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HomeMy WebLinkAbout20081024Peseau Direct.pdfGIVE LLP LAW OFFICES 601 W. Bannock Street PO Box 2720, Boise, Idaho 83701 TELEPHONE: 208388-1200 FACSIMilE: 208388-1300 WEBSITE: ww.givenspursley.com Gary G. Allen Peter G. Barton Christopher J. Beeson Clint R. Bolinder Erik J. Bolinder Jeremy C. Chou William C. Cole Michael C. Creamer Amber N. Dina Elizabeth M. Donick Kristin Bjorkman Dunn Thomas E. Dvorak Jeffrey C. Fereday Justin M. Fredin Martin C. Hendrickson Steven J. Hippler October 24, 2008 Via Hand Delivery Jean Jewell Idaho Public Utilties Commission 472 W. Washington P.O. Box 83720 Boise, ID 83720-0074 Re: Debora K. Kristensen Anne C. Kunkel Jeremy G. ladle Michael P. lawrence Franklin G. lee David R. Lombardi John M. Marshall Kenneth R. McClure Kelly Greene McConnell Cynthia A. Melillo Christopher H. Meyer L. Edward Miller Patrick J. Miller Judson B. Montgomery Deborah E. Nelson Kelsey J. Nunez W. Hugh O'Riordan, lL.M. Terri R. Pickens Angela M. Reed Justin A. Steiner Scott A. Tschirgi, lL.M. J. Will Varin Conley E. Ward Robert B. White RETIRED Kenneth L. Pursley Raymond D. Givens James A. McClure ~~~.. ~ s-r-_::0m~(,0 01:;°C. ŠoO:;¡~.:L~"""'r"'" wc.i(fÕz IN THE MA ITER OF THE ApPLICA nON OF IDAHO POWER COMPANY FOR AUTHORITY To INCREASE ITS RATES AND CHARGES FOR ELECTRIC SERVICE Case Number: Case No. IPC-E-08-10 4489-34Our File: Dear Jean: Enclosed for filing please find an original and nine (9) copies of Dennis Peseau's Rebuttal Testimony in the above entitled matter. One copy has been designated as the reporter's copy, and a disk containing the testimony in ASCII format is also enclosed. Thank you for your assistance in this matter. :ßúL9 CEW/tma cc: Service List (w/enclosures) S:\CLilNTS\4489\34\CEW to JJewell re Direct Testimony of DPeseau.DOC -0:is:.-$ 7Jrn('¡n-..",,,.... r"'''' .(") ¡i RECEIVED 2l1 OCr 24 Ð& 'n ~: 1(1 IJTJd9~~oc~ ie ISS/ON Conley E. Ward (ISB No. 1683) GIVENS PURSLEY LLP 601 W. Banock Street P.O. Box 2720 Boise, ID 83701-2720 Telephone No. (208) 388-1200 Fax No. (208) 388-1300 cew~givenspursley .com Attorneys for Micron Technology, Inc. S:\CLllNTS\4489\34\D Peseau Direct Testimony (Final 1O-23-08).DOC BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION Case No. IPC-E-08-10 OF IDAHO POWER COMPANY FOR AUTHORITY TO INCREASE ITS RATES AND CHARGES FOR ELECTRIC SERVICE DIRECT TESTIMONY OF DENNIS E. PESEAU ON BEHALF OF MICRON TECHNOLOGY, INC. 1 Q. 2 A. 3 4 Q. 5 A. 6 7 8 Q. 9 10 A. 11 Q. 12 13 A. 14 Q. 15 A. 16 Q. 17 A. 18 19 Q. 20 21 A. 22 23 PLEASE STATE YOUR NAME AND BUSINESS ADDRESS. My name is Dennis E. Peseau. My business address is Suite 250, 1500 Liberty Street, S.E., Salem, Oregon 97302. BY WHOM AND IN WHAT CAPACITY ARE YOU EMPLOYED? I am the President of Utilty Resources, Inc. ("URI"). URI has consulted on a number of economic, financial and engineering matters for various private and public entities for more than twenty years. PLEASE DESCRIBE YOUR EDUCATIONAL BACKGROUND AND WORK EXPERIENCE. My resume is attched as Exhibit No. 701. HAVE YOU PREVIOUSLY TESTIFIED BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION? Yes, on numerous occasions for more than 25 years. FOR WHOM ARE YOU APPEARING IN THIS CASE? I am appearing on behalf of Micron Technology, Inc ("Micron"). WHAT IS THE PURPOSE OF YOUR DIRECT TESTIMONY? Micron has asked me to review Idaho Power Company's application and make appropriate recommendations to the Commission. PLEASE SUMMARIZE THE RECOMMENDATIONS YOU WILL BE MAKING IN THIS TESTIMONY. My testimony is divided into three sections. I wil first explain my concerns with Idaho Power's use of a forecasted test year. In the second section, I wil propose a number of adjustments to the Company's revenue requirement. In the third and final section of my DIRECT TESTIMONY OF DENNIS E. PESEAU - 2 IPUC Case No. IPC-E-08-10 1 2 3 4 Q. 5 6 A. 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Q. 30 31 testimony I wil explain why Idaho Power's cost of service studies are badly flawed, and offer a more reasonable cost of service alternative. Idaho Power's Forecasted Test Year PLEASE EXPLAIN WHAT A TEST YEAR IS AND THE ROLE IT PLA YS IN PUBLIC UTILITY RA TEMAKING? Every public service commission in the country uses the "test year" concept as the foundation for determining a regulated utilty's revenue requirement and rates. The traditional form of a test year has been succinctly described by the Iowa Utilties Board as follows: A rate proceeding before the Board begins with historical data. This is adjusted for known and measurable changes in costs not associated with a different level of revenue and revenues not associated with a different level of cost that wil occur within twelve months of the date of fiing by the utility. Typically, an historical test year is the latest calendar year; however, a test year can be any prior 12-month period of audited information. In a rate proceeding, the utility fies actual data for the period and proposes adjustments to revenues, expenses, assets, liabilties, and capital issuances. These changes are known as "pro forma adjustments. . ." Once the Board decides which adjustments are allowed and the resulting revenue requirement, the utilty fies new rates that remain in effect until a new rate case is brought. The goal in setting rates is to take the data from the historical test year and make adjustments to the historical data that more closely reflect the expected costs and revenues going forward. Iowa Utilties Board, Review of Utilty Ratemaking Procedures, Report to the General Assembly (Januar 2004), P. 6 (hereafter "Iowa Report"). YOU CHARACTERIZED THE ABOVE QUOTE FROM THE IOWA BOARD AS A DESCRIPTION OF A "TRADITIONAL" TEST YEAR. ARE OTHER TYPES OF TEST YEARS USED FOR UTILITY RA TEMAKING? DIRECT TESTIMONY OF DENNIS E. PESEAU . 3 IPUC Case No. IPC-E-08-10 1 A. 2 3 4 5 6 7 8 9 10 11 12 Q. 13 A. 14 15 16 17 Q. 18 19 A. 20 21 22 23 Yes. According to the Iowa Report, approximately 30 states use the traditional test year described above. Iowa Report, P. 8. Other states allow some form of forecasted results into the test year, although those that do often star the forecast process with historical data, and many impose other restrictions on the use of this data. See Iowa Report, P. 8-9. Another recent study of test year practices by the Nevada Public Utilities Commission provides furher details on a state-by-state basis. See Report to the tlh Session of the Nevada Legislature (May 10, 2006). Because both the Iowa and Nevada reports contain a detailed discussion of issues present in this case, I have attached the relevant portions of both to my testimony as Exhibit Nos. 702 and 703, respectively. In its present fiing, Idaho Power has modified its last proposed test year methodology to make some tracing of its proposed test year adjustments back to a historic test year possible, but only some. WHERE DOES THE IDAHO COMMISSION FIT IN THIS PICTURE? The Idaho Commission normally uses the traditional test year. But the Commission has also authorized the use of a "hybrid" test year, using approximately 6 months of actual test year data and 6 months of forecasted or budgeted data, provided the projections can be tested and verified before the close of the case. HOW DOES IDAHO POWER'S PROPOSAL IN THIS CASE COMPARE TO THE IDAHO COMMISSION'S NORMAL TEST YEAR METHODOLOGIES? Idaho Power's proposal is a significant departure from this Commission's normal test year practices. First, it has compiled historical data for the 2007 test year. It has then adjusted the 2007 data to forecasted 2008 levels, using a variety of methodologies. In addition, it has anualized many of the forecasted 2008 changes, so that the actual test year is actually centered in early 2009. DIRECT TESTIMONY OF DENNIS E. PESEAU - 4 IPUC Case No. IPC-E-08-10 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 Q. 14 15 A. 16 17 18 Q. 19 20 A. 21 22 23 24 25 26 27 CAN YOU BE MORE SPECIFIC ABOUT THE WAY IN WHICH IDAHO POWER FORECASTED 2008 CHANGES? In his testimony on behalf of Idaho Power, Greg Said described the general methodology as follows: The primary methods used to adjust historical 2007 data to the 2008 test year include trending of plant investments less than $2 milion using a compound growth rate, using "known and measurable adjustments" for plant investments of greater than $2 milion, and basing the growth of expenses and revenues upon compound growth rates. (Quotation marks are mine) Testimony of Gregory Said, P. 24, L. 7-13. HOW DOES THE COMPANY ATTEMPT TO JUSTIFY ITS DEPARTURE FROM PAST TEST YEAR PRACTICES? According to Mr. Said, "The fudamental reason that Idaho Power is utilzing a 2008 test year is to address curent concerns about regulatory lag." Testimony of Gregory Said, P. 27, L. 15-17. DO YOU FIND THIS ARGUMENT FOR A FORECASTED TEST YEAR PERSUASIVE? I personally do not. In the first place, I disagree with Idaho Power's implicit assertion that regulatory lag inevitably produces a revenue shortfall for the utility, even when incremental costs exceed embedded costs. Secondly, concerns about regulatory lag are not new-utilities have been making similar arguments throughout my career in this business. But the Idaho Commission has nevertheless consistently refused to allow the use of a fully projected test year, primarily because forecasting introduces a host of intractable problems. These problems fall under three general headings: (1) forecasts of this type are inherently inaccurate and uneliable, DIRECT TESTIMONY OF DENNIS E. PESEAU - 5 IPUC Case No. IPC-E-08-10 1 2 3 4 Q. 5 6 A. 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 (2) they are difficult if not impossible to verify, and (3) their use in ratemaking creates a perverse set of incentives and temptations for the utility and a structural bias in the ratemaking process. WOULD YOU PLEASE EXPLAIN THE DIFFICULTY IN MAKING ACCURATE FINANCIAL FORECASTS? First of all, it is important to carefully explain what is really at issue here. There is undeniably a place for forecasts in ratemaking. Idaho Power's annual power cost adjustment (PCA) provides a perfect example. In the PCA proceedings, power supply costs are forecasted using a carefully constructed and agreed upon model, based on projected stream flows provided by an independent third pary. At the end of the year, these predictions are, in effect, "trued up" to actual results. Similarly, many pro forma changes that are annualized during the test year, and "known and measurable" changes that occur after the close of the test year, are often a form of forecasting. Even if they don't occur exactly as forecast, there is nevertheless a very high degree of certainty about the probabilty of the forecasted event and its likely magnitude. The classic example is a nearly finished generating unit that is scheduled to come on line after the close of the test year. These "forecasts" are qualitatively different than the forecasts Idaho Power is using in this case, where it is attempting to project future costs and revenues in myriad accounts, generally by using a simple assumed compound annual growth rate. By definition, these across-the-board forecasts are either "unown" or "uneasurable" or both. In essence, they are simply one party's guess about future trends, and that guess DIRECT TESTIMONY OF DENNIS E. PESEAU - 6 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 Q. 12 13 14 A. 15 16 Q. 17 A. 18 19 20 21 22 23 can neither be confirmed nor refuted because it is simply an opinion about the unowable future. Actual recorded results stand on a much different footing. They can be audited and verified. At least within the limitations of GAAP and regulatory accounting rules, they are a matter of fact. That is why SEC regulations require companies to issue anual reports based on audited results rather than budgets. Sarbanes-Oxley now requires the top levels of management to verify, under penalty of law, that those reports are basically true and correct. Conversely, when management issues what are called in the trade "forward looking statements," they typically come with a legal disclaimer to the effect that they are not statements of fact and are not to be relied upon for investment decisions. YOUR FINAL OBJECTION TO THE USE OF A PROJECTED TEST YEAR is THAT IT WILL BIAS RESULTS IN FAVOR OF THE UTILITY. THIS is SOMETHING OF AN INFLAMMATORY STATEMENT. WHAT is YOUR EXPLANATION? I am not talking about Enron style fraud here. What I am talking about here is a systemic bias that has little or nothing to do with fraudulent activities. WHAT DO YOU MEAN BY THE TERM "SYSTEMIC" BIAS? It is obvious that Idaho Power's board and management are primarly responsible to the Company's shareholders. Ifrates and ultimately rates of return are dependent on forecasts, then there is every incentive for management to overestimate costs and underestimate revenues. Then it becomes a game of "catch me if you can" for the PUC staff and other paries. This point seems so obvious to me that it doesn't require further elaboration, but those who wish to see the argument fleshed out in detail can peruse Exhibit Nos. 702 and 703. DIRECT TESTIMONY OF DENNIS E. PESEAU - 7 IPUC Case No. IPC-E-08-10 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Q. 23 WHY DO YOU DISAGREE WITH IDAHO POWER'S "IMPLICIT ASSERTION" ABOUT THE EFFECT OF REGULATORY LAG? Idaho Power is arguing that a differential between embedded and incremental costs, coupled with system growth and general inflation, will invariably produce a revenue shortfall as a result of regulatory lag. The fundamental flaw in this argument is that it cherry picks the data by focusing only on factors that tend to increase revenue requirements. Idaho Power's argument would be correct ifit was preceded by the caveat "all other things being equal." But all other things are never equal or static for a complex economic entity like Idaho Power. While it is true that system load growth and general inflation tend to increase costs, other prevailng trends decrease them. These countervailng factors include such items as labor productivity gains, effciency improvements, and greater economies of scale. Other major cost inputs, the most notable of which are interest rates and natural gas prices, move in unpredictable ways, and they can either increase or decrease costs significantly. In short, regulatory lag is like financial leverage-it can work both ways. Whether it helps or hurs a utilty, or has no effect, depends on the circumstances. To his credit, Idaho Power's witness Ric Gale acknowledges this fact. As Mr. Gale points out, "The impact of regulatory lag is dependent on the situation-if costs are not going up faster than rates, then the utility is not hared and may even be helped by lag." But Mr. Gale then goes on to allege that "Idaho Power is not in that situation and wil not likely be for the foreseeable future." Testimony of John R. Gale, P. 1, L. 1-6. DO YOU DISAGREE WITH MR. GALE'S VIEWS ABOUT THE "FORSEEABLE FUTURE?" DIRECT TESTIMONY OF DENNIS E. PESEAU - 8 IPUC Case No. IPC-E-08-10 1 A. 2 3 4 5 6 7 8 9 Q. 10 A. 11 12 13 14 15 16 Q. 17 18 A. 19 20 21 22 23 Given the economic circumstances we are facing today, Mr. Gale's assumption about the "foreseeable future" is demonstrably wrong. In fact, as I will explain later, the prevailng cost trends are now working in Idaho Power's favor by tamping down load growth and lowering costs. But before I tur to a discussion oftoday's new realities, I think it is important to point out that the historical record shows that there have been long periods of time in recent years when regulatory lag did not produce a revenue shortfall for Idaho Power, notwithstanding the presence of continuing system growth, general inflation, and an embedded/incremental cost differentiaL. PLEASE DESCRIBE THE HISTORICAL EVIDENCE YOU JUST REFERENCED. If we look back over the last 15 years, we see that nearly a full decade passed without a rate case prior to Idaho Power's 2003 fiing. Avista and Pacificorp experienced a similarly long hiatus between rate cases during roughly the same time frame. In Pacificorp's case, this respite can be parially attributed to agreed upon merger and acquisition related rate freezes. But, to the best of my knowledge, neither A vista nor Idaho Power were under similar constraints. WHAT CONCLUSIONS DO YOU DRAW FROM THIS TEN YEAR SUSPENSION IN RATE CASES? Investor owned utilties are for-profit institutions, and neither Idaho Power nor A vista has shown any reluctance to engage inJrequent rate cases when they believed they had a revenue shortfall, either before or after the 1994-2003 decade. Therefore, I conclude that these companies generally believed they were earing a fair retur during this approximately 10 year time period, notwithstanding the very long lag after the initial rate determination. DIRECT TESTIMONY OF DENNIS E. PESEAU - 9 IPUC Case No. IPC-E-08-10 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 16 Q. 17 18 19 A. 20 21 22 23 WAS THAT BECAUSE THE CONDITIONS MR. GALE IS DESCRIBING IN 2008 WERE DIFFERENT DURING THAT TIME FRAME? No. The Consumer Price Index showed general inflation during the 90s holding relatively steady at an annual rate of a little less that 3%, very near the curent CPI rate today. According to Value Line, Idaho Power's book value per share steadily increased throughout the 1990s, as did capital spending per share in most years. This indicates that Idaho Power was growing at a fairly steady pace during that period. Finally, just based on my experience in this industry and in following Idaho Power over that time frame, I can say with confidence that its incremental capital costs also exceeded embedded costs then, just as they do now. Noticeable exceptions were the drop in wholesale prices with transmission access, and the heat rate improvement in new combustion turbines. So conditions then were very similar to the circumstances described in Mr. Gale's testimony. SO WHY DIDN'T THE LONG REGULATORY LAG BETWEEN THE SETTING OF RATES IN THE EARLY 90S AND THE GENERAL RATE CASE FILED IN 2003 PRODUCE REVENUE DEFICIENCIES? I couldn't say without undertaking a complex and lengthy study. I suspect the persistent decline in capital costs and fuel prices from the highs of the early i 980s, together with productivity and efficiency improvements, the adoption of anual power cost adjustments, and other factors, all played a par. But my point is that history shows that for roughly two-thirds of the last 15 years, regulatory lag was benign from the utility's DIRECT TESTIMONY OF DENNIS E. PESEAU - 10 IPUC Case No. IPC-E-08-10 1 2 3 4 5 Q. 6 7 8 A. 9 10 11 12 13 14 15 Q. 16 A. 17 18 19 20 21 22 23 point of view. It also shows that neither system growth, general inflation, nor a differential between embedded and incremental costs means that regulatory lag will inevitably produce a revenue requirement shortfall. Idaho Power's presumed cause and effect relationship between these items simply doesn't exist. YOU EARLIER STATED THAT MR. GALE'S FORECAST OF THE "FORSEEABLE FUTURE" IS DEMONSTRABLY WRONG. WOULD YOU PLEASE EXPLAIN THAT STATEMENT? When Mr. Gale drafted his testimony, presumably sometime in the spring of2008, he effectively assumed that the past was prologue; that Idaho Power would continue to experience strong system growth, fed in large measure by the continuation of the housing and construction booms, and that costs, paricularly fuel and commodity costs, would continue to escalate at marginal rates well in excess of embedded costs. These assumptions are wildly at odds with current realities, and are almost certain to remain so through at least the first half of2009. WHY DO YOU SAY THAT? When Mr. Gale was writing his testimony, he could not have foreseen the complete collapse of the biggest housing bubble in history, followed by what is generally regarded as the worst financial crisis since the Great Depression. In only a few short weeks we have witnessed a once unthinkable destruction of some of the nation's largest financial institutions, followed by the parial or complete nationalization of others, such as Fanie Mae and Freddie Mac and most of the nation's largest banks. This catastrophe has predictably spiled over into the "real" economy. In the words of Merril Lynch's chief investment strategist, Richard Bernstein, "We have DIRECT TESTIMONY OF DENNIS E. PESEAU - 11 IPUC Case No. IPC-E-08-10 1 progressed beyond a global credit crisis. This is now a global economic crisis." 2 Baron's, P. M3 (Oct. 13,2008). The evidence for Mr. Bernstein's view is all too 3 familar to all of the paries in this proceeding, so I will not belabor it at length. But I 4 think it is important for the record to contain a least some ilustrations of the dire 5 economic circumstances we are facing. 6 As this testimony is being finalized, the Standard and Poor's 500 stock index is 7 down about 40% year to date, with most of the world's other exchanges reporting similar 8 or even greater losses. The housing market is at a virtual standstil, except for 9 foreclosures ruing at the rate of about 300,000 per month. Newsweek, P. 40 (Oct. 20, 10 2008). Credit card delinquencies have roughly doubled in the last year, with even the 11 strongest issuer (American Express) reporting uncollectibles of roughly 6.7%. Wall 12 Street Journal, P. C1 (Oct. 20, 2008). The Federal Reserve just reported that industrial 13 production fell 2.8% in September, the worst monthly loss since 1974. Reuters Wire 14 Service (Oct. 17,2008). Not surprisingly, unemployment has increased for nine straight 15 months by roughly 33% to (a probably understated) rate of6.1 %. Newsweek P. 39 (Oct. 16 20, 2008). 17 We don't have comparable figures for all these categories for Idaho alone or 18 Idaho Power's service territory, but there is plenty of anecdotal evidence that Idaho is not 19 immune from the unfolding national disaster. Home foreclosures in Ada and Canyon 20 counties are up 137% for the year, and ruing at the rate of about 460 per month. Idaho 21 Statesman, Business Section P. 1 (Oct. 21,2008). As of September, 2008, Idaho 22 unemployment has increased 86.6% in the last year, and my client, and the state's largest DIRECT TESTIMONY OF DENNIS E. PESEAU - 12 IPUC Case No. IPC-E-08-10 1 2 3 Q. 4 A. 5 6 7 8 9 Q. 10 11 A. 12 13 14 15 16 17 18 19 Q. 20 21 A. 22 23 private employer, has just anounced layoffs for about 1500 employees, equal to about 15% of its local workforce. ARE THERE ANY BRIGHT SPOTS IN THIS ECONOMIC PICTURE? Not many. About the only thing one can point to is the precipitous drop in commodity prices, particularly oil and natural gas. Oil prices now stad at less than $70Ibarrel, down from a 52 week high of$145, and natural gas prices are at $6.53/mmbtu, down from a 52 week high of $13.57. This will tap down the inflation rate, and perhaps lead to short term deflation for both consumers and companies alike. WHAT DOES ALL THIS HAVE TO DO WITH REGULATORY LAG AND THE USE OF A FORECASTED TEST YEAR? Under these circumstances, the use of an historical test year, properly adjusted for known and measurable changes, is not likely to produce meaningful regulatory lag. In fact, it could quite easily produce regulatory lead, in which historical data overstates actual expenses and understates earnings. Furthermore, it makes Idaho Power's forecasted test year, which is premised on a continuation of steady system load growth and a furher rapid climb in already high costs, implausible to the point of impossibilty, as I wil show in the next section of my testimony which discusses proposed adjustments to its revenue requirement. SO WHAT IS YOUR RECOMMENDATION TO THE COMMISSION REGARDING IDAHO POWER'S USE OF A FORECASTED TEST YEAR? I personally believe that, even in normal circumstances, the type of general, across-the- board expense increases Idaho Power is forecasting in this case are too unreliable for use in ratemaking, and that they are likely to be biased in the Company's favor as well. DIRECT TESTIMONY OF DENNIS E. PESEAU - 13 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 Q. 11 12 A. 13 14 15 16 17 18 19 Q. 20 21 A. 22 23 Given the economic circumstances we now find ourselves in, the use of a forcasted test year that essentially posits the continuation of the now deflated boom of the early years of the century is nonsensical on its face. Therefore, I believe the most accurate method would be to use the normal 2007 historical test year, adjusted for known and measurable changes. But if the Commission should disagree, then I strongly urge it to adopt some limitations or "sideboards" on the use of forecasts that I wil describe in the following section of my testimony dealing with revenue requirement issues. Revenue Requirement Adjustments PLEASE DESCRIBE THE FIRST REVENUE REQUIREMENT ISSUE YOU WILL BE ADDRESSING. The first issue is also the simplest, and it has to do with net power supply expenses. The forecasted increase in this expense is the largest single component of Idaho Power's $67 milion rate increase request, accounting for approximately $23.7 milion of that total. This forecast is, in tur, primarily dependent on two interrelated elements. The first has to do with the delay of approximately 62 average megawatts of PURP A generation previously scheduled to come on line during 2008. The second factor in the forecasted increase is projected natural gas prices. PLEASE EXPLAIN WHY THE PURPA SHORTFALL AND NATURAL GAS PRICES ARE INTERRLATED? Most merchant plants and virtually all of the peaking generators in the Pacific Northwest are natural gas fired. Consequently, when a regional utilty experiences a shortfall in system resources, such as the PURP A plant delays at issue here, the biggest single factor DIRECT TESTIMONY OF DENNIS E. PESEAU - 14 (PUC Case No. IPC-E-08-10 1 2 3 4 5 6 Q. 7 A. 8 9 10 11 12 13 Q. 14 A. 15 16 17 18 Q. 19 A. 20 21 22 in determining the price of replacement power is the price of natural gas to fuel the replacement generation. I should point out that this is not a direct or linear relationship because the Idaho Power net power supply expense model is very complex and considers a host of factors. But it is nevertheless true that there is a strong correlation between natural gas prices and replacement power costs. HOW DOES THAT RELATIONSHIP PLAY OUT IN THIS CASE? At the time Idaho Power prepared its testimony in this case, it used a March 2008 NYMEX natural gas price forecast averaging about $1 O/mmbtu. As my testimony is being prepared in mid-October of 2008, actual natural gas prices, as well as gas price forecasts are under $7/mmbtu. This approximate 30% reduction in prices wil, of course, have a significant effect on regional electricity prices and Idaho Power's net power supply expenses for the test year. CAN YOU QUANTIFY THAT EFFECT WITH PRECISION? Not precisely, because I do not have access to Idaho Power's proprietar power supply modeL. I am sure, however, that use of the current natural gas prices in the net power supply expense model would eliminate all or a very substantial portion of the forecasted increase in net power supply expenses. WHY DO YOU SAY THAT? Because current natural gas prices are relatively close to the prices the Commission used to determine PURP A rates by using a modeled combined cycle natural gas generator as a surrogate for market prices. If both the PURP A model and net power supply expense model are performing as they should, the implied result would be a relatively minimal DIRECT TESTIMONY OF DENNIS E. PESEAU - 15 IPUC Case No. IPC-E-08-10 1 2 3 Q. 4 5 6 A. 7 8 9 Q. 10 11 A. 12 13 14 15 16 Q. 17 18 19 A. 20 21 22 23 gap between the price Idaho Power would have paid for the missing PURP A generation and the cost of replacement power. DID YOU REQUEST THAT IDAHO POWER RE-RUN ITS POWER SUPPLY MODEL TO REFLECT THE APPROXIMATE 25-30% REDUCTION IN NATURAL GAS PRICE FORECASTS? Yes. Micron data requests Nos. 21-23 asks for this information. Unfortunately, the requests apparently were not sufficiently clear. Nonetheless, Idaho Power produced 2 re- runs of its model in response to Micron's requests. WHAT DIFFERENCES IN NET POWER SUPPLY COSTS, IF ANY, DID THESE RE- RUNS PRODUCE? The actual production request and response is attached as Exhibit No. 704. Pages 2 and i 3 contain the results of the re-rus using curent natural gas prices. These two re-rus list net power supply costs of$64,153,700 and $62,142,900. This compares with the Company's fied net power supply expense of $88,421,200, a decrease of approximately $24 millon to $26 milion. ARE YOU PROPOSING THAT TEST YEAR NET POWER SUPPLY EXPENSES BE REDUCED BY THE APPROXIMATE $25 MILLION COST REDUCTION SHOWN IN YOUR EXHIBIT NO. 704? Not exactly. Since I do not have access to the Company's power supply model, and the outputs supplied by Idaho Power were not prepared under my supervision and control, I cannot verify whether the Company successfully made all necessary adjustments to its modeling. I can only state that the exhibit's dramatic reduction in net power supply costs is about what I expected, given the sizable decline in expected natural gas prices. DIRECT TESTIMONY OF DENNIS E. PESEAU - 16 IPUC Case No. IPC-E-08-10 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 Q. 14 15 A. 16 17 18 19 HOW SHOULD THE COMMISSION DEAL WITH THIS ISSUE IN THIS PROCEEDING? NYMEX real time and futures prices are published by a variety of sources and are readily verifiable. So my ideal solution would be to have the Commission direct the Staff or Idaho Power rerun the model using the most current available prices just before an order is issued in this case. Unfortunately, counsel informs me that there may be a legal problem with the development of evidence after the close of proceedings in this case. So, as a next best solution, I would suggest that the Staff should supply updated model results with their rebuttl testimony fiing. Failing that, the Commission should use the re-rus of the model, with now current gas prices, contained in Exhibit No. 704. This would, of course, completely negate Idaho Power's forecasted $23.7 milion net power supply cost increase. ARE THERE ANY OTHER REVENUE REQUIREMENT ISSUES THAT ARE DlRECTL Y RELATED TO IDAHO POWER'S FORECASTS? Yes. Idaho Power has chosen to inflate its 2008 individual operations and maintenance (O&M) line items by either a three or five year historical compound annual growth rate. Company Exhibit No. 41 shows that most of these anual growth rates fall within the range of 7 -11 %. No rationale is provided for the use of this inflator, other than the argument that this methodology is "transparent" and easy to explain. DIRECT TESTIMONY OF DENNIS E. PESEAU -17 IPUC Case No. IPC-E;.08-10 Idaho Power Company O&M Expenses Adjusted by Compound Growth Rates 1 IPC IPC ¡PC Expense 2007 Actual Proposed Increas Percnt Steam Operation Expense 18,979,077 20.333,969 1,364,892 7.14% Steam Maintenanc Expense 29,479,799 31,584,657 2,104,858 7.14% Hydro Operation Exense 24,394,953 26,353,868 1,968,915 8.03% Hydro Maintenance Expense 8,551,183 9,237,843 686,660 8.03'/0 Oth Power Operaion 1,188,339 1.328,087 139,748 11.6% Olh Power Maintenance 908,885 1,015,770 106,885 11.76% Load oonlrol 77.489 86,602 9,113 11.76% Ot~r Expenses 2,4$0,96 2,739,193 288,233 11,76% Transmission O&M 16,188,474 16,832,775 644.301 3.98% DisttibutionO&M 44,GQ1,780 44.1)13,992 312,212 070% Customer ACooUnls 16,065,646 16,075.185 9,$39 0.06% CusteimerService 9,607,619 9,613,384 5,765 0.06% Admin & General 89,376,659 97,787,203 8,410,544 9.41% Tolal 261,870,863 277,902.528 16,031,66$6.12% Max Increase ll 2% Adjustment $,237,417 (10,794,248) 2 This is simply not an adequate reason for the use of percentage inflators that are 3 shockingly high by any measurement. They are well above the system load growth rate, 4 which Mr. Said projects at 1.9% a year, as well as the growth in number of employees. 5 They are also well above the Producer Price Index ("PPI") inflation rate, which is 6 ruing in negative territory at this writing. 7 Barring very unique circumstances, no well run utilty should experience 8 prolonged O&M growth rates of this magnitude for any extended period of time, and this 9 is doubly true when prices for items like gasoline and other commodities are in decline as 10 they are now, the Producer Price Index has dipped into negative territory, and the country 11 is likely either in, or entering, what could be a nasty recession. This is paricularly true 12 for the Administrative and General ("A&G") expense category, which comprises more 13 than half the forecasted O&M increase, and is forecasted to rise at a rate well in excess of 14 9%. A&G expenses consist of items like office supplies, offce salaries, and advertising DIRECT TESTIMONY OF DENNIS E. PESEAU - 18 IPUC Case No. IPC-E-08-10 1 2 3 Q. 4 A. 5 6 7 8 9 10 11 12 13 14 15 16 17 A. 18 19 20 21 22 23 that are subject to considerable management discretion and control, and should be one of the first places to look for savings when times get tough, as they certainly are now. HOW SHOULD THE COMMISSION DEAL WITH THIS ISSUE? My preferred solution is to eliminate all of the across-the board inflators and accept only known and measurable adjustments to the historic test year. But if general price inflation forecasts are allowed, this is one of those instaces where some objective standard must be used to limit the use of a generic inflator in order to provide efficiency incentives and to temper the utilty's incentive to select the highest possible method of forecasting expenses. I have suggested three possible objective caps above-the PPI index, the rate of system load growth, or employee load growth. Any of these three would effectively cap the O&M inflator at no more than 2%. Anyone of these three inflators makes Idaho Power far better off than under the previous, more traditional test year concepts, while providing safeguards for the ratepayers. A 2% cap would reduce the requested revenue increase by approximately $10.8 milion, as shown on Exhibit 705. WOULD YOU PLEASE EXPLAIN THE NEXT REVENUE REQUIREMENT ISSUE YOU HAVE IDENTIFIED? Idaho Power's forecasted test year results in a proposed increase in rate base of over $280 milion. Approximately $190 milion of this total is attributed to "known and measurable" rate base adjustments during 2008, and the remaining $91 milion is due to annualizing the impact of these additions, i. e., treating them as if they were in rate base for the entire year. While such anualizing adjustments may be appropriate for an historic test period, in my opinion they are totally inappropriate for a future test period. In any historical test DIRECT TESTIMONY OF DENNIS E. PESEAU - 19 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 Q. 10 11 A. 12 13 14 15 16 17 18 19 20 21 period, additions to rate base will be made throughout the period. Actual eared retur on rate base wil depend on income and actual in service dates for rate base additions. Setting rates based on the assumption that some assets wil be in rate base for the whole period, when in fact they are not, ignores reality and introduces numerous complexities that require secondary forecasts about the associated revenues and other items. Furhermore, it effectively creates a rate base that is actually representative of the 2009 test year or beyond, until the next major plant addition comes on. This simply tilts the playing field too far in Idaho Power's direction. CAN YOU PROVIDE AN ILLUSTRATION OF THE DIFFICULTIES ASSOCIATED WITH THE SECONDARY FORECASTS YOU REFERRD TO ABOVE? Yes. Mr. Said's Exhibit No. 52, attached here as my Exhibit No. 706, ilustrates this problem very clearly. In Mr. Said's exhibit, the approximate $13 milion requested increase in costs (roughly $91.3 milion plant anualization * .0855 (retur) * 1.642 (tax gross up)) compares with Idaho Power's proposed offsetting revenue annualization ofa paltry $1,489,324, also shown on Exhibit 706. Idaho Power's proposed "matching" of annualized costs and revenues comes out in favor of shareholders over ratepayers by a factor of nine to one. This seems to me indefensible and unreasonable on its face. Furthermore, with Idaho Power on record as intending to seek anual rate increases for at least the next few years, presumably including a rate increase in 2009, the case for forecasted anualization to capture 2009 results is extremely weak, at best, particularly when the anualized results are so blatantly skewed in the utilty's favor. DIRECT TESTIMONY OF DENNIS E. PESEAU - 20 IPUC Case No. IPC-E-08-10 1 2 3 4 Q. 5 6 7 A. 8 9 Q. 10 11 A. 12 13 14 15 16 17 18 19 20 21 22 I urge the Commission to deny the Company's proposed $91.3 milion Plant anualization adjustment. This would decrease the Company's requested revenue requirement increase by about $12.8 milion. WHAT is YOUR RESPONSE TO IDAHO POWER'S REQUEST FOR THE INCLUSION OF RELICENSING CONSTRUCTION WORK IN PROGRESS ("CWIP") IN RATE BASE? I am adamantly opposed to the inclusion of the forecasted 2009 relicensing costs of$7.6 milion, both as a matter of principle and for a number of practical reasons. WOULD YOU PLEASE EXPLAIN THE "MATTER OF PRINCIPLE" INVOLVED IN THIS ISSUE? Perhaps the best way to begin is with a brief general discussion of what is often referred to as the "regulatory compact" between an investor owned utilty, such as Idaho Power, and its ratepaying customers. Since I am an economist and not an attorney, I wil not discuss the various statutes and cour decisions that flesh out this "compact," but instead describe the situation as economists understand it. As a general rule, de jure monopolies are fudamentally at odds with the competitive free market system that characterizes most of the American economy. We have chosen, however, as a matter of public policy, to make an exception to this general rule for certain utility services like the provision of electricity, primarily on the grounds that the duplication of facilties by competing providers would be inefficient and wastefuL. Thus, an investor owned utility like Idaho Power has an exclusive franchise to provide electric service within its franchise area. DIRECT TESTIMONY OF DENNIS E. PESEAU - 21 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Q. 17 18 A. 19 20 21 22 23 In retur for this exclusive monopoly, the utilty is obligated to raise the necessar capital and make appropriate investments to enable it to provide reasonable, non- discriminatory service to all who request it. The ratepayers' side of the compact is an obligation to pay the reasonable costs of providing this service, generally consisting of the reimbursement of the utility's prudently incured expenses, plus a fair opportunity to ear a reasonable return or profit on investments that are "used and useful" in the provision of electric service. It is important to point out that, contrary to a widely held misperception among the general public, an investor owned utility's investments are not risk free, nor are its profits guaranteed. This is primarily due to the fact that public service commissions are charged with the duty of regulating the investor owned utilties in a maner that, as nearly as possible, imposes the financial discipline and operating efficiencies that would otherwise be provided by competitors or the threat of competition. One of the tools the commissions use to replicate the effects of competition is, of course, the disallowance of imprudently incurred expenses and nonproductive capital investments in ratemaking. WHAT DOES THIS GENERAL DESCRIPTION OF THE REGULATORY COMPACT HAVE TO DO WITH IDAHO POWER'S CWIP REQUEST? From an economist's point of view, the fundamental problem with CWIP is that it breaks the regulatory compact in a way that mitigates effciency incentives and is fundamentally unfair to ratepayers. Capitalists all over the world understand that when they make an investment in new production facilities they are putting their money at risk of a parial or total loss, and that they wil see no return of, or on, their investment until the facilties actually produce a marketable output. These considerations force management to make DIRECT TESTIMONY OF DENNIS E. PESEAU - 22 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 12 Q. 13 14 15 A. 16 17 18 19 20 21 22 23 careful and frugal investment decisions and to implement them as rapidly and efficiently as possible. But when a utilty is allowed to place CWIP in rate base, these powerfl efficiency incentives disappear. In essence, the public misconception I mentioned earlier becomes correct-utilties are now guaranteed a risk free profit. Investments pay the same whether they are productive or not, and there is no need to proceed with construction as dilgently and efficiently as possible because the completion date and the beginning of productive output are irrelevant. Since the state, acting through the public utilties commission, wil forcibly extract compensation from the public for good and bad performance alike, there is no incentive to perform. History is replete with examples of the folly of this approach. YOU HAVE EXPLAINED WHY YOU OPPOSE CWIP IN PRINCIPLE, BUT YOU ALSO STATED THAT IT IS "FUNDAMENT ALLY UNFAIR TO RA TEPA YERS." WOULD YOU PLEASE EXPLAIN THAT STATEMENT? Including CWIP in rate base essentially converts Idaho Power's ratepayers into involuntar investors. They wil be investing in the Company's relicensing effort for the Hells Canyon projects. If successful, this will result in an immensely valuable asset for Idaho Power Company's shareholders, but the ratepayers wil not get the ownership stae they would normally be entitled to for their investment. This problem is compounded by the fact that the utilty's CWIP wil earn its normal rate of retur, which is premised on the idea that utility shareholders are bearing the investment risk, when it really should receive no more than the much smaller risk free rate of return for investments funded by ratepayers rather than shareholders. DIRECT TESTIMONY OF DENNIS E. PESEAU - 23 IPUC Case No. IPC-E-08-10 1 Q. 2 3 4 5 6 A. 7 Q. 8 9 A. 10 11 12 13 14 15 16 17 18 19 20 Q. 21 22 A. 23 PERHAPS THE RA TEPA YERS SHOULD GET WHAT WARRN BUFFETT is REPORTED TO HAVE RECEIVED FOR HIS CASH FLOW INFUSION IN GENERAL ELECTRIC AND GOLDMAN SACHS-PREFERRD STOCK PA YING ABOUT A 10% DIVIDEND AND STOCK WARRNTS THAT WILL CAPTURE ANY UPSIDE IN THE COMPANIES' FORTUNES. Not under Idaho Power's proposaL. SO WHAT DO THE RA TEPA YERS GET UNDER IDAHO POWER'S CWIP PROPOSAL? Under Idaho Power's proposal, the ratepayers would get, in return for their cash infusion, a "Regulatory Asset" amortized over the life of the plant asset. Testimony of Catherine M. Miler P. 13, L. 9-19. Assuming that the plant life is on the order of30 years, this amounts to a 30 year unsecured loan at 0% interest. Moreover, the consumers have to pay for the taxes Idaho Power wil incur on this cash infusion, which turns the total rate impact into roughly $12 millon dollars, rather than the $7.6 milion Idaho Power would actually receive. At a time when approximately 40% of households are carring significant credit card debt, this amounts to many ratepayers borrowing at double digit interest rates to make an unsecured, interest free, 30 year loan to an investor owned utilty whose borrowing costs are far below theirs. This Idaho Power proposal should be rejected in its entirety. ARE THERE ANY OTHER REVENUE REQUIREMENT ISSUES YOU WISH TO ADDRESS? Just one. About $17 milion of Idaho Power's requested rate increase is tied to its request for an increase in its return on equity. I do not intend to make a formal presentation on DIRECT TESTIMONY OF DENNIS E. PESEAU - 24 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 Q. 8 9 10 11 A. 12 13 14 15 16 17 Q. 18 A. 19 20 21 22 this subject, although I believe the Staff and DOE wil do so. But I would like to note for the record that it is my understanding that the Commission is entitled to consider "all relevant matters" in rate cases. The economic circumstances Idaho Power's customers are facing seem to me very relevant, and I have great difficulty imagining a rationale that would justify an increased return on equity in the face of the economic difficulties we are facing. EVEN WITHOUT A FORMAL STUDY, ARE YOU ABLE TO ASSESS THE V ALIDITY OF IDAHO POWER'S REQUEST FOR AN INCREASE IN RETURN ON EQUITY ("ROE") FROM THE 10.25% DETERMINED IN 2007 TO THE 11.25% NOW BEING REQUESTED? Yes. I have reviewed several ofIdaho Power witness Dr. Avera's testimonies over the years, in Idaho and other jurisdictions. Dr. Avera's approach to estimating his ROE here is the same as in the 2007 Idaho case. It is therefore a fairly easy matter to determine whether his financial indicators, market interest rates and Idaho Power risk measurements do, or do not, warrant an increase or decrease from the currently allowed ROE of 10.25%. I conclude from the analysis below that no change is necessary. PLEASE REVIEW YOUR ANANL YSIS OF DR. AVERA'S ROE ESTIMATES. Dr. A vera relies on standard measures of interest rates, risk measures (beta) and growth rates in implementing his DCF (discounted cash flow), CAPM (capital asset pricing model) and his comparable earnings approaches. We can compare these key financial determinants used by Dr. A vera in this case (2008) with the same determinants he used in 2007. This comparison indicates that his 2008 ROE estimate should be slightly lower DIRECT TESTIMONY OF DENNIS E. PESEAU - 25 IPUC Case No. IPC-E-08-10 1 2 3 Q. 4 A. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 than, or at best equal to, his 2007 estimate. Thus, a reasonable retu on equity should be no more than the retur of 10.25% the Commission found fair and reasonable in 2007. PLEASE BRIEFLY DESCRIBE THE KEY COMPONENTS OF THIS COMPARISON. Dr. Avera's 2008 long-term Treasury rates (4.6%) are slightly less than those used in 2007 (4.8%), indicating that interest rates have declined. Bond rates have been essentially flat for IDACORP, being 6.24% in June 2007, 6.26% in March 2008,6.23% in June 2008 and 5.94% in September 2008. Dr. Avera's risk measure for his 2007 sample was .95, and dropped to .88 in the 2008 case. This risk index, beta, measures the market risk (also called systematic risk) of IDACORP compared with the market. The degree of risk ofIdaho Power, as measured by beta, has declined slightly from 2007 to 2008. Dr. Avera's "forward-looking risk premium", another component used in his risk- adjusted ROE estimate, has declined from 11.5% in 2007 to 10.8% in 2008. All else constant, this reduces Idaho Power's estimated ROE. Dr. Avera uses different samples of "comparable" companies from 2007 to 2008. This change in samples is the only method that produced a slightly higher estimated ROE in the 2008 case, from 1 0.6% to 11.1 %. Finally, Dr. Avera's range ofDCF estimates for ROE in the 2007 and 2008 cases produce near exactly identical midpoint ROE, the only difference being a wider range of estimates results from his 2008 study. Again, my assessment from a comparison of the determinants used by Dr. Avera leads me to conclude that no increase from the currently authorized 10.25% ROE is justified or necessary. DIRECT TESTIMONY OF DENNIS E. PESEAU - 26 IPUC Case No. IPC-E-08-10 1 Q.SINCE THE 2003 IDAHO POWER GENERAL CASE WAS THE LAST CONTESTED 2 CASE, DID YOU ALSO VERIFY THE CURRNTLY ALLOWED ROE OF 10.25% 3 REMAINS FAIR AND REASONABLE WHEN COMPARED TO 2003? 4 A.Yes. Dr. Avera also testified on ROE on behalf ofIdaho Power in 2003. In that case, his 5 mid-point DCF estimate was nearly identical to his recommended mid-point in this case. 6 His interest rate used in that case was 5.39%, higher than in this case, which , 7 would argue for a lower ROE in the 2008 case. His risk estimate, beta, and his risk 8 premium in the 2003 case results in a higher CAPM estimate than today.This leads to 9 the conclusion that the ROE estimate in 2008 is lower than in 2003. 10 Q.WOULD YOU PLEASE SUMMARIZE YOUR TESTIMONY ON REVENUE 11 REQUIREMENT ISSUES? 12 A.Idaho Power is requesting a revenue requirement increase in this case of approximately 13 $67 millon. I have proposed the following adjustments to the Company's filing, all of 14 which I believe to be well justified: 15 1.Updated net power supply costs ($25 milion); 16 2.O&M increase capped at 2% ($10.8 millon); 17 3.Anualization elimination ($12.8 milion); 18 4.CWIP elimination ($12 milion); and 19 5.No change in ROE ($17 milion). 20 In total, these adjustments reduce Idaho Power's claimed revenue requirement by 21 approximately $78 milion. Consequently, I believe an approximate $11 milion decrease 22 in Idaho Power's revenue requirement is just and reasonable. 23 Q.ARE YOU SURPRISED BY THESE RESULTS? DIRECT TESTIMONY OF DENNIS E; PESEAU - 27 IPUC Case No. IPC-E-08-10 1 A. 2 3 4 5 6 7 8 9 10 11 12 13 14 Q. 15 16 A. 17 18 19 20 21 22 23 Not at all. Idaho Power's request in this case is predicted on the "forecast" that recent load growth and cost trends would continue for the "foreseeable futue." As I have pointed out in this case, and prior filings, this supposed forecast is really just an assumption and it is no more supportable or rational than the assumption that stock prices and housing prices always go up. As milions of homeowners and investors have now discovered to their dismay, economic trends can slam into reverse without waring, and this reversal can be much sharer, and last much longer, than the conventional wisdom assumes. This is exactly what is happening to Idaho Power now. As growth stops and costs plummet, its revenue requirement goes down, not up. This is a perfectly logical and predictable result, and it is only surprising to those who bought into the utility delusion that costs and revenue requirements always go up. Rate Structure - Cost of Service Issues WOULD YOU PLEASE EXPLAIN WHY IDAHO POWER'S COST OF SERVICE STUDIES ARE "BADLY FLA WED"? Before I do so I would like to first offer some background information that I hope wil help to frame the cost of service issues in this case. Idaho Power's cost of service witness, Mr. Timothy Tatum, correctly describes the cost of service process from a technical point of view, but he doesn't explain what's really at issue, or provide the context of such studies within the regulatory framework. Consequently, I suspect that this technical discussion is virtually unintellgible to members of the general public. So I propose to start with some basic principles of cost of service, and then gradually hone in on the more diffcult concepts, as well as the issues in this case. DIRECT TESTIMONY OF DENNIS E. PESEAU - 28 IPUC Case No. IPC-E-08-10 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Q. 21 A. 22 WOULD YOU PLEASE START BY EXPLAINING THE PURPOSE OF A COST OF SERVICE STUDY? All rate cases really consist of two distinct undertakings, and in fact the Idaho Commission has occasionally divided rate cases into two separate hearings on these issues. First, the Commission determines a utilty's overall revenue requirement, i.e., the size of the pie. The next task is to determine what proportion of that total revenue requirement should be recovered from each rate group or "customer class," i.e., how the pie should be apportioned among the rate groups. These rate groups or customer classes exist because it is a universally accepted principle of rate making that, "It is.more expensive to serve some customers than others." Charles F. Philips, Jr., The Regulation of Public Utilties (Public Utilities Reports, 1993), P. 435 (hereafter "Philips"). Therefore, customers are grouped into rate classes with roughly similar cost characteristics, e.g., a residential class, an industrial class, etc. Very large customers-like Micron, Simplot, and DOE on the Idaho Power system-are typically each treated as a unique customer class unto themselves, known in the trade as "contract customers." The purpose of a cost of service study is to allocate an appropriate portion of the utilty's total revenue requirement to each of these customer classes based primarily on cost causation principles. WHY IS COST CAUSATION IMPORTANT? Economists don't always agree on much, but on this issue there is rare unanimity in the profession. While the Commission can, and sometimes should, consider factors other DIRECT TESTIMONY OF DENNIS E. PESEAU - 29 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Q. 15 16 A. 17 18 19 Q. 20 A. 21 22 23 24 25 than costs, there are two primar reasons for focusing on cost causation in creating the rate structure. The first is "fairness," which basically refers to the idea that customers should pay their own costs and not someone else's. Furthermore, those who cause a higher revenue requirement should pay an appropriate share of the costs they cause, and vice versa. The second reason, and probably the most importnt to economists, is the "efficiency" rationale. This is the idea that prices should promote the most effcient possible use of the utilty system. Thus, those who use the system primarily when costs are high should pay a rate that reflects those disproportionately high costs so they wil be encouraged to conserve or find alternative means of meeting their needs. And there is an important, but out of favor, counterpoint here as welL. Those who consume in low cost periods should receive an appropriate price signal to do so when consumption is an economic plus for all. is THERE A SIMILAR AGREEMENT AMONG ECONOMISTS ON THE PROPER METHOD OF DETERMINING COST CAUSATION? Only to a degree. Some cost of service issues are relatively non-controversial, but others are routinely contentious, perhaps none more so than the proper method of allocating peak and off peak costs. WHY is THIS ISSUE SO CONTENTIOUS? Very few practitioners in this field would argue with the general view expressed in a basic regulatory text: Customers who use the service during the peak demand period are more expensive to serve than off-peak users. A basic factor in determining the size of a utilty plant is the peak demand. Therefore, it costs less to serve those customers who use the service without burdening the business as a DIRECT TESTIMONY OF DENNIS E. PESEAU - 30 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 12 Q. 13 A. 14 15 16 17 18 19 20 21 22 23 24 25 26 whole by adding to the peak demand period. Further, if off-peak usage is increased, the utilty may obtain a better utilzation of its plant throughout the day, thereby resulting in a larger total output over which fixed costs may be spread. Philips, P. 436. But while there is little argument about the general principle that on-peak usage should cost more than off-peak, there are repeated disputes about the maner of calculating the cost difference between peak and off-peak usage. This issue is so significant that cost of service methodologies are in fact named for the manner in which they allocate costs between high load factor and low load factor customers. WHAT DO YOU MEAN BY THE TERM "LOAD FACTOR?" For the utilty itself, "load factor" refers to the relationship between the peak load on the system and the average load. When applied to customers, the term "load factor" refers to a customer's consumption related to a utilty's peak sales. A customer with a high load factor is one who consumes in a nearly steady state, both daily and anually. A low load factor customer consumes electricity unevenly, generally in disproportionate amounts either on the daily or monthly peaks, or both. In general, a greater allocation of costs to peak periods tends to benefit high load factor customer classes, while a lesser allocation benefits low load factor customer classes. It is important to point out a common misconception here. If peak costs are appropriately assigned, high load factor customers don't escape these peak costs. After all, if a customer is consuming a steady load 24/7, then it is on line during the peak, and should get an appropriate share of those costs. The benefit to high load factor customers of a properly designed cost of service study is that they are also online when costs are low, and therefore should get an appropriate "credit" in their average rate. DIRECT TESTIMONY OF DENNIS E. PESEAU - 31 IPUC Case No. IPC-E-08-10 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 16 Q. 17 18 A. 19 20 21 22 23 is THERE A SINGLE CORRCT METHOD FOR ALLOCATING PEAK COSTS BETWEEN HIGH AND LOW LOAD FACTOR CUSTOMERS? No, because a large component of peak costs consist of what are known in economics as "joint and common" costs. Most of these joint and common costs consist of the capital cost of generating plants and transmission facilities that are used to some degree by all customers throughout the year, both on and off peak. In the lingo of the cost of service profession, these facilities provide either "capacity" or "demand" (peak)" and "energy" (off and on peak) services. Economic theory alone canot determine the correct method of assigning these costs to customer classes. Having said that, however, it is worth noting that many engineers and economists would argue for assigning the bulk of the capital costs of generation and transmission plant to customer classes in proportion to their use on the highest single peak of the year, on the grounds that these facilties are sized to meet this peak demand. There are, however, some practical problems with this approach, and most commissions don't weight single peak costs as heavily as many members of these professions would. DOES THE IDAHO COMMISSION HAVE AN ESTABLISHED METHOD OF RESOLVING THESE ISSUES IN IDAHO POWER RATE CASES? Yes. For roughly 25 years now, the Idaho Commission has used what is known as the "Weighted 12 Coincident Peak" ("W12CP") cost of service method to allocate costs on the Idaho Power Company system. A short explanation and history of this cost of service choice is necessar to understad the issues in this case. With regard to the always controversial issue of allocating generating plant costs, the Idaho methodology first classifes a percentage of generation plant to "energy" based DIRECT TESTIMONY OF DENNIS E. PESEAU - 32 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 Q. 11 A. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 on the system load factor, which in this case is approximately 59%. The remaining 41 % is classified as a demand cost. It is importt to point out that the language employed by cost of service studies can lead to real confusion here. When we talk about the classification of generating costs to "energy," we are not talking about actual "energy" costs, primarily fuel and related items, that var with the amount of energy consumed and are directly assigned to the various customer classes based on their actual, recorded energy usage. Instead, we are talking about the amount, or percentage, of the fixed capital costs of generating plants that don't vary with usage, but are treated as if they did for cost of service puroses. WHEN DID THE IDAHO COMMISSION FIRST ADOPT THE W12CP METHOD? The Idaho Commission first adopted the weighted W12CP methodology in 1982 in Case No. U-1006-185. In reviewing the cost of service studies before it, the Commission found: We find: For the limited puroses for which we use cost of service data in allocation of the revenue requirement among the customer classes, Idaho Power's weighted 12 coincident peak study may be reasonably used to represent costs. Although there could be improvements in both W12CP studies presented in this case, the similarities in the results obtained from both of them, which were the best cost-of-service studies presented in this case, show that we may use the Company's W12CP for the next step of the rate allocation process. Order No. 17856, P. 13. In 1987, in Case No. U-L 006-265A, the Commission again revisited cost of service issue in what was probably the most intensive litigation of the issue in the history of Idaho rate cases. The following quote from the Commission's final order provides something of the atmosphere of the proceedings: DIRECT TESTIMONY OF DENNIS E. PESEAU - 33 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Q. 18 A. 19 20 21 22 23 24 25 26 27 28 29 30 Idaho Power prepared five cost-of-service studies. A Weighted 12 Coincident Peak (IPCo W12CP) study, a 12 Coincident Peak (IPCo 12CP) Study, an Average and Excess Demand (IPCo AED) study, a Positive Excess Demand (IPCo PED) study, and a Modified Positive Excess Demand (IPCo MPED) study. In addition, the City of Boise presented two variations of the Company's W12CP called Boise I and Boise II. FMC presented a modified weighted 12 coincident peak (FMC MW12CP) study and a 7 coincident peak (FMC 7CP) study. The Staff presented an alternative weighted 12CP (StaffW12CP) study and an unweighted 12CP (StaffU12CP). The results of those studies are shown on Table 6 on the following page. For the reasons stated in the following pages of this Order, we wil use the Company's W12CP as a starting point in our allocation of revenues among the customer classes. Order No. 21365. Since the 1982 case, the Idaho Commission has relied solely or primarily on the W12CP method in every Idaho Power rate case. WHY DID THE COMMISSION CHOOSE THE W12CP METHOD IN 1982? In the spectru of possible cost of service methodologies, the W12CP method assigns less cost to peak periods than most. This made some sense at the time it was first adopted. In the early 1980s, Idaho Power was stil predominantly a hydroelectric utilty. It had two base load coal plants, Jim Bridger and Valmy, but no peaking plants analogous to today's gas fired peakers. Instead it met peak loads with its hydroelectric plants, which could adjust load almost instantly to meet demand, plus power purchases and exchanges. These hydroelectric plants were (l) relatively cheap on a dollar per kilowatt of capacity basis, (2) more heavily depreciated than more recent plants, and (3) had variable energy costs close to zero. The result was that actual peak costs did not greatly exceed, and were sometimes below, base costs. In this context, the Commission's choice of a cost of service methodology that gave relatively little weight to peak costs made considerable sense. DIRECT TESTIMONY OF DENNIS E. PESEAU - 34 IPUC Case No. IPC-E-08-10 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 14 Q. 15 16 A. 17 18 19 20 21 22 23 24 25 26 27 HAS THE IDAHO COMMISSION CONTINUED TO USE THE WEIGHTED 12 CP METHOD IN RECENT CASES? Yes. The 2005 and 2006 rate cases were settled without a specific cost of service determination, but in the 2003 rate case the Commission again adopted the W12CP methodology: As we have in most rate cases, the Commission finds the W12CP cost of service study is the appropriate staring point to allocate costs to customer classes. . .(W)e find that the W12CP cost of service results reflect "a reasonable approximation of class responsibilty" and thus provide a measure of relative revenue responsibility among the customer classes. Order No. 29505, P. 46-47 (citations omitted). DOES IDAHO POWER FOLLOW THE WEIGHTED 12CP COST OF SERVICE METHOD IN THIS CASE? Mr. Tatum, Idaho Power's cost of service witness, never quite says so explicitly, but his testimony clearly implies that his "Base Case Study" follows the traditional Commission approved methodology. It does not. Mr. Tatum's Base Case in fact follows an alternative methodology that was presented in the 2003 rate case, in which average costs were combined with the weighted 12CP costs. This alternative method was discussed without comment in the Commission's order, and cited in the appendix to the 2003 decision. Mr. Tatum apparently assumes that this inclusion of the alternative method in the appendix represents Commission approval. But this is clearly inconsistent with the plain language of the Commission's order accepting the W 12CP, as cited above. While I canot explain how or why the alternative method found its way into the appendix, I find it impossible to believe the Commission meant to jettison its consistent practice of more DIRECT TESTIMONY OF DENNIS E. PESEAU - 35 IPUC Case No. IPC-E-08-10 1 2 3 4 Q. 5 6 A. 7 8 9 Q. 10 11 A. 12 13 14 15 16 17 18 19 20 21 22 Q. than twenty years' standing without a single word of comment in the order. This is doubly true when the plain language of the order, and the resultant rate spread, clearly adopts the normal weighted 12CP method. WHAT is THE EFFECT OF MR. TATUM'S USE OF THE ALTERNATIVE METHODOLOGY? This change has significant consequences for the cost of service results because it shifts costs from peak to off peak, and from low load factor customers to high load factor customers, by disregarding actual peak costs. ARE THERE ANY OTHER DEFECTS IN THE IDAHO POWER COST OF SERVICE STUDIES, BEYOND THE MISUSE OF THE W 12 CP YOU DISCUSSED ABOVE? Yes. As Mr. Tatum explains in his testimony at pages 25-27, he weighted anual capacity costs based on monthly peak hour deficits identified in the Company's 2006 Integrated Resource Plan ("IRP"). The months with projected deficits include, reasonably enough, the months of June-August and, less reasonably, December. But the other two identified deficit months are May and September. Assigning a disproportionate share of capacity costs to these months is nonsensical on its face. Anyone at all familiar with Idaho Power's system wil immediately recognize that May and September are both off-peak months. In fact, April and May are typically two of the lowest cost months of the year on the Idaho Power system by a substantial margin. Yet Idaho Power's cost of service studies treat Mayas a high cost, peak month. This misidentification of peak months is a very serious and consequential error. HOW DOES THIS ERROR OCCUR? DIRECT TESTIMONY OF DENNIS E. PESEAU - 36 IPUC Case No. IPC-E-08-10 1 A. 2 3 4 5 6 7 8 9 Q. 10 11 A. 12 13 Q. 14 15 A. 16 17 18 19 The problem is that IRP identified load deficiencies and off system purchases are not reasonable or appropriate substitutes for actual system peaks. Deficiencies can occur for a variety of reasons, not the least of which is scheduled plant maintenance. For most Northwest utilities, spring is the optimal time to take plants down for maintenance because power demands are low and hydropower generation is relatively high, making replacement power relatively (and sometimes very) cheap. The fall months are, of course, the next best time to take plants down. Somewhat similar considerations apply to power exchanges and a host of other factors. HOW DOES THIS WEIGHTING ERROR AFFECT THE COST OF SERVICE RESULTS? When combined with the misuse of W i 2 CP method, it doubly corrpts the results, and once again the result is an erroneous transfer of costs from on-peak to off-peak. IS THERE ANOTHER WA Y TO ILLUSTRATE YOUR CONCLUSIONS THAT MR. TATUM'S COST OF SERVICE RESULTS ARE IN ERROR? Yes. Graph No.1, below, compares Idaho Power's power supply model's variable or marginal energy costs with the average variable or marginal costs contained in its unweighted allocators. Graph NO.2 compares the combined marginal monthly energy and capacity costs for the model and the anual average marginal monthly energy and capacity costs. DIRECT TESTIMONY OF DENNIS E. PESEAU - 37 IPUC Case No. IPC-E-08-10 1. 1. . I 10 .. 1 2 .i..'......c. . 1==.=--1 o J pi M A M J J A .0 N D.. i : 3 ............,. ...~ c. 140 11I....--1=._1.. 120 100 .. . o J' MA IlJ J A I 0 NO.. DIRCT TESTON 01' DENNIS L PESEAU -38 IPC Cas Ne.IP-E- 10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Q. 20 21 22 A. 23 These graphs show that, by Idaho Power's own power supply model estimates, monthly energy costs range from a low of about $52/mwh in June to a high of $100 in July. Similarly, total monthly power supply costs var from about $56/mwh in April to a high of $120 in the month of July. This seasonal cost information is crucial in a cost of service study in order to ensure that rates in effect reflect costs allocated to these seasons. But in its proposed cost of service studies, Idaho Power chooses to assume that monthly power supply costs do not vary significantly month-to-month, as is shown in each of the above graphs as a horizontal line, when it averages this with a truly weighted allocator. The Company's study is misleading because it claims to use the historical method of computing the W12CP, when in fact it does not. Instead, the Company uses a modified allocator that averages out seasonal cost differences. Choosing entirely new inputs for the model is not a legitimate "Base Case" scenario. Idaho Power fuher compounds this error by treating low cost months of May and September as if they were peak months. But as Idaho Power's own testimony notes, these are in fact low cost months because there is very little demand for space heating or air conditioning. As the Company further acknowledges, it is in fact the summer months of June-August that are "the Company's most expensive time to provide power." Testimony of Darlene Nemnich, P. 5, L. 16-19. PLEASE SUMMARIZE THE CONSEQUENCES OF IDAHO POWER'S COST OF SERVICE ERRORS THAT DILUTE ITS ACTUAL SEASONAL COST DIFFERENCES. There are two chief consequences. First, high load factor customers are allocated a larger share of costs than they actually cause the power system to incur. Conversely, low load DIRECT TESTIMONY OF DENNIS E. PESEAU - 39 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 Q. 11 A. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 factor customers are charged too little. This is not only unfair; it is also terribly inefficient because it creates cross subsidies between rate classes. A corollary to this consequence is the undesirable effect that the misallocation has on the valuable conservation and load management programs in place and being developed here in Idaho for everyone's benefit. By proposing to set rates that undercharge summer peak costs and overcharge durng low cost seasons, the proposed rates act in direct contradiction to responsible efforts to conserve energy when it is most costly. In the longer-term, costs of service wil be higher for all customers because peak loads wil grow faster that average energy consumption. DO THE IDAHO POWER SYSTEM PLANNERS RECOGNIZE THIS RISK? Yes. The perils of promoting on-peak load growth are discussed on page 1 of Mr. Greg Said's workpapers from the last rate case, from which I quote an excerpt: Efect of Load Growth. Peak load in the Idaho Power Company service territory is growing twice as fast as the anual energy requirement. Going forward, then, this growth wil lead to higher ramp rate requirements in the summertime and less available hydro capacity for managing the system. The cost of reserves would then likely increase, which could increase the integration cost for wind. Page 1 (emphasis added). Idaho Power's proposal to adopt seasonal pricing that charges more in the June- August period for virtually all rate schedules is fuher evidence that it understands the growing peak problem. But it makes no sense to shift an enormous amount of costs off peak and then try to somehow counter that effect by imposing seasonal pricing. In effect, Idaho Power's cost of service deparment is working at cross purposes with its rate design deparment. DIRECT TESTIMONY OF DENNIS E. PESEAU - 40 IPUC Case No. IPC-E-08-10 1 Q. 2 3 4 A. 5 6 7 8 Q. 9 A. 10 11 12 13 14 15 16 17 18 19 20 Q. 21 22 A. 23 YOUR CRITIQUE THUS FAR HAS FOCUSED ON THE "BASE CASE" IDAHO POWER STUDY. DO YOU HAVE AN OPINION ABOUT THE OTHER TWO IDAHO POWER COST OF SERVICE STUDIES? Yes. I think all parties are in agreement that the treatment of PURP A resources contained in the "Modified Base Case" study is appropriate, so I don't propose to address that issue. Instead, I wil focus on Mr. Tatum's "preferred" cost of service methodology, 3CPI12CP, which is a potentially acceptable method, but flawed in two respects. WHAT IS YOUR PROPOSED COST OF SERVICE SOLUTION? I propose the adoption ofMr. Tatum's 3CP/12CP method, but with a proper treatment of base load and intermediate load plants. This method would appropriately treat Idaho Power's summer peak loads, and send the proper economic signals to customers. As I explained earlier, there was a rational basis for the Commission's original decision 25 years ago to choose a cost of service methodology that minimized the influence of peak costs. But this is no longer Idaho Power's situation, and hasn't been for some time, as we can see in the steady decline in Idaho Power's load factor from 68% in 1994 to 59% a dozen years later. All of us who participate in these cases, including myself, have been too slow to recognize this dramatic change. Peaking costs are now driving costs higher for everyone, to the detriment of all. So we should be looking to adapt our cost of service to recognize these changes, rather than vice versa. PLEASE EXPLAIN THE CHANGE YOU ARE PROPOSING TO THE COMPANY'S RECOMMENDED 3CPI12CP STUDY? Simply put, Idaho Power chooses a peculiar means of conducting its 3CPI12CP cost of service study. It is not, in my opinion, a study that is guided by the Electric Utilty Cost DIRECT TESTIMONY OF DENNIS E. PESEAU - 41 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Q. 23 24 A. 25 26 Allocation Manual published Januar 1992 by NARUC, as Mr. Tatum suggests. Testimony of Tim Tatum, P. 6, L. 4-8. The reason the choice of study is peculiar is because it is in direct conflict with the very real problem identified in numerous places in Idaho Power's filing, that is, the problem of the Company's excessive peak load growth, which is causing deterioration in the system load factor. In Mr. Tatum's words: "...In recent years, the Company's system peak has grown at a much faster pace than average demand, a trend that is expected to continue into the future. For example, a comparison of Figures 4-1 and 4-2 on pages 39 and 40 of the 2006 IRP (included in my workpapers) will show that by 2012, the Company expects an energy deficit in July of approximately 150 aMW with a peak hour deficiency of almost 600 MW in the same month..." Testimony of Tim Tatum, P. 24, L. 12-19. Despite this observation, Mr. Tatum deliberately uses a cost of service method that treats baseload generation peak capacity and energy costs as predominantly off peak energy costs. The intended or unintended consequence.ofthis method is to communicate to customers that summer capacity and energy usage is much cheaper than it actually is. This misallocation naturally under prices summer usage rates, stimulating sumer consumption. WHY DO YOU CONCLUDE THAT MR. TATUM"S PROPOSED 3CPI12CP METHOD PROMOTES SUMMER PEAK USAGE? Mr. Tatu's attempts to deal with the summer peak load problem by using a 3CP allocator to allocate the cost of peaking facilities. This is a rational approach, but Mr. Tatu makes two errors in the implementation of this method. DIRECT TESTIMONY OF DENNIS E. PESEAU - 42 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 10 11 12 13 Q. 14 A. 15 16 17 18 19 20 21 22 23 24 25 The first error is that Mr. Tatum mistaenly treats Idaho Power's hydro facilties as entirely baseload. However, it is commonly known that the Hells Canyon complex and most of the Pacific Northwest hydro system is used to "follow load," that is to store as much hydro as possible for use in the peak periods, because hydro is used most economically to displace the highest variable cost peaking facilities. Mr. Tatu does not classify Idaho Power's hydro facilties to sumer peaks, but instead to his baseload classification. I correct this in my proposed study by allocating Idaho Power's hydro on the basis of 50% capacity or peaking and 50% to baseload. These facilities would be classified nearly 100% to peaking were it not the case that some ofIdaho Power's upstream hydro facilities are essentially run of the river. The second major departure from accepted cost of service principles is found in Mr. Tatum's "double allocation" of base load steam production to energy. PLEASE EXPLAIN. Mr. Tatum commits a classification error when he labels over 59% ofbaseload generation plant costs as energy related, then goes on to allocate the remaining 40% of baseload plants costs over a period of 12 months, based on 12 coincident peaks. Use of Mr. Tatum's 12CP allocator has the effect of spreading this additional 40% of capacity or demand costs essentially on an energy basis. The NAUC Cost Allocation Manual referenced by Mr. Tatum makes this point quite succinctly: "This method (meaning the 12CP) is usually used when the monthly peaks lie within a narrow range; i.e. when the anual load shape is not spiky. . . " NARUC Manual, P. 46. DIRECT TESTIMONY OF DENNIS E. PESEAU - 43 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 Q. 10 11 A. 12 13 14 15 16 17 Q. 18 19 20 A. 21 22 23 Stated another way, the 12CP method is completely inappropriate for a strongly peaking utility like Idaho Power. Furhermore, it is disingenuous for Mr. Tatum to lament the rapid growth in the spikiness of sumer peak demand, when his preferred cost of service study maximizes the amount of summer peak costs pushed out of the sumer peak period into off peak seasons. We can see this very clearly in the ultimate results of his 3CP/12CP study, which in fact shifts more costs off peak than the flawed modified base case I described earlier. In short, Mr. Tatum is headed in precisely the wrong direction. ARE THERE TANGIBLE, NEGATIVE CONSEQUENCES FOR ALL RA TEPA YERS ASSOCIATED WITH MR. TATUM'S NOVEL COST OF SERVICE STUDY? Yes. In allocating summer peak capacity and energy costs to off peak seasons, rates for summer usage wil be too low, and rates for non-summer usage wil be too high. But this problem does not balance out. The reason it does not balance out is that the underpricing of summer usage wil promote more summer usage and require Idaho Power to invest more heavily than otherwise in new peaking facilities and DSM programs. The Company of course earns a return on these programs but, as a result, all ratepayers' rates are higher. IS THERE A STRAIGHTFORWARD FIX TO MR. TATUM'S STUDY THAT DOES NOT INVOLVE THE INTRODUCTION OF A COMPLETELY DIFFERENT COST OF SERVICE APPROACH? Yes. Mr. Tatum has correctly identified the summer peak load problem, but then he paradoxically produces a result that fuher understates peak costs. We can restore some degree of peak responsibilty back into the summer period by modifying his study to: 1. Classify 50% of hydro facilities to peak or CP and 50% to the 12CP. DIRECT TESTIMONY OF DENNIS E. PESEAU - 44 IPUC Case No. IPC-E-08-10 1 2 3 4 5 6 7 8 9 Q. 10 11 A. 12 Q. 13 14 A. 15 16 17 2. Classify 100% of steam production facilties to capacity and demand using the 12CP method. While further empirical investigation is needed to improve the study, making my recommended corrections wil both help reduce or eliminate Idaho Power's deteriorating system load factor, and reduce the need for, and the costs of, peaking facilities. These corrections wil also vastly improve the allocations made to on peak and off peak seasons and provide all customers with rates that reflect their respective costs of usage and consumption. HAVE YOU CONDUCTED A COST OF SERVICE STUDY THAT IS CONSISTENT WITH YOUR RECOMMENDATIONS? Yes. My study is attached as Exhibit No. 707. PLEASE BRIEFLY SUMMARIZE THE RESULTS OF YOUR COST OF SERVICE STUDY. The following table compares the results of my study with those adopted by this Commission in 2003 and the three proposed Idaho Power cost studies. In this presentation, results below one are below cost of service, and results above one equate to an over recovery: Tatum Tatum Peseau I Tatum Base RECOMMRetur Indexes 2003 Mod.Micron Case ENDEDBase.3CP/12CP Residential (1)1.12 1.1 1.23 1.21 1.18 Gen Service (7)1.04 1.1 1.04 1.05 1.04 Gen Service (9)1.1 1.2 1.01 1.03 1.02 Industrial (19)1.08 1.2 .79 .86 .83 Irrigation (24).35 .17 .51 .46 .60 Micron (SC).93 1.4 .40 .53 .51 DOE .93 1.2 .49 .62 .51 Simplot .99 1.5 .47 .61 .57 DIRECT TESTIMONY OF DENNIS E. PESEAU - 45 IPUC Case No. IPC-E-08-10 1 Q.WHAT DOES THIS COMPARISON SHOW? 2 A.My cost of service study in this case, in contrast to Idaho Power's three cost of service 3 studies, is generally much more consistent with results found to be valid by the 4 Commission in the last contested 2003 general rate case, and is more reflective of the 5 realities and challenges Idaho Power is facing. 6 In evaluating this data, the Commission should be aware that because of the way 7 the cost of service data is presented, we could not back out the $25 milion overstatement 8 of net power supply costs I identified earlier in my testimony. Ifwe could, it would 9 significantly improve the results for high load factor customers, particularly the three 10 contract customers. 11 Q.HOW DO YOU PROPOSE THAT THIS COMMISSION ALLOCATE REVENUE 12 REQUIREMENT TO THE VARIOUS RATE CLASSES IN THE LIGHT OF THESE 13 COST OF SERVICE RESULTS? 14 A.My recommended cost of service study shown in Exhibit 707 suggests that the 15 conclusions reached by this Commission many times on the matter of rate spread stil 16 largely hold true. A fair conclusion is that the residential class and the industrial classes, 17 including special contract customers are all near or below an average rate of return, 18 meaning that their respective rates exceed their cost of service. Irrigators remain well 19 below an average rate of return. Given my conclusion that Idaho Power's rates should be 20 reduced, that reduction should be spread to the customer classes whose results are 21 furthest above unity, i.e., the residential and industrial classes. 22 Q.DOES THIS CONCLUDE YOUR TESTIMONY? 23 A.Yes. DIRECT TESTIMONY OF DENNIS E. PESEAU - 46 IPUC Case No. IPC-E-08-10 CERTIFICATE OF SERVICE I HEREBY CERTIFY that on this 24th day of October, 2008, I caused to be served a true and correct copy of the foregoing by the method indicated below, and addressed to the following: Jean Jewell Idaho Public Utilities Commission 472 W. Washington Street P.O. Box 83720 Boise,ID 83720-0074 U.S. Mail X Hand Delivered Overnight Mail Facsimile E-Mail U.S. Mail X Hand Delivered Overnight Mail Facsimile E-Mail Baron L. Kline Monica B. Moen Idaho Power Company P.O. Box 70 Boise, ID 83707 email: bkline(fidahopower.com John R. Gale Vice President Regulatory Affairs Idaho Power Company P.O. Box 70 Boise, ID 83707 email: rgale(fidahopower.com U.S. Mail X Hand Delivered Overnight Mail Facsimile E-Mail Peter J. Richardson Richardson & 0' Lear 515 N. 2ih Street Boise, ID 83702 email: peter(frichardsonandoleary.com X U.S. Mail Hand Delivered Overnight Mail Facsimile E-Mail Eric L. Olsen Racine, Olson, Nye, Budge & Bailey Chartered P.O. Box 1391 201 E. Center Pocatello, Idaho 83204-1391 email: rcb(fracinelaw.net elo(fracinelaw.net X U.S. Mail Hand Delivered Overnight Mail Facsimile E-Mail Anthony Yanel 29814 Lake Road Bay Vilage, Ohio 44140 email: yanel(fattbi.com X U.S. Mail Hand Delivered Overnight Mail Facsimile E-Mail DIRECT TESTIMONY OF DENNIS E. PESEAU - 47 IPUC Case No. IPC-E-08-10 Dr. Don Reading X U.S. Mail 6070 Hil Road Hand Delivered Boise, Idaho 83703 Overnight Mail email: dreading(fmindspring.com Facsimile E-Mail Lot H. Cooke X U.S. Mail United States DOE Hand Delivered 1000 Independence Ave. SW Overnight Mail Washington, DC 20585 Facsimile E-Mail Weldon Stutzman U.S. Mail Donovan Walker X Hand Delivered Idaho Public Utilities Commission Overnight Mail P.O. Box 83720 Facsimile Boise, Idaho 83720-0074 E-Mail Michael Kurtz X U.S. Mail Boehm, Kurtz & Lowr Hand Delivered 36 E. Seventh Street, Suite 1510 Overnight Mail Cincinnati, OH 45202 Facsimile E-Mail Dale Swan X U.S. Mail Exeter Associates Hand Delivered 5565 Sterrett Place, Suite 310 Overnight Mail Columbia, MD 21044 Facsimile E-Mail Dennis Peseau X U.S. Mail Utility Resources, Inc.Hand Delivered 1500 Libert Street, Suite 250 Overnight Mail Salem, OR 97302 Facsimile E-Mail DIRECT TESTIMONY OF DENNIS E. PESEAU - 48 IPUC Case No. IPC-E-08-10 STATEMENT OF OCCUPATIONAL AND EDUCATIONAL HISTORY AND QUALIFICATJONS DENNIS E. PESEAU Dr. Peseau has conducted economic and financial studies for regulated industries for the past thirty-five years. In 1972, he was employed by Southern California Edison Company as Associate Economic Analyst, and later as Economic Analyst. His responsibilties included review of financial testimony, incremental cost studies, rate desIgn, econometric estimation of demand elasticities and various areas in the field of energy and economic growth. Also, he was asked by Edison Electrical Institute to study and evaluate several prominent energy models as part of the Ad Hoc Committee on Economic Growth and Energy Pricing. From 1974 to 1978, Dr. Peseau was employed by the Public Utiity Commissioner of Oregon as Senior Economist. There he conducted a number of economic and financial studies and prepared testimony pertaining to public utilties. In 1978 Dr. Peseau established the Northwest office of Zinder Companies, Inc. He has since submitted testimony on economic and financial matters before state regulatory commissions in Alaska, California, Idaho, Maryland, Minnesota, Montana, Nevada, Washington, Wyoming, the District of Columbia, the Bonnevile Power Administration and the Public Utilties Board of Alberta on over one hundred occasions. He has conducted marginal cost and rate design studies and prepared testimony on these matters in Alaska, California, Idaho, Maryland, Minnesota, Nevada, Oregon, Washington and in the District of Columbia. He has EXHIBIT NO. 701, Page 1 of 3 Case No.: IPC.E..8.10 D. Peseau, Micron ¡ RECE.NtQ1"'6'5\ 7UUß oei 24 ?¡n . IIUQ PUBtJÇ "';0'\Ot\DC.ot&l\\~V¡. i \J1'\L\l\ES .. ;,,\. also conducted cost and rate studies regarding PURPA issues in the states of Alaska, California, Idaho, Montana, Nevada, New York, Washington, and Washington, D.C. Dr. Peseau holds the B.A., M.A. and Ph.D. degrees in economics. He has co-authored a book in the field of industrial organization entitled, Size, Profits and Executive Compensation in the Large Corporation, which devotes a chapter to regulated industries. Dr. Peseau has published articles in the following professional journals: Review of Economics and Statîstiç§, Atlantic Economic Journal, Journal of Financir¡l Management, and Journal of Regional Science. His articles have been read before the Econometric Society, the Western Economic Association, the Financial Management Association, the Regional Science Association and universities in the United Kingdom as well as in the United States. He has guest lectured on marginal costing methods in seminars in New Jersey and California for the Center of Professional Advancement. He has also guest lectured on cost of capital for the public utility industry before the Pacific Coast Gas and Electric Association, and for the Executive Seminar at the Colgate Darden Graduate School of Business, University of Virginia. Dr. Peseau and his firm have participated with and been members ofthe American Economic Association, the American Financial Association, the Western Economic Association, the Atlantic Economic Association and the Financial EXHIBIT NO. 701, Page 2 of 3 Case No.: IPC.E.08.10 D. Peseau, Micron ~Management Association. He was formerly a member of the Staff Subcommittee on Economics of the National Association of Regulatory Utility Commissioners. Dr. Peseau has been President of Utility Resources, Inc. since 1985. i I j I' i EXHIBIT NO. 701, Page 3 of 3 Case No.: IPC-E-08-10 D. Peseau, Micron REVIEW OF UTILITY RA TEMAKING PROCEDURES Report to the Iowa General Assembly January 2004 Iowa Utilties Board i I !, I i r 1'. i I i ¡ i Diane Munns Mark O. lambert Ellott G. Smith EXHIBIT NO. 702, Page 1 of 27 . Case No.: IPC-E-08-10 D. Peseau, Micron j I REVIEW OF UTILITY RATEMAKING PROCEDURES Report to the Iowa General Assembly Table of Contents I. Executive Summary....................................................................1 II. Introduction.................................. .............................................4 II. General Rate Regulation Proposals..............................................6 1. Option of a Future Test year.................................................................7 2. Deferred Expenses and Revenues Outside the Test Year........................13 3. Government.Mandated Costs Outside a Rate Case.. ..... .... ... ..... ...... ........14 4. Use of Single.lssue Ratemaklng...........................................................16 5. Adjustments to Year.End Data.............................................................17 6. Temporary Rate Implementation..........................................................18 7. Interest Rates on Refunds...................................................................20 8. Electronic Delivery of Proposed Rate Increase Notices............ ...............22 9. Notification Within 30 Days of Filng a Proposed Rate Incrase. ........... ....23 10. Rates for a Fixed Period......................................................................24 IV.TelecommunicatIons Proposals.... ........ .......... .................. ...... ....26 i I 11. Initial Rates When Entering Price Regulatlon.........................................27 12. Initial Access Rates When Entering Price Regulation..............................28 13. More Frequent Modifications of Price Plans...........................................29 14. 60~Day Extensions for Good Cause......................................................30 15. Economic Development......................................................................31 16. Bond Requirements............................................................................32 17. Annual Price Increases for Non..aslc Servlces......................................33 18. TSLRIC Price Floor.............................................................................33 19. Individual Exchange Pricing Flexibllty..................................................35 20. Allow Increases in Access Rates..........................................................36 21. Sale of Exchanges.................. ...... ... ...... ........................................ .....37 22. Classified Directory Advertising...... ...... .... ..... ................ ..... ....... ..... .....38 V. Energy Effciency Proposals.......................................................39 23. 24. 25. Exempt Industry from Energy Effciency Programs and Cost........ .... .....39 Establish a Statewide Administrator for Energy Efficiency Programs..... ..42 Require all Utilties to Conform to the Same Standards for Energy...........43 Effciency Plans I i. EXECUTIVE SUMMARY Background Senate File 458, passed during the 2003 Legislative Session, direct the Utilties Board (Board) to review current rate making procedures and report its findings to the Legislature by January 5, 2004. The law requires two standards to be applied to the review of the proposed changes: the cost effectiveness of the proposal and the degree of accuracy of matching rates (revenues) with costs. Interested persons were invited to file proposals for legislative change to ratemaking procedures. The Board identified 25 of these proposals for review. Following is a brief summary of the Board's findings. General Rate Regulation Proposals I i I i Ten proposals were considered that relate to rate of return regulation. The electric and gas investor-owned utilities in Iowa are rate regulated. The three largest telecommunications companies are price regulated, but retain the option of returning to rate regulation. Most of the ten proposals are already available under Iowa law or are allowed in appropriate situations. For example, one proposal is the option of using a future test year to set rates. A future test year is based on estimates or forecasted data rather than on the relationship between historical costs and revenues. However, Iowa currently uses a hybrid approach that considers both historical and projected data for use in settng rates. In recent years the Legislature has made several major changes in law that require the Board to consider projected data when setting rates. In the 2001 Session utilties were allowed to seek advanced ratemaking principles for new electric generation. A provision was also included for utilties to present a plan and budget for addressing emissions for generating facilties fueled by coal and allows the reasonable costs of implementing the emissions plan to be included in rates. In 2003 the Legislature directed the Board to consider capital infrastructure costs that would not produce significant additional revenues and would be in service within nine months after the conclusion of the test year. Capital cost changes that would occur within nine months after the conclusion of the test year and are associated with new generating plant for which the Board granted advanced ratemaking treatment are also allowed under the new law. These changes were made to spur new investment and mitigate risk to the utilties. i i I i. I I The two standards set by the legislature in Senate File 458 were applied to the option of a future test year. The Board found that adding this option would significantly increase the costs of ratemaking during the transition and probably in the long-term. The Board also found that use of a future test year over the 1 current hybrid approach would not necessarily provide rates that more accurately reflect a utiltys cost of providing service. Other proposals relating to general rate regulation that are already available under current law or have been allowed In specific circumstances are deferred accounting, automatic adjustments of rates outside a rate case, single-issue ratemaking, year-end adjustments, and electonic delivery of proposed rate increases. Implementing temporary rates within ten days and reducing the interest rate on refunds are not found to be in the best interests of ratepayers. Both the current 90-day review period and the existing interest rate on refunds protect the customer from excessive temporary rates while giving the utilty rate relief until the final rates are decided. The Board did not come to a conclusion on the proposal for customer notification within 30 days after the fßing of a proposed rate increase. Some potential postage savings could be achieved, because the utilty could send a rate case notice as part of the regular billng. However, this would mean some customers would receive the notice before others, which could cause confusion. ¡ I r The final proposal in this category is to allow for a ratemaking plan that would establish rates for a fixed period of time. The Board has approved multiyear ratemaking plans in the past based on a settlement among the parties to a general rate proceding. This has provided rate predictabilty and has protected customers. The Board, however, believes that the current method of negotiating a multiyear plan with the parties is preferable to allowing the utilty to propose a plan without the agreement of the other parties. Telecommunications Proposals Because the three largest local exchange carriers are price regulated, their prices do not directly reflect costs. Therefore, the legislative standard that a proposal should result in rates that more accurately reflect a utilty's cost of providing service does not apply to the telecommunications proposals. The Board applied the second standard, cost effectveness, to the proposals and found that some of them would increase regulatory costs without offsetting benefits. For example, decreasing the interval for allowed price plan modifications from three years to two years would tend to Increase the associated regulatory costs. Likewise, the proposal to shorten the time available to conduct price regulation modification proceedings would result in a more concentrated procedural schedule and an increase in the associated costs for the Board and all partes. It also poses the risk of a flawed decision due to an incomplete record. I i i I. 2 I'.' Several other proposals would delete provisions required for a company to enter price regulation. These include the requirement for a telecommunications carrier that is changing from traditional rate regulation to price reulation to either reduce its basic communications servce rates by three percent or to establish new rates through a rate case. AnoUler proposal would delete the requirement that access service rates be reduced when a company enters price regulation. While all existing rate-regulated carriers have opted for price regulation, new rate-regulated carriers might be created (by exceding the 15,000 line threshold for regulation) through growth or sale of exchanges. In addition, a price regulated carrier may return to rate regulation and then decide at some future time to re-enter price regulation. Therefore. the reuirements proposed to be deleted might serve a purpose in Ule future and do no harm by remaining in the law. Energy Effciency Proposals Three of the proposals relate to energy effciency. The first recommendation is that customers with an aggregated electic peak load of greater than two megawatt (MW) be exempt from energy effciency participation and cost recovery on a voluntary basis. This proposal does not pass the cost effectiveness standard because the reducton of energy effciency funding from large industrial custmers would diminish future energy effciency savings. It also has the potential to increase future utilty rates by reducing cost effectve energy effciency, thus forcing utilties to pass through to ratepayers the costs of acquiring additional energy resources. The second proposal would establish a single, statewide administrator for energy efficiency programs. The Board found this proposal would require a transformation of energy effciency programs in Iowa and is outside the purvew of Senate File 458's directive to review ratemaking procedures. Finally, a proposal was suggested that the Board be given the authority for approval and oversight of the energy effciency plans of municipal and cooperative utilties. Current law only requires that these utilities file plans with the Board. This proposal does not strictly apply to ratemaking methods and, therefore, does not fit into tte framework of this review. Ii j. 1 3 ii. I i The utilties board shall initiate and coordinate a review of current ratemaking procedures to determine whether different procedures would be cost-effective and would result in rates that more accurately reflect a utilty's cost of providing servce to its customers in Iowa. The board shall allow the consumer advocate division of the department of justice, the rate- regulated utilities, and other interested persons to participate in its review. The board shall report the results of its review to the general assembly, with recommendations as appropriate, on or before January 5, 2004. ¡ i I i I I i I i i ! i. I i i II. INTRODUCTION The Iowa Utilties Board (Board) has prepared the following report in response to the mandate of the General Assembly as set out in Acts of the 80th General Assembly, 2003 Session, Senate File 458, Section 150. The General Assembly directed the Board as follows: On July 14, 2003, the Board issued an order initiating an inquiry, identified as Docket No. NOI-03-2. Interested persons were invited to file, by July 25, 2003, proposals for changes to ratemaking procedures, with the primary focus on changes that would require legislative action. After review of the submitted proposals, the Board issued an order on September 2, 2003. which identified ratemaking procedures for consideration and established a procedural schedule. The partcipants were asked to file comments by September 15, 2003, and reply comments by October 3.2003. Three workshops were held on November 7, 2003, for further discussion and to give participants an opportunity to respond to questions by Board staff. The three separate workshops addressed: (1) proposals involving all rate-regulated utilties, (2) proposals affecting only telecommunications utiliies, and (3) energy efficiency proposals. Additional comments subsequent to the workshop were allowed by November 14, 2003.i I,. I' I Participants filing information in the inquiry included the Consumer Advocate. Division of the Departent of Justice (Consumer Advocate), MidAmerican Energy Company (MidAmerican), Owest Corporation (Owest). Interstate Power and Light Company (IPL), Iowa Telecommunications Services, Inc., d/b/a Iowa Telecom (Iowa Telecom), Ag Processing, Inc. (Ag Processing), and Aquila, Inc., d/b/a Aquila Networks (Aquila). Atmos Energy Corporation, Deere & Company, and the Jowa Consumers Coalition expressed interest in and followed the proceedings. Agri Industrial Plastcs, HaN Industries Inc., IPSCO Steel Inc..Alcoa Mil Products, Box USA, Curries and Graham. Elkem Carbon, General Mils, Griffn Pipe Products Co.. Grin Wheel Company, Lehigh Cement Co., Nestle Purina, North Star Steel, Penford Products, PMS Industries, Inc., I ii,. 4 I,'J. Progressive Foundry, and Quaker Foods & Beverages joined with Ag Processing in addressing the energy effciency prosals. The Legislature gave the Board tw standards to apply to the proposed changes: Uie cost effectiveness of the proposal and the degree of accuracy of matching rates (revenues) with costs. These two standards have been applied to each of the proposed changes. This report examines the identiied proposals, summarizes the comments of the participants, and reaches conclusions under the stndards given. 5 II. GENERAL RATE REGULATION PROPOSALS Description of Current Iowa Ratemaking Practices for Electric and Gas Iowa currently uses a hybrid approach that considers both historical and projected data for use in setting rates. A rate proceeding before the Board begins with historical data. This is adjusted for known and measurable changes in costs not associated with a different level of revenue and revenues not associated with a different level of cost that wil occur wíthin twelve months from the date of filng by the utilty. Typically. an historical test year is the latest calendar year; however, a test year can be any prior 12-month period of audited information. In a rate proceeding, the utility files actual data for the historical test year and proposes adjustments to revenues, expenses. assets, liabilties, and capital issuances. These changes are known as "pro forma adjustments." The Board may also consider other proposed changes under its authority in Iowa Code § 476.33(4) to "consider other evidence." Once the Board decides which adjustments are allowed and the resulting revenue requirement, the utility files new rates that remain in effect unti a new case is brought. The goal in setting rates is to take the data from the historical test year and make adjustments to the historical data that more closely reflect the expected costs and revenues going forward. The fundamental principle in determining rates is the matching principle. Unless there is a matching of costs and revenues, the test year is not a proper one for fixing just and reasonable rates. The inclusion of costs without matching revenues may produce excessive rates. The inclusion of revenues without matching costs may deny the utility reasonable rates. The relationship between costs and revenues for the test period used, whether historical or projected, and the validity of that relationship, constitutes one of the most vital steps in the determination of just and reasonable rates. Although the Iowa statute has an historical test year as its base, the Board is not restricted from looking beyond the test year in appropriate situations. The statute expressly grants the Board the authority to consider other evidence, and the Iowa Supreme Court has affrmed the Board's interpretation that this provisIon allows it to consider adjustments that are outside the test year. Proposed adjustments are considered on a case-by-case basis to ensure they meet the requirements and concerns of the matching principle. In the past several sessions, the Iowa Legislature has implemented several major changes that look beyond the historical test year in the settng of rates. A 2001 law allows utilities to seek advanced ratemaking principles related to major capital investments in generating facilties. Utilties may seek binding reulatory assurances related to the treatment of these investments in future rates. Utilties may also present a plan and budget for addressing emissions frm rate- regulated electric power generating facilities that are fueled by coaL. . The law 6 I. i . requires the reasonable costs of implementing the plan to be included in rates. Finally, during the 2003 Session, the Legislature required the Board to consider capital infrastructure costs that will be in servce within nine months after the conclusion of the test year and wil. not produce signifcant additional revenues. Capital cost changes that will occur within nine months after the conclusion of the test year and are associated with new generating plant for which the Board granted advanced ratemaking treatment are also allowed under the new law. These changes were made by the Legislature to spur investent in generation, mitigate risk associated with environmental requirements, and mitigate regulatory lag with respect to major capital additions and cost of capitaL. In each case, they require the Board to consider projected data when settng rates. Two other aspects of Iowa's ratemaking approach require discussion in order to undersnd proposals for change. Utilties are able to implement rate increases tht are consistent with previously accepted regulatory principles within three months of a rate filing. These temporary rates give relief to the utilty during the pendency of the 10-month ratemaking process. If final rates are lower than those collected during the proceeding, refunds are made with interest set at a statutory level. Iowa's statute also allows for the automatic adjustment of rates in certin circumstnces. These adjustments have historically been used to flow through the cost of purchased gas and the cost of power purchases, among other things. 1. Option of a Future Test Year a. Description of the Proposal IPL proposes the option of using a future or projected test year to detennine rates. This method is based not upon the relationship between historical costs and revenues, but rather on estimates or forecasted data. All the components that would be considered when detennining rates, including the revenues, expenses, rate base, working capital, and capital structure, are based on estimates and projections. .IPls specific proposal would limit the use of projected data to a two-year period and would allow the utilty to choose whether it would use an historical period or a projected, forecasted period for setting rates. ¡PL, Iowa Telecom, Aquila, and MidAmerican support an optional future test year as long as the option to choose either a historical or future test year is allowed. Consumer Advocate, Ag Processing, and Qwest argue against the option of a future test year. 7 b. Review of Other States Survey results filed by Consumer Advocate 1 indicate that 30 states use historical test periods, seven states use future test periods, eight allow utility choice, and six use a hybrid form. IPL responded with the results from three different surveys2 that categorize the test periods in slightly different ways, making strct comparisons diffcult.3 However, approximately 30 states continue to employ the historical test period. Other states use a variety of alternatives ranging from utility choice, hybrids/partally forecastd, to fully forecasted test years. I I i. i I I ¡ OfUie closest Midwestern states, South Dakota, Missouri, Indiana, and Kansas use historical test periods. Minnesota and Ilinois allow utility choice of historical and future test periods. Wisconsin requires a future test year. Ilinois has the option of a future test year, but requires an independent audit of projectons to explore the link between actual data, assumptions, and projectons. Ilinois also has a signifcant number of rules that apply specifically to a filing based on a future test year. Companies that choose the option of a future test year must also file information to support an historical test year. The appropriateness of eitler an historical or future test year might be an issue of controversy in any particular case. According to Illnois stff most companies prefer the historical test year because they find these requirements to be burdensome. Minnesota also allows the option of a forecsted test year. However, its Commission does not allow the forecasted test year to reach out very far. For example, if a case is filed December 31, 2003, the company might use a 2004 test year. By the time tle 10-month process ends, the end of the forecasted test year is close. In this example, the Commission would not allow a 2005 test year. Wisconsin mandates a future test year for large utilities. Wisconsin stff sttes their regulatory approach is very hands on and requires frequent audits. Major energy utilities in Wisconsin file a rate case every year unless they are under a rate freeze. Wiscnsin staff also notes a strong auditing or accounting 1 Taken from Consumer Advocate Witness Brosch's Atchment MlB.3 entitled, .Survey of State PUC Test Period Approaches as of September 2003." 2 The three survys are: · Regulatory Research Report, Table entitled "Regulatory Practces Test Perd/Rate Base/Statutory Case Lag Summar of All 50 States plus the Distrct of Columbia," 2003. · Deloite & Touche, "Questar. State Commissions Test Year Survey," 2000. · NARUC, Table entitled "Type of Test Year Used in deterining Rates: Electric and Gas Utilities," Compilation of Utilty Regulatory Policy 1995-1996. 3 For example, of the three survys provided by IPL, one identifed six stte as using fuure test year periods (similar to Consumer Advocate's finding), but the other two identfied twice that many. ¡ . 8 I ) . I background is required to effectvely review a forecasted test year and most of its auditors are CPAs. In addition, a larger staff is required to review a future test year; the Wisconsin Commission has 185 staff, double the number for the Board and Consumer Advocate combined. Both Ilinois and Minnesota require that future test year filing also include historical period data so that compansons can be made between the estimated data proposed for the projected test penod and actual data from the historical test penod. Wisconsin, which requires future test year filings, also requires annual reports of a utility's costs and revenues to allow the Commission to continually review and assess the reasonableness of a utility's forecasts. c. Is the Proposal Cost Effective? IPL states that a projected test year would not significantly increase the cost of utility ratemaking. It suggests that the only additional cost is the hiring of consultants well versed in capital budgeting, a short~lived expense until the Board and Consumer Advocate staff are trained in this area. Furthermore, while new issues would arise from using a projected test year, many issues argued today would disappear. As for IPL's own costs, it already does forecasting and is comfortable with its abilty to projec items such as customer levels and usage, fuel costs, and capital expenditres. At the same time, IPL acknowledges that more frequent or annual rate reviews may be necessary because of the lack of annualization adjustments in a projected test year. Based on the company's experience, a future test year regulatory approach is more active and requires frequent audits. IPL also sttes that weather normalization, a necessary element in a future test-year case, would reuire additional staff expertise. IPL's sister-cmpany, Wisconsin Power and Light Company, normalizes revenues for weather based on a reression model and analysis. In Iowa, weather normaliztion is routinely used in natural gas proceedings. However, though utilties advocated the use of weathernormalization for electc cases in the 1980s, normaliztion was never approved and it has not been a component in more recent electric cases. Thus, both the Board and Consumer Advocate would need to acquire expertise In this area. Finally, the company agrees that Consumer Advocate would need new skills to evaluate projecd versus historical data in a rate case4 because it is unlikely these skils could be found in an outside auditing firm. MidAmerican acknowledges that the cost of preparing a case with a proposed future test period would be greater because data for an histoncal period must be filed at the same time. However, to the extent the use of the forecast test period I i' Ii i i I I i i. 4 Since the mathematks relaed to thermodynamics are well known and much natural gas usage is heating related, nonnalization is a relatively simple procedure for natural gas. Though electriciy usage relate to heating and cooling can be fairly predictble. usage of electrcity for other purposes is far less predictable. making normaliztin much more coplex for eleclTlcJy. 9 better reflects the cost of providing service during the penod in which the rates are in effect some future rate case proceedings and costs may be avoided. The company argues that the rates based on the forecasted data already include any increase in costs that may occur when the rates are in effect, and so a utilty should not have to file another rate case until it has moved beyond the forecasted penod. Consumer Advocate believes the future test-year option would dramatically increase the cost of utilty ratemaking in Iowa. Both the cost of a proceeding and number of proceedings would increase. Consumer Advocate's expert states that future test years are inherently more diffcult to prepare, document, investigate, and venfy, causing the utility, the consumer represetatives, and the regulatory agency to invest more resources in the process of regulation. There also would be new issues related to the use of projections, such as adjustments for inflation and calculations of productivity. Ag Processing's main concern is that the use of future test years wil add litigation costs to the point where industr's involvement in the process is precluded. In addition, use of future test years will cause an increase in rate case-related workloads for Board members, Board staff, and Consumer Advocte. · Frequency of rate cases may increase, especially if a future test-year approach similar to Wisconsin's is used. · If the company files a future test-year option, other parties to the case may file the historical test-year option. This would necessitate evaluation of simultaneous histoncal and future rate cases, increasing the work, the cost, and the time required for the proceeding. · A more active auditing role seems essential. · New issues appear likely with a future test-year filing. · Additional cost are associated with a possible independent audit. 5 I i ! ¡ I Thus, it is evident there is no consensus among the participants on the cost effectiveness of this proposal. The information filed shows there would be transition costs as staffng levels and skils are changed to accommodate for an additional ratemaking method. The review of other states indicates a need for additional staff including economists, statisticians, auditors, and CPAs. A number of rulemakings would be necssary. Litigation would probably increase with a new approach to ratemakfng. It appears from the record there would be long-term costs associated with the change for a number of reasons: i. I ¡ i I 5 In Illnois Commerce Commission Docket No. 92~0357, MidAmerican used some elements of a future tes year and required the services of an independent auditor. The cost of thai audit was' $132,000. 10 i. ¡ d. Would the Proposal Result in Rates That More Accurately Reflect a Utility's Cost of Providing Service? IPL believes that a projected test year provides a better matching of rates with costs and revenues that will occur at the time those rates wil be in effect. This would benefit customers because changes in costs are included in rates sooner, allowing customers to receive better pricing signals and lessening diferences between current customers and future customers. The company asserts that a projeced test year benefits the utilty by prviding for full regulatory assurance and up-front guidance on planned expenditures. Under a future test year, the Board would provide proactive input into capital investment decisions and other expenditures before those decisions are implemented. Under the current standard, the Board is limited to defining public policy through the denial of costs that have already been incurred. I I ,i I i I IPL contends that costs and revenues in an historical test year are as much as tw years old before rates are finalized. IPl questions the value of auditable data and the assumption of a constant historical relationship between revenues and cost, especially during times of major capital investment. The company also assert that a projected test year benefits the utilty by . potentially reucing the cost of capitaL. It states that the financial community prefers a regulatory structure that allows a projected test period because ther is less risk that prudent capital expenditures will not be recovered in rates. less risk to the stockholders may mean improved ratings that may result in reducing the cost of capitaL. I i. i MidAmerican states there is little difference between a future test period and an historical test period that reflects appropriate post test-year adjustments. At the same time it argues that tw fundamental points need to be kept in mind: (1) ratemaking exists to detennlne the reasonableness of rates that will apply sometime in the future, after the rate filing has been made, and (2) there is no inherent reason why historical data from the company's books and records more accurately reflects what will happen in the future than forecasts will. However, Consumer Advocate disagrees that a future test year would result in rates that more accurately reflect a utility's cost of providing service. Further, the Consumer Advocate states it is impossible to know if a forecast is accurate until the forecast period has passed. It also argues that what is important in establishing accurate rates is the relationship between revenues and costs. As long as a recent and internally consistent historical test year is used, the revenue/cost relationship wil generally be representative of ongoing conditions and the revenue requirement wil be accurate for the period when rates are in effect. Consumer Advocate also believes that the mere potential to reduce regulatory lag with a future test-year option is not worth the risk of reducing or eliminating the crical incentive the current system provides Iowa utifties to 11 operate effciently. Regulatory lag tends to replace some of the effciency incentives that are otherwse blunted by cost-of-service regulation. It also rewards or punishes a utilty in the short run by attributing cost and revenue changes to shareholders between rate ca. Consumer Advocate adds that notwithstanding IPL's assertion conceming the staleness of historical data, the use of a future test year will increase the probabilty of inaccuracy, excess prots, and excesive rates. Furter, a future test year relies heavily on utilty management's expections, and it is likely that management wil err on the high side when estimating future costs and on the low side when estimating future revenues. Consumer Advocate believes giving the utilty the option of a future test year invites abuse of the regulatory process. It would mean that utilty companies would submit the type of filing most beneficial to shareholders at any given point in time. Making an option available allows gaming of the system to the advantage of the part that is granted the option to choose. Ag Processing states that a future test-year filing does not necessarily reflect a more accurate cost of service. It believes there are more appropriate ways to match revenues and costs and send price signals to customers. The Board has the authori to allow additional evidence into the recrd afer the initial filing. In a situation where only part of a proposed adjustment is known at the time of filing, additional updates have been allowed up through the date of the hearing. The Board also is able to consider other evidence outside the test period. Recently, the Board allowed year-end rate-base adjustments for major plant additions and considered several changes to capital structure that occurred aftr the test year. It also indicated a wilingness to consider alternatives to the thirteen-month average capital structure. In additon, the Legislature has recently enacted provisions that address the desire for regulatory input Into capital investment decisions, regulatory risk related to environmental requirements, and regulatory lag. Iowa Code § 476.53, enacted in 2001 , provides for advanced ratemaking principles for new generation and trnsmission projects. Both IPL and MidAmerican have requested and received advanced rate making principles that are binding on future ratemaking. These advanced ratemaking principles have led to the following capital investment in Iowa: · IPL's 568 MW natural gas-fueled generation plant in Mason City · MidAmerican Energy's 540 MW natural gas-fueled generation plant in Pleasant Hil · MidAmerican Energy's 900 MW coal-fueled generation plant in Council Bluffs · MidAmencan Energy's 310 MW wind energy facility in northwest Iowa 12 e. Conclusion I: i I ¡ i I i i. I i Iowa Code section 476.6(25) allows utilities to look to the future with respect to emission contrls on coal-fired generating plants. Utilitie are required to develop a plan and budget designed to meet environmental requirements. The Board then must include the reasonable costs of implementing the plan in rates. Amendments to Iowa Code § 476.33 enactd during the 2003 Session allow the Board to consider capital infrastucture investents in service within nine months after the conclusion of the test year and cost-of-cpital changes that occur in that time period for new generating plants, thus lessening regulatory lag related to large investments. Since these statutory provisions allow for future costs of large investments to be considered in a rate case, a future test year would provide little additional benefit. The Board concludes the implementation of the future test-year option would significantly increase costs of ratemaking during the trnsition and probably in the long-term. It also finds use of a future test year over the current hybrid approach wil not necessarily provide rates that more accurately reflect a utilty's cost of providing servce. Iowa's hybd approach allows for consideration of evidence outside the historical test year. The implementation of two new laws allowing regulatory assurances for capital investment decisions and for environmental improvements; and the abilty to consider capital investments and cost of capital changes after the test period alleviate the major concerns rased by IPL. i i i ¡i I I i ¡ . I 2. Deferred Eipenses and Reveues Occurring Outside the Test Year a. Description of the Proposal IPL proposes that deferred accounting would be a useful proceure to support a future test-year case. Large abnormal expenses and revenues occurring outside a test year could be accounted for in a deferrd account and reflected in the utilitys next rate case. Consumer Advocate argues that deferrd accounting is just a variation of piecemeal, or single-issue, ratemaking. Single-issue ratemaking occurs when a cost or revenue item is considere without considering other costs and revenues. Not generally accepted, single-issue ratemaking can lead to an improper matching of costs and revenues, and potentially unjust and unreasonable rates. Consumer Advocate sttes the inclusion of costs without matching revenues will produce excessive rates; the inclusion of revenues without the matching costs will deny the utility reasonable rates. It adds that the relationship between costs and revenues is an importnt component in the determination of just and reasonable rates. If deferr accounting is used appropriately and is properly matched to other costs of providing service, it need not result in single- i i I i. I ii 13 issue ratemaking. However, deferred accounting can distort the revenue requirement jf other offsetting cost savings or revenue increases are ignored. b. Is the Proposal Cost Effective? Allowing the use of deferred accunting in a rate case would not have a significant financial impact on the cost of the rate proceeding since the Board has current authority to allow defer.red accounting. c. Would the Proposal Result in Rates That More Accurately Reflect a Utiltys Cost of Providing Service? If the costs in a deferrd account are properly matched against related cost reductions and revenues, they could result in rates that more closely reflect the cost of providing service. Since a utilty controls the information concerning these accounts, there is the potential that this matching may not occur. d. Conclusion Deferred accounting is available under current law. Utilties may request accounting rulings from the Board. However, rulings made outside a rate case are only advisory, not binding, when considered in a future rate case. The utility may account for costs and revenues in a deferred account but the Board retains the authonty to determine whether the costs and revenues wil be allowed in rates, and under what terms and conditions. 3. Government-Mandated Costs Outside a Rate Case 8. Description of the Proposal MIdAmencan proposed that government-mandated expenditures should be recovered through an automatic adjustment rather than through a rate case. These are non-fuel items such as capital projects for the relocation or improvement of any facilties when the expense of these items are venfiable or mandated by a government entity or are outside of the control of the utilty's management. Mandated expenses could also include emission control equipment, manufactured gas plant remediation, or expenses related to upgrading facilties to thwart terronsm attacks. MidAmerican says the automatic adjustment mechanism is particularly appropriate in situations where it is desirable to obtain a better matching of costs and revenues in a specified period than could be accomplished by infrequent rate cases. Aquila believes that government-mandated expenditures should be recovered through an automatic adjustment including expedited recovery for mandated non- fuel expenses and those required by the Offce of Homeland Security. 14 b. Is the Proposal Cost Effective? I i f i i Ii I i I' i i i i ii Consumer Advocate argues that government-mandated costs should not be automatic because they are not volatile and may be offet by other cost changes that are not verifable. Furthermore, automatic recovery provides no incentive to minimize costs. Consumer Advocate believes the Board currently has the authority to provide for automatic adjustment clauses. Although Iowa law allows for automatic rate adjustments, the types of expenses discussed in this proposal have not been allowed. The Board would have to approve any new automatic adjustment. The cost involved would be the additional time necessary to establish the automatic adjustment and to verify that reasonable accounting was used for all of the major elements of the proposed government-mandated expenditure. c. Would the Proposal Result in Rates That More Accurately Reflect a Utiltys Cost of Providing Service? An automatic adjustment would allow a utility to recover the cost of government- mandated items in a timelier manner and without the necessity for a rate case; however, it may also allow for piecemeal ratemaking if consideration of matching cost and revenue changes do not take place. d. Conclusion Iowa law already allows for the automatic adjustment of rates outside a rate case. For example, the Board currently allows automatic adjustment of electc rates for fuel-related costs. These fuel costs are beyond direct control of management, are subject to sudden significant changes in level, are an importnt factor in deteniining costs, and are readily, precisely, and continually segregated in accounts. Automatic recovery is also allowed for energy effciency expenditures. All amounts recovered through automatic adjustments are subject to prudence reviews. The types of expenses discussed in this proposal have not been historically allowed to be collected through an automatic adjustment mechanism. Any automatic adjustment mechanism for government-mandated costs would need to meet similar criteria as fuel-related costs and meet the requirements of the matching principle to ensure just and reasonable rates. It should be noted that when a utilty has voluntarily agreed to forego rate increases for a period of years, allowance of new automatic recovery for expenses incurrd during this period would change the conditions under which the agreement was reached. Any new automatic adjustments should not be implemented during such a period. 15 a. Description of the Proposal I ¡ I i I i. i i i i ¡ I ! I i. I ¡ 4. Use of Single-Issue Ratemaking MidAmerican proposes that rate adjustments producing small amounts of revenue should be allowed outside of a general rate proceeding. b. is the Proposal Cost Effective? If a utility were allowed to file for a rate increase based upon a single cost item, there would likely be an increase in filings and the regulatoiy costs would increase. Some, If not most, of these single-issue ratemaking filings could become time-consuming contested cases and would place an additional burden on Board, Consumer Advocate, and third-part resources. There may be a decrease In general rate cases since there would be allowances for rate recoveiy between rate cases. c. Would the Proposal Result in Rates That More Accurately Reflect a Utilty's Cost of Providing Service? The proposal does not provide for the proper matching of costs and revenues that is essential in setting just and reasonable rates. For the filing to result in rates that more accurately reflect a utilty's cost of providing service, any corresponding cost savings or additional revenue would have to be reviewed for possible offset. Allowing the costs to be recovered without the offsetting revenues or reduction in costs would not accurately reflect the cost of providing service. Rates are best established in a general ratemaking proceeding where all the costs and revenues can be reviewed. If a utilty is allowed to file for rate relief eveiy time an increase in costs occurs, rates wil likely be higher than under existing procedures. ! i d. Conclusion This proposal would allow a utilty to file for rate increases without having to give consideration to offsetting decreases in costs or increases in revenue In violation of the matching principle. The Board has allowed single-issue ratemaking outside of a general rate case In specific cases. However, single-issue ratemaking should be a rare occurrence and not become an accepted way of setting rates. 16 i I 5. Adjustments to Year-End Data a. Description of the Proposal IPL proposes changes to require the Board to consider data that wil become known and measurable within twelve months from the commencement of the proceeding. The proposal would require that any pro forma adjustments be made using a year-end test year, rather than a thirteen-month average test year. b. is the Proposal Cost Effective? The proposed statutory changes would make it mandatory for the Board to consider all post test-year changes, not just changes that exist at the commencement of the proceeding. As previously stated, the Board has the ability (and has used it) to adjust historical test year data beyond known and measurable changes related to data that exists as of the date the proceeding is filed regarding known and measurable changes in costs not associated with a different level of revenue and revenues not associated with a different level of cost, that wil occur within twelve months from the date of filing by the utilty. The authority to do so exists in Iowa Code § 476.33(4), which states the Board's ability to nconsider other evidence". In recent proceedings, the Board has considered these types of issues under its current statutory authonty. Therefore, the resources needed to review a rate case in the context of the statutory changes would be similar to the resources needed currently. Given the Board's use of already existing authonty, the benefits of changing the statutory language are not obvious. c. Would the Proposal Result In Rates That More Accurately Reflect a Utilty's Cost of Providing Service? The use of a year-end rate base and capital structure could reduce regulatory lag to some degree by allowing full rate treatment for items that were placd in service late in the test year. Potentially, this could make rates better reflect the costs of the utility. Consumer Advocate states that an annualized, or year-end, test period is somewhat more conducive to known and measurable changes beyond the test year end and does have the effect of eliminating up to six months of regulatory lag. However, Consumer Advocate believes there is no advantage to the use of either the average or year-end-annualized test period approach that cannot also be achieved with known and measurable changes routinely considered by the Board under existing ratemaking procedures. It points out that the average test year reduces the dependence on only a single data point, which could be distorted by unusual accounting entries or one-time trnsactions. Also, by using the average approach. the income statement presentation is simplifed. 17 i. I i I i I. I Customer levels, employee levels, depreciation. propert taxes, and other costs do not need to be adjusted to reflect year-end annualized numbers. With respect to the capital structure, a thirteen.month average capital strcture for determining rates helps to eliminate distortons caused by issuance of new preferred stock and long-term debt, equity infusions, security retirements, and fluctations in retained earnings. Further, if a year.end test year were used, any of these one-ime events could distort the capital strcture, making the capital ratios unrepresentative. The thirteen-month average capital structure averages these potential events over several months to provide a better match between capital structure, rate base, revenues, and expenses. Any capital issued outside the test year is not normally included in the capital structure because it would violate the matching principle. The thirteen-month average capital structure supports the thirteen-month rate base. By using data for only one point in time, the utilty could include an equity infusion in the month of December such that the rates are set using a capital structure with a higher common equity ratio. Common equity is the most expensive source of capital available. Therefore, the customers' rates would support a higher overall cost of capital than rates determined using an average capital structure. d. Conclusion The current sttute already allows the Board to consider year-end evidence. Any proposal to use a year-end test year, annualize single items, or approve appropriate pro forma adjustments is reviewed and considered on a case-by- case basis by the Board to ensure compliance with the matching principle. 6. Temporary Rate Implementation a. Description of the Proposal IPL proposes to modify the way in which temporary rates are implemented. First, it proposes to eliminate language requiring the Board to apply previously established regulatory principles in determining the appropriate level of temporary rate relief. Second, IPL proposes to reduce the time frame for implementation from 90 days to 10 days. In addition, IPL argues that since its proposal would eliminate three months of review for temporary rates, the ten-month period allowed to reach a final decision should be reduced to seven months. i r I i. I. I' MidAmerican agrees with IPL's proposal but argues the utilty should have the option of implementing temporary rates immediately or using the existing temporary rate procedures. 18 Consumer Advocate argues that if temporary rates are implemented immediately, without review, the ten-month time frme should be extended to allow for additional review of the final rates. b. Is the Proposal Cost Effctive? Implementing temporary rates witin 10 days, rather than allowing 90 days for review and approval, would probably not add cost to the rate proceeding. However, the ultmate issues to be decided in the case would remain. Most of the costs that would be saved by eliminating analysis and approval of temporary rates would be shifed to the remainder of the case. Therefore, it would not likely be cost effective, or even possible, to shorten the schedule in the manner proposed. The proposal to shorten the schedule appears to proceed from the assumption that temporary rate review requires a signifcant part of the first 90 days, but experience has shown that review of temporary rates actually requires very lite in the way of Board resources. c. Would the Proposal Result In Rates That More Accurately Reffect a Utilty's Cost of Providing Service? i I i \ i I i i; The current statute allows 90 days for implementation of temporary rate increases. Increases based on established reulatory principles are allowed. If the utility seeks recovery for expenditures that have been denied in the past or are new, it mustwait until the Board has approved the expense before it can recover these expenses in rates. IPL proposes to eliminate the requirement in the statute that past Board precedent is used in determining an appropriate increase for temporary rates. Instead, the entire increase sought by the utilty could be implemented in temporary rates. Consumer Advocate argues there must be some reasonable constraint on temporary rates. If temporary rates are put into effect without any regulatory review, utilties could use ratepayers as a source for instant rate relief when cash flows are below desired levels. Consumer Advocate contends that refunds with interest at the end of a case are not a suffcient remedy for customers who may have diffculty paying their utilty bils even before the rate increases. Eliminating the use of previously established regulatory principles when setting temporary rates would probably make temporary rates less, rather than more, accurate. The use of previously established regulatory principles results in temporary rates that are based on prior Board decisions and are therefore likely to bear a reasonable relationship to the final rates. Removal of this factor would mean potentially unlimited temporary rates that would have no relationship to actual costs. 19 d. Conclusion IPls initial proposal removes the requirement that temporary rate increases be based on previously established past Board precedent. It also would implement temporary rates in 10 days rather than the current gO-day penod for review and approval. In the workshop IPL indicated a willngness to use past Board precedent in order to implement temporary rates without Board review. The Board believes that the current requirements, past precedent and a gO-day review period provide a balance that gives the utilty expedited rate relief while the case progresses. It also protects the customer from excessive temporary rate increases. Becausè IPL's proposal would essentially eliminate three months of the review process, it also proposes to reduce the current ten-month rate case review pertod to seven months. Even if review of temporary rates is removed, other issues requinng a full ten-month proceding remain. Verification of company figures and calculations often require the full time period. Finally, If the statutory method is modified to allow implementation of temporary rates within 10 days, the current interest rate should be retained. (See the next issue.) The relatively high interest rate serves as a constraint on the utilty to discourage it from using the ratepayers as a source of funds dunng the pendency of the proceeding. 7. Interest Rates on Refunds 8. Description of the Proposal Iowa Telecom proposes to reduce the interest rate on refunds. The current rate is two percentage points above the 24-month consumer loan rate. MidAmerican states the rate should: (1) not be so high that it works to prevent utilties from seeking needed rate relief, (2) be high enough to discourage utility use of excessive temporary rate relief for financing purposes, and (3) adequately reimburse customers for the use of their money. MldAmencan encourages the Board to consider using a public utility bond yield as representative of the utility's credit quality. This long-term rate has a built-in penalty. Short-term financing would be used as a source of funds during the penod that temporary rates are in effect. Since short-term rates are cheaper than long-term sources, the utility would pay a "penalty" if the utility were required to make refunds to the customers. The customers would receive a return higher than any other investment option of the same duration and recover their opportnity cost of lending funds to the utility. I I i. I I Consumer Advocate opposes any change to the interest rate on refunds. It argues that to reduce the current average commercial bank rates to money 20 I'.' market account rates would be unfair. Many customers have outsnding credit card balances, bank loans, and mortgages at higher rates of interest such that their cost of money would likely be higher thn money market rates of return. It is Consumer Advocate's position that the currnt rate is more indicative of the opportnity cost of capital for ratepayers. Also, utilities may be overly aggressive in temporary rate requests if extremely low interest rates are used. This would make customers involuntary investors in the utility. The interest rate should be at or above the average consumets marginal cost of capital. IPL proposes to implement temporary rates immediately without Board review and approval and did not propose any change to the current rate. Owest also agrees that no change is needed. b. Is the Proposal Cost Effective? Changing the refund interest rate has no cost implications for implementation. It would simply require looking to a different indicator to set the rate. c. Would the Proposal Result in Rates That More Accurately Reflect a Utiltys Cost of Providing Service? The interest rate is not intended to reflect a utilty's cost of providing service. It is intended to partially or fully compensate the consumer for the use of money during the pendency of a rate case. It may also provide a deterrnt to collectng excessive temporary rates. The 24-month consumer loan rate is a borrwing rate, not an investment rate. Based on August 2003 data, this rate was 11.95 percent, slightly lower than the Credit Card Plan (All Accounts) rate of 12.49 percent for the same time period. After adding the additional tw percent, as required in Iowa Code, the refund rate exceeds the credit card plan rate. The high refund rate that results from this formula suggests that it is used to protect Uie customers from the utility charging excessive temporary rates. If excessive temporary rates were in effect, a customer may be forcd to either use funds that would have been used to reduce other debt obligations such as credit cards or to borrow funds to pay the bil. This assumption seems consistent with the position held by the Consumer Advocate. If a refund were necessary, the consumers would more likely receive their opportunity cost of money, providing better protection than if a lower rate were used. ¡ I i. MldAmerican suggests that the existing rate is excessively punitive and should be lower. MidAmerican argues that the public utilty bond yield is more representative of the utilty's credit quality. It also claims that the customer would eam a higher return than for any other investment for that duration. However, the concern may not be with recovering a customets opportunity cost of investment, but Instead with covering customers' potential borrowing rates. 21 i I., ¡. i Most Iowa utilties have bond ratings in the range of A to Caa. Using August data from the Merchant Bond Record, the yields for an "A" rating and a "Baa" rating ranged from 6.78 percent to 7.08 percent. The recommended bond utilty rate is almost half of the current consumer rate. Refunds would be based on the individual rating of each utilty. d. Conclusion The proposed change is neutral with respect to cost-effectveness but would not tend to produce more accurate rates. The existing rate is set at a high level to protect customers from paying excessive temporary rates. If the utiit wishes to avoid paying this rate on potential refunds, it should only request reasonable rates when it files for temporary relief. As discussed previously, IPL is proposing a statutory change that would allow it to collect temporary rates immediately without Board review. If this change were allowed, the need for maintaining the current refund rate is even greater. 8. Electronic Delivery of Proposed Rate Increase Notices a. Description of the Proposal MidAmencan proposes a statutory change to allow for electronic delivery of proposed rate increase notices. b. Is the Proposal Cost Effective? The comments lack suffcient information to conclude that electronic delivery of customer notices meets the cost-effectiveness criterion. Electronic delivery potentially reduces notice costs. However, the utilties that commented on this proposal indicated that their systems currently are not set up for electronic delivery of customer notices. No comments estimated the start-up or program change costs and ongoing expenses. Qwest's comments concerning the use of radio and television indicate that "electronic" may be too broad a tenn, but no alternative term was offered. 22 I. ¡.!i I ¡ ì I ¡'. i ! .' i. I' i.i. c. Would the Proposal Result in Rates That More Accurately Reflect a Utilty's Cost of Providing Service? The form of notice does not significantly affect costs recovered as part of the rate proceeding. d. Conclusion By the conclusion of the inquiry, MidAmerican indicated that Iowa law may already allow for the electronic delivery of rate notices. Qwest and MidAmerican encouraged the Board to allow for electronic delivery and allow parties to work out details in the future as technologies develop. 9. Notification Within 30 Days of Filng of a Proposed Rate Increase a. Description of the Proposal I i I I !' MidAmencan proposes to change the notice penod from no more than 62 days pnor to filing to within 30 days after the filng. The utilty would then be able to work with the Board to include preliminary public comment heanng dates and locations on the notice of proposed rate increase filngs. The prctcal effect of the change may not be very great; however, under current law, most utilties send the notice the day before they file the rate case. Under the proposed change, they would be able to delay the notice by two or three days and then include the notice in the regular bils to customers. b. Is the Proposal Cost Effective? The change would not incur additional costs and might allow utilties to avoid the postage expenses associated with mailng separate rate case notices. It could be beneficial, as the Board might have the opportunity to set up preliminary dates and locations for public comment heanngs and work with the utilty to list the dates and locations in the notice of proposed rate incrase to its customers. However, that can be accomplished with the existing process as well. c. Would the Proposal Result in Rates That More Accurately Reflect a Utility's Cost of Providing Service? The time frame for rendenng the notice does not playa role in the costs that are considered as part of the rate proceeding. d. Conclusion The statute currently requires rate-regulated utilties to provide notice of a proposed rate increase within sixty-tw days prior to the time the application for the increase is filed with the Board. The proposed change would potentially allow utilities to save postage costs, because they could send a rate case notice as a part of the regular biling cycle. However, this would mean different customers would receive the notice at different times, which could cause customer confusion. Thus, it is difcult to say if the proposed change would be an improvement. 23 i ¡: 10. Rates for a Fixed Period a. Description of the Proposal MidAmerican proposes to establish a mechanism that would allow filing and approval of a ratemaking plan that would establish rates for a fixed period of time. While Consumer Advocate has agreed to such multiyear plans in the past, it opposes the Board having the authority to approve such a plan over its objection. b. Is the Proposal Cost Effective? This proposal may be a more cost-effective method of ratemaking since it would set rates for a certin period of time. A review of the rate cases filed since 19816 shows that rate cases are often fied at three-r four-year intervals. Allowing a utilty the option of filing a multiyear ratemaking plan could fit this pattern. Both the utility and Consumer Advocate would be precluded from bringing cases during this time. That could result in savings if a rate case would otherwise have been filed. But the savings only exist if a rate case would otherwise have been brought, i.e., rates need to be changed. A multiyear rate filing would be subject to the same analysis with respect to costs of review as was discussed in the future test year filing. The utility, the Board, Consumer Advocate, and interveners would be required to consider data concerning an historical test year as well as data concerning a future period. This future data would be very similar to data to support a future test year. MidAmerican has suggested that other alternative ratemaking procedures might be proposed to determine the rates under a multiyear rate plan. Any alternative ratemaking proceures could increase the cost and complexity of a ratemaking proceeding. c. Would the Proposal Result In Rates That More Accuraly Reflect a Utilty's Cost of Providing Service? i i i ! i I ! I. i i !MidAmerican argues that allowing for multiyear ratemaking would provide rate predictbilty for businesses, government, and other Iowa consumers. However, the predictabilty of rates does not necssarily mean that the rates accurately reflect a utilitys cost of service. In periods of high inflation and increasing costs, it is likely a utilty would make annual filings, and in times of low inflation and declining costs, the utility would file a multiyear plan. Consumer Advocate would then be precluded from filing a rate reduction case. While there may be public policy objectives achieved through multiyear plans that are mutually beneficial to i I I'i 6 Atthment A 10 Consuer Advocate's Reply Comments fied October 3.2003. 24 d. Conclusion I i. ¡. i I the utility and to its customers, more accurately reflecting a utility's cost of providing service is not a primary goal or a likely result. This proposal would make a statutory change to allow the utilty to propose and the Board to approve a multiyear rate plan. There have been several periods when multiyear agreements have been approved by the Board based upon a settement among the parties to a general rate proceeding. This method of settng rates for a period of time has provided rate predictbilty and has protected consumers. MidAmerican has recognized that current proceures have worked to its benefit as well as the benefit of customers. The current produres in which the parties negotiate a multiyear plan and bring it to the Board for its approval is a better method of developing rates that are set for a fixed period. 25 KE C. QUIN. GØVOl STATEOFNEV.AA . PVBlJC UT COMMSION OF NEVADA i ) 50 Ea Wiliam Str Ca Cftý, Nov 89701.3109 Policy (175) 68-6107 · Fix (775) 6Øtio SCú(7.!) 681QI . Fii mS) 68120 .'htt!i.st.ny.\§ , , . ()'Ó - 701; , RUR NEA0 SS W, Sih S~ No 20 im Ncwà lI0) (75) 73-4914 . F~ (775) 7'7 -.SOl NEV AD OfICElOI~O:_Dr..Sui~ .. V.. Nc 89109 (10248niO . Fu (702)4J67l 'Mày 10,2006 Lore Malewch Difto of the Legilative Counl Bucau401 S. Ca St Carn City, Nevad 89701-4747 RE: The Publie Uties CommiiOD of Nevada's Reprt to die 74. Seion Or the Nevada Legilature OD Alterties töthe mstorica Test Year Metodology Use by Publi UtiUes iD Nevad De Mr. Maew: Secon 7 of Nevad 'Sene Bil 238 ("SB 238''), pa at the 73td Session of th Nev Letu, di th Publc' Utities Cosion of Nev (th "PUCN to exlor alte to the histrica test yea metodlogy cuy used in Nevad for geer rate apons fi by public utes. Th PUCN couc an ines into th ma with th assiir of the Rcgulat Opons St of th PUCNt th Buau of Co .Prectin, public utties operat in Nevad an oth inted paes. Addtionaly, th , PUCN held a woks in th ma to prvie al inteed paes an op pren thir .commts and suesons. ¡ I i I riI SB 238 di the PUCN 1D submt a wr re of its fidigs an recomon to di . Di of th Legilative Coun Bur for tnua to th 74th Seio of th Nevad Le no late th Ocbe t, 2006. Put to ths dietve, th PUCN ba dred arepor contani its fidings an recommen at he. Should you have any queons or coce ple co my Admti Attey, Cassaa C ova at ( 2) 48-7233. . g Ch Pu c Utiities Common of Neva 'Enlos Qø Cjtyei75 68100 CONSUM DMSIO:La V~704826 0d ÑC-l Ex 681~ EXHIBIT NO. 703, Page 1 of 30 Case No.: IPC-E-08-10 D. Peseau, Micron . '. .. REPORT TO TH 74m SESSION OF TH NEVADA LEGISLATU: ALTERNATIVS TO TH HISTORICAL TEST YEAR MEODOLOGY FOR SETTG PUBLIC UTILITY RATES IN NEVADA Public Uties Conission of Nevada May 10,2006 ... .... I i i i i .... fl".' .. " TABLE OF CONTNTS i. NEVADA SENATE BILL 238 iII. HISTORICAL TEST YEAR 2 m. METHOD USED BY COMMSSION TO GATHR COMMS AN DATA 4 N. ALTEATI RATEMAING MEODOLOGIES USED IN OTHJUSDICTIONS 5 V. ALTERNATIV RATEMAG METIODOLOOIESTO TI HISTORICAL TEST YER 5 a. Option i w Futu test year with al elements fuly forased to refect the. f'peD ras are in effect" , 6 b. Opon 2 - Hybrd te penod tht st with th most ftcent 12-month histoncaI data an in which aU major rate cas element ar adjuste for "reaonably known and meaurle" data to reflect the pe raes arin effect, 7' c. Opton 3 - Hybnd test pe tht sta with th most recent 12-moD. historica data an in wlnch all major rate case elemmts ar adus for "reanably known an mele" data up to 7-month af the genral rate case fig da d. Commission's Recommendaton: Qption 2, Hybrid Test Perod VI. DISCUSSION OF TH ALTERNATI RATEMAGMETHODOLOGIES . a. The rae impact on cusmer an wheter the methodlogy would result in rats that more acctey refect th cos of providing servçe b, Th co effecvenes of !be metodologyc. The fisc impat on stte and loc agences . d. Th prcedures and mechasms necssa to implernt the metologies e. Any other matter the pares dee apppriate i. Ra Indexing Ü. True-Up Prces' ii. Filing Reguients iv. Teleouncaons Ca; Non-Ru Incumbet Loca Exche Qiines . VI. COMMISSION RECOMMNDATIONS VIL. PROPOSED LEGISLATION TO AUTHORI AN ALTERNATI RA TEMAG METHODOLOGY: TH HYBRI TET PERIOD AITACHMNTS AITACHMT 1 ATTACHMEN 2ATIACH 3 1. NEVADA SENATE BILL 238 The Nevada Le~slat passed Nevada Sente BUl ("SB'') 238 at its 73rd Sesion: SB 238 bee effecve on June i 4, 2005. Secon 7 of SB 238 dicted the Public Utiit Commission of Nevad ("Commssion") to open an invesgatory docke to "...stdy, exne and review the varous processes, theories and metodologies tht may be us to estlish just and reable rates in cases involving genera rate applications fied by public utlities." Over the past several year ther has be mountig conc tht in a rapid growt stte such as Nev~ the historical te year metdology may not be the most accurte metodology in detnig general rats. Therefore 1h Legislat spcificaly reuested tht th Comssion open an investigatory doket to explor altetives to 1h historca tet yea methlogy used in Nevada for caes involvig gene ra aplicaons :fleô by public utties. Puuat to ths legslatve ditive. on July 27, 2005, the Commssion opened Commission Docket No. 05.7048 to exlore alternive rateg metodologies to the historica test yea metodology for genera rate caes. Ths maer was conduct by the Commssion pursut to the Nevada Revised Sttus ("") and the Nevada Adinisttive Code ("NAC"). Chapters 233B. 703, ~d 704. SB 238 fuer direte th COIDssion to subit a wrttn reprt of its fmdigs and recommendatons to the Director of th Legislaive Counl Burau for tranmitt to the 14l1 Seson of the Nevada Legislatu no lat th , Ocbe i. 2006. Ths report is mae pursua to th Legilatve dictve. II /I II /I II II II /I II II If II ... 1 i. I '" IL mSTORICAL TEST YEAR Public utilties ar consider na monopolies afecte with a public inte. A natul monopoly works withn a specific servce ar, and generly bui and opete large expensive-equipment with lower unt cost at incrasing levels of output to produce and supply an essetial everday sece. Dir competion with a natual monopoly is unecomical since it would reui duplicate investents in simlarly large exensive equiment. The lak of competon in the public utiity's servce ar alows th utility to restct outut, rase price and cQJlect monopoly profits. The public interest view of regulation is to prote cusomer agai tJese prtices for a serce tht is essntial to evday life. As a reult, public utlities ar subjected to regulation, and the role of reguaton is to prvide a substitute for th ecnomic contls of compettion in assunng far prces and adeqte servce to cumer. In Nevada the Public Utilities Coision's mechan for settng fai prces (rate) an proteting the customer is basd on a hitorica te yea an is codfied in NRS 704.110(3). Puuat to ths st, if a public utty fies a gener ra ca wit1 th Comssion to chage the nies, th Comisson reviews the rerde results of opeon for the inos ret twlve (12) months that da wa available. Esentially, the procedur for caculatig ras is to add up the varous cost mCW.ed in providing sece dug a rent 12-mont period commonly refer to as th historical te-year, and divide that by the sales volumes (e.g., kilowa hour '~kWh" or ther). Additionally. a linite update for knwn an meaable events tht occur withn six months afr the end of the historica test year is also pertted. Th cost of prvidig serce include operating and maenance expnses, depreciation and amorttion exenses, ta expese, interest expese and profit. Investrs receive a re on thir investment via tht porton of rates covering intert and prfit (cost of equi). Oter thgs bei equal, if the costs of servce increas. rats incre. II /I II /I II II I i I, ! I. i ! 2 .~ The bac assmnption underlying the us of a historica peod for setg fu rate is tht histrica conditons ar sufciently predictve oflikely futu ciumstces to sere as a reliable method for predict fu costs. Historical cost have the adde benet of offerg ready vercation. However) unde rapidly chaging conditions, lie th vas an contiuous grwt exprience by Nevada utilities, historica costs ca fail to acurly predict fu costs or allow for the timely reovery of new investents. In addiion to their raid grwt) Nevada's public utities ar coping with industr-wide chaenges asciat wi changing us charterstcs, chaigi technologies and chgi wholesae maret sttu. Ifunt cost ar reasnaly comtt, the use of a historica tÇ8t yea is a. vile raemak metdology) but to acunt for the raid grwt an changes cutl beng expeen by Nevad's public utlities usin a tet yea with histoncal costs can be chengin and ineffective. In toda's envinmnt, tiely ras captu new:invesens and opering cost ar an import sour of grwt-related reenue for the utiit. The new reenue also alows for . an imprved capita stctue and lowe cata costs. Witout revenue tht matche the co of providi servces, Nevad's utilities wi reui lare amountS of debt and equi fi~cigs to build the necessa infrasctu to sece its grwt. Ths ficing reults in cumer rates tht ar much higher due to higher capita co A ficialy stng public utlity with investen gre crdit is in,the be inrets ofèusomer and will ultiately lower a custnier's rates over the life of the new invesents coed to a utilit with weak credt ratings. II II II 1/ II II /I II /I II II I i 3 i I.: i ! i ¡. I m. MEOD USED BY COMMSSION TO GATHER COMMS AND DATA SB 238 dird th Commssion to conduct its invesgaton with the help of inreed paries, including the Reguator Operations Staff of the Commission ("Sta'). the Consumer's Advocate an the Bureau of Conser Protecton in the Ofce of th Ättrny Geer ("Bep"). each public utity opeg in Nevad an all other intested persons. On Aug 26, 200S, th Prsiding Offcer commenc the investgation by reueg comment fr intersted paes to be fied by Octobe 31, 2005. The Commssion received and reiewed comments fr the followLg: jointly fi Siera Pacfic Power Copany and Nevada Power Compay ("the Companes"); Veri; Utities, Inc.; Sprit; Southwet ~ Corration (''SWG;; Souther Nevad Water Autrity (''SNWA''); Newmont Ming Corpraton ("Newont;; AT&T; Nevada Rur ILECs; Sta an the Bep (collectively referr to herein as "the Commeniors"). 1b Commentors provided the Commssion with sustion for alterntive rateking metdologies an provided inormon on methodlogies us in other jursdictions. Basd .on these íitíaI commen, the Commission was able to develop severa altetive ratemaking metodlogies for disussion by the ConeniS. On Deber 15, 2005, the Cossion issued a second reuest for comments and Notice of Workshp, scheuled for Febru 7 ~ 20~6, tò. discus these altetives. The Comssion reeived an reviewed comments frm the second reues from the following Commentors: th Copanes; SWG; SNW A; Newont; AT&T; Nevad Rur !LECs; Sta; and th Bep. At the workop, th pares wer given an opportty to mae a short presentation of their commnts and to prvide the Cossion with an other prosas not discusse in their writtn co~ens. II II /I /I /1 II II 1/ /I II ¡i Il I I i ! I 4 IV. ALTERNATI RATEMG METHODOLOGIES USED IN OTH JUDICTIONS May of the Coentors refernce a sty releaed by the National Assoiaton of Regator Utlity Commssionrs ("NARUC") in 199-1995.1 The sty showed that approximately 24 pent of jursdíet~ns indicaed tht they us fuy forecased test year. In the West. Calorna, Orgon and Uta utiiz either a fuly forecasd òr a 12-montb foreas test yea. Caiforna utliz a fuly forecas te yea for both electc and gas utilities. Historic . data is filed and then upate as much as possible. Oregon,allows al utlities the option of usng èither a fu or historic test yea. Uta allows its gas and electrc utlities to choose eiter a :lly forecas test period or some combinon of histal and fu month in the test peri utilizin a 12-month foreast. (See Attchment 1). . V. ALTERNATI RATEMAKIG METIODOLOOIE TO HITORICAL TEST YE As dicusd above, the Commision identified seera distct altetive mtemang metodologies. The metologies differ frm one anothr in how thy inorp cost levels from a speified peod intt! rates th the rateng prce. The Commssion chose th of these options and asked th Commentos to addess the merits of each. The firs option . t'Option 1") utilies a fully forecaed futue te yea based on esat and for~ which . may or may no be baed on a hiorical te year. Th secnd option ("Option 2") is a hybrd approah that begins with the historica condition and then, afer the applicaon has been fi1ed. maks adjustmnts for all reasonably knwn and meable data uiugh the rate effecive period, which is dat tht is not fuy l'orded on th utility's books and recs when the . histca tes year ends, such as new investents and e~nse chges. The thd opton '("Opon 3") also begins with histrical condtions but is more restctive th Option 2 bee it does not ext~d into th rate effective period For eah of thes options the "period rats ar in effec" is defined as the first ye fates go into effec For example for rate effective on Janua l, 2006. the "peod rate are in effect" is defined as Janua 1. 2006 though Decembe 31,2006. Eah of thse oJ!tions is discuse in det below. II II i This stdy ba not be up by NARUC since i 994- i 995. 5 a. Option i - Fyt te year with all elemts fuly forecated to reflec th "perod rates ar in effect" A fue test yea can be based on the most recent l2-month lustorica da with adjustments tlt esmate and fuy forecas the cost of serce to reflec the period rates are in effect) or the enti fue test year ca be bad solely on estmate and fores. Regardless of its bais using a futu test yea would be the most effve met to accoui for the impacts that rapid intrct and loa gr ca impose on a utlity and its cusomer. But it is no without controvery. It is contveral be the us of esmated an forected da is not base on actu, verfiable, audiiable inrmaton. Instea. it is copr of somees subjective esmates and foreas of fu billg detennts, revenues, expenses an rate bas. Becuse thse estmaes and foreas may be subectve, they may yield the lea accurte reults in term of uneanable raes, whicb ca be eith too high or to low. For intae, paries to a mtemg proce have a vest intest to keep ra as high or low as possble. The closer the cost of sece ar to actu verifiable costs the less biased rat will be. There ar, howeve, sever advatages to us a fuy foreased futue test ye verus a historica test year. The fi is collec the exectd costs of servce in rate improves the ficial position of the utlity, thus lower its caita costs. Utilizng a fuly forecasted futu te year also improves the utility's revenue poion, which is an import sour of growt related reene for the utty. Anoter is economic effcien:2 when utity rate reflect the costs of sece tht ar expeted to occur duing th peod rate ar in efect, conser wil more effciently choose how to use the utlity's servces, Le., thugh the purha of energy- effcient appliances, thugh the puhae of products and serce tht promote energy conseation, or by using less energy'(e.g., twg down th therostat). II 1/ II I, I, I I ! I ¡i. I i i..i Consstnt wi pnnciples of ecnomic effcien, price (i.e. ras), shod reflect cm costs insofa as poible. a.tomcr shou.d reeive a "corr pnce sigal an thos who cause cost to be ÛWed will be reiiponsìble for paying for them. Paing for costs on a cut bais helps to keep raes predictale and avoids fu rate shocs when "catch uJl" payments would otherse ne to be made. ¡ ~ 6 . '. b. Opton 2 - Hybrid te period that sta with the most recet 12~inonth hiorca data and in. whch al major ra cas elements ar adjust for "reasona\?1I known aad ~blen3 data to reflt th period Ates ar, in eff Ths metod is refer to as a hybrd test peod bese it is a combintion of hitorica data an estatd data Ths is an extrely effective meod to acunt for the imp~ th rapid incte and load grwt ca impose on a utiity and its customer. The hybrd test peod may be just as effective as a fuly foreas futu test year. The hybrid te period sts with the most rece 12.mont historical data and adjusts it for "rasnably known æi meaurleu data to reflect the peod rates are in efect. Ágai ifunt cost ar reasnaly constat, the us of a historica test yea is a viable rateak methodology. However, in peods of rapid grwt, modifcations to the hitorica test. year ca enhce its vibility mor effecively th using a fully for~ futue test year. The desre to us the most recet 12- mont histrica data and to alow th utility a reasble apportty to collec its curt costs i of seice ca be aoomplishd by adjusng the historica data wi reasonbly known and meale ne investments and expe changes. Reasnably knwn and meable rae bas adtions an expens chages ar more defendable th foreass and ca be more easily calculated than resortng to th forca usd in a fu forecd fu test yea bec they are tyicåy bad on actl auitale data. For example, revenue requiment impts of major rae base additions, which ar alost completed whn the historiea test yea ends but are not sceduled for commercial operation iml the ra effective perod ar easy to esate. Certn expens chages, such as anua union pay incrses alady approved in a contract but not scheduled to go into effect unti the rate efective penod, can be caculated with mima controver. Bot of thse examples reuc the chae of regutory lag and eargs shortalls. The hybrd test perod accomplishes many of th positive thngs the fuly foreted fu tet period does, i.e., mathing curt revenues with load growt to imve fmacia position, which lowe capita costs withut reverg to totaly subjectve estmates. II i. I I i ~ i I i i L "Rnably kIwn and measle" da is da that is not fuly rerd on the utiity's books an recrd when the historica te yea ends. Therefor "reanably kn and memalc" data, although mosly actu, doesinclude minimal estimats. . 7 c. Option 3 - Hybrd tes period that st with the mos rent 12-month historical da and in which all major rate cas elements ar adiusted for "reasonably known an meaurble" data up to 1-month afr the generl rate cas filing da Ths hybrd tes period st with the most reent i 2-month histrical data and adjus it for "reanably known and meaabletl data up to 7-month afer the genera rate case's filing date. Ths metod is the similar to Option 2, but it is more restctve because the adjustments to th historica te ye do not exten in the rate effecve period. As in Option 2. reaonaly know atd meaable events reflect act recorded costs plus minor estmat. Ths method reflects the same chages 1he Legislat mae to NR 704.110(4) by SB 238 for ga utlities. It, may nol, howevr, go fa enough in reflectg the co of sece into the rate efftive peod since it is limted to seven month beyond th rat ca fiUng date. Therefore, its drawback is tht reenue could be lower th reui reucin th source of grwt relate reenue for the utlity an impacng the utlity's finacia position, thus lea to hir capita cots and highr rate for the utility's cumers. d.Commsion's Remmenon: Opon 2. Hybrid Tes Perod Aftr anyzng all the opns and carfuly reewig th comments received frm interesd paes, the Commssion believs th Opton 2, the hybrid tes peod, would most acuratly refleçt costs of serce wh detemJlng general rates in times of rapid grwt However. the Commision shoul not be limited to on metlogy when facd with a genera rate case. The mai concern of the Commssion is that cost of service shuld reflect the cost incu durg the peod rates ar in effec. Whle the hybrid met may provide the most accurte reflection of costs in peods of rapid growt the historica ramak methodology is stll th prfeed choice when unt cost ar renably consant. Therefore, th Conuission believes th the hybrid tet peod showd be added as an alterntive to the hisorica rateakg methodology, and the Commssion should be able to choos whicbmethology is the most apprpriat when consdeg a gener rate application frm a public utilit. /I /I /I /I II 8 Vi. DISCUSSION OF 1l ALTEATIVE RA TEMAG METHODOLOGIE SB 238, section 7(2), dircted the Coission to addrs the followig area with respet to eah alteative ramang metodology: (l) the mte impac on cutomers an wheter the metodology would resut in raes tht more accurtely reflect the costs of providing service to those cusomers; (2) the cost effectivenss of using the methodology; (3) the fiscal impa on sta an local agencies; (4) the procedures and mechasms necessa to implement the metodology; and (5) any other related matt that the Commission de apprpnat. The Commssion intrd th Commen to ads thes issues in their wrtten comments. Eah of these aras is discuss in de below. a. The rat impact on customer and wheter the methodolo¡ would reult in ras that mgre accurtely reflect th cos of providig serce Most Commento agree th in gene, any rama methodlogy tht allows the utlity to upe major cost of servce (plan revenues, operatig and capit expees) beyond the histncal tes year would, bý design, result in rates th mor accutely reflect the costs of prviding ser as compa to a stct historica tes year with mi adjusnts allowed for chages tht occur subsequent to the tes penod. Ths is p$cuarIy tre in times of swy chaging conditions, i.e. high infltion, raid custmer and inasct grwt when histrica data genraly is not reretative offu rets. Th hybrd tet perod would prvide for reasnably kno~ and meaurle adjustments to test yea histrical co for chanes that would occur thughout th period rats ar in effect. This would signficatly reduc reguatory lag and produce rates which generally would be more refl~tive of cots tht will be inurd durng the e1fective rate perod. Either the fuly forecd test peod or the hybrid test penod will be 1he most likely raema alterntives to produce rates tht will allow rever of the costs th would be inc durg the period rats are in efect. /I II II /I II II 9 " It is not possible to qutify wi preision what, if any, rae im ther will be on cusmers when comparng and contrasg the thee opns, sice the facts and cirstce ar differnt depenng on the test perod imer considetion when a utility files for a chage in gen rates. The elements of the cost of servce ar constantly chaging. Commentois noted tht in Nevad at leas for the las several yeas, signcant growt ha caued co to stadily incre as utiities insta facilties to sere Dew custmer and th increaed inctu nees to continue to prvide sae and reliale sece to exist cusme. On the oth ha. there may be inst wh a utility is about to implemen a new syste or operating procedur th wi have a signfican positive impac ori the utilitys pructvity. By usg a ratemng methodology that considers changes beyond the trtional histcal test yea, these proect and other impaced ratemakng elements whch benefit customers thug lower costs, wod be considere as wen. In a trition to a ratemakg metology tht more acctely matche rae recover to cost incurd, the Commentor state th ther may intíy be an upwa imact on raes to cutomers Th should only occu in th fi trantion to the alterve methodology. Thereafr, once a reguar rate case cycle and methodology'aI eslish~ rates should not chan any mor or less from ca to ca th they would under th exstig methdology. but rates and costs would be more acctey matched. In looking at whether sttes with hybnd tes periods have rae levels apreiably differ from states with Wstorical te year, there wa no appaent corlaton; ras in difert states appea to depnd far more on intern fators th on test yea st. /I /I /I II' 1/ 1/ /I 1/ II /1 I i, 10 ... .....- b. The cost effectiveness of the metodology The Commentors agre th geneal rae cas alternves tht rely more on mstorica data rather than foreased inrmaton ar less expenive and easier for utlities to prare ~d for all paes to litiga, at least iniàlly. However, the difernce in cost of preg and prcessing a general rae case, under an of the four meodologies, would be mini. Ther would be trsition costs associatd with the intrduction of a new or alteratve rateakg methodology. For exaple, the utility mus develop a new gener rate cae model, as well as the relatd testimony to suppo it. Intervening pares, including Sta may also have some cost relate to time spent to reew and/or revise metods they employ to evaluate the utilit's fuing, for additiona irn& OJ th may underte to develop and employ new analytca teques. The initial invesent would not be recur and may not be signficant. The prar differnce between the th altetive ramang methodologies, an the exiing ratemng metodology, is the tie period th utility is allowe to consider beo~d the hiorica test yea. Comment agre tht it mak'ver litte dierence, in ters of inc cost or time, whetr the alowable updated period is five month, seve months, twelve month or encompases a fully-foreased test perod. Eah alterative, regardless of th adjustmnts allowe to updae the mstorical test year, wil be fuly litiga by th pares involved. As noted ealier, the use of a rateng methodolog that more accurtely mahes reenu recovery with cost incurnce wi le to long-te benefits for all pares to th raemakin process. Inert in those benefits is increased effciency and efecvenes in th us of sc utlity, the BCP, and Commission resur. c. The fisc impact on stae and local agcies The Conuentors state there would be litte, if any, fiscal impa on state and loc agencies on an ongoing basis, regardless of which of the Uieè altertive rateng metodlogies is adopted. Althoug there could be some mior one-time "leang cue" an adstrative proeeg costs in transitionig to any new rang methodology. /! /1 1/ II II 11 d. Th procedur and mechaims neCessa to imement the methodologies , Implementation of any of the above-mentioned alterntive r.ateakg methodologies will necessaly increa the level of complexity of rate cae proeedings. However, it is helpfu that many of th chages neèded to implemet the proosa ar not entirely new. Commsson Sta the BCP and th Commento ar familar with forecastg techniques and widerlyin data which the Commssion ha relied upn to make deisions. For example, resour plag is aly based upon forecased reurce options, loads an capita costs. Energy suly plans ar develope with the us offorctc inormon. Ccr raes' for exple gas and electrc utilities' ba taff energ rate ("BTE") ar aly caculated using forecaste saes, fuel and power price. The Commentors st it is highy derable to set grund rues at the outet regag aceptable paameter for a new alternve to the historical test year to enur that rae proceedigs ar not deraied by dispute over tehnques and method. Adjusent mechas to reign mtes an co as nee could also sere to ameliora concern over th prsion of foreas co and needed utilty renue. It is esseial to esblish gener agent on these proes and on accepble levels of precision before the fact in order to aver contentitmess dug the trition rae cass. In adition, clear gudelins shuld reuce the costs of these proceed to all concered. The new pr shoud be adsed by the Commsson in a futu ruemg, where the Commssion ca ado, amend, or reea reguations. Whle ther is an expetion that eliminng the lag betwen cost causaton an collecton will íitialy lead to higher ras, the data are inconclusive regarg rate levels in futu test year States compa with historica test yea State. Over time, it should be expected tht there will be an intial bump in rates durng th "catc up" phas followed by a decline from what rates would othere be as fiancial maet respond 10 the more favorabl~ less risky regutory environment by reucing costs of caitaL. /I /I II /I II 12 e. Any other matter th paes de awriate The Commeitors addrsed seve ar of conce t1ughout this investigatory docket tht should be invesgad by the Commsion if the Legislatu adopt an alteative ratemak metodo1ogý. Firt, severa Commentor suggèste tht a public utity should be permitted to us ra indexing wherby a public utit co~d make periodic adjustents to ras basd on an approp~e cost in~ex. Secn~ one Commento'proposed that a tr-up prss 'should be adopted. which would requ a public utility to update renably known and meaurable adusents afer they becom act. Thrd, the filing reuirmets for genera rate caes would nee to be modfied to provide th Commssion with gudace in detennnìg wha data ca be identified as reonably known an measble. Finy, Commenrs we concerned that rate of ret regulation ha becoe antiqua for competitive telecomuncaions carers and shOuld be modified so th it enompases the priple that compeon seres consmers bett th region. These conces ar more fulý desbe below. i. Ra Inde Severa Commentors reommened tha th Commission should adpt a ra inx. syste wlüch allows a public utility to make periodc adjutments to rates bas on an apppnate cost index, suh as th effeçts of ination and effciency gai on opetig and . maintece expens. Ra indexing is usfu whe bas rates ar se, ever two~yea sinc it keeps the cost of serVce curent with the rat effectve peod.4 Ths would reui a.mimn of admsttive efort on behalf of th Commssion Sta to ovee. An adusent m~hasm, combined with a foreased test year, whch bègis the day tht ra are e~pete to become effective, would reult in a cost~effcient proces of setg rat that shod cll;sely reflect the ac cost of seng customers. 1/ /I II II II 4 Puua to NRS 704_ i 10(3), an electrc utlit mus file a general rae applicaon at least evry 24 month, The Comission has drft a Bil Draft Request tht would requir a public uti1it which piuhaes Dlltul gas for real to file a general rae applicaion ever 36 month. (Soo Atthment 2). 13 ii. TruUp Prces Anothr proposal by one oftbe Commentors would reui a public utity to update reably known and meaable adjusents afer they becme ac. However, by adopti ths proposal, th Commssion would be faced with a signficant increas in the administtive effon require to prepare an process a genem rate cae. The efrt involved in prearg a full se oftr-up schedules, wor pape an testiony would be the ne equivalentofñli an entily new general rate Cas. In addition, Sta and othr Commentors would have to dedicate signfica resources to analyze ths "tr-up" inormtion. Th Compaes support ths process, but SWG does not. ii. Filng Requiments One Commtor suggesd th pnor to the time an' altetive ratemakg methodology is available to th utlities. the gener ra1e cas fiing reuits, as se for in NRS 704. i 10 and NAC 703.2201 thugh 703.2452, should be reviewed and modified. Th curnt. . requiments do not addrs the issue of wh documnts would need to be. filed in order for the Commsion to make a deterion of wh ca be defied as renaly known an measuble data, nor do they addss th procedur and mechaisms the Commission would be reui to utiiz to mae this detenninaton. Ths review and modficaon should al include th maer data request. The curent filing requint may not be ently' suitable or appoprate for an altetive or new ratemakng methodology. iv. Telecmmuncation Caer: Non-Rw Inbe Loca Exchan Compaes A new apach is neede to Commssion reon of rateakg th bales th inst of consumer an th reguat caer but at th sae ti is more effcient an. ' retlve of a competive malac. Trational rae ca for large telecommuncations caner have become relics of the pa. Only five stes stll ra ree all incumbet loca exchange caers usng tritional raf.f-re reguatin. Most of~e states w includg Nevada. have adopte some form of prce cap reguation. Ra cas ar not praccal for lage integrated telecommuncaons companes prvidi servces and prouc in a competitive marketplae. 14 j' Today, in Nev there are tw telecommuncaons compancs th were reently formed as the resu of merge. The merger be AT&T and sac Nevad fonIed AT&T Nevada. The merger between Sprt and Nextl formed Emba. Nevada telecommunications companes, along wi their afiat, make and provide .~ona voice serce, as well as, hi sped dat serce, voite mal, custm calig feaes, dial-up Internet access DSL sece inside wig, satellte TV progrg, Centr, cusomer prems equipment, PBXs, key sysems, 911 and Enced 911 serces, public phone intr and intee long dist servces, Caller-ID, cal ceer management; voice over inert prtocol ("V olP"), wiless telephone serve, WI inteet acs, two-way paging, instt wireless messag servces. alan an line monitori an privat netrks. Whle a few of thes seices ar stil subject to tron ra reguation, the prts and most of the services have ben deemed "competitivett or "degute" and thfore are no longer subject to ra reguaton Attmptig to alloc the cost of telephone compay equipment and persnnel th prvide ths wide varety of proucts and seces betee regute versu unguate is inreasgly more cómplex, arbitr and uncessa. . Probably the mai disade with rate of retU reguation, in the increasingly complex telecommuncations indu which provides mulle reguated an uneguatd serces over one join netork, is th setng cos-bas prces is incrgly time- cODSng and aritrar. /I /I II II 1/ 1/ ./1 II II II /I " 15 The presnc of comp.etition fuer wideres the~ effectiveness of trtiona rate-of- retu reon. Loc telephone servce is no longer a "natal monopoly" - ther ar compeitor. Under the Telecommwicaons Act of 1996 ("Telecm Act"), competive loc exchae caer ("CLECsIJ) ca offer serces 1ht diretly compet with the incwbent loc ex~Ge caer ("iLECs"). As of th end of200, the FCC esated th CLECs provide 18.5% of th swtched ac lines. Even with the recent changes reardi the aVaabilty of Unbundled Netork Elements ("UN") adoptd by the FCC in th Trienal Review procegs; CLECs stll have acs to th ILECs local loop plat to prvie a competive alteatve to its services. In adtion to being entled to cost-ba UNs, CLECs ar also entitled to resell th telecommuncatons seice's of the ILEe at a substtial dioun. CLECs in Nevad ar not subjec. to rate reguation. in fac. Nevad (along with the other stes) prvides the CLEs with th grtest flexbility, even when compared to stas tht do not review CLECs' rate. Competive caer in thes four sttes ar not reui to fie taff or provie notificaon of chages and the rate chaes ar not normly reviewe by thir respective state commssons. Th COßlsson encourages the Legilat to adopt a new frewok for telecommuncaton bas on the prciple th competon sees consuers bett fu reguation. Ths frework can incorporate a "safet net" to ense that basic telepone servce rens aforble and available to reidets thugut Nev~ by requi the contue availabilty of both Lifeli sece and a basc servce offring whch can be surtd by unver serice fidi. Ths apoac stres an approprie ba b~en t1e need for a saety pe and the existe of competion. hi addtion, it acknwleges tht one si doe no fit al whcm it comes to local exchmie caers. By th tie th 2007 Leslatu adses ths proposa. it wil be ver ,appriate to relae PAR regulation with a frework that acknowledges the ne competitive maetplace whe contui to as the avaiabity of Lifeline sece. The telecommuicaons maket cotiues to be reviewe ver closely at the federa level and as a result dereguaton may oc at the fedra level before states have tie to efectively put dergulation in plac. II II i I I. I. I ii I, 16 The Commsson regnize that telecommuncatin,ns wil1contiue to chage in ways that are drven more by consumr demand th regulaton. The Commssion also reognzes tht Sta reguation of th telecom indust may need to be fur liberaiz in light of techology, markets and coumer demand. The Commssion stds ready to assis the: 2007 Legislate in any effort to review an~ updat Nevada telecommuncations law. VII. COMMISSION RECOMMEDATIONS . The Commission reomends the hybrid te peod for its energ utities th st with the most recent 12-month hitorial da and adjust al major co of seice elemens for renably known and measble da though the rate effecve perod. The Commssion believes th hybrd test peod ha more advantaes than either the fuly forecd metodology i or the more restctve hybrid methodology, whch adju~ for 7-month of da to succly deal with unreceted inasctu and load grwt, chagig use charterstcs, changi tehnologies and changing wholesale maket stctu, which ar be imposed on Nevad's energy utilities and thei cumers. At the same tie, this hybnd approah leveres the existi ratemakng metodology, providing consers regued utlities an th reguatry communty with mor consisenc th th fuly forecate test year methdology. /I II 1/ 1/ /I 1/ II 1/ II II /I /I II 17 I. Th hybrid approac ha an advange over the fuly forecasted methodology becaus it st with the 12-month historica test year and adjusts it with reanably known and meaable data which is base on specifc events whose cost ar veriable an easily esmate ino the rate effective period, rather th relying on adjusents tht ar unfiable an baed pury on foreast. It ha the advantae over the more restctive hybrid appoac since it adjusts the 12- month mstorica te year thugh the rae effectve peod rater th to a point in tie before rates become effective. As a result, ths hybrid metodology would prouce rates th would better reflect the actu costs of servce that ar expctd to be inurd dwng the period rats ar in effect thus improving accy and redcig reguatory lag. Reflecng the act costs of servce in rates would also sen an economically correct prcing sig thus helping cusmers to effciently choose how to us th utitrs serces. le. thugh th purase of ener-effcient applianc~ th~gh th purha of prduc and servces th promote ene conson, or by using less energy (tug down the thermostt). Finaly, reflectg curnt cost ofserce in . ra would improve the ficial position of th utilty thus lowering its cost of cait and imrovi its soure of grwt related revenues to buld its inctu and load. The Cosion agrees with the Commnto that it is highy desirable to set growid, . rues at the out regaring aceptable paeters for a new alternatve to th histoca te year to ~e tht ra proceedigs ar not deraled by disputes over technques and method. It is essntial to eslish genera agrent on thes proceses an on acptable levels of presion before the fact in orde to ave contentiousness durg the transition rat cass. In adition, clear gudelines should reuc th cost of thse proceeng to al conceed Therefore, th Comnssion believes tht if the hybrid appoa is autoried by th Legislatue, th new proceurs would be address by the Comssion in a fu nilemaIg. The comments regadig rate indexig an tre-up processes are ,very helpful to the Commission. The Commission, however; believes that ¡fthe hybrd approach is adpted, coupled with the development of the approprite procedurs dug a rulemakng plu a fuly litigate rate case fied by the utiity will be suffcient. The Commssion also remmend th the Legislatu review an update Nevada telecommuncátins law. . /I II II ¡.I ¡ I ! 18 VII. PROPOSED LEGISLATION TO AUTORIE AN ALTERNATIVE RATEMAKlO METIOOOLOGY: mE HYBRID TEST. PEROD . The Commssion ha draed a Bil Draf Rees ("BDR~') encompassing the elements necessar to implement the hybrid te perod as an alteve raemng methodlogy. (See Atthment 3). As discussed above, the main conce of the Commission is tht costs of sece should reflect the costs incud ~urg the perod rate ar in effec. The hybrid te period provides the most accW'te reecon of costs in perods of rapid grwt, but the histrica ratemakg metodology is prefeed when unt costs ar rèanably constt. Thus, the Commsion reconds th the Legislatue adpt the hybrid tet peod as an alertive to the lustcal raemakg methodolog, but leave the Commssion with the option to choose whch methodology is the mos apprpriate when consder a general rate applicaton frm a public utilit. The language used in the BDR pennits a public utility to elec to use the hybrd methodology, but if the public utlity so elects, it will need to provide the Commission with 1he 12pmonth mstonca1 da as well as with data reflecng all expete chges in circumces whch ar reasonably known an meaurble and which ar reasonably fore to becoe effective during the rate effective period. The Commisson ca then deine whch metodology, eith the histrica metodlogy or the hybrid metodology, most acely reflects the costs of service th ar expectd to be incur dug the perod rates ar in effect. II /I II 1/ II /I II II II II II 1/ 19 ... ". ATTACHMENT 1 20 ..TYPE OF TES YER USED IN DETERMNIG RATE ELECfC AN GAS UTLITIES AGENCY TEST YE USED IN DEIERMINING RATE ELECTC GAS FERC ForectIisto 11/Historic 6/ALAMPSC 211 Historic 11 141 Historic 11 141 ALSKA PUC Historic HistoARONACCHistricHitocARKSAS PSC HisricllU Forcat.Historic/P ForecaCALORN PU Fu Foreast Full Forst COLORAO PUC Hiric 121 Histoc 121 CONNCTICUT DPUC Forec HistoricIoret 11DELWAR PSC HistcIorct 31 HistricIorell 3/ DCPSC Historar Fore Histric: ForFWRIAPSCHistojecedHisrlcljec GEORGlAPSC Ful Forecat HirorlcIai Forcat 41 HAUAlIPUC Full Forcast Full Forect IDAHO PUC Histoar Foret 51 HicIar Forcat 51 ILINOISCC HisorelCUlCItl Historcut/fuINIAAURCHisoricHistor ioWAUB Hisc HiorKAASSCCHisic7/Hisc KEIDCKY PSC Hisicorec 17/19/HisricIort 17/191 LOUISIANA PSC Hisic Hisorc MA PUC Hiric 121 Historc 121 MARYLD PSC Histocl Forect 17/Hisic Forecast 17/ . MASACHSETTS DPU Historic JI Histork II MICmGAN PSC Ful Forast (lage)/istric (smal)81 same 8/MITA PUC FuU Fort (I8lge)/istonc (sm)81 same 81 MISSISSIPPI PSC Full Forc Full Forecaisoric MISSURI PSC Histric Hisoric MONTANAPSC Historic Hioric NEBRASKA PS PSC ha DO jursdiction over en utilites NEVADA PUC Historc 131 Historic 13/ NEW HAMPSHI PUC Histric Historic NEW JERSEY BPU 21/Par Forcas 4/Paial Forecast 4/¡ NEW MEiCO PUC Hitoric Histic or Foret I. INEYORKPSCFull Foreca (lare)Iistie (smal)8/same 81 rNORTH CAROUNA UC Histric 17/Historc 11/i NORTH DAKOTA PSC Par or Full Foret 9/Par or Full Fore 91 i OHIO PUC Pa Forecastlistoric 101 Par Forcaistoric 101 IOKLAHOMCcHistoriWIHistorc201¡ OREN PUC FuU Forecistolc Full Fortlistnc IPENSYLVANA PUC Full Forcct (.lc)/Hisric (sml)81 sa 81 I RHODE ISLAN PUC Historic & For Histori & Foreca 11 BOur CAROLINA PSC Hitoric 171 Historic 17/i iSOUl DAKOTA PUC Hioric Hitoric l. TENNSEE PSC Historic & Forec Hitori & Forec TEXA PUC TEXAS RC Hisoric Does not regulate. UTAHPSC Hisorc/J2-mo forca Hiorc!J2-mo forecast i VEONTPSB 21/Histric Historic VIGINA SCC Historic wI pro fo~ adjs Historc wI pr fon adjs 21 WASHGTON UTe WET VIGI PSC WISCONSIN PSC WYOMIGPSC VIRGIN ISLANDS PSC ALBERTAEUB NOVA SCOT DAR ONTARO EB 211 QUEECNGB HistricHistric 121Full Fort Oare)lc (small) 8/Histri . Histc Fu Forecast 151 Fu ForastFul Fore 21 Does not relate Histoc Histricsac Hitoic none in juriscton Full. Forecas none ùi jursdic Full Foreças Full Foreçii 121 81 FOTNOTE - TYE OF TEST YE USED IN DETRMING RATES li Histic tet year is requim to be nonalii thus reovig or ave any ODusua Occuences and updatin informon for known an measble cbans. Cossion is investigatin use of focastd te period; compaies ma fi futu test pe iithoug form guidelin or regulans have not yet been add 2/ For Onio Hydr's bu power ra, Power Corpraion Ace presuPpoes fuI for year. 31 Test yea must be histric. Tes period used in dein ra ça be hfsonc or prjec, but DO more than nine months prjecd. 41 Often when parial forost is filed it Is up to ac by tlc time case is taken uner iiemei therbybein hiric te yea. . 51 CoissloD normy use bisoric tet yea wi 12-monUl avee rae ba bu lu de fr this in seer rate cases by apving use of paal or ful for tet ye in approprte cicumnces.61 Generly, ra iises are bas on 12-month hisorc dat endi not mor th four mont prior to filin da and aQjusd fo known chis within nine month afr the la mont of actul exriene. 7/ Geerally use Histic Tes Year, although ful forca test year used in a recnt case. Geneal Inadequate utility budgg proedus prevt Commision from actely tesag prjecd data 81 Maj çompanes us full foret; smller utilties permtted to use'historic tes yea. 91 Histc test year da mus be submed as suplementa infonnIon. Telehone not subjec to ra of re reguaton. ) 01 Use ofbitoric or paal foreas test year is permtt prided tlt the te yea ends.no mor th ni months subsqut to the date of th filig of the application for an incre in rate and no less th Oi mo1h ()f actlda js us. 111 Major elecc ra Incrase ar baed on fore 12-monthte perd data Ot increas may be ba on receot hioric dat. . 121 Coission normy uses historic te yea, bu has allowed paally or fuly ford tes ye on Illiite bais. . 131 Historic test yea wit six-mon upd subequent-eens and caital itms must be exerence and cefied. Revenue, siiar expene, depration exp, and Feder Inco Taxes ar anuali. 141 New rae cocept prebe for Alaba Power Co. (elecic) and Alabam Gas Cor. Sée Alaba Gas Cor. Settlement. Docket Nos. 1804 an i 8328, Alab Powe Co. Setmen Nos. 18117 and 184 16. Unde the EleCc Enegy Marketin Act, the price at which elecc energy is sold by the thee uties to the Albrta Eleet Energy Marketing Agency is se on a Full Forect basis. Th prce Is inbjec to retroactve adjustment on a Hisc te yea basis. Puose of the Agency is to averge wholesle elecic i:ates and roD bak to the utti at a unfonn ra Tes ye may be lustric or us up to 6 months projecte. Test year data ma be fuer adjused for known Il measurle chges occur wi sucçeeding 12 month. '. Historic Test ye Is requid to be nomializd, thus reovg or aveiÍlg any unusal occuce an upating Infonnion for knwn and meaW'le chages. 181 Reguates gà pipeline caier an common çaer oil pipelines. t 9/ Fored te ye pemiitt by 1992 legi, De regulations offecve 3/1213 estalish rues for fifore test ye applicatons . 1994 legiiaton req the CC to "give eftet to known and meale çJanges occurng or renaly çertn to occur wi six months of the en of the te period upon which th rate revew is based." 21/ Coission did not n:iipond to request fo update infonation; this da may not be cut i I !. I i j I i I i. I 22 ATTACHMENT 2 23 BILL DRA REQUEST FOR 3.YEAR GAS RATE CYCLE - I EXPA nON - Mane In IIIl is new maCT in stedgl emilk ma~ is maial to be omind. 704.Uß . 3. If a public utlity fies with the Commission a gener rate application, the public utity shall submit with its application a stteent showí the recordd results of revenues, exenes, invesents and costs of capita for its most recnt 12 month for which data wer available when the application was prep. Excet as otherwse pr.ovide in subsection 4, in dete whether to approve Of disarove any incrd rates, the Commssion shall. consider evidence in support of the increed rates bad upon actu recorded reults of operions for th sae 12 mon~ adjusd for incrased revenue, any incred investt in facilties, increased expnses fo depreciaton, cer other opertig expes as approved by the Coission and chages in the cost of secuties which are known and ar meable with renable accucy at the tie of filing and whih will become effctve with 6 months afer the last mont of those 12 mont but th public utility shall not pla into effect any incre ra unti the chage have be exprienced and cefied by the public ut to the Commssion and the Commssion has apprved th ind rates. The Commssion shal also consider evide ,supportg expens for depciation, caculat on an anua bais, applicale to major components of the public utility's plant placed in sece dur the recrd tet period or the peod for certification as set forth in the aplication Adjustments to reenues opeting expenses and cots of securties must be caculate on an 'anua bass. With 90 days afr the date on which the certificaon required by this subseon is filed with th Comon, or with the peod se fort in subsection 2, whichever tie is longer, the Commion shl make suh order in refeence 10 the increa rat as is requied by ths chater. (a) An electc utili sha1 file a gener rate application puruat to this subsection at lea once every 24 month ba on th followig schedule: (1) An elecc utlity th priarly sees less denly populated couties shl fie a genera rate application on or before October 3, 200,. and at leas once every 24 month thereaer. (2) An electrc utilty tht priary sees deely populated coties sha fue a genera rate applicaton on or before November 15,2006, and at l~t once every 24 months ther. (b) A public lIit whkh purcas natlUl gas for resale shall jie a general rate applicatn punuant to this subsectn at leas once ~ery 36 nwnths based on the foUowing schedule: (1) A public utiit which purchlles liat gufor resale that prirlly serv less densely populated countie shidl fle a genera ,ate applicaton on or before Nove 7, 2008, and at least once every 36 months thereafter. . (2) A pubüc util which purhas naural ga for resale that prirüy ser densely populated countie shal jie a general rate apliaton on or before October 5, 1009, and #t Ittast olle every 36 mont thereafer. 24 12 (e) 4lA public uti which purchtles natur gaslOf l'saletkat primariy ser less densely popUUted COlltis'~ 1ifl the meoning tlcribed to it in NBS 704.185. (ß t~ public util whkh purchases natural gas for resale that prillily seres densely populated counti" hIl the meaning ascrib to it in NRS 704.185. 704.185 4. As used in this sectn: (a) "A public util which purchlles iiat gll lor resale that prinily serv densely populad counti" means a utlU that with red ro the provision o/puih(ling natural gas for reale, deries more of it lIiiuøJ gross opratg reenue in this Stiite from cusromers located in r:01lti whose populatin is 400,00 or more than It do from cusers located in CQlinties whose popølon is les than 400,000. (b) U A public util whic purchases natural gas for reale that primariy serv le densely populated coun" means a util ti, wit rad to the provision ofpul'chasing natural gas for resal, deriv more of it fR1Jual gross operatig rePIJue in this State from custom locted in counie whose populatn is les than 400,000 than it doesfrom cusmers lowed in counties whose populatio is 400,000 or more i I. i 25 I. i I , ATTACHMNT 3 26 . i I i I I; " BILL DRA REQUEST FOR PROPOSED RATEMANG MEmOOOLOY EXLAA nON - Ma in ita is nli in ii stgh eAll! Alatøl is IIrløl to be omitt 704.110 4. In addion to submitt the staent required purant to susection 3, a public utlity whiel purs aatUf ga fer reale may submit wi its general rate aplicaion a stement showig th effects. on an anuaiz bais. of al expeeted chages in cicumtaces. If such a stment is filed. it must include all incrases and decreases in revenue and expns which may () with 575 m-ys af th date on which its geiera rate application is fied with the Coims$Ion if such expected chanes in cirstces are reonably known and ar meaurable with reonable accuiy. If a public utlity submts su a statement, the public utility ha the burden of prving that the expectd chges in cirstces set fort in the staent ar renably known an ar measable with renable acurcy. If the CommiSSion detennines that th public utility has met its buren of prof: (a) The Commission shal consider th stement submitted purt to ths subtion and evidece reevan to th sten in addition to th stat requid purant to subsecton 3 as evidençe in esblish just and renale ras for the public utiity; and (b) The pubJic utity is not requid to fie with the Commssion the cefication tht would otherse be requid pursut to subsction 3. 27 REQUEST NO. 23: Please update the estimated normalized power supply costs for the test period using the updated future closing NYMEX pnces provided in responses to Request Nos. 21 and 22 above, If it is not possible to update the normalized power supply costs for the test period, please estimate the impact of the change in NYMEX prices on normalized power supply costs for the test period. RESPONSE TO REQUEST NO. 23: As it did in Response Nos. 21 and 22. Idaho Power objects to the extent this Request is vague, ambiguous. imprecise, or utilzes terms subject to multiple interpretations and are not properly defined or explained for purposes of this Request. For instance, Idaho Power cannot ascertain if this Request seeks one monthly report covering a future 12~month period, or 12 monthly reports covering 12-month periods of futures. Notwithstanding and without waiving this objection. Idaho Power used the assumptions stated in the previous responses, Request Nos. 21 and 22, to respond to this Request. Idaho Power believes the single index futures gas prices requested in Requests Nos. 21 and 22 are not representative of a normal condition appropriate for ratemaking purposes, Rather, forward market prices reflect current conditions in the near term and revert to normal some time in the future. The gas price forecast Idaho Power develops for its Test Year looks at multiple years and multiple indices in an attempt to normalize any changes that may occur in the short term market. History shows that natural gas prices are volatile and can change dramatically based on short term changes in the economy, especially when relying on a single price index, While the Company does not believe the requested data is relevant in this case, attached are two spreadsheets that detail the Net Power Supply Expenses of using these NYMEX prices. IDAHO POWER COMPANY'S RESPONSE TO MICRON TECHNOLOGY, INC.'S FIRST SET OF DISCOVERY REQUESTS TO IDAI-IO POWER COMPANY. 25 Exhibit No. 704 Case NO.IPC.E.08.10 Peseau, Micron Page 1 of3 ."~CDNaw fIIF " m II ) ( Ul : : ~ ~ 3! ~ z _. : : ~ ~ o - . o . 0 :: m . . Ò!o H~ o c G E _ a b o , I M W / ' ) 8i i d g e En r g , ( M ' . 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H 5 . 5 S 31 5 . 5 S 1, 4 3 1 . 0 S 3. 0 5 9 . 5 37 8 . 1 S S 3i ' . 1 S 63 , 9 2 7 . 3 67 . 5 1 1 . $ 13 1 . 4 3 . 5 5.7 5 7 1 ; S S. s à S 10 , 3 : 7 . 9 S 26 . ~ 3 4 . 1 2. 3 5 . 3 28 , 1 2,$ 2 . 2 1. 2 . 9 1" 6 . . S 30 . 2 S 45 i 4 S io u 13 . 2 $ $ 13 . 2 S 48 . 1 3 9 . 4 30 , 0 3 1 . 7 78 , 1 7 1 . 1 5. 3 6 5 . 3 S 1, 5 S 6. 8 9 . 1 $ lo s 1 4 2 8 S 7 . J . 7 $ 1 0 5 . 1 S 7 . 2 : 1 . 6 21 . l 1 0 . 3 S 1 1 . 8 4 8 . 3 S 95 . 3 10 7 . 2 S 31 5 . 5 S 42 2 7 S 3, 8 3 8 . 4 35 , 4 6 5 39 , 3 , 8 42 7 . 2 S 1, 7 9 3 . 7 S 2. 2 Z , 9 $ 18 2 , 4 8 4 . 1 $ 1 3 . 0 0 . 5 $ $ 1 8 2 . 5 $ $ 1 2 . 8 2 4 . 0 $ '. . . 0 Al 2 . 4 $ 30 6 . 2 $ Ti . 7 5 22 . 5 2. $ S 2. 6 $ 36 . 5 39 . 9 S S 39 . 5 $ 2, 5 , 4 30 , 2 S 31 5 . 5 S SI S . 7 S 16 1 . 7 19 . 9 S S 19 . 8 5 64 , 3 2 . 0 "2 , H 2 . 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S 62 1 4 2 . 9 Idaho Power Company O&M Exns Adjusted by Compound Gro Rates Ex.pense 2007 Actl Steam Operation Expnse 18,979,077 Steam Maintenance Expense 29,479.799 IPCPropo 20,333,96 31,584.657 IPC Increas 1,354,89 2,104.858 IPC Percent 7.14% 7.14% Max Increase 02%Adjustment Hydro Operaion Expense 24,394,953 26.353,868 1,958,915 8.03% Hydro Maintenance Expense 8,551,183 9,237.843 686,660 803% oth Power Operation 1,188,339 1,328,087 139.748 11.76% oth Power Maintenance 008,885 1,015,770 100,885 1176% Load control 77,489 86,802 9,113 11.76% Other Expenses 2,400,000 2,739,193 288,233 11.76% Transmission 08.M 18,188,474 16,832,775 844,301 3.98% DIstribution O&M 44,601,780 44,913,992 312,212 0.70% Customer Accounts 16,005,846 16,075,185 9,539 0.06% Customer Service 9,607,619 9,613,384 5,765 000% Admin 8. General 89,376,659 97,787,203 8,410,54 9A1% Total 261.870,863 217,002,528 16,031,665 6.12%5,237,417 (10,794.248) Exhibit No. 705 D. reseau, Micron Page i of I iia kV UpratleC!,u; i-I;i, 8iip¡"r.an8kir' i\àke::tiiv.d Nt:J Elmoi-'tl C':.'Jnt.,1 UP91\lldel: k'J Nl TwIn Falls Star.Jon and Lirtf"l:KSXt, lines &- etatitmtK-rX l:iri.ø'~ r. fltlltiim M~~1;Hè Vi(H'kt(jt.,,~l! M9"IUnit 4lAJW NeZ Su::n~u Unit. R.h.a:;r¡r Rep;,:i-:t,:rnnt ('.sO Pond r..i..4i;i.fi !.r Mil-i4 f'tioh flil.H.agnÄnfu.;biah .Ro-"" 1 .m'. -; D1;4~$ itnd '-~1l~~ Cnt;( Bt! ¡ding C'iinttlt' Anualizing Plant Adjuot.ont "", $ 9,41-5..91(; 6-, ~t3¡Ol2 96,821.eAJ)6,Mil,6:J4 3;390,;'49 32.1Hl MWH $: HL5i 5.J1,891 S2¡,'i?1 1,S-'F-,('22 2,000 KH 1(;,56 ,KW 1& j-i4,(J79: 3.U,!514Ji:,191i"U.s.:i% i. ,:i:., ~J~91,~66,175 ).224. CiSi;:,109,&&0 2. ~I)O. (;;0 ~~.'9n,G$4 2, "'HL'i0U 7 Ci4!:.42G 3,943,15,0 4:, ::10,S-'5,. 064 1\'0,41.1...,liZO, :i4~ 1, 71(., lfie; )O~. J)Anøkin) ~¡¡.. :rI; --~ & ~~ -", Z-:= ? S, å ~_:= 0" ID A H O P O W E R C O M P A N Y Pa g e 1 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 - R E V N U E R E Q U I R E M E N T S U M M A R Y - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 SO U R C E S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N & NO T E S TO T A L RE S I D E N T i A l GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 10 TO T A L R A T E B A S E 2,0 9 5 , 8 3 0 , 8 2 6 96 2 , 6 8 4 , 6 2 1 43 , 1 5 2 , 7 4 0 49 , 5 2 3 , 8 0 0 43 0 , 6 7 2 , 6 0 6 77 6 , 0 4 2 21 2 , 1 9 2 , 8 4 30 6 , 3 8 0 , 3 6 4 11 12 RE V E N U E S F R O M R A T E S 13 RE T A I L 67 3 , 1 6 9 , 5 4 0 31 7 , 9 5 6 , 4 6 1 15 , 1 6 1 , 3 7 9 15 , 5 3 5 , 0 8 9 14 1 , 9 0 9 , 1 7 6 1,0 0 4 , 5 0 8 70 , 2 7 1 , 1 0 6 77 , 0 4 5 , 5 7 4 14 15 TO T A L S A l E S R E V N U E S 67 3 , 1 6 9 , 5 4 0 31 7 , 9 5 6 , 4 6 1 15 , 1 6 1 , 3 7 9 15 , 5 3 5 , 0 8 9 14 1 , 9 0 9 , 1 7 6 1,0 0 4 , 5 0 8 70 , 2 7 1 , 1 0 6 77 , 0 4 5 , 5 7 4 16 17 TO T A L O T H E R O P E R A T I N G R E V E N U E S 13 6 , 7 2 2 , 4 4 3 52 , 5 5 0 , 4 4 2, 0 0 9 , 2 7 6 5, 0 6 5 , 5 7 6 29 , 4 2 8 , 6 8 14 2 , 0 4 8 22 , 0 9 4 , 7 4 1 15 , 2 1 5 , 9 4 18 19 TO T A l R E V E N U E S 80 9 , 8 9 1 , 9 8 3 37 0 , 5 0 6 , 9 0 5 17 , 1 7 0 , 6 5 5 20 , 6 0 0 , 6 6 5 17 1 , 3 3 7 , 8 5 9 1,1 4 6 , 5 5 6 92 , 3 6 5 , 8 4 7 92 , 2 6 1 , 5 1 B 20 21 OP E R A T I N G E X P E N S E S 22 WIT H O U T I N C T A X 66 2 , 5 3 1 , 2 8 2 29 4 , B 2 3 , 7 7 0 13 , 9 8 8 , 6 6 8 16 , 2 4 3 , 2 7 9 13 8 , 3 9 6 , 0 9 8 78 2 , 8 5 5 76 , 6 8 4 , 0 2 5 83 , 6 2 8 , 1 1 1 23 24 OP E R A T I N G I N C O M E 25 BE F O R E I N C O M E T A X E S 14 7 , 3 6 0 , 7 0 0 75 , 6 8 3 , 1 3 5 3, 1 8 1 , 9 8 7 4, 3 5 7 , 3 8 6 32 , 9 4 1 , 7 6 1 36 3 , 7 0 1 15 , 6 8 1 , 8 2 1 8,6 3 3 , 4 0 6 26 27 TO T A L F E D E R A L I N C O M E T A X 19 , 0 6 2 , 4 3 9 8, 7 5 6 , 0 1 1 39 2 , 4 9 2 45 0 , 4 3 9 3, 9 1 7 , 1 4 4 7, 0 5 8 1,9 2 9 , 9 8 1 2, 7 8 6 , 6 5 5 28 TO T A L S T A T E I N C O M E T A X (3 , 6 6 1 , 4 7 9 ) (1 , 6 8 1 , B 3 9 ) (7 5 , 3 6 9 ) (8 6 , 5 2 0 ) (7 5 2 , 3 9 8 ) (1 , 3 5 6 ) (3 7 0 , 7 0 7 ) (5 3 5 , 2 5 6 ) 29 30 TO T A L O P E R A T I N G E X P E N S E S 67 7 , 9 3 2 , 2 4 3 30 1 , 8 9 7 , 9 4 2 14 , 3 0 5 , 7 7 1 16 , 6 0 7 , 1 9 8 14 1 , 5 6 0 , 8 4 3 78 8 , 5 5 8 78 , 2 4 3 , 2 9 9 85 , 8 7 9 , 5 1 1 31 32 TO T A L O P E R A T I N G I N C O M E 13 1 , 9 5 9 , 7 4 0 68 , 6 0 8 , 9 6 3 2, 8 6 , 8 8 5 3, 9 9 3 , 4 6 7 29 , 7 7 7 , 0 1 5 35 7 , 9 9 8 14 , 1 2 2 , 5 4 8 6, 3 8 2 , 0 0 7 33 34 AD D : I E R C O O P E R A T I N G I N C O M E E1 0 6, 4 7 2 , 7 0 3 2, 4 2 6 , 6 1 6 91 , 2 6 5 18 8 , 3 5 6 1,5 2 1 , 0 8 5 2, 5 8 9 97 6 , 0 8 4 75 0 , 1 8 6 35 CO N S O L I D A T E D O P E R I N C O M E 13 8 , 4 3 2 , 4 4 3 71 , 0 3 5 , 5 6 0 2, 9 5 6 , 1 5 0 4, 1 8 1 , 8 2 2 31 , 2 9 8 , 1 0 1 36 0 , 5 8 7 15 , 0 9 8 , 6 3 1 7, 1 3 2 , 1 9 4 36 37 RA T E S O F R E T U R N 6. 6 0 5 7. 3 7 9 6.B 5 0 8. 4 4 7. 2 6 7 46 . 4 6 5 71 1 6 2. 3 2 8 38 RA T E S O F R E T U R N - I N D E X 1. 0 0 1. 1 1 7 1. 0 3 7 1. 2 7 8 1. 1 0 0 7. 0 3 5 1. 0 7 7 0. 3 5 2 39 AV E R A G E M I L L S / K W H 53 . 7 2 62 . 7 7 79 . 5 5 37 . 8 6 44 . 4 7 16 8 . 6 2 33 . 0 9 49 . 6 6 40 41 RE V E U E R E Q U / R E M E N T C A L C U L A T l O N 42 RA T E O F R E T U R N R E Q U I R E D 8. 5 5 0 8. 5 5 0 8. 5 5 0 8. 5 5 0 8. 5 5 8. 5 5 0 8. 5 5 0 8. 5 5 0 43 44 RE Q U I R E D R E V E N U E 74 0 , 0 9 9 , 2 5 4 33 6 , 4 6 8 , 2 9 6 16 , 3 6 5 , 6 3 8 15 , 6 2 1 , 2 3 3 15 0 , 9 8 0 , 2 5 3 52 1 , 3 7 3 75 , 2 6 9 , 1 1 9 10 8 , 3 4 7 , 5 5 8 45 RE V E N U E D E F I C I E N C Y 66 , 9 2 9 , 7 1 4 18 , 5 1 1 , 8 3 5 1, 2 0 4 , 2 5 9 86 , 1 4 4 9, 0 7 1 , 0 7 7 (4 8 3 , 1 3 5 ) 4,9 9 8 , 0 1 3 31 , 3 0 1 , 9 8 4 46 PE R C E N T C H A N G E R E Q U I R E D 9. 9 4 % 5. 8 2 % 7. 9 4 % 0. 5 5 % 6. 3 9 % -4 . 1 0 % 7. 1 1 % 40 . 6 3 % 47 RE T U R N A T C L A I M E D R O R 17 9 , 1 9 3 , 5 3 6 82 , 3 0 9 , 5 3 5 3,6 8 9 , 5 5 9 4,2 3 4 , 2 8 5 36 , 8 2 2 , 5 0 8 66 , 3 5 2 18 , 1 4 2 , 4 8 26 , 1 9 5 , 5 2 1 48 EA N I N G S D E F I C I E N C Y 40 , 7 6 1 , 0 9 2 11 , 2 7 3 , 9 5 5 73 3 , 4 1 0 52 , 4 6 3 5,5 2 4 , 4 0 7 (2 9 4 , 2 3 6 ) 3,0 4 3 , 8 5 7 19 , 0 6 , 3 2 8 49 50 RE V U E R E Q U I R E M E N T F O R R A T E D E S I G N 51 T O T A L I D A H O S A L E S R E V E N U E S 67 3 , 1 6 9 , 5 4 0 31 7 , 9 5 6 , 4 6 1 15 , 1 6 1 , 3 7 9 15 , 5 3 5 . 0 8 9 14 1 , 9 0 9 , 1 7 6 1, 0 0 , 5 0 8 70 , 2 7 1 , 1 0 6 77 , 0 4 5 , 5 7 4 52 53 RE Q U E S T E D C H A N G E I N R E V E N U E ( % ) 9. 9 4 % 5.8 2 % 7.9 4 % 0. 5 5 % 6. 3 9 % -4 . 1 0 % 7.1 1 % 40 . 6 3 % 54 55 SA L E S R E V E N U E R E Q U I R E D 74 0 , 0 9 9 , 2 5 4 33 6 , 4 6 8 , 2 9 6 16 , 3 6 5 , 6 3 8 15 , 6 2 1 , 2 3 3 15 0 , 9 B O , 2 5 3 52 1 , 3 7 3 75 , 2 6 9 , 1 1 9 10 8 , 3 4 7 , 5 5 8 56 RA T E O F R E T U R N A T R E Q U I R E D R E V E N U E 8.5 5 0 8.5 5 0 8.5 5 0 B. 5 5 0 8.5 5 0 8.5 5 0 8.5 5 0 8.5 5 0 57 RE Q U E S T E D A V E R A G E M I L L S / K W H 59 . 0 6 66 . 4 3 85 . 8 7 38 . 0 7 47 . 3 1 87 . 5 2 35 . 4 4 69 8 4 58 59 A C T U A l R A T E O F R E T U R N ( S A L E S R E V E N U E O N L Y ) -0 . 2 3 1. 6 7 1. 9 8 -2 . 1 6 0. 0 8 27 . 8 3 -3 . 7 6 -2 . 8 B 60 RE Q U E S T E D R A T E O F R E T U R N ( S A L E S R E V E N U E O N L Y ) 29 7 3. 5 9 4. 7 7 -1 . 9 9 2. 1 9 -3 4 . 4 3 -1 . 4 0 7. 3 3 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e a u , M i c r n Pa g e 1 o f 7 3 1 ID A H O P O W E R C O M P A N Y Pa g e 1 2 CL A S S C O S T O F S E R V I C E S T U D Y 3 - R E V U E R E Q U I R E M T S U M M A R Y - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 5 (I ) (J ) (K ) (L ) (M ) (N ) 6 SO U R C E S UN M E T E R E D MU N I C I P A L TR A F I C SC SC SC 7 & NO T E S TO T A L GE N S E R V I C E ST L I G H T CO N T R O L DO E I I N L JR S I M P L O T MI C R O N 8 (4 0 ) (4 1 ) (4 2 ) 9 10 T O T A L R A T E B A S E 2, 0 9 5 , 8 3 0 , 8 2 6 2,5 9 8 , 9 3 6 2,8 5 4 , 5 5 2 51 9 , 6 3 4 15 , 8 8 2 , 5 3 16 , 4 3 6 , 2 6 1 52 , 15 5 , 8 B 9 11 12 R E V E N U E S F R O M R A T E S 0 13 RE T A I L 67 3 , 1 6 9 , 5 4 0 96 , 4 9 1 2,3 1 4 , 2 6 1 15 5 , 2 0 3 5,8 2 8 , 1 7 5 5, 0 1 8 , 1 5 9 20 , 0 0 3 , 9 5 8 14 15 T O T A L S A L E S R E V E N U E S 67 3 , 1 6 9 , 5 4 0 96 , 4 9 1 2, 3 1 4 , 2 6 1 15 5 , 2 0 3 5,8 2 8 , 1 7 5 5, 0 1 8 , 1 5 9 20 , 0 0 3 , 9 5 8 16 17 T O T A L O T H E R O P E R A T I N G R E V E N U E S 13 6 , 7 2 2 , 4 4 3 15 0 , 8 0 6 36 7 , 8 5 9 37 , 9 3 6 1, 7 5 7 , 1 4 9 2, 0 8 8 , 2 8 9 5, 8 1 3 , 6 9 1 18 19 T O T A L R E V E N U E S 80 9 , 8 9 1 , 9 8 3 1, 1 1 7 , 2 9 7 2.6 8 2 , 1 2 0 19 3 , 1 3 9 7,5 8 5 , 3 2 4 7, 1 0 6 , 4 4 8 25 , 8 1 7 , 6 4 9 20 21 O P E R A T I N G E X P E N S E S 0 22 WI T H O U T I N C T A X 66 2 , 5 3 1 , 2 8 2 82 4 , 3 0 2 1, 8 5 8 , 2 2 5 18 2 , 2 2 5 6,5 9 0 , 9 7 3 5, 9 9 3 , 2 4 1 22 , 5 3 7 , 5 1 0 23 0 24 O P E R A T I N G I N C O M E 0 25 BE F O R E I N C O M E T A X E S 14 7 , 3 6 0 , 7 0 0 29 2 , 9 9 5 82 5 , 8 9 6 10 , 9 1 4 99 4 , 3 5 1 1,1 1 3 , 2 0 7 3, 2 8 0 , 1 3 9 26 27 T O T A L F E D E R A I N C O M E T A X 19 , 0 6 2 , 4 3 9 23 , 6 3 8 25 , 9 6 3 4, 7 2 6 14 4 , 4 5 8 14 9 , 4 9 5 47 4 , 3 7 9 28 T O T A L S T A T E I N C O M E T A X (3 , 6 6 1 , 4 7 9 ) (4 , 5 4 0 ) (4 , 9 8 7 ) (9 0 8 ) (2 7 , 7 4 7 ) (2 8 , 7 1 5 ) (9 1 , 1 1 8 ) 29 30 T O T A L O P E R A T I N G E X P E N S E S 67 7 , 9 3 2 , 2 4 3 84 , 4 0 0 1,8 7 7 , 2 0 1 1B 6 , 0 4 6,7 0 7 , 6 8 4 6, 1 1 4 , 0 2 1 22 . 9 2 , 7 7 1 31 32 T O T A L O P E R A T I N G I N C O M E 13 1 , 9 5 9 , 7 4 0 27 3 , 8 9 7 80 4 , 9 1 9 7, 0 9 5 87 7 , 6 4 0 99 2 , 4 2 7 2. 8 9 6 , 8 7 8 33 0 34 AD D : I E R C O O P E R A T I N G I N C O M E E1 0 6, 4 7 2 , 7 0 3 7, 7 6 7 10 , 3 5 1,9 4 2 95 , 1 4 9 85 , 4 4 0 31 5 , 8 6 8 35 C O N S O L I D A T E D O P E R I N C O M E 13 8 , 4 3 2 , 4 4 3 28 1 , 6 6 5 81 5 , 2 7 6 9, 0 3 7 97 2 , 7 8 9 1,0 7 7 , 8 6 7 3, 2 1 2 , 7 4 6 36 37 R A T E S O F R E T U R N 6. 6 0 5 10 . 8 3 8 28 . 5 8 1 U3 9 6. 1 2 5 6. 5 5 8 6. 1 6 0 36 R A T E S O F R E T U R N - I N D E X 1. 0 0 1.6 4 1 4.3 2 4 0.2 6 3 0.9 2 7 0. 9 9 3 0. 9 3 3 39 A V E R A G E M I L S I K W 53 . 7 1 5 57 . 7 4 10 4 . 7 9 36 . 8 9 27 . 1 1 26 . 4 7 28 4 4 40 41 R E V E N U E R E Q U I R E M E N T C A L C U L A n O N 42 R A T E O F R E T U R N R E Q U I R E D 8.5 5 0 8.5 5 0 8.5 5 0 8.5 5 0 8.5 5 0 8. 5 5 0 8. 5 5 0 43 44 R E Q U I R E D R E V E N U E 74 0 , 0 9 9 , 2 5 4 86 8 , 8 6 5 1, 3 7 6 , 3 3 2 21 3 , 3 1 6 6, 4 6 0 , 6 2 2 5,5 5 5 , 8 0 4 22 , 0 5 0 , 8 4 7 45 R E V E N U E D E F I C I E N C Y 66 , 9 2 9 , 7 1 4 (9 7 , 6 2 6 ) (9 3 7 , 9 2 9 ) 58 , 1 1 3 63 2 , 4 4 7 53 7 , 6 4 5 2, 0 4 6 , 8 8 9 46 P E R C E N T C H A G E R E Q U I R E D 9. 9 4 -1 0 . 1 0 % -4 0 . 5 3 % 37 . 4 4 % 10 . 8 5 % 10 . 7 1 % 10 . 2 3 % 47 R E T U R N A T C L A I M E D R O R 17 9 , 1 9 3 , 5 3 6 22 , 2 0 9 24 4 , 0 6 44 , 4 2 9 1, 3 5 7 ; 9 5 7 1, 4 0 5 , 3 0 0 4,4 5 9 , 3 2 9 48 E A R N I N G S D E F I C I E N C Y 40 , 7 6 1 , 0 9 2 (5 9 , 4 5 5 ) (5 7 1 , 2 1 1 ) 35 , 3 9 2 38 5 , 1 6 8 32 7 , 4 3 3 1, 2 4 6 , 5 8 3 49 50 R E V N U E R E Q U I R E M E N T F O R R A T E D E S I G N 51 T O T A L I D A H O S A L E S R E V E N U E S 67 3 , 1 6 9 , 5 4 0 96 , 4 9 1 2, 3 1 4 , 2 6 1 15 5 , 2 0 3 5, 8 2 8 , 1 7 5 5, 0 1 8 , 1 5 9 20 , 0 0 3 , 9 5 8 52 53 R E Q U E S T E D C H A N G E I N R E V E N U E ( % ) 9. 9 4 % -1 0 . 1 0 % -4 0 . 5 3 % 37 . 4 4 % 10 . 8 5 % 10 . 7 1 % 10 . 2 3 % 54 55 S A L E S R E V N U E R E Q U I R E D 74 0 , 0 9 9 , 2 5 4 86 8 , 8 6 5 1, 3 7 6 , 3 3 2 21 3 , 3 1 6 6, 4 6 0 , 6 2 2 5, 5 5 5 , 8 0 4 22 , 0 5 0 , 8 4 7 58 R A T E O F R E T U R N A T R E Q U I R E D R E V E N U E 8. 5 5 0 8. 5 5 0 85 5 0 8. 5 5 0 8. 5 5 0 8.5 5 0 8.5 5 0 57 R E Q U E S T E D A V E R A G E M I L L S I K H 59 . 0 6 51 . 9 1 62 . 3 2 50 . 7 0 30 0 5 29 3 1 31 . 3 5 58 59 A C T U A L R A T E O F R E T U R N ( S A L E S R E V N U E O N L Y ) (0 . 2 3 ) 4.7 4 15 . 3 1 -5 . 9 4 -5 . 5 4 -6 . 6 7 -5 . 5 9 60 R E Q U E S T E D R A T E O F R E T U R N ( S A L E S R E V E N U E O N L Y ) 2.9 7 0. 9 8 -1 7 . 5 5 5.2 5 -1 . 5 6 -3 . 4 0 -1 6 7 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e a u , M i c r n Pa g e 2 o f 7 3 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 -R A T E B A S E - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 SU M M A R Y O F F U N C T I O N A L I Z E D C O S T S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) (J ) (K ) (L ) (M ) 6 FU N C T I O N PL A N T DE P R E C I A T I O N A M O R T I Z A T I O N SU B S T A T I O N NE T CU S T O M E R AC C U M D E F AC Q U I S I T I O N WO R K I N G DE F E R R E D SU B S I D I A R Y P L N T H L D F O R TO T A L 7 IN SE R V I C E RE S E R V E RE S E R V E CI A C PL A N T AD V C O N S T IN C TA X E S AD J U S T M E N T CA P I T A L PR O G R A S RA T E BA S E FU T U R E US E RA T E BA S E 8 PR O D U C T I O N 9 DE M A N D - B a s e - l o a d 1, 2 4 2 , 8 1 0 , 2 3 2 68 2 , 5 1 7 , 6 9 8 5, 8 8 7 , 2 5 5 0 55 4 , 4 0 5 , 2 7 9 0 62 , 0 4 , 7 6 5 0 10 , 9 6 2 , 2 8 7 2,4 3 1 , 9 6 0 23 8 , 5 7 0 50 5 . 9 9 3 , 3 3 8 10 DE M A N D - P e a k 52 0 , 6 7 1 , 2 9 5 16 9 , 7 0 1 , 5 5 1 2, 4 6 6 , 4 4 0 34 8 , 5 0 3 , 2 9 8 0 25 , 9 9 3 , 4 5 2 0 4,5 9 2 , 6 1 4 4, 8 6 3 , 9 3 5 0 99 , 9 4 8 33 2 , 0 6 , 3 4 3 11 DE M A N D . N o t i n U s e 0 0 0 0 0 0 0 0 0 0 0 0 0 12 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 0 0 0 0 15 , 0 0 , 9 3 2 95 8 , 5 3 6 78 , 3 6 , 6 6 3 0 94 , 3 2 9 , 1 3 2 13 EN E R G Y - S u m m e r 0 0 0 0 0 0 0 0 0 0 0 0 0 14 EN E R G Y - N o n - S u m m e r 0 0 0 0 0 0 0 0 0 0 0 0 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 16 TR A N S M I S S I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 17 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0 0 0 0 0 0 0 0 18 DE M A N D - T R A N S M I S S I O N 68 6 , 8 5 2 , 3 5 4 21 4 , 5 8 7 , 0 5 0 3, 2 5 3 , 6 5 5 0 46 9 , 0 1 1 , 6 4 9 0 34 , 2 8 9 , 7 0 3 0 9,4 5 1 , 2 0 0 25 6 , 5 1 1 0 33 2 , 9 0 0 44 , 7 6 2 , 5 5 B 19 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 20 DE M A N D - D I R E C T 3, 6 6 5 1,4 1 0 17 0 2, 2 3 7 0 18 3 0 50 1 0 1 2, 1 0 7 21 0 0 0 0 0 0 0 0 0 0 0 0 0 22 DI S T R I B U T I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 23 SU B S T A T I O N S - G E N E R A L 20 6 , 2 6 4 , 4 9 8 49 , 2 8 5 , 4 0 7 97 7 , 0 8 5 0 15 6 , 0 0 2 , 0 0 0 9, 1 9 2 , 0 7 9 (1 3 , 3 5 5 ) 3,2 9 7 , 2 1 5 0 0 91 3 , 3 1 0 15 1 , 0 0 7 , 0 9 7 24 SU B S T A T I O N S - D I R E C T 19 , 7 7 5 , 7 5 6 1, 0 6 4 , 8 6 1 93 , 6 7 9 0 18 , 6 1 7 , 2 1 7 0 17 8 , 1 3 5 (1 , 2 8 0 ) 31 6 , 1 2 3 0 0 3, 8 0 6 1B , 7 5 7 , 7 3 0 25 LI N E S - P R I M A R Y D E M A D 28 9 , 1 2 2 , 8 6 5 11 1 , 1 5 4 , 7 2 7 1, 3 6 9 , 5 9 0 0 17 6 , 5 9 8 , 5 4 9 8, 9 1 2 , 5 1 2 14 , 4 3 3 , 8 6 9 (1 8 , 7 2 0 ) 4,6 2 1 , 7 3 7 0 0 55 , 5 0 0 15 7 , 9 1 0 , 6 8 5 26 LI N E S - P R I M A R Y C U S T O M E R 15 8 , 1 5 8 , 7 9 6 60 , 8 0 4 , 9 3 7 74 9 , 2 0 6 0 96 , 6 0 4 , 6 5 2 4,8 7 5 , 4 0 9 7, 8 9 5 , 7 5 5 (1 0 , 2 4 0 ) 2,5 2 8 , 2 2 8 0 0 30 , 3 6 0 86 , 3 8 1 , 8 3 6 27 LI N E S - S E C O N D A R Y D I R E C T 16 , 6 7 9 , 8 8 1 5,5 1 7 , 3 6 1 79 , 0 1 3 0 11 , 0 8 3 , 5 0 6 0 83 2 , 7 0 9 (1 , 0 8 0 ) 26 6 , 6 3 0 0 3, 2 0 2 10 , 5 1 9 , 5 5 3 28 LI N E T R A N S - P R I M A R Y D E M A N D 42 , 8 1 5 , 7 6 4 16 , 4 0 3 , 6 2 1 20 2 , 6 2 0 0 26 , 2 0 9 , 3 2 2 19 2, 1 3 7 , 4 9 0 (2 , 7 7 2 ) 68 , 4 2 6 0 0 B, 2 1 9 24 , 7 6 1 , 6 8 6 29 LI N E T R A S - P R I M A Y C U S T 23 , 4 2 1 , 4 9 5 8,9 7 3 , 2 6 8 11 0 , 9 4 9 0 14 , 3 3 7 , 2 7 8 10 1,1 6 9 , 2 7 0 (1 , 5 1 6 ) 37 4 , 4 0 1 0 0 4, 4 9 6 13 , 5 4 5 , 3 7 9 30 LI N E T R A N S - S E C O N D D I R E C T 15 , 6 2 3 , 7 6 0 5,9 8 5 , 7 9 2 74 , 0 1 1 0 9,5 6 3 , 9 5 B 0 77 9 , 9 6 4 (1 , 0 1 2 ) 24 9 , 7 5 2 0 0 2, 9 9 9 9, 0 3 5 , 7 1 3 31 LI N E T R A S - S E C O N D D E M A N D 17 4 , 4 0 5 , 7 9 0 66 , 8 1 8 , 5 3 2 82 6 , 1 6 9 0 10 6 , 7 6 1 , 0 8 9 81 8, 7 0 6 , 8 5 3 (1 1 , 2 9 2 ) 2,7 8 7 , 9 4 2 0 0 33 , 4 7 9 10 0 , 8 6 , 2 6 4 32 LI N E T R A N S - S E C O N D C U S T O M E R 95 , 4 0 5 , 1 4 7 36 , 5 5 1 , 7 2 2 45 1 , 9 3 9 0 58 , 4 0 1 , 4 8 44 4, 7 6 2 , 9 0 7 (6 , 1 7 7 ) 1, 5 2 5 , 0 8 7 0 0 18 , 3 1 4 55 , 1 7 5 , 7 5 9 33 LI N E S - S E C O N D A R Y D E M A D 58 , 7 1 9 , 7 4 6 18 , 8 5 4 , 4 0 8 27 8 , 1 5 8 0 39 , 5 8 7 , 1 8 0 3, 3 8 8 , 3 0 2, 9 3 1 , 4 6 (3 , 8 0 2 ) 93 8 , 6 5 7 0 0 11 , 2 7 2 34 , 2 1 3 , 5 3 9 34 LI N E S - S E C O N D A R Y C U S T O M E R 32 , 1 2 1 , 4 4 5 10 , 3 1 3 , 9 2 1 15 2 , 1 6 1 0 21 , 6 5 5 , 3 6 1, 8 5 3 , 5 0 4 1,6 0 3 , 5 9 8 (2 , 0 8 0 ) 51 3 , 4 7 3 0 0 6, 1 6 6 18 , 7 1 5 , 8 2 2 35 SE R V I C E S 59 , 1 3 3 , 9 6 3 32 , 9 5 8 , 4 6 0 28 0 , 1 2 1 0 25 , B 9 5 , 3 8 2 6,7 3 0 , 4 7 6 2, 9 5 2 , 1 4 2 (3 , 8 2 9 ) 94 5 , 2 7 9 0 0 11 , 3 5 1 17 , 1 6 5 , 5 6 5 36 ME T E R S 58 , 9 6 1 , 1 4 7 11 , 7 7 6 , 9 5 0 27 9 , 3 0 2 0 46 , 9 0 4 , 8 9 5 64 6 2,9 4 3 , 5 1 5 (3 , 8 1 8 ) 94 2 , 5 1 6 0 0 11 , 3 1 8 44 , 9 1 0 , 5 5 1 37 ST R E E T L I G H T S 4,2 5 6 , 3 1 4 2,9 2 9 , 4 5 1 20 , 1 6 2 0 1, 3 0 6 , 7 0 1 93 , 5 2 5 21 2 , 4 8 8 (2 7 6 ) 68 , 0 3 9 0 0 81 7 1,0 6 9 , 2 6 9 38 IN S T A L L O N C U S T P R E M I S E S 2,7 0 6 , 2 2 4 2, 6 1 0 , 4 1 8 12 , 8 2 0 0 82 , 9 8 7 (2 8 , 7 3 8 ) 13 5 , 1 0 3 (1 7 5 ) 43 , 2 6 0 0 0 51 9 20 , 2 2 6 39 0 0 0 0 0 0 0 0 0 0 0 0 0 40 CU S T O M E R A C C O U N T I N G 0 0 0 0 0 0 0 0 0 0 0 0 0 41 ME T E R R E A D I N G 0 0 0 0 0 0 0 0 (0 ) 0 0 0 (0 ) 42 CU S T O M E R A C C O U N T S 0 0 0 0 0 0 0 0 (0 ) 0 0 0 (0 ) 43 UN C O L L E C T I B L E S 0 0 0 0 0 0 0 0 0 0 0 0 0 44 MI S C 0 0 0 0 0 0 0 0 0 0 0 0 0 45 0 0 0 0 0 0 0 0 0 0 0 0 0 46 CO N S U M E R I N F O R M A T I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 47 CU S T O M E R A S S I S T 0 0 0 0 0 0 0 0 (0 ) 0 0 0 (0 ) 4B SA L E S E X P E N S E 0 0 0 0 0 0 0 0 0 0 0 0 0 49 AD V E R T I S I N G 0 0 0 0 0 0 0 0 0 0 0 0 0 50 MI S C 0 0 0 0 0 0 0 0 0 0 0 0 0 51 0 0 0 0 0 0 0 0 0 0 0 0 0 52 MI S C E L L A E O U S 0 0 0 0 0 0 0 0 0 0 0 0 0 53 DE M A N D 0 0 0 0 0 0 0 0 0 0 0 0 0 54 EN E R G Y 0 0 0 0 0 0 0 0 0 0 0 0 0 55 CU S T O M E R 0 0 0 0 0 0 0 0 0 0 0 0 0 56 RE V E N U E 0 0 0 0 0 0 0 0 0 0 0 0 0 57 OT H E R 0 0 0 0 0 0 0 0 0 0 0 0 0 58 SU B S T A T I O N C I A C 0 0 0 (2 5 , 3 7 7 , 3 4 5 ) (2 5 , 3 7 7 , 3 4 5 ) 0 0 0 0 0 0 0 (2 5 , 3 7 7 , 3 4 5 ) 59 60 TO T A L S 3, 7 0 7 , 9 1 0 , 1 3 7 1,5 0 8 , 8 1 1 , 5 4 3 17 , 5 6 4 , 5 5 9 (2 5 , 3 7 7 , 3 4 5 ) 2 , 1 5 6 , 1 5 6 , 6 8 9 25 , 8 2 5 , 9 9 2 18 3 , 1 9 5 , 4 6 5 (8 1 , 4 2 3 ) 60 , 1 1 3 , 8 5 4 8, 5 1 0 , 9 5 0 78 , 3 6 5 , 6 6 3 1, 7 8 6 , 5 4 9 2, 0 9 , 8 3 0 , 8 2 6 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E . Q 8 - 1 0 Pe s e a u , M i c r n Pa g e 3 of 73 61 ID A H O P O W E R C O M P A N Y 62 3C P I 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 - O P E R A T I N G E X P E N S E S - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 64 SU M M A R Y O F F U N C T I O N A L I Z E D C O S T S 65 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I) (J ) (K ) (L ) (M ) 66 FU N C T I O N OP E R A T I O N & DE P R E C I A T I O N A M O R T I Z A T I O N OT H E R RE G U L A T O R Y PR O V F O R DE F E R R E D CO N S T W O R K TO T A L 67 MA I N T E N A N C E EX P E N S E EX P E N S E TA X E S DE B / C R E D DE F F I T IT C IN P R O G R E S S EX P E N S E S 68 PR O D U C T I O N 69 DE M A D - B a s e - l o a d 10 2 , 3 5 9 , 3 2 5 28 , 8 7 3 , 5 7 6 2, 2 9 5 , 1 3 3 4, 3 2 0 , 5 0 3 0 4,5 3 3 , 5 0 5 95 0 , 0 4 2, 9 4 7 , 9 1 9 14 6 , 2 8 0 , 0 0 6 70 DE M A N D - P e a k 53 , 4 9 4 , 4 1 2 14 , 7 1 1 , 9 3 9 96 1 , 5 3 8 2,4 5 2 , 6 3 9 0 1, 8 9 9 , 2 9 7 39 8 , 0 1 8 73 , 9 1 7 , 8 4 71 DE M A N D - N o t i n U s e 0 0 0 0 0 0 0 0 72 EN E R G Y - P O W E R S U P P L Y 23 3 , 1 8 8 , 6 3 0 0 0 0 0 0 0 4, 3 0 9 , 3 8 9 23 7 , 4 9 8 , 0 1 9 73 EN E R G Y - S u m m e r 0 0 0 0 0 0 0 0 74 EN E R G Y - N o n - S u m m e r 0 0 0 0 0 0 0 0 75 0 0 0 0 0 0 0 0 76 TR A S M I S S I O N 0 0 0 0 0 0 0 0 77 DE M A D - P O W E R S U P P L Y 0 0 0 0 0 0 0 0 78 DE M A N D - T R A N S M I S S I O N 26 , 0 1 4 , 8 6 5 15 , 2 0 7 , 8 0 1 1,2 6 8 , 4 3 0 3,2 4 5 , 7 0 8 0 2,5 0 5 , 4 9 0 52 5 , 0 5 3 46 , 7 6 7 , 3 4 79 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0 0 0 80 DE M A N D - D I R E C T 11 5 92 7 17 0 13 3 24 7 81 0 0 0 0 0 0 0 0 82 DI S T R I B U T I O N 0 0 0 0 0 0 0 0 83 SU B S T A T I O N S - G E N E R A L 11 , 3 4 , 4 2 4 4,0 5 9 , 7 9 3 3B O , 9 1 4 93 9 , 4 3 2 0 67 1 , 6 5 0 14 0 , 7 5 1 17 , 5 3 5 , 9 6 84 SU B S T A T I O N S - D I R E C T 1, 0 4 9 , 8 8 11 0 , 7 9 2 36 , 5 2 0 24 , 7 3 9 0 13 , 0 1 6 2, 7 2 8 1,2 3 7 , 6 7 9 85 LIN E S - P R I M A R Y D E M A N D 21 , 3 7 2 , 9 9 8 8,4 0 4 , 4 9 7 53 3 , 9 3 1 1, 4 6 0 , 7 4 8 0 1, 0 5 4 , 6 5 8 22 1 , 0 1 5 33 , 0 4 7 , 8 4 7 86 LI N E S - P R I M A R Y C U S T O M E R 11 , 6 9 1 , 6 6 5 4,5 9 7 , 5 1 0 29 2 , 0 7 6 79 9 , 0 7 2 0 57 6 , 9 2 9 12 0 , 9 0 2 18 , 0 7 8 , 1 5 4 87 LI N E S - S E C O N D A R Y D I R E C T 84 7 , 5 1 5 39 0 , 9 1 7 30 , 8 0 3 84 , 2 7 2 0 60 , 8 4 5 12 , 7 5 1 1,4 2 7 , 1 0 3 66 LI N E T R A S - P R I M A R Y D E M A D 77 2 , 4 4 3 80 7 , 8 0 9 79 , 0 6 9 21 6 , 3 2 0 0 15 6 , 1 8 3 32 , 7 3 0 2, 0 6 , 5 5 3 89 LI N E T R A S - P R I M A Y C U S T 42 2 , 5 4 9 44 1 , 8 9 5 43 , 2 5 3 11 8 , 3 3 3 0 85 , 4 3 7 17 , 9 0 1.1 2 9 , 3 7 2 90 LI N E T R A N S - S E C O N D D I R E C T 28 1 , 8 7 0 29 4 , 7 7 5 28 , 8 5 3 78 , 9 3 7 0 56 , 9 9 2 11 , 9 4 3 75 3 , 3 6 9 91 LI N E T R A N S - S E C O N D D E M A N D 3, 1 4 6 , 4 7 2 3, 2 9 0 , 5 2 8 32 2 , 0 8 0 88 1 , 1 5 8 0 63 6 , 1 9 5 13 3 , 3 2 2 8, 4 0 9 , 7 5 5 92 LIN E T R A N S - S E C O N D C U S T O M E R 1,7 2 1 , 2 1 4 1,B O O , 0 1 7 17 6 , 1 8 7 48 2 , 0 2 0 0 34 8 , 0 1 8 72 , 9 3 1 4, 6 0 , 3 8 6 93 LI N E S - S E C O N D A R Y D E M A N D 3, 5 3 5 , 5 5 7 1, 5 0 0 , 2 8 7 10 8 , 4 3 9 29 6 , 6 7 2 0 21 4 , 1 9 7 44 , 8 8 7 5. 7 0 0 , 0 4 0 94 LI N E S - S E C O N D A R Y C U S T O M E R 1, 9 3 4 , 0 5 5 82 0 , 7 0 2 59 , 3 2 0 16 2 , 2 8 9 0 11 7 , 1 7 2 24 , 5 5 5 3, 1 1 8 , 0 9 1 95 SE R V I C E S 1, 0 3 4 , 9 5 8 1, 8 0 4 , 6 1 6 10 9 , 2 0 29 8 , 7 6 5 0 21 5 , 7 0 6 45 , 2 0 4 3, 5 0 8 , 4 5 6 96 ME T E R S 12 , 8 5 7 , 3 7 0 4, 0 1 9 , 2 9 9 10 8 , 8 8 5 29 7 , 8 9 2 0 21 5 , 0 7 8 45 , 0 7 2 17 , 5 4 3 , 5 9 5 97 ST R E E T L I G H T S 96 9 , 5 8 2 17 5 , 4 9 7 7, 8 6 0 21 , 5 0 4 0 15 , 5 2 6 3, 2 5 4 1,1 9 3 , 2 2 3 98 IN S T A L L O N C U S T P R E M I S E S 3,1 8 1 , 4 5 1 31 , 8 7 9 4, 9 9 8 13 , 6 7 3 0 9,8 7 2 2, 0 6 9 3, 2 4 3 , 9 4 1 99 0 0 0 0 0 0 0 0 10 0 CU S T O M E R A C C O U N T I N G 0 0 0 0 0 0 0 0 10 1 ME T E R R E A D I N G 7, 1 0 0 , 7 6 9 0 0 0 0 0 0 7,1 0 0 , 7 6 9 10 2 CU S T O M E R A C C O U N T S 16 , 2 9 0 , 5 6 0 0 0 0 0 0 16 , 2 9 0 , 5 6 5 10 3 UN C O L L E C T I B L E S 1, 8 7 7 , 8 0 5 0 0 0 0 0 0 1,8 7 7 , 8 0 5 10 4 MI S C 0 0 0 0 0 0 0 0 10 5 0 0 0 0 0 0 0 0 10 6 CO N S U M E R I N F O R M A T I O N 0 0 0 0 0 0 0 0 10 7 CU S T O M E R A S S I S T 6,2 2 2 , 1 9 1 0 0 0 0 0 0 6, 2 2 2 , 1 9 1 10 8 SA L E S E X P E N S E 0 0 0 0 0 0 0 0 10 9 AD V E R T I S I N G 0 0 0 0 0 0 0 0 11 0 MI S C 0 0 0 0 0 0 0 0 11 1 0 0 0 0 0 0 0 0 11 2 MI S C E L L A E O U S 0 0 0 0 0 0 0 0 11 3 DE M A N D 0 0 0 0 0 0 0 0 11 4 EN E R G Y 0 0 0 1,9 6 2 , 3 5 1 0 0 0 1, 9 6 2 , 3 5 1 11 5 CU S T O M E R 0 0 0 0 0 0 0 0 11 6 RE V E N U E 0 0 0 0 0 0 0 0 11 7 OT H E R 22 , 6 1 0 0 0 0 0 0 0 22 , 6 1 0 11 8 RE T A I L S A L E S R E V E N U E 0 0 0 0 0 0 0 0 11 9 12 0 TO T A L S 52 2 , 7 3 4 , 2 9 2 91 , 3 4 , 2 1 9 6, 8 4 7 , 5 0 2 18 . 1 5 7 , 0 4 5 0 13 , 3 8 5 , 7 8 1 2, 8 0 , 1 3 6 7, 2 5 7 , 3 0 8 0 0 0 0 66 2 , 5 3 1 , 2 8 2 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - e - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 4 o f 73 12 1 12 2 12 3 -O T H E R R E V N U E S - 12 4 12 5 (A ) (B ) (C ) 12 6 FU N C T I O N RE V E N U E S 12 7 12 8 PR O D U C T I O N 12 9 DE M A N D - B a s e - o a d 1, 5 0 2 , 4 9 4 13 0 DE M A N D - P e a k 75 7 , 4 8 0 13 1 DE M A D - N o t i n U s e 0 13 2 EN E R G Y - P O W E R S U P P L Y 10 4 , 9 6 1 , 7 9 2 13 3 EN E R G Y - S u m m e r 0 13 4 EN E R G Y - N o n - S u m m e r 0 13 5 0 13 6 TR A N S M I S S I O N 0 13 7 DE M A D - P O W E R S U P P L Y 0 13 8 DE M A D - T R A N S M I S S I O N 16 , 1 1 9 , 5 0 2 13 9 DE M A N D - S U B T R S M I S S I O N 0 14 0 DE M A D - D I R E C T 4 14 1 0 14 2 DI S T R I B U T I O N 0 14 3 SU B S T A T I O N S - G E N E R A L 24 9 , 5 0 3 14 4 SU B S T A T I O N S - D I R E C T 23 , 9 2 1 14 5 LI N E S - P R I M A R Y D E M A N D 1, 5 5 2 , 2 1 4 14 6 LI N E S - P R I M A Y C U S T O M E R 84 9 , 1 0 7 14 7 LI N E S - S E C O N D A R Y D I R E C T 43 , 4 8 8 14 8 LI N E T R A N S - P R I M A R Y D E M A N D 86 , 2 6 2 14 9 LI N E T R A S - P R I M A R Y C U S T 47 , 1 8 8 15 0 LI N E T R A S - S E C O N D D I R E C T 31 , 4 7 8 15 1 LI N E T R A N S - S E C O N D D E M A N D 35 1 , 3 8 0 15 2 LI N E T R A S - S E C O N D C U S T O M E R 19 2 , 2 1 5 15 3 LI N E S - S E C O N D A R Y D E M A N D 20 0 , 6 5 4 15 4 LI N E S - S E C O N D A R Y C U S T O M E R 10 9 , 7 6 3 15 5 SE R V I C E S 11 9 , 1 3 9 15 6 ME T E R S 71 , 3 2 1 15 7 ST R E E T L I G H T S 8, 5 7 5 15 6 IN S T A L L O N C U S T P R E M I S E S 5, 4 5 2 15 9 0 16 0 CU S T O M E R A C C O U N T I N G 0 16 1 ME T E R R E A D I N G 0 16 2 CU S T O M E R A C C O U N T S 0 16 3 UN C O L L E C T I B L E S 0 16 4 MIS C 0 16 5 0 18 6 CO N S U M E R I N F O R M A T I O N 0 16 7 CU S T O M E R A S S I S T 0 16 8 SA L E S E X P E N S E 0 16 9 AD V E R T I S I N G 0 17 0 MI S C 0 17 1 0 17 2 MI S C E L L A N E O U S 0 17 3 DE M A N D 0 17 4 EN E R G Y 0 17 5 CU S T O M E R 0 17 6 MIS C . R E V E N U E 3,4 3 7 , 1 6 2 17 7 FA C I L I T E S C H A R G E R E V E N U E 6, 0 0 2 , 3 4 9 17 8 RE T A I L S A L E S R E V E N U E 17 9 18 0 TO T A L S 13 6 , 7 2 2 , 4 4 0 0 ID A H O P O W E R C O M P A N Y 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y TW L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 SU M M A R Y O F F U N C T I O N A L I Z E D C O S T S ~ ~ ~ ~ ~ (L ) (M ) TO T A L RE V E N U E S 1J ) (K ) (I ) 1, 5 0 2 , 4 9 4 75 7 , 4 6 0 o 10 4 , 9 6 1 , 7 9 2 o o o 16 , 1 1 9 , 5 0 2 o 4 24 9 , 5 0 3 23 , 9 2 1 1, 5 5 2 , 2 1 4 84 9 , 1 0 7 43 , 4 8 8 86 , 2 6 2 47 , 1 8 8 31 , 4 7 8 35 1 , 3 8 0 19 2 , 2 1 5 20 0 , 6 5 4 10 9 , 7 6 3 11 9 , 1 3 9 71 , 3 2 1 8, 5 7 5 5,4 5 2 o o o o o o o o o o o 3, 4 3 7 , 1 6 2 6, 0 0 2 , 3 4 9 o o o o o o o o 13 6 , 7 2 2 , 4 4 o Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D B - 1 0 Pe s e a u , M i c r n Pa g e 5 0 1 7 3 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 . . . R E S I D E N T A L S E R V I C E . S C H E D U L E 1 . . . TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 UN I T C O S T S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) ¡I 6 F U N C T I O N RE T U R N ~ OP E R A T I N G S A L E S R E V S RE V E N U E ~ BI L L I N G U N I T C O S T S SU M M E R NO N - S U M M E R SE R V I C E 7 1. 6 6 8 % EX P E N S E S PE R BO O K S 3. 5 9 1 % UN I T S ($ l E A C H ) ($ / K W H ) ($ I K W H ) ($ I C U S T I M O ) 8 P R O D U C T I O N 9 DE M A N D - B a s e - l o a d S u m m e r 95 2 , 0 8 4 16 , 9 1 9 , 8 0 1 17 , 8 7 1 , 8 8 5 18 , 9 6 9 , 4 2 3 1,1 9 9 , 5 6 5 , 2 7 5 0.0 1 5 8 1 0. 0 1 5 8 1 4 10 DE M A D - P e a k 2, 0 7 8 , 8 5 28 , 6 5 7 , 1 5 5 30 , 7 3 6 , 0 1 3 33 , 1 3 2 , 4 6 6 1,1 9 9 , 5 6 5 , 2 7 5 0.0 2 7 6 2 0.0 2 7 6 2 11 DE M A N D - B a s e - l o a d N o n - S u m m e r 2, 7 5 1 , 5 9 1 48 , 8 9 9 , 4 2 5 51 , 6 5 1 , 0 1 6 54 , 8 2 2 , 9 7 7 3,6 6 5 , 5 2 1 , 6 7 2 0.0 1 4 1 8 0. 0 1 4 1 8 12 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 5, 0 6 5 , 0 8 6 , 9 4 7 0.0 0 0 0 0 13 EN E R G Y - S u m m e r 14 7 , 9 0 9 22 , 3 6 9 , 9 7 1 22 , 5 3 7 , 8 8 1 22 , 7 0 8 , 3 6 1,1 9 9 , 5 6 5 , 2 7 5 0.0 1 8 9 3 0.0 1 8 9 3 14 EN E R G Y - N o n - S u m m e r 44 1 , 9 9 7 66 , 9 0 7 , 9 0 67 , 3 4 9 , 9 0 1 67 , 8 5 9 , 4 2 3 3, 8 6 5 , 5 2 1 , 6 7 2 0.0 1 7 5 6 0. 0 1 7 5 6 15 EN E R G Y - A N N U A L 0 0. 0 3 5 2 16 T R A N S M I S S I O N 0 17 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0. 0 0 0 0 18 DE M A N D - T R A N S M I S S I O N 3, 1 4 1 , 9 7 8 22 , 0 3 7 , 0 8 9 25 , 1 7 9 , 0 6 7 28 , 8 0 1 , 0 5 6 5, 0 6 5 , 0 8 6 , 9 4 7 0.0 0 5 6 9 00 0 5 6 9 0. 0 0 5 6 9 19 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0~ ~ 0 20 DE M A N D - D I R E C T 0 0 0 0 0 0. ~ ~ 0 21 22 D I S T R I B U T I O N 0 23 SU B S T A T I O N S - G E N E R A L 1, 0 5 6 , 9 7 9 7, 8 2 3 , 9 2 0 B, B 8 0 , 8 9 9 10 , 0 9 9 , 3 5 7 5, 0 6 5 , 0 8 6 , 9 4 7 0.0 0 1 9 9 0.0 0 1 9 9 0. 0 0 1 9 9 24 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 0. 0 0 0 0 25 LI N E S - P R I M A Y D E M A D 1,1 0 5 , 3 0 1 14 , 3 5 4 , 1 7 4 15 , 4 5 9 , 4 7 5 16 , 7 3 3 , 6 3 7 5, 0 6 5 , 0 8 6 , 9 4 7 0.0 0 3 3 0 0.0 0 3 3 0 0. 0 0 3 3 0 26 LI N E S - P R I M A R Y C U S T O M E R 1,2 0 7 , 1 3 9 15 , 6 7 6 , 7 1 7 16 , 8 8 3 , 8 5 6 18 , 2 7 5 , 4 1 4 4,6 9 2 , 6 8 2 3.8 9 4 4 5 3.8 9 4 4 5 27 LIN E S - S E C O N D A R Y D I R E C T 0 0 0 0 0 0.0 0 0 0 0 28 LIN E T R A N S - P R I M A Y D E M A N D 17 3 , 3 2 0 94 2 , 6 6 3 1, 1 1 5 . 9 8 3 1,3 1 5 , 7 8 2 5, 0 6 5 , 0 8 6 , 9 4 7 0.0 0 0 2 6 0.0 0 0 2 6 0. 0 0 0 2 6 29 LI N E T R A N S - P R I M A R Y C U S T 18 9 , 2 8 9 1, 0 2 9 , 5 1 6 1, 2 1 8 , 8 0 5 1,4 3 7 , 0 1 3 4,6 9 2 , 6 6 2 0. 3 0 6 2 2 0.3 0 6 2 2 30 LI N E T R A N S - S E C O N D D I R E C T 0 0 0 0 0 0.0 0 0 0 0 31 LI N E T R A S . S E C O N D D E M A N D 80 5 , 9 4 5 4,3 8 3 , 4 1 1 5,1 8 9 , 3 5 6 6, 1 1 8 , 4 2 8 5, 0 6 5 , 0 8 6 , 9 4 7 0. 0 0 1 2 1 0. 0 0 1 2 1 0.0 0 1 2 1 32 LI N E T R A S - S E C O N D C U S T O M E R 77 1 , 4 7 4 4,1 9 5 , 9 3 0 4, 9 6 7 , 4 0 4 5, 8 5 6 , 7 3 9 4, 6 9 2 , 6 6 1. 2 4 8 1. 2 4 8 0 33 LI N E S - S E C O N D A R Y D E M A D 36 9 , 5 4 1 3, 8 5 3 , 5 9 6 4,2 2 3 , 1 3 7 4, 8 4 9 , 1 3 4 5, 0 6 5 , 0 8 6 , 9 4 7 0. 0 0 0 9 2 00 0 0 9 2 0.0 0 0 9 2 34 LI N E S - S E C O N D A R Y C U S T O M E R 27 0 , 6 5 9 2,8 2 2 , 4 4 9 3,0 9 3 , 1 0 8 3, 4 0 5 , 1 1 7 4,6 9 2 , 6 8 2 0. 7 2 5 6 2 0. 7 2 5 6 2 35 SE R V I C E S 23 2 , 9 8 8 2,9 5 7 , 4 0 1 3,1 9 0 , 3 8 9 3, 4 5 8 , 9 7 1 4, 6 9 2 , 6 8 2 0.7 3 7 1 0 0.7 3 7 1 0 36 ME T E R S 36 , 2 2 8, 6 8 9 , 7 2 0 9,0 5 3 , 9 3 9 9, 4 7 3 , 8 0 2 4, 6 9 2 , 6 8 2 2.0 1 8 8 5 2.0 1 8 8 5 37 ST R E E T L I G H T S 0 0 0 0 0 0. 0 0 0 0 38 IN S T A L L O N C U S T P R E M I S E S 0 2, 2 3 8 , 3 2 3 2,2 3 8 , 3 2 3 2, 2 3 8 , 3 2 3 4, 6 9 2 , 6 8 2 0.4 7 6 9 8 0.4 7 6 9 8 39 40 C U S T O M E R A C C O U N T I N G 0 41 ME T E R R E A D I N G (0 ) 5,7 6 5 , 3 1 1 5,7 6 5 , 3 1 1 5, 7 6 5 , 3 1 1 4, 6 9 2 , 6 8 2 1. 2 2 8 5 7 1.2 2 B 5 7 42 CU S T O M E R A C C O U N T S (0 ) 13 , 5 5 6 , 6 7 9 13 , 5 5 6 , 6 7 9 13 , 5 5 6 , 6 7 9 4, 6 9 2 , 6 8 2 2.8 8 8 9 0 2.8 8 8 9 0 43 UN C O L L E C T I B L E S 0 1, 8 5 0 , 4 1 1 1, 8 5 0 , 4 1 1 1,8 5 0 , 4 1 1 4, 6 9 2 , 6 8 2 0.3 9 4 3 2 0.3 9 4 3 2 44 MI S C 0 0 0 0 4, 6 9 2 , 6 8 2 0.0 0 0 0 0 45 46 C O N S U M E R I N F O R M A T I O N 0 47 CU S T O M E R A S S I S T (0 ) 5, 2 1 2 , 5 9 6 5, 2 1 2 , 5 9 6 5,2 1 2 , 5 9 6 4, 6 9 2 , 6 8 2 1. 1 1 0 7 9 1. 1 1 0 7 9 46 SA L E S E X P E N S E 0 0 0 0 4, 6 9 2 , 6 8 2 0. 0 ~ ~ 49 AD V E R T I S I N G 0 0 0 0 4, 6 9 2 , 6 8 2 0. 0 ~ 50 MI S C 0 0 0 0 4, 6 9 2 , 6 8 2 0. 0 ~ ~ B.B 5 5 5 1 51 52 M I S C E L L A N E O U S 0 53 DE M A N D 0 0 0 0 0 0. 0 0 0 0 0 54 EN E R G Y 0 72 6 , 0 8 5 72 6 , 0 6 5 72 6 , 0 8 5 5,0 6 5 , 0 8 6 , 9 4 7 0. 0 0 0 1 4 0.0 0 0 1 4 3 0. 0 0 0 1 4 3 55 CU S T O M E R 0 0 0 0 4, 6 9 2 , 6 8 2 0. ~ ~ 0 56 RE V E N U E 0 0 0 0 4, 6 9 2 , 6 6 0. ~ ~ 0 57 OT H E R 0 8, 9 0 7 8, 9 0 7 8,9 0 7 4,6 9 2 , 6 8 2 0. 0 0 1 9 0 0. 0 0 1 9 58 SU B S T A T I O N C I A C (2 , 7 5 3 ) (1 , 2 1 3 ) (3 , 9 6 ) (7 , 1 3 9 ) 4,6 9 2 , 6 8 2 (0 . 0 0 1 5 2 ) (0 . 0 0 1 5 ) 59 60 T O T A L S 16 , 0 5 8 , 5 1 9 30 1 , 8 9 7 , 9 4 2 31 7 , 9 5 6 , 4 6 1 33 6 , 4 6 8 , 2 9 6 0.0 7 5 8 7 7 0. 0 4 5 2 5 0 15 . 0 3 0 2 4 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - Q 8 - 1 0 Pe s e a u , M i c r o n Pa g e 6 of 73 61 ID A H O P O W E R C O M P A N Y 62 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 . . . S M A L L G E N E R A L S E R V I C E . S C H E D U L E 7 . . . TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 64 UN I T CO S T S 65 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) 66 F U N C T I O N RE T U R N C 1 OP E R A T I N G S A L E S R E V S RE V E N U E C 1 BI L L I N G U N I T C O S T S SU M M E R NO N - S U M M E R SE R V I C E 67 1.9 8 3 % EX P E N S E S PE R BO O K S 4. 7 7 3 % UN I T S ($ / E A C H ) ($ / K W H ) ($ / K W H ) ($ / C U S T / M O ) 68 P R O D U C T I O N 69 DE M A N D - B a s e - l o a d S u m m e r 42 , 1 3 7 62 9 , 9 9 3 67 2 , 1 2 9 73 1 , 4 3 6 47 , 9 4 9 , 9 8 8 0. 0 1 5 2 5 0.0 1 5 2 5 4 70 DE M A N D . P e a k 92 , 1 7 6 1,0 6 9 , 0 1 2 1,1 6 1 , 1 8 8 1, 2 9 0 , 9 2 5 47 , 9 4 9 , 9 8 8 0. 0 2 6 9 2 0.0 2 6 9 2 2 71 DE M A N D - B a s e - l o a d N o n - S u m m e r 10 0 , 3 2 6 1,4 9 9 , 9 8 2 1,6 0 0 , 3 0 8 1, 7 4 1 , 5 1 5 14 2 , 6 3 6 , 2 3 8 0.0 1 2 2 1 0. 0 1 2 2 0 9 72 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 19 0 , 5 8 6 , 2 2 6 0. 0 0 0 0 0 73 EN E R G Y - S u m m e r 6, 9 2 0 88 1 , 3 0 7 88 8 , 2 2 8 89 7 , 9 8 8 47 , 9 4 9 , 9 8 8 0. 0 1 8 7 3 0.0 1 8 7 2 7 74 EN E R G Y - N o n - S u m m e r 19 , 4 5 1 2, 4 7 7 , 1 8 8 2, 4 9 6 , 6 4 0 2,5 2 4 , 0 1 7 14 2 , 6 3 6 , 2 3 8 0. 0 1 7 7 0 00 1 7 6 9 5 75 EN E R G Y - A N N U A L 0 0. 0 3 3 8 7 76 T R A S M I S S I O N 0 77 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0. 0 0 0 0 0 78 DE M A N D - T R A N S M I S S I O N 12 3 , 4 5 9 72 8 , 4 9 9 85 1 , 9 5 8 1, 0 2 5 , 7 2 5 19 0 , 5 8 6 , 2 2 6 0. 0 0 5 3 8 0.0 0 5 3 8 2 00 0 5 3 8 2 79 DE M A D - S U B T R A N S M I S S I O N 0 0 0 0 0 0. 0 0 0 0 0 BO DE M A D - D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 81 82 D I S T R I B U T I O N 0 83 SU B S T A T I O N S - G E N E R A 44 , 6 8 9 27 8 , 3 0 2 32 2 , 9 9 1 38 5 , B 9 1 19 0 , 5 8 6 , 2 2 6 0. 0 0 2 0 2 0. 0 0 2 0 2 00 0 2 0 2 64 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 85 LI N E S - P R I M A R Y D E M A N D 46 , 7 3 2 51 0 , 5 8 7 55 7 , 3 2 0 62 3 , 0 9 5 19 0 , 5 8 6 , 2 2 6 0. 0 0 3 2 7 0. 0 0 3 2 7 00 0 3 2 7 86 LI N E S - P R I M A R Y C U S T O M E R 11 4 , 2 3 4 1, 2 4 6 , 0 9 1 1,3 6 2 , 3 2 5 1, 5 2 3 , 1 0 7 37 4 , 3 5 6 4.0 6 8 6 1 4.0 6 8 6 1 1 87 LI N E S - S E C O N D A R Y D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 88 LI N E T R A N S - P R I M A R Y D E M A N D 7, 3 2 8 33 , 5 3 1 40 , 8 5 9 51 , 1 7 3 19 0 , 5 8 6 , 2 2 6 0. 0 0 0 2 7 0. 0 0 0 2 7 0. 0 0 0 2 7 89 LI N E T R A N S - P R I M A R Y C U S T 17 . 9 1 3 81 , 9 6 4 99 , 8 7 7 12 5 , O B 9 37 4 , 3 5 6 0. 3 3 4 1 4 0. 3 3 4 1 4 5 90 LI N E T R A N S - S E C O N D D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 91 LI N E T R A S - S E C O N D D E M A N D 34 , 0 7 5 15 5 , 9 2 1 18 9 , 9 9 6 23 7 , 9 5 7 19 0 , 5 8 6 , 2 2 6 0. 0 0 1 2 5 0.0 0 1 2 5 0. 0 0 1 2 5 92 LI N E T R A N S - S E C O N D C U S T O M E R 73 , 0 0 6 33 , 0 5 6 40 7 , 0 6 2 50 9 , 8 1 7 37 4 , 3 5 6 1. 3 6 1 8 5 1. 3 6 1 8 5 2 93 LI N E S - S E C O N D A R Y D E M A D 15 , 6 2 4 13 7 , 0 7 5 15 2 , 6 9 9 17 4 , 6 9 0 19 0 , 5 8 6 , 2 2 6 0. 0 0 0 9 2 0. 0 0 0 9 2 0. 0 0 0 9 2 94 LI N E S - S E C O N D A R Y C U S T O M E R 25 , 6 1 3 22 4 . 7 0 7 25 0 , 3 2 0 28 6 , 3 7 0 37 4 , 3 5 6 0. 7 6 4 9 7 0. 7 6 4 9 6 95 SE R V I C E S 24 . 1 1 3 25 7 , 5 0 4 28 1 , 6 1 7 31 5 , 5 5 5 37 4 . 3 5 6 0. 8 4 2 9 3 0. 8 4 2 9 3 96 ME T E R S 76 , 1 2 0 1,5 2 7 , 9 0 2 1,6 0 4 , 0 2 2 1, 7 1 1 , 1 6 0 37 4 , 3 5 6 4. 5 7 0 9 5 45 7 0 9 5 97 ST R E E T L I G H T S 0 0 0 0 0 0. 0 0 0 0 0 98 IN S T A L L O N C U S T P R E M I S E S 0 17 8 , 2 0 2 17 8 , 2 0 2 17 8 , 2 0 2 37 4 , 3 5 6 0. 4 7 6 0 2 0. 4 7 6 0 2 99 0 10 0 C U S T O M E R A C C O U N T I N G 0 10 1 ME T E R R E A I N G (0 ) 49 9 , 7 5 9 49 9 , 7 5 9 49 9 , 7 5 9 37 4 , 3 5 6 1.3 3 4 9 9 1.3 3 4 9 9 10 2 CU S T O M E R A C C O U N T S (0 ) 1, 0 7 9 , 3 0 1,0 7 9 , 3 0 6 1,0 7 9 , 3 0 6 37 4 , 3 5 6 2. 8 8 3 1 0 2. 8 8 1 0 10 3 UN C O L L E C T I B L E S 0 32 , 9 3 2 32 , 9 3 2 32 , 9 3 2 37 4 , 3 5 6 0. 0 6 7 9 7 0. 0 8 7 9 7 10 4 MI S C 0 0 0 0 37 4 . 3 5 6 0. 0 ~ ~ 10 5 10 6 C O N S U M E R I N F O R M A T I O N 0 10 7 CU S T O M E R A S S I S T (0 ) 41 4 , 9 9 7 41 4 , 9 9 7 41 4 , 9 9 7 37 4 , 3 5 6 1.1 0 8 5 6 1. 1 0 8 5 6 10 8 SA E S E X P E N S E 0 0 0 0 37 4 , 3 5 6 0. 0 0 0 0 0 10 9 AD V E R T I S I N G 0 0 0 0 37 4 , 3 5 6 0. 0 0 0 0 11 0 MI S C 0 0 0 0 37 4 , 3 5 6 0. 0 ~ 11 1 11 2 M I S C E L L A N E O U S 0 11 3 DE M A N D 0 0 0 0 0 0.0 0 0 0 0 11 4 EN E R G Y 0 27 , 3 2 1 27 , 3 2 1 27 , 3 2 1 19 0 . 5 8 , 2 2 6 0.0 0 0 1 4 0. 0 0 0 1 4 3 0. 0 0 1 4 3 11 5 CU S T O M E R 0 0 0 0 37 4 , 3 5 0.0 0 0 0 0 11 6 RE V N U E 0 0 0 0 37 4 , 3 5 6 0.0 0 0 0 0 11 7 OT H E R 0 71 0 71 0 71 0 37 4 , 3 5 6 0. 0 0 1 9 0 0.0 0 1 9 0 11 8 SU B S T A T I O N C I A C (8 , 3 0 8 ) (3 , 0 7 9 ) (1 1 , 3 8 7 ) (2 3 , 0 8 1 ) 37 4 , 3 5 6 (0 . 0 6 1 6 5 ) (0 . 0 6 1 6 5 ) 11 9 12 0 T O T A L S 85 5 , 6 0 8 14 , 3 0 5 , 7 7 1 15 , 1 6 1 , 3 7 9 16 , 3 6 5 , 6 3 8 0. 0 7 4 1 5 7 0. 0 4 3 1 5 8 17 . 7 7 4 3 4 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 7 0 1 7 3 18 1 ID A H O P O W E R C O M P A N Y 18 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 18 3 . . . L A R G E G E N E R A L S E R V I C E . S C H E D U L E 9 S E C O N D A R Y . . . TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 18 4 UN I T CO S T S 18 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) (J ) (K ) (L ) 18 6 F U N C T I O N RE T U R N ~ OP E R A T I N G S A L E S R E V S RE V E N U E ~ BI L L I N G UN I T CO S T S SU M M E R NO N - 5 U M M E R SU M M E R NO N - S U M M E R S E R V I C E BA S I C 18 7 0. 0 8 % EX P E N S E S PE R BO O K S 2.1 9 % UN I T S ($ I E C H ) ($ / K W ) ($ / K ($ I K W ) ($ / K W H ) ($ / C U S T I M O ) ($ / K W ) 18 8 P R O D U C T I O N 18 9 DE M A N D - B a s e - l o a d S u m m e r 25 , 4 5 6 9,3 2 9 , 8 9 0 9, 3 5 5 , 3 4 10 , 0 1 8 , 2 4 4 2,7 3 9 , 0 7 3 3. 6 5 7 5 3 3. 6 5 7 5 3 19 0 DE M A N D - P e a k 55 , 5 9 6 15 , 8 0 6 , 1 0 5 15 , 8 6 1 , 7 0 0 17 , 3 0 9 , 4 9 4 2,7 3 9 , 0 7 3 6. 3 1 9 4 7 6. 3 1 9 4 7 19 1 DE M A N D - B a s e - o a d N o n - S u m m e r 86 , 5 4 5 24 , 3 8 9 , 7 1 3 24 , 4 5 6 , 2 5 8 26 , 1 8 9 , 1 7 2 7,5 6 9 , 4 1 1 3. 4 5 9 8 7 3. 4 5 9 8 7 19 2 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 3, 1 9 1 , 2 8 0 , 1 3 6 0. 0 0 0 0 0 19 3 EN E R G Y - S u m m e r 5,0 5 1 15 , 7 6 8 , 2 5 6 15 , 7 7 3 , 3 0 7 15 , 9 0 4 , 8 3 4 85 1 , 7 1 1 , 7 3 6 00 1 8 6 7 0. 0 1 8 6 7 4 19 4 EN E R G Y - N o n - S u m m e r 12 , 8 7 8 40 , 2 0 6 , 6 7 2 40 , 2 1 9 , 5 5 1 40 , 5 5 4 , 9 2 5 2,3 3 9 , 5 6 8 , 4 0 0 0. 0 1 7 3 3 0.0 1 7 3 3 4 19 5 EN E R G Y - A N N U A L 0 0. 0 1 7 6 9 19 6 T R A S M I S S I O N 0 19 7 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0. 0 0 0 0 0 19 8 DE M A N D - T R A N S M I S S I O N 79 , 5 7 2 11 , 5 1 0 , 2 8 1 11 , 5 6 9 , 8 5 3 13 , 8 6 2 , 0 2 1 10 , 3 0 8 , 4 8 4 1.3 2 5 3 2 1.3 2 5 3 2 1. 3 2 5 3 2 19 9 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0. 0 0 0 0 0 20 0 DE M A D - D I R E C T 0 0 0 0 0 00 0 0 0 0 20 1 20 2 D I S T R I B U T I O N 0 20 3 SU B S T A T I O N S - G E N E R A 25 , 5 3 4 3,8 9 8 , 1 2 8 3, 9 2 3 , 6 6 4, 5 8 8 , 6 1 1 13 , 2 4 6 , 3 1 0 0. 3 4 4 1 0.3 4 6 4 1 20 4 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 00 0 0 0 0 20 5 LI N E S - P R I M A R Y D E M A N D 26 , 7 0 2 7, 1 5 1 , 7 1 1 7,1 7 8 , 4 1 2 7, 8 7 3 , 7 6 1 13 , 2 4 6 , 3 1 0 0. 5 9 4 1 0.5 9 4 4 1 20 6 LI N E S - P R I M A R Y C U S T O M E R 3,9 9 2 1,0 6 9 , 1 5 2 1, 0 7 3 , 1 4 4 1, 1 7 7 , 0 9 5 31 8 , 3 0 3 3. 6 9 8 0 3 3.6 9 8 0 3 20 7 LI N E S - S E C O N D A R Y D I R E C T 0 0 0 0 0 00 0 0 0 0 20 8 LI N E T R A N S - P R I M A R Y D E M A D 4,1 8 7 46 9 , 8 6 5 47 3 , 8 5 2 58 2 , B 8 8 13 , 2 4 6 , 3 1 0 0. 0 4 0 0 0. 0 4 0 0 20 9 LI N E T R A N S - P R I M A R Y C U S T 62 6 70 , 2 1 3 70 , 8 3 9 87 , 1 3 9 31 8 , 3 0 3 0. 2 7 3 7 6 0.2 7 3 7 6 21 0 LI N E T R A N S - S E C O N D D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 21 1 LI N E T R N S - S E C O N D D E M A N D 19 , 4 7 0 2, 1 8 3 , 9 5 6 2,2 0 3 , 4 2 6 2, 7 1 0 , 4 4 9 13 , 2 4 6 , 3 1 0 0. 2 0 4 0. 2 0 4 2 21 2 LI N E T R A N S - S E C O N D C U S T O M E R 2,5 5 1 28 6 , 1 6 2 2B 8 , 7 1 4 35 5 , 1 4 8 31 8 , 3 0 3 1.1 1 5 7 5 1. 1 1 5 7 5 21 3 LI N E S - S E C O N D A R Y D E M A D 8,9 2 7 1,9 1 9 , 9 8 5 1, 9 2 8 , 9 1 3 2, 1 6 1 , 3 9 2 13 , 2 4 6 , 3 1 0 0. 1 6 3 1 7 0.1 6 3 1 7 21 4 LI N E S - S E C O N D A R Y C U S T O M E R 89 5 19 2 , 4 9 1 19 3 , 3 8 21 6 , 6 9 4 31 8 , 3 0 3 0. 6 8 0 7 8 0.6 8 0 7 8 21 5 SE R V I C E S 95 8 25 0 , 7 2 1 25 1 , 6 7 8 27 6 , 6 1 9 31 8 , 3 0 3 0. 8 6 9 0 0.8 6 9 0 4 21 6 ME T E R S 9, 5 4 4 4, 6 9 6 , 4 0 8 4,7 0 5 , 9 5 2 4, 9 5 4 , 5 0 2 31 8 , 3 0 3 15 . 5 6 5 3 5 15 . 5 6 5 3 5 21 7 ST R E E T L I G H T S 0 0 0 0 0 0. 0 0 0 0 0 0. 0 0 0 0 0 21 8 IN S T A L L O N C U S T P R E M I S E S 0 15 2 , 6 5 4 15 2 , 6 5 4 15 2 , 6 5 4 31 8 , 3 0 3 0. 4 7 9 5 9 0. 4 7 9 5 9 21 9 22 0 C U S T O M E R A C C O U N T I N G 0 22 1 ME T E R R E A D I N G (0 ) 41 0 , 2 2 2 41 0 , 2 2 2 41 0 , 2 2 2 31 8 , 3 0 3 1.2 8 8 7 8 1. 2 8 8 7 8 22 2 CU S T O M E R A C C O U N T S (0 ) 92 4 , 5 6 5 92 4 , 5 6 5 92 4 , 5 6 5 31 8 , 3 0 3 29 0 7 29 0 7 22 3 UN C O L L E C T I B L E S 0 60 , 8 6 0 60 , 8 6 0 60 , 8 6 0 31 8 , 3 0 3 0.1 9 1 2 0 0. 1 9 1 2 0 22 4 MIS C 0 0 0 0 31 8 , 3 0 3 00 0 0 0 0 22 5 22 6 C O N S U M E R I N F O R M A T I O N 0 22 7 CU S T O M E R A S S I S T (0 ) 35 5 , 4 9 9 35 5 , 4 9 9 35 5 , 4 9 9 31 B , 3 0 3 1.1 1 6 B 6 1. 1 1 6 8 6 22 8 SA L E S E X P E N S E 0 0 0 0 31 8 , 3 0 3 0. 0 ~ 22 9 AD V E R T I S I N G 0 0 0 0 31 8 , 3 0 3 0. 0 0 0 0 23 0 MI S C 0 0 0 0 31 8 , 3 0 3 00 0 0 0 23 1 23 2 M I S C E L L A N E O U S 0 23 3 DE M A D 0 0 0 0 0 0. 0 0 0 0 0 23 4 EN E R G Y 0 45 7 , 4 7 3 45 7 , 4 7 3 45 7 , 4 7 3 3,1 9 1 , 2 8 0 , 1 3 6 0. 0 0 0 1 4 0. 0 0 1 4 3 0. 0 0 0 1 4 3 23 5 CU S T O M E R 0 0 0 0 31 8 , 3 0 3 0. 0 0 0 0 23 6 RE V E N U E 0 0 0 0 31 8 , 3 0 3 00 ~ ~ 23 7 OT H E R 0 1,4 2 8 1,4 2 8 1, 4 2 8 3, 1 9 1 , 2 B O , 1 3 6 0. 0 0 0 0 0 0. 0 0 0 0 0 23 8 SU B S T A T I O N C I A C (1 5 0 ) (1 , 3 6 7 ) (1 , 5 1 8 ) (5 , 4 3 6 ) 13 , 2 4 6 , 3 1 0 (0 . 0 0 0 4 1 ) (0 . 0 0 0 4 1 ) 23 9 24 0 T O T A L S 34 8 , 3 3 3 14 1 , 5 6 0 , 8 4 3 14 1 , 9 0 9 , 1 7 6 15 0 , 9 8 0 , 2 5 3 11 . 3 0 2 3 2 4. 7 8 5 1 9 0.0 1 8 8 1 7 0. 0 1 7 4 7 8 28 . 1 8 3 8 1.3 5 2 2 0 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - Q - 1 0 Pe s e a u , M i c r n Pa g e 8 0 f 7 3 24 1 ID A H O P O W E R C O M P A N Y 24 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 24 3 . . . L A R G E G E N E R A S E R V C E - S C H E D U L E 9 P R I M A R Y . . . TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 24 4 UN I T CO S T S 24 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) (J ) (K ) (L ) (M ) 24 6 F U N C T I O N RE T U R N ( § OP E R A T I N G S A L E S R E V S RE V E N U E ( § BI L L I N G U N I T C O S T S SU M M E R NO N - S U M M E R SU M M E R NO N - S U M M E R S E R V I C E BA S I C DI R E C T 24 7 -2 . 1 6 % EX P E N S E S PE R BO O K S -1 . 9 9 % UN I T S ($ / E A C H ) ($ / K W ) ($ I K W ) ($ / K W H ) ($ / K W ) ($ / C U S T I M O ) ($ / K AS S I G N 24 8 P R O D U C T I O N 24 9 DE M A N D - B a s e - l o a d S u m m e r (8 1 , 0 5 9 ) 1, 1 0 9 , 9 8 7 1, 0 2 8 , 9 2 8 1,0 3 5 , 4 4 1 26 2 , 4 8 8 3. 9 4 7 2 3.9 4 4 7 2 25 0 DE M A N D - P e a k (1 7 6 , 8 4 2 ) 1, 8 7 8 , 4 0 7 1, 7 0 1 , 5 6 5 1,7 1 5 , 7 7 4 26 2 , 4 8 8 6.5 3 6 5 8 6.5 3 6 5 8 25 1 DE M A N D - B a s e - l o a d N o n - S u m m e r (2 1 7 , 9 8 3 ) 2, 9 8 4 , 9 6 5 2, 7 6 6 , 9 8 2 2, 7 8 4 , 4 9 7 71 4 , 1 7 7 3.8 9 8 8 9 3. 8 9 8 B 9 25 2 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 41 0 , 2 9 8 , 2 9 5 0.0 0 0 0 0 25 3 EN E R G Y - S u m m e r (1 6 , 5 4 1 ) 1, 9 2 9 , 3 4 9 1, 9 1 2 , 8 0 8 1,9 1 4 , 1 3 7 10 8 , 9 0 0 , 5 1 8 0.0 1 7 5 8 0. 0 1 7 5 7 7 25 4 EN E R G Y - N o n - 5 u m m e r (4 2 , 8 8 4 ) 5, 0 0 2 , 0 1 5 4,9 5 9 , 1 3 1 4, 9 6 2 , 5 7 7 30 1 , 3 9 7 , 7 7 7 0.0 1 6 4 7 0. 0 1 6 4 5 25 5 EN E R G Y - A N N U A L 0 0.0 1 6 7 6 25 6 T R A S M I S S I O N 0 25 7 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0.0 0 0 0 0 25 8 DE M A N D - T R A N S M I S S I O N (2 5 7 , 0 7 8 ) 1, 3 8 9 , 3 5 1 1, 1 3 2 , 2 7 3 1,1 5 2 , 9 3 0 97 6 , 6 6 5 1. 1 8 0 4 8 11 8 0 4 8 1. 1 8 0 4 8 25 9 DE M A N D - S U B T R A S M I S S I O N 0 0 0 0 0 0.0 0 0 0 0 26 DE M A N D - D I R E C T (1 6 ) 92 76 77 97 6 , 6 6 5 0.0 0 0 0 8 0.0 0 0 0 8 0. 0 0 0 0 8 0. 0 0 0 0 8 26 1 26 2 D I S T R I B U T I O N 0 26 3 SU B S T A T I O N S - G E N E R A L (7 8 , 7 2 2 ) 44 9 , 0 0 7 37 0 , 2 8 4 37 6 , 6 1 0 1, 1 7 4 , 6 4 0. 3 2 0 6 2 0. 3 2 0 6 2 26 4 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 0.0 0 0 0 0 26 5 LI N E S - P R I M A Y D E M A D (8 2 , 3 2 1 ) 82 3 , 7 7 2 74 1 , 4 5 0 74 8 , 0 6 5 1, 1 7 4 , 6 4 0.6 3 6 8 4 0. 6 3 6 26 6 LI N E S - P R I M A R Y C U S T O M E R (5 8 4 ) 5,8 4 6 5,2 6 2 5, 3 0 9 1, 7 7 5 2. 9 9 1 6 1 2. 9 9 1 6 1 26 7 LIN E S - S E C O N D A R Y D I R E C T (3 9 , 1 7 6 ) 25 8 . 7 9 7 21 9 , 6 2 1 22 2 , 7 6 9 1, 1 7 4 , 6 4 0.1 8 9 6 5 0. 1 8 9 6 5 26 8 LI N E T R A N S - P R I M A R Y D E M A N D (1 2 , 9 0 9 ) 54 , 0 9 8 41 , 1 9 0 42 , 2 2 7 1, 1 7 4 , 6 4 0. 0 3 5 9 5 0. 0 3 5 9 5 26 9 LIN E T R A N S - P R I M A R Y c U S T (9 2 ) 38 4 29 2 30 0 1, 7 7 5 0. 1 6 8 8 7 0. 1 6 8 8 7 27 0 LI N E T R A N S - S E C O N D D I R E C T (5 0 , 5 4 5 ) 21 1 , 8 2 5 16 1 , 2 8 0 16 5 , 3 4 2 1, 1 7 4 , 6 4 0.1 4 0 7 6 0. 1 4 0 7 6 27 1 LI N E T R A S - S E C O N D D E M A D 0 0 0 0 1, 1 7 4 , 6 4 0. ~ ~ 0 27 2 LI N E T R A S - S E C O N D C U S T O M E R 0 0 0 0 1, 7 7 5 0. ~ ~ 0 27 3 LI N E S - S E C O N D A R Y D E M A N D 0 0 0 0 1, 1 7 4 , 6 4 0. 0 0 0 0 27 4 LI N E S - S E C O N D A R Y C U S T O M E R 0 0 0 0 1, 7 7 5 0. 0 0 0 0 27 5 SE R V I C E S (5 7 1 ) 5,5 8 2 5, 0 1 1 5, 0 5 7 1, 7 7 5 2. 8 4 9 7 7 2. 8 4 9 7 7 27 6 ME T E R S (1 6 , 9 0 3 ) 31 0 , 7 4 4 29 3 , 8 4 1 29 5 , 1 9 9 1, 7 7 5 16 6 . 3 5 6 2 1 16 6 . 3 5 6 2 1 27 7 ST R E E T L I G H T S (8 8 ) 4, 5 5 7 4, 4 6 9 4, 4 7 6 1, 7 7 5 2.5 2 2 4 3 2. 5 2 2 4 3 27 8 IN S T A L L O N C U S T P R E M I S E S (0 ) B3 4 83 4 83 4 1, 7 7 5 0.4 6 9 9 8 0. 4 6 9 9 8 27 9 28 0 C U S T O M E R A C C O U N T I N G 0 28 1 ME T E R R E A D I N G 0 61 . 5 6 9 61 , 5 6 9 61 , 5 6 9 1, 7 7 5 34 . 6 9 6 3 34 . 6 9 6 4 3 28 2 CU S T O M E R A C C O U N T S 0 65 , 9 9 9 65 , 9 9 9 65 , 9 9 9 1, 7 7 5 37 . 1 9 2 8 2 37 . 1 9 2 8 2 28 3 UN C O L L E C T I B L E S 0 0 0 0 1, 7 7 5 0.0 0 0 0 0 28 4 MI S C 0 0 0 0 1, 7 7 5 0.0 0 0 0 0 28 5 28 8 C O N S U M E R I N F O R M A T I O N 0 28 7 CU S T O M E R A S S I S T 0 1, 9 4 4 1, 9 4 1,9 4 4 1, 7 7 5 1. 0 9 5 4 0 1.0 9 5 4 0 28 8 SA L E S E X P E N S E 0 0 0 0 1, 7 7 5 0.0 0 0 0 0 28 9 AD V E R T I S I N G 0 0 0 0 1,7 7 5 0. 0 ~ 29 0 MI S C 0 0 0 0 1,7 7 5 0. 0 0 0 0 29 1 29 2 M I S C E L L A N E O U S 0 29 3 DE M A N D 0 0 0 0 0 0. 0 0 0 0 0 29 EN E R G Y 0 58 , 8 1 7 58 , 8 1 7 58 , 8 1 7 41 0 , 2 9 8 , 2 9 5 0. 0 0 0 1 4 0.0 0 0 1 4 3 0. 0 0 0 1 4 3 29 5 CU S T O M E R 0 0 0 0 1,7 7 5 0. 0 0 0 0 0 29 6 RE V E N U E 0 0 0 0 1,7 7 5 0. 0 0 0 0 0 29 7 OT H E R (0 ) 8 8 8 41 0 , 2 9 8 , 2 9 5 0. ~ ~ 0 0. 0 0 0 0 29 8 SU B S T A T I O N C I A C 2,2 0 3 (7 4 8 ) 1, 4 5 5 1, 2 7 8 1, 1 7 4 , 6 4 0. 0 0 1 0 9 0. 0 0 1 0 9 29 9 30 0 T O T A L S (1 , 0 7 2 , 1 0 9 ) 16 , 6 0 7 , 1 9 8 15 , 5 3 5 , 0 8 9 15 , 6 2 1 , 2 3 3 11 . 6 6 1 8 5 5. 0 7 9 4 0.0 1 7 7 2 0 0. 0 1 6 6 0 9 24 2 . 5 0 1 3 3 0. 9 9 4 5 0 6.1 7 2 6 7 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - Q - 1 0 Pe s e a u , M i c r n Pa g e 9 o t 7 3 42 1 ID A H O P O W E R C O M P A N Y 42 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 42 3 . . . L A R G E P O W E R . S C H E D U L E 1 9 P R I M A R Y . . . TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 42 4 UN I T CO S T S 42 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) (J ) (K ) (L ) (M ) 42 6 F U N C T I O N RE T U R N ( ¡ OP E R A T I N G S A L E S R E V S RE V E N U E ( ¡ BI L L I N G UN I T CO S T S SU M M E R NO N - S U M M E R SU M M E R NO N - S U M M E R SE R V I C E BA S I C DI R E C T 42 7 -3 . 7 6 % EX P E N S E S PE R BO O K S -1 . 4 0 % UN I T S ($ / E A C H ) ($ / K W ) ($ I K W ($ / K H ) ($ / K W H ) ($ / C U S T I M O ) ($ / K W AS S I G N 42 8 P R O D U C T I O N 42 9 DE M A N D - B a s e - l o a d S u m m e r (6 4 8 , 2 5 6 ) 5, 1 1 4 , 9 4 0 4, 4 6 6 , 6 8 4 4, 8 7 3 , 0 9 6 1,0 8 7 , 0 6 7 4.4 B 2 7 9 4. 4 8 2 7 9 43 0 DE M A D - P e a k (1 , 4 1 6 , 0 1 5 ) 8, 6 6 , 6 3 2 7, 2 5 0 , 6 1 7 8, 1 3 8 , 3 6 1 1,0 8 7 , 0 6 7 7. 4 6 6 5 3 7. 4 8 6 5 3 43 1 DE M A N D - B a s e - l o a d N o n - S u m m e r (1 , 8 0 0 , 2 8 7 ) 14 , 2 0 4 , 8 3 3 12 , 4 0 4 , 5 4 13 , 5 3 3 , 2 0 1 3,1 5 1 , 7 4 8 4. 2 9 3 8 7 4. 2 9 3 8 7 43 2 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 2,1 2 3 , 6 0 8 , 4 1 5 0. 0 0 0 0 0 43 3 EN E R G Y - S u m m e r (1 4 3 , 1 7 7 ) 9, 6 2 2 , 9 2 4 9, 4 7 9 , 7 4 7 9, 5 6 9 , 5 0 9 54 6 , 0 5 8 , 4 6 8 00 1 7 5 2 0. 0 1 7 5 2 5 43 4 EN E R G Y - N o n - S u m m e r (3 9 1 , 2 5 7 ) 26 , 2 9 6 , 3 0 7 25 , 9 0 5 , 0 5 0 26 , 1 5 0 , 3 4 1 1, 5 7 7 , 5 4 9 , 9 4 7 0. 0 1 6 5 8 0. 0 1 6 5 7 7 43 5 EN E R G Y - A N N U A L 0 0. 0 1 6 8 2 43 6 T R N S M I S S I O N 0 43 7 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0.0 0 0 0 0 43 8 DE M A D - T R A S M I S S I O N (2 , 0 9 5 , 4 2 8 ) 6, 5 2 5 , 2 6 8 4, 4 2 9 , 8 4 0 5,7 4 3 , 5 2 8 4, 2 3 8 , 8 1 5 1. 3 5 4 9 8 1. 3 5 4 9 8 1.3 5 4 9 8 43 9 DE M A N D - S U B T R N S M I S S I O N 0 0 0 0 0 0.0 0 0 0 0 44 DE M A N D - D I R E C T 0 0 0 0 0 0.0 0 0 0 0 44 1 44 2 D I S T R I B U T I O N 0 44 SU B S T A T I O N S - G E N E R A (5 6 9 , 7 1 2 ) 1,8 7 2 , 3 5 2 1, 3 0 2 , 6 4 1 1, 6 5 9 , 8 1 0 4, 9 3 6 , 0 4 0.3 3 6 2 6 0. 3 3 2 6 44 SU B S T A T I O N S - D I R E C T (2 , 5 9 9 ) 5,0 7 2 2,4 7 3 4, 1 0 3 4, 9 3 6 , 0 4 0 0.0 0 0 8 3 0.0 0 0 8 3 44 5 LIN E S - P R I M A R Y D E M A N D (5 9 5 , 7 5 7 ) 3, 4 3 5 , 1 1 6 2, 8 3 9 , 3 5 9 3,2 1 2 , 8 5 7 4, 9 3 6 , 0 4 0 0.6 5 0 9 0 0. 6 5 0 9 0 44 6 LIN E S - P R I M A R Y C U S T O M E R (7 7 1 ) 4,4 4 4 3,6 7 4 4, 1 5 7 1, 3 3 5 3.1 1 4 9 4 3. 1 1 4 9 4 44 7 LIN E S - S E C O N D A R Y D I R E C T (2 7 4 , 9 5 4 ) 1, 0 4 6 , 6 0 0 77 1 , 6 4 5 94 4 , 0 2 3 4, 9 3 6 , 0 4 0 0.1 9 1 2 5 0.1 9 1 2 5 44 8 LIN E T R A N S - P R I M A R Y D E M A N D (9 3 , 4 2 0 ) 22 5 , 5 9 0 13 2 , 1 7 0 19 0 , 7 3 8 4, 9 3 6 , 0 4 0 0.0 3 8 6 4 0. 0 3 8 6 44 9 LIN E T R A N S - P R I M A R Y C U S T (1 2 1 ) 29 2 17 1 24 7 1. 3 3 5 0.1 8 4 9 2 0. 1 8 4 9 2 45 0 LI N E T R A N S - S E C O N D D I R E C T (2 2 5 , 9 7 4 ) 54 5 , 6 8 1 31 9 , 7 0 7 46 1 , 3 7 7 4, 9 3 6 , 0 4 0 0.0 9 3 4 7 0. 0 9 3 4 7 45 1 LIN E T R A N S - S E C O N D D E M A N D (2 , 1 3 3 ) 5,1 5 0 3,0 1 7 4, 3 5 5 4, 9 3 6 , 0 4 0 0. 0 0 8 0. 0 0 0 B 8 45 2 LIN E T R A N S - S E C O N D C U S T O M E R (4 ) 11 6 9 1, 3 3 5 0.0 0 6 7 9 45 3 LIN E S - S E C O N D A R Y D E M A N D (9 7 8 ) 4, 5 2 8 3,5 5 0 4, 1 6 3 4, 9 3 6 , 0 4 0 0.0 0 0 8 4 0. 0 0 0 8 4 45 4 LI N E S - S E C O N D A R Y C U S T O M E R (2 ) 7 6 7 1, 3 3 5 00 0 4 9 7 45 5 SE R V I C E S (2 , 3 2 6 ) 13 , 1 1 0 10 , 7 8 4 12 , 2 4 2 1, 3 3 5 9.1 7 3 7 0 9. 1 7 3 7 0 45 6 ME T E R S (2 9 , 7 6 2 ) 31 5 , 2 7 2 2B 5 , 5 1 0 30 4 , 1 6 9 1, 3 3 5 22 7 . 9 2 6 9 8 22 7 . 9 2 6 9 8 45 7 ST R E E T L I G H T S (3 ) 95 92 94 1, 3 3 5 0.0 7 0 5 4 0. 0 7 0 5 4 45 8 IN S T A L L O N C U S T P R E M I S E S (1 ) 63 6 63 5 63 6 1, 3 3 5 0.4 7 6 4 7 0.4 7 8 4 7 45 9 46 0 C U S T O M E R A C C O U N T I N G 0 46 1 ME T E R R E A I N G 0 45 , 4 3 2 45 , 4 3 2 45 , 4 3 2 1, 3 3 5 34 0 4 5 3 34 . 0 4 5 3 46 2 CU S T O M E R A C C O U N T S 0 49 , 8 3 6 49 , 8 3 6 49 , 8 3 6 1, 3 3 5 37 . 3 4 1 1 37 . 3 4 1 1 46 UN C O L . E C T I B L E S 0 0 0 0 1, 3 3 5 0.0 0 0 0 0 46 MI S C 0 0 0 0 1, 3 3 5 0.0 0 0 0 0 46 5 46 C O N S U M E R I N F O R M A T I O N 0 46 7 CU S T O M E R A S S I S T 0 1, 4 7 8 1, 4 7 8 1,4 7 8 1, 3 3 5 1. 1 0 7 3 9 1.1 0 7 3 9 46 8 SA L E S E X P E N S E 0 0 0 0 1, 3 3 5 0. 0 0 0 0 46 9 AD V E R T I S I N G 0 0 ° 0 1, 3 3 5 0. 0 0 0 0 47 0 MI S C 0 0 0 0 1, 3 3 5 0. 0 0 0 0 47 1 47 2 M I S C E L L A N E O U S 0 47 3 DE M A N D 0 0 0 0 0 0. 0 ~ ~ 47 4 EN E R G Y 0 30 4 , 4 2 1 30 , 4 2 1 30 4 , 4 2 1 2,1 2 3 , 6 0 8 , 4 1 5 0. 0 0 1 4 0. 0 0 0 1 4 0.0 0 0 1 4 47 5 CU S T O M E R 0 0 0 0 1, 3 3 5 0. 0 0 0 0 47 6 RE V E N U E 0 0 ° 0 1, 3 3 5 0. 0 0 0 0 47 7 OT H E R (0 ) 6 6 6 2,1 2 3 , 6 0 8 , 4 1 5 0.0 0 0 0 0 0. 0 0 0 0 47 8 SU B S T A T I O N C I A C 32 0 , 7 4 3 (6 2 . 7 3 4 ) 25 8 , 0 0 56 , 9 2 6 4, 9 3 6 , 0 4 0 0.0 1 1 5 3 0. 0 1 1 5 3 47 9 48 0 T O T A L S (7 , 9 7 2 , 1 9 3 ) 78 , 2 4 3 , 2 9 9 70 , 2 7 1 , 1 0 6 75 , 2 6 9 , 1 1 9 13 . 3 2 4 3 1 5. 6 4 0. 0 1 7 6 7 0.0 1 6 7 2 30 3 . 7 2 2 8 8 1. 0 3 7 3 4 10 . 0 0 7 9 9 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - C 8 - 1 0 Pe s e a u . M i c r o n Pa g e 1 0 0 1 7 3 54 1 ID A H O P O W E R C O M P A N Y 54 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 54 3 . . . , R R I G T l O N . S C H E D U L E 2 4 S E C O N D A R Y . . . TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 54 ( P r o d u c l i o n - r e l a t e d r e v e n u e a n d b i l i n g u n i t s a r e f o r J u n e - S e p t e m b e r ) UN I T CO S T S 54 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) 54 6 F U N C T I O N RE T U R N ( l OP E R A T I N G S A L E S R E V S RE V E N U E ( l BI L L I N G UN I T CO S T S IN - S E A S O N OU T - S E A S O N IN - S E A S O N OU T - S E A S O N SE R V I C E 54 7 -2 . 8 8 % EX P E N S E S PE R BO O K S 7.3 3 % UN I T S ($ / E C H ) ($ / K W ($ / K W ) ($ / K W H ) ($ / H ) ($ / C U S T I M O ) 54 8 P R O D U C T I O N 54 9 DE M A N D - B a s e - l o a d S u m m e r (1 , 1 9 9 , 2 5 1 ) 12 , 3 2 9 , 8 5 5 11 , 1 3 0 , 6 0 4 15 , 3 8 0 , 0 0 4 3,5 4 5 , 6 7 8 4. 3 3 7 6 8 4. 3 3 7 6 8 55 0 DE M A N D - P e a k (2 , 0 6 , 4 4 2 ) 16 , 4 3 2 , 2 4 0 14 , 3 7 1 , 7 9 8 21 , 6 7 2 , 7 2 6 3,5 4 5 , 6 7 8 6. 1 1 2 4 3 6. 1 1 2 4 3 55 1 DE M A N D - B a s e - l o a d N o n - 5 u m m e r (3 1 5 , 1 3 2 ) 3, 2 3 9 , 9 6 2 2, 9 2 4 , 8 3 0 4,0 4 1 , 4 6 1 1, 9 2 8 , 5 8 0 2. 0 9 5 5 6 2.0 9 5 5 6 55 2 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 1, 5 5 1 , 3 2 2 , 6 6 1 0. 0 0 0 0 0 55 3 EN E R G Y . S u m m e r (2 6 4 , 3 6 6 ) 23 , 1 5 2 , 1 8 3 22 , B 8 7 , 8 1 7 23 , 8 2 4 , 5 6 1, 2 8 1 , 1 6 6 , 5 7 3 0. 0 1 8 6 0 0. 0 1 8 5 9 6 55 4 EN E R G Y - N o n - S u m m e r (5 0 , 6 6 1 ) 4, 4 5 4 , 1 7 5 4, 4 0 3 , 3 1 5 4,5 8 3 , 5 3 3 27 0 , 15 6 , O B 8 0. 0 1 6 9 7 0. 0 1 6 9 6 55 5 EN E R G Y - A N N U A L 0 28 , 4 0 8 , 0 9 9 1, 5 5 1 , 3 2 2 , 8 8 1 0.0 1 8 3 1 55 6 T R A S M I S S I O N 0 55 7 DE M A D - P O W E R S U P P L Y 0 0 0 0 0 0. 0 0 0 0 0 55 8 DE M A N D - T R N S M I S S I O N (1 , 6 6 1 , 9 8 3 ) 6, 7 4 3 , 8 1 8 5, 0 8 1 , 8 3 5 10 , 9 7 0 , 8 7 0 5,4 7 4 , 2 5 8 2. 0 0 4 0 8 2. 0 0 4 0 8 2. 0 0 4 0 8 55 9 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0. 0 0 0 0 0 56 0 DE M A N D - D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 56 1 56 2 D I S T R I B U T I O N 0 56 3 SU B S T A T I O N S - G E N E R A L (9 9 2 , 5 0 0 ) 4, 2 5 0 , 2 7 3 3, 2 5 7 , 7 7 3 6,7 7 4 , 5 7 8 5,4 7 4 , 2 5 8 1. 2 3 7 5 3 1. 2 3 7 5 3 1. 2 3 7 5 3 56 SU B S T A T I O N S . D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 56 5 LI N E S . P R I M A R Y D E M A N D (1 , 0 3 7 , 8 7 5 ) 7, 7 9 7 , 7 7 5 6, 7 5 9 , 9 0 0 10 , 4 3 7 , 4 8 3 5,4 7 4 , 2 5 8 1. 9 0 6 5 1. 9 0 5 1.9 0 6 6 5 56 LI N E S - P R I M A R Y C U S T O M E R (8 2 , 5 1 9 ) 61 9 , 9 8 2 53 7 , 4 6 3 82 9 , 8 5 8 19 6 , 0 2 9 4. 2 3 3 3 4. 2 3 3 3 4 56 7 LI N E S - S E C O N D A R Y D I R E C T 0 0 0 0 0 0. 0 ~ 56 LI N E T R A N S - P R I M A R Y D E M A N D (1 6 2 , 7 4 7 ) 51 2 , 0 9 3 34 9 , 3 4 92 6 , 0 2 1 5, 4 7 4 , 2 5 8 0. 1 6 9 1 6 0. 1 6 9 1 6 0.1 6 9 1 6 56 9 LI N E T R S - P R I M A R Y C U S T (1 2 , 9 4 0 ) 40 , 7 1 5 27 , 7 7 6 73 , 6 2 6 19 6 , 0 2 9 0. 3 7 5 5 8 0. 3 7 5 5 8 57 0 LI N E T R A N S - S E C O N D D I R E C T 0 0 0 0 0 0. 0 0 0 0 57 1 LI N E T R A N S - S E C O N D D E M A N D (7 5 6 , 7 8 0 ) 2, 3 8 1 , 2 4 8 1,6 2 4 , 4 6 9 4,3 0 6 , 0 2 6 5, 4 7 4 , 2 5 8 0. 7 8 6 6 0.7 B 6 6 0 0. 7 8 6 0 57 2 LI N E T R A N S - S E C O N D C U S T O M E R (5 2 , 7 3 7 ) 16 5 , 9 4 0 11 3 , 2 0 3 30 0 . 0 7 1 19 6 , 0 2 9 1. 5 3 0 7 5 1.5 3 0 7 5 57 3 LI N E S - S E C O N D A R Y D E M A N D 0 0 0 0 5, 4 7 4 , 2 5 8 00 ~ 57 4 LI N E S - S E C O N D A R Y C U S T O M E R 0 0 0 0 19 6 , 0 2 9 00 ~ 57 5 SE R V I C E S (2 0 , 4 1 6 ) 14 9 , 9 2 5 12 9 , 5 0 9 20 1 , 8 5 0 19 6 , 0 2 9 1. 0 2 9 6 9 1.0 2 9 6 9 57 6 ME T E R S (1 6 6 , 3 4 3 ) 2, 2 9 6 , 0 2 1 2, 1 2 9 , 6 7 8 2,7 1 9 , 0 9 5 19 6 , 0 2 9 13 . 8 7 0 8 7 13 8 7 0 8 7 57 7 ST R E E T L I G H T S 0 0 0 0 5,4 7 4 , 2 5 8 0. 0 0 0 0 0 57 8 IN S T A L L O N C U S T P R E M I S E S 0 88 , 5 2 0 88 , 5 2 0 88 , 5 2 0 19 6 , 0 2 9 0. 4 5 1 5 7 0.4 5 1 5 7 57 9 0 58 0 C U S T O M E R A C C O U N T I N G 0 58 1 ME T E R R E A D I N G 0 31 7 , 2 1 0 31 7 , 2 1 0 31 7 , 2 1 0 19 6 , 0 2 9 1.6 1 8 1 8 1. 6 1 8 1 8 58 2 CU S T O M E R A C C O U N T S 0 53 6 , 1 3 9 53 6 , 1 3 9 53 6 , 1 3 9 19 6 , 0 2 9 2. 7 3 5 0 0 2.7 3 5 0 0 58 3 UN C O L L E C T I B L E S 0 (6 7 , 8 9 4 ) (6 7 , 8 9 4 ) (6 7 , 8 9 4 ) 19 6 , 0 2 9 (0 3 4 5 ) (0 3 4 6 3 5 ) 58 4 MI S C 0 0 0 0 19 6 , 0 2 9 0. 0 0 0 0 0 58 5 56 6 C O N S U M E R I N F O R M A T I O N 0 58 7 CU S T O M E R A S S I S T 0 20 6 , 1 4 7 20 6 , 1 4 7 20 6 , 1 4 7 19 6 , 0 2 9 1.0 5 1 6 2 1. 0 5 1 6 2 58 8 SA L E S E X P E N S E 0 0 0 0 19 6 , 0 2 9 0. 0 0 0 0 0 58 9 AD V E R T I S I N G 0 0 0 0 19 6 , 0 2 9 0. 0 ~ ~ 59 0 MI S C 0 0 0 0 19 6 , 0 2 9 0. 0 ~ 59 1 59 2 M I S C E L L E O U S 0 59 3 DE M A N D 0 0 0 0 0 00 0 0 0 0 59 4 EN E R G Y 0 22 2 , 3 8 3 22 2 , 3 8 3 22 2 , 3 8 3 1,5 5 1 , 3 2 2 , 6 6 1 0.0 0 0 1 4 0. 0 0 0 1 4 3 0. 0 0 0 1 4 3 59 5 CU S T O M E R 0 0 0 0 19 6 , 0 2 9 0. 0 0 0 0 59 6 RE V E N U E 0 0 0 0 19 6 , 0 2 9 0. 0 ~ 59 7 OT H E R (0 ) 11 , 5 5 2 11 , 5 5 2 11 , 5 5 2 19 6 , 0 2 9 0.0 5 8 9 3 0. 0 5 8 9 3 59 8 SU B S T A T I O N C I A C 2, 9 5 4 (7 5 3 ) 2,2 0 1 (8 , 2 6 7 ) 5, 4 7 4 , 2 5 8 (0 0 0 1 5 1 ) (0 . 0 0 1 5 1 ) (0 . 0 0 1 5 1 ) 59 9 60 0 T O T A L S (8 , 8 3 3 , 9 3 7 ) 85 , 8 7 9 , 5 1 1 77 , 0 4 5 , 5 7 4 10 8 , 3 4 7 , 5 5 8 16 . 5 5 2 6 2 B. 1 9 8 0 7 0.0 1 8 7 3 9 0. 0 1 7 1 1 0 26 . 6 0 9 2 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - m 1 0 Pe s e u , M i c r o n Pa g e 1 1 o f 7 3 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 AL L O C A T I O N T O C L A S S E S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 SO U R C E S TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 7 - S U M M A R Y O F R E S U L T S - & NO T E S RE S I D E N T I A GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 10 RA T E BA S E 11 EL E C T R I C P L A N T I N S E R V I C E PA G E 2 C 3, 7 0 7 , 9 1 0 , 1 3 7 1,7 1 5 , 7 5 2 , 2 3 9 76 , 8 3 4 , 8 0 4 86 , 1 3 3 , 5 7 8 74 9 , 4 7 9 , 5 0 4 3, 9 4 2 , 9 6 0 38 2 , 8 6 5 , 7 0 8 51 7 , 3 2 7 , 3 3 6 12 LE S S : A C C U M P R O V I S I O N F O R D E P R E C I A T I O N PA G E 20 1, 5 0 8 , 8 1 1 , 5 4 3 70 3 , 0 5 5 , 7 2 4 30 , 4 3 0 , 9 5 5 35 , 5 8 0 , 3 7 4 30 7 , 0 8 0 , 0 1 4 3, 0 7 3 , 6 1 7 16 0 , 0 6 1 , 2 9 4 19 9 , 2 7 0 , 4 7 9 13 : A M O R T O F O T H E R U T I L I T Y P L A N T PA G E 2 E 17 , 5 6 4 , 5 5 9 8, 1 2 7 , 6 0 36 3 , 9 7 0 40 8 , 0 1 9 3, 5 5 0 , 3 2 3 18 , 6 7 8 1, 8 1 3 , 6 5 4 2, 4 5 0 , 6 0 6 14 SU B S T A T I O N C I A C PA G E 2 F (2 5 , 3 7 7 , 3 4 5 ) (1 6 5 , 0 2 8 ) (4 1 9 , 0 1 7 ) (1 0 1 , 7 6 3 ) (1 8 6 , 0 3 8 ) (1 5 7 ) (8 , 5 3 7 , 0 9 9 ) (1 0 2 , 4 6 5 ) 15 NE T E L E C T R I C P L A N T I N S E R V I C E 2, 1 5 6 , 1 5 6 , 6 8 9 1,0 0 4 , 4 0 3 , B 8 1 45 , 6 2 0 , 8 6 1 50 , 0 4 3 , 4 2 1 43 8 , 6 6 3 , 1 3 0 85 0 , 5 0 6 21 2 , 4 5 3 , 6 6 0 31 5 , 5 0 3 , 7 8 6 16 CU S T O M E R A D V A N C E S F O R C O N S T R U C T I O N PA G E 2 H 25 , 8 2 5 , 9 9 2 17 , 1 0 1 , 9 5 5 1, 1 4 1 , 0 9 0 22 6 , 8 4 9 3, 8 0 9 , 0 5 1 (2 1 , 4 8 9 ) 92 2 , 9 9 2 2,4 7 0 , 9 0 1 17 AC C U M U L A T E D D E F E R R E D I N C O M E T A X E S PA G E 21 18 3 , 1 9 5 , 4 6 5 85 , 1 9 1 , 6 5 2 3,8 1 9 , 3 2 4 4, 2 7 3 , 4 2 7 37 , 1 8 5 , 1 6 6 19 6 , 2 8 2 18 , 9 9 9 , 8 1 8 25 , 5 7 4 . 5 6 9 18 EL E C T R I C P L A N T A C Q U I S I T O N A D J U S T M E N T PA G E 2 J (8 1 , 4 2 3 ) (4 4 , 2 9 4 ) (2 , 7 3 8 ) (1 , 3 6 3 ) (1 3 , 6 2 2 ) (2 3 5 ) (5 , 0 2 2 ) (1 2 , 1 2 4 ) 19 WO R K I N G C A P I T A L PA G E 2 K 60 , 1 1 3 , 8 5 4 27 , 0 9 7 , 6 6 2 1, 2 3 9 , 7 3 4 1, 4 3 7 , 8 4 7 12 , 3 9 4 , 8 4 2 67 , 0 9 6,6 2 1 , 0 2 3 8,0 8 3 , 5 7 0 20 DE F E R R E D P R O G R A S PA G E 2 L 8, 5 1 0 , 9 5 0 3, 3 6 0 , 5 7 0 11 9 , 7 3 6 22 0 , 7 8 8 1, 8 3 5 , 5 3 7 89 5 1, 0 4 2 , 0 0 8 1,4 4 , 4 9 5 21 SU B S I D I A R Y R A T E B A S E PA G E 2M 78 , 3 6 5 , 6 6 3 29 , 3 7 9 , 2 8 7 1, 1 0 4 , 9 5 6 2, 2 8 0 , 4 4 1 18 , 4 1 5 , 9 3 1 31 , 3 4 6 11 , 8 1 7 , 5 4 2 9, 0 8 2 , 5 8 0 22 PL A N T H E L D F O R F U T U R E U S E PA G E 2 N 1. 7 8 6 , 5 4 9 78 1 , 1 2 3 30 , 6 0 5 42 , 9 4 2 37 1 , 0 0 5 1,2 2 2 18 6 , 4 4 32 4 , 5 2 6 23 24 TO T A L R A T E B A S E 2,0 9 5 , 8 3 0 , 8 2 6 96 2 , 6 8 4 , 6 2 1 43 , 1 5 2 , 7 4 0 49 , 5 2 3 , 8 0 0 43 0 , 6 7 2 , 6 0 6 77 6 , 0 4 2 21 2 , 1 9 2 , 8 4 3 30 , 3 8 0 , 3 6 4 25 26 27 RE T U R N U N D E R P R E S E N T R A T E S 28 SA L E S R E V E N U E S PA G E 1 67 3 , 1 6 9 , 5 4 0 31 7 , 9 5 6 , 4 6 1 15 , 1 6 1 , 3 7 9 15 , 5 3 5 , 0 8 9 14 1 , 9 0 9 , 1 7 6 1, 0 0 4 , 5 0 8 70 , 2 7 1 , 1 0 6 77 , 0 4 5 , 5 7 4 29 OT H E R O P E R A T I N G R E V E N U E S PA G E 4 C 13 6 , 7 2 2 , 4 4 3 52 , 5 5 0 , 4 4 4 2, 0 0 9 , 2 7 6 5, 0 6 5 , 5 7 6 29 , 4 2 8 , 6 8 3 14 2 , 0 4 8 22 , 0 9 4 , 7 4 1 15 , 2 1 5 , 9 4 30 TO T A L O P E R A T I N G R E V E N U E S 80 9 , B 9 1 ,9 8 3 37 0 , 5 0 6 , 9 0 5 17 , 1 7 0 , 6 5 5 20 , 6 0 0 , 6 6 5 17 1 , 3 3 7 , 8 5 9 1,1 4 6 , 5 5 6 92 , 3 6 5 , 8 4 7 92 , 2 6 1 , 5 1 8 31 32 OP E R A T I N G E X P E N S E S 33 OP E R A T I O N & M A I N T E N A N C E E X P E N S E S PA G E 3 C 52 2 , 7 3 4 , 2 9 2 23 0 , 2 3 0 , 5 3 7 10 , 9 2 0 , 7 1 2 12 , 9 7 8 , 7 9 9 10 9 , 7 8 7 , 3 0 72 6 , 1 9 4 62 , 1 6 1 , 9 1 3 64 , 2 3 0 , 2 6 7 34 DE P R E C I A T I O N E X P E N S E PA G E 3D 91 , 3 4 4 , 2 1 9 42 , 6 3 4 , 9 0 1 2, 1 0 3 , 6 6 2, 0 9 4 , 1 6 4 18 , 5 6 5 , 5 8 4 34 , 5 6 9, 1 7 8 , 7 4 0 12 , 8 3 3 , 9 0 7 35 AM O R T I Z A T I O N O F L I M I T E D T E R M P L A N T PA G E 3 E 6,8 4 7 , 5 0 2 3,1 7 1 , 9 7 6 14 2 , 1 6 8 15 9 , 0 6 1, 3 8 4 , 3 2 0 3, 1 7 4 70 7 , 0 4 6 95 5 , 4 9 9 36 TA X E S O T H E R T H A N I N C O M E PA G E 3 F 18 , 1 5 7 , 0 4 8,3 3 9 , 6 9 4 38 1 , 2 8 8 42 7 , 6 7 9 3, 6 9 6 , 4 8 2 9, 0 7 2 1,9 2 7 , 5 7 2 2,5 4 2 , 3 6 6 37 RE G U L A T O R Y D E B I T S / C R E D I T S PA G E 3 G 0 0 0 0 0 0 0 0 38 PR O V I S I O N F O R D E F E R R E D I N C O M E T A X E S PA G E 3 H 13 , 3 8 5 , 7 8 1 6,2 3 1 , 6 2 0 27 9 . 6 1 4 31 2 , 2 5 3 2, 7 1 7 , 5 2 1 6, 2 2 9 1,3 8 B , 2 7 8 1, 8 6 8 , 9 6 0 39 IN V E S T M E N T T A X C R E D I T A D J U S T M E N T PA G E 31 2,8 0 5 , 1 3 6 1, 3 0 5 , 9 0 4 58 , 5 9 6 65 , 4 3 6 56 9 , 4 8 1,3 0 5 29 0 , 9 2 9 39 1 , 6 6 1 40 CO N S T R U C T I O N W O R K I N P R O G R E S S PA G E 3 J 7, 2 5 7 , 3 0 8 2, 9 0 9 , 1 3 7 10 2 , 6 2 3 20 5 , 8 8 1 1,6 7 5 , 3 9 9 2, 3 1 3 1,0 2 9 , 5 4 8 80 5 , 4 5 2 41 FE D E R A L I N C O M E T A X E S PA G E 1 19 , 0 6 2 , 4 3 9 8,7 5 6 , 0 1 1 39 2 , 4 9 2 45 0 , 4 3 9 3, 9 1 7 , 1 4 4 7, 0 5 8 1,9 2 9 , 9 8 1 2,7 8 6 , 6 5 5 42 ST A T E I N C O M E T A X S PA G E 1 (3 , 6 6 1 , 4 7 9 ) (1 , 6 8 1 , 8 3 9 ) (7 5 , 3 8 9 ) (8 6 , 5 2 0 ) (7 5 2 , 3 9 8 ) (1 , 3 5 6 ) (3 7 0 , 7 0 7 ) (5 3 5 , 2 5 6 ) 43 TO T A L O P E R A T I N G E X P E N S E S 67 7 , 9 3 2 , 2 4 3 30 1 , 8 9 7 , 9 4 2 14 , 3 0 5 , 7 7 1 16 , 6 0 7 , 1 9 8 14 1 , 5 6 0 , 8 4 3 78 8 , 5 5 8 78 , 2 4 3 , 2 9 9 85 , 8 7 9 , 5 1 1 44 45 OP E R A T I N G I N C O M E 13 1 , 9 5 9 , 7 4 0 68 , 6 0 8 , 9 6 3 2, 8 6 4 , 8 8 5 3,9 9 3 , 4 6 7 29 , 7 7 7 , 0 1 5 35 7 , 9 9 8 14 , 1 2 2 , 5 4 6,3 8 2 , 0 0 7 46 47 AD D : I E R C O O P E R A T I N G I N C O M E PA G E 1 6, 4 7 2 , 7 0 3 2, 4 2 6 , 6 1 6 91 , 2 6 5 18 8 , 3 5 6 1,5 2 1 , 0 8 5 2, 5 8 9 97 6 , 0 8 4 75 0 , 1 8 6 48 CO N S O L I D A T E D O P E R A T I N G I N C O M E 13 8 , 4 3 2 , 4 4 3 71 , 0 3 5 , 5 8 0 2, 9 5 6 , 1 5 0 4,1 8 1 , 8 2 2 31 , 2 9 8 , 1 0 1 36 0 , 5 8 7 15 , 0 9 8 , 6 3 1 7, 1 3 2 , 1 9 4 49 50 51 RA T E O F R E T U R N U N D E R P R E S E N T R A T E S 6.6 0 5 % 7.3 7 9 % 6. 8 5 0 % 8. 4 4 % 7.2 6 7 % 46 . 4 6 5 % 7. 1 1 6 % 2. 3 2 8 % 52 RA T E O F R E T U R N I N D E X 1. 0 0 0 1. 1 1 7 1. 0 3 7 1. 2 7 8 1. 1 0 0 7.0 3 5 1.0 7 7 0.3 5 2 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - Q 8 - 1 0 Pe s e u , M i c r o n Pa g e 1 2 0 1 7 3 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 AL L O C A n O N . T O C L A S S E S 5 (I ) (J ) (K ) (L ) (M ) (N ) 6 SO U R C E S TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 7 - S U M M A R Y O F R E S U L T S - & NO T E S GE N S E R V I C E ST L I G H T CO N T R O L DO E / I N L JR S I M P L O T MI C R O N 8 (4 0 ) (4 1 ) (4 2 ) 9 10 RA T E BA S E 11 EL E C T R I C P L A T I N S E R V I C E PA G E 2 C 3, 7 0 7 , 9 1 0 , 1 3 7 4, 4 9 3 , 9 8 4 7,2 0 8 , 2 7 1 92 4 , 8 8 0 28 , 3 1 1 , 1 4 7 27 , 6 9 0 , 5 6 4 10 6 , 9 4 5 , 1 6 2 12 LE S S : A C C U M P R O V I S I O N F O R D E P R E C I A T I O N PA G E 2 D 1, 5 0 8 , 8 1 1 , 5 4 3 1, 7 8 5 , 6 1 0 4.1 0 2 , 5 2 9 39 0 , 5 6 2 12 , 6 4 0 , 7 7 5 11 , 3 5 6 , 2 2 9 39 , 9 8 3 , 3 8 0 13 . A M O R T O F O T H E R U T I L I T Y P L A N T PA G E 2 E 17 , 5 6 4 , 5 5 9 21 , 2 8 8 34 , 1 4 6 4,3 8 1 13 4 , 1 1 1 13 1 , 1 7 2 50 , 6 0 5 23 SU B S T A T I O N C I A C PA G E 2 F (2 5 , 3 7 7 , 3 4 5 ) (4 1 3 ) (5 9 3 ) (5 6 ) 0 (7 5 , 5 9 9 ) (1 5 , 7 8 9 , 1 1 6 ) 15 NE T E L E C T R I C P L A N T I N S E R V I C E 2,1 5 6 , 1 5 6 , 6 8 9 2,6 8 6 , 6 7 3 3,0 7 1 , 0 0 3 52 9 , 8 8 0 15 , 5 3 6 , 2 6 0 16 , 1 2 7 , 5 6 4 50 , 8 6 6 , 0 6 2 16 CU S T O M E R A D V A N C E S F O R C O N S T R U C T I O N PA G E 2 H 25 , 8 2 5 , 9 9 2 45 , 8 9 5 12 2 , 3 7 7 5,7 4 1 0 62 9 1 17 AC C U M U L A T E D D E F E R R E D I N C O M E T A X E S PA G E 21 18 3 , 1 9 5 , 4 6 5 22 2 , 8 7 3 35 7 , 7 3 4 45 , 9 7 4 1, 4 1 3 , 3 7 6 1, 3 1 7 , 5 4 5 4, 5 9 7 , 7 2 4 18 EL E C T R I C P L A T A C Q U I S I T I O N A D J U S T M E N T PA G E 2 J (8 1 , 4 2 3 ) (1 5 2 ) (3 8 4 ) (2 0 ) (1 ) (2 9 1 ) (1 , 1 7 8 ) 19 WO R K I N G C A P I T A L PA G E 2 K 60 , 1 1 3 , 8 5 4 77 , 4 7 0 13 2 , 0 8 5 15 , 5 6 3 51 0 , 0 8 5 50 7 , 1 4 2 1,9 2 9 , 7 3 3 20 DE F E R R E D P R O G R A S PA G E 2 L B, 5 1 0 , 9 5 0 7, 4 6 1 3, 3 9 0 2,0 4 1 89 , 8 0 7 78 , 3 4 7 30 , 8 7 5 21 SU B S I D I A R Y R A T E B A S E PA G E 2M 78 , 3 6 5 , 6 6 3 94 , 0 3 9 12 5 , 3 8 5 23 , 5 1 0 1, 1 5 1 , 9 7 5 1,0 3 4 , 4 2 7 3, 8 2 4 , 2 4 4 22 PL A N T H E L D F O R F U T U R E U S E PA G E 2 N 1,7 8 6 , 5 4 9 2, 2 1 3 3, 1 8 4 37 5 7, 7 8 7 7, 2 4 6 27 , 8 7 7 23 24 TO T A L R A T E B A S E 2,0 9 5 , 8 3 0 , 8 2 6 2,5 9 8 , 9 3 6 2, B 5 4 , 5 5 2 51 9 , 6 3 15 , 8 8 2 , 5 3 8 16 , 4 3 6 , 2 6 1 52 , 1 5 5 , 8 8 9 25 26 27 RE T U R N U N D E R P R E S E N T R A T E S 28 SA L E S R E V E N U E S PA G E 1 67 3 , 1 6 9 , 5 4 0 96 , 4 9 1 2, 3 1 4 , 2 6 1 15 5 , 2 0 3 5, 8 2 8 , 1 7 5 5, 0 1 8 , 1 5 9 20 , 0 0 3 , 9 5 8 29 OT H E R O P E R A T I N G R E V E N U E S PA G E 4 C 13 6 , 7 2 2 , 4 4 3 15 0 , 8 0 6 36 7 , 8 5 9 37 , 9 3 6 1, 7 5 7 , 1 4 9 2, 0 8 B , 2 8 9 5, 8 1 3 , 6 9 1 30 TO T A L O P E R A T I N G R E V E N U E S 80 9 , 8 9 1 , 9 8 3 1,1 1 7 , 2 9 7 2, 6 8 2 , 1 2 0 19 3 , 1 3 9 7, 5 8 5 , 3 2 4 7, 1 0 6 , 4 4 8 25 , 8 1 7 , 6 4 9 31 32 OP E R A T I N G E X P E N S E S 33 OP E R A T I O N & M A I N T E N A N C E E X P E N S E S PA G E 3 C 52 2 , 7 3 4 , 2 9 2 65 7 , 4 9 4 1, 5 2 0 , 6 5 7 14 6 , 8 5 5 5, 4 9 8 , 0 9 3 4, 9 7 6 , 3 8 3 18 , 9 0 1 , 0 8 2 34 DE P R E C I A T I O N E X P E N S E PA G E 3D 91 , 3 4 , 2 1 9 10 8 , 0 2 7 24 3 , 7 9 1 22 , 8 2 0 67 2 , 0 6 9 62 5 , 0 5 3 2, 2 2 6 , 9 2 9 35 AM O R T I Z A T I O N O F L I M I T E D T E R M P L A T PA G E 3 E 6, 8 4 7 , 5 0 2 8, 3 1 6 13 , 3 1 3 1,7 1 0 52 , 2 8 3 51 , 1 3 3 19 7 , 4 9 9 36 TA X E S O T H E R T H A N I N C O M E PA G E 3 F 18 , 1 5 7 , 0 4 5 22 , 9 0 5 37 , 8 8 5 4, 5 9 5 14 4 , 8 2 7 13 7 , 8 7 4 48 , 8 0 37 RE G U L A T O R Y D E B I T S / C R E D I T S PA G E 3 G 0 0 0 0 0 0 0 38 PR O V I S I O N F O R D E F E R R E D I N C O M E T A X E S PA G E 3 H 13 , 3 8 5 , 7 8 1 16 , 3 1 7 26 , 1 4 1 3,3 6 3 10 3 , 2 7 3 96 , 2 6 2 33 5 , 9 4 39 IN V E S T M E N T T A X C R E D I T A D J U S T M E N T PA G E 31 2, 8 0 5 , 1 3 6 3, 4 1 9 5, 4 7 8 70 5 21 , 6 4 2 20 , 1 7 3 70 , 4 0 2 CO N S T R U C T I O N W O R K I N P R O G R E S S PA G E 3 J 7, 2 5 7 , 3 0 8 7, 8 2 4 8, 9 5 9 2, 1 7 7 10 0 , 7 8 7 86 , 3 6 3 32 0 , 8 4 5 41 FE D E R A L I N C O M E T A X E S PA G E 3 J 19 , 0 6 2 , 4 3 9 23 , 6 3 8 25 , 9 6 4, 7 2 6 14 4 , 4 5 8 14 9 , 4 9 5 47 4 , 3 7 9 42 ST A T E I N C O M E T A X E S PA G E 1 (3 , 6 6 1 , 4 7 9 ) (4 , 5 4 0 ) (4 , 9 8 7 ) (9 0 8 ) (2 7 , 7 4 7 ) (2 8 , 7 1 5 ) (9 1 , 1 1 8 ) 43 TO T A L O P E R A T I N G E X P E N S E S 67 7 , 9 3 2 , 2 4 3 84 3 . 4 0 1. 8 7 7 , 2 0 1 18 6 , 0 4 4 6, 7 0 7 , 6 8 4 6, 1 1 4 , 0 2 1 22 , 9 2 0 , 7 7 1 44 45 OP E R A T I N G I N C O M E 13 1 , 9 5 9 , 7 4 0 27 3 , 8 9 7 80 4 , 9 1 9 7,0 9 5 87 7 , 6 4 0 99 2 , 4 2 7 2, 8 9 6 , 8 7 8 46 47 AD D I E R C O O P E R A T I N G I N C O M E PA G E 1 6, 4 7 2 , 7 0 3 7, 7 6 7 10 , 3 5 6 1, 9 4 2 95 , 1 4 9 85 , 4 4 0 31 5 , 8 6 8 48 CO N S O L I D A T E D O P E R A T I N G I N C O M E 13 8 , 4 3 2 , 4 4 28 1 , 8 6 5 81 5 , 2 7 6 9,0 3 7 97 2 , 7 8 9 1,0 7 7 , 8 6 7 3, 2 1 2 , 7 4 6 49 50 51 RA T E O F R E T U R N U N D E R P R E S E N T R A T E S 86 0 . 5 1 3 % 10 . 8 3 % 28 . 5 6 1 % 1.7 3 9 % 6.1 2 5 % 6.5 5 8 % 6. 1 6 0 % 52 RA T E O F R E T U R N I N D E X 1. 0 0 0 1.6 4 1 43 2 4 02 6 3 0. 9 2 7 0. 9 9 3 0. 9 3 3 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 1 3 o f 73 53 ID A H O P O W E R C O M P A N Y PA G E 2 C 54 3C P I 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 55 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 56 - T A B L E 1 - P L A N T I N S E R V I E - AL L O C A T I O N T O C L A S S E S 57 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 58 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 59 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A Y SE C O N D A R Y 60 PR O D U C T I O N (1 ) (7 (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 61 DE M A N D - B A S E - L O A D T O T A L 1,2 4 2 , 8 1 0 , 2 3 2 62 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 39 5 , 3 3 7 , 9 3 5 14 0 , 1 8 8 , 9 9 4 5, 2 1 9 , 8 0 3 9,1 9 6 , 7 9 6 77 , 3 0 2 , 7 9 6 0 42 , 3 7 9 , B 2 9 10 2 , 1 5 9 , 0 0 1 63 DE M A N D - P e a k D1 0 P 52 0 , 6 7 1 , 2 9 5 19 5 , 4 0 7 , 9 3 7 7, 2 8 9 , 3 9 8 12 , 8 0 8 , 5 1 4 10 7 , 7 7 8 , 9 5 8 0 59 , 0 9 6 , 1 9 2 11 2 , 0 4 , 4 6 3 64 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 84 7 , 4 7 2 , 2 9 7 40 5 , 1 5 6 , 1 3 6 12 , 4 2 8 , 1 0 2 24 , 7 3 1 , 9 2 4 20 2 , 0 8 0 , 9 4 4 24 8 , 5 6 2 11 7 , 6 9 4 , 1 2 9 26 , 8 4 4 , 7 0 1 65 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 66 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 67 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 0 68 0 69 TR A N S M I S S I O N 0 70 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 71 DE M A N D - T R A N S M I S S I O N D1 3 66 6 , 8 5 2 , 3 5 4 29 0 , 8 8 1 , 9 7 2 9,6 1 5 , 9 3 3 18 , 3 3 8 , 9 5 8 15 1 , 9 3 1 , 7 4 1 68 , 6 8 5 86 , 1 3 1 , 2 8 5 89 , 0 1 6 , 0 6 5 72 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 73 DE M A N D - D I R E C T DA 3 5 0 9 3, 6 6 5 0 0 1,2 8 5 0 0 0 0 74 0 75 DI S T R I B U T I O N 0 76 SU B S T A T I O N S - G E N E R A L 02 0 20 6 , 2 6 4 , 4 9 8 86 , 5 5 0 , 9 8 9 3,0 7 8 , 6 7 5 4, 9 6 7 , 0 7 4 43 , 1 2 2 , 4 8 3 10 4 , 9 6 7 20 , 7 1 2 , 6 2 7 47 , 0 1 8 , 0 3 7 77 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 19 , 7 7 5 , 7 5 6 0 0 0 0 0 72 , 9 2 2 0 78 LI N E S - P R I M A R Y D E M A N D D2 0 28 9 , 1 2 2 , 8 6 5 12 1 , 3 1 9 , 3 2 7 4,3 1 5 , 4 0 8 6, 9 6 2 , 3 9 3 60 , 4 4 , 1 8 6 14 7 , 1 3 3 29 , 0 3 3 , 0 8 2 65 , 9 0 5 , 6 2 0 79 LI N E S - P R I M A R Y C U S T O M E R C2 0 15 8 , 1 5 8 , 7 9 6 13 2 , 4 9 7 , 2 5 6 10 , 5 4 8 , 6 8 0 49 , 4 0 8 9, 0 3 6 , 3 1 1 0 37 , 5 6 5,2 3 9 , 9 9 1 80 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 16 , 6 7 9 , 8 8 1 0 0 2, 8 6 9 , 3 7 9 0 50 2 , 7 8 7 11 , 6 0 4 , 0 3 0 0 B1 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 42 , 8 1 5 , 7 6 4 17 , 9 6 5 , 9 9 4 63 9 , 0 6 2 1,0 3 1 , 0 5 0 8, 9 5 1 , 2 3 5 21 , 7 8 9 4, 2 9 9 , 4 6 5 9,7 5 9 , 8 6 3 82 LIN E T R A N S - P R I M A Y C U S T C5 0 23 , 4 2 1 , 4 9 5 19 , 6 2 1 , 3 1 7 1, 5 6 2 , 1 3 8 7, 3 1 7 1, 3 3 8 , 1 7 4 0 5, 5 6 3 77 5 , 9 8 2 83 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 15 , 6 2 3 , 7 6 0 0 0 4, 0 3 7 , 1 2 3 0 0 10 , 4 0 0 , 0 0 6 0 84 LI N E T R A N S - S E C O N D D E M A N D 06 0 17 4 , 4 0 5 , 7 9 0 83 , 5 4 2 , 4 5 9 2,9 7 1 , 6 6 0 0 41 , 6 2 3 , 5 3 7 10 1 , 3 1 8 98 , 1 5 8 45 , 3 8 3 , 6 8 1 85 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 95 , 4 0 5 . 1 4 7 79 . 9 6 9 , 3 0 0 6, 3 6 , 7 0 2 0 5, 4 5 3 , 9 0 5 0 20 4 3,1 6 2 , 6 2 0 86 LI N E S - S E C O N D A R Y D E M A N D D3 0 58 , 7 1 9 , 7 4 6 38 , 0 2 1 , 3 2 8 1, 3 5 2 , 4 4 3 0 18 , 9 4 3 , 4 4 7 46 , 1 1 1 44 , 6 7 3 0 87 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 32 , 1 2 1 . 4 4 5 27 , 8 4 7 , 5 6 2 2,2 1 7 , 0 6 5 0 1, 8 9 9 , 2 0 3 0 71 0 88 SE R V I C E S CW 3 6 9 59 , 1 3 3 , 9 6 3 48 , 1 1 6 , 1 8 4 4,1 8 9 , 5 2 0 90 , 8 1 4 4, 0 7 9 , 1 6 2 0 21 3 , 2 9 9 2,4 3 9 , 2 4 0 89 ME T E R S CW 3 7 0 58 , 9 6 1 , 1 4 7 28 , 6 6 , 4 6 5 5,0 4 0 , 2 1 4 1,0 2 5 , 0 7 6 15 , 4 9 2 , 4 2 1 31 3 1,0 4 0 , 0 1 3 7,5 7 4 , 0 7 2 90 ST R E E T L I G H T S DA 3 7 3 4,2 5 6 , 3 1 4 0 0 16 , 1 4 8 0 0 33 8 0 91 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2,7 0 6 , 2 2 4 0 0 31 9 0 2,7 0 1 , 2 9 4 2, 2 5 6 0 92 0 93 CU S T O M E R A C C O U N T I N G 0 94 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 95 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 96 UN CO L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 97 MIS C C1 0 0 0 0 0 0 0 0 0 98 0 99 CO N S U M E R I N F O R M A T I O N 0 10 0 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 10 1 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 10 2 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 10 3 MIS C C1 0 0 0 0 0 0 0 0 0 10 4 0 10 5 MI S C E L L A E O U S 0 10 6 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 10 7 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 10 8 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 10 9 RE V E N U E R0 2 0 0 0 0 0 0 0 0 11 0 OT H E R R0 1 0 0 0 0 0 0 0 0 11 1 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 11 2 11 3 TO T A L S PA G E 2 C 3, 7 0 7 , 9 1 0 , 1 3 7 1, 7 1 5 , 7 5 2 , 2 3 9 76 , 8 3 4 , 8 0 4 86 , 1 3 3 , 5 7 8 74 9 , 4 7 9 , 5 0 4 3, 9 4 2 , 9 6 38 2 , 8 6 5 , 7 0 8 51 7 , 3 2 7 , 3 3 6 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s , M i c r n Pa g e 1 4 o f 73 53 ID A H O P O W E R C O M P A N Y PA G E 2 C 54 3C P / 1 2 C P C L A 5 5 C 0 5 T O F 5 E R V I C E 5 T U D Y 55 TW E L V E M O N T H 5 E N D I N G D E C E M B E R 3 1 , 2 0 0 8 56 - T A B L E 1 . P L A N T I N S E R V I C E - AL L O C A T I O N T O C L A 5 E 5 57 (I ) (J ) (K l (L l (M ) (N ) 58 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F I C SC SC SC 59 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 60 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 61 DE M A D - B A S E - L O A D T O T A L 1,2 4 2 , B 1 0 , 2 3 2 62 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 39 5 , 3 3 7 , 9 3 5 24 8 , 5 6 2 0 12 4 , 2 8 1 3, 2 3 1 , 3 0 7 2,9 8 2 , 7 4 5 12 , 3 0 3 , 8 2 1 63 DE M A D - P e a k D1 0 P 52 0 , 6 7 1 , 2 9 5 41 6 , 5 3 7 0 10 4 , 1 3 4 4,4 7 7 , 7 7 3 4, 1 6 5 , 3 7 0 17 , 0 7 8 , 0 1 8 64 DE M A N D - B a s e l o a d N o n - S u m m e r D1 0 B N S 64 7 , 4 7 2 , 2 9 7 86 9 , 9 6 7 86 9 , 9 6 7 24 8 , 5 6 2 12 , 5 5 2 , 3 8 3 9,4 4 5 , 3 5 8 34 , 3 0 1 , 5 6 2 65 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 66 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 67 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 68 69 TR A N S M I S S I O N 0 70 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 71 DE M A N D - T R A N S M I S S I O N D1 3 68 6 , 8 5 2 , 3 5 4 61 8 , 1 6 7 41 2 , 1 1 1 13 7 , 3 7 0 8,0 3 6 , 1 7 3 6, 5 9 3 , 7 8 3 25 , 0 7 0 , 1 1 1 72 DE M A D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 73 DE M A D - D I R E C T DA 3 5 0 9 3, 6 6 5 0 0 0 0 2, 3 8 0 0 74 75 DI S T R I B U T I O N 76 SU B S T A T I O N S - G E N E R A 02 0 20 6 , 2 6 4 , 4 9 8 27 6 , 1 1 3 39 6 , 4 4 37 , 0 8 8 0 0 0 77 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 19 , 7 7 5 , 7 5 6 0 0 0 0 1, 5 8 , 9 8 0 18 , 1 1 7 , 8 5 4 78 LI N E S - P R I M A R Y D E M A D D2 0 28 9 , 1 2 2 , 8 6 5 38 7 , 0 3 0 55 5 , 6 9 9 51 , 9 8 6 0 0 0 79 LIN E S - P R I M A R Y C U S T O M E R C2 0 15 8 , 1 5 8 , 7 9 6 62 7 , 7 5 7 47 , 3 7 8 74 , 4 5 1 0 0 0 80 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 7 16 , 6 7 9 , 8 8 1 0 0 0 0 1, 7 0 3 , 6 8 4 0 81 LI N E T R A S - P R I M A Y D E M A N D D5 0 42 , 8 1 5 , 7 6 4 57 , 3 1 5 82 , 2 9 3 7,6 9 9 0 0 0 82 LI N E T R A N S - P R I M A Y C U S T C5 0 23 , 4 2 1 , 4 9 5 92 , 9 6 4 7,0 1 6 11 , 0 2 5 0 0 0 83 LI N E T R A S - S E C O N D D I R E C T DA 3 8 15 , 6 2 3 , 7 6 0 0 0 0 0 1, 1 8 6 , 6 3 1 0 B4 LI N E T R N S - S E C O N D D E M A D D6 17 4 , 4 0 5 , 7 9 0 26 6 , 5 1 5 38 2 . 6 6 4 35 , 7 9 9 0 0 0 85 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 95 , 4 0 5 , 1 4 7 37 B , 8 8 5 28 , 5 9 5 44 , 9 3 5 0 0 0 86 LI N E S - S E C O N D A R Y D E M A D D3 0 58 , 7 1 9 , 7 4 6 12 1 , 2 9 5 17 4 , 1 5 5 16 , 2 9 2 0 0 0 87 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 32 , 1 2 1 , 4 4 5 13 1 , 9 3 9 9,9 5 8 15 , 6 4 8 0 0 0 88 SE R V I C E S CW 3 6 9 59 , 1 3 3 , 9 6 3 0 0 0 0 5,7 4 4 0 89 ME T E R S CW 3 7 0 58 , 9 6 1 , 1 4 7 93 9 2,1 6 3 15 , 6 0 8 13 , 5 1 2 17 , 5 3 5 73 , 7 9 5 90 ST R E E T L I G H T S DA 3 7 3 4, 2 5 6 , 3 1 4 0 4,2 3 9 , B 2 8 0 0 0 0 91 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2, 7 0 6 , 2 2 4 0 0 0 0 2,3 5 5 0 92 93 CU S T O M E R A C C O U N T I N G 94 ME T E R R E A I N G CW 9 2 0 0 0 0 0 0 0 95 CU S T O M E R A C C O U N T S CW 9 3 0 0 0 0 0 0 0 96 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 97 MI S C C1 0 0 0 0 0 0 0 0 98 99 CO N S U M E R I N F O R M A T I O N 10 0 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 10 1 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 10 2 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 10 3 MI S C C1 0 0 0 0 0 0 0 0 10 4 10 5 MI S C E L L A E O U S 10 6 DE M A N D D9 9 U 0 0 0 0 0 0 0 10 7 EN E R G Y E9 9 U 0 0 0 0 0 0 0 10 8 CU S T O M E R C1 0 0 0 0 0 0 0 0 10 9 RE V E N U E R0 2 0 0 0 0 0 0 0 11 0 OT H E R R0 1 0 0 0 0 0 0 0 11 1 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 11 2 11 3 TO T A L S 3,7 0 7 , 9 1 0 , 1 3 7 4, 4 9 3 , 9 8 7, 2 0 8 , 2 7 1 92 4 , 8 8 0 28 , 3 1 1 , 1 4 7 27 , 6 9 0 , 5 6 10 6 , 9 4 , 1 6 2 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 1 5 o f 7 3 11 4 ID A H O P O W E R C O M P A N Y PA G E 2 D 11 5 3C P I 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 11 6 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 11 7 - T A B L E 2 . A C C U M U L A T E D R E S E R V E F O R D E P R E C I A n O N - AL L O C A T I O N T O C L A S S E S 11 B (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 11 9 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 0 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y ' LI G H T I N G PR I M A Y SE C O N D A R Y 12 1 PR O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 12 2 DE M A N D - B A S E - L O A D T O T A L 68 2 , 5 1 7 , 6 9 8 12 3 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 21 7 , 1 0 8 , B B O 76 , 9 8 7 , 9 9 6 2, 8 6 6 , 5 7 4 5, 0 5 0 , 6 3 1 42 , 4 5 2 , 6 0 1 0 23 , 2 7 3 , 8 5 3 56 , 1 0 2 , 9 5 5 12 4 DE M A D - P e a k D1 0 P 16 9 , 7 0 1 , 5 5 1 63 , 6 8 8 , 9 9 2 2,3 7 5 , 8 2 2 4, 1 7 4 , 6 5 B 35 , 1 2 8 , 2 2 1 0 19 , 2 6 1 , 1 2 6 36 , 5 1 9 , 7 7 4 12 5 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 46 5 , 4 0 8 , 8 1 8 22 2 , 5 0 0 , 7 7 0 6, 8 2 5 , 1 7 7 13 , 5 8 2 , 1 0 2 11 0 , 9 7 7 , 3 7 8 13 6 , 5 0 4 64 , 6 3 4 , 4 2 6 14 , 7 4 2 , 3 8 2 12 6 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 12 7 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 12 8 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 12 9 0 13 0 TR A N S M I S S I O N 0 13 1 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 13 2 DE M A N D - T R A N S M I S S I O N D1 3 21 4 , 5 8 7 , 0 5 0 90 , 8 7 7 , 6 1 6 3, 0 0 4 , 2 1 9 5, 7 2 9 , 4 7 4 47 , 4 6 , 6 5 5 21 , 4 5 9 26 , 9 0 9 , 2 1 6 27 , 8 1 0 , 4 6 2 13 3 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 13 4 DE M A N D - D I R E C T DA 3 5 0 9 1,4 1 0 0 0 49 4 0 0 0 0 13 5 0 13 6 DI S T R I B U T I O N 0 13 7 SU B S T A T I O N S - G E N E R A L D2 0 49 , 2 8 5 , 4 0 7 20 , 6 8 0 , 7 3 2 73 5 , 6 2 7 1, 1 8 6 , 8 4 6 10 , 3 0 3 , 8 0 5 25 , 0 8 1 4, 9 4 9 , 1 3 2 11 , 2 3 4 , 6 1 9 13 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 1,0 6 4 , 8 6 1 0 0 0 0 0 3, 9 2 7 0 13 9 LI N E S - P R I M A R Y D E M A N D D2 0 11 1 , 1 5 4 , 7 2 7 46 , 6 4 1 , 8 2 0 1,6 5 9 , 0 8 0 2. 6 7 6 , 7 2 7 23 , 2 3 B , 4 5 3 56 , 5 6 11 , 1 6 1 , 9 1 3 25 , 3 3 7 , 7 4 4 14 0 LI N E S - P R I M A Y C U S T O M E R C2 0 60 , 8 0 4 , 9 3 7 50 , 9 3 9 , 2 3 0 4, 0 5 5 , 4 9 3 18 . 9 9 5 3,4 7 4 , 0 5 5 0 14 , 4 4 2 2, 0 1 4 , 5 4 1 14 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 7 5, 5 1 7 , 3 6 1 0 0 94 9 , 1 3 2 0 18 6 , 3 1 2 3, 8 3 8 , 3 7 4 0 14 2 LI N E T R A S - P R I M A R Y D E M A D D5 0 16 , 4 0 3 , 6 2 1 6, 8 8 3 , 1 5 1 24 4 , 8 3 8 39 5 , 0 1 7 3,4 2 9 , 4 0 7 8, 3 4 8 1,6 4 7 , 2 1 6 3,7 3 9 , 2 0 9 14 3 LI N E T R A S - P R I M A R Y C U S T C5 0 8, 9 7 3 , 2 6 8 7,5 1 7 , 3 4 0 59 8 , 4 8 8 2,8 0 3 51 2 , 6 8 2 0 2,1 3 1 29 7 , 2 9 5 14 4 LI N E T R A S - S E C O N D D I R E C T DA 3 6 8 5, 9 8 5 , 7 9 2 0 0 1, 5 4 , 7 0 7 0 0 3, 9 8 4 , 4 6 1 0 14 5 LI N E T R A N S - S E C O N D D E M A N D D6 66 , 8 1 8 , 5 3 2 32 , 0 0 , 8 7 6 1,1 3 8 , 5 0 5 0 15 , 9 4 , 8 5 4 38 , 8 1 7 37 , 6 0 6 17 , 3 8 7 , 4 4 14 6 LI N E T R A S - S E C O N D C U S T O M E R C6 0 36 , 5 5 1 , 7 2 2 30 , 6 3 7 , 9 2 3 2, 4 3 9 , 2 1 8 0 2,0 8 9 , 5 0 6 0 78 1,2 1 1 , 6 6 6 14 7 LI N E S - S E C O N D A R Y D E M A N D D3 0 18 , 8 5 4 , 4 0 6 12 , 2 0 6 , 3 2 3 43 4 , 2 5 8 0 6,0 8 2 , 5 7 9 14 , 8 0 6 14 , 3 4 4 0 14 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 10 , 3 1 3 , 9 2 1 8,9 4 1 , 6 1 4 71 1 , 8 8 1 0 60 9 , 8 1 8 0 23 0 14 9 SE R V I C E S CW 3 9 32 . 9 5 8 , 4 6 0 26 , 8 1 7 , 6 7 4 2, 3 3 5 , 0 3 9 50 , 6 1 5 2,2 7 3 , 5 3 1 0 11 8 , 8 8 3 1,3 5 9 , 5 1 7 15 0 ME T E R S CW 3 7 0 11 , 7 7 6 , 9 5 0 5,7 2 5 , 6 6 8 1, 0 0 , 7 3 7 20 4 . 7 5 0 3,0 9 4 , 4 6 9 63 20 7 , 7 3 3 1,5 1 2 , 8 5 2 15 1 ST R E E T L I G H T S DA 3 7 3 2, 9 2 9 , 4 5 1 0 0 11 , 1 1 4 0 0 23 3 0 15 2 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2, 6 1 0 , 4 1 8 0 0 30 8 0 2, 6 0 5 , 6 6 2 2, 1 7 7 0 15 3 0 15 4 CU S T O M E R A C C O U N T I N G 0 15 5 ME T E R R E A D I N G CW 9 0 0 0 0 0 0 0 0 15 6 CU S T O M E R A C C O U N T S CW 9 0 0 0 0 0 0 0 0 0 15 7 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 0 15 8 MI S C C1 0 0 0 0 0 0 0 0 0 15 9 0 16 0 CO N S U M E R I N F O R M A T I O N 0 16 1 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 16 2 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 16 3 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 16 4 MI S C C1 0 0 0 0 0 0 0 0 0 16 5 0 16 6 MI S C E L L A N E O U S 0 16 7 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 16 8 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 16 9 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 17 0 RE V E N U E R0 2 0 0 0 0 0 0 0 0 17 1 OT H E R R0 1 0 0 0 0 0 0 0 0 17 2 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 17 3 17 4 TO T A L S PA G E 2 D 1. 5 0 , 8 1 1 , 5 4 70 3 , 0 5 5 , 7 2 4 30 , 4 3 0 , 9 5 5 35 , 5 8 0 , 3 7 4 30 7 , O B O , 0 1 4 3, 0 7 3 , 6 1 7 16 0 , 0 6 1 , 2 9 4 19 9 , 2 7 0 , 4 7 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 1 6 o f 73 11 4 ID A H O P O W E R C O M P A N Y PA G E 2 D 11 5 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 11 6 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 11 7 - T A B L E 2 . A C C U M U L A T E D R E S E R V E F O R D E P R E C I A n O N - AL L O C A T I O N T O C L A S S E S 11 8 (I ) (J ) (K ) (L ) (M ) (N ) 11 9 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 12 0 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 12 1 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 2 DE M A D - B A S E - L O A D T O T A L 68 2 , 5 1 7 , 6 9 8 12 3 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 21 7 , 1 0 8 , 8 8 0 13 6 , 5 0 4 0 68 , 2 5 2 1,7 7 4 , 5 4 1,6 3 8 , 0 4 2 6, 7 5 6 , 9 2 5 12 4 DE M A N D - P e a k D1 0 P 16 9 , 7 0 1 , 5 5 1 13 5 , 7 6 1 0 33 , 9 4 0 1, 4 5 9 , 4 3 3 1,3 5 7 , 6 1 2 5, 5 6 6 , 2 1 1 12 5 DE M A N D - B a s e - l o a d N o n - 5 u m m e r D1 0 B N S 46 5 , 4 0 B , B 1 8 47 7 , 7 6 2 47 7 , 7 6 2 13 6 , 5 0 6, 8 9 3 , 4 2 9 5,1 8 7 , 1 3 5 1B , 8 3 7 , 4 8 8 12 6 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 12 7 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 12 8 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 12 9 13 0 TR A N S M I S S I O N 0 13 1 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 13 2 DE M A N D - T R A N S M I S S I O N D1 3 21 4 , 5 8 7 , 0 5 0 19 3 , 1 2 8 12 8 , 7 5 2 42 , 9 1 7 2, 5 1 0 , 6 6 8 2, 0 6 0 , 0 3 6 7, 8 3 2 , 4 2 7 13 3 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 13 4 DE M A N D - D I R E C T DA 3 5 0 9 1, 4 1 0 0 0 0 0 91 6 0 13 5 13 6 DI S T R I B U T I O N 13 7 SU B S T A T I O N S - G E N E R A L D2 0 49 , 2 8 5 , 4 0 7 65 , 9 7 5 94 , 7 2 7 8,8 6 2 0 0 0 13 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 1, 0 6 4 , 8 6 1 0 0 0 0 85 , 3 4 97 5 , 5 8 8 13 9 LIN E S - P R I M A R Y D E M A N D D2 0 11 1 , 1 5 4 , 7 2 7 14 8 , 7 9 6 21 3 , 6 4 1 19 , 9 8 6 0 0 0 14 0 LIN E S - P R I M A R Y C U S T O M E R C2 0 60 , 8 0 4 , 9 3 7 24 1 , 3 4 18 , 2 1 5 28 , 6 2 3 0 0 0 14 1 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 7 5,5 1 7 , 3 6 1 0 0 0 0 56 , 5 4 4 0 14 2 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 16 , 4 0 3 , 6 2 1 21 , 9 5 8 31 , 5 2 8 2, 9 4 9 0 0 0 14 3 LI N E T R A N S - P R I M A R Y C U S T C5 0 8, 9 7 3 , 2 6 8 35 , 6 1 6 2,6 8 8 4, 2 2 4 0 0 0 14 4 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 5, 9 8 5 , 7 9 2 0 0 0 0 45 4 , 6 2 3 0 14 5 LIN E T R A N S - S E C O N D D E M A N D D6 0 66 , 8 1 8 , 5 3 2 10 2 , 1 0 8 14 6 , 6 0 6 13 , 7 1 5 0 0 0 14 6 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 36 , 5 5 1 , 7 2 2 14 5 , 1 5 9 10 , 9 5 5 17 , 2 1 6 0 0 0 14 7 LIN E S - S E C O N D A R Y D E M A N D D3 0 18 , 8 5 4 , 4 0 8 38 , 9 4 7 55 . 9 2 0 5, 2 3 1 0 0 0 14 8 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 10 , 3 1 3 , 9 2 1 42 , 3 6 4 3,1 9 7 5,0 2 4 0 0 0 14 9 SE R V I C E S CW 3 9 32 , 9 5 8 , 4 6 0 0 0 0 0 3,2 0 2 0 15 0 ME T E R S CW 3 7 0 11 , 7 7 6 , 9 5 0 18 8 43 2 3,1 1 8 2, 6 9 9 3,5 0 2 14 , 7 4 0 15 1 ST R E E T L I G H T S DA 3 7 3 2,9 2 9 , 4 5 1 0 2, 9 1 8 , 1 0 4 0 0 0 0 15 2 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2, 6 1 0 , 4 1 8 0 0 0 0 2,2 7 1 0 15 3 15 4 CU S T O M E R A C C O U N T I N G 15 5 ME T E R R E A D I N G cW 9 0 2 0 0 0 0 0 0 0 15 6 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 15 7 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 15 8 MI S C C1 0 0 0 0 0 0 0 0 15 9 16 0 CO N S U M E R I N F O R M A T I O N 16 1 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 16 2 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 16 3 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 16 4 MI S C C1 0 0 0 0 0 0 0 0 16 5 16 6 MI S C E L L A N E O U S 16 7 DE M A N D D9 9 U 0 0 0 0 0 0 0 16 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 16 9 CU S T O M E R C1 0 0 0 0 0 0 0 0 17 0 RE V E N U E R0 2 0 0 0 0 0 0 0 17 1 OT H E R R0 1 0 0 0 0 0 0 0 17 2 SU B S T A T I O N C I A C CIA C 0 0 0 0 0 0 0 17 3 17 4 TO T A L S PA G E 2 D 1, 5 0 8 , 8 1 1 , 5 4 3 1, 7 B 5 , 6 1 0 4,1 0 2 , 5 2 9 39 0 , 5 6 12 , 6 4 0 , 7 7 5 11 , 3 5 6 , 2 2 9 39 , 9 8 3 , 3 8 0 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e a u , M i c r n Pa g e 1 7 0 1 7 3 17 5 ID A H O P O W E R C O M P A N Y PA G E 2 E 17 6 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 17 7 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 17 8 - T A B L E 3 . A M O R T I Z T I N R E S E R i n AL L O C A T I O N T O C L A S S E S 17 9 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 18 0 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 18 1 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 18 2 PR O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 18 3 DE M A N D - B A S E - L O A D T O T A L 5,8 8 7 , 2 5 5 18 4 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 1, 8 7 2 , 7 3 6 66 4 , 0 8 2 24 , 7 2 6 43 , 5 6 6 36 , 1 8 7 0 20 0 , 7 5 5 48 3 , 9 3 2 18 5 DE M A N D - P e a k D1 0 P 2, 4 6 , 4 4 92 5 , 6 5 7 34 , 5 3 0 60 , 6 7 5 51 0 , 5 5 4 0 27 9 , 9 4 2 53 0 , 7 7 9 18 6 DE M A N D - B a s e l o a d N o n - S u m m e r D1 0 B N S 4,0 1 4 , 5 1 9 1, 9 1 9 , 2 4 5 58 , 8 7 3 11 7 , 1 5 6 95 7 , 2 6 8 1,1 7 7 55 7 , 5 2 3 12 7 , 1 6 5 18 7 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 18 8 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 18 9 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 19 0 0 19 1 TR A N S M I S S I O N 0 19 2 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 19 3 DE M A N D - T R A N S M I S S I O N D1 3 3,2 5 3 , 6 5 5 1, 3 7 7 , 9 2 3 45 , 5 5 1 86 , 8 7 3 71 9 , 7 0 8 32 5 40 8 , 0 0 8 42 1 , 6 7 4 19 4 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 19 5 DE M A N D - D I R E C T DA 3 5 0 9 17 0 0 6 0 0 0 0 19 6 0 19 7 DI S T R I B U T I O N 0 19 8 SU B S T A T I O N S - G E N E R A L D2 0 97 7 , 0 8 5 40 9 , 9 9 6 14 , 5 8 4 23 , 5 2 9 20 4 , 2 7 3 49 7 98 , 1 1 7 22 2 , 7 2 7 19 9 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 93 , 6 7 9 0 0 0 0 0 34 0 20 0 LI N E S - P R I M A R Y D E M A D D2 0 1, 3 6 9 , 5 9 0 57 4 , 6 9 6 20 , 4 4 2 32 , 9 8 1 28 6 , 3 3 2 69 7 13 7 , 5 3 1 31 2 , 1 9 8 20 1 LI N E S - P R I M A R Y C U S T O M E R C2 0 74 9 , 2 0 8 62 7 , 6 4 49 , 9 7 0 23 4 42 , 8 0 5 0 17 8 24 , 8 2 2 20 2 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 79 , 0 1 3 0 0 13 , 5 9 2 0 2, 3 8 2 54 , 9 6 9 0 20 3 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 20 2 , 8 2 0 85 , 1 0 8 3, 0 2 7 4, 8 8 4 42 , 4 0 2 10 3 20 , 3 6 7 48 , 2 3 3 20 4 LI N E T R A N S - P R I M A R Y C U S T C5 0 11 0 , 9 4 9 92 , 9 4 7 7, 4 0 0 35 6,3 3 9 0 26 3, 6 7 6 20 5 LI N E T R A N S - S E C O N D D I R E C T DA 3 8 74 , 0 1 1 0 0 19 , 1 2 4 0 0 49 , 2 6 0 20 6 LI N E T R A N S - S E C O N D D E M A D D6 0 82 6 , 1 6 9 39 5 , 7 4 5 14 , 0 7 7 0 19 7 , 1 7 3 48 0 48 5 21 4 , 9 6 5 20 7 LI N E T R A S - S E C O N D C U S T O M E R C6 0 45 1 , 9 3 9 37 8 , 8 1 9 30 , 1 5 9 0 25 , 8 3 5 0 1 14 , 9 8 1 20 8 LI N E S - S E C O N D A R Y D E M A N D D3 0 27 8 , 1 5 8 18 0 , 1 0 9 6, 4 0 7 0 89 , 7 3 6 21 8 21 2 0 20 9 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 15 2 , 1 6 1 13 1 , 9 1 5 10 , 5 0 2 0 8,9 9 7 0 0 0 21 0 SE R V I C E S CW 3 9 28 0 , 1 2 1 22 7 , 9 2 9 19 , 8 4 43 0 19 , 3 2 3 0 1, 0 1 0 11 , 5 5 5 21 1 ME T E R S CW 3 7 0 27 9 , 3 0 2 13 5 , 7 9 0 23 , 8 7 6 4, 8 5 6 73 , 3 8 8 1 4, 9 2 7 35 , 8 7 9 21 2 ST R E E T L I G H T S DA 3 7 3 20 , 1 6 2 0 0 76 0 0 2 0 21 3 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 12 , 8 2 0 0 0 2 0 12 , 7 9 6 11 0 21 4 0 21 5 CU S T O M E R A C C O U N T I N G 0 21 6 ME T E R R E A D I N G CW 9 2 0 0 0 0 0 0 0 0 21 7 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 21 8 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 21 9 MIS C C1 0 0 0 0 0 0 0 0 0 22 0 0 22 1 CO N S U M E R I N F O R M A T I O N 0 22 2 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 22 3 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 22 4 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 22 5 MI S C C1 0 0 0 0 0 0 0 0 0 22 6 0 22 7 MIS C E L L A N E O U S 0 22 8 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 22 9 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 23 0 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 23 1 RE V E N U E R0 2 0 0 0 0 0 0 0 0 23 2 OT H E R R0 1 0 0 0 0 0 0 0 0 23 3 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 23 4 23 5 TO T A L S PA G E 2 E 17 , 5 6 , 5 5 9 8,1 2 7 , 6 0 6 36 3 , 9 7 0 40 8 , 0 1 9 3,5 5 0 , 3 2 3 18 , 6 7 8 1, 8 1 3 , 6 5 4 2, 4 5 , 6 0 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e u , M i c r Pa g e 1 8 o f 73 17 5 ID A H O P O W E R C O M P A N Y PA G E 2 E 17 6 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 17 7 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 17 8 - T A B L E 3 . A M O R T I T I N R E S E R V E * AL L O C A T I O N T O C L A S S E S 17 9 (I ) (J ) (K ) (L ) (M ) (N ) 18 0 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 18 1 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 18 2 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 18 3 DE M A N D - B A S E - L O A D T O T A L 5, 8 8 7 , 2 5 5 18 4 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 1, 8 7 2 , 7 3 6 1,1 7 7 0 58 9 15 , 3 0 7 14 , 1 2 9 58 , 2 8 4 18 5 DE M A N D - P e a k D1 0 P 2, 4 6 , 4 4 6 1,9 7 3 0 49 3 21 , 2 1 1 19 , 7 3 2 80 , 8 9 9 18 6 DE M A N D - B a s e - l o a d N o n - 5 u m m e r D1 0 B N S 4, 0 1 4 , 5 1 9 4, 1 2 1 4,1 2 1 1, 1 7 7 59 , 4 6 1 44 , 7 4 3 16 2 , 4 8 8 18 7 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 1B 8 EN E R G Y . 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T A B L E 4 - S U B S T A n O N C I A C - AL L O C A T I O N T O C L A S S E S 24 0 (I ) (J ) (K ) (L ) (M ) (N ) - 2 4 1 FU N C T I O N AL L O C A T I O N TO T A l S UN M E T E R E D MU N I C I P A l TR A F I C SC SC SC 24 2 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E I I N L JR S I M P L O T MI C R O N 24 3 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 24 4 DE M A N D - B a s e - l o a d S u m m e r 0 24 5 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 24 6 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 24 7 DE M A D - B a s e - l o a d N o n - 5 u m m e r D1 0 B N S 0 0 0 0 0 0 0 24 8 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 24 9 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 25 0 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 25 1 25 2 TR A N S M I S S I O N 0 0 0 0 0 0 0 25 3 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 25 4 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 25 5 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 25 6 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 25 7 25 8 DI S T R I B U T I O N 25 9 SU B S T A T I O N S - G E N E R A D2 0 0 0 0 0 0 0 0 26 0 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 26 1 LIN E S - P R I M A R Y D E M A N D 02 0 0 0 0 0 0 0 0 26 2 LIN E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 26 3 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 26 4 LIN E T R A N S - P R I M A R Y D E M A N D DS O 0 0 0 0 0 0 0 26 5 LIN E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 26 6 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 26 7 LIN E T R A N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 26 8 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 26 9 LIN E S - S E C O N D A R Y D E M A N D D3 0 0 0 0 0 0 0 0 27 0 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 27 1 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 27 2 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 27 3 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 27 4 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 0 0 0 0 0 0 0 27 5 27 6 CU S T O M E R A C C O U N T I N G 27 7 ME T E R R E A I N G CW 9 0 2 0 0 0 0 0 0 0 27 8 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 27 9 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 28 0 MI S C C1 0 0 0 0 0 0 0 0 28 1 28 2 CO N S U M E R I N F O R M T I O N 28 3 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 28 4 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 28 5 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 28 6 MI S C C1 0 0 0 0 0 0 0 0 28 7 28 8 MI S C E L L A E O U S 28 9 DE M A D D9 9 U 0 0 0 0 0 0 0 29 0 EN E R G Y E9 9 U 0 0 0 0 0 0 0 29 1 CU S T O M E R C1 0 0 0 0 0 0 0 0 29 2 RE V E N U E R0 2 0 0 0 0 0 0 0 29 3 OT H E R R0 1 0 0 0 0 0 0 0 29 4 SU B S T A T I O N C I A C CIA C (2 5 , 3 7 7 , 3 4 ) (4 1 3 ) (5 9 3 ) (5 6 ) 0 (7 5 , 5 9 9 ) (1 5 , 7 8 9 , 1 1 6 ) 29 5 29 6 TO T A l S (2 5 , 3 7 7 , 3 4 5 ) (4 1 3 ) (5 9 3 ) (5 6 ) 0 (7 5 , 5 9 9 ) (1 5 , 7 8 9 , 1 1 6 ) Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - C 8 - 1 0 Pe s e a u . M i c r n Pa g e 21 0 1 7 3 29 7 ID A H O P O W E R C O M P A N Y PA G E 2 H 29 8 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 29 9 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 30 0 - T A B L E 5 - C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N - AL L O C A T I O N T O C L A S S E S 30 1 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 30 2 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 30 3 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 30 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 30 5 DE M A N D - B A S E - L O A D T O T A L 0 30 6 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 30 7 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 30 8 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 30 9 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 31 0 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 31 1 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 31 2 0 31 3 TR A N S M I S S I O N 0 31 4 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 31 5 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 31 6 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 31 7 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 31 8 0 31 9 DI S T R I B U T I O N 0 32 0 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 32 1 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 32 2 LIN E S - P R I M A Y D E M A N D D2 0 8, 9 1 2 , 5 1 2 3, 7 3 9 , 7 9 4 13 3 , 0 2 7 21 4 , 6 2 3 1, 8 6 , 2 8 6 4,5 3 6 89 4 , 9 7 5 2, 0 3 1 , 6 0 9 32 3 LIN E S - P R I M A R Y C U S T O M E R C2 0 4,8 7 5 , 4 0 9 4, 0 8 4 , 3 6 6 32 5 , 1 7 4 1,5 2 3 27 8 , 5 5 4 0 1,1 5 8 16 1 , 5 2 8 32 4 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 7 0 0 0 0 0 0 0 0 32 5 LIN E T R N S - P R I M A R Y D E M A N D 05 0 19 8 0 0 4 0 2 4 32 6 LI N E T R A S - P R I M A R Y C U S T C5 0 10 8 1 0 1 0 0 0 32 7 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 32 8 LI N E T R A N S - S E C O N D D E M A D 06 0 81 39 1 0 19 0 0 21 32 9 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 44 37 3 0 3 0 0 1 33 0 LIN E S - S E C O N D A R Y D E M A N D D3 0 3,3 8 8 , 3 0 4 2, 1 9 3 , 9 4 78 , 0 4 0 0 1, 0 9 3 , 0 9 3 2, 6 6 1 2, 5 7 8 0 33 1 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1, 8 5 3 , 5 0 4 1, 6 0 6 , 8 8 8 12 7 , 9 3 1 0 10 9 , 5 9 0 0 4 0 33 2 SE R V I C E S CW 3 9 6,7 3 0 , 4 7 6 5, 4 7 6 , 4 6 1 47 6 , 8 4 10 , 3 3 6 46 , 2 8 0 0 24 , 2 7 7 27 7 , 6 2 8 33 3 ME T E R S CW 3 7 0 84 6 41 1 72 15 22 2 0 15 10 9 33 4 ST R E E T L I G H T S DA 3 7 3 93 , 5 2 5 0 0 35 5 0 0 7 0 33 5 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 8 , 7 3 8 ) 0 0 (3 ) 0 (2 8 , 6 8 5 ) (2 4 ) 0 33 6 0 33 7 CU S T O M E R A C C O U N T I N G 0 33 8 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 33 9 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 34 0 UN C O L L E c T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 34 1 MI S C C1 0 0 0 0 0 0 0 0 0 34 2 0 34 3 CO N S U M E R I N F O R M A T I O N 0 34 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 34 5 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 34 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 34 7 MI S C C1 0 0 0 0 0 0 0 0 0 34 8 0 34 9 MI S C E L L A N E O U S 0 35 0 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 35 1 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 35 2 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 35 3 RE V E N U E R0 2 0 0 0 0 0 0 0 0 35 4 OT H E R R0 1 0 0 0 0 0 0 0 0 35 5 SU B S T A T I O N c l A C CI A C 0 0 0 0 0 0 0 0 35 6 35 7 TO T A L S PA G E 2 H 25 . 8 2 5 . 9 9 2 17 , 1 0 1 , 9 5 5 1, 1 4 1 , 0 9 0 22 6 , 8 4 9 3, 8 0 9 , 0 5 1 (2 1 , 4 8 9 ) 92 2 , 9 9 2 2, 4 7 0 , 9 0 1 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 22 Q f 7 3 29 7 ID A H O P O W E R C O M P A N Y PA G E 2 H 29 8 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 29 9 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 30 0 - T A B L E 5 - C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N - AL L O C A T I O N T O C L A S S E S 30 1 \I ) (J ) (K ) (L ) (M ) (N ) 30 2 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 30 3 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 30 4 (4 0 ) (4 1 ) (4 2 ) 30 5 DE M A N D - B A S E - L O A D T O T A L 0 30 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 30 7 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 30 8 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 30 9 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 31 0 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 31 1 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 31 2 31 3 TR A N S M I S S I O N 0 31 4 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 31 5 DE M A N D - T R A N S M I S S I O N 01 3 0 0 0 0 0 0 0 31 6 DE M A D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 31 7 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 31 8 31 9 DI S T R I B U T I O N 32 0 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 32 1 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 32 2 LI N E S - P R I M A R Y D E M A N D D2 0 8, 9 1 2 , 5 1 2 11 , 9 3 1 17 , 1 3 0 1,6 0 3 0 0 0 32 3 LI N E S - P R I M A R Y C U S T O M E R C2 0 4,8 7 5 , 4 0 9 19 , 3 5 1 1, 4 6 2, 2 9 5 0 0 0 32 4 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 32 5 LIN E T R A S - P R I M A R Y D E M A N D D5 0 19 0 0 0 0 0 0 32 6 LI N E T R A N S - P R I M A R Y C U S T C5 0 10 0 0 0 0 0 0 32 7 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 32 8 LI N E T R A N S - S E C O N D D E M A D 06 0 81 0 0 0 0 0 0 32 9 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 44 0 0 0 0 0 0 33 0 LI N E S - S E C O N D A R Y D E M A D 03 0 3, 3 8 8 , 3 0 6, 9 9 9 10 , 0 4 9 94 0 0 0 33 1 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1, 8 5 3 , 5 0 4 7,6 1 3 57 5 90 3 0 0 0 33 2 SE R V I C E S CW 3 9 6,7 3 0 , 4 7 6 0 0 0 0 65 4 0 33 3 ME T E R S CW 3 7 0 84 6 0 0 0 0 0 1 33 4 ST R E E T L I G H T S DA 3 7 3 93 , 5 2 5 0 93 , 1 6 2 0 0 0 0 33 5 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 8 , 7 3 8 ) 0 0 0 0 (2 5 ) 0 33 6 33 7 CU S T O M E R A C C O U N T I N G 33 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 33 9 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 34 0 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 34 1 MI S C C1 0 0 0 0 0 0 0 0 34 2 34 3 CO N S U M E R I N F O R M A T I O N 34 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 34 5 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 34 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 34 7 MI S C C1 0 0 0 0 0 0 0 0 34 34 9 MI S C E L L A N E O U S 35 0 DE M A D D9 9 U 0 0 0 0 0 0 0 35 1 EN E R G Y E9 9 U 0 0 0 0 0 0 0 35 2 CU S T O M E R C1 0 0 0 0 0 0 0 0 35 3 RE V N U E R0 2 0 0 0 0 0 0 0 35 4 OT H E R R0 1 0 0 0 0 0 0 0 35 5 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 35 35 7 TO T A L S PA G E 2 H 25 , B 2 5 , 9 9 2 45 , 8 9 5 12 2 , 3 7 7 5,7 4 1 0 62 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 2 3 o f 73 35 8 ID A H O P O W E R C O M P A N Y PA G E 21 35 9 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 36 0 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 36 1 - T A B L E 6 . A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 36 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 36 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 36 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 36 5 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 36 6 DE M A N D - B A S E - L O A D T O T A L 62 , 0 4 , 7 6 5 36 7 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 19 , 7 3 6 , 4 4 0 6, 9 9 8 , 6 5 0 26 0 , 5 8 8 45 9 , 1 3 1 3,8 5 9 , 1 8 4 0 2, 1 1 5 , 7 2 7 5, 1 0 0 , 0 8 0 36 8 DE M A N D - P e a k D1 0 P 25 , 9 9 3 , 4 5 2 9, 7 5 5 , 3 4 3 36 3 , 9 0 8 63 9 , 4 3 9 5,3 8 0 , 6 4 5 0 2, 9 5 0 , 2 5 7 5, 5 9 3 , 7 9 1 36 9 DE M A N D - B a s e - l o a d N o n - 5 u m m e r D1 0 B N S 42 , 3 0 8 , 3 2 6 20 , 2 2 6 , 5 9 4 62 0 , 4 4 8 1, 2 3 4 , 6 9 1 10 , 0 8 8 , 4 7 9 12 , 4 0 9 5, 8 7 5 , 6 3 9 1,3 4 0 , 1 6 7 37 0 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 37 1 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 37 2 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 37 3 0 37 4 TR A N S M I S S I O N 0 37 5 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 37 6 DE M A N D - T R A N S M I S S I O N D1 3 34 , 2 8 9 , 7 0 3 14 , 5 2 1 , 6 8 9 48 0 , 0 5 6 91 5 , 5 3 5 7, 5 8 4 , 8 8 2 3, 4 2 9 4,2 9 9 , 9 2 9 4, 4 4 3 , 9 4 5 37 7 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 37 8 DE M A N D - D I R E C T DA 3 5 0 9 18 3 0 0 64 0 0 0 0 37 9 0 38 0 DI S T R I B U T I O N 0 38 1 SU B S T A T I O N S - G E N E R A L D2 0 9, 1 9 2 , 0 7 9 3, 8 5 7 , 1 0 4 13 7 , 2 0 0 22 1 , 3 5 5 1, 9 2 1 , 7 3 3 4,6 7 8 92 3 , 0 4 8 2, 0 9 5 , 3 3 6 38 2 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 17 8 , 1 3 5 0 0 0 0 0 65 7 0 38 3 LIN E S - P R I M A R Y D E M A N D D2 0 14 , 4 3 3 , 8 6 9 6, 0 5 8 , 6 2 0 21 5 , 4 3 8 34 7 , 5 8 3 3, 0 1 7 , 6 0 3 7,3 4 5 1, 4 4 9 , 4 1 7 3, 2 9 0 , 2 0 4 38 4 LIN E S - P R I M A R Y C U S T O M E R C2 0 7, 8 9 5 , 7 5 5 6, 6 1 4 , 6 5 5 52 6 , 6 2 1 2, 4 6 7 45 1 , 1 1 9 0 1,8 7 5 26 1 , 5 9 6 38 5 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 83 2 , 7 0 9 0 0 14 3 , 2 4 8 0 25 , 1 0 1 57 9 , 3 0 8 0 38 6 LI N E T R A N S - P R I M A R Y D E M A D D5 0 2, 1 3 7 , 4 9 0 89 6 , 9 1 6 31 , 9 0 4 51 , 4 7 3 44 , 8 7 2 1, 0 8 8 21 4 , 6 4 2 48 7 , 2 4 1 38 7 LIN E T R A N S - P R I M A R Y C U S T C5 0 1, 1 6 9 , 2 7 0 97 9 , 5 5 4 77 , 9 8 7 36 5 86 , 8 0 6 0 27 8 38 , 7 3 9 38 8 LI N E T R N S - S E C O N D D I R E C T DA 3 6 8 77 9 , 9 8 4 0 0 20 1 , 5 4 5 0 0 51 9 , 1 9 9 0 38 9 LIN E T R A N S - S E C O N D D E M A N D D6 0 8, 7 0 6 , 8 5 3 4, 1 7 0 , 6 8 7 14 8 , 3 5 4 0 2, 0 7 7 , 9 7 0 5,0 5 8 4, 9 0 2,2 6 5 , 6 8 8 39 0 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 4,7 6 2 , 9 0 7 3, 9 9 2 , 3 0 4 31 7 , 8 4 5 0 27 2 , 2 7 5 0 10 15 7 , 8 8 7 39 1 LI N E S - S E C O N D A R Y D E M A D D3 0 2.9 3 1 , 4 6 4 1, 8 9 8 , 1 3 7 67 , 5 1 8 0 94 5 , 7 1 3 2,3 0 2 2, 2 3 0 0 39 2 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1, 6 0 3 , 5 9 8 1, 3 9 0 , 2 3 3 11 0 , 6 8 2 0 94 , 8 1 4 0 4 0 39 3 SE R V I C E S CW 3 6 9 2,9 5 2 , 1 4 2 2, 4 0 2 , 1 0 2 20 9 , 1 5 3 4, 5 3 4 20 3 , 6 4 0 10 , 6 4 9 12 1 , 7 7 4 39 4 ME T E R S CW 3 7 0 2, 9 4 3 , 5 1 5 1, 4 3 1 , 0 8 25 1 , 6 2 2 51 , 1 7 5 77 3 , 4 2 8 16 51 . 9 2 1 37 8 , 1 2 0 39 5 ST R E E T L I G H T S DA 3 7 3 21 2 , 4 8 8 0 0 80 6 0 0 17 0 39 6 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 13 5 , 1 0 3 0 0 16 0 13 4 , 8 5 7 11 3 0 39 7 0 39 8 CU S T O M E R A C C O U N T I N G 0 39 9 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 40 0 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 40 1 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 40 2 MIS C C1 0 0 0 0 0 0 0 0 0 40 3 0 40 4 CO N S U M E R I N F O R M A T I O N 0 40 5 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 40 6 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 40 7 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 40 6 MI S C C1 0 0 0 0 0 0 0 0 0 40 9 0 41 0 MI S C E L L A N E O U S 0 41 1 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 41 2 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 41 3 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 41 4 RE V N U E R0 2 0 0 0 0 0 0 0 0 41 5 OT H E R R0 1 0 0 0 0 0 0 0 0 41 6 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 41 7 41 6 TO T A L S PA G E 21 16 3 , 1 9 5 , 4 6 5 85 , 1 9 1 , 6 5 2 3,8 1 9 , 3 2 4 4, 2 7 3 , 4 2 7 37 , 1 8 5 , 1 8 6 19 6 , 2 8 2 16 , 9 9 9 , 8 1 8 25 , 5 7 4 , 5 6 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D B - 1 0 Pe s e a u , M i c r o n Pa g e 2 4 0 1 7 3 35 8 ID A H O P O W E R C O M P A N Y PA G E 21 35 9 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 36 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 36 1 - T A B L E 6 - A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 36 2 (I ) (J ) (K ) (L ) (M ) iN ) 36 3 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 36 4 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E / I N L JR S I M P L O T MI C R O N 36 5 (4 0 ) (4 1 ) (4 2 ) 36 36 7 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 62 , 0 4 4 , 7 6 5 12 , 4 0 9 0 6, 2 0 4 16 1 , 3 1 6 14 8 , 9 0 7 61 4 , 2 4 3 36 DE M A N D - P e a k D1 0 P 25 , 9 9 3 , 4 5 2 20 , 7 9 5 0 5, 1 9 9 22 3 , 5 4 20 7 , 9 4 8 85 2 , 5 8 5 36 9 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 42 , 3 0 8 , 3 2 6 43 , 4 3 1 43 , 4 3 1 12 , 4 0 9 62 6 , 6 5 2 47 1 , 5 4 0 1,7 1 2 , 4 3 6 37 0 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 37 1 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 37 2 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 37 3 37 4 TR A N S M I S S I O N 0 37 5 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 37 6 DE M A N D - T R A N S M I S S I O N D1 3 34 , 2 8 9 , 7 0 3 30 , 8 6 1 20 , 5 7 4 6, 8 5 8 40 1 , 1 9 0 32 9 , 1 8 1 1,2 5 1 , 5 7 4 37 7 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 37 B DE M A N D - D I R E C T DA 3 5 0 9 18 3 0 0 0 0 11 9 0 37 9 38 0 DI S T R I B U T I O N 36 1 SU B S T A T I O N S - G E N E R A D2 0 9, 1 9 2 , 0 7 9 12 , 3 0 5 17 , 6 6 7 1, 6 5 3 0 0 0 38 2 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 17 8 , 1 3 5 0 0 0 0 14 , 2 7 7 16 3 , 2 0 1 38 3 LI N E S - P R I M A R Y D E M A N D 02 0 14 , 4 3 3 , 8 6 9 19 , 3 2 2 27 , 7 4 2 2,5 9 5 0 0 0 38 4 LI N E S - P R I M A R Y C U S T O M E R C2 0 7, 8 9 5 , 7 5 5 31 , 3 3 9 2, 3 6 5 3,7 1 7 0 0 0 38 5 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 83 2 , 7 0 9 0 0 0 0 85 , 0 5 3 0 38 6 LI N E T R A S - P R I M A R Y D E M A N D D5 0 2, 1 3 7 , 4 9 0 2, 8 6 1 4, 1 0 6 38 4 0 0 0 38 7 LI N E T R A N S - P R I M A Y C U S T C5 0 1,1 6 9 , 2 7 0 4, 6 4 1 35 0 55 0 0 0 0 38 8 LI N E T R N S - S E C O N D D I R E C T DA 3 6 8 77 9 , 9 8 4 0 0 0 0 59 , 2 4 0 0 38 9 LI N E T R N S - S E C O N D D E M A N D D6 0 8, 7 0 6 , 8 5 13 , 3 0 5 19 , 1 0 4 1, 7 8 7 0 0 0 39 0 LI N E T R N S - S E C O N D C U S T O M E R CO O 4, 7 6 2 , 9 0 7 18 , 9 1 5 1,4 2 8 2.2 4 3 0 0 0 39 1 LI N E S - S E C O N D A R Y D E M A N D D3 0 2, 9 3 1 , 4 6 6,0 5 5 8, 6 9 4 81 3 0 0 0 39 2 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1,8 0 3 , 5 9 8 6, 5 B 7 49 7 78 1 0 0 0 39 3 SE R V I C E S CW 3 9 2, 9 5 2 , 1 4 2 0 0 0 0 28 7 0 39 4 ME T E R S CW 3 7 0 2, 9 4 3 , 5 1 5 47 10 8 77 9 67 5 87 5 3,6 8 4 39 5 ST R E E T L I G H T S DA 3 7 3 21 2 , 4 8 8 0 21 1 , 6 6 5 0 0 0 0 39 6 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 13 5 , 1 0 3 0 0 0 0 11 8 0 39 7 39 8 CU S T O M E R A C C O U N T I N G 39 9 ME T E R R E A D I N G CW 9 2 0 0 0 0 0 0 0 40 0 CU S T O M E R A C C O U N T S CW 9 3 0 0 0 0 0 0 0 40 1 UN CO L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 40 2 MI S C C1 0 0 0 0 0 0 0 0 40 3 40 4 CO N S U M E R I N F O R M A T I O N 40 5 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 40 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 40 7 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 40 8 MI S C C1 0 0 0 0 0 0 0 0 40 9 41 0 MI S C E L L A N E O U S 41 1 DE M A D D9 9 U 0 0 0 0 0 0 0 41 2 EN E R G Y E9 9 U 0 0 0 0 0 0 0 41 3 CU S T O M E R C1 0 0 0 0 0 0 0 0 41 4 RE V E N U E R0 2 0 0 0 0 0 0 0 41 5 OT H E R R0 1 0 0 0 0 0 0 0 41 6 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 41 7 41 8 TO T A L S PA G E 21 18 3 , 1 9 5 , 4 6 5 22 2 , 8 7 3 35 7 , 7 3 4 45 , 9 7 4 1,4 1 3 , 3 7 6 1, 3 1 7 , 5 4 4, 5 9 7 , 7 2 4 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - C 8 - 1 0 Pa s e a u , M i c r o n Pa g e 25 0 1 7 3 41 9 ID A H O P O W E R C O M P A N Y PA G E 2 J 42 0 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 42 1 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , Z 0 0 8 42 2 - T A B L E 7 - A C Q U I S I T I N A D J U S T M E N T - AL L O C A T I O N T O C L A S S E S 42 3 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 42 4 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 42 5 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 42 6 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - 5 ) 42 7 DE M A D - B A S E - L O A D T O T A L 0 42 8 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 42 9 DE M A D - P e a k D1 0 P 0 0 0 0 0 0 0 0 43 0 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 43 1 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 43 2 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 43 3 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 43 0 43 5 TR A N S M I S S I O N 0 43 6 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 43 7 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 43 8 DE M A N D - S U B T R N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 43 9 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 44 0 0 44 1 DI S T R I B U T I O N 0 44 2 SU B S T A T I O N S - G E N E R A L D2 0 (1 3 , 3 5 5 ) (5 , 6 0 4 ) (1 9 9 ) (3 2 2 ) (2 , 7 9 2 ) (7 ) (1 , 3 4 1 ) (3 , 0 4 ) 44 3 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (1 , 2 8 0 ) 0 0 0 0 0 (5 ) 0 44 LI N E S - P R I M A Y D E M A N D D2 0 (1 8 , 7 2 0 ) (7 , 8 5 5 ) (2 7 9 ) (4 5 1 ) (3 , 9 1 4 ) (1 0 ) (1 , 8 8 0 ) (4 , 2 6 7 ) 44 5 LI N E S - P R I M A R Y C U S T O M E R C2 0 (1 0 , 2 4 0 ) (8 , 5 7 9 ) (6 8 ) (3 ) (5 8 5 ) 0 (2 ) (3 3 9 ) 44 6 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 (1 , 0 8 0 ) 0 0 (1 8 6 ) 0 (3 3 ) (7 5 1 ) 0 44 7 LI N E T R A S - P R I M A R Y D E M A D D5 0 (2 , 7 7 2 ) (1 , 1 6 3 ) (4 1 ) (6 7 ) (5 8 0 ) (1 ) (2 7 8 ) (6 3 2 ) 44 8 LI N E T R A N S - P R I M A R Y C U S T C5 0 (1 . 5 1 6 ) (1 , 2 7 0 ) (1 0 1 ) (0 ) (8 7 ) 0 (0 ) (5 0 ) 44 9 LI N E T R N S - S E C O N D D I R E C T DA 3 6 B (1 , 0 1 2 ) 0 0 (2 6 1 ) 0 0 (6 7 3 ) 0 45 0 LI N E T R N S - S E C O N D D E M A N D D6 0 (1 1 , 2 9 2 ) (5 , 4 0 9 ) (1 9 2 ) 0 (2 , 6 9 5 ) (7 ) (6 ) (2 , 9 3 8 ) 45 1 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 (6 , 1 7 7 ) (5 , 1 7 8 ) (4 1 2 ) 0 (3 5 3 ) 0 (0 ) (2 0 5 ) 45 2 LI N E S - S E C O N D A R Y D E M A N D D3 0 (3 , 8 0 2 ) (2 , 4 6 2 ) (B 8 ) 0 (1 , 2 2 7 ) (3 ) (3 ) 0 45 3 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (2 , 0 8 0 ) (1 , B 0 3 ) (1 4 4 ) 0 (1 2 3 ) 0 (0 ) 0 45 4 SE R V I C E S CW 3 9 (3 , 8 2 9 ) (3 , 1 1 5 ) (2 7 1 ) (6 ) (2 6 4 ) 0 (1 4 ) (1 5 8 ) 45 5 ME T E R S CW 3 7 0 (3 , 8 1 8 ) \1 , 8 5 8 ) (3 2 6 ) (6 6 ) (1 , 0 0 3 ) (0 ) (6 7 ) (4 9 0 ) 45 ST R E E T L I G H T S DA 3 7 3 (2 7 6 ) 0 0 (1 ) 0 0 (0 ) 0 45 7 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (1 7 5 ) 0 0 (0 ) 0 (1 7 5 ) (0 ) 0 45 8 0 45 9 CU S T O M E R A C C O U N T I N G 0 46 0 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 46 1 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 46 2 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 46 3 MI S C C1 0 0 0 0 0 0 0 0 0 46 0 46 5 CO N S U M E R I N F O R M A T I O N 0 46 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 46 7 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 46 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 46 9 MI S C C1 0 0 0 0 0 0 0 0 0 47 0 0 47 1 MI S C E L L A N E O U S 0 47 2 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 47 3 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 47 4 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 47 5 RE V E N U E R0 2 0 0 0 0 0 0 0 0 47 6 OT H E R R0 1 0 0 0 0 0 0 0 0 47 7 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 47 8 47 9 TO T A L S PA G E 2 J (8 1 , 4 2 3 ) (4 4 , 2 9 4 ) (2 , 7 3 8 ) (1 , 3 6 3 ) (1 3 , 6 2 2 ) (2 3 5 ) (5 , 0 2 2 ) (1 2 , 1 2 4 ) Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e a u , M i c r n Pa g e 26 o f 73 41 9 ID A H O P O W E R C O M P A N Y PA G E 2 J 42 0 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 42 1 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 42 2 - T A B L E 7 - A C Q U I S I T N A D J U S T M E N T - AL L O C A T I O N T O C L A S S E S 42 3 (I ) (J ) (K ) (L ) (M ) (N ) 42 4 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F I C SC SC SC 42 5 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E J I N L JR S I M P L O T MI C R O N 42 6 (4 0 ) (4 1 ) (4 2 ) 42 7 DE M A N D - B A S E - L O A D T O T A L 42 8 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 42 9 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 43 0 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 43 1 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 43 2 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 43 3 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 43 4 43 5 TR A N S M I S S I O N 0 43 6 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 43 7 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 43 8 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 43 9 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 44 0 44 1 DI S T R I B U T I O N 44 2 SU B S T A T I O N S - G E N E R A L D2 0 (1 3 , 3 5 5 ) (1 8 ) (2 6 ) (2 ) 0 0 0 44 3 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (1 , 2 8 0 ) 0 0 0 0 (1 0 3 ) (1 , 1 7 3 ) 44 LIN E S - P R I M A R Y D E M A N D D2 0 (1 8 , 7 2 0 ) (2 5 ) (3 6 ) (3 ) 0 0 0 44 5 LIN E S - P R I M A R Y C U S T O M E R C2 0 (1 0 , 2 4 0 ) (4 1 ) (3 ) (5 ) 0 0 0 44 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 7 (1 , 0 8 0 ) 0 0 0 0 (1 1 0 ) 0 44 7 LI N E T R A S - P R I M A Y D E M A N D 05 0 (2 , 7 7 2 ) (4 ) (5 ) (0 ) 0 0 0 44 8 LI N E T R A S - P R I M A Y C U S T C5 0 (1 , 5 1 6 ) (6 ) (0 ) (1 ) 0 0 0 44 9 LI N E T R A S - S E C O N D D I R E C T DA 3 6 8 (1 , 0 1 2 ) 0 0 0 0 (7 7 ) 0 45 0 LIN E T R A N S - S E C O N D D E M A N D D6 0 (1 1 , 2 9 2 ) (1 7 ) (2 5 ) (2 ) 0 0 0 45 1 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 (6 , 1 7 7 ) (2 5 ) (2 ) (3 ) 0 0 0 45 2 LIN E S - S E C O N D A R Y D E M A N D 03 0 (3 , 8 0 2 ) (8 ) (1 1 ) (1 ) 0 0 0 45 3 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (2 , 0 8 0 ) (9 ) (1 ) (1 ) 0 0 0 45 4 SE R V I C E S CW 3 6 9 (3 , 8 2 9 ) 0 0 0 0 (0 ) 0 45 5 ME T E R S CW 3 7 0 (3 , 8 1 8 ) (0 ) (0 ) (1 ) (1 ) (1 ) (5 ) 45 6 ST R E E T L I G H T S DA 3 7 3 (2 7 6 ) 0 (2 7 5 ) 0 0 0 0 45 7 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (1 7 5 ) 0 0 0 0 (0 ) 0 45 8 45 9 CU S T O M E R A C C O U N T I N G 46 0 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 46 1 CU S T O M E R A C C O U N T S CW 9 3 0 0 0 0 0 0 0 46 2 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 46 MI S C C1 0 0 0 0 0 0 0 0 46 46 5 CO N S U M E R I N F O R M A T I O N 46 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 46 7 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 46 8 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 46 9 MI S C C1 0 0 0 0 0 0 0 0 47 0 47 1 MI S C E L L A E O U S 47 2 DE M A N D D9 9 U 0 0 0 0 0 0 0 47 3 EN E R G Y E9 9 U 0 0 0 0 0 0 0 47 4 CU S T O M E R C1 0 0 0 0 0 0 0 0 47 5 RE V E N U E R0 2 0 0 0 0 0 0 0 47 6 OT H E R R0 1 0 0 0 0 0 0 0 47 7 SU B S T A T I O N C I A C CIA C 0 0 0 0 0 0 0 47 8 47 9 TO T A L S PA G E 2 J (8 1 , 4 2 3 ) (1 5 2 ) (3 8 4 ) (2 0 ) (1 ) (2 9 1 ) (1 , 1 7 8 ) Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 2 7 0 1 7 3 48 0 ID A H O P O W E R C O M P A N Y PA G E 2 K 48 1 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 48 2 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 48 3 - T A B L E 8 - W O R K l N G C A P I T A L - AL L O C A T I O N T O C L A S S E S 48 4 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 48 5 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 48 6 FA C T O R RE S I D E N T I A L GE N S R V PR I M A Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 48 7 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - 5 ) 48 8 DE M A N D - B A S E - L O A D T O T A L 10 , 9 6 2 , 2 8 7 48 9 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 3,4 8 7 , 1 0 4 1, 2 3 6 , 5 4 6 46 , 0 4 2 81 , 1 2 1 68 1 , 8 5 4 0 37 3 , 8 1 4 90 1 , 1 0 0 49 0 DE M A N D - P e a k D1 0 P 4,5 9 2 , 6 1 4 1, 7 2 3 , 6 0 8 64 , 2 9 7 11 2 , 9 7 8 95 0 . 6 7 1 0 52 1 , 2 6 2 98 8 , 3 3 1 49 1 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 7,4 7 5 , 1 8 4 3, 5 7 3 , 7 0 6 10 9 , 6 2 3 21 8 , 1 5 0 1, 7 8 2 , 4 6 8 2, 1 9 2 1, 0 3 8 , 1 2 9 23 6 , 7 8 5 49 2 EN E R G Y - P O W E R S U P P L Y E1 0 15 , 0 0 4 , 9 3 2 0 0 0 0 0 0 0 49 3 EN E R G Y - S u m m e r E1 0 S 0 1, 4 1 0 , 4 6 55 , 5 1 8 12 1 , 5 4 99 3 , 3 2 7 1,5 0 0 60 6 , 1 9 9 1, 4 5 8 , 4 7 9 49 4 EN E R G Y - N o n - S u m m e r E1 0 N S 0 4,2 1 4 , 8 8 6 15 6 , 0 5 1 31 5 , 1 0 4 2, 5 3 2 , 8 3 3 4, 5 0 1 1,6 5 6 , 5 4 5 28 0 , 5 9 2 49 5 0 49 6 TR N S M I S S I O N 0 49 7 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 49 8 DE M A D - T R N S M I S S I O N D1 3 9,4 5 1 , 2 0 0 4,0 0 2 , 5 8 3 13 2 , 3 1 7 25 2 , 3 4 7 2, 0 9 0 , 6 0 6 94 5 1,1 8 5 , 1 8 1 1, 2 2 4 , 8 7 6 49 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 50 0 DE M A D - D I R E C T DA 3 5 0 9 50 0 0 18 0 0 0 0 50 1 0 50 2 DI S T R I B U T I O N 0 50 3 SU B S T A T I O N S - G E N E R A L D2 0 3,2 9 7 , 2 1 5 1, 3 8 3 , 5 5 0 49 , 2 1 4 79 , 4 0 1 68 9 , 3 2 9 1,6 7 8 33 1 , 0 9 9 75 1 , 6 0 1 50 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 31 6 , 1 2 3 0 0 0 0 0 1, 1 6 6 0 50 5 LI N E S - P R I M A R Y D E M A N D 02 0 4, 6 2 1 , 7 3 7 1, 9 3 9 , 3 3 5 68 , 9 8 3 11 1 , 2 9 6 96 , 2 3 9 2, 3 5 2 46 , 1 0 5 1, 0 5 3 , 5 2 6 50 6 LI N E S - P R I M A Y C U S T O M E R C2 0 2, 5 2 8 , 2 2 8 2,1 1 8 , 0 1 8 16 8 , 6 2 5 79 0 14 4 , 4 4 9 0 60 0 83 , 7 6 3 50 7 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 26 , 6 3 4 0 0 45 , 8 6 8 0 8, 0 3 7 18 5 , 4 9 5 0 50 6 LI N E T R A S - P R I M A Y D E M A N D D5 0 68 4 , 4 2 6 28 7 , 1 9 3 10 , 2 1 6 16 , 4 8 2 14 3 , 0 8 9 34 8 68 , 7 2 9 15 6 , 0 1 5 50 9 LI N E T R A N S - P R I M A R Y C U S T C5 0 37 4 , 4 0 1 31 3 , 6 5 24 , 9 7 1 11 7 21 , 3 9 1 0 89 12 , 4 0 51 0 LI N E T R A S - S E C O N D D I R E C T DA 3 6 8 24 9 , 7 5 2 0 0 64 , 5 3 5 0 0 16 6 , 2 4 8 0 51 1 LI N E T R A S - S E C O N D D E M A N D 06 0 2, 7 8 7 , 9 4 2 1, 3 3 5 , 4 5 8 47 , 5 0 3 0 66 5 , 3 6 8 1, 6 2 0 1, 5 6 9 72 5 , 4 7 5 51 2 LI N E T R A S - S E C O N D C U S T O M E R C6 0 1,5 2 5 , 0 8 7 1, 2 7 8 . 3 3 9 10 1 , 7 7 4 0 87 , 1 8 3 0 3 50 , 5 5 6 51 3 LI N E S - S E C O N D A R Y D E M A N D D3 0 93 8 , 6 5 7 60 7 , 7 8 5 21 , 6 1 9 0 30 2 , 8 1 8 73 7 71 4 0 51 4 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 51 3 , 4 7 3 44 5 , 1 5 4 35 , 4 4 1 0 30 , 3 5 9 0 1 0 51 5 SE R V I C E S CW 3 9 94 5 , 2 7 9 76 9 , 1 5 5 66 , 9 7 1 1, 4 5 2 65 , 2 0 7 0 3, 4 1 0 38 , 9 9 2 51 6 ME T E R S CW 3 7 0 94 2 , 5 1 6 45 8 , 2 2 9 80 , 5 7 0 16 , 3 8 6 24 7 , 6 5 2 5 16 , 6 2 5 12 1 , 0 7 4 51 7 ST R E E T L I G H T S DA 3 7 3 68 , 0 3 9 0 0 25 8 0 0 5 0 51 8 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 43 , 2 6 0 0 0 5 0 43 , 1 8 1 36 0 51 9 0 52 0 CU S T O M E R A C C O U N T I N G 0 52 1 ME T E R R E A D I N G CW 9 0 2 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 52 2 CU S T O M E R A C C O U N T S CW 9 0 3 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 52 3 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 0 (0 ) 52 4 MI S C c1 0 0 0 0 0 0 0 0 0 52 5 0 52 6 CO N S U M E R I N F O R M A T I O N 0 52 7 CU S T O M E R A S S I S T C1 0 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 52 8 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 52 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 53 0 MI S C C1 0 0 0 0 0 0 0 0 0 53 1 0 53 2 MI S C E L L A E O U S 0 53 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 53 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 53 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 53 6 RE V E N U E R0 2 0 0 0 0 0 0 0 0 53 7 OT H E R R0 1 0 0 0 0 0 0 0 0 53 6 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 53 9 54 TO T A L S PA G E 2 K 60 , 1 1 3 , 8 5 4 27 , 0 9 7 , 6 6 2 1, 2 3 9 , 7 3 4 1, 4 3 7 , 8 4 7 12 , 3 9 4 , 8 4 2 67 , 0 9 8 6,6 2 1 , 0 2 3 8, 0 6 3 , 5 7 0 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - u 8 - 1 0 Pe s e a u , M i c r o n Pa g e 28 o f 73 48 0 ID A H O P O W E R C O M P A N Y PA G E 2 K 48 1 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 48 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 48 3 - T A B L E 8 - W O R K I N G C A P I T A L - AL L O C A T I O N T O C L A S S E S 48 4 (I ) (J ) (K ) (L ) (M ) (N ) 48 5 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F I C SC SC SC 48 6 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 48 7 (4 0 ) (4 1 ) (4 2 ) 48 DE M A N D - B A S E - L O A D T O T A L 10 , 9 6 2 , 2 8 7 48 9 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 3, 4 8 7 , 1 0 4 2, 1 9 2 0 1, 0 9 6 28 , 5 0 2 26 , 3 0 9 10 8 , 5 2 7 49 0 DE M A N D - P e a k D1 0 P 4, 5 9 2 , 6 1 4 3, 6 7 4 0 91 9 39 , 4 9 6 36 , 7 4 1 15 0 , 6 3 8 49 1 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 7, 4 7 5 , 1 8 4 7, 6 7 4 7, 6 7 4 2,1 9 2 11 0 , 7 1 9 83 , 3 1 3 30 2 , 5 5 9 49 2 EN E R G Y - P O W E R S U P P L Y E1 0 15 , 0 0 4 , 9 3 2 0 0 0 0 0 0 49 3 EN E R G Y - S u m m e E1 0 S 0 4,5 0 1 6,0 0 2 1, 5 0 0 49 , 5 1 6 48 , 0 1 6 19 6 , 5 6 5 49 4 EN E R G Y - N o n - S u m m e r E1 0 N S 0 13 , 5 0 4 18 , 0 0 6 3, 0 0 1 17 1 , 0 5 6 15 0 , 0 4 9 53 5 , 6 7 6 49 5 49 6 TR A N S M I S S I O N 0 49 7 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 49 6 DE M A N D - T R A N S M I S S I O N 01 3 9, 4 5 1 , 2 0 0 8, 5 0 6 5,6 7 1 1, 8 9 0 11 0 , 5 7 9 90 , 7 3 2 34 , 9 6 9 49 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 50 0 DE M A N D - D I R E C T DA 3 5 0 9 50 0 0 0 0 33 0 50 1 50 2 DI S T R I B U T I O N 50 3 SU B S T A T I O N S - G E N E R A L D2 0 3, 2 9 7 , 2 1 5 4, 4 1 4 6,3 3 7 59 3 0 0 0 50 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 31 6 , 1 2 3 0 0 0 0 25 , 3 3 6 28 9 , 6 2 1 50 5 LIN E S - P R I M A R Y D E M A N D D2 0 4, 6 2 1 , 7 3 7 6, 1 8 7 8.8 8 3 83 1 0 0 0 50 6 LIN E S - P R I M A R Y C U S T O M E R C2 0 2, 5 2 8 , 2 2 8 10 , 0 3 5 75 7 1,1 9 0 0 0 0 50 7 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 7 26 6 , 6 3 0 0 0 0 27 , 2 3 4 0 50 8 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 68 4 , 4 2 6 91 6 1, 3 1 5 12 3 0 0 0 50 9 LI N E T R A S - P R I M A Y C U S T C5 0 37 4 , 4 0 1 1, 4 8 6 11 2 17 6 0 0 0 51 0 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 24 9 , 7 5 2 0 0 0 0 1B , 9 6 9 0 51 1 LI N E T R A N S - S E C O N D D E M A D 06 0 2,7 B 7 , 9 4 2 4, 2 6 0 6,1 1 7 57 2 0 0 0 51 2 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 1, 5 2 5 , 0 8 7 6,0 5 7 45 7 71 8 0 0 0 51 3 LI N E S - S E C O N D A R Y D E M A N D D3 0 93 8 , 6 5 7 1, 9 3 9 2,7 8 4 26 0 0 0 0 51 4 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 51 3 , 4 7 3 2, 1 0 9 15 9 25 0 0 0 0 51 5 SE R V I C E S CW 3 6 9 94 5 , 2 7 9 0 0 0 0 92 0 51 6 ME T E R S CW 3 7 0 94 2 , 5 1 6 15 35 25 0 21 6 28 0 1, 1 8 0 51 7 ST R E E T L I G H T S DA 3 7 3 68 , 0 3 9 0 67 , 7 7 5 0 0 0 0 51 8 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 43 , 2 6 0 0 0 0 0 38 0 51 9 52 0 CU S T O M E R A C C O U N T I N G 52 1 ME T E R R E A D I N G CW 9 0 2 (0 ) 0 0 0 (0 ) (0 ) (0 ) 52 2 CU S T O M E R A C C O U N T S CW 9 3 (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 52 3 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 52 4 MI S C C1 0 0 0 0 0 0 0 0 52 5 52 6 CO N S U M E R I N F O R M T I O N 52 7 CU S T O M E R A S S I S T C1 0 (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 52 8 SA E S E X E N S E C1 0 0 0 0 0 0 0 0 52 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 53 0 MI S C C1 0 0 0 0 0 0 0 0 53 1 53 2 MI S C E L L A N E O U S 53 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 53 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 53 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 53 6 RE V E N U E R0 2 0 0 0 0 0 0 0 53 7 OT H E R R0 1 0 0 0 0 0 0 0 53 8 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 53 9 54 TO T A L S PA G E 2 K 60 , 1 1 3 , 8 5 4 77 , 4 7 0 13 2 , 0 8 5 15 , 5 6 3 51 0 , 0 8 5 50 7 , 1 4 2 1, 9 2 , 7 3 3 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 29 o f 73 54 1 ID A H O P O W E R ( ; O M P A N Y PA G E 2 L 54 2 3( ; P I 1 2 ( ; P ( ; L A 5 5 ( ; 0 5 T O F 5 E R V I ( ; E 5 T U D Y 54 3 TW E L V E M O N T H 5 E N D I N G D E ( ; E M B E R 3 1 , 2 0 0 8 54 - T A B L E 9 - D E F E R R E D P R O G R A M S - AL L O ( ; A T I O N T O ( ; L A 5 5 E 5 54 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 54 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 54 7 FA C T O R RE S I D E N T I A L GE N S R V PR I M A Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 54 8 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - ) 54 9 DE M A D - B A S E - L O A D T O T A L 2, 4 3 1 , 9 6 8 55 0 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 77 3 , 6 0 9 27 4 , 3 2 6 10 , 2 1 4 17 , 9 9 7 15 1 , 2 6 8 0 82 , 9 3 0 19 9 , 9 0 8 55 1 DE M A N D - P e a k D1 0 P 4, 8 6 3 , 9 3 5 1, 8 2 5 , 4 3 5 68 , 0 9 5 11 9 , 6 5 3 1, 0 0 , 8 3 5 0 55 2 , 0 5 7 1,0 4 6 , 7 1 9 55 2 DE M A D - B a s e - l o a d N o n - 5 u m m e r D1 0 B N S 1,6 5 8 , 3 5 9 79 2 , 8 2 1 24 , 3 2 0 48 , 3 9 6 39 5 , 4 3 8 48 6 23 0 , 3 0 7 52 , 5 3 0 55 3 EN E R G Y - P O W E R S U P P L Y E1 0 95 8 , 5 3 6 0 0 0 0 0 0 0 55 4 EN E R G Y - S u m m e r E1 0 S 0 90 , 1 0 2 3, 5 4 7 7,7 6 4 63 , 4 5 5 96 38 , 7 2 5 93 , 1 7 0 55 5 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 26 9 , 2 5 3 9,9 6 9 20 , 1 2 9 16 1 , 8 0 1 28 8 10 5 , 8 2 2 17 , 9 2 5 55 6 0 55 7 TR A N S M I S S I O N 0 55 8 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 55 9 DE M A N D - T R A N S M I S S I O N D1 3 25 6 , 5 1 1 10 8 , 6 3 2 3,5 9 1 6, 8 4 9 56 , 7 4 0 26 32 , 1 6 6 33 , 2 4 4 56 0 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 56 1 DE M A D - D I R E C T DA 3 5 0 9 1 0 0 0 0 0 0 0 56 2 0 56 3 DI S T R I B U T I O N 0 56 4 SU B S T A T I O N S - G E N E R A D2 0 0 0 0 0 0 0 0 0 56 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 56 LI N E S - P R I M A R Y D E M A N D 02 0 0 0 0 0 0 0 0 0 56 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 0 56 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 56 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 57 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 57 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 8 0 0 0 0 0 0 0 0 57 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 0 57 3 LI N E T R N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 57 4 LI N E S - S E C O N D A R Y D E M A D D3 0 0 0 0 0 0 0 0 0 57 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 0 57 6 SE R V I C E S CW 3 9 0 0 0 0 0 0 0 0 57 7 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 57 8 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 0 57 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 0 0 0 0 0 0 0 0 5B 0 58 1 CU S T O M E R A C C O U N T I N G 0 58 2 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 58 3 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 58 4 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 58 5 MI S C C1 0 0 0 0 0 0 0 0 0 58 6 0 58 7 CO N S U M E R I N F O R M A T I O N 0 58 8 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 58 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 59 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 59 1 MI S C C1 0 0 0 0 0 0 0 0 0 59 2 0 59 3 MI S C E L L A N E O U S 0 59 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 59 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 59 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 59 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 59 8 OT H E R R0 1 0 0 0 0 0 0 0 0 59 9 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 60 0 60 1 TO T A L S PA G E 2 L 8, 5 1 0 , 9 5 0 3, 3 6 , 5 7 0 11 9 , 7 3 6 22 0 , 7 8 8 1,8 3 5 , 5 3 7 89 5 1, 0 4 2 , 0 0 8 1, 4 4 3 , 4 9 5 Ex h i b i t N o . 7 0 7 Ca s e N o . 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S U B S I D I A Y R A T E B A S E - AL L O C A T I O N T O C L A S S E S 60 6 (I ) (J ) (K ) (L ) (M ) (N ) 60 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 60 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E I I N L JR S I M P L O T MI C R O N 60 9 (4 0 ) (4 1 ) (4 2 ) 61 0 DE M A N D - B A S E - L O A D T O T A L 0 61 1 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 61 2 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 61 3 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 61 4 EN E R G Y - P O W E R S U P P L Y E1 0 78 , 3 6 5 , 6 6 3 0 0 0 0 0 0 61 5 EN E R G Y - S u m m e r E1 0 S 0 23 , 5 1 0 31 , 3 4 7,8 3 7 25 8 , 6 0 7 25 0 , 7 7 0 1, 0 2 6 , 5 9 0 61 6 EN E R G Y - N o n - S u m m e r E1 0 N S 0 70 , 5 2 9 94 , 0 3 9 15 , 6 7 3 89 3 , 3 6 9 78 3 , 6 5 7 2, 7 9 7 , 6 5 61 7 61 8 TR A N S M I S S I O N 0 61 9 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 62 0 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 62 1 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 62 2 DE M A D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 62 3 62 4 DI S T R I B U T I O N 62 5 SU B S T A T I O N S - G E N E R A D2 0 0 0 0 0 0 0 0 62 6 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 62 7 LIN E S - P R I M A R Y D E M A N D D2 0 0 0 0 0 0 0 0 62 8 LIN E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 62 9 LI N E S - S E C O N D A R Y D I R E C T DA 3 4 7 0 0 0 0 0 0 0 63 0 LIN E T R A N S - P R I M A R Y D E M A N D DS O 0 0 0 0 0 0 0 63 1 LI N E T R A S - P R I M A R Y C U S T CS O 0 0 0 0 0 0 0 63 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 63 3 LI N E T R A S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 63 4 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 63 5 LIN E S - S E C O N D A R Y D E M A N D 03 0 0 0 0 0 0 0 0 63 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 63 7 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 63 8 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 63 9 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 64 0 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 0 0 0 0 0 0 0 64 1 64 2 CU S T O M E R A C C O U N T I N G 64 3 ME T E R R E A I N G CW 9 0 2 0 0 0 0 0 0 0 64 4 CU S T O M E R A C C O U N T S CW 9 0 0 0 0 0 0 0 64 5 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 64 6 MI S C C1 0 0 0 0 0 0 0 0 64 7 64 CO N S U M E R I N F O R M A T I O N 64 9 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 65 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 65 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 65 2 MI S C C1 0 0 0 0 0 0 0 0 65 3 65 4 MI S C E L L A N E O U S 65 5 DE M A N D D9 9 U 0 0 0 0 0 0 0 65 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 65 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 65 8 RE V E N U E R0 2 0 0 0 0 0 0 0 65 9 OT H E R R0 1 0 0 0 0 0 0 0 66 0 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 66 1 66 2 TO T A L S PA G E 2M 78 , 3 6 5 , 6 6 3 94 , 0 3 9 12 5 , 3 B 5 23 , 5 1 0 1,1 5 1 , 9 7 5 1, 0 3 4 , 4 2 7 3, 8 2 4 , 2 4 4 Ex h i b i t N o . 7 0 7 66 3 ID A H O P O W E R C O M P A N Y PA G E 2 N Ca s e N o . I P C - E ~ - 1 0 66 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y Pe s e a u , M i c r o Pa g e 33 of 73 66 5 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 66 - T A B L E 1 1 - P L A N T H E L D F O R F U T U R E U S E - AL L O C A T I O N T O C L A S S E S 66 7 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 66 8 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 66 9 FA C T O R RE S I D È N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 67 0 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 67 1 DE M A N D - B A S E - L O A D T O T A L 23 8 , 5 7 0 67 2 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 75 , 8 8 9 26 , 9 1 1 1, 0 0 2 1, 7 6 5 14 , 8 3 9 0 8,1 3 5 19 , 6 1 0 67 3 DE M A D - P e a k D1 0 P 99 , 9 4 8 37 , 5 1 1 1, 3 9 9 2,4 5 9 20 , 6 8 9 0 11 , 3 4 4 21 , 5 0 9 67 4 DE M A N D - B a s o a d N o n - S u m m e r D1 0 B N S 16 2 , 6 8 1 77 , 7 7 4 2, 3 B 6 4,7 4 8 38 , 7 9 2 48 22 , 5 9 3 5, 1 5 3 67 5 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 67 6 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 67 7 EN E R G Y - N o n - u m m e r E1 0 N S 0 0 0 0 0 0 0 0 67 8 0 67 9 TR A N S M I S S I O N 0 68 0 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 68 1 DE M A N D - T R A N S M I S S I O N D1 3 33 2 , 9 0 0 14 0 , 9 8 3 4, 6 6 1 8,6 8 8 73 , 6 3 8 33 41 , 7 4 6 43 , 1 4 4 6B 2 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 68 3 DE M A N D - D I R E C T DA 3 5 0 9 1 0 0 0 0 0 0 0 68 4 0 68 5 DI S T R I B U T I O N 0 68 6 SU B S T A T I O N S - G E N E R A L D2 0 91 3 , 3 1 0 38 3 , 2 3 6 13 , 6 3 2 21 , 9 9 4 19 0 , 9 4 0 46 5 91 , 7 1 3 20 8 , 1 8 9 6B 7 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 3, 8 0 6 0 0 0 0 0 14 0 68 8 LIN E S - P R I M A R Y D E M A N D D2 0 55 , 5 0 0 23 , 2 8 8 82 8 1,3 3 7 11 , 6 0 3 2B 5,5 7 3 12 , 6 5 1 68 9 LIN E S - P R I M A R Y C U S T O M E R C2 U 30 , 3 6 0 25 , 4 3 4 2.0 2 5 9 1, 7 3 5 0 7 1, 0 0 6 69 0 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 7 3,2 0 2 0 0 55 1 0 97 2, 2 2 8 0 69 1 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 8,2 1 9 3, 4 4 9 12 3 19 8 1, 7 1 8 4 82 5 1,8 7 4 69 2 LI N E T R A S - P R I M A R Y C U S T C5 0 4,4 9 6 3, 7 6 7 30 0 1 25 7 0 1 14 9 69 3 LIN E T R A N S - S E C O N D D I R E C T DA 3 2,9 9 9 0 0 77 5 0 0 1,9 9 6 0 69 4 LI N E T R A S - S E C O N D D E M A N D D6 0 33 , 4 7 9 16 , 0 3 7 57 0 0 7, 9 9 0 19 19 8,7 1 2 69 5 LI N E T R A S - S E C O N D C U S T O M E R C6 0 18 , 3 1 4 15 , 3 5 1 1, 2 2 2 0 1, 0 4 7 0 0 60 7 69 6 LIN E S - S E C O N D A R Y D E M A N D 03 0 11 , 2 7 2 7, 2 9 9 26 0 0 3, 6 3 9 9 0 69 7 LIN E S - S E C O N D A R Y C U S T O M E R c3 0 6,1 6 6 5, 3 4 6 42 6 0 36 5 0 0 0 69 8 SE R V I C E S CW 3 6 9 11 , 3 5 1 9, 2 3 6 80 4 17 78 3 0 41 46 8 69 9 ME T E R S CW 3 7 0 11 , 3 1 8 5, 5 0 3 96 8 19 7 2, 9 7 4 0 20 0 1, 4 5 4 70 0 ST R E E T L I G H T S DA 3 7 3 81 7 0 0 3 0 0 0 0 70 1 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 51 9 0 0 0 0 51 9 0 0 70 2 0 70 3 CU S T O M E R A C C O U N T I N G 0 70 4 ME T E R R E A D I N G CW 9 2 0 0 0 0 0 0 0 0 70 5 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 70 6 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 70 7 MIS C C1 0 0 0 0 0 0 0 0 0 70 8 0 70 9 CO N S U M E R I N F O R M A T I O N 0 71 0 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 71 1 SA L E S E X E N S E C1 0 0 0 0 0 0 0 0 0 71 2 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 71 3 MI S C C1 0 0 0 0 0 0 0 0 0 71 4 0 71 5 MI S C E L L A N E O U S 0 71 6 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 71 7 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 71 8 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 71 9 RE V N U E R0 2 0 0 0 0 0 0 0 0 72 0 OT H E R R0 1 0 0 0 0 0 0 0 0 72 1 SU B S T A T I O N C I A C CIA C 0 0 0 0 0 0 0 0 72 2 72 3 TO T A L S PA G E 2 N 1, 7 8 6 , 5 4 9 78 1 , 1 2 3 30 , 8 0 5 42 , 9 4 2 37 1 , 0 0 5 1, 2 2 16 6 , 4 4 32 4 , 5 2 6 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C ~ E - 0 8 - 1 0 Pe s e a u , M i c r n Pa g e 3 4 of 73 66 5 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 66 - T A B L E 1 1 . P L A N T H E L D F O R F U T R E U S E - AL L O C A T I O N T O C L A S S E S 66 7 (I ) 1J ) (K ) (L ) (M ) (N ) 66 8 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 66 9 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E J I N L JR S I M P L O T MI C R O N 67 0 (4 0 ) (4 1 ) (4 2 ) 67 1 DE M A N D - B A S E - L O A D T O T A L 23 8 , 5 7 0 67 2 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 75 , 8 8 9 48 0 24 62 0 57 3 2, 3 6 2 67 3 DE M A N D - P e a k D1 0 P 99 , 9 4 8 80 0 20 86 0 80 0 3, 2 7 8 67 4 DE M A N D - B a s e - l o a d N o n ~ S u m m e r D1 0 B N S 16 2 , 6 8 1 16 7 16 7 48 2,4 1 0 1, 8 1 3 6, 5 8 5 67 5 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 67 6 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 67 7 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 67 8 67 9 TR A N S M I S S I O N 0 68 0 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 68 1 DE M A N D - T R A S M I S S I O N 01 3 33 2 , 9 0 0 30 0 20 0 67 3, 8 9 5 3, 1 9 6 12 , 1 5 1 68 2 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 68 3 DE M A N D - D I R E C T DA 3 5 0 9 1 0 0 0 0 0 0 68 4 68 5 DI S T R I B U T I O N 68 6 SU B S T A T I O N S - G E N E R A D2 0 91 3 , 3 1 0 1,2 2 3 1,7 5 5 16 4 0 0 0 68 7 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 3, 8 0 6 0 0 0 0 30 5 3,4 8 7 68 8 LI N E S - P R I M A R Y D E M A N D D2 0 55 , 5 0 0 74 10 7 10 0 0 0 68 9 LI N E S - P R I M A R Y C U S T O M E R C2 0 30 , 3 6 12 1 9 14 0 0 0 69 0 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 3, 2 0 2 0 0 0 0 32 7 0 69 1 LI N E T R A N S - P R I M A R Y D E M A D 05 0 8, 2 1 9 11 16 1 0 0 0 69 2 LI N E T R A N S - P R I M A Y C U S T C5 0 4, 4 9 6 18 1 2 0 0 0 69 3 LI N E T R A S - S E C O N D D I R E C T DA 3 6 8 2, 9 9 0 0 0 0 22 8 0 69 LI N E T R A N S - S E C O N D D E M A N D D6 0 33 , 4 7 9 51 73 7 0 0 0 69 5 LI N E T R N S - S E C O N D C U S T O M E R C6 0 18 , 3 1 4 73 5 9 0 0 0 69 6 LI N E S - S E C O N D A R Y D E M A N D D3 0 11 , 2 7 2 23 33 3 0 0 0 69 7 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 6, 1 6 6 25 2 3 0 0 0 69 8 SE R V I C E S CW 3 6 9 11 , 3 5 1 0 0 0 0 1 0 69 9 ME T E R S CW 3 7 0 11 , 3 1 8 0 0 3 3 3 14 70 0 ST R E E T L I G H T S DA 3 7 3 81 7 0 81 4 0 0 0 0 70 1 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 51 9 0 0 0 0 0 0 70 2 70 3 CU S T O M E R A C C O U N T I N G 70 4 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 70 5 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 70 6 UN C O L L E C T I B L E S CW S 0 4 0 0 0 0 0 0 0 70 7 MI S C C1 0 0 0 0 0 0 0 0 70 8 70 9 CO N S U M E R I N F O R M A T I O N 71 0 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 71 1 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 71 2 AD V E R T I S I N G ' C1 0 0 0 0 0 0 0 0 71 3 MI S C C1 0 0 0 0 0 0 0 0 71 4 71 5 MI S C E L L A N E O U S 71 6 DE M A N D D9 9 U 0 0 0 0 0 0 0 71 7 EN E R G Y E9 9 U 0 0 0 0 0 0 0 71 8 CU S T O M E R C1 0 0 0 0 0 0 0 0 71 9 RE V E N U E R0 2 0 0 0 0 0 0 0 72 0 OT H E R R0 1 0 0 0 0 0 0 0 72 1 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 72 2 72 3 TO T A L S PA G E 2 N 1, 7 6 6 , 5 4 9 2, 2 1 3 3.1 8 4 37 5 7, 7 8 7 7,2 4 6 27 , B 7 7 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e u , M i c r o n Pa g e 3 5 o f 73 72 4 ID A H O P O W E R C O M P A N Y PA G E 4 C 72 5 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 72 6 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 72 7 - T A B L E 1 2 - O T H E R R E V E N U E S - AL L O C A T I O N T O C L A S S E S 72 8 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 72 9 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A lG P O W E R IR R I G A T I O N 73 0 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 73 1 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - 5 ) 73 2 DE M A N D - B A S E - L O A D T O T A L 1, 5 0 2 , 4 9 4 73 3 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 47 7 , 9 4 3 16 9 , 4 8 1 6, 3 1 0 11 , 1 1 8 93 , 4 5 5 0 51 , 2 3 5 12 3 , 5 0 5 73 4 DE M A D - P e a k D1 0 P 75 7 , 4 8 0 28 4 , 2 8 2 10 , 6 0 5 18 , 6 3 15 6 . 7 9 8 0 85 , 9 7 4 16 3 , 0 1 0 73 5 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 1,0 2 4 , 5 5 1 48 9 , 8 1 3 15 , 0 2 5 29 , 9 0 24 4 , 3 0 30 0 14 2 , 2 8 6 32 , 4 5 4 73 6 EN E R G Y - P O W E R S U P P L Y E1 0 10 4 , 9 6 1 , 7 9 2 0 0 0 0 0 0 0 73 7 EN E R G Y - S u m m e r E1 0 S 0 9, 8 6 , 4 0 8 38 8 , 3 5 9 85 0 , 1 9 1 6,9 4 8 , 4 7 1 10 , 4 9 6 4, 2 4 0 , 4 5 6 10 , 2 0 2 , 2 8 6 73 8 EN E R G Y - N o n - S u m m e r E1 0 N S 0 29 , 4 8 3 , 7 6 7 1,0 9 1 , 6 0 3 2, 2 0 4 , 1 9 8 17 , 7 1 7 , 5 5 0 31 , 4 8 9 11 , 5 8 7 , 7 8 2 1,9 6 2 , 7 8 6 73 9 0 74 0 TR A S M I S S I O N 0 74 1 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 74 2 DE M A N D - T R A N S M I S S I O N D1 3 16 , 1 1 9 , 5 0 2 6,8 2 6 , 6 0 9 22 5 , 6 7 3 43 0 , 3 9 1 3, 5 6 5 , 6 3 4 1, 6 1 2 2, 0 2 1 , 3 8 6 2, 0 8 9 , 0 8 7 74 3 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 74 4 DE M A N D - D I R E C T DA 3 5 0 4 0 0 1 0 0 0 0 74 5 0 74 8 DI S T R I B U T I O N 0 74 7 SU B S T A T I O N S - G E N E R A 02 0 24 9 . 5 0 3 10 4 , 6 9 4 3,7 2 4 6, 0 0 8 52 , 1 6 2 ' 12 7 25 , 0 5 5 56 , 8 7 4 74 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 23 , 9 2 1 0 0 0 0 0 88 0 74 9 LI N E S - P R I M A R Y D E M A N D D2 0 1, 5 5 2 , 2 1 4 65 1 , 3 2 7 23 , 1 6 8 37 , 3 7 9 32 4 , 5 1 2 79 0 15 5 , 8 7 0 35 3 , 8 2 8 75 0 LI N E S - P R I M A R Y C U S T O M E R C2 0 84 9 , 1 0 7 71 1 , 3 3 8 56 , 6 3 3 26 5 48 , 5 1 3 0 20 2 28 , 1 3 2 75 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 7 43 , 4 8 8 0 0 7, 4 8 1 0 1,3 1 1 30 , 2 5 4 0 75 2 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 86 , 2 6 2 36 , 1 9 7 1, 2 8 8 2, 0 7 7 18 , 0 3 4 44 8, 6 6 2 19 , 6 6 3 75 3 LI N E T R A N S - P R I M A R Y C U S T C5 0 47 , 1 B B 39 , 5 3 2 3,1 4 7 15 2, 6 9 6 0 11 1, 5 6 3 75 4 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 31 , 4 7 8 0 0 8, 1 3 4 0 0 20 , 9 5 3 0 75 5 LIN E T R A N S - S E C O N D D E M A N D 06 0 35 1 , 3 8 0 16 8 , 3 1 5 5,9 8 7 0 83 , 8 6 0 20 4 19 8 91 , 4 3 6 75 6 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 19 2 , 2 1 5 16 1 , 1 1 6 12 , 8 2 7 0 10 , 9 8 8 0 0 6,3 7 2 75 7 LIN E S - S E C O N D A R Y D E M A N D D3 0 20 0 , 6 5 4 12 9 , 9 2 4 4, 8 2 1 0 64 , 7 3 2 15 8 15 3 0 75 8 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 10 9 , 7 6 3 95 , 1 5 9 7,5 7 6 0 6, 4 9 0 0 0 0 75 9 SE R V I C E S CW 3 9 11 9 , 1 3 9 96 , 9 4 1 8,4 4 1 18 3 8, 2 1 8 0 43 0 4,9 1 4 76 0 ME T E R S CW 3 7 0 71 , 3 2 1 34 , 6 7 4 6,0 9 7 1,2 4 0 18 , 7 4 0 0 1,2 5 8 9,1 6 2 76 1 ST R E E T L I G H T S DA 3 7 3 8, 5 7 5 0 0 33 0 0 1 0 76 2 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 5, 4 5 2 0 0 1 0 5,4 4 2 5 0 76 3 0 76 4 CU S T O M E R A C C O U N T I N G 0 76 5 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 76 6 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 76 7 UN CO L L E C T I B L E S CW 9 0 0 0 0 0 0 0 0 76 8 MI S C C1 0 0 0 0 0 0 0 0 0 76 9 0 77 0 CO N S U M E R I N F O R M A T I O N 0 77 1 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 77 2 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 77 3 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 77 4 MI S C C1 0 0 0 0 0 0 0 0 0 77 5 0 77 6 MI S C E L L A E O U S 0 77 7 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 77 B EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 77 9 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 78 0 MI S C . R E V E N U E R0 2 3, 4 3 7 , 1 6 2 3, 1 6 0 , 6 8 13 7 , 7 7 9 42 0 63 , 5 2 2 1, 9 9 7 10 5 70 , 8 7 2 78 1 FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 6, 0 0 2 , 3 4 9 40 , 1 8 5 41 4 1, 4 5 7 , 9 0 9 0 88 , 0 7 8 3, 7 2 2 , 3 7 8 0 78 2 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 78 3 78 4 TO T A L S PA G E 4 C 13 6 , 7 2 2 , 4 4 3 52 , 5 5 0 , 4 4 2. 0 0 9 , 2 7 6 5, 0 6 5 , 5 7 6 29 , 4 2 8 , 6 8 3 14 2 , 0 4 22 , 0 9 4 , 7 4 1 15 , 2 1 5 , 9 4 4 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s a u , M i c r o n Pa g e 3 6 o f 73 72 4 ID A H O P O W E R C O M P A N Y PA G E 4 C 72 5 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 72 6 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 72 7 - T A B L E 1 2 . O T H E R R E V N U E S - AL L O C A T I O N T O C L A S S E S 72 8 (I ) (J ) (K ) (L ) (M ) (N ) 72 9 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 73 0 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E I I N L JR S I M P L O T MI C R O N 73 1 (4 0 ) (4 1 ) (4 2 ) 73 2 DE M A N D - B A S E - L O A D T O T A L 1, 5 0 2 , 4 9 4 73 3 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 47 7 , 9 4 3 30 0 0 15 0 3, 9 0 6 3,6 0 6 14 , 8 7 5 73 4 DE M A N D - P e a k D1 0 P 75 7 , 4 8 0 60 6 0 15 1 6,5 1 4 6, 0 6 0 24 , 8 4 73 5 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 1, 0 2 4 , 5 5 1 1, 0 5 2 1, 0 5 2 30 0 15 , 1 7 5 11 , 4 1 9 41 , 4 6 9 73 6 EN E R G Y - P O W E R S U P P L Y E1 0 10 4 , 9 6 1 , 7 9 2 0 0 0 0 0 0 73 7 EN E R G Y - S u m m e r E1 0 S 0 31 , 4 8 9 41 , 9 8 5 10 , 4 9 6 34 , 3 7 4 33 5 , 8 7 8 1, 3 7 4 , 9 9 9 73 8 EN E R G Y - N o n - S u m m e r E1 0 N S 0 94 , 4 6 6 12 5 , 9 5 4 20 , 9 9 2 1, 1 9 6 , 5 6 4 1, 0 4 9 , 6 1 8 3,7 4 7 , 1 3 6 73 9 74 0 TR A N S M I S S I O N 0 74 1 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 74 2 DE M A N D - T R A N S M I S S I O N D1 3 16 , 1 1 9 , 5 0 2 14 , 5 0 8 9, 6 7 2 3, 2 2 4 18 8 , 5 9 8 15 4 , 7 4 7 58 8 , 3 6 2 74 3 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 74 4 DE M A N D - D I R E C T DA 3 5 0 9 4 0 0 0 0 2 0 74 5 74 6 DI S T R I B U T I O N 74 7 SU B S T A T I O N S - G E N E R A L D2 0 24 9 , 5 0 3 33 4 48 0 45 0 0 0 74 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 23 , 9 2 1 0 0 0 0 1, 9 1 7 21 , 9 1 6 74 9 LI N E S - P R I M A Y D E M A N D D2 0 1, 5 5 2 , 2 1 4 2, 0 7 8 2, 9 8 3 27 9 0 0 0 75 0 LI N E S - P R I M A R Y C U S T O M E R C2 0 84 9 , 1 0 7 3,3 7 0 25 4 40 0 0 0 0 75 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 8 4 7 43 , 4 8 0 0 0 0 4, 4 4 2 0 75 2 LI N E T R N S - P R I M A R Y D E M A N D D5 0 86 , 2 6 2 11 5 16 6 16 0 0 0 75 3 LI N E T R A N S - P R I M A R Y C U S T C5 0 47 , 1 8 8 18 7 14 22 0 0 0 75 4 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 31 , 4 7 8 0 0 0 0 2,3 9 1 0 75 5 LI N E T R A N S - S E C O N D D E M A D D6 0 35 1 , 3 6 0 53 7 77 1 72 0 0 0 75 6 LI N E T R N S - S E C O N D C U S T O M E R C6 0 19 2 , 2 1 5 76 3 58 91 0 0 0 75 7 LI N E S - S E C O N D A R Y D E M A N D D3 0 20 0 , 6 5 4 41 4 59 5 56 0 0 0 75 8 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 10 9 , 7 6 3 45 1 34 53 0 0 0 75 9 SE R V I C E S CW 3 6 9 11 9 , 1 3 9 0 0 0 0 12 0 76 0 ME T E R S CW 3 7 0 71 , 3 2 1 1 3 19 16 21 89 76 1 ST R E E T L I G H T S DA 3 7 3 8, 5 7 5 0 8, 5 4 2 0 0 0 0 76 2 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 5, 4 5 2 0 0 0 0 5 0 76 3 78 4 CU S T O M E R A C C O U N T I N G 76 5 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 76 6 CU S T O M E R A C C O U N T S CW 9 3 0 0 0 0 0 0 0 76 7 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 76 8 MI S C C1 0 0 0 0 0 0 0 0 76 9 77 0 CO N S U M E R I N F O R M A T I O N 77 1 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 77 2 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 77 3 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 77 4 MI S C C1 0 0 0 0 0 0 0 0 77 5 77 6 MI S C E L L A N E O U S 77 7 DE M A N D D9 9 U 0 0 0 0 0 0 0 77 8 EN E R G Y E9 9 U 0 0 0 0 0 0 0 77 9 CU S T O M E R C1 0 0 0 0 0 0 0 0 78 0 MI S C . R E V E N U E R0 2 3, 4 3 7 , 1 6 2 13 4 84 1,5 6 9 0 0 0 78 1 FA C I L I T I E S C H A R G E R E V N U E DM 5 4 6, 0 0 , 3 4 9 0 17 5 , 2 1 3 0 0 51 8 , 1 7 2 0 78 2 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 78 3 78 4 TO T A L S PA G E 4 C 13 6 , 7 2 2 , 4 4 3 15 0 , 8 0 6 36 7 , 8 5 9 37 , 9 3 6 1,7 5 7 , 1 4 9 2, 0 8 8 , 2 8 9 5, 8 1 3 , 6 9 1 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - D B - 1 0 Pe s e a u , M i c r n Pa g e 3 7 0 1 7 3 78 5 ID A H O P O W E R C O M P A N Y PA G E 3 C 78 6 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 78 7 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 78 6 - T A B L E 1 3 - O P E R T I O N & M A N T E N A N C E E X P E N S E S - AL L O C A T I O N T O C L A S S E S 78 9 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 79 0 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 79 1 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 79 2 (1 ) (7 (9 - P ) (9 - 5 ) (1 5 ) (1 9 - P ) (2 4 - S ) 79 3 DE M A N D - B A S E - L O A D T O T A L 10 2 , 3 5 9 , 3 2 5 79 4 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 32 , 5 6 0 , 5 0 1 11 , 5 4 , 1 3 2 42 9 , 9 0 9 75 7 , 4 5 9 6, 3 6 , 7 5 0 0 3, 4 9 0 , 4 5 3 8, 4 1 3 , 9 3 7 79 5 DE M A N D - P e a k D1 0 P 53 , 4 9 4 , 4 1 2 20 , 0 7 6 , 4 5 3 74 8 , 9 2 2 1, 3 1 5 , 9 6 3 11 , 0 7 3 , 3 4 3 0 6,0 7 1 , 6 1 6 11 , 5 1 1 , 9 9 7 79 6 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 69 , 7 9 B , 8 2 4 33 , 3 6 9 , 1 4 0 1, 0 2 3 , 5 9 3 2, 0 3 6 , 9 5 1 16 , 6 4 3 , 6 2 6 20 , 4 7 2 9,6 9 3 , 4 2 8 2, 2 1 0 , 9 6 1 79 7 EN E R G Y - P O W E R S U P P L Y E1 0 23 3 , 1 8 8 , 6 3 0 0 0 0 0 0 0 0 79 8 EN E R G Y - S u m m e r E1 0 S 0 21 , 9 1 9 , 7 3 1 86 2 , 7 9 8 1, 8 8 8 , 8 2 8 15 , 4 3 7 , 0 8 7 23 , 3 1 9 9,4 2 0 , B 2 1 22 , 6 6 5 , 9 3 5 79 9 EN E R G Y - N o n - S u m m e r E1 0 N S 0 65 , 5 0 2 , 6 8 6 2, 4 2 5 , 1 6 2 4, 8 9 6 , 9 6 1 39 , 3 6 2 , 2 4 1 69 , 9 5 7 25 , 7 4 4 , 0 2 5 4, 3 6 0 , 6 2 7 80 0 0 80 1 TR A N S M I S S I O N 0 80 2 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 80 3 DE M A N D - T R A N S M I S S I O N D1 3 26 , 0 1 4 , 8 6 5 11 , 0 1 7 . 2 9 5 36 4 , 2 0 8 69 4 , 5 9 7 5. 7 5 4 , 4 8 8 2, 6 0 1 3,2 6 2 , 2 6 4 3, 3 7 1 , 5 2 6 80 4 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 80 5 DE M A N D - D I R E C T DA 3 5 0 9 11 5 0 0 40 0 0 0 0 80 6 0 B0 7 DI S T R I B U T I O N 0 80 8 SU B S T A T I O N S - G E N E R A L D2 0 11 , 3 4 , 4 2 4 4, 7 5 9 , B 3 3 16 9 , 3 1 0 27 3 , 1 6 2 2, 3 7 1 , 5 0 2 5,7 7 3 1, 1 3 9 , 0 8 2 2,5 8 5 . 7 3 6 80 9 SU B S T A T I O N S - D I R E C T DA 3 0 2 1, 0 4 9 , 8 8 0 0 0 0 0 3, 8 7 1 0 81 0 LIN E S - P R I M A Y D E M A N D 02 0 21 , 3 7 2 , 9 9 8, 9 6 8 , 3 5 9 31 9 , 0 1 0 51 4 , 6 8 5 4, 4 6 B , 3 2 5 10 , 8 7 7 2,1 4 6 , 2 2 9 4,8 7 1 , 9 7 9 81 1 LI N E S - P R I M A R Y C U S T O M E R C2 0 11 , 6 9 1 , 6 6 5 9, 7 9 4 , 6 7 2 77 9 , 7 9 6 3, 6 5 2 66 7 , 9 9 6 0 2, 7 7 7 38 7 , 3 5 9 81 2 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 84 7 , 5 1 5 0 0 14 5 , 7 9 5 0 25 , 5 4 7 58 9 , 6 0 8 0 81 3 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 77 2 , 4 4 32 4 , 1 2 6 11 , 5 2 9 18 , 6 0 1 16 1 , 4 9 0 39 3 77 , 5 6 7 17 6 , 0 7 9 81 4 LI N E T R A N S - P R I M A R Y C U S T C5 0 42 2 , 5 4 9 35 3 , 9 9 0 28 , 1 8 3 13 2 24 , 1 4 2 0 10 0 14 , 0 0 0 81 5 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 B 28 1 , 8 7 0 0 0 72 , 8 3 4 ° 0 18 7 , 6 2 8 0 81 6 LI N E T R A N S - S E C Q N D D E M A N D 06 3,1 4 6 , 4 7 2 1, 5 0 7 , 1 9 8 53 , 6 1 2 0 75 0 , 9 3 4 1, 8 2 8 1, 7 7 1 81 8 , 7 7 1 81 7 LI N E T R N S - S E C O N D C U S T O M E R C6 0 1, 7 2 1 , 2 1 4 1, 4 4 2 , 7 3 4 11 4 , 8 6 2 0 98 . 3 9 4 0 4 57 . 0 5 7 81 8 LI N E S - S E C O N D A R Y D E M A N D 03 0 3,5 3 5 , 5 5 7 2, 2 8 9 , 2 9 1 81 , 4 3 2 0 1,1 4 0 , 5 9 8 2,7 7 6 2, 6 9 0 0 81 9 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1, 9 3 4 , 0 5 5 1, 6 7 6 , 7 2 1 13 3 , 4 9 1 0 11 4 , 3 5 2 ° 4 0 82 0 SE R V I C E S CW 3 6 9 1, 0 3 4 , 9 5 8 84 2 , 1 2 6 73 , 3 2 5 1, 5 6 9 71 , 3 9 3 0 3, 7 3 3 42 , 6 9 1 82 1 ME T E R S CW 3 7 0 12 , 8 5 7 , 3 7 0 6, 2 5 0 , 9 4 2 1, 0 9 9 , 0 9 5 22 3 , 5 3 3 3, 3 7 8 , 3 5 7 68 22 6 , 7 9 1 1. 6 5 1 , 6 4 1 82 2 ST R E E T L I G H T S DA 3 7 3 96 9 , 5 8 2 0 0 3, 6 7 9 0 0 77 0 82 3 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 3, 1 8 1 , 4 5 1 2, 1 9 5 , 2 0 5 17 4 , 7 7 0 81 8 14 9 , 7 1 3 56 1 , 0 8 7 62 4 86 , 8 1 5 82 4 0 82 5 CU S T O M E R A C C O U N T I N G 0 82 6 ME T E R R E A D I N G CW 9 2 7, 1 0 0 , 7 6 9 5, 7 6 5 , 3 1 1 49 9 , 7 5 9 61 , 5 6 9 41 0 , 2 2 2 0 45 , 4 3 2 31 7 , 2 1 0 82 7 CU S T O M E R A C C O U N T S CW 9 0 3 16 , 2 9 0 , 5 6 5 13 , 5 5 , 6 7 9 1, 0 7 9 , 3 0 6 65 , 9 9 9 92 4 , 5 6 5 0 49 , 8 3 6 53 6 , 1 3 9 82 8 UN C O L L E C T I B L E S CW 9 0 4 1, 8 7 7 , B 0 5 1, B 5 0 , 4 1 1 32 , 9 3 2 0 60 , 8 6 0 1, 4 9 7 0 (6 7 , 8 9 4 ) 82 9 MIS C C1 0 0 0 0 ° 0 0 ° 0 83 0 0 83 1 CO N S U M E R I N F O R M A T I O N 0 83 2 CU S T O M E R A S S I S T C1 0 6, 2 2 , 1 9 1 5,2 1 2 , 5 9 6 41 4 , 9 9 7 1, 9 4 35 5 , 4 9 9 0 1, 4 7 8 20 6 , 1 4 7 83 3 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 ° 83 4 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 83 5 MI S C C1 0 0 0 0 0 0 0 0 0 83 6 0 83 7 MI S C E L L A N E O U S 0 83 8 DE M A N D D9 9 U ° 0 0 0 0 0 0 0 83 9 EN E R G Y E9 9 U 0 0 0 0 0 0 0 ° 84 0 CU S T O M E R C1 0 0 ° 0 0 0 0 ° 0 84 1 RE V E N U E R0 2 0 0 0 0 0 0 0 0 84 2 OT H E R IN T F U N D 22 , 6 1 0 8, 9 0 7 71 0 8 1,4 2 8 0 6 11 , 5 5 2 84 3 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 84 84 5 TO T A L S PA G E 3 C 52 2 , 7 3 4 , 2 9 2 23 0 , 2 3 0 , 5 3 7 10 , 9 2 0 , 7 1 2 12 , 9 7 8 , 7 9 9 10 9 , 7 B 7 , 3 0 6 72 6 , 1 9 4 62 , 1 6 1 , 9 1 3 64 , 2 3 0 , 2 6 7 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r Pa g e 38 of 73 78 5 ID A H O P O W E R C O M P A N Y PA G E 3 C 78 6 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 78 7 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 78 8 - T A B L E 1 3 - O P E R n O N & M A I N T E A N C E E X P E N S E S - AL L O C A T I O N T O C L A S S E S 78 9 (I) (J ) (K ) (L ) (M ) (N ) 79 0 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 79 1 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E I I N L JR S I M P L O T MIC R O N 79 2 (4 0 ) (4 1 ) (4 2 ) 79 3 DE M A N D - B A S E - L O A D T O T A L 10 2 , 3 5 9 , 3 2 5 79 4 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 32 , 5 6 0 , 5 0 1 20 , 4 7 2 0 10 , 2 3 6 28 6 , 1 3 4 24 5 , 8 6 2 1, 0 1 3 , 3 5 7 79 5 DE M A N D - P e a k D1 0 P 53 , 4 9 4 , 4 1 2 42 , 7 9 6 0 10 , 6 9 9 46 0 , 0 5 2 42 7 , 9 5 5 1, 7 5 4 , 6 1 7 79 6 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 69 , 7 9 8 , 8 2 4 71 , 6 5 2 71 , 6 5 2 20 , 4 7 2 1,0 3 3 , 8 2 9 77 7 , 9 3 1 2,8 2 5 , 1 1 7 79 7 EN E R G Y - P O W E R S U P P L Y E1 0 23 3 , 1 8 8 , 6 3 0 0 0 0 0 0 0 79 8 EN E R G Y - S u m m e r E1 0 S 0 69 , 9 5 7 93 , 2 7 5 23 , 3 1 9 76 9 , 5 2 2 74 6 , 2 0 4 3,0 5 4 , 7 7 1 79 9 EN E R G Y - N o n - S u m m e r E1 0 N S 0 20 9 , 8 7 0 27 9 , 8 2 6 46 , 6 3 8 2, 6 5 8 , 3 5 0 2,3 3 1 , 8 8 6 8, 3 2 4 , 8 3 4 BO O 80 1 TR A N S M I S S I O N 0 80 2 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 80 3 DE M A N D - T R A N S M I S S I O N D1 3 26 , 0 1 4 , 8 6 5 23 , 4 1 3 15 , 6 0 9 5, 2 0 3 30 4 , 3 7 4 24 9 , 7 4 3 94 9 , 5 4 3 80 DE M A N D - S U B T R A S M I S S I O N D1 5 0 0 0 0 0 0 0 80 DE M A N D - D I R E C T DA 3 5 0 9 11 5 0 0 0 0 75 0 80 6 80 7 DI S T R I B U T I O N 80 8 SU B S T A T I O N S - G E N E R A L D2 0 11 , 3 4 3 , 4 2 4 15 , 1 8 5 21 , 8 0 2 2, 0 4 0 0 0 0 80 9 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 1,0 4 9 , 8 8 4 0 0 0 0 84 , 1 4 6 96 1 , 8 6 7 81 0 LI N E S - P R I M A R Y D E M A N D D2 0 21 , 3 7 2 , 9 9 8 28 , 6 1 1 41 , 0 7 9 3, 8 4 3 0 0 0 81 1 LI N E S - P R I M A R Y C U S T O M E R C2 0 11 , 6 9 1 , 8 6 5 46 , 4 0 6 3, 5 0 2 5, 5 0 4 0 0 0 81 2 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 84 7 , 5 1 5 0 0 0 0 86 , 5 6 5 0 81 3 LI N E T R A N S - P R I M A Y D E M A N D D5 0 77 2 , 4 4 3 1,0 3 4 1, 4 8 13 9 0 0 0 81 4 LI N E T R A N S - P R I M A R Y C U S T C5 0 42 2 , 5 4 9 1.6 7 7 12 7 19 9 0 0 0 81 5 LI N E T R A N S - S E C O N D D I R E C T DA 3 8 28 1 , 8 7 0 0 0 0 0 21 , 4 0 8 0 81 6 LI N E T R A N S - S E C O N D D E M A D 06 0 3, 1 4 6 , 4 7 2 4, 8 0 8 6, 9 0 4 64 6 0 0 0 81 7 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 1, 7 2 1 , 2 1 4 6, 8 3 6 51 6 81 1 0 0 0 81 8 LI N E S - S E C O N D A R Y D E M A N D D3 0 3, 5 3 5 , 5 5 7 7, 3 0 3 10 , 4 8 6 98 1 0 0 0 81 9 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1. 9 3 , 0 5 5 7, 9 4 60 0 94 2 0 0 0 82 0 SE R V I C E S CW 3 6 9 1, 0 3 4 , 9 5 8 0 0 0 0 10 1 0 82 1 ME T E R S CW 3 7 0 12 , 8 5 7 , 3 7 0 20 5 47 2 3, 4 0 4 2, 9 4 6 3, 8 2 4 16 , 0 9 2 82 2 ST R E E T L I G H T S DA 3 7 3 96 9 , 5 B 2 0 96 , 8 2 6 0 0 0 0 82 3 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 3, 1 8 1 , 4 5 1 10 , 4 0 0 78 6 1, 2 3 4 0 0 0 82 4 82 5 CU S T O M E R A C C O U N T I N G 82 6 ME T E R R E A I N G CW 9 0 2 7, 1 0 0 , 7 6 9 0 0 0 42 2 42 2 42 2 B2 7 CU S T O M E R A C C O U N T S CW 9 3 16 , 2 9 0 , 5 6 5 84 , 2 3 0 4, 8 4 8 7, 6 1 8 44 9 44 9 44 9 82 8 UN C O L L E C T I B L E S CW 9 0 1, 8 7 7 , 8 0 5 0 0 0 0 0 0 82 9 MI S C C1 0 0 0 0 0 0 0 0 83 0 83 1 CO N S U M E R I N F O R M A T I O N 83 2 CU S T O M E R A S S I S T C1 0 6, 2 2 2 , 1 9 1 24 , 6 9 7 1, 8 6 4 2, 9 2 9 13 13 13 83 3 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 83 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 83 5 MI S C C1 0 0 0 0 0 0 0 0 83 6 83 7 MI S C E L L A E O U S 83 8 DE M A N D D9 9 U 0 0 0 0 0 0 0 83 9 EN E R G Y E9 9 U 0 0 0 0 0 0 0 84 CU S T O M E R C1 0 0 0 0 0 0 0 0 84 1 RE V E N U E R0 2 0 0 0 0 0 0 0 84 2 OT H E R IN T F U N D 22 , 6 1 0 0 0 0 0 0 0 84 3 SU B S T A T I O N C I A C CIA C 0 0 0 0 0 0 0 84 84 5 TO T A L S PA G E 3 C 52 2 , 7 3 4 , 2 9 2 65 7 , 4 9 4 1,5 2 0 , 6 5 7 14 6 , 8 6 5 5, 4 9 6 , 0 9 3 4, 9 7 6 , 3 8 3 18 , 9 0 1 , 0 8 2 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pa s e a u , M i c r o n Pa g e 3 9 of 73 84 ID A H O P O W E R Ç O M P A N Y PA G E 3D 84 7 3Ç P / 1 2 Ç p ç L A S S Ç O S T O F S E R V I Ç E S T U D Y 84 8 TW E L V E M O N T H S E N D I N G D E Ç E M B E R 3 1 , 2 0 0 8 84 9 - T A B / Æ 1 4 . D E P R E C I A m O N E X P E N S E - AL L O Ç A T I O N T O C L A S S E S 85 0 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 85 1 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 85 2 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 85 3 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 85 4 DE M A N D - B A S E - L O A D T O T A L 28 , 8 7 3 , 5 7 6 85 5 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 9, 1 8 4 , 6 8 5 3,2 5 6 , 9 3 9 12 1 , 2 6 9 21 3 , 6 8 4 1, 7 9 5 , 9 3 6 0 98 4 , 5 8 9 2, 3 7 3 , 4 0 8 85 6 DE M A N D - P e a k D1 0 P 14 , 7 1 1 , 9 3 9 5,5 2 1 , 3 9 1 20 5 , 9 6 7 36 1 , 9 1 4 3,0 4 5 , 3 7 1 0 1, 6 6 9 , B 0 5 3, 1 6 6 , 0 0 9 85 7 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 19 , 6 8 8 , 8 9 2 9,4 1 2 , 7 6 6 28 8 , 7 3 6 57 4 , 5 8 4 4,6 9 4 , 8 4 4 5, 7 7 5 2, 7 3 4 , 3 2 8 62 3 , 6 6 9 85 6 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 85 9 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 86 0 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 86 1 0 86 2 TR A N S M I S S I O N 0 86 3 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 86 4 DE M A N D - T R A N S M I S S I O N D1 3 15 , 2 0 7 , 8 0 1 6, 4 4 0 , 5 0 4 21 2 , 9 0 9 40 6 , 0 4 8 3,3 6 3 , 9 6 6 1, 5 2 1 1, 9 0 7 , 0 5 8 1, 9 7 0 , 9 3 1 86 5 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 86 DE M A N D - D I R E C T DA 3 5 0 9 92 0 0 32 0 0 0 0 86 7 0 86 DI S T R I B U T I O N 0 86 9 SU B S T A T I O N S . G E N E R A L D2 0 4, 0 5 9 , 7 9 3 1,7 0 3 , 5 3 6 60 , 5 9 6 97 , 7 6 4 84 8 , 7 5 7 2, 0 6 40 7 , 6 7 5 92 5 , 4 3 1 87 0 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 11 0 , 7 9 2 0 0 0 0 0 40 9 0 87 1 LIN E S . P R I M A R Y D E M A N D D2 0 8, 4 0 4 , 4 9 7 3, 5 2 6 , 6 2 5 12 5 , 4 4 4 20 2 , 3 8 9 1,7 5 7 , 0 7 8 4, 2 7 7 84 3 , 9 6 1 1,9 1 5 , 8 0 7 87 2 LIN E S - P R I M A R Y C U S T O M E R C2 0 4, 5 9 7 , 5 1 0 3, 8 5 1 , 5 5 6 30 6 , 6 3 9 1,4 3 6 26 2 , 6 7 6 0 1. 0 9 2 15 2 , 3 2 1 87 3 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 7 39 0 , 9 1 7 0 0 67 , 2 4 8 0 11 , 7 8 4 27 1 , 9 5 7 0 87 4 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 80 7 , 8 0 9 33 8 , 9 6 6 12 , 0 5 7 19 , 4 5 3 16 8 , 8 8 4 41 1 81 , 1 1 8 18 4 , 1 4 0 B7 5 LIN E T R A N S - P R I M A R Y C U S T C5 0 44 1 , 8 9 5 37 0 , 1 9 7 29 , 4 7 3 13 8 25 , 2 4 7 0 10 5 14 , 6 4 1 87 6 LI N E T R A S - S E C O N D D I R E C T DA 3 8 29 4 , 7 7 5 0 0 76 , 1 6 9 0 0 19 6 , 2 1 8 0 87 7 LIN E T R A N S . S E C O N D D E M A N D 06 0 3, 2 9 0 , 5 2 8 1,5 7 6 , 2 0 2 56 . 0 6 7 0 78 5 , 3 1 5 1, 9 1 2 1,8 5 2 85 6 , 2 5 8 87 8 LI N E T R N S - S E C O N D C U S T O M E R C6 0 1, 8 0 0 , 0 1 7 1, 5 0 8 , 7 8 7 12 0 , 1 2 1 0 10 2 , 8 9 9 0 4 59 , 6 6 9 87 9 LIN E S - S E C O N D A R Y D E M A N D D3 0 1, 5 0 0 , 2 8 7 97 1 , 4 4 3 34 , 5 5 5 0 48 4 , 0 0 4 1, 1 7 8 1,1 4 1 0 88 0 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 82 0 , 7 0 2 71 1 , 5 0 4 56 , 6 4 0 4B , 5 2 5 0 2 0 88 1 SE R V I C E S CW 3 9 1, 8 0 4 , 6 1 6 1,4 6 8 , 3 8 2 12 7 , 8 5 3 2, 7 7 1 12 4 , 4 8 6 0 6, 5 0 9 74 , 4 3 9 88 2 ME T E R S CW 3 7 0 4, 0 1 9 , 2 9 9 1, 9 5 4 , 0 8 6 34 3 , 5 8 69 , 8 7 8 1,0 5 6 , 0 9 7 21 70 , 8 9 6 51 6 , 3 1 4 B8 3 ST R E E T L I G H T S DA 3 7 3 17 5 , 4 9 7 0 0 66 6 0 0 14 0 88 4 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 31 , 8 7 9 21 , 9 9 6 1,7 5 1 8 1, 5 0 0 5,6 2 2 6 87 0 88 5 0 88 6 CU S T O M E R A C C O U N T I N G 0 88 7 ME T E R R E A D I N G CW 9 0 0 0 0 0 0 0 0 8B CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 88 9 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 89 0 MI S C C1 0 0 0 0 0 0 0 0 0 89 1 0 89 2 CO N S U M E R I N F O R M A T I O N 0 89 3 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 89 4 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 89 5 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 89 6 MIS C C1 0 0 0 0 0 0 0 0 0 89 7 0 89 8 MIS C E L L A N E O U S 0 89 9 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 90 0 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 90 1 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 90 2 RE V E N U E R0 2 0 0 0 0 0 0 0 0 90 3 OT H E R R0 1 0 0 0 0 0 0 0 0 90 4 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 90 5 90 6 TO T A L S PA G E 3D 91 , 3 4 , 2 1 9 42 , 6 3 4 , 9 0 1 2, 1 0 3 , 6 6 8 2, 0 9 , 1 6 4 18 , 5 6 5 , 5 8 4 34 , 5 6 9, 1 7 8 , 7 4 0 12 , 8 3 3 , 9 0 7 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - Q - 1 0 Pe s e a u , M i c r o n Pa g e 40 0 1 7 3 B4 ID A H O P O W E R C O M P A N Y PA G E 3D 84 7 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 84 8 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 84 9 - T A B L E 1 4 . D E P R E C l A T T O N E X P E N S E - AL L O C A T I O N T O C L A S S E S 85 0 (I ) (J ) (K ) (L ) (M ) (N ) 85 1 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 85 2 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 85 3 (4 0 ) (4 1 ) (4 2 ) 85 4 DE M A N D - B A S E - L O A D T O T A L 28 , 8 7 3 , 5 7 6 85 5 DE M A N D - B a s e . l o a d S u m m e r D1 0 B S 9,1 8 4 , 6 8 5 5, 7 7 5 0 2, 8 8 7 75 , 0 7 1 69 , 2 9 7 28 5 , 8 4 8 85 6 DE M A N D - P e a k D1 0 P 14 , 7 1 1 , 9 3 9 11 , 7 7 0 0 2, 9 4 2 12 6 , 5 2 3 11 7 , 6 9 6 48 2 , 5 5 2 85 7 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 19 , 6 8 8 , 8 9 2 20 , 2 1 2 20 , 2 1 2 5, 7 7 5 29 1 , 6 2 3 21 9 , 4 3 9 79 6 , 9 1 1 85 8 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 85 9 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 86 0 EN E R G Y _ N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 86 1 B6 2 TR A N S M I S S I O N 0 86 3 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 86 4 DE M A N D - T R A S M I S S I O N D1 3 15 , 2 0 7 , 8 0 1 13 , 6 8 7 9, 1 2 5 3,0 4 2 17 7 , 9 3 1 14 5 , 9 9 5 55 5 , 0 8 5 86 5 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 B6 6 DE M A N D . D I R E C T DA 3 5 0 9 92 0 0 0 0 60 0 86 7 86 8 DI S T R I B U T I O N 86 9 SU B S T A T I O N S - G E N E R A L 02 0 4, 0 5 9 , 7 9 3 5,4 3 5 7, 8 0 3 73 0 0 0 0 87 0 SU B S T A T I O N S - D I R E C T DA 3 6 2 11 0 , 7 9 2 0 0 0 0 8, 8 8 0 10 1 , 5 0 3 87 1 LI N E S . P R I M A R Y DE M A N D 02 0 8, 4 0 4 , 4 9 7 11 , 2 5 1 16 , 1 5 4 1,5 1 1 0 0 0 87 2 LI N E S - P R I M A Y C U S T O M E R C2 0 4, 5 9 7 , 5 1 0 18 , 2 4 8 1, 3 7 7 2,1 8 4 0 0 0 87 3 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 39 0 , 9 1 7 0 0 0 0 39 , 9 2 8 0 87 4 LI N E T R A N S . P R I M A R Y D E M A N D D5 0 80 7 , 8 0 9 1,0 8 1 1, 5 5 14 5 0 0 0 87 5 LI N E T R A N S - P R I M A R Y C U S T C5 0 44 1 , 8 9 5 1,7 5 4 13 2 20 8 0 0 0 87 6 LI N E T R A N S . S E C O N D D I R E C T DA 3 6 8 29 4 , 7 7 5 0 0 0 0 22 , 3 8 8 0 87 7 LI N E T R A N S - S E C O N D D E M A N D 06 0 3, 2 9 0 , 5 2 8 5,0 2 8 7, 2 2 0 67 5 0 0 0 87 8 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 1,8 0 0 , 0 1 7 7,1 4 8 54 0 84 8 0 0 0 87 9 LI N E S - S E C O N D A R Y D E M A N D 03 0 1,5 0 0 , 2 8 7 3,0 9 9 4, 4 5 0 41 6 0 0 0 B8 0 LI N E S . S E C O N D A R Y C U S T O M E R C3 0 B2 0 , 7 0 2 3, 3 7 1 25 4 40 0 0 0 0 88 1 SE R V I C E S CW 3 6 9 1, 8 0 4 , 6 1 6 0 0 0 0 17 5 0 88 2 ME T E R S CW 3 7 0 4,0 1 9 , 2 9 9 84 14 7 1, 0 6 92 1 1,1 9 5 5, 0 3 0 88 3 ST R E E T L I G H T S DA 3 7 3 17 5 , 4 9 7 0 17 4 , 8 1 8 0 0 0 0 88 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 31 , 8 7 9 10 4 B 12 0 0 0 88 5 8B CU S T O M E R A C C O U N T I N G 88 7 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 88 8 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 B8 9 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 89 0 MI S C C1 0 0 0 0 0 0 0 0 89 1 89 2 CO N S U M E R I N F O R M A T I O N 89 3 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 89 4 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 89 5 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 89 6 MIS C C1 0 0 0 0 0 0 0 0 89 7 89 8 MI S C E L L A N E O U S 89 9 DE M A N D D9 9 U 0 0 0 0 0 0 0 90 0 EN E R G Y E9 9 U 0 0 0 0 0 0 0 90 1 CU S T O M E R C1 0 0 0 0 0 0 0 0 90 2 RE V E N U E R0 2 0 0 0 0 0 0 0 90 3 OT H E R R0 1 0 0 0 0 0 0 0 90 4 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 90 5 90 TO T A L S PA G E 3D 91 , 3 4 4 , 2 1 9 10 8 , 0 2 7 24 3 , 7 9 1 22 , 8 2 0 67 2 , 0 6 9 62 5 , 0 5 3 2, 2 2 6 , 9 2 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - O - 1 0 Pe s e a u , M i c r n Pa g e 4 1 o f 73 90 7 ID A H O P O W E R C O M P A N Y PA G E 3 E 90 8 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 90 9 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 91 0 - T A B L E 1 5 . A M O R T I T I O N O F U M I T E D T E R M P L A N T - AL L O C A T I O N T O C L A S S E S 91 1 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 91 2 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 91 3 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 91 4 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 91 5 DE M A D . B A S E - L O A D T O T A L 2, 2 9 5 , 1 3 3 91 6 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 73 0 , 0 8 2 25 8 , 8 9 1 9, 6 4 0 16 , 9 8 4 14 2 , 7 5 7 0 78 , 2 6 4 18 8 , 6 6 0 91 7 DE M A N D - P e a k D1 0 P 96 1 , 5 3 8 36 , 8 6 5 13 , 4 6 2 23 , 6 5 4 19 9 , 0 3 8 0 10 9 , 1 3 5 20 6 , 9 2 3 91 8 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 1,5 6 5 , 0 5 1 74 6 , 2 1 3 22 , 9 5 1 45 , 6 7 3 37 3 , 1 8 9 45 9 21 7 , 3 4 9 49 , 5 7 5 91 9 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 92 0 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 92 1 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 92 2 0 92 3 TR A N S M I S S I O N 0 92 4 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 92 5 DE M A D - T R A N S M I S S I O N D1 3 1,2 6 8 , 4 3 0 53 7 , 1 8 0 17 , 7 5 8 33 , 8 6 7 28 0 , 5 7 7 12 7 15 9 , 0 6 1 16 4 , 3 8 8 92 6 DE M A N D - S U B T R A S M I S S I O N D1 5 0 0 0 0 0 0 0 0 92 7 DE M A N D - D I R E C T DA 3 5 0 9 7 0 0 2 0 0 0 0 92 8 0 92 9 DI S T R I B U T I O N 0 93 0 SU B S T A T I O N S - G E N E R A 02 0 38 0 , 9 1 4 15 9 , 8 3 6 5,6 8 5 9, 1 7 3 79 , 6 3 6 19 4 38 , 2 5 1 86 , 8 3 0 93 1 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 36 , 5 2 0 0 0 0 0 0 13 5 0 93 2 LIN E S - P R I M A R Y D E M A N D 02 0 53 3 , 9 3 1 22 4 , 0 4 7,9 6 9 12 , 8 5 8 11 1 , 6 2 6 27 2 53 , 6 1 6 12 1 , 7 1 0 93 3 LIN E S - P R I M A R Y C U S T O M E R C2 0 29 2 , 0 7 6 24 4 , 6 6 19 , 4 8 1 91 16 , 6 8 8 0 69 9,6 7 7 93 4 LIN E S - S E C O N D A R Y D I R E C T DA 3 7 30 , 8 0 3 0 0 5, 2 9 9 0 92 9 21 , 4 2 9 0 93 5 LIN E T R A N S - P R I M A R Y D E M A N D 05 0 79 , 0 6 9 33 , 1 7 8 1,1 8 0 1,9 0 4 16 , 5 3 0 40 7, 9 4 0 18 , 0 2 4 93 6 LI N E T R A S - P R I M A R Y C U S T C5 0 43 , 2 5 3 36 , 2 3 5 2, 8 8 5 14 2,4 7 1 0 10 1,4 3 3 93 7 LI N E T R A S - S E C O N D D I R E C T DA 3 6 28 , 8 5 3 0 0 7, 4 5 5 0 0 19 , 2 0 6 0 93 8 LI N E T R A S - S E C O N D D E M A N D 06 0 32 2 , 0 6 0 15 4 , 2 8 0 5,4 8 8 0 76 , 8 6 7 18 7 18 1 83 , 8 1 1 93 9 LI N E T R A S - S E C O N D C U S T O M E R C8 0 17 6 , 1 8 7 14 7 , 6 8 2 11 , 7 5 8 0 10 , 0 7 2 0 0 5, 8 4 0 94 0 LI N E S - S E C O N D A R Y D E M A D D3 0 10 8 , 4 3 9 70 , 2 1 5 2, 4 9 8 0 34 , 9 8 3 85 82 0 94 1 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 59 , 3 2 0 51 , 4 2 7 4, 0 9 4 0 3, 5 0 7 0 0 0 94 2 SE R V I C E S CW 3 6 9 10 9 , 2 0 4 88 , 8 5 8 7,7 3 7 16 8 7,5 3 3 0 39 4 4, 5 0 5 94 3 ME T E R S CW 3 7 0 10 8 , 8 8 5 52 , 9 3 7 9,3 0 8 1,8 9 3 28 , 6 1 0 1 1, 9 2 1 13 , 9 8 7 94 4 ST R E E T L I G H T S DA 3 7 3 7,8 6 0 0 0 30 0 0 1 0 94 5 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 4.9 9 8 3, 4 4 27 5 1 23 5 88 1 1 13 6 94 0 94 7 CU S T O M E R A C C O U N T I N G 0 94 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 94 9 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 95 0 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 95 1 MIS C C1 0 0 0 0 0 0 0 0 0 95 2 0 95 3 CO N S U M E R I N F O R M A T I O N 0 95 4 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 95 5 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 95 6 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 95 7 MI S C C1 0 0 0 0 0 0 0 0 0 95 8 0 95 9 MI S C E L L A E O U S 0 96 0 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 96 1 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 96 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 96 RE V E N U E R0 2 0 0 0 0 0 0 0 0 96 4 OT H E R R0 1 0 0 0 0 0 0 0 0 96 5 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 96 6 96 7 TO T A L S PA G E 3 E 6, 8 4 7 , 5 0 2 3, 1 7 1 , 9 7 6 14 2 , 1 6 8 15 9 , 0 6 1, 3 8 4 , 3 2 0 3,1 7 4 70 7 , 0 4 95 5 , 4 9 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - Q 1 0 Pe s e a u , M i c r o n Pa g e 42 o f 73 90 7 ID A H O P O W E R C O M P A N Y PA G E 3 E 90 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 90 9 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 91 0 - T A B L E 1 5 . A M O R T I Z A T l O N O F U M I T E D T E R M P L N T - AL L O C A T I O N T O C L A S S E S 91 1 (I ) (J ) (K ) (L ) (M ) (N ) 91 2 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F I C SC SC SC 91 3 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E J I N L JR S I M P L O T MI C R O N 91 4 (4 0 ) (4 1 ) (4 2 ) 91 5 DE M A N D - B A S E - L O A D T O T A L 2,2 9 5 , 1 3 3 91 6 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 73 0 , 0 8 2 45 9 0 23 0 5, 9 6 7 5,5 0 8 22 , 7 2 2 91 7 DE M A N D - P e a k D1 0 P 96 1 , 5 3 8 76 9 0 19 2 8, 2 6 9 7,6 9 2 31 , 5 3 8 91 8 DE M A N D - B a s e - l o a d N o n - 5 u m m e r D1 0 B N S 1, 5 6 5 , 0 5 1 1, 6 0 7 1,6 0 7 45 9 23 , 1 8 1 17 , 4 4 3 63 , 3 4 91 9 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 92 0 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 92 1 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 92 2 92 3 TR N S M I S S I O N 0 92 4 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 92 5 DE M A N D - T R A N S M I S S I O N D1 3 1, 2 6 8 , 4 3 0 1,1 4 2 76 1 25 4 14 , 8 4 1 12 , 1 7 7 46 , 2 9 B 92 6 DE M A D - S U B T R N S M I S S I O N D1 5 0 0 0 0 0 0 0 92 7 DE M A D - D I R E C T DA 3 5 0 9 7 0 0 0 0 4 0 92 8 92 9 DI S T R I B U T I O N 93 0 SU B S T A T I O N S - G E N E R A L D2 0 38 0 , 9 1 4 51 0 73 2 68 0 0 0 93 1 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 36 , 5 2 0 0 0 0 0 2, 9 2 7 33 , 4 5 9 93 2 LI N E S - P R I M A Y D E M A N D D2 0 53 3 , 9 3 1 71 5 1,0 2 6 96 0 0 0 93 LI N E S - P R I M A R Y C U S T O M E R C2 0 29 2 , 0 7 6 1,1 5 9 87 13 7 0 0 0 93 4 LI N E S - S E C O N D A R Y D I R E C T DA 3 7 30 , 8 0 3 0 0 0 0 3, 1 4 6 0 93 5 LI N E T R A S - P R I M A Y D E M A D 05 0 79 , 0 6 9 10 6 15 2 14 0 0 0 93 6 LI N E T R A S - P R I M A Y C U S T C5 0 43 , 2 5 3 17 2 13 20 0 0 0 93 7 LI N E T R A S - S E C O N D D I R E C T DA 3 8 28 , B 5 3 0 0 0 0 2, 1 9 1 0 93 8 LI N E T R A S - S E C O N D D E M A N D 06 0 32 2 , 0 8 0 49 2 70 7 66 0 0 0 93 9 LI N E T R A S - S E C O N D C U S T O M E R C6 0 17 6 , 1 B 7 70 0 53 83 0 0 0 94 0 LI N E S - S E C O N D A R Y D E M A N D D3 0 10 8 , 4 3 9 22 4 32 2 30 0 0 0 94 1 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 59 , 3 2 0 24 4 18 29 0 0 0 94 2 SE R V I C E S CW 3 9 10 9 , 2 0 4 0 0 0 0 11 0 94 3 ME T E R S CW 3 7 0 10 8 , 6 6 5 2 4 29 25 32 13 6 94 ST R E E T L I G H T S DA 3 7 3 7, 6 6 0 0 7, 8 3 0 0 0 0 0 94 5 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 4, 9 9 8 16 1 2 0 0 0 94 6 94 7 CU S T O M E R A C C O U N T I N G 94 8 ME T E R R E A D I N G CW 9 2 0 0 0 0 0 0 0 94 9 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 95 0 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 95 1 MI S C C1 0 0 0 0 0 0 0 0 95 2 95 3 CO N S U M E R I N F O R M A T I O N 95 4 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 95 5 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 95 6 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 95 7 MI S C C1 0 0 0 0 0 0 0 0 95 6 95 9 MI S C E L L A N E O U S 96 0 DE M A N D D9 9 U 0 0 0 0 0 0 0 96 1 EN E R G Y E9 9 U 0 0 0 0 0 0 0 96 2 CU S T O M E R C1 0 0 0 0 0 0 0 0 96 3 RE V E N U E R0 2 0 0 0 0 0 0 0 96 OT H E R R0 1 0 0 0 0 0 0 0 96 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 96 96 7 TO T A L S PA G E 3 E 6, 8 4 7 , 5 0 2 8, 3 1 6 13 , 3 1 3 1, 7 1 0 52 , 2 8 3 51 , 1 3 3 19 7 , 4 9 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 43 of 73 96 ID A H O P O W E R C O M P A N Y PA G E 3 F 96 9 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 97 0 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 97 1 - T A B L E 1 6 - T A X E S O T H E R T H A N I N C O M E - AL L O C A T I O N T O C L A S S E S 97 2 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 97 3 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 97 4 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 97 5 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 97 6 DE M A N D - B A S E - L O A D T O T A L 4,3 2 0 , 5 0 3 97 7 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 1, 3 7 4 , 3 5 2 48 7 , 3 5 3 18 , 1 4 8 31 , 9 7 2 26 8 , 7 3 5 0 14 7 , 3 2 9 35 5 , 1 4 5 97 8 DE M A N D - P e a k D1 0 P 2,4 5 2 , 6 3 9 92 0 , 4 7 5 34 , 3 3 7 60 , 3 3 5 50 7 , 6 9 6 0 27 8 , 3 7 5 52 7 , 8 0 8 97 9 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 2,9 4 6 , 1 5 1 1, 4 0 8 , 4 8 43 , 2 0 5 85 , 9 7 8 70 2 , 5 1 4 86 4 40 9 , 1 5 2 93 , 3 2 3 98 0 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 98 1 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 98 2 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 0 98 3 0 96 4 TR A N S M I S S I O N 0 98 5 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 98 6 DE M A N D - T R N S M I S S I O N D1 3 3,2 4 5 , 7 0 8 1, 3 7 4 , 5 5 7 45 , 4 4 0 86 , 8 6 0 71 7 , 9 5 1 32 5 40 7 , 0 1 2 42 0 , 6 4 98 7 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 98 8 DE M A N D - D I R E C T DA 3 5 0 17 0 0 6 0 0 0 0 98 9 0 99 0 DI S T R I B U T I O N 0 99 1 SU B S T A T I O N S - G E N E R A L D2 0 93 9 , 4 3 2 39 4 , 1 9 7 14 , 0 2 2 22 , 6 2 3 19 6 , 4 0 1 47 8 94 , 3 3 6 21 4 , 1 4 4 99 2 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 24 , 7 3 9 0 0 0 0 0 91 0 99 3 LI N E S - P R I M A R Y D E M A N D D2 0 1,4 6 0 , 7 4 8 61 2 , 9 4 7 21 , 8 0 3 35 , 1 7 6 30 5 , 3 9 0 74 3 14 6 , 6 8 5 33 2 , 9 7 8 99 4 LI N E S - P R I M A R Y C U S T O M E R C2 0 79 9 , 0 7 2 86 9 , 4 2 2 53 , 2 9 6 25 0 45 , 6 5 5 0 19 0 26 , 4 7 4 99 5 LI N E S - S E C O N D A R Y D I R E C T DA 3 7 84 , 2 7 2 0 0 14 , 4 9 7 0 2, 5 4 0 58 , 6 2 8 0 99 6 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 21 6 , 3 2 0 90 , 7 7 0 3, 2 2 9 5,2 0 9 45 , 2 2 5 11 0 21 , 7 2 2 49 , 3 1 0 99 7 LI N E T R A N S - P R I M A R Y C U S T C5 0 11 8 , 3 3 3 99 , 1 3 4 7, 8 9 2 37 6, 7 6 1 0 28 3,9 2 1 99 8 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 78 , 9 3 7 0 0 20 , 3 9 7 0 0 52 , 5 4 0 99 9 LI N E T R A N S - S E C O N D D E M A N D 06 0 88 1 , 1 5 8 42 2 , 0 8 5 15 , 0 1 4 0 21 0 , 2 9 6 51 2 49 6 22 9 , 2 9 4 10 0 0 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 48 2 , 0 2 0 40 4 , 0 3 2 32 , 1 6 7 0 27 , 5 5 5 0 1 15 , 9 7 9 10 0 1 LI N E S - S E C O N D A R Y D E M A D D3 0 29 6 , 6 7 2 19 2 , 0 9 7 6, 8 3 3 0 95 , 7 0 9 23 3 22 6 0 10 0 2 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 16 2 , 2 8 9 14 0 , 6 9 5 11 , 2 0 1 0 9,5 9 5 0 0 0 10 0 3 SE R V I C E S CW 3 9 29 8 , 7 6 5 24 3 , 0 9 9 21 , 1 6 7 45 9 20 , 6 0 0 1, 0 7 8 12 , 3 2 4 10 0 ME T E R S CW 3 7 0 29 7 , 8 9 2 14 4 , B 2 8 25 , 4 6 5 5, 1 7 9 78 , 2 7 3 2 5, 2 5 5 38 , 2 6 7 10 0 5 ST R E E T L I G H T S DA 3 7 3 21 , 5 0 4 0 0 82 0 0 2 0 10 0 6 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 13 , 6 7 3 9,4 3 4 75 1 4 64 3 2, 4 1 1 3 37 3 10 0 7 0 10 0 8 CU S T O M E R A C C O U N T I N G 0 10 0 9 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 10 1 0 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 10 1 1 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 10 1 2 MI S C C1 0 0 0 0 0 0 0 0 0 10 1 3 0 10 1 4 CO N S U M E R I N F O R M A T I O N 0 10 1 5 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 10 1 6 SA E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 10 1 7 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 10 1 8 MI S C C1 0 0 0 0 0 0 0 0 0 10 1 9 0 10 2 0 MI S C E L L A N E O U S 0 10 2 1 DE M A D D9 9 U 0 0 0 0 0 0 0 0 10 2 2 EN E R G Y E9 9 U 1, 9 6 2 , 3 5 1 72 6 , 0 8 5 27 , 3 2 1 58 , 8 1 7 45 7 , 4 7 3 85 4 30 4 , 4 2 1 22 2 , 3 8 3 10 2 3 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 10 2 4 RE V N U E R0 2 0 0 0 0 0 0 0 0 10 2 5 OT H E R R0 1 0 0 0 0 0 0 0 0 10 2 6 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 10 2 7 10 2 8 TO T A L S PA G E 3 F 18 . 1 5 7 , 0 4 5 8, 3 3 9 , 6 9 4 38 1 , 2 8 8 42 7 , 6 7 9 3, 6 9 6 , 4 8 2 9,0 7 2 1, 9 2 7 , 5 7 2 2, 5 4 2 , 3 6 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 44 of 73 96 ID A H O P O W E R C O M P A N Y PA G E 3 F 96 9 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 97 0 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 97 1 - T A B L E 1 6 . T A X E S O T H E R T H A N I N C O M E - AL L O C A n O N T O C L A S E S 97 2 (I ) (J ) (K ) (L ) (M ) (N ) 97 3 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 97 4 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E t I N L JR S I M P L O T MI C R O N 97 5 (4 0 ) (4 1 ) (4 2 ) 97 6 DE M A N D - B A S E - L O A D T O T A L 4,3 2 0 , 5 0 3 97 7 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 1, 3 7 4 , 3 5 2 86 4 0 43 2 11 , 2 3 3 10 , 3 6 9 42 , 7 7 3 97 8 DE M A N D - P e a k D1 0 P 2,4 5 2 , 6 3 9 1, 9 6 2 0 49 1 21 , 0 9 3 19 , 6 2 1 80 , 4 4 7 97 9 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 2, 9 4 6 , 1 5 1 3,0 2 4 3, 0 2 4 86 4 43 , 6 3 7 32 , 8 3 6 11 9 , 2 4 6 98 0 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 98 1 EN E R G Y . S u m m e r E1 0 S 0 0 0 0 0 0 0 98 2 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 98 3 98 TR A N S M I S S I O N 0 98 5 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 98 6 DE M A N D - T R A N S M I S S I O N D1 3 3, 2 4 5 , 7 0 8 2, 9 2 1 1,9 4 7 64 9 37 , 9 7 5 31 , 1 5 9 11 8 , 4 6 8 98 7 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 98 8 DE M A N D - D I R E C T DA 3 5 0 9 17 0 0 0 0 11 0 98 9 99 0 DI S T R I B U T I O N 99 1 SU B S T A T I O N S - G E N E R A L D2 0 93 9 , 4 3 2 1,2 5 8 1, 8 0 6 16 9 0 0 0 99 2 SU B S T A T I O N S - D I R E C T DA 3 0 2 24 , 7 3 9 0 0 0 0 1, 9 8 3 22 , 8 6 5 99 3 LI N E S - P R I M A R Y D E M A D 02 0 1, 4 6 , 7 4 8 1,9 5 5 2, 8 0 8 26 3 0 0 0 99 4 LI N E S - P R I M A R Y C U S T O M E R C2 0 79 9 , 0 7 2 3, 1 7 2 23 9 37 6 0 0 0 99 5 LI N E S - S E C O N D A R Y D I R E C T DA . 6 4 7 84 , 2 7 2 0 0 0 0 8, 6 0 8 0 99 6 LI N E T R N S - P R I M A R Y D E M A N D 05 0 21 6 , 3 2 0 29 0 41 6 39 0 0 0 99 7 LI N E T R A N S - P R I M A R Y C U S T C5 0 11 8 , 3 3 3 47 0 35 56 0 0 0 99 8 LI N E T R S - S E C O N D D I R E C T DA 3 6 8 78 , 9 3 7 0 0 0 0 5,9 9 5 0 99 9 LI N E T R A S - S E C O N D D E M A N D D6 0 88 1 , 1 5 8 1,3 4 7 1, 9 3 3 18 1 0 0 0 10 0 0 LI N E T R A S - S E C O N D C U S T O M E R C6 0 48 2 , 0 2 0 1,9 1 4 14 4 22 7 0 0 0 10 0 1 LI N E S - S E C O N D A R Y D E M A N D D3 0 29 , 6 7 2 61 3 88 0 82 0 0 0 10 0 2 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 16 2 , 2 8 9 66 7 50 79 0 0 0 10 0 3 SE R V I C E S CW 3 6 9 29 8 , 7 6 5 0 0 0 0 29 0 10 0 ME T E R S CW 3 7 0 29 7 , 8 9 2 5 11 79 68 89 37 3 10 0 5 ST R E E T L I G H T S DA 3 7 3 21 , 5 0 4 0 21 , 4 2 1 0 0 0 0 10 0 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 13 , 6 7 3 45 3 5 0 0 0 10 0 7 10 0 8 CU S T O M E R A C C O U N T I N G 10 0 9 ME T E R R E A I N G CW 9 0 2 0 0 0 0 0 0 0 10 1 0 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 10 1 1 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 10 1 2 MI S C C1 0 0 0 0 0 0 0 0 10 1 3 10 1 4 CO N S U M E R I N F O R M A T I O N 10 1 5 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 10 1 6 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 10 1 7 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 10 1 8 MI S C C1 0 0 0 0 0 0 0 0 10 1 9 10 2 0 MI S C E L L A N E O U S 10 2 1 DE M A N D D9 9 U 0 0 0 0 0 0 0 10 2 2 EN E R G Y E9 9 U 1,9 6 2 , 3 5 1 2, 4 0 3, 1 6 6 60 3 30 , 8 2 0 27 , 1 7 5 10 0 , 8 3 4 10 2 3 CU S T O M E R C1 0 0 0 0 0 0 0 0 10 2 4 RE V E N U E R0 2 0 0 0 0 0 0 0 10 2 5 OT H E R R0 1 0 0 0 0 0 0 0 10 2 6 SU B S T A T I O N C I A C CIA C 0 0 0 0 0 0 0 10 2 7 10 2 8 TO T A L S PA G E 3 F 18 , 1 5 7 , 0 4 5 22 , 9 0 5 37 , B B 5 4, 5 9 5 14 4 , 8 2 7 13 7 , 8 7 4 48 , 8 0 6 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - o - 1 0 Pa s e a u , M i c r n Pa g e 4 5 0 1 7 3 10 2 9 ID A H O P O W E R C O M P A N Y PA G E 3 G 10 3 0 3C P I 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 10 3 1 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 10 3 2 - T A B L E 1 7 . R E G U L A T O R Y D E B t R E D I T S - AL L O C A T I O N T O C L A S S E S 10 3 3 (A ) (B ) (C ) (D ) (E l (F ) (G ) (H ) 10 3 4 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 10 3 5 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 10 3 6 (1 ) (7 ) (9 - P ) (9 - S l (1 5 ) (1 9 - P ) (2 4 - S ) 10 3 7 DE M A N D - B A S E - L O A D T O T A L 0 10 3 8 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 10 3 9 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 10 4 0 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 10 4 1 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 10 4 2 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 10 4 3 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 0 10 4 0 10 4 5 TR A S M I S S I O N 0 10 4 6 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 10 4 7 DE M A D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 10 4 8 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 10 4 9 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 10 5 0 0 10 5 1 DI S T R I B U T I O N 0 10 5 2 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 10 5 3 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 10 5 4 LI N E S - P R I M A R Y D E M A N D D2 0 0 0 0 0 0 0 0 0 10 5 5 LI N E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 0 10 5 6 LI N E S - S E C O N D A R Y D I R E C T DA 3 7 0 0 0 0 0 0 0 0 10 5 7 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 10 5 8 LI N E T R A S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 10 5 9 LI N E T R A S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 10 6 0 LI N E T R A N S - S E C O N D D E M A D 06 0 0 0 0 0 0 0 0 0 10 6 1 LI N E T R A S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 10 6 2 LI N E S - S E C O N D A R Y D E M A N D 03 0 0 0 0 0 0 0 0 0 10 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 0 10 6 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 0 10 6 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 10 6 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 0 10 6 7 IN S T A L L O N C U S T P R E M I S E S CW l N S T A L 0 0 0 0 0 0 0 0 10 6 8 0 10 6 9 CU S T O M E R A C C O U N T I N G 0 10 7 0 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 10 7 1 CU S T O M E R A C C O U N T S CW 9 3 0 0 0 0 0 0 0 0 10 7 2 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 10 7 3 MI S C C1 0 0 0 0 0 0 0 0 0 10 7 4 0 10 7 5 CO N S U M E R I N F O R M A T I O N 0 10 7 6 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 10 7 7 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 10 7 8 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 10 7 9 MI S C C1 0 0 0 0 0 0 0 0 0 10 8 0 0 10 8 1 MI S C E L L A N E O U S 0 10 6 2 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 10 8 3 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 10 8 4 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 10 6 5 RE V E N U E R0 2 0 0 0 0 0 0 0 0 10 8 6 OT H E R R0 1 0 0 0 0 0 0 0 0 10 8 7 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 10 8 8 10 8 9 TO T A L S PA G E 3 G 0 0 0 0 0 0 0 0 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 4 6 o f 73 10 2 9 ID A H O P O W E R C O M P A N Y PA G E 3 G 10 3 0 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 10 3 1 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 10 3 2 - T A B L E 1 7 . R E G U L A T O R Y D E B I T S R E D I T - AL L O C A T I O N T O C L A S S E S 10 3 3 (I ) (J ) (K ) (L ) (M ) (N ) 10 3 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 10 3 5 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 10 3 6 (4 0 ) (4 1 ) (4 2 ) 10 3 7 DE M A N D - B A S E - L O A D T O T A L 0 10 3 8 DE M A N D - B a s e l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 10 3 9 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 10 4 0 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 10 4 1 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 10 4 2 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 10 4 3 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 10 4 10 4 5 TR A N S M I S S I O N 0 10 4 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 10 4 7 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 10 4 8 DE M A D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 10 4 9 DE M A D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 10 5 0 10 5 1 DI S T R I B U T I O N 10 5 2 SU B S T A T I O N S - G E N E R A 02 0 0 0 0 0 0 0 0 10 5 3 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 10 5 4 LI N E S - P R I M A R Y D E M A N D 02 0 0 0 0 0 0 0 0 10 5 5 LI N E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 10 5 6 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 10 5 7 LI N E T R A S - P R I M A R Y D E M A N D 05 0 0 0 0 0 0 0 0 10 5 8 LI N E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 10 5 9 LI N E T R A S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 10 6 LI N E T R N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 10 6 1 LI N E T R A N S - S E C O N D C U S T O M E R ce o 0 0 0 0 0 0 0 10 6 2 LI N E S - S E C O N D A R Y D E M A D D3 0 0 0 0 0 0 0 0 10 6 3 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 10 6 4 SE R V I C E S CW 3 9 0 0 0 0 0 0 0 10 6 5 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 10 6 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 10 6 7 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 0 0 0 0 0 0 0 10 6 8 10 6 9 CU S T O M E R A C C O U N T I N G 10 7 0 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 10 7 1 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 10 7 2 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 10 7 3 MI S C C1 0 0 0 0 0 0 0 0 10 7 4 10 7 5 CO N S U M E R I N F O R M A T I O N 10 7 6 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 10 7 7 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 10 7 8 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 10 7 9 MI S C C1 0 0 0 0 0 0 0 0 10 8 0 10 8 1 MI S C E L L A N E O U S 10 8 2 DE M A N D D9 9 U 0 0 0 0 0 0 0 10 8 3 EN E R G Y E9 9 U 0 0 0 0 0 0 0 10 8 4 CU S T O M E R C1 0 0 0 0 0 0 0 0 10 8 5 RE V E N U E R0 2 0 0 0 0 0 0 0 10 8 6 OT H E R R0 1 0 0 0 0 0 0 0 10 8 7 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 10 8 8 10 8 9 TO T A L S PA G E 3 G 0 0 0 0 0 0 0 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 47 0 1 7 3 10 9 0 ID A H O P o w e R C O M P A N Y PA G E 3 H 10 9 1 3C P / 1 2 C P C L A S S C O S T O F s e R v i c e S T U D Y 10 9 2 TW e L v e M O N T H S e N D I N G D e c e M B e R 3 1 , 2 0 0 8 10 9 3 - T A B L E 1 8 . P R O V I S I O N S F O R D E F E R R E D I N C O M E T A X E S - AL L O C A n O N T O C L A S s e s 10 9 4 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 10 9 5 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 10 9 6 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 10 9 7 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - ) 10 9 8 DE M A D - B A S E - L O A D T O T A L 4, 5 3 3 , 5 0 5 10 9 9 DE M A N D - B a s e - o a d S u m m e r D1 0 B S 1, 4 4 2 , 1 0 8 51 1 , 3 7 9 19 , 0 4 1 33 , 5 4 28 1 , 9 8 4 0 15 4 , 5 9 3 37 2 , 6 5 4 11 0 0 DE M A N D - P e a k D1 0 P 1, 8 9 9 , 2 9 7 71 2 , 8 0 6 26 , 5 9 0 46 , 7 2 3 39 3 , 1 5 5 0 21 5 , 5 7 0 40 8 , 7 2 9 11 0 1 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 3,0 9 1 , 3 9 7 1, 4 7 7 , 9 2 3 45 , 3 3 5 90 , 2 1 7 73 7 , 1 4 8 90 7 42 9 , 3 2 3 97 , 9 2 4 11 0 2 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 11 0 3 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 11 0 4 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 11 0 5 0 11 0 6 TR A N S M I S S I O N 0 11 0 7 DE M A D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 11 0 8 DE M A N D - T R A N S M I S S I O N D1 3 2, 5 0 5 , 4 9 0 1, 0 6 1 , 0 7 5 35 , 0 7 7 66 , 8 9 7 55 4 , 2 1 4 25 1 31 4 , 1 8 8 32 4 , 7 1 2 11 0 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 11 1 0 DE M A N D - D I R E C T DA 3 5 0 9 13 0 0 5 0 0 0 0 11 1 1 0 11 1 2 DI S T R I B U T I O N 0 11 1 3 SU B S T A T I O N S - G E N E R A L 02 0 67 1 , 6 5 0 28 1 , 8 3 2 10 , 0 2 5 16 , 1 7 4 14 0 , 4 1 8 34 2 67 , 4 4 6 15 3 , 1 0 3 11 1 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 13 , 0 1 6 0 0 0 0 0 48 0 11 1 5 LIN E S - P R I M A R Y D E M A N D D2 0 1,0 5 4 , 6 5 8 44 2 , 5 4 7 15 , 7 4 2 25 , 3 9 7 22 0 , 4 9 1 53 7 10 5 , 9 0 6 24 0 , 4 1 0 11 1 6 LIN E S - P R I M A R Y C U S T O M E R C2 0 57 6 , 9 2 9 48 3 , 3 2 2 38 , 4 7 9 18 0 32 , 9 6 3 0 13 7 19 , 1 1 4 11 1 7 LI N E S - S E C O N D A R Y D I R E C T DA 3 8 4 7 60 , 8 4 0 0 10 , 4 6 7 0 1, 8 3 4 42 , 3 2 9 0 11 1 8 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 15 6 , 1 8 3 65 , 5 3 6 2, 3 3 1 3, 7 6 1 32 , 6 5 2 79 15 , 6 8 4 35 , 6 0 2 11 1 9 LIN E T R A N S - P R I M A R Y C U S T C5 0 85 , 4 3 7 71 , 5 7 4 5,6 9 8 27 4,8 8 1 0 20 2, 8 3 1 11 2 0 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 56 , 9 9 2 0 0 14 , 7 2 7 0 0 37 , 9 3 7 0 11 2 1 LIN E T R A N S - S E C O N D D E M A N D D6 0 63 6 , 1 9 5 30 4 , 7 4 5 10 , 8 4 0 0 15 1 , 8 3 4 37 0 35 8 16 5 , 5 5 0 11 2 2 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 34 , 0 1 8 29 1 , 7 1 1 23 , 2 2 4 0 19 , 8 9 5 0 1 11 , 5 3 7 11 2 3 LIN E S - S E C O N D A R Y D E M A N D D3 0 21 4 , 1 9 7 13 6 , 6 9 4 4,9 3 3 0 69 , 1 0 2 16 8 16 3 0 11 2 4 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 11 7 . 1 7 2 10 1 , 5 8 2 8,0 8 7 0 6, 9 2 8 0 0 0 11 2 5 SE R V I C E S CW 3 9 21 5 , 7 0 8 17 5 , 5 1 8 15 , 2 8 2 33 1 14 , 8 8 0 0 77 8 8,8 9 8 11 2 6 ME T E R S CW 3 7 0 21 5 , 0 7 8 10 4 , 5 6 18 , 3 8 6 3,7 3 9 56 , 5 1 3 1 3, 7 9 4 27 , 6 2 9 11 2 7 ST R E E T L I G H T S DA 3 7 3 15 , 5 2 6 0 0 59 0 0 1 0 11 2 8 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 9,8 7 2 6, 8 1 2 54 2 3 46 5 1,7 4 1 2 26 9 11 2 9 0 11 3 0 CU S T O M E R A C C O U N T I N G 0 11 3 1 ME T E R R E A I N G CW 9 0 2 0 0 0 0 0 0 0 0 11 3 2 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 11 3 3 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 0 11 3 4 MI S C C1 0 0 0 0 0 0 0 0 0 11 3 5 0 11 3 6 CO N S U M E R I N F O R M A T I O N 0 11 3 7 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 11 3 8 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 11 3 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 11 4 0 MI S C C1 0 0 0 0 0 0 0 0 0 11 4 1 0 11 4 2 MI S C E L L A N E O U S 0 11 4 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 11 4 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 11 4 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 11 4 6 RE V E N U E R0 2 0 0 0 0 0 0 0 0 11 4 7 OT H E R R0 1 0 0 0 0 0 0 0 0 11 4 8 SU B S T A T I O N C I A C CIA C 0 0 0 0 0 0 0 0 11 4 9 11 5 0 TO T A L S PA G E 3 H 13 , 3 B 5 , 7 8 1 6,2 3 1 , 6 2 0 27 9 , 6 1 4 31 2 , 2 5 3 2, 7 1 7 , 5 2 1 6,2 2 9 1, 3 8 8 , 2 7 8 1, 8 6 8 , 9 6 0 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E . . 8 - 1 0 Pa s e a u , M i c r o n Pa g e 48 0 1 7 3 10 9 0 ID A H O P O W E R C O M P A N Y PA G E 3 H 10 9 1 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 10 9 2 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 10 9 3 - T A B L E 1 8 . P R O V I S I O N S F O R D E F E R R E D I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 10 9 4 (I) (J ) (K ) (L ) (M ) (N ) 10 9 5 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 10 9 6 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 10 9 7 (4 0 ) (4 1 ) (4 2 ) 10 9 8 DE M A N D - B A S E - L O A D T O T A L 4, 5 3 3 , 5 0 5 10 9 9 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 1, 4 4 2 , 1 0 B 90 7 0 45 3 11 , 7 8 7 10 , 8 8 0 44 , B 8 2 11 0 0 DE M A N D - P e a k D1 0 P 1, 8 9 9 , 2 9 7 1, 5 1 9 0 38 0 16 , 3 3 4 15 , 1 9 4 62 , 2 9 7 11 0 1 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 3, 0 9 1 , 3 9 7 3, 1 7 3 3,1 7 3 90 7 45 , 7 8 8 34 , 4 5 5 12 5 , 1 2 5 11 0 2 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 11 0 3 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 11 0 4 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 11 0 5 11 0 6 TR A N S M I S S I O N 0 11 0 7 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 11 0 8 DE M A N D - T R A S M I S S I O N D1 3 2,5 0 5 , 4 9 0 2, 2 5 5 1,5 0 3 50 1 29 , 3 1 4 24 , 0 5 3 91 , 4 5 0 11 0 9 DE M A N D - S U B T R N S M I S S I O N D1 5 0 0 0 0 0 0 0 11 1 0 DE M A N D - D I R E C T DA 3 5 0 9 13 0 0 0 0 9 0 11 1 1 11 1 2 DI S T R I B U T I O N 11 1 3 SU B S T A T I O N S - G E N E R A L D2 0 67 1 , 6 5 0 89 9 1,2 9 1 12 1 0 0 0 11 1 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 13 , 0 1 6 0 0 0 0 1,0 4 3 11 , 9 2 5 11 1 5 LI N E S - P R I M A R Y D E M A N D D2 0 1, 0 5 4 , 6 5 8 1, 4 1 2 2, 0 2 7 19 0 0 0 0 11 1 6 LI N E S - P R I M A R Y C U S T O M E R C2 0 57 6 , 9 2 9 2,2 9 0 17 3 27 2 0 0 0 11 1 7 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 60 , 8 4 0 0 0 0 6, 2 1 5 0 11 1 8 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 15 6 , 1 8 3 20 9 30 0 2B 0 0 0 11 1 9 LI N E T R A N S - P R I M A R Y C U S T C5 0 85 , 4 3 7 33 9 26 40 0 0 0 11 2 0 LI N E T R A S - S E C O N D D I R E C T DA 3 8 56 , 9 9 2 0 0 0 0 4, 3 2 9 0 11 2 1 LI N E T R A S - S E C O N D D E M A N D 06 0 63 6 , 1 9 5 97 2 1,3 9 6 13 1 0 0 0 11 2 2 LI N E T R A N S - S E C O N D C U S T O M E R CS O 34 , 0 1 8 1, 3 8 2 10 4 16 4 0 0 0 11 2 3 LI N E S - S E C O N D A R Y D E M A N D D3 0 21 4 , 1 9 7 44 2 63 5 59 0 0 0 11 2 4 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 11 7 , 1 7 2 48 1 36 57 0 0 0 11 2 5 SE R V I C E S CW 3 6 9 21 5 , 7 0 8 0 0 0 0 21 0 11 2 6 ME T E R S CW 3 7 0 21 5 , 0 7 8 3 8 57 49 64 26 9 11 2 7 ST R E E T L I G H T S DA 3 7 3 15 , 5 2 6 0 15 , 4 6 0 0 0 0 11 2 8 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 9,8 7 2 32 2 4 0 0 0 11 2 9 11 3 0 CU S T O M E R A C C O U N T I N G 11 3 1 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 11 3 2 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 11 3 3 UN C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 11 3 4 MI S C C1 0 0 0 0 0 0 0 0 11 3 5 11 3 6 CO N S U M E R I N F O R M A T I O N 11 3 7 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 11 3 6 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 11 3 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 11 4 0 MI S C C1 0 0 0 0 0 0 0 0 11 4 1 11 4 2 MI S C E L L A N E O U S 11 4 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 11 4 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 11 4 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 11 4 8 RE V E N U E R0 2 0 0 0 0 0 0 0 11 4 7 OT H E R R0 1 0 0 0 0 0 0 0 11 4 8 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 11 4 9 11 5 0 TO T A L S PA G E 3 H 13 , 3 8 5 , 7 8 1 16 , 3 1 7 26 , 1 4 1 3, 3 6 10 3 , 2 7 3 96 , 2 6 2 33 5 , 9 4 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - e - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 4 9 of 73 11 5 1 ID A H O P O W E R C O M P A N Y PA G E 31 11 5 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 11 5 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 11 5 4 - T A B L E 1 9 . IN V E S T M E N T T A X C R E D I T A D J U S T M E N T - AL L O C A T I O N T O C L A S S E S 11 5 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 11 5 6 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 11 5 7 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 11 5 8 (1 ) (7 ) (9 - P ) (9 - 5 ) (1 5 ) (1 9 - P ) (2 4 - S ) 11 5 9 DE M A N D - B A S E - L O A D T O T A L 95 0 , 0 4 5 11 6 0 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 30 2 , 2 0 9 10 7 , 1 6 5 3, 9 9 0 7,0 3 0 59 . 0 9 3 0 32 , 3 9 7 78 , 0 9 11 6 1 DE M A N D - P e a k D1 0 P 39 8 , 0 1 8 14 9 , 3 7 6 5, 5 7 2 9, 7 9 1 82 , 3 9 0 0 45 , 1 7 5 85 , 6 5 4 11 6 2 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 64 7 , 8 3 6 30 9 , 7 1 5 9, 5 0 0 18 , 9 0 6 15 4 , 4 7 7 19 0 89 , 9 6 9 20 , 5 2 1 11 6 3 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 11 6 4 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 11 6 5 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 11 6 6 0 11 6 7 TR A S M I S S I O N 0 11 6 8 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 11 6 9 DE M A N D - T R A N S M I S S I O N D1 3 52 5 , 0 5 3 22 2 , 3 6 0 7,3 5 1 14 , 0 1 9 11 6 , 1 4 2 53 65 , 8 4 2 68 , 0 4 7 11 7 0 DE M A D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 11 7 1 DE M A N D - D I R E C T DA 3 5 0 9 3 0 0 1 0 0 0 0 11 7 2 0 11 7 3 DI S T R I B U T I O N 0 11 7 4 SU B S T A T I O N S - G E N E R A D2 0 14 0 , 7 5 1 59 , 0 6 1 2, 1 0 1 3, 3 8 9 29 , 4 2 6 72 14 , 1 3 4 32 , 0 8 4 11 7 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 2,7 2 8 0 0 0 0 0 10 0 11 7 6 LI N E S - P R I M A R Y D E M A N D D2 0 22 1 , 0 1 5 92 , 7 4 1 3,2 9 9 5, 3 2 2 46 , 2 0 6 11 2 22 , 1 9 4 50 , 3 8 0 11 7 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 12 0 , 9 0 2 10 1 , 2 8 5 8, 0 6 38 6,9 0 8 0 29 4, 0 0 6 11 7 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 12 , 7 5 1 0 0 2, 1 9 3 0 38 4 8, 8 7 1 0 11 7 9 LI N E T R A N S - P R I M A R Y D E M A N D 05 0 32 , 7 3 0 13 , 7 3 4 48 9 78 8 6,8 4 3 17 3. 2 8 7 7, 4 6 1 11 8 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 17 , 9 0 4 14 , 9 9 9 1,1 9 4 6 1, 0 2 3 0 4 59 3 11 8 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 11 , 9 4 3 0 0 3, 0 8 6 0 0 7, 9 5 0 0 11 8 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 13 3 , 3 2 2 63 , 8 6 3 2, 2 7 2 0 31 , 8 1 8 77 75 34 , 6 9 3 11 8 3 LI N E T R A S - S E C O N D C U S T O M E R C6 0 72 , 9 3 1 61 , 1 3 1 4, 8 6 7 0 4,1 6 9 0 0 2, 4 1 8 11 8 4 LI N E S - S E C O N D A R Y D E M A D D3 0 44 , 8 8 7 29 , 0 6 5 1,0 3 4 0 14 , 4 8 1 35 34 0 11 8 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 24 , 5 5 5 21 , 2 8 B 1,6 9 5 0 1, 4 5 2 0 0 0 11 8 6 SE R V I C E S CW 3 6 9 45 , 2 0 4 36 , 7 8 2 3,2 0 3 69 3,1 1 8 0 16 3 1,8 6 5 11 8 7 ME T E R S CW 3 7 0 45 , 0 7 2 21 , 9 1 3 3,8 5 3 78 4 11 , 8 4 3 0 79 5 5, 7 9 0 11 8 8 ST R E E T L I G H T S DA 3 7 3 3,2 5 4 0 0 12 0 0 0 0 11 8 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 2, 0 6 9 1, 4 2 7 11 4 1 97 36 5 0 56 11 9 0 0 11 9 1 CU S T O M E R A C C O U N T I N G 0 11 9 2 ME T E R R E A I N G CW 9 0 2 0 0 0 0 0 0 0 0 11 9 3 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 11 9 4 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 11 9 5 MI S C C1 0 0 0 0 0 0 0 0 0 11 9 6 0 11 9 7 CO N S U M E R I N F O R M A T I O N 0 11 9 8 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 11 9 9 SA l E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 12 0 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 12 0 1 MI S C C1 0 0 0 0 0 0 0 0 0 12 0 2 0 12 0 3 MI S C E L L A N E O U S 0 12 0 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 12 0 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 12 0 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 12 0 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 12 0 8 OT H E R R0 1 0 0 0 0 0 0 0 0 12 0 9 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 12 1 0 12 1 1 TO T A L S PA G E 31 2, 8 0 5 , 1 3 6 1, 3 0 5 , 9 0 4 58 , 5 9 6 65 , 4 3 6 56 9 , 4 8 6 1, 3 0 5 29 0 , 9 2 9 39 1 , 6 6 1 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - O - 1 0 Pe s e a u , M i c r n Pa g e 5 0 o f 73 11 5 1 ID A H O P O W E R C O M P A N Y PA G E 31 11 5 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 11 5 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 11 5 4 - T A B L E 1 9 - I N V E S T M E N T T A X C R E D I A D J U S T M E N - AL L O C A T I O N T O C L A S S E S 11 5 5 (I ) (J ) (K ) (l ) (M ) (N ) 11 5 6 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 11 5 7 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E / I N L JR S I M P l O T MI C R O N 11 5 8 (4 0 ) (4 1 ) (4 2 ) 11 5 9 DE M A N D - B A S E - L O A D T O T A L 95 0 , 0 4 5 11 6 0 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 30 2 , 2 0 9 19 0 0 95 2,4 7 0 2, 2 8 0 9, 4 0 5 11 6 1 DE M A N D - P e a k D1 0 P 39 8 , 0 1 8 31 8 0 80 3, 4 2 3 3. 1 8 4 13 , 0 5 5 11 6 2 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 64 7 , 8 3 66 5 66 5 19 0 9,5 9 5 7, 2 2 0 26 , 2 2 1 11 6 3 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 11 6 4 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 11 6 5 EN E R G Y - N o n - 5 u m m e r E1 0 N S 0 0 0 0 0 0 0 11 6 6 11 6 7 TR A S M I S S I O N 0 11 6 8 DE M A D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 11 6 9 DE M A N D - T R A S M I S S I O N D1 3 52 5 , 0 5 3 47 3 31 5 10 5 6, 1 4 3 5, 0 4 1 19 , 1 6 4 11 7 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 11 7 1 DE M A N D - D I R E C T DA 3 5 0 9 3 0 0 0 0 2 0 11 7 2 11 7 3 DI S T R I B U T I O N 11 7 4 SU B S T A T I O N S - G E N E R A L D2 0 14 0 , 7 5 1 18 8 27 1 25 0 0 0 11 7 5 SU B S T A T I O N S . D I R E C T DA 3 6 0 2 2,7 2 8 0 0 0 0 21 9 2,4 9 9 11 7 6 LI N E S - P R I M A R Y D E M A D D2 0 22 1 , 0 1 5 29 6 42 5 40 0 0 0 11 7 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 12 0 , 9 0 2 48 0 36 57 0 0 0 11 7 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 12 , 7 5 1 0 0 0 0 1, 3 0 2 0 11 7 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 32 , 7 3 0 44 63 6 0 0 0 11 8 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 17 , 9 0 71 5 8 0 0 0 11 8 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 8 11 , 9 4 3 0 0 0 0 90 7 0 11 8 2 LIN E T R A N S - S E C O N D D E M A N D 06 0 13 3 , 3 2 2 20 4 29 3 27 0 0 0 11 8 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 72 , 9 3 1 29 0 22 34 0 0 0 11 8 4 LIN E S - S E C O N D A R Y D E M A N D 03 0 44 , 8 8 7 93 13 3 12 0 0 0 11 8 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 24 , 5 5 5 10 1 B 12 0 0 0 11 8 6 SE R V I C E S CW 3 6 9 45 , 2 0 4 0 0 0 0 4 0 11 8 7 ME T E R S CW 3 7 0 45 , 0 7 2 1 2 12 10 13 56 11 8 8 ST R E E T L I G H T S DA 3 7 3 3, 2 5 4 0 3,2 4 1 0 0 0 0 11 8 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 2,0 6 9 7 1 1 0 0 0 11 9 0 11 9 1 CU S T O M E R A C C O U N T I N G 11 9 2 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 11 9 3 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 11 9 4 UN C O L L E C T I B l E S CW 9 0 4 0 0 0 0 0 0 0 11 9 5 MI S C C1 0 0 0 0 0 0 0 0 11 9 6 11 9 7 CO N S U M E R I N F O R M A T I O N 11 9 8 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 11 9 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 12 0 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 12 0 1 MI S C C1 0 0 0 0 0 0 0 0 12 0 2 12 0 3 MI S C E L L A N E O U S 12 0 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 12 0 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 12 0 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 12 0 7 RE V E N U E R0 2 0 0 0 0 0 0 0 12 0 8 OT H E R R0 1 0 0 0 0 0 0 0 12 0 9 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 12 1 0 12 1 1 TO T A L S PA G E 31 2, 8 0 5 , 1 3 6 3,4 1 9 5, 4 7 8 70 5 21 , 8 4 2 20 , 1 7 3 70 , 4 0 2 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 5 1 o f 7 3 12 1 2 ID A H O P O W E R C O M P A N Y PA G E 3 J 12 1 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 1 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 12 1 5 - T A B L E 2 0 . C O N S T R U C T I N W O R K I N P R O G R E S S - AL L O C A T I O N T O C L A S S E S 12 1 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 12 1 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 1 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 12 1 9 (1 ) (7 ) (9 - P ) (9 - 5 ) (1 5 ) (1 9 - P ) (2 4 - 5 ) 12 2 0 DE M A N D - B A S E - L O A D T O T A L 2, 9 4 7 , 9 1 9 12 2 1 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 93 7 , 7 3 3 33 2 , 5 2 5 12 , 3 8 1 21 , 8 1 5 18 3 . 3 6 1 0 10 0 , 5 2 4 24 2 , 3 1 9 12 2 2 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 12 2 3 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 2, 0 1 0 , 1 8 6 96 1 , 0 2 1 29 , 4 7 9 58 , 6 6 47 9 , 3 3 2 59 0 27 9 , 1 6 8 63 , 6 7 5 12 2 4 EN E R G Y - P O W E R S U P P L Y E1 0 4,3 0 9 , 3 8 9 0 0 0 0 0 0 0 12 2 5 EN E R G Y - S u m m e r E1 0 S 0 40 5 , 0 8 3 15 , 9 4 5 34 , 9 0 6 28 5 , 2 8 2 43 1 17 4 , 0 9 41 8 , 8 7 3 12 2 6 EN E R G Y - N o n - S u m m e r E1 0 N S 0 1, 2 1 0 , 5 0 8 44 , 8 1 8 90 , 4 9 7 72 7 , 4 2 5 1,2 9 3 47 5 , 7 5 7 80 , 5 8 12 2 7 12 2 8 TR A N S M I S S I O N 12 2 9 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 12 3 0 DE M A N D - T R A S M I S S I O N D1 3 0 0 0 0 0 0 0 0 12 3 1 DE M A N D - S U B T R A S M I S S I O N D1 5 0 0 0 0 0 0 0 0 12 3 2 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 12 3 3 12 3 4 DI S T R I B U T I O N 0 12 3 5 SU B S T A T I O N S - G E N E R A D2 0 0 0 0 0 0 0 0 0 12 3 6 SU B S T A T I O N S - D I R E C T DA 3 2 0 0 0 0 0 0 0 0 12 3 7 LI N E S - P R I M A R Y D E M A N D D2 0 0 0 0 0 0 0 0 0 12 3 8 LI N E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 0 12 3 9 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 12 4 0 LI N E T R A N S - P R I M A Y D E M A D 05 0 0 0 0 0 0 0 0 0 12 4 1 LI N E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 12 4 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 12 4 3 LI N E T R N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 0 12 4 4 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 12 4 5 LI N E S - S E C O N D A R Y D E M A D 03 0 0 0 0 0 0 0 0 0 12 4 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 0 12 4 7 SE R V I C E S CW 3 9 0 0 0 0 0 0 0 0 12 4 8 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 12 4 9 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 0 12 5 0 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 0 0 0 0 0 0 0 0 12 5 1 12 5 2 CU S T O M E R A C C O U N T I N G 0 12 5 3 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 12 5 4 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 12 5 5 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 12 5 6 MI S C C1 0 0 0 0 0 0 0 0 0 12 5 7 12 5 8 CO N S U M E R I N F O R M A T I O N 0 12 5 9 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 12 6 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 12 6 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 12 6 2 MI S C C1 0 0 0 0 0 0 0 0 0 12 6 3 12 6 4 MI S C E L L A N E O U S 0 12 6 5 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 12 8 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 12 6 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 12 6 8 RE V E N U E R0 2 0 0 0 0 0 0 0 0 12 6 9 OT H E R R0 1 0 0 0 0 0 0 0 0 12 7 0 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 12 7 1 12 7 2 TO T A L S PA G E 3 J 7, 2 5 7 , 3 0 8 2, 9 0 9 , 1 3 7 10 2 , 6 2 3 20 5 , B 8 1 1, 6 7 5 , 3 9 9 2,3 1 3 1,0 2 9 , 5 4 80 , 4 5 2 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C . E - ü 1 0 Pe s e u , M i c r n Pa g e 5 2 0 1 7 3 12 1 2 ID A H O P O W E R C O M P A N Y PA G E 3 J 12 1 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 1 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 12 1 5 - T A B L E 2 0 . C O N S T R U C T I N W O R K I N P R O G R E S S - AL L O C A T I O N T O C L A S S E S 12 1 6 (I ) (J ) (K ) (L ) (M ) (N ) 12 1 7 FU N C T I O N AL L O C A T I O N TO T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 12 1 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 12 1 9 (4 0 ) (4 1 ) (4 2 ) 12 2 0 DE M A N D - B A S E - L O A D T O T A L 2,9 4 7 , 9 1 9 12 2 1 DE M A N D - B a s e - o a d S u m m e r D1 0 B S 93 7 , 7 3 3 59 0 0 29 5 7, 6 6 5 7.0 7 5 29 , 1 8 4 12 2 2 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 12 2 3 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 2,0 1 0 , 1 8 6 2,0 6 4 2, 0 6 59 0 29 , 7 7 4 22 , 4 0 4 81 , 3 6 3 12 2 4 EN E R G Y - P O W E R S U P P L Y E1 0 4,3 0 9 , 3 8 9 0 0 0 0 0 0 12 2 5 EN E R G Y - S u m m e r E1 0 S 0 1, 2 9 3 1,7 2 4 43 1 14 , 2 2 1 13 , 7 9 0 56 , 4 5 3 12 2 6 EN E R G Y - N o n - S u m m e r E1 0 N S 0 3,8 7 8 5, 1 7 1 86 2 49 , 1 2 7 43 , 0 9 4 15 3 , 8 4 5 12 2 7 12 2 8 TR A N S M I S S I O N 0 12 2 9 DE M A N D . P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 12 3 0 DE M A N D - T R A S M I S S I O N D1 3 0 0 0 0 0 0 0 12 3 1 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 12 3 2 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 12 3 3 12 3 4 DI S T R I B U T I O N 12 3 5 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 12 3 6 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 12 3 7 LI N E S - P R I M A R Y D E M A D D2 0 0 0 0 0 0 0 0 12 3 8 LI N E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 12 3 9 LI N E S - S E C O N D A R Y D I R E C T DA 3 7 0 0 0 0 0 0 0 12 4 0 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 12 4 1 LI N E T R A N S - P R I M A Y C U S T C5 0 0 0 0 0 0 0 0 12 4 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 0 0 0 0 0 0 0 12 4 3 LI N E T R A S - S E C O N D D E M A N D 06 0 0 0 0 0 0 0 12 4 4 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 12 4 5 LI N E S - S E C O N D A R Y D E M A D D3 0 0 0 0 0 0 0 0 12 4 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 12 4 7 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 12 4 8 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 12 4 9 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 12 5 0 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 0 0 0 0 0 0 0 12 5 1 12 5 2 CU S T O M E R A C C O U N T I N G 12 5 3 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 12 5 4 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 12 5 5 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 12 5 6 MI S C C1 0 0 0 0 0 0 0 0 12 5 7 12 5 8 CO N S U M E R I N F O R M T I O N 12 5 9 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 12 6 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 12 6 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 12 6 2 MI S C C1 0 0 0 0 0 0 0 0 12 6 3 12 6 4 MI S C E L L A E O U S 12 6 DE M A N D D9 9 U 0 0 0 0 0 0 0 12 6 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 12 6 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 12 6 8 RE V E N U E R0 2 0 0 0 0 0 0 0 12 6 9 OT H E R R0 1 0 0 0 0 0 0 0 12 7 0 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 12 7 1 12 7 2 TO T A L S PA G E 3 J 7, 2 5 7 , 3 0 8 7, 8 2 4 8, 9 5 9 2,1 7 7 10 0 , 7 8 7 86 , 3 6 3 32 0 , 8 4 5 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E ~ 8 - 1 0 Pe s e a u , M i c r n Pa g e 5 3 of 73 12 7 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 7 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 12 7 5 - T A B L E 2 1 - S T A T E I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 12 7 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 12 7 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 7 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 12 7 9 PR O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 12 8 0 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S (2 8 1 , 1 9 6 ) (9 9 , 7 1 4 ) (3 , 7 1 3 ) (6 , 5 4 1 ) (5 4 , 9 8 4 ) 0 (3 0 , 1 4 4 ) (7 2 , 6 6 4 ) 12 8 1 DE M A N D - P e a k D1 0 P (5 8 , 1 3 0 ) (2 1 7 , 7 2 3 ) (8 , 1 2 2 ) (1 4 , 2 7 1 ) (1 2 0 , 0 8 7 ) 0 (6 5 , 8 4 5 ) (1 2 4 , 8 4 4 ) 12 8 2 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S (6 0 2 , 7 9 0 ) (2 8 8 , 1 7 9 ) (8 , 8 4 0 ) (1 7 , 5 9 1 ) (1 4 3 , 7 3 6 ) (1 7 7 ) (8 3 , 7 1 3 ) (1 9 , 0 9 4 ) 12 8 3 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 12 8 4 EN E R G Y - S u m m e r E1 0 S (5 4 , 3 9 9 ) (1 5 , 4 9 1 ) (6 1 0 ) (1 , 3 3 5 ) (1 0 , 9 0 9 ) (1 6 ) (6 , 6 5 8 ) (1 6 , 0 1 8 ) 12 8 5 EN E R G Y - N o n - S u m m e r E1 0 N S (1 1 0 , 3 9 7 ) (4 6 , 2 9 1 ) (1 , 7 1 4 ) (3 , 4 6 1 ) (2 7 , 8 1 8 ) (4 9 ) (1 8 , 1 9 3 ) (3 , 0 8 2 ) 12 8 6 0 12 8 7 TR A N S M I S S I O N 0 12 8 8 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 12 8 9 DE M A N D - T R A S M I S S I O N D1 3 (7 7 7 , 0 1 4 ) (3 2 9 , 0 6 5 ) (1 0 , 8 7 8 ) (2 0 , 7 4 6 ) (1 7 1 , 8 7 5 ) (7 8 ) (9 7 , 4 3 7 ) (1 0 0 , 7 0 1 ) 12 9 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 12 9 1 DE M A N D - D I R E C T DA 3 5 0 9 (4 ) 0 0 (1 ) 0 0 0 0 12 9 2 0 12 9 3 DI S T R I B U T I O N 0 12 9 4 SU B S T A T I O N S - G E N E R A L D2 0 (2 6 3 , 8 1 4 ) (1 1 0 , 6 9 9 ) (3 , 9 3 8 ) (6 , 3 5 3 ) (5 5 , 1 5 4 ) (1 3 4 ) (2 6 , 4 9 2 ) (6 0 , 1 3 6 ) 12 9 5 SU B S T A T I O N S - D I R E C T DA 3 0 2 (3 2 , 7 7 0 ) 0 0 0 0 0 (1 2 1 ) 0 12 9 6 LI N E S - P R I M A R Y D E M A N D D2 0 (2 7 5 , 8 7 5 ) (1 1 5 , 7 6 0 ) (4 , 1 1 8 ) (6 , 6 4 3 ) (5 7 , 6 7 5 ) (1 4 0 ) (2 7 , 7 0 3 ) (6 2 , 8 8 6 ) 12 9 7 LI N E S - P R I M A Y C U S T O M E R C2 0 (1 5 0 , 9 1 2 ) (1 2 6 , 4 2 6 ) (1 0 , 0 6 5 ) (4 7 ) (8 , 6 2 2 ) 0 (3 6 ) (5 , 0 0 0 ) 12 9 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 4 7 (1 8 , 3 7 8 ) 0 0 (3 , 1 6 1 ) 0 (5 5 4 ) (1 2 , 7 8 5 ) 0 12 9 9 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 (4 3 , 2 5 9 ) (1 8 , 1 5 2 ) (6 4 ) (1 , 0 4 2 ) (9 , 0 4 4 ) (2 2 ) (4 , 3 4 4 ) (9 , 8 6 1 ) 13 0 0 LI N E T R N S - P R I M A R Y C U S T C5 0 (2 3 , 6 6 4 ) (1 9 , 8 2 5 ) (1 , 5 7 8 ) (7 (1 , 3 5 2 ) 0 (6 ) (7 8 4 ) 13 0 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 (1 5 , 7 8 6 ) 0 0 (4 , 0 7 9 ) 0 0 (1 0 , 5 0 8 ) 0 13 0 2 LIN E T R A N S - S E C O N D D E M A N D D6 0 (1 7 6 , 2 1 3 ) (8 4 , 4 0 8 ) (3 , 0 0 2 ) 0 (4 2 , 0 5 5 ) (1 0 2 ) (9 9 ) (4 5 , 8 5 4 ) 13 0 3 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 (9 6 , 3 9 4 ) (8 0 , 7 9 8 ) (6 , 4 3 3 ) 0 (5 , 5 1 0 ) 0 (0 ) (3 , 1 9 5 ) 13 0 4 LIN E S - S E C O N D A R Y D E M A N D D3 0 (5 9 , 7 7 2 ) (3 8 , 7 0 3 ) (1 , 3 7 7 ) 0 (1 9 , 2 8 3 ) (4 7 ) (4 5 ) 0 13 0 5 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 (3 2 , 6 9 7 ) (2 8 , 3 4 7 ) (2 , 2 5 7 ) 0 (1 , 9 3 3 ) 0 (0 ) 0 13 0 6 SE R V I C E S CW 3 6 9 (2 9 , 9 8 9 ) (2 4 , 4 0 1 ) (2 , 1 2 5 ) (4 6 ) (2 , 0 6 9 ) 0 (1 0 8 ) (1 , 2 3 7 ) 13 0 7 ME T E R S CW 3 7 0 (7 8 , 4 6 0 ) (3 8 , 1 4 5 ) (6 , 7 0 7 ) (1 , 3 6 ) (2 0 , 6 1 6 ) (0 ) (1 , 3 8 4 ) (1 0 , 0 7 9 ) 13 0 8 ST R E E T L I G H T S DA 3 7 3 (1 , 8 6 ) 0 0 (7 ) 0 0 (0 ) 0 13 0 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (3 5 ) 0 0 (0 ) 0 (3 5 ) (0 ) 0 13 1 0 0 13 1 1 CU S T O M E R A C C O U N T I N G 0 13 1 2 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 13 1 3 CU S T O M E R A C C O U N T S CW S 0 3 0 0 0 0 0 0 0 0 13 1 4 UN C O L L E C T I B L E S CW S 0 4 (0 ) (0 ) (0 ) 0 (0 ) (0 ) 0 0 13 1 5 MI S C C1 0 0 0 0 0 0 0 0 0 13 1 6 0 13 1 7 CO N S U M E R I N F O R M A T I O N 0 13 1 8 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 13 1 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 13 2 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 13 2 1 MI S C C1 0 0 0 0 0 0 0 0 0 13 2 2 0 13 2 3 MI S C E L L A N E O U S 0 13 2 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 13 2 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 13 2 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 13 2 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 13 2 8 OT H E R IN T F U N D (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 13 2 9 SU B S T A T I O N C I A C CI A C 44 , 3 3 5 28 8 73 2 17 8 32 5 0 14 , 9 1 5 17 9 13 3 0 13 3 1 TO T A L S (3 , 6 6 1 , 4 7 9 ) (1 , 6 8 1 , 8 3 9 ) (7 5 , 3 8 9 ) (8 6 , 5 2 0 ) (7 5 2 , 3 9 8 ) (1 , 3 5 6 ) (3 7 0 , 7 0 7 ) (5 3 5 , 2 5 6 ) Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - Q 8 - 1 0 Pe s e a u , M i c r n Pa g e 5 4 0 1 7 3 12 7 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 7 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 12 7 5 - T A B L E 2 1 . S T A T E I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 12 7 6 (A ) \I (J ) (K ) (L ) (M ) (N ) 12 7 7 FU N C T I O N AL L O C A T I O N T O T A L S UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 12 7 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 12 7 9 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 8 0 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S (2 8 1 . 1 9 6 ) (1 7 7 ) 0 (8 8 ) (2 . 2 9 8 ) (2 , 1 2 2 ) (8 , 7 5 1 ) 12 8 1 DE M A N D - P e a k D1 0 P (5 8 0 , 1 3 0 ) (4 6 ) 0 (1 1 6 ) (4 , 9 8 9 ) (4 , 6 4 1 ) (1 9 , 0 2 8 ) 12 8 2 DE M A D - B a s e - l o a d N o n - S u m m e r D1 0 B N S (6 0 2 , 7 9 0 ) (6 1 9 ) (6 1 9 ) (1 7 7 ) (8 , 9 2 8 ) (6 , 7 1 8 ) (2 4 , 3 9 8 ) 12 8 3 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 12 8 4 EN E R G Y - S u m m e r E1 0 S (6 4 , 3 9 9 ) (4 9 ) (6 6 ) (1 6 ) (5 4 ) (5 2 7 ) (2 , 1 5 9 ) 12 8 5 EN E R G Y - N o n - S u m m e r E1 0 N S (1 1 0 , 3 9 7 ) (1 4 8 ) (1 9 8 ) (3 3 ) (1 , 8 7 9 ) (1 , 6 4 8 ) (5 , 8 8 3 ) 12 8 6 12 8 7 TR A S M I S S I O N 12 8 8 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 12 8 9 DE M A N D - T R A N S M I S S I O N D1 3 (7 7 7 , 0 1 4 ) (6 9 9 ) (4 6 ) (1 5 5 ) (9 , 0 9 1 ) (7 , 4 5 9 ) (2 B , 3 6 1 ) 12 9 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 12 9 1 DE M A N D - D I R E C T DA 3 5 0 9 (4 ) 0 0 0 0 (2 ) 0 12 9 2 12 9 3 DI S T R I B U T I O N 12 9 4 SU B S T A T I O N S - G E N E R A 02 0 (2 6 3 , 8 1 4 ) (3 5 3 ) (S 0 7 ) (4 7 ) 0 0 0 12 9 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (3 2 , 7 7 0 ) 0 0 0 0 (2 , 6 2 6 ) (3 0 , 0 2 3 ) 12 9 6 LI N E S - P R I M A Y D E M A N D 02 0 (2 7 5 , 8 7 5 ) (3 6 9 ) (5 3 0 ) (5 0 ) 0 0 0 12 9 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 (1 5 0 , 9 1 2 ) (5 9 9 ) (4 5 ) (7 1 ) 0 0 0 12 9 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 (1 8 , 3 7 8 ) 0 0 0 0 (1 . 8 7 7 ) 0 12 9 9 LI N E T R A S - P R I M A R Y D E M A N D D5 0 (4 3 , 2 5 9 ) (5 8 ) (8 3 ) (8 ) 0 0 0 13 0 0 LI N E T R N S - P R I M A R Y C U S T C5 0 (2 3 , 6 6 ) (9 4 ) (7 ) (1 1 ) 0 0 0 13 0 1 LI N E T R A S - S E C O N D D I R E C T DA 3 6 (1 5 , 7 8 6 ) 0 0 0 0 (1 , 1 9 9 ) 0 13 0 2 LI N E T R A S - S E C O N D D E M A N D 06 0 (1 7 6 , 2 1 3 ) (2 6 9 ) (3 8 7 ) (3 6 ) 0 0 0 13 0 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 (9 6 , 3 9 4 ) (3 8 3 ) (2 9 ) (4 5 ) 0 0 0 13 0 4 LI N E S - S E C O N D A R Y D E M A D 03 0 (5 9 , 7 7 2 ) (1 2 3 ) (1 7 7 ) (1 7 ) 0 0 0 13 0 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (3 2 , 6 9 7 ) (1 3 4 ) (1 0 ) (1 6 ) 0 0 0 13 0 6 SE R V I C E S CW 3 6 9 (2 9 , 9 8 9 ) 0 0 0 0 (3 ) 0 13 0 7 ME T E R S CW 3 7 0 (7 8 , 4 6 0 ) (1 ) (3 ) (2 1 ) (1 8 ) (2 3 ) (9 B ) 13 0 8 ST R E E T L I G H T S DA 3 7 3 (1 , 8 8 8 ) 0 (1 , 8 6 1 ) 0 0 0 0 13 0 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L (3 5 ) 0 0 0 0 (0 ) 0 13 1 0 13 1 1 CU S T O M E R A C C O U N T I N G 13 1 2 ME T E R R E A I N G CW 9 0 2 0 0 0 0 0 0 0 13 1 3 CU S T O M E R A C C O U N T S CW 9 3 0 0 0 0 0 0 0 13 1 4 UN C O L L E C T I B L E S CW 9 0 4 (0 ) 0 0 0 0 0 0 13 1 5 MI S C C1 0 0 0 0 0 0 0 0 13 1 6 13 1 7 CO N S U M E R I N F O R M A T I O N 13 1 8 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 13 1 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 13 2 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 13 2 1 MI S C C1 0 0 0 0 0 0 0 0 13 2 2 13 2 3 MI S C E L L A N E O U S 13 2 4 DE M A N D D9 9 U , 0 0 0 0 0 0 0 13 2 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 13 2 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 13 2 7 RE V E N U E R0 2 0 0 0 0 0 0 0 13 2 8 OT H E R IN T F U N D (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 13 2 9 SU B S T A T I O N C I A C 0 44 , 3 3 5 1 1 0 0 13 2 27 , 5 8 13 3 0 13 3 1 TO T A L S (3 , 6 6 1 , 4 7 9 ) (4 , 6 4 0 ) (4 , 9 8 7 ) (9 0 8 ) (2 7 , 7 4 7 ) (2 8 , 7 1 5 ) (9 1 , 1 1 8 ) Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pa s e a u , M i c r n Pa g e 5 5 0 1 7 3 13 3 2 ID A H O P O W E R C O M P A N Y 13 3 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 13 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 13 3 5 - T A B L E 2 2 . F E D E R L I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 13 3 6 (A ) (B ) (C ) (0 ) (E ) (F ) (G ) (H ) 13 3 7 FU N C T I O N AL L O C A T I O N TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 13 3 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 13 3 9 PR O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - ) 13 4 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 1, 4 6 , 9 6 51 9 , 1 3 0 19 , 3 2 9 34 , 0 5 6 28 6 , 2 5 8 0 15 6 , 9 3 6 37 8 , 3 0 2 13 4 1 DE M A N D - P e a k D1 0 P 3, 0 2 0 , 2 7 9 1,1 3 3 , 5 1 1 42 , 2 8 4 74 , 2 9 9 62 5 , 1 9 8 0 34 2 , 8 0 2 64 9 , 9 6 4 13 4 2 DE M A D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 3, 1 3 8 , 2 5 1 1,5 0 0 , 3 2 3 46 , 0 2 2 91 , 5 8 4 74 8 , 3 2 0 92 0 43 5 , 8 3 0 99 , 4 0 8 13 4 3 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 13 4 4 EN E R G Y - S u m m e r E1 0 S 28 3 , 2 1 3 80 , 6 4 6 3,1 7 4 6,9 4 9 56 , 7 9 7 86 34 , 8 6 2 83 , 3 9 4 13 4 5 EN E R G Y - N o n - S u m m e r E1 0 N S 57 4 , 7 4 9 24 1 , 0 0 2 8,9 2 3 18 , 0 1 7 14 4 , 8 2 4 25 7 94 , 7 1 9 16 , 0 4 13 4 6 0 13 4 7 TR A N S M I S S I O N 0 13 4 8 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 13 4 9 DE M A N D - T R A N S M I S S I O N 01 3 4, 0 4 5 , 2 9 8 1,7 1 3 , 1 8 4 56 , 6 3 4 10 8 , 0 0 9 89 4 , 8 2 0 40 5 50 7 . 2 B O 52 4 , 2 7 1 13 5 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 13 5 1 DE M A N D - D I R E C T DA 3 5 0 9 19 0 0 7 0 0 0 0 13 5 2 0 13 5 3 DI S T R I B U T I O N 0 13 5 4 SU B S T A T I O N S - G E N E R A L D2 0 1, 3 7 3 , 4 7 1 57 6 , 3 2 5 20 , 5 0 0 33 , 0 7 5 28 7 , 1 4 3 69 9 13 7 , 9 2 1 31 3 , 0 8 3 13 5 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 17 0 , 6 0 9 0 0 0 0 0 62 9 0 13 5 6 LIN E S - P R I M A R Y D E M A N D D2 0 1, 4 3 6 , 2 6 2 60 2 , 6 7 2 21 , 4 3 7 34 , 5 8 7 30 , 2 7 1 73 1 14 4 , 2 2 6 32 7 , 3 9 6 13 5 7 LIN E S - P R I M A R Y C U S T O M E R C2 0 78 5 , 6 7 8 65 8 , 2 0 1 52 , 4 0 2 24 5 44 , 8 8 9 0 18 7 26 , 0 3 0 13 5 8 LIN E S - S E C O N D A R Y D I R E C T DA 3 7 95 , 6 8 0 0 0 16 , 4 5 9 0 2, 8 8 4 66 , 5 6 3 0 13 5 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 22 5 , 2 1 8 94 , 5 0 4 3,3 6 2 5, 4 2 3 47 , 0 8 5 11 5 22 , 6 1 6 51 , 3 3 8 13 6 0 LI N E T R A N S - P R I M A Y c U S T C5 0 12 3 , 2 0 1 10 3 , 2 1 1 8,2 1 7 38 7, 0 3 9 0 29 4,0 8 2 13 6 1 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 82 , 1 8 4 0 0 21 , 2 3 6 0 0 54 , 7 0 6 0 13 6 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 91 7 , 4 0 2 43 9 , 4 4 7 15 , 6 3 1 0 21 8 , 9 4 53 3 51 6 23 8 , 7 2 5 13 6 3 LI N E T R A S - S E C O N D C U S T O M E R C6 0 50 1 , 8 4 42 0 , 6 5 1 33 , 4 9 0 0 28 , 6 8 8 0 1 16 , 6 3 6 13 6 LI N E S - S E C O N D A R Y D E M A D 03 0 31 1 , 1 8 6 20 1 , 4 9 5 7,1 6 7 0 10 0 , 3 9 1 24 4 23 7 0 13 6 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 17 0 , 2 2 8 14 7 , 5 7 9 11 , 7 4 9 0 10 , 0 6 5 0 0 0 13 6 SE R V I C E S CW 3 6 9 15 6 , 1 2 8 12 7 , 0 3 8 11 , 0 6 1 24 0 10 , 7 7 0 0 56 3 6,4 4 0 13 6 7 ME T E R S CW 3 7 0 40 8 , 4 6 0 19 8 , 5 9 3 34 , 9 1 8 7, 1 0 2 10 7 , 3 3 1 2 7, 2 0 5 52 , 4 7 3 13 6 8 ST R E E T L I G H T S DA 3 7 3 9,7 2 5 0 0 37 0 0 1 0 13 6 9 IN S T A L L O N C U S T P R E M I S E S 18 4 0 0 0 0 18 4 0 0 13 7 0 0 13 7 1 CU S T O M E R A C C O U N T I N G 0 13 7 2 ME T E R R E A D I N G CW 9 0 2 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 13 7 3 CU S T O M E R A C C O U N T S CW 9 0 3 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 13 7 4 UN C O L L E C T I B L E S cW 9 0 4 0 0 0 0 0 0 0 (0 ) 13 7 5 MI S C C1 0 0 0 0 0 0 0 0 0 13 7 6 0 13 7 7 CO N S U M E R I N F O R M A T I O N 0 13 7 8 CU S T O M E R A S S I S T C1 0 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 13 7 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 13 8 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 13 8 1 MI S C c1 0 0 0 0 0 0 0 0 0 13 8 2 0 13 8 3 MI S C E L L A N E O U S 0 13 8 4 DE M A D D9 9 U 0 0 0 0 0 0 0 0 13 8 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 13 8 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 13 8 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 13 8 8 OT H E R DA 4 5 4 0 0 0 0 0 0 0 0 13 8 9 SU B S T A T I O N C I A C CI A C (2 3 0 , 8 1 7 ) (1 , 5 0 1 ) (3 , 8 1 1 ) (9 2 6 ) (1 , 6 9 2 ) (1 ) (7 7 , 6 4 8 ) (9 3 2 ) 13 9 0 13 9 1 TO T A L S 19 , 0 6 2 , 4 3 9 8, 7 5 6 , 0 1 1 39 2 , 4 9 2 45 0 , 4 3 9 3, 9 1 7 , 1 4 4 7, 0 5 8 1,9 2 9 , 9 8 1 2,7 8 6 , 6 5 5 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e a u . M i c r o n Pa g e 5 6 o f 73 13 3 2 ID A H O P O W E R C O M P A N Y 13 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 13 3 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 13 3 5 - T A B L E 2 2 . F E D E R A L I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 13 3 6 (A ) (I ) (J ) (K ) (L ) (M ) (N ) 13 3 7 FU N C T I O N AL L O C A T I O N T O T A L S UN M E T E R E D MU N I C I P A L TR A F I C SC SC SC 13 3 8 FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 13 3 9 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 13 4 0 DE M A D - B a s e - l o a d S u m m e r D1 0 B S 1, 4 6 3 , 9 6 5 92 0 0 46 0 11 , 9 6 11 . 0 4 5 45 , 5 6 2 13 4 1 DE M A N D - P e a k D1 0 P 3, 0 2 0 , 2 7 9 2, 4 1 6 0 60 4 25 , 9 7 4 24 , 1 6 2 99 , 0 6 5 13 4 2 DE M A N D - B a s e - l o a d N o n - 5 u m m e r D1 0 B N S 3, 1 3 8 , 2 5 1 3,2 2 2 3,2 2 2 92 0 46 , 4 8 2 34 . 9 7 7 12 7 , 0 2 1 13 4 3 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 13 4 4 EN E R G Y - S u m m e r E1 0 S 28 3 , 2 1 3 25 7 34 3 86 2,8 3 1 2, 7 4 5 11 , 2 3 9 13 4 5 EN E R G Y - N o n - 5 u m m e r E1 0 N S 57 4 , 7 4 9 77 2 1,0 3 0 17 2 9, 7 8 1 B,5 8 0 30 , 6 2 9 13 4 13 4 7 TR A N S M I S S I O N 13 4 8 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 13 4 9 DE M A N D - T R A N S M I S S I O N 01 3 4, 0 4 5 , 2 9 8 3,6 4 1 2, 4 2 7 B0 9 47 , 3 3 0 38 , 8 3 5 14 7 , 6 5 3 13 5 0 DE M A N D - S U B T R A S M I S S I O N D1 5 0 0 0 0 0 0 0 13 5 1 DE M A D - D I R E C T DA 3 5 0 9 19 0 0 0 0 12 0 13 5 2 13 5 3 DI S T R I B U T I O N 13 5 4 SU B S T A T I O N S - G E N E R A D2 0 1, 3 7 3 , 4 7 1 1, 8 3 9 2, 6 4 0 24 7 0 0 0 13 5 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 17 0 , 6 0 9 0 0 0 0 13 , 6 7 4 15 6 , 3 0 6 13 5 6 LI N E S . P R I M A R Y D E M A N D D2 0 1, 4 3 6 , 2 6 2 1, 9 2 3 2, 7 6 1 25 8 0 0 0 13 5 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 78 5 , 6 7 8 3,1 1 8 23 5 37 0 0 0 0 13 5 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 7 95 , 6 8 0 0 0 0 0 9,7 7 3 0 13 5 9 LI N E T R A N S - P R I M A Y D E M A N D 05 0 22 5 , 2 1 8 30 1 43 3 40 0 0 0 13 6 0 LI N E T R A S - P R I M A R Y C U S T C5 0 12 3 , 2 0 1 48 9 37 58 0 0 0 13 6 1 LI N E T R A S - S E C O N D D I R E C T DA 3 8 82 , 1 8 4 0 0 0 0 6, 2 4 2 0 13 6 2 LI N E T R A N S - S E C O N D D E M A D 06 0 91 7 , 4 0 2 1, 4 0 2 2, 0 1 3 18 8 0 0 0 13 6 3 LI N E T R A S - S E C O N D C U S T O M E R C6 0 50 1 , 8 4 6 1, 9 9 3 15 0 23 6 0 0 0 13 6 LI N E S - S E C O N D A R Y D E M A N D D3 0 31 1 , 1 8 6 64 3 92 3 86 0 0 0 13 6 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 17 0 , 2 2 8 69 9 53 83 0 0 0 13 6 SE R V I C E S CW 3 6 9 15 6 , 1 2 8 0 0 0 0 15 0 13 6 7 ME T E R S CW 3 7 0 40 8 , 4 8 0 7 15 10 8 94 12 1 51 1 13 6 8 ST R E E T L I G H T S DA 3 7 3 9,7 2 5 0 9, 6 8 8 0 0 0 0 13 8 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 18 4 0 0 0 0 0 0 13 7 0 13 7 1 CU S T O M E R A C C O U N T I N G 13 7 2 ME T E R R E A D I N G CW 9 0 2 (0 ) 0 0 0 (0 ) (0 ) (0 ) 13 7 3 CU S T O M E R A C C O U N T S CW 9 (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 13 7 4 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 13 7 5 MI S C C1 0 0 0 0 0 0 0 0 13 7 6 13 7 7 CO N S U M E R I N F O R M A T I O N 13 7 8 CU S T O M E R A S S I S T C1 0 (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 13 7 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 13 8 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 13 8 1 MI S C C1 0 0 0 0 0 0 0 0 13 8 2 0 13 8 3 MI S C E L L A E O U S 0 13 6 DE M A N D D9 9 U 0 0 0 0 0 0 0 13 8 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 13 8 CU S T O M E R C1 0 0 0 0 0 0 0 0 13 8 7 RE V E N U E R0 2 0 0 0 0 0 0 0 13 8 8 OT H E R IN T F U N D 0 0 0 0 0 0 0 13 8 9 SU B S T A T I O N C I A C 0 (2 3 0 , 8 1 7 ) (4 ) (5 ) (1 ) 0 (6 8 B ) (1 4 3 , 6 0 8 ) 13 9 0 13 9 1 TO T A L S 19 , 0 6 2 , 4 3 9 23 , 6 3 8 25 , 9 6 3 4, 7 2 6 14 4 , 4 5 8 14 9 , 4 9 5 47 4 , 3 7 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 - 1 0 Pe s e a u , M i c r o n Pa g e 5 7 o f 73 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 - S U M M A R Y O F R A T E B A S E - AL L O C A T I O N T O C L A S S E S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 F U N C T I O N AL L O C A T I O N TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 7 FA C T O R RA T E B A S E RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 D E M A D - B a s e - l o a d S u m m e r D1 0 B S 16 0 , 9 5 6 , 4 8 1 57 , 0 7 6 , 0 4 9 2,1 2 5 , 1 7 2 3, 7 4 4 , 3 5 1 31 , 4 7 2 , 7 8 6 0 17 , 2 5 4 . 3 7 3 41 , 5 9 2 , 6 5 2 10 D E M A D - P e a k D1 0 P 33 2 , 0 6 6 , 3 4 3 12 4 , 6 2 4 , 4 9 9 4,6 4 8 , 9 2 9 8, 1 6 8 , 8 3 2 68 . 7 3 7 , 7 3 3 0 37 , 6 8 9 , 5 3 0 71 , 4 6 0 , 6 7 7 11 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 34 5 , 0 3 6 , 8 5 7 16 4 , 9 5 3 , 8 2 8 5,0 5 9 , 9 3 3 10 , 0 6 9 , 2 6 7 82 , 2 7 4 , 5 1 7 10 1 , 1 9 9 47 , 9 1 7 , 5 6 9 10 , 9 2 9 , 4 5 6 12 E N E R G Y - P O W E R S U P P L Y E1 0 94 , 3 2 9 , 1 3 2 0 0 0 0 0 0 0 13 E N E R G Y - S u m m e r E1 0 S 31 , 1 3 8 , 0 4 6 8, 8 6 , 9 3 8 34 9 , 0 1 8 76 4 , 0 6 6, 2 4 4 , 5 8 9 9, 4 3 3 3,8 1 0 , 8 9 7 9,1 6 8 , 7 9 2 14 E N E R G Y - N o n - S u m m e r E1 0 N S 63 , 1 9 1 , 0 8 5 26 , 4 9 7 , 0 5 3 98 1 , 0 2 3 1,9 8 0 , 9 1 2 15 , 9 2 2 , 7 5 7 28 , 2 9 9 10 , 4 1 3 , 9 3 6 1, 7 6 3 , 9 5 5 15 0 0 0 0 0 0 0 16 T R N S M I S S I O N 17 D E M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 18 D E M A N D - T R A S M I S S I O N 01 3 44 , 7 6 2 , 5 5 8 18 8 , 3 5 6 , 9 4 3 6, 2 2 6 , 6 7 6 11 , 8 7 5 , 1 6 0 98 , 3 8 1 , 4 7 8 44 , 4 7 6 55 , 7 7 3 , 2 2 5 57 , 6 4 1 , 2 2 8 19 D E M A N D - S U B T R N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 20 D E M A N D - D I R E C T DA 3 5 0 9 2, 1 0 7 0 0 73 9 0 0 0 0 21 22 D I S T R I B U T I O N 23 S U B S T A T I O N S - G E N E R A 02 0 15 1 , 0 0 7 , 0 9 7 63 , 3 6 4 , 3 3 9 2, 2 5 3 , 9 1 1 3, 6 3 6 , 4 1 5 31 , 5 7 0 , 1 4 9 76 , 8 4 7 15 , 1 6 3 , 8 0 1 34 , 4 2 2 , 1 0 1 24 S U B S T A T I O N S - D I R E C T DA 3 6 2 18 , 7 5 7 , 7 3 0 0 0 0 0 0 69 , 1 6 8 0 25 L I N E S - P R I M A R Y D E M A D 02 0 15 7 , 9 1 0 , 6 8 5 66 , 2 6 1 , 1 6 5 2,3 5 6 , 9 5 3 3, 8 0 2 , 6 6 1 33 , 0 1 3 , 4 4 1 80 , 3 6 0 15 , 8 5 7 , 0 4 4 35 , 9 9 5 , 7 7 5 26 L I N E S - P R I M A Y C U S T O M E R C2 0 86 , 3 8 1 , 8 3 6 72 , 3 6 6 , 2 3 3 5,7 6 1 , 3 8 9 26 , 9 8 5 4, 9 3 5 , 3 7 6 0 20 , 5 1 6 2, 8 6 1 , 9 3 4 27 L I N E S - S E C O N D A R Y D I R E C T DA 3 6 7 10 , 5 1 9 , 5 5 3 0 0 1,8 0 9 , 6 4 1 0 31 7 , 0 9 4 7, 3 1 8 , 3 5 0 0 28 L I N E T R A N S - P R I M A Y D E M A D D5 0 24 , 7 6 1 , 6 8 6 10 , 3 9 0 , 2 9 2 36 9 , 5 8 9 59 6 , 2 8 8 5, 1 7 6 , 7 7 7 12 , 6 0 1 2, 4 8 6 , 5 1 4 5, 6 4 , 4 3 2 29 L I N E T R A N S - P R I M A Y C U S T C5 0 13 , 5 4 , 3 7 9 11 , 3 4 7 , 6 1 7 90 3 , 4 3 3 4, 2 3 2 77 3 , 9 0 7 0 3, 2 1 7 44 8 , 7 7 5 30 L I N E T R A N S - S E C O N D D I R E C T DA 3 8 9,0 3 5 , 7 1 3 0 0 2, 3 3 4 , 7 9 5 0 0 6, 0 1 4 , 6 5 1 0 31 LI N E T R A S - S E C O N D D E M A N D 06 0 10 0 , 8 6 , 2 8 4 48 , 3 1 5 , 1 9 8 1,7 1 8 , 6 0 3 0 24 , 0 7 2 , 1 8 4 58 , 5 9 6 56 , 7 6 8 26 , 2 4 6 , 7 9 2 32 L I N E T R A N S - S E C O N D C U S T O M E R C6 0 55 , 1 7 5 , 7 5 9 46 , 2 4 8 , 7 2 9 3,6 8 2 , 0 6 2 0 3, 1 5 4 , 1 6 3 0 11 8 1,8 2 9 , 0 4 1 33 L I N E S - S E C O N D A R Y D E M A D D3 0 34 , 2 1 3 , 5 3 9 22 , 1 5 3 , 4 3 7 78 8 , 0 1 2 0 11 , 0 3 7 , 5 5 4 26 , 8 6 7 26 , 0 2 9 0 34 L I N E S - S E C O N D A R Y C U S T O M E R C3 0 18 , 7 1 5 , 8 2 2 16 , 2 2 5 , 6 0 9 1,2 9 1 , 7 9 1 0 1, 1 0 6 , 5 8 0 41 0 35 S E R V I C E S CW 3 6 9 17 , 1 6 5 , 5 6 5 13 , 9 6 7 , 2 9 5 1, 2 1 6 , 1 4 5 26 , 3 6 2 1,1 8 4 , 1 1 0 0 61 , 9 1 7 70 8 , 0 6 9 36 M E T E R S CW 3 7 0 44 , 9 1 0 , 5 5 1 21 , 8 3 4 , 4 2 4 3,8 3 9 , 1 1 8 7B O , 7 9 8 11 . 8 0 0 , 5 3 7 23 9 79 2 , 1 7 5 5, 7 6 9 , 1 5 1 37 S T R E E T L I G H T S DA 3 7 3 1, 0 6 9 , 2 6 9 0 0 4, 0 5 7 0 0 85 0 38 I N S T A L L O N C U S T P R E M I S E S DA 3 7 1 20 , 2 2 6 0 0 2 0 20 , 1 8 9 17 0 39 CW I N S T A L 0 0 0 0 0 0 0 40 C U S T O M E R A C C O U N T I N G 41 ME T E R R E A D I N G CW 9 0 2 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 42 C U S T O M E R A C C O U N T S CW 9 0 3 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 43 U N C O L L E C T I B L E S CW 9 0 0 0 0 0 0 0 0 (0 ) 44 M I S C C1 0 0 0 0 0 0 0 0 0 45 46 C O N S U M E R I N F O R M A T I O N 47 C U S T O M E R A S S I S T C1 0 (0 ) (0 ) (0 ) (0 ) (0 ) 0 (0 ) (0 ) 48 S A L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 49 A D V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 50 M I S C C1 0 0 0 0 0 0 0 0 0 51 52 M I S C E L L A E O U S 53 D E M A N D D9 9 U 0 0 0 0 0 0 0 0 54 E N E R G Y E9 9 U 0 0 0 0 0 0 0 0 55 C U S T O M E R C1 0 0 0 0 0 0 0 0 0 56 R E V N U E R0 2 0 0 0 0 0 0 0 0 57 O T H E R R0 1 0 0 0 0 0 0 0 0 58 S U B S T A T I O N C I A C cl A C (2 5 , 3 7 7 , 3 4 5 ) (1 6 5 , 0 2 8 ) (4 1 9 , 0 1 7 ) (1 0 1 , 7 6 3 ) (1 8 6 , 0 3 8 ) (1 5 7 ) (8 , 5 3 7 , 0 9 9 ) (1 0 2 , 4 6 5 ) 59 60 T O T A L S 2,0 9 5 , 8 3 0 , 8 2 6 96 2 , 6 8 , 6 2 1 43 , 1 5 2 , 7 4 0 49 , 5 2 3 , B O O 43 , 6 7 2 , 6 0 77 6 , 0 4 2 21 2 , 1 9 2 , 8 4 3 30 6 , 3 8 0 , 3 6 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pa s e a u , M i c r n Pa g e 5 8 o f 73 1 ID A H O P O W E R C O M P A N Y 2 3C P 1 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 - S U M M A R Y O F R A T E B A S E - AL L O C A T I O N T O C L A S S E S 5 (I ) (J ) (K ) (L ) (M ) (N ) 6 F U N C T I O N AL L O C A T I O N TO T A L UN M E T E R E D MU N I C I P A L TR F F I C SC SC SC 7 FA C T O R RA T E B A S E GE N S E R V I C E ST L I G H T CO N T R O L DO E I I N L JR S I M P L O T MI C R O N 8 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 9 DE M A N D - B a s e - I , D1 0 B S 16 0 , 9 5 6 , 4 8 1 10 1 , 1 9 9 0 50 , 5 9 9 1,3 1 5 , 5 8 3 1,2 1 4 , 3 8 4 5, 0 0 9 , 3 3 4 10 DE M A N D - P e a k D1 0 P 33 2 , 0 6 , 3 4 26 5 , 6 5 3 0 66 , 4 1 3 2, 8 5 5 , 7 7 1 2, 6 5 6 , 5 3 1 10 , 8 9 1 , 7 7 6 11 DE M A N D - N o t i n D1 0 B N S 34 5 , 0 3 6 , 8 5 7 35 4 , 1 9 5 35 4 , 1 9 5 10 1 , 1 9 9 5, 1 1 0 , 5 3 3 3, 8 4 5 , 5 4 9 13 , 9 6 , 4 1 6 12 EN E R G Y - P O W E E1 0 94 , 3 2 9 , 1 3 2 0 0 0 0 0 0 13 EN E R G Y - S u m m , E1 0 S 31 , 1 3 8 , 0 4 6 28 , 2 9 9 37 , 7 3 2 9, 4 3 3 31 1 , 2 8 6 30 1 , 8 5 3 1,2 3 5 , 7 1 2 14 EN E R G Y - N o n - S i E1 0 N S 63 , 1 9 1 , 0 8 5 84 , 8 9 6 11 3 , 1 9 5 18 , 8 6 1,0 7 5 , 3 5 2 94 3 , 2 9 1 3, 3 6 7 , 5 5 0 15 0 0 0 0 0 0 0 0 16 T R A N S M I S S I O N 17 DE M A N D - P O W E D1 1 0 0 0 0 0 0 0 18 DE M A N D - T R A l D1 3 44 4 , 7 6 2 , 5 5 8 40 0 , 2 6 6 26 , 8 5 8 88 , 9 5 3 5, 2 0 3 , 7 2 2 4, 2 6 9 , 7 2 1 16 , 2 3 3 , 8 3 3 19 DE M A D - S U B T f D1 5 0 0 0 0 0 0 0 20 DE M A N D - D I R E C D A 3 5 0 9 2, 1 0 7 0 0 0 0 1, 3 6 8 0 21 0 22 D I S T R I B U T I O N 0 23 SU B S T A T I O N S - ' D2 0 15 1 , 0 0 7 , 0 9 7 20 2 , 1 4 3 29 0 , 2 3 8 27 , 1 5 2 0 0 0 24 SU B S T A T I O N S . I D A 3 6 0 2 18 , 7 5 7 , 7 3 0 0 0 0 0 1,5 0 3 , 3 8 8 17 , 1 8 5 , 1 7 4 25 LI N E S - P R I M ' t D2 0 15 7 , 9 1 0 , 6 8 5 21 1 , 3 8 5 30 3 , 5 0 7 28 , 3 9 4 0 0 0 26 LI N E S - P R I M A ' t C2 0 86 , 3 8 1 , 8 3 6 34 2 , 8 6 3 25 , 8 7 6 40 , 6 6 3 0 0 0 27 LI N E S - S E C O N D . D A 3 6 4 7 10 , 5 1 9 , 5 5 3 0 0 0 0 1,0 7 4 , 4 6 8 0 28 LI N E T R A N S - P R 05 0 24 , 7 6 1 , 6 8 6 33 , 1 4 7 47 , 5 9 2 4, 4 5 2 0 0 0 29 LI N E T R A N S - P R C5 0 13 . 5 4 5 , 3 7 9 53 , 7 6 4 4, 0 5 8 6,3 7 6 0 0 0 30 LI N E T R A S - S E D A 3 6 8 9, 0 3 5 , 7 1 3 0 0 0 0 68 6 , 2 6 6 0 31 LIN E T R A S - S E 06 0 10 0 , 8 8 , 2 8 4 15 4 , 1 3 4 22 1 , 3 0 6 20 , 7 0 4 0 0 0 32 LIN E T R A N S - S E C6 0 55 , 1 7 5 , 7 5 9 21 9 , 1 2 1 16 , 5 3 7 25 , 9 8 7 0 0 0 33 LIN E S - S E C O N D . D3 0 34 . 2 1 3 , 5 3 9 70 , 6 7 3 10 1 , 4 7 3 9, 4 9 3 0 0 0 34 LI N E S - S E C O N D . C3 0 18 , 7 1 5 , 8 2 2 76 , 8 7 5 5, 8 0 2 9, 1 1 7 0 0 0 35 SE R V I C E S CW 3 9 17 , 1 6 5 , 5 6 5 0 0 0 0 1, 6 6 7 0 36 ME T E R S CW 3 7 0 44 , 9 1 0 , 5 5 1 71 6 1, 6 4 7 11 . 8 8 9 10 , 2 9 2 13 , 3 5 56 , 2 0 9 37 ST R E E T L I G H T S D A 3 7 3 1, 0 6 9 , 2 6 9 0 1,0 6 5 , 1 2 7 0 0 0 0 38 IN S T A L L O N C U S D A 3 7 1 20 , 2 2 6 0 0 0 0 18 0 39 CW I N S T A L 0 0 0 0 0 0 0 40 C U S T O M E R A C C C 0 41 ME T E R R E A D I N G C W 9 0 2 (0 ) 0 0 0 (0 ) (0 ) (0 ) 42 CU S T O M E R A C C C W 9 0 3 (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 43 UN C O L L E C T I B L E C W 9 0 4 0 0 0 0 0 0 0 44 MI S C C1 0 0 0 0 0 0 0 0 45 0 46 C O N S U M E R I N F O R M A T I O N 47 CU S T O M E R A S S I C1 0 (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 48 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 49 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 50 MI S C C1 0 0 0 0 0 0 0 0 51 52 M I S C E L L A N E O U S 53 DE M A N D D9 9 U 0 0 0 0 0 0 0 54 EN E R G Y E9 9 U 0 0 0 0 0 0 0 55 CU S T O M E R C1 0 0 0 0 0 0 0 0 56 RE V N U E R0 2 0 0 0 0 0 0 0 57 OT H E R R0 1 0 0 0 0 0 0 0 58 SU B S T A T I O N C I , Ð CI A c (2 5 , 3 7 7 , 3 4 5 ) (4 1 3 ) (5 9 3 ) (5 6 ) 0 (7 5 , 5 9 9 ) (1 5 , 7 8 9 . 1 1 6 ) 59 0 60 T O T A L S 2,0 9 5 , 8 3 0 , 8 2 6 2, 5 9 8 , 9 3 6 2, 8 5 4 , 5 5 2 51 9 , 6 3 4 15 , 8 8 2 , 5 3 8 16 , 4 3 6 , 2 6 1 52 , 1 5 5 , 8 8 9 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 5 9 0 1 7 3 61 ID A H O P O W E R C O M P A N Y 62 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 64 - S U M M A R Y O F E X E N S E S E X L U D I N G I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 65 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 66 F U N C T I O N AL L O C A T I O N TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 67 FA C T O R EX P E N S E S RE S I D E N T I A L GE N S R V PR I M A Y SE C O N D A R Y LI G H T I N G PR I M A Y SE C O N D A R Y 68 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 69 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 46 , 5 3 1 , 6 7 0 16 , 5 0 0 , 3 8 5 61 4 , 3 7 6 1,0 8 2 , 4 7 2 9, 0 9 8 , 6 1 6 0 4, 9 8 8 , 1 4 8 12 , 0 2 4 , 2 1 6 70 D E M A N D - P e a k D1 0 P 73 , 9 1 7 , 6 4 4 27 , 7 4 1 , 3 6 7 1,0 3 4 , B 5 0 1,8 1 8 , 3 7 9 15 , 3 0 0 , 9 9 4 0 8, 3 8 9 , 6 7 5 15 , 9 0 7 , 1 2 0 71 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 99 , 7 4 6 , 3 3 6 47 , 6 8 7 , 2 8 2 1,4 6 2 , 8 0 0 2, 9 1 0 , 9 7 2 23 , 7 8 5 , 1 2 9 29 , 2 6 6 13 , 8 5 2 , 7 1 7 3, 1 5 9 , 6 4 8 72 E N E R G Y - P O W E R S U P P L Y E1 0 23 7 , 4 9 8 , 0 1 9 0 0 0 0 0 0 0 73 E N E R G Y - S u m m e r E1 0 S 78 , 3 9 8 , 0 9 6 22 . 3 2 4 , 8 1 4 87 8 , 7 4 3 1,9 2 3 , 7 3 4 15 , 7 2 2 , 3 6 9 23 , 7 5 0 9, 5 9 4 , 9 2 0 23 , 0 8 4 , 8 0 7 74 E N E R G Y - N o n - S u m m e r E1 0 N S 15 9 , 0 9 9 , 9 2 3 66 , 7 1 3 , 1 9 4 2, 4 6 9 , 9 7 9 4, 9 8 7 , 4 5 8 40 , 0 8 9 , 6 6 71 , 2 4 9 26 , 2 1 9 , 7 8 1 4, 4 4 1 , 2 1 3 75 76 T R N S M I S S I O N 77 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 78 D E M A N D - T R A N S M I S S I O N D1 3 48 , 7 6 7 , 3 4 6 20 , 6 5 2 , 9 7 1 68 2 , 7 4 3 1,3 0 2 , 0 8 8 10 , 7 8 7 , 3 3 7 4, 8 7 7 6, 1 1 5 , 4 2 5 6, 3 2 0 , 2 4 8 79 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 80 D E M A N D - D I R E C T DA 3 0 9 24 7 0 0 87 0 0 0 0 81 82 D I S T R I B U T I O N 83 SU B S T A T I O N S - G E N E R A L D2 0 17 , 5 3 5 , 9 6 7, 3 5 8 , 2 9 5 26 1 , 7 3 9 42 2 , 2 8 5 3, 6 6 6 , 1 3 9 8, 9 2 4 1,7 6 0 , 9 2 3 3, 9 9 7 , 3 2 7 84 S U B S T A T I O N S - D I R E C T DA 3 6 0 2 1,2 3 7 , 6 7 9 0 0 0 0 0 4, 6 6 0 85 LI N E S - P R I M A R Y D E M A N D 02 0 33 , 0 4 7 , 8 4 7 13 , 8 6 7 , 2 6 2 49 3 , 2 6 8 79 5 , 8 2 8 6, 9 0 9 , 1 1 5 16 , 8 1 8 3, 3 1 8 , 5 9 2 7, 5 3 3 , 2 6 4 86 . L I N E S - P R I M A R Y C U S T O M E R C2 0 18 . 0 7 8 , 1 5 4 15 , 1 4 4 , 9 4 2 1, 2 0 5 , 7 5 4 5, 6 4 1, 0 3 2 , 8 B 5 0 4,2 9 4 59 8 , 9 5 1 87 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 1,4 2 7 , 1 0 3 0 0 24 5 , 4 9 9 0 43 , 0 1 8 99 2 , 8 2 1 0 88 L I N E T R A N S - P R I M A R Y D E M A N D 05 0 2, 0 6 4 , 5 5 3 86 6 , 3 1 1 30 , 8 1 5 49 , 7 1 7 43 1 , 6 2 4 1,0 5 1 20 7 , 3 1 8 47 0 , 6 1 5 89 L I N E T R A N S - P R I M A R Y C U S T c5 0 1,1 2 9 , 3 7 2 94 , 1 2 9 75 , 3 2 5 35 3 64 , 5 2 6 0 26 8 37 , 4 1 7 90 L I N E T R A N S - S E C O N D D I R E C T DA 3 6 8 75 3 , 3 6 9 0 0 19 4 , 6 6 8 0 0 50 1 , 4 8 3 0 91 LI N E T R A S - S E C O N D D E M A N D D6 0 8, 4 0 9 , 7 5 5 4, 0 2 8 , 3 7 3 14 3 , 2 9 2 0 2, 0 0 7 , 0 6 5 4,8 8 6 4,7 3 3 2,1 B 8 , 3 7 7 92 LI N E T R A S - S E C O N D C U S T O M E R C6 0 4, 6 0 0 , 3 8 6 3, 8 6 6 , 0 7 7 30 6 , 9 9 9 0 26 2 , 9 8 4 0 10 15 2 , 5 0 0 93 L I N E S - S E C O N D A R Y D E M A D D3 0 5, 7 0 0 , 0 4 0 3, 6 9 0 , 8 0 4 13 1 , 2 8 4 0 1, 8 3 8 , 8 7 7 4,4 7 6 4,3 3 6 0 94 L I N E S - S E C O N D A R Y C U S T O M E R C3 0 3, 1 1 8 , 0 9 1 2, 7 0 3 , 2 1 7 21 5 , 2 1 5 0 18 4 , 3 5 9 0 7 0 95 S E R V I C E S CW 3 9 3, 5 0 8 , 4 5 6 2, 8 5 , 7 6 4 24 8 , 6 6 7 5, 3 8 8 24 2 , 0 1 9 0 12 , 6 5 5 14 4 , 7 2 2 96 M E T E R S CW 3 7 0 17 , 5 4 , 5 9 5 8. 5 2 9 , 2 7 2 1,4 9 9 , 6 9 1 30 5 , 0 0 6 4, 6 0 9 , 6 9 3 93 30 9 , 4 5 1 2, 2 5 3 , 6 2 7 97 ST R E E T L I G H T S DA 3 7 3 1,1 9 3 , 2 2 3 0 0 4, 5 2 7 0 0 95 0 98 IN S T A L L O N c U S T P R E M I S E S CW I N S T A L 3, 2 4 3 , 9 4 1 2, 2 3 8 . 3 2 3 17 8 , 2 0 2 83 4 15 2 , 6 5 4 57 2 , 1 0 7 63 6 88 , 5 2 0 99 10 0 C U S T O M E R A C C O U N T I N G 10 1 ME T E R R E A I N G CW 9 2 7,1 0 0 , 7 6 9 5, 7 6 5 , 3 1 1 49 9 , 7 5 9 61 , 6 6 9 41 0 , 2 2 0 45 , 4 3 2 31 7 , 2 1 0 10 2 CU S T O M E R A C C O U N T S CW 9 0 3 16 , 2 9 0 , 6 6 5 13 , 5 6 6 , 6 7 9 1, 0 7 9 , 3 0 6 65 , 9 9 9 92 4 , 6 6 5 0 49 , 8 3 6 53 6 , 1 3 9 10 3 U N C O L L E C T I B L E S CW 9 0 4 1, 8 7 7 , 8 0 5 1,8 5 0 , 4 1 1 32 , 9 3 2 0 60 , 8 6 0 1, 4 9 7 0 (6 7 , 8 9 4 ) 10 4 M I S C C1 0 0 0 0 0 0 0 0 0 10 5 10 6 C O N S U M E R I N F O R M A T I O N 10 7 CU S T O M E R A S S I S T C1 0 6,2 2 2 , 1 9 1 5,2 1 2 , 5 9 6 41 4 , 9 9 7 1,9 4 4 35 5 , 4 9 9 0 1, 4 7 8 20 6 , 1 4 7 10 8 S A L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 10 9 A D V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 11 0 M I S C C1 0 0 0 0 0 0 0 0 0 11 1 11 2 M I S C E L L A N E O U S 11 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 11 4 EN E R G Y E9 9 U 1, 9 6 2 , 3 5 1 72 6 , 0 8 5 27 , 3 2 1 66 , 8 1 7 45 7 , 4 7 3 85 4 30 4 , 4 2 1 22 , 3 8 3 11 5 C U S T O M E R c1 0 0 0 0 0 0 0 0 0 11 6 R E V E N U E R0 2 0 0 0 0 0 0 0 0 11 7 OT H E R IN T F U N D 22 , 6 1 0 8,9 0 7 71 0 8 1, 4 2 8 0 6 11 , 5 5 2 11 8 R E T A I L S A L E S R E V E N U E 0 0 0 0 0 0 0 0 11 9 12 0 T O T A L S 66 2 , 5 3 1 , 2 8 2 29 4 , 8 2 3 , 7 7 0 13 , 9 8 8 , 6 6 8 16 , 2 4 3 , 2 7 9 13 8 , 3 9 6 , 0 9 8 78 2 , 8 5 5 76 , 6 8 4 , 0 2 5 83 , 6 2 8 , 1 1 1 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 60 of 73 61 ID A H O P O W E R C O M P A N Y 62 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 64 - S U M M A R Y O F E X P E N S E S E X L U D I N G I N C O M E T A X E S - AL L O C A T I O N T O C L A S S E S 65 (I ) (J ) (K ) (L ) (M ) (N ) 66 F U N C T I O N AL L O C A T I O N TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 67 FA C T O R EX P E N S E S GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 68 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 69 DE M A D - B a s e l D1 0 B S 46 , 5 3 1 , 6 7 0 29 , 2 5 6 0 14 , 6 2 8 38 0 , 3 2 8 35 1 , 0 7 2 1, 4 4 8 , 1 7 2 70 DE M A N D - P e a k D1 0 P 73 , 9 1 7 , 8 4 4 59 , 1 3 4 0 14 , 7 8 4 63 5 , 6 9 3 59 1 . 3 4 3 2, 4 2 4 , 5 0 5 71 DE M A N D - N o t i n D1 0 B N S 99 , 7 4 6 , 3 3 6 10 2 , 3 9 6 10 2 , 3 9 6 29 , 2 5 6 1, 4 7 7 , 4 2 8 1,1 1 1 , 7 2 8 4, 0 3 7 , 3 2 8 72 EN E R G Y - P O W E E1 0 23 7 , 4 9 8 , 0 1 9 0 0 0 0 0 0 73 EN E R G Y - S u m m i E1 0 S 78 , 3 9 8 , 0 9 6 71 , 2 4 9 94 , 9 9 9 23 , 7 5 0 78 3 , 7 4 3 75 9 , 9 9 3, 1 1 1 , 2 2 4 74 EN E R G Y - N o n " S I E1 0 N S 15 9 , 0 9 9 , 9 2 3 21 3 , 7 4 8 28 4 , 9 9 8 47 , 5 0 0 2, 7 0 7 , 4 7 7 2, 3 7 4 , 9 8 0 8, 4 7 8 , 6 7 9 75 0 76 T R A N S M I S S I O N 77 DE M A D - P O W E D1 1 0 0 0 0 0 0 0 78 DE M A D - T R A N : D1 3 48 , 7 6 7 , 3 4 43 , B 9 1 29 , 2 6 0 9,7 5 3 57 0 , 5 7 8 46 6 , 1 6 7 1, 7 8 0 , 0 0 8 79 DE M A N D - S U B T I D1 5 0 0 0 0 0 0 0 80 DE M A N D - D I R E C D A 3 5 0 9 24 7 0 0 0 0 16 1 0 81 82 D I S T R I B U T I O N 83 SU B S T A T I O N S - ( 02 0 17 . 5 3 5 , 9 8 23 , 4 7 4 33 , 7 0 4 3,1 5 3 0 0 0 84 SU B S T A T I O N S - I D A 3 6 0 2 1,2 3 7 , 6 7 9 0 0 0 0 99 , 1 9 7 1, 1 3 3 , 9 1 8 85 LI N E S - P R I M A R ' I D2 0 33 , 0 4 7 . 8 4 7 44 , 2 3 9 63 , 5 1 9 5,9 4 2 0 0 0 86 LI N E S - P R I M A ' I C2 0 18 , 0 7 8 , 1 5 4 71 , 7 5 5 5,4 1 5 8, 5 1 0 0 0 0 87 LI N E S - S E C O N D , D A 3 6 4 7 1, 4 2 7 , 1 0 3 0 0 0 0 14 5 , 7 6 4 0 88 LI N E T R A S - P R D5 0 2, 0 8 , 5 5 3 2, 7 6 4 3,9 6 8 37 1 0 0 0 89 LI N E T R A S - P R C5 0 1, 1 2 9 , 3 7 2 4, 4 8 3 33 8 53 2 0 0 0 90 LIN E T R A S - S E D A 3 8 75 3 , 3 6 9 0 0 0 0 57 . 2 1 9 0 91 LI N E T R A N S - S E D6 0 8, 4 0 9 , 7 5 5 12 , 8 5 1 18 , 4 5 2 1,7 2 6 0 0 0 92 LI N E T R A S - S E C6 0 4, 6 0 0 , 3 8 6 18 , 2 7 0 1,3 7 9 2, 1 6 7 0 0 0 93 LI N E S - S E C O N D . D3 0 5,7 0 0 , 0 4 11 , 7 7 4 16 , 9 0 8 1,5 6 2 0 0 0 94 LI N E S - S E C O N D , C3 0 3, 1 1 8 . 0 9 1 12 , 8 0 8 96 7 1, 5 1 9 0 0 0 95 SE R V I C E S CW 3 6 9 3,5 0 8 , 4 5 0 0 0 0 34 1 0 96 ME T E R S CW 3 7 0 17 , 5 4 3 , 5 9 5 28 0 64 3 4, 6 4 4,0 2 0 5,2 1 7 21 , 9 5 7 97 ST R E E T L I G H T S D A 3 7 3 1,1 9 3 , 2 2 3 0 1, 1 8 8 , 6 0 2 0 0 0 0 98 IN S T A L L O N C U S C W I N S T A L 3, 2 4 3 , 9 4 1 10 , 6 0 5 80 1 1, 2 5 9 0 0 0 99 10 0 C U S T O M E R A C C C 10 1 ME T E R R E A I N G C W 9 0 2 7, 1 0 0 , 7 6 9 0 0 0 42 2 42 2 42 2 10 2 CU S T O M E R A C C C W 9 0 3 16 , 2 9 0 , 5 6 5 64 , 2 3 0 4, 8 4 8 7, 6 1 8 44 9 44 9 44 9 10 3 UN C O L L E C T I B L E C W 9 1,8 7 7 , 8 0 5 0 0 0 0 0 0 10 4 MI S C C1 0 0 0 0 0 0 0 0 10 5 10 8 C O N S U M E R I N F O R M A T I O N 10 7 CU S T O M E R A S S I C1 0 6, 2 2 2 , 1 9 1 24 , 6 9 7 1, 8 6 2, 9 2 9 13 13 13 10 8 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 10 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 11 0 MI S C C1 0 0 0 0 0 0 0 0 11 1 11 2 M I S C E L L A N E O U S 11 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 11 4 EN E R G Y E9 9 U 1,9 6 2 , 3 5 1 2, 4 0 0 3, 1 6 6 60 3 30 , 8 2 0 27 , 1 7 5 10 0 , 8 3 4 11 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 11 6 RE V E N U E R0 2 0 0 0 0 0 0 0 11 7 OT H E R IN T F U N D 22 , 6 1 0 0 0 0 0 0 0 11 8 SU B S T A T I O N C I P 0 0 0 0 0 0 0 0 11 9 0 12 0 T O T A L S 66 2 , 5 3 1 , 2 8 2 82 4 , 3 0 2 1,8 5 , 2 2 5 18 2 , 2 2 5 6,5 9 0 , 9 7 3 5, 9 9 3 , 2 4 1 22 , 5 3 7 , 5 1 0 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e a u , M i c r o n Pa g e 61 0 1 7 3 12 1 ID A H O P O W E R C O M P A N Y 12 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 12 4 - S U M M A R Y O F O T H E R R E V E N U E S - AL L O C A T I O N T O C L A S S E S 12 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 12 6 F U N C T I O N AL L O C A T I O N TO T A L OT H E R GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 7 FA C T O R RE V E N U E S RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 12 8 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - 5 ) (1 5 ) (1 9 - P ) (2 4 - 5 ) 12 9 D E M A N D - B a s e - l o a d S u m m e r D1 0 B S 47 7 , 9 4 3 16 9 , 4 8 1 6,3 1 0 11 , 1 1 8 93 , 4 5 5 0 51 , 2 3 5 12 3 , 5 0 5 13 0 D E M A N D - P e a k D1 0 P 75 7 , 4 8 28 4 , 2 8 2 10 , 6 0 5 18 , 6 3 4 15 6 , 7 9 8 0 85 , 9 7 4 16 3 . 0 1 0 13 1 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 1,0 2 4 , 5 5 1 48 9 , 8 1 3 15 , 0 2 5 29 , 9 0 0 24 4 , 3 0 6 30 0 14 2 . 2 8 6 32 , 4 5 4 13 2 E N E R G Y - P O W E R S U P P L Y E1 0 10 4 , 9 6 1 , 7 9 2 0 0 0 0 0 0 0 13 3 E N E R G Y - S u m m e r E1 0 S 34 , 6 4 7 , 8 8 7 9, 8 6 6 , 4 0 8 38 8 , 3 5 9 85 0 , 1 9 1 6, 9 4 8 , 4 7 1 10 , 4 9 6 4, 2 4 0 , 4 5 6 10 , 2 0 2 , 2 8 6 13 4 E N E R G Y - N o n - S u m m e r E1 0 N S 70 , 3 1 3 , 9 0 4 29 , 4 8 3 , 7 6 7 1, 0 9 1 , 6 0 3 2, 2 0 4 , 1 9 8 17 , 7 1 7 , 5 5 0 31 , 4 8 9 11 , 5 8 7 , 7 8 2 1, 9 6 2 , 7 8 6 13 5 13 6 T R A N S M I S S I O N 13 7 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 13 8 D E M A N D - T R A N S M I S S I O N D1 3 16 , 1 1 9 , 5 0 2 6, 8 2 6 , 6 0 9 22 5 , 6 7 3 43 0 , 3 9 1 3, 5 6 5 , 6 3 4 1, 6 1 2 2, 0 2 1 , 3 8 6 2, 0 8 9 , 0 8 7 13 9 D E M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 14 0 D E M A D - D I R E C T DA 3 5 0 9 4 0 0 1 0 0 0 0 14 1 14 2 D I S T R I B U T I O N 14 3 S U B S T A T I O N S - G E N E R A L D2 0 24 9 , 5 0 3 10 4 , 6 9 4 3,7 2 4 6,0 0 8 52 , 1 6 2 12 7 25 , 0 5 5 56 , 8 7 4 14 4 S U B S T A T I O N S - D I R E C T DA 3 6 0 2 23 , 9 2 1 0 0 0 0 0 88 0 14 5 L I N E S - P R I M A R Y D E M A D 02 0 1,5 5 2 , 2 1 4 65 1 , 3 2 7 23 , 1 6 8 37 , 3 7 9 32 4 , 5 1 2 79 0 15 5 , 8 7 0 35 3 , 8 2 8 14 6 L I N E S - P R I M A R Y C U S T O M E R C2 0 84 9 , 1 0 7 71 1 , 3 3 8 56 , 6 3 3 26 5 48 , 5 1 3 0 20 2 28 , 1 3 2 14 7 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 43 , 4 8 8 0 0 7,4 8 1 0 1,3 1 1 30 , 2 5 4 0 14 8 L I N E T R A N S - P R I M A R Y D E M A N D D5 0 86 , 2 6 2 36 , 1 9 7 1, 2 8 8 2,0 7 7 18 , 0 3 4 44 8,6 6 2 19 , 6 6 3 14 9 L I N E T R A N S - P R I M A R Y C U S T C5 0 47 , 1 8 8 39 , 5 3 2 3,1 4 7 15 2,6 9 6 0 11 1, 5 6 3 15 0 L I N E T R A N S - S E C O N D D I R E C T DA 3 6 8 31 , 4 7 B 0 0 8. 1 3 4 0 0 20 , 9 5 3 0 15 1 LI N E T R A N S - S E C O N D D E M A N D D6 0 35 1 , 3 8 0 16 8 , 3 1 5 5,9 6 7 0 83 , 8 6 0 20 4 19 8 91 , 4 3 6 15 2 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 19 2 , 2 1 5 16 1 , 1 1 6 12 , 8 2 7 0 10 , 9 8 8 0 0 6, 3 7 2 15 3 L I N E S - S E C O N D A R Y D E M A N D D3 0 20 0 , 6 5 12 9 , 9 2 4 4,6 2 1 0 64 , 7 3 2 15 8 15 3 0 15 4 L I N E S - S E C O N D A R Y C U S T O M E R C3 0 10 9 , 7 6 3 95 , 1 5 9 7,5 7 6 0 6,4 9 0 0 0 0 15 5 S E R V I C E S CW 3 9 11 9 , 1 3 9 96 , 9 4 1 8,4 4 1 18 3 8,2 1 8 0 43 0 4,9 1 4 15 6 M E T E R S CW 3 7 0 71 , 3 2 1 34 , 6 7 4 6,0 9 7 1, 2 4 0 18 , 7 4 0 0 1, 2 5 8 9,1 6 2 15 7 S T R E E T L I G H T S DA 3 7 3 8, 5 7 5 0 0 33 0 0 1 0 15 8 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 5, 4 5 2 0 0 1 0 5, 4 4 2 5 0 15 9 16 0 C U S T O M E R A C C O U N T I N G 16 1 ME T E R R E A I N G CW 9 0 2 0 0 0 0 0 0 0 0 16 2 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 16 3 U N C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 18 4 M I S C C1 0 0 0 0 0 0 0 0 0 16 5 16 6 C O N S U M E R I N F O R M A T I O N 16 7 C U S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 16 8 S A L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 16 9 A D V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 17 0 M I S C C1 0 0 0 0 0 0 0 0 0 17 1 17 2 M I S C E L L A N E O U S 17 3 D E M A N D D9 9 U 0 0 0 0 0 0 0 0 17 4 E N E R G Y E9 9 U 0 0 0 0 0 0 0 0 17 5 C U S T O M E R C1 0 0 0 0 0 0 0 0 0 17 6 M I S C . R E V E N U E R0 2 3, 4 3 7 , 1 6 2 3, 1 6 0 , 6 8 0 13 7 , 7 7 9 42 0 63 , 5 2 2 1,9 9 7 10 5 70 , 8 7 2 17 7 FA C I L I T I E S C H A G E R E V E N U E DA 4 5 4 6, 0 0 2 , 3 4 9 40 , 1 8 5 41 4 1, 4 5 7 , 9 0 9 0 88 , 0 7 8 3, 7 2 2 , 3 7 8 0 17 8 R E T A I L S A L E S R E V E N U E 0 17 9 18 0 T O T A L S 13 6 , 7 2 2 , 4 4 3 52 , 5 5 0 , 4 4 2, 0 0 9 , 2 7 6 5, 0 6 5 , 5 7 6 29 , 4 2 8 , 6 B 3 14 2 , 0 4 8 22 , 0 9 4 , 7 4 1 15 , 2 1 5 , 9 4 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pa s e a u , M i c r o n Pa g e 62 0 1 7 3 12 1 ID A H O P O W E R C O M P A N Y 12 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 12 4 - S U M M A R Y O F O T H E R R E N U E S - AL L O C A T I O N T O C L A S S E S 12 5 (I) (J ) (K ) (L ) (M ) (N ) 12 6 F U N C T I O N AL L O C A T I O N TO T A L OT H E R UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 12 7 FA C T O R RE V E N U E S GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 12 8 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 9 DE M A N D - B a s e - l D1 0 B S 47 7 , 9 4 3 30 0 0 15 0 3, 9 0 6 3, 6 0 6 14 , 8 7 5 13 0 DE M A N D - P e a k D1 0 P 75 7 , 4 8 60 0 15 1 6,5 1 4 6,0 6 0 24 , 8 4 5 13 1 DE M A N D - N o t i n D1 0 B N S 1, 0 2 4 , 5 5 1 1, 0 5 2 1,0 5 2 30 0 15 , 1 7 5 11 , 4 1 9 41 , 4 6 9 13 2 EN E R G Y - P O W E E1 0 10 4 , 9 6 1 , 7 9 2 0 0 0 0 0 0 13 3 EN E R G Y - S u m m i E1 0 S 34 , 8 4 7 , 8 8 7 31 , 4 8 9 41 , 9 8 5 10 , 4 9 6 34 6 , 3 7 4 33 5 , 8 7 8 1, 3 7 4 , 9 9 9 13 4 EN E R G Y - N o n - S i E1 0 N S 70 , 3 1 3 , 9 0 4 94 , 4 6 6 12 5 , 9 5 4 20 , 9 9 2 1, 1 9 6 , 5 6 4 1, 0 4 9 , 6 1 8 3, 7 4 7 , 1 3 6 13 5 0 13 6 T R A N S M I S S I O N 13 7 DE M A N D - P O W E D1 1 0 0 0 0 0 0 0 13 8 DE M A N D . T R A : D1 3 16 , 1 1 9 , 5 0 2 14 , 5 0 8 9. 6 7 2 3,2 2 4 18 8 , 5 9 8 15 4 , 7 4 7 58 8 , 3 6 2 13 9 DE M A D - S U B T I D1 5 0 0 0 0 0 0 0 14 0 DE M A N D - D I R E C D A 3 5 0 9 4 0 0 0 0 2 0 14 1 0 14 2 D I S T R I B U T I O N 14 3 SU B S T A T I O N S - , D2 0 24 9 , 5 0 3 33 4 48 0 45 0 0 0 14 4 SU B S T A T I O N S - I D A 3 6 0 2 23 , 9 2 1 0 0 0 0 1,9 1 7 21 , 9 1 6 14 5 LI N E S - P R I M A R ' l D2 0 1, 5 5 2 , 2 1 4 2, 0 7 8 2, 9 8 3 27 9 0 0 0 14 6 LI N E S - P R I M A R ' l C2 0 84 9 , 1 0 7 3, 3 7 0 25 4 40 0 0 0 0 14 7 LI N E S - S E C O N D . D A 3 6 7 43 , 4 8 8 0 0 0 0 4, 4 4 2 0 14 8 LIN E T R A N S - P R D5 0 66 , 2 6 2 11 5 16 6 16 0 0 0 14 9 LIN E T R A N S - P R C5 0 47 , 1 8 8 18 7 14 22 0 0 0 15 0 LI N E T R N S - S E D A 3 8 31 , 4 7 8 0 0 0 0 2, 3 9 1 0 15 1 LI N E T R N S - S E 06 0 35 1 , 3 8 0 53 7 77 1 72 0 0 0 15 2 LIN E T R A N S - S E C6 0 19 2 , 2 1 5 76 3 58 91 0 0 0 15 3 LI N E S . S E C O N D , D3 0 20 0 , 6 5 4 41 4 59 5 56 0 0 0 15 4 LI N E S - S E C O N D . C3 0 10 9 , 7 6 3 45 1 34 53 0 0 0 15 5 SE R V I C E S CW 3 6 9 11 9 , 1 3 9 0 0 0 0 12 0 15 6 ME T E R S CW 3 7 0 71 , 3 2 1 1 3 19 16 21 89 15 7 ST R E E T L I G H T S D A 3 7 3 8,5 7 5 0 8, 5 4 2 0 0 0 0 15 8 IN S T A L L O N C U S D A 3 7 1 5,4 5 2 0 0 0 0 5 0 15 9 16 0 C U S T O M E R A C C C 16 1 ME T E R R E A I N G C W 9 0 2 0 0 0 0 0 0 0 16 2 CU S T O M E R A C C C W 9 3 0 0 0 0 0 0 0 16 3 UN C O L L E C T I B L E C W 9 0 4 0 0 0 0 0 0 0 18 4 MI S C C1 0 0 0 0 0 0 0 0 16 5 16 6 C O N S U M E R I N F O R M A T I O N 16 7 CU S T O M E R A S S I C1 0 0 0 0 0 0 0 0 18 8 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 16 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 17 0 MI S C C1 0 0 0 0 0 0 0 0 17 1 17 2 M I S C E L L A N E O U S 17 3 DE M A D D9 9 U 0 0 0 0 0 0 0 17 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 17 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 17 6 RE V E N U E R0 2 3, 4 3 7 , 1 6 2 13 4 84 1, 5 6 9 0 0 0 17 7 OT H E R DA 4 5 4 0 0 17 5 , 2 1 3 0 0 51 8 , 1 7 2 0 17 8 SU B S T A T I O N e i l ' 0 0 17 9 18 0 T O T A L S 13 6 , 7 2 2 , 4 4 3 15 0 , 8 0 36 7 , 8 5 9 37 , 9 3 6 1,7 5 7 , 1 4 9 2, 0 8 8 , 2 8 9 5, 8 1 3 , 6 9 1 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 63 o f 73 ID A H O P O W E R C O M P A N Y 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 1 2 3 - , N C O M E T A X A L L O C A T l O N - 4 5 6 D E S C R I P T I O N 7 8 9 I N C O M E T A X E S - V A R I O U S 10 T O T A L R E V E N U E S 11 12 E X P E N S E S W I T H O U T I N C O M E T A X E S 13 14 I N C O M E B E F O R E I N C O M E T A X E S 15 16 17 I N C O M E T A X E S - A L L O C A T E D B Y R A T E B A S E 18 19 T O T A L S T A T E I N C O M E T A X 20 T O T A L F E D E R A IN C O M E T A X 21 T O T A L I N C O M E T A X E S 22 P E R C E N T O F T O T A L 23 24 25 I N C O M E T A X E S - A L L O C A T E D B Y I N C O M E B E F O R E T A X E S ( N O N E G A T I V E T A X A L L O W E D ) 26 27 S T A T E I N C O M E T A X - F I R S T P A S S 28 S T A T E I N C O M E T A X - S E C O N D P A S S 29 S T A T E I N C O M E T A X - T H I R D P A S S 30 T O T A L S T A T E I N C O M E T A X 31 32 F E D E R A L I N C O M E T A X - F I R S T P A S S 33 F E D E R A L I N C O M E T A X - S E C O N D P A S S 34 F E D E R A L I N C O M E T A X - T H I R D P A S S 35 T O T A L F E D E R A IN C O M E T A X 36 T O T A L I N C O M E T A X E S 37 P E R C E N T O F T O T A L 38 39 40 I N C O M E T A X E S - A L L O C A T E D B Y I N C O M E B E F O R E T A X E S ( W I T H N E G A T I V E T A X A L L O W E D ) 41 42 T O T A L S T A T E I N C O M E T A X 43 T O T A L F E D E R A IN C O M E T A X 44 T O T A L I N C O M E T A X E S 45 P E R C E N T O F T O T A L 46 ' " - (G ) LG P O W E R PR I M A R Y (1 9 - P ) (E ) GE N S R V SE C O N D A R Y (9 - ) (F ) AR E A LI G H T I N G (1 5 ) (H ) IR R I G A T I O N SE C O N D A R Y (2 4 - S ) (C ) (D ) GE N S R V PR I M A Y (9 - P ) (A ) TO T A L SY S T E M (B ) RE S I D E N T I A L (1 ) GE N S R V (7 ) 92 , 2 6 1 , 5 1 8 17 1 , 3 3 7 , 8 5 9 1,1 4 6 . 5 5 6 92 , 3 6 5 , 8 4 7 17 , 1 7 0 , 6 5 5 20 , 6 0 0 . 6 6 80 9 , 8 9 1 , 9 8 3 37 0 , 5 0 6 , 9 0 5 78 2 , 8 5 5 76 , 6 8 4 , 0 2 5 83 , 6 2 8 , 1 1 1 16 , 2 4 3 , 2 7 9 13 8 , 3 9 6 , 0 9 8 66 2 , 5 3 1 , 2 8 2 29 4 , 8 2 3 , 7 7 0 13 , 9 8 8 , 6 6 8 36 3 , 7 0 1 15 , 6 8 1 , B 2 1 8,6 3 3 , 4 0 6 4, 3 5 7 , 3 8 6 32 , 9 4 1 , 7 6 1 14 7 , 3 6 0 , 7 0 0 75 , 6 6 3 , 1 3 5 3, 1 8 1 , 9 8 7 (5 3 5 , 2 5 6 ) 2, 7 8 6 , 6 5 5 2, 2 5 1 , 3 9 9 14 . 6 2 % (7 5 2 , 3 9 8 ) 3, 9 1 7 , 1 4 4 3, 1 6 4 , 7 4 6 20 . 5 5 % (1 , 3 5 6 ) 7, 0 5 8 5, 7 0 3 0. 0 4 % (3 7 0 , 7 0 7 ) 1, 9 2 9 , 9 8 1 1, 5 5 9 , 2 7 4 10 . 1 2 % (7 5 , 3 8 9 ) 39 2 , 4 9 2 31 7 , 1 0 3 2. 0 6 % (8 6 , 5 2 0 ) 45 0 , 4 3 9 36 3 , 9 2 0 2. 3 6 % (3 , 6 6 1 , 4 7 9 ) 19 , 0 6 2 , 4 3 9 15 , 4 0 0 , 9 6 0 10 0 . 0 0 % (1 , 6 8 1 , 8 3 9 ) 8, 7 5 6 , 0 1 1 7, 0 7 4 , 1 7 2 45 9 3 % (9 , 0 3 7 ) o o (9 , 0 3 7 ) (3 8 9 , 6 4 7 ) o o (3 8 9 , 6 4 7 ) (2 1 4 , 5 1 5 ) o o (2 1 4 , 5 1 5 ) (1 0 8 , 2 6 8 ) o o (1 0 8 , 2 6 8 ) (8 1 8 , 5 0 6 ) o o (8 1 8 , 5 0 6 ) (3 , 6 6 1 , 4 7 9 ) o o (3 , 6 6 1 , 4 7 9 ) (1 , 8 8 0 , 5 0 3 ) o o (1 , 8 8 0 , 5 0 3 ) (7 9 , 0 6 3 ) o o (7 9 , 0 6 3 ) 2,0 2 8 , 5 B 5 o o 2, 0 2 8 , 5 8 5 1, 6 3 8 , 9 3 8 10 . 6 4 % 1, 1 1 6 , 8 0 9 o o 1, 1 1 6 , B 0 9 90 2 , 2 9 4 5. 8 6 % 56 3 , 6 6 7 o o 56 3 , 6 6 7 45 5 , 3 9 9 2. 9 6 % 4, 2 6 1 , 3 1 5 o o 4, 2 6 1 , 3 1 5 3, 4 4 2 , 8 0 9 22 . 3 5 % 47 , 0 4 8 o o 47 , 0 4 8 38 , 0 1 1 0. 2 5 % 9, 7 9 0 , 2 9 8 o o 9, 7 9 0 , 2 9 8 7, 9 0 9 , 7 9 5 51 . 3 6 % 41 1 , 6 1 9 o o 41 1 , 6 1 9 33 2 , 5 5 6 2. 1 6 % 19 , 0 6 2 , 4 3 9 o o 19 , 0 6 2 , 4 3 9 15 , 4 0 0 , 9 6 0 10 0 . 0 0 % (9 , 0 3 7 ) 47 , 0 4 8 38 , 0 1 1 02 5 % (3 8 9 , 6 4 7 ) 2, 0 2 8 , 5 8 5 1, 6 3 8 , 9 3 8 10 . 6 4 % (2 1 4 , 5 1 5 ) 1,1 1 6 , 8 0 9 90 2 , 2 9 4 5. 8 6 % (1 0 8 , 2 6 8 ) 56 3 , 6 6 7 45 5 , 3 9 9 2. 9 6 % (8 1 8 , 5 0 6 ) 4, 2 6 1 , 3 1 5 3, 4 4 2 , 8 0 9 22 . 3 5 % (3 , 6 6 1 , 4 7 9 ) 19 , 0 6 2 , 4 3 9 15 , 4 0 0 , 9 6 0 10 0 . 0 0 % (1 , 8 8 0 , 5 0 3 ) 9,7 9 0 , 2 9 8 7,9 0 9 , 7 9 5 51 . 3 6 % (7 9 , 0 6 3 ) 41 1 , 6 1 9 33 2 , 5 5 6 2. 1 6 % Ex h i b i t N o . 7 0 7 Ca s e N o . f P C - E - D 8 - 1 0 Pe s e a u , M i c r o n Pa g e 64 o f 73 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 - I N C O M E TA X AL L O C A T I O N - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 5 (I ) (J ) (K ) (L ) (M ) (N ) 6 DE S C R I P T I O N TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 7 SY S T E M GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 8 (4 0 ) (4 1 ) (4 2 ) 9 I N C O M E T A X E S - V A R I O U S 10 T O T A L R E V E N U E S 80 9 , 8 9 1 , 9 8 3 1, 1 1 7 , 2 9 7 2,6 8 2 , 1 2 0 19 3 , 1 3 9 7, 5 8 5 , 3 2 4 7, 1 0 6 , 4 4 25 , 8 1 7 , 6 4 9 11 12 E X P E N S E S W I T H O U T I N C O M E T A X E S 66 2 , 5 3 1 , 2 8 2 82 4 , 3 0 2 1, 8 5 6 , 2 2 5 1B 2 , 2 2 5 6,5 9 0 , 9 7 3 5,9 9 3 , 2 4 1 22 , 5 3 7 , 5 1 0 13 14 I N C O M E B E F O R E I N C O M E T A X E S 14 7 , 3 6 , 7 0 0 29 2 , 9 9 5 82 5 , 8 9 6 10 , 9 1 4 99 4 , 3 5 1 1, 1 1 3 , 2 0 7 3, 2 8 0 , 1 3 9 15 16 17 I N C O M E T A X E S . A L L O C A T E D B Y R A T E B A S E 18 19 T O T A L S T A T E I N C O M E T A X (3 , 6 6 1 , 4 7 9 ) (4 , 5 4 0 ) (4 , 9 8 7 ) (9 0 8 ) (2 7 , 7 4 7 ) (2 8 , 7 1 5 ) (9 1 , 1 1 8 ) 20 T O T A L F E D E R A L I N C O M E T A X 19 , 0 6 2 , 4 3 9 23 , 6 3 8 25 , 9 6 3 4,7 2 6 14 4 , 4 5 8 14 9 , 4 9 5 47 4 , 3 7 9 21 T O T A L I N C O M E T A X E S 15 , 4 0 0 , 9 6 0 19 , 0 9 8 20 , 9 7 6 3,8 1 8 11 6 , 7 1 1 12 0 , 7 6 0 38 3 , 2 6 1 22 P E R C E N T O F T O T A L 10 0 . 0 0 % 0.1 2 % 0.1 4 % 0.0 2 % 0.7 6 % 0.7 8 % 2.4 9 % 23 24 25 I N C O M E T A X E S - A L L O C A T E D B Y I N C O M E B E F O R E T A X E S ( N O N E G A T I V E T A X A L L O W E D ) 26 27 S T A T E I N C O M E T A X - F I R S T P A S S (3 , 6 6 1 , 4 7 9 ) (7 , 2 8 0 ) (2 0 , 5 2 1 ) (2 7 1 ) (2 4 , 7 0 7 ) (2 7 , 6 6 0 ) (8 1 , 5 0 2 ) 28 S T A T E I N C O M E T A X - S E C O N D P A S S 0 0 0 0 0 0 0 29 S T A T E I N C O M E T A X - T H I R D P A S S 0 0 0 0 0 0 0 30 T O T A L S T A T E IN C O M E T A X (3 , 6 6 1 , 4 7 9 ) (7 , 2 8 0 ) (2 0 , 5 2 1 ) (2 7 1 ) (2 4 , 7 0 7 ) (2 7 , 6 6 ) (8 1 , 5 0 2 ) 31 32 F E D E R A L I N C O M E T A X - F I R S T P A S S 19 , 0 6 2 , 4 3 9 37 , 9 0 2 10 6 , 8 3 7 1, 4 1 2 12 8 , 6 2 8 14 4 , 0 0 3 42 4 , 3 1 6 33 F E D E R A L I N C O M E T A X - S E C O N D P A S S 0 0 0 0 0 0 0 34 F E D E R A L I N C O M E T A X - T H I R D P A S S 0 0 0 0 0 0 0 35 T O T A L F E D E R A I N C O M E T A X 19 , 0 6 2 , 4 3 9 37 , 9 0 2 10 6 , 8 3 7 1, 4 1 2 12 8 , 6 2 8 14 4 , 0 0 3 42 4 , 3 1 6 36 T O T A L I N C O M E T A X E S 15 , 4 0 0 , 9 6 0 30 , 6 2 2 86 , 3 1 6 1,1 4 1 10 3 , 9 2 2 11 6 , 3 4 4 34 2 , 8 1 4 37 P E R C E N T O F T O T A L 10 0 . 0 0 % 0. 2 0 % 0.5 6 % 0.0 1 % 0.6 7 % 0.7 6 % 2.2 3 % 38 39 40 I N C O M E T A X E S - A L L O C A T E D B Y I N C O M E B E F O R E T A X E S ( W I T H N E G A T I V E T A X A L L O W E D ) 41 42 T O T A L S T A T E I N C O M E T A X (3 , 6 6 1 , 4 7 9 ) (7 , 2 8 0 ) (2 0 , 5 2 1 ) (2 7 1 ) (2 4 , 7 0 7 ) (2 7 , 6 6 0 ) (8 1 , 5 0 2 ) 43 T O T A L F E D E R A L I N C O M E T A X 19 , 0 6 2 , 4 3 9 37 , 9 0 2 10 6 , 8 3 7 1, 4 1 2 12 8 , 6 2 8 14 4 , 0 0 3 42 4 , 3 1 6 44 T O T A L I N C O M E T A X E S 15 , 4 0 0 , 9 6 0 30 , 6 2 2 86 , 3 1 6 1, 1 4 1 10 3 , 9 2 2 11 6 , 3 4 4 34 2 , 8 1 4 45 P E R C E N T O F T O T A L 10 0 . 0 0 % 0. 2 0 % 05 6 % 0. 0 1 % 0. 6 7 % 0.7 6 % 2. 2 3 % 46 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 65 of 73 1 ID A H O P O W E R C O M P A N Y PA G E 3 L 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 - T A B L E 2 3 - A L L O C A T I N F A C T O R S U M M A R Y - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 AL L O C A T I O N T O C L A S S E S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 F U N C T I O N FA C T O R TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 7 NA M E FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0. 3 1 8 1 0. 1 1 2 8 0.0 0 4 2 00 0 7 4 0. 0 6 2 2 0. 0 0 0 0 0. 0 3 4 1 0.0 8 2 2 10 DE M A N D - P e a k D1 0 P 1. 0 0 0 0 0. 3 7 5 3 0.0 1 4 0 0.0 2 4 6 0. 2 0 7 0 00 0 0 0 0.1 1 3 5 0.2 1 5 2 11 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0.6 8 1 9 0. 3 2 6 0 0.0 1 0 0 0. 0 1 9 9 0. 1 6 2 6 0. 0 0 0 2 0.0 9 4 7 0.0 2 1 6 12 DE M A N D - B A S E - L O A D T O T A L D1 0 B 1.0 0 0 0 0.4 3 B 8 0.0 1 4 2 0. 0 2 7 3 0. 2 2 4 8 0. 0 0 0 2 01 2 8 8 0.1 0 3 8 13 EN E R G Y - P O W E R S U P P L Y E1 0 00 0 0 0. 0 0 0 0 0.0 0 0 0 0. 0 0 0 0 0. 0 0 0 0. 0 0 0 0 00 0 0 0.0 0 0 0 14 EN E R G Y - S u m m e r E1 0 S 0. 3 3 0 1 0. 0 9 4 0 0.0 0 3 7 0. 0 0 8 1 0. 0 6 2 0.0 0 0 1 0. 0 4 0.0 9 7 2 15 EN E R G Y - N o n - S u m m e r E1 0 N S 0. 6 6 9 9 02 8 0 9 0.0 1 0 4 0. 0 2 1 0 0. 1 6 8 8 0. 0 0 0 3 0.1 1 0 4 0. 0 1 8 7 16 EN E R G Y - A N N U A L E1 0 1.0 0 0 0 0. 3 7 4 9 0.0 1 4 1 0. 0 2 9 1 0. 2 3 5 0 0. 0 0 0.1 5 0 8 0. 1 1 5 9 17 T R A N S M I S S I O N 18 DE M A N D - P O W E R S U P P L Y D1 1 0. 0 0 0 0. 0 0 0 0 0.0 0 0 0 0. 0 0 0 0 0. 0 0 0 0. 0 0 0 0.0 0 0 0 0. 0 0 0 0 19 DE M A N D - T R A N S M I S S I O N 01 3 1.0 0 0 0 0. 4 2 3 5 0.0 1 4 0 0. 0 2 6 7 0. 2 2 1 2 00 0 0 1 0.1 2 5 4 0. 1 2 9 6 20 DE M A D - S U B T R A N S M I S S I O N D1 5 00 0 0 0 0. 0 0 0 0 0.0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0.0 0 0 0 0. 0 0 0 0 21 DE M A N D - D I R E C T DA 3 5 0 9 3,3 9 2 0 0 1, 1 8 9 0 0 0 0 22 23 D I S T R I B U T I O N 24 SU B S T A T I O N S - G E N E R A L D2 0 3, 2 7 5 , 7 2 4 1,3 7 4 , 5 3 2 48 , 8 9 3 78 . 8 8 3 68 4 , 8 3 6 1,6 6 7 32 8 , 9 4 1 74 6 , 7 0 2 25 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 17 , 0 6 3 , 2 5 0 0 0 0 0 0 62 , 9 2 0 0 26 LIN E S - P R I M A R Y D E M A N D D2 0 3, 2 7 5 , 7 2 4 1,3 7 4 , 5 3 2 48 , 8 9 3 78 , 8 8 3 68 , 8 3 6 1, 6 6 7 32 8 , 9 4 1 74 6 , 7 0 2 27 LIN E S - P R I M A R Y C U S T O M E R C2 0 46 7 . 3 5 4 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 28 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 14 , 7 0 6 , 8 7 3 0 0 2. 5 2 9 , 9 7 0 0 44 3 , 3 1 4 10 , 2 3 1 , 4 2 8 0 29 LIN E T R A N S - P R I M A Y D E M A N D D5 0 3, 2 7 5 , 7 2 4 1,3 7 4 , 5 3 2 48 , 8 9 3 78 , 8 8 3 68 , 8 3 6 1, 6 6 7 32 8 , 9 4 1 74 6 , 7 0 2 30 LI N E T R N S - P R I M A R Y C U S T C5 0 46 7 , 3 5 4 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 31 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 13 , 5 3 8 , 6 6 5 0 0 3, 4 9 8 , 3 4 2 0 0 9, 0 1 2 , 0 5 6 0 32 LIN E T R A N S - S E C O N D D E M A N D 06 0 2, 8 6 9 , 5 1 5 1,3 7 4 , 5 3 2 48 , 8 9 3 0 68 4 , 8 3 6 1, 6 6 7 1, 6 1 5 74 6 , 7 0 2 33 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 46 7 , 0 9 8 39 1 , 5 2 5 31 , 1 7 1 0 26 , 7 0 2 0 1 15 , 4 8 4 34 LIN E S - S E C O N D A R Y D E M A N D D3 0 2, 1 2 2 , 8 1 3 1, 3 7 4 , 5 3 2 48 , 8 9 3 0 68 4 , B 3 6 1,6 6 7 1, 6 1 5 0 35 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 45 1 , 6 1 4 39 1 , 5 2 5 31 , 1 7 1 0 26 , 7 0 2 0 1 0 36 SE R V I C E S CW 3 6 9 54 , 7 3 6 , 1 9 2 44 , 5 3 7 , 8 0 1 3,8 7 7 , 9 4 7 84 , 0 6 0 3, 7 7 5 , 7 9 6 0 19 7 , 4 3 6 2, 2 5 7 , 8 3 5 37 ME T E R S CW 3 7 0 48 , 3 9 3 , 8 3 5 23 , 5 2 7 , 9 1 3 4,1 3 6 , 8 8 2 84 1 , 3 5 7 12 , 7 1 5 , 7 9 2 25 7 85 3 , 6 1 7 6,2 1 6 , 6 0 9 38 ST R E E T L I G H T S DA 3 7 3 3, 8 8 0 , 6 7 2 0 0 14 , 7 2 3 0 0 30 8 0 39 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2,3 9 8 , 6 9 1 0 0 28 3 0 2, 3 9 4 , 3 2 1 2,0 0 0 0 40 IN S T A L L O N C U S T P R E M CW I N S T A L 1, 4 7 4 , 1 3 4 1, 0 1 7 , 1 5 4 80 , 9 8 0 37 9 69 , 3 7 0 25 9 , 9 8 1 28 9 40 , 2 2 6 41 C U S T O M E R A C C O U N T I N G 42 ME T E R R E A I N G CW 9 0 2 5, 1 5 2 , 5 1 0 4,1 8 3 , 4 6 6 36 2 , 6 3 9 44 , 6 7 6 29 7 , 6 6 8 0 32 , 9 6 7 23 0 , 1 7 6 43 CU S T O M E R A C C O U N T S CW 9 0 3 7, 8 7 3 , 6 8 7 6,5 5 2 , 3 2 3 52 1 , 6 5 9 31 , 8 9 9 44 , 8 6 8 0 24 , 0 8 7 25 9 , 1 3 1 44 UN C O L L E C T I B L E S CW 9 0 4 1,8 7 7 , 7 6 5 1, 8 5 , 3 7 1 32 , 9 3 1 0 60 , 8 5 9 1,4 9 7 0 (6 7 , 8 9 3 ) 45 MI S C C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 46 47 C O N S U M E R I N F O R M A T I O N 48 CU S T O M E R A S S I S T C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 49 SA L E S E X P E N S E C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 50 AD V E R T I S I N G C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 51 MI S C C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 52 53 M I S C E L L A N E O U S 54 DE M A N D D9 9 U 22 , 6 8 1 , 1 9 6 0 0 97 6 , 6 6 5 10 , 3 0 8 , 4 8 4 0 4,2 3 8 , 8 1 5 5, 4 7 4 . 2 5 8 55 EN E R G Y E9 9 U 13 , 6 8 9 , 1 4 4 , 8 6 3 5,0 6 5 , 0 8 6 , 9 4 7 19 0 , 5 8 6 , 2 2 6 41 0 , 2 9 8 , 2 9 5 3,1 9 1 , 2 8 0 , 1 3 6 5, 9 5 7 , 0 9 4 2,1 2 3 , 6 0 8 , 4 1 5 1, 5 5 1 , 3 2 2 , 6 6 1 56 CU S T O M E R C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 57 MI S C . R E V E N U E R0 2 4, 2 4 2 , 7 3 0 3, 9 0 1 , 4 4 9 17 0 , 0 7 0 51 8 78 , 4 1 0 2,4 6 5 12 9 87 , 4 8 2 Ex h i b i t N o . 7 0 7 58 RE T A I L S A L E S R E V E N U E R0 1 67 3 , 1 6 9 , 5 4 0 31 7 , 9 5 6 , 4 6 1 15 , 1 6 1 , 3 7 9 15 , 5 3 5 , 0 8 9 14 1 , 9 0 , 1 7 6 1, 0 0 , 5 0 8 70 , 2 7 1 , 1 0 6 77 , 0 4 5 , 5 7 4 Ca s e N O . I P C - E - 0 - 1 0 59 SU B S T A T I O N C I A C CI A C (2 3 , 5 9 4 , 4 5 2 ) (1 5 3 , 4 3 ) (3 8 9 , 5 7 9 ) (9 4 , 6 1 4 ) (1 7 2 , 9 6 8 ) (1 4 6 ) (7 , 9 3 7 , 3 2 3 ) (9 5 , 2 6 6 ) Pe s e a u , M i c r o n Pa g e 66 o f 73 1 ID A H O P O W E R C O M P A N Y PA G E 3 L 2 3C P J 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 - T A B L E 2 3 - A L L O C A n O N F A C T O R S U M M A R Y - TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 AL L O C A T I O N T O C L A S S E S 5 (I ) ¡J ) (K ) (L ) (M ) (N ) 6 F U N C T I O N FA C T O R TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C SC 7 NA M E FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E J I N L JR S I M P L O T MI C R O N 8 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 9 DE M A N D - B a s e - l o a d D1 0 B S 0.3 1 8 1 0. 0 0 0 2 0. 0 0 0 0 0.0 0 0 1 00 0 2 6 0. 0 0 2 4 0. 0 0 9 9 10 DE M A D - P e a k D1 0 P 1. 0 0 0 0 0. 0 0 0 8 00 0 0 0 0. 0 0 0 2 0. 0 0 8 6 0.0 0 8 0 0. 0 3 2 8 11 DE M A D - N o t i n U s e D1 0 B N S 0.6 8 1 9 0. 0 0 0 7 0. 0 0 0 7 0. 0 0 0 2 0.0 1 0 1 0.0 0 7 6 0. 0 2 7 6 12 EN E R G Y - P O W E R S U P P L Y D1 0 B 1. 0 0 0 0 0. 0 0 0 9 00 0 0 7 0. 0 0 0 3 0.0 1 2 7 0.0 1 0 0 0. 0 3 7 5 13 EN E R G Y - P O W E R S U P P L Y E1 0 0.0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. ~ ~ 0. 0 0 0 0 14 EN E R G Y - S u m m e r E1 0 S 0.3 3 0 1 0. 0 0 0 3 0. 0 0 0 4 0.0 0 0 1 0. 0 0 3 3 0.0 0 3 2 0.0 1 3 1 15 EN E R G Y - N o n - S u m m e r E1 0 N S 0.6 6 9 9 00 0 0 9 0. 0 0 1 2 0. 0 0 0 2 00 1 1 4 0.0 1 0 0 0.0 3 5 7 16 EN E R G Y - A N N U A L E1 0 1. 0 0 0 0 0. 0 0 1 2 0. 0 0 1 6 0. 0 0 0 3 0.0 1 4 7 0.0 1 3 2 0. 0 4 8 8 17 T R A N S M I S S I O N 0.0 0 0 0 18 DE M A N D - P O W E R S U P P L Y D1 1 0.0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. ~ ~ 0. 0 0 0 0 19 DE M A N D - T R A S M I S S I O N 01 3 1. 0 0 0 0 0. 0 0 0 9 0. 0 0 0 6 0. 0 0 0 2 0.0 1 1 7 0. 0 0 0. 0 3 6 5 20 DE M A D - S U B T R A N S M I S S I O N D1 5 0. 0 0 0 0. 0 0 0 0 0. ~ ~ 0. 0 0 0 0 0. 0 0 0 0 0. ~ ~ 0. 0 0 0 0 21 DE M A D - D I R E C T DA 3 5 0 9 3, 3 9 2 0 0 0 0 2, 2 0 3 0 22 23 D I S T R I B U T I O N 24 SU B S T A T I O N S - G E N E R A 02 0 3,2 7 5 , 7 2 4 4,3 8 5 6,2 9 6 58 9 0 0 0 25 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 17 , 0 6 3 , 2 5 0 0 0 0 0 1,3 6 7 , 5 7 9 15 , 6 3 2 , 7 5 1 26 LI N E S - P R I M A R Y D E M A N D D2 0 3,2 7 5 , 7 2 4 4,3 8 5 6,2 9 6 58 9 0 0 0 27 LI N E S - P R I M A R Y C U S T O M E R C2 0 46 7 , 3 5 4 1,B 5 5 14 0 22 0 0 0 0 28 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 7 14 , 7 0 6 , 8 7 3 0 0 0 0 1,5 0 2 , 1 6 1 0 29 LI N E T R A N S - P R I M A Y D E M A N D D5 0 3,2 7 5 , 7 2 4 4,3 8 5 6,2 9 6 58 9 0 0 0 30 LI N E T R A N S - P R I M A Y C U S T C5 0 46 7 , 3 5 4 1, 8 5 5 14 0 22 0 0 0 0 31 LI N E T R A S - S E C O N D D I R E C T DA 3 8 13 , 5 3 8 , 6 6 0 0 0 0 1,0 2 8 , 2 6 7 0 32 LI N E T R A N S - S E C O N D D E M A D D6 0 2, 8 6 9 , 5 1 5 4, 3 8 5 6,2 9 6 58 9 0 0 0 33 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 46 7 , 0 9 8 1, 8 5 5 14 0 22 0 0 0 0 34 LI N E S - S E C O N D A R Y D E M A N D 03 0 2,1 2 2 , 8 1 3 4, 3 8 5 6,2 9 6 58 9 0 0 0 35 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 45 1 , 6 1 4 1, 8 5 5 14 0 22 0 0 0 0 36 SE R V I C E S CW 3 9 54 , 7 3 6 , 1 9 2 0 0 0 0 5, 3 1 7 0 37 ME T E R S CW 3 7 0 48 , 3 9 3 , 8 3 5 77 1 1, 7 7 5 12 , 8 1 1 11 , 0 9 0 14 , 3 9 2 60 , 5 6 9 38 ST R E E T L I G H T S DA 3 7 3 3,8 8 0 , 6 7 2 0 3, 8 6 5 , 6 4 1 0 0 0 0 39 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2,3 9 8 , 6 9 1 0 0 0 0 2, 0 8 7 0 40 IN S T A L L O N C U S T P R E M CW I N S T A L 1, 4 7 4 , 1 3 4 4. 8 1 9 36 57 2 0 0 0 41 C U S T O M E R A C C O U N T I N G 42 ME T E R R E A D I N G CW 9 0 2 5, 1 5 2 , 5 1 0 0 0 0 30 6 30 6 30 6 43 CU S T O M E R A C C O U N T S CW 9 0 3 7, 8 7 3 , 6 8 7 31 , 0 4 2, 3 4 3, 6 8 2 21 7 21 7 21 7 44 UN C O L L E C T I B L E S CW 9 0 4 1, 8 7 7 , 7 6 5 0 0 0 0 0 0 45 MI S C C1 0 46 7 , 3 5 7 1,8 5 5 14 0 22 0 1 1 1 46 0 47 C O N S U M E R I N F O R M A T I O N 48 CU S T O M E R A S S I S T C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 49 SA L E S E X P E N S E C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 50 AD V E R T I S I N G C1 0 46 7 , 3 5 7 1. 8 5 5 14 0 22 0 51 MI S C C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 52 53 M I S C E L L A N E O U S 54 DE M A N D D9 9 U 22 , 6 8 1 , 1 9 6 0 0 0 37 7 , 5 8 0 28 7 , 2 5 4 1,0 1 8 , 1 4 0 55 EN E R G Y E9 9 U 13 , 6 8 9 , 1 4 4 , 8 6 3 16 , 7 3 9 , 1 6 9 22 , 0 8 4 , 2 9 7 4,2 0 7 , 3 0 5 21 5 , 0 0 , 0 0 1 18 9 , 5 6 9 , 6 7 7 70 3 , 4 0 4 , 6 4 56 CU S T O M E R C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 1 1 1 57 MIS C . R E V E N U E R0 2 4,2 4 2 , 7 3 0 16 6 10 4 1,9 3 7 0 0 0 Ex h i b i t N o . 7 0 7 58 RE T A I L S A L E S R E V E N U E R0 1 67 3 , 1 6 9 , 5 4 96 , 4 9 1 2, 3 1 4 , 2 6 1 15 5 , 2 0 3 5,8 2 8 , 1 7 5 5, 0 1 8 . 1 5 9 20 , 0 0 3 , 9 5 8 Ca s e N O . I P C - E - 0 - 1 0 59 SU B S T A T I O N C I A C CI A C (2 3 , 5 9 4 , 4 5 2 ) (3 8 4 ) (5 5 1 ) (5 2 ) 0 (7 0 , 2 6 8 ) (1 4 , 6 7 9 , 8 4 7 ) Pe s e a u , M i c r o n Pa g e 6 7 o f 73 60 F A C I L I T I E S C H A R G E R E V E N U E 61 I N T E R V E N O R F U N D I N G DA 4 5 4 IN T F U N D 6, 0 0 2 , 3 5 0 23 , 6 7 6 40 , 1 8 5 9,3 2 7 41 4 74 3 1, 4 5 7 , 9 0 9 8 o 1,4 9 5 88 , 0 7 8 o 3, 7 2 2 , 3 7 9 6 o 12 , 0 9 7 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E ~ 8 - 1 0 Pe s e a u , M i c r o n Pa g e 68 o f 73 60 F A C I L I T I E S C H A R G E R E V E N U E 61 I N T E R V E N O R F U N D I N G DA 4 5 4 IN T F U N D 6, 0 0 2 , 3 5 0 o 17 5 , 2 1 3 o o o 51 8 , 1 7 2 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - o S - 1 0 Pe s e a u , M i c r n Pa g e 69 o f 73 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 4 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 F U N C T I O N FA C T O R TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 7 NA M E FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 P R O D U C T I O N - D E M A N D ( K W (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 DE M A N D - B a s e l o a d S u m m e r D1 0 B S 0. 3 1 8 1 0. 1 1 2 8 0. 0 0 4 2 0. 0 0 7 4 0. 0 6 2 2 0. 0 0 0 0 0. 0 3 4 1 0. 0 8 2 2 10 DE M A N D - P e a k D1 0 P 1. 0 0 0 0 0. 3 7 5 3 0. 0 1 4 0 0. 0 2 4 6 0. 2 0 7 0 0. 0 0 0 0 0. 1 1 3 5 0. 2 1 5 2 11 DE M A D - B a s e - o a d N o n - S u m m e r D1 0 B N S 0. 6 8 1 9 0. 3 2 6 0 0. 0 1 0 0 0. 0 1 9 9 0. 1 6 2 6 0. 0 0 0 2 0. 0 9 4 7 0. 0 2 1 6 12 DE M A N D - B A S E - L O A D T O T A L D1 0 B 1. 0 0 0 04 3 8 8 0. 0 1 4 2 0. 0 2 7 3 0. 2 2 4 8 0. 0 0 0 2 0. 1 2 8 8 0. 1 0 3 8 13 14 T R A N S M I S S I O N - D E M A N D ( K W ) 15 DE M A D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 16 DE M A N D - T R A N S M I S S I O N D1 3 1. 0 0 0 0 04 2 3 5 0. 0 1 4 0 0. 0 2 6 7 0. 2 2 1 2 0.0 0 0 1 0. 1 2 5 4 0. 1 2 9 6 17 DE M A D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 18 19 20 D I S T R I B U T I O N - D E M A N D ( K W 21 SU B S T A T I O N S - G E N E R A L D2 0 3,2 7 5 , 7 2 4 1, 3 7 4 , 5 3 2 48 , 8 9 3 78 , 8 8 3 68 4 , 8 3 6 1,6 6 7 32 8 . 9 4 1 74 8 , 7 0 2 22 LI N E S - P R I M A Y D E M A N D D2 0 3, 2 7 5 , 7 2 4 1, 3 7 4 , 5 3 2 48 , 8 9 3 78 , 8 8 3 68 4 , 8 3 6 1,6 6 7 32 8 , 9 4 1 74 6 , 7 0 2 23 LI N E T R A S - P R I M A R Y D E M A D D5 0 3, 2 7 5 , 7 2 4 1, 3 7 4 , 5 3 2 48 , 8 9 3 78 , 8 8 3 68 4 , 8 3 6 1,6 6 7 32 8 , 9 4 1 74 6 , 7 0 2 24 LI N E T R N S - S E C O N D D E M A D D6 0 2,8 6 9 , 5 1 5 1, 3 7 4 , 5 3 2 48 , 8 9 3 0 68 4 , 8 3 6 1,6 6 7 1,6 1 5 74 6 , 7 0 2 25 LI N E S - S E C O N D A R Y D E M A N D D3 0 2,1 2 2 , 8 1 3 1, 3 7 4 , 5 3 2 48 , 8 9 3 0 68 4 , 8 3 6 1,6 6 7 1,6 1 5 0 26 SU B S T A T I O N C I A C CI A C (2 3 , 5 9 4 , 4 5 2 ) (1 5 3 , 4 3 ) (3 6 , 5 7 9 ) (9 4 , 6 1 4 ) (1 7 2 , 9 6 8 ) (1 4 6 ) (7 , 9 3 7 , 3 2 3 ) (9 5 , 2 6 6 ) 27 28 P R O D U C T I O N - E N E R G Y 29 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 30 EN E R G Y - S u m m e r E1 0 S 0. 3 3 0 1 0. 0 9 4 0 0. 0 0 3 7 0. 0 0 8 1 0. 0 6 2 0.0 0 0 1 00 4 0 4 0. 0 9 7 2 31 EN E R G Y - N o n - S u m m e r E1 0 N S 0. 6 6 9 9 0. 2 8 0 9 0. 0 1 0 4 00 2 1 0 0. 1 6 8 8 0. 0 0 0 3 0. 1 1 0 4 0. 0 1 8 7 32 EN E R G Y - A N N U A L E1 0 1. 0 0 0 0 0. 3 7 4 9 0. 0 1 4 1 0. 0 2 9 1 0. 2 3 5 0 0. 0 0 0 4 0. 1 5 0 0. 1 1 5 9 33 34 35 S P E C I F I C A S S I G N M E N T S 36 TR A N S S U B S - D I R ( R B ) 3 5 0 : 3 5 9 DA 3 5 0 3, 3 9 2 1, 1 8 9 37 D1 S T R S U B S - D I R ( R B ) 3 6 0 : 3 6 2 DA 3 6 0 2 17 , 0 6 3 , 2 5 0 62 , 9 2 0 38 LIN E S - P R I D I R ( R B ) DA 3 6 7 14 , 7 0 6 , 8 7 3 2, 5 2 9 , 9 7 0 44 3 , 3 1 4 10 , 2 3 1 , 4 2 8 39 PR ~ L T - D I R ( R B ) DA 3 6 8 13 , 5 3 8 , 6 6 5 3, 4 9 8 , 3 4 2 9, 0 1 2 , 0 5 6 40 ST R E E T L I G H T S ( 3 7 3 ) DA 3 7 3 3, 8 8 0 , 6 7 2 14 , 7 2 3 30 8 41 IN S T A L L O N C U S T P R E M DA 3 7 1 2, 3 9 8 , 6 9 1 28 3 2,3 9 4 , 3 2 1 2,0 0 0 42 IN S T A L L O N C U S T P R E M CW I N S T A L 1,4 7 4 , 1 3 4 1,0 1 7 , 1 5 4 80 , 9 8 0 37 9 69 , 3 7 0 25 9 , 9 8 1 28 9 40 , 2 2 6 43 FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 6, 0 0 2 , 3 5 0 40 , 1 8 5 41 4 1,4 5 7 , 9 0 9 0 88 , 0 7 8 3, 7 2 2 . 3 7 9 0 44 46 I N T E R V E N O R F U N D I N G IN T F U N D 23 , 8 0 0 9, 3 2 7 74 3 8 1, 4 9 5 0 6 12 , 0 9 7 49 50 S A L E S R E V E N U E S 51 FR O M - R E T A I L S A L E S 84 2 , 3 1 9 , 2 4 8 84 2 , 3 1 9 , 2 4 8 52 OP E N 0 0 0 0 0 0 0 0 53 OP E N 0 0 0 0 0 0 0 0 54 T O T A L R E T A I L S A L E S R0 1 67 3 , 1 6 9 , 5 4 0 31 7 , 9 5 6 , 4 6 1 15 , 1 6 1 , 3 7 9 15 , 5 3 5 , 0 8 9 14 1 , 9 0 9 , 1 7 6 1,0 0 4 , 5 0 8 70 , 2 7 1 , 1 0 6 77 , 0 4 5 , 5 7 4 55 RE V E N U E - # 4 4 7 - F I R M 0 0 0 0 0 0 0 0 56 RE V N U E - # 4 4 7 - S Y S T E M 0 0 0 0 0 0 0 0 57 T O T A L M I S C . R E V N U E S R0 2 4,2 4 2 , 7 3 0 3, 9 0 1 , 4 4 9 17 0 , 0 7 0 51 8 78 , 4 1 0 2, 4 6 5 12 9 87 , 4 8 2 58 Ex h i b r t N o . 7 0 7 Ca s e N o . I P C - E - Q - 1 0 Pe s e a u , M i c r o n Pa g e 7 0 o f 7 3 60 61 ID A H O P O W E R C O M P A N Y 62 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 64 65 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 66 F U N C T I O N / D E S C R I P T I O N FA C T O R TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 67 NA M E FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A Y SE C O N D A R Y 68 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 69 A V E R A G E C U S T O M E R S C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 6 4 70 A V E R A G E F I X T U R E S 71 C U S T O M E R W E I G H T S 72 L1 N E S - P R I C U S T O M E R C2 0 46 7 , 3 5 4 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 73 PR I L I N E T R A N S - C U S T O M E R C5 0 46 7 , 3 5 4 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 6 74 SE C L I N E T R A N S - C U S T O M E R C6 0 46 7 , 0 9 8 39 1 , 5 2 5 31 , 1 7 1 0 26 , 7 0 2 0 1 15 , 4 8 4 75 LI N E S - S E C C U S T O M E R C3 0 45 1 , 6 1 4 39 1 , 5 2 5 31 , 1 7 1 0 26 , 7 0 2 0 1 0 76 SE R V I C E S CW 3 6 9 54 , 7 3 6 , 1 9 2 44 , 5 3 7 , 8 0 1 3,8 7 7 , 9 4 7 64 , 0 6 0 3, 7 7 5 . 7 9 6 0 19 7 , 4 3 6 2,2 5 7 , 8 3 5 77 ME T E R S CW 3 7 0 48 , 3 9 3 , 8 3 5 23 , 5 2 7 , 9 1 3 4,1 3 6 , 8 8 2 64 1 , 3 5 7 12 , 7 1 5 , 7 9 2 25 7 85 3 , 6 1 7 6, 2 1 6 , 6 0 9 78 CA M E T E R R E A D I N G CW 9 0 2 5, 1 5 2 , 5 1 0 4,1 8 3 , 4 6 6 36 2 , 6 3 9 44 , 6 7 6 29 7 , 6 6 8 0 32 , 9 6 7 23 0 , 1 7 6 79 CA C U S T O M E R A C C O U N T S CW 9 0 3 7, 8 7 3 , 6 8 7 6,5 5 2 , 3 2 3 52 1 , 6 5 9 31 , 8 9 9 44 , 8 6 8 0 24 , 0 6 7 25 9 , 1 3 1 80 CA U N C O L L E C T I B L E S CW 9 0 4 1, 8 7 7 , 7 6 5 1, 8 5 0 , 3 7 1 32 , 9 3 1 0 60 , 8 5 9 1,4 9 7 0 (6 7 , B 9 3 ) 81 CA M I S C C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 6 4 82 CI C U S T O M E R A S S I S T C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 6 4 83 S D E M O & S E L L I N G C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 . 7 0 2 0 11 1 15 , 4 8 4 84 CI & S A D V E R T I S I N G C1 0 48 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 8 26 , 7 0 2 0 11 1 15 , 4 6 4 85 CI & S M I S C C1 0 46 7 , 3 5 7 39 1 , 5 2 5 31 , 1 7 1 14 6 26 , 7 0 2 0 11 1 15 , 4 8 4 86 87 88 B I L L I N G U N I T S ( K W & K W H ) 89 P R O D U C T I O N F U N C T I O N 90 DE M A N D D9 9 U 22 , 6 6 1 , 1 9 6 0 0 97 6 , 6 6 5 10 , 3 0 8 , 4 6 4 0 4,2 3 8 , 8 1 5 5,4 7 4 , 2 5 8 91 DE M A D - P e a k D9 9 U S 7. 6 3 4 , 3 0 0 0 26 2 , 4 8 8 2, 7 3 9 , 0 7 3 0 1, 0 8 7 , 0 6 7 3,5 4 5 , 6 7 8 92 DE M A D - B a s e - l o a d N o n - S u m m e r D9 9 U W 13 , 3 6 3 , 9 1 6 0 0 71 4 , 1 7 7 7,5 6 9 , 4 1 1 0 3, 1 5 1 , 7 4 8 1, 9 2 8 , 5 8 0 93 EN E R G Y - P O W E R S U P P L Y E9 9 U 12 , 5 3 2 , 1 8 2 , 6 8 0 5, 0 6 5 , 0 8 6 , 9 4 7 19 0 , 5 8 , 2 2 6 41 0 , 2 9 8 , 2 9 5 3, 1 9 1 , 2 8 0 , 1 3 6 0 2, 1 2 3 , 6 0 , 4 1 5 1, 5 5 1 , 3 2 2 , 6 6 1 94 EN E R G Y - S u m m e r E9 9 U S 4, 0 3 5 , 3 5 2 , 5 5 8 1,1 9 9 , 5 6 5 , 2 7 5 47 , 9 4 9 , 9 8 8 10 8 , 9 0 0 , 5 1 8 85 1 , 7 1 1 , 7 3 6 0 54 6 , 0 5 8 , 4 6 8 1,2 8 1 , 1 6 6 , 5 7 3 95 EN E R G Y - N o n - S u m m e r E9 9 U W 8, 4 9 6 , 8 3 0 , 1 2 2 3, 8 6 5 , 5 2 1 , 6 7 2 14 2 , 6 3 6 , 2 3 8 30 1 , 3 9 7 , 7 7 7 2, 3 3 9 , 5 6 8 , 4 0 0 0 1,5 7 7 , 5 4 9 , 9 4 7 27 0 , 1 5 6 , 0 8 6 96 EN E R G Y - A N N U A L E9 9 U 13 , 6 8 9 , 1 4 4 , 8 6 5, 0 6 , 0 8 , 9 4 7 19 0 , 5 8 6 , 2 2 6 41 0 , 2 9 8 , 2 9 5 3, 1 9 1 , 2 8 0 , 1 3 6 5, 9 5 7 , 0 9 4 2, 1 2 3 , 6 0 8 , 4 1 5 1,5 5 1 , 3 2 2 , 6 6 1 97 T R A S M I S S I O N 98 DE M A N D - P O W E R S U P P L Y D1 1 U 22 , 6 8 1 , 1 9 6 ° 0 97 6 , 6 6 5 10 , 3 0 8 , 4 8 4 0 4, 2 3 8 , 8 1 5 5, 4 7 4 , 2 5 8 99 DE M A N D - T R A N S M I S S I O N D1 3 U 22 , 6 8 1 , 1 9 6 0 0 97 6 , 6 6 5 10 , 3 0 8 , 4 8 4 0 4, 2 3 8 , 8 1 5 5, 4 7 4 , 2 5 8 10 0 DE M A N D - S U B T R A N S M I S S I O N D1 5 U 22 , 6 8 1 , 1 9 6 0 0 97 6 , 6 6 5 10 , 3 0 8 , 4 8 4 0 4, 2 3 8 , 8 1 5 5, 4 7 4 , 2 5 8 10 1 10 2 B A S I C L O A D C A P A C I T Y 10 3 SU B S T A T I O N S - G E N E R A D1 0 U 19 , 3 5 6 , 9 9 4 0 0 1, 1 7 4 , 6 4 13 , 2 4 6 , 3 1 0 0 4, 9 3 6 , 0 4 0 10 4 LI N E S - P R I M A Y D E M A N D D1 1 U 19 , 3 5 6 , 9 9 4 0 0 1, 1 7 4 , 6 4 13 , 2 4 6 , 3 1 0 0 4, 9 3 6 , 0 4 0 ° 10 5 LI N E T R A S - P R I M A R Y D E M A N D D1 2 U 19 , 3 5 , 9 9 4 0 0 1, 1 7 4 , 6 4 13 , 2 4 6 , 3 1 0 0 4, 9 3 6 , 0 4 0 0 10 6 LI N E T R S - S E C O N D D E M A N D D1 3 U 19 , 3 5 6 , 9 9 0 0 1, 1 7 4 , 6 4 13 , 2 4 6 , 3 1 0 0 4, 9 3 , 0 4 0 0 10 7 LI N E S - S E C O N D A R Y D E M A D D1 4 U 19 , 3 5 6 , 9 9 4 0 0 1, 1 7 4 , 6 4 4 13 , 2 4 6 , 3 1 0 0 4, 9 3 6 , 0 4 0 0 10 8 10 9 NU M B E R O F B I L L I N G S B1 0 0 5,6 1 0 , 9 7 1 4,6 9 2 , 6 8 2 37 4 , 3 5 6 1,7 7 5 31 8 , 3 0 3 0 1,3 3 5 19 6 , 0 2 9 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - D 8 - 1 0 Pe s e a u , M i c r n Pa g e 7 1 0 1 7 3 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 . 2 0 0 8 4 5 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 6 F U N C T I O N FA C T O R TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 7 NA M E FA C T O R GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 8 P R O D U C T I O N - D E M A N D ( K W (4 0 ) (4 1 ) (4 2 ) 9 DE M A N D - B a s e l o a d S u m m e r D1 0 B S 0.3 1 8 1 0. 0 0 0 2 0. 0 0 0 0 0. 0 0 0 1 0. 0 0 2 6 0. 0 0 2 4 0. 0 0 9 9 10 DE M A N D - P e a k D1 0 P 1. 0 0 0 0 00 0 0 8 00 0 0 0 0. 0 0 0 2 0. 0 0 8 6 0. 0 0 8 0 00 3 2 8 11 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 06 8 1 9 0. 0 0 0 7 0.0 0 0 7 0. 0 0 0 2 0.0 1 0 1 0. 0 0 7 6 0. 0 2 7 6 12 DE M A N D - B A S E - L O A D T O T A L D1 0 B 1. 0 0 0 0 00 0 0 9 0. 0 0 7 0. 0 0 0 3 0. 0 1 2 7 0. 0 1 0 0 0. 0 3 7 5 13 14 T R A N S M I S S I O N - D E M A N D ( K W ) 15 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 16 DE M A N D - T R A N S M I S S I O N 01 3 1. 0 0 0 0 0. 0 0 0 9 0.0 0 0 6 0. 0 0 2 0.0 1 1 7 0.0 0 9 6 0.0 3 6 5 17 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 18 19 20 D I S T R I B U T I O N - D E M A N D ( K W 21 SU B S T A T I O N S - G E N E R A 02 0 3,2 7 5 , 7 2 4 4, 3 8 5 6, 2 9 6 58 9 0 0 0 22 LI N E S . P R I M A R Y D E M A N D D2 0 3,2 7 5 , 7 2 4 4, 3 8 5 6, 2 9 6 58 9 0 0 0 23 LI N E T R A N S - P R I M A R Y D E M A D D5 0 3,2 7 5 , 7 2 4 4, 3 8 5 6, 2 9 6 58 9 0 0 0 24 LI N E T R A N S - S E C O N D D E M A N D D6 0 2, 8 6 9 , 5 1 5 4, 3 8 5 6, 2 9 6 58 9 0 0 0 25 LI N E S - S E C O N D A R Y D E M A D D3 0 2, 1 2 2 , 8 1 3 4, 3 8 5 6, 2 9 6 58 9 0 0 0 26 CI A C (3 8 4 ) (5 5 1 ) (5 2 ) (7 0 , 2 B 8 ) (1 4 , 6 7 9 , 8 4 7 ) 27 28 P R O D U C T I O N - E N E R G Y 29 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 30 EN E R G Y - S u m m e r E1 0 S 0.3 3 0 1 0. 0 0 0 3 0. 0 0 00 0 0 1 0.0 0 3 3 0.0 0 3 2 0. 0 1 3 1 31 EN E R G Y - N o n - S u m m e r E1 0 N S 0.6 6 9 9 0. 0 0 0 9 0.0 0 1 2 0. 0 0 2 0.0 1 1 4 0.0 1 0 0 0.0 3 5 7 32 EN E R G Y - A N N U A L E1 0 1. 0 0 0 0 0. 0 0 1 2 0. 0 0 1 6 0. 0 0 3 0.0 1 4 7 0.0 1 3 2 00 4 8 33 34 35 S P E C I F I C A S S I G N M E N T S 36 TR A N S S U B S - D I R ( R B ) 3 5 0 : 3 5 9 DA 3 5 0 9 3, 3 9 2 0 0 0 0 2, 2 0 3 0 37 DI S T R S U B S - D I R ( R B ) 3 6 0 : 3 6 2 DA 3 6 0 2 17 , 0 6 3 , 2 5 0 0 0 0 0 1,3 6 7 , 5 7 9 15 , 6 3 2 , 7 5 1 38 LI N E S - P R I D I R ( R B ) DA 3 6 4 7 14 , 7 0 6 , 8 7 3 0 0 0 0 1.5 0 2 , 1 6 1 0 39 PR I L T - D I R ( R B ) DA 3 13 , 5 3 8 , 6 6 5 0 0 0 0 1, 0 2 8 , 2 6 7 0 40 ST R E E T L I G H T S ( 3 7 3 ) DA 3 7 3 3,8 8 0 , 6 7 2 0 3,8 6 5 , 8 4 1 0 0 0 0 41 IN S T A L L O N C U S T P R E M DA 3 7 1 2, 3 9 8 , 6 9 1 0 2, 0 8 7 0 42 IN S T A L L O N C U S T P R E M CW I N S T A L 1, 4 7 4 , 1 3 4 4,8 1 9 36 57 2 0 0 0 43 FA C I L I T I E S C H A G E R E V E N U E DA 4 5 4 6,0 0 2 , 3 5 0 0 17 5 , 2 1 3 0 51 8 , 1 7 2 0 44 46 I N T E R V E N O R F U N D I N G IN T F U N D 23 , B O O 10 4 8 12 0 0 0 49 50 S A L E S R E V E N U E S 51 FR O M - R E T A I L S A L E S 84 2 , 3 1 9 , 2 4 8 52 OP E N 0 0 0 0 0 0 0 53 OP E N 0 0 0 0 0 0 0 54 T O T A L R E T A I L S A L E S R0 1 67 3 , 1 6 9 , 5 4 0 96 , 4 9 1 2, 3 1 4 , 2 6 1 15 5 , 2 0 3 5, 8 2 8 , 1 7 5 5,0 1 8 , 1 5 9 20 , 0 0 3 , 9 5 8 55 RE V E N U E - # 4 7 . F I R M 0 0 0 0 0 0 0 56 RE V E N U E - # 4 7 - S Y S T E M 0 0 0 0 0 0 0 57 T O T A L M I S C . R E V E N U E S R0 2 4, 2 4 2 , 7 3 0 16 6 10 4 1, 9 3 7 0 0 0 58 Ex i b i t N o . 7 0 7 Ca s e N o . I P C - E - O B - 1 0 Pe s e u , M i c r n Pa g e 7 2 of 73 60 61 ID A H O P O W E R C O M P A N Y 62 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 0 8 64 65 (I ) (J ) (K ) (L ) (M ) (N ) 66 F U N C T I O N / D E S C R I P T I O N FA C T O R TO T A L UN M E T E R E D MU N I C I P A L TR A F F I C SC SC SC 67 NA M E GE N S E R V I C E ST L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N 68 (4 0 ) (4 1 ) (4 2 ) 69 A V E R A G E C U S T O M E R S C1 0 46 7 , 3 5 7 1,8 5 5 14 0 22 0 70 A V E R A G E F I X T U R E S 71 C U S T O M E R W E I G H T S 72 L1 N E S - P R I C U S T O M E R C2 0 46 7 , 3 5 4 1,8 5 5 14 0 22 0 0 0 0 73 PR I L I N E T R A N S - C U S T O M E R C5 0 46 7 , 3 5 4 1,8 5 5 14 0 22 0 0 0 0 74 SE C L I N E T R A S - e U S T O M E R C6 0 46 7 , 0 9 8 1,8 5 5 14 0 22 0 0 0 0 75 LI N E S - S E C C U S T O M E R C3 0 45 1 , 6 1 4 1,8 5 5 14 0 22 0 0 0 0 76 SE R V I C E S CW 3 6 9 54 , 7 3 6 , 1 9 2 0 0 0 0 5, 3 1 7 0 77 ME T E R S CW 3 7 0 48 , 3 9 3 , 8 3 5 77 1 1,7 7 5 12 , 8 1 1 11 , 0 9 0 14 , 3 9 2 60 , 5 6 9 78 CA M E T E R R E A I N G CW 9 0 5,1 5 2 , 5 1 0 0 0 0 30 6 30 6 30 6 79 CA C U S T O M E R A C C O U N T S CW 9 0 3 7,8 7 3 , 6 8 7 31 , 0 4 2, 3 4 3 3,6 8 2 21 7 21 7 21 7 80 CA U N CO L L E C T I B L E S CW 9 1, 8 7 7 , 7 6 5 0 0 0 0 0 0 81 CA M I S C C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 1 1 1 82 CI C U S T O M E R A S S I S T C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 1 1 1 83 S D E M O & S E L L I N G C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 1 1 1 84 CI & S A D V E R T I S I N G C1 0 46 7 , 3 5 7 1, 8 5 5 14 0 22 0 1 1 1 85 CI & S M I S C C1 0 46 7 , 3 5 7 1,8 5 5 14 0 22 0 1 1 1 86 87 88 B I L L I N G U N I T S ( K W & K W H ) 89 P R O D U C T I O N F U N C T I O N 90 DE M A D D9 9 U 22 , 6 8 1 , 1 9 6 0 0 0 37 7 , 5 8 0 28 7 , 2 5 4 1, 0 1 8 , 1 4 0 91 DE M A D - P e a k D9 9 U S 7, 6 3 4 , 3 0 6 0 0 0 0 0 0 92 DE M A N D - B a s e l o a d N o n - S u m m e r D9 9 U W 13 , 3 6 3 , 9 1 6 0 0 0 0 0 0 93 EN E R G Y - P O W E R S U P P L Y E9 9 U 12 , 5 3 2 , 1 B 2 , 6 B O 0 0 0 0 0 0 94 EN E R G Y - S u m m e r E9 9 U S 4, 0 3 5 , 3 5 2 , 5 5 8 0 0 0 0 0 0 95 EN E R G Y - N o n - 5 u m m e r E9 9 U W 8, 4 9 6 , 8 3 0 , 1 2 2 0 0 0 0 0 0 96 EN E R G Y - A N N U A L E9 9 U 13 , 6 8 9 , 1 4 4 , 8 6 3 16 , 7 3 9 , 1 6 9 22 , 0 8 4 , 2 9 7 4, 2 0 7 , 3 0 5 21 5 , 0 0 0 , 0 0 1 18 9 , 5 6 9 , 6 7 7 70 3 , 4 0 4 , 6 4 0 97 T R A S M I S S I O N 98 DE M A N D - P O W E R S U P P L Y D1 1 U 22 , 6 8 1 , 1 9 6 0 0 0 37 7 , 5 8 0 28 7 , 2 5 4 1, 0 1 8 , 1 4 0 99 DE M A N D - T R A N S M I S S I O N D1 3 U 22 , 6 8 1 , 1 9 6 0 0 0 37 7 , 5 8 0 28 7 , 2 5 4 1, 0 1 8 , 1 4 0 10 0 DE M A D - S U B T R A N S M I S S I O N D1 5 U 22 , 6 8 1 , 1 9 6 0 0 0 37 7 . 5 8 0 28 7 , 2 5 4 1, 0 1 8 , 1 4 0 10 1 10 2 B A S I C L O A D C A P A C I T Y 10 3 SU B S T A T I O N S - G E N E R A L D1 0 U 19 , 3 5 6 , 9 9 4 0 0 0 0 0 0 10 4 LI N E S - P R I M A R Y D E M A D D1 1 U 19 , 3 5 6 . 9 9 0 0 0 0 0 0 10 5 LI N E T R A N S - P R I M A R Y D E M A D D1 2 U 19 , 3 5 6 , 9 9 4 0 0 0 0 0 0 10 6 LI N E T R N S - S E C O N D D E M A N D D1 3 U 19 , 3 5 6 , 9 9 4 0 0 0 0 0 0 10 7 LI N E S - S E C O N D A R Y D E M A N D D1 4 U 19 , 3 5 6 , 9 9 4 0 0 0 0 0 0 10 6 12 0 NU M B E R O F B I L L I N G S 5,6 1 0 , 9 7 1 22 , 2 6 5 1,5 4 2 2, 6 4 9 12 12 12 Ex h i b i t N o . 7 0 7 Ca s e N o . I P C - E - 0 8 - 1 0 Pe s e a u , M i c r n Pa g e 7 3 o f 73