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HomeMy WebLinkAbout20080912final_order_no_30639.pdfOffice of the Secretary Service Date September 12, 2008 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AN ORDER AUTHORIZING A CHANGE IN DEPRECIATION RATES APPLICABLE TO ELECTRIC PROPERTY CASE NO. IPC-08- ORDER NO. 30639 On April 1 , 2008, Idaho Power Company filed an Application for an accounting order authorizing the Company to revise its depreciation rates for electric plant in service effective August 1 2008. The Company s depreciation rates were last changed in October 2003. The depreciation rates proposed by the Company in this case are based on a study completed by Gannett Fleming, Inc. and are applicable to Idaho Power s electric plant in service as of December 31 , 2006. The proposed depreciation rates are based on a straight-line, remaining-life method, and average service life procedure for all electric plant. Based on depreciable electric plant in service at December 31 , 2006 of 467 925 739, the proposed changes in depreciation rates would result in a decrease of 713 451 in the Company s total annual depreciation expense. Approximately $6.2 million of the decrease would be allocated to Idaho Power s Idaho operations. On April 17, 2008 , the Commission issued a Notice of Application and Notice of Intervention Deadline in response to Idaho Power s Application. Order No. 30532. The period for filing petitions to intervene to become a party ended on May 8, 2008, with no petitions filed leaving only the Company and Staff as parties. Thereafter, Staff and Idaho Power met in several informal workshops to review appropriate depreciation rates for the Company s electric plant. On September 5 , 2008, Idaho Power and Staff filed a Stipulation setting forth agreed- upon depreciation rates. The Stipulation identifies changes to the Company s proposal agreed to by the parties, primarily increases in the service life and life span of a steam generation plant and hydraulic production plants. The net effect of the agreed-upon changes is to further reduce the Company s annual depreciation expense from $89.26 million, as proposed in the Application, to $87.46 million. The parties also agreed to a detailed review in the next depreciation case of accrual rates for several plant assets , including Bridger Assets, Bennett Mountain, Clear Lake Hydraulic Production Plant, Meters, Computers and Corporate Aircraft. Idaho Power filed a ORDER NO. 30639 Motion with the Stipulation, asking the Commission to accept the Stipulation as filed and authorize the depreciation rates in the Stipulation to become effective as of August 1 , 2008. Commission Rule of Procedure 274 states that the Commission, when presented with a case stipulation , " will prescribe procedures appropriate to the nature of a settlement to consider the settlement." The Commission may "summarily accept settlement of an essentially private dispute that has no significant implications for regulatory law or policy or for other utilities or customers upon the written request of the affected parties.IDAPA 3l 01.01.274. The Stipulation in this case is such a settlement; it does not significantly implicate regulatory law or policy or other utilities or customers. We find that the depreciation rates set forth in the Stipulation, specifically in Attachment No., are reasonable and in the public interest, and in accord with law and regulatory policy. The Commission therefore approves the Stipulation filed September 5, 2008 and we authorize an effective date of August 1 , 2008 for the depreciation rates set forth in the Stipulation. ORDER IT IS HEREBY ORDERED that the depreciation rates for Idaho Power s electric plant as set forth in Attachment No.1 to the Stipulation are approved. These rates are effective as of August 1 , 2008. Attachment No.1 is also attached to this Order. THIS IS A FINAL ORDER. Any person interested in this Order may petition for reconsideration within twenty-one (21) days of the service date of this Order. Within seven (7) days after any person has petitioned for reconsideration, any other person may cross-petition for reconsideration. See Idaho Code 9 61-626. ORDER NO. 30639 DONE by Order ofthe Idaho Public Utilities Commission at Boise, Idaho this :;.-t-#\ day of September 2008. MARSHA H. SMITH, COMMISSIONER ATTEST: Je D. Jewell Co mission Se retary bls/O:IPC-O8-06 ws2 ORDER NO. 30639 (" ) C\ )en ... . . .. . C D ... . . c. . :x : - (" ) "" C : : I : W ~ 3 : Om m Q) I Z W 0 to ~ AC C O U N T (1 ) 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 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 SU R V I V O R CU R V E (2 ) 75 - 31 0 . LA N D A N D W A T E R R I G H T S 31 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 Bo a r d m a n Jim B r i d g e r Va l m y U n i t 1 Va l m y U n i t 2 To t a l A c c o u n t 31 1 31 2 . BO I L E R P L A N T E Q U I P M E N T - 8 C R U B B E R 8 Ji m B r i d g e r Va l m y U n i t 2 To t a l A c c o u n t 31 2 . 31 2 . 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 Ji m B r i d g e r Va l m y U n i t 1 Va l m y U n i t 2 To t a l A c c o u n t 31 2 . 31 2 . 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 8 Bo a r d m a n Ji m B r i d g e r To t a l A c c o u n t 31 2 . 31 4 . TU R B O G E N E R A T O R U N I T 8 Bo a r d m a n Ji m B r i d g e r Va l m y U n i t 1 Va l m y U n i t 2 To t a l A c c o u n t 31 4 31 5 . AC C E 8 8 0 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 Ji m B r i d g e r Va l m y U n i t 1 Va l m y U n i t 2 To t a l A c c o u n t 31 5 10 0 - 10 0 - 10 0 - 10 0 - 60 - 60 - 70 - R1 . 70 - R1 . 70 - R1 . 70 - R1 . 25 - 25 - 50 - 80 . 50 - 80 . 50 - 80 . 50 - 80 . 65 - 81 . 65 - 81 . 65 . 81 . 65 - 81 . NE T SA L V A G E PE R C E N T (1 0 ) (7 ) (1 0 ) (1 0 ) (7 ) (5 ) (5 ) (7 ) (5 ) (5 ) (5 ) (7 ) (5 ) (5 ) (7 ) OR I G I N A L CO S T (4 ) BO O K DE P R E C I A T I O N RE 8 E R V E (5 ) FU T U R E AC C R U A L S (6 ) CA L C U L A T E D A N N U A L AC C R U A L AC C R U A L AM O U N T RA T E (7 ) (8 ) = ( 7 ) / ( 4 ) CO M P O S I T E RE M A I N I N G LI F E (9 ) = ( 6 ) / ( 7 ) 20 3 01 5 . 13 3 16 8 84 7 20 9 21 . 66 4 , 7 6 4 . 10 , 4 0 1 , 83 2 62 9 , 4 0 9 20 4 50 2 22 . 19 8 , 97 4 . 84 3 27 8 77 9 62 5 95 7 57 4 21 . 29 , 4 1 7 62 2 . 21 , 93 9 52 7 41 9 85 8 44 2 15 8 23 . 25 5 33 2 . 67 1 96 4 00 8 90 3 40 2 26 6 27 . 4 13 0 53 5 69 3 . 85 6 60 1 83 7 79 5 00 6 50 0 23 . 90 8 36 5 . 16 6 39 5 21 , 86 5 55 8 01 8 11 8 21 . 94 1 25 0 . 65 9 86 2 32 8 . 4 5 1 31 6 66 6 26 . 84 9 61 6 . 82 6 25 7 19 4 00 9 33 4 , 7 8 4 22 . 28 8 03 4 . 4 0 24 , 99 1 , 89 9 06 0 53 7 54 7 88 8 22 . 22 9 20 1 , 27 1 . 12 1 26 8 92 7 12 3 97 6 , 4 3 5 82 9 37 1 21 . 76 , 72 3 96 7 . 68 1 , 4 0 8 87 8 75 7 39 1 , 32 7 22 . 80 , 4 1 8 33 4 . 73 5 34 9 70 3 , 90 2 32 5 , 4 5 6 26 . 42 1 53 1 60 7 . 24 4 67 7 58 3 20 2 61 9 63 1 09 4 , 04 2 22 . 1, 4 9 8 56 3 . 59 2 00 2 60 6 84 9 44 , 19 4 13 . 2,4 7 8 . 4 7 7 . 35 0 , 06 0 63 2 , 72 2 57 , 26 0 11 . 97 7 04 1 . 94 2 06 2 23 9 57 1 10 1 45 4 12 . 08 2 59 1 . 91 4 58 6 77 2 13 6 28 2 04 4 20 . 93 8 57 4 . 92 0 95 1 84 3 32 4 06 1 , 91 2 19 . 10 9 52 4 . 11 , 88 7 , 78 5 07 7 , 21 4 30 1 , 88 2 20 . 24 , 4 5 5 25 2 . 15 , 4 0 5 93 8 27 2 07 7 44 9 97 7 22 . 12 2 58 5 94 1 . 12 9 26 0 96 4 , 7 5 1 09 5 81 5 20 . 09 9 07 5 . 18 7 , 4 2 0 91 1 65 5 95 1 21 . 36 8 18 6 . 27 1 , 16 9 87 2 , 79 0 34 2 50 7 20 . 90 8 28 4 . 27 6 00 3 63 2 28 1 20 8 94 5 22 . 98 3 66 2 . 01 2 , 75 0 97 0 , 91 4 23 2 25 4 1.4 5 25 . 35 9 20 9 . 4 2 44 , 7 4 7 34 2 38 7 64 0 82 6 65 7 22 . At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 1 0 1 8 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 20 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 ) 31 6 . 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 - RO . (5 ) 69 5 29 2 . 83 9 16 6 94 0 89 3 97 9 20 . Jim B r i d g e r 50 - RO . (7 ) 85 9 30 2 . 10 7 28 0 09 2 , 17 4 10 5 81 8 19 . Va l m y U n i t 1 50 - RO . (5 ) 06 6 76 9 . 78 4 82 0 1, 4 3 5 28 9 20 4 21 . Va l m y U n i t 2 50 - RO . (5 ) 68 6 05 3 . 90 5 73 7 86 4 61 9 24 4 23 . To t a l A c c o u n t 31 6 30 7 41 7 . 63 7 00 3 33 2 97 5 25 6 24 5 20 . 31 6 . 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 - L2 . 85 9 . 74 6 39 9 60 1 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 - L2 . 20 8 14 2 . 18 0 86 4 (2 4 , 75 7 ) Va l m y U n i t 1 10 - L2 . 00 3 . 4 4 15 1 (1 , 6 4 8 ) To t a l A c c o u n t 31 6 . 4 22 6 14 5 . 19 6 01 5 (2 6 40 5 ) 31 6 . 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 Bo a r d m a n 10 - L2 . 58 5 . 14 9 04 0 90 0 Jim B r i d g e r 10 - L2 . 36 0 . 23 8 28 3 95 8 Va l m y U n i t 1 10 - L2 . 43 3 . 25 1 32 4 52 9 To t a l A c c o u n f 3 1 6 . 12 4 38 0 . 63 8 64 7 38 7 31 6 . 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 . LA R G E T R U C K S 19 - 25 1 , 36 0 . 57 5 16 2 94 5 76 0 16 . 31 6 . 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 . PO W E R O P E R A T E D E Q 16 - 11 4 . 4 3 1 . (5 7 9 84 0 ) 35 9 94 3 14 5 71 4 13 . 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 22 5 72 1 . 51 4 62 5 41 0 36 9 24 5 74 8 88 7 16 8 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 . 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 - R2 . (2 5 ) 55 8 20 0 . 4 5 58 8 72 4 35 9 02 7 11 7 21 . Mi l n e r D a m 10 0 - R2 . (2 5 ) 81 4 , 22 4 . 23 0 85 4 78 6 92 6 99 0 56 . Nia g a r a S p r i n g s H a t c h e r y 10 0 - R2 . (2 5 ) 02 9 55 5 . 27 5 88 0 01 1 , 06 4 17 9 76 6 27 . 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 - R2 . (2 5 ) 60 4 83 3 . 56 6 93 4 43 9 10 7 50 1 27 . Ra p i d R i v e r H a t c h e r y 10 0 - R2 . (2 5 ) 2,4 0 2 68 3 . 4 9 92 8 54 0 07 4 , 81 4 31 0 27 . Am e r i c a n F a l l s 10 0 - R2 . (2 5 ) 85 7 . 4 0 1 . 03 8 67 5 78 3 07 3 19 7 , 10 7 44 . Br o w n l e e 10 0 - R2 . (2 5 ) 06 8 , 20 8 . 17 , 4 9 1 , 53 4 09 3 72 7 72 6 27 0 2. 4 2 27 . Bli s s 10 0 - R2 . (2 5 ) 66 6 84 8 . 40 0 70 3 43 2 86 1 04 9 25 . Ca s c a d e 10 0 - R2 . (2 5 ) 36 4 , 15 3 . 05 1 97 3 15 3 22 1 12 3 33 6 49 . Cle a r L a k e 10 0 - R2 . (2 5 ) 19 3 27 8 . 17 8 , 4 1 8 18 1 73 0 2. 4 5 13 . 4 He l l s C a n y o n 10 0 - R2 . (2 5 ) 2,4 0 3 , 4 9 5 . 89 4 , 61 2 10 9 , 75 7 12 4 27 . Lo w e r M a l a d 10 0 - R2 . (2 5 ) 60 0 74 6 . 37 3 63 0 37 7 , 30 3 21 4 24 . Lo w e r S a l m o n 10 0 - R2 . (2 5 ) 88 8 30 3 . 52 7 , 17 7 58 3 20 0 84 9 25 . Mi l n e r 10 0 - R2 . (2 5 ) 51 2 , 58 9 . 72 9 10 2 16 1 , 63 4 15 9 67 6 57 . 4 Ox b o w H a t c h e r y 10 0 - R2 . (2 5 ) 47 2 03 5 . 72 6 84 5 11 3 19 8 05 2 27 . Ox b o w 10 0 - R2 . (2 5 ) 83 0 93 8 . 4 2 83 6 77 0 45 1 , 90 2 27 3 , 36 5 27 . Ox b o w C o m m o n 10 0 - R2 . (2 5 ) 11 1 95 2 . 11 1 95 2 98 8 03 8 27 . Pa h s i m e r i o A c c u m . P o n d s 10 0 - R2 . (2 5 ) 18 7 , 99 3 . 29 9 62 3 93 5 37 0 17 5 . 4 2 4 28 . Pa h s i m e r i o T r a p p i n g 10 0 - R2 . (2 5 ) 93 5 12 9 . 54 7 , 69 3 62 1 , 21 9 40 6 2. 4 0 27 . Sh o s h o n e F a l l s 10 0 - R2 . (2 5 ) 13 9 95 6 . 66 8 82 2 75 6 12 0 26 6 23 . 4 At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 2 0 1 8 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 20 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 ) 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 a n t . Str i k e 10 0 - R2 . (2 5 ) 78 9 96 8 . 64 9 27 1 83 8 19 0 33 5 24 . Sw a n F a l l s 10 0 - R2 . (2 5 ) 25 , 22 3 73 5 . 91 4 , 13 3 24 , 61 5 , 53 6 75 3 55 0 32 . Tw i n F a l l s 10 0 - R2 . (2 5 ) 66 1 , 28 5 . 31 6 69 9 50 9 90 8 85 7 2. 4 0 32 . Tw i n F a l l s ( N e w ) 10 0 - R2 . (2 5 ) 14 6 , 76 1 . 4 6 67 8 54 9 00 4 , 90 3 30 1 , 4 4 3 33 . Th o u s a n d S p r i n g s 10 0 - R2 . (2 5 ) 32 7 62 4 . 32 7 62 5 81 , 90 3 11 , 02 1 7. 4 Up p e r M a l a d 10 0 - R2 . (2 5 ) 35 7 81 9 . 27 4 95 2 17 2 32 3 04 1 24 . Up p e r S a l m o n A 10 0 - R2 . (2 5 ) 85 9 31 0 . 56 6 92 8 50 7 20 8 53 2 24 . Up p e r S a l m o n B 10 0 - R2 . (2 5 ) 32 6 93 5 . 15 1 07 0 25 7 60 0 03 3 25 . Up p e r S a l m o n C o m m o n 10 0 - R2 . (2 5 ) 35 2 33 1 . 15 3 74 6 28 6 66 8 10 0 25 . To t a l A c c o u n t 33 1 13 3 68 8 30 2 . 50 1 43 4 11 1 , 60 8 93 1 47 7 50 2 32 . 33 2 . RE S E R V O I R S , D A M S A N D W A T E R W A Y S - R E L O C A T I O N Br o w n l e e 90 - (2 0 ) 63 9 66 3 . 4; 5 9 2 74 3 77 4 , 85 3 21 2 23 3 2.4 6 27 . He l l s C a n y o n 90 - (2 0 ) 94 0 78 8 . 46 2 , 6 4 8 66 6 29 9 24 , 4 8 7 27 . Ox b o w 90 - (2 0 ) 30 9 . 01 9 55 2 1,4 1 7 27 . Ox b o w C o m m o n 90 - (2 0 ) 92 7 , 91 9 . 22 4 , 35 0 08 9 , 15 3 66 4 27 . Br o w n l e e C o m m o n 90 - (2 0 ) 89 5 82 4 . 01 9 82 1 4, 4 5 5 16 9 16 3 73 3 27 . To t a l A c c o u n t 33 2 . 1 46 0 50 6 . 32 8 58 1 02 4 (J 2 6 44 1 53 4 27 . 33 2 . RE S E R V O I R S , D A M S A N D W A T E R W A Y S Mi l n e r D a m 90 - (2 0 ) 61 4 87 4 . 17 2 99 4 56 4 , 85 6 55 9 59 . Am e r i c a n F a l l s 90 - (2 0 ) 24 2 90 4 . 2, 4 3 8 54 5 65 2 , 94 0 57 , 11 4 46 . Br o w n l e e 90 - (2 0 ) 52 , 63 1 54 2 . 4 9 31 , 58 3 55 9 57 4 29 2 14 3 92 6 27 . Bli s s 90 - (2 0 ) 7, 4 8 0 78 3 . 87 4 29 6 10 2 64 6 13 1 01 2 23 . Ca s c a d e 90 - (2 0 ) 14 5 63 0 . 4 6 33 5 51 7 2, 4 3 9 24 0 75 6 52 . Cle a r L a k e 90 - (2 0 ) 58 4 98 4 . 45 0 , 4 3 9 25 1 54 3 71 5 13 . 4 He l l s C a n y o n 90 - (2 0 ) 51 , 72 4 31 6 . 15 1 85 3 91 7 32 7 31 6 , 4 3 8 28 . Lo w e r M a l a d 90 - (2 0 ) 07 8 53 7 . 1, 4 8 4 , 24 1 01 0 00 5 38 0 24 . 4 Lo w e r S a l m o n 90 - (2 0 ) 60 2 82 3 . 70 5 33 8 21 8 05 1 13 4 18 1 24 . Mi l n e r 90 - (2 0 ) 53 2 , 17 4 . 63 5 10 7 20 3 50 4 25 2 33 3 60 . Ox b o w 90 - (2 0 ) 31 9 , 4 0 4 . 29 7 67 9 08 5 60 6 73 1 , 52 6 2. 4 1 27 . Ox b o w C o m m o n 90 - (2 0 ) 87 1 . 16 2 68 4 26 9 28 . Sh o s h o n e F a l l s 90 - (2 0 ) 51 2 , 4 0 1 . 4 8 47 8 64 9 13 6 23 3 80 9 15 . St r i k e 90 - (2 0 ) 76 4 91 5 . 37 4 54 0 34 3 36 0 18 7 , 84 8 23 . Sw a n F a l l s 90 - (2 0 ) 64 1 , 4 5 8 . 42 6 54 2 94 3 20 8 32 9 28 0 2. 4 1 33 . Tw i n F a l l s 90 - (2 0 ) 26 3 08 9 . 20 3 66 3 11 2 04 4 99 6 1.9 0 22 . 4 Tw i n F a l l s ( N e w ) 90 - (2 0 ) 66 9 62 7 . 60 4 13 2 59 9 , 4 2 0 22 3 51 2 34 . Th o u s a n d S p r i n g s 90 - (2 0 ) 08 3 , 4 4 2 . 08 3 , 4 4 3 41 6 69 0 55 9 Up p e r M a l a d 90 - (2 0 ) 29 2 , 52 8 . 4 4 00 9 14 9 54 1 , 88 6 28 4 23 . Up p e r S a l m o n A 90 - (2 0 ) 15 3 59 0 . 34 2 65 9 04 1 , 65 0 59 4 24 . Up p e r S a l m o n B 90 - (2 0 ) 75 8 , 4 8 7 . 94 5 , 79 4 36 4 , 39 2 12 2 24 . Up p e r S a l m o n C o m m o n 90 - (2 0 ) 73 0 03 9 . 46 2 , 01 9 41 4 02 8 94 4 2.4 6 23 . He l l s C a n y o n C o m m o n 90 - (2 0 ) 72 3 16 8 . 60 6 28 5 86 1 , 51 8 65 , 4 8 7 28 . 4 To t a l A c c o u n t 33 2 . 21 9 56 0 59 9 . 11 7 67 0 60 5 14 5 80 2 12 3 89 8 64 4 29 . 33 2 . RE S E R V O I R S , D A M S A N D W A T E R W A Y S - N E Z P E R C E Sq u a r e 59 9 93 4 . 00 6 63 9 59 3 29 6 16 0 71 7 28 . At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 3 o f 8 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 . 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 Mil n e r D a m 80 - (5 ) 87 8 00 5 . 21 0 87 1 71 1 , 03 5 15 3 54 . Am e r i c a n F a l l s 80 - (5 ) 26 , 4 0 1 , 75 7 . 4 5 12 , 97 2 33 5 14 , 74 9 51 0 35 1 16 6 42 . Br o w n l e e 80 - (5 ) 62 1 , 63 3 . 95 2 94 9 74 9 76 5 69 2 58 4 27 . Bl i s s 80 - (5 ) 36 7 36 0 . 4 6 94 9 96 5 63 5 76 2 69 , 66 1 23 . Ca s c a d e 80 - (5 ) 08 7 77 9 . 38 8 77 4 15 3 39 5 13 0 37 9 1. 4 3 47 . Cle a r L a k e 80 - (5 ) 74 2 , 4 9 9 . 17 9 69 7 , 4 4 6 98 2 13 . 4 He l l s C a n y o n 80 - (5 ) 10 , 93 6 00 2 . 94 1 , 56 6 54 1 , 23 8 28 4 , 21 9 26 . Lo w e r M a l a d 80 - (5 ) 52 8 36 5 . 39 0 11 0 16 4 67 3 35 7 22 . 4 Lo w e r S a l m o n 80 - (5 ) 4, 4 7 2 82 6 . 22 2 40 2 1, 4 7 4 06 5 20 3 23 . Mi l n e r 80 - (5 ) 35 2 . 4 2 1 . 5, 4 4 0 94 5 07 9 09 7 34 7 17 2 55 . Ox b o w 80 - (5 ) 84 9 41 6 . 70 3 63 8 68 8 24 9 21 9 70 1 25 . Sh o s h o n e F a l l s 80 - (5 ) 62 4 , 26 9 . 74 9 . 4 6 4 95 6 01 8 41 , 50 4 23 . St r i k e 80 - (5 ) 67 4 , 86 0 . 21 5 91 5 69 2 , 68 9 59 6 22 . Sw a n F a l l s 80 - (5 ) 77 5 66 0 . 24 4 03 9 82 0 , 4 0 6 63 8 35 5 2. 4 8 32 . Tw i n F a l l s 80 - (5 ) 1,4 3 0 , 4 4 3 . 25 7 , 8 4 7 24 4 11 9 91 5 32 . Tw i n F a l l s ( N e w ) 80 - (5 ) 67 8 , 4 6 2 . 3, 4 9 8 78 6 96 3 60 0 39 1 29 5 33 . Th o u s a n d S p r i n g s 80 - (5 ) 72 9 12 2 . 52 1 51 9 24 4 06 2 32 , 69 6 4.4 8 Up p e r M a l a d 80 - (5 ) 47 6 , 4 8 5 . 33 3 13 2 16 7 17 8 24 9 23 . Up p e r S a l m o n A 80 - (5 ) 19 1 , 91 9 . 60 7 04 3 64 4 , 4 7 2 39 8 24 . 4 Up p e r S a l m o n B 80 - (5 ) 62 1 61 4 . 73 9 , 58 8 01 3 10 6 78 6 25 . To t a l A c c o u n t 33 3 18 7 44 0 90 7 . 42 3 06 7 11 7 38 9 88 5 56 0 37 1 33 . 33 4 . 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 - R1 . (5 ) 06 6 . 8, 4 2 8 59 2 63 5 19 . Mi l n e r D a m 50 - R1 . (5 ) 27 0 94 8 . 10 6 20 4 39 0 5,4 2 9 37 . Am e n c a n F a l l s 50 - R1 . (5 ) 84 6 96 1 . 29 0 , 88 2 69 8 42 8 56 , 4 8 9 30 . Br o w n l e e 50 - R1 . (5 ) 75 4 , 73 7 . 95 4 23 2 13 8 24 6 17 2 , 64 3 24 . Bl i s s 50 - R1 . (5 ) 88 5 12 3 . 18 1 34 5 79 8 03 5 84 0 24 . Ca s c a d e 50 - R1 . (5 ) 20 8 , 4 9 2 . 14 9 17 4 16 9 , 74 3 64 , 12 4 33 . Cle a r L a k e 50 - R1 . (5 ) 96 , 4 9 7 . 12 5 10 , 19 7 80 7 12 . He l l s C a n y o n 50 - R1 . (5 ) 36 1 24 9 . 67 1 , 33 0 85 7 , 98 4 12 0 25 7 23 . Lo w e r M a l a d 50 - R1 . (5 ) 35 1 74 5 . 52 5 28 1 , 80 6 86 7 21 . Lo w e r S a l m o n 50 - R1 . (5 ) 70 1 , 4 5 5 . 39 8 21 5 38 8 31 4 76 8 23 . Mi l n e r 50 - R1 . (5 ) 33 6 , 4 5 1 . 60 8 09 5 84 5 17 9 29 4 39 . Ox b o w 50 - R1 . (5 ) 07 1 , 57 4 . 88 3 42 6 34 1 72 7 05 6 23 . Sh o s h o n e F a l l s 50 - R1 . (5 ) 38 3 36 7 . 16 7 , 84 7 23 4 , 68 6 11 , 53 4 20 . 4 St r i k e 50 - R1 . (5 ) 00 5 70 1 . 4 8 52 6 90 1 57 9 08 6 37 7 22 . Sw a n F a l l s 50 - R1 . (5 ) 11 0 64 2 . 82 5 24 8 2,4 4 0 92 6 18 2 28 . Tw i n F a l l s 50 - R1 . (5 ) 53 8 52 2 . 02 3 52 0 , 4 2 4 38 0 3. 4 1 28 . Tw i n F a l l s ( N e w ) 50 - R1 . (5 ) 24 0 67 1 . 54 7 , 71 6 80 4 , 98 7 88 8 29 . Th o u s a n d S p r i n g s 50 - R1 . (5 ) 75 2 16 3 . 46 6 75 8 32 3 01 3 13 5 Up p e r M a l a d 50 - R1 . (5 ) 39 2 , 63 7 . 37 4 34 1 89 5 72 1 23 . Up p e r S a l m o n A 50 - R1 . (5 ) 20 7 , 09 8 . 4 7 31 6 30 2 95 1 15 2 41 , 4 3 4 3.4 3 23 . Up p e r S a l m o n B 50 - R1 . (5 ) 22 0 36 2 . 30 2 , 77 5 97 8 60 6 41 , 56 6 3. 4 1 23 . To t a l A c c o u n t 33 4 77 5 47 4 . 67 2 82 7 27 , 94 1 41 6 10 5 42 6 25 . At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 4 o f 8 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 5 . 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 - 97 6 87 1 . 33 7 01 3 63 9 86 1 30 , 4 3 5 21 . Mi l n e r D a m 90 - 30 7 . 12 7 18 1 72 0 54 . 4 Nia g a r a S p r i n g s H a t c h e r y 90 - 52 2 . 17 , 04 0 56 , 4 8 3 03 9 27 . 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 - 79 9 45 1 . 24 7 , 74 2 55 1 , 70 8 94 1 2.4 9 27 . Ra p i d R i v e r H a t c h e r y 90 - 84 8 . 90 5 94 3 62 1 27 . Am e r i c a n F a l l s 90 - 80 5 , 64 0 . 44 9 75 7 35 5 88 4 31 , 26 1 43 . 4 Br o w n l e e 90 - 25 4 24 8 . 61 6 11 1 63 8 13 9 55 3 27 . Bl i s s 90 - 56 2 06 2 . 20 1 , 4 5 1 36 0 61 2 14 , 14 8 25 . Ca s c a d e 90 - 10 1 27 8 . 37 9 15 5 72 2 12 3 05 6 48 . Cl e a r L a k e 90 - 72 0 . 58 4 13 6 21 0 13 . He l l s C a n y o n 90 - 73 6 37 4 . 30 6 58 4 42 9 78 9 15 9 26 . Lo w e r M a l a d 90 - 18 6 . 4 4 55 , 03 5 27 , 15 0 11 8 24 . Lo w e r S a l m o n 90 - 28 5 83 6 . 19 3 19 5 92 , 63 9 72 3 24 . Mil n e r 90 - 64 9 69 5 . 15 3 , 4 2 2 49 6 27 2 99 7 55 . 2 Ox b o w H a t c h e r y 90 - 95 9 . 23 4 72 5 38 7 27 . Ox b o w 90 - 80 0 61 8 . 25 8 83 4 54 1 78 3 00 7 27 . Pa h s i m e r i o A c c u m . P o n d s 90 - 99 2 . 55 2 44 1 34 1 27 . Pa h s i m e r i o T r a p p i n g 90 - 00 1 . 32 4 12 , 67 6 46 7 27 . Sh o s h o n e F a l l s 90 - 20 3 50 7 . 4 0 45 , 8 4 8 15 7 65 8 67 6 23 . Str i k e 90 - 65 1 , 06 7 . 20 9 86 4 44 1 , 20 3 07 1 24 . 4 Sw a n F a l l s 90 - 1.4 2 0 26 1 . 4 2 33 9 30 0 08 0 96 4 59 8 32 . Tw i n F a l l s 90 - 09 3 . 76 3 45 , 33 2 1,4 2 0 1. 4 3 31 . Tw i n F a l l s ( N e w ) 90 - 46 8 03 2 . 71 7 37 7 31 7 11 , 53 1 2.4 6 32 . Th o u s a n d S p r i n g s 90 - 73 8 . 74 0 Up p e r M a l a d 90 - 66 4 . 24 2 23 , 4 2 2 97 0 24 . Up p e r S a l m o n A 90 - 10 7 99 0 . 32 6 66 4 19 1 25 . Up p e r S a l m o n B 90 - 18 0 89 7 . 87 1 91 , 02 7 60 8 25 . Up p e r S a l m o n C o m m o n 90 - 93 0 . 37 . 52 8 1.4 0 2 26 . To t a l A c c o u n t 33 5 53 1 , 80 2 . 26 5 26 4 26 6 53 4 30 4 30 2 30 . 33 5 . 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 - E Q U I P M E N T 15 - 41 , 73 4 . 29 , 30 1 12 , 4 3 4 01 0 12 . 33 5 . 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 - F U R N I T U R E 20 - 39 2 65 2 . 24 4 49 0 14 8 16 3 87 6 10 . 33 5 . 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 - C O M P U T E R 65 3 75 0 . 47 5 31 2 17 8 43 7 24 8 13 . 33 6 . 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 - 12 , 73 7 . 53 0 20 7 19 4 52 . Nia g a r a S p r i n g s H a t c h e r y 75 - 66 7 . 66 8 Ra p i d R i v e r H a t c h e r y 75 - 19 7 . 19 7 Am e r i c a n F a l l s 75 - 30 6 33 2 . 11 8 40 0 18 7 93 2 64 4 40 . Br o w n l e e 75 - 51 8 , 4 4 4 . 25 3 , 4 7 8 26 4 96 6 10 , 4 2 1 25 . 4 Bl i s s 75 - 48 6 , 4 7 6 . 18 9 40 5 29 7 , 07 1 11 , 58 5 25 . Ca s c a d e 75 - 12 2 66 8 . 41 , 70 0 96 8 78 0 1.4 5 45 . Cle a r L a k e 75 - 11 , 09 7 . 65 7 44 0 12 . He l l s C a n y o n 75 - 81 9 19 1 . 49 4 , 33 5 32 4 85 7 12 , 82 0 25 . Lo w e r M a l a d 75 - 24 4 56 5 . 4 5 11 8 57 8 12 5 98 7 02 2 25 . Lo w e r S a l m o n 75 - 69 3 . 74 9 94 4 62 6 25 . Mi l n e r 75 - 48 9 13 9 . 97 , 08 3 39 2 05 7 34 7 53 . Ox b o w H a t c h e r y 75 - 07 0 . 4 4 07 0 Ox b o w 75 - 56 5 84 2 . 24 5 , 24 8 32 0 59 5 23 5 24 . Pa h s i m e r i o A c c u m . P o n d s 75 - 50 2 . 21 , 01 0 5, 4 9 3 20 4 26 . At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 5 ot 8 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 I . Pa h s l m e r i o T r a p p i n g 75 - 61 2 . 22 2 39 0 27 . Sh o s h o n e F a l l s 75 - 51 , 38 3 . 4 0 80 7 57 7 77 9 18 . Str i k e 75 - 23 8 87 0 . 17 3 07 6 79 5 01 6 21 . Sw a n F a l l s 75 - 83 5 94 6 . 31 2 31 8 52 3 62 9 61 7 31 . Tw i n F a l l s 75 - 89 3 77 3 . 31 4 , 39 6 57 9 37 7 12 2 32 . Tw i n F a l l s ( N e w ) 75 - 02 3 82 9 . 21 1 07 5 81 2 75 5 65 9 2.4 1 33 . Th o u s a n d S p r i n g s 75 - 91 0 . 4 6 22 8 68 3 02 9 Up p e r M a l a d 75 - 11 7 . 37 9 73 9 21 5 24 . Up p e r S a l m o n A 75 - 65 0 . 66 1 99 0 26 . Up p e r S a l m o n C o m m o n 75 - 27 , 70 8 . 4 7 70 8 To t a l A c c o u n t 33 6 95 0 42 9 . 86 3 97 8 08 6 45 2 13 4 40 2 30 . 4 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 09 6 09 3 . 28 4 48 1 , 49 8 43 3 05 1 69 7 18 7 03 2 OT H E R P R O D U C T I O N P L A N T 34 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 Sa l m o n D i e s e l Sq u a r e 11 , 95 9 . 95 9 Ev a n d e r A n d r e w s Sq u a r e 27 6 83 2 . 29 6 05 4 98 0 77 9 13 4 , 94 1 29 . Be n n e t t M o u n t a i n Sq u a r e 01 2 94 0 . 66 5 96 2 , 27 6 89 2 34 . To t a l A c c o u n t 34 1 30 1 73 2 . 35 8 67 8 94 3 05 5 16 2 83 3 30 . 4 34 2 . 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 61 , 30 6 . 30 6 Ev a n d e r A n d r e w s Sq u a r e 43 3 , 4 2 3 . 24 9 65 2 18 3 77 2 12 8 29 . Be n n e t t M o u n t a i n Sq u a r e 02 5 88 1 . 10 1 , 33 1 92 4 55 0 78 4 34 . To t a l A c c o u n t 34 2 52 0 61 1 . 4 4 41 2 28 9 10 8 32 2 91 2 32 . 4 34 3 . PR I M E M O V E R S Ev a n d e r A n d r e w s Sq u a r e 67 6 95 8 . 16 7 56 1 50 9 39 6 93 2 52 2 29 . Be n n e t t M o u n t a i n Sq u a r e 28 0 , 07 5 . 33 2 21 6 74 4 26 8 34 . To t a l A c c o u n t 34 3 95 7 03 3 . 23 0 89 3 72 6 14 0 96 7 , 7 9 0 29 . 34 4 . GE N E R A T O R S Sa i m o n D i e s e l Sq u a r e 54 1 64 4 . 54 1 , 64 5 Ev a n d e r A n d r e w s Sq u a r e 16 6 03 4 . 65 6 93 8 50 9 09 7 25 4 54 6 29 . Be n n e t t M o u n t a i n Sq u a r e 47 , 97 7 , 78 1 . 7 7 60 1 , 4 8 3 ) 57 9 26 5 58 2 00 7 34 . To t a l A c c o u n t 34 4 68 5 46 1 . (4 0 2 90 0 ) 08 8 36 2 83 6 55 3 33 . 34 5 . 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 28 5 13 9 . 98 9 21 6 15 1 58 6 10 . Ev a n d e r A n d r e w s Sq u a r e 87 7 12 7 . 26 7 , 37 3 60 9 75 5 88 , 4 6 7 29 . Be n n e t t M o u n t a i n Sq u a r e 51 9 41 0 . 99 8 44 3 . 4 1 3 41 , 83 8 34 . To t a l A c c o u n t 34 5 68 1 67 8 . 41 2 36 0 26 9 31 9 15 0 89 1 28 . At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 6 o f 8 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 . 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 00 4 . 25 9 74 6 10 . 4 Ev a n d e r A n d r e w s Sq u a r e 38 0 97 1 . 35 4 . 6 0 2 02 6 37 0 79 2 29 . Be n n e t t M o u n t a i n Sq u a r e 13 2 . 12 9 00 3 11 6 34 . To t a l A c c o u n t 34 6 38 6 10 8 . 35 4 99 0 03 1 , 11 9 34 , 98 0 29 . 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 53 2 62 6 . 36 6 31 0 10 4 16 6 31 7 24 8 95 9 TR A N S M I S S I O N P L A N T 35 0 . lA N D R I G H T S A N D E A S E M E N T S 65 - 22 , 4 5 4 96 9 . 12 5 39 7 32 9 57 2 33 8 26 0 54 . 35 0 . RI G H T S O F W A Y 65 - 83 7 , 63 3 . 17 1 29 3 66 6 34 0 53 3 63 . 35 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 60 - (3 0 ) 77 9 60 9 . 53 6 76 1 27 6 73 1 61 8 95 8 47 . 35 3 . ST A T I O N E Q U I P M E N T 45 - (5 ) 24 5 79 0 68 0 . 93 7 91 1 17 9 14 2 , 30 5 06 1 , 62 5 35 . 4 35 4 . TO W E R S A N D F I X T U R E S 65 - (2 5 ) 00 3 , 4 8 0 . 04 6 58 5 93 , 4 5 7 , 76 3 92 4 , 4 4 4 48 . 35 5 . PO L E S A N D F I X T U R E S 55 - (6 0 ) 28 2 14 9 . 84 3 78 2 80 7 65 7 17 4 30 4 36 . 35 6 . 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 - R1 . (3 0 ) 12 0 01 7 11 3 . 63 6 90 9 11 1 38 5 34 0 30 5 95 4 48 . 35 9 . RO A D S A N D T R A I L S 65 - 31 8 35 1 . 24 3 74 7 74 , 60 4 13 4 23 . 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 98 7 . 21 9 54 2 38 5 51 5 14 0 31 2 12 , 4 8 4 21 2 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 - R2 . (3 0 ) 20 , 4 9 4 , 13 6 . 68 7 , 71 9 95 4 66 0 37 9 68 1 52 . 36 2 . ST A T I O N E Q U I P M E N T 50 - RO . (5 ) 14 2 95 8 35 8 . 67 9 37 1 11 3 , 4 2 6 90 3 69 5 79 3 42 . 36 4 . PO L E S , T O W E R S A N D F I X T U R E S 44 - R1 . (5 0 ) 19 4 , 70 1 , 58 1 . 4 7 99 1 , 02 4 20 2 , 06 1 , 34 8 6,4 0 7 09 2 31 . 36 5 . 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 - RO . (4 0 ) 91 9 00 0 . 12 5 36 5 10 2 36 1 , 23 5 91 7 , 57 7 35 . 36 6 . UN D E R G R O U N D C O N D U I T 60 - (2 0 ) 63 1 61 8 . 87 6 80 4 43 , 4 8 1 14 0 84 9 , 4 9 6 51 . 36 7 . 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 - S0 . (1 5 ) 16 2 35 0 09 2 . 34 9 27 2 13 1 , 35 3 , 32 7 19 9 , 4 8 8 1.9 7 41 . 36 8 . LI N E T R A N S F O R M E R S 37 - 31 8 76 4 96 9 . 13 8 26 2 , 72 1 16 4 56 4 00 0 33 7 67 2 30 . 36 9 . SE R V I C E S 35 - R2 . (4 0 ) 27 2 , 29 0 . 26 6 97 7 51 4 , 23 0 58 3 87 4 25 . 37 0 . ME T E R S 20 - 19 6 01 1 . 8, 4 7 5 98 3 72 0 02 4 35 0 58 1 11 . 37 0 . ME T E R S - A M R E Q U I P M E N T 15 - 4,4 2 6 24 3 . 4 3 10 4 , 83 0 32 1 , 4 1 4 29 9 , 33 4 14 . 4 37 1 . 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 - (5 ) 35 9 31 7 . 35 9 31 8 17 , 96 6 21 9 1. 4 37 1 . 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 - (5 ) 27 4 , 71 6 . 19 0 30 8 19 8 14 4 14 , 27 4 13 . 37 3 . 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 - R1 . (2 5 ) 06 7 06 9 . 77 1 , 81 6 31 2 , 01 9 16 6 22 6 13 . TO T A L D I S T R I B U T I O N P L A N T 09 2 41 5 40 5 . 41 7 , 14 1 , 50 8 86 4 , 28 6 41 0 21 4 30 7 2. 4 9 GE N E R A L P L A N T 39 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 - C H Q B U I L D I N G 10 0 - S1 . (5 ) 25 , 83 3 04 0 . 6,4 6 0 65 0 66 4 04 3 61 4 74 6 33 . 39 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 - E X C L . C H Q B L D G 50 - (5 ) 21 2 76 3 . 45 6 27 7 31 7 15 0 69 7 , 97 0 36 . 39 0 . LE A S E H O L D I M P R O V E M E N T S 30 - 34 5 25 3 . 3,4 1 3 75 2 93 1 50 1 18 9 34 7 20 . 39 1 . 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 - 78 6 38 3 . 74 8 94 9 03 7 43 6 58 5 50 5 10 . 39 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 . 22 , 69 6 31 4 . 66 3 , 4 0 1 83 2 91 3 53 1 , 61 4 24 . 39 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 . 86 7 , 4 3 2 . 30 1 , 4 1 6 56 6 01 6 40 0 30 2 13 . 39 2 . 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 - L2 . 32 2 58 0 . 12 4 14 3 11 7 , 79 2 10 9 39 2 . 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 S2 . 58 0 21 9 . 33 3 , 4 7 1 95 6 64 0 22 2 33 4 At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 7 o f 8 39 2 . 4 0 39 2 . 39 2 . 39 2 . 39 2 . 39 3 . 39 4 . 39 5 . 39 6 . 39 7 . 39 7 . 39 7 . 39 7 . 4 0 39 8 . 31 0 . 33 0 . 34 0 . 35 0 . 36 0 . 38 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 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 . - LA R G E T R U C K S ( N O N - HY 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 - L2 . 83 0 , 08 3 . 70 7 , 87 6 66 4 68 9 63 8 68 3 10 - L2 . 52 3 03 9 . 32 5 37 3 90 9 81 6 1.4 9 19 - 22 , 4 4 7 72 7 . 89 9 , 4 3 2 93 6 , 36 4 82 9 35 1 12 . 19 - 79 5 82 9 . 76 4 , 18 3 08 2 69 0 68 6 11 . 30 - S1 . 55 1 26 8 . 16 6 92 3 1, 4 9 6 52 7 77 6 21 . 25 - 98 2 36 0 . 46 7 , 70 9 51 4 , 65 3 00 1 5. 4 0 20 - 22 2 28 7 . 82 6 86 1 39 5 , 4 2 6 20 4 , 37 5 11 . 20 - 76 1 13 5 . 41 9 , 4 8 9 34 1 64 6 52 6 11 3 10 . 16 - 30 6 98 4 . 58 0 75 2 53 4 14 1 50 7 , 4 9 7 15 - 91 4 , 00 5 . 4 0 65 4 96 8 25 9 03 8 42 5 79 2 15 - 23 3 65 9 . 70 9 38 2 11 , 52 4 , 27 9 20 4 , 84 7 15 - 62 3 , 4 5 8 . 4 6 17 6 78 9 1,4 4 6 67 2 21 9 , 37 4 10 - 1, 4 2 5 70 4 . 77 6 04 7 64 9 65 7 11 6 95 6 15 - 91 0 34 9 . 97 9 89 7 93 0 , 4 5 4 27 8 , 6 2 6 20 6 17 1 90 3 . 15 7 74 0 11 8 26 6 63 6 43 5 82 0 46 7 , 92 5 73 8 . 51 3 31 4 85 1 40 4 , 15 7 12 0 45 7 49 8 16 7 30 4 . 52 3 , 4 5 0 . 40 2 74 5 . 2,4 6 0 25 9 . 60 7 , 31 4 . 76 0 76 4 . 92 1 83 9 . 50 7 84 7 57 8 . 40 4 15 7 , 12 0 51 3 31 4 , 85 1 87 , 4 5 7 49 8 . L I F E S P A N PR 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 - 27 O F T H I S R E P O R T . At t a c h m e n t N o . Ca s e N o . I P C - 08 - Id a h o P o w e r C o m p a n y Pa g e 8 o r 8