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HomeMy WebLinkAbout20110602Jones Direct, Exhibits.pdfR.ECEIVED 20 H JUN -I PM 2: 42 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AUTHORITY TO INCREASE ITS RATES AND CHARGES FOR ELECTRIC SERVICE TO ITS CUSTOMERS IN THE STATE OF IDAHO. CASE NO. IPC-E-ll-08 I DAHO POWER COMPANY DIRECT TESTIMONY OF DOUGLAS N. JONES 1 Q.Please state your name, business address, and 2 present occupation. 3 A.My name is Douglas N. Jones and my business 4 address is 1221 West Idaho Street, Boise, Idaho. I am 5 employed by Idaho Power Company (~Idaho Power" or 6 ~Company") as the Team Leader of Regulatory Accounting and 7 Support. 8 Q.What is your educational background? 9 A.I graduated in 1980 from Boise State 10 Uni versi ty , receiving a Bachelor of Business Administration 11 degree in Accounting. I have also attended numerous 12 accounting, finance, and regulatory courses, including the 13 Edison Electric Institute's advanced ratemaking course, the 14 Uni versi ty of New Mexico's College of Business and 15 Economics Center for Public Utilities basic ratemaking 16 course, and the Financial Accounting Institute's utility 17 finance and accounting course. 18 Q.Please outline your business experience. 19 A.Before joining Idaho Power, I spent 14 years 20 in various accounting and supervisory roles for Morrison- 21 Knudsen Company and Ore-Ida Foods. In 1993, I joined Idaho 22 Power as an accountant in the Property Accounting 23 Department. In 2002, I was promoted to Financial Analyst 24 and later, in 2004, to Business Analyst wi thin the 25 Financial Reporting Department under the Regulatory JONES, DI 1 Idaho Power Company 1 Accounting and Support area. In this area, I was 2 responsible for modeling, analyzing, and recording of Power 3 Cost Adj ustments and deferrals in both Idaho and Oregon, 4 respectively. I was also responsible for overseeing all 5 regulatory audits and preparing regulatory analysis and 6 disclosures, both internally and externally, for the 7 Company's quarterly and annual reports. In July 2006, I 8 was promoted to Team Leader of Regulatory Accounting and 9 Support wi thin the Strategic Analysis Department. 10 Q.What are your duties as Team Leader of 11 Regulatory Accounting and Support? 12 A.I am responsible for all areas of regulatory 13 reporting and act as the finance liaison to the Regulatory 14 Affairs Department. 15 Q.What is the purpose of your testimony in this 16 proceeding? 17 A.The purpose of my testimony is two-fold. 18 First, I will present the Company's historical actual 19 audited financial information for the 12-month period ended 20 December 31, 2010. Second, my testimony will discuss the 21 quantification of certain adjustments to operating expenses 22 and rate base consistent with previous Idaho Public 23 Utilities Commission (~Commission" ) directives regarding 24 regulatory treatment that result in an adjusted historical 25 actual 12-month period ended December 2010 (~2010 Base"). JONES, DI 2 Idaho Power Company 1 Q.Please describe the manner in which the 2010 2 financial data is presented. 3 A.Actual 2010 financial data is presented using 4 the account names from the Commission-approved Uniform 5 System of Accounts (~USA"). This data has been fully 6 audited and was reported to the Securities and Exchange 7 Commission and the Federal Energy Regulatory Commission 8 (~FERC") in the Company's Form 10-K and FERC Form 1, 9 respectively. The components of the 2010 financial data 10 include the following items:(1) other operating revenues; 11 (2) other revenues and expenses; (3) operation and 12 maintenance expenses; (4) property insurance expenses; (5) 13 regulatory commission expenses; (6 ) depreciation and 14 amortization expense; (7) electric plant/regulatory assets 15 - amortizations, adj ustments, gains, and losses; (8) 16 regulatory debits and credits; (9) taxes other than income 17 taxes; (10) Idaho Energy Resources Company' s (~IERCo") 18 statement of income and rate base components; (11) 19 allowance for funds used during construction (~AFUDC") 20 related to the Hells Canyon relicensing; (12) electric 21 plant in service and related items; (13) materials and 22 supplies; (14) other deferred programs; (15) plant held for 23 future use; (16) accumulated deferred income taxes; (17) 24 customer advances for construction; and (18) certain 25 deductions from operating and maintenance expenses. JONES, DI 3 Idaho Power Company 1 Q.Please describe the rationale for quantifying 2 adjustments to the 2010 actual financial data (~2010 3 Actuals"). 4 A.For the most part, the adj ustments I have 5 quantified to 2010 Actuals are in conformance with prior 6 Commission orders and thus have become, in the opinion of 7 the Company, standard regulatory adj ustments. The only 8 adj ustments that are not the result of prior orders are the 9 adjustments to Other Operating Revenues and Plant Held for 10 Future Use. I will discuss the rationale for these 11 adj ustments later in my testimony. 12 The Company has made adj ustments to remove expenses 13 as previously directed by the Commission. These 14 adjustments include the removal of general advertising 15 expenses, specific memberships and contributions, certain 16 management expenses, and other exclusions that, although 17 justified for business purposes, may be viewed as more 18 appropriately funded by shareholders than customers and 19 therefore not recoverable through the Company's rates. The 20 following have also been removed:(1) the unamortized 21 portion of the Electric Plant Amortization Adjustment 22 associated with the Prairie Power Rural Electric 23 Cooperative purchase; (2) plant that was determined to no 24 longer be used and useful at the Bridger Coal plant; (3) 25 all 2010 incentive compensation; (4) the financial impacts JONES, DI 4 Idaho Power Company 1 of both the Idaho and Oregon Energy Efficiency Rider 2 revenues and expenses; and, finally, (5) the removal of 3 amortizations for some preliminary survey and investigation 4 costs, architectural fees, and specific Idaho Intervenor 5 funding that ceased in 2010. 6 Q.Please describe the Company proposed 7 adjustment to Other Operating Revenues. 8 A.The Company proposes an adj ustment to Other 9 Operating Revenues to reflect an increase to Facilities 10 Charge revenues. In preparation of this case, it was 11 discovered that in 2010, some revenues received from 12 Schedule 9 customers for facilities charges were recorded 13 to FERC Account 442, Commercial and Industrial Sales, 14 instead of the correct FERC Account 454, Rent from Electric 15 Property. This adj ustment corrects that accounting error. 16 Q. How has the Company treated prepayments in 17 this case? 18 A.Prepayments have been removed in their 19 entirety, consistent with previous Commission orders. This 20 adjustment is reflected in Ms. Kelley Noe's Exhibit No. 25. 21 Q.Please describe the Company's proposed 22 adjustment to Plant Held for Future Use. 23 A.The Company is proposing Plant Held for Future 24 Use as of December 31, 2010, be included in rate base, but 25 adjusted to remove structures and specific properties for JONES, DI 5 Idaho Power Company 1 which the future use is uncertain (e. g., subj ect to being 2 divided for partial use or removed due to the possible 3 change in need for the property). The rationale for 4 inclusion of Plant Held for Future Use and the adj ustments 5 will be discussed in more detail later in my testimony. 6 Q.Are you sponsoring exhibits that contain the 7 2010 Actuals and 2010 adjustments by the components you 8 have just identified? 9 A.Yes. I am sponsoring Exhibit Nos. 14 through 10 16 which detail 2010 Actuals and the 2010 adjustments by 11 component categories. The additional adj ustments to get 12 from the 2010 Base to the 2011 Test Year, which are also 13 contained in my exhibits, are addressed by Mr. Timothy E. 14 Tatum in his testimony. 15 Q.Please describe Exhibit No. 14. 16 A.Exhibit No. 14 is a compilation of the 17 Company's supporting schedules for the adj usted historical 18 actual data for the 12-month period ended December 31, 19 2010. 20 Q.Please describe page 1 of Exhibit No. 14. 21 A.Page 1 of Exhibit No. 14 reflects the detail 22 for Other Operating Revenues, Accounts 451, 454, and 456. 23 Q.Please explain the adjustments you have made 24 on page 1 of Exhibit No. 14, Other Operating revenues, to 25 arrive at the 2010 Base. JONES, DI 6 Idaho Power Company 1 A.As discussed earlier in my testimony, the 2 amount included on line 9, column 4 reflects an increase in 3 Facilities Charge revenue to correct for amounts 4 incorrectly booked to FERC Account 442. Because the test 5 year revenue values for Account 442 are developed using 6 forecasted billing determinants, an offsetting adj ustment 7 to that account is not needed. The adj ustment on line 19, 8 column 4 to the 2010 Actuals removes the impact of the 9 Energy Efficiency Rider revenues as directed in Commission 10 Order No. 30189. 11 Q.Please describe pages 2 through 13 of Exhibit 12 No. 14. 13 A.Page 2 of Exhibit No. 14 reflects the detail 14 of Other Revenues and Expenses, Accounts 415 and 416. 15 Pages 3 through 6 reflect the Operation and Maintenance 16 Expenses (~O&M") by USA account. Page 7 reflects the 17 detail of Property Insurance Expense, Account 924. Page 8 18 reflects the detail of Regulatory Commission Expenses, 19 Account 928. Page 9 includes Depreciation and Amortization 20 Expense, Accounts 403 and 404. Page 10, Electric 21 Plant/Regulatory Assets - Amortizations, Adjustments, 22 Gains, and Losses, Account 406, presents the Prairie Power 23 acquisition amortization adjustment. Page 11 reflects 24 Regulatory Debits and Credits, Accounts 407.3 and 407.4, 25 JONES, DI 7 Idaho Power Company 1 respecti vely. Page 12 shows the detail of Taxes Other Than 2 Income Taxes. 3 Q.Please describe the adj ustments quantified on 4 page 12 of Exhibit No. 14, Taxes Other Than Income Taxes, 5 to arrive at the adjusted 2010 Base. 6 A.The amounts included on lines 1, 2, and 19 of 7 page 12, column 3 in Exhibit No. 14 are eliminated by the 8 state and federal payroll loading reversal on line 22, 9 column 3. These amounts represent federal unemployment, 10 Social Security, and state unemployment taxes, 11 respectively. The state and federal payroll loading 12 reversal effectively removes these amounts from Taxes Other 13 Than Income Taxes and spreads them over all accounts that 14 receive labor charges. Therefore, the adjustments in 15 column 4, page 12 eliminate these expenses in their 16 entirety in order to demonstrate that these amounts are not 17 double counted when determining the Company's revenue 18 requirement. 19 Q.Please describe pages 13 and 14 of Exhibit No. 20 14. 21 A.Page 13 of Exhibit No. 14 reflects the net 22 earnings of IERCo that are added to operating income for 23 ratemaking purposes and page 14 reflects AFUDC related to 24 the Hells Canyon relicensing. 25 JONES, DI 8 Idaho Power Company 1 Q.How does the Company treat IERCo's earnings 2 and investment for ratemaking purposes? 3 A.The primary purpose of IERCo is to mine the 4 coal that fuels the Jim Bridger thermal power plant in 5 Wyoming. Consistent with prior Commission orders, the 6 Company treats IERCo's coal operations as a part of its 7 utility operations and, accordingly, adds the current year 8 IERCo earnings to electric operating income and the 9 investment in IERCo to the net electric rate base. 10 Accordingly, the interest expense net of tax (line 13, page 11 13 of Exhibit No. 14) on notes payable to Idaho Power has 12 been added back to IERCo's Net Income from Operations. 13 Additionally, the notes payable (column 5, page 23 of 14 Exhibi t No. 14) to Idaho Power have been added to IERCo's 15 rate base in determining the Company's net investment in 16 IERCo to be included in total system rate base. 17 Q.Please describe the adjustments to IERCo's net 18 earnings and rate base in this proceeding. 19 A.Adjustments were made to increase IERCo's rate 20 base for notes payable to Idaho Power in the amount of 21 $19,880,651 (column 5, line 14, page 23 of Exhibit No. 14) 22 and the associated interest expense adjustment net of 23 income tax of $29,165 (column 3, line 13, page 13 of 24 Exhibi t No. 14) in order for IERCo's rate base and earnings 25 to reflect only the cash required to fund IERCo operations JONES, DI 9 Idaho Power Company 1 for the year 2010. If IERCo were to use these funds to 2 make a distribution of earnings to the Company, or if the 3 Company were to actually fold IERCo into its own 4 operations, the result would be the same as presented 5 herein. 6 Q.Please describe the data contained on pages 15 7 through 23 of Exhibit No. l4? 8 A.Pages 15 through 23 of Exhibit No. 14 reflect 9 the development of all components applicable to the 10 combined system rate base of the Company for the test year 11 2011 as directed by Mr. Tatum. Page 15 reflects the 12 balance by month and the l3-month average of Electric Plant 13 in Service, Account 101. Page 16 reflects the balance by 14 month and the l3-month average of Accumulated Provision for 15 Depreciation, Account 108. Page 17 reflects the balance by 16 month and the l3-month average of Accumulated Provision for 17 Amortization, Account 111. Page 18 reflects the balance by 18 month and the l3-month average of Materials and Supplies, 19 Accounts 154 and 163. Page 19 of Exhibit No. 14 reflects 20 the balance of the Company's Other Deferred Programs. For 21 these programs, the Company has included the December 31, 22 2010, ending balance in rate base, consistent with previous 23 orders. Page 20 reflects the year-end balance of Plant 24 Held for Future Use, Account ios. 25 JONES, DI 10 Idaho Power Company 1 Q.Please describe in more detail Other Deferred 2 Programs on page 19 of Exhibit No. 14. 3 A.Previous Commission-approved programs included 4 on page 19 of Exhibit No. 14 are the American Falls bond 5 refinancing costs (Commission Order No. 25880) and 6 Intervenor funding costs (Commission Order No. 30722). The 7 American Falls bond refinancing is being amortized over the 8 life of the American Falls bond and will be fully amortized 9 in 2025. The Intervenor funding costs are assumed to be 10 amortized and recovered in the Company's Idaho jurisdiction 11 over a one-year period. 12 Also included on Exhibit No. 14 is the Citizens' 13 Utility Board of Oregon's 2010 Fund Grant (Public Utility 14 Commission of Oregon (~OPUC") Order No. 10-406), the 15 Statement of Financial Accounting Standards 87 capitalized 16 pension costs (OPUC Order No. 10-064), Oregon's unamortized 17 jurisdictional portion of the Grid West loans (OPUC Order 18 No. 06-483), and the FERC's unamortized jurisdictional 19 portion of the Grid West loans. 20 Q.Please describe in more detail Plant Held for 21 Future Use, Account ios, on page 20 of Exhibit No. 14. 22 A.Consistent with treatment approved in both the 23 2007 and 2008 Idaho general rate cases, Case Nos. IPC-E-07- 24 08 and IPC-E-08-l0, respectively, the Company has included 25 portions of Plant Held for Future Use in rate base. Idaho JONES, DI 11 Idaho Power Company 1 Code § 61-502 (A) allows the Commission to set rates for 2 utilities that include a rate of return on property held 3 for future use if the Commission makes an explicit finding 4 that such a return is in the public interest. In preparing 5 this case, the Company performed a review and identified 6 those parcels of land included in Account ios, Plant Held 7 for Future Use, that are anticipated to be used in their 8 entirety for operating property in the future. As a result 9 of this review, the year-end 2010 Actuals balance of 10 $7,076,145 (page 20, column 3, line 35) has been reduced by 11 $721,237 (page 20, column 4, line 35) by those properties 12 or facilities for which the use is uncertain, may be split, 13 or for structures that will be razed prior to the start of 14 construction to arrive at an adjusted 2010 Base of 15 $6,354,908 (page 20, column 5, line 35). 16 Q.Please describe the remaining pages in Exhibit 17 No. 14. 18 A.Page 21 of Exhibit No. 14 reflects the balance 19 at the beginning and end of 2010 and the average balance 20 for Accumulated Deferred Income Taxes, Accounts 190, 282, 21 and 283. Page 22 reflects the balance by month and the 13- 22 month average balance of Customer Advances for 23 Construction, Account 252. Page 23 reflects the balance by 24 month and l3-month average of the rate base components for 25 IERCo consistent with prior Commission orders. JONES, DI 12 Idaho Power Company 1 Q.Please describe Exhibit No. 15. 2 A.Exhibi t No. 15 reflects the detailed support 3 of deductions from the O&M expense of the Company for 4 general advertising expenses, certain memberships and 5 contributions, senior management expenses, and 6 miscellaneous other expenses. This screening process is 7 consistent with previous Idaho general rate case filings. 8 Q.Please describe in more detail pages 2 through 9 10 of Exhibit No. 15. 10 A.The Company has put processes in place to 11 review and screen its accounting records to identify 12 memberships and contributions in an effort to properly 13 identify, account for, and share the costs of each. All 14 contributions and one-third to 100 percent of certain 15 memberships have been removed. This screening process is 16 consistent with previous Idaho general rate case filings. 17 Additionally, senior management expenses have been reviewed 18 and adj usted by (1) removing 100 percent of all charges to 19 the Arid Club and Oregon jurisdiction direct charges, (2) 20 removing one-third of Edison Electric Institute expenses, 21 and (3) allocating the balance of expense account charges 22 of senior management between Idaho Power and IDACORP on the 23 basis of how their payroll is charged. Five officers had 24 no further allocation based on payroll because they either 25 incurred no expenses, their management responsibilities are JONES, DI 13 Idaho Power Company 1 solely incurred on behalf of Idaho Power, or their expenses 2 are reviewed monthly for proper allocation between IDACORP 3 and Idaho Power, thus not requiring further allocation. 4 Lastly, the Company has reviewed all expense account 5 charges to O&M in an effort to identify and exclude charges 6 from regulatory recovery based on prior concerns expressed 7 in other filings based solely on the name of the business 8 establishment. While many of these expense account charges 9 are legitimate business expenses, out of an abundance of 10 caution, they were removed. 11 Q.Please describe Exhibit No. 16. 12 A.Exhibi t No. 16 was developed to identify and 13 include or exclude specific rate base, revenue, and expense 14 adj ustments which have not been provided for elsewhere. 15 These and/or similar adjustments have been made in previous 16 general rate cases. 17 Q.Please describe the adjustments you have 18 included in this Exhibit No. 16. 19 A.Lines 1 through 3 of Exhibit No. 16 reflect 20 the unamortized portion of the Electric Plant Acquisition 21 Adj ustment associated with the Prairie Power Rural Electric 22 Cooperative purchase in July 1992. 23 Line 4 of Exhibit No. 16 reflects a decrease to 24 Investment in Associated Companies (IERCo), Account 123, 25 JONES, DI 14 Idaho Power Company 1 for a portion of plant deemed not used and useful at the 2 Bridger Coal plant, per Commission Order No. 29505. 3 Lines 5 through 7 of Exhibit No. 16 reflect 4 increases due to forecasted pension expense amortization 5 that is discussed in Mr. Tatum's testimony. 6 Lines 8, 9, 10, and 11 of Exhibit No. 16 remove the 7 income statement impact of the Idaho Energy Efficiency 8 Rider (formerly DSM Rider) accounting affecting Other 9 Electric Revenues, Account 456, and Customer Assistance 10 Expenses, Account 908, in accordance with Commission Order 11 No. 30189. While the purpose of these entries is to 12 demonstrate that the Energy Efficiency Rider revenues and 13 expenses have been excluded from the revenue requirement, 14 leaving these amounts in the income statement would have 15 had no impact to the revenue requirement since they are a 16 net zero adj ustment. 17 Line 12 of Exhibit No. 16 removes the 2010 18 amortization of the deferred Preliminary Survey and 19 Engineering costs that will not recur in 2011 because the 20 deferred balance will be fully amortized in September 2010. 21 Line 13 of Exhibit No. 16 removes all 2010 22 incentives included in Administrative and General Salaries, 23 Account 920. Test year 2011 incentive expense for which 24 the Company seeks recovery is addressed in Mr. Tatum's 25 testimony. JONES, DI 15 Idaho Power Company 1 Line 14 of Exhibit No. 16 removes the 2010 2 amortization of the deferred architectural fees that will 3 not recur in 2011 because the deferred balance will be 4 fully amortized in November 2010. 5 Lines 15 through 22 of Exhibit No. 16 include the 6 2011 projected intervenor funding amortization that is 7 discussed in detail in Mr. Tatum's testimony and reflected 8 in his exhibits. 9 Lines 23 and 24 of Exhibit No. 16 remove the 2010 10 amortization of deferred Intervenor Funding that will not 11 recur in 2011 because the deferred balances will be fully 12 amortized in January 2010. 13 Q.Are all the data and associated adjustments 14 made to your exhibits and supporting schedules calculated 15 on a total system basis? 16 A.Yes. 17 Q.Does this conclude your direct testimony in 18 this case? 19 A.Yes, it does. 20 21 22 23 24 25 JONES, DI 16 Idaho Power Company n¡'Cr-c.I\Ir-O l\... . ~ ì ¥ ::.. l,. BEFORE THE -¡nii Jmi - ii pt-c¡ 2= 43L,u. ~ ..;1 t i L ID.tL(iC IDAHO PUBLIC UTiliTIES COMMIStgrBN' CASE NO. IPC-E-11-08 IDAHO POWER COMPANY JONES, 01 TESTIMONY EXHIBIT NO. 14 "t o o m Il " 1 I ) ( lC c . U l : : eD O e D e ' .. f f z ; : a! " ~ g : 1\ - - . w " t " t . . o ~ . i ~..g (1 ) (2 ) Lin e No De & C t i p t i o n Mis H a n e o u s s e r v i c e r e v e n u e s ( 4 5 1 ) Re n t f r m e l e c t c . p r o p e r t ( 4 5 4 ) : Su b s t o n e q u i p m e n t . . . . . Tr a n 6 f o r m e r & d i s t b u t o n r e r i . . . . Sta n a n d l i n e r e n t a l s . . . . . . . . . Co g e n e r a t o n a n d s m a H p o w e r p r o d u c t o n . . . Re a l e & t r e n t . Da r k f i b e r r e n t . . . Jo i n t p o l e a t a c h m e n t s . . . Fa c l l c h a r g e s . . . . . . 10 OV e r n g h t p a r k r e n t s . . . . . . . . . 11 M i s H a n e o u s . . . . . 12 To t a l r e n t f t m e l c t r p r o p e r t . . . ote r e l e c t r c r e e n u e ( 4 5 6 ) : 13 Ne t w o r k S e r v e . . 14 Po i n - t o - P o i n t a n d o t h e r s e r v c e . . . . . 15 Ph o t o v o l t i c . . . 16 An t e l o p e . . . 17 Si e r r a P a c i c P o w e r C o m p a n y 8 a l e s . . . . . . . . . . 18 St a n d - b y se r e . . '9 En e r g y e f f c i e n c r i d e r . . 20 Mi s e l a n e o u s . . . 21 To t l o t h e r e l e c t c r e v e n u e . . . . 22 T o t a l o t h e r o p e r a t n g r e v e n u e & . . . ID A H O P O W E R C O M P A N Y OT H E R O P E R A T I N G R E V E N U E S Fo r T w e . . e M o n t E n d e d D e c e m b e r 3 1 , 2 0 1 1 (3 ) (4 ) 20 1 0 20 1 0 A~ ~ u s m e n t 3, 5 3 2 , 8 3 2 9, 9 6 8 , 6 5 4 17 , 3 3 0 2,0 6 7 , 1 7 7 65 9 , 9 0 3 24 0 , 5 7 5 44 8 , 0 0 0 1, 8 6 0 , 5 1 8 5,7 4 0 , 2 7 6 1,7 8 6 , 5 6 6 33 8 , 6 9 3 21 , 1 4 1 , 1 2 6 1,7 8 6 , 5 6 6 4,7 3 9 , 9 7 1 10 , 6 5 8 , 4 3 1 5,0 0 7 73 , 8 2 4 (5 5 , 8 4 8 ) 30 9 , 1 8 5 44 , 1 8 4 , 0 5 6 (4 4 , 1 8 4 , 0 5 6 ) 1,7 6 9 59 , 9 1 6 , 3 9 7 (4 4 , 1 8 4 , 0 5 6 ) 84 , 5 9 0 , 3 5 5 (4 2 , 3 9 7 , 4 9 0 ) (5 ) 20 1 0~3,5 3 2 , 8 3 2 9,9 6 8 , 6 5 4 2,0 6 7 , 1 7 7 1,6 6 0 , 5 1 8 7,5 2 8 , 8 4 2 22 , 9 2 7 , 6 9 2 4,7 3 9 , 9 7 1 10 , 6 5 8 , 4 3 1 5,0 0 7 YE S 73 , 8 2 4 YE S (5 5 , 8 4 8 ) 30 9 , 1 8 5 YE S YE S ~ YE S 15 , 7 3 2 , 3 4 1 42 , 1 9 2 , 8 6 5 17 , 3 3 0 65 9 , 9 0 3 24 0 , 5 7 5 44 8 , 0 0 0 33 8 , 6 9 3 (6 ) ( 7 ) Fo r e c a s M e t h o d o l o g y 20 1 0~~ YE S YE S YE S YE S YE S YE S YE S (1 , 1 3 7 , 8 2 5 ) YE S 1, 7 9 9 , 2 1 9 2,5 9 4 , 3 4 5 1, 6 5 3 , 9 5 9 (8 ) (9 ) (1 0 ) (1 1 ) 20 1 1 Fo r e c a s t Re t Un a d j u s t d 20 1 1 Ad j u s t m e n t Ne re ~ A n n u a l i z i n g T e s t Ye a r 3,5 3 2 , 8 3 2 .. $ 3, 5 3 2 , 8 3 2 19 7 , 4 3 9 19 7 , 4 3 9 (1 , 1 3 7 , 8 2 5 ) (9 4 0 , 3 8 8 ) (9 4 0 , 3 8 6 ) 73 9 , 2 8 0 73 9 , 2 8 0 1,7 9 9 , 2 1 9 55 , 8 4 6 55 , 8 4 6 2,5 9 4 , 3 4 5 1, 6 5 3 , 9 5 9 A 9,9 6 8 , 6 5 4 9, 9 6 8 , 6 5 4 17 , 3 3 0 17 , 3 3 0 2,0 6 7 , 1 7 7 2,0 6 7 . 1 7 7 85 7 , 3 4 2 85 7 , 3 4 2 24 0 , 5 7 5 24 0 , 5 7 5 44 8 , 0 0 0 44 8 , 0 0 0 1,6 6 0 , 5 1 8 1, 6 6 0 , 5 1 8 6, 3 8 9 , 0 1 7 6,3 8 9 , 0 1 7 33 8 , 6 9 3 33 8 , 6 9 3 -- - 21 , 9 8 7 , 3 0 6 _ 21 , 9 8 7 , 3 0 6 5,4 7 9 , 2 5 1 5,4 7 9 , 2 5 1 12 , 4 5 7 , 6 5 0 12 , 4 5 7 , 6 5 0 5,0 0 7 5,0 0 7 73 , 8 2 4 73 , 8 2 4 30 9 , 1 8 5 30 9 , 1 8 5 1,7 6 9 1, 7 6 9 18 , 3 2 6 , 6 8 6 18 , 3 2 6 , 6 8 6 ~ S 43 , 8 4 6 , 8 2 4 (1 ) (2 ) Lin e No Pr o g r a m Oth e r R e v e n u e s ( A c e t 4 1 5 ) : Po v . r S o l u t i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hy d r o S e r v i c e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wa t e r M a n a g e l T n t S e r v i c e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . QR E R e p o r t i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Jo i n t U s e ( P o l e ) - I d a h o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 J o i n t U s e ( P o l e ) - O r e g o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ot h e r E x p e n s e s ( A c c t 4 1 6 ) : Po v . r S o l u t i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hy d r o S e r v i c e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 W a t e r M a n a g e m e n t S e r v i c e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Q R E R e p o r t i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 J o i n t U s e - I d a h o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 J o i n t U s e . O r e g o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 T o t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "O o o m Il ' I I X 10 c . e n : : CD 0 C D e ' I\ f f z ; : o e n 0 Z .. - . 0 ~ " õ " õ : . On ~~..6(X ID A H O P O W E R C O M P A N Y OT H E R R E V E N U E S A N D E X P E N S E S Fo r T " " l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (3 ) (4 ) (5 ) (6 ) ( 7 ) Fo r e c a s t M e t h o d o l o g y 20 1 0Ba s e O t h e r (8 ) (9 ) 20 1 1 Un a d j u s t e d Te s t Ye a r (1 0 ) (1 1 ) 20 1 0 Ac t a l s 20 1 0 Ad j u s t m e n t s 20 1 0 Ba s e Fo r e c a s t R e f Ad j u s t m e n t N o 20 1 1 Te s t Ye a r An n u a l i z i n g 31 0 , 2 1 6 $ $ 31 0 . 2 1 6 YE S $ $ $ 31 0 . 2 1 6 $ $ 31 0 . 2 1 6 YE S 24 1 , 3 3 0 24 1 , 3 3 0 YE S 24 1 . 3 3 0 24 1 , 3 3 0 6.3 5 1 6, 3 5 1 YE S 6. 3 5 1 6,3 5 1 21 6 . 8 3 8 21 6 , 8 3 8 YE S 21 6 , 8 3 8 21 6 . 8 3 8 9. 8 8 0 9. 8 8 0 YE S 9, 8 8 0 __ _ _ ' ! ß 8 0 78 4 , 6 1 5 $ $ 78 4 . 6 1 5 $ $ B $ 78 4 , 6 1 5 $ $ 78 4 , 6 1 5 21 8 , 5 7 9 $ $ 21 8 , 5 7 9 YE S $ $ $ 21 8 , 5 7 9 $ $ 21 8 , 5 7 9 3,1 8 1 3, 1 8 1 YE S 3,1 8 1 3,1 8 1 11 7 , 6 8 0 11 7 , 6 8 0 YE S 11 7 , 6 8 0 11 7 , 6 8 0 1, 4 3 2 1,4 3 2 YE S 1.4 3 2 1, 4 3 2 26 8 , 4 7 3 26 8 , 4 7 3 YE S 26 8 , 4 7 3 26 8 , 4 7 3 4, 8 1 0 4, 8 1 0 YE S 4, 8 1 0 -- 8 1 0 61 4 , 1 5 5 $ $ 61 4 , 1 5 5 $ $ C $ 61 4 . 1 5 5 $ $ 61 4 , 1 5 5 ID A H O P O W E R C O M P A N Y OP E R A T I O N A N D M A N T E N A N C E E X P E N S E S Fo r T w e l v e M o n t 1 s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 2 ) (1 0 ) 20 1 1 Un a d j u s t e d Te s t Ye a r (1 1 ) (7 ) ( 8 ) Fo r e c a s t M e t h o d o l o g y 20 1 0Ba s e ~ (9 ) (4 ) (5 ) (8 ) (2 ) FE R C UN E A C C O U N T NO N U M B E R - P o w e r p r o d u c t i o n e x p e n s e s : Ste a m p o w e r g e n e r a t i n - Op e r a t i o n - 50 0 50 1 50 2 50 5 50 6 50 7 (3 ) (1 ) 20 1 1 Te s l Y e a r Fo r e c a s t Ad j u s t e n t Re fNo 20 1 0 Ad j u s t m e n t s 20 1 0 Ba s e 20 1 0 Ac t u a l a An n u a l i z i n g DE S C R I P T I O N 2,1 8 8 , 8 5 3 1,8 8 8 , 5 7 1 $ 29 0 , 3 4 6 $ 29 0 , 3 4 6 $ 2,1 7 8 , 9 1 7 7,3 3 7 , 5 6 1 1,2 8 0 , 0 0 2 1, 2 8 0 , 0 0 : 2,1 4 0 , 1 9 3 37 3 , 3 4 6 37 3 , 3 4 2,5 1 3 , 5 3 9 9,7 3 3 , 4 3 1 1,7 0 5 , 1 9 2 1, 7 0 5 , 1 9 2 11 , 4 3 8 , 6 2 3 ~ 40 , 0 0 2 40 , 0 0 2 26 9 , 3 1 8 21 , 3 2 9 , O n 3,6 8 8 , 8 8 8 3,6 8 8 , 8 8 8 25 , 0 1 7 , 9 6 0 2,2 9 2 , 7 8 7 39 9 , 9 6 2 39 9 , 9 6 2 2,6 9 2 , 7 2 9 30 9 , 3 7 4 53 , 9 6 9 53 , 9 6 9 36 3 , 3 4 3 18 , 0 6 7 , 8 3 2 2, 8 0 2 , 9 5 7 2,8 0 2 , 9 5 7 18 , 8 7 0 , 7 8 9 3,9 1 5 , 2 9 0 68 3 , 0 0 4 68 3 , 0 0 4 4,5 9 8 , 2 9 4 3,7 5 3 , 0 1 5 65 4 , 6 9 6 65 4 , 6 9 6 4,4 0 7 , 7 1 1 28 , 3 3 8 , 2 7 8 4, 5 9 4 , 5 8 8 4,5 9 4 , 5 8 8 30 , 9 3 2 , 8 8 6 47 , 6 6 7 , 3 5 0 8, 2 8 3 , 4 7 6 8,2 8 3 , 4 7 6 55 , 9 5 0 , 8 2 6 5,3 8 2 , 0 3 3 19 0 , 7 0 0 19 0 , 7 0 0 5,5 5 2 , 7 3 3 5,4 9 3 , 9 0 3 24 3 , 3 4 9 24 3 , 3 4 9 5,7 3 7 , 2 5 2 1,8 2 8 , 8 2 6 (1 8 8 ) (1 8 6 ) 1,8 2 8 , 6 4 0 10 , 6 6 9 , 3 0 7 1,0 9 9 , 2 6 1 1,0 9 9 , 2 6 1 11 , 7 6 8 , 5 6 8 1,5 6 5 , 8 4 2 55 , 4 1 9 55 , 4 1 9 1,6 2 1 , 2 6 1 2,8 9 5 , 3 n 10 1 , 7 7 5 10 1 , 7 7 5 2,9 9 7 , 1 4 7 ~ 13 , 4 0 4 13 , 4 0 4 41 9 , 8 3 6 28 , 2 2 1 , 7 1 5 1,7 0 3 , 7 2 2 1,7 0 3 , 7 2 2 29 , 9 2 5 , 4 3 7 1.9 6 7 , 8 7 6 70 , 3 5 6 70 , 3 5 6 2,0 3 8 , 2 3 2 1,1 5 5 , 6 5 3 40 , 4 6 2 40 , 4 6 2 1,1 9 6 , 1 1 5 1,3 6 8 , 1 9 1 47 , 2 4 3 47 , 2 4 3 1,4 1 5 , 4 3 4 3,1 7 7 , 8 1 1 11 1 , 4 2 9 11 1 , 4 2 9 3,2 8 9 , 2 4 0 3,0 2 9 , 4 7 3 10 6 , 3 1 0 10 8 , 3 1 0 3,1 3 5 , 7 8 3 ~ 37 5 , 8 0 0 37 5 , 8 0 0 11 , 0 7 4 , 8 0 4 38 , 9 2 0 , 7 1 9 2,0 7 9 , 5 2 2 2,0 7 9 , 5 2 2 41 , 0 0 0 , 2 4 1 11 , 7 8 5 11 , 7 8 5 34 0 , 2 0 2 45 0 , 1 8 0 - 1, 2 4 2 , 0 1 3 43 , 5 8 4 43 , 5 8 4 1, 2 8 5 , 5 9 7 9,9 3 8 57 1 Op e r a n d s u p v e n g i n e e r i n g . . . . Fu e l . . . . . . . . . . . . . . . . . . . . . . . . . . Ste a m e x p e n s e s . . . Ele c t c e x p e n s e s . . . . . Mi s c s t e a m p o w e r e x p e n s e s . . . . Re n t s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,3 3 7 , 5 6 1 2,1 4 0 , 1 9 3 9,7 9 7 , 7 5 6 22 9 , 3 1 6 2,5 1 3 , 5 3 9 .1 1 , 4 3 9 , 6 4 4 26 9 , 3 1 8 1,0 2 1 (5 4 , 3 2 5 ) 10 , 9 5 7 25 , 0 2 8 , 9 1 7 (6 4 , 3 2 5 ) 21 , 3 9 3 , 3 9 7 To t a l op e r a t i o n . . . Ma i n t e n a n c e . 51 0 M a i n s u p v a n d e n g i n e e r i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 1 M a i n o f s t r u c t r e s . . . . . . 51 2 M a i n o f b o l e r p l a n t . . 51 3 M a i n o f e l e c t r i c p l a n t . . . . . . . 51 4 M a i n of mis e ste a m p l a n t . . . . . . . . . . 2,6 9 2 , 7 2 9 36 3 , 3 4 3 18 , 8 7 0 , 7 8 9 4,5 9 8 , 2 9 4 4,4 0 7 , 7 1 1 2,2 9 2 , 7 6 7 30 9 , 3 7 4 16 , 0 6 7 , 8 3 2 3,9 1 5 , 2 9 0 3,7 5 3 , 0 1 5 8 9 10 11 12 30 , 9 3 2 , 8 6 6 26 , 3 3 8 , 2 7 8 13 To t a l m a i n t e n a n c e . . . 55 , 9 6 1 , 7 8 3 10 , 9 5 7 47 , 7 3 1 , 6 7 5 (6 4 , 3 2 5 ) To t a s t e a m p o w e r g e n e r a t i o n . . . 14 Hy d r a u l i c p Q \ r g e n e r a t i o n . Op e r a t o n - 53 5 53 6 53 6 53 7 53 8 53 9 54 0 16 3 , 7 4 3 5, 7 1 8 , 7 8 5,7 3 7 , 2 5 2 1, 8 5 0 , 7 0 2 11 , 9 5 3 , 3 0 8 1, 6 8 6 , 1 2 7 3,0 7 1 , 4 5 8 41 9 , 8 3 6 5,3 6 2 , 0 9 9 5,4 9 3 , 9 2 5 1,8 2 8 , 8 2 6 10 , 6 7 1 , 8 0 7 1,5 6 5 , 8 4 2 2,8 9 5 , 7 2 3 40 8 , 4 3 2 (6 6 ) (2 2 ) (2 , 5 0 0 ) 15 16 17 18 19 20 21 Op e r s u p v a n d e n g i n e e r i n g . . . . . . . . . . . . . . . . . . . . . . . . . . Wa t e r fo r p o w e r . . . . . . . . . . . . . . . . Wa t e r f o r p o v . r - w a r l e a s e s . . . Hy d r a u l i c e x n s e . . . Ele c t r i c e x e n s e s . . . . . . . . , . . . . . . . . . . Mis c h y d r o p w g e n e x . . . Re n t s . . . . 22 , 0 6 2 18 4 , 7 4 0 44 , 8 6 6 74 , 3 1 1 (3 5 1 ) 30 , 4 1 5 , 1 5 9 ~ 28 , 2 2 4 , 6 5 4 (2 , 9 3 9 ) 22 To t a l op e r a t o n . . . . Ma i n t n a n c e . 54 1 M a i n s u p v a n d e n g i n e e r i n g . . . 54 2 M a i n o f s t r u c t u r e s . . . . . . . . . . . . . 54 3 M a i n o f r e a , d a m s , w a t e r v . . . 54 4 M a i n o f e l e c t r i c p J a n t . . . 54 5 M a i n o f m i s e h y d r o p f a n t . . . . . . 64 , 5 8 9 28 , 3 1 0 25 , 0 1 6 78 , 7 0 5 76 , 5 2 7 2,1 0 2 , 8 2 1 1, 2 2 4 , 4 2 5 1, 4 4 0 , 4 5 0 3, 3 6 7 , 9 4 5 3, 2 1 2 , 3 1 0 1,9 6 7 , 8 7 6 1,1 5 5 , 6 5 3 1,3 6 8 , 1 9 1 3, 1 n , 8 1 1 3,0 2 9 , 4 7 3 23 24 25 26 27 11 , 3 4 7 , 9 5 1 27 3 , 1 4 7 To t m a i n t e n a n c e . . . . . " . . . ~ 28 76 2 , 8 6 9 41 , 7 6 3 , 1 1 0 38 , 9 2 3 , 6 5 8 (2 , 9 3 9 ) To t a l h y d r a u l i c p o w e r g e n e r a t i o n . . . 29 Oth e r p o w e r g e n e r a t o n ~ Op e r a t i n - 54 6 O p e r s u p \ a n d e n g i n e e r i n g . . . 54 7 . 0 0 0 F u e l - S a l m o n d i e s e l . . . . . 54 7 54 8 54 9 55 0 11 , 3 4 8 35 1 , 5 5 0 14 . 6 7 2 32 8 , 4 1 7 14 , 6 7 2 30 31 32 33 34 35 "' C ( " m Il ' I l ) ( ic . . e n : : lo o l o e ' (, f f z ; : o e n 0 z ;: - - : . p (, " ' " ' . . (" n . . ~..g 12 12 , 7 8 4 4. . , 47 8 , 8 7 5 44 8 , 7 4 4 45 0 , 1 8 0 Ge n e r a t i n e x n s e s . . . . . Mi s e o t h e r p w g e n e x . . . Re n t s . . . . . . . . . . . . . . . . 37 , 0 9 9 1,3 2 2 , 6 9 6 1, 2 4 2 , 0 1 3 To t a l op e r a t o n . . , . . . 36 ID A H O P O W E R C O M P A N Y OP E R A T I O N A N D M A I N T E N A N C E E X E N S E S Fo r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) FE R C Fo r e c a s t M e t h o d o l o g y 20 1 1 LI N E AC C O U N T 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t R.t Un a d j u s t e d 20 1 1 .. ~ DE S C R I P T I O N Ac t u a l s Ad j u s t m e n t s B. . . Ba s e Oth e r Ad j u a t m e n t No _i l ! ) ~ l a r An n u a l i r i n g Te s t Ye a r Oth e r p o w e r g e n e r a t i o n - ( c o n t i n u e d ) Ma i n t e n a n c e - 55 1 Ma i n s u p v a n d e n g i n e e r i n g . . . . . . . . . . . . . . . . . . . . . . . . $ 43 $ $ 43 $ 1 $ 1 $ 44 $ $ 44 55 2 Ma i n o f s t r u c t r e s . . . . . . . . . . . . . . . " . . . . . . . . . . 18 2 , 0 4 3 18 2 . 0 4 3 6,4 3 3 6, 4 3 3 18 8 , 4 7 6 5,0 6 0 19 3 , 5 3 6 55 3 Ma i n o f g e n a n d e l e c p l t . . . 11 8 , 5 3 3 11 8 , 5 3 3 4,2 0 9 4, 2 0 9 12 2 , 7 4 2 3,5 0 9 12 5 , 2 5 1 55 4 Ma i n m i s c o t h p w r g e n p i t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 0 7 7 , 2 6 4 1,0 7 7 , 2 6 4 1,2 9 4 , 4 3 6 1,2 9 4 , 4 3 6 2, 3 7 1 , 7 0 0 14 , 0 5 4 2,3 9 5 , 7 5 4 To t a l m a i n t e n a n c e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,3 7 7 , 8 8 3 1,3 7 7 , 8 8 3 1, 3 0 5 , 0 7 9 1,3 0 5 , 0 7 9 2, 6 8 2 , 9 6 2 22 , 6 2 3 2,7 0 5 , 5 8 5 To t a l o t h e r p o w e r g e n e r a t i o n . . . . . . . . . . . . . . . . . . . . . . . . 2,6 1 9 , 8 9 6 2,6 1 9 , 8 9 6 1, 3 4 8 , 6 6 3 1,3 4 8 , 6 6 3 3, 9 6 8 , 5 5 9 59 , n 2 4,0 2 8 , 2 8 1 Oth e r p o w e r s u p p l y e x p n s e s - 7 55 5 . 0 5 0 Pu r c h a s e d p o w e r . t r a n s m i s s i o n l o s s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,0 0 6 , 5 3 8 1,0 0 6 , 5 3 8 35 9 , 4 6 2 35 9 , 4 6 2 1,3 6 6 , 0 0 0 1,3 6 6 , 0 0 0 8 55 5 Pu r c h a s e d p o v . r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 55 6 Sy s t e m c o n t a n d l o a d d i s p . . . . . . . . . . . . . . 16 0 16 0 5 5 16 5 16 5 10 55 7 Oth e r e x p e n s e s - o t h e r p o w e r p r o d u c t i o n . . . . . . . . . . . . 2,5 6 9 , 3 3 4 2,5 6 9 , 3 3 4 91 , 2 1 5 91 , 2 1 5 2,6 6 0 , 5 4 77 , 9 1 2 2, 7 3 8 , 4 6 1 11 55 7 Oth e r e x p e n s e s - P e A , E P C a n d P C A M . . . . 12 To t a l o t h e r p o w r s u p p l y e x p e n s e s . . . . . . . . 3,5 7 6 , 0 3 2 3,5 7 6 , 0 3 2 45 0 , 6 8 2 45 0 , 6 8 2 4,0 2 6 , 7 1 4 n, 9 1 2 4, 1 0 4 , 6 2 6 13 To t a l p o w e r p r o d u c t i o n e x p n s e s . . . 92 , 8 5 1 , 2 6 1 (6 7 , 2 6 4 ) 92 , 7 8 3 , 9 9 7 12 . 1 6 2 , 3 4 3 12 , 1 6 2 , 3 4 3 10 4 , 9 4 6 , 3 4 0 91 1 , 4 6 0 10 5 , 8 5 7 , 8 0 0 -o c o m Il ' I I X lQ t . U l : : CD O C D ë T .i ¡ ¡ Z ; : o U l 0 z ~: - : . ! = w - 0 - 0 . . o n . i mi....6CO (2 ) FE R C LI N E A C C O U N T NO N U M B E R - " T e x e n s e " Op e r a t i o n - 56 0 56 1 56 2 56 3 56 4 56 5 56 6 56 7 (1 ) (3 ) 20 1 0 Ac u a l s DE S C R I P T I O N Op e r s u p v a n d e n g i n e e r i n g . . . Lo a d d i s p a t c h i n g . . . . . . . . . . . . . . . . . . . . . . Sta t i o n e x p e n s e s . . . . . . . . . Ov e r h e a d l i n e e x p e n s e s . . . . . . . . . . . Un d e r g r o u n d l i n e e x p e n s e s . . . Tra n s o f e l e e b y o t h e r s . . . Mi s e t r a n s e x p n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Re n t s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To t a l op e r a t o n . . . . . . . . 10 11 12 13 14 Ma i n t e n a n c e - 56 8 M a i n s u p v a n d e n g i n e e r i n g . . . . . . 56 9 M a i n o f s t r u c b J r e s . . . 57 0 M a i n o f s t a t i o n e q u i p . . . . . . . . . . . . . . . . . . . . . . . . . 57 1 M a i n o f o v r h e a d l i n e s . . . 57 3 M a i n o f m i s e I r a n s p l a n t . . . . . . . . . . . . 15 To t a l m a i n t e n a n c e . . . . . . . . 16 To t a l t r a n s m i s i o n e x p e n s e s . . . . . . . . . . . . Dis t n b u t o n e x p e n s e s : Op e r a t o n - 17 5 8 0 O p e r s u p v a n d e n g i n e e r i n g . . . . 18 5 8 1 L o a d d i s p a t h i n g . . . 19 5 8 2 S t a o n e x p e n s e s . . . . . . . . . . . . . . . . . . . 20 5 8 3 O v e r h e a d l i n e e x e n s e . . . 21 5 8 4 U n d e r g r o u n d l i n e e x e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 5 8 5 S t h g h t a n d s g n l s y a e i i . . . . . . . . . . . . . . . 23 5 8 6 M e t e r e x p e n s e s . . . . . . . . . . . . . . . . . . . . . 24 5 8 7 C u s t o m e r I n s t a l l e x p n s e s . . . . . . . . . . . . . . . . . . . . 25 5 8 8 M i s c d i s t r b u t i n e i i . . . . . . . . . . . . 26 5 8 9 R e n t s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 To t a l op e r a t i o n . . . 28 29 30 31 32 33 34 35 36 Ma i n t e n a n c e . 59 0 M a i n s u p v a n d e n g i n e e r i n g . . . 59 1 M a i n o f s t u c t r e s . . . . . . . . . . . . . . . . . . 59 2 M a i n o f s t t i o n e q u i p . . . . . . . . . . . . . . . . . . . . . . . . . . 59 3 M a i n o f o v e r h e a d l i n e s . . . 59 4 M a i n o f u n d e r g r o u n d l i n e s . . . . 59 5 M a i n o f lin e t r n s f o r m e r s . . . . . . . . . 59 6 M a i n o f a t I g h t - s n l s y s . . . . . . . . . . 59 7 M a i n o f m e t e r s . . . . . . 59 8 M a i n o f m i s c d i s t p 1 a n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 To t a l m a i n t e n a n c e . . . . . . . . . . . . . . . . . . . . . . . . . . "' o o m Il ' I I X (Q c . C I : : (I 0 ( I e ' c. ¡ ¡ Z ; : o C I 0 Z ~_ _ : . 9 (¡ " ' " ' . . 00 . , nii....g 38 To t a l d i s t r b u t i n e x n s e s . . . . . . . . . (4 )2,9 9 2 , 9 5 5 2, 9 5 3 , 0 9 1,9 8 7 , 2 1 4 66 0 , 0 3 5 5,9 1 8 , 5 0 7 33 6 , 8 3 5 1,5 6 9 , 1 6 8 16 , 4 1 7 , 8 0 8 54 0 , 3 4 0 41 9 , 2 1 9 3,4 4 7 , 6 6 2 2,7 8 1 , 2 5 6 (4 0 ) 7,1 8 8 , 4 3 7 23 , 6 0 6 , 2 4 5 3,7 1 3 , 3 9 1 3,4 1 9 , 9 6 0 1,2 7 7 , 8 1 8 3,0 2 9 , 3 4 0 1,7 9 2 , 3 4 2 79 , 5 3 7 4,2 1 9 , 2 7 1 1,5 2 1 , 4 2 7 5,0 0 4 , 1 7 9 44 0 , 7 8 7 24 , 4 9 8 , 0 5 2 37 1 , 9 7 9 (1 1 , 3 8 5 ) 3,7 7 4 , 7 2 3 14 , 2 9 7 , 6 3 6 1,0 0 3 , 4 0 4 44 8 , 1 5 7 58 7 , 9 5 3 70 0 , 0 8 0 13 7 , 5 8 3 21 , 3 1 0 , 1 3 0 45 , 8 0 8 , 1 8 2 ID A H O P O W E R C O M P A N Y OP E R A T I O N A N D M A I N T E N A N C E E X P E N S E S Fo r T w e l v e M a n U l s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 Ad j u s t m e n t s Ba s e ~ Oth e r Ad j u s t m e n t No Te s t Ye a r An n u a l i Z i n g Te s t Ye a r (1 3 0 ) $ 2,9 9 2 , 8 2 5 $ 10 4 , 8 8 4 $ 10 4 , 8 8 4 $ 3.0 9 7 , 7 0 9 $ 74 , 2 2 8 $ 3,1 7 1 , 9 3 7 (7 6 ) 2,9 5 3 , 0 1 8 10 5 , 9 9 9 10 5 , 9 9 9 3,0 5 9 , 0 1 7 10 3 , 1 2 7 3,1 6 2 , 1 4 4 1,9 8 7 , 2 1 4 70 , 2 2 9 70 , 2 2 9 2.0 5 7 . 4 4 3 55 , 6 3 2 2,1 1 3 . 0 7 5 66 0 , 0 3 5 2. 3 8 6 , 8 5 2 2,3 8 6 , 8 5 2 3,0 4 6 , 8 8 7 12 , 8 8 6 3,0 5 9 , 7 7 3 5,9 1 8 . 5 0 7 2, 3 4 3 , 4 9 3 2,3 4 3 , 4 9 3 8,2 6 2 , 0 0 0 8,2 6 2 , 0 0 0 33 6 , 8 3 5 11 , 2 0 5 11 , 2 0 5 34 8 , 0 4 0 1,1 7 9 34 9 , 2 1 9 - 1,5 6 9 , 1 6 8 61 2 , 9 2 1 61 2 , 9 2 1 2, 1 8 2 , 0 8 9 2,1 8 2 , 0 8 9 (2 0 6 ) 16 , 4 1 7 , 6 0 2 5, 6 3 5 , 5 8 3 5,6 3 5 , 5 8 3 22 , 0 5 3 , 1 8 5 24 7 , 0 5 2 22 , 3 0 0 , 2 3 7 54 0 , 3 4 0 18 , 2 4 8 18 , 2 4 8 55 8 . 5 8 8 5.0 6 5 56 3 , 6 5 3 41 9 , 2 1 9 14 , 8 9 7 14 , 8 9 7 43 4 , 1 1 6 12 . 6 0 4 44 6 , 7 2 0 (9 ) 3, 4 4 7 , 6 5 3 12 0 , 0 9 1 12 0 , 0 9 1 3, 5 6 7 . 7 4 4 76 , 6 9 8 3,6 4 4 , 4 4 2 (1 1 ) 2, 7 8 1 . 2 4 5 94 , 3 9 8 94 , 3 9 8 2, 8 7 5 , 6 4 3 33 , 0 4 2 2,9 0 8 , 6 8 5 ~ (2 ) (2 ) (4 2 ) (4 2 ) (2 0 ) 7, 1 8 8 , 4 1 7 24 7 , 6 3 2 24 7 , 6 3 2 7, 4 3 6 , 0 4 9 12 7 , 4 0 9 7,5 6 3 , 4 5 8 (2 2 6 ) 23 , 6 0 6 , 0 1 9 5,6 8 3 , 2 1 5 5, 8 8 3 , 2 1 5 29 , 4 8 9 , 2 3 4 37 4 , 4 6 1 29 , 8 6 3 , 6 9 5 (1 , 1 6 2 ) 3, 7 1 2 , 2 2 9 13 2 , 0 8 6 13 2 , 0 8 6 3,8 4 , 3 1 5 11 1 , 8 4 9 3,9 5 6 , 1 6 4 3,1 9 , 9 6 0 12 2 , 8 0 8 12 2 , 8 0 8 3, 5 4 2 , 7 6 8 11 6 , 3 2 7 3,6 5 9 , 0 9 5 (1 0 0 ) 1,2 7 7 , 7 1 8 44 , 9 1 3 44 , 9 1 3 1,3 2 2 , 6 3 1 33 , 2 8 2 1,3 5 5 , 9 1 3 (7 4 ) 3, 0 2 9 , 2 6 6 10 7 , 6 4 2 10 7 , 6 4 2 3, 1 3 6 , 9 0 8 97 , 1 0 1 3,2 3 4 , 0 0 9 (7 1 ) 1,7 9 2 , 2 7 1 61 , 1 6 6 61 , 1 6 6 1,8 5 3 , 4 3 7 25 , 3 4 8 1,8 7 8 , 7 8 5 79 , 5 3 7 2,7 6 0 2, 7 8 0 82 , 3 1 7 2,4 9 6 84 , 8 1 3 (3 5 ) 4,2 1 9 , 2 3 6 25 , 4 9 3 25 , 4 9 3 4,2 4 4 , 7 2 9 4,2 4 4 , 7 2 9 (5 5 ) 1,5 2 1 , 3 7 2 53 , 6 5 1 53 , 6 5 1 1,5 7 5 , 0 2 3 41 , 4 5 8 1,6 1 6 , 4 8 1 (6 0 5 ) 5, 0 0 3 , 5 7 4 17 5 , 3 9 6 17 5 , 3 9 6 5, 1 7 8 , 9 7 0 12 2 , 3 7 0 5,3 0 1 , 3 4 0 44 0 , 7 8 7 15 0 , 3 2 4 15 0 , 3 2 4 59 1 , 1 1 1 4 59 1 , 1 1 5 (2 , 1 0 2 ) 24 , 4 9 5 , 9 5 0 87 6 , 2 5 9 87 6 , 2 5 9 25 , 3 7 2 , 2 0 9 55 0 , 2 3 5 25 , 9 2 2 , 4 4 4 37 1 , 9 7 9 13 , 2 9 4 13 , 2 é 4 38 5 , 2 7 3 12 , 0 1 6 39 7 , 2 8 9 (1 1 , 3 8 5 ) (3 7 6 ) (3 7 6 ) (1 1 , 7 6 1 ) (1 1 , 7 6 1 ) (1 1 3 ) 3, 7 7 4 , 6 1 0 13 1 , 7 6 7 13 1 , 7 6 7 3, 9 0 6 , 3 7 7 86 , 6 6 2 3,9 9 3 , 0 3 9 (7 , 4 3 3 ) 14 , 2 9 0 , 2 0 3 48 9 , 0 3 7 48 9 , 0 3 7 14 , 7 7 9 , 2 4 0 20 2 , 9 6 2 14 , 9 8 2 , 2 0 2 1,0 0 3 , 4 0 4 35 , 2 5 7 35 , 2 5 7 1,0 3 8 , 6 6 1 25 , 5 3 3 1,0 6 4 , 1 9 4 44 8 , 1 5 7 14 , 8 6 3 14 , 8 6 3 46 3 , 0 2 0 98 2 46 4 , 0 0 2 58 7 , 9 5 3 20 , 4 0 1 20 , 4 0 1 60 8 , 3 5 4 12 , 9 4 5 62 1 , 2 9 9 70 0 , 0 8 0 3,9 3 3 3,9 3 3 70 4 , 0 1 3 70 4 , 0 1 3 13 7 , 5 8 3 4,8 3 3 4, 8 3 3 14 2 , 4 1 6 4, 2 3 9 14 6 , 6 5 5 (7 , 5 4 6 ) 21 , 3 0 2 , 5 8 4 71 3 , 0 0 9 71 3 , 0 0 9 22 , 0 1 5 , 5 9 3 34 5 , 3 3 9 22 , 3 6 0 , 9 3 2 (9 , 8 4 6 ) 45 , 7 9 8 , 5 3 4 1,5 8 9 , 2 6 8 1,5 8 9 , 2 6 8 47 , 3 8 7 , 8 0 2 89 5 , 5 7 4 48 , 2 8 3 , 3 7 6 ID A H O P O W E R C O M P A N Y OP E R A T I O N A N D M A N T E N A N C E E X E N S E S Fo r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) FE R C Fo r e c a s t M e t h o d o l o g y 20 1 1 UN E AC C O U N T 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 NO N U M B E R DE S C R I P T I O N Ac t u a l s Ad j u s b n e n t Ba s e Ba s e Ot e r Ad j u s b n e n t No Te s t Y e 8 r An n u a l i Z i n g Te s t Ye a r - ë ü c o u n t s e x p e n s e s : Op e r a t i o n . 90 1 Su p e r v i s i o n . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . , . . . $ 41 0 , 7 0 2 $ (1 0 3 ) $ 41 0 , 5 9 9 $ 14 , 7 2 2 $ 14 , 7 2 2 $ 42 5 , 3 2 1 $ 14 , 2 2 9 $ 43 9 , 5 5 0 90 2 Me t e r re a d i n g e x e n s e . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 4,0 2 6 , 9 3 7 4,0 2 6 , 9 3 7 (1 , 8 3 3 , 4 3 5 ) (1 , 8 3 3 , 4 3 5 ) 2,1 9 3 , 5 0 2 2,1 9 3 , 5 0 2 90 3 Cu s t r e c o r d s . c o l l e c t e x p . . . . . . . ... . . . , . . . . . . . . . . . . . . . . . . . . 12 , 9 8 8 , 7 3 0 (6 9 ) 12 , 9 8 8 , 6 6 1 45 0 , 9 8 2 45 0 , 9 8 2 13 , 4 3 9 , 6 4 3 27 3 , 2 7 9 13 , 7 1 2 , 9 2 2 90 4 Un c o l e e t b l e a c c o u n t s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,6 3 8 , 8 5 5 4,6 3 8 , 8 5 5 4,6 3 8 , 8 5 5 4,8 3 8 , 8 5 5 90 5 Mis e c u s t o m e r a c c t s e x p o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 2 34 2 12 12 35 4 35 4 To t a l c u s t o m e r a c c o u n t s e x p e n t e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 , 0 6 5 , 5 6 6 (1 7 2 ) 22 , 0 6 5 , 3 9 4 (1 , 3 6 7 , 7 1 9 ) (1 , 3 6 7 , 7 1 9 ) 20 , 6 9 7 , 6 7 5 28 7 , 5 0 8 -- 9 8 5 , 1 8 3 Cu s t o m e r s e r v i c e a n d i n f o r m a t i o n a l e x p n s e s : Op e r a t i o n . 7 90 7 Su p e r v s i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 2 , 7 7 8 (2 4 4 ) 35 2 , 5 3 4 12 , 6 0 6 12 , 6 0 6 36 5 , 1 4 0 11 , 0 5 2 37 6 , 1 9 2 8 90 8 Cu s t o m e r a s s i s t a n c e e x p . . . . . ... . . . . . . 7,7 7 5 , 7 9 3 (3 , 1 2 7 ) 7,7 7 2 , 6 6 6 (1 , 3 5 2 , 8 8 7 ) (1 , 3 5 2 , 8 8 7 ) 6,1 9 , 7 7 9 14 3 , 7 3 0 6,5 6 3 , 5 0 9 9 90 8 En e r g y e f f c i e n c y r i d e r - I d a h o . . . . . . . . . . . . . . . . . . 42 , 4 7 9 , 6 8 9 (4 2 , 4 7 9 , 6 8 9 ) 10 90 8 En e r g y e f f c i e n c y r i d e r - O r e g o n . . . . 1,7 0 4 , 3 6 7 (1 , 7 0 4 , 3 8 7 ) 11 90 9 In f o a n d i n s t r u c t a d v e x p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 , 5 1 7 31 , 5 1 7 1, 0 4 0 1,0 4 0 32 , 5 5 7 32 , 5 5 7 12 91 0 Mis e c u s t s v e a n d i n f e x p o . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . 86 4 , 0 0 3 (3 2 9 ) 86 3 , 6 7 4 30 , 2 0 7 30 , 2 0 7 89 3 , 8 8 1 20 , 1 1 7 91 3 , 9 9 8 13 91 2 De m o a n d s e l l i n g e x p o . . . . . . . . . . . . . . . . . . . . . . . , . . . To t a l c u s t o m e r s e r v i c e a n d 14 in f o r m a t i o n a l e x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 , 2 0 8 , 1 4 7 (4 4 , 1 8 7 , 7 5 6 ) 9,0 2 0 , 3 9 1 (1 , 3 0 9 , 0 3 4 ) (1 , 3 0 9 , 0 3 4 ) 7, 7 1 1 . 3 5 7 17 4 , 8 9 9 7,8 8 6 , 2 5 6 Ad m i n i s t r a t i e a n d g e n e r a l e x p n s e s : Op e r a t o n . 15 92 0 Ad m i n a n d g e n s a l a r i e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 , 2 6 1 , 7 5 6 (6 9 ) 47 , 2 6 1 , 6 6 9 1, 7 0 3 , 9 4 7 1,7 0 3 , 9 4 7 46 , 9 6 5 , 6 1 6 1,6 1 8 , 0 1 8 50 , 5 6 3 , 6 3 4 16 92 0 In c e n t i v e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 , 3 9 8 , 8 3 9 (1 6 , 3 9 6 , 8 3 9 ) 6,6 8 0 , 7 4 8 6,6 8 0 , 7 4 6 6, 6 8 0 , 7 4 8 6,6 8 0 , 7 4 8 17 92 1 Of f i c e s u p p l i e s a n d e x p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 , 6 1 3 , 9 9 1 (1 7 , 9 0 0 ) 13 , 5 9 6 , 0 9 1 1, 3 0 0 , 8 6 7 1,3 0 0 , 8 6 7 14 , 8 9 6 , 9 5 8 7, 6 8 1 14 , 9 0 4 , 6 3 9 18 92 2 Ad m i n e x p t r a n s f - c r . , . . . ... . . . . . . .. . . . . (2 7 , 7 9 9 , 6 3 4 ) (2 7 , 7 9 9 , 6 3 4 ) (9 9 8 , 6 6 5 ) (9 9 8 , 8 6 5 ) (2 9 , 7 9 8 , 2 9 9 ) (2 6 , 7 9 8 , 2 9 9 ) 19 92 3 Ou t i d e s e r v c e s e m p l o y e d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,2 1 0 , 6 3 0 (7 , 3 9 5 ) 7,2 0 3 , 2 3 5 23 7 , 8 0 8 23 7 , 8 0 8 7, 4 4 1 , 0 4 3 7,4 4 1 , 0 4 3 20 92 4 Pr o p e r t i n s u r a n c e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,3 2 9 , 5 7 7 3,3 2 9 , 5 7 7 5,0 3 1 5,0 3 1 3,3 3 4 , 6 0 8 21 , 1 6 6 3,3 5 5 , 7 7 4 21 92 5 In j u r i e s a n d d a m a g e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,6 6 8 , 3 8 0 5,6 6 8 . 3 8 0 18 7 , 4 6 1 18 7 , 4 6 1 5,8 5 5 , 8 4 1 6, 4 0 5,8 6 2 , 2 8 1 22 92 6 Em p p e n s i o n s a n d b e n e f i t . . . 25 , 9 2 6 , 0 7 7 (1 , 0 2 7 ) 25 , 9 2 5 , 0 5 0 61 8 , 3 7 9 61 8 , 3 7 9 26 , 5 4 3 , 4 2 9 26 , 5 4 3 , 4 2 9 23 92 6 . 2 0 3 Em p p e n s i o n s a n d b e n e f i t . O r e g o n . . . . . ... . . . . . . . . . . . . . . . . . . . . . . 88 4 , 2 3 6 88 4 , 2 3 6 8,7 8 8 8,7 8 8 89 3 , 0 2 4 69 3 , 0 2 4 24 92 6 . 2 0 4 Em p p e n s i o n s a n d b e n e f i - I d a h o . . . . . . . . . . . . . . . . . . . . . . . . . . 3,1 5 9 , 8 0 0 3,1 5 9 , 8 0 0 13 , 9 9 3 , 9 1 3 13 , 9 9 3 , 9 1 3 17 , 1 5 3 , 7 1 3 17 , 1 5 3 , 7 1 3 25 92 6 . 2 0 5 Em p p e n s i o n s a n d b e n e f i t . F E R C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 , 9 8 6 60 , 9 8 6 12 9 , 9 6 4 12 9 , 9 8 4 19 0 , 9 5 0 19 0 , 9 5 0 26 92 7 Fra n c h i s e r e q u i r e m e n t s . . . . 2,5 4 9 2, 5 4 9 84 84 2,6 3 3 2,6 3 3 27 92 8 Re g c o m m i s s i o n e x p e n s e s . . . 3,7 9 7 , 8 3 7 (5 , 7 4 8 ) 3,7 9 2 , 0 8 9 44 0 , 9 3 2 44 0 , 9 3 2 4, 2 3 3 , 0 2 1 4,2 3 3 , 0 2 1 28 92 9 Du p l i c a t e c h a r g e s - c r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 93 0 . 1 Ge n e r e l a d v e r t i n g e x p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 7 , 9 5 0 (4 1 7 , 9 5 0 ) 30 93 0 , 2 Mi s e g e n e r a l e x p e n s e s . . . . . . . . . . . . . . . . . . . 3,8 2 6 , 1 0 2 (1 8 1 , 0 1 0 ) 3, 4 5 , 0 9 2 14 0 , 4 0 3 14 0 , 4 0 3 3,7 8 5 , 4 9 5 5,2 5 3 3,7 9 0 , 7 4 8 31 93 1 Re n t s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 , 6 0 0 12 , 6 0 0 12 , 5 8 8 12 , 5 8 8 25 , 1 8 8 25 , 1 8 8 32 To t l o p e r a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 3 , 7 7 1 , 6 7 8 (1 7 , 0 2 9 , 9 5 8 ) 86 , 7 4 1 , 7 2 0 24 , 4 6 2 , 2 4 8 24 , 4 6 2 , 2 4 8 11 1 , 2 0 3 , 9 6 8 1,6 5 8 , 5 5 8 11 2 , 8 6 2 , 5 2 6 Ma i n t e n a n c e . 36 93 5 Ma i n o f g e n e r a l p l a n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,1 8 2 , 6 1 1 (1 6 ) 4,1 8 2 , 5 9 5 14 5 , 5 9 3 14 5 , 5 9 3 4,3 2 8 , 1 8 8 42 , 4 3 1 4,3 7 0 , 6 1 9 34 To t a l m a i n t e n a n c e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,1 8 2 , 6 1 1 (1 6 ) 4,1 8 2 , 5 9 5 14 5 , 5 9 3 14 5 , 5 9 3 4,3 2 8 , 1 8 8 42 , 4 3 1 4,3 7 0 , 6 1 9 To t a l a d m i n i s t r a t e a n d i: o n m 35 ge n e r a l e x p n s e . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . 10 7 , 9 5 4 , 2 8 9 (1 7 , 0 2 9 , 9 7 4 ) 90 , 9 2 4 , 3 1 5 24 , 6 0 7 , 8 4 1 24 , 6 0 7 , 8 4 1 11 5 , 5 3 2 , 1 5 6 1,7 0 0 , 9 8 9 11 7 , 2 3 3 , 1 4 5 Il ' I I X CO C - I I : : To t a l e l e c t r i c o p e r a t i o n (\ 0 ( \ e ' 0) f f Z ; : 36 an d m a i n t e n a n c e e x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 34 5 , 4 9 3 , 6 9 0 $ (6 1 , 2 9 5 , 0 4 0 ) $ 28 4 , 1 9 8 , 6 5 0 $ 41 , 5 6 5 , 9 1 4 $ 41 , 5 6 5 , 9 1 4 0 $ 32 5 , 7 8 4 , 5 6 4 $ 4,3 4 4 , 8 9 1 $ 33 0 , 1 0 9 , 4 5 5 o I I 0 Z ;: - - ~ ~ c. i : i : . . nÇ ) . r:....I000 "C 0 m Il ' I I X 1O c . ( I : : lD O l D S ' .. ¡ Z ' " 0( 1 0 Z ~: . : . ! = W" " . . OÇ ) . i ~..g (1 ) (2 ) Un e No De s c r i p t i o n Pro d u c t i o n . s t e a m : Bri d g e r p l a n t . Bo a r d m a n p l a n t . . . . Va l m y p l a n t . . . . . . To t a l p r o u c t i o n . s t e a m . . . All r i s k : Bl a n k e t f i d e l i t y b o n d . . . Pr o p e r t " a l l r i s k " . . . . . . . . . . . . Oth e r m i s c e l l a n e o u s . . . To t a l a l l r i s k . . . To t a l p r o p e r t i n s u r a n c e . . . . . . . . ID A H O P O W E R C O M P A N Y OP E R A T I O N A N D M A I N T E N A N C E E X P E N S E S PR O P E R T Y I N S U R A N C E - A C C O U N T 9 2 4 Fo r T ' M l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (3 ) 20 1 0 Ac t u a l s 2, 1 9 2 , 3 3 2 2, 5 1 9 , 7 4 0 3,3 2 9 , 5 7 7 20 1 0 Ad j u s t m e n t s 40 8 , 3 8 3 49 , 7 5 3 35 1 , 7 0 1 80 9 , 8 3 7 63 , 1 7 0 2S 4 , 2 3 8 (4 ) (5 ) 20 1 0 Ba s . 40 8 , 3 8 3 49 , 7 5 3 35 1 , 7 0 1 80 9 , 8 3 7 63 , 1 7 0 2,1 9 2 , 3 3 2 26 4 , 2 3 8 2,5 1 9 , 7 4 0 3,3 2 9 , 5 7 7 (6 ) ( 7 ) ( 8 ) Fo r e c a s t M e t h o d o l o g y 20 1 0 F o r e a s t R e f Ba s e O t h e r A d j u s t m e n t N o ~~~~ ~~ D (9 ) 20 1 1 Un a d j u s t e d Te s t Y e a r (1 0 ) An n u a l i z i n g (1 1 ) 20 1 1 Te s t Ye a r 40 8 , 3 8 3 49 , 7 5 3 35 1 , 7 0 1 40 8 , 3 8 3 49 , 7 5 3 35 1 , 7 0 1 80 9 , 8 3 7 80 9 , 8 3 7 63 , 1 7 0 2,1 9 2 , 3 3 2 26 9 , 2 6 9 63 , 1 7 0 12 , 0 0 8 2, 2 0 4 , 3 4 0 9,1 5 8 27 8 , 2 7 3,3 5 5 , 7 7 4 2, 5 2 4 , 7 7 1 3,3 3 4 , 6 0 8 21 , 1 6 6 2, 5 4 5 , 9 3 7 21 , 1 6 6 ID A H O P O W E R C O M P A N Y OP E R A T I O N A N D M A I N T E N A N C E E X P E N S E S RE G U L A T O R Y C O M M I S S I O N E X P E N S E S - A C C O U N T 9 2 8 Fo r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 . 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (0 ) (1 0 ) (1 1 ) Fo r e c a s M e t h o d o l g y 20 1 1 Li n e 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 ~ De s r i p t o n Ac t a l s Ad j u s t e n t Ba s e ~~ Ad j u s m e n t No Te s t Ye a r An n u a l i z i n g Te s t Ye a r FE R C a d m i n i s t e a s s s m e n t a n d s e c u r i t e s ( 9 2 8 . 1 0 1 ) Ca p a c i t y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,6 6 1 , 1 6 4 $ $ 1,6 6 1 , 1 6 4 $ 13 1 , 2 2 1 $ 13 1 , 2 2 1 $ 1, 7 9 2 , 3 8 5 $ $ 1,7 9 2 , 3 8 5 Ge n e r a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 6 , 2 7 2 70 6 , 2 n 55 , 7 9 1 55 , 7 9 1 76 2 , 0 6 3 76 2 , 0 6 3 Fe r c O r d e r #4 7 2 - S a l e s f o r r e s a l e , . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . 46 6 , 1 8 8 46 6 , 1 8 8 36 , 8 2 5 36 , 8 2 5 50 3 , 0 1 3 50 3 , 0 1 3 Mi s c l l a n e o u s O t h e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 9 , 3 6 2 53 9 , 3 6 2 ~ 42 , 6 0 7 58 1 , 9 6 9 58 1 , 9 6 9 To t a (9 2 8 . 1 0 1 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 3 n , 9 8 6 3. 3 7 2 . 9 8 6 26 6 , 4 4 4 26 6 , 4 4 4 3,6 3 9 , 4 3 0 3, 6 3 9 , 4 3 0 FE R C . R a t e C a s e ( 9 2 8 . 1 0 2 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 4 70 4 23 23 72 7 72 7 FE R C - O r e g o n H y d r o ( 9 2 8 . 1 0 4 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 8 , 5 0 6 15 8 , 5 0 6 ~ 5,2 2 7 16 3 , 7 3 3 16 3 , 7 3 3 To t a F E R C e x p e n s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,5 3 2 , 1 9 6 3, 5 3 2 , 1 9 6 ~ 27 1 , 6 9 4 3,8 0 3 , 8 9 0 3,8 0 3 , 8 9 0 Id a h o P u b l i c U t i l i t e s C o m m i s i o n e x p e n s e : Ra t c a s ( 9 2 8 . 2 0 2 ) . . . . . . . . . . . . . . . . . . . . 1,0 2 4 1,0 2 4 54 , 3 4 9 54 , 3 4 9 55 , 3 7 3 55 , 3 7 3 10 Ot h e r ( 9 2 8 . 2 0 3 ) . . . 31 , 4 1 9 (6 , 7 4 8 ) 25 , 6 7 1 ~ 42 , 0 7 7 67 , 7 4 8 67 , 7 4 8 11 To t a l P U C e x p e n s . . . . . . . . 32 , 4 4 3 (5 , 7 4 8 ) 26 , 6 9 5 ~ 96 , 4 2 6 12 3 , 1 2 1 12 3 , 1 2 1 Ore g o n P u b i c U t i l i t C o m m i s s o n e x p e n s e : 12 Fli n g F e e s ( 9 2 8 . 3 0 1 ) . . . . 13 Ra t e c a n ( 9 2 8 . 3 0 2 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,5 3 2 6,5 3 2 21 6 21 6 6,7 4 8 6,7 4 8 14 Ot h e r ( 9 2 8 . 3 0 3 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 , 6 6 6 22 6 , 6 6 6 ~ 72 , 5 9 6 29 9 , 2 6 2 29 9 , 2 6 2 16 To t a O P U C e x p e n s e . . . 23 3 , 1 9 8 23 3 , 1 9 8 ~ 72 , 8 1 2 30 6 , 0 1 0 30 6 , 0 1 0 Ne v a d a P u b l i c S e r v i c e C o m m i s s i o n e x p e n s : 16 Ot e r ( 9 2 8 . 4 0 3 ) . . . 17 To t a N P S C e x p e n s e . . . . - 18 To t a l r e g u l a t o i y c o m m i s s o n e x p e n s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,7 9 7 , 8 3 7 $ (5 , 7 4 8 ) $ 3,7 9 2 , 0 8 9 ~ $ 44 0 , 0 3 2 0 $ 4,2 3 3 , 0 2 1 $ $ 4,2 3 3 , 0 2 1 "' C ( ' m Il ' I l ) ( lC c . U l : : CD 0 C D ë ' 00 æ Z ; : o U l 0 Z ¡; : - : . ! J to " ' " ' . . (' n . ¡ mi....600 w ~ ::w 0a. N r: ¡;;, Z ~~ Q 1l ~ ~ ~ 8 ~ ~ ff ~ ~š: '" c: ~ ~! 0'" 1::i z 0'" 0:;Cl - Q)- ~ ~ ü ~w i-ir ~a. 0w u.Cl ~ jl (; ~!l Q)êEn~N.. '"c: Q):i i- l;~ Q)~ ;, ~ 1ii- gi'Rl E'" a ~,. '" '" ~ ~ ~ ~g ! ",- ~f '" '" ai~ ~ ij ~ ~ ¡! oôi:Ñ CD;;..~Ñ '" ~CD ~ g ~~ w € _ g; lü~õ õ l:; ~ 10 Q)eLL ~ Æ §: ~ € §: 1i 55 l' EQ) -æl o Q) o æN m ~ o Q) Õ ~N" ~ 011~ " ~ Jt c:l ~ ~ ~I ~ "E.. ~ i ~ ~ '" '" ~ ~ '" ¡¡ ~l! '" ¡¡ ¡gl! '" ~ ~ c:c l ~ ~ ~.. ~M ~.. ~ ~-.. ..;; ~.. ~ ~t ~ ~ ~ '" '" ~ ~ ~ ~ ~~ l .§ i ~ N M Exhibit No. 14 Case No. IPC-E-11-08 D. Jones, IPC Page 9 of 23 ID A H O P O W E R C O M P A N Y EL E C T R I C P L A N T / R E G U L A T O R Y A S S E T S - A M O R T . , A D J U S T . , G A I N S & L O S S E S Fo r Tw e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 Li n e 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 No - De s c r i p t i o n Ac t u a l s Ad j u s t m e n t s Ba s e Ba s e Oth e r Ad j u s t m e n t No Te s t Ye a r An n u a l i z i n g Te s t Ye a r 40 6 Am o r t i z a t i o n o f e l e c t c p l a n t a c q u i s i t i o n ad j u s t m e n t . P r a i r i e P O Y o r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (2 2 , 7 2 3 ) $ $ (2 2 , 7 2 3 ) $ $ $ (2 2 , 7 2 3 ) $ $ (2 2 , 7 2 3 ) - To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (2 2 , 7 2 3 ) $ $ (2 2 , 7 2 3 ) $ $ F $ (2 2 , 7 2 3 ) $ $ (2 2 , 7 2 3 ) "' c ( " m Il ' 1 I ) ( lC ( . e n : : eD O e D e ' .. : i Z ; : oi J 0 z O. . 0 ~ " õ " õ : . c. ( " n . ¡ r;-"-"6CO l;....'"'" ~.... 0 ..-,.-1ñ N NN r!.... '".i;Õ .~m"cc ...... ..l;.... ~'"'".,.... §: ~"~..-,.:¡-N NOJ '" :5 ~.... ;;0 C)a:z E i:N ûí .,aOJ.§IX IX€0 .0 .0I!'"0 " u-'5...... ¡;i:i: li IX IX E: ~(5 .0 ",- 0.i ....1i:¡ ûí ri a .,€I!'"0 0 OJ0U-N ai en N!:0 C;'"'"~w li '"'"z a:m_Ol_0 .c a .,..E !!0 '"N Na-0 OJ :¡z ii N ai0...,0 en 0 .... a:!:...,w ai .. s:w c Je0w0~'".,a-a:~~a E000ûí:i I-0 N "..~:¡'59.,......:; .? C)~w '"'"a:'"'" 6 a ~m_Ol_ u-§:0 "N NõN...... ~¿,..Qa'"cc:i .,'"a-l ,... §:a I!.5 ...!'"8.,.,0 :s ..c ,¡0'"..I!I! ~0Õßc.,~0~~ii ¡0 ~E"..'" ~I Ql Ql a:-.i;N.. Exhibit No. 14 Case No. IPC-E-11-08 D. Jones, IPC Page 11 of23 ID A H O P O W E R C O M P A N Y TA X E S O T H E R T H A N I N C O M E T A X E S Fo r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 Li n e 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 No De s c r l p t i o n Ac t u a l s Ad j u s t m e n t s Ba s e Ba s e Oth e r Ad j u s t m e n t No Te s t Ye a r An n u a l i z i n g Te s t Ye a r Fe d e r a l t a x e s : 1 Un e m p l o y m e n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 12 0 , 2 8 5 $ (1 2 0 , 2 8 5 ) $ YE S $ $ $ $ $ 2 So c l a l S e c u r i t y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 , 4 5 7 , 8 1 9 (1 2 , 4 5 7 , 8 1 9 ) YE S 3 To t a l f e d e r a l t a x e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 , 5 7 8 , 1 0 4 (1 2 , 5 7 8 , 1 0 4 ) Sta t e , c o u n t y a n d l o c a l t a x e s : Re a l a n d p e r s o n a l p r o p e r t y : 4 Id a h o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 , 8 6 4 , 0 8 0 14 , 8 6 4 , 0 8 0 2, 6 5 5 , 8 5 3 2, 6 5 5 , 8 5 3 17 , 5 1 9 , 9 3 3 17 , 5 1 9 , 9 3 3 5 Or e g o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,2 2 8 , 1 2 7 2,2 2 8 , 1 2 7 16 2 , 5 0 7 16 2 , 5 0 7 2,3 9 0 , 6 3 4 2, 3 9 0 , 6 3 4 6 Mo n t a n a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . 21 0 , 4 4 3 21 0 , 4 4 3 14 , 5 5 7 14 , 5 5 7 22 5 , 0 0 0 22 5 , 0 0 0 7 Wy o m i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 2 7 1 , 1 3 4 1, 2 7 1 , 1 3 4 22 8 , 8 6 6 22 8 , 8 6 6 1, 5 0 0 , 0 0 0 1,5 0 0 , 0 0 0 8 Ne v a d a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 1 0 8 , 7 7 4 1, 1 0 8 , 7 7 4 (1 5 , 5 7 1 ) (1 5 , 5 7 1 ) 1, 0 9 3 , 2 0 3 1,0 9 3 , 2 0 3 9 Sh o s h o n e . B a n n o c k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 , 5 3 3 70 , 5 3 3 1, 0 5 8 1,0 5 8 71 , 5 9 1 71 , 5 9 1 10 To t a l r e a l a n d p e r s o n a l p r o p e r t y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 , 7 5 3 , 0 9 1 19 , 7 5 3 , 0 9 1 3, 0 4 7 , 2 7 0 3, 0 4 7 , 2 7 0 22 , 8 0 0 , 3 6 1 22 , 8 0 0 , 3 6 1 11 Kil o w a t t - h o u r t a x . I d a h o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,6 4 5 , 7 7 8 1, 6 4 5 , 7 7 8 39 0 , 8 5 1 39 0 , 8 5 1 2, 0 3 6 , 6 2 9 2, 0 3 6 , 6 2 9 Li c e n s e s : 12 Wy o m i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 9 5 0 3, 9 5 0 73 0 73 0 4, 6 8 0 4,6 8 0 13 Sh o s h o n e . B a n n o c k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 0 30 0 (1 5 0 ) (1 5 0 ) 15 0 15 0 14 To t a l l i c e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 2 5 0 4, 2 5 0 58 0 58 0 4, 8 3 0 4,8 3 0 Re g u l a t o r y c o m m i s s i o n : 15 Id a h o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 8 3 7 , 1 8 4 1, 8 3 7 , 1 8 4 YE S 1, 8 3 7 , 1 8 4 1,8 3 7 , 1 8 4 16 Or e g o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 , 6 0 3 92 , 6 0 3 48 , 3 3 9 48 , 3 3 9 14 0 , 9 4 2 14 0 , 9 4 2 17 To t a l r e g u l a t o r y c o m m i s s i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 9 2 9 , 7 8 7 1, 9 2 9 , 7 8 7 48 , 3 3 9 48 , 3 3 9 1, 9 7 8 , 1 2 6 1,9 7 8 , 1 2 6 Fr a n c h i s e : 18 Or e g o n t o t a l f r a n c h i s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 3 , 1 2 9 71 3 , 1 2 9 (3 2 , 9 7 0 ) (3 2 , 9 7 0 ) 68 0 , 1 5 9 68 0 , 1 5 9 19 Un e m p l o y m e n t . t o t a l s t a t e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 1 0 8 , 2 4 6 (1 , 1 0 8 , 2 4 6 ) YE S 20 To t a l s t a t e , c o u n t y a n d l o c a l t a x e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 , 1 5 4 , 2 8 1 (1 , 1 0 8 , 2 4 6 ) 24 , 0 4 6 , 0 3 5 3, 4 5 4 , 0 7 0 3, 4 5 4 , 0 7 0 27 , 5 0 0 , 1 0 5 27 , 5 0 0 , 1 0 5 21 To t a l o t h e r t a x e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 , 7 3 2 , 3 8 5 (1 3 , 6 8 6 , 3 5 0 ) 24 , 0 4 6 , 0 3 5 3, 4 5 4 , 0 7 0 3, 4 5 4 , 0 7 0 27 , 5 0 0 , 1 0 5 27 , 5 0 0 , 1 0 5 22 Le s s : S t a t e & F e d P / R L o a d i n g R e v e r s a L . . . . . . . . . . . . . . . . . . . . . (1 3 , 6 8 6 , 3 5 0 ) 13 , 6 8 6 , 3 5 0 "' 0 ( ) m 23 Ne t o t h e r t a x e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 24 , 0 4 6 , 0 3 5 $ $ 24 , 0 4 6 , 0 3 5 $ 3, 4 5 4 , 0 7 0 $ 3, 4 5 4 , 0 7 0 H $ 27 , 5 0 0 , 1 0 5 $ $ 27 , 5 0 0 , 1 0 5 Il ' I l ) ( lQ t . C I : T lD O l D e ' .. j z ; : I\ l l o z 0- . 0 ~ " õ " õ : . w ( ) n . i i;....I000 "' 0 ( " m Ql ' Q l X co C o e n : : (J 0 ( J ¡ : -l : : z ; : c. l ) 0 Z 0- . 0 ;; : ¡ : ¡ : . c. ( " ~ . i ..g ID A H O P O W E R C O M P A N Y ST A T E M E N T O F I N C O M E FO R I D A H O E N E R G Y R E S O U R C E S C O M P A N Y Fo r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 Un e 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e s t Re f Un a d j u s t e d 20 1 1 No De s c r i p t i o n Ac t u a l s Ad j u s t m e n t s Ba s e Ba s e Ot h e r Ad j u s t m e n t No Te s t Y e a r An n u a D z i n g Te s l Y e a r In c o m e : Br i d g e r C O a l C o m p a n y . j o i n t v e n t u r e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11 , 2 8 0 , 8 5 2 $ $ 11 , 2 8 0 , 8 5 2 $ (1 , 0 8 0 , 8 5 2 ) $ (1 , 0 8 0 , 8 5 2 ) $ 10 , 2 0 0 , 0 0 0 $ $ 10 , 2 0 0 , 0 0 0 2 Br i d g e r C o a l C o m p a n y - o v e r r d i n g r o y a l t i e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 , 3 4 2 66 , 3 4 2 7,6 4 4 7, 6 4 4 73 , 9 8 6 73 , 9 6 6 In t e r e t a n d d i v i d e n d i n c o r n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 9 , 6 4 7 18 9 , 8 4 7 (1 8 9 , 8 4 7 ) (1 8 9 , 8 4 7 ) 4 Ta x e s O t h e r t h a n I n c o m e T a x e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 To t a l i n c o m e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 , 5 3 7 , 0 4 1 11 , 5 3 7 , 0 4 1 (1 , 2 8 3 , 5 5 ) (1 , 2 6 3 , 0 5 5 ) 10 , 2 7 3 , 9 8 6 10 , 2 7 3 , 9 8 6 Ex p e n s e s : 6 Op e r a t i o n e x p e n s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 , 5 5 1 86 , 5 5 1 7,4 3 7 7, 4 3 7 73 , 9 8 8 73 , 9 8 8 7 In c o m e t a x e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 8 7 9 , 2 " 8 9 3, 8 7 9 , 2 8 9 (3 4 1 , 9 7 5 ) (3 4 1 , 9 7 5 ) 3,5 3 7 , 3 1 4 3,5 3 7 , 3 1 4 8 Pr o v i i o n f o r d e f e r r d i n c o m e t a x e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In t e r c m p a n y i n t e r e s t e x p e n s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 , 8 6 9 44 , 8 6 9 48 , 5 1 9 48 , 5 1 9 93 , 3 8 8 93 , 3 8 8 10 In t e r e s t e x p e n s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 To t a l e x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,9 9 0 , 7 0 9 3,9 9 0 , 7 0 9 (2 8 6 , 0 1 9 ) (2 8 6 , 0 1 9 ) 3,7 0 4 , 6 9 0 3,7 0 4 , 6 9 0 12 Ne t i n c o r n f r o m o p e r a t i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 5 4 , 3 3 2 7,5 4 6 , 3 3 2 (9 7 7 , 0 3 6 ) (9 7 7 , 0 3 6 ) 6,5 6 9 , 2 9 6 6,5 6 9 , 2 9 6 13 Ad d : I n t e r e s t e x p e n s e f r o m n o l e s p a y a b l e t o p a r e n t ( N e t o I T a x ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 , 1 6 5 29 , 1 6 5 31 , 5 3 7 31 , 5 3 7 60 , 7 0 2 60 , 7 0 2 14 Ne t i n c o m e ( e a m i n g s t o I d a h o P o w r C o m p a n y ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,5 7 5 , 4 9 7 $ $ 7,5 7 5 , 4 9 7 $ (9 4 5 , 4 9 9 ) $ (9 4 5 , 4 9 9 ) I $ 6,6 2 9 , 9 9 8 $ $ 6,6 2 9 , 9 9 8 "' C ( ) m Il ' I I X (Q c . ( I : : CD 0 C D õ ' .. ; : Z ; : .. m 0 z 0" . 0 ~ " õ " õ : . CA ( ) n . . ~..g ID A H O P O W E R C O M P A N Y AL L O W A N C E F O R F U N D S U S E D D U R I N G C O N S T R U C T I O N ( A F U D C ) R E L A T E D T O H E L L S C A N Y O N R E L I C E N S I N G Fo r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 Un e 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 No De s c r p t i o n Ac t u a l s Ad j u s t m e n t s Ba s e Ba s e Ot h e r Ad j u s t m e n t No Te s t Ye a r An n u a l i z i n g Te s t Ye a r AF U D C r e l a t e d t o H e l l s C a n y o n r e l i c e n s i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,8 1 5 , 7 2 $ 6, 8 1 5 , 7 2 YE S $ $ $ 6, 8 1 5 , 7 2 $ $ 6, 8 1 5 , 7 2 2 To t a l A F U D C r e l a t e d t o H e l l s C a n y o n R e l i c e n s i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 8 1 5 , 4 7 2 6,8 1 5 , 4 7 2 J 6, 8 1 5 , 4 7 2 6, 8 1 5 , 4 7 2 ID A H O P O W E R C O M P A N EL E C T R I C P L A N T I N S E R V I C E ( E x c l u d i n g A R Q E n t r i e s ) Fo r T h e T h i r t e e n M o n t h s E n d d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 Lin e 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 No Mo n t h Ac t u a l s Ad j u s t m e n t s _j 3 a s e _ _ _ _ _ ~ Oth e r Ad j u s t m e n t No Te s t Y e a r An n u a l i z i n g Te s t Ye a r De c e m b e r , 2 0 0 9 . . . $ 4,1 5 6 , 8 1 4 , 5 4 3 $ $ 4,1 5 6 , 8 1 4 , 5 4 3 $ 17 1 , 5 9 0 , 1 9 2 $ 17 1 , 5 9 0 , 1 9 2 $ 4, 3 2 8 , 4 0 4 , 7 3 5 $ $ 4,3 2 8 , 4 0 4 , 7 3 5 Ja n u a r y , 2 0 1 0 . . . . . . 4,1 5 7 , 3 9 3 , 3 6 3 4,1 5 7 , 3 9 3 , 3 6 3 17 9 , 8 9 3 , 9 4 1 17 9 , 8 9 3 , 9 4 1 4, 3 3 7 , 2 8 7 , 3 0 4 4,3 3 7 , 2 8 7 , 3 0 4 Fe b r u a r y . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,1 6 6 , 1 7 6 , 1 0 3 4,1 6 6 , 1 7 6 , 1 0 3 17 8 , 6 4 2 , 6 1 3 17 8 , 6 4 2 , 6 1 3 4, 3 4 4 , 8 1 8 , 7 1 6 4,3 4 4 , 8 1 8 , 7 1 6 Ma r c h . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,1 7 3 , 7 1 9 , 8 0 0 4,1 7 3 , 7 1 9 , 8 0 0 18 3 , 7 8 0 , 0 3 7 18 3 , 7 8 0 , 0 3 7 4, 3 5 7 , 4 9 9 , 8 3 7 4,3 5 7 , 4 9 9 , 8 3 7 4,1 7 3 , 0 9 2 , 5 8 5 4,1 7 3 , 0 9 2 , 5 8 5 19 3 , 2 2 1 , 5 4 4 19 3 , 2 2 1 , 5 4 4,3 6 , 3 1 4 , 1 2 9 4,3 6 6 , 3 1 4 , 1 2 9 Ma y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,1 8 7 , 0 4 4 , 3 6 6 4,1 8 7 , 0 4 4 , 3 6 6 18 6 , 6 9 2 , 3 7 9 18 6 , 6 9 2 , 3 7 9 4, 3 7 3 , 7 3 6 , 7 4 5 4,3 7 3 , 7 3 6 , 7 4 5 4,2 0 8 , 7 4 4 , 4 4 5 4,2 0 8 , 7 4 4 , 4 4 5 19 5 , 9 1 0 , 3 2 3 19 5 , 9 1 0 , 3 2 3 4. 4 0 4 , 6 5 4 , 7 6 8 4,4 0 4 , 6 5 4 , 7 6 8 4,2 7 6 , 1 3 3 , 7 1 5 4,2 7 6 , 1 3 3 , 7 1 5 14 2 , 3 2 9 , 4 2 8 14 2 , 3 2 9 , 4 2 8 4,4 1 8 , 4 6 3 , 1 4 3 4,4 1 8 , 4 6 3 , 1 4 3 Au g u s t . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,2 8 1 , 3 1 5 , 2 9 7 4,2 8 1 , 3 1 5 , 2 9 7 14 4 , 2 6 9 , 2 6 14 4 , 2 6 9 , 2 6 4 4,4 2 5 , 5 8 4 , 6 6 1 4,4 2 5 , 5 8 4 , 5 6 1 10 Se p t e m b e r . . . . 4,2 8 8 , 3 3 7 , 5 1 1 4,2 8 8 , 3 3 7 , 5 1 1 14 9 , 5 1 4 , 6 9 7 14 9 , 5 1 4 , 6 9 7 4,4 3 7 , 8 5 2 , 2 0 8 4,4 3 7 , 8 5 2 , 2 0 8 11 Oc t o b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,3 0 0 , 5 3 5 , 0 6 4 4,3 0 0 , 5 3 5 , 0 6 4 14 5 , 6 3 1 , 2 9 6 14 5 , 6 3 1 , 2 9 6 4,4 4 6 , 1 6 6 , 3 6 0 4,4 4 , 1 6 6 , 3 6 0 12 No v e m b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,3 1 0 , 0 9 0 , 6 1 1 4,3 1 0 , 0 9 0 , 6 1 1 14 7 , 0 4 7 , 2 7 4 14 7 , 0 4 7 , 2 7 4 4,4 5 7 , 1 3 7 , 8 8 5 4,4 5 7 , 1 3 7 , 8 8 5 13 De c e m b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . 4,3 2 8 , 4 0 4 , 7 3 5 4,3 2 8 , 4 0 4 , 7 3 5 13 7 , 8 1 5 , 4 8 1 13 7 , 8 1 5 , 4 8 1 4,4 6 6 , 2 2 0 , 2 1 6 4,4 6 6 , 2 2 0 , 2 1 6 14 Av e r a g e . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . $ 4,2 3 1 , 3 6 9 , 3 9 5 $ $ 4,2 3 1 , 3 6 9 , 3 9 5 $ 16 5 , 8 7 2 , 1 9 0 $ 16 5 , 8 7 2 , 1 9 0 K $ 4,3 9 7 , 2 4 1 , 5 8 5 $ $ 4,3 9 7 , 2 4 1 , 5 8 5 -o o o m Il ' I l ) ( CC C - l I : : (I 0 ( I 6 ' ~: : Z ; . C1 1 1 0 z g, " _ : " 9 I\ - 0 - 0 . . wo o ~ mi....600 ID A H O P O W E R C O M P A N Y AC C U M U L A T E D P R O V I S I O N F O R D E P R E C I A T I O N ( E x c l u d i n g A R C E n t r i e s ) Fo r Th e T h i r t e e n M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 Lin e 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 No Mo n t h Ac t u a l s Ad j u s t m e n t s 8a s e Ba s e oth e r Ad j u s t m e n t No Te s t Ye a r An n u a l i z i n g Te s t Ye a r De c e m b e r , 2 0 0 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,6 9 0 , 9 8 5 , 0 1 8 $ $ 1,6 9 0 , 9 8 5 , 0 1 8 $ 57 , 2 8 1 , 5 3 0 $ 57 , 2 8 1 , 5 3 0 $ 1, 7 4 8 , 2 6 5 , 5 4 8 $ $ 1,7 4 8 , 2 6 6 , 5 4 8 Ja n u a r y , 2 0 1 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,6 9 8 , 9 6 , 5 3 8 1,6 9 8 , 9 6 4 , 5 3 8 56 , 7 0 0 , 5 6 0 56 , 7 0 0 , 5 6 0 1, 7 5 5 , 6 5 5 , 0 9 8 1,7 5 5 , 6 6 5 , 0 9 8 Fe b r u a r y . . . . . . . . . . . . . . . . . . . . . . . . . . . ... , . . . . . . . . 1,7 0 6 , 4 7 0 , 8 9 9 1,7 0 6 , 4 7 0 , 8 9 9 57 , 2 5 1 , 3 1 6 57 , 2 5 1 , 3 1 6 1, 7 8 3 , 7 2 , 2 1 5 1,7 6 3 , 7 2 2 , 2 1 5 1,7 0 3 , 5 2 6 , 9 3 8 1, 7 0 3 , 5 2 6 , 9 3 8 67 , 2 9 2 , 7 1 1 67 , 2 9 2 , 7 1 1 1, 7 7 0 , 8 1 9 , 6 4 9 1, 7 7 0 , 8 1 9 , 6 4 9 1,7 1 1 , 4 3 2 , 8 8 9 1, 7 1 1 , 4 3 2 , 8 8 9 68 , 0 4 7 , 8 2 8 68 , 0 4 7 , 8 2 8 1, 7 7 9 , 4 8 0 , 7 1 7 1, 7 7 9 , 4 8 0 , 7 1 7 1,7 1 9 , 1 5 2 , 1 1 4 1, 7 1 9 , 1 5 2 , 1 1 4 69 , 0 7 1 , 4 1 2 69 , 0 7 1 , 4 1 2 1, 7 8 8 , 2 2 3 , 5 2 6 1, 7 8 8 , 2 2 3 , 5 2 6 1,7 2 3 , 6 1 0 , 9 2 5 1, 7 2 3 , 6 1 0 , 9 2 5 63 , 8 4 7 , 3 2 0 63 , 8 4 7 , 3 2 0 1, 7 8 7 , 4 5 8 , 2 4 5 1, 7 8 7 , 4 5 8 , 2 4 5 1,7 3 2 , 5 0 7 , 8 6 5 1, 7 3 2 , 5 0 7 , 8 6 5 57 , 2 8 2 , 5 7 5 57 , 2 8 2 , 5 7 5 1, 7 8 9 , 7 9 0 , 4 4 1, 7 8 9 , 7 9 0 , 4 4 0 1,7 3 7 , 9 2 7 , 0 3 9 1, 7 3 7 , 9 2 7 , 0 3 9 60 , 3 4 8 , 4 4 6 60 , 3 4 8 , 4 6 1, 7 9 8 , 2 7 5 , 4 8 5 1, 7 9 8 , 2 7 5 , 4 8 5 10 Se p t e m b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,7 4 0 , 0 5 1 , 3 9 0 1, 7 4 0 , 0 5 1 , 3 9 0 65 , 3 9 0 , 7 1 4 65 , 3 9 0 , 7 1 4 1 , 8 0 5 , 4 2 , 1 0 4 1, 8 0 5 , 4 4 2 , 1 0 4 11 Oc t o b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,7 4 9 , 4 5 2 , 2 8 7 1, 7 4 9 , 4 5 2 , 2 8 7 64 , 8 3 1 , 8 9 4 64 , 8 3 1 , 8 9 4 1,8 1 4 , 2 8 4 , 1 8 1 1, 8 1 4 , 2 8 4 , 1 8 1 12 No v e m b e r . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,5 6 , 6 4 7 , 6 5 1 1,7 5 6 , 6 4 7 , 6 5 1 65 , 8 1 8 , 9 7 3 65 , 8 1 8 , 9 7 3 1, 8 2 2 , 4 6 , 6 2 4 1, 8 2 2 , 4 6 6 , 6 2 4 13 De c e m b e r . . . . . . . . . 1,4 8 , 2 6 6 , 5 4 8 1,7 4 8 , 2 6 6 , 5 4 8 75 , 2 5 , 5 5 2 75 , 4 2 5 , 5 5 2 1,8 2 3 , 6 9 2 , 1 0 0 1, 8 2 3 , 6 9 2 , 1 0 0 14 Av e r a e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,7 2 4 , 5 3 8 , 1 6 2 $ $ 1,7 2 4 , 5 3 8 , 1 6 2 $ 63 , 7 3 7 , 7 5 6 $ 63 , 7 3 7 , 7 5 6 L $ 1,7 8 8 , 2 7 5 , 9 1 8 $ $ 1, 7 8 8 , 2 7 5 , 9 1 8 '" o o m Il ' I I X CO C - l / : : lO O l O e ' -\ : : Z ; : 0) l J 0 z 0- ' 0 ¡: = t = t : . t. O n . . m~..g "t o o r n Il ' ~ i ) ( lC c . u i : r CD O C D e ' .. : : z ; : -. i J 0 Z 0- . 0 .. - - . N" t " t . . w 0 n . i m.!..g -o o o m Il ' I I X CO c . l i : : CD O C D e ' -i : : z ; : ci l J o z 0" . 0 ~ = t = t ~ c. 0 C \ . i m~..g ID A H O P O W E R C O M P A N Y MA T E R I A L S A N D S U P P L I E S Fo r T h . T h i r t . . n M o n t h s E n d . d D . c . m b . r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) (1 3 ) Fo r e c a s t M . t h o d o l o g y 20 1 1 Lin e 20 1 0 A c t u a l s 20 1 0 20 1 0 20 1 0 Fo r e c a s t R. I Un . d j u s t . d 20 1 1 .. Mo n t h Ac c o u n t 1 5 4 Ac c u n t 1 6 3 To t . 1 Ad j u s t m e n t s Ba s e Ba s e Oth . r Ad j u s t m e n t No Te s t Ye a r An n u a l i z i n g Te s l Y e a r -- - - - - D.c e m b e r , 2 0 0 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 43 , 3 4 2 , 0 6 0 $ 4,7 1 1 , 9 6 6 $ 48 , 0 5 4 , 0 2 8 $ $ 48 , 0 5 4 , 0 2 6 $ (2 , 4 5 3 , 1 0 5 ) $ (2 , 4 5 3 , 1 0 5 ) $ 45 , 6 0 0 , 9 2 1 $ $ 45 , 6 0 0 , 9 2 1 J.n u . r y , 20 1 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 , 9 2 1 , 7 9 5 4,7 8 7 , 4 8 6 48 . 7 0 9 , 2 8 1 48 , 7 0 9 , 2 8 1 (2 , 8 2 6 , 3 3 8 ) (2 , 8 2 6 , 3 3 8 ) 45 , 8 8 2 , 9 4 3 45 , 8 8 2 , 9 4 3 F.b r u a r y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 , 7 7 0 , 1 7 5 5,6 1 9 , 8 9 8 49 , 3 9 0 , 0 7 3 49 , 3 9 0 , 0 7 3 (3 , 7 3 1 , 3 6 4 ) (3 , 7 3 1 , 3 6 4 ) 45 , 6 5 8 , 7 0 9 45 , 6 5 8 , 7 0 9 M.r c h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 , 1 2 4 , 5 0 6 4,4 1 0 , 3 9 6 47 , 5 3 4 , 9 0 2 47 , 5 3 4 , 9 0 2 (1 , 7 4 7 , 9 0 1 ) (1 , 7 4 7 , 9 0 1 ) 45 , 7 8 7 , 0 0 1 45 , 7 8 7 , 0 0 1 Ap r i L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 , 7 4 0 , 5 1 1 4,3 3 7 , 1 0 4 47 , 0 7 7 , 6 1 5 47 , 0 7 7 , 6 1 5 (1 , 1 6 2 , 3 2 1 ) (1 , 1 6 2 , 3 2 1 ) 45 , 9 1 5 , 2 9 4 45 , 9 1 5 , 2 9 4 M.y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 , 0 8 8 , 5 6 0 4,2 5 4 , 1 8 6 47 , 3 4 2 , 7 4 6 47 , 3 4 2 , 7 4 6 (1 , 2 9 9 , 1 6 0 ) (1 , 2 9 9 , 1 6 0 ) 46 , 0 4 3 , 5 8 6 46 , 0 4 3 , 5 8 6 Ju n e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 , 0 1 7 , 5 2 0 4,4 1 8 , 4 3 3 47 , 4 3 5 , 9 5 3 47 , 4 3 5 , 9 5 3 (1 , 2 6 4 , 0 7 4 ) (1 , 2 6 4 , 0 7 4 ) 46 , 1 7 1 , 8 7 9 46 , 1 7 1 , 8 7 9 Ju l y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 , 9 0 0 , 4 9 2 4,0 6 4 , 1 3 7 45 , 9 6 4 , 6 2 9 45 , 9 6 4 , 6 2 9 33 5 , 6 4 2 33 5 , 5 4 2 46 , 3 0 0 , 1 7 1 46 , 3 0 0 , 1 7 1 Au g u s t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 , 1 4 6 , 5 2 0 3,9 4 3 , 3 9 9 46 , 0 8 9 , 9 1 9 46 , 0 8 9 , 9 1 9 33 8 , 5 4 5 33 8 , 5 4 5 46 , 4 2 8 , 4 6 4 46 , 4 2 8 , 4 6 4 10 Se p t e m b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 , 4 7 9 , 3 2 6 3,8 5 1 , 3 8 1 45 , 3 3 0 , 7 0 7 45 , 3 3 0 , 7 0 7 1, 2 2 6 , 0 4 9 1,2 2 6 , 0 4 9 46 , 5 5 6 , 7 5 6 46 , 5 5 6 , 7 5 6 11 Oc t o b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 , 2 7 8 , 7 9 6 3,6 3 8 , 1 6 1 45 , 9 1 6 , 9 5 7 45 , 9 1 6 , 9 5 7 85 1 , 4 2 5 85 1 , 4 2 5 46 , 7 6 8 , 3 8 2 46 , 7 6 8 , 3 8 2 12 No v e m b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 , 8 6 2 , 9 2 7 3,5 1 8 , 1 6 1 45 , 3 8 1 , 0 8 8 45 , 3 8 1 , 0 8 8 1, 5 9 8 , 9 2 0 1,5 9 8 , 9 2 0 46 , 9 8 0 , 0 0 8 46 , 9 8 0 , 0 0 8 13 De c e . m b e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 , 2 2 1 , 1 7 6 3,3 7 9 , 7 4 5 45 , 6 0 0 , 9 2 1 45 , 6 0 0 , 9 2 1 1, 5 9 0 , 7 1 3 1,5 9 0 , 7 1 3 47 , 1 9 1 , 6 3 4 47 , 1 9 1 , 6 3 4 14 Av e r a g e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 42 , 6 8 4 , 1 8 2 $ 4, 2 2 5 , 7 2 7 $ 46 , 9 0 9 , 9 0 9 $ $ 46 , 9 0 9 , 9 0 9 $ (6 5 7 , 1 5 9 ) $ (6 5 7 , 1 5 9 ) N $ 46 , 2 5 2 , 7 5 0 $ $ 46 , 2 5 2 , 7 5 0 Exhibit No. 14 Case No. IPC-E-11-08 D. Jones, IPC Page 19 of 23 "' C ( ) m \l ' \ l x u: c . e n : : CD O C D e ' ~: : z ; : om 0 z 0" . 0 ;; = t = t : . c. ( ) n . i ~..g (1 ) (2 ) Un e~ De s c r i p t i o n Po w e r P r o d u c t i o n : Am e r i c a n F a l l s P o w e r P l a n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wi l e y , A J P o w e r S i t e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To t a l P o w e r P r o d u c t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Di s t r i b u t o n : 4 A m i t y S u b s t a o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 B e a c o n U g h t S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 B o i s e O p e r a t i o n s C e n t e r ( S O C ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 C h e r r y S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 C o l u m b i a S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 F i l e r S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 J u m p S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 L a k e s h o r e S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 M e l b a S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 N o r t h R i v e r O p e r a t i o n s C e n t e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 S t a e S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 U s t i c k S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 W a g n e r S u b s t a o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 W a r d S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 B u h l S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 T o t a l D i s t r i b u t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tr a n s m i s s i o n : 20 B o i s e B e n c h T r a n s m i s s i o n S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 C a s t l e r o c k T r a n s m i s s i o n S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 D o n n e l l y M c C a l l T r a n s m i s s i o n L a n d R I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 D l C r e e k T r a n s m i s s i o n s t t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 H o m e d a l e T r a n s m i s s i o n S t a t o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 L i n e # 8 5 4 S O O K V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 L o n g V a l l e y T r a n s m i s s i o n S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 M a y f e l d T r a n s m i s s i o n S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 M i d p o i n t T r a n s m i s s i o n S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 S a g e T r a n s m i s s i o n S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 S h e l l r o c k T r a n s m i s s i o n S t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 J u s t i c e S u b s t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 M o n t o u r S u b s t a t o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 P e t e r s o n S u b s t a t i o n E x p a n s i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 T o t a l T r a n s m i s s i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 To t a l P l a n t H e l d f o r F u t u r e U s e (3 ) 20 1 0 Ac t u a l s 15 3 . 7 5 1 1.0 2 0 . 0 4 0 83 5 . 3 0 99 . 7 0 8 10 3 . 9 5 5 27 . 8 1 3 87 . 7 2 2 18 8 , 5 6 5 29 . 3 2 1 2,8 3 0 , 4 1 2 12 1 . 0 4 6 19 . 8 7 0 91 . 4 5 2 24 3 . 9 3 3 5. 6 3 2 . 6 9 4 17 9 . 9 0 5 4.0 2 4 88 . 6 2 0 29 . 3 8 0 32 5 . 1 7 2 30 8 . 0 6 8 22 , 3 7 7 22 0 , 0 5 2 73 . 2 5 7 89 , 9 7 7 9,9 1 8 1; 3 0 . 7 4 8 7. 0 7 8 . 1 4 5 10 4 , 1 5 5 8. 5 4 8 11 2 . 7 0 3 (8 ) Fo r e c a s t Ad j u s t m e n t SO . O O O 60 . 0 0 0 50 . 0 0 0 16 0 . 0 0 0 21 0 . 0 0 0 P SO . O O O 50 . 0 0 0 Re I No (9 ) 20 1 1 Un a d j u s t e d Te s t Ye a r (1 0 ) (1 1 ) 20 1 1 Te s t Ye a r An n u a l i z i n g 15 3 . 7 5 1 15 3 , 7 5 1 78 7 , 2 0 9 78 7 , 2 0 9 78 2 . 5 2 1 76 2 , 5 2 1 99 . 7 0 8 99 . 7 0 8 10 3 . 9 5 5 10 3 . 9 5 5 27 . 8 1 3 27 . 8 1 3 67 . 7 2 67 , 7 2 2 18 8 . 5 8 5 18 8 . 5 8 5 29 . 3 2 1 29 . 3 2 1 2.6 3 0 . 4 1 2 2.8 3 0 . 4 1 2 12 1 . 0 4 8 12 1 , 0 4 6 19 . 6 7 0 19 , 8 7 0 91 . 4 5 2 91 , 4 5 2 24 3 . 9 3 3 24 3 , 9 3 3 ~ 50 , 0 0 0 5.3 7 7 . 0 7 8 5.3 7 7 . 0 7 8 17 9 . 9 0 5 17 9 . 9 0 5 68 , 6 2 0 68 . 6 2 0 29 . 3 8 0 29 . 3 8 0 10 9 . 4 5 3 10 9 . 4 5 3 30 8 . 0 6 6 30 8 , 0 6 6 22 . 3 7 7 22 , 3 7 7 22 0 . 0 5 2 22 0 , 0 5 2 89 , 9 7 7 89 , 9 7 7 50 . 0 0 0 50 , 0 0 0 60 , 0 0 0 80 , 0 0 0 50 , 0 0 0 50 , D O O 1.1 8 7 , 8 3 0 1.1 8 7 . 8 3 0 -6.5 6 4 . 9 0 8 $ $ 6.5 8 4 , 9 0 8 IDAHO POWER COMPANY 2011 RATE CASE ACCUMULATED DEFERRED INCOME TAXES Balance Dec 31,Balance Dec 31,Average 2010- 2010 2011 Change 2011 2011 ACCOUNT 190 - ACCUM DEF INC TAXES: 004003-CONSTRUCTION ADV-252 7,061,284 (1,884,474)5,176,810 6,119,047 004022-FERC CREDIT OFA-ACCT 254 182,023 (182,023)0 91,012 005010-SFAS 112-POST-EMPL Y BEN 182/253 1,504,637 0 1,504,637 1,504,637 005033-NONVEBA PEN&BEN-Acct 228 414,233 0 414,233 414,233 005047-0THER EMPLOYEE'S L T DEFERRED COMP-228 1,855,362 (451,156)1,404,206 1,629,784 005053-FAS 123R-STOCK BASED COMPENSATION 2,496,071 0 2,496,071 2,496,071 005061-PENSION EXPENSE-OREGON 817,275 359,980 1,177,255 997,265 005531-RA TE CASE DISALLOWANCES-REVERSE AMORT 2,765,194 (115,840)2,649,354 2,707,274 008001-VEBA-POST RET BNFTS-TRUST-ACCT 228 5,658,260 952,818 6,611,078 6,134,669 TOTAL 190 22,754,339 (1,320,695)21,433,644 22,093,992 ACCOUNT 282 - ACCUM DEF INC TAXES - OTHER PROPERTY: LIBERALIZED DEPR - ELECTRIC PLANT (271,486,740)(45,400,066)(316,886,806)(294,186,773) N VALMY PARTNERSHIP CAPITALIZED ITEMS (427,766)76,500 (351,266)(389,516) TOTAL 282 (271,914,506)(45,323,566)(317,238,072)(294,576,289) ACCOUNT 283 - ACCUM DEF INC TAXES - OTHER: 004501-ROYAL TV INCOME (293,553)0 (293,553)(293,553) 005023-PENSION EXPENSE-IDAHO & FERC (22,197,834)6,819,094 (15,378,740)(18,788,287) 005048-BONUS DEFERRAL-ACCT 232 (515)0 (515)(515) 005054-IPUC GRID WEST LOANS-ACCT 182 (72,888)72,888 0 (36,444) 005055-0PUC GRID WEST LOANS-ACCT 182 (23,115)5,547 (17,568)(20,342) 005056-FERC GRID WEST EXP-ACCT 182 (76,441)32,760 (43,681)(60,061) 005057-INTERVENOR FUNDING ORDERS-ACCT 182 (47,339)47,339 0 (23,670) 005532-DELIVERY ACCRUALS-ACCT 253 (15,266)0 (15,266)(15,266) 008057 -REORGANIZATION COSTS-ACCT 182 (360,700)90,176 (270,524)(315,612) TOTAL 283 (23,087,651)7,067,804 (16,019,847)(19,553,750) TOTAL DEFERRED TAX BALANCES (272,247,818)(39,576,457)(311,824,275)(292,036,047) Deferred Tax Expense without ITC - 410 /411 39,576,457 ITC Deferred Tax Expense - 411.4 (470,989) Total Deferred Tax Expense 39,105,468 Exhibit No. 14 Case No. IPC-E-11-08 D. Jones, IPC Page 21 of23 -o o ( ) m Il ' I I X 1C C - ( I : : lD O l D e ' N: : z ; : Nl J 0 Z 0- . 0 ¡; " õ " õ : . t. ( ) Ç ) . " mi....600 (1 ) (2 ) Lin e No Mo n t h De c e m b e r , 2 0 0 9 . . . Ja n u a r y , 2 Q 1 0 . . . Fe b r u a r y . . . . . . . . . . . 10 S e p t e m b e r . . . 11 12 No v e m b e r . . . 13 De c e m b e r . . . 14 Av e r a g e . . . ID A H O P O W E R C O M P A N Y 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 Fo r T h e T h i r t e e n M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (3 ) (4 ) (5 ) (6 ) (7 ) (6 ) (9 ) (1 0 ) (1 1 ) Fo r e c a s t M e t h o d o l o g y 20 1 1 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 ~ Ad j u s t m e n t s Ba s e Ba s e Oth e r Ad j u s t m e n t No Te s t V e a r An n u a l i z i n g Te s t Ye a r 25 , 1 8 0 , 9 9 8 $ $ 25 , 1 8 0 , 9 9 8 $ (6 , 0 3 4 , 0 6 1 ) $ (6 , 0 3 4 , 0 6 1 ) $ 19 , 1 4 6 , 9 3 7 $ $ 19 , 1 4 6 , 9 3 7 24 , 6 9 8 , 6 9 8 24 , 6 9 8 , 6 9 8 (5 , 7 9 9 , 1 1 0 ) (5 , 7 9 9 , 1 1 0 ) 18 , 8 9 9 , 5 8 8 18 , 8 9 9 , 5 8 8 24 , 3 0 6 , 0 9 4 24 , 3 0 6 , 0 9 4 (5 , 9 3 9 , 5 9 1 ) (5 , 9 3 9 , 5 9 1 ) 19 , 3 6 6 , 5 0 3 18 , 3 6 6 , 5 0 3 23 , 3 2 6 , 5 4 23 , 3 2 6 , 5 4 6 (5 , 2 9 8 , 1 1 4 ) (5 , 2 9 8 , 1 1 4 ) 18 , 0 2 8 , 3 2 18 , 0 2 8 , 4 3 2 23 , 9 9 3 , 4 4 9 23 , 9 9 3 , 4 4 9 (6 , 3 1 1 , 5 6 1 ) (6 , 3 1 1 , 5 6 1 ) 17 , 6 8 1 , 8 8 8 17 , 6 8 1 , 8 8 8 23 , 8 4 2 , 4 4 9 23 , 8 4 2 , 4 4 9 (6 , 4 2 0 , 5 8 2 ) (6 , 4 2 0 , 5 8 2 ) 17 , 4 2 1 , 8 6 7 17 , 4 2 1 , 8 6 7 23 , 2 9 6 , 8 6 9 23 , 2 9 6 , 8 6 9 (6 , 1 4 7 , 3 7 5 ) (6 , 1 4 7 , 3 7 5 ) 17 , 1 4 9 , 4 9 4 17 , 1 4 9 , 4 9 4 22 , 9 9 1 , 6 8 7 22 , 9 9 1 , 6 8 7 (5 , 8 6 0 , 2 0 6 ) (5 , 8 6 0 , 2 0 6 ) 17 , 1 3 1 , 4 8 1 17 , 1 3 1 , 4 8 1 22 , 5 5 2 , 1 0 1 22 , 5 5 2 , 1 0 1 (5 , 8 2 0 , 6 4 9 ) (5 , 8 2 0 , 6 4 9 ) 16 , 7 3 1 , 4 5 2 16 , 7 3 1 , 4 5 2 21 , 9 0 9 , 2 4 9 21 , 9 0 9 , 2 4 9 (5 , 5 0 7 , 0 1 6 ) (5 , 5 0 7 , 0 1 6 ) 16 , 4 0 2 , 2 3 3 16 , 4 0 2 , 2 3 3 23 , 8 0 5 , 1 5 2 23 , 8 0 5 , 1 5 2 (7 , 7 9 6 , 7 6 0 ) (7 , 7 9 6 , 7 6 0 ) 16 , 0 0 8 , 3 9 2 16 , 0 0 8 , 3 9 2 23 , 4 0 0 , 4 1 9 23 , 4 0 , 4 1 9 (7 , 5 9 7 , 1 3 8 ) (7 , 5 9 7 , 1 3 8 ) 15 , 8 0 3 , 2 8 1 15 , 8 0 3 , 2 8 1 23 , 0 5 4 , 0 1 6 23 , 0 5 4 , 0 1 6 (7 , 4 2 5 , 6 3 2 ) (7 , 4 2 5 , 6 3 2 ) 15 , 6 2 8 , 3 8 4 15 , 6 2 8 , 3 8 4 23 , 5 6 5 , 9 7 9 $ $ 23 , 5 6 5 , 9 7 9 $ (6 , 3 0 4 , 4 4 ) $ (6 , 3 0 4 , 4 4 6 ) Q $ 17 , 2 6 1 , 5 3 3 $ $ 17 , 2 6 1 , 5 3 3 "' o o m II . ~ i ) ( lC c . u i : : CD O C D e ' N: : z ; : wl ) 0 Z 0- . 0 .. - - . N " ' " ' . . w 0 Ç ) . , ~..~ ID A H O P O W E R C O M P A N Y IE R C o - S U B S I D I A R Y R A T E B A S E C O M P O N E N T S Fo r T h e T h i r t e e n M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) (1 3 ) (1 4 ) 20 1 0 A e l u a l s Fo r e c a s t M e t h o d o l o g y 20 1 1 Li n e Ad v a n c e No t e s R e c f r o m 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 No Mo n t h In v e s t m e n t Co a l R o y a l t i e s Su b s i d i a r y To t a l Ad j u s t m e n t s Ba s e Ba s e Oth e r Ad j u s t m e n t No Te s t Ye a r An n u a l i z i n g Te s t Ye a r De c e m b e r , 2 0 0 9 . . . . . . . . . $ 65 , 0 1 5 , 4 4 1 $ 1, 5 0 7 , 2 0 5 $ 18 , 8 9 4 , 1 0 1 $ 85 , 4 1 6 , 7 4 7 $ (8 5 , 5 3 1 ) $ 85 , 3 3 1 , 2 1 6 $ 2,9 6 3 , 1 7 3 $ 2,9 6 3 , 1 7 3 $ 88 , 2 9 4 , 3 8 9 $ $ 88 , 2 9 4 , 3 8 9 2 Ja n u a r y , 2 0 1 0 . . . . . . . . . . . . . 63 , 9 7 3 , 4 2 6 1, 4 9 9 , 5 6 1 21 , 0 9 5 , 9 2 1 86 , 5 6 8 , 9 0 8 (8 5 , 5 3 1 ) 86 , 4 8 3 , 3 7 7 1, 1 6 9 , 2 9 8 1, 1 6 9 , 2 9 8 87 , 6 5 2 , 6 7 5 87 , 6 5 2 , 6 7 5 3 Fe b r u a r y . . . . . . . . . . . . . . . . . . . . . 64 , 9 7 5 , 3 7 7 1, 4 9 5 , 2 2 0 20 , 7 4 7 , 6 9 7 87 , 2 1 8 , 2 9 4 (8 5 , 5 3 1 ) 87 , 1 3 2 , 7 6 3 (1 , 0 6 9 , 9 4 1 ) (1 , 0 6 9 , 9 4 1 ) 86 , 0 6 2 , 8 2 2 86 , 0 6 2 , 8 2 2 4 Ma r c h . . . . . . . . . . . . . . . . . . . . . . . . . 65 , 3 6 1 , 1 0 4 1, 4 7 4 , 7 3 9 20 , 5 7 9 , 0 5 7 87 , 4 1 4 , 9 0 0 (8 5 , 5 3 1 ) 87 , 3 2 9 , 3 6 9 (2 , 5 7 5 , 6 5 2 ) (2 , 5 7 5 , 6 5 2 ) 84 , 7 5 3 , 7 1 7 84 , 7 5 3 , 7 1 7 5 Ap r i l . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 , 4 3 2 , 9 0 2 1, 4 7 1 , 7 3 4 20 , 3 0 2 , 1 3 1 87 , 2 0 6 , 7 6 7 (8 5 , 5 3 1 ) 87 , 1 2 1 , 2 3 6 (1 0 2 , 8 0 6 ) (1 0 2 , 8 0 6 ) 87 , 0 1 8 , 4 3 0 87 , 0 1 8 , 4 3 0 6 Ma y . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 , 4 2 3 , 0 1 6 1,4 6 0 , 1 3 7 21 , 8 4 5 , 1 9 6 89 , 7 2 8 , 3 4 9 (8 5 , 5 3 1 ) 89 , 6 4 2 , 8 1 8 (1 , 0 0 5 , 0 3 1 ) (1 , 0 0 5 , 0 3 1 ) 88 , 6 3 7 , 7 8 7 88 , 6 3 7 , 7 8 7 7 Ju n e . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 , 6 4 3 , 6 3 5 1,4 6 0 , 7 9 4 22 , 3 1 7 , 8 9 6 90 , 4 2 2 , 3 2 5 (8 5 , 5 3 1 ) 90 , 3 3 6 , 7 9 4 66 4 , 0 4 4 66 4 , 0 4 4 91 , 0 0 0 , 8 3 8 91 , 0 0 0 , 8 3 8 8 Ju l y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 , 8 2 9 , 9 1 0 1,4 5 5 , 7 9 1 23 , 4 2 3 , 8 3 5 92 , 7 0 9 , 5 3 6 (8 5 , 5 3 1 ) 92 , 6 2 4 , 0 0 5 (1 , 5 0 1 , 9 2 6 ) (1 , 5 0 1 , 9 2 6 ) 91 , 1 2 2 , 0 7 9 91 , 1 2 2 , 0 7 9 9 Au g u s t . . . . . . . . . . . . . . . . . . . . . . . 68 , 5 2 2 , 6 1 9 1,4 5 0 , 7 2 8 21 , 1 2 9 , 0 2 9 91 , 1 0 2 , 3 7 6 (8 5 , 5 3 1 ) 91 , 0 1 6 , 8 4 5 25 6 , 1 8 3 25 6 , 1 8 3 91 , 2 7 3 , 0 2 8 91 , 2 7 3 , 0 2 8 10 Se p t e m b e r . . . . . . . . . . . . . . . . . . 70 , 1 8 4 , 5 4 1 1,4 4 6 , 2 6 0 20 , 7 9 6 , 6 3 3 92 , 4 2 7 , 4 3 4 (8 5 , 5 3 1 ) 92 , 3 4 1 , 9 0 3 (1 , 0 7 2 , 3 2 0 ) (1 , 0 7 2 , 3 2 0 ) 91 , 2 6 9 , 5 8 3 91 , 2 6 9 , 5 8 3 11 Oe l o b e r . . . . . . . . . . . . . . . . . . . . 70 , 4 1 0 , 2 9 5 1,4 4 3 , 4 2 6 17 , 8 9 9 , 9 9 8 89 , 7 5 3 , 7 1 9 (8 5 , 5 3 1 ) 89 , 6 6 8 , 1 8 8 85 2 , 3 9 9 85 2 , 3 9 9 90 , 5 2 0 , 5 8 7 90 , 5 2 0 , 5 8 7 12 No v e m b e r . . . . . . . . . . . . . . . . . . . 71 , 2 3 5 , 0 4 7 1,4 3 7 , 8 2 5 15 , 0 3 2 , 0 3 9 87 , 7 0 4 , 9 1 1 (8 5 , 5 3 1 ) 87 , 6 1 9 , 3 8 0 1, 7 2 2 , 8 8 0 1,7 2 2 , 8 8 0 89 , 3 4 2 , 2 6 0 89 , 3 4 2 , 2 6 0 13 De c e m b e r . . . . . . . . . . . . . . . . . . . 72 , 5 6 1 , 7 7 4 1,4 3 3 , 2 1 9 14 , 3 8 4 , 9 2 8 88 , 3 7 9 , 9 2 1 (8 5 , 5 3 1 ) 88 , 2 9 4 , 3 9 0 1, 7 0 3 , 3 8 5 1,7 0 3 , 3 8 5 89 , 9 9 7 , 7 7 5 89 , 9 9 7 , 7 7 5 14 Av e r a g e . . . . . . . . . . . . . . . . . . . $ 67 , 5 8 2 , 2 3 7 $ 1,4 6 4 , 3 5 7 $ 19 , 8 8 0 , 6 5 1 $ 88 , 9 2 7 , 2 4 5 $ (8 5 , 5 3 1 ) $ 88 , 8 4 1 , 7 1 4 $ 15 4 , 1 3 0 $ 15 4 , 1 3 0 R $ 88 , 9 9 5 , 8 4 4 $ $ 88 , 9 9 5 , 8 4 4 RECEIVED BEFORE THE 20" Jmf -I PM 2= 44 IDAHO PUBLIC UTILITIES COMMISS/~~? CASE NO. IPC-E-11-08 IDAHO POWER COMPANY JONES, 01 TESTIMONY EXHIBIT NO. 15 Exhibit No. 15 Case No. IPC-E-11-08 D. Jones, IPC Page 1 of 10 "' o o m Il ' I l ) ( lC c . t i : : eD O e D e ' N a l z ; : o t i 0 Z -- . 0 Ô " õ " õ : . o n ( J m~..g (1 ) (2 ) (3 ) Li n e No Ac c t No Or g a n i z a t i o n 1 2 3 4 5 6 7 8 9 m 11a 13 N 15 16 17 18 19~~~~~~~a~~W~~~~~~D~~~~~a"~~u~~~~~~~~~~ 53 7 E d i s o n E l e c t r i c I n s t i M e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 7 L o w e r B o i s e W a t e r s h e d C o u n c i l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 7 T r e a s u r e V a l l e y C h a p t e r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 9 H e l l s C a n y o n R i d e r s D o n a t o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 0 E d i s o n E l e c t r i c I n s t i t u t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 0 N a t i o n a l A r b o r D a y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 0 D o n a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 0 M a g i c V a l l e y A d u l t L e a d e r s h i p , C h a m b e r o f C o m m e r c e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 0 C h a m b e r o f C o m m e r c P o c a t e l l o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 2 R i m r o c k C o m m u n i t y F o o d B a n k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 6 R o t a r y C l u b P o c a t . l l o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 8 C h a m b e r o f C o m m e r c e B o i s e M e t r o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 8 R o t a r y C l b M c C a l l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 8 E d i s o n E l e c t r l c I n s t ~ u t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 8 C i t C l u b o f B o i s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 3 N a t i o n a l A r b o r D a y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 7 R o t a r y C l u b P o c a t e H o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 A s s o c i a t i o n o f I d a h o C i t i e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 C h a m b e r o f C o m m e r c e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 C h a m b e r o f C o m m e r c e B o i s e M e t r o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 C h a m b e r o f C o m m e r c e M o u n t a i n H o r n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 C h a m b e r o f C o m m e r c H o m e d a l e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 C h a m b e r o f C o m m e r c e N a m p a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 D o n a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 E d i s o n E l e c t r i c I n s t i t u t e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 C h a m b e r o f C o m m e r c e G r e a t e r P o c a t e l l o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 K i w a n i s C l u b E . g l e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 K i w a n i s C l u b L e s B o i s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 K M l V l V A g S h o w B o o t h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 U o n s C l u b I d a h o C i t y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 U o n s C l u b J o r d o n V a l l e y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 U o n s C l u b T w i n F a n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 R o t a r y C l u b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 R o t a r y C l u b B o i s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 R o t a r y C l u b B o i s e C e n t e n n i a l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 8 R o t a r y C l u b C a l d w . I I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 0 D o n a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 0 R o t a r y C l u b B l a c k l o o ! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 0 R o t a r y C l u b G a t . C i t y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 1 A s s o c i a t i o n o f I d a h o C i t i e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 1 C i t C l u b o f B o i s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 1 E d i s o n E l e c t r i c I n s t i t u t e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 1 C h a m b e r o f C o m m e r c e N o r t h I d a h o L e g i s l a t i v e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 1 I d a h o W a t e r c o l o r S o c i e t S p o n s o r s h i p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 1 R o t a r y C l u b o f B o i s e ~ S u n r i s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 1 C h a m b e r o f C o m m e r c e B o i s e M e t r o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 A m e r i c a n P l a n n i n g A s s o c i a t i o n o f I d a h o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 A s s o c i a t e d T a x P a y e r o f I d a h o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 A s s o c i a t o n o f I d a h o C i t i e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C h a m b e r o f C o m n i r c e B a k e r C o u n t y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C a s U e f o r d M e n ' s C l u b C o n t r b u t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C h a m b e r o f C o m m e r c e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C h a m b e r o f C o m m e r c e I d a h o C i t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C h a m b e r o f C o m m e r c e B l a c k f o t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C h a m b e r o f C o m m e r c e B o i s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C h a m b e r o f C o m m e r c e B o i s e M e t r o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 0 C h a m b e r o f C o m n r c e C a l d w e l l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A H O P O W E R C O M P A N Y DE D U C T I O N S F R O M O P E R A T I O N A N D M A I N T E N A N C E E X P E N S E S ME M B E R S H I P S A N D C O N T I B U T I O N S Fo r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) (1 3 ) (1 4 ) (1 5 ) Ac t u a l Fo r e c a s t M e t h o d o l o g y 20 1 1 Co n t r i b u t o n s Me m b e r s h i p s 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t R.f Un a d j u s t e d 20 1 1 10 0 % 33 . 3 3 % 10 0 % Ac t u a l s Ad j u s t m e n t s Ba s e B a s e Oth e r Ad j u s t m e n t No Te s t Ye a r An n u a l i z i n g Te s l Y e a r -- 83 3 $ $ 83 3 $ (8 3 3 ) $ YE S 1,0 0 0 1,0 0 0 (1 , 0 0 0 ) YE S WO 30 0 (3 0 0 ) YE S 31 2 31 2 (3 1 2 ) YE S 11 11 (1 1 ) YE S W9 30 9 (W 9 ) YE S 4 4 (4 ) YE S 10 7 10 7 (1 0 7 ) YE S 21 7 21 7 (2 1 7 ) YE S 10 0 10 0 (1 0 0 ) YE S ~ 20 (2 0 ) YE S 7 7 (7 YE S 13 3 13 3 (1 3 3 ) YE S 21 7 21 7 (2 1 7 ) YE S 3 3 (3 ) YE S 7, 3 0 9 7, 3 0 9 (7 , 3 0 9 ) YE S 24 4 24 4 (2 4 4 ) YE S 23 3 23 3 (2 3 3 ) YE S 10 10 (1 0 ) YE S 12 7 12 7 (1 2 7 ) YE S 17 17 (1 7 ) YE S 20 20 (2 0 ) YE S 21 0 21 0 (2 1 0 ) YE S 6 (6 ) YE S 13 2 13 2 (1 3 2 ) YE S 17 17 (1 7 ) YE S 77 77 (7 7 ) YE S 28 3 28 3 (2 8 3 ) YE S 92 5 92 5 (9 2 5 ) YE S 33 33 (3 3 ) YE S 10 10 (1 0 ) YE S 13 6 1~ (1 3 6 ) YE S 34 34 (3 4 ) YE S 22 1 22 1 (2 2 1 ) YE S 27 0 27 0 (2 7 0 ) YE S 85 85 (8 5 ) YE S 15 15 (1 5 ) YE S 18 3 18 3 (1 8 3 ) YE S 84 84 (8 4 ) YE S 47 47 (4 7 ) YE S 30 30 (W ) YE S 3, 5 7 5 3, 5 7 5 (3 , 5 7 5 ) YE S 2, 5 0 0 2, 5 0 0 (2 , ~ 0 ) YE S 30 0 30 0 (W O ) YE S 18 4 16 4 (1 8 4 ) YE S 17 17 (1 7 ) YE S 50 0 50 0 (5 0 0 ) YE S 21 . 2 5 2 21 , 2 5 2 (2 1 . 2 5 2 ) YE S 1,0 8 3 1,0 8 3 (1 . 0 8 3 ) YE S 32 8 32 6 (~ 8 ) YE S 20 20 (2 0 ) YE S 3, 4 4 5 3,4 4 5 (3 , 4 4 5 ) YE S 33 33 (~ ) YE S 8 8 (8 ) YE S 4. 2 4 0 4, 2 4 0 (4 , 2 4 0 ) YE S 4, ~ 3 4, 3 6 3 (4 , 3 6 3 ) YE S 33 3 33 3 (3 3 3 ) YE S i: 0 ( " m Il ' I I X (Q c . ( / : : CD O C D 6 ' W~ z " o ( / 0 Z -- . 0 o " õ " õ : . (" ( " o i mi....600 (1 ) ( 2 ) ( 3 ) Li n e A c c No N o O r g a n i z a t i o n 58 9 3 0 C h a m b e r o f C o m m e r c e H a i l e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 9 3 0 C h a m b e r o f C o m m e r c e J e r o m e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 9 3 0 C h a m b e r o f C o m m e r c e E a g l e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 9 3 0 C h a m b e r o f C o m m e r c e L i n c o l n C o u n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 9 3 0 C h a m b e r o f C o m m e r c B u h l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 9 3 0 C h a m b e r o f C o m m e r c e G e m C o u n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 9 3 0 C h a m b e r o f C o m n i r c e H a g e r m a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 9 3 0 C h a m b e r o f C o m m e r c e I d a h o F a l l s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 9 3 0 C h a m b e r o f C o m n i r c e K u n a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 9 3 0 C h a m b e r o f C o m m e r c e M c c a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 9 3 0 C h a m b e r o f C o m m e r c e M e r i d i a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 9 3 0 C h a m b e r o f C o m m e r c e M o u n t a i n H o m e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 9 3 0 C h a m b e r o f C o m m e r c e P o c a e l l o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 9 3 0 C h a m b e r o f C o m m e r c e S a l m o n R i v e r V a H e y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 9 3 0 C h a m b e r o f C o m m e r c e P a y e t t e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 9 3 0 C h a m b e r o f C o m m e r c e D o n a t o n s / C o n t r i b u t i o n s S p o n s o r s h i p . . . . . . . . . . . . . . . . . . . . . . . . 74 9 3 0 C i t y C l u b o f B o l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 9 3 0 E c o n o m i c D e v e l o p m e n t C h a m b r o f C o m m e r c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 9 3 0 E c o n o m i c D e v e l o p m e n t C o n t r b u t o n S t a r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 9 3 0 E c o n o m i c D e v e l o p m e n t C o n t r i b u t o n C a l d w e l l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 9 3 0 E d l . o n E l e r l c I n . m u t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 9 3 0 U o n s C l u b N a m p a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 9 3 0 G r e a t R i v e r B u s i n e s s D e v e l o p m e n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 9 3 0 S a l m o n R i v e r C h a m b e r 8 t 8 e l " ' 8 o o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 9 3 0 I d a h o C i t y M a n a g e r s A s s o c a t o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 9 3 0 R o t r y C l u b G o o d i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 9 3 0 R o t . r y C l u b B l u e L a k e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 9 3 0 R o t . r y C l u b B u h L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 9 3 0 R o t r y C l u b H . l l e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 9 3 0 R o t a r y C l u b J e r o m e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 9 3 0 R o t . r y C l u b N a m p a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 9 3 0 R o t a r y C l u b K e t c h u m / S u n V a l l e y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 9 3 0 R o t a r y C l u b T w i n F a l l s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 To t L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A H O P O W E R C O M P A N Y DE D U C T I O N S F R O M O P E R A T I O N A N D M A I N T E N A N C E E X P E N S E S ME M B E R S H I P S A N D C O N T R I B U T I O N S Fo r Tw e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (4 ) (5 ) (6 ) (7 (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) (1 3 ) (1 4 ) (1 5 ) Ac t u a l Fo r e c a s t M e t h o d o l o g y 20 1 1 Co n t r i b u t o n s Me m b e r s h i p s 20 1 0 20 1 0 20 1 0 20 1 0 Fo r e c a s t Re f Un a d j u s t e d 20 1 1 10 0 % 33 . 3 3 % 10 0 % Ac t u a l s Ad j u s t m e n t s Ba s e B a s e Oth e r Ad j u s t m n t No Ta s t Y a a r An n u a l i z i n g Te s t Ye a r 23 8 23 8 (2 3 8 ) -~ 14 2 14 2 (1 4 2 ) YE S 15 8 15 8 (1 5 8 ) YE S 33 33 (3 3 ) YE S 15 8 15 8 (1 5 8 ) YE S 15 0 15 0 (1 5 0 ) YE S 83 83 (8 3 ) YE S 75 75 (7 5 ) YE S 33 3 33 3 (3 3 3 ) YE S 33 2 33 2 (3 3 2 ) YE S 44 1 44 1 (4 4 1 ) YE S 67 67 (6 7 ) YE S 1. 5 4 9 1. 5 4 9 (1 , 5 4 9 ) YE S 12 0 33 15 3 (1 5 3 ) YE S 83 83 (8 3 ) YE S 12 , 4 0 3 12 , 4 0 3 (1 2 , 4 0 3 ) YE S 20 0 20 0 (2 0 0 ) YE S 10 0 10 0 (1 0 0 ) YE S SO D 50 0 (5 0 0 ) YE S 2, S O O 2,5 0 0 (2 , 5 0 0 ) YE S 12 2 , 2 4 3 12 2 , 2 4 3 (1 2 2 , 2 4 3 ) YE S 16 7 16 7 (1 6 7 ) YE S 1,0 0 0 1,0 0 0 (1 , 0 0 0 ) YE S 20 0 20 0 (2 0 0 ) YE S SO D 50 0 (5 0 0 ) YE S 44 7 44 7 (4 4 7 ) YE S 27 9 27 9 (2 7 9 ) YE S 10 3 10 3 (1 0 3 ) YE S 15 7 15 7 (1 5 7 ) YE S 22 1 22 1 (2 2 1 ) YE S 96 96 (9 6 ) YE S 86 86 (8 6 ) YE S 20 8 20 8 (2 0 8 ) YE S 30 , 8 0 3 $ 14 9 , 8 2 2 $ 21 , 2 7 2 $ 20 1 , 8 9 7 $ (2 0 1 , 8 9 7 ) .. $ $ $ .. "' C ( ' m 11 . I I X l. c . e n : : eD O e D e ' .. ¡ ¡ z ; : o e n 0 Z ~. . . 0 oi i i i : . (' ( ' o i ~..g ID A H O P O W E R C O M P A N Y DE D U C T I O N S F R O M O P E R A n O N A N D M A I N T E N A N C E E X P E N S E S AD J U S T M E N T T O M A N A G E M E N T E X P E N S E S Fo r T ' M l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (1 ) (2 ) ~ ~ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Da r r e l A n d r s o n To t a l E x p e n s e s . . . . . . . . . . . . . . . . . ID A C a R ? E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ar i d C l u b . . . EE L . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . . . . To t a ! . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c n t a g e A l l o c a t e d t o I D A C O R ? . . Ne t I D A C O R ? E x c l u s i o n s . . . Ot h e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 0 5 ) . . . Ore g o n - D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 17 18 19 20 21 22 23 24 25 26 27 28 Re x B l a c k b u r n To t a l E x e n s e s . . . . . . . . . . . . . . . . . . . . . . . , . . . . . ID A C O R ? E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w : Ar i d C l u b . . . . . . . Ore g o n D i r e c t C h a r g e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a g e A l l o c a t e d t o I D A C O R P . . . . . Ne t I D A C O R P E x c l u s i o n s . . . Ot h e r E x c l u s i o n s : Ari d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . . Or e g o n . D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . To t a l E x c l u s i o n s . . . . . 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Na o m i C r B f n - 5 h a n k e l To t a l E x p e n s e s . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w : Ar i d C l u b . . . . . . . Ore g o n D i r e c t C h a r g e s . . . . . . . . . . To t a ! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . . . . . . . . . . . . . . . . . . . . . . . Ne t I D A C O R P E x c l u s i o n s . . . . . . . . . . . . . Ot h e r E x c l u s i o n s : Ari d C l u b ( 1 0 0 % P e r ¡ P U C O r d e r 2 9 5 0 5 ) . . . Ore g o n - D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . EE l ( 1 / 3 P e r I P U C O r d e r 29 5 0 5 ) . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 1 0 Ac t u a l s (3 ) 20 1 0 Ad j u s t m e n t s 13 , 7 3 3 (6 , 4 3 8 ) 7,2 9 5 3.2 0 % 23 2,1 4 6 2,3 7 9 1,1 6 2 1,1 6 2 2.1 0 % --24 3,5 3 3,4 5 3 1.4 0 %-;48 (4 ) 20 1 0~ (2 . 3 7 9 ) (2 4 ) (4 8 ) (5 ) (6 ) ( 7 ) Fo r e c a s t M e t h o d o l o g y 20 1 0~~ YE S YE S YE S Fo r e c a s t R e f Ad j u s t m e n t N o (8 ) (9 ) 20 1 1 Un a d j u s t e d Te s t Y e a r An n u a l i z i n g (1 0 ) (1 1 ) 20 1 1~ "t n , ( " m Il ' I I X CC C - f l : : (1 0 ( 1 e ' ui f f z ; : o f I 0 Z -- . 0 o = t = t : . (" ( " u i mi....gi ID A H O P O W E R C O M P A N Y DE D U C T I O N S F R O M O P E R A T I O N A N D M A I N T E N A N C E E X P E N S E S AD J U S T M E N T T O M A N A G E M E N T E X P E N S E S Fo r T . . l v e M o n t h s E n d e d D e c e m b e r 31 , 2 0 1 1 (1 ) (2 ) ¡, Na m e 43 44 45 46 47 48 49 50 51 52 53 54 55 56 Jo h n G a l e To t a E x p e n s e s . . . . . . . ID A C O R ? E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ar i d Clu b . . . Or e g o n D i r e c t C h a r g . . . . . . . . . . . . . . . . . . . . To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a g e A l l o c a t e d t o I D A C O R ? . . Ne t I D A C O R ? E x c l u s i o n s . . . . . . . . . . . . oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 29 5 0 5 ) . . . . Or e o n ~ D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . 57 58 59 60 61 62 63 64 65 66 67 68 69 70 De n n i s G r i b b l e To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A C O R ? E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ar i d Cl u b . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . . . . . To t a l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . Ne t I D A C O R P E x c l u s i o n s . . . . . . oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . Or e o n ~ D i r e c t A l l o a t i o n ( 1 0 0 % ) . . . EE l ( 1 1 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . . . . . . . . . . . . To t a l E x c l u s i o n s . . . . . 71 72 73 74 75 76 77 78 79 80 81 82 83 84 Us a Gro w To t a l E x p e n s e s . . . . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ar i d Clu b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . . . . . . . . . . . . . . . . . . To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c n t a e A l l o c a t e d t o I D A C O R P . . . . . . Ne t I D A C O R P E x c l u s i o n s . . . . oth e r E x c l u s i o n s : An d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . . . . . . . . Ore o n ~ D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . . . . . . . . . . . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 1 0 Ac t u a l s (3 ) 20 1 0 Ad j u s t m e n t 15 , 4 5 3 (4 , 7 3 8 ) (3 6 5 ) 10 , 3 5 0 0.0 0 % 36 5 1,5 7 9~0.0 0 % 3,0 9 7 3,0 9 7 0.0 0 % (4 ) 20 1 0~ (1 , 9 4 ) (5 ) (6 ) ( 7 ) Fo r e c a s t M e t h o d o l o g 20 1 0Ba s e O t h e r -- YE S YE S YE S Fo r e c a s t R e f Ad j u s t m e n t N o (8 ) (9 ) 20 1 1 Un a d j u s t e d Te s t Y e a r An n u a l i z i n g 11 0 ) (1 1 ) 20 1 1 Te s t Ye a r "t C ( ' m Il ' I I X lC t . U l : : lD O l D e ' Cl i l z ; : o U l 0 Z _. . 0 o " õ " õ : . (' ( ' C 1 m~..g (1 ) (2 ) tl ~ 85 86 87 88 89 90 91 92 93 94 95 96 97 98 Pa t r i c k H a r r i n g t o n To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IO A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ari d C l u b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a g e A l l o c a t e d t o I D A C O R P . . . . . . . Ne t I D A C O R ? E x c l u s i o n s . . . . . . . . . . . . . . . . Oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . Or e g o n - D i r è A l l o c a t i o n ( 1 0 0 % ) . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . . . . . . . . . . . . . . . . To t a l E x c l u s i o n s . . . . . 00 10 0 1~1~m W4~W6 W7 W8 W9 11 0 11 1 11 2 la M o n t Ke n To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e B e l o w ) : Ar i d Clu b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . . . . . . . . . . To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ne t I D A C O R P E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 29 5 0 5 ) . . . . Or e g o n - D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . . . . . . . . . . . . . . . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 3 11 4 11 5 11 8 11 7 11 8 11 9 12 0 12 1 12 2 12 3 12 4 12 5 12 8 St e v e K e e n To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ar i d C l u b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . . . . Pa y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . Ne t I D A C O R P E x c l u s i o n s . . . . . . . . . . . Oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . Or e g o n - D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A H O P O W E R C O M P A N Y DE D U C T I O N S F R O M O P E R A T I O N A N D M A I N T E N A N C E E X P E N S E S AD J U S T M E N T T O M A N A G E M E N T E X P E N S E S Fo r T \ o l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (3 ) 20 1 0 Ac t u a l s 11 , 2 5 3 20 1 0 Ad j u s t m e n t 1, 4 0 3 (1 2 9 ) 1,2 7 4 1.4 0 % --12 9 14 7 (8 , 1 7 9 ) 3,0 7 4 1.7 0 % -- ~: ~ 3,2 0 6 (9 4 1 ) 2, 2 8 5 0.8 0 % --31 4m (4 ) 20 1 0~ (1 4 7 ) (2 , 7 7 8 ) (3 2 8 ) (5 ) (6 ) ( 7 ) Fo r e c a s t M e t h o d o l o g y 20 1 0~~ YE S YE S YE S (8 ) Fo r e c a s t R e f Ad j u s t m e n t N o (9 ) 20 1 1 Un a d j u s t e d Te s t Ye a r An n u a l i z i n g (1 0 ) (1 1 ) 20 1 1 Te s t Ye a r i: c C ' m Il ' I I X CC c . ø : : (1 0 ( 1 e ' .. i l Z ; : o ø 0 Z -- . 0 ô = t = t ~ C' n u i mi....b00 (1 ) (2 ) M! ~ ~7~8m 1~1~1a1~U4 U5 U6 U7 U8 U9~ Wa r r e n K l i n e To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t e n t ( L i s t e B e l o w ) ; Ari d C l u b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . . . . To t a ! . . . . Pa y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . Ne t I D A C O R P E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ot h e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . Ore g o n - D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . . . . . . . . . . . . . . . . . . . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 1 L u c l M c D o n l d 14 2 T o t a l E x p e n s e s . . . 14 3 I D A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e B e l o w : 14 4 A r i d C l u b . . . . . . . . . . . . . . . . . 14 5 E E l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 6 O r e g o n D i r e c t C h a r g e s . . . . . 14 7 T o t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 8 P a y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . . . . . . . . . . . . . 14 9 N e t I D A C O R P E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 0 o t h e r E x c l u s i o n s : 15 1 A r l d C l u b ( 1 0 0 % P e r I P U C O r d e r 29 5 0 5 ) . . . 15 2 O r e o n - D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 3 E E l ( 1 / 3 P e r I P U C O r d e r 29 5 0 5 ) . . . . . . . . . . . . . . . . . . . . . 15 4 T o t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 5 15 6 15 7 15 8 15 9 18 0 16 1 16 2 16 3 16 4 16 5 16 6 16 7 16 8 Je r e M a l m e n To t a l E x e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IO A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ar i d C l u b . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . Pa y r o l l P e r c n t a g e A l l o c a t e d t o I D A C O R P . . . . . . . . . . . . Ne t I D A C O R P E x c l u s i o n s . . . . oth e r E x c l u s i o n s : An d C l u b ( 1 0 0 % P e r ¡ P U C O r d e r 2 9 5 0 5 ) . . . . . . . Or e g o n - D i r e A l l o c a t i o n ( 1 0 0 % ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . EE l ( 1 / 3 P e r ¡ P U C O r d e r 2 9 5 0 5 ) . . . . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A H O P O W E R C O M P A N Y DE D U C T I O N S F R O M O P E R A T I O N A N D M A I N T E N A N C E E X P E N S E S AD J U 6 T M E N T T O M A N A G E M E N T E X P E N S E S Fo r T ' M l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 1 1 (3 ) (6 ) ( 7 ) Fo r e c a s t M e t h o d o l o g y 20 1 0Ba s e O t h e r -- (4 ) (5 ) 20 1 0 Ac t u a l s 20 1 0 Ad j u s t m e n t s 20 1 0 Ba s e 0.0 0 %- YE S 1,8 9 9 (7 7 9 ) D2 2.8 0 % "'25 0ië $ (2 9 1 ) $ YE S 87 . 1 0 % YE S Fo r e c a s t R e f Ad j u s t m e n t N o (8 ) (9 ) 20 1 1 Un a d j u s t e d Te s t Ye a r An n u a l i z i n g (1 0 ) (1 1 ) 20 1 1~ "t o o m Il ' I l ) ( (Q c . e n : : lD O l D e ' oo ã l z ; : o e n 0 Z -. ~ . . 0 o " õ " õ : . o Ç l c . ~..600 (1 ) (2 ) t: ~ ff 9 1m1"U2U3 U4us 1r o1n1n1n ff O~m Da n M i n o r To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ari d C l u b . . . Or e g o n D i r e c t C h a r g e s . . . To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . Ne t I D A C O R P E x c l u s i o n s . . . Oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . . Or e g o n ~ D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . ff 3 ff 4 ff 5 ff 6 ff 7 ff 6 ff 9 UO~1~U3 U4 USU6 Ke n P e t e r s e n To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A C O R ? E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : An d C l u b . . . . Or e o n D i r e c t C h a r g e s . . . . To t a L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c n t a g e A l l o c a t e d t o I O A C O R P . . . . . . . . . Ne t I D A C O R P E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . Or e g o n ~ D i r e t A l l o c a t i o n ( 1 0 0 % ) . . . EE l ( 1 / 3 P e r ¡ P U C O r d e r 2 9 5 0 5 ) . . . To t a l E x c l u s i o n s . . . 19 7 19 8 19 9 20 0 20 1 20 2 20 3 20 4 20 5 20 6 20 7 20 8 20 9 21 0 Ne w l l V Po r t r To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ar i d C l u b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g e s . . . To t a l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a g e A l l o c a t e d t o I D A C O R ? . . . Ne t I D A C O R P E x c l u s i o n s . . . Oth e r E x c l u s i o n s : Ar d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . Or e o n ~ D i r e c t A l l o c a t i o n ( 1 0 0 % ) . . . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . To t a l E x c l u s i o n s . . . ID A H O P O W E R C O M P A N Y DE D U C T I O N S F R O M O P E R A T I O N A N D M A I N T E N A N C E E X P E N S E S AD J U S T M E N T T O M A N A G E M E N T E X P E N S E S Fo r Tv . l v e M o n t h s E n d e d D e c e m b e r 31 , 2 0 1 1 (3 ) (4 ) (5 ) (6 ) ( 7 ) Fo r e c s t M e t h o d o l o g y 20 1 0Ba s e o t h e r -- 20 1 0 Ac t u a l s 20 1 0 Ad j u s t m e n t s 20 1 0 Ba s e 3,6 7 9 3, 6 7 8 0. 0 0 % YE S 1, 9 4 'i 0.3 0 % -S '6 $ (6 ) 3, 8 2 2 (1 , 1 4 0 ) 2, 6 8 2 0. 0 0 % 38 03ã $ (3 8 0 ) YE S YE S (8 ) Fo r e c a s t R e f Ad j u s t m e n t N o (9 ) 20 1 1 Un a d j u s t e d Te s t Ye a r An n u a l i z i n g (1 0 ) (1 1 ) 20 1 1~ "0 0 0 m Il ' I I X lC c . e n : : (1 0 ( 1 e ' CO ¡ ¡ Z ; : o e n 0 Z -t - . 0 o : ¡ : ¡ : . o n c . ~-"g (1 ) (2 ) !! ~ 21 1 21 2 21 3 21 4 21 5 21 6 21 7 21 8 21 8 22 0 22 1 22 2 22 3 22 4 Gr e g o r s a i d To t a l E x p e n s e s . . . ID A C O R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o : Ar i d Clu b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Or e g o n D i r e c t C h a r g s . . . To t a l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pa y r o l l P e r c e n t a e A l l o c a t e d t o I D A C O R P . . . . . . . . . . . . Ne t I D A C O R P E x c l u s i o n s . . . . . . . . oth e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . . . Or e g o n . D i r e c t A l l o c a i o n ( 1 0 0 % ) . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . 22 5 22 6 22 7 22 8 22 9 23 0 23 1 23 2 23 3 23 4 23 5 23 6 23 7 23 8 Lo r i $ m l t h To t a l E x p e n s e s . . . . . . . . . . . . . . . . . . . . . . . . . ID A C e R P E x c l u s i o n s R e q u i r i n g S p e c i a l T r e a t m e n t ( L i s t e d B e l o w ) : Ari d C l u b . . . Or e g o n D i r e c t C h a r g e s . . . To t a l . . . Pa y r o l l P e r c e n t e A l l o c a t e d t o I D A C a R P . . . Ne t I D A C O R ? E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ot h e r E x c l u s i o n s : Ar i d C l u b ( 1 0 0 % P e r I P U C O r d e r 2 9 5 0 5 ) . . . Or e g o n - D i r e t A l l o c a t i o n ( 1 0 0 % ) . . . . . . . . . . . EE l ( 1 / 3 P e r I P U C O r d e r 2 9 5 0 5 ) . . . To t a l E x c l u s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 9 To t a l R e d u c t i o n t o O f f i c e t s E x p e n s e s . . . . . . m:: :.~o-N ~ ll ~ ~U '0 -:: ~ ~e ~ t û) :5 ~ (/, ~ w ir Z(/ -; l u ZWQ.€~ -;xw o .~ W 0; IL li ü U Z '" "";;'" ~i Z ¡: S!;. W ~Z f- "~ 0 Õ'0~zcn.o 0~;qq ~:: - " ~ I 8 0 ~ 0 rx ~ c3 i _ B 0 :K II UJ UJ II UJ UJ UJ UJ II UJ UJ UJ UJ UJ II UJ UJ UJ UJ UJ II II UJ UJ UJ ~ ~ ~ ~e ~ ~ ~w ~w w ~~w w ~~w ~w w w w w w w w w w w w w;.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,.,. o ~ a: U)0. .. w :5o i: IeI W l- 0"" Q. 0 ::00 "o "- ~ i §:~ Xiir f-IL 6(/ILZQ èõ Ñ ¡:0;0;èõ §:¡¡..Ë ¡¡¡¡~..¡;0;;;¡:0;¡:¡:~~ J f-~~'"C.~'"~~oe v ~°~:!~'"'"~ü ~c.~oe ~~...o.::5! ~~~or0w:!° ..0 '"~'B"ll '"'"..'"~'"::"'v ;:~:g "'~v '"'";;..'"....::~..co '"co '"..'"..v ~5!'"v .,co '"vJI'""''"'"v_"-0 12 ~ l oro Ü'" "" ll ~ )1 "''"..'"0 ;¡0 ;:0 '"~is ..'"si '"0;'"'"0 0 ¡;'"'"..~'"'"'"'"co ..'"'"'"'"'"0 0 ;;'"'"'"'"f-ot on on on on on ..on on ....on on on on ..'"'"'"'"'"'"'"'" ~'"'"v on co '"'"~::~~;!~~::~~0 ¡;'"'"v ..co'"'"'"'"'"'" Exhibit No. 15 Case No. IPC-E-11-08 D. Jones, IPC Page 10 of 10 RECEIVED BEFORE THE 2m! JUN -I PM 2: 44 \ l~~tJ.!S),J~r)~'i,dii',i \ ~ q ¡ 0 N IDAHO PUBLIC UTILITIES COMMrSSlO'Ni"\V~' CASE NO. IPC-E-11-08 IDAHO POWER COMPANY JONES, 01 TESTIMONY EXHIBIT NO. 16 "t C ( " m Il ' I I X CC c . u i : : eD O e D e ' .. ¡ z ; : o u i 0 Z -- . 0 .. " õ " õ : . (" n 0 ) m~..g ID A H O P O W E R C O M P A N Y DE T A I L O F A D D I T I O N A L R A T E B A S E , R E V E N U E A N D E X P E N S E A D J U S T M E N T S FO R T H E Y E A R S 2 0 1 0 A N D 2 0 1 1 (1 ) (2 ) Lin e~ De s c r i p t i o n Pr a i r i e P o w e r A c q u i s i t i o n A d j u s t m e n t ( I P U C O r d e r N o . 2 9 5 0 5 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 4 Pr a i r i e P o w e r A c q u i s i t i o n A d j u s t m e n t A c c u m u l a t e d A m o r t i Z a t i o n ( I P U C O r d e r N o . 2 9 5 0 5 ) . . . . . . . . . . . . . 1 1 5 Ne t P r a i r i e P O V i r A c q u i s i t i o n A d j u s t m e n t . . . . . . . . . . . . . . . . . . . . . . . . . IE R C O R a t e B a s e A d j u s t m e n t ( B r i d g e r U s e d a n d U s e f u l A d j u s t m e n t - I P U C O r d e r N o . 2 9 5 0 5 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 FS A S 8 7 P e n s i o n E x p e n s e ( O P U C O r d e r N o . 1 0 - 0 6 4 \ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 2 6 Pe n s i o n E x p e n s e A m o r t z a t i o n ( I P U C O r d e r N o . 3 1 0 9 1 L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 2 6 Pe n s i o n E x p e n s e A m o r t z a t i o n ( F E R C ) . . . . En e r g y E f f c i e n c y R i d e r ( I P U C O r d e r N o . 3 0 1 8 9 ) . . . . . . . . . . . . . . . . . . . En e r g y E f f i c i e n c y R i d e r ( I P U C O r d e r N o . 3 0 1 8 9 ) . . . . . . . . . . . . . . . . . . 10 11 En e r g y E f f c i e n c y R i d e r ( O r e g o n ) . . . En e r g E f f c i e n c y R i d e r ( O r e g o n ) . . . . . 12 Pr e l i m i n a r y S u r v e y a n d I n v e s t i g a t i o n C h a r g e . C o a l P l a n t ( I P U C O r d e r N o . 2 9 9 0 4 ) . . . . . 13 14 Arc h i t e c t u r a l F e e s D e f e r r l ( I P U C O r d e r N o . 15 In t e r v e n o r F u n d i n g A m o r t i z a t i o n - C A P A I ( I P U C O r d e r N o . 16 Ci t i z e n s U t l i t y B o a r d 2 0 1 1 F u n d i n g G r a n t A m o r t i z t i o n ( O P U C O r d e r N o . 17 Ci t i z e n s U t i l i t y B o a r d 2 0 1 0 F u n d i n g G r a n t ( O P U C O r d e r N o . 18 In t e r v e n o r F u n d i n g - C A P A I ( I P U C O r d e r N o . 19 In t e r v e n o r F u n d i n g - I r r i g a t o r s ( I P U C O r d e r N o . 3 0 7 2 2 ) . . . 20 In t e r v e n o r F u n d i n g - C A P A I ( I P U C O r d e r N o . 21 In t e r v e n o r F u n d i n g . I C L ( I PU C O r d e r N o . 3 0 8 9 2 ) . . . . . 22 In t e r v e n o r F u n d i n g - I I P A ( I P U C O r d e r N o . 23 In t e r v e n o r F u n d i n g . R e n e w a b l e N o r t h w e s t P r o j e c t a n d N W E n e r g y C o a l i t i o n ( I P U C O r d e r N o . 3 0 4 8 8 ) . . . . . 24 In t e r v e n o r F u n d i n g - I r r i g a t o r s ( I P U C O r d e r N o . (3 ) Ac c o u n t No . 92 6 45 S 90 8 45 6 90 8 50 6 92 0 92 3 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8