 766 0.0039 0.9961 63.50
27.5 195,657 9,256 0.0473 0.9527 63.25
28.5 190,837 8,751 0.0459 0.9541 60.26
29.5 183,519 7,430 0.0405 0.9595 57.49
30.5 170,688 0.0000 1.0000 55.16
31. 5 87,060 0.0000 1.0000 55.16
32.5 83,907 2,235 0.0266 0.9734 55.16
33.5 81,616 3,767 0.0462 0.9538 53.69
34.5 74,805 0.0000 1.0000 51.21
35.5 76,646 6,120 0.0798 0.9202 51.21
36.5 64,906 19,161 0.2952 0.7048 47.12
37.5 26,738 1,601 0.0599 0.9401 33.21
38.5 33,336 0.0000 1. 0000 31.22
~i-143
IDAHO POWER COMPAN
ACCOUN 392.90 TRASPORTATION EQUIPMENT - TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1940-2006
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
28,857
36,978
36,252
36,252
17,710
25,169
17,669
19,167
19,316
19,950
12,434
12,434
11,162
9,942
9,942
10,078
2,640
2,640
1,141
978
183
141
141
EXPERIENCE BAND 1996-2006
RETIREMENTS
DURING AGE
INTERVAL
1,200
1,464
7,500
739
1,220
148
163
161
141
~i-144
RETMT
RATIO
0.0416
0.0396
0.0000
0.0000
0.0000
0.2980
0.0000
0.0000
0.0000
0.0370
0.0000
0.0000
0.1093
0.0000
0.0000
0.0147
0.0000
0.0000
0.1429
0.1646
42 0.2295
0.0000
1.0000
SURV
RATIO
0.9584
0.9604
1. 0000
1. 0000
1.0000
0.7020
1. 0000
1.0000
1. 0000
0.9630
1.0000
1. 0000
0.8907
1.0000
1.0000
0.9853
1. 0000
1.0000
0.8571
0.8354
0.7705
1. 0000
0.0000
PCT SURV
BEGIN OF
INTERVAL
31.22
29.92
28.74
28.74
28.74
28.74
20.18
20.18
20.18
20.18
19.43
19.43
19.43
17.31
17.31
17.31
17.06
17.06
17.06
14.62
12.21
9.41
9.41
0.00
SvL-III
PERCENT SURV I V I NG
o o ~Coo .io g¡g¡..o CDo 8 g
U1 .x ;
V v
x
x ./
V V
X/l'~Ý 0::D-/x Cl
X ,In
V X 0/X
X/X
XVX/X
X
/
0:D
Cl
ZDÕn
!i ~c: 0 n
~ ~.~
X - ~z- D CoU) õ U)U)ai -cr~o!5tV 0 0 :io 05l~."."I' g e eX""l'rr." :i :D :DI':DUlOn¡: !i ;:PiZ c: :D ."n - D DI' c: ~ Z.. sitJ-(
U) n I'~ !i gic: -~ 1''"
o Ul ~ai z~."ÕDnI'3:I'Z~Ul
o
U1
tVo
tVU1
D
Clri
z ~
-(riDJ)ui
CoU1
.io
.i
U1
U1o
~
g¡
IDAHO POWER COMPAN
ACCOUN 396.00 POWER OPERATED EQUIPMENT
PLACEMENT BAND 1947-2006
ORIGINAL LIFE TABLE
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
3,471,094
3,101,956
2,934,961
3,061,102
3,052,178
2,883,211
2,595,814
2,743,582
2,356,903
2,536,909
2,451,008
2,523,339
2,800,916
2,364,158
3,007,368
3,098,115
3,005,304
2,794,547
2,761,930
2,643,941
2,544,633
2,339,802
2,206,755
1,844,883
1,386,689
419,978
231,242
176,230
101,738
73,458
157,716
135,459
139,000
122,326
128,200
144,212
179,037
163,106
129,668
136,561
EXPERIENCE BAND 1996-2006
RETIREMENTS
DURING AGE
INTERVAL
10,804
186,128
253,821
22,120
366,050
29,235
88,052
17,684
14,189
158,071
303,777
221,936
88,480
73,413
111,208
98,496
20,577
114,429
57,058
27,432
36,834
1,814
74,492
11,750
27,759
16,674
574
15,931
25,883
2,655
RETMT
RATIO
0.0000
0.0035
0.0000
0.0608
0.0832
0.0077
0.0000
0.1334
0.0124
0.0347
0.0072
0.0056
0.0564
0.1285
0.0738
0.0286
0.0244
0.0398
0.0357
0.0078
0.0450
0.0244
0.0000
0.0149
0.0266
0.0000
0.0078
0.4227
0.1155
0.0000
0.1760
0.0000
0.1200
0.0047
0.0000
0.0000
0.0890
0.1587
0.0205
0.0000
111-146
SURV
RATIO
1.0000
0.9965
1.0000
0.9392
0.9168
0.9923
1.0000
0.8666
0.9876
0.9653
0.9928
0.9944
0.9436
0.8715
0.9262
0.9714
0.9756
o .9602
0.9643
o .9922
o .9550
o .9756
1.0000
0.9851
0.9734
1.0000
0.9922
0.5773
0.8845
1.0000
0.8240
1. 0000
o .8800
o .9953
1. 0000
1. 0000
0.9110
0.8413
0.9795
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.65
99.65
93.59
85.80
85.14
85.14
73.78
72 .87
70.34
69.83
69.44
65.52
57.10
52.89
51.38
50.13
48.13
46.41
46.05
43.98
42.91
42.91
42.27
41. 15
41. 15
40.83
23.57
20.85
20.85
17.18
17.18
15.12
15.05
15.05
15.05
13.71
11. 53
11.29
IDAHO POWER COMPAN
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1947-2006 EXPERIENCE BAN 1996-2006
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 130,410 47,569 0.3648 0.6352 11.2940.5 70,312 0.0000 1.0000 7.17
41. 5 51,789 0.0000 1.0000 7.17
42.5 48,247 0.0000 1.0000 7.1743.5 48,247 0.0000 1.0000 7.17
44.5 44,453 0.0000 1.0000 7.1745.5 44,373 0.0000 1.0000 7.17
46.5 9,548 0.0000 1.0000 7.1747.5 9,548 0.0000 1.0000 7.17
48.5 9,673 125 0.0129 0.9871 7.17
49.5 7.08
111-147
IDAHO POWER COMPANY
ACCOUNT 311.00 STRUCTUES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1996 2,435 2,408 99 6,775-278-9,183-377-
1997 134,402 31,178 23 135 0 31,043-23-
1998 8,340 8,340-
1999 47,200 73 0 7,103 15 7,030 15
2000 16,931 67 0 6,537 39 6,470 38
2001 2,338 0 0 0
2002 33,069 0 0 0
2003 36,668 0 0 0
2004
2005 40,709 0 0 0
2006 271,303 0 0 0
TOTAL 585,055 42,066 7 7,000 1 35,066-6-
THREE-YEAR MOVING AVERAGES
96-98 45,613 13,975 31 2,213-5-16,188-35-
97-99 60,534 13,197 22 2,413 4 10,784-18-
98-00 21,377 2,827 13 4,547 21 1,720 8
99-01 22,157 47 0 4,547 21 4,500 20
00-02 17,446 22 0 2,179 12 2,157 12
01-03 24,025 0 0 0
02-04 23,246 0 0 0
03-05 25,792 0 0 0
04-06 104,004 0 0 0
FIVE-YEAR AVERAGE
02-06 76,350 0 0 0
~i-149
IDAHO POWER COMPAN
ACCOUNTS 312.10 &312.2 BOILER PLAT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
1996 2,946,063 231,297 8 263 0 231,034-8-1997 1,460,880 65,690 4 102,069 7 36,379 2
1998 13,266 13,266-
1999 1,951,486 61,536 3 53,988 3 7,548-0
2000 406,658 4,427 1 320-0 4,747-1-
2001 71,880 0 0 0
2002 1,768,650 5 0 0 5-0
2003 1,163,073 0 0 0
2004
2005 1,535,903 0 0 0
2006 4,485,105 0 0 0
TOTAL 15,789,698 376,221 2 156,000 1 220,221-1-
THREE - YEAR MOVING AVERAGES
96-98 1,468,981 103,417 7 34,111 2 69,306-5-
97-99 1,137,455 46,830 4 52,019 5 5,189 0
98-00 786,048 26,410 3 17,889 2 8,521-1-
99-01 810,008 21,988 3 17,889 2 4,099-1-
00-02 749,063 1,477 0 107-0 1,584-0
01-03 1,001,201 2 0 0 2-0
02-04 977,241 2 0 0 2-0
03-05 899,659 0 0 0
04-06 2,007,003 0 0 0
FlVE- YEAR AVERAGE
02-06 1,790,546 1 0 0 1-0
~i-150
IDAHO POWER COMPAN
ACCOUNT 314.00 TURBOGENERATOR UNITS
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1996 1,065,470 92,645 9 23,434 2 69,211-6-
1997 251,593 108,390 43 67,350 27 41,040-16-
1998 216 216-
1999 1,699,567 61,822-4-61,091-4-731 0
2000 638,018 4,034 1 161-0 4,195-1-
2001
2002 338,778 0 0 0
2003 1,504,250 0 0 0
2004
2005 112,068 0 0 0
2006 2,432,374 0 0 0
TOTAL 8,042,118 143,463 2 29,532 0 113,931-1-
THREE - YEAR MOVING AVERAGES
96-98 439,021 67,084 15 30,261 7 36,823-8-
97-99 650,386 15,595 2 2,086 0 13,509-2-
98-00 779,195 19,191-2-20,417-3-1,226 -0
99-01 779,195 19,263-2-20,417-3-1,154-0
00-02 325,599 1,345 0 54-0 1,399-0
01-03 614,343 0 0 0
02-04 614,343 0 0 0
03-05 538,773 0 0 0
04-06 848,147 0 0 0
FIVE- YEAR AVERAGE
02-06 877,494 0 0 0
111-151
IDAHO POWER COMPANY
ACCOUNT 315. 00 ACCESSORY ELECTRICAL EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
1996 70,311 170 a 48 a 122-a
1997 131,554 2,591 2 8 a 2,583-2-
1998
1999 4,722 a a a
2000 17 17
2001
2002 572,655 a a a
2003
2004
2005 47,352 a a a
2006
TOTAL 826,594 2,761 a 73 a 2,688-a
THREE-YEAR MOVING AVERAGES
96-98 67,288 920 1 19 a 901-1-97-99 45,425 864 2 3 a 861-2-98-00 1,574 a 6 a 6 a99-01 1,574 a 6 a 6 0
00-02 190,885 a 6 a 6 a
01-03 190,885 a a a
02-04 190,885 a a a
03-05 15,784 a a a
04-06 15,784 a a a
FIVE-YEAR AVERAGE
02-06 124, 001 a a a
111-152
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLANEOUS POWER EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUN PCT
1996 43,243 45,564 105 22 0 45,542-105-
1997 110,167 17-0 374 0 391 0
1998
1999 141,658 270 0 0 270-0
2000 228 228
2001
2002
2003
2004
2005
2006 211,835 0 0 0
TOTAL 506,903 45,817 9 624 0 45,193-9-
THREE-YEAR MOVING AVERAGES
96~98 51,137 15,182 30 132 0 15,050-29-
97-99 83,942 84 0 125 0 41 0
98-00 47,219 90 0 76 0 14-0
99-01 47,219 90 0 76 0 14-0
00-02 76 76
01-03
02-04
03-05
04-06 70,612 0 0 0
FIVE-YEAR AVERAGE
02-06 42,367 0 0 0
111-153
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 1,266 60 5 .97 8 37 3
1955 12,930 1,019 8 168 1 851-7-
1956 4,925 2,078 42 250 5 1,828-37-
1957 158,200 183 0 220 0 37 0
1958 9,092 120 1 389 4 269 3
1959 3,301 93 3 0 93-3-
1960 1,468 130 9 0 130-9-
1961 904 64,629 1,269 140 63,360-
1962 13,919 12,234 88 4,981 36 7,253 -52-
1963 289 9 3 0 9-3-
1964 4,469 5 0 2,642 59 2,6~7 59
1965 3,922 210 5 20 1 190-5-
1966 136,333 882 1 3,314 2 2,432 2
1967 119,293 722 1 400 0 322-0
1968 16,104 1,751 11 0 1,751-11-
1969 9,572 9,572 100 2,560 27 7,012-73-
1970 14,869 1,106 7 645 4 461-3-
1971 29,517 1,009 3 55 0 954-3-
1972 15,594 995 6 0 995-6-
1973 6,017 105 2 1,801 30 1,696 28
1974 45,311 161 0 4,413 10 4,252 9
1975 31,365 0 25 0 25 0
1976 16,770 140 1 1,299 8 1,159 7
1977 17,673 0 0 0
1978 1,072,362 5,377 1 200 0 5,177-0
1979 23,341 402,897 973 4 401,924-
1980 14,778 0 825 6 825 6
1981 31,919 0 12,446 39 12,446 39
1982 106,619 4,974 5 1,040 1 3,934-4-
1983 313,008 23,129 7 569 0 22,560-7-
1984 48,845 16,536 34 0 16,536-34~
1985 134,316 27,654 21 22,482 17 5,172-4-
1986 27,696 32,288 117 9,500 34 22,788-82-
1987 145,754 6,852 5 8,075 6 1,223 1
1988 11,421 4,917 43 1,161 10 3,756-33 -
1989 49,292 20,740 42 1,523 3 19,217-39-
1990 175,353 0 1,827 1 1,827 1
1991 112,942 51,740 46 0 51,740-46-
1992 110,376 32,959 30 0 32,959-30-
1993 77,421 46,764 60 0 46,764-60~
1994 331,227 127,493 38 0 127,493-38-
1995 82,497 39,305 48 0 39,305-48-
1996 116,517 47,968 41 4,100 4 43,868-38-
1997 37,440 66,239 177 0 66,239-177-
~i-154
IDAHO POWER COMPAN
ACCOUN 331.00 STRUCTUES AN IMPROVEMENTS
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1998 6,588 132,580 120,793 11,787-179-
1999 174,256 0 0 0
2000
2001 9,910 5,050 51 0 5,050-51-
2002 59,996 0 0 0
2003
2004 64,006 3,511 5 745-1-4,256-7-
2005 49,560 66 0 61,928 125 61,862 125
2006 87,117 29,319 34 5,197 6 24,122-28-
TOTAL 4,147,660 1,225,571 30 276,442 7 949,129-23-
THREE-YEAR MOVING AVERAGES
54-56 6,374 1,052 17 172 3 880-14-
55-57 58,685 1,093 2 213 0 880-1-
56-58 57,406 794 1 286 0 508-1-
57-59 56,864 132 0 203 0 71 0
58-60 4,620 114 2 130 3 16 0
59-61 1,891 21,617 423 22 21,194-
60-62 5,430 25,664 473 2,083 38 23,581-434 -
61-63 5,037 25,624 509 2,083 41 23,541-467-
62-64 6,226 4,083 66 2,541 41 1,542-25-
63-65 2,893 75 3 887 31 812 28
64-66 48,241 366 1 1,992 4 1,626 3
65-67 86,516 605 1 1,245 1 640 1
66-68 90,577 1,118 1 1,238 1 120 0
67-69 48,323 4,015 8 987 2 3,028-6-
68-70 13,515 4,143 31 1,068 8 3,075-23 -
69-71 17,986 3,896 22 1,087 6 2,809-16-
70-72 19,993 1,037 5 233 1 804-4-
71-73 17,043 703 4 619 4 84-0
72-74 22,307 420 2 2,071 9 1,651 7
73-75 27,564 89 0 2,080 8 1,991 7
74-76 31,149 100 0 1,912 6 1,812 6
75-77 21,936 47 0 441 2 394 2
76-78 368,935 1,839 0 500 0 1,339-0
77-79 371,125 136,091 37 391 0 135,700-37-
78-80 370,160 136,091 37 666 0 135,425-37-
79-81 23,346 134,299 575 4,748 20 129,551-555-
80-82 51,105 1,658 3 4,770 9 3,112 6
81-83 150 ,515 9,368 6 4,685 3 4,683-3 -
82-84 156,157 14,880 10 536 0 14,344-9-
111-155
IDAHO POWER COMPANY
ACCOUN 331.00 STRUCTURES AN IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
83-85 165,390 22,440 14 7,684 5 14,756-9-
84-86 70,286 25,493 36 10,661 15 14,832-21-
85-87 102,589 22,265 22 13,352 13 8,913 -9-
86-88 61,624 14,686 24 6,245 10 8,441-14-
87-89 68,822 10,836 16 3,586 5 7,250-11-
88-90 78,689 8,552 11 1,504 2 7,048-9-
89-91 112,529 24,160 21 1,117 1 23,043-20-
90-92 132,890 28,233 21 609 0 27,624-21-
91-93 100,246 43,821 44 0 43,821-44-
92-94 173,008 69,072 40 0 69,072-40-
93-95 163,715 71,187 43 0 71,187-43-
94-96 176,747 71,589 41 1,367 1 70,222-40-
95-97 78,818 51,171 65 1,367 2 49,804-63 -
96-98 53,515 82,262 154 41,631 78 40,631-76-
97-99 72,761 66,273 91 40,264 55 26,009-36-
98-00 60,281 44,193 73 40,264 67 3,929-7-
99-01 61,389 1,683 3 0 1,683-3-
00-02 23,302 1,683 7 0 1,683-7-
01-03 23,302 1,683 7 0 1, 683 ~7-
02-04 41,334 1,170 3 248-1-1,418-3-
03-05 37,855 1,192 3 20,394 54 19,202 51
04-06 66,894 10,965 16 22,127 33 11,162 17
FIVE- YEAR AVERAGE
02-06 52,136 6,579 13 13,276 25 6,697 13
111-156
IDAHO POWER COMPAN
ACCOUNT 332.00 RESERVOIRS,DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE .
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1955 35,063 3 0 0 3-0
1956
1957 263,296 91 0 0 91-0
1958
1959 641,779 249 0 352,917 55 352,668 55
1960
1961 88,225 3,050 85,175-
1962 2,336 16,843 721 2,023 87 14,820-634-
1963 49 16 33-
1964 3,603 3,603-
1965 599 13 2 0 13-2-
1966 2 0 2,688 2,688
1967 3,781 0 0 0
1968 118 118
1969 736 75 661-
1970 566 0 0 0
1971 382 0 0 0
1972 300 0 0 0
1973
1974 1,867 2,555 137 0 2,555-137-
1975 204 0 0 0
1976
1977 11,387 0 4,850 43 4,850 43
1978 434,137 26,124 6 200 0 25,924-6-
1979 28,290 0 0 0
1980
1981 49,254 4,198 9 0 4,198 -9-
1982 4,505 14,050 312 0 14,050-312-
1983 36,144 0 0 0
1984 3,174 453 14 0 453-14-
1985 174,529 296,586 170 0 296,586-170-
1986 110,912 522,410 471 0 522,410-471-
1987 8,894 88,129 991 0 88,129-991-
1988 7,545 5,870 78 35 0 5,835-77-
1989 186,918 4,738 3 93,484 50 88,746 47
1990 64,183 45,738 71 3,099 5 42,639-66-
1991 87,828 12,689 14 0 12,689-14-
1992 9,324 72,686 780 0 72,686-780-
1993 5,442 451 8 0 451-8-
1994 171,171 32,667 19 0 32,667-19-
1995 63,672 0 0 0
1996 2,845-2,845
111-157
IDAHO POWER COMPAN
ACCOUNT 332.00 RESERVOIRS,DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1997 1,655 495,652 0 495,652-
1998
1999 560 213 347-
2000 55,688 0 0 0
2001 23,695 0 0 0
2002 1,006 0 0 0
2003 30,859 0 0 0
2004 64,632 0 0 0
2005
2006 2,331 168 2,163 -
TOTAL 2,585,019 1,734,854 67 462,936 18 1,271,918-49-
THREE-YEAR MOVING AVERAGES
55-57 99,453 31 0 0 31-0
56-58 87,765 30 0 0 30-0
57-59 301,692 113 0 117,639 39 117,526 39
58-60 213,926 83 0 117,639 55 117,556 55
59-61 213,926 29,491 14 118,656 55 89,165 42
60-62 779 35,023 1,691 217 33,332-
61-63 779 35,039 1,696 218 33,343-
62-64 779 6,832 877 680 87 6,152-790-
63-65 200 1,222 611 5 3 1,217-609-
64-66 200 1,205 603 896 448 309-155-
65-67 1,461 4 0 896 61 892 61
66-68 1,261 0 935 74 935 74
67-69 1,260 245 19 64 5 181-14-
68-70 189 245 130 64 34 181-96-
69-71 316 245 78 25 8 220-70-
70-72 416 0 0 0
71-73 227 0 0 072-74 722 852 118 0 852-118-73-75 690 852 123 0 852-123-74-76 690 852 123 0 852-123-75-77 3,864 0 1,617 42 1,617 4276-78 148,508 8,708 6 1,683 1 7,025-5-77-79 157,938 8,708 6 1,683 1 7,025-4-
78-80 154,142 8,708 6 67 0 8,641-6-79-81 25,848 1,399 5 0 1,399-5-
80-82 17,920 6,083 34 0 6,083 -34-
111-158
IDAHO POWER COMPAN
ACCOUNT 332.00 RESERVOIRS,DAMS AND WATERWAYS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
81-83 29,968 6,083 20 0 6,083 -20-
82-84 14,608 4,834 33 0 4,834-33 -
83-85 71,282 99,013 139 0 99,013-139-
84-86 96,205 273,150 284 0 273,150-284-
85-87 98,112 302,375 308 0 302,375-308-
86-88 42,450 205,470 484 12 0 205,458-484-
87-89 67,786 32,912 49 31,173 46 1,739-3-
88-90 86,215 18,782 22 32,206 37 13,424 16
89-91 112,976 21,055 19 32,194 28 11,139 10
90-92 53,778 43,704 81 1,033 2 42,671-79-
91-93 34,198 28,609 84 0 28,609-84-
92-94 61,979 35,268 57 0 35,268-57-
93-95 80,095 11,039 14 0 11,039-14-
94-96 78,281 9,941 13 0 9,941-13-
95-97 21,776 164,269 754 0 164,269-754-
96-98 552 164,269 0 164,269-
97-99 552 165,404 71 13 165,333-
98-00 18,563 187 1 71 0 116-1-
99-01 26,461 187 1 71 0 116-0
00-02 26,796 0 0 0
01-03 18,520 0 0 0
02-04 32,166 0 0 0
03-05 31,830 0 0 0
04-06 21,544 777 4 56 0 721-3 -
FIVE-YEAR AVERAGE
02-06 19,299 466 2 34 0 432-2-
~i-159
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS,TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUN PCT
1955 58,265 177 0 355 1 178 0
1956 4,000 223 6 0 223-6-
1957 86,510 30 0 0 30-0
1958
1959 320 47 15 0 47-15-
1960 10,169 86 1 2,521 25 2,435 24
1961
1962
1963 8,000 0 1,144 14 1,144 14
1964 63 63-
1965 14 14-
1966 22 0 0 0
1967
1968 35,200 0 3,315 9 3,315 9
1969 18,037 0 1,239 7 1,239 7
1970 19,864 0 9,299 47 9,299 47
1971 28,098 0 4,163 15 4,163 15
1972 260,000 4,930 2 16,270 6 11,340 4
1973 264,753 4,254 2 8,925 3 4,671 2
1974
1975
1976
1977 48,553 0 20,150 42 20,150 42
1978 688,113 2,780 0 200 0 2,580-0
1979 1,054 0 0 0
1980 7,328 12 0 0 12-0
1981 27,553 11 0 0 11-0
1982 58,231 9,857 17 3,069 5 6,788-12-
1983 8,136 4,462 55 4,050 50 412-5-
1984 66,415 0 0 0
1985 262,748 4,250 2 3,077 1 1,173 -0
1986 66,650 8,869 13 100,109 150 91,240 137
1987 367,691 87,805 24 75,022 20 12,783-3-
1988 659,680 39,289 6 0 39,289-6-
1989 351,715 167,078 48 28,941 8 138,137-39-
1990 172,558 16,823 10 36,515 21 19,692 11
1991 104,741 31,695 30 23,335 22 8,360-8 -
1992 7,938 18,025 227 0 18,025-227-
1993 24,690 37,794 153 0 37,794-153-
1994 794,946 169,735 21 0 169,735-21-
1995 62,028 27,157 44 0 27,157-44-
1996 18,909 18,550 98 0 18,550-98-
~i-160
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS,TURBINES AND GENERATORS
SUMRY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1997 38,385 68,320-178-0 68,320 178
1998 6,030 1,666 4,364-
1999 74,079 81,446 110 6,883 9 74,563-101-
2000 3,508 83,229-5,467-156-77,762
2001 420,906 0 0 0
2002
2003 199,399 0 0 0
2004 411,206 0 0 0
2005 1,560 93 1 (467-
2006 40,935 681 2 0 681-2-
TOTAL 5,781,333 592,184 10 344,874 6 247,310-4-
THREE-YEAR MOVING AVERAGES
55-57 49,592 143 0 118 0 25-0
56-58 30,170 84 0 0 84-0
57-59 28,943 26 0 0 26-0
58-60 3,496 44 1 840 24 796 23
59-61 3,496 44 1 840 24 796 23
60-62 3,390 29 1 840 25 811 24
61-63 2,667 0 381 14 381.14
62-64 2,667 21 1 381 14 360 13
63-65 2,667 26 1 381 14 355 13
64-66 7 26 371 0 26-371-
65-67 7 5 71 0 5-71-
66-68 11,741 0 1,105 9 1,105 9
67-69 17,746 0 1,518 9 1,518 9
68-70 24,367 0 4,618 19 4,618 19
69-71 22,000 0 4,900 22 4,900 22
70-72 102,654 1,643 2 9,911 10 8,268 8
71-73 184,284 3,061 2 9,786 5 6,725 4
72-74 174,918 3,061 2 8,398 5 5,337 3
73-75 88,251 1,418 2 2,975 3 1,557 2
74-76
75-77 16,184 0 6,717 42 6,717 42
76-78 245,555 927 0 6,783 3 5,856 2
77-79 245,907 927 0 6,783 3 5,856 2
78-80 232,165 931 0 67 0 864-0
79-81 11,978 8 0 0 8-0
80-82 31,037 3,293 11 1,023 3 2,270-7-
111-161
IDAHO POWER COMPAN
ACCOUN 333.00 WATERWHEELS,TURBINES AND GENERATORS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
81-83 31,307 4,777 15 2,373 8 2,404-8-
82-84 44,261 4,773 11 2,373 5 2,400-5-
83-85 112,433 2,904 3 2,376 2 528-0
84-86 131,938 4,373 3 34,395 26 30,022 23
85-87 232,363 33,641 14 59,403 26 25,762 11
86-88 364,674 45,321 12 58,377 16 13,056 4
87-89 459,695 98,057 21 34,654 8 63,403-14-
88-90 394,651 74,397 19 21,819 6 52,578-13-
89-91 209,671 71,865 34 29,597 14 42,268-20-
90-92 95,079 22,181 23 19,950 21 2,231-2-
91-93 45,790 29,171 64 7,778 17 21,393-47-
92-94 275,858 75,185 27 0 75,185-27-
93-95 293,888 78,229 27 0 78,229-27-
94-96 291,961 71,814 25 0 71,814-25-
95-97 39,774 7,538-19-0 7,538 19
96-98 19,098 14,580-76-555 3 15,135 79
97-99 37,488 6,385 17 2,850 8 3,535-9-
98-00 25,862 1,416 5 1,027 4 389~2-99-01 166,164 594-0 472 0 1,066 1
00-02 141,471 27,743-20-1,822-1-25,921 18
01-03 206,768 0 0 002-04 203,535 0 0 0
03-05 203,535 520 0 31 0 489-004-06 150,714 747 0 31 0 716-0
FIVE-YEAR AVERAGE
02-06 130,308 448 0 19 0 429-0
~i-162
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 1,213 24 2 39 3 15 1
1955 43,121 0 587 1 587 1
1956 1,682 43 3 127 8 84 5
1957 10,137 6 0 155 2 149 1
1958 15,801 460 3 8,320 53 7,860 50
1959 14,279 752 5 4,461 31 3,709 26
1960 4,065 344 8 269 7 75-2-
1961 5,236 64 1 1,888 36 1,824 35
1962 3,823 134 4 1,193 31 1,059 28
1963 16,187 1,080 7 8,877 55 7,797 48
1964 10,368 2,183 21 107 1 2,076-20-
1965 10,412 545 5 713 7 168 2
1966 20,395 45 0 0 45-0
1967 6,116 124 2 0 124-2-
1968 15,106 179 1 549 4 370 2
1969 6,919 187 3 318 5 131 2
1970 37,630 1,854 5 880 2 974-3 -
1971 29,325 2,867 10 7,756 26 4,889 17
1972 85,067 3,360 4 0 3,360-4-
1973 17,144 471 3 2,617 15 2,146 13
1974 618 55 9 0 55-9-
1975 27,953 4,183 15 2,326 8 1,857-7-
1976 6,036 4,854 80 316 5 4,538-75-
1977 8,866 2,668 30 5,911 67 3,243 37
1978 369,539 0 1,087 0 1,087 0
1979 6,353 0 258 4 258 4
1980 12,406 0 0 0
1981 22,262 2,847 13 0 2,847-13-
1982 45,085 4,314 10 821 2 3,493-8-
1983 69,694 7,272 10 1,064 2 6,208-9-
1984 18,774 21,405 114 400 2 21,005-112-
1985 91,887 11,252 12 0 11,252-12-
1986 63,312 9,562 15 1,130 2 8,432-13-
1987 229,256 35,256 15 0 35,256-15-
1988 107,930 108,511 101 0 108,511-101-
1989 38,397 16,196 42 383 1 15,813-41-
1990 42,018 3,113 7 700 2 2,413 -6-
1991 74,331 836 1 0 836-1-
1992 178,402 7,769 4 0 7,769-4-
1993 28,897 3,096 11 6,238 22 3,142 11
1994 186,808 33,939 18 0 33,939-18-
1995 19,108 2,776 15 0 2,776-15-
~i-163
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 33,763 46,820 139 0 46,820-139-
1997 97,088 150 0 0 150-0
1998 47,168 7,150 15 2,880 6 4,270-9-
1999 710,192 103,844 15 797 0 103,047-15-
2000 942,552 19,583-2-86 0 19,669 2
2001 397,940 232 0 149 0 83-0
2002 79,091 1,066 1 529 1 537-1-
2003 514,219 23-0 0 23 0
2004 203,428 0 0 0
2005 26,507 3,723 14 637 2 3,086-12-
2006 21,243 0 0 0
TOTAL 5,075,149 438,005 9 64,568 1 373,437-7-
THREE-YEAR MOVING AVERAGES
54-56 15,339 22 0 251 2 229 1
55-57 18,313 16 0 290 2 274 1
56-58 9,207 170 2 2,867 31 2,697 29
57-59 13,406 406 3 4,312 32 3,906 29
58-60 11,382 519 5 4,350 38 3,831 34
59-61 7,860 387 5 2,206 28 1,819 23
60-62 4,375 181 4 1,117 26 936 21
61-63 8,415 426 5 3,986 47 3,560 42
62-64 10,126 1,132 11 3,392 33 2,260 22
63-65 12,322 1,269 10 3,232 26 1,963 16
64-66 13,725 924 7 273 2 651-5-
65-67 12,308 238 2 238 2 0
66-68 13,872 116 1 183 1 67 0
67-69 9,380 163 2 289 3 126 1
68-70 19,885 740 4 582 3 158-1-
69-71 24,625 1,636 7 2,985 12 1,349 5
70-72 50,674 2,694 5 2,879 6 185 0
71-73 43,845 2,233 5 3,458 8 1,225 372-74 34,276 1,295 4 872 3 423-1-
73-75 15,238 1,570 10 1,648 11 78 1
74-76 11,536 3,031 26 881 8 2,150-19-
75-77 14,285 3,902 27 2,851 20 1,051-7-
76-78 128,147 2,507 2 2,438 2 69-0
77-79 128,253 889 1 2,419 2 1,530 1
78-80 129,433 0 448 0 448 0
~i-164
IDAHO POWER COMPANY
ACCOUN 334.00 ACCESSORY ELECTRIC EQUIPMENT
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
79-81 13,674 949 7 86 1 863-6-
80-82 26,584 2,387 9 274 1 2,113 -8-
81-83 45,680 4,811 11 628 1 4,183-9-
82-84 44,518 10,997 25 762 2 10,235-23-
83-85 60,118 13,310 22 488 1 12,822-21-
84-86 57,991 14,073 24 510 1 13,563-23-
85-87 128,152 18,690 15 377 0 18,313-14-
86-88 133,499 51,110 38 377 0 50,733-38-
87-89 125,194 53,321 43 128 0 53,193-42-
88-90 62,782 42,607 68 361 1 42,246-67-
89-91 51,582 6,715 13 361 1 6,354-12-
90-92 98,250 3,906 4 233 0 3,673 -4-
91-93 93,877 3,900 4 2,079 2 1,821-2-
92-94 131,369 14,935 11 2,079 2 12,856-10~
93-95 78,271 13,270 17 2,079 3 11,191-14-
94-96 79,893 27,845 35 0 27,845-35-
95-97 49,986 16,582 33 0 16,582-33-
96-98 59,340 18,040 30 960 2 17,080-29-
97-99 284,816 37,048 13 1,226 0 35,822-13-
98-00 566,638 30,470 5 1,254 0 29,216-5-
99-01 683,561 28,164 4 344 0 27,820-4-
00-02 473,194 6,095-1-255 0 6,350 1
01-03 330,417 425 0 226 0 199-0
02-04 265,579 348 0 176 0 172-0
03-05 248,051 1,233 0 212 0 1,021-0
04-06 83,726 1,241 1 212 0 1,029-1-
FIVE - YEAR AVERAGE
02-06 168,897 953 1 233 0 720-0
111-165
IDAHO POWER COMPAN
ACCOUNT 335.00 MI SCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NETREGULREMOVALSALVAGESALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
1954 480 0 0 019552,029 0 325 16 325 1619566400019573,562 0 0 019588970674756747519591,954 9 0 121 6 112 6
1960 317 0 130 41 130 41
1961 155 0 0 0
1962 4,311 0 2,680 62 2,680 62
1963
1964 726 138 19 0 138-19-
1965 150 0 50 33 50 33
1966 2,224 0 2,150 97 2,150 97
1967 3,319 0 10 0 10 0
1968
1969 3,870 0 25 1 25 1
1970 1,454 0 200 14 200 14
1971 1,131 0 0 0
1972 3,541 25 1 1,300 37 1,275 36
1973 621 0 0 0
1974 1,938 0 0 0
1975 441 27 6 0 27-6-
1976 2,482 80 3 243 10 163 7
1977 678 0 417 62 417 62
1978 89,293 339 0 1,108 1 769 1
1979 2,321 0 10 0 10 0
1980 6,535 0 0 019811,334 0 0 0
1982 1,360 20,583 2,517 185 18,066-
1983 30,864 247 1 192 1 55-0
1984 5,050 0 350 7 350 7
1985 49,842 0 720 1 720 1
1986 14,951 205 1 381 3 176 1
1987 10,383 73 1 1,400 13 1,327 13
1988 10,395 317 3 207 2 110-1-
1989 3,227 5,957 185 395 12 5,562-172-
1990 12,723 0 0 0
1991 100,469 226 0 431 0 205 0
1992 39,041 514 1 4,275 11 3,761 10
1993 19,865 4,027 20 14,150 71 10,123 51
1994 51,363 1,072 2 900 2 172-0
1995 6,495 613 9 1,050 16 437 7
111-166
IDAHO POWER COMPANY
ACCOUN 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1996 126,172 3,130 2 400 0 2,730-2-
1997 68,078 637 1 290 0 347-1-
1998 22,408 22,408-
1999 9,625 25,995-270-0 25,995 270
2000 62,065 3,587 6 0 3,587-6-
2001 3,938 0 0 0
2002 15,236 0 0 0
2003 26,482 0 0 0
2004 34,217 0 0 0
2005 28,652 0 0 0
2006
TOTAL 866,320 38,219 4 37,101 4 1,118-0
THREE-YEAR MOVING AVERAGES
54-56 858 0 108 13 108 13
55-57 1,885 0 108 6 108 6
56-58 1,508 0 225 15 225 15
57-59 2,138 3 0 265 12 262 12
58-60 1,056 3 0 308 29 305 29
59-61 809 3 0 84 10 81 10
60-62 1,594 0 937 59 937 5961-63 1,489 0 893 60 893 6062-64 1,679 46 3 893 53 847 5063-65 292 46 16 17 6 29-10-64-66 1,033 46 4 733 71 687 6765-67 1,898 0 737 39 737 3966-68 1,848 0 720 39 720 3967-69 2,396 0 12 1 12 168-70 1,775 0 75 4 75 469-71 2,152 0 75 3 75 370-72 2,042 8 0 500 24 492 2471-73 1,764 8 0 433 25 425 2472-74 2,033 8 0 433 21 425 2173-75 1,000 9 1 0 9-1-74-76 1,620 36 2 81 5 45 375-77 1,200 36 3 220 18 184 1576-78 30,818 140 0 589 2 449 177-79 30,764 113 0 512 2 399 1
78-80 32,716 113 0 373 1 260 1
111-167
IDAHO POWER COMPANY
ACCOUN 335.00 MI SCELLAEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
79-81 3,397 0 3 0 3 080-82 3,076 6,861 223 839 27 6,022-196-
81-83 11,186 6,943 62 903 8 6,040-54-82-84 12,425 6,943 56 1,020 8 5,923 -48-
83-85 28,585 82 0 421 1 339 184-86 23,281 68 0 484 2 416 285-87 25,059 93 0 834 3 741 3
86-88 11,910 198 2 663 6 465 487-89 8,002 2,116 26 667 8 1,449-18~88-90 8,782 2,091 24 201 2 1,890-22-89-91 38,806 2,061 5 275 1 1,786-5-
90-92 50,744 247 0 1,569 3 1,322 3
91-93 53,125 1,589 3 6,285 12 4,696 9
92-94 36,756 1,871 5 6,442 18 4,571 12
93-95 25,908 1,904 7 5,367 21 3,463 13
94-96 61,343 1,605 3 783 1 822-1-
95-97 66,915 1,460 2 580 1 880-1-
96-98 64,750 8,725 13 230 0 8,495-13-
97-99 25,901 983-4-97 0 1,080 4
98-00 23,897 0 0 0
99-01 25,209 7,469-30-0 7,469 30
00-02 27,080 1,196 4 0 1,196-4-
01-03 15,219 0 0 0
02-04 25,312 0 0 0
03-05 29,784 0 0 0
04-06 20,957 0 0 0
FIVE-YEAR AVERAGE
02-06 20,918 0 0 0
~i-168
IDAHO POWER COMPANY
ACCOUN 350.20 LAD RIGHTS AN EASEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 130,313 676 1 0 676-1-
1997
1998
1999
2000 17,570 0 0 0
2001 7,728 0 0 0
2002
2003
2004
2005 13,026 0 0 0
2006
TOTAL 168,637 676 0 0 676-0
THREE-YEAR MOVING AVERAGES
96-98 43,438 225 1 0 225-1-
97-99
98-00 5,857 0 0 0
99-01 8,433 0 0 0
00-02 8,433 0 0 0
01-03 2,576 0 0 0
02-04
03-05 4,342 0 0 0
04-06 4,342 0 0 0
FIVE-YEAR AVERAGE
02-06 2,605 0 0 0
~i-169
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1956 768 0 289 38 289 38
1957 1,672 0 1,572 94 1,572 94
1958 2,277 21 1 1,778 78 1,757 77
1959 52 13 39-
1960 1,111 257 23 11 1 246-22-
1961 3,295 177 5 1,503 46 1,326 40
1962 1,281 1,317 103 43 3 1,274-99-
1963 837 322 38 634 76 312 37
1964 6,760 704 10 107 2 597-9-
1965 2,403 1,183 49 0 1,183-49-
1966 9,768 2,413 25 151 2 2,262-23-
1967 8,994 861 10 123 1 738-8-
1968 6,324 1,669 26 626 10 1,043-16-
1969 4,250 708 17 1,139 27 431 10
1970 1,534 112 7 261 17 149 10
1971 3,058 1,706 56 1,788 58 82 3
1972 25,513 1,684 7 6,335 25 4,651 18
1973 3,053 4,655 152 22 1 4,633-152-
1974 811 908 112 375 46 533-66-
1975 1,652 0 50 3 50 3
1976 549 4,609 840 0 4,609-840-
1977 28,162 2,334 8 8,052 29 5,718 20
1978 48,779 42,208 87 0 42,208-87-
1979 19,018 0 13,693 72 13,693 72
1980 11,264 11,453 102 520 5 10,933-97-
1981 14,701 27,830 189 302 2 27,528-187-
1982 29,659 0 0 0
1983 65,464 3,331 5 947 1 2,384 -4-
1984 12,694 29,379 231 4,076 32 25,303-199-
1985 71,811 35,226 49 2,806 4 32,420-45-
1986 578 0 0 0
1987 5 5
1988 10,371 4,555 44 158 2 4,397-42-
1989 33,565 10,337 31 0 10,337-31-
1990 7,015 4,387 63 1 0 4,386-63 -
1991 34,745 15,899 46 0 15,899-46-
1992 19,632 25,479 130 0 25,479-130-
1993 32,165 7,172 22 0 7,172-22-
1994 7,244 16,584 229 77 1 16,507-228-
1995 10,620 10,620-
1996 10,883 2,773 25 692-6-3,465-32-
1997 41,528 44,258 107 225-1-44,483-107-
111-170
IDAHO POWER COMPAN
ACCOUN 352.00 STRUCTURES AN IMPROVEMENTS
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1998 18,034 1,217 16,817-
1999 47,125 35,590 76 969 2 34,621-73-
2000 7,477 3,485 47 870 12 2,615-35-
2001 16,575 4,211 25 6,582 40 2,371 14
2002 117,319 5,941 5 753 1 5,188-4-
2003 49,423 139 0 4,625-9-4,764-10-
2004 28,117 26,895 96 2,500 9 24,395-87-
2005 11,613 1,780 15 331 3 1,449-12-
2006 75,549 59,239 78 7,165 9 52,074-69-
TOTAL 938,386 472,497 50 62,302 7 410,195-44-
THREE-YEAR MOVING AVERAGES
56-58 1,572 7 0 1,213 77 1,206 77
57-59 1,316 24 2 1,121 85 1,097 83
58-60 1,129 110 10 601 53 491 43
59-61 1,469 162 11 509 35 347 24
60-62 1,896 584 31 519 27 65-3 -
61-63 1,804 605 34 727 40 122 7
62-64 2,959 781 26 261 9 520-18-
63-65 3,333 736 22 247 7 489-15-
64-66 6,310 1,433 23 86 1 1,347-21-
65-67 7,055 1,486 21 91 1 1,3.95-20-
66-68 8,362 1,648 20 300 4 1,348-16-
67-69 6,523 1,079 17 629 10 450-7-
68-70 4,036 830 21 675 17 155-4-
69-71 2,947 842 29 1,063 36 221 7
70-72 10,035 1,167 12 2,795 28 1,628 16
71-73 10,541 2,682 25 2,715 26 33 0
72-74 9,792 2,416 25 2,244 23 172-2-
73-75 1,839 1,854 101 149 8 1,705-93-
74-76 1,004 1,839 183 142 14 1,697-169-
75-77 10,121 2,314 23 2,701 27 387 4
76-78 25,830 16,384 63 2,684 10 13,700-53-
77-79 31,986 14,847 46 7,248 23 7,599-24-
78-80 26,354 17,887 68 4,738 18 13,149-50-
79-81 14,994 13,094 87 4,838 32 8,256-55-
80-82 18,541 13,094 71 274 1 12,820-69-
81-83 36,608 10,387 28 416 1 9,971-27-
82-84 35,939 10,903 30 1,674 5 9,229-26-
111-171
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AN IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
83-85 49,990 22,645 45 2,610 5 20,035-40-
84-86 28,361 21,535 76 2,294 8 19,241-68-
85-87 24,130 11,742 49 937 4 10,805-45-
86-88 3,650 1,518 42 54 1 1,464-40-
87-89 14,645 4,964 34 54 0 4,910-34-
88-90 16,984 6,426 38 53 0 6,373-38-89-91 25,108 10,208 41 0 10,208-41-
90-92 20,464 15,255 75 0 15,255-75-
91-93 28,847 16,183 56 0 16,183-56-
92-94 19,680 16,412 83 26 0 16,386-83-
93-95 13,136 11,459 87 26 0 11,433-87-
94-96 6,042 9,992 165 205-3-10,197-169-
95-97 17,470 19,217 110 306-2-19,523-112-
96-98 17,470 21,688 124 100 1 21,588-124-
97-99 29,551 32,627 110 654 2 31,973-108-
98-00 18,201 19,036 105 1,019 6 18,017-99-
99-01 23,726 14,429 61 2,807 12 11,622-49-
00-02 47,124 4,546 10 2,735 6 1,811-4-
01-03 61,106 3,430 6 904 1 2,526-4-
02-04 64,953 10,992 17 457-1-11,449-18-
03-05 29,718 9,605 32 598-2-10,203-34-
04-06 38,426 29,305 76 3,332 9 25,973-68-
FIVE-YEAR AVERAGE
02-06 56,404 18,799 33 1,225 2 17,574-31-
~i-172
IDAHO POWER COMPAN
ACCOUNT 353.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 20 1 5 91 455 90 450
1955 912 202 22 663 73 461 51
1956 30,633 883 3 1,029 3 146 0
1957 59,300 6 0 1,017 2 1,011 2
1958 23,646 631 3 16,338 69 15,707 66
1959 9,748 1,129 12 6,084 62 4,955 51
1960 5,959 1,864 31 4,689 79 2,825 47
1961 37,385 973 3 22,098 59 21,125 57
1962 90,238 4,141 5 10,822 12 6! 681 7
1963 21,489 691 3 3,986 19 3,295 15
1964 16,081 1,188 7 1,343 8 155 1
1965 21,527 1,119 5 2,215 10 1,096 5
1966 101,238 2,687 3 10,435 10 7,748 8
1967 86,027 2,964 3 4,388 5 1,424 2
1968 58,817 2,715 5 2,723 5 8 0
1969 24,586 3,095 13 4,099 17 1,004 4
1970 102,637 3,873 4 32,333 32 28,460 28
1971 31,169 4,005 13 21,332 68 17,327 56
1972 238,443 5,028 2 80,521 34 75,493 32
1973 99,945 16,759 17 16,190 16 569-1-
1974 98,126 4,731 5 41,052 42 36,321 37
1975 76,749 9,723 13 13,075 17 3,352 4
1976 70,576 18,191 26 7,608 11 10,583-15-
1977 136,767 14,927 11 65,548 48 50,621 37
1978 329,879 59,149 18 19,308 6 39,841-12-
1979 148,412 15,449 10 102,241 69 86,792 58
1980 171,033 17,446 10 34,863 20 17,417 10
1981 226,033 11,005 5 37,262 16 26,257 12
1982 181,315 13,139 7 29,825 16 16,686 9
1983 313,263 0 30,154 10 30,154 10
1984 152,209 44,539 29 11,518 8 33,021-22-
1985 126,999 19,187 15 760 1 18,427-15-
1986 164,344 5,332 3 3,840 2 1,492-1-
1987 27,936 4,497 16 1,395 5 3,102 -11-
1988 201,930 0 288 0 288 0
1989 203,179 36,024 18 109,758 54 73,734 36
1990 96,055 16,771 17 5,609 6 11,162-12-
1991 342,456 60,550 18 4,366 1 56,184-16-
1992 782,968 134,174 17 2,164 0 132,010-17-
1993 801,699 66,609 8 4,123 1 62,486-8-
1994 158,764 73,664 46 6,336 4 67,328-42-
1995 1,669,806 109,449 7 99,616 6 9,833 -1-
111-173
IDAHO POWER COMPAN
ACCOUN 353.00 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
1996 1,108,518 127,143 11 23,559 2 103,584-9-
1997 3,436,072 233,112 7 33,264 1 199,848-6-
1998 154,549 344,409 223 13,797 9 330,612-214-
1999 1,257,541 21,944 2 12,203 1 9,741-1-
2000 1,381,201 69,343 5 17,260 1 52,083-4-
2001 1,229,694 90,065 7 38,133 3 51,932-4-
2002 3,683,450 236,245 6 677,410 18 441,165 12
2003 519,791 378,219 73 39,963 8 338,256-65-
2004 1,332,399 540,685 41 60,904 5 479,781-36-
2005 5,258,014 521,908 10 35,003 1 486,905-9-
2006 1,644,354 315,105 19 86,926 5 228,179-14-
TOTAL 28,545,881 3,666,688 13 1,911,527 7 1,755,161-6-
THREE-YEAR MOVING AVERAGES
54-56 10,522 362 3 594 6 232 2
55-57 30,282 364 1 903 3 539 2
56-58 37,860 507 1 6,128 16 5,621 15
57~59 30,898 589 2 7,813 25 7,224 23
58-60 13,118 1,208 9 9,037 69 7,829 60
59-61 17,697 1,322 7 10,957 62 9,635 54
60-62 44,527 2,326 5 12,536 28 10,210 23
61-63 49,704 1,935 4 12,302 25 10,367 21
62-64 42,603 2,007 5 5,384 13 3,377 8
63-65 19,699 999 5 2,515 13 1,516 8
64-66 46,282 1,665 4 4,664 10 2,999 6
65-67 69,597 2,257 3 5,679 8 3,422 5
66-68 82,027 2,789 3 5,849 7 3,060 4
67-69 56,477 2,925 5 3,737 7 812 1
68-70 62,013 3,228 5 13,052 21 9,824 16
69-71 52,797 3,658 7 19,255 36 15,597 30
70-72 124,083 4,302 3 44,729 36 40,427 33
71-73 123,186 8,597 7 39,348 32 30,751 25
72-74 145,505 8,839 6 45,921 32 37,082 25
73-75 91,607 10,404 11 23,439 26 13,035 14
74-76 81,817 10,882 13 20,578 25 9,696 12
75-77 94,697 14,280 15 28,744 30 14,464 15
76-78 179,074 30,756 17 30,821 17 65 0
77-79 205,019 29,842 15 62,366 30 32,524 16
78-80 216,441 30,681 14 52,137 24 21,456 10
111-174
IDAHO POWER COMPAN
ACCOUN 353.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
79-81 181,826 14,633 8 58,122 32 43,489 24
80-82 192,794 13,863 7 33,983 18 20,120 1081-83 240,204 8,048 3 32,414 13 24,366 10
82-84 215,596 19,226 9 23,832 11 4,606 2
83-85 197,490 21,242 11 14,144 7 7,098-4-
84-86 147,851 23,019 16 5,373 4 17,646-12-
85-87 106,426 9,672 9 1,998 2 7,674-7-
86-88 131,403 3,276 2 1,841 1 1,435-1-
87-89 144,348 13,507 9 37,147 26 23,640 16
88-90 167,055 17,598 11 38,552 23 20,954 13
89-91 213,897 37,782 18 39,911 19 2,129 1
90-92 407,160 70,498 17 4,046 1 66,452-16-
91-93 642,374 87, ILL 14 3,551 1 83,560-13-92-94 581,144 91,482 16 4,208 1 87,274-15-93-95 876,756 83,241 9 36,692 4 46,549-5-94-96 979,029 103,419 11 43,170 4 60,249-6-95-97 2,071,465 156,568 8 52,146 3 104,422-5-96-98 1,566,380 234,888 15 23,540 2 211,348-13-97-99 1,616,054 199,822 12 19,755 1 180,067-11-98-00 931,097 145,232 16 14,420 2 130,812-14-99-01 1,289,479 60,451 5 22,532 2 37,919-3-00-02 2,098,115 131,884 6 244,268 12 112,384 5
01-03 1,810,978 234,843 13 251,835 14 16,992 102-04 1,845,213 385,050 21 259,425 14 125,625-7-03-05 2,370,068 480,270 20 45,290 2 434,980-18-04-06 2,744,923 459,233 17 60,944 2 398,289-15-
FIVE-YEAR AVERAGE
02-06 2,487,602 398,432 16 180,041 7 218,391-9-
~i-175
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AN FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUN PCT
1972 3,939 3,710 94 1,558 40 2, 152~55-
1973 4,358 576 13 0 576-13-
1974 14,110 1,209 9 1,551 11 342 2
1975
1976 353 96 257-
1977 1,372 563 41 0 563-41-
1978
1979
1980 708 708
1981 29,473 10,720 36 12,998 44 2,278 8
1982
1983
1984
1985
1986 769 0 0 0
1987
1988
1989
1990 9,767 9,767-
1991 6,431 186 3 0 186-3 -
1992 3,930 3,930-
1993 425 425-
1994 11,682 10,549 90 0 10,549-90-
1995 2,420 2,420-
1996 652-606-46
1997 769 5,824 757 0 5,824-757-
1998 11 11-
1999 11-11
2000 476 5,395 132 28 5,263-
2001 5,425 1,124 4,301-
2002
2003 69,846 10,577-15-1,185-2-9,392 13
2004 80,221 21,547 27 77-0 21,624-27-
2005 67,152 32,596 49 4,237 6 28,359-42-
2006
TOTAL 290,598 103,966 36 20,536 7 83,430-29-
111-176
IDAHO POWER COMPAN
ACCOUNT 354.00 TOWERS AND FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUN PCT
THREE-YEAR MOVING AVERAGES
72-74 7,469 1,832 25 1,036 14 796-11-
73-75 6,156 595 10 517 8 78-1-
74-76 4,703 521 11 549 12 28 1
75-77 457 305 67 32 7 273-60-
76-78 457 305 67 32 7 273-60-
77-79 457 188 41 0 188-41-
78-80 236 236
79-81 9,824 3,573 36 4,569 47 996 10
80-82 9,824 3,573 36 4,569 47 996 10
81-83 9,824 3,573 36 4,333 44 760 8
82-84
83-85
84-86 256 0 0 0
85-87 256 0 0 0
86-88 256 0 0 0
87-89
88-90 3,256 3,256-
89-91 2,144 3,318 155 0 3,318-155-
90-92 2,144 4,628 216 0 4,628-216-
91-93 2,144 1,514 71 0 1,514-71-
92-94 3,894 4,968 128 0 4,968-128-
93-95 3,894 4,465 115 0 4,465-115-
94-96 3,894 4,106 ios 202-5-4,308-111-
95-97 256 2,531 989 202-79-2,733-
96-98 256 1,728 675 202-79-1,930-754-
97-99 256 1,941 758 0 1,941-758-
98-00 159 1,798 44 28 1,754 -
99-01 159 3,603 418 263 3,185-
00-02 159 3,607 418 263 3,189-
01-03 23,282 1,717-7-20-0 1,697 7
02-04 50,022 3,657 7 421-1-4,078-8-
03-05 72,406 14,522 20 992 1 13,530-19-
04-06 49,124 18,048 37 1,387 3 16,661-34-
FIVE-YEAR AVERAGE
02-06 43,444 8,713 20 595 1 8,118-19-
~i-177
IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 49,112 15,076 31 9,792 20 5,284-11-
1955 23,016 8,166 35 6,407 28 1,759-8-
1956 44,190 18,417 42 10,643 24 7,774-18-
1957 38,135 21,314 56 9,298 24 12,016-32-
1958 109,197 38,823 36 25,958 24 12,865-12-
1959 28,402 17,578 62 10,111 36 7,467-26-
1960 43,035 29,490 69 6,991 16 22,499-52-
1961 19,851 12,179 61 8,131 41 4,048-20-
1962 46,417 24,157 52 10,637 23 13,520-29-
1963 46,606 27,628 59 11,687 25 15,941-34-
1964 45,107 20,160 45 8,066 18 12,094-27-
1965 50,386 16,640 33 11,372 23 5,268-10-
1966 56,087 24,569 44 11,682 21 12,887-23-
1967 154,402 59,337 38 13,893 9 45,444-29-
1968 63,038 42,843 68 10,238 16 32,605-52-
1969 44,192 30,251 68 5,125 12 25,126-57-
1970 67,944 31,811 47 3,836 6 27,975-41-
1971 43,439 48,932 113 5,985 14 42,947-99-
1972 35,659 35,407 99 3,621 10 31,786-89-
1973 51,727 29,965 58 10,891 21 19,074-37-
1974 60,210 33,965 56 21,377 36 12,588-21-
1975 318,477 97,701 31 35,831 11 61,870-19-
1976 124,974 64,776 52 26,021 21 38,755-31-
1977 61,839 60,203 97 35,349 57 24,854-40-
1978 40,328 41,072 102 5,151 13 35,921-89-
1979 31,984 64,309 201 10,946 34 53,363-167-
1980 317,784 211,097 66 11,798 4 199,299-63 -
1981 134,058 284,181 212 288,930 216 4,749 4
1982 69,586 54,461 78 24,257 35 30,204-43-
1983 165,222 309,618 187 72,024 44 237,594-144-
1984 72,721 358,947 494 22,162 30 336,785-463-
1985 229,056 482,804 211 39,138 17 443,666-194-
1986 175,383 253,707 145 11,671 7 242,036-138-
1987 113,224 234,997 208 20,319 18 214,678-190-
1988 118,475 115,982 98 13,768 12 102,214- 86-
1989 94,641 133,828 141 37,707 40 96,121-102-
1990 164,981 172,568 105 4,430 3 168,138-102-
1991 164,247 403,544 246 28,292 17 375,252-228-
1992 100,686 438,182 435 5,604 6 432,578-430-
1993 300,827 294,603 98 4,699 2 289,904-96-
1994 226,897 388,338 171 6,411 3 381,927-168-
1995 326,627 194,239 59 40,410 12 153,829-47-
111-178
IDAHO POWER COMPAN
ACCOUNT 355.00 POLES AN FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1996 595,748 734,842 123 27,248-5-762,090-128-
1997 422,225 406,604 96 26,023-6-432,627-102-
1998 181,604 485,753 267 21,041 12 464,712-256-
1999 96,600 131,583 136 15,875 16 115,708-120-
2000 894,409 338,151 38 44,919 5 293,232-33 -
2001 302,088 171,875 57 21,820 7 150,055-50-
2002 212,061 115,004 54 7,985 4 107,019-50-
2003 316,643 126,094 40 6,312 2 119,782-38-
2004 309,685 252,844 82 29,774 10 223,070-72-
2005 568,129 234,266 41 5,014-1-239,280-42-
2006 310,268 379,609 122 160,224 52 219,385-71-
TOTAL 8,681,629 8,622,490 99 1,210,324 14 7,412,166-85-
THREE-YEAR MOVING AVERAGES
54-56 38,773 13,886 36 8,947 23 4,939-13-
55-57 35,114 15,966 45 8,783 25 7,183 -20-
56-58 63,841 26,185 41 15,300 24 10,885-17-
57-59 58,578 25,905 44 15,122 26 10,783-18-
58-60 60,211 28,630 48 14,353 24 14,277-24-
59-61 30,429 19,749 65 8,411 28 11,338-37-
60-62 36,434 21,942 60 8,586 24 13,356-37-
61-63 37,625 21,321 57 10,152 27 11,169-30-
62-64 46,043 23,982 52 10,130 22 13,852-30-
63-65 47,366 21,476 45 10,375 22 11,101-23-
64-66 50,527 20,456 40 10,373 21 10,083-20-
65-67 86,958 33,515 39 12,316 14 21,199-24-
66-68 91,176 42,250 46 11,938 13 30,312-33-
67-69 87,211 44,144 51 9,752 11 34,392-39-
68-70 58,391 34,968 60 6,400 11 28,568-49-69-71 51,858 36,998 71 4,982 10 32,016-62-70-72 49,014 38,717 79 4,481 9 34,236-70-71-73 43,608 38,101 87 6,832 16 31,269-72-72-74 49,199 33,112 67 11,963 24 21,149-43-73-75 143,471 53,877 38 22,700 16 31,177-22-74-76 167,887 65,481 39 27,743 17 37,738-22-75-77 168,430 74,227 44 32,400 19 41,827-25-76-78 75,714 55,350 73 22,174 29 33,176-44-77-79 44,717 55,195 123 17,149 38 38,046-85-78-80 130,032 105,493 81 9,298 7 96,195-74-
~i-179
IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE -
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
THREE - YEAR MOVING AVERAGES
79-81 161,275 186,529 116 103,891 64 82,638-51-
80-82 173,809 183,246 105 108,328 62 74,918-43-
81-83 122,955 216,087 176 128,404 104 87,683-71-
82-84 102,510 241,009 235 39,481 39 201,528-197~83-85 155,666 383,790 247 44,441 29 339,349-218-
84-86 159,053 365,153 230 24,324 15 340, 829~214-85-87 172,554 323,836 188 23,709 14 300,127-174-86-88 135,694 201,562 149 15,253 11 186,309-137-87-89 108,780 161,602 149 23,931 22 137,671-127-
88-90 126,032 140 1793 112 18,635 15 122,158.-97-89-91 141,290 236,647 167 23,476 17 213,171-151-
90-92 143,305 338,098 236 12,775 9 325,323 -227-
91-93 188,587 378,776 201 12,865 7 365,911-194-
92-94 209,470 373,708 178 5,571 3 368,137-176-
93-95 284,784 292,393 103 17,173 6 275,220-97-
94-96 383,091 439,140 115 6,524 2 432,616-113-
95-97 448,200 445,229 99 4,287-1-449,516-100-
96-98 399,859 542,400 136 10,743-3 -553,143-138-
97-99 233,476 341,313 146 3,631 2 337,682-145-
98-00 390,871 318,496 81 27,278 7 291,218-75-
99-01 431,032 213,870 50 27,538 6 186,332-43-
00-02 469,519 208,343 44 24,908 5 183,435-39-
01-03 276,931 137,658 50 12,039 4 125,619-45-
02-04 279,463 164,647 59 14,691 5 149,956-54-
03-05 398,152 204,401 51 10,357 3 194,044-49-
04-06 396,027 288,906 73 61,661 16 227,245-57-
FIVE-YEAR AVERAGE
02-06 343,357 221,563 65 39,856 12 181,707-53-
111-180
IDAHO POWER COMPAN
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 35,983 5,197 14 26,632 74 21,435 60195529,978 3,073 10 13,532 45 10,459 35195642,685 6,883 16 19,946 47 13,063 31
1957 39,849 14,278 36 24,577 62 10,299 26
1958 124,280 22,019 18 48,524 39 26,505 21
1959 25,962 5,527 21 14,493 56 8,966 35
1960 98,426 19,532 20 122,714 125 103,182 105
1961 79,510 12,664 16 49,579 62 36,915 46
1962 63,985 17,700 28 37,773 59 20,073 31
1963 82,667 23,501 28 49,214 60 25,713 31
1964 28,549 7,092 25 24,503 86 17,411 61
1965 49,873 12,588 25 27,830 56 15,242 31
1966 63,442 13,994 22 33,896 53 19,902 31
1967 176,943 31,542 18 111,956 63 80,414 45
1968 62,255 14,612 23 36,509 59 21,897 35
1969 40,733 14,253 35 35,138 86 20,885 51
1970 82,366 6,386 8 6,386 8 0
1971 43,847 43,327 99 113,228 258 69,901 159
1972 42,660 48,002 113 17,844 42 30,158-71-
1973 46,584 3,353 7 21,535 46 18,182 39
1974 99,532 25,537 26 42,766 43 17,229 17
1975 99,462 83,287 84 147,372 148 64,085 64
1976 169,209 59,958 35 150,729 89 90,771 541977107,358 54,479 51 0 54,479-51-
1978 47,030 12,275 26 23,364 50 11,089 24197934,916 13,395 38 21,293 61 7,898 23198067,909 38,439 57 33,388 49 5,051-7-1981 106,346 76,735 72 142,159 134 65,424 62
1982 57,799 73,227 127 50,778 88 22,449-39-
1983 107,927 67,352 62 67,191 62 161-0
1984 32,325 133,413 413 36,112 112 97,301-301-1985 103,635 23,900 23 35,455 34 11,555 11198636,938 27,427 74 20,983 57 6,444-17-
1987 53,727 62,732 117 86,261 161 23,529 44
1988 69,934 56,856 81 40,660 58 16,196-23-
1989 89,019 52,356 59 19,747 22 32,609-37-
1990 28,001 27,824 99 27,027 97 797-3-
1991 131,873 91,520 69 50,730 38 40,790-31-
1992 45,997 110,876 241 26,029 57 84,847-184-
1993 141,816 110,974 78 20,826 15 90,148-64-
1994 153,780 197,407 128 14,561 9 182,846-119-
1995 318,905 138,201 43 42,848 13 95,353-30-
~i-181
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1996 408,641 349,676 86 32,150 8 317,526-78-
1997 363,918 184,118 51 19,353-5-203,471-56-
1998 728,285 139,891 19 11,172 2 128,719-18-
1999 105,266 129,478 123 8,620 8 120,858-115-
2000 346,235 225,976 65 34,149 10 191,827-55-
2001 261,006 168,416 65 20,169 8 148,247-57-
2002 639,468 132,394 21 7,677 1 124,717-20-
2003 259,018 161,821 62 9,847 4 151,974-59-
2004 184,774 332,964 180 46,053 25 286,911-155-
2005 1,181,484 334,333 28 15,963 1 318,370-27-
2006 223,382 386,743 173 229,412 103 157,331-70-
TOTAL 8,065,492 4,409,503 55 2,331,947 29 2,077,556-26-
THREE-YEAR MOVING AVERAGES
54-56 36,215 5,051 14 20,037 55 14,986 41
55-57 37,504 8,078 22 19,352 52 11,274 30
56-58 68,938 14,393 21 31,016 45 16,623 24
57-59 63,364 13,941 22 29,198 46 15,257 24
58-60 82,889 15,693 19 61,910 75 46,217 56
59-61 67,966 12,574 19 62,262 92 49,688 73
60-62 80,640 16,632 21 70,022 87 53,390 66
61-63 75,387 17,955 24 45,522 60 27,567 37
62-64 58,400 16,098 28 37,163 64 21,065 36
63-65 53,696 14,394 27 33,849 63 19,455 36
64-66 47,288 11,225 24 28,743 61 17,518 37
65-67 96,753 19,375 20 57,894 60 38,519 40
66-68 100,880 20,049 20 60,787 60 40,738 40
67-69 93,310 20,136 22 61,201 66 41,065 44
68-70 61,785 11,750 19 26,011 42 14,261 23
69-71 55,649 21,322 38 51,584 93 30,262 54
70-72 56,291 32,572 58 45,819 81 13,247 24
71-73 44,364 31,561 71 50,869 115 19,308 44
72-74 62,925 25,631 41 27,382 44 1,751 3
73-75 81,859 37,392 46 70,558 86 33,166 41
74-76 122,734 56,261 46 113,622 93 57,361 47
75-77 125,343 65,908 53 99,367 79 33,459 27
76-78.107,866 42,237 39 58,031 54 15,794 15
77-79 63,101 26,716 42 14,886 24 11,830-19-
78-80 49,952 21,370 43 26,015 52 4,645 9
~i-182
IDAHO POWER COMPAN
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
79-81 69,724 42,856 61 65,613 94 22,757 33
80-82 77,351 62,800 81 75,442 98 12,642 16
81-83 90,691 72,438 80 86,709 96 14,271 16
82-84 66,017 91,331 138 51,360 78 39,971-61-
83-85 81,296 74,888 92 46,253 57 28,635-35-
84-86 57,633 61,580 107 30,850 54 30,730-53-
85-87 64,767 38,020 59 47,566 73 9,546 15
86-88 53,533 49,005 92 49,301 92 296 187-89 70,893 57,315 81 48,889 69 8,42.6-12-
88-90 62,318 45,679 73 29,145 47 16,534-27-89-91 82,964 57,233 69 32,501 39 24,732-30-90-92 68,624 76,740 112 34,595 50 42,145-61-91-93 106,562 104,457 98 32,528 31 71,929-67-92-94 113,864 139,752 123 20,472 18 119,280- 105-93-95 204,834 148,861 73 26,078 13 122,783-60-
94-96 293,775 228,428 78 29,853 10 198,575-68-
95-97 363,821 223,998 62 18,548 5 205,450-56-
96-98 500,281 224,562 45 7,990 2 216,572-43-
97-99 399,156 151,162 38 146 0 151,016-38-
98-00 393,262 165,115 42 17,980 5 147,135-37-
99-01 237,502 174,623 74 20,979 9 153,644-65-
00-02 415,570 175,595 42 20,665 5 154,930-37-
01-03 386,497 154,210 40 12,564 3 141,646-37-
02-04 361,087 209,060 58 21,193 6 187,867-52-
03-05 541,759 276,373 51 23,955 4 252,418-47-
04-06 529,880 351,347 66 97,143 18 254,204-48-
FIVE-YEAR AVERAGE
02-06 497,625 269,651 54 61,791 12 207,860-42-
~i-183
IDAHO POWER COMPAN
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 7,832 1,308 17 3,191 41 1,883 24
1955 15,610 1,661 11 5,137 33 3,476 22
1956 9,187 1,740 19 2,329 25 589 6
1957 7,967 1,250 16 2,045 26 795 10
1958 17,906 3,787 21 1,845 10 1,942-11-
1959 6,737 1,040 15 984 15 56-1-
1960 4,577 834 18 446 10 388-8-
1961 8,829 1,266 14 986 11 280-3 -
1962 21,234 11,560 54 4,083 19 7, 477~35-
1963 8,357 2,621 31 375 4 2,246-27-
1964 15,621 5,353 34 2,060 13 3,293-21-
1965 23,468 3,262 14 1,683 7 1,579-7-
1966 43,579 8,092 19 2,535 6 5,557-13-
1967 63,673 13,081 21 1,733 3 11,348-18-
1968 41,077 10,034 24 3,346 8 6,688-16-
1969 21,087 5,405 26 2,892 14 2,513-12-
1970 2,340 5,417 3,077
1971 38,409 4,515 12 2,826 7 1,689-4-
1972 37,516 13,432 36 5,152 14 8,280-22-
1973 30,393 12,093 40 1,310 4 10,783-35-
1974 30,797 13,556 44 6,214 20 7,342-24-
1975 53,377 17,320 32 5,424 10 11,896-22-
1976 58,614 13,060 22 3,539 6 9,521-16-
1977 40,687 28,145 69 2,187 5 25,958-64-
1978 94,738 62,243 66 4,305 5 57,938-61-
1979 48,518 79,847 165 825 2 79,022-163-
1980 42,787 18,487 43 1,791 4 16,696-39-
1981 52,915 48,088 91 3,790 7 44,298- 84-
1982 53,681 38,186 71 4,007 7 34,179-64-
1983 71,264 79,151 111 6,813 10 72,338-102-
1984 27,120 12,901 48 1,993 7 10, 908~40-
1985 103,868 100,634 97 4,583 4 96,051-92-
1986 30,991 40,693 131 0 40,693-131-
1987 78,685 15,690 20 7,047 9 8,643-11-
1988 49,024 10,830 22 0 10,830-22-
1989 22,065 29,412 133 4,951 22 24,461-111-
1990 89,109 24,793 28 0 24,793-28-
1991 107,136 64,192 60 9,409 9 54,783-51-
1992 75,987 28,933 38 4,226 6 24,707-33-
1993 11,393 76,660 673 3,814 33 72,846-639-
1994 50,880 48,212 95 685 1 47,527~93-
1995 109,421 53,364 49 0 53,364-49-
111-184
IDAHO POWER COMPAN
ACCOUNT 361.00 STRUCTUES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1996 37,981 51,552 136 4,198-11-55,750-147-
1997 16,507 35,670 216 202 1 35,468-215-
1998 42,390 4,564 37,826-
1999 86,627 5,857-7-7,776 9 13,633 16
2000 81,427 193-0 7,628 9 7,821 10
2001 109,256 2,082 -2-3,573 3 5,655 5
2002 56,378 6,740 12 1,007-2-7,747-14-
2003 28,952 2,548 9 80-0 2,628-9-
2004 27,054 24,460 90 1,618 6 22! 842-84-
2005 6,389 0 0 0
2006 42,263 9,229 22 2,275 5 6,954-16-
TOTAL 2,218,950 1,173,528 53 148,329 7 1,025,199-46-
THREE~YEAR MOVING AVERAGES
54-56 10,876 1,570 14 3,552 33 1,982 18
55-57 10,921 1,550 14 3,170 29 1,620 15
56-58 11,687 2,259 19 2,073 18 186-2-
57-59 10,870 2,026 19 1,625 15 401-4-
58-60 9,740 1,887 19 1,092 11 795-8-
59-61 6,714 1,047 16 805 12 242-4-
60-62 11,547 4,553 39 1,838 16 2,715-24-
61-63 12,807 5,149 40 1,815 14 3,334-26-
62-64 15,071 6,511 43 2,173 14 4,338-29-
63-65 15,815 3,745 24 1,373 9 2,372-15-
64-66 27,556 5,569 20 2,093 8 3,476 -13-
65-67 43,573 8,145 19 1,984 5 6,161-14-
66-68 49,443 10,402 21 2,538 5 7,864-16-
67-69 41,946 9,507 23 2,657 6 6,850-16-
68-70 20,721 5,926 29 3,885 19 2,041-10-
69-71 19,832 4,087 21 3,712 19 375-2-70-72 25,308 6,762 27 4,465 18 2,297-9-71-73 35,439 10,013 28 3,096 9 6,917-20-72-74 32,902 13,027 40 4,225 13 8,802-27-
73-75 38,189 14,323 38 4,316 11 10,007-26-
74-76 47,596 14,645 31 5,059 11 9,586-20-
75-77 50,893 19,508 38 3,717 7 15,791-31-
76-78 64,680 34,483 53 3,344 5 31,139-48-77-79 61,314 56,745 93 2,439 4 54,306-89-78-80 62,014 53,526 86 2,307 4 51,219-83-
~i-185
IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
79-81 48,073 48,807 102 2,135 4 46,672-97-
80-82 49,794 34,920 70 3,196 6 31,724-64-
81-83 59,287 55,142 93 4,870 8 50,272-85-
82-84 50 ,688 43,413 86 4,271 8 39,142-77-
83-85 67,417 64,229 95 4,463 7 59,766-89-
84-86 53,993 51,409 95 2,192 4 49,217-91-
85-87 71,181 52,339 74 3,877 5 48,462-68-
86-88 52,900 22,404 42 2,349 4 20,055-38-
87-89 49,925 18,644 37 3,999 8 14,645-29-
88-90 53,399 21,678 41 1,650 3 20,028-38-
89-91 72,770 39,466 54 4,787 7 34,679-48-
90-92 90,744 39,306 43 4,545 5 34,761-38-
91-93 64,839 56,595 87 5,816 9 50,779-78-
92-94 46,087 51,268 111 2,908 6 48,360-105-
93-95 57,231 59,412 104 1,500 3 57,912-101-
94-96 66,094 51,043 77 1,171-2-52,214-79-
95-97 54,636 46,862 86 1,332-2-48,194-88-
96-98 18,162 43,204 238 189 1 43,015-237-
97-99 34,378 24,068 70 4,181 12 19,887-58~
98-00 56,018 12,113 22 6,656 12 5,457-10-
99-01 92,437 2,711-3-6,326 7 9,037 10
00-02 82,354 1,488 2 3,398 4 1,910 2
01-03 64,862 2,402 4 829 1 1,573 -2-
02-04 37,461 11,249 30 177 0 11,072-30-
03-05 20,798 9,003 43 513 2 8,490-41-
04-06 25,235 11,230 45 1,298 5 9, 932 ~39-
FIVE-YEAR AVERAGE
02-06 32,207 8,596 27 561 2 8,035-25-
~i-186
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 53,499 6,194 12 21,815 41 15,621 29
1955 62,702 5,160 8 30,154 48 24,994 40
1956 69,337 5,757 8 14,283 21 8,526 12
1957 29,956 2,806 9 7,406 25 4,600 15
1958 45,630 4,410 10 16,647 36 12,237 27
1959 62,980 7,376 12 62,980 100 55,604 88
1960 31,709 3,770 12 6,854 22 3,084 10
1961 63,460 3,291 5 16,057 25 12,766 20
1962 114,336 12,879 11 27,809 24 14,930 13
1963 100,103 6,604 7 28,435 28 21,831 22
1964 126,112 9,724 8 18,931 15 9,207 7
1965 223,513 9,594 4 55,844 25 46,250 21
1966 120,566 16,141 13 37,642 31 21,501 18
1967 243,564 12,245 5 22,741 9 10,496 4
1968 133,108 14,486 11 50,973 38 36,487 27
1969 65,098 8,412 13 22,907 35 14,495 22
1970 157,384 10,401 7 20,965 13 10,564 7
1971 142,962 10,379 7 34,427 24 24,048 17
1972 221,937 29,230 13 43,742 20 14,512 7
1973 295,195 14,958 5 79,255 27 64,297 22
1974 200,729 31,479 16 76,689 38 45,210 23
1975 265,235 21,142 8 56,234 21 35,092 13
1976 248,008 37,112 15 115,689 47 78,577 32
1977 293,714 41,759 14 124,431 42 82,672 28
1978 490,681 74,177 15 134,725 27 60,548 12
1979 436,850 72,026 16 157,499 36 85,473 20
1980 410,717 56,609 14 96,257 23 39,648 10
1981 621,994 104,709 17 63,612 10 41,097-7-
1982 253,566 52,639 21 46,591 18 6,048-2-
1983 621,880 225,201 36 81,701 13 143,500-23-
1984 240,845 0 39,367 16 39,367 16
1985 765,569 59,731 8 62,561 8 2,830 0
1986 299,018 19,819 7 31,500 11 11,681 4
1987 535,535 48,552 9 20,730 4 27,822-5-
1988 384,717 39,978 10 18,552 5 21,426-6-
1989 374,016 49,834 13 78,823 21 28,989 8
1990 699,535 78,910 11 0 78,910-11-
1991 662,831 99,389 15 61,524 9 37,865-6-
1992 2,040,610 168,884 8 106,538 5 62,346-3 -
1993 399,594 78,926 20 61,460 15 17,466-4-
1994 363,260 113,907 31 44,520 12 69,387-19-
1995 689,140 83,044 12 68,008 10 15,036-2-
111-187
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1996 267,691 30,356 11 25,761 10 4,595-2-
1997 965,150 63,896 7 346-0 64,242-7-
1998 15,722 7,532 48 8,699 55 1,167 7
1999 1,101,469 14,571 1 724 0 13,847-1-
2000 975,990 3,886 0 141,285 14 137,399 14
2001 2,017,560 61,308 3 23,013 1 38,295-2-
2002 893,712 127,289 14 21,516 2 105,773-12-
2003 782,574 295,808 38 58,595 7 237,213-30-
2004 676,851 37,881-6-31,549 5 69,430 10
2005 915,844 151,200 17 76,463 8 74,737-8-
2006 1,397,499 155,796 11 102,000 7 53,796-4-
TOTAL 23,671,257 2,625,405 11 2,656,137 11 30,732 0
THREE-YEAR MOVING AVERAGES
54-56 61,846 5,704 9 22,084 36 16,380 26
55-57 53,998 4,574 8 17,281 32 12,707 24
56-58 48,308 4,324 9 12,779 26 8,455 18
57-59 46,189 4,864 11 29,011 63 24,147 52
58-60 46,773 5,185 11 28,827 62 23,642 51
59-61 52,716 4,812 9 28,630 54 23,818 45
60-62 69,835 6,647 10 16,907 24 10,260 15
61-63 92,633 7,591 8 24,100 26 16,509 18
62-64 113,517 9,736 9 25,058 22 15,322 13
63-65 149,909 8,641 6 34,403 23 25,762 17
64-66 156,730 11,820 8 37,472 24 25,652 16
65-67 195,881 12,660 6 38,742 20 26,082 13
66-68 165,746 14,291 9 37,119 22 22,828 14
67-69 147,257 11,714 8 32,207 22 20,493 14
68-70 118,530 11,100 9 31,615 27 20,515 17
69-71 121,815 9,731 8 26,100 21 16,369 13
70-72 174,094 16,670 10 33,045 19 16,375 9
71-73 220,031 18,189 8 52,475 24 34,286 16
72-74 239,287 25,222 11 66,562 28 41,340 17
73-75 253,720 22,526 9 70,726 28 48,200 19
74-76 237,991 29,911 13 82,871 35 52,960 22
75-77 268,986 33,338 12 98,785 37 65,447 24
76-78 344,134 51,016 15 124,948 36 73,932 21
77-79 407,082 62,654 15 138,885 34 76,231 19
78-80 446,083 67,604 15 129,494 29 61,890 14
111-188
IDAHO POWER COMPAN
ACCOUN 362.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUNT PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
79-81 489,854 77,781 16 105,789 22 28,008 6
80-82 428,759 71,319 17 68,820 16 2,499-1-
81-83 499,147 127,516 26 63,968 13 63,548-13-
82-84 372,097 92,613 25 55,886 15 36,727-10-
83-85 542,765 94,977 17 61,210 11 33,767-6-
84-86 435,144 26,517 6 44,476 10 17,959 4
85-87 533,374 42,701 8 38,264 7 4,437-1-
86-88 406,423 36,116 9 23,594 6 12,522-3-
87-89 431,423 46,121 11 39,368 9 6,753-2-
88-90 486,089 56,241 12 32,458 7 23,783-5-
89-91 578,794 76,044 13 46,782 8 29,262-5-
90-92 1,134,325 115,728 10 56,021 5 59,707-5-
91-93 1,034,345 115,733 11 76,507 7 39,226-4-
92-94 934,488 120,572 13 70,839 8 49,733-5-
93-95 483,998 91,959 19 57,996 12 33,963-7-
94-96 440,030 75,769 17 46,096 10 29,673-7-
95-97 640,660 59,099 9 31,141 5 27,958-4-
96-98 416,187 33,928 8 11,371 3 22,557-5-
97-99 694,113 28,666 4 3,026 0 25,640-4-
98-00 697,727 8,663 1 50,236 7 41,573 6
99-01 1,365,006 26,588 2 55,007 4 28,419 2
00-02 1,295,754 64,161 5 61,938 5 2,223 -0
01-03 1,231,282 161,468 13 34,375 3 127,093-10-
02-04 784,379 128,405 16 37,220 5 91,185-12-
03-05 791,756 136,376 17 55,536 7 80,840-10-
04-06 996,731 89,705 9 70,004 7 19,701-2-
FIVE-YEAR AVERAGE
02-06 933,296 138,442 15 58,025 6 80,417-9-
111-189
IDAHO POWER COMPANY
ACCOUN 364.00 POLES,TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 216,466 109,263 50 155,269 72 46,006 21
1955 153,992 67,156 44 103,969 68 36,813 24
1956 129,425 59,055 46 94,251 73 35,196 27
1957 155,462 65,298 42 108,378 70 43,080 28
1958 167,137 88,594 53 120,155 72 31,561 19
1959 226,786 88,718 39 196,374 87 107,656 47
1960 149,593 79,213 53 84,244 56 5,031 3
1961 185,502 95,419 51 73,944 40 21,475-12-
1962 190,388 99,148 52 86,127 45 13,021-7-
1963 205,791 96,319 47 77,633 38 18,686-9-
1964 221,221 102,824 46 81,359 37 21,465-10-
1965 263,981 117,964 45 95,545 36 22,419-8-
1966 305,149 134,789 44 74,785 25 60,004-20-
1967 306,506 125,573 41 62,300 20 63,273-21-
1968 303,817 101,096 33 55,873 18 45,223-15-
1969 311,478 125,438 40 54,108 17 71,330-23-
1970 321,498 113,630 35 63,867 20 49,763-15-
1971 359,078 152,340 42 67,824 19 84,516-24-
1972 407,974 183,654 45 72,410 18 111,244-27-
1973 451,870 190,859 42 120,290 27 70,569-16-
1974 531,941 240,896 45 198,174 37 42,722-8-
1975 519,965 253,030 49 205,582 40 47,448-9-
1976 606,269 244,615 40 185,266 31 59,349-10-
1977 597,169 272,244 46 149,667 25 122,577-21-
1978 532,950 257,988 48 161,398 30 96,590-18-
1979 624,083 318,612 51 181,895 29 136,717-22-
1980 564,372 303,896 54 248,161 44 55,735-10-
1981 615,842 371,910 60 235,271 38 136,639-22-
1982 590,222 488,192 83 230,084 39 258,108-44-
1983 600,115 495,267 83 223,301 37 271,966-45-
1984 501,896 543,159 108 211,301 42 331,858-66-
1985 653,188 498,470 76 191,098 29 307,372-47-
1986 519,434 376,814 73 93,897 18 282,917-54-
1987 558,284 335,109 60 123,805 22 211,304-38-
1988 454,217 332,004 73 103,356 23 228,648-50-
1989 578,956 468,212 81 149,430 26 318,782-55-
1990 819,676 359,485 44 108,833 13 250,652-31-
1991 849,166 552,170 65 159,729 19 392,441-46-
1992 703,104 573,568 82 90,969 13 482,599-69-
1993 882,499 605,212 69 138,054 16 467,158-53-
1994 1,170,964 585,222 50 109,971 9 475,251-41-
1995 1,038,173 701,947 68 136,336 13 565,611-54-
~i-190
IDAHO POWER COMPAN
ACCOUN 364.00 POLES,TOWERS AN FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT peT AMOUNT PCT AMOUNT PCT
1996 920,317 780,288 85 129,797 14 650,491-71-
1997 954,641 158,414 17 27,341 3 131,073-14-
1998 103,924 1,255,216 110,443 106 1,144,773-
1999 873,264 1,145,932 131 270,119 31 875,813-100-
2000 1,172,275 917,860 78 87,239 7 830,621-71-
2001 2,014,084 826,316 41 1,087,401 54 261,085 13
2002 1,035,939 1,028,780 99 138,217 13 890,563-86-
2003 1,331,447 1,409,689 106 97,387-7-1,507,076-113-
2004 1,293,933 1,464,575 113 127,850 10 1,336,725-103-
2005 1,313,589 1,215,977 93 45,312 3 1,170,665-89-
2006 1,669,989 1,358,158 81 229,523 14 1,128,635-68-
TOTAL 32,229,001 22,935,577 71 7,640,138 24 15,295,439-47-
THREE - YEAR MOVING AVERAGES
54-56 166,628 78,491 47 117,830 71 39,339 24
55-57 146,293 63,836 44 102,199 70 38,363 26
56-58 150,675 70,982 47 107,595 71 36,613 24
57-59 183,128 80,870 44 141,636 77 60,766 33
58-60 181,172 85,508 47 133,591 74 48,083 27
59-61 187,294 87,783 47 118,187 63 30,404 16
60-62 175,161 91,260 52 81,438 46 9,822 -6-
61-63 193,894 96,962 50 79,235 41 17,727-9-
62-64 205,800 99,430 48 81,706 40 17,724-9-
63-65 230,331 105,702 46 84,846 37 20,856-9-
64-66 263,450 118,526 45 83,896 32 34,630-13-
65-67 291,879 126,109 43 77,543 27 48,566-17-
66-68 305,157 120,486 39 64,319 21 56,167-18-
67-69 307,267 117,369 38 57,427 19 59,942-20-
68-70 312,264 113,388 36 57,949 19 55,439-18-
69-71 330,685 130,469 39 61,933 19 68,536-21-70-72 362,850 149,875 41 68,034 19 81,841-23-
71-73 406,307 175,618 43 86,841 21 88,777-22-72-74 463,928 205,136 44 130,291 28 74,845-16-73-75 501,259 228,262 46 174,682 35 53,580-11-74-76 552,725 246,180 45 196,341 36 49,839-9-75-77 574,468 256,630 45 180,172 31 76,458-13-76-78 578,796 258,282 45 165,444 29 92,838-16-77-79 584,734 282,948 48 164,320 28 118,628-20-78-80 573,802 293,499 51 197,151 34 96,348-17-
111-191
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES,TOWERS AN FIXTURES
SUMMARY OF BOOK SALVAGE -
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
THREE - YEAR MOVING AVERAGES
79-81 601,432 331,473 55 221,776 37 109,697-18-
80-82 590,145 387,999 66 237,839 40 150,160-25-
81-83 602,060 451,790 75 229,552 38 222,238-37-
82-84 564,078 508,873 90 221,562 39 287,311-51-
83-85 585,066 512,299 88 208,567 36 303,732-52-
84-86 558,173 472,814 85 165,432 30 307,382-55-
85-87 576,969 403,464 70 136,267 24 267,197-46-
86-88 510,645 347,976 68 107,019 21 240,957~47-
87-89 530,486 378,442 71 125,530 24 252,91;2-48-
88-90 617,616 386,567 63 120,540 20 266,027-43-
89-91 749,266 459,956 61 139,331 19 320,625-43-
90-92 790,649 495,074 63 119,844 15 375,230-47-
91-93 811,590 576,983 71 129,584 16 447,399-55-
92-94 918,856 588,001 64 112,998 12 475,003-52-
93-95 1,030,545 630,794 61 128,120 12 502,674-49-
94-96 1,043,151 689,152 66 125,368 12 563,784-54-
95-97 971,044 546,883 56 97,825 10 449,058-46-
96-98 659,627 731,306 111 89,193 14 642,113-97-
97-99 643,943 853,187 132 135,967 21 717,220-111-
98-00 716,488 1,106,336 154 155,934 22 950,402-133-
99-01 1,353,208 963,369 71 481,586 36 481,783-36-
00-02 1,407,433 924,319 66 437,619 31 486,700-35-
01-03 1,460,490 1,088,262 75 376,077 26 712,185-49-
02-04 1,220,440 1,301,015 107 56,227 5 1,244,788-102-
03-05 1,312,990 1,363,414 104 25,259 2 1,338,155-102-
04-06 1,425,837 1,346,237 94 134,228 9 1,212,009-85-
FIVE-YEAR AVERAGE
02-06 1,328,979 1,295,436 97 88,703 7 1,206,733-91-
~i-192
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
1954 109,238 25,968 24 160,204 147 134,236 123
1955 94,553 22,201 23 118,563 125 96,362 102
1956 63,905 13,923 22 77,827 122 63,904 100
1957 69,933 16,677 24 84,260 120 67,583 97
1958 91,708 24,627 27 95,247 104 70,620 77
1959 83,336 26,113 31 98,068 118 71,955 86
1960 73,740 21,193 29 79,630 108 58,437 79
1961 106,095 28,694 27 98,420 93 69,726 66
1962 105,896 30,066 28 90,733 86 60,667 57
1963 119,642 32,015 27 85,305 71 53,290 45
1964 102,346 30,782 30 89,662 88 58,880 58
1965 166,522 38,086 23 130,434 78 92,348 55
1966 177,791 47,259 27 151,158 85 103,899 58
1967 185,322 66,443 36 122,993 66 56,550 31
1968 200,456 72,477 36 116,078 58 43,601 22
1969 217,282 90,540 42 131,004 60 40,464 19
1970 161,835 84,112 52 108,458 67 24,346 15
1971 239,346 112,220 47 133,388 56 21,168 9
1972 258,658 150,318 58 108,912 42 41,406-16-
1973 197,625 139,277 70 151,700 77 12,423 6
1974 300,076 206,706 69 152,928 51 53,778-18-
1975 293,410 211,447 72 193,556 66 17,891-6-
1976 257,980 198,490 77 157,269 61 41,221-16-
1977 247,696 191,057 77 121,425 49 69,632-28-
1978 207,640 189,893 91 165,810 80 24,083-12-
1979 283,764 246,328 87 215,799 76 30,529-11-
1980 269,890 221,014 82 186,362 69 34,652-13-
1981 275,557 254,114 92 177,428 64 76,686-28-
1982 280,685 374,072 133 172,038 61 202,034-72-
1983 302,656 372,392 123 162,876 54 209,516-69-
1984 244,967 390,201 159 164,008 67 226,193-92-
1985 337,170 357,543 106 122,295 36 235,248-70-
1986 167,474 157,747 94 70,655 42 87,092-52-
1987 257,572 216,613 84 84,418 33 132,195-51-
1988 196,994 213,191 108 73,423 37 139,768-71-
1989 216,485 364,043 168 133,490 62 230,553-106-
1990 370,725 232,465 63 143,519 39 88,946-24-
1991 319,565 342,264 107 152,821 48 189,443-59-
1992 264,038 320,181 121 127,112 48 193,069-73-
1993 352,961 337,131 96 103,728 29 233,403-66-
1994 210,988 342,950 163 118,479 56 224,471-106-
1995 504,788 378,760 75 113,945 23 264,815-52-
~i-193
IDAHO POWER COMPAN
ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1996 321,821 472,705 147 111,509 35 361,196-112-
1997 555,829 159,199 29 2,472-0 161,671-29-
1998 64,028 623,097 973 46,286 72 576,811-901-
1999 353,837 345,652 98 193,451 55 152,201-43-
2000 594,930 393,653 66 34,954 6 358,699-60-
2001 1,045,822 444,495 43 452,740 43 8,245 1
2002 687,374 513,135 75 55,366 8 457,769-67-
2003 501,747 559,804 112 57,358 11 502,446-100-
2004 1,971,608 600,953 30 42,417 2 558,536-28-
2005 743,922 521,174 70 18,166 2 503,008-68-
2006 1,261,783 633,360 50 88,868 7 544,492-43-
TOTAL 17,091,011 12,458,820 73 6,444,071 38 6,014,749-35-
THREE-YEAR MOVING AVERAGES
54-56 89,232 20,697 23 118,865 133 98,168 110
55-57 76,130 17,600 23 93,550 123 75,950 100
56-58 75,182 18,409 24 85,778 114 67,369 90
57-59 81,659 22,472 28 92,525 113 70,053 86
58-60 82,928 23,978 29 90,982 110 67,004 81
59-61 87,724 25,333 29 92,039 105 66,706 76
60-62 95,244 26,651 28 89,594 94 62,943 66
61-63 110,544 30,258 27 91,486 83 61,228 55
62-64 109,295 30,954 28 88,567 81 57,613 53
63-65 129,503 33,628 26 101,800 79 68,172 53
64-66 148,886 38,709 26 123,751 83 85,042 57
65-67 176,545 50,596 29 134,862 76 84,266 48
66-68 187,856 62,060 33 130,076 69 68,016 36
67-69 201,020 76,487 38 123,358 61 46,871 23
68-70 193,191 82,376 43 118,513 61 36,137 19
69-71 206,154 95,624 46 124,283 60 28,659 14
70-72 219,946 115,550 53 116,919 53 1,369 1
71-73 231,876 133,938 58 131,333 57 2,605-1-
72-74 252,120 165,434 66 137,847 55 27,587-11-
73-75 263,704 185,810 70 166,061 63 19,749-7-
74-76 283,822 205,548 72 167,918 59 37,630-13-
75-77 266,362 200,331 75 157,417 59 42,914-16-
76-78 237,772 193,147 81 148,168 62 44,979-19-
77-79 246,367 209,093 85 167,678 68 41,415-17-
78-80 253,765 219,078 86 189,324 75 29,754-12-
~i-194
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT peT
THREE-YEAR MOVING AVERAGES
79-81 276,404 240,485 87 193,196 70 47,289-17-
80-82 275,377 283,067 103 178,609 65 104,458-38-
81-83 286,299 333,526 116 170,781 60 162,745-57-
82-84 276,103 378,888 137 166,307 60 212,581-77-
83-85 294,931 373,379 127 149,726 51 223,653-76-
84-86 249,870 301,830 121 118,986 48 182,844-73-
85-87 254,072 243,968 96 92,456 36 151,512-60-86-88 207,347 195,850 94 76,165 37 119,685-58-87-89 223,684 264,616 118 97,110 43 167,50.6-75-
88-90 261,401 269,900 103 116,811 45 153,089-59-89-91 302,258 312,924 104 143,277 47 169,647-56-
90-92 318,109 298,303 94 141,151 44 157,152-49-
91-93 312,188 333,192 107 127,887 41 205,305-66-
92-94 275,996 333,421 121 116,440 42 216,981-79-
93-95 356,246 352,947 99 112,051 31 240,896-68-
94-96 345,866 398,138 115 114,644 33 283,494-82-
95-97 460,813 336,888 73 74,327 16 262,561-57-
96-98 313,893 418,334 133 51,774 16 366,560-117-
97-99 324,565 375,983 116 79,088 24 296,895-91-
98-00 337,598 454,134 135 91,564 27 362,570-107-
99-01 664,863 394,600 59 227,048 34 167,552-25-
00-02 776,042 450,428 58 181,020 23 269,408-35-
01-03 744,981 505,811 68 188,488 25 317,323-43-
02-04 1,053,576 557,964 53 51,714 5 506,250-48-
03-05 1,072,426 560,644 52 39,314 4 521,330-49-
04-06 1,325,771 585,162 44 49,817 4 535,345-40-
FIVE- YEAR AVERAGE
02-06 1,033,287 565,685 55 52,435 5 513,250- 50-
~i-195
IDAHO POWER COMPANY
ACCOUNT 366.00 UNERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 23 0 0 0
1955
1956 201 0 0 0
1957 95 0 0 0
1958 33 0 0 0
1959 577 0 0 0
1960 55 12 22 0 12-22-
1961 286 0 0 0
1962 47 0 0 0
1963 11 11
1964 36 15 42 0 15-42-
1965 68 7 10 55 81 48 71
1966 477 139 29 115 24 24-5-
1967 840 ILL 13 57 7 54-6-
1968 95 0 0 0
1969 6,316 609 10 199 3 410-6-
1970 70 310 443 15 21 295-421-
1971 686 151 22 702 102 551 80
1972 13,861 470 3 694 5 224 2
1973 1,676 486 29 791 47 305 18
1974 3,725 919 25 846 23 73-2-
1975 6,044 805 13 669 11 136-2-
1976 16,646 1,037 6 3,042 18 2,005 12
1977 6,104 2,453 40 2,391 39 62-1-
1978 17,543 3,036 17 2,946 17 90-1-
1979 12,058 5,281 44 2,526 21 2,755-23 -
1980 23,737 16,891 71 7,141 30 9,750-41-
1981 26,052 9,279 36 6,759 26 2,520-10-
1982 17,770 1,553 9 12,560 71 11,007 62
1983 20,129 10,525 52 13,735 68 3,210 16
1984 13,060 9,897 76 10,036 77 139 1
1985 21,680 12,651 58 7,964 37 4,687-22-
1986 97,999 12,085 12 2,499 3 9,586-10-
1987 11,906 2,018 17 1,632 14 386-3-
1988 19,303 30,485 158 6,366 33 24,119-125-
1989 19,699 11,329 58 2,493 13 8,836-45-
1990 39,565 8,407 21 528 1 7,879-20-
1991 34,432 13,174 38 2,647 8 10,527-31-
1992 25,781 15,486 60 12,851 50 2,635-10-
1993 34,127 21,222 62 11,401 33 9,821-29-
1994 38,141 22,753 60 4,318 11 18,435-48-
1995 38,824 16,866 43 7,229 19 9,637-25-
111-196
IDAHO POWER COMPAN
ACCOUNT 366.00 UNERGROUN CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
1996 40,723 12,975 32 14,683 36 1,708 4
1997 48,181 3,186 7 2,580 5 606-1-
1998 5,403 28,644 530 3,789 70 24,855-460-
1999 38,177 8,786 23 2,574 7 6,212-16-
2000 81,566 45,290 56 18,907 23 26,383-32-
2001 134,322 68,673 51 3,611 3 65,062-48-
2002 82,496 17,187 21 1,822 2 15,365-19-
2003 144,806 22,718 16 21,687 15 1,031-1-
2004 94,385 34,520 37 3,918 4 30,602-32-
2005 138,568 56,673 41 34,459 25 22,214-16-
2006 289,601 43,537 15 7,233 2 36,304-13-
TOTAL 1,667,995 572,651 34 240,481 14 332,170-20-
THREE-YEAR MOVING AVERAGES
54-56 75 0 0 0
55-57 99 0 0 0
56-58 110 0 0 0
57-59 235 0 0 0
58-60 222 4 2 0 4-2-
59-61 306 4 1 0 4-1-
60-62 129 4 3 0 4-3 -
61-63 ILL 0 4 4 4 4
62-64 28 5 18 4 14 1-4-
63-65 35 7 20 22 63 15 43
64-66 194 54 28 57 29 3 2
65-67 462 86 19 76 16 10~2-
66-68 471 83 18 57 12 26-6-
67-69 2,417 240 10 85 4 155-6-
68-70 2,160 306 14 71 3 235-11-
69-71 2,357 357 15 305 13 52-2-
70-72 4,872 310 6 470 10 160 371-73 5,408 369 7 729 13 360 772-74 6,421 625 10 777 12 152 273-75 3,815 737 19 769 20 32 174-76 8,805 920 10 1,519 17 599 7
75-77 9,598 1,432 15 2,034 21 602 676-78 13,431 2,175 16 2,793 21 618 577-79 11,902 3,590 30 2,621 22 969-8-78-80 17,779 8,403 47 4,204 24 4,199-24-
111-197
IDAHO POWER COMPAN
ACCOUNT 366.00 UNERGROUN CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
79-81 20,616 10,484 51 5,475 27 5,009-24-
80-82 22,520 9,241 41 8,820 39 421-2-
81-83 21,317 7,119 33 11,018 52 3,899 18
82-84 16,986 7,325 43 12,110 71 4,785 28
83-85 18,290 11,024 60 10,578 58 446-2-
84-86 44,246 11,544 26 6,833 15 4,711-11-
85-87 43,862 8,918 20 4,032 9 4,886-11-
86-88 43,069 14,863 35 3,499 8 11,364-26-
87-89 16,969 14,611 86 3,497 21 11,114-65-
88-90 26,189 16,740 64 3,129 12 13,611-52-
89-91 31,232 10,970 35 1,889 6 9,081-29-
90-92 33,259 12,356 37 5,342 16 7,014-21-
91-93 31,447 16,627 53 8,966 29 7,661-24-
92-94 32,683 19,820 61 9,523 29 10,297-32-
93-95 37,031 20,280 55 7,649 21 12,631-34-
94-96 39,229 17,531 45 8,743 22 8,788-22-
95-97 42,576 11,009 26 8,164 19 2,845-7-
96-98 31,436 14,935 48 7,017 22 7,918-25-
97-99 30,587 13,538 44 2,981 10 10,557-35-
98-00 41,715 27,573 66 8,424 20 19,149-46-
99-01 84,688 40,916 48 8,364 10 32,552-38-
00-02 99,461 43,717 44 8,113 8 35,604-36-
01-03 120,541 36,193 30 9,040 7 27,153-23-
02-04 107,229 24,808 23 9,142 9 15,666-15-
03-05 125,920 37,970 30 20,021 16 17,949-14-
04-06 174,185 44,910 26 15,203 9 29,707-17-
FIVE-YEAR AVERAGE
02-06 149,971 34,927 23 13,824 9 21,103-14-
111-198
IDAHO POWER COMPANY
ACCOUNT 367.00 UNERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 3,093 1,679 54 2,856 92 1,177 38
1955
1956 2,261 235 10 375 17 140 6
1957 1,932 76 4 257 13 181 9
1958 308 0 94 31 94 3119592016306-3-1960 2,437 191 8 22 1 169-7-
1961 562 112 20 210 37 98 17
1962 796 69 9 71 9 2 0
1963 214 15 7 175 82 160 75
1964 447 76 17 17 4 59-13-
1965 1,614 336 21 0 336-21-
1966 3,596 616 17 240 7 376-10-
1967 842 971 115 0 971-115-
1968 6,863 1, ILL 16 0 1,111-16-
1969 12,353 1,858 15 15,635 127 13,777 112
1970 4,133 1,070 26 0 1,070-26-
1971 20,874 1,962 9 3,933 19 1,971 9
1972 38,546 4,325 11 4,049 11 276-1-
1973 9,607 1,997 21 3,226 34 1,229 13
1974 14,196 2,826 20 4,968 35 2,142 15
1975 34,941 5,719 16 3,417 10 2,302-7-
1976 29,819 5,128 17 12,739 43 7,611 26
1977 8,540 6,069 71 5,309 62 760-9-
1978 44,190 4,554 10 11,766 27 7,212 16
1979 24,773 12,611 51 3,229 13 9,382-38-
1980 55,967 13,994 25 9,869 18 4,125-7-
1981 52,006 8,139 16 18,726 36 10,587 20
1982 72,228 20,584 28 8,961 12 11,623-16-
1983 72,826 32,257 44 31,617 43 640-1-1984 40,324 16,473 41 6,633 16 9,840-24-1985 126,743 34,470 27 14,911 12 19,559-15-1986 57,045 12,230 21 11,169 20 1,061-2-1987 40,426 17,095 42 27,512 68 10,417 26198866,400 21,010 32 44,167 67 23,157 35
1989 109,470 38,481 35 38,417 35 64-0
1990 211,955 29,845 14 10,443 5 19,402-9-
1991 231,946 45,997 20 38,744 17 7,253-3-
1992 176,696 43,101 24 29,475 17 13,626-8 -
1993 280,226 26,418 9 20,515 7 5,903 -2-
1994 325,541 63,706 20 114,937 35 51,231 16
1995 346,909 70,163 20 48,179 14 21,984-6-
~i-199
IDAHO POWER COMPANY
ACCOUNT 367.00 UNDERGROUN CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 358,360 39,103 11 53,283 15 14,180 4
1997 470,097 48,979 10 63,270 13 14,291 3
1998 68,585 118,399 173 12,182 18 106,217-155-
1999 826,021 132,594 16 165,727 20 33,133 4
2000 585,247 207,096 35 14,424 2 192,672-33-
2001 742,948 98,756 13 17,289 2 81,467-11-
2002 670,903 259,967 39 7,345 1 252,622-38-
2003 722,524 241,803 33 135,163 19 106,640-15-
2004 745,583 197,953 27 24,889 3 173,064-23-
2005 642,799 272,009 42 174,834 27 97,175-15-
2006 864,785 152,293 18 34,939 4 117,354-14-
TOTAL 9,231,698 2,316,527 25 1,250,208 14 1,066,319-12-
THREE-YEAR MOVING AVERAGES
54-56 1,785 638 36 1,077 60 439 25
55-57 1,398 104 7 211 15 107 8
56-58 1,500 104 7 242 16 138 9
57-59 814 27 3 117 14 90 11
58-60 982 66 7 39 4 27-3-
59-61 1,067 103 10 77 7 26-2-
60-62 1,265 124 10 101 8 23-2-
61-63 524 65 12 152 29 87 17
62-64 486 53 11 88 18 35 7
63-65 758 142 19 64 8 78-10-
64-66 1,886 343 18 86 5 257-14-
65-67 2,017 641 32 80 4 561-28-
66-68 3,767 899 24 80 2 819-22-
67-69 6,686 1,313 20 5,212 78 3,899 58
68-70 7,783 1,346 17 5,212 67 3,866 50
69-71 12,453 1,630 13 6,523 52 4,893 39
70-72 21,184 2,452 12 2,661 13 209 1
71-73 23,009 2,761 12 3,736 16 975 472-74 20,783 3,049 15 4,081 20 1,032 573-75 19,581 3,514 18 3,870 20 356 274-76 26,319 4,558 17 7,041 27 2,483 9
75~77 24,433 5,639 23 7,155 29 1,516 6
76-78 27,516 5,250 19 9,938 36 4,688 1777-79 25,834 7,745 30 6,768 26 977-4-
78-80 41,643 10,386 25 8,288 20 2,098-5-
111-200
IDAHO POWER COMPAN
ACCOUN 367.00 UNERGROUN CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
79-81 44,249 11,581 26 10,608 24 973-2-
80-82 60,067 14,239 24 12,519 21 1,720-3-
81-83 65,687 20,327 31 19,768 30 559-1-
82-84 61,793 23,105 37 15,737 25 7,368-12-
83-85 79,964 27,733 35 17,720 22 10,013-13-
84-86 74,704 21,058 28 10,904 15 10,154-14-
85-87 74,738 21,265 28 17,864 24 3,401-5-
86-88 54,624 16,778 31 27,616 51 10,838 20
87-89 72,099 25,529 35 36,699 51 11,170 15
88-90 129,275 29,779 23 31,009 24 1,230 1
89-91 184,457 38,108 21 29,201 16 8,907-5-
90-92 206,866 39,648 19 26,221 13 13,427-6-
91-93 229,623 38,505 17 29,578 13 8,927-4-
92-94 260,821 44,408 17 54,976 21 10,568 4
93-95 317,559 53,429 17 61,210 19 7,781 2
94-96 343,603 57,657 17 72,133 21 14,476 4
95-97 391,788 52,748 13 54,911 14 2,163 1
96-98 299,014 68,827 23 42,912 14 25,915-9-
97-99 454,901 99,991 22 80,393 18 19,598-4-
98-00 493,284 152,697 31 64, ILL 13 88,586-18-
99-01 718,072 146,149 20 65,813 9 80,336-11-
00-02 666,366 188,606 28 13,019 2 175,587-26-
01-03 712,125 200,175 28 53,265 7 146,910-21-
02-04 713,003 233,241 33 55,799 8 177,442-25-
03-05 703,635 237,255 34 111,629 16 125,626-18-
04-06 751,056 207,418 28 78,221 10 129,197-17-
FIVE-YEAR AVERAGE
02-06 729,319 224,805 31 75,434 10 149,371-20-
111-201
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 48,434 0 8,476 18 8,476 18
1955 47,507 0 16,803 35 16,803 35
1956 68,475 0 19,984 29 19,984 29
1957 137,233 0 64,138 47 64,138 47
1958 54,778 0 6,589 12 6,589 12
1959 62,816 0 6,435 10 6,435 10
1960 92,608 0 10,562 11 10,562 11
1961 89,246 0 4,092 5 4,092 5
1962 121,434 0 3,811 3 3,811 3
1963 132,682 0 3,483 3 3,483 3
1964 116,473 0 5,817 5 5,817 5
1965 136,469 0 3,446 3 3,446 3
1966 133,528 0 6,029 5 6,029 5
1967 308,639 0 5,921 2 5,921 2
1968 311,543 0 7,992 3 7,992 3
1969 272,074 0 5,904 2 5,904 2
1970 277,960 0 9,785 4 9,785 4
1971 386,278 0 14,284 4 14,284 4
1972 427,179 0 5,772 1 5,772 1
1973 425,305 0 27,447 6 27,447 6
1974 405,249 0 19,514 5 19,514 5
1975 511,226 0 18,642 4 18,642 4
1976 1,014,868 0 25,483 3 25,483 3
1977 819,072 0 46,338 6 46,338 6
1978 667,152 0 56,624 8 56,624 8
1979 704,836 0 26,946 4 26,946 4
1980 1,398,461 0 52,785 4 52,785 4
1981 1,625,773 0 69,899 4 69,899 4
1982 786,957 0 54,440 7 54,440 7
1983 1,592,587 0 81,928 5 81,928 5
1984 1,450,462 0 141,570 10 141,570 10
1985 1,948,055 0 73,247 4 73,247 4
1986 1,790,116 0 73,235 4 73,235 4
1987 1,741,560 0 68,068 4 68,068 4
1988 1,029,099 0 68,578 7 68,578 7
1989 1,007,555 0 32 i 328 3 32,328 3
1990 1,682,472 0 35,671 2 35,671 2
1991 1,727,083 27 0 21,823 1 21,796 1
1992 1,720,267 0 7,768 0 7,768 0
1993 1,195,369 939 0 1,083 0 144 0
1994 1,716,990 510 0 137,701 8 137,191 8
1995 1,202,915 0 10,878 1 10,878 1
111-202
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
SUMRY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUN PCT
1996 372,450 0 14,338 4 14,338 4
1997 232,853 13,764 6 9,692 4 4,072-2-
1998 893,997 0 12,757 1 12,757 1
1999 1,536,145 0 45,720 3 45,720 3
2000 1,064,832 0 49,706 5 49,706 5
2001 3,328,697 0 149,384 4 149,384 4
2002 1,208,107 0 21,016 2 21,016 2
2003 1,125,466 0 123,259 11 123,259 11
2004 11,097,038 365,041 3 37,561 0 327,480-3 -
2005 4,353,657 1,000,579 23 392,125 9 608,454-14-
2006 6,144,875 72,094-1-491,952 8 564,046 9
TOTAL 62,746,902 1,308,766 2 2,708,829 4 1,400,063 2
THREE-YEAR MOVING AVERAGES
54-56 54,805 0 15,088 28 15,088 28
55-57 84,405 0 33,642 40 33,642 40
56-58 86,829 0 30,237 35 30,237 35
57-59 84,942 0 25,721 30 25,721 30
58-60 70,067 0 7,862 11 7,862 11
59-61 81,557 0 7,030 9 7,030 9
60-62 101,096 0 6,155 6 6,155 6
61-63 114,454 0 3,795 3 3,795 3
62-64 123,530 0 4,370 4 4,370 4
63-65 128,541 0 4,249 3 4,249 364-66 128,823 0 5,097 4 5,097 4
65-67 192,879 0 5,132 3 5,132 3
66-68 251,237 0 6,647 3 6,647 3
67-69 297,419 0 6,606 2 6,606 268-70 287,192 0 7,894 3 7,894 3
69-71 312,104 0 9,991 3 9,991 370-72 363,806 0 9,947 3 9,947 3
71-73 412,921 0 15,834 4 15,834 4
72-74 419,244 0 17,578 4 17,578 4
73-75 447,260 0 21,868 5 21,868 5
74-76 643,781 0 21,213 3 21,213 3
75-77 781,722 0 30,154 4 30,154 4
76-78 833,697 0 42,815 5 42,815 5
77-79 730,353 0 43,303 6 43,303 6
78-80 923,483 0 45,452 5 45,452 5
111-203
IDAHO POWER COMPANY
ACCOUN 368.00 LINE TRASFORMERS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
79-81 1,243,023 0 49,877 4 49,877 4
80-82 1,270,397 0 59,041 5 59,041 5
81-83 1,335,106 0 68,756 5 68,756 5
82-84 1,276,669 0 92,646 7 92,646 783-85 1,663,701 0 98,915 6 98,915 684-86 1,729,544 0 96,017 6 96,017 685-87 1,826,577 0 71,517 4 71,517 4
86-88 1,520,258 0 69,960 5 69,960 587-89 1,259,405 0 56,325 4 56,32.5 4
88-90 1,239,709 0 45,526 4 45,526 4
89-91 1,472,370 9 0 29,941 2 29,932 2
90-92 1,709,941 9 0 21,754 1 21,745 1
91-93 1,547,573 322 0 10,225 1 9,903 1
92-94 1,544,209 483 0 48,851 3 48,368 3
93-95 1,371,758 483 0 49,887 4 49,404 4
94-96 1,097,452 170 0 54,306 5 54,136 5
95-97 602,739 4,588 1 11,636 2 7,048 1
96-98 499,766 4,588 1 12,262 2 7,674 2
97-99 887,665 4,588 1 22,723 3 18,135 2
98-00 1,164,991 0 36,061 3 36,061 3
99-01 1,976,558 0 81,603 4 81,603 4
00-02 1,867,212 0 73,369 4 73,369 4
01-03 1,887,423 0 97,886 5 97,886 502-04 4,476,870 121,680 3 60,612 1 61,068-1-
03-05 5,525,387 455,207 8 184,315 3 270,892-5-04-06 7,198,523 431,175 6 307,213 4 123,962-2-
FIVE- YEAR AVERAGE
02-06 4,785,828 258,705 5 213,183 4 45,522-1-
111-204
IDAHO POWER COMPAN
ACCOUN 369.00 SERVICES
SUMRY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 50,099 19,126 38 31,630 63 12,504 25
1955 49,703 16,118 32 27,356 55 11,238 23
1956 58,264 18,526 32 24,896 43 6,370 11
1957 60,750 19,142 32 23,881 39 4,739 8
1958 63,155 23,214 37 23,561 37 347 1
1959 72,272 27,494 38 22,553 31 4,941-7-
1960 69,763 25,556 37 19,764 28 5,792-8-
1961 62,250 25,998 42 17,250 28 8,748-14-
1962 73,246 27,124 37 20,006 27 7,118-10~
1963 87,557 30,374 35 18,150 21 12,224-14-
1964 92,362 29,868 32 13,752 15 16,116~17-
1965 86,476 31,668 37 17,978 21 13,690-16-
1966 104,545 36,777 35 22,367 21 14,410-14-
1967 106,759 25,904 24 22,245 21 3,659-3-
1968 117,811 29,658 25 28,181 24 1,477-1-
1969 120,251 36,442 30 20,813 17 15,629-13-
1970 132,099 35,501 27 21,237 16 14,264-11-
1971 150,449 49,249 33 25,366 17 23,883-16-
1972 168,618 58,345 35 26,441 16 31,904-19-
1973 183,863 71,462 39 54,913 30 16,549-9-
1974 200,448 86,956 43 51,565 26 35,391-18-
1975 208,837 93,663 45 64,111 31 29,552-14-
1976 201,237 90,901 45 62,711 31 28,190-14-
1977 196,275 91,673 47 64,543 33 27,130-14-
1978 204,074 102,723 50 63,556 31 39,167-19-
1979 191,678 99,416 52 68,718 36 30,698-16-
1980 152,432 107,098 70 71,171 47 35,927-24-
1981 158,159 97,468 62 52,509 33 44,959-28-
1982 153,510 131,816 86 40,369 26 91,447-60-
1983 131,298 118,272 90 53,320 41 64,952-49-
1984 147,685 129,951 88 43,121 29 86,830-59-
1985 170,012 111,120 65 37,628 22 73,492-43-
1986 122,076 103,230 85 23,830 20 79,400-65-
1987 167,481 108,621 65 22,833 14 85,788-51-
1988 211,880 121,329 57 35,324 17 86,005-41-
1989 162,387 134,397 83 37,749 23 96,648-60-
1990 188,635 104,796 56 44,480 24 60,316-32-
1991 212,531 145,464 68 30,171 14 115,293-54-
1992 151,656 150,272 99 20,243 13 130,029-86-
1993 182,152 136,996 75 19,981 11 117,015-64-
1994 211,818 157,283 74 15,748 7 141,535-67-
1995 219,316 171,769 78 14,154 6 157,615-72-
~i-205
IDAHO POWER COMPAN
ACCOUNT 369.00 SERVICES
SUMRY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1996 203,991 178,426 87 5,159 3 173,267-85-
1997 201,802 108,534 54 0 108,534-54-
1998 4,719 22,758 482 14,309 303 8,449-179-
1999 124,844 98,552 79 13,502 11 85,050-68-
2000 213,973 94,234 44 18,929 9 75,305-35-
2001 302,421 112,103 37 157,630 52 45,527 15
2002 189,428 111,832 59 22,623 12 89,209-47-
2003 241,538 131,916 55 75,109 31 56,807-24-
2004 193,925 188,863 97 31,497 16 157,366-81-
2005 358,896 186,929 52 27,972 8 158,957-44-
2006 392,271 215,103 55 28,131 7 186,972-48-
TOTAL 8,283,677 4,682,010 57 1,815,036 22 2,866,974-35-
THREE-YEAR MOVING AVERAGES
54-56 52,689 17,923 34 27,961 53 10,038 19
55-57 56,239 17,929 32 25,378 45 7,449 13
56-58 60,723 20,294 33 24,113 40 3,819 6
57-59 65,392 23,283 36 23,332 36 49 0
58-60 68,397 25,421 37 21,959 32 3,462-5-
59-61 68,095 26,349 39 19,856 29 6,493-10-
60-62 68,420 26,226 38 19,007 28 7,219-11-
61-63 74,351 27,832 37 18,469 25 9,3.63 -13-
62-64 84,388 29,122 35 17,303 21 11,819-14-
63-65 88,798 30,637 35 16,627 19 14,010-16-
64-66 94,461 32,771 35 18,032 19 14,739-16-
65-67 99,260 31,450 32 20,863 21 10,587-11-
66-68 109,705 30,780 28 24,264 22 6,516-6-
67-69 114,940 30,668 27 23,746 21 6,922-6-
68-70 123,387 33,867 27 23,410 19 10,457-8-
69-71 134,266 40,397 30 22,472 17 17,925-13-
70-72 150,389 47,698 32 24,348 16 23,350-16-
71-73 167,643 59,685 36 35,573 21 24,112-14-
72-74 184,310 72,254 39 44,306 24 27,948-15-
73-75 197,716 84,027 42 56,863 29 27,164-14-
74-76 203,507 90,507 44 59,462 29 31,045-15-
75-77 202,116 92,079 46 63,788 32 28,291-14-
76-78 200,529 95,099 47 63,603 32 31,496-16-
77-79 197,342 97,937 50 65,606 33 32,331-16-
78-80 182,728 103,079 56 67,815 37 35,264-19-
111-206
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUNT PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
79-81 167,423 101,327 61 64,133 38 37,194-22-
80-82 154,700 112,127 72 54,683 35 57,444-37-
81-83 147,656 115,852 78 48,733 33 67,119-45-
82-84 144,164 126,680 88 45,603 32 81,077-56-
83-85 149,665 119,781 80 44,690 30 75,091-50-
84-86 146,591 114,767 78 34,860 24 79,907-55-
85-87 153,190 107,657 70 28,097 18 79,560-52-
86-88 167,146 111,060 66 27,329 16 83,731-50-
87-89 180,583 121,449 67 31,969 18 89,48.0-50-
88-90 187,634 120,174 64 39,184 21 80,990-43-
89-91 187,851 128,219 68 37,467 20 90,752-48-
90-92 184,274 133,511 72 31,631 17 101,880-55-
91-93 182,113 144,244 79 23,465 13 120,779-66-
92-94 181,875 148,184 81 18,657 10 129,527-71-
93-95 204,429 155,349 76 16,628 8 138,721-68-
94-96 211,708 169,159 80 11,687 6 157,472-74-
95-97 208,370 152,910 73 6,438 3 146,472-70-
96-98 136,837 103,240 75 6,489 5 96,751-71-
97-99 110,455 76,615 69 9,270 8 67,345-61-
98-00 114,512 71,848 63 15,580 14 56,268-49-
99-01 213,746 101,630 48 63,354 30 38,276-18-
00-02 235,274 106,057 45 66,394 28 39,663-17-
01-03 244,462 118,617 49 85,120 35 33,497-14-
02-04 208,297 144,203 69 43,076 21 101,127-49-
03-05 264,786 169,236 64 44,859 17 124,377-47-
04-06 315,030 196,965 63 29,200 9 167,765-53-
FIVE-YEAR AVERAGE
02-06 275,211 166,929 61 37,066 13 129,863-47-
111-207
IDAHO POWER COMPAN
ACCOUNT 370.00 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 38,731 0 1,315 3 1,315 3
1955 34,307 0 2,592 8 2,592 8
1956 145,399 0 6,668 5 6,668 5
1957 38,933 0 3,863 10 3,863 10
1958 41,733 0 3,531 8 3,531 8
1959 38,177 0 3,439 9 3,439 9
1960 44,962 0 2,588 6 2,588 6
1961 74,412 0 2,065 3 2,065 3
1962 109,953 0 2,730 2 2! 730 2
1963 84,171 0 892 1 892 1
1964 114,230 0 1,688 1 1,688 1
1965 128,408 0 2,372 2 2,372 2
1966 114,995 0 1,524 1 1,524 1
1967 124,725 0 1,459 1 1,459 1
1968 91,037 0 2,275 2 2,275 2
1969 90,158 0 6,705 7 6,705 7
1970 71,329 0 1,037 1 1,037 1
1971 77,709 0 664 1 664 1
1972 96,621 0 1,939 2 1,939 2
1973 102,734 0 1,300 1 1,300 1
1974 114,392 0 7,582 7 7,582 7
1975 133,417 0 1,650 1 1,650 1
1976 126,066 0 1,537 1 1,537 1
1977 151,841 0 698 0 698 0
1978 149,897 0 4,823 3 4,823 3
1979 129,187 0 0 0
1980 163,252 0 1,891 1 1,891 1
1981 151,259 0 3,827 3 3,827 3
1982 176,885 0 2,147 1 2,147 1
1983 152,989 0 6,223 4 6,223 4
1984 182,576 0 2,240 1 2,240 1
1985 153,721 0 3,110 2 3,110 2
1986 117,708 0 6,947 6 6,947 6
1987 122,998 0 9,119 7 9,119 7
1988 120,078 0 3,873 3 3,873 3
1989 1,096,701 1 0 0 1-0
1990 273,185 0 1,111 0 1,111 0
1991 311,050 0 2,355 1 2,355 1
1992 532,241 0 1,581 0 1,581 0
1993 299,045 0 1,943 1 1,943 1
1994 443,707 0 1,628 0 1,628 0
1995 552,151 0 782 0 782 0
111-208
IDAHO POWER COMPANY
ACCOUN 370.00 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUN PCT
1996 782,409 0 698 0 698 0
1997 804,006 0 36 0 36 0
1998 844,327 0 315 0 315 0
1999 1,018,497 0 0 0
2000 1,291,978 0 0 0
2001 1,259,322 0 0 0
2002 1,157,698 0 0 0
2003 932,287 6 0 0 6-0
2004 765,620 290,529 38 45,548 6 244,981-32-
2005 1,533,383 322,536 21 42,487 3 280,049-18-
2006 2,929,509 203,653-7-70,644 2 274,297 9
TOTAL 20,636,106 409,419 2 275,441 1 133,978-1~
THREE-YEAR MOVING AVERAGES
54-56 72,812 0 3,525 5 3,525 555-57 72,880 0 4,374 6 4,374 656-58 75,355 0 4,687 6 4,687 657-59 39,614 0 3,611 9 3,611 958-60 41,624 0 3,186 8 3,186 8
59-61 52,517 0 2,697 5 2,697 5
60-62 76,442 0 2,461 3 2,461 361-63 89,512 0 1,896 2 1,8.96 2
62-64 102,785 0 1,770 2 1,770 2
63-65 108,936 0 1,651 2 1,651 2
64-66 119,211 0 1,861 2 1,861 2
65-67 122,709 0 1,785 1 1,785 1
66-68 110,252 0 1,753 2 1,753 2
67-69 101,973 0 3,480 3 3,480 368-70 84,175 0 3,339 4 3,339 4
69-71 79,732 0 2,802 4 2,802 470-72 81,886 0 1,213 1 1,213 171-73 92,355 0 1,301 1 1,301 1
72-.74 104,582 0 3,607 3 3,607 373-75 116,848 0 3,511 3 3,511 374-76 124,625 0 3,590 3 3,590 375-77 137,108 0 1,295 1 1,295 176-78 142,601 0 2,353 2 2,353 277-79 143,642 0 1,840 1 1,840 178-80 147,445 0 2,238 2 2,238 2
~i-209
IDAHO POWER COMPAN
ACCOUN 370.00 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUNT PCT AMOUN PCT
THREE - YEAR MOVING AVERAGES
79-81 147,899 0 1,906 1 1,906 1
80-82 163,799 0 2,622 2 2,622 2
81-83 160,378 0 4,066 3 4,066 3
82-84 170,817 0 3,537 2 3,537 2
83-85 163,095 0 3,858 2 3,858 2
84-86 151,335 0 4,099 3 4,099 3
85-87 131,476 0 6,392 5 6,392 5
86-88 120,261 0 6,646 6 6,646 6
87-89 446,592 0 4,331 1 4,331 1
88-90 496,655 0 1,661 0 1,661 0
89-91 560,312 0 1,155 0 1,155 0
90-92 372,159 0 1,682 0 1,682 0
91-93 380,779 0 1,960 1 1,960 1
92-94 424,998 0 1,717 0 1,717 0
93-95 431,634 0 1,451 0 1,451 0
94-96 592,756 0 1,036 0 1,036 0
95-97 712,855 0 506 0 506 0
96-98 810,247 0 350 0 350 0
97-99 888,943 0 117 0 117 0
98-00 1,051,600 0 105 0 105 0
99-01 1,189,932 0 0 0
00-02 1,236,332 0 0 0
01-03 1,116,435 2 0 0 2-0
02-04 951,868 96,845 10 15,183 2 81,662-9-
03-05 1,077,097 204,357 19 29,345 3 175,012-16-
04-06 1,742,837 136,470 8 52,893 3 83,577-5-
FIVE- YEAR AVERAGE
02-06 1,463,699 81,883 6 31,736 2 50,147-3 -
111-210
IDAHO POWER COMPANY
ACCOUNT 371.00 INSTALLATION ON CUSTOMER PREMISES
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1962 808 142 18 521 64 379 47
1963 8,047 1,107 14 4,078 51 2,971 37
1964 18,169 2,601 14 8,554 47 5,953 33
1965 26,370 3,841 15 11,990 45 8,149 31
1966 35,230 5,918 17 17,981 51 12,063 34
1967 40,110 5,455 14 20,257 51 14,802 37
1968 36,551 6,174 17 18,542 51 12,368 34
1969 35,024 6,472 18 16,593 47 10,121 29
1970 34,273 6,400 19 18,302 53 11! 902 35
1971 41,405 9,569 23 18,541 45 8,972 22
1972 46,382 11,267 24 23,335 50 12,068 26
1973 68,660 14,153 21 32,781 48 18,628 27
1974 68,699 15,708 23 33,651 49 17,943 26
1975 85,497 20,127 24 41,154 48 21,027 25
1976 65,731 16,373 25 50,350 77 33,977 52
1977 77,407 19,739 26 38,154 49 18,415 24
1978 70,188 18,697 27 30,324 43 11,627 17
1979 70,209 19,641 28 32,460 46 12,819 18
1980 108,431 30,569 28 50,654 47 20,085 19
1981 92,022 39,048 42 44,181 48 5,133 6
1982 88,495 42,422 48 37,696 43 4,726-5-
1983 67,160 37,274 56 23,157 34 14,117-21-
1984 169,699 35,657 21 20,331 12 15,326-9-
1985 61,928 31,941 52 16,542 27 15,399-25-
1986 67,207 34,208 51 16,595 25 17,613-26-
1987 87,088 38,737 44 29,047 33 9,690-11-
1988 76,899 46,938 61 28,017 36 18,921-25-
1989 65,075 46,341 71 29,257 45 17,084-26-
1990 73,596 61,736 84 28,735 39 33,001-45-
1991 69,693 36,651 53 17,004 24 19,647-28-
1992 65,701 33,762 51 18,708 28 15,054-23-
1993 1,471,801 17,371 1 111,970 8 94,599 6
1994 77,490 29,000 37 11,564 15 17,436-23-
1995 17,897 23,627 132 15,087 84 8,540-48-
1996 34,890 43,045 123 13,775 39 29,270-84-
1997 11,968 46,021-385-7,909 66 53,930 451
1998 2,542 44,525 8,566 337 35,959-
1999 34,281 17,693 52 3,747 11 13,946-41-
2000 77,887 8,367 11 8,146 10 221-0
2001 96,981 35,353 36 15,173 16 20,180-21-
2002 38,964 42,435 109 10,169 26 32,266-83-
2003 44,730 38,878 87 10,513 24 28,365-63-
111-211
IDAHO POWER COMPANY
ACCOUNT 371. 00 INSTALLATION ON CUSTOMER PREMISES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
2004 35,663 49,727 139 12,606 35 37,121-104-
2005 46,710 43,172 92 6,641 14 36,531-78-
2006 39,279 11,299-29-6,227-16-5,072 13
TOTAL 3,952,837 1,034,541 26 1,007,131 25 27,410-1-
THREE-YEAR MOVING AVERAGES
62-64 9,008 1,283 14 4,384 49 3,101 34
63-65 17,529 2,516 14 8,207 47 5,691 32
64-66 26,590 4,120 15 12,842 48 8,722 33
65-67 33,903 5,071 15 16,743 49 11,672 34
66-68 37,297 5,849 16 18,927 51 13,078 35
67-69 37,228 6,034 16 18,464 50 12,430 33
68-70 35,283 6,349 18 17,812 50 11,463 32
69-71 36,901 7,480 20 17,812 48 10,332 28
70-72 40,687 9,079 22 20,059 49 10,980 27
71-73 52,149 11,663 22 24,886 48 13,223 25
72-74 61,247 13,709 22 29,922 49 16,213 26
73-75 74,285 16,663 22 35,862 48 19,199 26
74-76 73,309 17,403 24 41,718 57 24,315 33
75-77 76,212 18,746 25 43,219 57 24,473 32
76-78 71,109 18,270 26 39,609 56 21,339 30
77-79 72,601 19,359 27 33,646 46 14,287 20
78-80 82,943 22,969 28 37,813 46 14,844 18
79-81 90,221 29,753 33 42,432 47 12,679 14
80-82 96,316 37,346 39 44,177 46 6,831 7
81-83 82,559 39,581 48 35,011 42 4,570-6-
82-84 108,451 38,451 35 27,061 25 11,390-11-
83-85 99,596 34,957 35 20,010 20 14,947-15-
84-86 99,611 33,935 34 17,823 18 16,112-16-
85-87 72,074 34,962 49 20,728 29 14,234-20-
86-88 77,065 39,961 52 24,553 32 15,408-20-
87-89 76,354 44,005 58 28,774 38 15,231-20-
88-90 71,857 51,672 72 28,670 40 23,002-32-
89-91 69,455 48,243 69 24,999 36 23,244-33 -
90-92 69,663 44,050 63 21,482 31 22,568-32-
91-93 535,732 29,261 5 49,227 9 19,966 4
92-94 538,331 26,711 5 47,414 9 20,703 4
93-95 522,396 23,333 4 46,207 9 22,874 4
94-96 43,426 31,891 73 13,475 31 18,416-42-
111-212
IDAHO POWER COMPANY
ACCOUNT 371.00 INSTALLATION ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
95-97 21,585 6,883 32 12,257 57 5,374 2596-98 16,467 13,850 84 10,083 61 3,767-23-97-99 16,264 5,399 33 6,741 41 1,342 8
98-00 38,237 23,529 62 6,819 18 16,710-44-
99-01 69,716 20,471 29 9,022 13 11,449-16-
00-02 71,278 28,718 40 11,162 16 17,556-25-
01-03 60,225 38,889 65 11,951 20 26,938-45-
02-04 39,786 43,680 110 11,096 28 32,584-82-
03-05 42,367 43,926 104 9,920 23 34,006-80-
04-06 40,550 27,200 67 4,340 11 22,860-56-
FIVE-YEAR AVERAGE
02-06 41,069 32,583 79 6,740 16 25,843-63-
~i-213
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUN PCT
1954 14,471 2,197 15 2,444 17 247 2
1955 6,467 1,194 18 2,357 36 1,163 18
1956 6,484 1,264 19 3,213 50 1,949 30
1957 6,474 1,363 21 2,143 33 780 12
1958 22,376 1,222 5 2,503 11 1,281 6
1959 7,732 2,002 26 2,398 31 396 5
1960 11,593 2,978 26 4,297 37 1,319 11
1961 19,137 1,841 10 4,107 21 2,266 12
1962 9,262 2,124 23 3,574 39 1,450 16
1963 16,238 3,341 21 3,318 20 23-0
1964 21,229 3,891 18 5,109 24 1,218 6
1965 51,708 7,177 14 11,302 22 4,125 8
1966 34,062 5,272 15 5,472 16 200 1
1967 39,862 6,386 16 5,784 15 602-2-
1968 42,368 8,024 19 8,344 20 320 1
1969 41,451 11,460 28 5,215 13 6,245-15-
1970 29,410 6,944 24 2,729 9 4,215-14-
1971 63,742 13,184 21 5,899 9 7,285-11-
1972 62,699 12,734 20 3,054 5 9,680-15-
1973 46,936 12,205 26 3,178 7 9,027-19-
1974 62,429 15,430 25 680 1 14,750-24-
1975 77,371 18,089 23 0 18,089-23-
1976 45,239 14,210 31 0 14,210-31-
1977 52,708 12,173 23 2,301 4 9,872-19-
1978 47,147 14,388 31 6,526 14 7,862-17-
1979 24,429 5,799 24 2,155 9 3,644-15-
1980 23,793 14,253 60 6,109 26 8,144-34-
1981 48,005 22,306 46 5,884 12 16,422-34-
1982 195,063 81,838 42 18,008 9 63,830-33-
1983 433,125 125,003 29 18,172 4 106,831-25-
1984 507,186 81,330 16 16,533 3 64,797-13-
1985 240,750 81,224 34 14,135 6 67,089-28-
1986 223,026 47,001 21 7,099 3 39,902-18-
1987 89,728 12,539 14 7,239 8 5,300-6-
1988 17,521 10,624 61 4,687 27 5,937-34-
1989 20,145 10,542 52 10,616 53 74 0
1990 42,174 12,648 30 5,748 14 6,900-16-
1991 34,071 20,125 59 4,539 13 15,586-46-
1992 30,213 15,694 52 5,589 18 10,105-33-
1993 27,329 19,372 71 4,488 16 14,884-54-
1994 42,092 15,854 38 6,214 15 9,640-23-
1995 53,995 18,748 35 7,479 14 11,269-21-
111-214
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1996 76,995 23,662 31 4,484 6 19,178-25-
1997 64,358 21,977 34 996 2 20,981-33-
1998 6,482 28,668 442 2,591 40 26,077-402-
1999 29,816 16,950 57 2,141 7 14,809-50-
2000 30,889 12,318 40 2,793 9 9,525-31-
2001 68,110 49,640 73 41,971 62 7,669-11-
2002 80,005 15,538 19 7,829 10 7,709-10-
2003 59,693 26,139 44 30,708-51-56,847-95-
2004 44,694 35,221 79 6,697 15 28,524-64-
2005 70,098 33,684 48 4,781 7 28,903-41-
2006 63,807 81,515 128 22,618 35 58,897-92-
TOTAL 3,486,187 1,121,305 32 306,834 9 814,471-23-
THREE-YEAR MOVING AVERAGES
54-56 9,141 1,552 17 2,671 29 1,119 12
55-57 6,475 1,274 20 2,571 40 1,297 20
56-58 11,778 1,283 11 2,620 22 1,337 11
57-59 12,194 1,529 13 2,348 19 819 7
58-60 13,900 2,067 15 3,066 22 999 7
59-61 12,821 2,274 18 3,601 28 1,327 10
60-62 13,331 2,314 17 3,993 30 1,679 13
61-63 14,879 2,435 16 3,666 25 1,231 8
62-64 15,576 3,119 20 4,000 26 881 6
63-65 29,725 4,803 16 6,576 22 1,773 6
64-66 35,666 5,447 15 7,294 20 1,847 5
65-67 41,877 6,278 15 7,519 18 1,241 3
66-68 38,764 6,561 17 6,533 17 28-0
67-69 41,227 8,623 21 6,448 16 2,175-5-
68-70 37,743 8,809 23 5,429 14 3,380-9-
69-71 44,868 10,529 23 4,614 10 5,915-13-
70-72 51,950 10,954 21 3,894 7 7,060-14-
71-73 57,792 12,708 22 4,044 7 8,664-15-
72-74 57,355 13,456 23 2,304 4 11,152-19-
73-75 62,245 15,241 24 1,286 2 13,955-22-
74-76 61,680 15,910 26 227 0 15,683-25-
75-77 58,439 14,824 25 767 1 14,057-24-
76-78 48,365 13,590 28 2,942 6 10,648-22-
77-79 41,428 10,787 26 3,661 9 7,126-17-
78-80 31,790 11,480 36 4,930 16 6,550-21-
111-215
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
SUMRY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
79-81 32,076 14,119 44 4,716 15 9,403-29-80-82 88,954 39,466 44 10,000 11 29,466~33-81-83 225,398 76,382 34 14,021 6 62,361-28-82-84 378,458 96,057 25 17,571 5 78,486-21-83-85 393,687 95,852 24 16,280 4 79,572-20-84-86 323,654 69,852 22 12,589 4 57,263-18-85-87 184,501 46,921 25 9,491 5 37,430-20-86-88 110,092 23,388 21 6,342 6 17,046-15-87-89 42,465 11,235 26 7,514 18 3,72.1-9-88-90 26,613 11,271 42 7,017 26 4,254-16-89-91 32,130 14,438 45 6,968 22 7,470-23-90-92 35,486 16,156 46 5,292 15 10,864-31-91-93 30,538 18,397 60 4,872 16 13,525-44-92-94 33,211 16,973 51 5,430 16 11,543-35-93-95 41,139 17,991 44 6,060 15 11,931-29-94-96 57,694 19,421 34 6,059 11 13,362-23-95-97 65,116 21,462 33 4,320 7 17,142-26-96-98 49,278 24,769 50 2,691 5 22,078-45-97-99 33,552 22,532 67 1,910 6 20,622-61~98-00 22,396 19,312 86 2,508 11 16,804-75-99-01 42,938 26,303 61 15,635 36 10,668-25-
00-02 59,668 25,832 43 17,531 29 8,301-14-
01-03 69,269 30,439 44 6,364 9 24,075-35-02-04 61,464 25,633 42 5,394 -9-31,027-50-
03-05 58,162 31,681 54 6,410-11-38,091-65-04-06 59,533 50,140 84 11,365 19 38,775-65-
FIVE-YEAR AVERAGE
02-06 63,659 38,419 60 2,243 4 36,176-57-
~i-216
IDAHO POWER COMPANY
ACCOUNS 390.00 THRU 390.20 STRUCTURES AN IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1961 10,211 205 2 200 2 5-0
1962 6,527 172 3 135 2 37-1-
1963 74,603 391 1 29,575 40 29,184 39
1964 24,986 4,473 18 60 0 4,413-18-
1965 7,334 162 2 165 2 3 0
1966 4,453 12 0 0 12-0
1967 1,362 686 50 10 1 676-50-
1968 4,565 291 6 200 4 91-2-
1969 6,502 868 13 0 868-13-
1970 6,083 1,010 17 9,812 161 8,802 145
1971 27,001 3,729 14 1,946 7 1,783-7-
1972 44,667 0 275 1 275 1
1973 8,760 21 0 0 21-0
1974 47,098 0 9,249 20 9,249 20
1975
1976 20,550 4,920 24 0 4,920-24-
1977 11,220 0 64,543 575 64,543 575
1978 71,091 374 1 2,600 4 2,226 3
1979 63,084 8,309 13 34,745 55 26,436 42
1980 16,136 18,901 117 9,124 57 9,777-61-
1981 42,191 25,844 61 1,510 4 24,334-58-
1982 54,227 55,373 102 437 1 54,936-101-
1983 100,414 27,682 28 1,994 2 25,688-26-
1984 72,054 14,500 20 0 14,500-20-
1985 221,380 38,269 17 835 0 37,434-17-
1986 192,608 7,767 4 95,966 50 88,199 46
1987 109,981 0 27,844 25 27,844 25
1988 44,597 8,785 20 0 8,785-20-
1989 19,334 6,445 33 0 6,445-33 -
1990 349,188 31,698 9 7,500 2 24,198-7-
1991 87,701 55,458 63 2,675 3 52,783-60-
1992 204,566 30,015 15 111,648 55 81,633 40
1993 990,168 293,769 30 134,855 14 158,914-16-
1994 128,921 203,080 158 4,995 4 198,085- 154-
1995 380,071 11,824 3 0 11,824-3 -
1996 556,577 117,514 21 124,531 22 7,017 1
1997 203,948 101,914 50 0 101,914-50-
1998 67,575 30,943-46-0 30,943 46
1999 673,167 128,239-19-125 0 128,364 19
2000 802,890 356,112-44-269 0 356,381 44
2001 163,498 1,056,391-646-154,305 94 1,210,696 740
2002 1,956,625 33,632-2-237-0 33,395 2
111-217
IDAHO POWER COMPAN
ACCOUNTS 390.00 THRU 390.20 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
2003 116,210 4,240 4 153,178-132-157,418-135-
2004 392,033 63,981 16 103,267 26 39,286 10
2005 231,812 54,233 23 43 0 54,190-23-
2006 279,334 30,304 11 357 0 29,947-11-
TOTAL 8,897,303 378,098-4-782,380 9 1,160,478 13
THREE-YEAR MOVING AVERAGES
61"'63 30,447 256 1 9,970 33 9,714 32
62-64 35,372 1,679 5 9,923 28 8,244 23
63-65 35,641 1,675 5 9,933 28 8,258 23
64-66 12,258 1,549 13 75 1 1,474-12-
65-67 4,383 287 7 58 1 229-5-
66-68 3,460 330 10 70 2 260-8-
67-69 4,143 615 15 70 2 545-13-
68-70 5,717 723 13 3,337 58 2,614 46
69-71 13,195 1,869 14 3,919 30 2,050 16
70-72 25,917 1,580 6 4,011 15 2,431 9
71-73 26,809 1,250 5 740 3 510-2-
72-74 33,508 7 0 3,175 9 3,168 9
73-75 18,619 7 0 3,083 17 3,076 17
74-76 22,549 1,640 7 3,083 14 1,443 6
75-77 10,590 1,640 15 21,514 203 19,874 188
76-78 34,287 1,765 5 22,381 65 20,616 60
77-79 48,465 2,894 6 33,963 70 31,069 64
78-80 50,104 9,195 18 15,490 31 6,295 13
79-81 40,470 17,685 44 15,126 37 2,559-6-
80-82 37,518 33,373 89 3,690 10 29,683-79-
81-83 65,611 36,300 55 1,314 2 34,986-53-
82-84 75,565 32,518 43 810 1 31,708-42-
83-85 131,283 26,817 20 943 1 25,874-20-
84-86 162,014 20,179 12 32,267 20 12,088 7
85-87 174,656 15,345 9 41,548 24 26,203 15
86-88 115,729 5,517 5 41,270 36 35,753 31
87-89 57,971 5,077 9 9,281 16 4,204 7
88-90 137,706 15,643 11 2,500 2 13,143-10-
89-91 152,074 31,200 21 3,392 2 27,808-18-
90-92 213,818 39,057 18 40,608 19 1,551 1
91-93 427,478 126,414 30 83,059 19 43,355-10-
92-94 441,218 175,621 40 83,833 19 91,788-21-
111-218
IDAHO POWER COMPANY
ACCOUNTS 390.00 THRU 390.20 STRUCTURES AN IMPROVEMENTS
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
93-95 499,720 169,558 34 46,617 9 122,941-25-94-96 355 t 190 110,806 31 43,175 12 67,631-19-95-97 380,199 77,084 20 41,510 11 35,574-9-
96-98 276,033 62,829 23 41,510 15 21,319-8-97-99 314,897 19,089-6-42 0 19,131 6
98-00 514,544 171,765-33-131 0 171,896 3399-01 546,518 513,581-94-51,566 9 565,147 103
00-02 974,338 482,045-49-51,446 5 533,491 55
01-03 745,444 361,928-49-297 0 362,22.5 49
02-04 821,623 11,530 1 16,716-2-28,246-3 -
03-05 246,685 40,818 17 16,623-7-57,441-23-
04-06 301,060 49,506 16 34,556 11 14,950-5-
FIVE-YEAR AVERAGE
02-06 595,203 23,825 4 9,949-2-33,774-6-
111-219
IDAHO POWER COMPANY
ACCOUNT 392.00 TRASPORTATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUN PCT
1961 214,111 1,608 1 78,335 37 76,727 36
1962 263,335 1,604 1 66,275 25 64,671 25
1963 238,960 1,251 1 53,236 22 51,985 22
1964 171,926 578 0 32,927 19 32,349 19
1965 252,034 643 0 50,683 20 50,040 20
1966 272,737 440 0 54,559 20 54,119 20
1967 251,879 885 0 38,535 15 37,650 15
1968 337,710 167 0 87,872 26 87,705 26
1969 401,876 133 0 73,593 18 73 i 460 18
1970 290,737 232 0 58,010 20 57,778 20
1971 279,864 0 58,194 21 58,194 21
1972 281,338 0 98,158 35 98,158 35
1973 162,481 126 0 27,392 17 27,266 17
1974 301,766 0 45,218 15 45,218 15
1975 140,915 0 30,886 22 30,886 22
1976 450,870 136 0 99,057 22 98,921 22
1977 345,928 0 67,481 20 67 1481 20
1978 725,993 0 203,237 28 203,237 28
1979 520,202 5,848 1 204,039 39 198,191 38
1980 547,462 4,513 1 157,745 29 153,232 28
1981 609,544 13,789 2 167,979 28 154,190 25
1982 1,016,358 27,573 3 335,420 33 307,847 30
1983 1,132,187 45,008 4 312,581 28 267,573 24
1984 545,751 24,500 4 165,390 30 140,890 26
1985 1,311,231 43,512 3 319,916 24 276,404 21
1986 1,561,767 44,320 3 504,934 32 460,614 29
1987 944,640 96 0 399,550 42 399,454 42
1988 1,228,938 20,923 2 299,144 24 278,221 23
1989 765,664 0 283,837 37 283,837 37
1990 1,769,465 31,790 2 391,988 22 360,198 20
1991 1,317,925 18,631 1 282,543 21 263,912 20
1992 1,594,827 17,869 1 350,194 22 332,325 21
1993 1,365,227 0 340,868 25 340,868 25
1994 1,909,426 5,400 0 521,151 27 515,751 27
1995 1,949,736 33,567 2 1,391 0 32,176~2-
1996 1,332,689 700-0 555,394 42 556,094 42
1997 1,343,838 13,519 1 374,290 28 360,771 27
1998 1,788,042 79-0 365,047 20 365,126 20
1999 1,678,908 131-0 702,314 42 702,445 42
2000 1,385,920 8 0 226,885 16 226,877 16
2001 1,966,998 47,000-2-375,352 19 422,352 21
2002 1,695,448 0 256,174 15 256,174 15
111-220
IDAHO POWER COMPANY
ACCOUNT 392.00 TRASPORTATION EQUIPMENT
SUMRY OF BOOK SALVAGE
COST OF GROSS NET
REGULR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
2003 1,477,409 0 222,213 15 222,213 15
2004 1,167,347 0 310,204 27 310,204 27
2005 1,123,846 51 0 175,744 16 175,693 16
2006 1,785,800 0 308,235 17 308,235 17
TOTAL 42,221,055 310,810 1 10,134,170 24 9,823,360 23
THREE - YEAR MOVING AVERAGES
61-63 238,802 1,488 1 65,949 28 64,461 27
62-64 224,740 1,144 1 50,813 23 49,669 22
63-65 220,973 824 0 45,615 21 44,791 20
64-66 232,232 554 0 46,056 20 45,502 20
65-67 258,883 656 0 47,926 19 47,270 18
66-68 287,442 497 0 60,322 21 59,825 21
67-69 330,488 395 0 66,667 20 66,272 20
68-70 343,441 177 0 73,158 21 72,981 21
69-71 324,159 122 0 63,266 20 63,144 19
70-72 283,980 77 0 71,454 25 71,377 25
71-73 241,228 42 0 61,248 25 61,206 25
72-74 248,528 42 0 56,923 23 56,881 2373-75 201,721 42 0 34,499 17 34,457 17
74-76 297,850 45 0 58,387 20 58,342 20
75-77 312,571 45 0 65,808 21 65, '163 21
76-78 507,597 45 0 123,258 24 123,213 24
77-79 530,708 1,949 0 158,252 30 156,303 29
78-80 597,886 3,454 1 188,340 32 184,886 31
79-81 559,069 8,050 1 176,588 32 168,538 30
80-82 724,455 15,292 2 220,381 30 205,089 28
81-83 919,363 28,790 3 271,993 30 243,203 26
82-84 898,099 32,360 4 271,130 30 238,770 27
83..85 996,390 37,673 4 265,962 27 228,289 23
84-86 1,139,583 37,444 3 330,080 29 292,636 2685-87 1,272,546 29,309 2 408,133 32 378,824 30
86-88 1,245,115 21,780 2 401,209 32 379,429 30
87-89 979,747 7,006 1 327,510 33 320,504 33
88-90 1,254,689 17,571 1 324,990 26 307,419 25
89-91 1,284,351 16,807 1 319,456 25 302,649 24
90-92 1,560,739 22,763 1 341,575 22 318,812 20
91-93 1,425,993 12,167 1 324,535 23 312,368 22
92-94 1,623,160 7,756 0 404,071 25 396,315 24
111-221
IDAHO POWER COMPAN
ACCOUNT 392.00 TRASPORTATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT peT AMOUNT PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
93-95 1,741,463 12,989 1 287,803 17 274,814 16
94-96 1,730,617 12,756 1 359,312 21 346,556 20
95-97 1,542,088 15,462 1 310,359 20 294,897 19
96-98 1,488,190 4,247 0 431,577 29 427,330 29
97-99 1,603,596 4,436 0 480,550 30 476,114 30
98-00 1,617,623 67-0 431,415 27 431,482 27
99-01 1,677,275 15,708-1-434,850 26 450,558 27
00-02 1,682,788 15,664-1-286,137 17 301,801 18
01-03 1,713,285 15,667-1-284,580 17 300,247 18
02-04 1,446,735 0 262,864 18 262,864 18
03-05 1,256,201 17 0 236,054 19 236,037 19
04-06 1,358,998 17 0 264,728 19 264,711 19
FIVE-YEAR AVERAGE
02-06 1,449,970 10 0 254,514 18 254,504 18
111-222
IDAHO POWER COMPANY
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGUL REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUN PCT
1961 3,673 136 4 301 8 165 4
1962 71,813 21 0 36,368 51 36,347 51
1963 46,203 272 1 20,600 45 20,328 44
1964 5,177 0 2,500 48 2,500 48
1965 32,616 0 6,876 21 6,876 21
1966 15,396 0 3,600 23 3,600 23
1967 7,070 0 2,500 35 2,500 35
1968 20,910 0 7,021 34 7,021 34
1969 29,544 119 0 2,975 10 2,.856 10
1970 55,135 227 0 3,927 7 3,700 7
1971
1972 15,640 0 4,415 28 4,415 28
1973 20,019 0 8,311 42 8,311 42
1974 13,312 0 0 0
1975 9,258 0 17,312 187 17,312 187
1976 28,455 0 7,725 27 7,725 27
1977 300 300
1978 78,317 0 29,179 37 29,179 37
1979 8,689 22 0 945 11 923 11
1980 37,404 0 6,024 16 6,024 16
1981 61,144 782 1 18,340 30 17,558 29
1982 35,013 0 16,570 47 16,570 47
1983 75,704 0 40,420 53 40,420 53
1984 61,046 0 46,425 76 46,425 76
1985 154,210 0 69,616 45 69,616 45
1986 470,204 0 181,849 39 181,849 39
1987 37,870 0 68,357 181 68,357 181
1988 34,738 986 3 3,972 11 2,986 9
1989 1,673 0 0 0
1990 83,305 0 18,217 22 18,217 22
1991 107,508 196 0 2,250 2 2,054 2
1992 675,869 0 129,383 19 129,383 19
1993 10,943 0 4,155 38 4,155 38
1994 742,357 0 100,227 14 100,227 14
1995 227,971 1,500 1 254,429 112 252,929 111
1996 849,429 139 0 453,426 53 453,287 53
1997 271,205 0 1,334 0 1,334 0
1998 176,807 0 64,091 36 64,091 36
1999 87,582 3,126 4 96,114 110 92,988 106
2000 101,474 0 95,773 94 95,773 94
2001 111,033 0 0 0
2002 26,685 0 14,030 53 14,030 53
111-223
IDAHO POWER COMPANY
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
2003 279,842 0 58,006 21 58,006 21
2004 27,567 0 12,420 45 12,420 45
2005 142,603 0 39,560 28 39,560 28
2006 450,791 0 165,092 37 165,092 37
TOTAL 5,803,204 7,526 0 2,114,935 36 2,107,409 36
THREE-YEAR MOVING AVERAGES
61-63 40,563 143 0 19,090 47 18,947 47
62-64 41,064 98 0 19,823 48 19,725 48
63-65 27,999 91 0 9,992 36 9,901 35
64-66 17,730 0 4,325 24 4,325 24
65-67 18,361 0 4,325 24 4,325 24
66-68 14,459 0 4,374 30 4,374 30
67-69 19,175 40 0 4,165 22 4,125 22
68-70 35,196 115 0 4,641 13 4,526 13
69-71 28,226 115 0 2,301 8 2,186 8
70-72 23,592 76 0 2,781 12 2,705 11
71-73 11,886 0 4,242 36 4,242 36
72-74 16,324 0 4,242 26 4,242 26
73-75 14,196 0 8,541 60 8,541 60
74-76 17,008 0 8,346 49 8,346 49
75-77 12,571 0 8,446 67 8,446 67
76-78 35,591 0 12,401 35 12,401 35
77-79 29,002 7 0 10,141 35 10,134 35
78~80 41,470 7 0 12,049 29 12,042 29
79-81 35,746 268 1 8,436 24 8,168 23
80-82 44,520 261 1 13,645 31 13,384 30
81-83 57,287 261 0 25,110 44 24,849 43
82-84 57,254 0 34,472 60 34,472 60
83-85 96,987 0 52,154 54 52,154 54
84-86 228,487 0 99,297 43 99,297 43
85-87 220,761 0 106,607 48 106,607 48
86-88 180,937 329 0 84,726 47 84,397 47
87-89 24,760 329 1 24,110 97 23,781 96
88-90 39,905 329 1 7,396 19 7,067 18
89-91 64,162 65 0 6,822 11 6,757 11
90-92 288,894 65 0 49,950 17 49,885 17
91-93 264,773 65 0 45,263 17 45,198 17
92-94 476,390 0 77,922 16 77,922 16
111-224
IDAHO POWER COMPAN
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE - YEAR MOVING AVERAGES
93-95 327,090 500 0 119,604 37 119,104 36
94-96 606,586 546 0 269,361 44 268,815 4495-97 449,535 546 0 236,396 53 235,850 52
96-98 432,480 46 0 172,950 40 172,904 40
97-99 178,531 1,042 1 53,846 30 52,804 3098-00 121,954 1,042 1 85,326 70 84,284 6999-01 100,030 1,042 1 63,962 64 62,920 6300-02 79,731 0 36,601 46 36,601 4601-03 139,187 0 24,012 17 24,012 1702-04 111,365 0 28,152 25 28,152 2503-05 150,004 0 36,662 24 36,662 2404-06 206,987 0 72,357 35 72,357 35
FIVE-YEAR AVERAGE
02-06 185,497 0 57,822 31 57,822 31
111-225
YEA
(1 )
IDAHO POWER COMPAN
. ACCOUNT 310.20 LAND AND WATER RIGHTS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
JIM BRIDGER PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R4
PROBABLE RETIREMENT YEA.. 6-2026
NET SALVAGE PERCENT.. 0
1974
1979
2003
190,524.48
5,620.166,870.62
203,015.26
119,935
3,305
1,046
124,286
128,506
3,5411,121
133,168
FUT. BOOK
ACCRUALS
(5)
62,0182,0795,750
69,847
REM.
LIFE
(6 )
18.9619.1719.48
ANAL
ACCRUAL
(7)
3,271
108
295
3,674
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 19.0 1.81
111-227
IDAHO POWER COMPANY
ACCOUNT 311. 00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3 )(4 )(5)(6 )(7)
BOARDMA PLAT
INTERIM SURVIVOR CURVE..IOWA 100-Sl
PROBABLE RETIREMENT YEA..6-2030
NET SALVAGE PERCENT. .-10
1980 13,079,653.24 7,680,111 10,184,662 4,202,957 22.58 186,13619851,304.66 691 916 519 22.78 23198624,778.63 12,791 16,962 10,294 22.82 4511987811.67 408 541 352 22.85 1519881,078.34 526 698 488 22.89 2119894,552.28 2,154 2,856 2,152 22.92 94199026,339.98 12,042 15,969 13,005 22.96 56619918,092.57 3,565 4,728 4,174 22.99 1821993140,092.87 56,633 75,102 79,000 23.06 3,4261994119,771.35 46,086 61,115 70,633 23.09 3,059199721,047.06 6,709 8,897 14,255 23.18 615200111,159.98 2,342 3,106 9,170 23.29 394200385,707.54 12,303 16,315 77,963 23.33 3,342200430,569.55 3,252 4,312 29,315 23.35 1,255200540,098.15 2,660 3,527 40,581 23.37 1,736200669,706.47 1,603 2,126 74,551 23.39 3,187
13,664,764.34 7,843,876 10,401,832 4,629,409 204,502
JIM BRIDGER PLAT
INTERIM SURVIVOR CUVE..IOWA 100-Sl
PROBABLE RETIREMENT YEA..6-2026
NET SALVAGE PERCENT. .-10
1973 83,166.88 57,982 67,988 23,496 18.70 1,256197433,947,081. 08 23,405,833 27,444,995 9,896,794 18.73 528,393197919,075,559.45 12,319,187 14,445,119 6,537,996 18.88 346,2921980239,977.65 152,683 179,032 84,943 18.90 4,494
1982 11,175.99 6,873 8,059 4,235 18.96 2231983643,415.35 388,346 455,363 252,394 18.99 13,2911984185,477.20 109,765 128,707 75,318 19.01 3,9621985386,374.84 223,811 262,434 162,578 19.04 8,5391986723,466.73 409,764 480,477 315,336 19.06 16,5441987207,137.86 114,427 134,174 93,678 19.09 4,907
1988 100,570.93 54,119 63,458 47,170 19.11 2,468198948,547.69 25,366 29,743 23,659 19.14 1,236
~i-228
IDAHO POWER COMPANY
ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4 )(5)(6 )(7 )
JIM BRIDGER PLAT
INTERIM SURVIVOR CUVE..IOWA 100-Sl
PROBABLE RETIREMENT YEA. .6-2026
NET SALVAGE PERCENT. .-10
1990 9,539.54 4,831 5,665 4,828 19.16 25219911,525,817.71 746,888 875,779 802,620 19.18 41,84719921,236,807.27 582,697 683,254 677,234 19.21 35,2541993320,691. 70 144,914 169,922 182,839 19.23 9,5081994636,675.52 274,815 322,240 378,103 19.25 19,6421995551,450.65 226,078 265,093 341,503 19.27 17,722199688,359.28 34,174 40,071 57,124 19.29 2,961199796,130.91 34,790 40,794 64,950 19.31 3,36419981,074,327.85 360,082 422,222 759,539 19.33 39,2932001100,612.13 24,426 28,641 82,032 19.38 4,2332002395,618.21 81,988 96,137 339,043 19.39 17,4852003602,901.47 101,336 118,823 544,369 19.41 28,0462004279,009.52 35,018 41,061 265,849 19.42 13,6892005227,276.48 17,925 21,018 228,986 19.43 11,7852006401,805.04 11,094 13,009 428,977 19.44 22,067
63,198,974.93 39,949,212 46,843,278 22,675,593 1,198,753
VALMY UNIT # 1 PLAT
INTERIM SURVIVOR CURVE..IOWA 100-Sl
PROBABLE RETIREMENT YEA..6-2031
NET SALVAGE PERCENT. .-10
1981 26,789,358.28 15,149,650 20,268,275 9,200,019 23.53 390,99119821,401,258.99 776,704 1,039,130 502,255 23.58 21,300198565,718.51 34,070 45,581 26,709 23.70 1,12719861,276.08 645 863 541 23.74 23198820,875.47 9,964 13,331 9,632 23.82 4041989323,214.68 149,396 199,872 155,664 23.86 6,524199049,900.48 22,275 29,801 25,090 23.90 1,0501991119,856.27 51,511 68,915 62,927 23.94 2,629199231,908.32 13,162 17,609 17,490 23.97 730199373,321. 38 28,890 38,651 42,003 24.01 1,749199443,225.12 16,195 21,667 25,881 24.04 1,0771995233,694.46 82,749 110,707 146,357 24.08 6,078199662,051.73 20,641 27,615 40,642 24.11 1,686
111-229
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31~ 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
VALMY UNIT # 1 PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-Sl
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -10
1998
1999
2003
23,812.1495,315.8682,834.54
6,79724,754
11,435
9,09433,11815,298
FUT. BOOK
ACCRUALS
(5)
17,09971,72975,820
29,417,622.31 16,398,838 21,939,527 10,419,858
VALMY UNIT # 2 PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-Sl
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. -10
1985
1986
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
2004
23,486,888.351,276.0920,875.45322,533.3545,740.9883,968.5529,863.3418,382.7043,225.1163,400.203,060.54
67,661. 4668,456.20
11,246,227
5949,148136,664
18,67232,92811,212
6,57614,673
20,287
91618,823
6,130
15,295,735
80812,442185,87425,39544,78515,2498,94419,95627,5921,24625,6018,337
10,539,842
59610,521168,91324,92047,58017,60111,27727,59242,1482,12148,82766,965
24,255,332.32 11,522,850 15,671,964 11,008,903
130,536,693.90 75,714,776 94,856,601 48,733,763
REM.
LIFE
(6 )
24.1724.2024.31
27.35
27.4027.5127.5627.6227.6727.7227.7727.8127.8627.9127.9528.22
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 21.7
111-230
ANAL
ACCRUAL
(7)
7072,9643,119
442,158
385,369
22
3826,129
9021,720
635
406
9921,513
761,7472,373
402,266
2,247,679
1. 72
YEA
(1)
IDAHO POWER COMPAN
ACCOUNT 312.10 BOILER PLA EQUIPMENT - SCRUBBERS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
JIM BRIDGER PLA
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR. . 6-2026
NET SALVAGE PERCENT.. -5
1979
1987
1988
1991
1992
1993
1994
1995
1996
1997
2001
2003
2004
2005
2006
9,221,391.1522,795,230.7111,922,157.8112,226,356.74186,346.65202,056.0460,496.24104,825.81165,381.93604,889.81122,249.82157,856.26961,099.87137,454.9540,571.86
5,729,11212,056,0566,136,4545,716,616
83,920
87,240
24,932
40,989
61,021
208,832
28,291
25,244
114,741
10,319
1,074
7,777,350
16,366,2648,330,3227,760,386
113,923118,42933,84655,64382,837283,49238,40534,269155,76314,0081,458
FU. BOOK
ACCRUALS
(5)
1,905,1117,568,7284,187,9445,077,28981,74193,73029,675
54,424
90,814
351,642
89,957131,480
853,392
130,32041,142
58,908,365.65 30,324,841 41,166,395 20,687,389
VALMY UNIT # 2 PLAT
INTERIM SURVIVOR CUVE.. IOWA 60-R3
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCEN.. - 5
1985
1992
1993
1994
2003
2006
19,821,852.4056,096.033,434.6151,903.19980,045.6027,918.74
9,205,566
20,250
1,180
16,894
113,710
504
13,437,20529,5591,72224,660165,980
736
7,375,740
29,3421,884
29,838
863,06828,579
20,941,250.57 9,358,104 13,659,862 8,328,451
79,849,616.22 39,682,945 54,826,257 29,015,840
REM.
LIFE
(6 )
18.1718.7418.8018.9518.9919.0319.0719.1119.1419.1719.2819.3219.3419.3519.37
26.1127.0527.1627.2627.9228.07
ANAL
ACCRUAL
(7 )
104,849403,881222,763267,9314,3044,9251,5562,8484,74518,3434,6666,80544,1266,7352,124
1,100,601
282,487
1,085
69
1,095
30,9121,018
316,666
1,417,267
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 20.5 1.77
111-231
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 312.20 BOILER PLAT EQUIPMENT - OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
BOARDMA PLAT
INTERIM SURVIVOR CUVE.. IOWA 70 - R1 . 5
PROBABLE RETIREMENT YEAR.. 6-2030
NET SALVAGE PERCENT.. - 5
1980
1983
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
2000
2001
2002
2003
2004
2005
2006
28,102,385.39
624,131.9128,823.09
85,795.249,228.4533,824.0110,357.61189,610.5893,637.88276,244.32
423,331. 63270,219.86
388,634.84770,311.76
82,384.86
620,155.41147,605.6092,329.78
323,921.84213,355.732,369,207.06
132,537.55
15,290,789320,39513,78539,9264,17214,8174,38577,347
36,683103,492
150,99691,134
123,236227,68522,482
138,11228,78115,23043,19521,125
146,0262,825
22,589,968473,33820,36558,985
6,164
21,890
6,478
114,269
54,194
152,895
223,075
134,638
182,064
336,372
33,214204,04142,52022,500
63,814
31,209
215,7324,174
FUT. BOOK
ACCRUALS
(5)
6,917,537
182,001
9,899
31,100
3,526
13,625
4,397
84,822
44,126
137,162
221,423
149,093
226,003472,455
53,290447,122
112,466
74,446
276,304
192,8152,271,935134,990
35,288,034.40 16,916,618 24,991,899 12,060,537
JIM BRIDGER PLAT
INTERIM SURVIVOR CUVE.. IOWA 70-R1. 5
PROBABLE RETIREMENT YEA.. 6-2026
NET SALVAGE PERCENT.. -5
1974
1979
1980
1982
1983
1984
79,270,642.4242,870,053.46
755,759.86244,703.521,426,719.5164,660.06
50,930,99125,779,264
447,402
140,032
801,460
35,596
60,554,29630,650,203
531,938
166,491
952,894
42,322
~i-232
22,679,87914,363,353
261,610
90,448
545,161
25,571
REM.
LIFE
(6 )
21.6821.83
21. 97
22.02
22.06
22.10
22.14
22.18
22.21
22.25
22.28
22.32
22.3522.3822.41
22.47
22.5022.53
22.55
22.58
22.61
22.63
18.04
18.25
18.29
18.36
18.3918.43
ANAL
ACCRUAL
(7)
319,075
8,337
4511,412
160
617
199
3,8241,987
6,165
9,9386,680
10,112
21,111
2,378
19,899
4,998
3,304
12,253
8,539100,484
5,965
547,888
1,257,200
787,033
14,303
4,926
29,6441,387
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 312.20 BOILER PLAT EQUIPMENT - OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
JIM BRIDGER PLAT
INTERIM SURVIVOR CUVE.. IOWA 70-R1. 5
PROBABLE RETIREMENT YEA.. 6-2026
NET SALVAGE PERCENT.. -5
1985
1986
1987
1988
1991
1992
1993
1994
1995
1996
1997
1998
1.999
2000
2001
2002
2003
2004
2005
2006
36,106.231,149,964.787,107,987.931,267,616.888,827,852.23980,704.314,871,345.454,640,127.421,239,520.502,689,581.791,622,175.601,224,297.79178,866.351,025,507.316,194,499.877,013,760.3312,492,337.1315,439,388.0514,481,496.6912,085,596.37
19,456
605,6633,652,582634,4874,020,071430,0192,049,0341,865,053
473,224
968,370
546,754
382,311
51,122263,9191,405,5631,355,0581,957,0501,807,5661,061,349
313,440
23,132
720,1024,342,730754,3724,779,655
511,2702,436,1952,217,451
562,6391,151,341
650,062
454,548
60,781
313,7861,671,141
1,611,0932,326,8312,149,1021,261,888
372,664
FUT. BOOK
ACCRUALS
(5)
14,780487,3613,120,657
576,6264,489,590518,4702,678,7182,654,683
738,8581,672,7201,053,222
830,965
127,029762,9974,833,0845,753,35510,790,12314,062,25513,943,68412,317,212
229,201,271.84 101,996,836 121,268,927 119,392,411
VALMY UNIT # 1 PLA
INTERIM SURVIVOR CUVE.. IOWA 70 - R1 . 5
PROBABLE RETIREMENT YEAR.. 6 - 2 031
NET SALVAGE PERCENT.. -5
1981
1982
1983
1984
1988
1989
1991
1992
58,989,041.71762,719.70288,794.714,916.00158,485.09411,136.75265,035.42134,534.51
30,888,727
391,378
145,1282,415
69,975175,829
105,387
51,334
43,759,663
554,460
205,601
3,421
99,133
249,095
149,300
72,724
111-233
18,178,831
246,396
97,633
1,741
67,276
182,599
128,987
68,537
REM.
LIFE
(6 )
18.4618.49
18.5218.5418.6218.65
18.6718.6918.7118.7418.76
18.7818.8018.82
18.83
18.85
18.8718.89
18.91
18.92
22.56
22.62
22.67
22.73
22.9222.96
23.0523.09
ANAL
ACCRUAL
(7 )
80126,358168,50231,102241,11727,800143,477142,038
39,490
89,259
56,14244,247
6,75740,542256,669
305,218
571,814
744,429
737,371
651,015
6,418,641
805,799
10,8934,307
77
2,9357,953
5,5962,968
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 312.20 BOILER PLANT EQUIPMENT - OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
VALMY UNIT # 1 PLAT
INTERIM SURVIVOR CUVE.. IOWA 70 - R1 . 5
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. - 5
1993
1994
1995
1996
1997
1998
1999
2001
2002
2003
2004
2005
2006
472,390.541,594,549.02140,936.001,089,889.41185,756.47116,431.091,248,415.441,449,111.23761,603.263,717,717.73
583,504.00623,835.873,725,163.30
172,215552,84646,230335,53353,30630,771300,444273,121
121,552477,41155,50937,07576,664
243,975783,210
65,493475,34575,51843,593425,635386,927172,201676,34278,63952,524108,609
FUT. BOOK
ACCRUALS
(5)
252,035891,06682,490669,039119,52678,660885,2011,134,640627,4823,227,262534,040602,5043,802,812 -
76,723,967.25 34,362,850 48,681,408 31,878,757
VALMY UNIT # 2 PLAT
INTERIM SURVIVOR CUVE.. IOWA 70 - Rl . 5
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. - 5
1981
1985
1986
1988
1989
1991
1992
1993
1994
1995
1996
2001
20032004
2005
14,354.3473,437,316.131,127,374.74158,485.05
526,115.29240,385.02
161,927.50
814,220.76203,865.29602,285.29
215,672.589,990.00452,838.551,090,457.34586,333.19
6,96332,416,700
484,03364,018205,39086,87856,023268,36363,725177,64159,5581,65750,87690,33930,228
10,16347,313,175706,46193,436299,773126,80181,767391,68593,009259,27386,9272,41874,255
131,85244,119
111-234
4,90929,796,007477,28272,973252,648125,60388,257463,247121,050373,127139,5298,072401,2251,013,128571,531
REM.
LIFE
(6 )
23.1323.1723.2023.2423.2723.3123.3423.4023.4323.4623.4923.5223.55
25.7826.0826.1526.2826.3426.4626.5226.5826.6326.6826.7326.9627.0427.0827.12
ANAL
ACCRUAL
(7)
10,89638,4583,55628,7885,1363,37537,92648,48926,781137,56422,73525,617161,478
1,391,327
1901,142,48518,2522,7779,5924,747
3,32817,4284,54613,9855,220
29914,83837,41221,074
YEA
(1)
2006
IDAHO POWER COMPAN
ACCOUNT 312.20 BOILER PLA EQUIPMENT - OTHER
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINA COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK FUT. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
29,283
1,325,456
9,683,312
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 20.5 2.30
VALMY UNIT # 2 PLAT
INTERIM SURVIVOR CUVE.. IOWA 70-R1. 5
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. -5
776,713.04 13,864 20,235 795,314 27.16
80,418,334.11 34,076,256 49,735,349 34,703,902
421,631,607.60 187,352,560 244,677,583 198,035,607
111-235
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 312.30 BOILER PLAT EQUIPMENT - RAILCARS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
BOARDMA PLA
SURVIVOR CUVE.. IOWA 25-R3
NET SALVAGE PERCENT.. +20
1992
1993
1994
1995
1996
2006
540,997.71
906.29
308,745.73
522,989.1964,718.5160,206.48
1,498,563.91
227,998
359114,112179,23920,399
944
543,051
JIM BRIDGER PLA
SURVIVOR CUVE.. IOWA 25-R3
NET SALVAGE PERCENT.. +20
1991 2,478,477.91
3,977,041.82
1,106,393
1,649,444
248,550
391124,398195,39622,2381,029
592,002
1,350,060
1,942,062
FUT. BOOK
ACCRUALS
(5)
184,248
334122,599222,99529,537
47,136
606,849
REM.
LIFE
(6 )
11.83
12.63
13.45
14.2915.1524.51
1,239,571
632,722 11.05
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 12.2
111-236
ANAL
ACCRUAL
(7 )
15,575
26
9,115
15,6051,950
1,923
44,194
57,260
101,454
2.55
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 314.00 TURBOGENERATOR UNITS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
BOARDMA PLA
INTERIM SURVIVOR CUVE.. IOWA 50-S0.5
PROBABLE RETIREMENT YEA.. 6-2030
NET SALVAGE PERCENT.. - 5
1980
1985
1987
1989
1990
1991
1993
1994
1995
2001
2002
2003
2004
2005
2006
8,430,216.73
521. 903,124.53
120,851. 8950,314.29
14,124.44607.677,417.3310,228.231,622,224.7165,360.4830,393.851,442,710.5723,283.66
261,210.93
12,082,591.21
4,754,263
2661,51555,26322,2636,024
2382,7733,622333,51311,4064,273
150,7271,5215,979
5,353,646
6,140,443
3441,95771,37628,7547,780
307
3,5824,678430,754
14,7325,519
194,6731,9657,722
6,914,586
JIM BRIDGER PLAT
INTERIM SURVIVOR CUVE.. IOWA 50 - SO. 5
PROBABLE RETIREMENT YEA.. 6-2026
NET SALVAGE PERCENT.. - 5
1974
1977
1979
1980
1982
1983
1984
1985
1986
1989
1991
1992
1993
19,166,373.653,929.329,959,437.15
711,159.29
29,873.92478,926.4550,096.9550,430.951,115,983.5380,567.7610,297,745.6343,400.82106,482.65
12,541,7082,4826,121,767430,70717,516275,87628,31027,917604,17140,3614,839,734
19 ,66446,299
13,327,2442,6376,505,197
457,684
18,613
293,155
30,08329,666
642,013
42,8895,142,86520,89649,199
111-237
FUT. BOOK
ACCRUALS
(5 )
2,711,285
2041,32455,51824,0767,051
3314,2066,0621,272,58253,89726,3951,320,173-22,483266,549
5,772,136
6,797,4481,4893,952,212289,03312,755209,71822,51923,286529,77041,7075,669,76824,67562,608
REM.
LIFE
(6 )
18.9919.7019.9820.2520.3820.5220.7820.9121.04
21. 81
21. 9322.0622.1822.3022.42
15.8216.1416.3516.4616.6616.7616.8616.9617.06
17.3517.5417.6317.73
ANAL
ACCRUAL
(7)
142,774
10
662,7421,181
344
16
201
28858,3492,4581,19759,5211,008
11,889
282,044
429,674
92241,726
17,560
766
12,513
1,3361,373
31,0532,404
323,2481,4003,531
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 314.00 TURBOGENERATOR UNITS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
JIM BRIDGER PLAT
INTERIM SURVIVOR CUVE.. IOWA 50-SO. 5
PROBABLE RETIREMENT YEA.. 6-2026
NET SALVAGE PERCENT.. - 5
1994
1995
1996
1997
1998
1999
20002001
2002
2003
2004
2005
2006
306,535.05297,366.455,312,439.211,129,430.292,518,484.8448,175.87254,910.00620,517.931,203,843.069,255,537.132,838,964.182,587,242.85470,719.37
127,361
117,5251,981,885394,905
816,329
14,300
68,145
146,337
242,0631,516,057
346,680
199,670
12,752
135,338
124,8862,106,018
419,639
867,459
15,196
72,413
155,503
257,2241,611,013
368,394
212,176
13,551
FUT. BOOK
ACCRUALS
(5)
186,524
187,3493,472,043766,263
1,776,95035,389195,243
496,0411,006,811
8,107,301
2,612,5182,504,429480,704
68,938,574.30 30,980,521 32,920,951 39,464,553
VALMY UNIT # 1 PLANT
INTERIM SURVIVOR CURVE.. IOWA 50-SO. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 031
NET SALVAGE PERCENT.. - 5
1981
1983
1985
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
2001
2003
15,068,341. 3157,616.4613,825.4512,313.646,382.65260,808.034,099.82123,310.23435,683.69228,312.8161,205.18373,826.66
25,661. 77293,464.53101,649.69
8,211,493
30,170
6,924
5,690
2,860
112,908
1,711
49,421
167,022
83,306
21,137
121,406
7,768
58,485
13,843
10,974,215
40,3219,254
7,604
3,822150,8952,287
66,048223,216
111,334
28,248162,253
10,381
78,162
18, soi
~i-238
4,847,543
20,1765,2635,3252,880122,9532,01863,428234,252128,39436,017230,26516,564229,97688,231
REM.
LIFE
(6 )
17.8217.9118.0018.0918.1818.2718.36
18.4418.5318.61
18.7018.7818.87
19.73
20.0420.3420.7920.93
21. 0821.2221.3721.5121.6521.79
21. 9322.0722.6222.89
ANAL
ACCRUAL
(7)
10,46710,461192,89142,35897,7421,93710,63426,90054,334435,642139,707133,35625,475
2,248,580
245,6941,007
259
256
1385,833
952,96810,8905,9301,65310,500
75110,1673,855
IDAHO POWER COMPAN
ACCOUN 314.00 TUBOGENERATOR UNITS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED ALLOC. BOOK FUT. BOOKACCRUED RESERVE ACCRUALS(3) (4) (5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7 )
YEAR
(1)
VALMY UNIT # 1 PLAT
INTERIM SURVIVOR CURVE.. IOWA 50-SO. 5
PROBABLE RETIREMENT YEA.. 6-2031
NET SALVAGE PERCENT.. - 5
2006 43,022.22 931 1,244 43,929 23.29 1,886
17,109,524.14 8,895,075 11,887,785 6,077,214 301,882
VALMY UNIT # 2 PLA
INTERIM SURVIVOR CURVE.. IOWA 50-SO. 5
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. -5
1985
1988
1989
1990
1991
1992
1993
1994
1996
2005
22,962,983.57
12,313.646,382.64
285,435.304,099.77203,040.48
908,026.87
61,332.6010,514.581,122.85
10,755,976
5,2882,652
114,4281,58074,980
319,87520,5243,111
62
14,666,217
7,210
3,616156,027
2,154
102,239436,163
27,985
4,242
85
9,444,9165,7193,086143,6802,151110,954517,26536,4146,7981,094
22.7223.3123.5023.6923.8824.0724.2624.4424.8226.44
415,709
245
131
6,065
904,610
21,322
1,490
274
41
24,455,252.30 11,298,476 15,405,938 10,272,077
122,585,941.95 56,527,718 67,129,260 61,585,980
449,977
3,282,483
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 18.8 2.68
111-239
YEA
(1 )
IDAHO POWER COMPAN
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
BOARDMA PLAT
INTERIM SURVIVOR CURVE.. IOWA 65-S1. 5
PROBABLE RETIREMENT YEAR.. 6-2030
NET SALVAGE PERCENT.. 0
1980
1985
1989
1993
1994
.4,029,810.19
72.287,886.27
19,501. 0741,805.73
4,099,075.54
2,189,799
353,4387,24914,774
3,150,736
504,94710,43021,257
2,215,295 3,187,420
JIM BRIDGER PLAT
INTERIM SURVIVOR CURVE.. IOWA 65-S1. 5
PROBABLE RETIREMENT YEA.. 6-2026
NET SALVAGE PERCENT.. 0
1974
1977
1979
1980
1982
1983
1984
1986
1990
1991
1992
1993
1994
1995
1996
1997
1999
2001
2003
2004
2005
2006
16,431,825.672,428.618,154,164.0034,786.82162.18139,948.8927,142.384,683.24
7,417.61
11 7.9212,444.04
8,358.58
24, 355 ~ 0356,750.8721,364.057,031.5418,199.2955,586.1157,293.0224,564.89
68,021. 77211,540.21
10,434,2091,4854,843,57320,350
92
77,58814,7462,434
3,443
535,3713,460
9,61821,2707,5562,327
5,09912,3298,7892,8104,891
5,310
13,657,668
1,9446,339,907
26,637
120
101,557
19,302
3,186
4,507
697,030
4,52912,589
27,841
9,890
3,046
6,674
16,138
11,504
3,678
6,402
6,951
25,368,186.72 15,486,803 20,271,169
FUT. BOOK
ACCRUALS
(5)
879,074
22
2,9399,071
20,549
911,655
2,774,158
4851,814,257
8,150
42
38,3927,840
1,497
2,911
49
5,414
3,83011,766
28,910
11,474
3,98611,525
39,44845,789
20,887
61,620204,589
5,097,019
REM.
LIFE
(6)
21.18
21. 76
22.17
22.5322.61
17.46
17.74
17.92
18.00
18.17
18.2518.33
18.47
18.7418.8018.86
18.9118.97
19.02
19.0619.11
19.19
19.26
19.3219.3519.3719.40
ANAL
ACCRUAL
(7 )
41,505
1
133
403
909
42,951
158,886
27101,242
453
22,104
428
81
155
3
287
203
6201,520
602
209
6012,0482,3701,0793,18110,546
286,647
111-240
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
VALMY UNIT # 1 PLA
INTERIM SURVIVOR CUVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEA.. 6-2031
NET SALVAGE PERCENT.. 0
1981
1983
1986
1988
1989
1991
1992
1993
1994
1995
1996
1998
1999
15,128,931.122,713.41
128,686.00
1,816.54
99,640.82250,182.95
43,466.5313,005.66
11,594.9023,049.42
52,468.2876,514.24
76,214.36
15,908,284.23
7,932,0991,36560,109
80142,497
99,148
16,5094,7163,9977,50716,045
20,062
18,162
10,877,0751,872
82,426
1,098
58,275
135,959
22,638
6,467
5,481
10,294
22,002
27,511
24,905
8,223,017 11,276,003
VALMY UNIT # 2 PLAT
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. 0
1985
1986
1988
1989
1990
1991
1992
1993
1995
1996
15,005,143.20
529,371.111,816.5399,640.811,924.35250,182.9443,466.5313,005.661,103.8238,007.98
6,701,297
229,906
741
39,239
730
91,067
15,122
4,309
327
10,524
9,459,458
324,5321,046
55,389
1,030128,54921,346
6,083
462
14,855
FUT. BOOK
ACCRUALS
(5 )
4,251,856
841
46,260
719
41,366
114,224
20,829
6,539
6,114
12,755
30,46649,003
51,309
4,632,281
5,545,685
204,839
771
44,252
894121,63422,121
6,923
64223,153
15,983,662.93 7,093,26210,012,750 5,970,914
61,359,209.42 33,018,377 44,747,342 16,611,869
REM.
LIFE
(6)
22.07
22.32
22.69
22.91
23.02
23.22
23.32
23.41
23.50
23.58
23.6623.8123.88
25.67
25.8326.1426.2926.4326.57.26.7126.8427.0827.19
ANAL
ACCRUAL
(7)
192,653
382,039
311,7974,919
893
279
260
5411,2882,0582,149
208,945
216,038
7,930
291,683
344,578
828
258
24
852
232,254
770,797
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 21.6 1.26
111-241
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLAEOUS POWER PLAT EQUI PMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31~2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4)(5)(6 )(7)
BOARDMA PLA
INTERIM SURVIVOR CURVE..IOWA 50-RO.5
PROBABLE RETIREMENT YEAR. .6-2030
NET SALVAGE PERCENT..-5
1980 722,118.56 373,577 474,539 283,685 19.73 14,378198360,774.92 29,603 37,603 26,211 19.99 1,311198617,055.89 7,735 9,825 8,084 20.22 4001987113,564.30 50,094 63,632 55,611 20.29 2,74119888,067.69 3,456 4,390 4,081 20.36 200198911,224.43 4,659 5,918 5,868 20.42 287199074,989.64 30,070 38,197 40,542 20.49 1,979199141,430.74 16,004 20,329 23,173 20.55 1,1281992127,876.89 47,451 60,275 73,996 20.60 3,592
1993 47,341. 86 16,792 21,330 28,379 20.66 :1,374
1994 126,180.21 42,582 54,091 78,398 20.71 3,786199537,920.59 12,116 15,390 24,427 20.76 1,17719967,989.65 2,400 3,049 5,340 20.81 257199712,401. 70 3,470 4,408 8,614 20.86 413
2004 192,478.17 18,007 22,873 179,229 21.16 8,470200518,323.41 1,072 1,362 17,878 21.20 843200675,554.22 1,539 1,955 77,377 21.24 3,643
1,695,292.87 660,627 839,166 940,893 45,979
JIM BRIDGER PLANT
INTERIM SURVIVOR CURVE..IOWA 50-RO. 5
PROBABLE RETIREMENT YEAR..6-2026
NET SALVAGE PERCENT..-5
1974 856,523.20 526,749 752,717 146,632 16.53 8,871
1979 821,686.20 472,194 674,759 188,012 16.88 11,1381980178,331.44 100,852 144,116 43,132 16.95 2,545
1982 4,700.17 2,570 3,672 1,263 17.06 74
1983 13,999.64 7,507 10,727 3,973 17.12 23219848,156.81 4,286 6,125 2,440 17.18 1421986309,028.62 155,329 221,963 102,517 17.28 5,933
1987 480,339.94 235,636 336,721 167,636 17.32 9,6791988270,106.46 128,987 184,321 99,291 17.37 5,7161989225,321.48 104,572 149,432 87,156 17.41 5,006
1990 13,523.00 6,076 8,683 5,516 17.46 316
~i-242
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLAOUS POWER PLAT EQUIPMENT
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
JIM BRIDGER PLAT
INTERIM SURVIVOR CURVE.. IOWA 50-RO.5
PROBABLE RETIREMENT YEAR.. 6-2026
NET SALVAGE PERCENT.. - 5
1991
1992
1993
1997
1998
2001
2002
2003
2004
2005
2006
617,279.53103,234.0121,012.3974,927.0818,239.4915,620.9655,242.58139,191.26325,035.9550,747.68257,054.48
4,859,302.37
268,00743,174
8,432
24,098
5,435
3,376
10,203
20,812
36,279
3,575
6,316
2,174,465
382,977
61,695
12,049
34,436
7,767
4,824
14,580
29,74051,8425,109
9,025
3,107,280
VALMY UNIT # 1 PLAT
INTERIM SURVIVOR CUVE.. IOWA 50 - RO . 5
PROBABLE RETIREMENT YEA.. 6 - 2 0 31
NET SALVAGE PERCENT.. -5
1981
1982
1985
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
2003
2006
1,815,490.4116,993.7020,106.3720,546.4247,329.40154,779.9692,782.1187,907.72135,369.50155,247.58160,497.4991,911.1556,665.365,532.90100,836.12104,773.20
3,066,769.39
902,4268,2729,137
8,58219,148
60,441
34,88731,71546,664
50,89249,697
26,742
15,3681,38312,229
2,057
1,279,640
1,258,68811,53812,744
11,97026,70784,30248,66044,23665,08670,98369,31737,29921,4351,92917,0572,869
1,784,820
111-243
FUT. BOOK
ACCRUALS
(5 )
265,167
46,701
10,014
44,237
11,38411,57843,425116,411289,44648,176
260,882
1,994,989
647,5776,3058,3689,60422,98978,21748,76148,06777,05292,02799,20559,20838,0643,88188,821107,143
1,435,289
REM.
LIFE
(6)
17.5017.54
17.57
17.71
17.7417.8317.8517.8817.9117.9317.96
20.4820.5820.8421.0721.1421.2121.2821.3421.4021.4621.5221.5721.6221.67
21. 9122.03
ANAL
ACCRUAL
(7)
15,152
2,663
5702,498
642
6492,4336,51116,1612,68714,526
114,144
31,620
306
402
4561,0873,6882,2912,2523,6014,2884,6102,7451,761
1794,0544,864
68,204
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 316. 00 MISCELLAEOUS POWER PLANT EQUI PMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
VALMY UNIT # 2 PLAT
INTERIM SURVIVOR CURVE.. IOWA 50 - RO . 5
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. - 5
1985
1986
1988
1989
1990
1991
1992
1993
1994
1995
1996
812,455.32115,005.3018,770.8546,920.1461,863.6392,782.0594,666.45135,369.39148,569.17153,973.795,677.09
1,686,053.18
11,307,417.81
338,50146,551
7,141
17,24321,89031,535
30,76441,945
43,648
42,6821,472
623,372
4,738,104
491,83067,63710,37625,05331,80545,81944,69960,94563,41962,0152,139
905,737
6,637,003
FUT. BOOK
ACCRUALS
(5)
361,24853,1199,33324,213
33,15251,60254,70181,19392,579
99,657
3,822
864,619
5,235,790
REM.
LIFE
(6 )
23.4623.5823.7823.88
23.9824.0724.1624.2424.3224.4024.48
ANAL
ACCRUAL
(7)
15,3982,253
3921,014
1,3822,1442,2643,350
3,8074,084
156
36,244
264,571
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 19.8 2.34
~i-244
IDAHO POWER COMPAN
ACCOUNT 316.10 MISCELLAEOUS POWER PLAT EQ. - AUTOMOBILES
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3 )(4 )(5 )(6 )(7)
JIM BRIDGER PLA
SURVIVOR CURVE. .IOWA 10-L2.5
NET SALVAGE PERCENT..+25
2004 58,859.95 10,727 1,746 42,399 7.57 5,601
58,859.95 10,727 1,746 42,399 5,601
COMPOSITE REMAINING LI FE AND ANAL ACCRUAL RATE,PCT. .7.6 9.52
111-245
IDAHO POWER COMPANY
ACCOUNT 316.40 MISCELLAEOUS POWER PLANT EQ. - SMAL TRUCKS
YEA
(1 )
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
JIM BRIDGER PLAT
SURVIVOR CURVE.. IOWA 10-L2. 5
NET SALVAGE PERCENT.. +25
1992
1993
1994
1995
1996
1997
1999
2001
29,192.50
23,120.5534,267.9322,235.4636,895.6416,905.6423,495.34
22,029.06
208,142.12
16,508
12,659
18,145
11,407
18,374
8,191
10,432
8,063
103,779
VALMY UNIT # 1 PLAT
SURVIVOR CURVE.. IOWA 10-L2. 5
NET SALVAGE PERCENT.. +25
1997 18,003.44
226,145.56
8,723
112,502
ALLOC. BOOK
RESERVE
(4 )
28,770
22,062
31,623
19,880
32,022
14,275
18,180
14,052
180,864
15,151
196,015
FUT. BOOK
ACCRUALS
(5 )
6,876-
4,722-5,922-
3,203-
4,350-1,596-
558-
2,470
24,757-
1,648-
26,405-
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT..
111-246
REM.
LIFE
(6 )
0.0
ANAL
ACCRUAL
(7 )
0.00
IDAHO POWER COMPAN
ACCOUN 316.50 MISCELLAEOUS POWER PLA EQ. - MISC.
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
BOARDMA PLAN
SURVIVOR CURVE.. IOWA 10 - L2 . 5
NET SALVAGE PERCENT.. +25
2005
2006
36,959.694,625.70 4,103
173
5,900
249
41,585.39 4,276 6,149
JIM BRIDGER PLAT
SURVIVOR CURVE.. IOWA 10 - L2 . 5
NET SALVAGE PERCENT.. +25
1992
2003
2006
3,175.58
15,781. 524,403.80
1,7963,941
165
2,3827,540
316
23,360.90 5,902 10,238
VALMY UNIT # 1 PLA
SURVIVOR CUVE.. IOWA 10-L2. 5
NET SALVAGE PERCENT.. +25
1997
2005 14,159.0345,274.91 6,860
5,026
9,379
6,872
59,433.94 11,886
22,064
16,251
124,380.23 32,638
FUT. BOOK
ACCRUALS
(5)
21,820
3,220
25,040
4,296
2,987
7,283
1,240
27,084
28,324
60,647
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT..
111-247
REM.
LIFE
(6)
8.52
9.50
6.67
9.50
3.548.52
8.2
ANAL
ACCRUAL
(7 )
2,561
339
2,900
644
314
958
3503,179
3,529
7,387
5.94
IDAHO POWER COMPANY
ACCOUNT 316.70 MISCELLANEOUS POWER PLAT EQ. - LARGE TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CACULTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6 )(7 )
JIM BRIDGER PLA
SURVIVOR CUVE. . IOWA 19-52
NET SALVAGE PERCENT. .+25
1992 21,497.67 10,267 11,001 5,122 6.90 742
2005 229,862.85 13,602 14,574 157,823 17.50 9,018
251,360.52 23,869 25,575 162,945 9,760
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .16.7 3.88
~i-248
IDAHO POWER COMPANY
ACCOUNT 316.80 MISCELLAEOUS POWER PLAT EQ. - POWER OPER.
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3 )(4 )(5)(6 )(7)
JIM BRIDGER PLAT
SURVIVOR CURVE. .IOWA 16-S0
NET SALVAGE PERCENT..+30
1986 8,826.62 4,468 9,017-15,196 4.43 3,4301987207.94 101 204-350 4.85 72
1993 22,438.34 8,334 16,820-32,527 7.51 4,331
1995 355,076.10 116,820 235,767-484,320 8.48 57,1131996358,443.73 109,924 221,849-472,760 8.99 52,587
1998 72,475.01 18,867 38,077-88,810 10.05 8,837200112,255.63 2,247 4,535-13,114 11 .81 1,1102002289.04 45 91-293 12.46 242004284,418.89 26,499 53,480-252,573 13.87 18,210
1,114,431.30 287,305 579,840-1,359,943 145,714
COMPOS ITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT.. -9.3 13.08
111-249
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2028
NET SALVAGE PERCENT.. -25
1977
1983
1984
1991
1993
1994
1995
1996
2004
2005
113.20742,578.002,687.506,206.3321,965.67
233,330.20119,276.9538,242.5220,724.82373,075.26
1,558,200.45
82482,8611,7113,23710,546106,807
51,76615,6222,69230,266
705,590
68402,8861,4282,701
8,799
89,116
43,192
13,035
2,246
25,253
588,724
MILNER DAM PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -25
1992
1997
803,959.3110,264.94
814,224.25
198,3771,769
200,146
228,8142,040
230,854
NIAGAR SPRINGS HATCHERY PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. -25
1964
1966
1970
1973
1974
1977
1984
1985
298.22
517,088.533,245.147,267.13
30,226.0941,362.58
5,342.934,218.50
223378,9612,2744,89920,09326,2342,939
2,261
141
239,7151,438
3,099
12,710
16,595
1,859
1,430
111-250
FUT. BOOK
ACCRUALS
(5)
74
525,337
1,931
5,057
18,658
202,547
105,904
34,768
23,660
441,091
1,359,027
REM.
LIFE
(6 )
20.9621.07
21. 0921.1821.2121.2221.2321.2421.3121.32
776,13556.24
10,791 56.93
786,926
232
406,646
2,618
5,985
25,073
35,108
4,820
3,843
26.8826.9827.1827.3127.3527.4727.7027.73
ANAL
ACCRUAL
(7)
424,933
92
239
880
9,545
4,988
1,6371,11020,689
64,117
13,800
190
13,990
9
15,072
96
219
917
1,278
174
139
YEA
(1 )
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
NIAGARA SPRINGS HATCHERY PLAT
INTERIM SURVIVOR CUVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. -25
1987
1988
1989
1990
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2004
2005
2006
98,211.0121,445.8819,519.4849,105.0779,609.8266,961.113,310,669.7910,766.6725,776.6029,380.42135,566.38179,262.2760,587.65158,280.0025,910.6092,848.3135,056.3221,549.30
5,029,555.80
49,73210,522
9,25522,435
33,44626,8181,257,6413,8598,6489,15638,78946,51914,011
31,9134,402
9,3312,191
461
2,017,013
31,4586,6565,85414,19121,15716,964795,5332,4415,4705,79224,53629,426
8,86320,1872,785
5,902
1,386
292
1,275,880
HELLS CAYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
1956
1961
1986
1991
1993
1994
1995
1996
1997
2004
338.566,551.321,057,202.0234,886.84370.76103,683.3014,173.81147,882.5632,997.984,474.72
2705,027
550,53815,285
14839,309
5,06549,52210,250
449
2234,152454,755
12,626
122
32,4704,184
40,906
8,467
371
111-251
FUT. BOOK
ACCRUALS
(5 )
91,30620,15118,54547,19078,35566,7373,342,80411,01726,75130,934
144,922194,652
66,872
177,663
29,603
110,158
42,43426,645
5,011,064
2004,037
866,748
30,983
341
97,134
13,533
143,94732,780
5,222
REM.
LIFE
(6 )
27.7827.8127.8427.8627.9127.9327.9527.9727.9928.0128.0328.0528.0728.0828.10
28.13
28.1428.16
26.4426.7727.8327.9628.01
28.0328.0528.0728.0928.21
ANAL
ACCRUAL
(7)
3,287
725
6661,6942,8072,389119,599
394
9561,1045,1706,9392,3826,327
1,053
3,916
1,508
946
179,766
8
151
31,1441,108
12
3,465
482
5,128
1,167
185
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
HELLS CAYON MAINTENANCE SHOP
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
2005
2006
150,670.2551,601.83
1,604,833.95
9,3791,103
686,345
7,747
911
566,934
RAPID RIVER HATCHERY PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. -25
1964
1965
1966
1968
1969
1970
1971
1972
1974
1975
1976
1977
1980
1981
1983
1984
1985
1987
1988
1989
1990
1991
1992
1993
1994
1995
240,150.7444,005.2367,609.0414,074.71100,374.44
575.881,097.21
166.1617,744.7118,470.4621,884.968,198.1943,311.4256,504.5532,227.7828,045.3665,424.9916,265.0731,739.002,404.8366,523.701,300.17
38,069.6933,772.12
89,693.73170,076.80
179,51332,57549,54910,09771,178
403
760
11411,79612,096
14,110
5,20026,02533,26718,15615,42535,0608,23615,5721,14030,393
57115,99413,52634,07260,951
196,89335,72954,34611,07578,069
442
834
125
12,93813,26715,4765,703
28,545
36,488
19,914
16,918
38,454
9,033
17,0801,250
33,335
626
17,543
14,836
37,371
66,852
111-252
FUT. BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
180,591 28.22
63,591 28.24
1,439,107
103,29519,278
30,165
6,518
47,399
278
538
83
9,2439,82111,8804,545
25,594
34,14320,371
18,13943,327
11,298
22,5941,75649,820
999
30,04427,37974,746
145,744
26.8826.9326.9827.0827.1327.1827.2227.2727.3527.3927.4327.4727.5727.6127.6727.7027.7327.7827.8127.8427.8627.8827.9127.9327.9527.97
ANAL
ACCRUAL
(7 )
6,3992,252
51,501
3,8437161,118
241
1,747
10
20
3
338
359
433
165
9281,237
736
6551,562
407
812
631,788
361,076
9802,674
5,211
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTUES AN IMPROVEMENTS
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2 )(3)(4)(5)(6)(7 )
RAPID RIVER HATCHERY PLAT
INTERIM SURVIVOR CURVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEA..6-2035
NET SALVAGE PERCENT..-25
1996 43,912.32 14,733 16,159 38,731 27.99 1,384199754,946.23 17,123 18,781 49,902 28.01 1,782199975,578.20 19,613 21,512 72,961 28.05 2,60120009,999.49 2,312 2,536 9,963 28.07 355200228,791. 56 4,891 5,364 30,625 28.10 1,090200330,889.54 4,197 4,603 34,009 28.12 1,2092004844,724.31 84,895 93,114 962,791 28.13 34,226200519,675.06 1,230 1,349 23,245 28.14 826200684,455.84 1,805 1,980 103,590 28.16 3,679
2,402,683.49 846,578 928,540 2,074,814 74,310
AMERICA FALLS PLAT
INTERIM SURVIVOR CUVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEA..2-2055
NET SALVAGE PERCENT..-25
1924 22,337.73 19,322 21,331 6,591 30.09 21919277,941.92 6,730 7,430 2,497 - 31. 30 8019282,642.12 2,223 2,454 849 31.70 271929506.13 423 467 166 32.09 51937980.24 771 851 374 35.10 11193849.01 38 42 19 35.45 11940121. 60 93 103 49 36.13 119411,193.12 908 1,002 489 36.47 13194332.35 24 26 14 37.111950430.79 303 335 203 39.17 51954428.21 289 319 216 40.20 519569,941.64 6,568 7,251 5,176 40.68 12719573,943.39 2,577 2,845 2,084 40.91 51196091.40 58 64 50 41.56 119681,495.44 847 935 934 43.05 221969416.70 232 256 265 43.21 619705,545.50 3,044 3,360 3,572 43.37 82197111 7.97 64 71 76 43.53 21972101. 58 54 60 67 43.68 2
111-253
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31A 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
AMERICA FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-R2.5
PROBABLE RETIREMENT YEA.. 2 - 2 055
NET SALVAGE PERCENT.. -25
1978
1979
1982
1984
1986
1987
1989
1990
1991
1993
1995
1997
1998
1999
2000
2002
2006
11,200,012.4974,549.883,844.735,880.9187,517.08
369.0714,997.3950,652.042,555.847,919.3788,999.26
47,081. 0455,339.6733,194.3218,483.9547,830.4559,856.96
11,857,401.29
5,273,806
34,2931,6392,36332,950
1345,03316,266
7832,18021,5499,740
10,4185,6102,7565,124
778
5,469,990
5,822,09437,8581,8092,60936,376
1485,55617,957
8642,40723,79010,75311,5016,1933,0425,657
859
6,038,675
BROWNLEE PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
1960
1962
1963
1964
1965
1967
1969
1970
1971
1972
1973
5,482,909.739,308.416,272.71
188.71
132.361,724.88
296.17
322.961,705.46
245.5222,221.61
4,243,772
7,080
4,728
141
981,249
210
2261,179
16814,961
4,345,0047,2494,841
144
1001,279
215
2311,207
17215,318
111-254
FUT. BOOK
ACCRUALS
(5)
8,177,92255,3292,9974,74273,020
31313,19145,3582,3317,49287,45948,09857,67435,30020,06354,13173,962
8,783,073
2,508,6334,3873,000
92
65
877
155
173
925
13512,459
REM.
LIFE
(6)
44.4944.6244.9645.1845.3845.4845.6645.7545.8346.0046.1546.29
46.3646.4346.4946.6146.83
26.7126.8326.8926.9427.0027.1027.2027.2527.2927.3427.38
ANAL
ACCRUAL
(7 )
183,8151,240
67
1051,609
7
289
991
51
1631,8951,0391,244
760
4321,1611,579
197,107
93,921
164
112
3
2
32
6
6
34
5
455
YEAR
(1 )
IDAHO POWER COMPAN
ACCOUNT 331.00 STRUCTUES AN IMPROVEMENTS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINA COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
BROWNLEE PLAT
INTERIM SURVIVOR CUVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 7 - 2 035
NET SALVAGE PERCENT.. -25
1976
1978
1980
1982
1983
1984
1985
1986
1987
1989
1990
1991
1992
1993
1994
1995
1996
1997
2001
2004
2005
2006
18,472.91
327.0015,826,006.944,501.05
56,078.2620,368.88
573.661,179.02
546.52
89,131.30
152,060.5287,913.94
105,545.02
39,777.547,714,214.34
81,339.69
124,115.41131,355.9640,556.5020,295.9920,316.378,203.29
11,897
2049,493,626
2,590
31,55111,185
307
614
27642,193
69,35938,51744,26315,8962,924,65229,06941,56340,8028,1572,0351,265
175
12,181
2099,720,0892,65232,30411,452
314
629
28343,19971,01339,43645,31916,2752,994,41729,76342,55441,775
8,3522,0841,295
179
FU. BOOK
ACCRUALS
(5)
10,910
20010,062,4202,97437,79414,009
403
845
40068,215119,06370,456
86,61233,4476,648,35171,912
112,590
122,420
42,34423,28624,10010,075
30,068,208.63 17,084,008 17,491,534 20,093,727
BLISS PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -25
1950
1953
1955
1956
1957
1961
282,666.55
550.1618,407.815,042.59
183.552,337.26
240,761
46015,1964,133
1491,845
233,171
44514,7174,003
1441,787
111-255
120,162
243
8,2932,300
851,135
REM.
LIFE
(6 )
27.5027.5827.6527.7127.7427.7727.8027.8327.8627.9127.9427.9627.9828.01
28.0328.0528.0728.09
28.1628.2128.2228.24
24.2424.4524.57
24.6424.6924.91
ANAL
ACCRUAL
(7)
397
7363,921
1071,362
504
14
30
142,4444,2612,5203,0951,194
237,1872,5644,0114,3581,504
825
854
357
726,270
4,957
10
338
93
3
46
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
BLISS PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -25
1965
1967
1968
1971
1972
1973
1976
1978
1979
1981
1982
1983
19841990
1991
1993
1994
1995
1996
1997
2001
2004
208.1718,184.501,540.474,147.85
123.833,443.774,622.383,187.49734.849,505.6723,109.1416,582.0617,832.871,306.938,760.401,483.6777,740.6219,394.3943,320.8456,024.54
28,951. 9917,454.29
666,848.63
15913,591
1,139
2,965
872,400
3,088
2,062
467
5,819
13,857
9,725
10,220
626
4,034
62531,106
7,326
15,346
18,460
6,221
1,879
413,746
15413,1631,103
2,872
842,324
2,9911,997
452
5,63613,4209,4189,898
6063,907
60530,1267,095
14,86217,878
6,025
1,820
400,703
CASCAE PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -25
1983
1984
1985
1986
1987
1991
6,964,936.11173,999.0831,836.7322,887.388,674.0816,620.91
2,684,983
65,032
11,509
7,991
2,919
4,689
2,914,96270,602
12,4958,6763,1695,091
111-256
FUT. BOOK
ACCRUALS
(5 )
106
9,568
823
2,313
71
1,981
2,7871,987
467
6,24615,46611,310
12,3931,028
7,044
1,25067,050
17,148
39,28952,153
30,165
19,998
432,861
5,791,208146,897
27,301
19,9337,674
15,685
REM.
LIFE
(6)
25.10
25.19
25.23
25.35
25.39
25.42
25.5225.59
25.6225.67
25.70
25.73
25.75
25.89
25.91
25.94
25.96
25.98
26.0026.01
26.07
26.11
49.8549.99
50.13
50.26
50.39
50.87
ANAL
ACCRUAL
(7)
4
380
33
91
3
78
109
78
18
243
602
440
481
40
272
48
2,583
660
1,5112,005
1,157
766
17,049
116,1732,939
545
397
152
308
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 314 2006
ORIGINAL
COST
(2 )
CALCUTED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
CASCAE PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -25
1993
1994
1995
1996
1997
74,929.41
11,293.2433,224.6114,304.5211,447.66
7,364,153.73
18,9292,6787,359
2,936
2,159
20,550
2,907
7,989
3,188
2,344
2,811,184 3,051,973
CLEAR LAKE PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2017
NET SALVAGE PERCENT.. -25
1937
1939
1940
1941
1960
1964
1967
1983
1986
1987
1989
1990
1993
1996
1997
33,539.091,836.27125.6036.69230.44
1,001. 6013,539.8071,256.882,400.922,055.6815,582.3315,224.8618,324.538,767.149,356.87
193,278.70
36,231
1,976
135
39
234
1,000
13,320
61,379
1,979
1,666
12,139
11,599
12,850
5,464
5,542
39,0462,130
145
42
2521,07814,35566,1492,133
1,79513,08212,50113,8495,8885,973
165,553 178,418
~i-257
FU. BOOK
ACCRUALS
(5)
73,112
11,210
33,54214,693
11,966
6,153,221
2,878
165
12
4
36
1742,57022,922
868
7756,3966,5309,0575,0715,723
63,181
REM.
LIFE
(6 )
51. 0951.2051.3051.4051.49
10.0410.0710.0910.1010.2910.3210.3410.4110.4210.4210.4310.4310.4410.4510.45
ANAL
ACCRUAL
(7)
1,431
219
654
286
232
123,336
287
16
1
3
17
2492,202
83
74
613
626
868
485
548
6,072
YEAR
(1 )
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
HELLS CAYON PLANT
INTERIM SURVIVOR CURVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
1967
1969
1970
1975
1979
1985
1987
1988
1990
1991
1993
1994
1995
1996
1997
1998
2000
2002
2003
2005
1,214,238.023,158.97427.572,464.981,382.73158.229,662.1321,020.3629,246.6835,996.7026,254.6842,900.00122,200.3046,587.0339,524.9890,758.1112,792.2611,247.19692,414.181,060.55
2,403,495.64
879,5642,238
299
1,612
846
854,88410,292
13,34015,77110,492
16,264
43,671
15,601
12,277
25,9112,9551,906
94,168
66
1,152,242
682,9021,738
2321,252
657
663,7927,99110,35712,2458,14612,62733,90712,1139,53220,1172,2941,48073,113
51
894,612
LOWER MALA PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -25
1919
1922
1929
1941
1945
1946
1948
1949
36,025.405,013.67220.7274.5845.36
316.80312,274.331,634.79
35,1204,837
207
67
40
276269,0241,400
30,5454,207
180
58
35
240233,9801,218
111-258
FUT. BOOK
ACCRUALS
(5 )
834,8962,211
3021,8291,071
132
8,28618,28426,20132,75124,67240,998
118,84346,121
39,87493,33113,69612,579
792,4051,275
2,109,757
14,4872,060
96
35
22
156156,363
825
REM.
LIFE
(6 )
27.1027.20
27.25
27.4627.6127.80
27.8627.89
27.94
27.96
28.01
28.03
28.05
28.07
28.09
28.11
28.14
28.18
28.1928.22
20.54
21. 04
22.10
23.49
23.8523.9324.0924.17
ANAL
ACCRUAL
(7 )
30,808
81
11
67
39
5
297
656
9381,171
8811,463
4,237
1,643
1,420
3,320
487
446
28,109
45
76,124
705
98
4
1
1
76,491
34
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2 )(3 )(4 )(5)(6)(7 )
LOWER MALA PLA
INTERIM SURVIVOR CUVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEA..5-2033
NET SALVAGE PERCENT..-25
1950 2,704.60 2,304 2,004 1,377 24.24 5719512,014.70 1,706 1,484 1,034 24.31 43195212,791. 89 10,764 9,362 6,628 24.38 27219541,975.41 1,642 1,428 1,041 24.51 421955208.01 172 150 110 24.57 419561,195.24 980 852 642 24.64 261958953.83 771 671 521 24.75 211961799.35 631 549 450 24.91 18196561. 93 47 41 36 25.10 11966392.26 296 257 233 25.15 91968629.10 465 404 382 25.23 15196992.34 68 59 56 25.27 2
1970 946.18 684 595 588 25.31 2319719,864.56 7,052 6,133 6,198 25.35 2441972591. 02 417 363 376 25.39 1519743,177.79 2,185 1,900 2,072 25.46 8119801,832.54 1,144 995 1,296 25.64 5119829,558.82 5,732 4,985 6,964 25.70 27119846,711.58 3,847 3,346 5,043 25.75 1961985525.00 293 255 401 25.78 161991101,820.49 46,888 40,780 86,496 25.91 3,33819935,944.02 2,505 2,179 5,251 25.94 202199445,197.42 18,085 15,729 40,768 25.96 1,570199714,389.30 4,741 4,123 13,864 26.01 533199816,139.85 4,890 4,253 15,922 26.03 61220054,623.90 310 270 5,510 26.12 211
600,746.78 429,590 373,630 377,303 15,214
LOWER SALMON PLANT
INTERIM SURVIVOR CUVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR. .5-2033NET SALVAGE PERCENT..-25
1919 4,657.67 4,541 4,581 1,241 20.54 6019271,036.71 982 991 305 21.81 14
111-259
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4 )(5)(6 )(7)
LOWER SALMON PLA
INTERIM SURVIVOR CUVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEA..5-2033
NET SALVAGE PERCENT..-25
1929 33.30 31 31 11 22.101930210.25 197 199 64 22.23 31935257.16 236 238 83 22.86 4193699.23 91 92 32 22.97 11937594.35 540 545 198 23.08 9194063.41 57 58 21 23.39 11941374.95 335 338 131 23.49 619433.14 3 3 1 23.681944520.14 458 462 188 23.77 81946407.73 355 358 152 23.93 6194765.16 56 56 25 24.02 11949270,179.67 231,443 233,493 104,232 24.17 4,31219514,265.80 3,612 3,644 1,688 -24.31 691952275.56 232 234 110 24.38 51953126.63 106 107 51 24.45 21954393.90 327 330 162 24.51 719572,626.12 2,138 2,157 1,126 24.69 4619587,260.66 5,868 5,920 3,156 24.75 1281959252.21 202 204 111 24.81 419643,163.24 2,433 2,455 1,499 25.06 6019651,471.37 1,122 1,132 707 25.10 2819662,018.81 1,524 1,537 987 25.15 39196731,499.11 23,542 23,750 15,624 25.19 620196984.00 61 62 43 25.27 21970201. 88 146 147 105 25.31 4197110,371.45 7,414 7,480 5,484 25.35 21619787,289.76 4,715 4,757 4,355 25.59 17019825,408.09 3,243 3,272 3,488 25.70 136198311,476.95 6,731 6,791 7,555 25.73 294198413,406.66 7,684 7,752 9,006 25.75 3501985148,902.17 83,218 83,954 102,174 25.78 3,9631988493.25 253 255 362 25.84 1419899,277.07 4,604 4,645 6,951 25.87 26919906,195.87 2,966 2,992 4,753 25.89 184199112,982.39 5,978 6,031 10,197 25.91 394199221,904.69 9,665 9,751 17,630 25.93 680
111-260
YEA
(1)
IDAHO POWER COMPANY
ACCOUN 331.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
LOWER SALMON PLANT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 5 - 2 033
NET SALVAGE PERCENT.. -25
1993
1994
1995
1996
1997
1998
2002
2003
2005
2006
96,557.0672,819.4123,464.6027,437.7028,786.4210,742.755,532.2415,716.418,415.6418,980.29
888,303.03
40,68729,1378,8649,7209,4853,2551,0022,289
564
437
522,549
41,04729,395
8,9429,806
9,569
3,2841,0112,309
569
441
527,177
MILNER PLAT
INTERIM SURVIVOR CUVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 11-2068
NET SALVAGE PERCENT.. -25
1992
1994
1995
1996
2005
9,391,451.5271,898.34
37,485.912,659.26
9,094.16
9,512,589.19
2,278,60115,4137,488
491
273
2,302,266
2,701,05018,270
8,876
582
324
2,729,102
OXBOW HATCHERY PLA
INTERIM SURVIVOR CUVE.. IOWA 100-R2.5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
1961
1962
1964
1965
1966
273,596.704,910.4721,190.7969,872.20167,562.55
209,9513,73515,82751,670122,656
215,634
3,836
16,255
53,069
125,976
111-261
FUT. BOOK
ACCRUALS
(5)
79,64961,62920,38924,49126,414
10,144
5,90417,337
9,95123,284
583,200
9,038,264
71,603
37,981
2,742
11,044
9,161,634
126,362
2,302
10,233
34,271
83,477
REM.
LIFE
(6)
25.9425.9625.9826.00
26.0126.03
26.09
26.1026.12
26.14
57.37
57.67
57.82
57.96
59.05
26.77
26.83
26.94
27.00
27.05
ANAL
ACCRUAL
(7)
3,0712,374
785
942
1,016
390
226
664
381
891
22,849
157,543
1,242
657
47
187
159,676
4,720
86
380
1,269
3,086
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
OXBOW HATCHERY PLAT
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
1971
1976
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1998
1999
2001
2002
2005
2006
63.281,117.842,269.1913,936.1220,336.152,553.486,690.27509.10149,302.5366,598.3555,284.47222,716.752,173.3412,086.1634,848.12
14,791. 20281,638.5119,099.8317,355.4811,532.62
1,472,035.50
44
7201,2157,25710,2801,2503,167
23265,41327,93022,09384,437
7774,0479,9493,83156,6453,2371,080
247
707,690
45
739
1,2487,45310,5581,2843,253
23867,18428,68622,69186,723
7984,157
10,2183,935
58,1783,3241,109
254
726,845
OXBOW PLAT
INTERIM SURVIVOR CURVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
1938
1959
1960
1961
1962
1965
1966
1967
1,789.8013,512.0310,358.066,065,532.068,105.1217,054.48
134.686,423.71
1,58910,5438,0174,654,5386,16512,612
994,653
1,1957,9316,0303,501,1684,637
9,487
74
3,500
111-262
FU. BOOK
ACCRUALS
(5)
34
6581,5889,96714,8621,9085,110
398
119,44454,56246,415
191,6731,91910,951
33,34214,554
293,87020,55120,58514,162
1,113,198
1,042
8,9596,9184,080,747
5,49411,831
944,530
REM.
LIFE
(6 )
27.2927.5027.8027.8327.8627.8927.9127.9427.9627.9828.0128.0328.0528.07
28.1128.13
28.1628.1828.2228.24
24.7226.6526.7126.77
26.8327.0027.0527.10
ANAL
ACCRUAL
(7 )
1
24
57
358
533
68
183
144,2721,9501,6576,838
68
390
1,186
517
10,436
729
729
501
40,052
42
336
259
152,437
205
438
3
167
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6 )(7 )
OXBOW PLAT
INTERIM SURVIVOR CUVE..IOWA 100-R2.5
PROBABLE RETIREMENT YEAR. .7-2035
NET SALVAGE PERCENT. .-25
1968 9,172.66 6,572 4,943 6,523 27.15 24019702,698.72 1,889 1,421 1,952 27.25 72197117,477.19 12,083 9,089 12,757 27.29 4671972129,436.03 88,324 66,438 95,357 27.34 3,48819744,705.42 3,124 2,350 3,532 27.42 1291975165,154.27 108,032 81,262 125,181 27.46 4,559197611,155.71 7,184 5,404 8,541 27.50 3111978817.50 509 383 639 27.58 2319807,187.98 4,312 3,244 5,741 27.65 208198131,582.93 18,567 13,966 25,513 27.68 922198376,209.63 42,877 32,252 63,010 27.74 2,271198490,619.20 49,761 37,431 75,843 27.77 2,7311985349,583.99 187,115 140,749 296,231-27.80 10,65619864,027.95 2,098 1,578 3,457 27.83 124198739,206.28 19,819 14,908 34,100 27.86 1,224198814,017.49 6,863 5,162 12,360 27.89 44319891,819,116.35 861,124 647,742 1,626,153 27.91 58,2641990345,444.36 157,566 118,522 313,283 27.94 11,2131991141,437.85 61,967 46,612 130,185 27.96 4,656199223,097.53 9,687 7,287 21,585 27.98 771199320,750.61 8,292 6,237 19,701 28.01 7031994110,790.01 42,003 31,595 106,893 28.03 3,81419958,136.86 2,908 2,187 7,984 28.05 285200231,094.50 5,271 3,965 34,903 28.18 1,239200322,934.53 3,119 2,346 26,322 28.19 9342004186,194.65 18,666 14,041 218,702 28.21 7,753200529,089.34 1,811 1,362 35,000 28.22 1,240200616,888.94 361 272 20,839 28.24 738
9,830,938.42 6,430,120 4,836,770 7,451,902 273,365
111-263
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
OXBOW COMMON PLANT
INTERIM SURVIVOR CUVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -25
1961
1965
1978
88,348.238,043.31
15,560.73
67,7965,9489,688
90,9717,98113,000
111,952.27 83,432 111,952
PAHSIMERIO ACCUM. PONDS PLA
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. -25
1981
1982
1989
1990
1991
1992
1993
1995
1999
2000
2002
2003
2005
2006
60,819.27
36,186.516,470.98
89,331.1917,204.4923,112.175,104.78191,578.38
123,294.00
65,594.6515,558.7915,824.67132,205.223,405,708.62
35,80720,8523,068
40,8137,5559,7102,04468,65731,99515,1692,6432,1508,26372,797
33,36819,4322,85938,0337,0409,0491,90563,98029,81614,1362,4632,0047,70067,838
4,187,993.72 321,523 299,623
PAHSIMERIO TRAPPING PLA
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. -25
1969
1970
1971
240,093.071,484.6127,554.39
170,2561,04019,075
192,4691,17621,564
~i-264
FUT. BOOK
ACCRUALS
(5)
19,4642,0736,451
27,988
42,65625,8015,23073,63114,46619,8414,476
175,493
124,302
67,85716,98517,777157,5574,189,298
4,935,370
107,647
680
12,879
REM.
LIFE
(6 )
26.7727.0027.58
27.6127.6427.8427.8627.8827.9127.9327.9728.0528.0728.1028.1228.1428.16
27.1327.1827.22
ANAL
ACCRUAL
(7)
727
77
234
1,038
1,545
933
1882,643
519
711
1606,2744,4312,417
604
6325,599
148,768
175,424
3,968
25
473
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTUES AN IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
PAHSIMERIO TRAPPING PLAT
INTERIM SURVIVOR CUVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. -25
1975
1976
1977
1979
1981
1982
1984
1985
1987
1989
1991
1992
1993
1994
1995
1996
1997
7,758.36
467.813,704.91251.45115,968.2118,860.222,796.9562,023.23807.082,255.2410,345.3534,560.7951,787.58283,237.5220,194.1512,849.3638,129.33
935,129.61
5,081
3022,350
154
68,27610,868
1,538
33,237
4091,069
4,543
14,520
20,741
107,595
7,237
4,311
11,882
484,484
5,744
3412,657
17477,18412,2861,73937,573
4621,2085,13616,41423,447121,6328,1814,87413,432
547,693
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEA.. 5-2031
NET SALVAGE PERCENT.. - 2 5
1921
1922
1924
1925
1926
1927
1928
1929
1937
1940
1941
212,021.90
30.73
52.7223.05235.234,283.135,229.7048.72265.82
66.911,279.29
208,046
30
51
22
2274,119
5,012
47
246
611,165
194,988
28
48
21
2133,8604,697
44
231
571,092
111-265
FUT. BOOK
ACCRUALS
(5)
3,954
244
1,974
14067,77611,2891,75739,956
5471,6117,79626,78741,287232,41517,06211,18834,230
621,219
70,039
10
18
8
811,4941,840
17
101
27
507
REM.
LIFE
(6 )
27.3927.4327.4727.5427.6127.6427.7027.7327.7827.8427.8827.9127.9327.9527.9727.9928.01
19.7319.8720.1520.2820.4120.5420.66
20.78
21. 62
21.88
21. 96
ANAL
ACCRUAL
(7)
144
9
72
52,455
408
63
1,441
20
58
280
960
1,478
8,315
610
400
1,222
22,406
3,550
1
1
4
73
89
1
5
1
23
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31.2006
ORIGINAL CALCULATED ALLOC.BOOK FU.BOOK REM.ANALYECOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2 )(3)(4)(5)(6 )(7)
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CURVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEA..5-2031
NET SALVAGE PERCENT. .-25
1942 7.79 7 7 3 22.041945420.92 376 352 174 22.27 81953670.48 574 538 300 22.77 13
1954 10,260.25 8,737 8,189 4,636 22.82 20319562,331. 00 1,959 1,836 1,078 22.93 4719577,540.11 6,296 5,901 3,524 22.98 153
1958 415.97 345 323 197 23.02 919604,082.82 3,337 3,128 1,976 23.12 851961100.45 81 76 50 23.16 21964160.16 127 119 81 23.28 319652,620.35 2,056 1,927 1,348 23.32 5819665,686.78 4,421 4,143 2,965 23.36 127
1967 93.49 72 67 50 23.39 219711,179.47 871 816 658 23.53 28197275.91 55 52 43 23.56 2197311,852.38 8,541 8,005 6,810 23.59 28919748,344.29 5,936 5,563 4,867 23.62 206198049,172.69 31,882 29,881 31,585 23.77 1,329
1981 1,459.68 929 871 954 23.80 4019832,919.37 1,783 1,671 1,978 23.84 831986570,974.23 324,599 304,225 409,493 23.90 17,134
1987 291.01 161 151 213 23.92 91988247.09 133 125 184 23.94 8199016,537.99 8,304 7,783 12,889 23.98 537
1991 56,438.76 27,295 25,581 44,967 23.99 1,874199310,910.87 4,836 4,532 9,107 24.03 379199530,332.35 12,087 11,328 26,587 24.06 1,105
1997 79,109.12 27,589 25,858 73,028 24.08 3,033199919,782.55 5,789 5,426 19,302 24.11 801200020,477.06 5,360 5,023 20,573 24.12 85320061,923.50 49 46 2,358 24.18 98
1,139,956.09 713,613 668,822 756,120 32,266
111-266
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTUES AN IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3)(4)(5)(6)(7 )
STRIKE PLAT
INTERIM SURVIVOR CURVE..IOWA 100-R2.5
PROBABLE RETIREMENT YEAR..3-2032
NET SALVAGE PERCENT. .-25
1950 31.23 27 23 16 23.28 1
1952 1,840,068.68 1,569,809 1,345,951 954,135 23.41 40,758
1954 1,030.58 868 744 544 23.53 23
1956 3,840.83 3,195 2,739 2,062 23.64 87
1957 2,050.48 1,694 1,452 1,111 23.69 47
1958 818.25 671 575 448 23.74 19
1964 3,616.60 2,829 2,426 2,095 24.02 87
1967 2,346.82 1,785 1,530 1,404 24.14 58
1969 206.21 154 132 126 24.22 5
1971 6,295.32 4,585 3,931 3,938 24.29 162
1973 8,091. 07 5,750 4,930 5,184 24.35 213
1980 8,418.30 5,372 4,606 5,917 24.55 241
1982 43,719.70 26,822 22,997 31,653 24.60 1,287
1983 2,207.01 1,325 1,136 1,623 24.63 66
1985 719.60 412 353 547 24.67 22
1988 43,169.94 22,740 19,497 34,465 24.73 1,394
1989 1,037.34 529 454 843 24.75 34
1991 60,401. 44 28,615 24,535 50,967 24.79 2,056
1992 4,328.83 1,966 1,686 3,725 24.81 150
1993 22,105.63 9,594 8,226 19,406 24.82 782
1994 18,568.38 7,657 6,565 16,645 24.84 670
1995 252,504.05 98,382 84,353 231,277 24.86 9,303
1996 258,322.72 94,514 81,037 241,866 24.87 9,725
1997 27,856.31 9,489 8,136 26,684 24.88 1,073
1998 48,178.69 15,110 12,955 47,268 24.90 1,898
1999 6,587.66 1,880 1,612 6,623 24.91 266
2003 20,823.10 3,160 2,709 23,320 24.96 934
2004 13,087.52 1,472 1,262 15,097 24.97 605
2005 22,282.60 1,557 1,335 26,518 24.98 1,062200667,253.78 1,614 1,384 82,683 25.00 3,307
2,789,968.67 1,923,577 1,649,271 1,838,190 76,335
~i-267
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2 )(3)(4)(5 )(6)(7 )
SWAN FALLS PLAT
INTERIM SURVIVOR CURVE..IOWA 100-R2.5
PROBABLE RETIREMENT YEAR..6-2040
NET SALVAGE PERCENT. .-25
1928 95,198.49 85,595 69,290 49,708 26.00 1,912
1929 159.78 143 116 84 26.22 3
1931 303.31 269 218 161 26.64 6
1936 1,879.59 1,621 1,312 1,037 27.62 38
1937 69.74 60 49 38 27.80 1
1938 1,054.16 899 728 590 27.97 21
1939 97.11 82 66 55 28.15 2
1941 244.90 205 166 140 28.47 5
1946 98.72 80 65 58 29.22 2
1947 104.16 84 68 62 29.35 2
1953 891. 00 689 558 556 30.08 18
1964 92.25 65 53 62 31.12 2
1.965 2,259.79 1,567 1,269 1,556 31.20 50
1986 26,790.96 12,699 10,280 23,209 32.40 716
1990 14,050.25 5,785 4,683 12,880 32.55 396
1991 71,763.89 28,311 22,918 66,787 32.59 2,049
1992 542,396.80 204,416 165,478 512,518 32.62 15,712
1993 11,929.34 4,277 3,462 11,450 32.65 351
1994 23,225,281. 24 7,876,274 6,375,950 22,655,652 32.68 693,257
1995 16,680.12 5,313 4,301 16,549 32.72 506
1996 8,626.20 2,570 2,080 8,703 32.74 266
1997 1,098,717.95 302,834 245,148 1,128,249 32.77 34,429
2003 18,473.90 2,173 1,759 21,333 32.93 648
2004 13,990.26 1,210 980 16,508 32.95 501
2005 72,581. 94 3,874 3,136 87,591 32.97 2,657
25,223,735.85 8,541,095 6,914,133 24,615,536 753,550
TWIN FALLS PLAT
INTERIM SURVIVOR CUVE. .IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR..12-2040
NET SALVAGE PERCENT. .-25
1938 149,682.54 127,193 116,042 71,061 28.28 2,513
1940 1,348.22 1,133 1,034 651 28.63 23
1941 447.82 374 341 219 28.80 8
111-268
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31~2006
ORIGINAL CACULATED ALLOC.BOOK FU.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3 )(4 )(5 )(6)(7 )
TWIN FALLS PLAT
INTERIM SURVIVOR CUVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEA. .12-2040
NET SALVAGE PERCENT..-25
1942 4,310.11 3,577 3,263 2,125 28.96 73194420.08 16 15 10 29.271945275.67 225 205 140 29.42 51946584.39 473 432 298 29.56 101950837,27 659 601 446 30.10 1519535,799.56 4,465 4,074 3,175 30.46 10419541,804.65 1,379 1,258 998 30.57 33195765.15 49 45 36 30.89 119603,529.53 2,560 2,336 2,076 31.19 67
1962 91.80 65 59 56 31.37 21963195.85 138 126 119 31.45 4
1965 2,364.90 1,630 1,487 1,469 31.62 4619667,355.41 5,012 4,573 4,621 31.70 146196878.73 52 47 51 31. 85 219691,452.40 954 870 946 31. 92 3019703,343.75 2,168 1,978 2,202 31. 99 6919713,481.52 2,226 2,031 2,321 32.06 7219772,300.42 1,337 1,220 1,656 32.42 51198115,100.72 8,086 7,377 11,499 32.63 352198232,104.17 16,799 15,326 24,804 32.68 759198334,075.28 17,395 15,870 26,724 32.73 816198446,415.16 23,086 21,062 36,957 32.77 1,128198518,097.33 8,755 7,987 14,635 32.82 446198727,573.89 12,550 11,450 23,017 32.90 70019901,868.83 762 695 1,641 33.02 501991197,908.82 77,358 70,575 176,811 33.05 5,35019934,778.10 1,694 1,545 4,428 33.12 13419969,549.81 2,810 2,564 9,373 33.22 282199777,837.99 21,191 19,333 77,964 33.25 2,34520026,605.43 962 878 7,379 33.38 221
661,285.30 347,133 316,699 509,908 15,857
111-269
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
TWIN FALLS (NEW) PLA
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 12 - 2 04 0
NET SALVAGE PERCENT.. -25
1995 10,146,761.46 3,197,498
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
2,678,549 10,004,903 33.19
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 6 - 2 0 0 9
NET SALVAGE PERCENT.. -25
1919
1921
1922
1926
1928
1930
1936
1938
1939
1940
1941
1947
1952
1954
1955
1958
1960
1966
1967
1968
1970
1971
1982
1984
1985
1989
1990
1991
1992
14,186.8890,051.981,368.561,829.53411.52
136.31
13.15417.59492.40
32.201,613.92
236.333,887.39
375.595,319.19
84.808,217.4375.8224,095.35
92.243,382.061,413.305,544.7722,715.832,781.1931,329.099,167.1313,183.427,289.23
17,196
109,087
1,657
2,213
497
165
16
503
592
391,940
2834,639
4476,332
1019,735
8928,294
1083,9521,6496,28225,527
3,11134,2319,94114,1777,764
15,20196,4281,4651,956
439
146
16
445
523
341,715
2504,101
3955,597
898,605
7925,010
953,4931,4585,55322,5652,75030,2598,78712,5326,863
111-270
2,53316,137
246
331
75
24
77
93
6
302
45
758
741,052
171,667
165,109
20
735
3091,3785,830
7268,9022,6723,9472,249
2.452.462.462.462.472.47
2.482.482.482.482.482.492.492.492.492.492.492.492.492.492.492.502.502.502.502.502.502.50
ANAL
ACCRUAL
(7)
301,443
1,0346,560
100
135
30
10
31
38
2
122
18
304
30
422
7
669
62,052
8
295
124
5512,332
290
3,5611,069
1,579
900
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTUES AN IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CURVE.. IOWA 100 - R2 . 5
PROBABLE RETIREMENT YEAR.. 6-2009
NET SALVAGE PERCENT.. -25
1993
1994
1995
1996
1997
29,116.386,387.5318,107.508,831.4015,437.50
327,624.51
30,678
6,646
18,576
8,908
15,260
370,635
27,118
5,87516,4207,874
13,489
327,625
UPPER MALA PLA
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. - 2 5
1948
1954
1956
1965
1971
1974
1981
1986
1988
1989
1990
1991
1993
2006
308,348.77
100.49168.15
191. 014,420.212,824.331,386.0811,834.82260.33245.128,792.215,046.058,950.345,251.95
357,819.86
265,642
84
138
1463,160
1,942
8486,441
134
1224,209
2,324
3,771
121
289,082
252,658
80
131
1393,0061,847
8076,126
127
1164,0032,2103,587
115
274,952
UPPER SALMON A PLAT
INTERIM SURVIVOR CUVE.. IOWA 100 - R2 .5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -25
1937 416,726.69 378,961 342,707
~i-271
FUT. BOOK
ACCRUALS
(5)
9,2772,1096,2143,1655,808
81,903
132,778
46
79
1002,5191,683
9268,668
198
1906,9874,0987,6016,450
172,323
REM.
LIFE
(6)
2.502.502.502.502.50
24.0924.5124.6425.1025.3525.4625.6725.8025.8425.8725.8925.9125.9426.14
178,201 23.08
ANAL
ACCRUAL
(7 )
3,711
8442,4861,2662,323
32,909
5,512
2
3
4
99
66
36
336
8
7
270
158
293
247
7,041
7,721
IDAHO POWER COMPAN
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4 )(5)(6)(7 )
UPPER SALMON A PLAT
INTERIM SURVIVOR CURVE..IOWA 100-R2. 5
PROBABLE RETIREMENT YEAR. .5-2033
NET SALVAGE PERCENT..-25
1938 1,478.61 1,339 1,211 637 23.19 271939276.82 249 225 121 23.29 519404,564.54 4,095 3,703 2,003 23.39 861941105.61 94 85 47 23.49 219453,063.55 2,682 2,425 1,404 23.85 5919461,267.06 1,103 997 587 23.93 25194824,767.33 21,337 19,296 11,663 24.09 4841949180.66 155 140 86 24.17 419512,560.26 2,168 1,961 1,239 24.31 51195213,004.99 10,944 9,897 6,359 24.38 26119542,574.53 2,139 1,934 1,284 24.51 521955245.61 203 184 123 24.57 519571,812.60 1,476 1,335 931 24.69 381958473.14 382 345 246 24.75 101961198.46 157 142 106 24.91 41964418.90 322 291 233 25.06 91965228.21 174 157 128 25.10 51971340.02 243 220 205 25.35 8
1972 6,486.17 4,579 4,141 3,967 25.39 156
1973 958.83 668 604 595 25.42 23197813,712.35 8,868 8,020 9,120 25.59 35619818,417.21 5,152 4,659 5,863 25.67 228
1982 9,617.22 5,767 5,215 6,807 25.70 265198362,246.29 36,507 33,015 44,793 25.73 1,741198449,087.52 28,133 25,442 35,917 25.75 1,395198534,226.84 19,129 17,299 25,485 25.78 98919864,505.76 2,452 2,217 3,415 25.80 13219873,166.58 1,676 1,516 2,442 25.82 95
1988 585.88 301 272 460 25.84 18198928,908.36 14,346 12,974 23,161 25.87 895199020,877.88 9,995 9,039 17,058 25.89 659
1991 51,605.14 23,764 21,491 43,015 25.91 1,660
1993 57,841. 23 24,373 22,042 50,260 25.94 1,938199429,549.67 11,824 10,692 26,245 25.96 1,011
1996 3,229.87 1,144 1,035 3,002 26.00 115
859,310.39 626,901 566,928 507,208 20,532
~i-272
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
UPPER SALMON B PLA
INTERIM SURVIVOR CUVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -25
1947
1949
1950
1956
1959
1967
1972
1982
1984
1987
1990
1993
1994
1995
1996
2004
2005
59,963.0720,783.9123.903,541.9919,537.561,157.656,691.2822,264.557,600.614,220.2444,850.027,629.686,476.70
13,215.887,497.1644,194.3857,287.00
326,935.58
51,93617,804
202,903
15,669
8654,724
13,3504,3562,233
21,4723,2152,5914,9922,6564,7563,838
157,380
49,85417,090
192,78715,041
8304,53512,8154,1812,14320,6113,0862,4874,7922,5504,5653,684
151,070
UPPER SALMON COMMON PLAT
INTERIM SURVIVOR CURVE.. IOWA 100-R2. 5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -25
1984
1985
1994
2006
166,721.15143,430.513,266.5038,913.23
352,331. 39
95,55280,1601,307
895
82,572
69,2711,130
773
FU. BOOK
ACCRUALS
(5 )
25,1008,890
111,6409,381
6173,82915,0165,3203,13235,4526,4515,60911,7286,821
50,678
67,925
257,600
125,829
110,017
2,953
47,869
133,688,302.18 59,178,877 55,501,434 111,608,931
286,668177,914 153,746
REM.
LIFE
(6)
24.0224.1724.2424.6424.8125.1925.3925.70
25.7525.82
25.8925.9425.96
25.98
26.00
26.11
26.12
25.75
25.7825.96
26.14
ANAL
ACCRUAL
(7)
1,045
368
67
378
24
151
584
207
121
1,369
249
216
451
2621,9412,600
10,033
4,8874,268
1141,831
11,100
3,500,732
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 31.9 2.62
111-273
IDAHO POWER COMPANY
ACCOUNT 332.10 RESERVOIRS, DAMS AN WATERWAYS - RELOCATION
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2 )
CALCUTED
ACCRUED
(3 )
BROWNLEE PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. -20
1960 8,639,663.66 6,537,806
HELLS CAYON PLANT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 7 - 2 035
NET SALVAGE PERCENT.. -20
1960 940,788.93 711,914
OXBOW PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. -20
1960 56,309.00 42,610
OXBOW COMMON PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 7 - 2 035
NET SALVAGE PERCENT.. - 2 0
1961
1964
1965
1979
1,520,822.45373,757.593,257.74
30,082.05
1,139,339271,3032,33917,721
1,927,919.83 1,430,702
BROWNLEE COMMON PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. - 2 0
1960 7,895,824.78 5,974,929
19,460,506.20 14,697,961 11,328,581 12,024,026
4,455,169 27.21
ALLOC. BOOK
RESERVE
(4)
4,592,743
462,648
29,019
975,011232,1722,002
15,165
1,224,350
5,019,821
FU. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
5,774,853 27.21
666,299 27.21
38,552 27.21
849,976
216,337
1,907
20,933
1,089,153
27.3627.75
27.86
28.52
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 27.2
111-274
ANAL
ACCRUAL
(7)
212,233
24,487
1,417
31,066
7,796
68
734
39,664
163,733
441,534
2.27
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
MILNER DAM PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA. . 6-2067
NET SALVAGE PERCENT.. -20
1992 614,874.97 145,356 172,994
AMERICA FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. - 2 0
1978 4,242,904.39 1,936,292 2,438,545
BROWNLEE PLANT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. -20
1959
1960
1961
1962
1963
1966
1980
1983
1984
1992
2002
2003
2004
2006
655.4739,084,982.2619,112.43
649.1041,189.391,882.5013,170,481.89119,689.402,363.186,655.39
12,011. 84124,330.515,202.9842,336.15
50129,576,38814,318
481
30,2151,3377,611,48564,8331,2502,6881,96016,277
502
874
42425,028,129
12,116
407
25,569
1,1316,440,991
54,863
1,058
2,275
1,658
13,774
425
739
FUT. BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
564,856 59.09
2,652,940 46.45
36321,873,850
10,819
372
23,858
1,1289,363,587
88,764
1,778
5,711
12,756
135,423
5,819
50,064
52,631,542.49 37,323,109 31,583,559 31,574,292
~i-275
27.0427.21
27.36
27.51
27.64
27.95
28.53
28.56
28.56
28.58
28.58
28.58
28.58
28.58
ANAL
ACCRUAL
(7)
9,559
57,114
13803,890
395
14
863
40328,2013,108
62
200
4464,738
2041,752
1,143,926
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
BLISS PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -20
1950
1952
1961
1964
1967
1972
1991
1995
1997
2005
2006
7,168,536.04
244.19
987.476,944.861,189.003,579.78
238,329.856,077.962,278.8222,685.9729,929.77
7,480,783.71
6,065,442
203
7595,184
8602,439105,7612,212
7231,462
668
6,185,713
5,760,080
193
7214,923
8172,316
100,4362,101
6871,388
634
5,874,296
CASCADE PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 1-2061
NET SALVAGE PERCENT.. -20
1983
1985
3,143,493.192,137.27
3,145,630.46
1,171,643
745
1,172,388
1,334,668
849
1,335,517
CLEAR LAKE PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 6 - 2 017
NET SALVAGE PERCENT.. -20
1917
1937
1940
1985
1990
1991
2000
60,439.46
26,614.53165.0920,972.93433,043.2310,137.9733,611.52
584,984.73
65,97827,974
17216,910
317,5597,25315,424
451,270
65,857
27,922
172
16,879
316,9747,240
15,395
450,439
111-276
FUT. BOOK
ACCRUALS
(5)
2,842,163
100
464
3,411
610
1,980185,560
5,193
2,048
25,835
35,282
3,102,646
REM.
LIFE
(6 )
23.46
23.95
25.51
25.82
26.03
26 ;26
26.42
26.42
26.42
26.42
26.42
2,437, 524 52.17
1,716 52.57
2,439,240
6,670
4,015
268,289202,678
4,92624,939
251,543
7.90
9.62
9.8010.5010.50
10.5010.50
ANAL
ACCRUAL
(7)
121,149
4
18
132
23
75
7,023
197
78
978
1,335
131,012
46,723
33
46,756
844
417
3
789
19,303
4692,375
24,200
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK FUT. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
HELLS CAYON PLANT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 7 - 2 035
NET SALVAGE PERCENT.. - 2 0
1967
1969
1971
1989
2005
51,505,539.714,197.95
610.1360,816.20153,152.82
36,144,5282,876
40727,718
9,171
25,123,9301,999
28319,2666,375
36,682,7183,039
44953,713177,408
51,724,316.8136,184,70025,151,85336,917,327
LOWER MALA PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 2 0
1948
1952
1954
1957
1958
1959
1963
1965
1980
1982
1985
1987
1991
1997
2000
1,327,140.7516,690.1311,744.13
488.94285.4827,674.89
646.7742,271.34
574,026.92
10,714.596,014.04
5,738.984,219.0638,665.2512,216.05
2,078,537.32
1,140,91613,8929,611
390
22621,673
48831,232345,1056,1883,2392,9261,87212,2722,894
1,592,924
1,063,07312,9448,955
363
21120,194
45529,101321,5595,7663,0182,7261,74411,4352,697
1,484,241
111-277
529,4967,0845,138
224
13213,016
32121,625367,2737,0924,1994,1613,31934,96311,962
1,010,005
REM.
LIFE
(6)
28.0428.1828.2928.5828.58
22.9323.9524.3924.9525.1025.2525.7225.9026.3926.4026.4126.4126.4226.4226.42
ANAL
ACCRUAL
(7 )
1,308,228
108
161,8796,207
1,316,438
23,092
296
211
9
5
515
12
83513,917
269
159
158
1261,323
453
41,380
YEA
(1)
IDAHO POWER COMPANY
ACCOUN 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
LOWER SALMON PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 5 - 2 033
NET SALVAGE PERCENT.. -20
1919
1935
1942
1944
1949
1951
1954
1961
1972
1984
1985
1989
1992
1995
2004
2006
90,169.185,149.423,481.5311,749.205,303,615.53592.95716.91
836.193,896.925,236.9633,752.1319,438.80752,157.28227,782.4214,004.77130,243.18
6,602,823.37
92,6874,859
3,133
10 ,4164,523,772
498
587
6432,655
2,891
18,178
9,296
319,78782,904
1,452
2,907
5,076,665
85,9084,504
2,9049,6544,192,885
462
544
5962,461
2,68016,8488,616296,39676,8401,3462,694
4,705,338
MILNER PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -20
1992
1996
2004
16,500,354.6726,579.775,240.49
16,532,174.93
3,841,2834,689
245
3,846,217
4,629,1615,651
295
FUT. BOOK
ACCRUALS
(5)
22,2951,6751,2744,4452,171,454
250
316
4072,2153,60423,65514,711606,193196,49915,460153,598
3,218,051
15,171,26526,2455,994
4,635,107 15,203,504
OXBOW PLA
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. -20
REM.
LIFE
(6)
12.8518.56
21. 06
21. 7223.2023.72
24.3925.5126.2626.4126.4126.4226.4226.4226.4226.42
60.2560.9161.61
1961 28,258,094.98 21,169,834 15,548,288 18,361,426 27.36
111-278
ANAL
ACCRUAL
(7)
1,735
90
60
20593,597
11
13
16
84
136
896
55722,9447,438
5855,814
134,181
251,805
431
97
252,333
671,105
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
OXBOW PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YE.. 7-2035
NET SALVAGE PERCENT.. -20
1962
1966
1967
1979
1981
1990
1991
1994
1997
2000
2001
2002
2003
2004
1,880.667,218.221,479.001,470,840.06
88,610.09879.0911,496.625,815.35112,688.51110,217.888,115.0066,567.3834,371.21141,130.82
1,3945,1251,038
866,442
50,178
3864,851
2,124
33,739
24,508
1,572
10,8644,500
13,616
1,024
3,764
762
636,362
36,854
2833,5631,56024,780
18,000
1,1557,979
3,30510,000
FU. BOOK
ACCRUALS
(5)
1,233
4,8981,0131,128,646
69,478
77210,2335,418110,446114,2618,58371,90237,940159,357
30,319,404.87 22,190,171 16,297,679 20,085,606
OXBOW COMMON PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. -20
1990 9,871.65 4,336
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA. . 5-2031
NET SALVAGE PERCENT.. -20
1919
1921
1922
1927
1930
1936
1937
70,847.51
346,581.4149.4445,765.67
137.12
155.885.32
73,055
354,345
5045,511
134
148
5
4,162
71,294
345,804
4944,414
131
144
5
~i-279
REM.
LIFE
(6 )
27.5127.9528.0428.5228.5428.5828.5828.5828.5828.5828.5828.5828.5828.58
7,684 28.58
13,72370,094
1010,505
34
43
1
12.59
13 .2113.5215.1416.13
18.1318.45
ANAL
ACCRUAL
(7 )
45
175
3639,5742,434
27
358
190
3,8643,998
300
2,516
1,3285,576
731,526
269
1,090
5,306
1
694
2
2
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 90 - S4
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. -20
1946
1955
1966
1991
1992
1998
79.24
393.33
492.248,614.181,985.6637,294.48
512,401. 48
70
326
3704,014
88811,555
490,471
68
318
3613,917
86711,277
478,649
STRIKE PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 3-2032
NET SALVAGE PERCENT.. -20
1952
1953
1955
1956
1961
1964
1968
1980
1989
1991
1992
1994
2003
2006
9,678,551.395,288.08
497.773,100.75
678.101,329.48
738.797,129.305,395.777,426.1724,728.834,928.452,762.2522,360.45
9,764,915.58
8,146,243
4,415
4092,526
5291,008
5384,3832,6513,39010,8251,958
403
521
8,179,799
7,344,2873,980
3692,277
477
909
4853,9522,3903,0569,7601,765
363
470
7,374,540
111-280
FUT. BOOK
ACCRUALS
(5)
27
154
2306,4201,516
33,476
136,233
4,269,9752,366
2281,444
337
686
4024,6034,0855,85519,9154,1492,95226,363
4,343,360
REM.
LIFE
(6 )
21.1122.9924.0924.4224.4224.42
23.0923.3023.6623.8324.4824.7424.9825.2325.2525.2525.2525.2525.2525.25
ANAL
ACCRUAL
(7 )
1
7
10
263
621,371
8,809
184,927
102
10
61
14
28
16
182
162
232
789
164
11 7
1,044
187,848
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINA COST AS OF DECEMBER 3L, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SWAN FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 6-2040
NET SALVAGE PERCENT.. -20
1928
1937
1963
1972
1986
1988
1989
1990
1994
1995
1997
2003
267,078.259,688.05
36.482,466.249,111,138.393,592.90429,666.46740.333,758,661.78
66.79
340.6057,982.54
13,641,458.81
259,151
8,795
251,5134,153,586
1,534
177,005
2931,226,827
20
906,582
5,835,421
240,9938,179
231,4073,862,5501,427164,603
2721,140,865
19
846,120
FU. BOOK
ACCRUALS
(5 )
79,5013,447
211,5527,070,8162,884
350,997
6163,369,529
61
325
63,459
5,426,542 10,943,208
TWIN FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -20
1938
1939
1950
1952
1962
1969
254,658.52
96.15
48.54
904.652,367.325,013.90
263,089.08
228,948
86
39
709
1,6543,195
234,631
198,730
75
34
6151,4362,773
203,663
TWIN FALLS (NEW) PLANT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -20
1995
2006
7,645,214.52 2,318,33524,412.81 425
7,669,627.33 2,318,760
1,603,838
294
1,604,132
~i-281
106,860
40
24
471
1,405
3,244
112,044
REM.
LIFE
(6 )
17.1221.48
31.74
32.96
33.46
33.48
33.4833.49
33.49
33.50
33.50
33.50
22.10
22.62
27.93
28.76
31. 91
33.11
7,570,419 34.00
29,001 34.00
7,599,420
ANAL
ACCRUAL
(7)
4,644
160
1
47
211,321
86
10,484
18
100,613
2
10
1,894
329,280
4,835
2
1
16
44
98
4,996
222,659
853
223,512
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCUTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 6-2009
NET SALVAGE PERCENT.. - 2 0
1919
1921
1928
1929
1931
1939
1940
1944
1946
1954
1977
1987
1991
1996
2004
11 7,866.32275,139.02
35.2712,013.562,748.424,173.76
82.372,151.10
43.981,249.04136,447.28139,855.441,270,097.3495,018.21
26,521. 71
2,083,442.82
137,451320,658
4113,9663,1934,830
952,482
511,431150,949148,7611,312,41792,09515,913
2,204,333
129,913303,072
3913,2003,0184,565
902,346
481,353142,671140,6031,240,44087,04515,040
2,083,443
UPPER MALA PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -20
1948
1953
1965
1967
1986
1988
1991
1995
1,208,792.271,098.781,832.998,576.494,267.4145,385.947,408.6115,165.95
1,292,528.44
1,039,175
9071,3546,2042,23822,4283,2885,520
1,081,114
970,002
8471,2645,7912,08920,9353,0695,152
1,009,149
111-282
FU. BOOK
ACCRUALS
(5)
11,52727,095
31,216
280
444
9
235
5
14621,06627,224283,67726,97716,786
416,690
480,549
472
9364,5013,03233,5285,82113,047
541,886
REM.
LIFE
(6)
2.362.382.422.422.432.472.472.48
2.48
2.502.502.502.502.502.50
22.93
24.1825.9026.0326.4126.4226.4226.42
ANAL
ACCRUAL
(7 )
4,88411,384
1
502
115
180
4
95
2
588,42610,890113,47110,7916,714
167,517
20,957
20
36
173
1151,269
220
494
23,284
YEAR
(1 )
IDAHO POWER COMPAN
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3)
UPPER SALMON A PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -20
1937
1991
2005
2006
398,868.53231,120.64452,974.9270,626.64
1,153,590.73
371,570
102,562
29,190
1,576
504,898
UPPER SALMON B PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -20
1947
1949
1982
1986
1991
2002
2004
2006
2,136,951.49
254.55
50,242.222,712.466,259.2329,788.08
483,981. 3348,298.58
2,758,487.94
1,851,711
21729,0181,422
2,7785,20150,1791,078
1,941,604
UPPER SALMON COMMON PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. - 2 0
1937
1939
1943
1946
1947
1948
1953
1986
167,587.22
66.09343,750.81
177.7440,396.36
604.812,880.818,061.70
156,118
61307,066
15535,004
5202,3784,228
ALLOC. BOOK
RESERVE
(4)
252,17369,60619,8101,070
342,659
1,855,707
21729,0811,4252,7845,21250,2881,080
1,945,794
137,466
54270,381
13630,822
4582,0943,723
~i-283
FU. BOOK
ACCRUALS
(5)
226,469207,739523,76083,682
1,041,650
708,635
8831,2101,8304,72730,534530,49056,878
1,364,392
63,639
25142,120
7717,654
2681,3635,951
REM.
LIFE
(6)
19.2926.4226.4226.42
22.6423.2026.4026.4126.4226.4226.4226.42
19.2920.0121.3922.3422.6422.9324.1826.41
ANAL
ACCRUAL
(7)
11,7407,863
19,824
3,167
42,594
31,300
41,182
69
1791,15620,0792,153
56,122
3,299
16,644
3
780
12
56
225
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEAR
(1)
ORIGINAL
COST
(2)
ALLOC. BOOK
RESERVE
(4 )
CALCULATED
ACCRUED
(3)
UPPER SALMON COMMON PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-S4
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -20
1988
2006
32,764.91133,748.56 16,1912,985 14,2572,628
730,039.01 524,706 462,019
HELLS CAYON COMMON PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-S4
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. - 2 0
1967
1983
1,263,725.452,459,443.25 886,8321,332,231 1,041,582
1,564,703
3,723,168.70 2,219,063 2,606,285
219,560,599.62 141,643,941 117,670,605 145,802,123
1,861,518
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
9495,975
17,944
16,93648,551
65,487
5,016,087
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 29.1 2.28
111-284
25,061 26.42
157,870 26.42
414,028
474,889 28.04
1,386,629 28.56
IDAHO POWER COMPANY
ACCOUNT 332.30 RESERVOIRS, DAMS AND WATERWAYS - NEZ PERCE
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3 )(4 )(5)(6)(7 )
BROWNLEE PLAT
INTERIM SURVIVOR CUVE..SQUARE
PROBABLE RETIREMENT YEAR. .7-2035
NET SALVAGE PERCENT..0
1997 5,599,934.61 1,397,184 1,006,639 4,593,296 28.58 160,717
5,599,934.61 1,397,184 1,006,639 4,593,296 160,717
COMPOS ITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .28.6 2.87
~i-285
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCUTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
MILNER DAM PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA. . 6-2067
NET SALVAGE PERCENT.. -5
1992 878,005.87 191,203 210,871
AMERICA FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. - 5
1978
1979
1980
1982
1990
1991
1992
1994
1997
2000
2006
26,053,998.06
3,638.108,880.452,048.86223,419.8430,804.66
12,021. 5218,939.576,572.3317,761.3523,672.71
10,781,275
1,469
3,494
763
62,096
8,154
3,0214,2261,168
2,271
263
12,868,581
1,753
4,170
91174,118
9,733
3,6065,044
1,394
2,711
314
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
711,035 54.06
14,488,117
2,067
5,154
1,240
160,473
22,612
9,017
14,843
5,507
15,938
24,542
26,401,757.45 10,868,200 12,972,335 14,749,510
BROWNLEE PLAT
INTERIM SURVIVOR CUVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEAR. . 7-2035
NET SALVAGE PERCENT.. -5
1960
1961
1970
1973
1980
1982
1983
1985
1987
1988
9,510,360.061,002.928,174.66240,249.7727,737,329.2664,993.61
44,181. 759,749.332,022.60320,338.27
6,334,042
662
4,890
138,01314,154,359
31,795
21,1264,430
868133,129
7,373,610
771
5,693160,66416,477,427
37,01324,593
5,157
1,010154,979
111-286
2,612,268
282
2,890
91,59812,646,769
31,230
21,798
5,080
1,114
181,376
41.9542.24
42.52
43.0544.7944.9745.1445.4645.9046.2746.88
24.96
25.13
26.35
26.66
27.2627.4027.46
27.59
27.7027.75
ANAL
ACCRUAL
(7)
13,153
345,366
49
121
29
3,583
503
200
327
120
344
524
351,166
104,658
11
110
3,436463,9311,140
794
184
40
6,536
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 333.00 WATERWHEELS, TUBINES AN GENERATORS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
BROWNLEE PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. - 5
1989
1990
1991
1992
1993
1994
1996
1998
1999
2000
2001
2002
2003
2004
2005
2006
9,611.1235,812.8556,657.55112,963.9837,855.09
20,461. 04137,309.89
33,151. 354,530.571,231,587.25175,468.2137,972.471,507,915.9090,318.54153,996.7337,618.48
3,85913,849
21,05440,15012,819
6,572
38,927
8,013
994240,65829,847
5,446
173,0567,634
8,085
683
4,49216,12224,509
46,740
14,9237,651
45,316
9,328
1,157
280,156
34,746
6,340
201,458
8,887
9,412
795
FUT. BOOK
ACCRUALS
(5 )
5,60021,481
34,981
71,87224,825
13,833
98,859
25,481
3,6001,013,011
149,496
33,5311,381,854-
85,947
152,285
38,704
41,621,633.25 21,434,960 24,952,949 18,749,765
BLISS PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 5
1950
1952
1959
1964
1966
1972
1978
1983
1985
1987
1988
1991
3,053,212.58418.06773.097,470.699,174.16548.902,236.45223,909.716,144.79609,666.2281,740.4018,100.05
2,251,164
304
532
4,913
5,914
3301,229111,440
2,914
273,472
35,541
7,057
2,369,496
320
5605,171
6,225
347
1,294
117,298
3,067287,847
37,4097,428
111-287
836,377
119
252
2,673
3,408
229
1,054
117,807
3,385352,30348,418
11,577
REM.
LIFE
(6)
27.8027.8527.89
27.94
27.98
28.02
28.09
28.15
28.1828.21
28.24
28.26
28.29
28.31
28.33
28.35
21.65
22.07
23.28
23.95
24.18
24.76
25.21
25.51
25.6125.70
25.75
25.87
ANAL
ACCRUAL
(7)
201
771
1,2542,572
887
494
3,519
905
128
35,910
5,2941,187
48,846
3,036
5,375
1,365
692,584
38,632
5
11
112
141
9
42
4,618
132
13,708
1,880
448
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TUBINES AND GENERATORS
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
BLISS PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 5 - 2 033
NET SALVAGE PERCENT.. -5
1992
1993
1994
1995
1997
1998
1999
7,291.7326,489.7459,884.20141,076.1241,149.8427,427.2850,646.45
4,367,360.46
2,7269,44820,278
45,09111,4677,030
11,795
2,802,645
CASCADE PLAN
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -5
1983
1985
1993
1996
1998
8,866,832.0090,584.8718,472.4851,666.4160,223.54
9,087,779.30
3,023,01328,8484,060
9,1958,916
3,074,032
CLEAR LAKE PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 6-2017
NET SALVAGE PERCENT.. ~5
1937
1940
1943
1982
1983
1994
2003
2006
17,751.56437.08121.9036.1921,340.7413,779.08685,441.753,590.97
742,499.27
16,192
396
110
2715,4777,860179,785
172
220,019
~i-288
ALLOC. BOOK
RESERVE
(4)
2,8699,94521,34447,46112,0707,39912,415
2,949,965
3,332,531
31,8024,47610,1369,829
3,388,774
6,048
148
41
105,7812,93667,151
64
82,179
FUT. BOOK
ACCRUALS
(5)
4,787
17,86941,534100,66931,13721,40040,764
1,635,762
5,977,643
63,31214,92044,11453,406
6,153,395
12,591
311
87
2816,62711,532
652,5633,707
697,446
REM.
LIFE
(6 )
25.9025.9325.9726.0026.0526.0826.10
47.1347.7749.9050.5350.91
9.349.509.6410.3910.4010.4510.4810.48
ANAL
ACCRUAL
(7 )
185
6891,5993,8721,195
8211,562
69,661
126,8331,325
299
8731,049
130,379
1,348
33
9
31,5991,104
62,267
354
66,717
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TUBINES AN GENERATORS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK FU. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
HELLS CAYON PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 7 - 2035
NET SALVAGE PERCENT.. -5
1967
1969
1982
1986
1988
1989
1991
1992
1993
1994
1996
1999
2000
2003
2004
8,510,267.471,702.366,019.36790,592.73209,977.0347,455.2310,175.245,450.1620,427.3346,749.60
48,731. 0126,551.2917,530.311,187,724.326,649.07
10,936,002.51
5,277,472
1,031
2,945
349,648
87,26419,054
3,781
1,9376,91715,016
13,8155,8243,426136,309
562
5,925,001
3,510,802
6861,959232,60158,05212,6752,5151,2894,6019,9899,1903,8742,27990,680
374
3,941,566
LOWER MA PLA
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -5
1948
1968
1980
1994
1995
1999
434,288.0651,845.091,744.806,142.491,818.2932,527.06
528,365.79
324,62832,706
9252,080
5817,575
368,495
343,67034,624
9792,202
615
8,020
390,110
~i-289
5,424,9791,1014,361597,521162,42437,1538,1694,43416,84839,09841,97824,00516,1281,156,4316,608
7,541,238
112,332
19,813
8534,2481,294
26,133
164,673
REM.
LIFE
(6 )
25.9926.2327.4027.6427.7527.8027.8927.9427.9828.0228.0928.1828.2128.2928.31
21.2124.39
25.3425.9726.00
26.10
ANAL
ACCRUAL
(7 )
208,733
42
15921,6185,8531,336
293
159
6021,395
1,494
852
57240,878
233
284,219
5,296
812
34
164
50
1,001
7,357
YEA
(1)
IDAHO POWER COMPAN
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
LOWER SALMON PLANT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -5
1949
1953
1955
1958
1959
1960
1980
1981
1983
1984
1986
1990
2001
2004
2005
3,160,817.83
705.29
96.31
261. 911,420.161,560.163,186.0427,176.611,085,191.648,578.7515,023.9621,902.0346,108.01
43,181. 63
57,616.43
4,472,826.76
2,346,433
509
68
182
977
1,064
1,688
14,119
540,1004,171
6,933
8,884
8,3613,917
3,255
2,940,661
2,571,242
558
75
199
1,0711,1661,85015,472591,845
4,571
7,597
9,735
9,162
4,292
3,567
3,222,402
MILNER PLAT
INTERIM SURVIVOR CURVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEA.. 11-2068
NET SALVAGE PERCENT.. - 5
1992
1994
1997
1998
23,271,570.58
8,047.9650,148.4622,654.08
23,352,421.08
5,001,875
1,5227,451
3,049
5,013,897
5,427,8991,652
8,0853,309
FU. BOOK
ACCRUALS
(5)
747,617
183
26
76
420
472
1,495
13,063547,6064,437
8,17813,262
39,251
41,049
56,930
1,474,065
19,007,250
6,798
44,571
20,478
5,440,945 19,079,097
OXBOW PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. - 5
1961 8,354,194.56 5,512,265 4,838,752
111-290
REM.
LIFE
(6 )
21.44
22.27
22.63
23.13
23.2823.43
25.34
25.4025.51
25.56
25.66
25.83
26.15
26.21
26.22
54.95
55.62
56.53
56.80
3,933,152 25.13
ANAL
ACCRUAL
(7)
34,870
8
1
3
18
20
59
51421,466
174
319
5131,501
1,566
2,171
63,203
345,901
122
788
361
347,172
156,512
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TUBINES AND GENERATORS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
OXBOW PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR. . 7-2035
NET SALVAGE PERCENT.. - 5
1975
1983
1985
1988
1990
1991
1992
1994
1995
1996
1999
2003
2004
203,444.80
40,450.6812,399.931,499,798.80
156,858.45231,311.29
14,157.6466,019.7918,210.3750,385.17
73,913.70127,567.27704.11
10,849,416.56
113,43119,3425,635623,30160,660
85,954
5,03221,205
5,51414,28416,21314,640
60
6,497,536
SHOSHONE FALLS PLA
INTERIM SURVIVOR CUVE .. IOWA 80 - R3
PROBABLE RETIREMENT YEA.. 5 - 2 031
NET SALVAGE PERCENT.. -5
1919
1921
1922
1923
1927
1929
1930
1936
1940
1941
1943
1944
1945
1956
1958
13,793.09
152,887.7310.142,128.18
60.621,883.24643.952,602.13159.458.62177.57
2,321. 91265.444,342.66827.63
12,270134,783
91,859
521,597
543
2,124
127
7
139
1,809
206
3,127
587
99,571
16,979
4,946547,144
53,248
75,452
4,417
18,614
4,84012,539
14,232
12,851
53
5,703,638
11,504
126,373
81,743
49
1,497
509
1,991
119
7
130
1,696
1932,932
550
111-291
FUT. BOOK
ACCRUALS
(5)
114,04625,494
8,0741,027,645111,453167,42510,44950,70714,28140,365
63,377121,095
686
5,688,249
2,97934,159
3
492
15
480
167
741
48
2
56
742
861,628
319
REM.
LIFE
(6)
26.8527.4627.5927.7527.8527.8927.9428.0228.0528.0928.1828.2928.31
12.1812.7613.0613.3514.5515.1515.4517.1818.2518.5018.9919.2219.4421.4221.70
ANAL
ACCRUAL
(7)
4,248
928
29337,0324,0026,003
3741,810
5091,4372,2494,280
24
219,701
2452,677
37
1
32
11
43
3
3
39
4
76
15
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 333. 00 WATERWHEELS, TURBINES AND GENERATORS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. -5
1963
1964
1966
1980
1983
1985
1987
1988
1991
1992
1998
44,894.1323,173.362,058.9023,340.00
27,091. 7110,134.46885,929.99139,026.4218,898.5219,604.53248,004.96
1,624,269.34
30,56515,6361,36312,82714,0215,007414,69563,1947,7317,69767,367
799,342
28,65814,6601,27812,02713,1464,695388,81959,2517,2497,217
63,163
749,464
STRIKE PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 3 - 2 032
NET SALVAGE PERCENT.. - 5
1952
1954
1955
1963
1965
1980
1983
1985
1988
1989
1991
1992
1993
1995
1997
1999
2000
3,404,254.866,622.807,404.03
376.078,252.292,934.40237,480.011,235.53496,446.04329,514.1733,242.7710,143.478,715.817,585.604,321.0686,122.2530,209.42
4,674,860.58
2,500,6984,7965,323
2535,4551,588120,912
600221,487142,27113,3303,8993,1992,4991,24320,7626,509
3,054,824
2,632,5685,0495,604
2665,7431,672
127,288
632233,166
149,77314,0334,105
3,368
2,6311,309
21,8566,852
3,215,915
111-292
FUT. BOOK
ACCRUALS
(5)
18,4819,672
88412,48015,3005,946541,40786,72712,59413,368
197,242
956,018
941,9001,9052,170
1292,9221,409
122,066
665288,102
196,21720,8726,546
5,784
5,3343,228
68,57224,868
1,692,689
REM.
LIFE
(6)
22.2822.3822.5723.5423.6823.7623.8423.8723.9724.00
24.15
21.3421.6921.8522.9323.1524.29
24.44
24.5324.65
24.6924.7624.79
24.82
24.8824.93
24.9724.99
ANAL
ACCRUAL
(7)
829
432
39
530
646
25022,710
3,633
525
557
8,167
41,504
44,138
88
99
6
126
58
4,995
2711,6887,947
843
264
233
214
129
2,746
995
74,596
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TUBINES AN GENERATORS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SWAN FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 6-2040
NET SALVAGE PERCENT.. - 5
1994
1995
2000
2001
25,378,612.17109.2994,232.06302,707.30
25,775,660.82
7,312,086
3016,197
45,102
7,373,415
ALLOC. BOOK
RESERVE
(4 )
6,192,104
2513,71638,194
FUT. BOOK
ACCRUALS
(5)
20,455,439
9085,228279,649
6,244,039 20,820,406
TWIN FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. - 5
1938
1942
1943
1945
1964
1971
1992
1993
1996
1997
2004
170,167.7546.80
147.462,009.052,216.5948,402.101,974.6975,084.73468,611.1038,245.74623,537.98
1,430,443.99
131,845
35
1101,468
1,33926,646
62722,643
11 7,1558,847
45,110
355,825
TWIN FALLS (NEW) PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 12-2040
NET SALVAGE PERCENT.. - 5
1995 15,676,967.761999 1,494.81
15,678,462.57
4,200,800
286
4,201,086
95,541
25
801,064
97019,309
45416,40884,8966,41132,689
257,847
83,135
24
751,0461,357
31,5131,61962,431
407,146
33,747622,026
1,244,119
REM.
LIFE
(6)
32.6132.6732.9132.95
20.6522.3322.7423.5429.3630.6832.9533.0133.1933.2433.54
3,498,548 12,962,268 33.13238 1,332 33.34
3,498,786 12,963,600
111-293
ANAL
ACCRUAL
(7 )
627,275
32,5908,487
638,355
4,026
1
3
44
461,027
491,89112,2671,01518,546
38,915
391,255
40
391,295
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 6-2009
NET SALVAGE PERCENT.. - 5
1919
1921
1923
1930
1939
1943
1955
1964
1967
1969
1983
1986
19901992
1993
1999
2000
2001
21,071.91
94,121. 781,857.04
7.74
190.72
159.572,423.80
25,691. 863,165.29
0.1010,249.7464,830.4841,577.6212,463.62171,817.8547,633.22229,205.712,654.89
729,122.94
21,44095,7151,887
8
193
1612,42425,4503,123
9,72060,63237,88911,156152,15737,496173,7371,915
635,103
UPPER MALA PLAT
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEA.. 5 - 2 033
NET SALVAGE PERCENT.. - 5
1948
1953
1980
1985
1986
1995
336,184.07
536.061,708.20102,217.21
34,021. 561,818.27
476,485.37
251,296
387
90548,46915,700
581
317,338
17,60678,597
1,550
8
158
132
1,990
20,898
2,564
7,98249,788
31,113
9,161
124,94430,790
142,665
1,573
521,519
263,803
406
950
50,882
16,481
610
333,132
111-294
FU. BOOK
ACCRUALS
(5)
4,520
20,231
400
42
36
555
6,078
760
2,780
18,284
12,544
3,926
55,465
19,225
98,001
1,215
244,062
89,190
157
844
56,446
19,242
1,299
167,178
REM.
LIFE
(6)
2.35
2.36
2.38
2.452.46
2.482.49
2.49
2.502.502.502.50
2.502.50
2.50
2.50
21.21
22.27
25.3425.61
25.66
26.00
ANAL
ACCRUAL
(7 )
1,9238,572
168
17
15
2242,441
305
1,1127,314
5,0181,57022,186
7,690
39,200
486
98,241
4,205
7
332,204
750
50
7,249
YEA
(1)
IDAHO POWER COMPAN
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31. 2006
ORIGINAL
COST
(2)
CACUTED
ACCRUED
(3 )
UPPER SALMON A PLA
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 5
1937
1939
1943
1944
1946
1948
1969
1984
1985
1988
1990
1991
1997
2002
2005
374,649.28
108.51
122.9111,284.91
145.683,358.7244,068.9054,767.8138,919.52231,607.72124,221.06
114,261.894,144.56
71,255.24119,003.02
1,191,919.73
300,937
86
958,668
1102,51127,49026,62518,455100,70450,38644,5471,15510,9166,722
599,407
UPPER SALMON B PLAT
INTERIM SURVIVOR CUVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 5
1947
1949
1982
1983
1989
1991
2004
2006
864,022.08
5,924.681,123.182,293.542,135.563,070.5913,464.361,729,580.06
2,621,614.05
650,3884,398
5711,141
898
1,1971,22133,960
693,774
ALLOC. BOOK
RESERVE
(4 )
304,771
87
96
8,778
111
2,543
27,84026,964
18,690
101,988
51,02845,115
1,170
11,055
6,807
607,043
693,337
4,688
6091,216
957
1,2761,302
36,203
739,588
FUT. BOOK
ACCRUALS
(5 )
88,611
27
33
3,071
42
984
18,432
30,542
22,175
141,200
79,40474,860
3,182
63,763118,146
644,472
213,886
1,533
5701,1921,2851,94812,8361,779,856
187,440,907.69 77,366,763 79,423,067 117,389,885
2,013,106
REM.
LIFE
(6)
18.21
18.81
19.95
20.22
20.73
21.21
24.49
25.56
25.61
25.75
25.8325.87
26.05
26.1726.22
20.9721.4425.4625.5125.7925.8726.2126.24
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 32.2
111-295
ANAL
ACCRUAL
(7)
4,866
1
2
152
2
46
753
1,195
866
5,483
3,0742,894
1222,4364,506
26,398
10,200
72
22
47
50
75
49067,830
78,786
3,640,651
1. 94
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 50 - R1 . 5
PROBABLE RETIREMENT YEA.. 6-2028
NET SALVAGE PERCENT.. -5
1964
1998 841. 8838,224.88
39,066.76
594
11,110
11,704
428
8,000
8,428
MILNER DAM PLAT
INTERIM SURVIVOR CUVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEA.. 6-2067
NET SALVAGE PERCENT.. - 5
1992 270,948.91 66,743 80,106
AMERICA FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. - 5
1978
1979
1984
1985
1989
1991
1992
1993
1996
1997
1999
2000
2001
2002
2005
2,224,441.71
68,818.8610,554.675,015.14832.9835,710.703,822.5720,356.0727,530.3314,514.13118,032.45126,565.9037,165.23
80,291. 0173,309.95
2,846,961. 70
1,024,88930,8044,009
1,834
257
9,9481,007
5,0495,5012,65617,54916,5454,1687,4692,386
1,134,071
1,166,603
35,063
4,563
2,088
293
11,324
1,146
5,7476,262
3,023
19,975
18,833
4,744
8,502
2,716
1,290,882
~i-296
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
456 15.4732,13620.01
32,592
204,390 37.65
1,169,061
37,1976,519
3,178
58226,172
2,868
15,62722,645
12,217
103,959114,061
34,279
75,804
74,259
1,698,428
27.70
28.2631.01
31.54
33.5734.5334.99
35.4436.7337.1337.9038.2738.6338.9839.95
ANAL
ACCRUAL
(7)
291,606
1,635
5,429
42,2041,316
210
101
17
758
82
441
617
3292,7432,980
8871,9451,859
56,489
IDAHO POWER COMPAN
ACCOUN 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6 )(7 )
BROWNLEE PLAT
INTERIM SURVIVOR CUVE..IOWA 50-R1.5
PROBABLE RETIREMENT YEA..7-2035
NET SALVAGE PERCENT..-5
1960 768,024.49 537,160 595,820 210,606 16.43 12,818
1963 2,297.08 1,548 1,717 695 17.48 40
1967 6,097.37 3,894 4,319 2,083 18.84 111
1969 7,613.98 4,723 5,239 2,756 19.49 141
1972 201. 63 119 132 80 20.43 4197370,307.87 40,935 45,405 28,418 20.73 1,371
1976 38,234.10 21,109 23,414 16,732 21.58 775
1979 2,411.31 1,255 1,392 1,140 22.36 5119802,477,781.04 1,261,290 1,399,028 1,202,642 22.61 53,191198230,134.51 14,653 16,253 15,388 23.07 667
1984 11,741.20 5,426 6,019 6,309 23.50 26819869,003.56 3,931 4,360 5,094 23.90 213198796,453.38 40,814 45,271 56,005 24.09 2,325
1989 16,487.21 6,513 7,224 10,088 24.44 413199010,095.90 3,836 4,255 6,346 24.61 258199199,204.76 36,187 40,139 64,026 24.76 2,586199280,083.27 27,934 30,985 53,102 24.91 2,132199327,803.51 9,231 10,239 18,955 25.06 756199561,452.19 18,209 20,198 44,327 25.33 1,75019967,985.30 2,213 2,455 5,930 25.46 233199718,621. 90 4,790 5,313 14,240 25.58 55719982,309,532.38 545,627 605,211 1,819,798 25.69 70,837
1999 10,567.40 2,262 2,509 8,587 25.80 333200021,455.10 4,091 4,538 17,990 25.91 6942001193,279.91 32,126 35,634 167,310 26.01 6,4332002101,143.61 14,135 15,679 90,522 26.11 3,467200326,864.17 3,018 3,348 24,859 26.20 9492004153,344.36 12,639 14,019 146,993 26.30 5,589200559,555.74 3,064 3,398 59,136 26.38 2,242200636,959.75 648 719 38,089 26.47 1,439
6,754,737.98 2,663,380 2,954,232 4,138,246 172,643
~i-297
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
BLISS PLAT
INTERIM SURVIVOR CURVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 5
1991
1992
1994
1995
1996
1997
1999
2002
2003
2004
2005
2006
68,432.6713,030.06
732.92380,262.9130,216.9913,348.961,225,620.82102,958.201,052.7928,686.319,148.7511,632.55
1,885,123.93
26,1334,764
243118,7458,8463,629278,48615,373
1272,551
503
224
459,624
10,3111,880
9646,851
3,490
1,432
109,876
6,066
501,006
199
88
181,345
CASCADE PLANT
INTERIM SURVIVOR CURVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -5
1983
1989
1993
1998
2000
2002
2003
2005
1,525,213.151,280.225,050.09290,949.606,399.33204,490.97153,256.6221,852.80
2,208,492.78
588,381
3821,19945,611
78317,75710,492
661
665,266
131,934
86
26910,227
176
3,981
2,353
148
149,174
111-298
FUT. BOOK
ACCRUALS
(5)
61,543
11,802
674
352,425
28,238
12,5841,177,026
102,040
1,055
29,115
9,407
12,126
1,798,035
1,469,540
1,258
5,034
295,270
6,543
210,735
158,566
22,797
2,169,743
REM.
LIFE
(6)
23.25
23.38
23.61
23.72
23.8323.93
24.12
24.37
24.45
24.52
24.60
24.66
31.28
34.88
37.13
39.71
40.6741.57
42.01
42.84
ANAL
ACCRUAL
(7 )
2,647
505
2914,858
1,185
52648,799
4,187
431,187
382
492
74,840
46,980
36
1367,436
161
5,069
3,774
532
64,124
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3 )(4 )(5)(6 )(7)
CLEAR LAKE PLAT
INTERIM SURVIVOR CURVE..IOWA 50-R1.5
PROBABLE RETIREMENT YEA..6-2017
NET SALVAGE PERCENT..-5
1937 98.28 89 103194069.87 63 731959288.49 244 3031961100.57 84 1061962359.87 300 3781963115.56 96 121196851.69 42 5419731,305.22 1,023 1,37019811,352.01 986 1,332 88 9.87 919821,095.94 790 1,068 83 9.90 8198383,518.33 59,457 80,348 7,346 9.93 74019844,176.09 2,933 3,964 421 9.95 4220013,965.88 1,410 1,905 2,259-10.22 221
96,497.80 67,517 91,125 10,197 1,020
HELLS CAYON PLA
INTERIM SURVIVOR CUVE..IOWA 50-R1. 5
PROBABLE RETIREMENT YEA..7-2035
NET SALVAGE PERCENT..-5
1961 3,529.03 2,439 1,432 2,273 16.78 13519632,599.58 1,752 1,028 1,702 17.48 971967918,961.46 586,858 344,474 620,436 18.84 32,9321968994.71 626 367 677 19.17 3519711,804.43 1,085 637 1,258 20.12 631973360.32 210 123 255 20.73 121975233.37 131 77 168 21.30 819791,607.54 836 491 1,197 22.36 5419847,193.00 3,324 1,951 5,602 23.50 23819857,931.06 3,566 2,093 6,235 23.70 263198621,286.12 9,293 5,455 16,895 23.90 7071987184,906.50 78,243 45,927 148,225 24.09 6,15319883,351.41 1,371 805 2,714 24.27 11219893,736.60 1,476 866 3,057 24.44 1251991118,741.49 43,313 25,424 99,255 24.76 4,009
~i-299
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL(1)(2)(3)(4 )(5)(6)(7 )
HELLS CAYON PLANT
INTERIM SURVIVOR CURVE..IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR. .7-2035
NET SALVAGE PERCENT..-5
1992 29,132.04 10,162 5,965 24,624 24.91 989
1993 46,061. 94 15,293 8,977 39,388 25.06 1,572
1995 108,126.94 32,039 18,806 94,727 25.33 3,740
1996 17,701.17 4,905 2,879 15,707 25.46 617
1997 90,145.01 23,190 13,612 81,040 25.58 3,16820001,619,680.00 308,841 181,284 1,519,380 25.91 58,641
2002 38,800.94 5,423 3,183 37,558 26.11 1,43820035,353.93 602 353 5,269 26.20 201200479,721.47 6,571 3,857 79,851 26.30 3,036200538,004.42 1,955 1,148 38,757 26.38 1,469
2006 11,285.43 198 116 11,734 26.47 443
3,361,249.91 1,143,702 671,330 2,857,984 120,257
LOWER MA PLAT
INTERIM SURVIVOR CURVE..IOWA 50-R1..5
PROBABLE RETIREMENT YEAR. .5-2033
NET SALVAGE PERCENT. .-5
1948 47,364.13 37,682 26,345 23,387 12.08 1,9361960254.05 180 126 141 15.97 919681,331.63 854 597 801 18.43 43
1972 5,741.69 3,476 2,430 3,599 19.54 1841976425.93 242 169 278 20.54 14
1978 1,032.71 565 395 689 21. 00 33
1981 14,867.57 7,648 5,347 10,264 21. 63 475
1983 1,058.03 520 364 747 22.01 3419851,626.73 759 531 1,177 22.36 53
1989 21,052.82 8,681 6,069 16,036 22.98 698199044,973.20 17,873 12,496 34,726 23.12 1,502
1992 14,556.51 5,322 3,721 11,563 23.38 495
1996 92,203.70 26,992 18,871 77,943 23.83 3,271
1998 5,955.20 1,491 1,042 5,211 24.02 217
1999 20,234.24 4,598 3,215 18,031 24.12 748
2000 12,608.82 2,559 1,789 11,450 24.20 47320015,126.47 906 634 4,749 24.29 196
111-300
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
LOWER MALAD PLA
INTERIM SURVIVOR CUVE.. IOWA 50-Rl.5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -5
2002
2003
2005
2006
7,515.38
15,134.6332,256.626,425.61
1,1221,820
1,775
123
7841,2731,241
86
87,525
LOWER SALMON PLANT
INTERIM SURVIVOR CUVE.. IOWA 50 - Rl . 5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -5
1949
1954
1955
1963
1967
1985
1986
1989
1991
1995
1996
1997
1998
1999
2000
2004
2006
351,745.67 125,188
90,810.111,337.7279.404,191.54918.2511,266.68678.195,581.86197,930.51188,790.472,643.80884,464.3187,707.267,238.34142,536.2066,720.688,560.25
71,6181,007
592,864
597
5,260
3082,30275,58758,954
774240,437
21,9551,645
28,930
5,934
164
1,701,455.57 518,395
55,015
774
452,200
4594,041
2371,768
58,06345,287
595
184,695
16,8651,264
22,2234,558
126
398,215
111-301
FUT. BOOK
ACCRUALS
(5)
7,10714,618
32,6286,661
281,806
40,336
631
382,201
5057,789
4754,093
149,764152,943
2,181743,99375,2286,336
127,440
65,499
8,862
1,388,314
REM.
LIFE
(6 )
24.3724.4524.6024.66
12.4014.0214.3516.92
18.1422.36
22.5222.9823.25
23.7223.83
23.93
24.0224.1224.2024.52
24.66
ANAL
ACCRUAL
(7 )
292
598
1,326
270
12,867
3,253
45
3
130
28
348
21
178
6,441
6,448
92
31,090
3,132
263
5,266
2,671
359
59,768
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1 )(2)(3)(4 )(5)(6)(7)
MILNER PLAT
INTERIM SURVIVOR CUVE..IOWA 50-R1. 5
PROBABLE RETIREMENT YEA. .11-2068
NET SALVAGE PERCENT..-5
1992 1,898,271.73 465,807 562,544 1,430,641 37.81 37,838
1994 2,510.42 537 649 1,987 39.11 51
1996 24,634.92 4,480 5,410 20,457 40.39 506
1998 6,370.50 951 1,148 5,541 41.63 133
2000 150,662.16 17,449 21,073 137,122 42.84 3,201
2002 37,056.96 3,019 3,646 35,264 44.01 801
2003 78,954.12 5,049 6,098 76,804 44.58 1,7232004129,474.49 5,995 7,240 128,708 45.13 2,852
2005 8,516.40 238 287 8,655 45.68 189
2,336,451.70 503,525 608,095 1,845,179 47,294
OXBOW PLAT
INTERIM SURVIVOR CUVE..IOWA 50-R1. 5
PROBABLE RETIREMENT YEA. .7-2035
NET SALVAGE PERCENT. .-5
1961 665,045.29 459,550 363,145 335,153 16.78 19,973
1967 740.08 473 374 403 18.84 21
1968 1,031.33 649 513 570 19.17 30
1969 5,075.86 3,149 2,488 2,842 19.49 146
1970 6,922.01 4,229 3,342 3,926 19.81 198
1971 4,228.58 2,544 2,010 2,430 20.12 121
1973 989.25 576 455 584 20.73 28
1975 39,777.98 22,370 17,677 24,090 21.30 1,131
1977 21,918.23 11,871 9,381 13,633 21.85 624
1981 4,704.64 2,342 1,851 3,089 22.84 135
1985 858.98 386 305 597 23.70 25
1986 8,739.14 3,815 3,015 6,161 23.90 258
1987 59,964.87 25,374 20,051 42,912 24.09 1,781
1988 63,819.43 26,114 20,636 46,374 24.27 1,911
1989 9,307.10 3,676 2,905 6,867 24.44 281
1990 2,537.02 964 762 1,902 24.61 77
1991 67,153.11 24,495 19,356 51,155 24.76 2,066
1992 6,125.53 2,137 1,689 4,743 24.91 190
1993 63,537.44 21,095 16,670 50,044 25.06 1,997
111-302
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
OXBOW PLAT
INTERIM SURVIVOR CURVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. - 5
1994
1995
1997
1999
2002
2003
2004
2005
2006
36,254.75
108,972.201,632,141.27113,912.1059,605.998,517.90
35,834.8134,837.41
9,022.35
3,071,574.65
11,40532,290419,86824,3888,330
9572,9541,792
158
1,117,951
9,01225,516331,78719,2726,583
7562,3341,416
125
883,426
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. -5
1919
1920
1921
1926
1927
1932
1934
1936
1938
1941
1942
1944
1948
1950
1951
1956
1958
1962
1963
3,369.9833.0028,519.50
15.99695.90153.682.841,275.6843.74222.15266.9233.50656.71201.75
893.87166.141,756.06
904.49180.92
3,257
3227,292
15
645
138
3
1,115
38
187
224
28
525
159
697
1241,283
634
125
3,266
3227,363
15
647
138
3
1,118
38
187
225
28
526
159
699
1241,286
636
125
111-303
FUT. BOOK
ACCRUALS
(5)
29,05588,905,1,381,961100,33656,0038,18835,29335,1639,348
2,341,727
272
32,582
2
84
23
221
8
46
55
7
164
53
240
50
558
314
65
REM.
LIFE
(6 )
25.2025.3325.5825.8026.1126.2026.3026.3826.47
3.984.214.435.62
5.887.24
8.37
8.94
9.81
10.11
10.69
11.8812.48
12.78
14.2814.87
16.03
16.31
ANAL
ACCRUAL
(7)
1,1533,51054,0253,8892,145
3131,3421,333
353
99,056
68
1
583
14
3
26
1
5
5
1
14
4
19
4
38
20
4
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31A 2006
ORIGINAL
COST
(2)
CACULTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 50-Rl.5
PROBABLE RETIREMENT YEAR... 5-2031
NET SALVAGE PERCENT.. - 5
1964
1965
1966
1968
1969
1970
1982
1986
1987
1989
1991
1992
1995
1998
2000
2006
24,601. 7113,829.861,161.68
2,361. 38266.002,390.32
80,533.9628,945.1052,165.4911,538.468,985.912,096.573,812.7628,023.276,936.4676,325.76
383,367.51
16,8719,376
7781,544
1721,52341,92513,66723,9254,967
3,594
804
1,2537,4241,4951,571
167,410
16,915
9,401
7801,548
1721,52742,035
13,703
23,9884,980
3,603
806
1,2567,444
1,4991,575
167,847
STRIKE PLAT
INTERIM SURVIVOR CUVE.. IOWA 50 - Rl . 5
PROBABLE RETIREMENT YEAR.. 3 - 2 032
NET SALVAGE PERCENT.. -5
1952
1954
1955
1959
1960
1965
1966
1968
1969
1972
1973
1975
204,086.495,884.501,610.69137.67
250.362,834.411,639.462,573.05245.69791.859,710.5914,028.86
157,2254,4511,207
99
1781,9081,0901,668
157
486
5,870
8,217
130,970
3,708
1,005
82
148
1,589
9081,389
131
4054,890
6,845
111-304
FUT. BOOK
ACCRUALS
(5)
8,917
5,120
440
931
107
983
42,526
16,689
30,7867,135
5,832
1,395
2,747
21,980
5,784
78,567
234,686
83,3212,471
686
63
115
1,387
813
1,313
127
426
5,306
7,885
REM.
LIFE
(6 )
16.59
16.86
17.1317.65
17.90
18.15
20.58
21.17
21.31
21.56
21.78
21.89
22.18
22.43
22.58
22.96
13 .2113.83
14.14
15.38
15.68
17.1517.44
17.99
18.25
19.02
19.26
19.72
ANAL
ACCRUAL
(7)
537
304
26
53
6
54
2,066
788
1,445
331
268
64
124
980
256
3,422
11,534
6,307
179
49
4
7
81
47
73
7
22
275
400
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCUATED ALLOC.BOOK FU.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1 )(2 )(3 )(4 )(5 )(6)(7)
STRIKE PLAT
INTERIM SURVIVOR CUVE..IOWA 50-R1.5
PROBABLE RETIREMENT YEA..3-2032
NET SALVAGE PERCENT..-5
1982 29,125.09 14,945 12,449 18,132 21.10 85919854,047.71 1,932 1,609 2,641 21.59 12219869,888.20 4,592 3,825 6,558 21.74 302199161,978.28 24,300 20,242 44,835 22.40 2,00219924,075.99 1,532 1,276 3,004 22.51 13319937,679.08 2,755 2,295 5,768 22.62 25519947,937.33 2,705 2,253 6,081 22.72 2681996682.27 206 172 544 22.92 2419981,367,680.48 354,277 295,116 1,140,949 23.09 49,41319996,811.08 1,602 1,334 5,818 23.18 251200016,044.44 3,371 2,808 14,039 23.26 6042001195,173.38 35,863 29,875 175,057 23.33 7,504200412,035.44 1,116 930 11,707 23.54 497200638,749.09 777 647 40,040 23.67 1,692
2,005,701.48 632,529 526,901 1,579,086 71,377
SWAN FALLS PLAT
INTERIM SURVIVOR CUVE..IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR..6-2040
NET SALVAGE PERCENT . .-5
1994 2,828,774.31 803,740 783,335 2,186,878 28.54 76,625199512.14 3 3 10 28.731997107.76 25 24 89 29.09 32000107,582.81 18,142 17,681 95,281 29.58 3,2212001169,283.32 24,760 24,132 153,615 29.73 5,16720064,881.81 75 73 5,053 30.39 166
3,110,642.15 846,745 825,248 2,440,926 85,182
111-305
YEA
(1 )
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
TWIN FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 50 - R1 . 5
PROBABLE RETIREMENT YEA.. 12-2040
NET SALVAGE PERCENT.. - 5
1938
1942
1950
1964
1972
1986
1995
1996
2002
2005
10,255.89
52.34
30.522,294.731,711.801,767.001,910.81469,592.7416,447.7134,458.67
538,522.21
8,826
44
24
1,487
970
709
505115,773
1,991
1,505
3,014
15
8
508
331
242
17239,539
680
514
131,834 45,023
TWIN FALLS (NEW) PLAT
INTERIM SURVIVOR CUVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEA.. 12-2040
NET SALVAGE PERCENT.. -5
1995
2000
2001
2002
2004
2006
2,060,802.9816,500.4326,885.9773,135.3444,849.0318,497.56
2,240,671.31
545,072
2,751
3,884
8,854
3,179
274
529,3212,6723,7728,5983,087
266
564,014 547,716
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CURVE.. IOWA 50 - R1 . 5
PROBABLE RETIREMENT YEAR.. 6-2009
NET SALVAGE PERCENT.. -5
1919
1920
1921
1922
1,199.66
56.0610,388.12
479.85
1,210
5710,468
483
918
437,942
366
~i-306
FUT. BOOK
ACCRUALS
(5 )
7,755
40
241,9011,4661,6131,834453,53316,59035,668
520,424
1,634,52214,65324,45868,19444,00419,156
1,804,987
342
162,966
138
REM.
LIFE
(6)
9.0210.3013.1618.9022.1826.9529.0529.2430.2430.65
29.0529.9330.0930.2430.5230.78
1. 96
1. 992.012.03
ANAL
ACCRUAL
(7)
860
4
2
101
66
60
6315,511
5491,164
18,380
56,266
490
8132,2551,442
622
.61,888
174
8
1,476
68
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 314 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK FUT. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CURVE.. IOWA 50 - R1 . 5
PROBABLE RETIREMENT YEA. . 6 - 2 009
NET SALVAGE PERCENT.. -5
1923
1927
1928
1930
1936
1938
1940
1941
1945
1946
1948
1950
1951
1954
1955
1956
1958
1959
1964
1969
1970
1972
1978
1982
1983
1985
1986
1987
1998
2000
2001
2002
2006
28.90
525.051,407.78
265.53
86.7077.77
581.40
101.83
302.13
575.73
83.02
98.46
339.09
31.26
519.86
172.794,708.38
441. 2210,317.82
199.50
103.40
169.482,524.34
345.18120,184.12126,605.791,222.015,304.82202,047.8816,328.22108,430.85129,484.086,425.60
752,163.68
29
5281,414
267
87
78
582
102
302
574
83
98
337
31
516
171
4,661
43610,150
195
101
165
2,422
327113,385118,4191,1374,908
163,25012,315
77,875
86,9731,109
615,245
22
401
1,073
203
66
59
442
77
229
435
63
74
256
24
391
1303,536
3317,700
148
77
125
1,837
24886,02089,839
8633,723123,8509,34359,080
65,983
841
466,758
111-307
8
150
405
76
25
23
168
30
88
170
24
29
100
9
155
511,408
1323,134
61
32
53
814
11440,17343,097
4201,84788,3007,80254,772
69,9755,906
323,013
REM.
LIFE
(6 )
2.05
2.13
2.15
2.18
2.252.27
2.29
2.292.332.33
2.352.362.372.382.392.392.402.412.432.442.452.452.462.472.472.472.472.482.482.492.49
2.492.49
ANAL
ACCRUAL
(7 )
4
70
188
35
11
10
73
13
38
73
10
12
42
4
65
21
587
551,290
25
13
22
331
4616,26417,448
170
74535,6053,13321,99728,1022,372
130 ,600
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
UPPER MALA PLAT
INTERIM SURVIVOR CUVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. - 5
1948
1968
1976
1986
1996
1998
2000
2001
2004
3,780.14
524.396,571.46
189,264.69
78,591. 541,250.678,550.574,750.28
99,353.41
392,637.15
3,007
3363,72785,95023,007
3131,735
8408,836
127,751
1,656
1852,05347,34812,674
172
956
4634,867
70,374
UPPER SALMON A PLAT
INTERIM SURVIVOR CUVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -5
1937
1941
1944
1946
1947
1948
1951
1955
1960
1968
1970
1980
1981
1983
1984
1985
1988
1989
1991
22,601.6312,938.70
941.028,844.57
283.634,252.8221,265.89
23.62694.3125,217.19
3,288.525,572.741,571.16263.262,386.814,413.31
10,032.076,073.70
67,121. 68
19,607
10,897
7747,158
2283,38316,474
18
49116,1702,0502,927
808
1291,1442,0604,2832,50425,633
16,036
8,912
633
5,854
1862,76713,474
15
402
13,2251,6772,394
661
106
936
1,685
3,5032,048
20,965
~i-308
FUT. BOOK
ACCRUALS
(5)
2,313
3664,847
151,380
69,847
1,141
8,0224,525
99,454
341,895
7,6964,674
355
3,433
112
1,698
8,855
10
327
13,253
1,776
3,457
989
1701,570
2,9497,031
4,329
49,513
REM.
LIFE
(6)
12.08
18.43
20.5422.5223.83
24.02
24.2024.29
24.52
8.69
9.89
10.81
11.44
11.76
12.08
13.04
14.35
15.97
18.43
19.00
21.43
21.6322.0122.19
22.36
22.83
22.98
23.25
ANAL
ACCRUAL
(7)
191
20
236
6,7222,931
48
331
1864,056
14,721
886
473
33
300
10
141
679
1
20
719
93
161
46
8
71
132
308
188
2,130
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
UPPER SALMON A PLAT
INTERIM SURVIVOR CUVE.. IOWA 50-R1.5
PROBABLE RETIREMEN YEA.. 5-2033
NET SALVAGE PERCENT.. -5
1997
2000
2002
2006
981,141.08
9,452.897,669.1711,048.70
1,207,098.47
266,7181,9191,145
212
218,1441,569
937
173
386,732 316,302
UPPER SALMON B PLA
INTERIM SURVIVOR CURVE.. IOWA 50 - R1 . 5
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. - 5
1947
1949
1961
1971
1982
1985
1987
1991
1998
2000
2004
2006
45,198.912,778.901,377.7035,294.728,196.714,620.972,154.7253,036.08955,806.2210,703.2810,200.8890,993.75
36,2732,192
96421,6954,1232,157
95020,254239,2572,172
9071,748
33,0111,995
87719,744
3,752
1,963
86518,433
217,7421,977
8251,591
FUT. BOOK
ACCRUALS
(5 )
812,0548,3577,11611,428
951,152
14,448
923
570
17,3154,8552,889
1,39737,255785,855
9,2619,886
93,952
1,220,362.84 332,692 302,775 978,606
36,775,474.16 12,282,018 10,672,827 27,941,416
REM.
LIFE
(6)
23.9324.2024.3724.66
11.7612.4016.29
19.27
21.8222.3622.6823.2524.0224.2024.5224.66
ANAL
ACCRUAL
(7)
33,935
345
292
463
41,434
1,229
74
35
899
223
129
62
1,602
32,717
383
403
3,810
.41,566
1,192,104
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 23.4 3.24
111-309
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2 )(3 )(4)(5)(6)(7)
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR. .6-2028
NET SALVAGE PERCENT..0
1947 1,223.68 891 932 292 19.34 15
1950 569.77 409 428 142 19.53 7195245.10 32 33 12 19.64 1
1953 1,835.22 1,298 1,357 478 19.70 24
1954 105.00 74 77 28 19.75 1
1955 283.82 198 207 77 19.80 4
1956 1,114.92 775 810 305 19.86 15
1957 969.88 670 701 269 19.90 1419601,106.24 750 784 322 20.04 16
1963 133.82 89 93 41 20.17 2
1964 74.68 49 51 24 20.21 1196834.00 22 23 11 20.36 11970560.68 350 366 195.20.43 10
1972 4,239.78 2,588 2,706 1,534 20.50 75
1973 466.35 281 294 172 20.53 8
1974 678.71 405 423 256 20.56 12
1975 252.07 148 155 97 20.59 51976463.35 269 281 182 20.61 9
1977 3,660.17 2,099 2,195 1,465 20.64 71
1979 8,715.09 4,849 5,070 3,645 20.69 176
1980 4,078.40 2,232 2,334 1,744 20.72 84
1981 11,199.93 6,023 6,298 4,902 20.75 236
1982 73,091.04 38,592 40,351 32,740 20.77 1,576
1983 63,614.19 32,933 34,434 29,180 20.79 1,404
1984 16,171.82 8,197 8,571 7,601 20.82 365
1985 27,239.97 13,500 14,115 13,125 20.84 630
1986 8,219.96 3,978 4,159 4,061 20.86 195
1987 7,981.50 3,765 3,937 4,045 20.88 194
1988 4,854.88 2,226 2,327 2,528 20.90 12119897,460.93 3,319 3,470 3,991 20.92 191
1990 15,795.00 6,800 7,110 8,685 20.94 415
1991 73,435.84 30,498 31,888 41,548 20.96 1,982
1992 3,479.56 1,391 1,454 2,026 20.97 97
1993 72,523.97 27,748 29,013 43,511 20.99 2,073
1994 29,281. 83 10,679 11,166 18,116 21.01 86219958,646.19 2,987 3,123 5,523 21. 03 263
~i-310
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAOUS POWER PLAT EQUIPMENT
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK FU. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 6-2028
NET SALVAGE PERCENT.. 0
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
39,741. 38221,606.873,875.82
909.8948,479.5651,860.7027,608.9825,155.93
52,560.7651,464.43
12,94067,368
995
2109,8038,9043,8352,6013,3901,163
976,871.66 322,323
MILNER DAM PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 6-2067
NET SALVAGE PERCENT.. 0
1968
1992
1997
1999
80.8026,686.60
12,783.888,755.88
335,2791,767
983
48,307.16 8,062
NIAGARA SPRINGS HATCHERY PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. 0
1984
1986
1988
1991
1994
1995
2,269.031,558.636,710.281,559.48
16,187.826,814.89
993
6472,620
5454,8981,944
111-311
13,53070,4381,040
22010,2509,3104,0092,720
3,5441,216
337,013
375,9772,000
1,113
9,127
1,137
741
3,000
624
5,6092,226
26,211151,1692,836
69038,23042,55123,60022,43649,017
50,248
639,861
44
20,71010,784
7,643
39,181
1,132
818
3,710
935
10,579
4,589
REM.
LIFE
(6)
21.0421.0621.0921.1021.1121.1321.1421.1521.1721.18
47.64
53.95
54.87
55.20
27.2027.28
27.3627.46
27.56
27.59
ANAL
ACCRUAL
(7)
1,2467,178
134
331,8112,014
1,116
1,061
2,315
2,372
30,435
1
384
197
138
720
42
30
136
34
384
166
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANOUS POWER PLAT EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3 )
NIAGAR SPRINGS HATCHERY PLA
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 6 - 2 035
NET SALVAGE PERCENT.. 0
1996
1999
2002
2004
2005
521.282,756.394,182.6213,817.5917,144.56
73,522.57
139
570
565
1,110
849
14,880
HELLS CAYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. 0
1936
1951
1955
1956
1961
1962
1966
1967
1968
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
61.83119.01207.227,954.791,007.46
324.72205.202,172.3472.3515,762.12274.481,492.09
920.46
572.752,398.13849.65835.0021,309.709,011.351,744.3221,903.3871,616.4513,695.82
44
78
133
5,058
615
197
1201,252
418,327
143
765
464
284
1,167
406
391
9,7584,035
763
9,33129,6855,513
~i-312
ALLOC. BOOK
RESERVE
(4)
159
653
6471,271
973
17,040
50
88
1515,733
697
223
1361,419
469,438
162
867
526
3221,323
460
44311,0594,573
86510,575
33,6446,248
FUT. BOOK
ACCRUALS
(5 )
3622,1033,53612,54716,172
56,483
12
31
562,222
310
102
69
753
266,324
112
625
394
2511,075
390
39210,2514,438
87911,328
37,9727,448
REM.
LIFE
(6)
27.6227.7127.7927.8327.86
23.1125.0025.4025.4925.9226.0026.2926.3626.4326.7926.8426.9026.9527.0027.0527.1027.1427.1927.2327.2727.3127.3527.39
ANAL
ACCRUAL
(7)
13
76
127
451
580
2,039
1
1
2
87
12
4
3
29
1
236
4
23
15
9
40
14
14
377
163
32
415
1,388
272
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAEOUS POWER PLANT EQUIlMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
HELLS CAYON MAINTENANCE SHOP
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. 0
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
4,288.7045,009.5132,704.4521,747.288,339.6920,886.7950,250.6311,736.8347,783.7646,538.0036,516.447,199.01140,068.9320,493.3342,746.53
14,531. 7823,326.8926,637.3524,135.44
799,451.96
1,672
16,955
11,8827,585
2,7856,65015,166
3,34012,730
11,518
8,3041,485
25,731
3,2775,7751,571
1,8611,324
408
218,589
RAPID RIVER HATCHERY PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. 0
1938
1957
1964
1974
1976
1978
1980
1981
1984
83.30
76.733,886.16
900.121,013.39
873.101,246.562,267.083,264.02
59
482,312
476
520
433
5961,0621,429
111-313
1,895
19,21613,4678,5973,1567,53717,1893,78514,42813,054
9,4121,68329,1633,7146,5451,7812,1091,501
462
247,742
65
532,537
522
571
475
6541,1661,568
FUT. BOOK
ACCRUALS
(5 )
2,39425,79419,23713,1505,18413,35033,0627,95233,35633,48427,1045,516110,90616,77936,20212,75121,21825,13623,673
551,708
18
241,349
378
442
398
5931,1011,696
REM.
LIFE
(6 )
27.43
27.4727.5027.54
27.5727.6027.6427.6727.7027.73
27.7627.7827.8127.8427.8627.8927.9127.9327.96
23.3525.5226.0926.7226.8326.9327.0327.0727.20
ANAL
ACCRUAL
(7)
87
939
700
477
188
484
1,196
287
1,2041,208
976
199
3,988
6031,299
457
760
900
847
19,941
1
1
52
14
16
15
22
41
62
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUI PMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5 )(6 )(7 )
RAPID RIVER HATCHERY PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR..6-2035
NET SALVAGE PERCENT..0
1988 697.56 272 299 399 27.36 15
1992 11,318.42 3,786 4,154 7,164 27.50 261
1995 1,303.15 372 408 895 27.59 32
2002 2,918.57 394 433 2,486 27.79 89
29,848.16 11,759 12,905 16,943 621
AMERICA FALLS PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR..2-2055
NET SALVAGE PERCENT..0
1919 629.23 453 355 274 25.05 11192466.82 47 37 30 27.00 1
1925 30.84 21 16 15 27.39 1
1943 274.80 165 129 146 34.02 4
1950 1,048.98 592 464 585 36.25 161952247.32 137 107 140 36.85 4
1957 549.70 288 226 324 38.24 81958581. 37 301 236 345 38.50 9
1968 829.66 376 295 535 40.83 13
1969 279.65 125 98 182 41.03 4
1971 306.12 132 103 203 41.43 5
1973 115.58 48 38 78 41.80 2
1976 586.46 230 180 406 42.33 10
1978 1,340,019.82 503,981 394,940 945,080 42.67 22,14919799,134.19 3,356 2,630 6,504 42.83 152
1980 990.18 355 278 712 42.98 1719812,558.85 895 701 1,858 43.13 43
1982 321. 36 109 85 236 43.28 5
1984 2,740.96 880 690 2,051 43.57 47
1989 813.58 218 171 643 44.22 15
1993 14,687.31 3,227 2,529 12,158 44.68 272
1994 31,541.83 6,520 5,109 26,433 44.79 5901995185,881.49 35,949 28,171 157,710 44.89 3,51319962,985.64 536 420 2,566 44.99 57
~i-314
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAOUS POWER PLAT EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4)(5 )(6)(7)
AMERICA FALLS PLAT
INTERIM SURVIVOR CUVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR..2-2055
NET SALVAGE PERCENT..0
1997 51,432.19 8,497 6,659 44,773 45.09 993
1999 10,368.55 1,399 1,096 9,273 45.29 205
2004 34,352.32 1,694 1,328 33,024 45.72 722
2005 112,265.70 3,402 2,666 109,600 45.80 2,393
1,805,640.50 573,933 449,757 1,355,884 31,261
BROWNLEE PLAT
INTERIM SURVIVOR CUVE. .IOWA 90-R2
PROBABLE RETIREMENT YEA..7-2035
NET SALVAGE PERCENT..0
1956 73.08 46 48 25 25.49 1
1960 463,701.54 285,640 298,898 164,804 25.84 6,3781961399.49 244 255 144 25.92 61962630.08 382 400 230 26.00 9
1963 155.90 94 98 58 26.08 2
1968 67.45 38 40 27 26.43 1
1969 4,979.10 2,807 2,937 2,042 26.49 77
1972 598.55 325 340 259 26.68 10
1973 2,344.04 1,256 1,314 1,030 26.73 39
1974 295.15 156 163 132 26.79 5
1975 46.79 24 25 22 26.84 119765,995.16 3,072 3,215 2,780 26.90 103
1977 549.65 277 290 260 26.95 10
1979 1,838.40 895 937 901 27.05 3319802,425,636.92 1,157,757 1,211,495 1,214,142 27.10 44,802
1982 1,151.47 527 551 600 27.19 22
1983 2,373.05 1,063 1,112 1,261 27.23 4619841,652.89 723 757 896 27.27 3319858,469.77 3,608 3,775 4,695 27.31 172
1986 16,163.45 6,700 7,011 9,152 27.35 33519886,229.64 2,429 2,542 3,688 27.43 13419904,260.94 1,548 1,620 2,641 27.50 961991112,746.57 39,326 41,152 71,595 27.54 2,600199214,234.34 4,753 4,974 9,260 27.57 336
~i-315
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31~ 2006
ORIGINAL
COST
(2)
CACULTED
ACCRUED
(3 )
BROWNLEE PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 7 - 2 035
NET SALVAGE PERCENT.. 0
1993
1994
1995
1996
1997
2000
2002
2004
2005
2006
36,219.502,217.1917,580.8315,086.022,550.547,334.027,090.0068,378.6522,149.501,048.95
3,254,248.62
11,532
669
5,0044,019
631
1,347
958
5,457
1,101
18
1,544,426
BLISS PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1950
1952
1957
1964
1968
1973
1975
1976
1977
1979
1980
1981
1982
1986
1987
1989
1991
1992
199,851. 58299.87255.291,559.1518.962,344.69306.231,028.01255.52659.6283.281,905.664,591.332,574.637,291.201,610.132,653.4116,018.96
135,519
201
165
954
11
1,300
165
546
134
334
41
928
2,191
1,116
3,070
636
9735,629
ALLOC. BOOK
RESERVE
(4 )
12,067
700
5,236
4,206
6601,409
1,003
5,710
1,152
19
1,616,111
154,338
229
188
1,086
13
1,481
188
622
153
380
47
1,057
2,495
1,271
3,496
724
1,1086,411
111-316
FUT. BOOK
ACCRUALS
(5 )
24,153
1,517
12,345
10,880
1,891
5,925
6,087
62,669
20,998
1,030
1,638,139
45,514
71
67
473
6
864
118
406
103
280
36
849
2,096
1,304
3,795
886
1,5459,608
REM.
LIFE
(6 )
27.60
27.64
27.67
27.70
27.73
27.81
27.86
27.91
27.93
27.96
23.32
23.50
23.91
24.39
24.62
24.88
24.9725.01
25.06
25.1425.18
25.22
25.2625.40
25.43
25.49
25.55
25.58
ANAL
ACCRUAL
(7 )
875
55
446
393
68
213
218
2,245
752
37
60,553
1,952
3
3
19
35
5
16
4
11
1
34
83
51
149
35
60
376
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
BLISS PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. 0
1993
1994
1997
1999
2000
2005
2006
9,807.482,251.085,686.887,063.06
14,875.79224,829.62
54,241. 21
562,062.64
3,288
7171,4921,5482,91412,0061,009
176,887
CASCADE PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. 0
1983
1984
1985
1988
1989
1990
1991
1992
1993
1994
1996
1997
1999
2005
995,716.111,752.011,394.01957.972,089.697,518.951,755.72
12,362.4723,379.432,753.071,937.17
12,349. II9,373.6027,939.21
1,101,278.52
307,378
524
403
248
518
1,781
3962,6444,725
522
318
1,8621,150
760
323,229
3,745
817
1,699
1,763
3,318
13,673
1,149
201,451
360,561
615
473
291
608
2,089
465
3,101
5,542
612
373
2,184
1,349
892
379,155
~i-317
FUT. BOOK
ACCRUALS
(5)
6,062
1,434
3,988
5,300
11,558
211,157
53,092
360,612
635,1551,137
921
6671,482
5,4301,291
9,261
17,8372,141
1,564
10,1658,02527,047
722,123
REM.
LIFE
(6)
25.61
25.63
25.71
25.76
25.78
25.88
25.90
47.71
47.89
48.0848.5948.75
48.9149.07
49.22
49.36
49.51
49.78
49.9150.1750.85
ANAL
ACCRUAL
(7)
237
56
155
206
448
8,1592,050
14,148
13,313
24
19
14
30
111
26
188
361
43
31
204
160
532
15,056
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUI PMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4 )(5)(6)(7)
CLEAR LAKE PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR. .6-2017
NET SALVAGE PERCENT..0
1937 279.02 240 197 82 9.85 8193932.37 28 23 9 9.89 1195560.06 49 40 20 10.13 2195742.21 35 29 13 10.15 11973721. 19 545 448 273 10.29 271976532.31 393 323 209 10.31 201981834.69 588 484 351 10.34 34198320.00 14 12 8 10.35 11984466.85 316 260 207 10.36 201988830.29 527 433 397 10.37 3819926,456.56 3,724 3,063 3,394 10.39 327200512,445.00 1,547 1,272 11,173 10.43 1,071
22,720.55 8,006 6,584 16,136 1,550
HELLS CAYON PLANT
INTERIM SURVIVOR CUVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR. .7-2035
NET SALVAGE PERCENT..0
1952 113.72 74 58 56 25.11 21967611,796.72 352,701 274,182 337,615 26.36 12,8081974577.30 305 237 340 26.79 131978578.46 287 223 355 27.00 131979314.32 153 119 195 27.05 719809,007.35 4,299 3,342 5,665 27.10 209198131,768.82 14,865 11,556 20,213 27.14 7451982189.56 87 68 122 27.19 419846,004.89 2,625 2,041 3,964 27.27 14519853,701.25 1,577 1,226 2,475 27.31 911986681. 35 282 219 462 27.35 17198816,821. 11 6,559 5,099 11,722 27.43 42719896,848.83 2,580 2,006 4,843 27.47 17619903,805.31 1,382 1,074 2,731 27.50 9919911,014.21 354 275 739 27.54 2719932,420.30 771 599 1,821 27.60 66
111-318
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 314 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
HELLS CAON PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. 0
1995
1996
2005
2,383.3813,362.9724,985.14
736,374.99
678
3,5601,242
394,381
LOWER MALA PLAN
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 5 - 2 0 3 3
NET SALVAGE PERCENT.. 0
1948
1969
1975
1984
1988
1992
2003
65,555.21133.29
236.99617.42
422.224,279.0510,942.26
82,186.44
44,964
78
128
282
1721,5041,273
48,401
LOWER SALMON PLANT
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1935
1947
1949
1953
1957
1962
1963
1964
1965
1966
76.50
96.90179,839.42
207.061,171.31
319.88490.13
157.47
239.93914.43
56
67122,650
138
759
199
303
96
145
549
5272,767
966
306,584
51,127
89
146
321
1961,7091,447
55,035
70
83152,841
172
946
248
378
120
181
684
~i-319
FUT. BOOK
ACCRUALS
(5 )
1,856
10,59624,019
429,789
14,428
44
91
296
2262,5709,495
27,150
7
1426,998
35
225
72
112
37
59
230
REM.
LIFE
(6 )
27.67
27.7027.93
23.1424.6724.9725.3325.4625.5825.84
21.6623.0423.2323.5923.9124.2624.3224.3924.4524.51
ANAL
ACCRUAL
(7)
67
383
860
16,159
624
2
4
12
9
100
367
1,118
11,162
1
9
3
5
2
2
9
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCUTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4 )(5 )(6 )(7 )
LOWER SALMON PLAT
INTERIM SURVIVOR CUVE..IOWA 90-R2
PROBABLE RETIREMENT YEA..5-2033
NET SALVAGE PERCENT..0
1968 4.00 2 2 2 24.621971191. 93 109 136 56 24.78 21972394.07 221 275 119 24.83 519771,574.14 824 1,027 547 25.06 221978500.95 258 322 179 25.10 719793,852.26 1,948 2,427 1,425 25.14 57198116,166.12 7,875 9,813 6,353 25.22 252
1983 1,331.09 621 774 557 25.29 221984355.20 162 202 153 25.33 619853,070.13 1,367 1,703 1,367 25.36 541988669.89 274 341 329 25.46 13198918,544.40 7,331 9,136 9,408 25.49 36919908,252.25 3,147 3,922 4,330 25.52 17019962,011. 04 568 708 1,303 25.68 5119975,950.33 1,561 1,945 4,005 25.71 15619997,038.38 1,543 1,923 5,115 25.76 199200311,739.05 1,365 1,701 10,038 25.84 388200514,685.70 784 977 13,709 25.88 53020065,992.85 111 138 5,855 25.90 226
285,836.81 155,033 193,195 92,639 3,723
MILNER PLAT
INTERIM SURVIVOR CUVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR..11-2068
NET SALVAGE PERCENT..0
1962 251. 49 113 147 104 46.07 2196854.23 22 29 25 48.30 11978376.62 124 162 215 51.50 41979156.78 50 65 92 51.78 21992543,047.33 105,731 137,978 405,069 54.94 7,373
1993 2,720.36 499 651 2,069 55.15 38199415,667.14 2,693 3,514 12,153 55.35 220199514,057.66 2,253 2,940 11,118 55.54 200
1996 18,104.27 2,685 3,504 14,600 55.73 262
111-320
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUI PMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3 )(4 )(5)(6)(7)
MILNER PLAT
INTERIM SURVIVOR CUVE. .IOWA 90-R2
PROBABLE RETIREMENT YEA. .11-2068
NET SALVAGE PERCENT..0
1997 8,103.30 1,100 1,436 6,667 55.92 11919986,583.35 810 1,057 5,526 56.10 9920007,038.38 681 889 6,149 56.44 109200533,534.92 805 1,050 32,485 57.24 568
649,695.83 117,566 153,422 496,272 8,997
OXBOW HATCHERY PLA
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .7-2035
NET SALVAGE PERCENT..0
1993 1,042.00 332 29 1,013 27.60 3719967,360.10 1,961 174 7,186 27.70 25920022,557.31 345 31 2,526 27.86 91
10,959.41 2,638 234 10,725 387
OXBOW PLAT
INTERIM SURVIVOR CUVE..IOWA 90-R2
PROBABLE RETIREMENT YEA..7-2035
NET SALVAGE PERCENT..0
1930 193.05 142 111 82 22.15 4193170.14 51 40 30 22.32 11946207.87 141 110 98 24.45 4195019.09 13 10 9 24.90195253.72 35 27 27 25.11 11955111.34 71 55 56 25.40 21957138.55 87 68 71 25.58 3195870.90 44 34 37 25.67 11959422.36 262 204 218 25.76 81961327,112.87 199,801 155,605 171,508 25.92 6,61719622,031.37 1,230 958 1,073 26.00 411963448.00 269 209 239 26.08 91966108.00 63 49 59 26.29 2
111-321
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLANT EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3)(4)(5 )(6 )(7 )
OXBOW PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .7-2035
NET SALVAGE PERCENT..0
1967 1,770.54 1,021 795 976 26.36 371968630.78 360 280 351 26.43 1319691,065.75 601 468 598 26.49 231971646.08 355 276 370 26.62 14197298.57 54 42 57 26.68 219731,333.22 714 556 777 26.73 291974281. 67 149 116 166 26.79 61975222.76 116 90 133 26.84 519761,470.14 753 586 884 26.90 331977355.48 179 139 216 26.95 819786,938.70 3,438 2,678 4,261 27.00 1581979656.41 319 248 408 27.05 1519802,973.68 1,419 1,105 1,869 -27.10 6919815,040.87 2,359 1,837 3,204 27.14 1181982302.43 138 107 195 27.19 719835,158.41 2,310 1,799 3,359 27.23 12319844,968.27 2,172 1,692 3,276 27.27 12019853,607.44 1,537 1,197 2,410 27.31 88198613,462.20 5,580 4,346 9,116 27.35 33319889,956.96 3,882 3,023 6,934 27.43 253198920,358.47 7,669 5,973 14,385 27.47 52419909,203.62 3,344 2,604 6,600 27.50 24019911,129.36 394 307 822 27.54 3019922,489.32 831 647 1,842 27.57 6719931,576.98 502 391 1,186 27.60 4319946,728.09 2,031 1,582 5,146 27.64 186199513,834.18 3,937 3,066 10,768 27.67 3891996224,376.14 59,774 46,554 177,822 27.70 6,420199746,667.53 11,550 8,995 37,673 27.73 1,35919987,422.57 1,688 1,315 6,108 27.76 22020003,090.06 568 442 2,648 27.81 95200153,609.82 8,572 6,677 46,933 27.84 1,686200316,633.37 1,798 1,400 15,233 27.89 54620061,571.02 27 21 1,550 27.96 55
800,618.15 332,350 258,834 541,783 20,007
111-322
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAOUS POWER PLAT EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEAR
(1)
ORIGINAL
COST
(2)
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
PAHSIMERIO ACCU. PONDS PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. 0
1974
1978
1984
1999
2002
174.6666.23
162.127,785.982,803.99
92
33
711,609
379
10,992.98 2,184
PAHSIMERIO TRAPPING PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. 0
1951
1956
1978
1984
1986
1987
1988
1991
1992
1995
1996
484.49263.37796.29
658.31
632.851,615.643,852.071,367.81
587.731,427.251,315.31
319
168
395
288
263
6511,504
478
197
407
351
13,001.12 5,021
SHOSHONE FALLS PLA
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 5-2031
NET SALVAGE PERCENT.. 0
1919
1920
1921
1924
100.007.84
23,246.46199.24
79
618,167
154
111-323
65
23
501,144
270
1,552
21
11
25
19
17
42
97
31
13
26
22
324
73
6
16,811
142
FUT. BOOK
ACCRUALS
(5 )
110
43
112
6,642
2,534
9,441
463
252
771
639
6161,5743,755
1,337
575
1,401
1,293
12,676
27
26,435
57
REM.
LIFE
(6 )
26.72
26.93
27.20
27.71
27.79
24.95
25.43
26.93
27.20
27.2827.3227.36
27.4627.5027.59
27.62
18.2518.4118.5618.99
ANAL
ACCRUAL
(7)
4
2
4
240
91
341
19
10
29
23
23
58
137
49
21
51
47
467
1
347
3
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLANT EQUIPMENT
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3)(4)(5)(6)(7)
SHOSHONE FALLS PLA
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .5-2031
NET SALVAGE PERCENT..0
1925 164.66 127 118 47 19.13 2192643.70 34 31 13 19.27 11928109.48 84 78 31 19.54 2193065.57 50 46 20 19.80 11945110.59 79 73 38 21.40 2194679.26 56 52 27 21.49 11957241. 65 161 149 93 22.31 4195832.41 21 19 13 22.37 11959157.49 103 95 62 22.43 319643,320.79 2,092 1,936 1,385 22.71 611966160.49 99 92 68 22.81 3197355.11 32 30 25 23.13 1197580.45 45 42 38 23.21 219781,137.77 608 563 575 23.31 2519833,305.98 1,607 1,487 1,819 23.48 771987827.98 365 338 490 23.59 21
1988 581.11 248 229 352 23.62 151989854.19 354 328 526 23.65 2219942,519.27 846 783 1,736 23.76 73
1995 6,266.51 1,989 1,840 4,427 23.79 186199610,942.47 3,264 3,020 7,922 23.81 333199720,250.89 5,624 5,204 15,047 23.83 631
1999 7,038.38 1,640 1,517 5,521 23.87 23120007,560.51 1,576 1,458 6,103 23.89 2552004102,273.16 9,419 8,716 93,557 23.96 3,905200510,228.06 587 543 9,685 23.97 40420061,545.93 31 29 1,517 23.99 63
203,507.40 49,547 45,848 157,658 6,676
STRIKE PLA
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .3-2032
NET SALVAGE PERCENT..0
1950 110.42 76 80 30 22.45 1
111-324
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUI PMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEA COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4 )(5)(6)(7)
STRIKE PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .3-2032
NET SALVAGE PERCENT..0
1952 205,797.20 139,736 147,603 58,194 22.61 2,574
1954 701.17 470 496 205 22.76 9
1956 330.17 219 231 99 22.91 4
1957 210.60 138 146 65 22.98 3
1962 493.88 313 331 163 23.30 7
1963 971.13 610 644 327 23.35 14
1964 698.44 435 459 239 23.41 10
1965 402.65 248 262 141 23.47 6
1966 1,445.75 883 933 513 23.52 22
1975 455.26 251 265 190 23.94 8
1978 1,544.74 812 858 687 24.06 29
1979 677.92 350 370 308 24.10 13
1980 9,340.75 4,743 5,010 4,331 .24.13 179
1981 3,921.18 1,953 2,063 1,858 24.17 77
1982 2,914.22 1,423 1,503 1,411 24.20 58
1988 2,042.71 857 905 1,138 24.39 47
1991 6,003.33 2,264 2,391 3,612 24.47 148
1992 9,740.31 3,525 3,724 6,016 24.49 24619938,758.12 3,025 3,195 5,563 24.52 227
1994 4,827.29 1,585 1,674 3,153 24.54 128
1995 11,877.77 3,688 3,896 7,982 24.56 325
1997 18,076.83 4,902 5,178 12,899 24.61 524
1999 2,695.84 613 648 2,048 24.65 83
2000 4,918.55 999 1,055 3,864 24.67 157
2002 50,025.45 7,519 7,942 42,083 24.71 1,703
2003 12,842.94 1,553 1,640 11,203 24.73 453
2005 272,103.56 15,156 16,010 256,094 24.77 10,339
2006 17,139.48 333 352 16,787 24.78 677
651,067.66 198,679 209,864 441,203 18,071
~i-325
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUI PMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SWAN FALLS PLAT
INTERIM SURVIVOR CUVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .6-2040
NET SALVAGE PERCENT..0
1928 362.99 261 248 115 24.09 51938162.66 111 105 58 26.21 21947535.22 345 327 208 27.79 71964196.50 110 104 93 30.01 3
1971 183.86 94 89 95 30.67 31978404.20 185 175 229 31.21 719811,494.94 643 610 885 31.42 28
1984 3,693.79 1,476 1,400 2,294 31.60 73
1987 1,755.14 642 609 1,146 31.78 36
1989 7,086.27 2,417 2,292 4,794 31.88 150
1990 7,104.56 2,330 2,210 4,895 31. 93 153
1994 947,997.73 255,770 242,563 705,435 32.13 21,956
1995 107,062.81 27,173 25,770 81,293 32.17 2,527
1996 4,168.65 988 937 3,232 32.21 100
1997 268,947.66 58,980 55,934 213,014 32.26 6,60320006,098.61 982 931 5,168 32.38 160
2002 40,913.97 4,807 4,559 36,355 32.45 1,12020031,767.04 166 157 1,610 32.48 50200620,324.82 295 280 20,045 32.59 615
1,420,261.42 357,775 339,300 1,080,964 33,598
TWIN FALLS PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR. .12-2040
NET SALVAGE PERCENT..0
1938 35,480.48 24,081 31,701 3,779 26.47 143
1943 140.81 93 122 19 27.41 1
1944 888.72 581 765 124 27.59 4
1945 40.00 26 34 6 27.77
1947 98.75 63 83 16 28.10 1
1949 2,814.79 1,781 2,345 470 28.42 17
1950 250.08 157 207 43 28.58 2
1954 141.54 86 113 29 29.16 1
1957 194.24 115 151 43 29.56 1
111-326
YEA
(1 )
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAEOUS POWER PLA EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3 )
TWIN FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 12-2040
NET SALVAGE PERCEN.. 0
1960
1962
1966
1968
1979
1980
1983
1988
1989
1993
1994
1995
1996
1997
2002
1l0.00
82.18
113.51
30.51
317.80
526.00
673.066,921.92
931. 826,886.89
587.134,184.4013,789.431l,178.72
12,711. 09
64
47
62
16
141
229
2742,425
3151,945
1571,0513,2322,4251,474
99,093.87 40,840
TWIN FALLS (NEW) PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. 0
1995
2000
2002
2005
311,667.5329,280.51121,802.595,282.07
78,2604,67014,129
221
468,032.70 97,280
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CURVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 6 - 2 009
NET SALVAGE PERCENT.. 0
1921 18,675.51 18,072
111-327
ALLOC. BOOK
RESERVE
(4)
84
62
82
21
186
301
3613,192
4152,560
2071,3844,2543,1921,941
53,763
72,9804,35513,176
206
90,717
20,082
FUT. BOOK
ACCRUALS
(5 )
26
20
32
10
132
225
3123,730
5174,327
3802,800
9,5357,98710,770
45,332
238,688
24,926
108,627
5,076
377,317
1,406-
REM.
LIFE
(6)
29.9330.1730.5930.7931.7031.77
31.9732.27
32.32
32.53
32.58
32.62
32.6732.71
32.91
32.62
32.83
32.91
33.02
ANAL
ACCRUAL
(7)
1
1
1
4
7
10
116
16
133
12
86
292
244
327
1,420
7,317
759
3,301
154
1l,531
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUI PMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 314 2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5 )(6 )(7)
THOUSAND SPRINGS PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .6-2009
NET SALVAGE PERCENT..0
1925 118.90 115 128 9-1926 78.03 75 83 5-1929 109.12 105 117 8-
1953 63.53 61 68 4-1954 73.26 70 78 5-1957 214.54 204 227 12-1959 31.78 30 33 1-1964 4,925.39 4,641 5,157 232-1974 369.69 343 381 11-1978 404.74 371 412 7-1982 1,607.27 1,456 1,618 11-1988 1,359.29 1,196 1,329 3019906,521.26 5,656 6,285 236199321,275.70 17,931 19,925 1,3511996910.94 735 817 94
56,738.95 51,061 56,740
UPPER MALA PLAT
INTERIM SURVIVOR CUVE..IOWA 90-R2
PROBABLE RETIREMENT YEAR. .5-2033
NET SALVAGE PERCENT..0
1948 59,291.13 40,668 46,521 12,770 23.14 5521955232.00 152 174 58 23.75 2195754.51 35 40 15 23.91 11975151.98 82 94 58 24.97 21986696.85 302 345 352 25.40 141988422.22 172 197 225 25.46 9198914,128.43 5,585 6,389 7,739 25.49 304
1992 3,686.93 1,296 1,482 2,205 25.58 86
78,664.05 48,292 55,242 23,422 970
~i-328
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
UPPER SALMON A PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. 0
1937
1939
1946
1947
1957
1959
1968
1979
1981
1983
1984
1985
1989
1990
1991
1992
19951999
2003
2005
5,765.53
50.7856,413.4585.50
65.9130.00
96.80474.221,494.94
384.02
355.20
647.923,400.03
694.837,284.282,565.382,273.697,038.389,614.499,254.99
107,990.34
4,177
3639,117
59
43
19
57
240
728
179
162
2881,344
2652,672
901
6841,5431,118
494
54,126
UPPER SALMON B PLAT
INTERIM SURVIVOR CUVE.. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1947
1949
1968
1975
1989
2001
2005
90,521.661,487.44
8.00
344.521,236.7065,664.6021,634.36
180,897.28
62,4331,014
5
186
48911,2291,155
76,511
~i-329
5,766
5156,042
85
62
27
82
3441,043
256
232
4131,925
3803,8281,291
9802,2101,601
708
77,326
73,3351,191
6
218
57413,1901,357
89,871
FU. BOOK
ACCRUALS
(5)
371
1
4
3
15
130
452
128
123
2351,475
3153,4561,2741,2944,8288,0138,547
30,664
17,187
296
2
127
66352,47520,277
91,027
REM.
LIFE
(6 )
22.9423.0423.9124.0524.6225.1425.2225.2925.3325.3625.4925.5225.5525.5825.6625.7625.8425.88
23.0423.2324.6224.9725.4925.8025.88
ANAL
ACCRUAL
(7)
16
1
5
18
5
5
9
58
12
135
50
50
187
310
330
1,191
746
13
5
262,034
784
3,608
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4)(5)(6 )(7)
UPPER SALMON COMMON PLAT
INTERIM SURVIVOR CURVE..IOWA 90-R2
PROBABLE RETIREMENT YEA. .5-2033
NET SALVAGE PERCENT..0
1974 202.47 111 20220051,727.90 92 326 1,402 25.88 54
1,930.37 203 528 1,402 54
14,531,802.11 5,233,982 5,265,264 9,266,534 304,642
COMPOS ITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .30.4 2.10
111-330
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 335. 10 MISC. POWER PLAT EQUI PMENT - EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31A 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. 15 - SQUARE
NET SALVAGE PERCENT.. 0
1987
1990
1991
1992
1993
1994
1997
1998
2002
2004
2005
768.275,703.651,348.177,558.461,556.232,461.723,118.64
722.638,036.741,105.189,355.05
41,734.74
768
5,704
1,348
7,307
1,4012,051
1,975
4102,411
184
936
7685,7041,3487,5581,5562,4623,119
7064,151
3171,612
FUT. BOOK
ACCRUALS
(5)
173,886
7887,743
12,434
REM.
LIFE
(6 )
6.50
10.50
12.50
13.50
ANAL
ACCRUAL
(7 )
3
370
63
574
1,010
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 12.3 2.42
24,495 29,301
111-331
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.20 MISC. POWER PLAT EQUI PMENT - FURNITURE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. 20 - SQUARE
NET SALVAGE PERCENT.. 0
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2004
2005
6,377.5014,087.963,998.884,337.915,759.3112,305.3445,757.2537,648.0383,206.7395,801.6412,363.0512,100.73
677.671,845.1556,385.47
392,652.62
6,218
13,031
3,499
3,579
4,463
8,921
30,886
23,530
47,844
50,296
5,872
4,538
220
231
4,229
207,357
6,378
14,088
3,9994,2665,31910,63236,81128,044
57,02359,9456,999
5,408
262
275
5,041
244,490
FUT. BOOK
ACCRUALS
(5)
72
4401,6738,9469,60426,18435,8575,3646,693
4161,570
51,344
148,163
REM.
LIFE
(6)
3.504.505.506.507.50
8.509.5010.5012.5013.5017.50
18.50
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 10.7
111-332
ANAL
ACCRUAL
(7)
21
98
3041,3761,2813,0803,774
511
535
31
902,775
13,876
3.53
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.30 MISC. POWER PLAT EQUIPMENT - COMPUTER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. 5 - SQUARE
NET SALVAGE PERCENT.. 0
1987
1989
1990
1991
1993
1994
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
3,463.2710,411.5039,654.0516,356.17
28,021. 5968,479.18214,132.1413,487.878,120.40
29,001. 2930,559.1227,646.6150,629.4435,957.8572,093.325,736.34
653,750.14
3,463
10,412
39,654
16,356
28,022
68,479
214,132
13,488
8,120
29,001
30,559
24,882
35,44117,979
21,628
574
562,190
3,46310,412
39,65416,35628,02268,479
214,13213,4888,120
29,001
30,5593,373
4,8052,4382,932
78
475,312
FU. BOOK
ACCRUALS
(5 )
24,27445,82433,52069,1615,658
178,437
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT..
111-333
REM.
LIFE
(6)
0.50
1. 502.503.504.50
2.0
ANAL
ACCRUAL
(7)
24,27430,54913,408
19,7601,257
89,248
13.65
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEAR
(1 )
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
MILNER DAM PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 6-2067
NET SALVAGE PERCENT.. 0
1992 12,737.21 2,695
NIAGARA SPRINGS HATCHERY PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6 - 2 035
NET SALVAGE PERCENT.. 0
1966 46,667.72 28,089
RAPID RIVER HATCHERY PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. 0
1964
1965
3,241. 033,956.36 1,995
2,409
7,197.39 4,404
AMERICA FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. 0
1978
1980
302,946.183,386.40 121,6331,291
306,332.58 122,924
BROWNLEE PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 7 - 2 035
NET SALVAGE PERCENT.. 0
1960
1965
274,510.29
16,406.90 175,8799,979
ALLOC. BOOK
RESERVE
(4 )
2,530
46,668
3,2413,956
7,197
117,1571,243
118,400
150,1848,521
111-334
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
10,207 52.60
185,789 40.46
2,143 41.18
187,932
124,32623.997,88625.00
ANAL
ACCRUAL
(7 )
194
4,592
52
4,644
5,182
315
IDAHO POWER COMPANY
ACCOUNT 336. 00 ROADS, RAILROADS AND BRIDGES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEAR
(1 )
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3)
BROWNLEE PLAT
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. 0
1980 227,526.95 nO,988
296,846518,444.14
BLISS PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1950
1991
1993
1994
29,776.21225,571.1435,232.85195,896.44
21,195
83,91211,98363,275
486,476.64 180,365
CASCADE PLAT
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. 0
1983 122,668.04 40,664
CLEAR LAKE PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 6-2017
NET SALVAGE PERCENT.. 0
1955
1964
5,744.895,352.41 4,7674,287
11,097.30 9,054
ALLOC. BOOK
RESERVE
(4 )
94,773
253,478
22,25788,11812,58466,446
189,405
41,700
5,6115,046
10,657
111-335
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
132,754 26.96
264,966
7,519
137,45322,649129,450
297,071
20.3025.7625.8425.88
80,968 45.50
134 9.90
306 10.13
440
ANAL
ACCRUAL
(7)
4,924
10,421
370
5,336
877
5,002
11,585
1,780
14
30
44
IDAHO POWER COMPANY
ACCOUNT 336. 00 ROADS, RAILROADS AND BRIDGES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
HELLS CAON PLAT
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. 0
1967 819,191.89 487,010
LOWER MA PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1948
1985
1991
25,560.48199,373.45
19,631.52
18,473
90,2367,303
244,565.45 116,012
LOWER SALMON PLANT
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1919
1949
1966
1984
1989
1,361.602,023.786,090.3776,017.963,199.33
1,1781,451
3,75935,280
1,284
88,693.04 42,952
MILNER PLAT
INTERIM SURVIVOR CURVE,. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. 0
1992
1995
487,016.632,122.87 101,835
362
489,139.50 102,197
111-336
ALLOC. BOOK
RESERVE
(4 )
494,335
18,882
92,2317,465
118,578
1,3101,613
4,179
39,220
1,427
47,749
96,739
344
97,083
FU. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
324,857 25.34
6,678107,142
12,167
125,987
52
4111,91136,7981,772
40,944
19.7325.4425.76
10.0920.0223.6225.3825.66
390,278 53.36
1,779 54.59
392,057
ANAL
ACCRUAL
(7 )
12,820
3384,212
472
5,022
5
21
811,450
69
1,626
7,314
33
7,347
IDAHO POWER COMPANY
ACCOUNT 336. 00 ROADS, RAILROADS AN BRIDGES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
OXBOW HATCHERY PLAT
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 7-2035
NET SALVAGE PERCENT.. 0
1961 3,070.44 1,948
OXBOW PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 7-2035
NET SALVAGE PERCENT.. 0
1961
1962
1963
543,934.954,870.64
17,036.77
345,0183,05810,588
565,842.36 358,664
PAHSIMERIO ACCUM. PONDS PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. 0
1966
1981
1988
15,308.711,041.6510,152.38
9,214
4984,035
26,502.74 13,747
PAHSIMERIO TRAPPING PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 6-2035
NET SALVAGE PERCENT.. 0
1969
1981 13,065.482,546.87 7,5881,218
15,612.35 8,806
111-337
3,070
235,9172,0917,240
245,248
14,082
7616,167
21,010
13,0652,157
15,222
FU. BOOK
ACCRUALS
(5)
308,0182,780
9,797
320,595
1,227
2813,985
5,493
REM.
LIFE
(6 )
24.2124.42
24.62
25.1226.9927.51
390
39026.99
ANAL
ACCRUAL
(7 )
12,723
114
398
13,235
49
10
145
204
14
14
IDAHO POWER COMPAN
ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEAR
(1)
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3)
SHOSHONE FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 5-2031
NET SALVAGE PERCENT.. 0
1919
1921
1988
1,013.6129,476.9620,892.83
87825,3189,057
51,383.40 35,253
STRIKE PLANT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 3-2032
NET SALVAGE PERCENT.. 0
1952
1979
1988
2003
193,188.7020,776.008,167.4016,738.82
136,642
10,9323,4772,044
238,870.92 153,095
SWAN FALLS PLAT
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6 - 2 04 0
NET SALVAGE PERCENT.. 0
1928
1984
1994
1995
6,433.83747,680.6181,828.67
3.04
5,280306,32522,511
1
835,946.15 334,117
TWIN FALLS PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. 0
1938 22,943.23 17,471
ALLOC. BOOK
RESERVE
(4)
91726,4349,456
36,807
154,47612,3593,9302,311
173,076
4,936286,33921,042
1
312,318
16,133
111-338
FUT. BOOK
ACCRUALS
(5)
97
3,043
11,437
14,577
38,713
8,4174,237
14,428
65,795
1,498
461,342
60,787
2
523,629
REM.
LIFE
(6 )
10.0010.5723.76
20.22
24.01
24.53
25.01
13.44
31.53
32.44
32.51
6,810 17.78
ANAL
ACCRUAL
(7 )
10
288
481
779
1,915
351
173
577
3,016
111
14,632
1,874
16,617
383
IDAHO POWER COMPAN
ACCOUNT 336. 00 ROADS, RAILROADS AND BRIDGES
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
TWIN FALLS PLANT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 12-2040
NET SALVAGE PERCENT.. 0
1956
1987
1991
844.99864,397.215,588.07
541320,691
1,776
893,773.50 340,479
TWIN FALLS (NEW) PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. 0
1995 1,023,829.64 262,100
THOUSAN SPRINGS PLA
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6-2009
NET SALVAGE PERCENT.. 0
1919
1921
1989
1991
1993
2,037.0213,288.6211,293.653,748.8422,542.33
1,97312,863
9,8753,22619,010
52,910.46 46,947
UPPER MALA PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1948
1986
1991
15,773.6836,404.187,939.82
11,40016,0362,954
60,117.68 30,390
111-339
ALLOC. BOOK
RESERVE
(4)
500296,1231,640
314,396
211,075
1,90112,392
9,5133,108
18,314
45,228
11,396
16,0302,953
30,379
FUT. BOOK
ACCRUALS
(5 )
345568,2743,948
579,377
REM.
LIFE
(6 )
25.57
32.28
32.65
812,755 32.96
136
8971,781
6414,228
7,683
4,378
20,3744,987
29,739
2.302.312.50
2.50
2.50
19.73
25.5025.76
ANAL
ACCRUAL
(7 )
13
17,605
121
18,122
24,659
59
388
712
2561,691
3,106
222
799
194
1,215
IDAHO POWER COMPANY
ACCOUNT 336. 00 ROADS, RAILROADS AN BRIDGES
CALCUATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2 )
CACULATED
ACCRUED
(3)
UPPER SALMON A PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. 0
1991 1,650.89 614
UPPER SALMON COMMON PLAT
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEA. . 5-2033
NET SALVAGE PERCENT.. 0
1937
1940
1947
1951
9,578.80
55.4717,097.18
977.02
7,490
4212,452
690
27,708.47 20,674
6,950,429.90 3,040,046
ALLOC. BOOK
RESERVE
(4 )
661
9,579
5517,097
977
27,708
2,863,978
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
38
136,488
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 29.9 1.96
111-340
990 25.76
4,086,452
IDAHO POWER COMPANY
ACCOUNT 341.00 STRUCTURES AN IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SALMON DIESEL PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6-2007
NET SALVAGE PERCENT.. 0
1967
1972
1987
2,587.291,427.857,943.94
2,555
1,407
7,745
11,959.08 11,707
EVANDER ANDREWS (DANSKIN) PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEA. . 6-2036
NET SALVAGE PERCENT.. 0
2001
2002
2004
3,922,174.30325,945.6828,712.80
616,174
43,155
2,242
4,276,832.78 661,571
BENNETT MOUNTAIN PLAT
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2041
NET SALVAGE PERCENT.. 0
2005 1,012,940.68 42,240
5,301,732.54 715,518
2,587
1,428
7,944
11,959
275,739
19,3121,003
296,054
50,665
358,678
FUT. BOOK
ACCRUALS
(5 )
3,646,435306,63427,710
3,980,779
REM.
LIFE
(6 )
29.5029.5029.50
4,943,055
962,276 34.50
ANAL
ACCRUAL
(7 )
123,608
10,394
939
134,941
27,892
162,833
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 30.4 3.07
111-341
IDAHO POWER COMPANY
ACCOUNT 342.00 FUEL HOLDERS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2 )
CACULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SALMON DIESEL PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6 - 2 007
NET SALVAGE PERCENT.. 0
1959
1994
28,502.9632,803.43
61,306.39
28,20731,540
59,747
EVANDER ANDREWS (DANSKIN) PLAT
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6 - 2 036
NET SALVAGE PERCENT.. 0
2001 1,433,423.71 225,191
BENNETT MOUNTAIN PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. 0
2005 2,025,881.34 84,479
3,520,611.44 369,417
28,503
32,803
61,306
249,652
101,331
412,289
FUT. BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
1,183,772 29.50
3,108,322
1,924,55034.50
ANAL
ACCRUAL
(7 )
40,128
55,784
95,912
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 32.4 2.72
111-342
IDAHO POWER COMPAN
ACCOUNT 343.00 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2)
REM.
LIFE
(6)
CACULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
Fur. BOOK
ACCRUALS
(5 )
EVANDER ANDREWS (DANSKIN) PLA
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2036
NET SALVAGE PERCENT.. 0
2001 26,218,454.44 4,118,919 1,104,578 25,113,876 29.502002955,116.34 126,457 33,912 921,204 29.50
2003 931,741. 28 98,858 26,511 905,230 29.50
2006 571,646.03 9,546 2,560 569,086 29.50
28,676,958.09 4,353,780 1,167,561 27,509,396
BENNETT MOUNTAIN PLA
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2041
NET SALVAGE PERCENT.. 0
2005
2006
1,266,175.86
13,900.00 52,800
199
63,094
238
1,203,082 34.50
13,662 34.50
1,280,075.86
29,957,033.95
52,999 63,332 1,216,744
4,406,779 1,230,893 28,726,140
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 29.7
~i-343
ANAL
ACCRUAL
(7)
851,318
31,227
30,686
19,291
932,522
34,872
396
35,268
967,790
3.23
IDAHO POWER COMPAN
ACCOUNT 344.00 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
YEA
(1)
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
SALMON DIESEL PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2007
NET SALVAGE PERCENT.. 0
1967
1995
2002
484,555.6637,391.1819,698.11
541,644.95
478,49935,83217,728
484,556
37,39119,698
532,059 541,645
EVANDER ANREWS (DANSKIN) PLA
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2036
NET SALVAGE PERCENT.. 0
2001 13,166,034.86 2,068,384 5,656,938
BENNETT MOUNTAIN PLAT
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2041
NET SALVAGE PERCENT.. 0
200532,071,045.672006 15,906,736.10
47,977,781. 77
61,685,461. 58
1,337,363227,466
FUT. BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
254,546
5,641,881- 37,712,927 34.50 1,093,128
959,602- 16,866,338 34.50 488,879
1,564,829
7,509,097 29.50
6,601,483- 54,579,265
4,165,272 402,900- 62,088,362
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 33.8
~i-344
1,582,007
1,836,553
2.98
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SALMON DIESEL PLAT
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2007
NET SALVAGE PERCENT.. 0
1967
1971
1987
1999
2001
2003
19,525.95
391. 857,092.2020,553.9011,171.47226,404.59
285,139.96
19,282
3866,91519,269
10,241198,104
254,197
EVANER ANDREWS (DANSKIN) PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6 - 2 0 3 6
NET SALVAGE PERCENT.. 0
2001
2002
2003
2004
2,147,088.556,403.72
36,851. 59686,783.48
2,877,127.34
337,308
8483,91053,638
395,704
BENNETT MOUNTAIN PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. 0
2005 1,519,410.98
4,681,678.28
63,359
713,260
5,233
1051,8775,2302,77953,765
68,989
227,915
5732,642
36,243
267,373
75,998
412,360
FUT. BOOK
ACCRUALS
(5 )
14,293
2875,21515,3248,392172,640
216,151
1,919,174
5,831
34,210
650,540
2,609,755
REM.
LIFE
(6)
0.500.500.500.500.500.50
29.5029.50
29.5029.50
4,269,319
1,443,413 34.50
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 12.3
111-345
ANAL
ACCRUAL
(7)
14,293
2875,21515,3248,392172,640
216,151
65,057
198
1,160
22,052
88,467
'41,838
346,456
7.40
YEA
(1 )
IDAHO POWER COMPANY
ACCOUNT 346.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULTED
ACCRUED
(3)
SALMON DIESEL PLAT
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2007
NET SALVAGE PERCENT.. 0
1950
1955
1999
49.6493.00861.86
49
92
808
1,004.50 949
EVANDER ANDREWS (DANSKIN) PLAT
INTERIM SURVIVOR CUVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6-2036
NET SALVAGE PERCENT.. 0
2001
2002
2003
2004
2005
2006
1,280,721.53
46,565.6138,707.797,675.101,967.355,334.32
201,201
6,1654,107
599
95
89
1,380,971.70 212,256
BENNETT MOUNTAIN PLAT
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEA.. 6-2041
NET SALVAGE PERCENT.. 0
2005 4,132.42 172
ALLOC. BOOK
RESERVE
(4)
13
25
221
259
336,133
10,300
6,861
1,001
159
148
354,602
129
354,990
FUT. BOOK
ACCRUALS
(5 )
37
68
641
746
944,589
36,266-
31,847
6,674
1,808
5,186
1,026,370
REM.
LIFE
(6 )
0.50
0.50
0.50
29.50
29.5029.50
29.5029.50
29.50
1,031,119
4,003 34.50
ANAL
ACCRUAL
(7)
37
68
641
746
32,020
1,229
1,080
226
61
176
34,792
116
35,654
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 28.9 2.57
1,386,108.62 213,377
~i-346
IDAHO POWER COMPAN
ACCOUNT 350.20 LA RIGHTS AN EASEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3)(4 )(5 )(6)(7 )
SURVIVOR CUVE..IOWA 65-R3
NET SALVAGE PERCENT..0
1919 18.08 17 18
1922 439.12 396 423 16 6.33 3
1925 18.83 17 18 1 7.14
1926 105.85 94 101 5 7.43 1
1929 697.46 608 650 47 8.31 6
1936 161.47 135 144 17 10.75 2
1941 15,732.27 12,614 13,488 2,244 12.88 174
1946 12,068.71 9,213 9,851 2,218 15.38 144
1948 215.92 161 172 44 16.48 3
1949 17,546.94 12,944 13,841 3,706 17.05 217
1950 61,524.12 44,839 47,945 13,579 17.63 770
1951 63,431.81 45,639 48,800 14,632 18.23 803
1952 53,975.04 38,333 40,988 12,987 18.84 689
1953 79,403.75 55,630 59,483 19,921 19.46 1,024
1954 15,893.78 10,979 11,739 4,155 20.10 207
1955 6,342.08 4,318 4,617 1,725 20.75 83
1956 66,616.61 44,673 47,767 18,850 21.41 880
1957 19,054.99 12,582 13,453 5,602 22.08 254
1958 20,508.70 13,327 14,250 6,259 22.76 275
1959 42,715.89 27,304 29,195 13,521 23.45 577
1960 150,742.35 94,711 101,271 49,471 24.16 2,048
1961 258,129.95 159,369 170,407 87,723 24.87 3,527
1962 25,372.63 15,383 16,448 8,925 25.59 349
1963 90,155.57 53,634 57,349 32,807 26.33 1,246
1964 160,628.50 93,727 100,219 60,410 27.07 2,232
1965 33,098.37 18,932 20,243 12,855 27.82 462
1966 167,203.09 93,684 100,173 67,030 28.58 2,345
1967 107,050.71 58,717 62,784 44,267 29.35 1,508
1968 11,448.14 6,142 6,567 4,881 30.13 162
1969 126,720.49 66,465 71,069 55,651 30.91 1,800
1970 11,359.07 5,818 6,221 5,138 31. 71 162
1971 6,546.09 3,272 3,499 3,047 32.51 94
1972 4,111.78 2,004 2,143 1,969 33.32 59
1973 502,248.21 238,467 254,984 247,264 34.14 7,243
1974 145,125.22 67,077 71,723 73,402 34.96 2,100
1975 57,049.91 25,627 27,402 29,648 35.80 828
1976 233,575.19 101,909 108,967 124,608 36.64 3,401
1977 102,427.29 43,347 46,349 56,078 37.49 1,496
111-347
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. IOWA 65-R3
NET SALVAGE PERCENT.. 0
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1989
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
72,410.795,388.111,098,402.14375,476.99264,820.73254,798.7513,658.3850,686.8099,047.47131,042.5114,651.56134,442.46493,202.8495,924.73210,899.29984,883.03687,538.84290,370.421,472,391.46121,854.391,296,251.872,281,245.32
2,573,381. 903,199,716.34242,149.942,394,033.75926,834.76
22,454,969.55
29,703
2,138
421,127
138,926
94,409
87,345
4,492
15,971
29,823
37,622
3,792
32,871
113,437
20,672
42,412
183,681
118,119
45,646
209,816
13,745
126,773
189,115
174,475
169,265
9,153
54,584
6,951
3,858,171
31,760
2,286
450,296148,548
100,948
93,3954,803
17,077
31,88940,228
4,055
35,148
121,294
22,104
45,350196,403
126,300
48,808224,34814,697
135,554202,213
186,559180,9899,78758,365
7,432
FUT. BOOK
ACCRUALS
(5)
40,651
3,102
648,106226,929
163,873
161,404
8,855
33,610
67,15890,815
10,597
99,294
371,909
73,821
165,549
788,480
561,239
241,5621,248,043107,157
1,160,6982,079,032
2,386,823
3,018,727232,3632,335,669
919,403
4,125,397 18,329,572
REM.
LIFE
(6)
38.34
39.21
40.0840.95
41.8342.7243.62
44.52
45.4346.34
48.1849.11
50.05
50.99
51.93
52.88
53.83
54.78
55.74
57.67
58.64
59.61
60.59
61.56
62.54
63.52
64.51
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 54.2
111-348
ANAL
ACCRUAL
(7)
1,060
79
16,170
5,542
3,918
3,778
203
755
1,478
1,960
220
2,022
7,431
1,448
3,188
14,91110,426
4,41022,390
1,858
19,794
34,877
39,393
49,037
3,715
36,771
14,252
338,260
1.51
IDAHO POWER COMPANY
ACCOUNT 350.21 RIGHTS OF WAY
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINA COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4 )(5)(6)(7)
SURVIVOR CURVE..IOWA 65-R3
NET SALVAGE PERCENT..0
2005 3,050,382.89 69,549 157,890 2,892,493 63.52 45,537
2006 787,250.41 5,904 13,403 773,847 64.51 11,996
3,837,633.30 75,453 171,293 3,666,340 57,533
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .63.7 1. 50
111-349
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCUTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3 )(4 )(5)(6 )(7)
SURVIVOR CUVE..IOWA 60-R3
NET SALVAGE PERCENT..-30
1909 2,460.80 3,149 3,19919197,192.68 8,822 9,3501920376.56 460 490192132,528.31 39,538 42,28719236,821.09 8,214 8,867192416,331. 28 19,579 21,2311926482.43 573 627192795,341.69 112,690 123,94419282,066.40 2,431 2,686192923,020.10 26,942 29,9261930167.15 195 217193121.14 24 271934104.55 119 13619365,720.92 6,446 7,437193721,217.68 23,754 27,583193826,590.25 29,572 34,56719397,050.31 7,788 9,16519406,290.67 6,900 8,1781941760.86 828 9891942104.39 113 13619432,213.13 2,371 2,8771944489.88 520 637194554.26 57 71194631,304.86 32,647 40,696194732,273.42 33,325 41,955194869,678.13 71,215 90,5821949159,841.48 161,622 207,794195077,568.93 77,566 100,8401951181,581. 64 179,473 236,0561952104,367.43 101,921 135,6781953129,752.48 125,126 168,678195488,004.71 83,768 114,406195583,097.60 78,028 106,642 1,385 16.66 831956200,744.45 185,861 254,018 6,950 17.27 402
1957 24,302.51 22,172 30,303 1,290 17.89 72195811,960.93 10,748 14,689 860 18.53 461959845,236.14 747,518 1,021,639 77,168 19.18 4,0231960768,778.02 668,906 914,199 85,212 19.84 4,295
~i-350
IDAHO POWER COMPAN
ACCOUNT 352.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2 )(3 )(4 )(5)(6 )(7)
SURVIVOR CUVE..IOWA 60-R3
NET SALVAGE PERCENT. .-30
1961 375,872.95 321,619 439,559 49,076 20.51 2,393
1962 89,988.60 75,666 103,413 13,572 21.19 640
1963 111,869.75 92,378 126,254 19,177 21.89 876
1964 91,967.43 74,520 101,847 17,711 22.60 784
1965 751,768.68 597,423 816,503 160,796 23.32 6,8951966266,813.49 207,837 284,053 62,805 24.05 2,611
1967 927,710.53 707,695 967,212 238,812 24.79 9,633
1968 147,364.48 110,059 150,419 41,155 25.53 1,612
1969 264,589.29 193,240 264,103 79,863 26.29 3,038
1970 171,874.87 122,667 167,650 55,787 27.06 2,062
1971 149,866.36 104,427 142,721 52,105 27.84 1,8721972608,009.43 413,228 564,762 225,650 28.63 7,882
1973 188,224.56 124,719 170,454 74,238 29.42 2,523
1974 377,021.37 243,201 332,385 157,743 30.23 5,218
1975 1,092,667.36 685,660 937,097 483,371 31.04 15,573
1976 1,676,403.11 1,022,103 1,396,916 782,408 31. 86 24,558
1977 931,440.44 551,189 753,315 457,558 32.69 13,9971978273,962.36 157,134 214,756 141,395 33.53 4,217
1979 104,289.69 57,891 79,120 56,457 34.38 1,642
1980 949,887.40 509,748 696,677 538,177 35.23 15,27619811,559,877.95 808,095 1,104,430 923,411 36.09 25,5861982528,911.24 264,032 360,855 326,730 36.96 8,840
1983 219,073.14 105,175 143,744 141,051 37.84 3,7281984245,554.42 113,228 154,750 164,471 38.72 4,248
1985 668,657.90 295,373 403,689 465,566 39.61 11,754
1986 32,268.07 13,625 18,621 23,327 40.51 576198725,003.87 10,070 13,763 18,742 41.41 453
1988 1,670,763.25 640,086 874,810 1,297,182 42.32 30,652
1989 164,434.24 59,704 81,598 132,167 43.24 3,057199083,154.26 28,539 39,004 69,097 44.16 1,565
1991 259,533.74 83,910 114,680 222,714 45.08 4,940
1992 764,441.90 231,549 316,460 677,314 46.02 14,7181993115,956.23 32,756 44,768 105,975 46.96 2,257
1994 960,825.45 251,938 344,326 904,747 47.90 18,888
1995 293,546.21 70,903 96,904 284,706 48.85 5,8281996321,536.71 71,060 97,118 320,880 49.80 6,4431997243,088.40 48,730 66,600 249,415 50.75 4,915
1998 566,966.15 101,861 139,214 597,842 51.71 11,561
~i-351
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6 )(7)
SURVIVOR CUVE..IOWA 60-R3
NET SALVAGE PERCENT..-30
1999 776,285.26 123,119 168,268 840,903 52.68 15,962
2000 396,766.23 54,571 74,583 441,213 53.65 8,224
2001 4,709,891.66 549,220 750,623 5,372,236 54.62 98,35720021,045,660.87 99,913 136,552 1,222,807 55.59 21,997
2003 2,568,824.90 191,352 261,522 3,077,950 56.56 54,419
2004 359,381. 09 19,155 26,179 441,016 57.54 7,665
2005 3,423,448.15 109,927 150,238 4,300,245 58.52 73,483
2006 2,158,266.65 23,007 31,444 2,774,303 59.51 46,619
36,779,609.35 13,654,283 18,536,761 29,276,731 618,958
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .47.3 1.68
~i-352
YEA
(1 )
IDAHO POWER COMPANY
ACCOUN 353.00 STATION EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. IOWA 45-R1
NET SALVAGE PERCENT.. - 5
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
17,342.801,265.05478.11102,913.24144,790.49195,082.02
871,221. 01519,602.02700,032.50752,276.41734,004.72209,133.911,011,463.26751,115.911,399,100.9498,612.151,541,417.792,745,664.39921,489.42485,208.76606,721.61252,237.954,531,295.451,407,882.722,063,377.55982,148.741,312,827.241,696,697.64424,077.281,633,185.621,013,865.743,470,268.445,543,382.889,281,439.614,389,607.091,952,078.171,006,396.2012,172,349.24
14,681
1,060
396
84,426
117,504
156,536
690,935
407,222
541,941
575,040
553,906
155,712
743,001
544,026
998,664
69,3321,067,0701,870,168
617,499319,590
392,682
160,2612,826,169
860,9481,236,448
576,369
753,884
952,942
232,615
874,571
529,4051,765,0482,743,2264,465,3932,050,583
884,028
441,4965,163,511
18,2101,328
496
105,826147,288196,213
866,067510,441679,308720,796694,305195,181931,331681,9211,251,79786,9061,337,5422,344,202774,017400,597492,216200,8833,542,5221,079,1741,549,852722,462
944,9721,194,486291,5761,096,250663,5942,212,4373,438,5555,597,2432,570,3471,108,104553,4036,472,314
111-353
FUT. BOOK
ACCRUALS
(5)
6
2,2334,742
8,623
48,71535,14155,72669,09476,40024,410130,705106,751217,25916,637280,947538,746193,547108,872144,84263,9671,215,338399,103616,694308,794433,497587,047153,705618,595400,9651,431,3452,381,9974,148,2692,038,740941,578
503,3136,308,653
REM.
LIFE
(6 )
9.46
9.8410.22
10.61
11.0111.41
11.8212.2412.6613.09
13.5213.9614.4114.8715.3315.8116.2816.7717.2617.7718.2718.7919.3219.8520.3920.9321.4922.0522.6223.2023.79
24.3824.9825.5926.2026.82
ANAL
ACCRUAL
(7)
1
227
464
813
4,425
3,080
4,7155,6456,0351,865
9,6687,647
15,0771,11918,32734,07611,8896,4928,3923,60066,52121,240
31,92015,55621,26028,0487,15228,05417,72661,696100,126
170,15081,61536,79519,210235,222
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31~ 2006
ORIGINAL
COST
(2 )
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. IOWA 45-R1
NET SALVAGE PERCENT.. -5
1981
1982
1984
1985
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
7,876,564.754,892,646.11
648,704.341,217,736.32128,534.1115,952,677.46522,197.07475,567.259,539,700.316,378,623.351,555,913.315,774,058.415,566,933.004,132,482.974,445,937.572,331,118.7510,732,218.682,654,786.02
29,921,661. 8810,976,210.5214,707,707.2214,053,223.6911,378,955.4412,984,467.90
3,225,4531,930,589236,560425,65440,9744,839,165150,236129,3802,444,0711,533,070
348,9601,202,8521,070,271727,234709,572333,8631,362,402292,9692,799,321842,479
881,801603,516295,113111,796
4,043,0132,419,938296,521
533,545
51,3606,065,755
188,317
162,1743,063,5731,921,660
437,4111,507,7411,341,554
911,567
889,428
418,4881,707,732
367,2283,508,8691,056,0231,105,313
756,490
369,916
140,133
FUT. BOOK
ACCRUALS
(5)
4,227,3802,717,340
384,619745,078
83,60110,684,556
359,990
337,1726,953,1124,775,8951,196,2984,555,0204,503,7263,427,5403,778,8062,029,1879,561,0982,420,29727,908,87610,468,99814,337,78013,999,39511,577,98713,493,558
245,790,680.50 62,975,589 78,937,911 179,142,305
REM.
LIFE
(6)
27.4528.0929.37
30.0231.3432.0032.6733.34
34.0234.70
35.3936.0736.76
37.46
38.1638.86
39.5640.2740.9941.7142.4343.1643.8944.63
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 35.4
111-354
ANAL
ACCRUAL
(7)
154,003
96,737
13,096
24,819
2,668
333,892
11,019
10,113
204,383
137,634
33,803
12-6,283
122,517
91,499
99,025
52,218
241,686
60,102
680,870
250,995
337,916
324,360
263,796
302,343
5,061,625
2.06
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 354. 00 TOWERS AN FIXTURES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CUVE.. IOWA 65-S3
NET SALVAGE PERCENT.. -25
1949
1950
1951
1952
1953
1958
1959
1960
1961
1964
19651966
1967
1968
1969
1970
1971
1973
1974
1975
1976
1978
1980
1981
1982
1983
1984
1985
1987
1988
1989
1991
1992
1993
1994
1995
1996
1997
243,137.9951,777.7826,496.76
158,381. 6898,145.1450,574.2894,697.183,471,350.14793,160.6424,363.152,458,448.56413,094.821,122,362.53105,484.9456,808.732,256.872,228.897,612,392.98
48,388.1041,271.43
926,838.3997,502.406,004,677.3113,917,597.12
978,053.522,686,963.272,867,996.5188,194.561,300,894.683,290.10
228,912.06336,326.63186,249.67189,052.502,449,656.84
528,674.62
661,813.70361,374.55
228,82348,24424,433144,48488,51542,79278,9772,851,714641,56818,7171,853,670305,535
813,43274,85539,4251,5311,4764,788,19529,62024,546535,01752,8343,036,1156,779,609458,3401,209,1331,236,46536,358487,0221,16976,943100,18351,94049,083
588,836
116,903
133,604
66,041
ALLOC. BOOK
RESERVE
(4)
218,55546,07923,337138,001
84,54340,87275,4332,723,753612,78017,8771,770,493291,825
776,93271,496
37,6561,4621,4104,573,341
28,29123,445
511,01050,4632,899,8796,475,397437,7741,154,8771,180,983
34,727
465,168
1,117
73,490
95,68849,609
46,881
562,414
111,657
127,609
63,078
~i-355
FUT. BOOK
ACCRUALS
(5 )
85,36718,6439,78459,97638,13822,346
42,9381,615,435
378,67112,5771,302,568
224,544
626,02160,360
33,355
1,359
1,3764,942,150
32,194
28,144
647,53871,4154,605,96810,921,599
784,7932,203,8272,404,013
75,5161,160,950
2,996
212,650
324,720
183,203
189,4352,499,657
549,186699,658
388,640
REM.
LIFE
(6 )
16.0616.5517.0517.56
18.10
21. 00
21.6322.28
22.9425.0525.7926.54
27.3128.10
28.91
29.73
30.57
32.29
33.17
34.07
34.98
36.82
38.71
39.67
40.6341.6042.58
43.5645.53
46.52
47.5249.51
50.50
51.50
52.5053.50
54.50
55.50
ANAL
ACCRUAL
(7)
5,3161,126
5743,4152,107
1,0641,98572,50616,507
502
50,5078,46122,9232,1481,154
46
45
153,055
971
826
18,5121,940
118,987
275,311
19,316
52,977
56,4591,734
25,499
64
4,475
6,559
3,628
3,678
47,613
10,265
12,838
7,003
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AND FIXTUES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULATED
ACCRUED
(3 )
SURVIVOR CUVE.. IOWA 65-S3
NET SALVAGE PERCENT.. -25
1998
1999
2000
2001
2002
2003
2004
2005
2006
246,031.76788,675.22809,373.7510,812,268.152,458,301.8617,866,472.867,716,883.562,454,790.944,161,791.06
40,226113,766101,1721,143,397212,6431,201,520371,37570,88240,057
ALLOC. BOOK
RESERVE
(4)
38,421108,661
96,6321,092,091203,1011,147,605
354,71167,70138,260
FUT. BOOK
ACCRUALS
(5)
269,119
877,183
915,08512,423,2442,869,77621,185,4869,291,3933,000,7885,163,979
98,003,480.1830,411,18529,046,58593,457,763
REM.
LIFE
(6)
56.5057.5058.5059.5060.5061.5062.5063.50
64.50
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 48.6
~i-356
ANAL
ACCRUAL
(7 )
4,76315,255
15,642
208,794
47,434
344,479
148,662
47,257
80,062
1,924,444
1. 96
IDAHO POWER COMPAN
ACCOUNT 355.00 POLES AN FIXTUES
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINA COST AS OF DECEMBER 31A 2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4 )(5)(6 )(7)
SURVIVOR CUVE..IOWA 55-R2
NET SALVAGE PERCENT..-70
1917 5,912.38 9,432 9,281 770 3.39 227
1941 101,693.74 138,926 136,696 36,183 10.80 3,350
1942 16,517.52 22,377 22,018 6,062 11.17 543
1943 3,157.59 4,241 4,173 1,195 11.55 103
1944 517,061.47 687,997 676,954 202,050 11.95 16,908
1946 30,349.13 39,624 38,988 12,606 12.76 988
1947 32,843.57 42,456 41,775 14,059 13.18 1,067
1948 101,317.97 129,594 127,514 44,727 13.62 3,284
1949 7,004.97 8,865 8,723 3,185 14.06 227
1950 198,769.85 248,768 244,775 93,134 14.51 6,419
1951 2,690,910.78 3,328,441 3,275,014 1,299,534 14.98 86,751
1952 566,040.97 691,968 680,861 281,409 15.45 1.8,214
1953 711,692.23 859,254 845,462 364,415 15.94 22,862
1954 193,747.24 230,922 227,215 102,155 16.44 6,214
1955 181,645.40 213,626 210,197 98,600 16.95 5,817
1956 758,753.07 880,214 866,085 423,795 17.47 24,258
1957 120,889.32 138,289 136,069 69,443 17.99 3,860
1958 425,426.30 479,426 471,730 251,495 18.54 13,565
1959 631,228.98 700,620 689,374 383,715 19.09 20,100
1960 541,488.10 591,624 582,128 338,402 19.65 17,221
1961 2,252,900.97 2,422,049 2,383,171 1,446,761 20.22 71,551
1962 242,595.48 256,438 252,322 160,090 20.80 7,697
1963 672,575.65 698,490 687,278 456,101 21.40 21,313
1964 211,951.32 216,190 212,720 147,597 22.00 6,709
1965 206,684.05 206,918 203,597 147,766 22.61 6,535
1966 2,591,124.72 2,544,277 2,503,437 1,901,475 23.23 81,854
1967 896,465.82 862,579 848,733 675,259 23.87 28,289
1968 176,554.36 166,399 163,728 136,414 24.51 5,566
1969 986,313.30 909,627 895,026 781,707 25.16 31,069
1970 188,900.66 170,360 167,625 153,506 25.82 5,945
1971 259,539.88 228,727 225,056 216,162 26.49 8,160
1972 253,559.53 218,112 214,611 216,440 27.17 7,966
1973 299,216.95 251,079 247,049 261,620 27.85 9,394
1974 1,211,501.65 990,439 974,541 1,085,012 28.55 38,004
1975 779,873.27 620,732 610,768 715,017 29.25 24,445
1976 1,881,385.86 1,456,211 1,432,837 1,765,519 29.96 58,929
1977 1,031,757.33 775,613 763,163 990,824 30.68 32,295
1978 1,824,344.47 1,330,184 1,308,832 1,792,554 31.41 57,070
~i-357
YEAR
(1 )
IDAHO POWER COMPAN
ACCOUNT 355.00 POLES AN FIXTURES
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. IOWA 55-R2
NET SALVAGE PERCENT.. -70
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
286,756.152,636,258.814,411,944.671,120,675.632,732,966.573,562,686.992,255,212.601,410,718.39
992,815.59268,959.65547,765.283,441,717.781,672,014.322,864,027.851,127,564.342,341,424.392,378,670.964,489,304.001,473,311.06838,704.261,913,180.591,034,093.261,866,840.81
740,461. 831,241,732.731,308,018.432,782,918.291,737,708.51
202,5501,801,619
2,913,119713,4781,674,899
2,098,6011,274,376762,634
512,243132,094255,3351,518,314694,9731,117,400410,975792,502743,2401,283,672382,457195,477394,517185,113284,04092,269120,95790,947115,90924,224
199,2991,772,7002,866,359702,0261,648,0142,064,9151,253,920750,393504,021129,974251,2361,493,943683,8181,099,464404,378779,781
731,3101,263,067376,318192,339388,184182,142279,48190,788
119,01589,487114,04923,835
FU. BOOK
ACCRUALS
(5)
288,1862,708,9404,633,9471,203,1232,998,0293,991,6532,579,9411,647,8281,183,766327,257
679,9654,356,9772,158,6063,769,3831,512,4813,200,6403,312,4316,368,7502,128,3111,233,4582,864,2231,575,8172,894,1481,167,9971,991,9312,134,1444,616,9122,930,269
77,282,149.59 44,559,022 43,843,782 87,535,871
REM.
LIFE
(6 )
32.1532.8933.6434.4035.1735.9436.7237.5138.31
39.11
39.9240.7341.5542.3843.2144.0544.8945.7546.6047.4648.3349.2150.0850.97
51. 8552.7553.6554.55
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 36.2
111-358
ANAL
ACCRUAL
(7)
8,96482,364137,75134,97585,244111,06470,26043,930
30,9008,368
17,033106,97251,95288,942
35,00372,65973,790139,20845,67225,98959,26432,02257,79022,915
38,41740,458
86,05653,717
2,416,448
3.13
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SURVIVOR CUVE.. IOWA 65 - R1. 5
NET SALVAGE PERCENT.. -30
1941
1942
1943
1944
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
19561957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
301,049.164,593.821,399.02222,703.43131,637.904,331.2442,160.48157,396.66506,063.513,412,622.52898,868.05508,536.02152,031.33195,021.36940,520.79165,376.00
816,287.07900,300.253,217,919.964,610,064.46
313,710.02528,643.63210,832.772,784,679.863,472,561.222,073,926.32225,977.04942,961.60186,502.96362,897.60230,861.237,023,549.41906,138.431,629,794.883,162,939.44312,320.761,024,216.92
298,558.34
266,9884,0301,214191,137110,3443,58634,469127,046403,0192,680,922696,209388,196114,355144,460685,800118,631576,005624,4032,192,8843,084,041205,991340,457133,1221,722,0742,102,7751,228,615130,875533,490103,019195,547121,2483,591,984450,695787,7451,484,779142,187451,506127,305
ALLOC. BOOK
RESERVE
(4)
289,6394,3721,317207,353
119,7063,89037,393137,825437,2112,908,371755,275421,130124,057156,716743,983128,696
624,873
677,3772,378,9283,345,691
223,467369,341
144,4161,868,1752,281,1741,332,851
141,978
578,751
111,759
212,137
131,5353,896,727
488,932
854,5771,610,747
154,250
489,812
138,106
111-359
FU. BOOK
ACCRUALS
(5 )
101,7251,600
50282,161
51,4231,74117,41666,791
220,6721,528,038413,253
239,96773,584
96,812478,694
86,293436,300
493,0131,804,3682,647,393
184,356
317,896
129,6671,751,9092,233,1561,363,253
151,792
647,099
130,695
259,630
168,5855,233,887
689,0481,264,1562,501,074
251,767
841,670
250,020
REM.
LIFE
(6)
20.6621.1321.6122.0923.0923.6024.1224.6425.1825.7226.27
26.83
27.3927.96
28.54
29.1329.72
30.32
30.93
31.55
32.17
32.80
33.43
34.08
34.72
35.38
36.04
36.71
37.38
38.06
38.74
39.43
40.13
40.83
41.53
42.24
42.96
43.68
ANAL
ACCRUAL
(7 )
4,924
76
233,7192,227
74
7222,711
8,76459,410
15,731
8,944
2,687
3,463
16,7732,962
14,680
16,260
58,337
83,911
5,731
9,692
3,879
51,406
64,319
38,532
4,212
17,627. 3,496
6,822
4,352
132,739
17,170
30,961
60,2235,960
19,592
5,724
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEA CONDUCTORS AND DEVICES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. IOWA 65 - R1 . 5
NET SALVAGE PERCENT.. -30
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
6,350,377.7610,347,468.243,334,663.281,442,224.49246,755.58571,319.4213,917.90761,389.52226,119.99283,940.133,141,304.651,156,493.311,230,101.03795,058.932,723,473.951,634,067.383,261,432.71
665,664.92732,035.053,339,784.631,205,150.1311,135,914.483,064,370.494,850,040.927,425,473.614,209,705.452,988,910.27
2,616,1654,112,1871,276,676
530,782
87,157193,3294,502234,683
66,28778,918
824,907285,955285,125
172,091
547,010302,711
552,454102,286100,874406,819
127,5291,000,339
225,476
278,683304,073103,432
24,479
2,838,1204,461,064
1,384,989575,81494,551
209,"7314,884254,59371,91185,613894,892310,215309,315186,691593,418328,393599,324110,964109,432441,334138,3491,085,208244,606302,326329,871112,20726,556
FUT. BOOK
ACCRUALS
(5)
5,417,3718,990,6452,950,0731,299,078226,231532,98413,209735,2ì3222,045283,5093,188,8041,193,2261,289,816846,8862,947,0981,795,8953,640,539754,400
842,2143,900,3861,428,34613,391,4813,739,0766,002,7279,323,2455,360,4103,859,027
120,017,113.68 41,146,082 44,636,909 111,385,340
REM.
LIFE
(6)
44.4045.1345.8646.6047.3448.0848.8349.5950.3451.10
51. 8752.6453.4154.1854.9655.7456.5357.3258.1158.9159.7160.5161.3262.1362.9563.7764.59
ANAL
ACCRUAL
(7 )
122,013199,21764,32827,8774,77911,085
27114,8264,4115,54861,47722,66824,14915,63153,62332,21964,40013,161
14,49366,20923,921221,31060,97696,616148,10684,05859,747
2,305,954
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 48.3 1.92
111-360
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 359.00 ROADS AN TRAILS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. IOWA 65-R3
NET SALVAGE PERCENT.. 0
1949
1951
1952
1953
1954
1955
1956
1961
1966
1988
1989
1991
1995
149.57256,015.401,998.24730.241,162.26775.781,384.5820,853.838.672,747.7517,690.0214,604.35
230.37
318,351.06
110184,203
1,419
512
803
528
92812,875
5
750
4,5783,359
40
210,110
128213,692
1,646
594
932
6131,07714,936
6
8705,3103,897
46
243,747
FUT. BOOK
ACCRUALS
(5 )
2242,323
352
136
230
163
3085,918
31,87812,38010,707
184
74,604-
REM.
LIFE
(6)
17 .0518.2318.8419.4620.1020.7521.4124.8728.5847.2648.1850.0553.83
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 23.8
111-361
ANAL
ACCRUAL
(7)
12,322
19
7
11
8
14
238
40
257
214
3
3,134
0.98
IDAHO POWER COMPANY
ACCOUNT 361. 00 STRUCTURES AN IMPROVEMENTS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6 )(7 )
SURVIVOR CURVE. .IOWA 65-R2.5
NET SALVAGE PERCENT. .-30
1909 1,749.90 2,071 2,2751919785.94 894 1,022192184.70 96 1101922144.15 162 187192336,687.58 41,007 47,694192479.19 88 103192920,949.75 22,708 27,100 135 10.80 1319312,313.83 2,479 2,959 49 11.43 419363,731.97 3,866 4,614 238 13.21 181937740.33 761 908 54 13.60 4
1938 7,434.32 7,582 9,049 616 14.01 4419397,788.39 7,877 9,401 724 14.43 5019402,566.95 2,574 3,072 265 14.86 181941515.56 512 611 59 15.30 41942184.75 182 217 23 15.76 11943135.64 132 158 18 16.24 1194450.59 49 58 8 16.7219454,480.78 4,282 5,110 715 17.22 4219468,127.88 .7,684 9,170 1,396 17.73 7919477,997.34 7,476 8,922 1,475 18.26 81194815,026.69 13,885 16,571 2,964 18.80 158194938,235.20 34,908 41,660 8,046 19.35 416195051,764.71 46,682 55,712 11,582 19.91 5821951135,616.14 120,749 144,106 32,195 20.48 1,572195274,373.80 65,340 77,979 18,707 21. 07 8881953110,760.10 95,982 114,548 29,440 21.67 1,359195434,698.40 29,645 35,379 9,729 22.28 437195542,084.31 35,435 42,289 12,421 22.90 5421956122,776.66 101,831 121,529 38,081 23.53 1,618195782,776.19 67,600 80,676 26,933 24.17 1,114195825,847.33 20,772 24,790 8,812 24.82 355195991,938.53 72,668 86,724 32,796 25.48 1,287196067,444.90 52,388 62,522 25,156 26.16 962196142,368.82 32,337 38,592 16,487 26.84 614196271,492.11 53,589 63,955 28,985 27.52 1,053
1963 99,637.47 73,287 87,463 42,066 28.22 1,4911964144,197.02 104,019 124,140 63,316 28.93 2,1891965155,222.11 109,773 131,007 70,782 29.64 2,388
~i-362
IDAHO POWER COMPAN
ACCOUNT 361. 00 STRUCTUES AND IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1 )(2 )(3 )(4 )(5 )(6)(7)
SURVIVOR CUVE..IOWA 65-R2.5
NET SALVAGE PERCENT..-30
1966 11 7,858.54 81,634 97,425 55,791 30.37 1,837196785,970.36 58,284 69,558 42,203 31.10 1,3571968132,418.35 87,828 104,817 67,327 31.84 2,115196951,277.65 33,237 39,666 26,995 32.59 8281970158,508.41 100,372 119,787 86,274 33.34 2,5881971179,031. 88 110,645 132,047 100,694 34.10 2,9531972215,047.04 129,577 154,642 124,919 34.87 3,5821973285,093.92 167,336 199,704 170,918 35.65 4,7941974285,444.55 163,052 194,592 176,486 36.44 4,8431975316,589.09 175,821 209,831 201,735 37.23 5,4191976328,145.37 177,077 211,330 215,259 38.02 5,6621977290,959.21 152,282 181,738 196,509 38.83 5,0611978494,251. 61 250,714 299,210 343,317 39.64 8,6611979160,496.52 78,764 94,000 114,645 40.46 2,8341980269,737.43 127,955 152,706 197,953 41.28 4,7951981143,719.62 65,803 78,531 108,305 42.11 2,5721982291,391.30 128,492 153,347 225,462 42.95 5,2491983332,109.71 140,878 168,128 263,615 43.79 6,0201984203,028.40 82,665 98,655 165,282 44.64 3,7031985341,884.24 133,335 159,126 285,324 45.50 6,2711986284,533.28 106,085 126,605 243,288 46.36 5,248198776,016.50 27,028 32,256 66,565 47.22 1,410198859,454.48 20,096 23,983 53,308 48.10 1,1081989341,653.34 109,527 130,713 313,436 48.97 6,4011990209,293.80 63,422 75,690 196,392 49.85 3,94019911,081,234.07 308,390 368,043 1,037,561 50.74 20,4491992383,740.76 102,616 122,465 376,398 51.63 7,2901993515,590.45 128,557 153,424 516,844 52.53 9,8391994371,515.42 85,969 102,598 380,372 53.43 7,1191995213,322.42 45,536 54,344 222,975 54.33 4,1041996190,207.71 37,140 44,324 202,946 55.24 3,6741997316,734.58 56,081 66,929 344,826 56.15 6,1411998794,263.31 125,970 150,337 882,205 57.07 15,4581999927,146.06 129,930 155,063 1,050,227 57.99 18,1102000608,614.44 74,135 88,475 702,724 58.91 11,92920011,385,059.98 142,966 170,621 1,629,957 59.84 27,23920022,026,965.19 171,542 204,725 2,430,330 60.77 39,99220031,164,033.34 76,570 91,381 1,421,862 61.71 23,041
~i-363
IDAHO POWER COMPAN
ACCOUNT 361. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4 )(5)(6 )(7 )
SURVIVOR CUVE. .IOWA 65-R2.5
NET SALVAGE PERCENT..-30
2004 1,242,295.48 58,624 69,964 1,545,020 62.64 24,66520051,369,602.78 38,815 46,323 1,734,161 63.58 27,2752006737,085.66 6,899 8,234 949,977 64.53 14,721
20,494,136.28 5,605,021 6,687,719 19,954,660 379,681
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .52.6 1. 85
111-364
YEA
(1)
IDAHO POWER COMPANY
ACCOUN 362.00 STATION EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINA COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. IOWA 50-RO. 5
NET SALVAGE PERCENT.. -5
1916
1919
1923
1924
1927
1928
1929
1930
1931
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1,991.846,746.475,696.34140.214.053,330.11
977.211,497.868,898.582,026.81
20.07
51.6341,967.9824,453.813,793.1824,102.631,538.7638,735.4239,635.6535,627.136,463.1435,385.0860,824.7888,717.62203,705.40301,175.30538,199.79628,223.05349,638.071,226,296.57303,056.50331,294.36552,523.16474,886.20257,868.09759,666.95471,831.62688,758.09
1,904
6,263
5,091
124
3
2,837
8241,251
7,359
1,642
16
41
32,944
18,990
2,913
18,303
1,155
28,739
29,057
25,804
4,624
24,997
42,407
61,053
138,302
201,631
355,228
408,709
224,090
774,112
188,380
202,663
332,426
280,928
149,948
433,922
264,655379,099
2,091
7,084
5,981
147
4
3,497
1,026
1,573
9,344
2,128
21
54
44,066
25,636
3,933
24,709
1,559
38,797
39,22734,835
6,242
33,746
57,249
82,421
186,706
272,199
479,553
551,752302,5191,045,042
254,311
273,593
448,771
379,249
202,428
585,789
357,281511,779
111-365
FUT. BOOK
ACCRUALS
(5)
41
50
599
571,8752,3902,573
544
3,408
6,617
10,733
27,185
44,035
85,557
107,882
64,601
242,569
63,89874,266
131,378
119,382
68,333
211,861
138,142211,417
REM.
LIFE
(6 )
13.02
13.43
13.84
14.25
14.67
15.09
15.51
15.93
16.36
16.80
17.23
17.67
18.12
18.57
19.02
19.48
19.94
20.40
20.87
21.35
21.83
22.31
22.80
23.2923.79
ANAL
ACCRUAL
(7 )
3
4
43
4
128
158
166
34
208
394
623
1,538
2,430
4,607
5,672
3,31612,165
3,1323,559
6,154
5,469
3,063
9,292
5,9318,887
IDAHO POWER COMPANY
ACCOUN 362.00 STATION EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COSTAS OF DECEMBER 31.2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5)(6)(7 )
SURVIVOR CUVE..IOWA 50-RO.5
NET SALVAGE PERCENT..-5
1962 290,077.17 156,555 211,347 93,234 24.30 3,837
1963 465,264.41 246,218 332,391 156,137 24.80 6,296
1964 626,006.62 324,447 437,999 219,308 25.32 8,6611965935,720.81 474,944 641,169 341,338 25.83 13,215
1966 1,075,009.93 533,904 720,764 407,996 26.35 15,484
1967 637,057.48 309,304 417,557 251,353 26.88 9,35119682,053,709.36 974,259 1,315,238 841,157 27.41 30,6881969551,274.32 255,383 344,764 234,074 27.94 8,3781970575,944.24 260,281 351,376 253,365 28.48 8,8961971986,102.92 434,457 586,512 448,896 29.02 15,469
1972 1,540,190.70 660,788 892,056 725,144 29.57 24,523
1973 961,099.03 401,240 541,669 467,485 30.12 15,52119741,358,784.66 551,286 744,229 682,495 30.68 22,246
1975 2,085,997.29 821,799 1,109,418 1,080,879 31.24 34,599
1976 3,196,665.03 1,221,765 1,649,368 1,707,130 31. 80 53,68319773,142,135.30 1,163,973 1,571,349 1,727,893 32.36 53,396
1978 2,209,882.64 792,177 1,069,429 1,250,948 32.93 37,988
1979 1,610,003.48 557,528 752,656 937,848 33.51 27,98719802,380,825.51 795,958 1,074,533 1,425,334 34.08 41,823
1981 2,020,134.25.650,766 878,526 1,242,615 34.66 35,852
1982 935,418.10 289,942 391,418 590,771 35.24 16,76419831,043,711 . 72 310,796 419,571 676,326 35.82 18,8811984598,520.64 170,812 230,594 397,853 36.41 10,927
1985 1,198,837.96 327,283 441,828 816,952 37.00 22,0801986881,187.74 229,646 310,019 615,228 37.59 16,3671987783,911.66 194,583 262,685 560,422 38.18 14,678
1988 478,356.74 112,811 152,293 349,982 38.77 9,02719891,535,494.18 343,091 463,169 1,149,100 39.36 29,195
1990 3,876,906.54 817,407 1,103,489 2,967,263 39.96 74,256
1991 5,901,485.18 1,169,910 1,579,364 4,617,195 40.56 113,83619924,024,014.05 747,018 1,008,465 3,216,750 41.16 78,152
1993 4,352,319.08 753,125 1,016,709 3,553,226 41.76 85,087
1994 1,567,205.81 251,443 339,445 1,306,121 42.36 30,83419953,527,760.38 521,544 704,078 3,000,070 42.96 69,834
1996 1,859,188.39 251,437 339,437 1,612,711 43.56 37,02319972,892,326.97 354,108 478,041 2,558,902 44.17 57,93319986,570,758.79 720,287 972,379 5,926,918 44.78 132,35619997,608,308.26 738,158 996,504 6,992,220 45.38 154,082
111-366
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CALCULTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEA COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3 )(4)(5)(6 )(7 )
SURVIVOR CURVE..IOWA 50-RO.5
NET SALVAGE PERCENT..-5
2000 6,024,801.96 507,349 684,915 5,641,127 45.99 122,660
2001 9,178,508.71 653,418 882,106 8,755,328 46.61 187,842
2002 9, 929, 177.82 579,665 782,541 9,643,096 47.22 204,216
2003 10,108,739.19 460,655 621,878 9,992,298 47.83 208,913
2004 6,742,623.98 219,472 296,285 6,783,470 48.45 140,010
2005 8,568,729.95 167,347 225,916 8,771,250 49.07 178,750
2006 6,548,430.23 42,630 57,550 6,818,302 49.69 137,217
142,958,358.69 27,173,403 36,679,371 113,426,903 2,695,793
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .42.1 1.89
111-367
IDAHO POWER COMPAN
ACCOUNT 364.00 POLES,TOWERS AND FIXTURES
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5 )(6 )(7 )
SURVIVOR CURVE. .IOWA 44-R1.5
NET SALVAGE PERCENT..-50
1926 288.73 407 432 1 2.62
1927 2,706.68 3,792 4,022 38 2.90 13
1928 9,681.54 13,483 14,299 223 3.15 71
1929 19,854.27 27,488 29,152 629 3.39 186
1930 14,046.39 19,336 20,506 564 3.62 156
1931 6,731.53 9,216 ~, 774 323 3.84 84
1932 3,081. 98 4,195 4,449 174 4.07 43
1933 1,435.46 1,943 2,061 92 4.30 21
1934 4,101.56 5,519 5,853 299 4.53 66
1935 13,172.50 17,613 18,679 1,080 4.78 226
1936 4,590.75 6,099 6,468 418 5.03 83
1937 23,852.73 31,478 33,383 2,396 5.29 453
1938 26,160.83 34,281 36,356 2,885 5.56 519
1939 36,830.85 47,926 50,827 4,419 5.83 758
1940 68,081.05 87,968 93,293 8,829 6.10 1,447
1941 65,272.34 83,692 88,758 9,151 6.39 1,432
1942 22,323.90 28,409 30,129 3,357 6.67 503
1943 21,818.60 27,550 29,218 3,510 6.96 504
1944 37,689.21 47,206 50,064 6,470 7.26 891
1945 135,544.28 168,387 178,580 24,736 7.56 3,272
1946 159,963.04 197,018 208,944 31,001 7.87 3,939
1947 276,032.94 337,078 357,483 56,566 8.18 6,915
1948 323,700.36 391,742 415,456 70,095 8.50 8,246
1949 326,518.80 391,578 415,282 74,496 8.82 8,446
1950 469,969.76 558,183 591,972 112,983 9.16 12,334
1951 360,081.64 423,510 449,147 90,975 9.50 9,576
1952 333,254.70 387,958 411,443 88,439 9.85 8,979
1953 368,026.73 424,077 449,748 102,292 10.20 .10,029
1954 360,650.20 411,033 435,915 105,060 10.57 9,939
1955 313,330.79 353,014 374,383 95,613 10.95 8,732
1956 345,003.19 384,144 407,398 110,107 11.34 9,710
1957 378,336.37 416,094 441,282 126,223 11.74 10,752
1958 509,057.26 552,760 586,221 177,365 12.15 14,598
1959 480,437.22 514,764 545,925 174,731 12.57 13,901
1960 452,934.69 478,503 507,469 171,933 13.01 13,215
1961 591,573.63 616,094 653,389 233,971 13.45 17,396
1962 668,947.60 686,240 727,781 275,640 13.91 19,816
1963 591,545.94 597,343 633,503 253,816 14.38 17,651
~i-368
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES, TOWERS AND FIXTURES
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31~ 2006
ORIGINAL
COST
(2)
CALCULTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. IOWA 44-R1. 5
NET SALVAGE PERCENT.. -50
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
668,013.14897,523.41900,865.68996,187.64850,311.79994,965.951,168,006.941,411,642.231,837,752.832,321,900.173,105,794.413,165,946.273,211,491.093,417,062.003,467,858.474,124,496.225,823,639.213,954,842.714,196,133.013,363,768.383,700,728.624,281,528.283,310,839.293,249,660.793,131,152.133,373,647.563,361,766.346,857,944.618,050,945.727,621,124.698,241,337.228,395,450.838,568,389.7613,381,540.6883,049.795,863,620.137,114,850.709,508,199.12
663,638
876,297
864,155
937,960785,305
900,5441,035,2631,224,3171,557,4961,921,8372,507,3082,490,8082,459,1992,542,8072,506,2212,889,2103,948,4272,592,3992,654,8932,050,5532,168,8122,407,0751,780,9001,669,5131,531,6031,567,7341,477,4962,840,2183,131,4152,769,8982,781,4512,615,6032,448,4173,466,488
19,3341,207,6131,273,2031,446,197
703,811
929,343
916,466
994,739
832,843
955,0581,097,9321,298,4301,651,7782,038,1742,659,0862,641,5872,608,0652,696,7342,657,9333,064,1064,187,4422,749,3282,815,6052,174,6822,300,1002,552,7861,888,7061,770,5761,624,3181,662,6361,566,9353,012,1493,320,9732,937,5722,949,8242,773,9372,596,6303,676,329
20,5041,280,7151,350,2761,533,741
~i-369
FUT. BOOK
ACCRUALS
(5)
298,209
416,942
434,833499,542
442,625
537,391
654,078
819,0331,104,8511,444,6761,999,6062,107,3322,209,1722,428,8592,543,8553,122,6384,548,0173,182,9363,478,5952,870,971
3,250,9933,869,5063,077,5533,103,9153,072,4103,397,8353,475,7157,274,7688,755,4468,494,1159,412,1829,819,23910,255,95516,395,982
104,0717,514,715
9,322,00012,728,558
REM.
LIFE
(6 )
14.86
15.36
15.8616.3816.91
17.45
18.00
18.56
19.14
19.72
20.32
20.92
21.54
22.17
22.80
23.45
24.11
24.77
25.44
26.12
26.81
27.51
28.22
28.93
29.6530.37
31.11
31.8532.5933.34
34.1034.86
35.62
36.4037.1737.96
38.7539.54
ANAL
ACCRUAL
(7 )
20,068
27,145
27,417
30,497
26,175
30,796
36,338
44,12957,725
73,259
98,406
100,733
102,561
109,556
111,573
133,162
188,636128,500
136,737
109,915
121,260
140,658
109,056107,291
103,623111,881
111,723
228,407268,654
254,772
276,017281,676
287,927
450,4392,800
197,964
240,568321,916
IDAHO POWER COMPAN
ACCOUNT 364. 00 POLES, TOWERS AND FIXTURES
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3 )(4 )(5)(6 )(7 )
SURVIVOR CURVE..IOWA 44-R1.5
NET SALVAGE PERCENT..-50
2002 7,013,522.01 875,288 928,273 9,592,010 40.34 237,77920034,439,820.19 432,882 459,086 6,200,644 41.14 150,721
2004 5,945,008.53 415,556 440,712 8,476,801 41.95 202,069
2005 6,114,184.62 256,796 272,341 8,898,936 42.77 208,06520065,388,438.27 75,169 79,719 8,002,938 43.59 183,596
194,701,581.47 84,854,419 89,991,024 202,061,348 6,407,092
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .31.5 3.29
111-370
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. IOWA 47-RO.5
NET SALVAGE PERCENT.. -40
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
:L33
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
226.081,425.03
761. 21
648.382,049.561,617.05
598.433,373.686,163.42
10,261. 0325,677.8819,860.69
10,133.394,371.594,500.664,543.9914,279.96
19,501. 7831,156.1833,407.6040,484.58100,663.0078,246.10
30,580.04
29,949.0524,798.3059,685.04120,800.17216,578.12307,256.54325,985.09405,441.42318,735.45313,608.12336,997.37320,640.40342,106.51354,006.91
2951,843
974
8212,5702,007
7354,1037,42112,22930,29823,19811,714
5,001
5,0975,092
15,836
21,394
33,809
35,854
42,968
105,640
81,18331,35130,34024,820
58,993
11 7,877
208,638292,035
305,683
374,968290,629281,827298,317
279,573
293,692299,051
3021,884
996
8392,6272,052
7514,1947,58612,501
30,97223,71411,975
5,112
5,210
5,205
16,188
21,870
34,561
36,651
43,924107,990
82,989
32,048
31,015
25,372
60,305
120,499
213,278
298,530
312,482
383,308297,093288,095
304,952
285,791
300,224
305,702
111-371
FUT. BOOK
ACCRUALS
(5)
15
111
70
69
242
212
87
529
1,043
1,864
4,9774,091
2,212
1,008
1,091
1,157
3,8045,432
9,058
10,120
12,754
32,938
26,556
10,764
10,914
9,346
23,254
48,621
89,931131,629
143,897
184,310
149,137
150,956
166,844
163,106
178,725
189,908
REM.
LIFE
(6)
3.123.584.034.474.91
5.33
5.75
6.176.586.997.397.79
8.19
8.598.989.38
9.7710.17
10.57
10.97
11.3711.77
12.17
12.58
12.99
13 .40
13.82
14.24
14.6615.09
15.52
15.9516.39
16.83
17.28
17.73
18.18
18.64
ANAL
ACCRUAL
(7)
5
31
17
15
49
40
15
86
159
267
673
525
270
117
121
123
389
534
857
9231,1222,798
2,182
856
840
6971,6833,4146,1348,7239,27211,5559,0998,969
9,6559,1999,83110,188
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 365. 00 OVERHEAD CONDUCTORS AN DEVI CES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULTED
ACCRUED
(3)
SURVIVOR CUVE.. IOWA 47 - RO . 5
NET SALVAGE PERCENT.. -40
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
350,403.54420,199.06386,459.33348,272.45514,493.68579,178.92534,916.21546,075.24857,474.87
998,441. 511,012,975.76790,850.85945,021.861,029,415.821,160,057.181,287,776.901,360,243.612,262,357.332,397,453.201,978,836.862,125,585.822,430,470.752,973,667.892,910,828.111,716,892.762,478,935.352,206,170.311,781,775.212,627,481.371,547,690.981,562,681.841,416,515.391,959,619.421,404,776.403,225,314.773,133,809.363,107,821.732,891,580.04
291,101
343,202
310,234
274,606
398,177439,724
398,331
398,537
612,957
698,629
693,058
528,905
617,326
656,170
721,092
779,929
801,9181,296,6931,334,8541,069,3631,112,9571,231,4221,457,0971,376,996
782,3881,087,658
929,989
720,1581,015,994
571,160
549,783
472,974
620,024
419,691
905,797
824,380
761,851
657,025
ALLOC. BOOK
RESERVE
(4)
297,576
350,835
317,134
280,714
407,033
449,504
407,191
407,401
626,590
714,168
708,473
540,669
631,056670,764
737,130
797,276
819,7541,325,5341,364,5441,093,148
1,137,7111,258,811
1,489,5051,407,623
799,7901,111,849
950,674736,176
1,038,591583,864
562,011483,494
633,814
429,026
925,943842,716
778,796671,638
~i-372
FUT. BOOK
ACCRUALS
(5)
192,989
237,444
223,909
206,867
313,258361,346
341,692357,104573,875683,650709,693
566,522
691,975770,418
886,950 -1,005,6121,084,5871,841,766
1,991,8901,677,224
1,838,109
2,143,8482,673,6302,667,536
1,603,8602,358,660
2,137,9641,758,3092,639,8831,582,903
1,625,7441,499,628
2,109,653
1,537,6613,589,4983,544,6173,572,1543,376,574
REM.
LIFE
(6 )
19.11
19.58
20.05
20.53
21. 02
21.51
22.0022.50
23.0023.5124.0324.55
25.0725.60
26.13
26.6727.2127.76
28.3128.86
29.42
29.9930.5531.1231.7032.2732.8533.4334.0234.61
35.1935.79
36.38
36.9737.5738.17
38.7739.37
ANAL
ACCRUAL
(7)
10,099
12,127
11,168
10,076
14,903
16,799
15,53115,871
24,95129,07929,534
23,076
27,60230,09433,944
37,70639,86066,346
70,360
58,116
62,478
71,485
87,51785,71850,59573,091
65,08352,59777,598
45,735
46,19941,901
57,989
41,592
95,54292,864
92,13785,765
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK FUT. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
SURVIVOR CUVE.. IOWA 47 - RO . 5
NET SALVAGE PERCEN.. -40
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
3,371,454.132,774,980.092,682,820.51394,650.632,135,692.632,854,744.204,898,296.043,422,488.731,635,127.453,113,277.102,967,337.593,484,490.15
706,117
531,464
465,738
61,384
293,316
340,114
494,434
283,177
105,302
143,833
82,25532,197
721,822
543,285
476,097
62,749
299,840347,679
505,431
289,475107,644147,032
84,08532,913
3,998,2143,341,6873,279,852
489,7622,690,1303,648,9636,352,1834,502,0092,181,5344,211,5564,070,1884,845,373
98,919,000.73 35,339,357 36,125,365 102,361,235
REM.
LIFE
(6 )
39.97
40.57
41.17
41.78
42.3943.0043.61
44.2244.8445.45
46.0746.69
ANAL
ACCRUAL
(7)
100,030
82,36879,666
11,72263,46184,860145,659101,80948,65292,66388,348103,778
2,917,577
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 35.1 2.95
111-373
YEA
(1 )
IDAHO POWER COMPAN
ACCOUNT 366. 00 UNDERGROUN CONDUIT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3 )
SURVIVOR CUVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -20
1947
1949
1950
1951
1952
1953
1954
1955
1956
1957
1959
1960
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1,466.581,468.711,244.391,575.91
329.85
94.40
279.68
35.50
19.76
11.88
59.501,326.58
3.98
498.1721,922.3864,693.5956,919.4534,779.0525,527.01119,802.45105,955.99169,675.03
375,931.94375,539.59197,867.49123,749.65257,192.27338,822.12
537,134.31
551,258.00662,127.81489,387.55324,209.24581,612.49
83,503.00287,307.12484,022.29
319,316.12
1,2661,2391,0371,297
268
76
221
28
15
9
44
957
3
34114,72742,62036,76121,99415,800
72,52862,68498,038211,935206,306105,89964,419130,150166,416255,762254,218295,335210,711134,534232,27332,045105,672170,298107,214
ALLOC. BOOK
RESERVE
(4 )
1,4281,3981,1701,463
302
86
249
32
17
10
501,079
3
38516,61248,07541,46624,809
17,82281,81270,708110,587239,062232,713
119,45472,665146,809
187,717288,499286,758
333,138
237,682151,754
262,004
36,147119,198
192,096
120,937
~i-374
FUT. BOOK
ACCRUALS
(5)
332
364
323
428
94
27
87
11
7
4
21
513
2
213
9,695
29,557
26,837
16,926
12,810
61,951
56,439
93,023
212,056
217,935
11 7,98775,835
161,822
218,870
356,062
374,752
461,415
349,583
237,297
435,931
64,057
225,571
388,731
262,242
REM.
LIFE
( 6)
16.8417.8218.32
18.8419.3619.9020.44
21. 0021.5622.1423.3123.9225.1525.7826.4127.0627.7128.3829.0529.73
30.42
31. 11
31. 81
32.5333.2433.97
34.7035.4436.19
36.94
37.70
38.47
39.2540.0340.8141.6142.4143.21
ANAL
ACCRUAL
(7 )
20
20
18
23
5
1
4
1
1
21
8
367
1,092
968
596
4412,0841,8552,990
6,6666,700
3,5502,2324,663
6,176
9,839
10,145
12,239
9,0876,046
10,890
1,570
5,421
9,166
6,069
IDAHO POWER COMPAN
ACCOUNT 366.00 UNERGROUN CONDUIT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINA COST AS OF DECEMBER 31,2006
ORIGINAL CALCUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3 )(4 )(5)(6 )(7 )
SURVIVOR CURVE..IOWA 60-R2
NET SALVAGE PERCENT..-20
1988 579,302.60 185,122 208,817 486,346 44.02 11,0481989583,249.90 176,865 199,504 500,396 44.84 11,1601990646,834.60 185,357 209,083 567,119 45.67 12,41819911,013,362.40 273,851 308,904 907,131 46.49 19,51219921,509,497.49 382,567 431,535 1,379,862 47.33 29,15419931,593,951. 63 377,193 425,473 1,487,269 48.17 30,87519941,766,632.26 387,952 437,609 1,682,350 49.02 34,32019951,552,365.46 314,447 354,696 1,508,143 49.87 30,24119961,597,756.87 296,608 334,574 1,582,734 50.72 31,20519971,882,191.49 316,886 357,447 1,901,183 51.58 36,85919981,585,244.92 239,309 269,940 1,632,354 52.45 31,12219992,413,628.25 322,364 363,626 2,532,728 53.32 47,50120002,936,670.96 340,771 384,389 3,139,616 54.20 57,92620013,057,011.04 300,810 339,314 3,329,099 55.08 60,44120023,427,834.60 276,832 312,266 3,801,136 - 55.96 67,92620033,169,961.54 199,708 225,271 3,578,683 56.85 62,95020043,554,761.90 159,964 180,439 4,085,275 57.75 70,74120052,208,579.21 60,162 67,863 2,582,432 58.64 44,03920061,956,110.32 17,605 19,858 2,327,474 59.55 39,084
43,631,618.27 7,869,513 8,876,804 43,481,140 849,496
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .51.2 1. 95
111-375
IDAHO POWER COMPANY
ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5 )(6)(7 )
SURVIVOR CUVE..IOWA 50-S0.5
NET SALVAGE PERCENT. .-15
1946 131. 32 109 151194713,464.35 11,105 15,48419481,261. 90 1,030 1,45119495,036.00 4,064 5,791
1950 8,425.61 6,723 9,68919515,829.54 4,599 6,704
1952 1,755.68 1,368 2,019
1953 1,223.69 943 1,407
1954 526.62 401 60619551,647.55 1,238 1,885 10 17.34 1
1956 215.87 160 244 4 17.75
1957 617.65 452 688 22 18.18 1
1958 11.52 8 12 1 18.61
1959 220.12 157 239 14 19.04 1
1960 1,900.07 1,334 2,032 153 19.48 8
1961 1,571.49 1,087 1,655 152 19.93 8
1962 802.11 546 832 90 20.38 4
1963 10,225.96 6,861 10,449 1,311 20.83 63
1964 14,840.05 9,799 14,923 2,143 21.29 101
1965 80,095.14 52,023 79,227 12,882 21.76 592
1966 65,085.51 41,556 63,287 11,561 22.24 520
1967 83,231.41 52,223 79,532 16,184 22.72 712
1968 130,555.49 80,444 122,511 27,628 23.21 1,190
1969 278,048.94 168,192 256,144 63,612 23.70 2,684
1970 243,950.80 144,760 220,459 60,084 24.20 2,483
1971 430,408.94 250,356 381,274 113,696 24.71 4,601
1972 661,384.42 376,797 573,835 186,757 25.23 7,402
1973 959,739.46 535,074 814,880 288,820 25.76 11,212
1974 864,609.98 471,498 718,058 276,243 26.29 10,508
1975 545,432.23 290,666 442,664 184,583 26.83 6,880
1976 927,116.75 482,342 734,573 331,611 27.38 12,111
1977 1,155,226.81 586,139 892,648 435,863 27.94 15,60019782,044,648.07 1,010,608 1,539,084 812,261 28.51 28,490
1979 1,804,676.67 867,923 1,321,785 753,593 29.09 25,906
1980 4,032,189.10 1,884,484 2,869,936 1,767,081 29.68 59,538
1981 1,745,167.68 791,538 1,205,456 801,487 30.28 26,469
1982 1,133,672.31 498,283 758,850 544,873 30.89 17,639
1983 1,515,268.45 644,398 981,372 761,187 31.51 24,157
111-376
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 367.00 UNERGROUN CONDUCTORS AN DEVICES
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. IOWA 50-S0.5
NET SALVAGE PERCENT.. -15
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
251,979.472,157,830.421,906,172.081,674,644.242,213,072.483,449,979.103,473,955.755,964,450.826,764,610.289,217,154.7911,875,284.1311,141,717.6911,335,253.6413,260,997.022,098,351.214,002,195.886,921,909.086,821,788.578,356,262.857,288,007.978,901,282.747,002,014.157,500, 962.88
103,508854,630726,461
612,417775,2171,153,742
1,105,0311,799,8331,927,7112,467,6172,971,6712,590,784
2,429,8252,595,575
371,135631,466
955,223
804,903
814,903559,865493,398235,12884,536
157,6351,301,5411,106,349
932,6681,180,6011,757,0671,682,8842,741,0182,935,7673,758,0064,525,6443,945,5803,700,4513,952,877
565,212961,6781,454,7371,225,8101,241,040
852,635
751,410
358,084
128,742
FUT. BOOK
ACCRUALS
(5 )
132,1411,179,9641,085,749
993,1731,364,4322,210,4092,312,1654,118,1004,843,5356,841,7229,130,9338,867,3959,335,09111,297,2701,847,8923,640,847
6,505,4586,619,247
8,368,6627,528,574
9,485,0657,694,232
8,497,365
162,350,092.50 36,345,867 55,349,272 131,353,327
REM.
LIFE
(6 )
32.14
32.78
33.43
34.10
34.7735.46
36.17
36.88
37.6138.36
39.1239.89
40.68
41.49
42.31
43.14
44.0044.87
45.76
46.6647.5948.54
49.51
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 41.1
111-377
ANAL
ACCRUAL
(7)
4,111
35,996
32,478
29,125
39,24262,335
63,925
111,662128,783178,356
233,408222,296
229,476
272,289
43,675
84,396
147,851147,521182,882161,350199,308158,513171,629
3,199,488
1. 97
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31A 2006
ORIGINAL CACULTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3)(4)(5)(6 )(7 )
SURVIVOR CUVE. .IOWA 37-R1
NET SALVAGE PERCENT..+5
1939 180.12 161 17119405,142.69 4,545 4,88619416,218.68 5,449 5,90819421,777.72 1,544 1,689
1943 1,190.08 1,025 1,13119444,631.80 3,952 4,400194513,072.40 11,053 12,419194616,220.78 13,585 15,410194766,215.18 54,928 62,904194881,512.11 66,952 77,437194981,808.34 66,503 77,7181950114,661.51 92,241 108,9281951204,673.85 162,863 194,4401952105,365.06 82,920 100,097
1953 189,819.74 147,617 180,3291954176,517.86 135,646 167,692
1955 173,073.12 131,404 164,4191956240,948.45 180,649 228,901
1957 362,650.52 268,345 344,518
1958 321,684.48 234,823 305,6001959360,199.02 259,311 342,1891960474,166.97 336,493 450,459
1961 668,919.14 467,645 635,4731962425,028.66 292,577 403,7771963473,407.50 320,663 449,7371964528,628.28 352,241 502,1971965804,238.39 526,796 764,026
1966 1,035,715.27 666,415 983,930
1967 893,988.66 564,692 849,28919681,104,063.70 684,067 1,048,86119691,115,691.18 677,492 1,059,90719701,657,267.12 985,892 1,574,40419711,571,362.33 914,635 1,492,794
1972 2,193,267.21 1,248,495 2,083,604
1973 2,993,227.28 1,663,770 2,843,56619743,881,480.34 2,105,878 3,687,406
1975 3,926,310.95 2,076,861 3,729,995
1976 4,095,088.33 2,109,339 3,818,820 71,514 16.94 4,222
111-378
YEA
(1)
IDAHO POWER COMPAN
ACCOUNT 368.00 LINE TRASFORMERS
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. IOWA 37-R1
NET SALVAGE PERCENT.. +5
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
5,250,796.825,529,305.056,155,569.526,063,538.846,876,963.926,051,037.026,803,954.578,582,854.986,006,854.165,310,600.865,350,976.736,010,629.629,015,320.349,838,114.657,323,188.329,452,710.819,605,480.7312,107,839.4510,759,116.7712,116,119.5211,694,713.718,225,213.469,235,082.1810,680,148.948,154,487.916,643,395.245,973,545.3421,035,467.9025,813,372.9926,729,153.94
2,628,8112,688,9292,903,4282,769,5823,037,2462,580,4952,794,9283,391,1292,276,3271,926,713
1,854,9431,983,1172,823,7342,915,083
2,046,0622,477,6032,352,478
2,754,836
2,259,8992,329,687
2,042,0141,290,0841,282,661
1,291,604
837,425559,175392,701
993,190735,681
253,927
4,759,2904,868,130
5,256,4665,014,1465,498,7354,671,817
5,060,0346,139,4174,121,1413,488,1873,358,2533,590,3035,112,1855,277,5663,704,2614,485,5384,259,0074,987,4504,091,3994,217,7453,696,9322,335,6122,322,1742,338,3641,516,1031,012,350710,9591,798,1051,331,903459,718
FUT. BOOK
ACCRUALS
(5)
228,967384,710591,325746,2161,034,3811,076,6681,403,7232,014,2951,585,3701,556,8841,725,1752,119,7953,452,3694,068,6433,252,7684,494,5374,866,2006,514,9976,129,7627,292,5697,413,0465,478,3416,451,1547,807,7776,230,6615,298,8754,963,90918,185,59023,190,80124,932,978
318,764,969.11 78,392,959 138,262,721 164,564,000
REM.
LIFE
(6)
17.5018.06
18.6319.2119.8020.3921.0021.6122.2422.8723.5024.1524.80
25.4626.1226.79
27.4628.1428.82
29.51
30.2030.89
31.59
32.29
33.00
33.72
34.4435.16
35.89
36.63
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 30.8
~i-379
ANAL
ACCRUAL
(7)
13,08421,30231,74038,84552,24152,80466,84493,21171,28568,07573,41287,776139,208159,805124,532167,769
177,210231,521212,691247,122245,465177,350204,215241,802188,808
157 ¡ 143
144,132517,224
646,163
680,671
5,337,672
1.67
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1 )(2 )(3)(4)(5 )(6 )(7)
SURVIVOR CURVE..IOWA 35-R2.5
NET SALVAGE PERCENT. .-40
1955 392.39 497 5491956864.47 1,086 1,21019571,620.51 2,022 2,26919583,149.61 3,901 4,40919595,698.23 7,004 7,97819607,286.17 8,884 10,201196111,397.91 13,782 15,957196219,189.22 23,004 26,865196324,591.69 29,216 34,428196431,412.52 36,968 43,978196547,898.38 55,772 67,058196665,684.02 75,644 91,958196782,702.29 94,120 115,7831968117,313.01 131,818 164,238
1969 187,046.59 207,319 261,8651970271,388.55 296,356 379,9441971389,275.34 418,222 538,837 6,148 8.14 7551972524,371.26 553,747 713,448 20,672 8.60 2,4041973647,550.31 671,406 865,039 41,531 9.08 4,5741974218,683.48 222,270 286,373 19,784 9.59 2,06319751,272,234.55 1,266,204 1,631,377 149,751 10.12 14,7981976861,892.10 838,500 1,080,323 126,326 10.68 11,8281977913,618.75 867,591 1,117,804 161,262 11.26 14,32219781,044,008.99 966,272 1,244,945 216,668 11 .86 18,26919791,278,936.31 1,152,015 1,484,256 306,255 12.48 24,54019801,552,217.19 1,358,407 1,750,171 422,933 13.12 32,2361981604,990.69 513,782 661,957 185,030 13.77 13,4371982884,653.07 727,132 936,837 301,677 14.45 .20,8771983961,382.80 763,684 983,930 362,006 15.14 23,9111984990,806.18 758,898 977,764 409,365 15.85 25,82719851,115,956.22 822,259 1,059,398 502,941 16.58 30,33419861,061,261.08 750,460 966,893 518,873 17.32 29,9581987843,659.35 571,309 736,074 445,049 18.07 24,62919881,140,123.60 736,953 949,490 646,683 18.84 34,325
1989 1,160,081.95 713,636 919,449 704,666 19.62 35,9161990333,191.77 194,471 250,556 215,912 20.41 10,579
1991 1,590,181.92 876,476 1,129,252 1,097,003 21.22 51,69719921,130,729.45 586,193 755,251 827,770 22.04 37,558
111-380
IDAHO POWER COMPAN
ACCOUNT 369.00 SERVICES
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 314 2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1 )(2 )(3 )(4 )(5)(6)(7 )
SURVIVOR CURVE..IOWA 35-R2.5
NET SALVAGE PERCENT. .-40
1993 1,845,531.62 895,526 1,153,795 1,429,949 22.87 62,525
1994 2,164,956.71 977,781 1,259,773 1,771,166 23.71 74,701
1995 1,930,566.50 806,243 1,038,763 1,664,030 24.56 67,75419961,942,135.43 743,372 957,760 1,761,230 25.43 69,2581997832,046.54 289,585 373,101 791,764 26.30 30,10519993,365,197.08 931,419 1,200,040 3,511,236 28.08 125,04420002,952,349.82 710,926 915,957 3; 217,333 28.98 111,01920012,505,211.67 513,117 661,100 2,846,196 29.88 95,25420022,646,152.50 444,554 572,764 3,131,850 30.80 101,68320031,989,275.23 260,953 336,212 2,448,773 31. 72 77,20020042,282,235.50 214,393 276,224 2,918,906 32.65 89,40020052,522,411.70 142,314 183,357 3,348,019 33.59 9-9,67320062,896,778.37 54,344 70,017 3,985,473 34.53 115,421
51,272,290.59 24,301,807 31,266,977 40,514,230 1,583,874
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .25.6 3.09
~i-381
IDAHO POWER COMPANY
ACCOUNT 370.00 METERS
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3)(4 )(5)(6)(7 )
SURVIVOR CURVE..IOWA 20-01
NET SALVAGE PERCENT..0
1941 125.13 125 1251942126.19 126 126194356.42 56 561944375.96 376 37619451,455.25 1,455 1,45519462,553.25 2,553 2,55319476,164.09 6,164 6,16419488,623.33 8,623 8,623
1949 6,721.76 6,722 6,722195010,837.59 10,838 10,838
1951 11,769.74 11,770 11,77019526,698.21 6,698 6,698
1953 10,420.21 10,420 10,420
1954 12,811.39 12,811 12,811
1955 15,121. 80 15,122 15,122195617,555.48 17,555 17,555195720,059.34 20,059 20,059
1958 27,784.45 27,784 27,784195934,800.85 34,801 34,801
1960 39,870.37 39,870 39,870
1961 51,525.47 51,525 51,525
1962 61,135.23 61,135 61,135
1963 68,616.47 68,616 68,616196479,921. 27 79,921 79,921196598,985.76 98,986 98,986
1966 106,518.31 106,518 106,518
1967 115,289.00 113,848 62,018 53,271 0.25 53,271196896,820.14 93,189 50,764 46,056 0.75 46,0561969118,399.98 111,000 60,466 57,934 1.25 46,347
1970 160,195.67 146,179 79,630 80,566 1. 75 46,0381971205,029.07 181,963 99,122 105,907 2.25 47,070
1972 303,325.55 261,618 142,514 160,812 2.75 58,477
1973 359,657.18 301,213 164,083 195,574 3.25 60,177
1974 454,409.58 369,208 201,122 253,288 3.75 67,543
1975 497,713.70 391,950 213,511 284,203 4.25 66,8711976580,879.93 442,921 241,277 339,603 4.75 71,4951977874,486.01 644,933 351,321 523,165 5.25 99,650
1978 905,765.09 645,358 351,552 554,213 5.75 96,385
~i-382
IDAHO POWER COMPANY
ACCOUN 370.00 METERS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3 )(4 )(5 )(6)(7 )
SURVIVOR CUVE..IOWA 20-01
NET SALVAGE PERCENT..0
1979 885,547.37 608,814 331,645 553,902 6.25 88,62419801,776,186.54 1,176,724 641,008 1,135,179 6.75 168,1751981607,441.26 387,244 210,947 396,494 7.25 54,6891982396,787.30 243,032 132,389 264,398 7.75 34,1161983637,366.37 374,453 203,979 433,387 8.25 52,5321984701,259.84 394,459 214,878 486,382 8.75 55,5871985360,881. 99 193,974 105,665 255,217 9.25 27,591
1986 471,971. 96 241,886 131,765 340,207 9.75 34,893
1987 453,345.64 221,006 120,391 332,955 10.25 32,4831988534,232.82 247,083 134,596 399,637 10.75 37,1761989598,811.07 261,980 142,711 456,100 11.25 40,54219901,089,992.71 449,622 244,927 845,066 11.75 71,92119911,356,475.35 525,634 286,334 1,070,141 12.25 87,358
1992 1,330,727.58 482,389 262,777 1,067,951 12.75 83,761
1993 1,509,725.10 509,532 277,562 1,232,163 13.25 92,99319941,856,875.46 580,274 316,098 1,540,777 13.75 112,057
1995 1,926,465.13 553,859 301,709 1,624,756 14.25 114,01819962,196,194.05 576,501 314,043 1,882,151 14.75 127,60319971,620,840.57 384,950 209,698 1,411,143 15.25 92,534
1998 2,698,472.96 573,426 312,368 2,386,105 15.75 151,499
1999 255,673.19 47,939 26,114 229,559 16.25 14,12720001, 924,567.58 312,742 170,363 1,754,205 16.75 104,72920011,859,100.47 255,626 139,250 1,719,850 17.25 99,70120022,041,599.99 229,680 125,116 1,916,484 17.75 107,97120031,499,507.97 131,207 71,474 1,428,034 18.25 78,24820047,083,277.44 442,705 241,159 6,842,118 18.75 364,91320053,960,798.14 148,530 80,910 3,879,888 19.25 201,55320061,189,280.96 14,866 8,098 1,181,183 19.75 .59,807
48,196,011. 03 14,974,146 8,475,983 39,720,024 3,350,581
COMPOS ITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .11. 9 6.95
111-383
IDAHO POWER COMPAN
ACCOUNT 370. 10 METERS - AMR EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2 )(3 )(4 )(5 )(6 )(7 )
SURVIVOR CUVE. .IOWA 15-S3
NET SALVAGE PERCENT. .0
2004 7,964.57 1,328 841 7,124 12.50 570
2005 256,284.86 25,628 16,228 240,057 13.50 17,782
2006 4,161,994.00 138,594 87,761 4,074,233 14.50 280,982
4,426,243.43 165,550 104,830 4,321,414 299,334
COMPOS ITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .14.4 6.76
111-384
IDAHO POWER COMPAN
ACCOUNT 371.10 PHOTOVOLTAIC INSTALLATIONS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2 )(3 )(4 )(5)(6 )(7)
SURVIVOR CURVE..IOWA 10-S4
NET SALVAGE PERCENT. .-5
1995 120,787.81 114,905 124,584 2,243 0.94 2,2431996202,116.90 186,332 202,027 10,196 1.22 8,357
1998 36,413.00 30,166 32,707 5,527 2.11 2,619
359,317.71 331,403 359,318 17,966 13,219
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .1.4 3.68
~i-385
IDAHO POWER COMPANY
ACCOUNT 371. 20 INSTALLATION ON CUSTOMER PREMISES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1 )(2)(3)(4)(5)(6)(7 )
SURVIVOR CUVE. .IOWA 15-R2
NET SALVAGE PERCENT..-5
1993 1,116,388.09 788,544 1,172,207199492,086.89 61,496 96,691199584,220.51 52,767 88,432
1996 110,399.61 64,301 115,920
1997 167,650.16 89,777 176,0332000125,194.36 48,020 131,454200189,761. 86 29,529 94,250
2002 120,983.56 32,940 127,033
2003 48,274.69 10,340 48,704 1,984 11.94 166200497,763.28 15,121 71,224 31,427 12.79 2,457
2005 120,785.40 11,325 53,344 73,481 13.66 5,3792006101,207.83 3,188 15,016 91,252 14.55 6,272
2,274,716.24 1,207,348 2,190,308 198,144 14,274
COMPOS ITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .13.9 0.63
~i-386
IDAHO POWER COMPAN
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3)(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 25-R1. 5
NET SALVAGE PERCENT. .-25
1954 190.59 238 2381955758.94 949 949
1956 839.96 1,050 1,05019571,318.60 1,631 1,648
1958 2,191.29 2,676 2,739
1959 3,380.48 4,072 4,226
1960 4,932.71 5,858 6,166
1961 8,524.54 9,991 10,656
1962 4,483.10 5,196 5,604
1963 8,212.87 9,424 10,266
1964 9,439.86 10,728 11,800
1965 13,669.96 15,379 17,087
1966 18,397.72 20,467 22,972 25 2.75 9196716,394.68 18,034 20,241 252 3.00 84
1968 16,714.63 18,160 20,383 510 -3.27 156
1969 21,687.94 23,260 26,107 1,003 3.55 283
1970 15,784.47 16,708 18,753 978 3.83 255197129,233.21 30,505 34,239 2,303 4.13 558
1972 32,136.95 33,053 37,098 3,073 4.43 694197336,557.00 37,032 41,564 4,132 4.74 872197451,300.56 51,121 57,378 6,748 5.07 1,331197557,574.72 56,394 63,296 8,672 5.41 1,603197652,700.53 50,698 56,903 8,973 5.76 1,558197768,588.54 64,713 72,633 13,103 6.13 2,138
1978 77,136.10 71,274 79,998 16,422 6.52 2,519197943,629.94 39,420 44,245 10,292 6.93 1,485
1980 42,299.33 37,308 41,874 11,000 7.36 1,495
1981 14,615.54 12,569 14,107 4,162 7.80 534198291,354.57 76,418 85,771 28,422 8.27 3,4371983112,323.05 91,206 102,369 38,035 8.76 4,342
1984 360,606.63 283,437 318,128 132,630 9.28 14,2921985404,910.92 307,530 345,170 160,969 9.81 16,409
1986 531,958.20 389,393 437,052 227,896 10.36 21,998
1987 135,282.76 95,171 106,819 62,284 10.93 5,698198843,327.59 29,203 32,777 21,382 11.52 1,856198950,133.98 32,261 36,210 26,457 12.13 2,18119907,322.58 4,481 5,029 4,124 12.76 323199131,103.26 18,024 20,230 18,649 13.41 1,391
~i-387
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CACULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 25-R1. 5
NET SALVAGE PERCENT.. -25
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
70,855.01132,485.3481,952.75109,460.19184,611.34273,336.8143,703.54147,497.74141,835.03125,263.2019,957.22100,752.3591,499.36122,841.59
4,067,069.77
38,722
67,965
39,21448,491
75,229
101,408
12,958
38,128
31,20422,673
2,824
10,226
5,627
2,518
2,472,219
ALLOC. BOOK
RESERVE
(4 )
43,46176,284
44,01454,42684,437113,82014,54442,79535,02325,4483,17011,4776,3162,826
2,771,816
FUT. BOOK
ACCRUALS
(5 )
45,10889,32358,42782,399146,327227,85140,085141,577142,271131,13121,777114,463108,058150,726
2,312,019
REM.
LIFE
(6)
14.0714.7415.4316.1416.8517.5819.0719.8320.6021.3822.1722.9723.7724.59
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 13.9
111-388
ANAL
ACCRUAL
(7)
3,2066,060
3,7875, ios
8,68412,9612,1027,140
6,9066,133
9824,9834,5466,130
166,226
4.09
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 390.11 STRUCTURES AN IMPROVEMENTS - CHQ BUILDING
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK FUT. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
INTERIM SURVIVOR CURVE.. IOWA 100-Sl. 5
PROBABLE RETIREMENT YEA.. 6-2041
NET SALVAGE PERCENT.. -5
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
22,432,420.25522,640.6526,073.10186,524.002,879.0330,315.95176,155.21116,852.95209,970.6925,834.38167,668.0429,168.44506,071.59782,849.94502,411.96115,204.62
25,833,040.80
7,412,457
164,687
7,808
52,782
765
7,519
40,414
24,539
39,8394,346
24,436
3,57149,25856,06022,1561,742
7,912,379
6,052,452134,4716,37543,098
6256,13932,99920,03732,5293,54919,9532,91640,22045,77418,0911,422
17,501,589414,30221,002152,7522,39825,693151,964102,659187,94023,577156,09827,711491,155776,218
509,442
119,543
6,460,65020,664,043
REM.
LIFE
(6 )
33.5433.6133.6633.7233.7833.8333.8833.9333.9734.0234.0634.10
34.1434.1734.20
34.23
ANAL
ACCRUAL
(7)
521,81212,327
6244,530
71
7594,4853,0265,533
6934,583
813
14,38622,716
14,896
3,492
614,746
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 33.6 2.38
~i-389
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS - EXCL. CHQ BLDG
YEA
(1)
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CUVE.. IOWA 50 - L2
NET SALVAGE PERCENT.. -5
1919
1929
1937
1939
1940
1942
1945
1946
1947
1948
1949
1950
1951
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
49.261,434.74
110 .1090,151.035,194.69118.03126.36800.001,835.8018.15441.638,097.4289,493.8810,709.441l0, 050.36737.42
19,051. 0930,102.18105,324.8412,429.0738,275.4516,859.76
67, OLL. 258,248.20289,171.72219,373.7065,287.1915,894.4940,829.033,815.272,731.6020,501.435,284.4324,718.71237,125.7317,054.57217,204.64118,261.63
41
1,124
82
65,977
3,773
84
88
556
1,266
12
300
5,458
59,877
7,057
71,966
479
12,26619,230
66,753
7,81523,864
10,423
41',0775,01l
174,102
130,788
38,540
9,286
23,587
2,179
1,541
11,418
2,902
13,377
126,333
8,932
111,706
59,629
ALLOC. BOOK
RESERVE
(4)
35
957
70
56,194
3,214
72
75
474
1,078
10
2564,649
50,9986,01l
61,295
408
10,447
16,379
56,855
6,656
20,325
8,877
34,986
4,268
148,286
111,395
32,8257,909
20,089
1,856
1,312
9,725
2,472
11,393
107,600
7,608
95,14250,787
111-390
FU. BOOK
ACCRUALS
(5)
17
549
46
38,465
2,240
52
58
366
850
9
208
3,853
42,971
5,234
54,258
366
9,557
15,228
53,736
6,395
19,864
8,826
35,376
4,393
155,344
118,947
35,727
8,780
22,781
2,150
1,556
11,802
3,077
14,562
141,382
10,299
132,923
73,388
REM.
LIFE
(6 )
10.37
12.68
14.6515.15
15.4115.91
16.66
16.91
17.16
17.41
17.65
17.90
18.14
18.62
18.86
19.10
19.34
19.58
19.82
20.06
20.3120.56
20.81
21. 07
21.33
21.61
21. 8922.18
22.49
22.80
23.13
23.48
23.8524.23
24.63
25.06
25.51
25.99
ANAL
ACCRUAL
(7)
2
43
3
2,539
145
3
3
22
50
1
12
215
2,369
281
2,877
19
494
778
2,711
319
978
429
1,700
208
7,283
5,504
1,632
396
1,013
94
67
503
129
601
5,740
411
5,2112,824
YEAR
(1 )
IDAHO POWER COMPAN
ACCOUNT 390. 12 STRUCTUES AN IMPROVEMENTS - EXCL. CHQ BLDG
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. IOWA 50-L2
NET SALVAGE PERCENT.. -5
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
381,819.39103,419.72730,016.81352,685.451,229,432.433,220,454.15587,139.913,987,547.69276,805.50296,598.4254,824.5871,563.83303,001.49269,240.961,401,601.67232,031.654,181,006.53161,894.01128,174.581,268,980.15242,325.361,881,129.39902,836.461,441,184.93315,880.39329,418.231,282,441.883,106,980.68578,423.38
31,212,783.91
188,50849,908
343,707161,756
547,8601,391,140
245,2421,606,942
107,306
110,246
19,480
24,226
97,354
81,814
400,886
62,2241,044,834
37,432
27,213
245,167
42,136
289,957
121,152
164,338
29,585
24,074
67,059
97,870
6,073
8,754,388
160,55642,508
292,742
137,771
466,6231,184,860
208,8771,368,662
91,39493,899
16,59120,634
82,91869,683341,44252,997
889,90531,88223,178208,81335,888246,961
103,187139,970
25,19820,50457,11683,3585,172
FU. BOOK
ACCRUALS
(5 )
240,354
66,083
473,776
232,549
824,2812,196,617
407,620
2,818,263199,252
217,529
40,97554,508
235,234
213,0201,130,240
190,636
3,500,152138,107
111,405
1,123,616218,5541,728,225844,7911,373,274
306,476325,3851,289,4483,178,972602,173
7,456,277 25,317,150
REM.
LIFE
(6 )
26.4927.0227.58
28.16
28.78
29.43
30.11
30.81
31.54
32.30
33.0833.88
34.70
35.53
36.38
37.23
38.1038.99
39.89
40.8041.7242.66
43.6144.57
45.54
46.5247.51
48.50
49.50
ANAL
ACCRUAL
(7)
9,0732,446
17,178
8,25828,64174,639
13,538
91,472
6,317
6,735
1,239
1,609
6,779
5,995
31,068
5,120
91,868
3,542
2,79327,540
5,23940,512
19,371
30,812
6,730
6,99527,141
65,546
12,165
697,970
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 36.3 2.24
111-391
IDAHO POWER COMPANY
ACCOUNT 390.20 LEASEHOLD IMPROVEMENTS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FU.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5 )(6 )(7 )
SURVIVOR CURVE..IOWA 30-S3
NET SALVAGE PERCENT..0
1946 1,700.68 1,701 1,70119471,186.96 1,187 1,18719493,414.44 3,414 3,41419501,040.07 1,027 1,040
1955 160.55 155 1611957472.25 451 4721968526.38 467 526
1969 2,472.37 2,174 2,47219702,834.72 2,469 2,83519734,129.05 3,480 4,12919789,250.32 7,237 9,122 128 6.53 201979229.52 176 222 8 6.97 1198015,204.38 11,438 14,417 787 7.43 1061981225,378.58 165,811 208,995 16,384 7.93 2,066
1.982 299,289.99 214,890 270,857 28,433 8.46 3,3611983429,924.66 300,646 378,947 50,978 9.02 5,652198449,875.10 33,880 42,704 7,171 9.62 7451985511,254.35 336,405 424,019 87,235 10.26 8,5021986310,741.41 197,538 248,985 61,756 10.93 5,650198742,419.67 25,948 32,706 9,714 11 .65 834
1988 104,434.73 61,272 77,230 27,205 12.40 2,194198941,964.66 23,513 29,637 12,328 13.19 935
1990 176,654.38 94,157 118,680 57,974 14.01 4,1381991306,646.61 154,642 194,917 111,730 14.87 7,514
1993 18,337.21 8,147 10,269 8,068 16.67 484
1994 53,469.71 22,083 27,834 25,636 17.61 1,456199542,710.67 16,273 20,511 22,200 18.57 1,195199634,394.35 11,993 15,116 19,278 19.54 987.1997 1,406,683.42 444,512 560,282 846,401 20.52 41,24819989,418.63 2,665 3,359 6,060 21.51 2821999228,312.33 57,078 71,944 156,368 22.50 6,9502000246,593.27 53,437 67,354 179,239 23.50 7,62720012,122,721.64 389,095 490,433 1,632,289 24.50 66,6242002186,985.65 28,048 35,353 151,633 25.50 5,946
2003 130,778.07 15,262 19,237 111,541 26.50 4,209
2004 92,568.10 7,711 9,719 82,849 27.50 3,013
2005 193,033.93 9,652 12,166 180,868 28.50 6,346200638,040.26 635 800 37,240 29.50 1,262
7,345,253.07 2,710,669 3,413,752 3,931,501 189,347
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .20.8 2.58
~i-392
YEA
(1)
IDAHO POWER COMPAN
ACCOUNT 391.10 OFFICE FURITUE AN EQUIPMENT - FURNITUE
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31. 2006
ORIGINAL
COST
(2 )
CACUTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. 20 - SQUARE
NET SALVAGE PERCENT.. 0
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
136,505.72131,029.29
183,631.15355,768.55433,260.272,560,323.08
395,605.01779,897.13
653,976.65178,051.77812,704.16
524,841.90
820,985.78877,180.30360,664.17580,667.24365,367.56414,961.17
881,695.53339,267.53
11,786,383.96
133,093121,202160,677293,509335,7771,856,234267,033487,436376,03793,477386,034223,058307,870285,084
99,183130,650
63,93951,87066,127
8,482
5,746,772
133,143121,248160,738293,620
335,9041,856,937267,134487,621
376,18093,512
386,180223,143
307,987
285,192
99,221
130,699
63,963
51,890
66,152
8,485
5,748,949
FU. BOOK
ACCRUALS
(5)
3,363
9,781
22,89362,149
97,356703,386
128,471
292,276
277,797
84,540
426,524
301,699
512,999
591,988
261,443
449,968
301,405
363,071
815,544
330,783
6,037,436
REM.
LIFE
(6 )
0.501.502.50
3.504.505.50
6.507.50
8.50
9.50
10.50
11 .50
12.50
13.50
14.50
15.50
16.50
17.50
18.50
19.50
ANAL
ACCRUAL
(7)
3,363
6,521
9,157
17,757
21,635
127,888
19,765
38,970
32,682
8,899
40,621
26,235
41,040
43,851
18,031
29,030
18,26720,747
44,083
16,963
585,505
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 10.3 4.97
111-393
IDAHO POWER COMPANY
ACCOUNT 391.20 OFFICE FURNITUE AND EQUIPMENT - EDP EQUIP.
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2 )(3)(4)(5)(6)(7)
SURVIVOR CUVE. .5-SQUARE
NET SALVAGE PERCENT. .0
2001 452.01 452 452
2002 7,018,927.32 6,317,035 5,196,890 1,822,037 0.50 1,822,037
2003 3,379,471.00 2,365,630 1,946,153 1,433,318 1.50 955,54520046,747,087.00 3,373,544 2,775,343 3,971,744 2.50 1,588,69820052,965,592.22 889,678 731,919 2,233,673 3.50 638,19220062,584,784.64 258,478 212,644 2,372,141 4.50 527,142
22,696,314.19 13,204,817 10,863,401 11,832,913 5,531,614
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .2.1 24.37
111-394
IDAHO POWER COMPAN
ACCOUNT 391.21 OFFICE FURITUE AN EQUIPMENT - EDP EQUIP.
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULTED ALLOC.BOOK FUT.BOOK REM.ANALYEACOSTACCRUEDRESERVEACCRUALSLIFEACCRUAL
(1)(2)(3)(4)(5 )(6)(7)
SURVIVOR CURVE..IOWA 7-L4
NET SALVAGE PERCENT..0
2002 556,115.19 343,179 351,934 204,181 2.68 76,18720031,164,234.34 575,481 590,163 574,071 3.54 162,1672004835,945.95 298,516 306,132 529,814 4.50 117,7362005207,480.67 44,463 45,597 161,884 5.50 29,4332006103,656.35 7,401 7,590 96,066 6.50 14,779
2,867,432.50 1,269,040 1,301,416 1,566,016 400,302
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .3.9 13.96
111-395
IDAHO POWER COMPANY
ACCOUNT 392.10 TRASPORTATION EQUIPMENT - AUTOMOBILES
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CACULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3)(4)(5)(6)(7)
SURVIVOR CUVE..IOWA 10-L2.5
NET SALVAGE PERCENT..+25
1989 11,645.03 7,127 8,240 494 1. 84 268199326,708.99 14,623 16,908 3,124 2.70 1,157
1996 16,814.33 8,374 9,682 2,929 3.36 872200060,692.01 24,899 28,789 16,730 4.53 3,693200144,092.29 16,138 18,659 14,410 5.12 2,814200266,001. 91 20,543 23,753 25,748 5.85 4,401200334,756.56 8,680 10,036 16,031 6.67 2,403200432,223.51 5,873 6,790 17,378 7.57 2,296200629,645.56 1,112 1,286 20,948 9.50 2,205
322,580.19 107,369 124,143 117,792 20,109
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .5.9 6.23
111-396
IDAHO POWER COMPAN
ACCOUNT 392.30 TRASPORTATION EQUIPMENT - AIRCRAFT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEA COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3)(4 )(5 )(6 )(7)
SURVIVOR CUVE. .IOWA 8-52.5
NET SALVAGE PERCENT. .+50
2002 1,854,899.54 489,230 283,007 644,443 3.78 170,4882003134,463.01 28,486 16,478 50,754 4.61 11,010
2004 55,385.14 8,549 4,945 22,748 5.53 4,1142005535,472.05 50,201 29,041 238,695 6.50 36,722
2,580,219.74 576,466 333,471 956,640 222,334
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .4.3 8.62
~i-397
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 392.40 TRASPORTATION EQUIPMENT - SMAL TRUCKS
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SURVIVOR CUVE.. IOWA 10 - L2 . 5
NET SALVAGE PERCENT.. +25
1972
1981
1982
1984
1985
1986
1987
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
714.4429,607.5228,248.0414,083.6315,838.393,218.1322,959.7893,866.65129,617.52201,362.34189,686.80410,347.94425,362.2467,160.48771,648.171,468,861.401,055,196.551,428,535.501,308,510.181,684,334.391,967,492.401,584,086.851,045,939.611,695,375.362,188,029.44
17,830,083.75
536
21,007
19,682
9,443
10,4302,085
14,637
57,446
77,479
117,193
107,268
224,665
225,229
34,453
384,281711,663
493,041
634,270
536,816
616,466
612,382
395,626
190,622
188,187
82,051
5,766,958
ALLOC. BOOK
RESERVE
(4 )
53622,206
21,186
10,563
11,8792,414
17,22070,400
97,213151,022142,265307,761319,02250,370578,7361,101,537763,146
981,745830,902954,188
947,866612,364295,051
291,283127,001
8,707,876
FU. BOOK
ACCRUALS
(5)
10928,25189,657150,481309,063
527,753575,701489,404980,2491,514,021
4,664,689
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT..
111-398
REM.
LIFE
(6 )
3.543.774.084.535.12
5.856.677.57
8.529.50
7.3
ANAL
ACCRUAL
(7 )
317,494
21,97533,21960,364
90,21486,31264,650
115,053159,371
638,683
3.58
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 392.50 TRASPORTATION EQUIPMENT - MISC.
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. IOWA 10 - L2 . 5
NET SALVAGE PERCENT.. +25
1991
1993
1995
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
29,986.2014,200.9011,792.3913,104.866,182.2560,218.51
50,521. 6775,758.586,841.0676,440.7441,012.75117,948.31
19,031. 46
523,039.68
17,4527,775
6,049
6,349
2,889
26,737
20,727
27,728
2,129
19,091
7,475
13,092
714
158,207
22,49010,651
8,844
9,8294,637
45,164
37,89156,8195,13157,33123,38840,964
2,234
325,373
FUT. BOOK
ACCRUALS
(5 )
7,37247,49712,040
66,909-
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT..
111-399
REM.
LIFE
(6 )
7.578.529.50
8.6
ANAL
ACCRUAL
(7)
974
5,5751,267
7,816
1.49
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 392.60 TRASPORTATION EQUIP.-LARGE TRUCKS (HYD)
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACUTED
ACCRUED
(3)
SURVIVOR CUVE.. IOWA 19 - S2
NET SALVAGE PERCENT.. +25
1981
1982
1983
1984
1985
1986
1987
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
70,626.31141,007.28388,689.06171,984.68170,768.59409,382.45399,068.56113,165.69588,142.36753,291.771,369,684.76676,006.821,655,180.31460,046.96510,011.011,463,735.351,687,414.97491,171.381,668,376.281,544,023.081,957,358.131,150,584.27938,297.08967,816.022,701,894.34
22,447,727.51
45,469
89,226
241,493
104,752
101,782
238,353
226,511
60,575
304,364375,252
654,161
307,651
714,169
186,699
192,861
510,807
536,218
139,800
416,927
329,688
344,544158,522
92,610
57,271
53,295
6,483,000
ALLOC. BOOK
RESERVE
(4)
48,390
94,957
257,005111,481
108,320253,663241,06164,466323,915399,356696,181327,413760,043
198,691
205,249543,618570,662
148,780443,708350,866366,676168,70498,55960,95056,718
6,899,432
FUT. BOOK
ACCRUALS
(5 )
4,58010,798
34,51217,50819,75653,37458,24020,408117,192165,613331,083179,592481,342146,344
177,259554,184694,899219,599807,574807,1511,101,343694,234605,164664,9121,969,703
9,936,364
REM.
LIFE
(6 )
2.692.97
3.263.573.904.254.625.445.896.386.907.478.078.72
9.4210.1610.95
11. 7912.6713.5914.5415.5116.5017.5018.50
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 12.0
111-400
ANAL
ACCRUAL
(7 )
1,703
3,636
10,5874,9045,06612,55912,6063,75119,89725,95847,983
24,04259,64616,783
18,81754,54663,46118,62663,73959,39375,74644,76036,67737,995106,470
829,351
3.69
IDAHO POWER COMPANY
ACCOUNT 392.70 TRASPORTATION EQUIP. -LAGE TRUCKS (NON-HYD)
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEA COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2 )(3 )(4 )(5)(6 )(7 )
SURVIVOR CUVE..IOWA 19-52
NET SALVAGE PERCENT..+25
1956 806.78 605 60519581,082.03 812 812
1961 12,211. 87 9,159 9,159
1970 12,472.49 9,222 9,354
1973 27,777.04 19,912 20,833
1976 13,826.74 9,574 10,370
1977 14,731. 22 10,066 11,048
1978 97,314.46 65,607 72,986
1980 20,721. 75 13,561 15,541
1981 78,590.65 50,597 58,943
1982 76,774.83 48,581 57,5811983347,066.64 215,633 260,300
1984 90,251. 94 54,970 66,702 987 3.57 276
1985 54,502.42 32,485 39,418 1,459 3.90 374
1986 82,714.48 48,158 58,436 3,600 4.25 847
1987 63,501. 02 36,043 43,735 3,891 4.62 842
1988 54,511.19 30,082 36,502 4,381 5.02 8731990190,933.02 98,808 119,895 23,305 5.89 3,957
1991 315,231. 62 157,033 190,547 45,877 6.38 7,191
1992 116,790.77 55,779 67,683 19,910 6.90 2,886
1993 79,802.95 36,318 44,069 15,783 7.47 2,1131994169,642.83 73,197 88,818 38,414 8.07 4,760
1995 64,071. 71 26,002 31,551 16,503 8.72 1,8931996367,028.96 138,792 168,413 106,859 9.42 11,344
1997 5,113.89 1,785 2,166 1,669 10.16 164
1998 92,676.71 29,450 35,735 33,773 10.95 3,0841999988.76 281 341 401 11.79 342000308,372.39 77 ,062 93,508 137,771 12.67 10,8742001189,747.75 40,516 49,163 93,148 13.59 6,854
2002 132,143.64 23,261 28,225 70,883 14.54 4,875
2004 498,888.07 49,240 59,749 314,417 16.50 19,0562005142,819.04 8,451 10,255 96,859 17.50 5,535200672,719.89 1,434 1,740 52,800 18.50 2,854
3,795,829.55 1,472,476 1,764,183 1,082,690 90,686
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .11.9 2.39
111-401
IDAHO POWER COMPAN
ACCOUNT 392.90 TRASPORTATION EQUIPMENT -TRAILERS
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4 )(5)(6 )(7)
SURVIVOR CURVE. .IOWA 30-S1. 5
NET SALVAGE PERCENT..+25
1947 633.72 473 47519491,498.37 1,099 1,124
1951 7,458.48 5,374 5,59419551,271.97 884 95419578,200.00 5,597 6,150196318,541. 81 11,932 13,9061966914.78 570 68619674,479.88 2,757 3,360
1969 19,006.72 11,408 14,25519705,620.91 3,330 4,216
1971 17,564.37 10,262 13,006 167 6.63 2519726,388.19 3,680 4,664 127 6.96 18197356.53 32 41 1 7.31197421,694.71 12,111 15,349 922 7.67 120197585,229.57 46,791 59,301 4,621 8.04 57519767,658.09 4,131 5,235 509 8.42 6019783,233.85 1,679 2,128 297 9.23 3219806,247.59 3,108 3,939 747 10.10 7419812,763.39 1,343 1,702 371 10.56 35198262,089.71 29,431 37,300 9,267 11. 04 839198396,490.66 44,528 56,433 15,935 11.54 1,3811984243,184.72 109,068 138,228 44,161 12.06 3,662198578,350.65 34,083 43,195 15,568 12.60 1,236198628,722.89 12,085 15,316 6,226 13.17 473198775,208.56 30,555 38,724 17,682 13.75 1,2861988105,338.41 41,185 52,196 26,808 14.36 1,867198932,464.99 12,174 15,429 8,920 15.00 5951990119,228.66 42,743 54,171 35,250 15.66 2,251199182,101.18 28,017 35,507 26,069 16.35 1,5941992437,643.92 141,567 179,416 148,817 17.06 8,723199354,760.37 16,703 21,169 19,901 17.80 1,1181994116,533.09 33,326 42,236 45,164 18.56 2,4331995102,270.99 27,207 34,481 42,222 19.36 2,181199677,639.75 19,082 24,184 34,046 20.17 1,6881997247,744.35 55,612 70,480 115,328 21. 02 5,487199840,329.26 8,188 10,377 19,870 21.88 908199985,233.75 15,406 19,525 44,400 22.77 1,9502000186,418.42 29,403 37,264 102,550 23.69 4,329
111-402
IDAHO POWER COMPAN
ACCOUNT 392.90 TRASPORTATION EQUIPMENT - TRAILERS
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4)(5)(6)(7)
SURVIVOR CURVE..IOWA 30-S1.5
NET SALVAGE PERCENT..+25
2001 158,063.05 21,256 26,939 91,608 24.62 3,7212002194,084.36 21,500 27,248 118,315 25.57 4,627200359,358.53 5,151 6,528 37,991 26.53 1,432200465,062.53 4,050 5,133 43,664 27.51 1,5872005318,538.60 11,945 15,138 223,766 28.50 7,8512006265,944.42 3,331 4,221 195,237 29.50 6,618
3,551,268.75 924,157 1,166,923 1,496,527 70,776
COMPOS ITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .21.1 1. 99
111-403
YEA
(1 )
IDAHO POWER COMPAN
ACCOUNT 393. 00 STORES EQUI PMENT
CACULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SURVIVOR CUVE.. 25 - SQUARE
NET SALVAGE PERCENT.. 0
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
67,385.5028,843.03100,089.55
43,075.51 .64,609.147,738.96787.1618,207.00
40,131. 2042,455.2746,085.8510,653.8331,809.7139,546.6644,523.81110,557.334,640.7729,744.8633,635.1252,588.8432,043.92104,837.4326,202.342,168.12
982,360.91
66,038
27,112
90,081
37,045
52,979
6,036
58212,745
26,487
26,32226,730
5,753
15,90518,191
18,700
42,012
1,3927,734
7,400
9,466
4,486
10,484
1,572
43
515,295
ALLOC. BOOK
RESERVE
(4)
59,94024,608
81,76233,62448,0875,479
52811,56824,04123,89124,2625,222
14,43616,511
16,97338,1321,2637,0206,7178,5924,0729,5151,427
39
467,709
FUT. BOOK
ACCRUALS
(5)
7,4464,235
18,328
9,45216,5222,260
259
6,639
16,090
18,564
21,824
5,432
17,374
23,036
27,551
72,425
3,37822,725
26,91843,997
27,972
95,322
24,775
2,129
514,653
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT..
111-404
REM.
LIFE
(6)
0.501.502.503.504.50
5.50
6.507.508.50
9.5010.50
11.50
12.5013.50
14.5015.5017.5018.5019.50
20.5021.5022.5023.5024.50
9.7
ANAL
ACCRUAL
(7)
7,446
2,823
7,3312,701
3,672
411
40
885
1,893
1,954
2,078
. 472
1,390
1,706
1,900
4,673
193
1,2281,3802,146
1,3014,237
1,054
87
53,001
5.40
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 394.00 TOOLS, SHOP AN GARAGE EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULATED
ACCRUED
(3 )
SURVIVOR CUVE.. 20- SQUARE
NET SALVAGE PERCENT.. 0
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
101,765.56172,987.2487,286.64101,028.00195,448.93145,192.45210,679.45238,458.34155,609.12337,712.15223,924.9994,237.55193,259.98362,505.64203,889.40301,924.33210,926.88352,999.19406,261.92126,189.81
4,222,287.57
99,221
160,013
76,376
83,348
151,473
105,265
142,209
149,036
89,475
177,299
106,364
40,051
72,472
11 7,814
56,070
67,933
36,91244,125
30,470
3,155
1,809,081
ALLOC. BOOK
RESERVE
(4)
100,196
161,586
77,127
84,167
152,962106,300143,607150,50190,354179,041
107,40940,44573,184
118,97256,62168,60037,27544,559
30,7693,186
1,826,861
Fur. BOOK
ACCRUALS
(5)
1,57011,40110,16016,86142,48738,89267,07287,95765,255158,671116,51653,793120,076243,534147,268233,324
173,652308,440
375,493
123,004
2,395,426
REM.
LIFE
(6 )
0.501.502.503.504.505.506.507.508.50
9.5010.50
11.50
12.5013.50
14.50
15.50
16.50
17.50
18.50
19.50
ANAL
ACCRUAL
(7 )
1,570
7,6014,064
4,817
9,442
7,071
10,319
11,728
7,677
16,702
11,097
4,678
9,606
18,040
10,156
15,053
10,52417,625
20,297
6,308
204,375
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PCT.. 11.7 4.84
111-405
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 395.00 LABORATORY EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUT. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
SURVIVOR CUVE.. 20 - SQUARE
NET SALVAGE PERCENT.. 0
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
163,389.62430,282.31363,385.89431,209.29749,944.12254,363.41489,595.00612,914.19345,423.74558,248.22
823,945.8397,150.42583,575.60737,649.20883,297.70339,181.18
529,682.11403,526.94383,788.29580,582.57
9,761,135.63
159,305
398,011
317,963355,748581,207
184,413330,477383,071198,619293,080391,37441,289218,841239,736242,90776,31692,69450,44128,78414,515
4,598,791
153,094382,493
305,566341,878558,546177,223
317,592368,135190,875
281,653
376,11539,679
210,309230,389233,43673,34189,08048,47427,66213,949
4,419,489
10,29647,789
57,820
89,331
191,39877,140
172,003244,779
154,549
276,595
447,831
57,471
373,267
507,260
649,862
265,840
440,602
355,053
356,126
566,634
5,341,646
REM.
LIFE
(6)
0.50
1. 502.503.504.505.506.507.50
8.50
9.5010.5011.50
12.50
13.50
14.5015.5016.5017.5018.5019.50
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT.. 10.2
111-406
ANAL
ACCRUAL
(7)
10,29631,85923,128
25,52342,533
14,025
26,462
32,637
18,182
29,115
42,6514,997
29,861
37,575
44,818
17,151
26,703
20,289
19,25029,058
526,113
5.39
IDAHO POWER COMPANY
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31~2006
ORIGINAL CACUTED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4)(5)(6)(7)
SURVIVOR CUVE..IOWA 16-80
NET SALVAGE PERCENT. .+30
1957 9,547.58 6,683 6,683196034,825.73 24,378 24,378196180.00 56 5619623,794.07 2,656 2,65619643,541.53 2,479 2,479
1965 18,523.10 12,966 12,966196612,528.60 8,770 8,77019676,151.43 4,306 4,306
1969 7,960.90 5,573 5,573197613,595.53 9,189 6,014 3,503 0.55 3,50319771,316.68 869 569 353 0.92 353197822,681.65 14,597 9,553 6,324 1.29 4,902198061,158.83 37,327 24,429 18,382 2.05 8,9671981194,007.15 115,095 75,324 60,481 2.44 24,7871982929,878.40 536,159 350,891 300,024 2.82 106,3911983393,448.52 219,973 143,962 131,452 3.22 40,824
1984 396,109.71 214,529 140,399 136,878 3.62 37,812198592,662.91 48,564 31,783 33,081 4.02 8,229
1986 90,402.20 45,759 29,947 33,335 4.43 7,525
1987 138,867.50 67,744 44,335 52,872 4.85 10,901198820,808.89 9,768 6,393 8,173 5.27 1,551198963,085.03 28,425 18,603 25,557 5.70 4,4841990150,253.65 64,810 42,415 62,763 6.14 10,2221991113,059.64 46,543 30,460 48,682 6.59 7,387199260,516.97 23,723 15,526 26,836 7.04 3,812
1993 14,521. 41 5,394 3,530 6,635 7.51 88319941,007,591.80 353,080 231,075 474,239 7.99 59,354199588,139.62 28,998 18,978 42,720 8.48 5,038
1996 177,513.37 54,438 35,627 88,632 8.99 9,8591997288,438.17 81,893 53,595 148,312 9.51 15,595199890,694.34 23,610 15,452 48,034 10.05 4,780199976,734.08 18,096 11,843 41,871 10.61 3,9462000239,653.69 50,327 32,937 134,821 11 .20 12,038
2001 475,730.81 87,216 57,079 275,933 11.81 23,3642002122,226.83 18,926 12,386 73,173 12.46 5,873200371,102.44 8,894 5,821 43,951 13.14 3,3452004284,868.22 26,541 17,370 182,038 13.87 13,12520051,038,532.85 60,848 39,821 687,152 14.66 46,873
111-407
IDAHO POWER COMPANY
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
CACULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3 )(4 )(5)(6 )(7 )
SURVIVOR CURVE..IOWA 16-S0
NET SALVAGE PERCENT. .+30
2006 492,431.14 10,341 6,768 337,934 15.52 21,774
7,306,984.97 2,379,543 1,580,752 3,534,141 507,497
COMPOS ITE REMAINING LIFE AN ANAL ACCRUAL RATE,PCT. .7.0 6.95
~i-408
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 397.10 COMMICATION EQUIPMENT - TELEPHONES
CALCUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULTED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CURVE.. 15 - SQUARE
NET SALVAGE PERCENT.. 0
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
1,143,465.72321,972.20388,502.06
308,578.22114,903.96558,720.64405,450.47324,621.93344,850.07360,374.721,204,044.19514,667.71399,948.64488,001.5035,903.37
6,914,005.40
1,105,388289,775323,739236,58780,433353,838229,769
162,311149,424
132,149
361,213
120,072
66,67148,800
1,196
3,661,365
1,103,457289,269
323,173236,174
80,292
353,220
229,368
162,027
149,163
131,918
360,582
119,862
66,554
48,715
1,194
3,654,968
FUT. BOOK
ACCRUALS
(5)
40,009
32,703
65,329
72,404
34,612
205,501
176,082
162,595195,687228,457
843,462394,806
333,395439,28734,709
3,259,038
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT..
~i-409
REM.
LIFE
(6)
0.50
1.50
2.50
3.504.50
5.50
6.50
7.50
8.509.50
10.50
11.50
12.50
13.5014.50
7.7
ANAL
ACCRUAL
(7 )
40,009
21,802
26,132
20,687
7,692
37,364
27,090
21,679
23,022
24,04880,33034,331
26,672
32,5402,394
425,792
6.16
YEA
(1 )
IDAHO POWER COMPAN
ACCOUNT 397.20 COMMICATION EQUIPMENT - MICROWAVES
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2 )
CACULATED ALLOC. BOOK
ACCRUED RESERVE(3) (4)
SURVIVOR CUVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
813,558.79812,554.03410,245.92676,239.81
313,531. 52519,844.651,006,307.95183,333.76164,948.871,702,455.422,114,081.822,447,340.581,336,728.311,325,255.523,407,232.42
17,233,659.37
786,467731,299
341,858518,473219,472329,218570,27591,66771,472624,290634,225570,965222,833132,526113,461
5,958,501
753,586
700,724
327,565496,796210,296
315,454
546,43287,835
68,484598,189607,709
547,093213,517126,985
108,717
FUT. BOOK
ACCRUALS
(5)
59,973111,83082,681
179,444
103,236204,391459,876
95,49996,4651,104,2661,506,3731,900,2481,123,2111,198,2713,298,515
5,709,382 11,524,279
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PCT..
111-410
REM.
LIFE
(6 )
0.501.502.503.504.505.506.507.508.509.5010.5011.5012.5013.5014.50
9.6
ANAL
ACCRUAL
(7 )
59,97374,553
33,072
51,270
22,941
37,162
70,75012,733
11,349116,239
143,464
165,239
89,857
88,761
227,484
1,204,847
6.99
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 397.30 COMMICATION EQUIPMENT - RADIO
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL
COST
(2)
CALCUTED ALLOC. BOOK FU. BOOK
ACCRUED RESERVE ACCRUALS(3) (4) (5)
SURVIVOR CUVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
279,552.6289,442.48118,366.1672,772.6959,918.5091,395.69109,183.54122,096.991,058,485.8894,982.8691,139.86177,687.97122,477.67135,955.55
2,623,458.46
270,24480,49898,63555,79541,94357,881
61,87461,048458,642
34,83027,34241,45520,41713,596
1,324,200
240,16071,53787,65549,58437,27451,43854,98654,252407,58530,95324,29836,84018,14412,083
1,176,789
39,39317,90530,71123,18922,64539,95854,19867,845650,90164,030
66,842140,848104,334123,873
1,446,672
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, peT..
111-411
REM.
LIFE
(6 )
0.501.502.503.504.505.506.507.508.509.5010.5011.5012.5013.50
6.6
ANAL
ACCRUAL
(7)
39,39311,93712,2846,6255,0327,265
8,3389,04676,577
6,7406,36612,2488,3479,176
219,374
8.36
IDAHO POWER COMPANY
ACCOUNT 397.40 COMMICATION EQUIPMENT - FIBER OPTIC
CACUATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2006
ORIGINAL CALCULATED ALLOC.BOOK FUT.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3)(4 )(5 )(6 )(7)
SURVIVOR CUVE. .10-SQUARE
NET SALVAGE PERCENT..0
1996 364,126.21 364,126 364,126
1997 12,313.70 11,698 10,551 1,763 0.50 1,763199817,548.47 14,916 13,453 4,095 1.50 2,7302000284,371.20 184,841 166,710 117,661 3.50 33,617200139,256.83 21,591 19,473 19,784 4.50 4,3962002335,446.24 150,951 136,144 199,302 5.50 36,237200345,840.16 16,044 14,470 31,370 6.50 4,8262004146,266.88 36,567 32,980 113,287 7.50 15,105
2005 110,869.72 16,630 14,999 95,871 8.50 11,279200669,664.93 3,483 3,141 66,524 9.50 7,003
1,425,704.34 820,847 776,047 649,657 116,956
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .5.6 8.20
~i-412
IDAHO POWER COMPAN
ACCOUNT 398.00 MISCELLAEOUS EQUIPMENT
CACUTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31,2006
ORIGINAL CACUTED ALLOC.BOOK FU.BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4 )(5)(6)(7 )
SURVIVOR CUVE..15-SQUARE
NET SALVAGE PERCENT..0
1992 57,791. 64 55,867 42,343 15,449 0.50 15,4491993154,184.89 138,766 105,174 49,011 1.50 32,674199488,351. 73 73,623 55,800 32,552 2.50 13,021
1995 99,806.66 76,522 57,998 41,809 3.50 11,945
1996 461,840.72 323,289 245,028 216,813 4.50 48,1811997461,816.78 292,469 221,669 240,148 5.50 43,663
1999 97,129.35 48,565 36,808 60,321 7.50 8,0432000112,396.01 48,701 36,912 75,484 8.50 8,880200113,724.01 5,033 3,815 9,909 9.50 1,0432002305,349.45 91,605 69,429 235,920 10.50 22,4692003310,460.74 72,430 54,896 255,565 11.50 22,2232004116,288.14 19,385 14,692 101,596 12.50 8,1282005383,790.60 38,379 29,088 354,703 13.50 26,2742006247,419.00 8,239 6,245 241,174 14.50 16,633
2,910,349.72 1,292,873 979,897 1,930,454 278,626
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PCT. .6.9 9.57
~i-413