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Home My WebLink About20110602Larkin Di, Exhibits.pdfRECEIVED 20 Ii JUH - 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-II-08 I DAHO POWER COMPANY DIRECT TESTIMONY OF MATTHEW T. LARKIN 1 Q.Please state your name and business address. 2 A.My name is Matthew T. Larkin. My business 3 address is 1221 West Idaho Street, Boise, Idaho. 4 Q.By whom are you employed and in what capacity? 5 A.I am employed by Idaho Power Company ("Idaho 6 Power" or "Company") as a Regulatory Analyst in the 7 Regulatory Affairs Department. 8 Q.Please describe your educational background. 9 A.I received a Bachelor of Business 10 Administration degree in Finance from the University of 11 Oregon in 2007. In 2008, I earned a Master of Business 12 Administration degree from the University of Oregon. I 13 have also attended electric utility ratemaking courses 14 including The Basics: Practical Regulatory Training for the 15 Electric Industry, a course offered through New Mexico 16 State Uni versi ty' s Center for Public Utili ties, and 17 Introduction to Rate Design and Cost of Service Concepts 18 and Techniques, presented by Electric Utilities 19 Consultants, Inc. 20 Q.Please describe your work experience. 21 A.I began employment with Idaho Power as a 22 Regulatory Analyst in January 2009. As a Regulatory 23 Analyst, I provide support for the Company's various 24 regulatory activities, including regulatory reporting, 25 financial analysis, and the development of various cost- LARKIN, DI 1 Idaho Power Company 1 related studies. During my time with the Company, I have 2 assisted in the preparation of the Company's Oregon Results 3 of Operations Report, retail revenue forecasts for 4 regulatory filings, and a number of cost-of-service 5 studies. 6 Q.What is the scope of your testimony in this 7 proceeding? 8 A.My testimony will address the derivation of 9 the Company's 2011 retail revenue forecast, as well as the 10 Company's class cost-of-service study and the Company's 11 proposed allocation of the Idaho jurisdictional revenue 12 requirement to customer classes. My testimony will 13 conclude with the computation of the Load Change Adjustment 14 Rate ("LCAR") based upon values contained in this filing 15 and the methodology approved by the Commission in Case No. 16 GNR-E-10-03, Order No. 32206. 17 I. 2011 TEST YEAR RETAIL REVENU DERIVATION 18 Q. Please provide a brief description of the 19 methodology used to determine test year retail revenues. 20 A.Generally speaking, the Company's retail 21 revenue forecast is derived by applying current base rates 22 to forecasted test year billing components. These billing 23 components are derived by applying historical relationships 24 to the Company's customer and kilowatt-hour (" kWh") sales 25 forecast. LARKIN, DI 2 Idaho Power Company 1 Q.Were the 2011 test year retail sales revenues 2 developed using the same methodology applied in the 3 Company's last general rate case, Case No. IPC-E-08-10 4 ("2008 Rate Case")? 5 A.Yes. Wi th the exception of a minor change in 6 the manner in which the demand-related billing determinants 7 were developed which I will describe later in my testimony, 8 the methodology applied in this case is the same as that 9 applied in the 2008 Rate Case. 10 Q.Please describe the customer and kWh sales 11 forecast that serves as the basis for the 2011 test year 12 retail revenue forecast. 13 A.The 2011 test year customer and kWh sales 14 forecast is based upon the Sales and Load Forecast prepared 15 for the 2011 Integrated Resource Plan ("IRP"), to be filed 16 with the Commission in June 2011. Because the IRP Sales 17 and Load Forecast is developed on a system-wide basis, an 18 addi tional step must be taken to determine the class- 19 specific customer and energy values by jurisdiction. The 20 methodology used to develop the Idaho class-specific test 21 year customer and energy values is outlined in the document 22 Development of Sales Forecast for Revenue Calculation, as 23 Exhibit No. 27 to my testimony. The described forecasting 24 methodology results in class customer counts and total kWh 25 sales estimates for each month of the test period. Once LARKIN, DI 3 Idaho Power Company 1 the monthly sales estimates have been developed for each 2 customer class, they must be further segmented to align 3 with each class's rate structure. 4 Q.How were the 2011 test year kWh sales further 5 segmented into the class-specific energy-related billing 6 components? 7 A.The first step in deriving energy-related 8 billing components for the test year is to develop factors 9 based on the most current complete calendar year of 10 available historical data, which in this case is 2010. 11 These historical factors represent the percentage of total 12 kWh billed in each tier level of a class's rate structure. 13 To illustrate, Residential Service customers taking service 14 under Schedule 1 are billed according to a three-tiered 15 structure with seasonal rate differentiation. Using the 16 historical month of June 2010 as an example, actual tiered 17 usage was recorded at the following levels for Schedule 1 18 customers in the Idaho jurisdiction: 19 20 21 22 23 24 25 LARKIN, DI 4 Idaho Power Company Usage Tier June 2010 Schedule 1Billing Components 1 2 Summer, 0-800 kWh 85,193,345 Summer, 801-2000 kWh 25,236,634 Summer, Over 2000 kWh 3,325,594 Non-Summer, 0-800 kWh 145,927,779 Non-Summer, 801-2000 kWh 43,227,859 Non-Summer, Over 2000 kWh 5,696,413 Total Schedule 1 kWh Usage 308,607,624 3 Based on the data above, historical factors for 4 Schedule 1 customers for the month of June were calculated 5 as follows: Usage Tier June 2010 Schedule 1 Weighting Factors 6 Summer, 0-800 kWh 28% Summer, 801-2000 kWh 8% Summer, Over 2000 kWh 1% Non-Summer, 0-800 kWh 47% Non-Summer, 801-2000 kWh 14% Non-Summer, Over 2000 kWh 2% Total Schedule 1 100% 7 This process is used to develop historical factors 8 for all rate classes with tiered structures.Once a LARKIN, DI 5 Idaho Power Company 1 complete set of monthly factors has been developed for each 2 applicable rate class, they are applied to monthly forecast 3 kWh totals to derive the energy-related billing component 4 forecast that aligns wi th each class's current rate 5 structure. Continuing with the illustration of Schedule 1 6 customers, the following table demonstrates the final step 7 in determining test year energy-related billing components: 8 June 2011 Schedule 1 Billing Component Forecast (kWh)Usage Tier Historical June Weighting Factor Summer, 0-800 kWh 28%88,603,613 8%26,246,850 1%3,458,716 47%151,769,231 14%44,958,259 2%5,924,439 100%320,961,109 Summer, 801-2000 kWh Summer, Over 2000 kWh Non-Summer, 0-800 kWh Non-Summer, 801-2000 kWh Non-Summer, Over 2000 kWh Total 9 10 Q.How are demand-related billing components 11 derived based on the kWh sales forecast? 12 A.The demand-related billing components consist 13 of billing demand and basic load capacity ("BLC") by month 14 for each rate class. Both billing demand and BLC totals 15 are forecasted by applying four-year average load factors 16 to each month in the kWh sales forecast. Historical data LARKIN, DI 6 Idaho Power Company 1 from the most current available four calendar years is used 2 to derive an average load factor by month for each rate 3 class. These average factors are then applied to monthly 4 kWh sales figures to determine total forecasted billing 5 demand and BLC by class for each month of the test period. 6 Once monthly totals have been developed they are divided 7 into the appropriate tiered rate structure (if applicable) 8 utilizing historical factors in the same manner as kWh 9 charges. 10 Q.How are customer-related billing components 11 deri ved based on the customer count forecast? 12 A.The primary customer-related billing component 13 in the retail revenue forecast is the service charge. 14 Because the customer forecast reflects the expected number 15 of customers under active Utility Service Agreements 16 ("USAs") at the end of each forecast month, forecast values 1 7 must be converted to reflect the expected number of service 18 charges received throughout the corresponding month. To 19 cònvert the USA forecast to an expected service charge 20 count, historical factors are developed reflecting the 21 relationship between the number of USAs at the end of each 22 historical month and the number of service charges received 23 during the corresponding month. These factors are then 24 applied to the monthly customer forecast to develop a 25 LARKIN, DI 7 Idaho Power Company 1 forecast of expected service charges by rate class for each 2 month of the test year. 3 Q.How are test year retail revenues calculated 4 once the billing component forecast has been derived? 5 A.Once the billing components have been 6 forecasted by rate class, the most currently approved base 7 rates are applied to the test year values to derive monthly 8 revenue estimates for each rate class. 9 Q.Have you prepared any exhibits that detail the 10 calculations that were made to determine the Company's 2011 11 test year retail revenues? 12 A.Yes. Exhibit No. 28 provides a summary of 13 forecasted 2011 test year retail revenues, and Exhibit No. 14 29 details the calculations that were made to determine 15 these revenues. Input data used in the forecast 16 calculations can be found in my workpapers. As can be seen 17 on page 2 of Exhibit No. 28, the Company's 2011 Idaho 18 jurisdictional retail sales revenues are forecast to be 19 $812.2 million. As described in the direct testimony of 20 Mr. Scott Wright, revenues associated with first block 21 energy sales to Hoku Materials, Inc. ("Hoku") are treated 22 as surplus sales in this filing; therefore, they are not 23 included in this portion of the 2011 revenue forecast. 24 25 LARKIN, DI 8 Idaho Power Company 1 II. CLAS COST-OF-SERVICE STUDY OVERVIEW 2 Q. Please describe in general terms the process 3 used to prepare the class cost-of-service study. 4 A.There are two general steps used in preparing 5 a class cost-of-service study. The first step is to 6 determine the total costs of providing electric service, 7 adj usted for normal weather and water conditions. These 8 costs have been provided to me by Ms. Kelley Noe on Exhibit 9 No. 26. The next step is to establish a methodology for 10 the separation of those costs among customer classes. 11 Q.What methodology is used to separate costs 12 among customer classes? 13 A.Similar to the methodology described by Ms. 14 Noe to separate costs among jurisdictions, the methodology 15 for separating costs among classes consists of a three-step 16 process generally referred to as classification, 17 functionalization, and allocation. In all three steps, 18 recognition is given to the way in which the costs are 19 incurred by relating these costs to the way in which the 20 utility is operated to provide electrical service. 21 Q.Please explain the meaning of classification. 22 A.Classification refers to the identification of 23 a cost as being either customer-related, demand-related, or 24 energy-related. These three cost components are used to 25 reflect the fact that an electric utility makes service LARKIN, DI 9 Idaho Power Company 1 available to customers on a continuous basis, provides as 2 much service, or capacity, as the customer desires at any 3 point in time, and supplies energy, which provides the 4 customer the ability to do useful work over an extended 5 period of time. These three concepts of availability, 6 capacity, and energy are related to the three components of 7 cost designated as customer, demand, and energy, 8 respectively. In order to classify a particular cost by 9 component, primary attention is given to whether the cost 10 varies as a result of changes in the number of customers, 11 changes in demand imposed by the customers, or changes in 12 energy used by the customers. 13 Q.What are some examples of customer-, demand- 14 and energy-related costs? 15 A.Examples of customer-related costs are the 16 plant investments and expenses that are associated with 17 meters and service drops, meter reading, billing and 18 collection, and customer information and services, as well 19 as a portion of the investment in the distribution system. 20 These investments and expenses are made and incurred based 21 on the number of customers, regardless of the amount of 22 energy used, and are, therefore, generally considered to be 23 fixed costs. Demand-related costs are investments in 24 generation, transmission, and a portion of the distribution 25 plant and the associated operation and maintenance expenses LARKIN, DI 10 Idaho Power Company 1 necessary to accommodate the maximum demand imposed on the 2 Company's system. Energy-related costs are generally the 3 variable costs associated with the operation of the 4 generating plants, such as fuel. However, due to the hydro 5 production capability of the Company, a portion of the 6 hydro and thermal generating plant investment has 7 historically been classified as energy-related. 8 Q.What did you use as your primary guide in 9 classifying costs as either customer-, demand-, or energy- 10 related? 11 A.I used the Electric Utili ty Cost Alloca tion 12 Manual, published January 1992, by the National Association 13 of Regulatory Utility Commissioners as my primary guide to 14 the classification of customer-, demand-, and energy- 15 related costs. 16 Q.Please explain the meaning of 17 functionalization. 18 A.In addition to classification, costs must be 19 functionalized; that is, identified wi th utility operating 20 functions. Operating functions recognize the different 21 roles played by the various facilities in the electric 22 utility system. In the Company's accounts, these various 23 roles are already recognized to some degree, particularly 24 in the recording of plant costs as production-, 25 transmission-, or distribution-related. However, this LARKIN, DI 11 Idaho Power Company 1 functional breakdown is not sufficiently detailed for cost- 2 of-service purposes . Individual plant items are examined 3 and, where possible, the associated investment costs are 4 assigned to one or more operating functions, such as 5 substations, primary lines, secondary lines, and meters. 6 This level of functionalization allows costs to be more 7 equi tably allocated among classes of customers. 8 Q.Please explain the process of allocation. 9 A.The process of allocation is merely one of 10 apportioning the total jurisdictional cost among classes by 11 introducing allocation factors into the process. An 12 allocation factor is nothing more than an array of numbers 13 which specifies the class value or share of a total 14 jurisdictional quantity. 15 Once individual costs have been allocated to the 16 various classes of service, it is possible to total these 17 costs as allocated and arrive at a breakdown of utility 18 rate base and expenses by class. The results are stated in 19 a summary form to measure adequacy of revenues for each 20 class. The measure of adequacy is typically the rate of 21 return earned on rate base compared to the requested rate 22 of return. 23 Q.Have you provided separate documentation 24 describing in detail the methodology used to prepare the 25 Company's class cost-of-service study? LARKIN, DI 12 Idaho Power Company 1 A.Yes. Exhibit No. 30, the Class Cost-of- 2 Service Process Guide, describes in detail the methodology 3 used in the preparation of the Company's class cost-of- 4 service study. 5 III. COST-OF-SERVICE STUDY METHODOLOGY 6 Q.Have you prepared the Company's cost-of- 7 service study in a manner that is consistent with the 8 Commission's preferred methodology established in the 2008 9 Rate Case? 10 A.Yes. In the 2008 Rate Case proceeding, the 11 Company's cost-of-service methodology received a 12 considerable amount of review and evaluation by the parties 13 to the case and the Commission. In Order No. 30722, the 14 Commission identified the Company's "3CP/12CP" cost-of- 15 service study as its preferred method for assigning the 16 Company's Idaho jurisdictional revenue requirement to the 1 7 individual customer classes. The Commission reiterated its 18 support for the 3CP/12CP cost-of-service methodology when 19 it issued Order No. 30754 denying the Department of 20 Energy's Petition for Reconsideration regarding the 21 Commission's preferred cost-of-service methodology. 22 Q.Please provide a brief overview of the aspects 23 of the 3CP/12CP cost-of-service study that differentiate it 24 from the cost-of-service methodology applied by the Company 25 LARKIN, DI 13 Idaho Power Company 1 in general rate case proceedings prior to the 2008 Rate 2 Case. 3 A.The 3CP/12CP study differs from the Company's 4 previously approved cost-of-service studies in a number of 5 ways. First, the 3CP/12CP study allocates production plant 6 costs based on the nature of the load being served. Under 7 this approach, production plant costs associated with 8 serving summer peak load are allocated separately from 9 costs associated with serving base and intermediate load. 10 That is, the costs associated with building and operating 11 combustion turbines, which are used primarily to serve 12 summer peak loads, have been allocated to customers 13 differently than the costs associated with the Company's 14 other generation resources. In the Company's previously 15 approved cost-of-service studies, all of the Company's 16 generation plant was allocated to customer classes 17 according to a weighted 12 coincident peak demand basis. 18 Second, under the 3CP /12CP study, expenses 19 associated with power purchased according to the Public 20 Utility Regulatory Policy Act of 1978 ("PURPA") and other 21 purchased power expenses are classified as demand- and 22 energy-related in the same manner as steam and hydro 23 generation plant. In the Company's previously approved 24 cost-of-service studies, PURPA and purchased power expenses 25 LARKIN, DI 14 Idaho Power Company 1 were classified and allocated to customer classes on the 2 basis of energy only. 3 Lastly, the energy-related cost allocators, "E10S" 4 and "E10NS," are derived using an averaging approach. In 5 prior studies, the energy allocators E10S and E10NS were 6 derived using a two-step process under which summer and 7 non-summer ratios based on the monthly normalized energy 8 usage for each customer class were weighted by the monthly 9 marginal cost. The 3CP /12CP study incorporated a third 10 step by which the un-weighted summer and non-summer ratios 11 are averaged with the summer and non-summer ratios weighted 12 by the monthly marginal cost to derive the summer and non- 13 summer energy-related allocation factors E10S and E10NS, 14 respectively. 15 Q.Please provide a brief overview of the aspects 16 of the current cost-of-service study that differentiate it 17 from the cost-of-service methodology applied by the Company 18 in the 2008 Rate Case. 19 A.The overall class cost-of-service methodology 20 applied in this case is consistent with the 3CP/12CP 21 methodology approved in the 2008 Rate Case. However, a 22 number of allocation factors were adjusted to align with 23 changes in the Company's revenue requirement, and to align 24 with changes to the jurisdictional separation study 25 provided by Ms. Noe. For example, as discussed in the LARKIN, DI 15 Idaho Power Company 1 testimony of Mr. Timothy E. Tatum, the 2011 Idaho 2 jurisdictional revenue requirement includes in Account 555, 3 Purchased Power, a base level amount of direct incentive 4 payments associated with the Company's demand response 5 ("DR") programs. These expenses were functionalized, 6 classified, and ultimately allocated to customer classes in 7 the same manner as the Company's investment in its 8 combustion turbines, which are used primarily to meet 9 summer peak loads. Because DR programs are also designed 10 to assist the Company in meeting summer peak loads, it is 11 appropriate to treat costs associated with these programs 12 in the same manner as corresponding supply-side resources 13 in the cost-of-service study. 14 Another modification to the 2011 cost-of-service 15 study is the allocation of Account 370, Meter Investment. 16 Due to the Company's current deployment of Advanced 17 Metering Infrastructure ("AMI" ) within its service area, a 18 change was needed to more accurately spread the allocation 19 of associated costs among customer classes. As displayed 20 in Exhibit No. 26 provided by Ms. Noe, the Idaho 21 jurisdictional portion of Account 370 is divided into three 22 subaccounts: AMI, Pre-AMI, and All Other Meters. To 23 properly allocate these costs to customer classes, an 24 allocation factor was developed recognizing the 25 applicability of each subaccount to the various rate LARKIN, DI 16 Idaho Power Company 1 classes. The AMI and Pre-AMI subaccounts contain 2 investment in metering only for those classes subj ect to 3 AMI deployment. The Pre-AMI subaccount was allocated to 4 AMI-applicable rate classes according to the Company's 5 standard methodology utilizing the historical cost of 6 metering investment, and the AMI subaccount was allocated 7 to AMI-applicable rate classes based on the proportion of 8 expected AMI meter investment following full deployment at 9 the end of 2011. The All Other Meters subaccount was first 10 reduced by the amount of meter investment associated with 11 the Company's Cogeneration and Small Power Production and 12 sales for resale customers. This investment was allocated 13 to customer classes based on the "E10" allocator, which is 14 consistent with the Company's practice in previously 15 approved cost-of-service studies. The remaining investment 16 in the All Other Meters subaccount was allocated to non-AMI 17 rate classes based on each class's historical cost of 18 metering investment. The result of this methodology is an 19 allocation factor that represents each class's weighted 20 proportion of the applicable meter investment subaccounts. 21 It should be noted that this is an interim methodology that 22 will no longer be necessary once AMI is fully deployed and 23 historical metering cost information is available. 24 Finally, a modification was made to the development 25 of the functionalized classified revenue requirement for LARKIN, DI 17 Idaho Power Company 1 each rate class, provided as Exhibit No. 36, for use in the 2 Company's rate design process and the calculation of the 3 components of the Fixed Cost Adjustment ("FCA"). In prior 4 cost-of-service studies, Other Operating Revenues were 5 functionalized and classified in the development of the 6 unit cost categories according to rate base. This use of 7 rate base as an allocation basis created an inconsistency 8 with the rest of the revenue requirement allocation 9 process. To remove this inconsistency, the current cost- 10 of-service study functionalizes and classifies these 11 revenues utilizing the same factors applied in the rest of 12 the revenue requirement allocation process. This results 13 in a more accurate and consistent allocation of Other 14 Operating Revenues. 15 Q.Please describe the classification of steam 16 and hydro production plant utilized in the cost-of-service 17 study. 18 A.In the class cost-of-service study all steam 19 and hydro production plant has been classified on a demand 20 and energy basis using the methodology preferred by the 21 Commission in prior general rate proceedings. The energy 22 portion of the steam and hydro production investment has 23 been determined by use of the Idaho jurisdictional load 24 factor of 53.88 percent. The computation of the Idaho 25 jurisdictional load factor is included in my workpapers. LARKIN, DI 18 Idaho Power Company 1 By application of the load factor ratio to the steam and 2 hydro production plant investment, the energy-related 3 portion is easily determined. The balance of the steam and 4 hydro production plant investment is then classified as 5 demand-related. All other production and transmission 6 plant has been classified as demand-related. 7 Q.Did the Company use the most recent year's 8 load research data to derive the coincident demand values 9 used in the cost-of-service study prepared in this 10 proceeding? 11 A.Yes. In Order No. 30722, the Commission 12 accepted the Industrial Customers' and Staff's proposal to 13 derive the coincident demand allocators using the most 14 recent year's (in that case 2007) data rather than the 15 fi ve-year median approach developed in the cost-of-service 16 workshops established as part of Case No. IPC-E-04-23. 17 Consistent with the Commission's preferred approach, the 18 Company used 2010 load research data to derive the 19 coincident demand values used in the cost-of-service study 20 prepared in this proceeding. 21 Q.In the 2008 Rate Case, the Company made 22 adjustments to the coincident peak demand values in an 23 attempt to better reflect the impact that the Irrigation 24 Peak Rewards program has on the Company's peak demands. 25 LARKIN, DI 19 Idaho Power Company 1 Has the Company made any adj ustments to the coincident peak 2 demands to account for the impact of DR programs? 3 A.Yes. However, in this case, the Company has 4 modified the treatment of DR programs in the derivation of 5 coincident peak demands, and broadened the applicability of 6 the methodology to recognize the impact that all of its DR 7 programs have on the system peak demand. 8 Q.Please provide a brief description of each of 9 the DR programs that will be operated by the Company during 10 2011. 11 A.In 2011, the Company will operate three 12 separate DR programs: Irrigation Peak Rewards, A/C Cool 13 Credit, and FlexPeak Management. Irrigation Peak Rewards 14 is a DR program available to agricultural irrigation 15 customers. A/C Cool Credit is a DR program available to 16 residential customers in select areas within the Company's 17 service area where the necessary communication technology 18 is available. FlexPeak Management is a DR program 19 available to larger commercial and industrial customers. 20 These programs have allowed the Company to successfully and 21 cost-effectively reduce load during the summer afternoon 22 hours when demand for electricity is highest. 23 Q.Why is it necessary to adj ust coincident peak 24 demands to account for reductions from DR programs? 25 LARKIN, DI 20 Idaho Power Company 1 A.As my testimony states, a portion of the 2 revenue requirement within the class cost-of-service study 3 is allocated according to each class's proportional 4 contribution to the monthly system peaks. When DR programs 5 reduce demand at the time of the system peak, they have the 6 potential to reduce the participating class's coincident 7 peak demand, subsequently reducing its allocation of any 8 coincident peak demand-related costs. As a result, classes 9 without DR programs in effect during the system's peak hour 10 could receive a higher cost allocation when DR programs 11 successfully reduce peak hour demand. 12 Q.Could this result in inequitable cost 13 allocation? 14 A.Yes. DR programs are intended to generate 15 cost savings during system peak hours by reducing demand, 16 thus avoiding or reducing the need to acquire more costly 17 supply-side resources. In this sense, they are operated in 18 the same manner as traditional supply-side resources. Wi th 19 respect to the class cost-of-service study, the Company's 20 resource selection should not unduly affect the allocation 21 factors used to spread costs among customer classes. If 22 the effects of DR programs are not accounted for, cost 23 allocation can potentially be skewed when demand reductions 24 are achieved during peak hours. If no adjustments are 25 made, coincident peak demand allocators can potentially LARKIN, DI 21 Idaho Power Company 1 shift cost allocation solely based on the Company's choice 2 to utilize a demand-side resource over traditional supply- 3 side peak resources. 4 Further, the Company's DR programs provide a 5 financial incentive to participants in exchange for 6 temporary load reduction. Any allocation benefi ts received 7 from DR program reductions that are not accounted for in 8 the initial incentive design provide the potential for an 9 unintended benefit to participating rate classes at the 10 expense of non-participating rate classes. These 11 allocation benefits are also received by all customers of a 12 participating rate class, although not all customers wi thin 13 each rate class participate in DR programs, resulting in 14 the potential for non-participating customers to receive a 15 benefit without providing any load reduction in return. 16 Finally, the costs of the Company's DR programs are 17 spread among all rate classes. The successful operation of 18 these programs results in system cost savings by avoiding 19 more expensive supply-side resources. Without adj ustment, 20 demand reductions during the time of the system peak can 21 potentially lower cost allocation to participating classes 22 while increasing cost allocation to other classes. This 23 creates the potential for rate classes to contribute to the 24 funding of DR programs, and then receive a higher cost 25 allocation when the programs are successful. LARKIN, DI 22 Idaho Power Company 1 Q.Please describe the methodology used to adj ust 2 the coincident peak demand values to better reflect the 3 impact that the DR programs have on the Company's peak 4 demands. 5 A.The method for estimating system coincident 6 demands utilizes system coincident demand factors, which 7 represent the ratio of the system coincident demand to the 8 average demand. To derive the monthly system coincident 9 demands, monthly 2010 factors derived from historical load 10 research data are applied to the associated population's 11 monthly average demands for the test year. 12 To remove the potential for inequitable cost 13 allocation due to the effect of the DR programs, the 14 Company's proposed method derives system coincident demand 15 factors as if no DR programs had been in effect during the 16 historical data period. In doing so, DR programs receive 17 equal treatment to the Company's supply-side resources, 18 removing the potential for resource selection to unduly 19 affect the cost allocation process. 20 To accomplish this, historical load data was 21 adjusted to reflect system loads that would have occurred 22 had no DR programs been in effect. This was accomplished 23 by adding back estimated demand reductions achieved through 24 the respective DR programs to historical hourly system 25 loads. The resulting load shape reflects system loads that LARKIN, DI 23 I9aho Power Company 1 the Company's supply-side resources would have been 2 required to meet without the availability of demand-side 3 resources. The adj usted data was then used to determine 4 the hour that the system peak would have occurred absent DR 5 programs, and system coincident demand factors were 6 calculated according to the adjusted peak hour and 7 historical usage data. Finally, these factors were applied 8 to forecast average demand to derive coincident peak 9 demands by rate class for each month of the test period. A 10 detailed description of the coincident peak demand 11 deri vation process is provided in the document Peak 12 Responsibili ty Methods for the 2011 General Ra te Case, 13 provided in my workpapers. 14 Q.How did the Company arrive at its proposed 15 methodology? 16 A.The effect of DR programs on the derivation of 17 coincident peak demands was discussed with subj ect matter 18 experts throughout the Company in Load Research, Regulatory 19 Affairs, Energy Efficiency, and Power Supply Planning. The 20 issue was also discussed with the well-respected industry 21 consultant Global Energy Partners, LLC, who published a 22 research document titled, Demand Response: It's A Resource, 23 So Treat It Like One. This document suggests treating DR 24 programs in the same manner as supply-side resources in the 25 derivation of coincident peak demands. The Company's LARKIN, DI 24 Idaho Power Company 1 proposed methodology aligns with this suggested treatment, 2 and represents the consensus following extensive internal 3 discussion. 4 iv. COST-OF-SERVICE STUDY DESCRIPTION 5 Q. Have you prepared a table that summarizes the 6 basis by which each of the major functionalized cost 7 categories has been classified and subsequently allocated 8 to customer classes under the cost-of-service study? 9 A.Yes. The following table summarizes the basis 10 by which each of the major functionalized cost categories 11 is classified and subsequently allocated to customer 12 classes under the cost-of-service study: 13 Generation Plant Hydro and Steam Production 53.88% Energy & 46.12% Demand Other Production ( Peaking Units)Demand Transmission Plant Demand Distribution Plant Demand and Customer Other Expenses Fuel Energy Purchased Power 53.88% Energy & 46.12% Demand Demand Response Incenti ve Payments Demand LARKIN, DI 25 Idaho Power Company Generation Demnd Hydro and Steam Production 12CP without Marginal Generation Cost Weighting Other Production (Peaking Units) 3CP without Marginal Generation Cost Weighting Demand Response Incenti ve Payments 3CP without Marginal Generation Cost Weighting Genera tion Energy 12 Months Energy with Marginal Energy Cost Weighting (averaged w! un-weighted values) Transmission 12CP with Marginal Transmission Cost Weighting Distribution 1NCP ! No. of Customers ! Direct Assignment 1 2 Q.Please identify the exhibits that comprise the 3 cost-of-service study. 4 A.The cost-of-service study is comprised of the 5 following exhibits: 6 1.Exhibit No. 31, Functionalization and 7 Classification of Costs; 8 2.Exhibit No. 32, Summary of 9 Functionalized Costs; 10 3.Exhibi t No. 33, Allocation to Classes; 11 4.Exhibit No. 34, Summary of Class 12 Allocations; LARKIN, DI 26 Idaho Power Company 1 5.Exhibi t No. 35, Revenue Requirement 2 Summary; 3 6.Exhibit No. 36, Class Cost-of-Service 4 Unit Costs; 5 7 .Exhibi t No. 37, Development of Weighted 6 Demand and Energy Allocators; 7 Q.Please describe Exhibit No. 31. 8 A.Exhibit No. 31 contains 145 pages and consists 9 of eleven Cost Functionalization and Classification Tables. 10 The functionalization and classification of each component 11 of rate base, operating revenue, and expense are treated in 12 detail in these tables. The tables are shown in the 13 following sequence: 14 . Table 1 - Electric Plant in Service; 15 16 17 18 19 20 21 . Table 2 - Accumulated Provision for Depreciation; . Table 3 - Additions and Deletions to Rate Base; . Table 4 - Operating Revenues; 22 23 24 25 26 27 28 . Table 5 - Operation and Maintenance Expenses; . Table 6 - Depreciation and Amortization Expense; . Table 7 - Taxes Other Than Income Taxes; 29 . Table 8 - Regulatory Debits/Credits; 30 . Table 9 - Income Taxes; LARKIN, DI 27 Idaho Power Company 1 2 3 4 . Table 10 - Development of Labor-Related Allocator; and . Table 11 - Functionalization Allocators. 5 Q.What is the significance of the column header 6 "Allocator" on Exhibit No. 31? 7 A.This column identifies, by symbol, the basis 8 for each allocation. For example, for Accounts 310 through 9 316, Steam Production, shown at line 20 on page 1, the 10 constant "PI-S" is used to allocate the total investment in 11 steam production plant to the production function and to 12 the demand and energy cost classifications. The resultant 13 functionalization of costs may itself serve as a basis for 14 subsequent allocations. This use is illustrated at line 15 122 on page 21' where the accumulated depreciation for steam 16 production plant is allocated according to the same 17 allocator "PI-S" used at line 20. 18 Q .Please describe Exhibit No. 32. 19 A.Exhibit No. 32 summarizes in row format the 20 functionalized costs for each component of rate base and 21 expenses shown across the columns on Exhibit No. 31. 22 Q.Please describe Exhibit No. 33. 23 A.Exhibi t No. 33 details the allocation of the 24 summarized costs shown on Exhibit No. 32 to each customer 25 class, including the special contract customers. The 26 exhibit also includes a summary of results showing the LARKIN, DI 28 Idaho Power Company 1 actual rate of return earned for each customer class and 2 special contract customer. The exhibit includes the 3 following tables: 4 . Table 1 - Plant in Service; 5 6 7 8 . Table 2 - Accumulated Reserve for Depreciation; . Table 3 - Amortization Reserve; 9 . Table 4 - Substation CIAC; 10 11 12 13 14 15 16 . Table 5 - Customer Advances for Construction; . Table 6 - Accumulated Deferred Income Taxes; 17 .Table 7 -Acquisition Adj ustment; .Table 8 -Working Capital; .Table 9 -Deferred Programs; .Table 10 -Subsidiary Rate Base; .Table 11 -Plant Held for Future Use; .Table 12 -Other Revenues; .Table 13 -Operation &Maintenance Expenses; 18 19 20 21 22 23 24 25 . Table 14 - Depreciation Expense; 26 27 28 29 . Table 15 - Amortization of Limited Term Plant; . Table 16 - Taxes Other Than Income; 30 . Table 17 - Regulatory Debi ts/Credi ts; LARKIN, DI 29 Idaho Power Company 1 2 3 4 5 6 7 · Table 18 - Provisions for Deferred Income Taxes; 8 .Table 19 -Investment Tax Credit Adj ustment; .Table 20 -Construction Work In Progress; .Table 21 -State Income Taxes; .Table 22 -Federal Income Taxes;and .Table 23 - Allocation Factor Summary. 9 10 11 Q.Does the Class Cost-of-Service Process Guide, 12 Exhibit No. 30, detail the manner in which you allocated 13 the summarized costs shown on Exhibit No. 32 to each class 14 of service as shown on Tables 1 through 22 of Exhibit No. 15 33? 16 A.Yes. Exhibit No. 30, the Class Cost-of- 17 Service Process Guide, details the allocation methodology 18 that was applied to produce the results shown on Tables 1 19 through 22 of Exhibit No. 33. 20 Q.Does Exhibit No. 33 include a listing of the 21 allocation factors used to allocate to classes the various 22 costs shown on Tables 1 through 22? 23 A.Yes. Table 23 of Exhibit No. 33 includes a 24 listing of each allocation factor. 25 Q.Have the marginal costs used in the current 26 study been updated since the Company's previous study in 27 Case No. IPC-E-08-10? LARKIN, DI 30 Idaho Power Company 1 A.Yes. Updated marginal energy costs were 2 calculated for the five-year period 2011 through 2015. 3 Q.Have you included information regarding the 4 derivation of the Company's updated marginal costs with 5 your testimony? 6 A.Yes. I have included a copy of the Company's 7 2011 Marginal Cost Analysis in my workpapers. 8 Q.Have the marginal costs been used to develop 9 the Company's revenue requirement? 10 A.No. The marginal costs have been used solely 11 for purposes of developing allocation factors and not for 12 purposes of developing the Company's revenue requirement. 13 Q.Have you prepared an exhibit that details the 14 derivation of the demand and energy allocation factors used 15 in the cost-of-service study? 16 A.Yes. Exhibit No. 37 details the derivation of 17 the allocation factors D10S, D10NS, D10P, D13, E10S, and 18 E10NS used in the cost-of-service study. 19 V. COST-OF-SERVICE STUDY RESULTS 20 Q.Please describe Exhibit No. 35. 21 A.Exhibi t No. 35 is the revenue requirement 22 summary based on the results of the cost-of-service study. 23 The section headed "Revenue Requirement for Rate Design" 24 details the sales revenue required from each customer class 25 and special contract customer. The sales revenue required LARKIN, DI 31 Idaho Power Company 1 includes return on rate base, total operating expenses, and 2 incremental taxes computed using the net-to-gross 3 mul tiplier of 1.642 provided to me by Ms. Noe. 4 Q.Please summarize the results of the class 5 cost-of-service study which are detailed on Exhibit No. 35. 6 A.The results shown on Exhibit No. 35 indicate 7 that the Small General Service (Schedule 7), Large General 8 Service (Schedule 9), Large Power Service (Schedule 19), 9 Irrigation Service (Schedule 24), Traffic Control Lighting 10 Service (Schedule 42), and special contract (Micron, 11 Simplot, DOE/INL, and Hoku) customers should have an 12 increase in rates which is greater than the overall average 13 increase requested by the Company. In addition, the 14 results indicate that Dusk to Dawn Lighting (Schedule 15) 15 and Municipal Street Lighting (Schedule 41) should have a 16 decrease in rates from the current level. 17 Q.Did you provide the results of the cost-of- 18 service study to Mr. Michael J. Youngblood, Manager of Rate 19 Design, for use in the Company's rate design proposals? 20 A.Yes. I provided the class cost-of-service 21 unit costs, detailed on Exhibit No. 36, to Mr. Youngblood 22 for use by his group in determining the component charges 23 for each service schedule. 24 Q.Please describe Exhibit No. 36. 25 LARKIN, DI 32 Idaho Power Company 1 A.Exhibit No. 36 shows the unit cost for each 2 function for metered service schedules as determined 3 through the class cost-of-service study. The billing units 4 shown in the column labeled "(E)" reflect the billing 5 demands, normalized billing energy, basic load capacity, 6 and number of billings. 7 VI . REVENU REQUIRENT ALLOCATION 8 Q.What is the Company's general philosophy on 9 determining rates? 10 A.The Company's primary approach to ratemaking 11 in the last several general rate cases has been to 12 establish rates that reflect costs as accurately as 13 possible. Accordingly, the Company's ratemaking proposals 14 usually advocate movement towards cost-of~service results, 15 which assign costs to those customer classes that cause the 16 Company to incur the costs. 17 Q.Are there other obj ecti ves that may be 18 considered in the ratemaking process? 19 A.Yes. The Commission may consider a number of 20 other obj ecti ves, such as rate stability, in the 21 determination of rates. 22 Q.How did you approach the determination of the 23 revenue requirement for each customer class? 24 A.A pure cost-of-service revenue requirement 25 spread would result in substantial increases to Irrigation LARKIN, DI 33 Idaho Power Company 1 Service, Traffic Control Lighting Service, and the four 2 special contract customers. In order to mitigate the 3 magnitude of the rate increase to each of these customer 4 classes that would be necessary to bring them to current 5 cost-of-service levels, the Company is proposing to cap the 6 percentage increase to those customer classes at one and 7 one-half times the overall average requested increase, or 8 14.85 percent. As proposed, Dusk to Dawn Lighting and 9 Municipal Street Lighting receive neither a decrease nor an 10 increase in rates. 11 Q.Did you discuss the results of the cost-of- 12 service study internally before deciding to apply the 14.85 13 percent caps to the specified customer classes? 14 A.Yes. I discussed the results of the cost-of- 15 service study and potential ra,te spread scenarios with Mr. 16 Gregory W. Said, who is responsible for the overall 17 preparation of this case. My revenue allocation is the 18 result of those discussions. 19 Q.Was the revenue allocation process affected by 20 the Company's Energy Sales Agreement ("ESA") with Hoku 21 approved by Commission Order No. 30748, and amended by 22 Commission Order No. 30869? 23 A.Yes. The ESA with Hoku prevents the Company 24 from modifying first block demand and energy charges, and 25 requires that second block charges increase or decrease LARKIN, DI 34 Idaho Power Company 1 uniformly with charges to Large Power Service customers 2 taking service at the transmission voltage level (Schedule 3 19T customers). Because of these contract provisions, the 4 revenue requirement allocation process was adjusted to 5 comply with the ESA approved by Commission Order No. 30748, 6 and amended by Commission Order No. 30869. 7 Q.Do you have an exhibit that details the class 8 revenue requirement determination? 9 A.Yes. Exhibit No. 38 is a nine page exhibit 10 that steps through the revenue requirement allocation 11 process from the cost-of-service results to the ultimate 12 proposal for each customer class. Page 1 of Exhibit No. 38 13 presents the proformed normalized test year sales and 14 revenues. Page 2 details the results from the cost-of- 15 service study and illustrates the revenue changes that 16 would be made to each customer class to obtain the cost-of- 17 service results. Page 3 shows the revenue shortfall that 18 resulted by applying the 14.85 percent cap to Irrigation 19 Service, Traffic Control Lighting, Micron, Simplot, 20 DOE/INL, and no decrease to Dusk to Dawn Lighting or 21 Municipal Street Lighting. 22 Due to the previously described provisions of the 23 Hoku ESA, pages 3 through 5 exclude Hoku from the initial 24 phase of the cap-and-spread revenue requirement allocation 25 process. Because Hoku second block charges must change LARKIN, DI 35 Idaho Power Company 1 uniformly with Schedule 19T ~ates, the percentage change to 2 Large Power Service must be determined before the revenue 3 requirement allocation to Hoku can be calculated. Page 4 4 shows the revenue shortfall that resulted by applying the 5 14.85 percent cap to Large General Service, which was 6 necessary following the spreading of the revenue shortfall 7 calculated on page 3. Page 5 shows the final proposed 8 increase to customer classes excluding Hoku after applying 9 the 14.85 percent cap and assigning no increase or decrease 10 to Dusk to Dawn Lighting or Municipal Street Lighting. 1l 'Page 6 shows the revenue shortfall that resulted 12 from including Hoku's first and second block revenues under 13 the previously described rate adj ustment limitations. In 14 accordance with the terms of the ESA, first block charges 15 received no change, and the percentage increase to second 16 block charges was set equal to that received by Large Power 17 Service at 13.02 percent. Page 7 displays the results of 18 spreading the revenue shortfall to customer classes that 19 resulted from the inclusion of Hoku's revenue requirement. 20 Page 8 displays the results of applying the 14.85 percent 21 cap to Small General Service, which was necessary following 22 the spread of the revenue shortfall that resulted from the 23 inclusion of Hoku's revenue requirement. 24 Page 9 shows the final proposed increase to customer 25 classes which resulted from spreading the revenue shortfall LARKIN, DI 36 Idaho Power Company 1 created by the 14.85 percent cap, no increase or decrease 2 to Dusk to Dawn Lighting or Municipal Street Lighting, no 3 increase or decrease to Hoku's first block charges, and 4 uniformly increasing Hoku's second block charges with the 5 increase to Large Power Service to the remaining rate 6 classes in order to obtain the total Idaho jurisdictional 7 target revenue requirement. I have provided the results 8 from page 9 to Mr. Youngblood for his use in determining 9 the individual rates for the Company's general tariff and 10 special contract customers. 11 VII. LOAD CHAGE ADJUSTMNT RATE 12 Q.Please describe in general terms the purpose 13 of the LCAR. 14 A.The LCAR is a part of the Power Cost 15 Adjustment mechanism that is intended to eliminate recovery 16 of power supply expenses associated with load growth 17 resul ting from changing weather conditions, a growing 18 customer base, or changing customer use patterns. 19 Q.Please describe the LCAR methodology approved 20 by the Commission in Order No. 32206. 21 A.The methodology approved by the Commission in 22 Order No. 32206 directs the Company to calculate the LCAR 23 based on the energy classified portion of embedded 24 production revenue requirement as established in the cost- 25 of-service study. The final LCAR is calculated by dividing LARKIN, DI 37 Idaho Power Compåny 1 this portion of revenue requirement by the Idaho 2 jurisdictional firm load for the test year. 3 Q.Have you determined the appropriate level for 4 the LCAR based upon the Company's proposed cost-of-service 5 study and the methodology approved by the Commission in 6 Order No. 3220 6? 7 A.Yes. By applying the methodology established 8 by Commission Order No. 32206 in Case No. GNR-E-10-03, the 9 LCAR should be decreased from the requested level of $19.67 10 in Case No. IPC-E-11-06 to $19.28 per megawatt-hour. 11 Q.Have you prepared an exhibit that details the 12 derivation of the revised LCAR? 13 A.Yes. Exhibi t No. 39, details the derivation 14 of the $19.28 LCAR amount. 15 Q.Does this conclude your testimony? 16 A.Yes, it does. 17 18 19 20 2l 22 23 24 25 LARKIN, DI 38 Idaho Power Company RECEIVED BEFORE THE 20" JUN -, PM 2: 46 IDld-in r;, d d' IDAHO PUBLIC UTiliTIES COMMISSIC5l~J1Es-'cdi;/j;'d¡¡j;S¡ON CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, DI TESTIMONY EXHIBIT NO. 27 1SIDA..POC8 An IDACORP copany To: Febru 18,2011 Tim Tatu Bar Smith Date: From: Subject:Development of Sales Forecast for Revenue Calculation Energy and Customer Forecast Development The process used to develop futu year energy and customer counts by rate schedule and jursdiction has two distict steps. il the first step, sales and customer forecasts ar developed on a system-wide basis for each major customer segment or class; i.e., residential, commercial, industral, irrgation and special contracts. il the second step, the sales and customer forecasts developed in the first step ar allocated to each individual servce schedule or rate schedule. The allocation basis used for each customer class forecast is the most curent histoncal year's weather normalized electrcity sales (also refered to as weather-adjusted sales); in this case 2010 was used. The histoncal 2010 weather-adjusted sales, available by rate schedule and jursdiction, are used only to allocate the system class-level forecasts to rate schedule and jursdiction. The regression equations used to weather-notmalize histoncal electrcity sales are not used in the long-ter forecasts of electrcity sales. Sales Forecasting Process System Sales Forecast Development by Qass A long-ter sales forecast is prepared, tyically once each year, for each customer class: residential, commercial, industral, and irgation, as well as for each special contrct customer. The sales forecast process is descnbed in detail in Appendix A - Sales and Load Forecast for the Integrated Resource Plan (IR), to be filed June 2011. The sales forecast models are dnven by the most recent available economic forecast. The economic forecast is based on a forecast of national and regional economic activity developed by Moody's Analytics, a national econometric consulting firm. Moody's Analytics July 2010 macroeconomic forecast was used to develop the August 20 i 0 forecast for the 2011 IR. The national, state, metropolitan statistical area (MSA), and county econometrc projections ar talored to Idaho Power's service area using an economic database developed by an outside consultant. National economic drivers from Moody's Analytics were also used in development of the most recent sales forecast. Economic growt assumptions infuence several of the individual class of serce growt rates. Because growt in the number of households within individual counties in Idao Power's service area differ from statewide household growt, servce area households are denved from Exhibit No. 27 Case No. IPC-E-11-08 M. Larkin, IPC Page 1 of5 county-specific household foreasts. The numbe of households, incomes, employment projections, economic output, real retail electrcity pnces, and customer consumption patter are used to form load projections. The sales and load forecast is constrcte by developing a separte forecast for each individual sales category. ildependent sales forecasts are prepared for each of the major customer classes: residential, commercial, irgation, and industraL. ildividual energy forecasts are developed for Micron Technology, Simplot Ferlizer, the Idaho National Laboratory (IN), and Hoku Materals, ilc. (Hoku). The assumptions for each of the individua categones are descnbed in greater detail in their respective sections in Appendix A -Sales and Load Forecast for the Integrated Resource Plan. System residential sales are a fuction of a numbe of factors affecting electrcity sales to that sector. Residential sales are a fuction of heating degree days (HDD) in witerime, cooling degree days (CDD) in sumerme, the numbe of serce area households as derved from Moody's Analytics forecasts of county housing stock, the real price of electrcity, and the real price of natual gas. System commercial sales are also a fuction of HDD, CDD, the real pnce of electrcity, and the number of serce area households, as well as serce area employment as derived from Moody's Analytics forecasts. In the industral sector forecast, regression models were developed for 17 industr groups to detere the relationship beteen histoncal electrcity sales and histoncal employment or population, and other relevant explanatory vanables. The estimated coeffcients from the industr group regression models were then applied to the appropnate employment or population dnvers, reultig in the escalation of electrcity sales to the vanous industr groups over time. The system irgation sales forast consider several factors affecting electrcity sales to the irrgation class, including temperatue, precpitation, sprng rainfall, Moody's Gross Product: Farr,for Idaho, and the real prce of electrcity. Energy Forecast Development by Juridicton and Rat Schedule To accurately estimate the revenue derved from energy and apply the appropnate charges to that energy, it is necessar to develop a more-detailed energy forecast that provides a forecast of energy sales by jursdiction and rate schedule. The models for allocating the system class-level sales forecasts (residential, commercial, industral, and irgation classes) to jursdiction and rate schedule were developed as follows: Residential Energy Forecas The residential class includes electrcity sales to customer takg serce under Schedule 1 (Schedules 3, 4, and 5, inclusive) and Schedule 15. Because the residential sales forecast was developed on a system-wide basis by biling month, it was necessar to allocate the system-wide residential sales forecast to each jursdiction and the appropnate rate schedules (Schedules 1 and 15). il this process, 2010 normalize energy was used to develop allocation factors for each jursdiction and rate. The allocation factors were then applied to the system-wide biling month residential sales forecast (excluding Schedule 15) to deterne the forecast of billng month residential sales by rate schedule and jursdiction. This method results in Idaho jursdiction residential sales (Schedule 1) that grow at essentially the same rate as Oregon jursdiction residential sales. The Schedule 15 forecast energy figues in both the IPUC and OPUC jursdictions were set to match the 2010 normalized energy figues (i.e., no sales growt). No sales growt was assumed based on an histoncal trend of flat /no growth from 2000 though 2010. Exhibit No. 27 Case No. IPC-E-11-08 M. Larkin, IPC Page 2 of5 Commercial Energy Forecast The commercial class includes electrcity sales to customer takng serce under Schedules 7, 9 (Pnmar, Seconda, and Tranmission Servce), 16,40,41, and 42. Because the commercial sales forecast was developed on a system-wide basis by biling month, it was necessar to allocate the system-wide commercial sales forecast to each jursdiction and the appropnate rate schedules (Schedules 7, 9 Secondary and Pnar Serce). il this process, 2010 normalized energy was used to develop allocation factors for each jursdiction and rate. The allocation factors were then applied to the system-wide biling month commercial sales forecast (excluding Schedules 16, 40, 41, and 42) to deterne the forecast of biling month commercial sales by rate schedule and jursdiction. The Schedules 9 Transmission Servce, 16,40,41, and 42 forecast energy figues in both the IPUC and OPUC jursdictions were set to match the 2010 normalized energy figues (i.e., no sales growth). No sales growt was assumed based on an histoncal trend of flat /no growt from 2000 through 2010. Industral Energy Forecas The industral class includes electrcity sales to customer tang serce under Schedule 19 (Pnmar, Seconda, and Tranmission Servce). Because the industral sales forecast was developed on a system-wide basis by biling month, it was necessar to allocate the system-wide industral sales forecast to each jursdiction and the approprate rate schedules (Schedules 19 Pnmar and Tranmission Serce). il this process, 2010 normalized energy was used to develop allocation factors for each jursdiction and rate. The allocation factors were then applied to the system-wide billng month industral sales forecast (excluding Schedule 19 Seconda Servce) to deterne the forecast of biling month industral sales by rate schedule and jursdiction. Because only one customer takes serce under Schedule i 9 Seconda Serce, forecat figues were set to match the 2010 normalized energy figues (i.e., no sales growt). No sales growt was assumed based on an histoncal trend of flat /no growt from 2000 though 2010. Irrgatin Energy Forecas The irgation class includes electrcity sales to customers tang serce under Schedule 24 Seconda Servce. Because the irgation sales forecast was developed on a system-wide basis by biling month, it was necessar to allocate the system-wide irrgation sales forecast to each jursdiction. il ths process, 2010 normalized energy was used to develop allocation factors for each jursdiction. The allocation factors were then applied to the system-wide biling month irgation sales forecast to deterne the forecast of biling month irrgation sales by jursdiction. Energy Forecasts - Special Contracts The special contrct energy forecasts for Simplot Ferlizer, Micron Technology, the IN, and Hoku are each set directly to the values in the long-ter sales forecast in the appropnate jursdiction. For this rate case, however, an adjustment was made regarding the treatment of the Hoku special contract customer. The IRP forecast reflects a ramp-up schedule for Hoku that does not reach full contract levels until early 2011, and maximum capacity in all months of the year until 2013. For ratemakng puroses, 2011 usage has been anualized to reflect loads that would have occured had Hoku been operating at its full contract level for all twelve months of the year. This adjustment was made to allow the Company to develop rates based on a normalized anualized test year rather than a one-time load patter that does not reflect tyical or expected customer behavior on a long-term basis. More detail on the development of the long-ter sales forecast for Exhibit No. 27 Case No. IPC-E-11-08 M. Larkin, IPC Page 3 of5 each special contract customer can be found in Appendix A -Sales and Load Forecast for the Integrated Resource Plan. Expected Oregon Large Load Custmer il Appendix A - Sales and Load Forecast for the Integrated Resource Plan, a new large load customer is expected to begin taking servce in the Company's Oregon jurisdiction in late 2011. Ths customer, however, is not included in the load forecast prepared for this rate case fiing. As of the rate case fiing date, a final signed Electrc Serce Agreement (ESA) had not been established between Idaho Power and this new large load. Whle the IR forecast must incorporate expected large loads into the resource planng process, it is not appropnate to include such loads in the ratemakng process until a contractul agreement for providing electrcal serce has been finalized. Customer Forecast Development System Customer Forecast Development by Qass Once each year a system customer count forecast is prared for each customer class: residential, commercial, industral, and irgation. il the residential customer forecast, the number of residential customers is a fuction of the number of new serce area households as denved from Moody's Ana1ytics forecast of county housing stock and demographic data. Additionally, the number of commercial customer being added each year is a fuction of the numbe of new residential customer being added. The industral and irgation customer foreasts ar based on linear trends of operating area customer counts that are allocated to months and then sumed to monthly class totals. The customer forecast process is better descbed in Appendix A-Sales and Load Forecast for the Integrated Resource Plan. Customer Forecast Development by Jurisdictin and Rate Schedule To accurately forecast the revenue denved from vanable customer charges, it is necessar to develop a more-detailed customer forecast that provides customer counts by jursdiction and rate schedule. The allocation of system class-level forecasts to jursdiction and rate schedules are bnefly descnbed below for each individual class of customer. Residential Customer Forecas The residential class includes customer takg serce under Schedules 1, 3, 4, and 5. Since the customer counts in all schedules except Schedule 1 are negligible in companson to Schedule 1, the forecasts of all schedules except Schedule i were set to the most-recent month's actual customer count, December 2010. Jursdictional split factors were calculated using the 12 months ending December 2010 Schedule 1 actul customer counts by jursdiction. The resulting factors were applied to the adjusted-system residential class customer forecast (adjusted downward by the forecasted counts of the residential schedules descnbed above) to determe jursdictional counts for Schedule 1. Commercial Customer Forecast The commercial class includes customer takg serce under Schedules 7, 9 (Pnar, Seconda, and Transmission Serce), 40, 41, and 42. Since the customer counts in all schedules except Exhibit No. 27 Case No. IPC-E-11-08 M, Larkin, IPC Page 4 of5 Schedules 7 and 9 Secondar are small in comparson, the forecasts of all schedules except Schedule 7 and 9 Seconda were set to the most-recent month's actua customer count (December 2010). Jursdictional split factors were calculated using the 12 month ending December 2010 Schedule 7 and 9 Seconda actul customer counts by jursdiction. The resulting factors wer then applied to the adjusted-system commercial class customer forecast (adjusted downward by the forecasted counts of the other commercial schedules descnbed above) to detere jursdictional counts for Schedule 7 and 9 Seconda. Additionally, the IPUC jursdiction Schedule 7 and 9 Secondar customer count forecasts were reallocated based on a histoncal trend analysis of the relationship beteen Schedule 7 and 9 Secondar customer counts within the IPUC jursdiction to more accurately reflect futu customer counts. Industl Customer Forecast The industral class includes customer tag serce under Schedule 19 (Pnma, Seconda, and Transmission Serce). Since the customer counts in schedules 19 Seconda and 19 Transmission Servce are small in comparson to Schedule 19 Pnmar, the forecasts of those schedules were set to the most-recent month's actual customer count (December 2010). Jursdictional split factors were estimated using the 12 months endig December 2010 Schedule 19 Pnar actu customer counts by jursdiction. The resulting factors were then applied to the remaing system industral class customer forecast (adjusted downward by the forecasted counts of the Schedule 19 Secondar and 19 Tranmission Serce schedules descrbed above) to determne jursdictional counts for Schedule 19 Pnmar. Irrgaton Customer Forecas The irgation class includes customers takg serce under Schedule 24 Seconda Serce. Jursdictional split factors were estimated using the 12-months ending December 2010 Schedule 24 Secondary actu customer counts by jursdiction. The resulting factors wer then applied to the system irrgation class customer forecast to detere jursdictional counts for Schedule 24 Secondar. Summary Ths sumarzes the development of both the energy sales and customer counts used as inputs to the calculation of normalized revenue. If you have questions or require additional information, please let me know. C: Matt Larkin Greg Said Catie Miler Brad Snow Scott Sparks Mike Youngblood Exhibit No, 27 Case No. IPC-E-11-08 M, Larkin, IPC Page 5 of5 RECEIVED BEFORE THE 20" Jmi-i PM 2: 46 lO-/\t"'10 IDAHO PUBLIC UTILITIES COMMISSIÓrJT1E'3 CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, DI TESTIMONY EXHIBIT NO. 28 ID A H O P O W E R C O M P A N Y SU M M A R Y O F R E V E N U E F O R E C A S T ID A H O J U R I S D I C T I O N BY M O N T H B Y R A T E 12 M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 Ta r i f f D e s c r i p t i o n Ja n u a r y Fe b r u a r y Ma r c h Ap r i l Ma y Ju n e 1 - R e s i d e n t i a l S e r v o 43 , 4 0 9 , 0 8 4 38 , 4 9 3 , 1 2 9 33 , 2 7 9 , 5 4 7 28 , 7 9 1 , 4 2 5 23 , 5 8 3 , 5 4 2 24 , 3 8 5 , 1 4 9 3 - R e s i d e n t i a l M a s t e r M e t e r 49 , 3 1 8 42 , 3 0 2 35 , 9 9 2 32 , 2 0 5 24 , 4 1 0 23 , 8 0 8 4 - R e s i d e n t i a l E n e r g y W a t c h 8, 9 2 6, 5 4 4 5, 2 4 9 4, 6 3 4 3, 8 7 3 3, 6 1 3 5 - R e s i d e n t i a l T O O 12 , 8 5 3 10 , 2 5 4 8, 4 8 9 7, 0 0 6 5, 7 7 0 5, 3 9 8 7 - S m a l l G e n e r a l S e r v o 1, 4 4 1 , 8 2 7 1, 3 2 8 , 0 0 8 1, 2 2 2 , 4 0 3 1, 1 3 1 , 9 8 5 98 3 , 9 8 4 1, 0 7 7 , 9 7 8 9 - L a r g e G e n e r a l S e r v o 15 , 4 1 8 , 3 1 6 15 , 3 2 4 , 5 4 1 14 , 7 3 2 , 2 6 4 14 , 4 2 3 , 0 7 8 13 , 9 0 7 , 4 0 7 15 , 7 2 2 , 8 9 8 15 - D u s k / D a w n L i g h t i n g 93 , 1 6 8 94 , 3 9 9 93 , 5 5 9 94 , 2 9 3 94 , 1 3 1 94 , 2 2 9 19 - U n i f o r m R a t e C o n t . 6, 8 2 4 , 9 7 6 6, 7 2 8 , 9 1 8 6, 2 3 9 , 9 1 6 6, 3 0 5 , 0 7 1 6, 1 4 8 , 2 1 3 6, 4 5 6 , 1 9 9 24 - I r r i g a t i o n & P u m p . 11 4 , 8 9 7 11 1 , 4 0 2 12 8 , 0 6 94 3 , 8 5 3 6, 6 1 9 , 2 1 1 17 , 7 8 5 , 1 0 0 40 - U n m e t e r e d G e n . S e r v o 89 , 3 6 5 89 , 1 9 6 89 , 1 7 4 89 , 1 8 1 88 , 7 0 6 88 , 9 1 2 41 - M u n i c i p a l S t . L i g h t . 23 7 , 5 6 0 23 3 , 9 5 0 22 7 , 5 1 6 23 5 , 0 8 0 22 5 , 8 7 9 22 9 , 0 8 7 42 - T r a f f c C o n t r o l L i g h t . 14 , 5 8 0 13 , 8 6 4 13 , 9 8 8 13 , 9 3 4 13 , 7 9 5 13 , 6 8 4 To t a l Id a h o R a t e s 67 , 7 1 4 , 4 3 6 62 , 4 7 6 , 5 0 7 56 , 0 7 6 , 5 0 3 52 , 0 7 1 , 7 4 5 51 , 6 9 8 , 9 2 1 65 , 8 8 6 , 0 5 5 Sp e c i a l C o n t r a c t s 26 - M i c r o n 1, 3 4 9 , 3 5 4 1, 2 9 0 , 4 2 5 1, 3 6 3 , 0 8 3 1, 3 4 5 , 7 2 0 1, 3 7 4 , 2 2 5 1, 4 0 2 , 9 9 3 29 - J R S i m p l o t 50 3 , 4 0 5 47 8 , 0 6 0 51 2 , 2 0 2 49 9 , 2 7 0 50 8 , 4 6 4 38 5 , 0 7 2 30 - D O E 89 1 , 0 2 2 76 0 , 5 1 3 73 9 , 9 7 9 60 9 , 8 7 4 52 2 , 0 9 8 50 1 , 7 1 6 32 - H o k u R e t a i l 73 3 , 3 8 6 68 6 , 5 7 7 73 2 , 7 3 5 71 7 , 7 8 3 73 3 , 3 8 6 67 1 , 9 5 8 "t 3 : ( " m Il . 1 l ) ( To t a l S p e c i a l s 3, 4 7 7 , 1 6 7 3, 2 1 5 , 5 7 5 3, 3 4 7 , 9 9 9 3, 1 7 2 , 6 4 7 3, 1 3 8 , 1 7 3 2, 9 6 1 , 7 3 9 ~i ; i i g ; .. ~ z ; : a. 5 ' ~ ~ To t a l Id a h o F i r m S a l e s 71 , 1 9 1 , 6 0 3 65 , 6 9 2 , 0 8 2 59 , 4 2 4 , 5 0 2 55 , 2 4 4 , 3 9 2 54 , 8 3 7 , 0 9 4 68 , 8 4 7 , 7 9 4 o= t = t N (" 0 0 0 m~..I000 ID A H O P O W E R C O M P A N Y SU M M A R Y O F R E V E N U E F O R E C A S T ID A H O J U R I S D I C T I O N BY M O N T H B Y R A T E 12 M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 Ta r i f f D e s c r i p t i o n Ju l y Au g u s t Se p t e m b e r Oc t o b e r No v e m b e r De c e m b e r To t a l 1 - R e s i d e n t i a l S e r v o 30 , 3 9 5 , 4 1 5 36 , 5 0 2 , 5 7 0 31 , 1 3 0 , 5 0 4 24 , 3 7 7 , 8 8 1 27 , 3 8 6 , 6 7 6 37 , 1 7 4 , 5 6 8 37 8 , 9 0 9 , 4 9 0 3 - R e s i d e n t i a l M a s t e r M e t e r 22 , 9 4 8 27 , 2 3 0 26 , 6 1 0 21 , 6 5 1 27 , 3 2 1 38 , 8 1 9 37 2 , 6 1 4 4 - R e s i d e n t i a l E n e r g y W a t c h 3, 2 6 5 4, 1 0 9 3, 9 5 5 2, 9 8 4 3, 2 5 5 5, 4 9 0 55 , 4 6 3 5 - R e s i d e n t i a l T O O 5, 3 6 6 7, 3 1 9 6, 9 0 8 4, 8 9 4 5, 5 5 0 8,0 5 1 87 , 8 5 8 7 - S m a l l G e n e r a l S e r v o 1, 2 2 8 , 8 4 4 1, 3 0 7 , 7 9 3 1, 2 2 9 , 7 9 8 1, 0 6 6 , 4 6 0 1, 0 5 0 , 9 5 0 1, 2 9 0 , 7 7 2 14 , 3 6 0 , 8 0 2 9 - L a r g e G e n e r a l S e r v o 17 , 8 9 7 , 5 7 6 18 , 4 4 4 , 6 9 2 17 , 6 7 3 , 2 6 2 15 , 4 8 1 , 3 4 2 14 , 6 7 9 , 5 8 3 15 , 3 8 4 , 7 8 7 18 9 , 0 8 9 , 7 4 6 15 - D u s k / D a w n L i g h t i n g 94 , 3 9 0 94 , 4 5 3 94 , 3 8 0 94 , 0 5 0 93 , 8 8 6 93 , 8 0 6 1, 1 2 8 , 7 4 4 19 - U n i f o r m R a t e C o n t . 7, 8 9 8 , 6 7 0 8, 1 0 8 , 6 2 2 8, 1 2 9 , 2 5 8 6, 5 5 3 , 0 1 1 6, 8 9 2 , 4 5 2 6, 5 8 6 , 8 0 4 82 , 8 7 2 , 1 1 0 24 - I r r i g a t i o n & P u m p . 24 , 9 5 0 , 1 3 7 22 , 9 3 9 , 0 4 1 19 , 7 0 8 , 9 5 8 8, 3 5 1 , 9 4 0 1, 2 5 3 , 7 9 4 15 9 , 7 8 7 10 3 , 0 6 6 , 5 2 6 40 - U n me t e r e d G e n . S e r v o 88 , 3 5 8 87 , 8 2 0 88 , 4 2 2 87 , 6 0 0 87 , 6 7 6 87 , 7 0 6 1, 0 6 2 , 1 1 6 41 - M u n i c i p a l S t . L i g h t . 22 9 , 3 0 2 22 9 , 9 8 2 23 1 , 8 0 8 23 2 , 3 3 0 23 5 , 4 7 5 23 8 , 7 7 9 2, 7 8 6 , 7 4 8 42 - T r a f f c C o n t r o l L i g h t . 13 , 6 9 6 13 , 6 2 2 12 , 7 8 6 12 , 2 8 1 11 , 7 7 6 12 , 1 8 5 16 0 , 1 9 1 To t a l Id a h o R a t e s 82 , 8 2 7 , 9 6 7 87 , 7 6 7 , 2 5 3 78 , 3 3 6 , 6 4 9 56 , 2 8 6 , 4 2 4 51 , 7 2 8 , 3 9 4 61 , 0 8 1 , 5 5 4 77 3 , 9 5 2 , 4 0 8 Sp e c i a l C o n t r a c t s 26 - M i c r o n 1, 4 6 1 , 2 6 3 1, 4 1 3 , 4 8 4 1, 3 3 3 , 7 1 9 1, 3 1 5 , 1 4 8 1, 2 6 4 , 6 2 8 1, 2 7 2 , 2 9 2 16 , 1 8 6 , 3 3 4 29 - J R S i m p l o t 50 7 , 8 7 0 50 1 , 3 7 1 48 9 , 7 2 0 49 9 , 1 4 7 49 6 , 8 9 5 51 0 , 8 2 2 5, 8 9 2 , 2 9 8 30 - D O E 51 4 , 3 8 7 51 1 , 4 9 9 49 9 , 5 2 7 61 7 , 7 7 5 69 4 , 3 7 3 79 8 , 6 2 1 7, 6 6 1 , 3 8 4 32 - H o k u R e t a i l 64 1 , 7 3 6 67 0 , 8 4 5 70 0 , 1 5 8 73 3 , 3 8 6 71 8 , 4 3 3 73 3 , 3 8 6 8, 4 7 3 , 7 6 7 "t 5 : 0 m Il . 1 I ) ( To t a l S p e c i a l s 3, 1 2 5 , 2 5 6 3, 0 9 7 , 1 9 9 3, 0 2 3 , 1 2 4 3, 1 6 5 , 4 5 6 3, 1 7 4 , 3 2 9 3, 3 1 5 , 1 2 1 38 , 2 1 3 , 7 8 3 ~ i ; l ß ~ '" ; ¡ z ; : a_ : j ' ~ g : To t a l Id a h o F i r m S a l e s 85 , 9 5 3 , 2 2 3 90 , 8 6 4 , 4 5 2 81 , 3 5 9 , 7 7 3 59 , 4 5 1 , 8 8 0 54 , 9 0 2 , 7 2 3 64 , 3 9 6 , 6 7 5 81 2 , 1 6 6 , 1 9 1 o = t = t N o 0 ( X mi....I0(X ~00 CO 00 ~CO en M 00 000COI'CO ~I'I'""en ~00 M ~M en ""~CO Ql i-Ö aî a;.,.,Ö .,'"CO ~..~M ~en~00 ~""00 CO en..Ñ M en M 0 ""N en ""00 ..CO CO ..00 M 00 I'0 en """l oi 0 M ~00 N ~:0 N ~~a;""Ö Ö ~CU ~0 0 ~en ~..:2 en ~""00 ~IIN I'M ""00 I'CO en ..00 I'M """"I'M ""I'M en N~0 N ~M en N N .. C;~a;Ñ aî a;a;i-ö cD)-l-N 00 ~CO en ~enen~~""en 00Z-:~-:Ñ-:()M 0-W 0:0:W:2 0 z W !X0U.0 I-:2wC)~W N 0 ""00 "" 'M en ~I'0()en 0 0 00 0 I'I'""en en::w ()~00 00 M N ""0 ~Z 0:)-W .J N .,i-a;ö iô ö en0:W 0 !X C ~M N M 00 ~enw:;u.:i C)CU ...~CO CO ca ;:W 0 I-Z :2 N0:W z ei0u. ~ 0 Z0-0 :2 w)-)-en00:I/!X :i CO M ~I'N 0 en 0 I'"":i -:l-e:..I'M 00 M M I'CO en M:2 z I'M I'M ~I'"!""-::2 0 CU i-~iô a;.,iô 0 cDc:::2 2 co M en N ~...Q "!~co I'NenNQ).,~u. co co 00 M Cñ ..en ~00 coenN000..I'en en ~M.I'I'..00 .."!~ e:o cD ~a;a;cD 0 00 CU ""..;!00 ~""~00.~I'II'"MCU.. i ~el ~~oi 'E Ql ~~.!'"en ISQlQ)~,2'.",~en en 0 2l ¿,2'..I/ ~Q)~~.2'()'~Q)..g Een..æ C)ëi ..c ~ Q)Q)'"CU Q)¡¡en ~'":i '"'"==0:l!0Q)Ql '"ñi c ~C)C)CU E æ C-()0Qlc.2 al:2 Ql :i 1i Ql :s;0 ti ñi 2'ti .e oi E '"IE l!Q)E cu ~.2 :§'"~l!00:en ..C :::::2 I- ~ , C;I'en ""en ..0 ~N00~~N .... Exhibit No. 28 Case No. IPC-E-11-Q8 M. 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S e r v o 89 , 4 4 4 89 , 2 7 5 89 , 2 5 3 89 , 2 6 0 88 , 7 8 5 88 , 9 9 1 41 - M u n i c i p a l S t . L i g h t . 24 7 , 8 5 1 24 4 , 2 1 0 23 7 , 5 6 7 24 5 , 3 1 4 23 6 , 0 8 4 23 9 , 2 4 0 42 - T r a f f c C o n t r o l L i g h t . 14 , 6 7 8 13 , 9 6 1 14 , 0 8 5 14 , 0 3 2 13 , 8 9 3 13 , 7 8 2 To t a l A l l R a t e s 71 , 2 7 2 , 5 5 2 65 , 7 2 3 , 0 4 2 58 , 9 7 5 , 6 9 3 54 , 9 6 8 , 1 7 2 54 , 2 4 3 , 0 7 5 68 , 8 7 9 , 6 6 5 Sp e c i a l C o n t r a c t s 26 - M i c r o n 1, 3 4 9 , 3 5 4 1, 2 9 0 , 4 2 5 1, 3 6 3 , 0 8 3 1, 3 4 5 , 7 2 0 1, 3 7 4 , 2 2 5 1, 4 0 2 , 9 9 3 29 - J R S i m p l o t 50 3 , 4 0 5 47 8 , 0 6 0 51 2 , 2 0 2 49 9 , 2 7 0 50 8 , 6 4 38 5 , 0 7 2 30 - D O E 89 1 , 0 2 2 76 0 , 5 1 3 73 9 , 9 7 9 60 9 , 8 7 4 52 2 , 0 9 8 50 1 , 7 1 6 32 - H o k u R e t a i l 73 3 , 3 8 6 68 6 , 5 7 7 73 2 , 7 3 5 71 7 , 7 8 3 73 3 , 3 8 6 67 1 , 9 5 8 To t a l S p e c i a l s 3, 4 7 7 , 1 6 7 3, 2 1 5 , 5 7 5 3, 3 4 7 , 9 9 9 3, 1 7 2 , 6 4 7 3, 1 3 8 , 1 7 3 2, 9 6 1 , 7 3 9 To t a l F i r m R e t a i l S a l e s 74 , 7 4 9 , 7 1 9 68 , 9 3 8 , 6 1 7 62 , 3 2 3 , 6 9 2 58 , 1 4 0 , 8 1 9 57 , 3 8 1 , 2 4 8 71 , 8 4 1 , 4 0 4 32 - H o k u B l o c k 1 E n e r g y 2, 3 5 3 , 3 9 0 2, 1 2 5 , 6 2 2, 3 5 0 , 2 2 6 2, 2 7 7 , 4 7 4 2, 3 5 3 , 3 9 0 1, 4 9 8 , 3 3 8 "' š : ( ) m Il . 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' t . i ; \ i J , t l ; 3 a Q W ì e Q ' ¡ " ' \ ~ ì $ ~ , i ì ~ d ) \ i k i ~ Ç l , ~ Q ' t ¡ Q 2 A t 4 , d 2 ¡ ¡ 1 ; , ¡ ¡ 1 ; $ l ~ Q Š c ; ! l Š c ' ' i \ . l a $ ' ~ a ß i Ø l $ \ i ' ¡ , ¡ i $ ; Ê t ¡ ¡ ~ : t \ ç r i a ; $ 1 I l Ì c l f 2 Ì Ì ' . : ' i ( . l ~ j l 1 ; a : a ~ i i ' ç ' o j 3 . 8 1 0 , 6 5 6 1 7 0 , 5 9 $ , 7 9 7 Bi l s Min Bi l l s Bl C Sk W Nk W To t a l k W On . p e a k k W S O n - p e a k k W h S M i d - p e a k k W h S O f f - p e a k k W h N M i d - p e a k k W h N O f f - p e a k k W h To t a l k W h Re v . . 17 9 . 3 1 7 7 . 9 1 7 8 . 9 1 7 5 1 7 9 . 3 1 8 0 . 9 1 8 0 1 8 0 . 2 1 7 2 . 5 1 7 7 5 1 8 1 . 5 1 8 2 . 7 2 1 4 5 . 7 0. 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 2 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 2 95 , 1 1 5 9 8 , 3 1 9 6 , 6 1 7 1 0 1 , 3 2 1 9 9 , 5 5 2 1 0 0 , 2 1 2 9 5 , 0 8 7 1 0 0 , 0 8 4 1 0 2 , 7 8 4 1 0 3 , 6 2 6 1 0 4 , 7 5 3 1 0 5 , 9 7 7 1 , 2 0 3 , 7 5 8 o ° 0 0 0 0 7 9 , 9 2 0 8 5 , 5 3 3 9 1 , 7 1 5 ° ° 0 2 5 7 , 1 6 8 73 , 8 7 7 7 6 , 6 9 2 7 4 , 1 2 9 7 8 , 1 3 4 7 9 , 8 8 8 3 , 4 0 8 0 0 7 8 9 , 6 6 7 8 4 , 2 5 5 8 3 , 1 0 1 7 2 3 , 1 1 7 73 , 8 7 7 7 6 , 6 9 2 7 4 , 1 2 9 7 8 , 1 3 4 7 9 , 8 4 8 8 3 , 4 0 8 7 9 , 9 2 0 8 5 , 5 3 3 9 1 , 7 2 2 8 9 , 6 6 7 8 4 , 2 5 5 8 3 , 1 0 1 9 8 0 , 2 8 4 o ° 0 0 0 ° 7 3 , 9 5 0 7 9 , 4 2 7 8 6 , 0 1 1 0 0 ° 2 3 9 , 3 8 8 o 0 ° 0 0 ° 9 , 2 6 5 , 9 3 8 9 , 5 7 2 , 0 6 2 1 0 , 4 2 5 , 1 5 5 ° ° 0 2 9 , 2 6 3 , 1 5 5 ° ° 0 ° 0 ° 1 4 , 1 2 0 , 4 5 9 1 5 , 3 8 6 , 7 1 2 1 6 , 1 4 3 , 0 6 9 0 0 0 4 5 , 6 5 0 , 2 3 9 ° ° 0 0 0 ° 9 , 0 2 4 , 2 1 6 1 0 , 5 4 6 , 0 9 4 9 , 9 2 6 , 6 8 8 0 ° ° 2 9 , 4 9 6 , 9 9 8 20 , 3 3 6 , 0 8 9 1 9 , 8 8 1 , 8 4 8 1 9 , 0 0 4 , 7 9 8 2 0 , 8 5 0 , 2 2 8 1 9 , 9 2 4 , 1 7 5 1 9 , 6 3 5 , 7 6 7 0 0 9 9 7 2 2 , 4 6 3 , 5 6 4 2 1 , 4 0 2 , 3 4 3 2 0 , 6 9 6 , 9 8 4 1 8 4 , 1 8 6 , 7 9 3 12 , 7 2 2 , 7 1 1 1 3 , 3 8 4 , 2 1 6 1 1 , 0 8 0 , 1 8 1 1 1 , 6 7 1 , 4 9 1 1 1 , 0 9 3 , 7 9 1 2 , 8 0 4 , 3 0 1 0 ° 7 4 1 1 2 , 7 2 5 , 3 7 4 1 2 , 5 7 5 , 4 8 1 1 2 , 9 0 0 , 2 3 7 1 1 0 , 9 5 8 , 2 1 2 33 , 0 5 8 , 8 0 0 3 3 , 2 6 6 , 0 6 4 3 0 , 0 8 4 , 9 7 9 3 2 , 5 2 1 , 7 1 9 3 1 , 0 1 7 , 6 5 4 3 2 , 4 4 0 , 0 6 8 3 2 , 4 1 0 , 6 1 3 3 5 , 5 0 4 , 8 6 8 3 6 , 4 9 6 , 6 4 9 3 5 , 1 7 8 , 9 3 8 3 3 , 9 7 7 8 2 4 3 3 , 5 9 7 , 2 2 1 3 9 9 , 5 5 5 , 3 9 7 1; . 4 1 $ ; 9 Š S 1 , . 3 S , ! i ~ j , 3 3 4 , 9 l 7 c i l ¿ 4 2 i ; l \ o s " ' 1 j 3 a a , 7 S 6 1 ' 4 4 , 5 9 1 1 , 6 1 ; 8 , 3 3 1 ; \ , . ; \ t t l l a l 6 ' , Š . f l 1 , s s 7 , $ 2 ' i 1 , 5 5 4 , . 5 ( l ; ' ; l A ~ ; 7 4 7 1 ' 4 8 5 , 0 3 3 1 8 , 3 7 7 , 8 1 8 Bi l l s 2 2 2 Mi n B i l l s 0 . 0 0 . 0 0 . 0 Bl C 8 7 7 8 5 3 7 7 2 S k W 8 3 4 6 4 3 5 2 2 Nk W ° 0 0 To t a l k W 8 3 4 6 4 3 5 2 2 On . p e a k k W 7 1 8 5 5 2 4 3 5 S O n - p e a k k W h 5 9 , 3 8 5 4 9 , 3 0 7 4 5 , 4 8 7 S M i d - p e a k k W h 1 0 6 , 9 9 2 8 5 , 1 6 8 7 6 , 5 9 3 S O f f - p e a k k W h 8 4 , 8 8 2 7 6 , 0 0 1 5 9 , 3 6 0 N M i d - p e a k k W h 0 0 0 N k W h 0 0 0 2 0.0 80 9 o 57 9 57 9 °o °° 11 5 , 9 6 5 67 , 3 9 0 20 3 , 3 5 5 S, O S 8 24 0. 0 9,8 6 1 1, 9 9 9 4, 8 0 0 6, 7 9 9 1, 7 0 4 15 4 , 1 7 9 27 0 , 7 5 3 22 0 , 2 4 3 1, 0 4 6 , 5 9 4 79 4 , 9 7 1 2~ 11 5 , 1 3 1 14 . 4 3 0 0 0 0 5. 0 0 0 0 0 0 0. 0 0 0 0 0 0 0. 7 8 0 0 0 0 0. 0 0 0 0 0 0 4. 6 1 0 0 0 0 3. 6 6 0 0 0 0 0. 0 9 0 1 2 2 0. 0 3 8 6 3 9 0. 0 6 0 4 0 7 0. 0 3 4 4 6 4 0. 0 0 0 0 0 0 24 7 . 2 7 0 0 0 0 10 . 0 0 0 0 0 0 1. 1 2 0 0 0 0 4. 2 4 0 0 0 0 3. 9 1 0 0 0 0 0. 7 9 0 0 0 0 0. 0 3 7 9 5 3 0. 0 3 4 6 1 1 0. 0 3 2 2 5 4 0. 0 3 0 1 2 7 0. 0 2 8 8 9 1 0. 0 0 0 0 0 0 24 7 . 2 7 0 0 0 0 10 . 0 0 0 0 0 0 0. 5 8 0 0 0 0 4. 0 6 0 0 0 0 3. 7 6 0 0 0 0 0. 7 9 0 0 0 0 0. 0 3 7 3 1 8 0. 0 3 4 0 1 6 0. 0 3 1 8 4 1 0. 0 2 9 7 7 1 0. 0 2 8 6 4 5 0.0 0 0 0 0 0 20 1 1 R e t a i l R e v e n u e F o r e c a s t D e r i v a t i o n am l Y Ra t e 1 9 5 I Ra t e 1 9 P Ra t e 1 9 T "' š : o m Il . 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l ' 6 ; 0 2 5 1 ( i 1 ' , i 6 i 2 l l 2 , 2 t ~ . , : 1 ~ 9 2 i $ $ 4 i e 0 i 1 , 9 i 4 ; f ì l 1 ; 9 1 l ! ; $ $ ¡ t 6 , 3 ~ ; 5 ' 1 \ r ' $ ; 1 3 1 ; $ 1 : 4 ; ' 6 : 4 3 3 i 2 à i t l l o f l l ì l 4 í Q I I 1 Bi l l s Mi n Bi l l s BlC Sk W Nk W To t a l k W On . p e a k k W S O n - p e a k k W h S M i d - p e a k k W h S O f f - p e a k k W h N M i c l p e a k k W h N O f f - p e a k k W h To t l k W h Re v 3 3 3 3 3 3 3 3 3 3 3 3 3 6 0. 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 0 . 0 7, 0 8 7 7 , 4 7 1 7 , 6 5 3 7 , 4 0 7 6 , 1 0 8 8 , 0 6 2 8 , 0 4 1 7 , 5 9 8 8 , 2 5 2 7 , 6 7 4 7 , 1 5 4 7 , 1 3 6 8 9 , 6 4 4 o 0 0 0 0 0 7 , 5 0 2 6 , 8 4 6 7 , 4 3 1 0 0 0 2 1 , 7 7 9 6, 3 8 9 5 , 7 1 8 6 , 0 9 9 6 , 2 2 6 5 , 2 9 5 7 , 3 4 6 0 0 0 6 , 7 3 7 6 , 7 8 6 , 7 5 5 6 , 7 6 2 6, 3 8 9 5 , 7 1 8 6 , 0 9 9 6 , 2 2 6 5 , 2 9 5 7 , 3 4 6 7 , 5 0 2 6 , 8 4 6 7 , 4 3 1 6 , 7 3 7 6 , 7 8 6 , 4 7 5 7 8 , 5 4 1 o 0 0 0 0 0 7 , 3 3 6 6 , 5 3 3 7 , 2 5 1 0 0 0 2 1 , 1 2 0 o 0 0 0 0 0 1 , 1 0 6 . 9 1 6 9 7 6 , 2 5 5 1 , 1 2 5 , 6 8 3 0 0 0 3 , 2 0 8 , 8 5 3 o 0 0 0 0 0 1 , 6 7 9 , 3 4 1 1 , 5 9 6 , 6 8 6 1 , 7 8 8 , 9 7 1 0 0 0 5 , 0 6 4 , 9 9 9 o 0 0 0 0 0 1 , 3 9 2 , 5 7 8 1 , 3 7 3 , 2 6 5 1 , 3 9 8 , 3 1 3 0 0 0 4 , 1 6 4 , 1 5 6 2, 1 2 1 , 5 8 5 1 , 7 5 5 , 2 8 6 1 , 8 1 2 , 9 2 9 2 , 1 0 5 , 6 7 0 1 , 6 0 5 , 6 3 3 2 , 3 6 5 , 1 3 5 0 0 0 2 , 2 3 0 , 8 5 7 2 , 1 7 5 , 4 3 0 2 , 0 4 6 , 8 3 8 1 8 , 2 1 9 , 3 6 3 1, 4 9 4 , 5 5 0 1 , 4 2 1 , 7 2 2 1 , 2 6 4 , 3 5 1 1 , 3 6 6 , 8 3 6 1 , 0 0 7 , 7 6 1 1 , 7 6 6 , 1 3 3 0 0 0 1 , 5 4 0 , 0 3 1 1 , 5 0 3 , 4 4 7 1 , 4 8 0 , 5 0 9 1 2 , 8 4 5 , 3 4 0 14 . 3 8 0 0 0 0 5. 0 0 0 0 0 0 0.7 8 0 0 0 0 3.9 2 0 0 0 0 3.6 7 0 0 0 0 0.7 9 0 0 0 0 0.0 5 1 8 6 3 0.0 3 9 7 4 1 0.0 3 4 5 5 5 0.0 3 6 6 1 2 0.0 3 1 8 1 7 0.0 0 0 0 0 0 24 7 . 2 7 0 0 0 0 10 . 0 0 0 0 0 0 1.1 2 0 0 0 0 4.2 4 0 0 0 0 3.9 1 0 0 0 0 0.7 9 0 0 0 0 0.0 4 1 8 1 9 0.0 3 1 8 5 6 0.0 2 7 6 9 2 0.0 2 9 4 9 0 0.0 2 5 6 4 3 0.0 0 0 0 0 0 24 7 . 2 7 0 0 0 0 10 . 0 0 0 0 0 0 0,5 8 0 0 0 0 4.0 6 0 0 0 0 3.7 6 0 0 0 0 0.7 9 0 0 0 0 0.0 4 1 4 7 9 0.0 3 1 7 4 6 0.0 2 7 6 0 5 0.0 2 9 3 4 1 0.0 2 5 5 1 2 0.0 0 0 0 0 0 20 1 1 R e t a i l R e v e n u e F o r e c a s t D e r i v a t i o n Ra t e Ra t e 2 4 Ra t e 40 Ra t e 4 2 Ra t e 1 5 k W h l a m p kW h La m p s 3 9 74 74 15 5 15 7 15 7 36 2 -0 3 : a m Il . 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B l l I s 1 6 0 3 0 . 6 1 6 3 9 1 . 7 1 6 3 0 4 . 6 1 6 2 6 4 1 6 4 3 2 . 8 ° ° ° ° 1 7 1 5 0 1 6 7 7 6 . 7 1 6 4 9 9 . 6 1 3 1 8 5 0 Mi n B i l l s 2 7 , 1 1 3 . 8 3 8 . 1 1 0 7 . 0 1 0 0 . 5 1 8 6 . 5 6 . 5 5 . 5 1 3 . 0 4 5 . 5 5 7 . 2 4 7 . 7 6 4 8 . 5 In - k W ° ° ° ° ° 9 2 0 , 8 6 2 1 , 0 0 5 , 1 7 0 8 9 5 , 7 3 6 8 6 6 , 8 1 7 ° ° ° 3 , 6 8 8 , 5 8 4 Ou t . k W 7 , 0 0 4 6 , 4 3 2 1 1 , 0 5 5 1 3 6 , 2 0 0 6 8 8 , 9 3 6 ° ° ° ° 7 0 8 , 1 4 9 2 1 2 , 3 0 4 2 3 , 9 3 5 1 , 7 9 4 , 0 1 6 To t a l k W 7 , 0 0 4 6 , 4 3 2 1 1 , 0 5 5 1 3 6 , 2 0 0 6 8 8 , 9 3 6 9 2 0 , 8 6 2 1 , 0 0 5 , 1 7 0 8 9 5 , 7 3 6 8 6 6 , 8 1 7 7 0 8 , 1 4 9 2 1 2 , 3 0 4 2 3 , 9 3 5 5 , 4 8 2 , 6 0 0 In ~ 1 6 4 k W h p e r k W ° ° ° ° 0 1 6 7 , 0 8 7 , 3 5 4 1 6 1 , 8 7 3 , 6 5 3 1 3 8 , 1 8 6 , 9 9 8 1 3 0 , 3 6 0 , 9 6 7 ° ° ° 5 9 7 , 5 0 8 , 9 7 1 In ~ 1 6 4 k W h p e r k W ° ° ° ° ° 9 7 , 8 8 6 , 4 6 0 2 5 0 , 1 7 0 , 8 2 2 2 4 3 , 9 2 6 , 2 1 5 1 8 4 , 5 9 0 , 8 6 ° ° ° 7 7 6 , 5 7 4 , 3 6 2 Ou t . k W h 1 , 0 5 3 , 9 1 4 9 7 0 , 0 8 7 1 , 2 7 6 , 5 3 0 1 5 , 7 4 7 , 7 8 6 1 1 6 , 4 5 0 , 2 2 8 ° ° ° ° 1 4 7 , 1 5 5 , 9 5 4 2 1 , 2 1 7 , 7 2 2 1 , 8 2 1 , 1 8 0 3 0 5 , 6 9 3 , 4 0 1 To t a l k W h 1 , 0 5 3 , 9 1 4 9 7 0 , 0 8 7 1 , 2 7 6 , 5 3 0 1 5 , 7 4 7 , 7 8 6 1 1 6 , 4 5 0 , 2 2 8 2 6 4 , 9 7 3 , 8 1 4 4 1 2 , 0 4 4 , 4 7 5 3 8 2 , 1 1 3 , 2 1 3 3 1 4 , 9 5 1 , 8 3 1 1 4 7 , 1 5 5 , 9 5 4 2 1 , 2 1 7 , 7 2 2 1 , 8 2 1 , 1 8 0 1 , 6 7 9 , 7 7 6 , 7 3 4 Re V i " 1 1 4 i A ë i E " d j d ; j ; f 1 1 , , \ i Q ~ ' ; 1 ; 2 6 j 4 ~ j j ' ; X j : i j 8 S ~ , ; j l S ; ( í l ¡ ; 2 1 d 1 j d ' 1 ' t 7 t á 5 , 1 1 ' 0 2 ~ j a $ Q j 1 a ' t j ' j j ~ ¡ ¡ ¡ $ \ l ; ! l i 4 1 d n \ l ¡ ¡ ¡ l a ; l ! § a ' ; 8 ; $ S 1 5 ~ V ' 1 i : i s ' a : 1 4 l i l ' 1 5 l i , 7 8 ' T ' 1 0 $ , 1 ' 6 6 , I i : a S In B i l s 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 1 9 8 4 2 3 8 0 8 Mi n B i l l s 8 2 . 6 8 2 , 6 8 2 . 5 8 6 . 2 8 4 . 8 8 3 . 5 7 3 . 9 7 4 . 7 7 2 . 4 7 1 . 6 7 3 . 5 7 4 . 0 9 4 2 . 3 kW h 1 . 3 4 6 , 2 2 3 1 . 3 4 3 , 6 7 0 1 , 3 4 3 . 3 4 0 1 , 3 4 3 , 3 7 1 1 , 3 3 6 , 2 2 7 1 , 3 3 9 , 3 6 8 1 , 3 3 1 , 2 3 0 1 , 3 2 3 , 0 9 1 1 , 3 3 2 , 2 2 8 1 , 3 1 9 , 8 4 8 1 , 3 2 0 , 9 5 6 1 , 3 2 1 , 3 8 9 1 6 , 0 0 0 , 9 4 1 Re Y ' à l i , - 3 6 S ' ' l ¡ 1 9 6 ' , , " S 9 , 1 7 4 ' " , ' 8 9 : 1 8 1 , 8 8 , 7 0 6 ' ' 8 8 , 9 1 2 8 8 , 3 l i 8 , ' ' & 7 , 8 2 0 , " B ì f ; l 2 2 ; , 8 1 ' ; 6 0 0 ; " " " , 8 7 0 , 6 ; 1 6 8 7 , 7 0 6 1 , 0 6 , 1 1 6 Bi l l s 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 3 5 8 4 2 9 6 kW h 3 1 6 4 7 5 3 0 0 , 9 3 0 3 0 3 , 6 1 6 3 0 2 , 4 5 3 2 9 9 . 4 3 1 2 9 7 0 2 9 2 9 7 , 2 9 5 2 9 5 , 6 7 1 2 7 7 5 3 7 2 6 6 , 5 7 8 2 5 5 , 6 1 8 2 6 4 . 4 8 0 3 . 4 7 7 1 1 3 Rl l Y ' . 1 4 , S B O ' ' ) 1 3 , 8 6 4 , ' , ' , 1 3 ; 9 8 . 8 " l á , 9 3 4 1 $ , 7 9 5 1 3 , 6 8 4 , . 1 3 ; 6 9 6 . 1 3 , 6 2 2 ' , ' l : a i 7 å 6 , 1 2 , 2 a t " 1 1 ; 7 7 6 , 1 2 , 1 8 5 1 6 0 , 1 9 1 18 . 1 8 0 0 0 0 3.4 6 0 0 0 0 1. 5 0 0 0 0 0 5. 6 5 0 0 0 0 0.0 0 0 0 0 0 0.0 4 6 8 5 1 0.0 4 5 4 8 5 0.0 5 6 3 5 2 0.0 0 0 0 0 0 0.0 0 0 0 0 0 1. 5 0 0 0 0 0 0.0 6 6 2 9 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 4 8 0 7 0 0.0 0 0 0 0 0 le s a 32 4 , 5 7 4 32 4 , 9 6 9 32 1 , 9 8 2 32 5 , 7 6 5 32 5 , 7 1 3 32 5 , 0 5 9 32 4 , 9 3 1 32 4 , 2 8 7 32 3 , 7 8 6 32 4 , 3 0 1 32 4 , 1 7 3 32 5 , 8 3 0 3, 8 9 5 , 3 5 0 2e s a 50 , 5 2 3 53 , 8 7 6 52 , 2 7 0 52 , 1 1 6 51 , 9 9 6 51 , 8 4 7 51 , 9 4 3 52 , 1 0 1 51 , 8 0 1 51 , 6 0 7 51 , 6 5 9 49 , 4 7 0 62 1 , 2 1 0 2e s f 54 , 8 6 7 57 , 7 8 5 57 , 7 7 1 58 , 0 4 4 57 , 8 8 1 57 , 8 8 6 57 , 7 9 5 58 , 2 1 0 57 , 7 8 3 57 , 5 5 a 57 , 6 9 9 57 , 8 1 3 69 1 , 0 9 2 4c h f 10 , 0 7 6 10 , 3 8 7 10 , 1 7 9 10 , 0 7 6 10 , 0 7 6 10 , 3 6 4 10 . 4 0 3 10 , 3 8 6 10 , 3 8 2 10 , 3 9 8 9, 8 0 4 9,1 4 6 12 1 , 6 9 8 4e s a 16 , 7 5 3 17 ; 3 0 4 17 , 1 0 1 17 , 1 1 5 17 , 1 1 5 16 , 8 7 2 16 , 5 9 6 16 , 4 8 6 16 , 5 9 0 16 , 6 4 4 16 , 6 4 4 16 , 8 3 1 20 2 , 0 5 2 4e s f 70 , 7 3 3 70 , 0 1 4 70 , 1 9 0 70 , 0 1 3 69 , 0 8 7 69 , 7 1 3 71 , 7 5 4 71 , 8 2 8 72 , 2 7 9 70 , 4 9 0 70 , 1 0 1 70 , 4 1 0 84 6 , 6 1 4 lk h f 13 , 7 5 7 14 , 4 8 3 14 , 1 2 0 14 , 6 7 4 14 , 8 4 4 16 , 1 2 1 15 , 5 4 2 16 , 2 1 7 17 , 0 8 8 15 , 9 3 0 15 , 7 3 6 15 , 5 6 7 18 4 , 0 7 9 To t a l kW h 54 1 , 2 8 4 54 8 , 8 1 8 54 3 , 6 1 4 54 7 , 8 0 3 54 6 , 7 1 2 54 7 , 8 8 2 54 8 , 9 6 5 54 9 , 5 1 5 54 9 , 6 8 9 54 6 , 9 2 8 54 5 , 8 1 7 54 5 , 0 6 8 6,5 6 2 , 0 9 5 le s a 8,3 2 2 8,3 3 3 8,2 5 6 8,3 5 3 8, 3 5 2 8,3 3 5 8, 3 3 2 8,3 1 5 8,3 0 2 8,3 1 5 8, 3 1 2 8,3 5 5 99 , 8 8 2 7. 2 0 0 0 0 0 2e s a 68 3 72 8 70 6 70 4 70 3 70 1 70 2 70 4 70 0 69 7 69 8 86 9 8, 3 9 5 11 . 6 5 0 0 0 0 2e s f 74 1 78 1 78 1 78 4 78 2 78 2 78 1 78 7 78 1 77 8 78 0 78 1 9, 3 3 9 14 . 1 7 0 0 0 0 4c h f 65 67 66 65 65 67 67 67 67 67 63 59 78 5 23 . 6 8 0 0 0 0 4e s a 10 7 11 0 10 9 10 9 10 9 10 7 10 6 10 5 10 6 10 6 10 6 10 7 1, 2 8 7 18 . 6 7 0 0 0 0 4e s f 45 1 44 6 44 7 44 6 44 0 44 45 7 45 8 46 0 44 9 44 7 44 8 5, 3 9 3 21 . 1 8 0 0 0 0 1k h f 38 40 39 41 41 45 43 45 47 44 43 43 50 9 43 . 2 0 0 0 0 0 Fa e C h g 7,0 2 5 7,2 3 4 7,0 3 4 7,1 1 8 7, 1 0 6 7,1 0 0 7,2 4 3 7,2 3 0 7,2 1 7 7,0 4 3 7, 0 5 0 7,0 5 1 85 , 4 5 1 Min Bi l l 20 . 7 12 . 8 24 . 6 16 . 3 20 . 3 12 . 3 17 . 4 13 , 4 15 . 1 20 . 6 19 . 8 16 . 0 20 9 . 5 3. 0 0 0 0 0 0 kW h 54 1 , 2 8 4 54 8 , 8 1 8 54 3 , 6 1 4 54 7 , 8 0 3 54 6 , 7 1 2 54 7 , 8 8 2 54 8 , 9 6 5 54 9 , 5 1 5 54 9 , 6 8 9 54 6 , 9 2 8 54 5 , 8 1 7 54 5 , 0 6 8 6,5 6 2 , 0 9 5 'R . v ;l¡ ¡ l . 1 8 8 Ì! , ¡ . s \ l \ l lis : l l l i \ h dl i ' l ¡ $ ¡ S ' 94 , 1 3 1 94 , 2 2 9 ll i 4 ; $ l i l ' 9'4 ; 4 5 - $ i'; î l 4 1 : l ' & E l F , ' '9 4 ¡ ' ß S , Q d ' "'l i $ ; 8 8 l f 9M 0 6 1, 1 2 8 . 7 4 4 0. 0 0 0 0 0 0 20 1 1 R e t a i l R e v e n u e F o r e c a s t D e r i v a t i o n Ja n . 1 1 E! Ma r . 1 1 Ap r . 1 1 M! Ju n . 1 1 Ju l - 1 1 &i Se p . 1 1 Oc t . 1 1 Np v . 1 1 l2 !! 36 36 36 37 37 37 37 39 39 39 39 39 45 2 8. 7 1 0 0 0 0 14 , 7 4 6 14 , 7 3 2 14 , 5 2 5 14 , 7 3 1 14 , 7 3 1 14 , 7 2 1 14 , 7 0 7 14 , 7 4 1 14 , 8 1 4 14 , 7 5 8 14 , 7 6 0 14 , 8 4 3 17 6 , 8 0 9 7. 8 3 0 0 0 0 1, 8 6 3 1,8 5 5 1,7 3 3 1, 8 4 6 1,8 4 6 1,8 3 7 1,8 3 6 1, 8 2 8 1, 8 2 8 1, 8 1 0 1,8 1 0 1, 8 2 6 21 , 9 1 7 9. 1 7 0 0 0 0 95 95 94 96 96 96 98 10 1 10 2 10 1 10 1 10 2 1,1 7 9 10 . 3 7 0 0 0 0 70 70 65 66 67 67 67 67 68 67 67 71 81 4 13 . 0 6 0 0 0 0 31 4 31 4 31 4 31 4 31 4 31 4 31 4 31 4 31 4 31 4 31 4 31 4 37 6 8 5, 1 9 0 5, 1 9 0 5, 1 9 0 5,1 9 0 5, 1 9 0 5,1 9 0 5,1 9 0 5,1 9 0 5,1 9 0 5,1 9 0 5,1 9 0 5,1 9 0 62 2 8 0 0.0 6 6 2 9 0 2,0 0 5 , 9 7 0 1,9 4 7 , 3 8 9 1, 8 7 6 , 2 7 2 1,9 4 3 , 7 1 1 1, 8 3 3 , 8 0 7 1,8 6 6 , 0 1 7 1,8 7 0 , 0 1 3 1,8 7 7 , 6 5 2 1,9 0 0 , 5 3 2 1,9 1 5 , 5 4 6 1,9 6 8 , 0 2 4 2, 0 1 3 , 9 1 6 23 , 0 1 8 , 8 4 9 0.0 0 0 0 0 0 13 5 , 1 0 9 13 4 , 9 2 4 13 2 , 1 0 0 13 4 , 8 0 2 13 4 , 8 1 6 13 4 , 6 5 5 13 4 , 5 5 1 13 4 , 7 8 7 13 5 , 3 8 3 13 4 , 7 6 8 13 4 , 7 7 8 13 5 , 6 3 6 1, 6 1 6 , 3 0 9 B! § ! Ra t e 4 1 A 2 9 7 0 5 39 1 0 0 5 74 2 0 0 5 10 0 2 5 0 5 15 7 4 0 0 5 Bi l l s Va r i a b l e U s a g e C h a r g e kW h Re v 4 1 A Ra t e 4 1 B Ra t e 41 B M Ra t e 4 1 M I '" : s ( ) m 01 , m ) ( ~¡ ; g ¡ § : oi ~ Z ; : SL : : ' 9 ~ (0 = t = t i - () n ( 0 m~..b00 fÍ e v A I I 4 1 66 2 5 0 0 I 0 0 0 0 0 0 0 0 0 0 0 0 0 68 1 7 5 M 8 8 8 8 8 8 8 8 8 8 8 8 96 6. 4 3 0 0 0 0 15 5 4 0 0 M 7 7 7 7 7 5 5 5 5 5 5 5 70 10 . 1 6 0 0 0 0 38 8 1 0 0 0 M 0 0 0 0 0 0 0 0 0 0 0 0 0 29 7 0 5 5 5 5 5 5 5 5 5 5 5 5 5 60 3. 7 4 0 0 0 0 39 1 0 0 5 10 , 7 6 7 10 , 7 6 8 10 , 6 3 2 11 , 4 3 3 10 , 1 5 4 10 , 7 8 7 10 , 7 7 9 10 , 7 9 8 10 , 8 5 9 10 , 8 1 0 10 , 8 2 4 10 , 8 5 0 12 9 , 4 6 2 4. 2 4 0 0 0 0 74 2 0 0 5 45 0 45 0 44 5 44 8 40 8 42 9 42 9 43 0 43 3 43 2 43 3 43 3 5,2 1 8 5. 8 8 0 0 0 0 10 0 2 5 0 5 3,5 4 0 3, 5 1 9 3,1 4 2 3, 5 7 2 3, 4 3 5 3, 5 0 2 3, 5 1 5 3, 5 5 2 3,5 0 4 3, 5 5 7 3, 5 5 3 3, 5 5 7 41 , 9 4 7 6. 9 9 0 0 0 0 15 7 4 0 0 5 97 7 95 8 94 7 99 9 92 8 96 3 98 8 99 9 1,0 0 4 99 9 1, 0 0 2 1,0 0 4 11 , 7 6 9 9. 7 2 0 0 0 0 Va r i a b l e U s a g e C h a r g e 34 4 34 4 34 4 34 4 34 4 34 34 4 34 4 34 4 34 4 34 4 34 4 4,1 2 8 0. 0 6 6 2 9 0 Re v 4 1 B 82 , 6 9 6 82 , 3 7 9 79 , 0 2 5 85 , 9 6 2 78 , 6 4 9 82 , 2 4 5 82 , 5 3 5 82 , 9 9 7 82 , 9 8 4 83 , 0 8 8 83 , 1 5 7 83 , 3 1 9 98 9 , 0 3 6 39 1 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 2. 2 3 0 0 0 0 74 2 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 2. 3 1 0 0 0 0 10 0 2 5 0 5 16 16 16 16 16 16 16 16 16 16 16 16 19 2 2. 2 3 0 0 0 0 15 7 4 0 0 5 9 9 9 9 9 25 34 25 25 25 25 25 23 0 2. 2 9 0 0 0 0 Bi l l s 9 9 6 6 6 10 10 10 10 12 12 12 11 2 8. 5 7 0 0 0 0 kW h 3, 0 2 4 3,0 2 4 2,9 8 2 3, 0 2 2 3,0 2 2 5,5 3 8 6,9 4 8 5,5 4 2 5, 5 7 1 5, 5 4 6 5,5 4 6 5, 5 5 3 55 , 3 1 8 0. 0 5 9 3 8 5 Re v 41 B M 31 3 31 3 28 4 28 7 28 7 50 8 61 2 50 8 51 0 52 5 52 6 52 6 5,1 9 9 Bl I s 15 5 15 5 15 9 16 2 16 3 16 1 16 3 16 4 16 9 17 0 17 1 17 1 19 6 3 8. 5 7 0 0 0 0 kW h 30 5 , 0 1 4 25 2 , 6 8 8 24 8 , 2 9 2 21 2 , 8 5 6 18 0 , 6 9 3 17 3 , 4 2 4 17 1 , 8 8 5 17 3 , 1 8 2 19 3 , 3 6 6 21 0 , 3 5 9 26 1 , 8 3 1 30 0 , 2 9 2 2, 6 8 3 , 8 8 2 0. 0 5 9 3 8 5 Re v 4 1 M 19 , 4 2 16 , 3 3 4 16 , 1 0 7 14 , 0 2 9 12 , 1 2 7 11 , 6 7 9 11 , 6 0 4 11 , 6 9 0 12 , 9 3 1 13 , 9 4 9 17 , 0 1 4 19 , 2 9 8 17 6 , 2 0 4 20 1 1 R e t a i l R e v e n u e F o r e c a s t D e r i v a t i o n B! ~ Ja n . 1 1 f! Ma r . 1 1 Ap r . 1 1 Ma y - 1 1 Ju n - 1 1 .! Au g . 1 1 Se p . 1 1 Oc t . 1 1 No v . 1 1 Q! !! B!§i OR E G O N Ra t e 0 1 o Bil l s Min Bi l l s 0- 3 0 0 Ov e r 30 0 To t a l kW h R' ¡ V . , 13 5 6 . 5 1 3 5 3 1 . 3 1 3 8 4 3 . 7 1 3 5 3 5 . 2 1 3 5 0 2 . 2 1 3 5 2 4 . 7 1 3 5 4 1 . 3 1 3 5 0 9 1 3 5 4 4 . 2 1 3 6 9 5 . 3 1 3 5 6 2 . 1 1 3 5 9 9 . 2 1 6 2 9 3 4 . 7 81 . 8 7 7 . 9 5 2 . 4 5 8 . 1 6 0 . 2 4 9 . 1 4 6 . 6 7 2 . 5 5 6 . 3 6 1 . 9 5 6 . 1 4 5 . 2 7 1 8 . 2 3, 7 0 2 , 4 3 7 4 , 4 1 0 . 3 3 1 3 , 9 7 5 , 3 6 7 3 . 5 7 8 , 3 1 7 3 , 4 8 6 , 6 7 3 3 , 6 2 1 , 7 5 9 4 , 0 8 3 , 4 8 8 4 , 1 0 1 , 6 9 4 4 , 2 9 8 , 1 7 1 3 , 9 4 7 , 5 6 8 4 , 1 7 9 , 3 1 5 3 , 6 4 0 , 0 2 1 4 7 , 0 2 3 , 1 4 4 21 , 3 2 8 , 5 9 3 1 8 , 2 0 6 , 3 8 0 1 5 , 2 3 4 , 8 8 3 1 2 , 1 9 6 , 2 2 0 8 , 4 0 8 , 3 0 0 7 , 6 7 5 , 6 3 3 9 , 7 8 4 , 1 4 0 1 2 , 5 0 6 , 5 5 0 1 0 , 1 1 9 , 6 2 1 8 , 1 5 0 , 4 1 3 1 0 , 6 2 5 , 8 6 0 1 7 , 6 0 2 , 6 8 5 1 5 1 , 8 1 9 , 2 7 5 25 , 0 3 1 , 0 3 0 2 2 , 6 1 6 , 7 1 1 1 9 , 2 1 0 , 2 5 0 1 5 , 7 7 2 , 5 3 7 1 1 , 8 9 4 , 9 7 3 1 1 , 2 9 7 , 3 9 2 1 3 , 8 4 7 , 6 2 8 1 8 , 6 0 8 , 2 4 4 1 4 , 4 1 7 , 7 9 2 1 2 , 0 9 7 , 9 8 1 1 4 , 8 0 5 , 1 7 5 2 1 , 2 4 2 , 7 0 6 1 9 8 , 8 4 2 , 4 1 9 "', ¡ $ ì \ Q ¡ l í Î l l ; , ; c ' 1 , , $ l ; ' I W ~ T ' ~ ; : 4 Z ¡ 1 ì f 2 d ¡ l d ? i ~ , i £ 1 I í ! , Q l í m , ¡ T ' i r i Î l ; f 2 d , $ ' S a , ' ' 8 8 7 ; 8 8 1 " t i 0 4 . : i l 1 ~ ' ; ; ' " ' 1 ¡ ~ ¡ b ' ; ! 1 ! ì ' ~ ¡ ; , . i £ o l Ø l ~ ì 2 l ; g ¡ Î l 2 d 2 d ì 1 ß $ , . j ' , " l c 1 ¡ Q ; f ¡ : ¡ 1 ' . . ' ' ! 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IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 30 CLASS COST-Of-SERVICE PROCESS GUIDE The following is a technical description of Idaho Power Company's Class Cost of Service study. The methodology for separating costs among classes consists of a three-step process generally referred to as classification, functionalization, and allocation. In all three steps, recognition is given to the way in which the costs are incurred by relating these costs to the way in which the utilty is operated to provide electrical service. PROCESS OVERVIEW Classification The Electric Utilty Cost Allocation Manual, published in January of 1992 by the National Association of Regulatory Utilty Commissioners, serves as the basis for the Company's classification process. Classification refers to the identification of a cost as being either customer-related, demand-related, or energy-related. These three cost components are used to reflect the fact that an electric utilty makes service available to customers on a continuous basis, provides as much service, or capacity, as the customer desires at any point in time, and supplies energy, which provides the customer the abilty to do useful work over an extended period of time. These three concepts of availabilty, capacity, and energy are related to the three components of cost designated as customer, demand, and energy components, respectively. In order to classify a particular cost by component, primary attention is given to whether the cost varies as a result of changes in the number of customers, changes in demand imposed by the customers, or changes in energy used by the customers. Examples of customer-related costs are the plant investments and expenses that are associated with meters and service drops, meter reading, biling and collection, and customer information and services as well as a portion of the investment in the distribution system. These investments and expenses are made and incurred based on the number of customers, regardless of the amount of energy used, and are therefore generally considered to be fixed costs. Demand-related costs are investments in generation, transmission, and a portion of the distribution plant and the associated operation and maintenance expenses necessary to accommodate the maximum demand imposed on the Company's system. Energy-related costs are generally the variable costs associated with the operation of the generating plants, such as fueL. However, due to the hydro production capabilty of the Company, a portion of the hydro and thermal generating plant investment has historically been classified as energy-related. Functionalization In addition to classification, costs must be functionalized; that is, identified with utilty operating functions. Operating functions recognize the different roles played by the various facilties in the electric utility system. In the Company's accounts, these various roles are already recognized to some degree, particularly in the recording of plant costs as production-, transmission-, or distribution-related. However, this functional breakdown is not in sufficient detail for cost-of- service purposes. Individual plant items are examined and, where possible, the associated investment costs are assigned to one or more operating functions, such as substations, primary Exhibit No. 30 Case No. IPC-E-11-08 M. Larkin, IPC Page 1 of8 lines, secondary lines and meters. This level of functionalization allows costs to be more equitably allocated among classes of customers. Allocation and Summarization of Results Once costs have been classified and functionalized, they are allocated to rate classes based on the appropriate allocation factors. After individual costs have been allocated to the various classes of service, it is possible to total these costs as allocated and arrive at a breakdown of utility rate base and expenses by class. The results are stated in a summary form to measure adequacy of revenues for each class. The measure of adequacy is typically the rate of return earned on rate base compared to the requested rate of return. ASSIGN MODULE AND FUNCTIONALIZED COST MODULE The class cost-of-service model is comprised of two separate Microsoft Excel workbooks. The first workbook, called the Assign Module, performs the previously described classification and functionalization processes. This workbook categorizes the Idaho jurisdictional costs identified by FERC account into operating functions, such as production, transmission, distribution, metering, customer service, etc. It also categorizes the functional costs into demand-, energy-, and customer-related classifications. For example, the Assign Module categorizes the Company's investment in steam plant into the production function and the demand- and energy- related classifications. The second workbook, called the Functionalized Cost Module, or "FC Module" for short, performs the class allocation process. This module allocates the classified and functionalized costs developed in the Assign Module to the various customer classes. For example, the FC Module allocates the demand- and energy-related production costs identified in the Assign Module to each of the Company's customer classes and special contract customers. Each of the major operations performed by this module is shown as a separate worksheet to make the allocation process transparent and easy to understand. CLASSIFICATION Steam and Hydro Production In the class cost-of-service study all steam and hydro production plants have been classified on a demand and energy basis using the methodology preferred by the Idaho Public Utilties Commission in prior general rate proceedings. The energy portion of the steam and hydro production investment has been determined by use of the Idaho jurisdictional load factor. By application of the load factor ratio to the steam and hydro production plant investment, the energy-related portion is easily determined. The balance of the steam and hydro production plant investment is then classified as demand-related. All other production and transmission plants have been classified as demand-related. Exhibit No. 30 Case No. IPC-E-11-08 M. Larkin, IPC Page 2 of8 PURPA and Purchased Power Expenses PURPA and purchased power expenses booked to FERC Account 555 are classified as demand-and energy-related in the same manner as steam and hydro generation plant. Under the previous approach of classifying these expenses as energy only, customers who use a larger proportion of energy with respect to their demand (higher load factors) receive a greater allocation of these expenses than would have occurred if a power plant had been constructed to serve the same loads. For example, if the Company had chosen to build and operate a power plant to serve the same customer loads served by purchased power, the plant would have been classified as both demand and energy. With that said, it is reasonable to classify these expenses as demand- and energy-related in the same manner as the Company's steam and hydro generation plant. Under this methodology, PURPA and purchased power expenses are classified according to the same ratio of demand to energy used in the classification of hydro and steam generation plant. Distribution Plant Distribution substation plant Accounts 360, 361, and 362 are classified as demand-related. Distribution plant Accounts 364, 365, 366, 367, and 368 are classified as either demand-related or customer-related using the same fixed and variable ratio computation method utilized in the Company's prior general rate case proceedings. The fixed to variable ratio is updated according to a system capacity utilzation measurement based on a three-year average load duration curve. FUNCTIONALIZATION General Plant General plant is functionalized based on total production, transmission, and distribution plant. As a result, a portion of general plant is assigned to each production, transmission, and distribution function based on each function's proportion to the total. Accumulated Provision for Depreciation The accumulated provision for depreciation is functionalized using the resulting functionalization of costs for the appropriate plant item. For example, the accumulated depreciation for steam production plant shown is functionalized based on the functionalization of steam production plant in service. Additions to and Reductions from Rate Base Deductions from rate base include customer advances for construction and accumulated deferred income taxes. Customer advances are functionalized based on the distribution plant investment against which the advances apply. Accumulated deferred taxes are functionalized based on total plant investment. Additions to rate base consist of fuel inventory, which is functionalized based on energy production, and materials and supplies, which are functionalized based on the appropriate plant function. Deferred conservation expenses are functionalized Exhibit No, 30 Case No. IPC-E-11-08 M. Larkin, IPC Page 3 of8 based on the Idaho junsdictional load factor resulting in a specific percentage of the deferred expenses being functionalized to energy production and the remainder being functionalized to demand production. Other Operating Revenue Other operating revenue is functionalized based on either the functionalization of the related rate base item or, in the situation where a particular revenue item may be identified with a specific service, the functionalization of the specific service item. O&M Expense In general, the basis for the functionalization of O&M expense is the same as that for the associated plant. Labor Components For each applicable expense account in each functional group, the labor component is separately functionalized. For example, for Accunt 535 the labor-related supervision and engineering expense is functionalized based on the cumulative labor as functionalized for Accounts 536 through 540. In a similar fashion, the allocation of supervision and engineenng associated with hydraulic maintenance expense, Account 541, is based on the composite labor expense for Accounts 542 through 545. Total functionalized labor expense serves the additional purpose of functionalizing employee pensions and other labor-related taxes and expenses. Depreciation Expense, Taxes Other than Income, and Income Taxes Depreciation expense is functionalized based on the function of the associated plant. Taxes other than income are also functionalized based on the function of the source of the tax. Deferred income taxes are functionalized based on plant investment. The functionalization of federal and state income taxes is based on the functionalization of total rate base and expenses. ALLOCATION Derivation of Peak Demands For customers taking service through interval meters, system coincident demands are taken directly from their meter read data. For all other customers coincident demands are estimated through the use of system coincident demand factors. These factors are defined as the ratio of the system coincident demand to the population's average demand. To determine the monthly system coincident peak demands by rate class, each class's monthly system coincident demand factors from the load research sample are applied to the test year monthly average demand values for each class. Similarly, a non-coincident (or "group") demand factoris defined as the ratio of a population's non-coincident peak demand to the population's average demand. To determine the monthly non-coincident peak demands by rate class, each class's monthly non-coincident demand factors from the load research sample are applied to the test year monthly average demand values for each class. Exhibit No. 30 Case No. IPC-E-11-08 M. Larkin, IPC Page 4 of8 Customers are biled throughout each month and billng periods, or cycles, typically include portions of more than one calendar month. Billng period data is converted into calendar month data using a nonlinear method based on load research data that utilzes actual daily usage patterns. Total daily consumption is assumed to fluctuate in proportion to the fluctuations in the daily consumption of the load research sample customers. This methodology captures the effects of weather on energy consumption and improves the process of determining coincident peak demand responsibilty. Marginal Cost Usage While the 3CP/12CP methodology eliminates the need for marginal cost weighting in the allocation of production plant costs, this weighting is stil necessary to properly seasonalize energy- and transmission-related costs. The use of marginal cost weighting strikes a balance between backward-looking costs already incurred and forward-looking costs to be incurred in the future, and injects into the allocation process recognition of the influence seasonal load profiles have on cost causation. The marginal costs associated with new resource integration are seasonalized based on the monthly peak-hour generation deficiencies which the Company expects to encounter during the next five years of the planning period based on the 90th percentile water and 70th percentile load criteria used for planning purposes. The relative sizes of the five-year average monthly peak-hour deficiencies identified in the IRP are used to define the share of the annual capacity cost assigned to each month. The marginal costs associated with planned system expansions are seasonalized based on the monthly share of projected peak-hour load growth. The total demand-related transmission marginal costs for each month are then derived by adding the monthly values for both categories of transmission costs. Updated marginal energy costs are calculated by quantifying the difference in net power supply costs resulting from the addition of 50 megawatts of load to all hours of the Company's base case system simulation run for the five-year planning period. It should be noted that the marginal costs have been used solely for purposes of developing allocation factors and not for purposes of developing the Company's revenue requirement. Production Plant Cost Allocation The class cost-of-service study allocates the costs of the Company's generation peaking facilties differently than its base-load resources. Rather than allocating all production plant based on the same allocation factor, this method allocates production plant costs based on the nature of the load being served. Under this approach, production plant costs associated with serving summer peak load are allocated separately from costs associated with serving the base and intermediate load. That is, the costs associated with building and operating combustion turbines, which are used primarily to serve summer peak loads, have been allocated to customers differently than the costs associated with the Company's other generation resources. This method allocates production plant costs associated with serving base and intermediate load using an average of 12 monthly coincident demands ("2CP"), without marginal cost weighting. Using an un-weighted 12CP allocator is appropriate in this case given that fixed Exhibit No. 30 Case No, IPC-E-11-08 M. Larkin, IPC Page 5 of8 base and intermediate generation costs do not vary greatly betwen the summer and non- summer seasons. Furthermore, the study allocates fixed generation costs associated with serving peak load using an average of the three coincident peak demands ("3CP") occurring in June, July, and August. This method of allocation isolates the costs associated with peaking resources and allocates those costs according to the load that is causing the investment. The cost allocation method used in the study is based on the concept that the costs associated with each of the Company's generation resources can be categorized according to the type of loads being served. Utilties typically experience three distinct time-based production costing periods that are driven by customer loads. The costing periods are normally identified as base, intermediate, and peak. The base period is equivalent to a low load or off-peak time period where loads are at the lowest, normally during the nighttime hours. The intermediate time period represents the shoulder hours which are driven by the mid-peak loads that typically occur throughout the winter daytime and in the early morning and late evening during the summer months. The peak category is driven by the peak loads that occur during summer afternoons and evenings. The base and intermediate loads on the Company's system are typically served by the same generation resources. In recognition of that fact, those two categories have been combined for cost allocation purposes. The generation resources that serve the peak loads, Le., combustion turbines, are normally only utiized for that single purpose. Consistent with that concept, the costs associated with peak-related resources have been segmented into a second category for cost allocation purposes. Using this methodology there is no need for marginal cost weighting because the seasonal nature of the loads is reflected in the allocation factors. The production plant costs that have been classified as serving base and intermediate load are captured in Accounts 310-316, Steam Production, and Accounts 330-336, Hydraulic Production. The costs identified under the Steam Production category represent the Company's investment in coal-fired generation facilties, and the costs identified under the Hydraulic Production category represent the Company's investment in its hydroelectric generation facilties. Utilties typically utilize their generation resources to serve customer loads by operating the resources with the lowest operating cost first and as demand grows more costly resources are then dispatched. This is no different for Idaho Power. However, since hydroelectric generation is such a significant portion of the Company's resource stack, stream flow conditions and economics can influence the proportionate share of output provided by steam and hydro resources throughout the year. Since hydroelectric output is highly dependent upon stream flows, steam production is ramped up or down according to the production capabilty of the hydro. Therefore, throughout the year, hydro and steam production plants are utilized at varying proportions to serve base and intermediate loads accrding to the production capabilities of the hydro plants. However, the combined monthly output of these two resource types does not vary significantly between the summer and non-summer months as does the output of the combustion turbines. Accounts 340-346, Other Production, contain the Company's investment in gas-fueled production plant. The production plant investment captured in Accounts 340-346 represents the Company's investment in the combustion turbine generation facilties used to serve peak Exhibit No. 30 Case No. IPC-E-11-08 M. Larkin, IPC Page 6 of8 demands. The only investment identified as peaking plant is the investment in combustion turbine generation resources that were constructed specifically to meet the summer peak loads. In the Functionalized Cost Module, the names "010BS" and "010BNS" describe the factors used to allocate the production plant associated with serving the base and intermediate loads. The name "010P" is used to describe the allocation factor used to allocate the production plant associated with serving the peak loads. The 010BS and 010BNS represent the non-weighted average twelve coincident peak demands for the summer and non-summer seasons respectively. The allocator 010P represents the non-weighted average three coincident peak demands for the summer months of June, July, and August. Transmission and Distribution Cost Allocation The Company's approach to cost allocation for transmission and distribution facilities is an effective method for equitably assigning costs to customer classes. Under this method, transmission and distribution costs are properly segmented according to the manner in which the costs are imposed on the system. As a result, the cost responsibilty of each class can be effectively identified through a combination of direct cost assignment and cost allocation based on the appropriate demand- or customer-based factors. The allocation factor 013 is used to allocate transmission costs to customer classes. The first step in deriving this factor is to calculate ratios based on the sum of the actual coincident peak demands for each customer class. Second, weighted coincident peak demand values are derived by multiplying the actual monthly coincident peak demands by the monthly transmission marginal costs. Corresponding weighted ratios are then calculated for each customer class. Finally, the actual ratios are averaged with the weighted ratios to derive the non-seasonalized transmission allocation factor 013. The Company applies this "averaging approach" as a rate stabilty measure intended to mitigate any extreme impacts that the marginal costs may have on cost allocation. The capacity components of distribution plant, both primary and secondary, are allocated by the non-coincident group peak demands for. each customer class identified as demand allocation factors 020, 030, 050, and 060. The customer components of distribution plant, both primary and secondary, are allocated by the average number of customers identified as customer allocation factors C20, C30, C50 and C60. Energy-Related Cost Allocation The energy-related cost allocators, E10S and E10NS, are derived by averaging the normalized energy values for each customer class with the normalized energy values weighted by the marginal energy costs. First, summer and non-summer ratios based on each class's proportionate share of the total normalized energy usage for the test year are determined. Next, summer and non-summer ratios based on the monthly normalized energy usage for each customer class weighted by the monthly marginal cost are calculated. Finally, these two values are averaged, resulting in the E10S and E10NS allocators used in this study. This averaging Exhibit No. 30 Case No. IPC-E-11-08 M. Larkin, IPC Page 7 of8 approach is consistent with the methodology used in the derivation of the demand-related allocation factor D13. Customer Accounting and Customer Assistance Expense Allocation The principal customer accounting expenses which require allocation are meter reading expenses, customer records and collections, and uncollectible accounts. The meter reading and customer records and collection expenses are allocated based upon a review of actual practices of the Company in reading meters and preparing monthly bils. The allocation of uncollectible amounts is similarly based upon a review of actual Company data. Customer assistance expenses are allocated based on the average number of customers in each class. State and Federal Income Tax Allocation The state and federal income taxes for the Idaho jurisdiction are allocated to each customer class and special contract customer according to each class's allocated share of rate base. Once the state and federal income taxes are allocated to each customer class, they are functionalized based on the functionalization of total rate base and expenses for each class. REVENUE REQUIREMENT AND APPLICATION Once all costs have been properly functionalized, classifed, and allocated, the Company is able to determine the revenue requirement for each customer class. The sales revenue required includes return on rate base, total operating expenses, and incremental taxes computed using the net-to-gross multiplier. Exhibit No. 30 Case No, IPC-E-11-08 M. Larkin, IPC Page 8 of8 BEFORE THE RECEIVE'D lOll ,.tUN -I P~1 2: 47 UTIL IDAHO PUBLIC UTILITIES COMMISSION ,"J CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 31 1 2 3 4 56 ( A ) 78 A L L O C A T O R 9 10 . . . T A B L E 1 . 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DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 1, 1 4 5 4, 7 2 7 , 6 9 3 6, 2 4 8 , 0 2 3 ° 22 5 29 8 32 , 6 4 9 , 1 8 9 11 9 , 5 8 9 52 , 3 1 3 , 7 4 9 1, 6 0 8 , 3 3 8 1 2 3 4 5 6 7 8 9 10 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E ' . . 11 12 I N T A N G I B L E P L A N T 13 3 0 1 O R G A N I Z A T I O N 14 3 0 2 F R A N C H I S E S & C O N S E N T S 15 3 0 3 M I S C E L L A N E O U S 16 17 18 19 P R O D U C T I O N P L A N T 20 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 21 3 3 Q . 3 3 6 H Y D R A U L I C P R O D U C T I O N 22 3 4 Q . 3 4 6 O T H E R P R O D U C T I O N 23 24 25 26 T R A N S M I S S I O N P L A N T 27 3 5 0 L A N D & L A N D R I G H T S 28 T R A N S M I S S I O N S E R V I C E 29 T R A N S M I S S I O N R E T A I L 30 D I R E C T A S S I G N M E N T 31 T O T A L A C C O U N T 3 5 0 32 33 3 5 2 34 35 36 37 "t s : ( ) m Il . 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T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E ' . . 11 12 I N T A N G I B L E P L A N T 13 3 0 1 O R G A N I Z A T I O N 14 3 0 2 F R A N C H I S E S & C O N S E N T S 15 3 0 3 M I S C E L L A N E O U S 16 17 18 19 P R O D U C T I O N P L A N T 20 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 21 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N 22 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N 23 24 25 26 T R A N S M I S S I O N P L A N T 27 3 5 0 L A N D & L A N D R I G H T S 28 T R A N S M I S S I O N S E R V I C E 29 T R A N S M I S S I O N R E T A I L 30 D I R E C T A S S I G N M E N T 31 T O T A L A C C O U N T 3 5 0 32 33 3 5 2 34 35 36 37 TO T A L I N T A N G I B L E P L A N T TO T A L P R O D U C T I O N P L A N T ST R U C T U R E S & I M P R O V E M E N T S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 2 "' s : ( ) m Il . I I X ~¡ ; g : ~ .¡ ~ Z ; : o - . 0 Z _. : i . O ~: : : : ~ CJ ( ) C ; ' - . . mi....6co ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I l E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A U Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( Z ) ( A A ) ( A B ) ( A G ) ( A D ) ( A E ) ( A F ) ( A G ) . C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . AL L O C A T O R M E T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R I. P I - S PI - H PI - O 1 2 3 4 5 6 7 8 9 10 . . . T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E ' . . 11 12 I N T A N G I B L E P L A N T 13 3 0 1 O R G A N I Z A T I O N 14 3 0 2 F R A N C H I S E S & C O N S E N T S 15 3 0 3 M I S C E L L A N E O U S 16 17 18 19 P R O D U C T I O N P L A N T 20 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 21 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N 22 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N 23 24 25 26 T R A N S M I S S I O N P L A N T 27 3 5 0 L A N D & L A N D R I G H T S 28 T R A N S M I S S I O N S E R V I C E 29 T R A N S M I S S I O N R E T A I L 30 D I R E C T A S S I G N M E N T 31 T O T A L A C C O U N T 3 5 0 32 33 3 5 2 34 35 36 37 TO T A L I N T A N G I B L E P L A N T TO T A L P R O D U C T I O N P L A N T ST R U C T U R E S & I M P R O V E M E N T S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 2 "t s : ( ' m Il . I I X ~i ; l ß § : oi ~ Z ; : ~L 5 . ! = ~ ~= U = U W oi ( ' ~ L . . mi....g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( A H ) ( A I ) ( A J ) ( A K ) ( A L ) ( A M ) - - - - - - - - M I S C E L L A N E O U S - - - - - - - - I N C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D E N E R G Y C U S T O M E R R E V E N U E O T H E R T R A N S F E R 1 2 3 4 5 6 (A ) (B ) 7 TO T A L S 8 AL L O C A T O R 9 38 39 3 5 3 ST A T I O N E Q U I P M E N T 40 TR A N S M I S S I O N S E R V I C E 32 1 , 2 2 4 , 9 9 8 41 TR A N S M I S S I O N R E T A I L 19 , 1 9 6 , 8 4 0 42 DI R E C T A S S I G N M E N T 37 , 5 5 0 43 TO T A L A C C O U N T 3 5 3 34 0 , 4 5 9 , 3 8 8 44 45 46 3 5 4 TO W E R S & F I X T U R E S 47 TR A N S M I S S I O N S E R V I C E 14 1 , 0 6 2 , 2 9 7 48 TR A N S M I S S I O N R E T A I L 49 DI R E C T A S S I G N M E N T 50 TO T A L A C C O U N T 3 5 4 14 1 , 0 6 2 , 2 9 7 51 52 3 5 5 PO L E S & F I X T U R E S 53 TR A N S M I S S I O N S E R V I C E 97 , 9 0 7 , 2 5 1 54 TR A N S M I S S I O N R E T A I L 34 , 3 0 4 55 DI R E C T A S S I G N M E N T 43 4 56 TO T A L A C C O U N T 3 5 5 97 , 9 4 1 , 9 9 0 57 58 3 5 6 OV E R H E A D C O N D U C T O R S & D E V I C E S 59 TR A N S M I S S I O N S E R V I C E 16 5 , 3 7 4 , 9 2 0 60 TR A N S M I S S I O N R E T A I L 15 2 , 9 6 3 61 DI R E C T A S S I G N M E N T 1, 6 8 7 62 TO T A L A C C O U N T 3 5 6 16 5 , 5 2 9 , 5 7 0 "' : 5 0 m Il ' I l ) ( cg ¡ ; l ß ~ m~ z ; : !: L S ' 9 ~ ~= U = U ~ O1 O n . . mi....600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l O N A L l Z A l l O N A N D C L A S S I F I C A l l O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - . . - . . . - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 32 1 , 2 2 4 , 9 9 8 19 , 1 9 6 , 8 4 0 37 , 5 5 0 14 1 , 0 6 2 , 2 9 7 97 , 9 0 7 , 2 5 1 34 , 3 0 4 43 4 16 5 , 3 7 4 , 9 2 0 15 2 , 9 6 3 1, 6 8 7 1 2 3 4 5 6 7 8 9 38 39 3 5 3 40 41 42 43 44 45 46 3 5 4 47 48 49 50 51 52 3 5 5 53 54 55 56 57 58 3 5 6 59 60 61 62 "t 3 ! a m Il . 1 I ) ( ~i ; l ß ~ -. ~ Z ; : a. : r ! = ~ ~= U = U W (J a n . . mi....600 ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S (A ) ( I ) ( J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1 2 3 4 5 6 7 8 9 38 39 3 5 3 40 41 42 43 44 45 46 3 5 4 47 48 49 50 51 52 3 5 5 53 54 55 56 57 58 3 5 6 59 60 61 62 "' s : o m Il . I I X cg i ; g ¡ § : 00 ~ Z ; : 9. _ : i 9 ~ ~ = t = t w oi 0 Ç L . . m~..g ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L AC C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L AC C O U N T 3 5 6 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T 1 L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E ' T E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T 1 0 N A L l Z A T 1 0 N A N D C L A S S I F I C A T 1 0 N O F C O S T S (A ) ( S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R ST R E E T LI G H T S (X ) (Y ) IN S T A L L A n O N CU S T P R E M 1 2 3 4 5 6 7 8 9 38 39 3 5 3 40 41 42 43 44 45 46 3 5 4 47 48 49 50 51 52 3 5 5 53 54 55 56 57 58 3 5 6 59 60 61 62 '1 : s ( ' m Il . I I x cg i ; l ß ~ CD ~ Z ; : sa . : , 9 ~ ~ = t = t ( . oi ( ' C ; L . . ~..g ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S (A ) ( Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - . . . * . * * * C U S T O M E R I N F O R M A n O N F U N C T I O N * * . * . * AL L O C A T O R M E T E R C U S T O M E R U N CO L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 38 39 3 5 3 40 41 42 43 44 45 46 3 5 4 47 48 49 50 51 52 3 5 5 53 54 55 56 57 58 3 5 6 59 60 61 62 "t : ¡ ( " m Il . I I X ~i ; g ¡ § : .. ¡ i Z ; : 0- ' 0 Z O? ' 0 :: : : : W .. ( " ( " . . oi m ~..600 ST A T I O N E Q U I P M E N T TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 3 TO W E R S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L AC C O U N T 3 5 4 PO L E S & F I X T U R E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 5 OV E R H E A D C O N D U C T O R S & D E V I C E S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 6 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( A H ) ( A I ) ( A J ) ( A K ) ( A L ) ( A M ) . . - - - - - - M I S C E L L A N E O U S . . - - - - - - I N C T A X E S AL L O C A T O R & R E V E N U E S DE M A N D E N E R G Y C U S T O M E R R E V E N U E O T H E R T R A N S F E R 1 2 3 4 5 6 7 8 9 63 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E ' . . 64 65 3 5 9 66 67 68 69 70 71 72 73 D I S T R I B U T I O N P L A N T 74 3 6 0 L A N D & L A N D R I G H T S 75 D I S T R I B U T I O N F U N C T I O N 76 L E S S C I A C 77 T O T A L A C C O U N T 3 6 0 78 79 3 6 1 80 81 82 83 84 3 6 2 85 86 87 88 89 90 3 6 4 91 3 6 5 92 3 6 6 93 3 6 7 94 3 6 8 95 3 6 9 96 3 7 0 97 3 7 1 98 3 7 3 99 10 0 "t 3 : ( ) m Il . I I X 'f i ; m ~ .. X - Z ; : ;; . = i ' ! = ~ :: : ¡ : ¡ w .¡ ( ) ( ) . . 0' m ~..g RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T UN D E R G R O U N D C O N D U C T O R S & D E V I C E LIN E T R A N S F O R M E R S SE R V I C E S ME T E R S IN S T A L L A T I O N S O N C U S T O M E R P R E M I S E ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T (A ) AL L O C A T O R I 0 3 6 0 I CI A C I 0 3 6 1 I CI A C (B ) TO T A L S 30 4 , 5 5 5 30 4 , 5 5 5 83 1 , 9 8 8 , 6 6 6 4, 6 9 8 , 7 5 1 (8 9 , 6 4 1 ) 4, 6 0 9 , 1 1 0 35 , 6 7 9 , 7 4 7 (6 , 0 9 8 , 1 7 8 ) 29 , 5 8 1 , 5 6 9 I 0 3 6 2 I 2 1 3 , 8 6 6 , 1 7 2 CI A C ( 2 4 , 6 5 2 , 2 0 0 ) 18 9 , 2 1 3 , 9 7 2 03 6 4 03 6 5 03 6 6 03 6 7 03 6 8 SE R V I C E ME T E R CU S T I N S T ST L I G H T 21 2 , 2 4 7 , 6 5 4 11 5 , 8 3 0 , 6 3 8 48 , 6 5 0 , 2 0 9 19 2 , 2 1 7 , 0 8 8 38 2 , 8 0 4 , 2 1 3 55 , 3 3 4 , 4 3 2 10 2 , 0 1 1 , 3 9 3 2, 5 3 9 , 7 9 2 4,1 6 0 , 0 8 2 1, 3 3 9 , 2 0 0 , 1 5 2 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 30 4 , 5 5 5 1 2 3 4 5 6 7 8 9 63 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E ' . . 64 65 3 5 9 66 67 68 69 70 71 72 73 D I S T R I B U T I O N P L A N T 74 3 6 0 L A N D & L A N D R I G H T S 75 D I S T R I B U T I O N F U N C T I O N 76 L E S S C I A C 77 T O T A L A C C O U N T 3 6 0 78 79 3 6 1 80 81 82 83 84 3 6 2 85 86 87 88 89 90 3 6 4 91 3 6 5 92 3 6 6 93 3 6 7 94 3 6 8 95 3 6 9 96 3 7 0 97 3 7 1 98 3 7 3 99 10 0 lJ s : o m II . I I X ~i ; ¡ ß § : .. ~ Z ; : N - . 0 Z sa _ : : : . 9 .. = t l J w ~( ) ( ) . . 01 i mI....600 RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L AC C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L AC C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T UN D E R G R O U N D C O N D U C T O R S & D E V I C E LI N E T R A N S F O R M E R S SE R V I C E S ME T E R S IN S T A L L A T I O N S O N C U S T O M E R P R E M I S E ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U i i L I 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 . 2 0 1 1 FU N C i i O N A L l Z A i i O N A N D C L A S S I F I C A i i O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R J L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) (I ) I D 3 6 0 I 4, 6 9 8 , 7 0 0 51 CI A C (8 9 , 6 4 1 ) I D 3 6 1 I 30 , 7 7 1 , 4 4 5 4, 9 0 8 , 3 0 2 CI A C (6 , 0 9 8 , 1 7 8 ) I D 3 6 2 11 9 3 , 3 2 4 , 9 7 2 20 , 5 4 1 , 2 0 1 CI A C (2 4 , 6 5 2 , 2 0 0 ) D3 6 4 D3 6 5 D3 6 6 D3 6 7 D3 6 8 SE R V I C E ME T E R CU S T I N S T ST L I G H T 12 5 , 3 8 1 , 3 5 9 64 , 5 2 7 , 8 9 4 12 , 2 1 2 , 3 2 7 98 , 4 6 1 , 4 6 7 69 , 9 4 7 , 1 3 3 35 , 9 9 8 , 5 0 2 6,8 1 2 , 9 5 3 54 , 9 2 9 , 1 9 7 1, 2 2 8 , 3 7 1 1, 0 5 9 , 1 0 3 2, 9 4 0 , 4 5 2 12 , 8 3 9 , 3 9 8 (0 ) (P ) (Q ) (R ) LIN E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 45 , 6 8 8 , 1 1 4 2 5 , 4 8 8 , 2 5 9 1 7 , 7 7 3 , 4 6 1 1 8 8 , 6 2 5 , 1 2 5 1 2 3 4 5 6 7 8 9 63 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E ' . . 64 65 3 5 9 66 67 68 69 70 71 72 73 D I S T R I B U T I O N P L A N T 74 3 6 0 L A N D & L A N D R I G H T S 75 D I S T R I B U T I O N F U N C T I O N 76 L E S S C I A C 77 T O T A L A C C O U N T 3 6 0 78 79 3 6 1 80 81 82 83 84 3 6 2 85 86 87 88 89 90 3 6 4 91 3 6 5 92 3 6 6 93 3 6 7 94 3 6 8 95 3 6 9 96 3 7 0 97 3 7 1 98 3 7 3 99 10 0 "t s : ( ) m Q¡ . Q ¡ X ~i ; 1 I § : .. ; ' Z ; : W _ . 0 Z O_ : J . 0 := t = t W .¡ ( ) ( ) . . oi i i i....g RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L AC C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T UN D E R G R O U N D C O N D U C T O R S & D E V I C E LI N E T R A N S F O R M E R S SE R V I C E S ME T E R S IN S T A L L A T I O N S O N C U S T O M E R P R E M I S E ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T 1 L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T 1 0 N A L l Z A T 1 0 N A N D C L A S S I F I C A T 1 0 N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) I D 3 6 0 I CI A C IC I ~ ~ 6 1 I I D 3 6 2 I CI A C D3 6 4 D3 6 5 D3 6 6 ! D3 6 7 D3 6 8 SE R V I C E ME T E R S C U S T I N S T ST L I G H T 10 , 0 7 1 , 9 1 9 9, 1 4 3 , 9 5 5 17 , 1 2 8 , 7 6 6 16 , 6 8 1 , 0 7 3 5, 6 1 8 , 8 7 3 5, 1 0 1 , 1 8 4 9, 5 5 5 , 7 1 1 9, 3 0 5 , 9 5 4 10 5 , 2 2 9 , 2 5 3 55 , 3 3 4 , 4 3 2 10 2 , 0 1 1 , 3 9 3 (X ) ( V ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 2, 5 3 9 , 7 9 2 4, 1 6 0 , 0 8 2 1 2 3 4 5 6 7 8 9 63 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E ' " 64 65 3 5 9 66 67 68 69 70 71 72 73 D I S T R I B U T I O N P L A N T 74 3 6 0 L A N D & L A N D R I G H T S 75 D I S T R I B U T I O N F U N C T I O N 76 L E S S C I A C 77 T O T A L A C C O U N T 3 6 0 78 79 3 6 1 80 81 82 83 84 3 6 2 85 86 87 88 89 90 3 6 4 91 3 6 5 92 3 6 6 93 3 6 7 94 3 6 8 95 3 6 9 96 3 7 0 97 3 7 1 98 3 7 3 99 10 0 "0 s : ( ) m Il . I I X ~i ; l ß a ; .. ; - Z ; : ~ - ' 0 Z 0' : : ' 0 ~ = t = t w ~( ) ( ) . . oi ~ ..g RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T UN D E R G R O U N D C O N D U C T O R S & D E V I C E LI N E T R A N S F O R M E R S SE R V I C E S ME T E R S IN S T A L L A T I O N S O N C U S T O M E R P R E M I S E ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T (A ) AL L O C A T O R IC ~ ~ 6 0 I I 0 3 6 1 I CI A C I 0 3 6 2 I CI A C 03 6 4 03 6 5 03 6 6 ~ 03 6 7 03 6 8 SE R V I C E ME T E R E C U S T I N S T ST L I G H T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R 1 l E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L I Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - , . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 63 . . . T A B L E 1 - E L E C T R I C P L A N T I N S E R V I C E ' . . 64 65 3 5 9 66 67 68 69 70 71 72 73 D I S T R I B U T I O N P L A N T 74 3 6 0 L A N D & L A N D R I G H T S 75 D I S T R I B U T I O N F U N C T I O N 76 L E S S C I A C 77 T O T A L A C C O U N T 3 6 0 78 79 3 6 1 80 81 82 83 84 3 6 2 85 86 87 88 89 90 3 6 4 91 3 6 5 92 3 6 6 93 3 6 7 94 3 6 8 95 3 6 9 96 3 7 0 97 3 7 1 98 3 7 3 99 10 0 iJ s : ( ) m Il . I l ) ( ~i ; l ß ~ .. X - Z ; : 01 _ . 0 Z 9, - : ) : " 9 .. : : i J w .¡ ( ) ( ) . . 01 i i ,....g RO A D S & T R A I L S TR A N S M I S S I O N S E R V I C E TR A N S M I S S I O N R E T A I L DI R E C T A S S I G N M E N T TO T A L A C C O U N T 3 5 9 TO T A L T R A N S M I S S I O N P L A N T ST R U C T U R E S & I M P R O V E M E N T S DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 1 ST A T I O N E Q U I P M E N T DI S T R I B U T I O N F U N C T I O N LE S S C I A C TO T A L A C C O U N T 3 6 2 PO L E S , T O W E R S & F I X T U R E S OV E R H E A D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U I T UN D E R G R O U N D C O N D U C T O R S & D E V I C E LIN E T R A N S F O R M E R S SE R V I C E S ME T E R S IN S T A L L A T I O N S O N C U S T O M E R P R E M I S E ST R E E T L I G H T I N G S Y S T E M S TO T A L D I S T R I B U T I O N P L A N T (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S - - - - AL L O C A T O R DE M A N D EN E R G Y C U S T O M E R R E V E N U E T. 1 0 0 T- 1 0 0 T- D i r e c t I 0 3 6 0 I CI A C I 0 3 6 1 I CI A C I 0 3 6 2 I CI A C 03 6 4 03 6 5 03 6 6 03 6 7 03 6 8 SE R V I C E ME T E R CU S T I N S T ST L I G H T (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 56 ( A ) 78 A L L O C A T O R 9 10 1 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E ' . . 10 2 10 3 G E N E R A L P L A N T 10 4 3 8 9 L A N D & L A N D R I G H T S 10 5 3 9 0 S T R U C T U R E S & I M P R O V E M E N T S 10 6 3 9 1 O F F I C E F U R N I T U R E & E Q U I P M E N T 10 7 3 9 2 T R A N S P O R T A T I O N E Q U I P M E N T 10 8 3 9 3 S T O R E S E Q U I P M E N T 10 9 3 9 4 T O O L S , S H O P & G A R A G E E Q U I P M E N T 11 0 3 9 5 L A B O R A T O R Y E Q U I P M E N T 11 1 3 9 6 P O W E R O P E R A T E D E Q U I P M E N T 11 2 3 9 7 C O M M U N I C A T I O N S E Q U I P M E N T 11 3 3 9 8 M I S C E L L A N E O U S E Q U I P M E N T 11 4 11 5 T O T A L G E N E R A L P L A N T 11 6 11 7 T O T A L E L E C T R I C P L A N T I N S E R V I C E 11 8 "t s : o m Il , I I X ~¡ ; i ß ~ .. ; ; Z ; : () _ . 0 Z O. : : . 0 :: = t = t ~ .i a a . . () r ' ~..g P.P T D p. P T D p. P T D p. P T D p. P T D p. P T D p. P T D p. P T D p. P T D P. P T D (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E 1 W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N . . . . . . . . . . T R A N S M I S S I O N F U N C T I O N . . . . . . . . DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 11 , 2 1 6 , 6 7 4 2,0 6 1 , 3 1 1 47 7 , 4 1 2 2, 4 0 8 , 0 4 3 2, 3 6 8 , 8 3 5 11 3 79 , 0 7 0 , 7 1 2 14 , 5 3 0 , 9 8 4 3, 3 6 5 , 4 6 2 16 , 9 7 5 , 2 3 7 16 , 6 9 8 , 8 4 5 79 6 40 , 3 6 8 , 5 7 5 7,4 1 8 , 6 1 4 1, 7 1 8 , 1 9 5 8, 6 6 6 , 4 9 7 8, 5 2 5 , 3 8 9 40 7 57 , 4 4 5 , 0 5 8 10 , 5 5 6 , 7 9 4 2, 4 4 5 , 0 1 6 12 , 3 3 2 , 5 4 9 12 , 1 3 1 , 7 5 0 57 8 1, 4 3 3 , 4 9 8 26 3 , 4 3 7 61 , 0 1 4 30 7 , 7 4 9 30 2 , 7 3 9 14 5, 4 3 3 , 7 6 5 99 8 , 5 7 4 23 1 , 2 7 6 1, 1 6 6 , 5 4 4 1, 1 4 7 , 5 5 0 55 11 , 7 0 9 , 8 5 8 2,1 5 1 , 9 4 4 49 8 , 4 0 3 2, 5 1 3 , 9 2 2 2,4 7 2 , 9 9 0 11 8 9, 3 1 5 , 1 1 1 1, 7 1 1 , 8 5 7 39 6 , 4 7 6 1, 9 9 9 , 8 0 8 1, 9 6 7 , 2 4 7 94 29 , 8 4 6 , 7 8 1 5, 8 5 , 0 0 3 1, 2 7 0 , 3 5 9 6, 4 0 7 , 6 3 4 6,3 0 3 , 3 0 4 30 1 4, 8 8 9 , 1 6 9 89 8 , 4 9 2 20 8 , 0 9 6 1, 0 4 9 , 6 2 8 1, 0 3 2 , 5 3 8 49 25 0 , 7 2 9 , 2 0 1 4, 2 1 1 , 2 2 7 , 9 9 3 7 7 9 , 5 7 3 , 3 9 6 1 8 0 , 5 5 3 , 7 9 4 9 1 0 , 7 0 5 , 2 1 0 89 5 , 8 7 7 0 4 3 42 , 7 1 9 1 2 3 4 5 6 7 8 9 10 1 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E ' " 10 2 10 3 G E N E R A L P L A N T 10 4 3 8 9 L A N D & L A N D R I G H T S 10 5 3 9 0 S T R U C T U R E S & I M P R O V E M E N T S 10 6 3 9 1 O F F I C E F U R N I T U R E & E Q U I P M E N T 10 7 3 9 2 T R A N S P O R T A T I O N E Q U I P M E N T 10 8 3 9 3 S T O R E S E Q U I P M E N T 10 9 3 9 4 T O O L S , S H O P & G A R A G E E Q U I P M E N T 11 0 3 9 5 L A B O R A T O R Y E Q U I P M E N T 11 1 3 9 6 P O W E R O P E R A T E D E Q U I P M E N T 11 2 3 9 7 C O M M U N I C A T I O N S E Q U I P M E N T 11 3 3 9 8 M I S C E L L A N E O U S E Q U I P M E N T 11 4 11 5 T O T A L G E N E R A L P L A N T 11 6 11 7 T O T A L E L E C T R I C P L A N T I N S E R V I C E 11 8 "0 š : ( ' m Il . I I X ig i ; l ß ~ ~; . Z ; : -. _ . 0 Z o _ : : . 0 :: : ¡ : ¡ ( " .i ( ' ( ' . . oi ~ ..600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( I ) ( J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 65 1 , 4 5 6 72 , 4 6 3 85 5 , 8 6 0 47 7 , 4 6 3 51 , 4 4 13 0 , 0 8 9 72 , 5 7 4 50 , 6 0 7 53 7 , 0 7 8 4, 5 9 2 , 3 6 6 51 0 , 8 2 2 6, 0 3 3 , 2 9 0 3, 3 6 5 , 8 2 2 36 2 , 6 4 7 91 7 , 0 5 0 51 1 , 5 9 9 35 6 , 7 4 8 3,7 8 6 , 0 7 6 2, 3 4 4 , 5 7 6 26 0 , 7 9 4 3, 0 8 0 , 2 2 2 1, 7 1 8 , 3 7 9 18 5 , 1 4 5 46 8 , 1 8 8 26 1 , 1 9 1 18 2 , 1 3 3 1, 9 3 2 , 9 3 4 3, 3 3 6 , 3 6 5 37 1 , 1 1 4 4, 3 8 3 , 1 9 9 2,4 4 5 , 2 7 8 26 3 , 4 6 4 66 6 , 2 3 9 37 1 , 6 7 8 25 9 , 1 7 8 2, 7 5 0 , 5 9 3 83 , 2 5 6 9, 2 6 1 10 9 , 3 7 9 61 , 0 2 0 6,5 7 5 16 , 6 2 5 9, 2 7 5 6,4 6 8 68 , 6 3 9 31 5 , 5 8 9 35 , 1 0 4 41 4 , 6 1 0 23 1 , 3 0 0 24 , 9 2 1 63 , 0 2 0 35 , 1 5 7 24 , 5 1 6 26 0 , 1 8 0 68 0 , 1 0 0 75 , 6 4 9 89 3 , 9 1 49 8 , 5 6 53 , 7 0 6 13 5 , 8 0 9 75 , 7 6 5 52 , 8 3 2 56 0 , 6 9 3 54 1 , 0 1 4 60 , 1 7 9 71 0 , 7 6 6 39 6 , 5 1 9 42 , 7 2 2 10 8 , 0 3 5 60 , 2 7 0 42 , 0 2 8 44 6 , 0 2 8 1, 7 3 3 , 4 7 8 19 2 , 8 2 0 2, 2 7 7 , 3 8 3 1,2 7 0 , 4 9 5 13 6 , 8 8 8 34 6 , 1 5 8 19 3 , 1 1 3 13 4 , 6 6 2 1, 4 2 9 , 1 2 8 28 3 , 9 5 9 31 , 5 8 6 37 3 , 0 5 6 20 8 , 1 1 8 22 , 4 2 3 56 , 7 0 4 31 , 6 3 4 22 , 0 5 9 23 4 , 1 0 4 24 6 , 3 7 6 , 0 3 3 27 , 4 0 5 , 1 3 1 (3 0 , 8 4 0 , 0 1 9 ) 3 2 3 , 6 8 0 , 2 4 0 1 8 0 , 5 7 3 , 1 3 3 19 , 4 5 5 , 6 4 0 49 , 1 9 8 , 8 4 9 27 , 4 4 6 , 8 1 1 19 , 1 3 9 , 1 9 7 2 0 3 , 1 1 9 , 3 2 7 1 2 3 4 5 6 7 8 9 10 1 . . . T A B L E 1 . E L E C T R I C P L A N T I N S E R V I C E . . . 10 2 10 3 G E N E R A L P L A N T 10 4 3 8 9 L A N D & L A N D R I G H T S 10 5 3 9 0 S T R U C T U R E S & I M P R O V E M E N T S 10 6 3 9 1 O F F I C E F U R N I T U R E & E Q U I P M E N T 10 7 3 9 2 T R A N S P O R T A T I O N E Q U I P M E N T 10 8 3 9 3 S T O R E S E Q U I P M E N T 10 9 3 9 4 T O O L S , S H O P & G A R A G E E Q U I P M E N T 11 0 3 9 5 L A B O R A T O R Y E Q U I P M E N T 11 1 3 9 6 P O W E R O P E R A T E D E Q U I P M E N T 11 2 3 9 7 C O M M U N I C A T I O N S E Q U I P M E N T 11 3 3 9 8 M I S C E L L A N E O U S E Q U I P M E N T 11 4 11 5 T O T A L G E N E R A L P L A N T 11 6 11 7 T O T A L E L E C T R I C P L A N T I N S E R V I C E 11 8 -o s : o m Il . I l ) ( ~i ; l ß ~ .. ~ Z ; : 00 _ . 0 Z o . : : . 0 :: : : : ~ ~O o . . oi i i;....600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S W ~ m M M ~ W . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S S T R E E T SE C C U S T D E M A N D C U S T O M E R L I G H T S P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D P- P T D p.P T D (Y ) IN S T A L L A T I O N CU S T P R E M 29 9 , 6 2 3 15 0 , 9 8 2 84 , 2 2 9 15 7 , 5 5 6 29 0 , 4 6 0 11 , 8 4 5 7, 2 3 2 2, 1 1 2 , 1 5 7 1, 0 6 4 , 3 3 0 59 3 , 7 6 3 1, 1 1 0 , 6 7 0 2,0 4 7 , 5 6 8 83 , 5 0 1 50 , 9 7 9 1, 0 7 8 , 3 3 6 54 3 , 3 8 0 30 3 , 1 3 8 56 7 , 0 3 9 1, 0 4 5 , 3 6 1 42 , 6 3 0 26 , 0 2 6 1, 5 3 4 , 4 8 7 77 3 , 2 3 8 43 1 , 3 7 0 80 6 , 9 0 5 1, 4 8 7 , 5 6 3 60 , 6 6 4 37 , 0 3 6 38 , 2 9 2 19 , 2 9 6 10 , 7 6 5 20 , 1 3 6 37 , 1 2 1 1, 5 1 4 92 4 14 5 , 1 4 8 73 , 1 4 1 40 , 8 0 4 76 , 3 2 6 14 0 , 7 1 0 5,7 3 8 3, 5 0 3 31 2 , 7 9 7 15 7 , 6 2 0 87 , 9 3 2 16 4 , 4 8 3 30 3 , 2 3 2 12 , 3 6 6 7, 5 5 0 24 8 , 8 2 8 12 5 , 3 8 6 69 , 9 5 0 13 0 , 8 4 5 24 1 , 2 1 9 9,8 3 7 6, 0 0 6 79 7 , 2 7 5 40 1 , 7 5 2 22 4 , 1 2 7 41 9 , 2 4 4 77 2 , 8 9 5 31 , 5 1 9 19 , 2 4 3 13 0 , 6 0 1 65 , 8 1 1 36 , 7 1 4 68 , 6 7 6 12 6 , 6 0 7 5,1 6 3 3, 1 5 2 11 3 , 3 1 5 , 2 0 6 57 , 1 0 0 , 2 7 7 31 , 8 5 4 , 8 2 1 59 , 5 8 6 , 4 0 2 1 0 9 , 8 5 0 , 0 8 2 4, 4 7 9 , 7 4 8 2, 7 3 4 , 9 5 3 6' .~ :zo ¡: C)U ZZ ¡¡ íL 2 ¡:~5 ff ¡: êi~ -0ii ii¡r I-ií ~ ~~ii 0W ~~ ~ ~ ~ ff ~U ~ Z::(10'" oc(Z 01--0- i-tñ ~ ~ig~: ~¡¡!!:;O :U~:l 11..:l )- ~ ~8 g¡: 06'~fflñlr~~zjf¡:WQ!: ~::::Uci!! 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Larkin, IPC Page 19 of 145 ~l!~~ N ii~ II ;: 8 i It..:i W 0 ,8~;~Q'~1Iï=~~~_ w II W uìii=wc- en:i::Qciæ :J85~~1I faIt Q II ff ~ s~; ii ~ II Q~..o=i..i!Z ~Q.Q.IIZC enoOooZ :i:i:i u:i 0C i! II W i= ,e-II;:~=-!I j ir.. ~.. u;i Cw F ZIt W 0 f2 j! f; .W It z_CD o=i:i....~ T'NM-.LOW..OOo) en æ a:W:J w ~~ ri ItC I- ;: Z~u W ~;¡ ~ I- a:W ~ ~ a: 5 ~C W:JZW ¡¡a: a:W:: ~en:Ju ~a:WzW (Jz ~W(J (J (J (J (J (J (J (J (J (J (J b: b:.. ..b: b:b: b:b: b:Q. a. d. ô.ô. d.a. ci d. c1 a. ri !z.. W ~rii- ~ 1-1-z::z 5 rizi-Wa.w a ::wz ::S:: wi-a.::wwaf! wzSf!:: w~w:J ClWa:J9: !z u~. a: oi ß I- ~ ~ W ß Õ 5 ~:i~~zriCSfienw a. WCl-:Jo::Clal-zli .. IIiioil-¡:a.oiW~Q:J ~ ;¡ §1æ~¡:~g;~w~~ w I-5~~~~æ~g;~5 ~ ~O/uwenwuia:ff:Jir .. a.1-(J:Js.za:Ôo:¡~u C u~~~lt~~o~oo~ b ii ¡t..enol-enl-..a.u"" I- ~.. ..~ ~ ~~~m~~~~~S;~ gC)('("("(V(f(f("C"("(" t-N (" 'V Il m .. 00 0) 0 T' N M ~ Il U) .. ClOOOOOOOOOT'T'T'T'T'T'T'T'T'T' T' T' T' T' T' T' T' T' T' T' T' T' T' T' T' T' T' ...wu ~WIIæ..ZjQ. U ~ ir..w w..CD ~ Exhibit No. 31 Case No. IPC-E-11-08 M. Larkin, IPC Page 20 of 145 1 2 3 4 56 ( A ) 78 A L L O C A T O R 9 11 9 ' " T A B L E 2. A C C U M U L A T E D PR O V I S I O N F O R DE P R E C I A T I O N . . . 12 0 12 1 P R O D U C T I O N P L A N T 12 2 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N P I - S 12 3 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N P I - H 12 4 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N P I - O 12 5 T O T A L P R O D U C T I O N P L A N T 12 6 12 7 T R A N S M I S S I O N P L A N T 12 8 3 5 0 L A N D & L A N D R I G H T S 12 9 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 13 0 3 5 3 S T A T I O N E Q U I P M E N T 13 1 3 5 4 T O W E R S & F I X T U R E S 13 2 3 5 5 P O L E S & F I X T U R E S 13 3 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 13 4 3 5 9 R O A D S & T R A I L S 13 5 T O T A L T R A N S M I S S I O N P L A N T 13 6 13 7 D I S T R I B U T I O N P L A N T 13 8 3 6 0 L A N D & L A N D R I G H T S 13 9 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S 14 0 3 6 2 S T A T I O N E Q U I P M E N T 14 1 3 6 4 P O L E S , T O W E R S & F I X T U R E S 14 2 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S 14 3 3 6 6 U N D E R G R O U N D C O N D U I T 14 4 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 14 5 3 6 8 L I N E T R A N S F O R M E R S 14 6 3 6 9 S E R V I C E S 14 7 3 7 0 M E T E R S M E T E R 14 8 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 14 9 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 15 0 T O T A L D I S T R I B U T I O N P L A N T 15 1 T- 3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 il s : o m Il . I l ) ( ~ i ; ¡ ß ~ N~ Z ; : -' _ . 0 Z o . : : . 0 :: = t = t ~ .. 0 ° - ' tn m i-'-'600 (B ) TO T A L S 49 7 , 5 3 3 , 9 0 2 33 0 , 4 3 8 , 2 2 1 29 , 4 9 8 , 0 3 6 85 7 , 4 7 0 , 1 5 9 5, 0 8 , 9 7 20 , 0 7 9 , 4 4 8 94 , 2 3 6 , 0 3 1 39 , 4 5 8 , 2 7 49 , 2 7 8 , 4 3 6 51 , 2 5 7 , 6 9 9 24 7 , 0 5 9 25 9 , 9 6 5 , 7 9 8 ° 7,9 3 6 , 0 0 9 43 , 4 1 6 , 6 8 1 10 4 , 1 7 7 , 9 5 8 40 , 6 8 3 , 8 3 2 12 , 1 9 0 , 9 7 3 67 , 8 1 6 , 3 8 0 12 7 , 9 7 8 , 0 6 4 35 , 3 4 3 , 9 5 9 38 , 3 3 0 , 4 2 9 2, 0 4 0 , 6 2 3 3, 1 4 8 , 2 4 9 48 3 , 0 6 3 , 1 5 8 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 22 9 , 4 6 7 , 6 1 1 15 2 , 4 0 1 , 4 1 2 26 8 , 0 6 6 , 2 9 1 17 8 , 0 3 6 , 8 0 9 29 , 4 9 8 , 0 3 6 5, 4 0 8 , 6 9 7 20 , 0 7 9 , 4 4 8 94 , 2 2 5 , 6 3 7 39 , 4 5 8 , 4 2 7 49 , 2 7 8 , 2 1 8 51 , 2 5 7 , 1 7 7 24 7 , 0 5 9 10 , 3 9 3 21 8 52 2 1 2 3 4 5 6 7 8 9 11 9 . . . T A B L E 2 - A C 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 . . 12 0 12 1 P R O D U C T I O N P L A N T 12 2 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 12 3 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N 12 4 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N 12 5 T O T A L P R O D U C T I O N P L A N T 12 6 12 7 T R A N S M I S S I O N P L A N T 12 8 3 5 0 L A N D & L A N D R I G H T S 12 9 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 13 0 3 5 3 S T A T I O N E Q U I P M E N T 13 1 3 5 4 T O W E R S & F I X T U R E S 13 2 3 5 5 P O L E S & F I X T U R E S 13 3 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 13 4 3 5 9 R O A D S & T R A I L S 13 5 T O T A L T R A N S M I S S I O N P L A N T 13 6 13 7 D I S T R I B U T I O N P L A N T 13 8 3 6 0 L A N D & L A N D R I G H T S 13 9 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S 14 0 3 6 2 S T A T I O N E Q U I P M E N T 14 1 3 6 4 P O L E S , T O W E R S & F I X T U R E S 14 2 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S 14 3 3 6 6 U N D E R G R O U N D C O N D U I T 14 4 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 14 5 3 6 8 L I N E T R A N S F O R M E R S 14 6 3 6 9 S E R V I C E S 14 7 3 7 0 M E T E R S M E T E R 14 8 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 14 9 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 15 0 T O T A L D I S T R I B U T I O N P L A N T 15 1 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l U l l E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A U Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) PI - S PI - H PI - O T- 3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 -o S : 0 m D1 ' D I X ~i ; g ¡ § : I\ ~ Z ; : I\ _ . 0 Z o _ : : . 0 : : ¡ : ¡ W .. 0 0 . . 01 m i....600 (I ) o 7, 9 1 6 , 9 6 3 42 , 8 5 7 , 5 1 8 o 19 , 0 4 7 55 9 , 1 6 3 61 , 5 4 1 , 1 9 3 22 , 6 6 4 , 4 8 7 3,0 6 0 , 2 1 6 34 , 7 3 8 , 3 2 8 34 , 3 3 2 , 2 9 7 12 , 6 4 3 , 9 5 2 1, 7 0 7 , 2 1 8 19 , 3 7 9 , 6 4 7 60 2 , 9 2 4 37 1 , 9 9 5 73 6 , 8 3 1 4, 5 2 9 , 8 8 6 (0 ) (Q ) (R ) (P ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 15 , 2 7 4 , 3 2 6 8 , 5 2 1 , 1 6 6 5 , 9 4 1 , 9 7 5 6 3 , 0 6 0 , 6 3 9 1 I D A H O P O W E R C O M P A N Y 2 B E F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N 3 C L A S S C O S T O F S E R V I C E S T U D Y 4 F O R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 F U N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S 6 ( A ) ( S ) ( T ) ( U ) ( V ) ( W ) ( X ) ( Y ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . 8 A L L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S S T R E E T I N S T A L L A T I O N 9 S E C C U S T D E M A N D C U S T O M E R L I G H T S C U S T P R E M 11 9 ' " T A B L E 2 . A C C U M U L A T E D PR O V I S I O N F O R DE P R E C I A T I O N . . 12 0 12 1 P R O D U C T I O N P L A N T 12 2 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N P I - S 12 3 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N P I - H 12 4 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N P I - O 12 5 T O T A L P R O D U C T I O N P L A N T 12 6 12 7 T R A N S M I S S I O N P L A N T 12 8 3 5 0 L A N D & L A N D R I G H T S 12 9 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 13 0 3 5 3 S T A T I O N E Q U I P M E N T 13 1 3 5 4 T O W E R S & F I X T U R E S 13 2 3 5 5 P O L E S & F I X T U R E S 13 3 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 13 4 3 5 9 R O A D S & T R A I L S 13 5 T O T A L T R A N S M I S S I O N P L A N T 13 6 13 7 D I S T R I B U T I O N P L A N T 13 8 3 6 0 L A N D & L A N D R I G H T S D 3 6 0 N 13 9 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S D 3 6 1 N 14 0 3 6 2 S T A T I O N E Q U I P M E N T D 3 6 2 N 14 1 3 6 4 P O L E S , T O W E R S & F I X T U R E S 0 3 6 4 4 , 9 4 3 , 6 2 1 2 , 7 5 7 , 9 2 3 14 2 3 6 5 O V E R H E A D CO N D U C T O R S & DE V I C E S 0 3 6 5 3 , 2 1 1 , 6 8 2 1 , 7 9 1 , 7 1 7 14 3 3 6 6 U N D E R G R O U N D C O N D U I T 0 3 6 6 4 , 2 9 2 , 1 9 8 2 , 3 9 4 , 5 1 0 14 4 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 0 3 6 7 5 , 8 8 5 , 2 7 3 3 , 2 8 3 , 2 4 7 14 5 3 6 8 L I N E T R A N S F O R M E R S 0 3 6 8 3 5 , 1 7 9 , 9 5 8 14 6 3 6 9 S E R V I C E S S E R V I C E 3 5 , 3 4 3 , 9 5 9 14 7 3 7 0 M E T E R S M E T E R 3 8 , 3 3 0 , 4 2 9 14 8 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 2 , 0 4 0 , 6 2 3 14 9 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 3 , 1 4 8 , 2 4 9 15 0 T O T A L D I S T R I B U T I O N P L A N T 15 1 "t š : ( ) m Il , I I X ~i ; g ¡ ~ I' ~ Z ; : (¡ _ . 0 Z o - ~ . 0 :: = t = t w ~( ) ( ) . . 01 ~ ..600 T- 3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 1 2 3 4 56 ( A ) 78 A L L O C A T O R 9 11 9 . . . T A B L E 2 - A C 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 " 12 0 12 1 P R O D U C T I O N P L A N T 12 2 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N P I - S 12 3 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N P I - H 12 4 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N P I . O 12 5 T O T A L P R O D U C T I O N P L A N T 12 6 12 7 T R A N S M I S S I O N P L A N T 12 8 3 5 0 L A N D & L A N D R I G H T S 12 9 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 13 0 3 5 3 S T A T I O N E Q U I P M E N T 13 1 3 5 4 T O W E R S & F I X T U R E S 13 2 3 5 5 P O L E S & F I X T U R E S 13 3 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 13 4 3 5 9 R O A D S & T R A I L S 13 5 T O T A L T R A N S M I S S I O N P L A N T 13 6 13 7 D I S T R I B U T I O N P L A N T 13 8 3 6 0 L A N D & L A N D R I G H T S 13 9 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S 14 0 3 6 2 S T A T I O N E Q U I P M E N T 14 1 3 6 4 P O L E S , T O W E R S & F I X T U R E S 14 2 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S 14 3 3 6 6 U N D E R G R O U N D C O N D U I T 14 4 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 14 5 3 6 8 L I N E T R A N S F O R M E R S 14 6 3 6 9 S E R V I C E S 14 7 3 7 0 M E T E R S M E T E R 14 8 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 14 9 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 15 0 T O T A L D I S T R I B U T I O N P L A N T 15 1 -o 3 : n m Ql ' Q l X ~i ; l ß § : I\ ~ Z ; : ~ - ' 0 Z sa . : : : . 9 .. = t - 0 ( ¡ ~n n . . 01 m i....600 T.3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T.3 5 9 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (2 ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - , . . . . . . 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A D D I T I O N S & DE L E T I O N S T O RA T E BA S E * * * 18 1 18 2 N E T E L E C T R I C P L A N T I N S E R V I C E 18 3 L E S S : 18 4 2 5 2 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 18 5 P O W E R S U P P L Y 18 6 O T H E R 18 7 T O T A L C U S T A D V F O R C O N S T R U C T I O N 18 8 18 9 A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 0 1 9 0 A D I T . C U S T A D V A N C E R E L A T E D C U S T A D V 19 1 A D I T - O T H E R P 1 1 1 P 19 2 2 8 1 A C C E L E R A T E D A M O R T I Z A T I O N P 1 1 1 P 19 3 2 8 2 O T H E R P R O P E R T Y P 1 1 1 P 19 4 2 8 3 O T H E R P 1 1 1 P 19 5 T O T A L A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 6 19 7 N E T E L E C T R I C P L A N T I N S E R V I C E 19 8 A D D : 19 9 W O R K I N G C A P I T A L 20 0 1 5 1 F U E L I N V E N T O R Y 20 1 1 5 4 P L A N T M A T E R I A L S & S U P P L I E S 20 2 P R O D U C T I O N . G E N E R A L 20 3 T R A N S M I S S I O N - G E N E R A L 20 4 D I S T R I B U T I O N - G E N E R A L 20 5 O T H E R - U N C L A S S I F I E D 20 6 T O T A L AC C O U N T 1 5 4 20 7 1 6 5 P R E P A I D I T E M S 20 8 A D V A L O R E M T A X E S 20 9 O T H E R P R O D - R E L A T E D P P 21 0 I N S U R A N C E 21 1 P E N S I O N E X P E N S E 21 2 P R E P A I D R E T I R E E B E N E F I T S 21 3 M I S C P R E P A Y M E N T S 21 4 T O T A L AC C O U N T 1 6 5 21 5 W O R K I N G C A S H A L L O W A N C E 21 6 21 7 "' š : ~ m ~. ~ 9 Š - N E T E L E C T R I C P L A N T I N S E R V I C E ro i ; r o ë ' W~ Z ; : .. _ . 0 z a. : J : . ! ' .. : ¡ " ' w .i o o . . 01 ~ ..600 TO T A L W O R K I N G C A P I T A L (A ) AL L O C A T O R I K W H . S I PI . S H O T- P L T D3 6 0 1 P1 LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R O& M - T 2, 4 8 8 , 7 9 5 , 5 3 4 3 7 1 , 2 3 5 , 9 1 0 1 4 6 , 4 8 8 , 8 8 7 4 3 3 , 6 8 1 , 3 9 5 0 0 0 0 17 , 2 4 1 , 2 7 9 17 , 2 4 1 , 2 7 9 0 0 0 (6 , 1 1 1 , 8 6 7 ) (1 5 , 2 0 3 , 1 5 3 ) (2 , 8 2 5 , 1 4 2 ) (6 5 4 , 3 2 0 ) (3 , 3 0 0 , 3 5 8 ) 28 0 , 0 9 3 , 0 7 8 52 , 0 4 8 , 5 9 1 12 , 0 5 4 , 7 6 0 60 , 8 0 3 , 6 6 9 18 , 5 9 2 , 3 6 5 3, 4 5 4 , 9 4 6 80 0 , 1 8 6 4, 0 3 6 , 1 0 1 27 7 , 3 7 0 , 4 2 3 52 , 6 7 8 , 3 9 5 12 , 2 0 0 , 6 2 7 61 , 5 3 9 , 4 1 2 2, 1 9 4 , 1 8 3 , 8 3 1 3 1 8 , 5 5 7 , 5 1 5 1 3 4 , 2 8 8 , 2 6 1 3 7 2 , 1 4 1 , 9 8 3 24 , 3 5 0 , 1 2 1 24 , 3 5 0 , 1 2 1 13 , 5 0 0 , 1 9 8 5, 6 2 5 , 5 1 5 1, 3 0 2 , 9 0 2 6,5 7 1 , 7 8 1 12 , 5 4 4 , 1 8 9 13 , 2 3 9 , 4 3 7 4, 7 1 5 , 4 4 6 86 6 , 5 6 7 20 0 , 7 0 2 1, 0 1 2 , 3 3 2 43 , 9 9 9 , 2 6 9 (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . * P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 61 3 , 2 6 2 , 3 4 5 30 , 5 0 5 (3 , 2 4 6 , 6 2 1 ) (1 5 5 ) 59 , 8 1 3 , 6 5 9 2, 8 5 2 3,9 7 0 , 3 8 5 18 9 60 , 5 3 7 , 4 2 3 2, 8 8 7 55 2 , 7 2 4 , 9 2 2 27 , 6 1 8 12 , 5 4 3 , 5 9 1 59 8 99 5 , 8 4 9 47 68 , 3 4 9 , 3 9 0 6 , 4 9 2 , 0 8 2 1 , 5 0 3 , 6 0 4 3 1 , 9 3 4 , 2 3 4 13 , 5 3 9 , 4 4 0 64 6 56 6 , 2 6 4 , 3 6 2 28 , 2 6 4 2, 2 6 2 , 5 3 3 , 2 2 1 3 2 5 , 0 4 9 , 5 9 7 1 3 5 , 7 9 1 , 8 6 5 4 0 4 , 0 7 6 , 2 1 6 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L 1 l 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T 1 2 3 4 5 6 7 8 9 18 0 . . . T A B L E 3 - A D D I T I O N S & D E L E T I O N S T O R A T E B A S E ' . . 18 1 18 2 N E T E L E C T R I C P L A N T I N S E R V I C E 18 3 L E S S : 18 4 2 5 2 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 18 5 P O W E R S U P P L Y 18 6 O T H E R 18 7 T O T A L C U S T A D V F O R C O N S T R U C T I O N 18 8 18 9 A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 0 1 9 0 A D I T - C U S T A D V A N C E R E L A T E D C U S T A D V 19 1 A D I T - O T H E R P 1 1 1 P 19 2 2 8 1 A C C E L E R A T E D AM O R T I Z A T I O N P 1 1 1 P 19 3 2 8 2 O T H E R P R O P E R T Y P 1 1 1 P 19 4 2 8 3 O T H E R P 1 1 1 P 19 5 T O T A L A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 6 19 7 N E T E L E C T R I C P L A N T I N S E R V I C E 19 8 A D D : 19 9 W O R K I N G C A P I T A L 20 0 1 5 1 F U E L I N V E N T O R Y 20 1 1 5 4 P L A N T M A T E R I A L S & S U P P L I E S 20 2 P R O D U C T I O N - G E N E R A L 20 3 T R A N S M I S S I O N - G E N E R A L 20 4 D I S T R I B U T I O N - G E N E R A L 20 5 O T H E R - U N C L A S S I F I E D 20 6 T O T A L AC C O U N T 1 5 4 20 7 1 6 5 P R E P A I D I T E M S 20 8 A D V A L O R E M T A X E S 20 9 O T H E R P R O D - R E L A T E D P P 21 0 I N S U R A N C E 21 1 P E N S I O N E X P E N S E 21 2 P R E P A I D R E T I R E E B E N E F I T S 21 3 M I S C P R E P A Y M E N T S 21 4 T O T A L AC C O U N T 1 6 5 21 5 W O R K I N G C A S H A L L O W A N C E 21 6 21 7 "0 s : ( ' m ~ . m 9 Š o N E T E L E C T R I C P L A N T I N S E R V I C E (1 i ; ( 1 õ ' w~ Z ; : I' _ . 0 Z 9, _ : : : . t i .. = e " O w ." ( ) ( ) . . 01 i mI....b00 (A ) I K W H - S I PI - S H O T- ~ D3 6 0 1 'P LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R O& M - T TO T A L W O R K I N G C A P I T A L (I ) (0 ) (P ) (a ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 18 9 , 3 6 9 , 7 9 4 26 , 1 3 3 , 7 4 4 (3 0 , 8 4 0 , 0 1 9 ) 1 9 3 , 4 8 8 , 9 4 9 1 0 7 , 9 4 2 , 6 5 8 12 , 7 2 1 , 9 0 0 32 , 6 8 0 , 1 0 2 18 , 2 3 1 , 4 1 4 12 , 7 1 3 , 1 2 1 1 3 4 , 9 2 1 , 0 5 0 6, 9 3 7 , 5 5 0 3,8 7 0 , 2 8 6 6, 9 3 7 , 5 5 0 3, 8 7 0 , 2 8 6 (2 , 4 5 9 , 2 9 5 ) (1 , 3 7 1 , 9 7 9 ) (8 0 7 , 7 7 8 ) (1 4 , 4 6 7 ) (1 , 1 7 3 , 0 0 4 ) (6 5 4 , 3 9 0 ) (7 0 , 5 0 6 ) (1 7 8 , 2 9 5 ) (9 9 , 4 6 6 ) (6 9 , 3 6 0 ) (7 3 6 , 0 9 6 ) 14 , 8 8 1 , 9 8 4 26 6 , 5 2 4 21 , 6 1 0 , 6 6 6 12 , 0 5 6 , 0 5 2 1, 2 9 8 , 9 6 5 3, 2 8 4 , 7 8 5 1,8 3 2 , 4 9 9 1, 2 7 7 , 8 3 8 13 , 5 6 1 , 3 5 9 98 7 , 8 5 5 17 , 6 9 2 1,4 3 4 , 5 0 0 80 0 , 2 7 2 86 , 2 2 4 21 8 , 0 4 2 12 1 , 6 4 0 84 , 8 2 2 90 0 , 1 9 3 15 , 0 6 2 , 0 6 0 26 9 , 7 5 0 19 , 4 1 2 , 8 6 7 10 , 8 2 9 , 9 5 4 1, 3 1 4 , 6 8 3 3, 3 2 4 , 5 3 2 1,8 5 4 , 6 7 3 1, 2 9 3 , 3 0 0 13 , 7 2 5 , 4 5 6 17 4 , 3 0 7 , 7 3 3 25 , 8 6 3 , 9 9 4 (3 0 , 8 4 0 , 0 1 9 ) 1 6 7 , 1 3 8 , 5 3 1 93 , 2 4 2 , 4 1 8 11 , 4 0 7 , 2 1 7 29 , 3 5 5 , 5 7 1 16 , 3 7 6 , 7 4 1 11 , 4 1 9 , 8 2 1 1 2 1 , 1 9 5 , 5 9 5 2, 2 1 0 , 9 7 1 27 3 , 8 6 9 24 5 , 9 3 3 30 , 4 6 3 2, 9 0 4 , 6 9 6 35 9 , 8 0 0 17 4 , 5 9 4 21 , 6 2 7 1,6 2 0 , 4 5 7 20 0 , 7 2 4 44 1 , 5 0 9 54 , 6 8 9 24 6 , 3 0 7 30 , 5 1 0 17 1 , 7 5 5 21 , 2 7 5 1, 8 2 2 , 7 8 6 22 5 , 7 8 6 2, 4 8 4 , 8 4 0 27 6 , 3 9 6 3, 2 6 4 , 4 9 6 1,8 2 1 , 1 8 1 19 6 , 2 2 1 49 6 , 1 9 8 27 6 , 8 1 6 19 3 , 0 2 9 2, 0 4 8 , 5 7 2 17 6 , 7 9 2 , 5 7 3 26 , 1 4 0 , 3 9 0 (3 0 , 8 4 0 , 0 1 9 ) 1 7 0 , 4 0 3 , 0 2 7 9 5 , 0 6 3 , 5 9 9 1 1 , 6 0 3 , 4 3 8 2 9 , 8 5 1 , 7 6 8 1 6 , 6 5 3 , 5 5 7 1 1 , 6 1 2 , 8 5 0 1 2 3 , 2 4 4 , 1 6 7 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S ~ m M M ~ . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R 1 2 3 4 5 6 7 8 9 18 0 . . . T A B L E 3 - A D D I T O N S & D E L E T I O N S T O R A T E B A S E ' . . 18 1 18 2 N E T E L E C T R I C P L A N T I N S E R V I C E 18 3 L E S S : 18 4 2 5 2 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 18 5 P O W E R S U P P L Y 18 6 O T H E R 18 7 T O T A L C U S T A D V F O R C O N S T R U C T I O N 18 8 18 9 A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 0 1 9 0 A D I T - C U S T A D V A N C E R E L A T E D C U S T A D V 19 1 A D I T - O T H E R P 1 1 1 P 19 2 2 8 1 A C C E L E R A T E D AM O R T I Z A T I O N P 1 1 1 P 19 3 2 8 2 O T H E R P R O P E R T Y P 1 1 1 P 19 4 2 8 3 O T H E R P 1 1 1 P 19 5 T O T A L AC C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 6 19 7 N E T E L E C T R I C P L A N T I N S E R V I C E 19 8 A D D : 19 9 W O R K I N G C A P I T A L 20 0 1 5 1 F U E L I N V E N T O R Y 20 1 1 5 4 P L A N T M A T E R I A L S & S U P P L I E S 20 2 P R O D U C T I O N - G E N E R A L 20 3 T R A N S M I S S I O N - G E N E R A L 20 4 D I S T R I B U T I O N - G E N E R A L 20 5 O T H E R - U N C L A S S I F I E D 20 6 T O T A L A C C O U N T 1 5 4 20 7 1 6 5 P R E P A I D I T E M S 20 8 A D V A L O R E M T A X E S 20 9 O T H E R P R O D . R E L A T E D P P 21 0 I N S U R A N C E 21 1 P E N S I O N E X P E N S E 21 2 P R E P A I D R E T I R E E B E N E F I T S 21 3 M I S C P R E P A Y M E N T S 21 4 T O T A L A C C O U N T 1 6 5 21 5 W O R K I N G C A S H A L L O W A N C E 21 6 21 7 "" s : ~ m ~ . ~ 9 Š - N E T E L E C T R I C P L A N T I N S E R V I C E CD i ; C D t ; wx - Z ; : w - ' 0 z a. : : : . 9 .. = t j " ' t : W ", ( ) ( ) . . 01 r ' i....600 (A ) rK W H - S 1 PI - S H O T- ¡ ; "õ P1 1 0 P LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R O& M - T TO T A L W O R K I N G C A P I T A L (X ) ( Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 75 , 2 6 9 , 0 8 9 37 , 3 2 3 , 2 2 8 20 , 8 2 1 , 6 9 8 22 , 7 3 5 , 2 8 3 68 , 7 4 1 , 1 3 9 1,2 1 8 , 1 8 9 62 5 , 1 5 3 2, 2 8 0 , 8 5 8 1, 2 7 2 , 4 3 4 2,8 4 3 , 0 8 6 39 , 4 7 9 (2 , 4 1 3 ) 2, 2 8 0 , 8 5 8 1,2 7 2 , 4 3 4 2,8 4 3 , 0 8 6 39 , 4 7 9 (2 , 4 1 3 ) (8 0 8 , 5 4 2 ) (4 5 1 , 0 6 5 ) (1 , 0 0 7 , 8 4 7 ) (1 3 , 9 9 5 ) 85 6 (4 1 0 , 6 5 0 ) (2 0 6 , 9 2 9 ) (1 1 5 , 4 4 1 ) (2 1 5 , 9 3 9 ) (3 9 8 , 0 9 2 ) (1 6 , 2 3 4 ) (9 , 9 1 1 ) 7,5 6 5 , 5 4 4 3, 8 1 2 , 3 2 7 2, 1 2 6 , 8 0 2 3,9 7 8 , 3 1 5 7, 3 3 4 , 1 9 3 29 9 , 0 9 2 18 2 , 6 0 0 50 2 , 1 9 5 25 3 , 0 5 9 14 1 , 1 7 6 26 4 , 0 7 7 48 6 , 8 3 8 19 , 8 5 4 12 , 1 2 1 7,6 5 7 , 0 8 9 3, 0 4 9 , 9 1 6 1,7 0 1 , 4 7 2 3,0 1 8 , 6 0 7 7,4 2 2 , 9 3 9 28 8 , 7 1 7 18 5 , 6 6 5 67 , 6 1 2 , 0 0 0 31 , 9 9 2 , 4 5 4 17 , 8 4 7 , 7 9 2 16 , 8 7 3 , 5 9 1 61 , 3 1 8 , 1 9 9 88 9 , 9 9 4 44 1 , 9 0 1 1, 0 1 6 , 8 8 7 12 5 , 9 6 0 24 , 5 4 3 3, 0 4 0 51 2 , 4 1 6 63 , 4 7 2 28 5 , 8 6 4 35 , 4 1 0 53 4 , 7 2 6 66 , 2 3 6 98 5 , 7 9 1 12 2 , 1 0 8 40 , 2 0 1 4,9 8 0 1, 1 4 2 , 8 4 7 57 5 , 8 8 8 32 1 , 2 7 4 60 0 , 9 6 2 1, 1 0 7 , 8 9 9 45 , 1 8 1 27 , 5 8 4 68 , 7 5 4 , 8 4 7 3 2 , 5 6 8 , 3 4 3 18 , 1 6 9 , 0 6 6 1 7 , 4 7 4 , 5 5 3 6 2 , 4 2 6 , 0 9 9 93 5 , 1 7 4 46 9 , 4 8 5 1 2 3 4 5 6 7 8 9 18 0 . . . T A B L E 3 - A D D I T I O N S & D E L E T I O N S T O R A T E B A S E ' . . 18 1 18 2 N E T E L E C T R I C P L A N T I N S E R V I C E 18 3 L E S S : 18 4 2 5 2 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 18 5 P O W E R S U P P L Y 18 6 O T H E R 18 7 T O T A L C U S T A D V F O R C O N S T R U C T I O N 18 8 18 9 A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 0 1 9 0 A D I T - C U S T A D V A N C E R E L A T E D C U S T A D V 19 1 A D I T - O T H E R P 1 1 1 P 19 2 2 8 1 A C C E L E R A T E D A M O R T I Z A T I O N P 1 1 1 P 19 3 2 8 2 O T H E R P R O P E R T Y P 1 1 1 P 19 4 2 8 3 O T H E R P 1 1 1 P 19 5 T O T A L AC C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 6 19 7 N E T E L E C T R I C P L A N T I N S E R V I C E 19 8 A D D : 19 9 W O R K I N G C A P I T A L 20 0 1 5 1 F U E L I N V E N T O R Y 20 1 1 5 4 P L A N T M A T E R I A L S & S U P P L I E S 20 2 P R O D U C T I O N - G E N E R A L 20 3 T R A N S M I S S I O N - G E N E R A L 20 4 D I S T R I B U T I O N - G E N E R A L 20 5 O T H E R - U N C L A S S I F I E D 20 6 T O T A L AC C O U N T 1 5 4 20 7 1 6 5 P R E P A I D I T E M S 20 8 A D V A L O R E M T A X E S 20 9 O T H E R P R O D - R E L A T E D P P 21 0 I N S U R A N C E 21 1 P E N S I O N E X P E N S E 21 2 P R E P A I D R E T I R E E B E N E F I T S 21 3 M I S C P R E P A Y M E N T S 21 4 T O T A L AC C O U N T 1 6 5 21 5 W O R K I N G C A S H A L L O W A N C E 21 6 21 7 "t s : t Y m ~' ~ 9 Š - N E T E L E C T R I C P L A N T I N S E R V I C E CD i ; C D 6 ' w~ Z ; : .i _ . 0 Z 0. : : ' 0 :: = t = t w .i O O . . U1 m ~..g (A ) AL L O C A T O R I K W H - S I PI - S H O T- P i i5P1 LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R O& M - T TO T A L W O R K I N G C A P I T A L ID A H O . P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B U C U n U n E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C n O N A U Z A n O N A N D C L A S S I F I C A n O N O F C O S T S (Z ) ( A A ) ( A B ) ( A G ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - , . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 18 0 * * * T A B L E 3 . A D D I T I O N S & DE L E T I O N S T O RA T E BA S E * * * 18 1 18 2 N E T E L E C T R I C P L A N T I N S E R V I C E 18 3 L E S S : 18 4 2 5 2 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 18 5 P O W E R S U P P L Y 18 6 O T H E R 18 7 T O T A L C U S T A D V F O R C O N S T R U C T I O N 18 8 18 9 A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 0 1 9 0 A D I T - C U S T A D V A N C E R E L A T E D C U S T A D V 19 1 A D I T - O T H E R P 1 1 1 P 19 2 2 8 1 A C C E L E R A T E D A M O R T I Z A T I O N P 1 1 1 P 19 3 2 8 2 O T H E R P R O P E R T Y P 1 1 1 P 19 4 2 8 3 O T H E R P 1 1 1 P 19 5 T O T A L A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S 19 6 19 7 N E T E L E C T R I C P L A N T I N S E R V I C E 19 8 A D D : 19 9 W O R K I N G C A P I T A L 20 0 1 5 1 F U E L I N V E N T O R Y 20 1 1 5 4 P L A N T M A T E R I A L S & S U P P L I E S 20 2 P R O D U C T I O N - G E N E R A L 20 3 T R A N S M I S S I O N - G E N E R A L 20 4 D I S T R I B U T I O N . G E N E R A L 20 5 O T H E R . U N C L A S S I F I E D 20 6 T O T A L AC C O U N T 1 5 4 20 7 1 6 5 P R E P A I D I T E M S 20 8 A D V A L O R E M T A X E S 20 9 O T H E R P R O D - R E L A T E D P P 21 0 I N S U R A N C E 21 1 P E N S I O N E X P E N S E 21 2 P R E P A I D R E T I R E E B E N E F I T S 21 3 M I S C P R E P A Y M E N T S 21 4 T O T A L A C C O U N T 1 6 5 21 5 W O R K I N G C A S H A L L O W A N C E 21 6 21 7 iJ s : ( ' m ~ . ~ 9 Š - N E T E L E C T R I C P L A N T I N S E R V I C E (1 i ; ( 1 õ ' w~ z ; : 01 - , o z 9. . : : : . 9 .. = t i J w '¡ O O . . 01 m ~..b00 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l 1 0 N A L l Z A l 1 0 N A N D C L A S S I F I C A l 1 0 N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S - - - - (A ) AL L O C A T O R DE M A N D EN E R G Y C U S T O M E R R E V E N U E rl ( w H ~ s l PI - S H O T- ¡ ; i5P1 LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R LA B O R O& M - T TO T A L W O R K I N G C A P I T A L (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 56 ( A ) ( B ) 7 T O T A L S 8 A L L O C A T O R 9 22 0 . . . T A B L E 3 . A D D I T O N S & D E L E T I O N S T O R A T E B A S E ' . . 22 1 22 2 N E T E L E C T R I C P L A N T I N S E R V I C E 22 3 A D D : 22 4 1 0 5 P L A N T H E L D F O R F U T U R E U S E 22 5 H Y D R A U L I C P R O D U C T I O N 22 6 T R A N S L A N D & L A N D R I G H T S 22 7 T R A N S S T R U C T U R E S & I M P R O V E M E N T S 22 8 T R A N S S T A T I O N E Q U I P M E N T 22 9 D I S T L A N D & L A N D R I G H T S 23 0 D I S T S T R U C T U R E S & I M P R O V E M E N T S 23 1 G E N L A N D & L A N D R I G H T S 23 2 G E N S T R U C T U R E S & I M P R O V E M E N T S 23 3 T O T A L P L A N T H E L D F O R F U T U R E U S E 23 4 23 5 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T I D 3 6 0 1 I 23 6 23 7 D E F E R R E D P R O G R A M S 23 8 1 8 2 / C O N S E R V A T I O N P R O G R A M S 23 9 I D A H O D E F E R R E D C O N S E R V A T I O N 24 0 O R E G O N D E F E R R E D C O N S E R V A T I O N 24 1 O T H E R D E F E R R E D C O N S E R V A T I O N 24 2 T O T A L C O N S E R V A T I O N 24 3 1 8 2 / M I S C . O T H E R R E G U L A T O R Y A S S E T S 24 4 O T H E R 24 5 Z G A A R C H I T E C T S & P L A N N E R S 24 6 P E N S I O N D E F E R R A L . O P U C O R D E R U E 2 24 7 P R O F E S S I O N A L F E E S 24 8 I N C R E M E N T A L S E C U R I T Y C O S T S 24 9 G R I D W E S T - F E R C 25 0 T O T A L O T H E R R E G A S S E T S 25 1 1 8 6 / M I S C . O T H E R D E F E R R E D P R O G R A M S I T - P L T I 25 2 T O T A L D E F E R R E D P R O G R A M S 25 3 25 4 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 25 5 1 2 3 I N V E S T M E N T I N I E R C O 25 6 1 8 6 P R E P A I D C O A L R O Y A L T I E S 25 7 2 3 3 N O T E S P A Y A B L E T O S U B S I D I A R Y -0 š : ~ m T O T A L S U B S I D I A R Y R A T E B A S E ~ ; " ~ 9 Š - ~ ~ ~ o g T O T A L C O M B I N E D R A T E B A S E OJ - ' 0 Z o . : : , 0 :: = t = t ~ ~( ) ( ) . . 01 m i....bCO PI - H T- 3 5 0 T- 3 5 2 T- 3 5 3 D3 6 0 NO N E P- P T D p. P T D PI - S H O KW H - T 1 L A B O R T.P L T NO N E T.P L T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U n L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N c n O N A L I Z A n O N A N D C L A S S I F I C A n O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N . - . - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 2, 2 6 2 , 5 3 3 , 2 2 1 3 2 5 , 0 4 9 , 5 9 7 1 3 5 , 7 9 1 , 8 6 5 4 0 4 , 0 7 6 , 2 1 6 56 6 , 2 6 4 , 3 6 2 28 , 2 6 4 1, 1 3 6 , 3 2 9 1, 1 3 6 , 3 2 9 1, 9 2 8 , 1 7 8 3,2 2 6 , 1 1 5 59 2 , 8 7 0 13 7 , 3 1 2 69 2 , 5 9 6 68 1 , 3 1 9 32 6,2 9 0 , 6 2 3 59 2 , 8 7 0 13 7 , 3 1 2 69 2 , 5 9 6 1, 8 1 7 , 6 4 8 32 (1 3 , 2 5 4 ) 1,3 2 3 , 1 6 1 17 5 , 6 3 8 63 , 6 9 4 20 5 , 1 8 2 17 3 , 2 6 8 12 10 6 , 8 8 6 10 6 , 8 8 1 5 1, 4 3 0 , 0 4 7 78 7 , 9 0 2 78 7 , 8 6 5 38 2,2 1 7 , 9 5 0 17 5 , 6 3 8 63 , 6 9 4 20 5 , 1 8 2 1, 0 6 8 , 0 1 4 54 71 , 6 3 1 , 0 6 5 71 , 6 3 1 , 0 6 5 1, 3 3 1 , 6 2 0 1,3 3 1 , 6 2 0 11 , 9 1 5 , 1 8 8 11 , 9 1 5 , 1 8 8 84 , 8 7 7 , 8 7 3 84 , 8 7 7 , 8 7 3 2, 3 5 5 , 9 0 6 , 4 1 2 3 2 5 , 8 1 8 , 1 0 5 1 3 5 , 9 9 2 , 8 7 2 4 8 9 , 8 5 1 , 8 6 7 56 9 , 1 5 0 , 0 2 4 28 , 3 5 0 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T 1 2 3 4 5 6 7 8 9 22 0 . . . T A B L E 3 - A D D I T O N S & D E L E T I O N S T O R A T E B A S E ' . . 22 1 22 2 N E T E L E C T R I C P L A N T I N S E R V I C E 22 3 A D D : 22 4 1 0 5 P L A N T H E L D F O R F U T U R E U S E 22 5 H Y D R A U L I C P R O D U C T I O N 22 6 T R A N S L A N D & L A N D R I G H T S 22 7 T R A N S S T R U C T U R E S & I M P R O V E M E N T S 22 8 T R A N S S T A T I O N E Q U I P M E N T 22 9 D I S T L A N D & L A N D R I G H T S 23 0 D I S T S T R U C T U R E S & I M P R O V E M E N T S 23 1 G E N L A N D & L A N D R I G H T S 23 2 G E N S T R U C T U R E S & I M P R O V E M E N T S 23 3 T O T A L P L A N T H E L D F O R F U T U R E U S E 23 4 23 5 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T 23 6 23 7 D E F E R R E D P R O G R A M S 23 8 1 8 2 / C O N S E R V A T I O N P R O G R A M S 23 9 I D A H O D E F E R R E D C O N S E R V A T I O N 24 0 O R E G O N D E F E R R E D C O N S E R V A T I O N 24 1 O T H E R D E F E R R E D C O N S E R V A T I O N 24 2 T O T A L C O N S E R V A T I O N 24 3 1 8 2 / M I S C . O T H E R R E G U L A T O R Y A S S E T S 24 4 O T H E R 24 5 Z G A A R C H I T E C T S & P L A N N E R S 24 6 P E N S I O N D E F E R R A L . O P U C O R D E R U E 2 24 7 P R O F E S S I O N A L F E E S 24 8 I N C R E M E N T A L S E C U R I T Y C O S T S 24 9 G R I D W E S T . F E R C 25 0 T O T A L O T H E R R E G A S S E T S 25 1 1 8 6 / M I S C . O T H E R D E F E R R E D P R O G R A M S 25 2 T O T A L D E F E R R E D P R O G R A M S 25 3 25 4 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 25 5 1 2 3 I N V E S T M E N T I N I E R C O 25 6 1 8 6 P R E P A I D C O A L R O Y A L T I E S 25 7 2 3 3 N O T E S P A Y A B L E T O S U B S I D I A R Y "' s : ~ m T O T A L S U B S I D I A R Y R A T E B A S E ~. * 9 ~ (1 i ; . . õ ' .. . . 0 _ , ~2 s ~ Z sa . : : : . 9 .. = t " ' w .¡ ( ) ( ) . . 01 m ~..600 TO T A L C O M B I N E D R A T E B A S E (A ) PI . H T. 3 5 0 T. 3 5 2 T. 3 5 3 D3 6 0 NO N E P.P T D P.P T D I D 3 6 0 1 I PI . S H O KW H . T 1 L A B O R T. P L T NO N E T. P L T It ~ p L t I (I ) 17 6 , 7 9 2 , 5 7 3 1, 9 2 8 , 1 5 7 18 7 , 3 7 0 2, 1 1 5 , 5 2 8 (2 , 2 1 3 ) 77 , 2 5 7 77 , 2 5 7 17 8 , 9 8 3 , 1 4 5 (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R J C U S T P R I D I R E C T S E C D M D 26 , 1 4 0 , 3 9 0 (3 0 , 8 4 0 , 0 1 9 ) 1 7 0 , 4 0 3 , 0 2 7 9 5 , 0 6 3 , 5 9 9 1 1 , 6 0 3 , 4 3 8 2 9 , 8 5 1 , 7 6 8 1 6 , 6 5 3 , 5 5 7 1 1 , 6 1 2 , 8 5 0 1 2 3 , 2 4 4 , 1 6 7 21 20 , 8 4 2 24 6 , 1 6 1 13 7 , 3 2 7 20 , 8 6 3 13 7 , 3 2 7 24 6 , 1 6 1 (2 4 6 ) (2 , 9 0 8 ) (1 , 6 2 2 ) 8, 3 2 0 70 , 7 4 5 12 6 , 8 1 2 8, 3 2 0 70 , 7 4 5 12 6 , 8 1 2 14 , 7 9 6 14 , 7 9 6 (1 7 5 ) 4, 5 5 8 4, 5 5 8 37 , 4 1 6 37 , 4 1 6 (4 4 2 ) 4, 5 1 0 4,5 1 0 20 , 8 7 3 20 , 8 7 3 (2 4 7 ) 2, 5 1 6 2, 5 1 6 14 , 5 5 5 14 , 5 5 5 1, 7 5 4 1,7 5 4 15 4 , 4 7 3 15 4 , 4 7 3 (1 7 2 ) (1 , 8 2 5 ) 18 , 6 1 8 18 , 6 1 8 26 , 1 6 9 , 3 2 7 (3 0 , 8 4 0 , 0 1 9 ) 1 7 0 , 7 7 3 , 0 9 2 9 5 , 2 7 0 , 0 4 8 1 1 , 6 2 2 , 6 1 8 2 9 , 8 9 3 , 2 5 2 1 6 , 6 7 6 , 7 0 0 1 1 , 6 2 8 , 9 8 8 1 2 3 , 4 1 5 , 4 3 3 1 2 3 4 5 .6 7 8 9 22 0 . . . T A B L E 3 . A D D I T I O N S & D E L E T I O N S T O R A T E B A S E ' . . 22 1 22 2 N E T E L E C T R I C P L A N T I N S E R V I C E 22 3 A D D : 22 4 1 0 5 P L A N T H E L D F O R F U T U R E U S E 22 5 H Y D R A U L I C P R O D U C T I O N 22 6 T R A N S L A N D & L A N D R I G H T S 22 7 T R A N S S T R U C T U R E S & I M P R O V E M E N T S 22 8 T R A N S S T A T I O N E Q U I P M E N T 22 9 D I S T L A N D & L A N D R I G H T S 23 0 D I S T S T R U C T U R E S & I M P R O V E M E N T S 23 1 G E N L A N D & L A N D R I G H T S 23 2 G E N S T R U C T U R E S & I M P R O V E M E N T S 23 3 T O T A L P L A N T H E L D F O R F U T U R E U S E 23 4 23 5 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T 23 6 23 7 D E F E R R E D P R O G R A M S 23 8 1 8 2 / C O N S E R V A T I O N P R O G R A M S 23 9 I D A H O D E F E R R E D C O N S E R V A T I O N 24 0 O R E G O N D E F E R R E D C O N S E R V A T I O N 24 1 O T H E R D E F E R R E D C O N S E R V A T I O N 24 2 T O T A L C O N S E R V A T I O N 24 3 1 8 2 / M I S C , O T H E R R E G U L A T O R Y A S S E T S 24 4 O T H E R 24 5 Z G A A R C H I T E C T S & P L A N N E R S 24 6 P E N S I O N D E F E R R A L . O P U C O R D E R U E 2 24 7 P R O F E S S I O N A L F E E S 24 8 I N C R E M E N T A L S E C U R I T Y C O S T S 24 9 G R I D W E S T - F E R C 25 0 T O T A L O T H E R R E G A S S E T S 25 1 1 8 6 / M I S C . O T H E R D E F E R R E D P R O G R A M S 25 2 T O T A L D E F E R R E D P R O G R A M S 25 3 25 4 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 25 5 1 2 3 I N V E S T M E N T I N I E R C O 25 6 1 8 6 P R E P A I D C O A L R O Y A L T I E S 25 7 2 3 3 N O T E S P A Y A B L E T O S U B S I D I A R Y "0 s : ~ m T O T A L S U B S I D I A R Y R A T E B A S E ~ . ~ 9 Š - CD i ; 1 % 0 8 ' W~ Z ; : 00 _ . 0 Z o . : : . 0 :: = õ = õ W ". ( ' ( ' . . oi m ~..g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 U l 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l 1 O N U Z A T I O N A N D C L A S S I F I C A l 1 0 N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R TO T A L C O M B I N E D R A T E B A S E (A ) PI - H T- 3 5 0 T- 3 5 2 T- 3 5 3 D3 6 0 NO N E P- P T D P- P T D I D 3 6 0 1 . 1 PI - S H O KW H - T 1 L A B O R T.P L T NO N E T- P L T IT - P L T J KW H - S KW H . S KW H - S 68 , 7 5 4 , 8 4 7 3 2 , 5 6 8 , 3 4 3 1 8 , 1 6 9 , 0 6 6 1 7 , 4 7 4 , 5 5 3 6 2 , 4 2 6 , 0 9 9 86 , 1 7 7 43 , 4 2 5 24 , 2 2 6 45 , 3 1 6 83 , 5 4 2 86 , 1 7 7 43 , 2 5 24 , 2 2 6 45 , 3 1 6 83 , 5 4 2 (1 , 0 1 8 ) (5 1 3 ) (2 8 6 ) (5 3 5 ) 10 , 3 8 6 17 , 5 7 5 9, 8 0 5 5, 3 9 7 84 , 0 9 9 10 , 3 8 6 17 , 5 7 5 9, 8 0 5 5, 3 9 7 84 , 0 9 9 68 , 8 5 0 , 3 9 2 3 2 , 6 2 8 , 8 3 0 1 8 , 2 0 2 , 8 1 0 1 7 , 5 2 4 , 7 3 0 6 2 , 5 9 2 , 7 5 3 (X ) (Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 93 5 , 1 7 4 3, 4 0 7 3, 0 7 (9 8 7 ) (4 0 ) 7, 9 3 6 7, 9 3 6 94 6 , 4 7 7 46 9 , 4 8 5 2,0 8 0 2, 0 8 0 (2 5 ) 22 , 2 5 4 22 , 2 5 4 49 3 , 7 9 4 1 2 3 4 5 6 7 8 9 22 0 . . . T A B L E 3 . A D D I T I O N S & D E L E T I O N S T O R A T E B A S E . . . 22 1 22 2 N E T E L E C T R I C P L A N T I N S E R V I C E 22 3 A D D : 22 4 1 0 5 P L A N T H E L D F O R F U T U R E U S E 22 5 H Y D R A U L I C P R O D U C T I O N 22 6 T R A N S L A N D & L A N D R I G H T S 22 7 T R A N S S T R U C T U R E S & I M P R O V E M E N T S 22 8 T R A N S S T A T I O N E Q U I P M E N T 22 9 D I S T L A N D & L A N D R I G H T S 23 0 D I S T S T R U C T U R E S & I M P R O V E M E N T S 23 1 G E N L A N D & L A N D R I G H T S 23 2 G E N S T R U C T U R E S & I M P R O V E M E N T S 23 3 T O T A L P L A N T H E L D F O R F U T U R E U S E 23 4 23 5 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T 23 6 23 7 D E F E R R E D P R O G R A M S 23 8 1 8 2 / C O N S E R V A T I O N P R O G R A M S 23 9 I D A H O D E F E R R E D C O N S E R V A T I O N 24 0 O R E G O N D E F E R R E D C O N S E R V A T I O N 24 1 O T H E R D E F E R R E D C O N S E R V A T I O N 24 2 T O T A L CO N S E R V A T I O N 24 3 1 8 2 / M I S C . O T H E R R E G U L A T O R Y A S S E T S 24 4 O T H E R 24 5 Z G A A R C H I T E C T S & P L A N N E R S 24 6 P E N S I O N D E F E R R A L . O P U C O R D E R U E 2 24 7 P R O F E S S I O N A L F E E S 24 8 I N C R E M E N T A L S E C U R I T Y C O S T S 24 9 G R I D W E S T - F E R C 25 0 T O T A L O T H E R R E G A S S E T S 25 1 1 8 6 / M I S C , O T H E R D E F E R R E D P R O G R A M S 25 2 T O T A L D E F E R R E D P R O G R A M S 25 3 25 4 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 25 5 1 2 3 I N V E S T M E N T I N I E R C O 25 6 1 8 6 P R E P A I D C O A L R O Y A L T I E S 25 7 2 3 3 N O T E S P A Y A B L E T O S U B S I D I A R Y "' s : ~ m T O T A L S U B S I D I A R Y R A T E B A S E ~. ~ 9 ~ CD : ; . . e ' .. . . 0 _ . w" Z ' - CO _ . 0 Z O. : : . 0 := ë = ë c . ~ ( ' ( ' . . 0' m ~..g TO T A L C O M B I N E D R A T E B A S E (A ) AL L O C A T O R PI - H T. 3 5 0 T- 3 5 2 T- 3 5 3 03 6 0 NO N E P- P T D P- P T D I 0 3 6 0 1 i PI - S H O KW H - T 1 L A B O R T- P L T NO N E T- P L T IT - P L T I ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N . . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 41 , 9 6 7 13 2 , 1 1 0 58 , 7 4 9 41 , 9 6 7 13 2 , 1 1 0 58 , 7 4 9 41 , 9 6 7 13 2 , 1 1 0 58 , 7 4 9 1 2 3 4 56 ( A ) 78 A L L O C A T O R 9 22 0 . . . T A B L E 3 . A D D I T I O N S & D E L E T I O N S T O R A T E B A S E . . . 22 1 22 2 N E T E L E C T R I C P L A N T I N S E R V I C E 22 3 A D D : 22 4 1 0 5 P L A N T H E L D F O R F U T U R E U S E 22 5 H Y D R A U L I C P R O D U C T I O N 22 6 T R A N S L A N D & L A N D R I G H T S 22 7 T R A N S S T R U C T U R E S & I M P R O V E M E N T S 22 8 T R A N S S T A T I O N E Q U I P M E N T 22 9 D I S T L A N D & L A N D R I G H T S 23 0 D I S T S T R U C T U R E S & I M P R O V E M E N T S 23 1 G E N L A N D & L A N D R I G H T S 23 2 G E N S T R U C T U R E S & I M P R O V E M E N T S 23 3 T O T A L P L A N T H E L D F O R F U T U R E U S E 23 4 23 5 E L E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E N T I 0 3 6 0 1 I 23 6 23 7 D E F E R R E D P R O G R A M S 23 8 1 8 2 / C O N S E R V A T I O N P R O G R A M S 23 9 I D A H O D E F E R R E D C O N S E R V A T I O N P I . H 24 0 O R E G O N D E F E R R E D C O N S E R V A T I O N P I - H 24 1 O T H E R D E F E R R E D C O N S E R V A T I O N P I - H 24 2 T O T A L C O N S E R V A T I O N 24 3 1 8 2 / M I S C . O T H E R R E G U L A T O R Y A S S E T S 24 4 O T H E R 24 5 Z G A A R C H I T E C T S & P L A N N E R S 24 6 P E N S I O N D E F E R R A L . ' O P U C O R D E R U E 2 24 7 P R O F E S S I O N A L F E E S 24 8 I N C R E M E N T A L S E C U R I T Y C O S T S 24 9 G R I D W E S T - F E R C 25 0 T O T A L O T H E R R E G A S S E T S 25 1 1 8 6 / M I S C . O T H E R D E F E R R E D P R O G R A M S I T - P L T I 25 2 T O T A L D E F E R R E D P R O G R A M S 25 3 25 4 D E V E L O P M E N T O F S U B S I D I A R Y R A T E B A S E 25 5 1 2 3 I N V E S T M E N T I N I E R C O 25 6 1 8 6 P R E P A I D C O A L R O Y A L T I E S 25 7 2 3 3 N O T E S P A Y A B L E T O S U B S I D I A R Y i: s : ~ m T O T A L S U B S I D I A R Y R A T E B A S E & ~ ~ 9 ~ CD ~ 1 % 0 2 : T O T A L C O M B I N E D R A T E B A S E .i " , z - 0- ' 0 Z s. . : : : - ~ .. = t i : w .i ( ) ( ) . . oi i mI....6CI PI - H T- 3 5 0 T. 3 5 2 T. 3 5 3 D3 6 0 NO N E P. P T D P- P T D PI . S H O KW H - T 1 L A B O R T. P L T NO N E T. P L T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I l E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - M I S C E L L A N E O U S - - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C TA X E S & R E V E N U E S OT H E R T R A N S F E R 1 2 3 4 5 6 7 8 9 26 1 . . . T A B L E 4 - O P E R A T l N G R E V E N U E S . . . 26 2 26 3 O P E R A T I N G R E V E N U E S 26 4 S A L E S O F E L E C T R I C I T Y 26 5 F I R M E N E R G Y S A L E S 26 6 4 4 0 - 4 4 8 R E T A I L 26 7 4 4 2 H O K U B L O C K 1 E N E R G Y 26 8 4 4 7 F I R M S A L E S F O R R E S A L E 26 9 4 4 7 S Y S T E M O P P O R T U N I T Y S A L E S 27 0 T O T A L S A L E S O F E L E C T R I C I T Y 27 1 27 2 O T H E R O P E R A T I N G R E V E N U E S 27 3 4 1 5 M E R C H A N D I S I N G R E V E N U E S 27 4 27 5 4 5 1 27 6 27 7 4 5 4 27 8 27 9 28 0 28 1 28 2 28 3 28 4 28 5 28 6 28 7 28 8 28 9 4 5 6 29 0 29 1 29 2 29 3 29 4 29 5 29 6 29 7 29 8 "0 ¡ ¡ ~ m ~. * O Š - CD i ; ~ e , "" ~ ~ ; : .. - ' ' Ö ' ' Z sa _ : i : " 9 .. i j " O W "" 0 ° . . 01 m i....b00 MI S C E L L A N E O U S S E R V I C E R E V E N U E S RE N T S F R O M E L E C T R I C P R O P E R T Y SU B S T A T I O N E Q U I P M E N T TR A N S F O R M E R R E N T A L LI N E R E N T A L S CO G E N E R A T I O N RE A L E S T A T E R E N T S DA R K F I B E R P R O J E C T PO L E A T I A C H M E N T S FA C I L I T I E S C H A R G E S OT H E R R E N T A L S ( P A R K S ) TO T A L AC C O U N T 4 5 4 OT H E R E L E C T R I C R E V E N U E S TR A N S N E T W O R K S E R V I C E S - F I R M TR A N S N E T W O R K S E R V I C E S - D I S T F A C TR A N S M I S S I O N P O I N T - T O - P O I N T PH O T O V O L T A I C S T A T I O N S E R V I C E ST A N D - B Y S E R V I C E SIE R R A P A C I F I C U S A G E C H A R G E AN T E L O P E MI S C E L L A N E O U S TO T A L A C C O U N T 4 5 6 TO T A L O T H E R O P E R A T I N G R E V E N U E S TO T A L O P E R A T I N G R E V E N U E S (A ) AL L O C A T O R (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L l Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - . . T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T TA X - R E V 81 2 , 1 6 6 , 1 9 1 IT A X - R E V 22 , 8 1 4 , 5 8 4 ¡T A X - R E V KW H - O 88 , 0 0 7 , 3 0 8 88 , 0 0 7 , 3 0 8 92 2 , 9 8 8 , 0 8 3 88 , 0 0 7 , 3 0 8 M- R E V 75 2 , 4 5 0 24 1 , 3 3 0 IM I S C - R E V I 3, 4 5 5 , 5 0 2 T- 3 5 3 9, 5 3 5 , 7 2 8 9, 5 3 4 , 6 7 7 1, 0 5 2 T- P L T 16 , 5 7 9 16 , 5 7 8 1 P- P T D 1, 9 7 7 , 5 9 5 36 3 , 4 2 7 84 , 1 7 2 42 4 , 5 5 9 41 7 , 6 4 6 20 CO G E N - E X 81 5 , 3 3 9 30 5 , 3 2 7 70 , 7 1 5 43 9 , 2 9 6 P- P T D 22 8 , 7 4 7 42 , 0 3 7 9, 7 3 6 49 , 1 0 8 48 , 3 0 9 2 44 8 , 0 0 0 44 8 , 0 0 0 1, 5 3 8 , 0 6 5 6,0 2 0 , 0 1 8 32 4 , 0 1 6 14 9 , 4 3 9 17 4 , 5 7 6 20 , 9 0 4 , 0 8 7 T- 1 0 0 D3 6 0 1 T- 1 0 0 D3 6 0 1 D3 6 0 1 PI . H T- P L T P- P T D 4, 5 8 6 , 4 3 1 4, 5 8 6 , 4 3 1 65 6 , 9 7 9 11 , 9 1 7 , 7 9 5 11 , 9 1 7 , 7 9 5 4, 7 1 2 30 9 , 1 8 5 (0 ) (0 ) (0 ) 70 , 6 1 7 70 , 6 1 4 3 1, 6 8 2 30 9 72 36 1 35 5 0 17 , 5 4 7 , 4 0 2 (0 ) (0 ) 16 , 5 7 4 , 8 4 0 3 42 , 6 5 9 , 4 4 0 86 0 , 5 3 9 16 4 , 6 9 5 1, 3 2 9 , 2 3 0 27 , 0 4 0 , 4 0 4 1, 0 7 8 96 5 , 6 4 7 , 5 2 3 86 0 , 5 3 9 16 4 , 6 9 5 89 , 3 3 6 , 5 3 8 27 , 0 4 0 , 4 0 4 1, 0 7 8 1 2 3 4 5 6 7 8 9 26 1 . . . T A B L E 4 - O P E R A T I N G R E V E N U E S ' . . 26 2 26 3 O P E R A T I N G R E V E N U E S 26 4 S A L E S O F E L E C T R I C I T Y 26 5 F I R M E N E R G Y S A L E S 26 6 4 4 0 - 4 8 R E T A I L 26 7 4 4 2 H O K U B L O C K 1 E N E R G Y 26 8 4 4 7 F I R M S A L E S F O R R E S A L E 26 9 4 4 7 S Y S T E M O P P O R T U N I T Y S A L E S 27 0 T O T A L S A L E S O F E L E C T R I C I T Y 27 1 27 2 O T H E R O P E R A T I N G R E V E N U E S 27 3 4 1 5 M E R C H A N D I S I N G R E V E N U E S 27 4 27 5 4 5 1 27 6 27 7 4 5 4 27 8 27 9 28 0 28 1 28 2 28 3 28 4 28 5 28 6 28 7 28 8 28 9 4 5 6 29 0 29 1 29 2 29 3 29 4 29 5 29 6 29 7 29 8 "" s : ~ m ~ . i o š - 11 i ; ! ¥ 1 ë ' ." ; ; : z ; : N _ . ' Ö ' ' Z o _ : : . 0 := e = e ~ ." ( ) ( ) . . 01 i mI....b00 MI S C E L L A N E O U S S E R V I C E R E V E N U E S RE N T S F R O M E L E C T R I C P R O P E R T Y SU B S T A T I O N E O U I P M E N T TR A N S F O R M E R R E N T A L LI N E R E N T A L S CO G E N E R A T I O N RE A L E S T A T E R E N T S DA R K F I B E R P R O J E C T PO L E A T I A C H M E N T S FA C I L I T I E S C H A R G E S OT H E R R E N T A L S ( P A R K S ) TO T A L A C C O U N T 4 5 4 OT H E R E L E C T R I C R E V E N U E S TR A N S N E T W O R K S E R V I C E S - F I R M TR A N S N E T W O R K S E R V I C E S - D I S T F A C TR A N S M I S S I O N P O I N T - T O - P O I N T PH O T O V O L T A l C S T A T I O N S E R V I C E ST A N D - B Y S E R V I C E SIE R R A P A C I F I C U S A G E C H A R G E AN T E L O P E MI S C E L L A N E O U S TO T A L A C C O U N T 4 5 6 TO T A L O T H E R O P E R A T I N G R E V E N U E S TO T A L O P E R A T I N G R E V E N U E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L 1 l 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) TA X - R E V TA X - R E V i' KW H - O M- R E V IM I S C ~ R E V I T- 3 5 3 T- P L T P- P T D CO G E N - E X P- P T D D- F I B E R T- 1 0 0 03 6 0 1 T- 1 0 0 03 6 0 1 03 6 0 1 PI - H T- P L T P- P T D (I ) (0 ) (P ) (0 ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 15 1 , 5 4 5 84 , 5 4 3 9, 1 0 9 23 , 0 3 5 12 , 8 5 0 8, 9 6 1 95 , 0 9 9 11 4 , 8 5 7 12 , 7 7 6 15 0 , 8 9 5 84 , 1 8 1 9, 0 7 0 22 , 9 3 6 12 , 7 9 5 8, 9 2 2 94 , 6 9 2 13 , 2 8 5 (0 ) 1, 4 7 8 (0 ) 17 , 4 5 4 (0 ) 90 8 , 5 8 4 9, 7 3 7 (0 ) 50 6 , 8 7 6 1, 0 4 9 (0 ) 8, 9 0 1 2, 6 5 3 (0 ) 1, 4 8 0 (0 ) 1, 0 3 2 (0 ) 10 , 9 5 3 (0 ) 10 9 , 7 1 5 12 , 2 0 4 14 4 , 1 3 9 80 , 4 1 2 8, 6 6 4 21 , 9 0 9 12 , 2 2 2 8, 5 2 3 90 , 4 5 2 78 7 88 1, 0 3 4 57 7 62 15 7 88 61 64 9 51 , 6 3 4 5, 7 4 3 67 , 8 3 4 37 , 8 3 4, 0 7 7 10 , 3 1 1 5, 7 5 2 4, 0 1 1 42 , 5 6 8 98 11 12 8 72 8 20 11 8 81 16 2 , 1 3 5 18 , 0 3 5 21 3 , 0 0 8 11 8 , 8 3 2 12 , 8 0 3 32 , 3 7 7 18 , 0 6 2 12 , 5 9 5 13 3 , 6 6 9 29 0 , 3 7 6 32 , 2 9 9 1,4 4 1 , 6 1 4 80 4 , 2 4 0 40 , 9 4 1 81 , 0 2 0 45 , 1 9 9 31 , 5 1 8 33 4 , 4 9 3 29 0 , 3 7 6 32 , 2 9 9 1,4 4 1 , 6 1 4 80 4 , 2 4 0 40 , 9 4 1 81 , 0 2 0 45 , 1 9 9 31 , 5 1 8 33 4 , 4 9 3 1 I D A H O P O W E R C O M P A N Y 2 B E F O R E T H E I D A H O P U B L I C U l 1 L I T E S C O M M I S S I O N 3 C L A S S C O S T O F S E R V I C E S T U D Y 4 F O R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 F U N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S 6 ( A ) ( S ) ( T ) ( U ) ( V ) ( W ) ( X ) ( Y ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . . 8 A L L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S S T R E E T I N S T A L L A T I O N 9 S E C C U S T D E M A N D C U S T O M E R L I G H T S C U S T P R E M 26 1 . . . T A B L E 4 . O P E R A T l N G R E V N U E S ' . . 26 2 26 3 O P E R A T I N G R E V E N U E S 26 4 S A L E S O F E L E C T R I C I T Y 26 5 F I R M E N E R G Y S A L E S 26 6 4 4 D - 4 8 R E T A I L 26 7 4 4 2 H O K U B L O C K 1 E N E R G Y 26 8 4 4 7 F I R M S A L E S F O R R E S A L E 26 9 4 4 7 S Y S T E M O P P O R T U N I T Y S A L E S 27 0 T O T A L S A L E S O F E L E C T R I C I T Y 27 1 27 2 O T H E R O P E R A T I N G R E V E N U E S 27 3 4 1 5 M E R C H A N D I S I N G R E V E N U E S 27 4 27 5 4 5 1 M I S C E L L A N E O U S S E R V I C E R E V E N U E S 27 6 27 7 4 5 4 R E N T S F R O M E L E C T R I C P R O P E R T Y 27 8 S U B S T A T I O N E Q U I P M E N T 27 9 T R A N S F O R M E R R E N T A L 28 0 L I N E R E N T A L S 28 1 C O G E N E R A T I O N 28 2 R E A L E S T A T E R E N T S 28 3 D A R K F I B E R P R O J E C T 28 4 P O L E A n A C H M E N T S 28 5 F A C I L I T I E S C H A R G E S 28 6 O T H E R R E N T A L S ( P A R K S ) 28 7 T O T A L A C C O U N T 4 5 4 28 8 28 9 4 5 6 O T H E R E L E C T R I C R E V E N U E S 29 0 T R A N S N E T W O R K S E R V I C E S - F I R M 29 1 T R A N S N E T W O R K S E R V I C E S - D I S T F A C 29 2 T R A N S M I S S I O N P O I N T - T O - P O I N T 29 3 P H O T O V O L T A l C S T A T I O N S E R V I C E 29 4 S T A N D - B Y S E R V I C E 29 5 S I E R R A P A C I F I C U S A G E C H A R G E 29 6 A N T E L O P E 29 7 M I S C E L L A N E O U S 29 8 T O T A L A C C O U N T 4 5 6 "' š : ~ m ~ ~ * o š - T O T A L O T H E R O P E R A T I N G R E V E N U E S CD I I ~ 1 õ ' t; ~ ~ ~ T O T A L O P E R A T I N G R E V E N U E S 0- . 0 :: = t = t ~ .i ( ' ( ' . . ui m i....g TA X - R E V TA X - R E V 'i KW H - 2 . M- R E V 53 , 0 5 3 26 , 7 3 4 14 , 9 1 4 27 , 8 9 8 2, 0 9 7 1,2 8 0 IM I S C - R E V I T- 3 5 3 'T P- P T D I 52 , 8 2 6 26 , 6 1 9 14 , 8 5 0 27 , 7 7 8 51 , 2 1 1 2, 0 8 8 1,2 7 5 CO G E N - E X d P- P T D I 6, 1 1 0 3,0 7 9 1, 7 1 8 3, 2 1 3 5,9 2 3 24 2 14 7 (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) (0 ) 72 , 9 8 7 40 , 7 1 7 T- 1 0 0 D3 6 0 1 T- 1 0 0 D3 6 0 1 D3 6 0 1 PI - H T- P L T p. P T D 50 , 4 6 1 25 , 4 2 8 14 , 1 8 5 26 , 5 3 5 48 , 9 1 8 1, 9 9 5 1, 2 1 8 36 2 18 2 10 2 19 0 35 1 14 9 23 , 7 4 8 11 , 9 6 7 6, 6 7 6 12 , 4 8 8 23 , 0 2 2 93 9 57 3 45 23 13 24 44 2 1 74 , 5 7 1 37 , 5 7 7 20 , 9 6 3 39 , 2 1 3 72 , 2 9 0 2, 9 4 8 1, 8 0 0 18 6 , 6 0 5 16 7 , 0 1 8 93 , 1 7 5 98 , 1 2 6 12 9 , 4 6 8 7, 3 7 7 4, 5 0 4 18 6 , 6 0 5 16 7 , 0 1 8 93 , 1 7 5 98 , 1 2 6 12 9 , 4 6 8 7, 3 7 7 4, 5 0 4 1 2 3 4 5 6 7 8 9 26 1 * * * T A B L E 4 - O P E R A T l N G R E V E N U E S * * * 26 2 26 3 O P E R A T I N G R E V E N U E S 26 4 S A L E S O F E L E C T R I C I T Y 26 5 F I R M E N E R G Y S A L E S 26 6 4 4 0 - 4 4 8 R E T A I L 26 7 4 4 2 H O K U B L O C K 1 E N E R G Y 26 8 4 4 7 F I R M S A L E S F O R R E S A L E 26 9 4 4 7 S Y S T E M O P P O R T U N I T Y S A L E S 27 0 T O T A L S A L E S O F E L E C T R I C I T Y 27 1 27 2 O T H E R O P E R A T I N G R E V E N U E S 27 3 4 1 5 M E R C H A N D I S I N G R E V E N U E S 27 4 27 5 4 5 1 27 6 27 7 4 5 4 27 8 27 9 28 0 28 1 28 2 28 3 28 4 28 5 28 6 28 7 28 8 28 9 4 5 6 29 0 29 1 29 2 29 3 29 4 29 5 29 6 29 7 29 8 "' s : ~ m ~. * O Š - CD i ; ~ õ ' .i ~ ~ ; : .i _ . ' Ö ' ' Z O. : : . 0 :: : : : W .i ( ) ( ) . . oi ~ ..600 MI S C E L L A N E O U S S E R V I C E R E V E N U E S RE N T S F R O M E L E C T R I C P R O P E R T Y SU B S T A T I O N E Q U I P M E N T TR A N S F O R M E R R E N T A L LIN E R E N T A L S CO G E N E R A T I O N RE A L E S T A T E R E N T S DA R K F I B E R P R O J E C T PO L E A T I A C H M E N T S FA C I L I T I E S C H A R G E S OT H E R R E N T A L S ( P A R K S ) TO T A L A C C O U N T 4 5 4 OT H E R E L E C T R I C R E V E N U E S TR A N S N E T W O R K S E R V I C E S - F I R M TR A N S N E T W O R K S E R V I C E S - D I S T F A C TR A N S M I S S I O N P O I N T - T O - P O I N T PH O T O V O L T A l C S T A T I O N S E R V I C E ST A N D - B Y S E R V I C E SI E R R A P A C I F I C U S A G E C H A R G E AN T E L O P E MI S C E L L A N E O U S TO T A L A C C O U N T 4 5 6 TO T A L O T H E R O P E R A T I N G R E V E N U E S TO T A L O P E R A T I N G R E V E N U E S (A ) AL L O C A T O R TA X - R E V i'i' KW H - O M- R E V IM I S C = R E V I T- 3 5 3 T- P L T P: D 'e - E X P- P T D T- 1 0 0 D3 6 0 1 T- 1 0 0 D3 6 0 1 D3 6 0 1 PI - H T- P L T P- P T D ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L 1 l 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E l V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - ' * . . * * . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . * . . ME T E R C U S T O M E R U N CO L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - M I S C E L L A N E O U S - - - - 1 2 3 4 5 6 7 8 9 26 1 . . . T A B L E 4 . O P E R A T I N G R E V E N U E S ' . . 26 2 26 3 O P E R A T I N G R E V E N U E S 26 4 S A L E S O F E L E C T R I C I T Y 26 5 F I R M E N E R G Y S A L E S 26 6 4 4 0 - 4 4 8 R E T A I L 26 7 4 4 2 H O K U B L O C K 1 E N E R G Y 26 8 4 4 7 F I R M S A L E S F O R R E S A L E 26 9 4 4 7 S Y S T E M O P P O R T U N I T Y S A L E S 27 0 T O T A L S A L E S O F E L E C T R I C I T Y 27 1 27 2 O T H E R O P E R A T I N G R E V E N U E S 27 3 4 1 5 M E R C H A N D I S I N G R E V E N U E S 27 4 27 5 4 5 1 27 6 27 7 4 5 4 27 8 27 9 28 0 28 1 28 2 28 3 28 4 28 5 28 6 28 7 28 8 28 9 4 5 6 29 0 29 1 29 2 29 3 29 4 29 5 29 6 29 7 29 8 i: : S ~ m ~' * 0 Š - CD i ; . . õ ' ., . n 1 _ . .. " . z - 01 _ . & " Z O. : i . 0 :: = t = t ~ .. ( ' ( ' . . oi ~ ..b00 (A M ) IN C T A X E S & R E V E N U E S OT H E R T R A N S F E R (A ) AL L O C A T O R EN E R G Y C U S T O M E R R E V E N U E DE M A N D 81 2 , 1 6 6 , 1 9 1 22 , 8 1 4 , 5 8 4 TA X - R E V TA X - R E V TA X - R E V "" 83 4 , 9 8 0 , 7 7 5 M- R E V IM I S C : R E \ ( I 3, 4 5 5 , 5 0 2 MI S C E L L A N E O U S S E R V I C E R E V E N U E S RE N T S F R O M E L E C T R I C P R O P E R T Y SU B S T A T I O N E Q U I P M E N T TR A N S F O R M E R R E N T A L LI N E R E N T A L S CO G E N E R A T I O N RE A L E S T A T E R E N T S DA R K F I B E R P R O J E C T PO L E A T I A C H M E N T S FA C I L I T I E S C H A R G E S OT H E R R E N T A L S ( P A R K S ) TO T A L A C C O U N T 4 5 4 T- 3 5 3 T.P L T -¡ D eõ - E X P- P T O 6, 0 2 0 , 0 1 8 OT H E R E L E C T R I C R E V E N U E S TR A N S N E T W O R K S E R V I C E S - F I R M TR A N S N E T W O R K S E R V I C E S - D I S T F A C TR A N S M I S S I O N P O I N T - T o - P O I N T PH O T O V O L T A I C S T A T I O N S E R V I C E ST A N D - B Y S E R V I C E SI E R R A P A C I F I C U S A G E C H A R G E AN T E L O P E MI S C E L L A N E O U S TO T A L A C C O U N T 4 5 6 T. 1 0 0 03 6 0 1 T- 1 0 0 03 6 0 1 03 6 0 1 PI - H T- P L T P- P T O TO T A L O T H E R O P E R A T I N G R E V E N U E S 3, 4 5 5 , 5 0 2 6 , 0 2 0 , 0 1 8 3, 4 5 5 , 5 0 2 6 , 0 2 0 , 0 1 8 8 3 4 , 9 8 0 , 7 7 5 TO T A L O P E R A T I N G R E V E N U E S 1 2 3 4 5 6 7 8 9 30 3 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' . . 30 4 30 5 S T E A M P O W E R G E N E R A T I O N 30 6 O P E R A T I O N 30 7 5 0 0 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 30 8 5 0 1 . 0 P F U E L 30 9 31 0 5 0 2 - 0 P 31 1 31 2 31 3 31 4 5 0 5 - 0 P 31 5 31 6 31 7 31 8 5 0 6 - 0 P 31 9 5 0 7 - 0 P 32 0 32 1 32 2 M A I N T E N A N C E 32 3 5 1 Q - M T S U P E R V I S I O N & E N G I N E E R I N G 32 4 5 1 1 - M T S T R U C T U R E S 32 5 5 1 2 - M T B O I L E R P L A N T 32 6 L A B O R 32 7 O T H E R 32 8 T O T A L A C C O U N T 5 1 2 32 9 5 1 3 - M T E L E C T R I C P L A N T 33 0 L A B O R 33 1 O T H E R 33 2 T O T A L A C C O U N T 5 1 3 33 3 5 1 4 - M T M I S C E L L A N E O U S S T E A M P L A N T I P I - S I 33 4 T O T A L S T E A M M A I N T E N A N C E E X P E N S E S 33 5 33 6 ST E A M E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 0 2 EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 5 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L S T E A M O P E R A T I O N E X P E N S E S TO T A L S T E A M G E N E R A T I O N E X P E N S E S -o s : ( ) m Il . I I X ~i ; l ß ~ ~~ Z ; : (J _ . 0 Z 0. : : . 0 := u = u ~ ~( ) ( ) . . 01 m ~..g (A ) AL L O C A T O R I P I - S I KW H - S I P I - S I KW H - S I P I - S I KW H - S I : : ~ ~ I I P I - S I PI - S I P I - S I ~W H - S I P I - S I ~W H - S (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - . . . - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T Ba s e - l o a d Pe a k 2, 0 9 3 , 9 9 9 96 5 , 7 7 3 1, 1 2 8 , 2 2 6 15 9 , 3 2 7 , 2 6 8 15 9 , 3 2 7 , 2 6 8 2, 5 1 6 , 4 2 9 1,1 6 0 , 6 0 2 1, 3 5 5 , 8 2 7 5, 7 1 0 , 1 1 0 5, 7 1 0 , 1 1 0 8, 2 2 6 , 5 3 9 1, 1 2 2 , 5 6 3 51 7 , 7 3 7 60 4 , 8 2 6 1, 2 7 8 , 1 1 6 1, 2 7 8 , 1 1 6 2, 4 0 0 , 6 7 9 10 , 9 4 3 , 9 0 5 5, 0 4 7 , 4 3 8 5,8 9 6 , 4 6 7 25 7 , 6 7 11 8 , 8 2 9 13 8 , 8 1 8 18 3 , 2 5 0 , 0 3 7 2,5 7 6 , 0 3 9 1, 1 8 8 , 0 9 5 1,3 8 7 , 9 4 4 34 7 , 5 9 7 16 0 , 3 1 5 18 7 , 2 8 2 5,9 6 6 , 2 5 7 2, 7 5 1 , 6 9 8 3, 2 1 4 , 5 6 0 12 , 0 4 9 , 6 6 4 12 , 0 4 9 , 6 6 4 18 , 0 1 5 , 9 2 2 1, 9 0 6 , 8 4 2 87 9 , 4 5 5 1,0 2 7 , 3 8 8 2, 4 8 4 , 5 3 5 2, 4 8 4 , 5 3 5 4, 3 9 1 , 3 7 8 4, 2 1 6 , 7 0 2 1, 9 4 4 , 7 8 5 2, 2 7 1 , 9 1 7 29 , 5 4 7 , 6 3 8 21 2 , 7 9 7 , 6 7 5 ST E A M E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 0 2 EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 5 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L S T E A M O P E R A T I O N E X P E N S E S TO T A L S T E A M G E N E R A T I O N E X P E N S E S -o š : o m ll . l l ) ( ~i ; g i ~ .¡ ~ Z ; : -. _ . 0 Z O. : J , O :: = t = t è . .¡ ° 0. . oi ~ ..g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) * . . * . . . * * . * * * D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) I P I - S I KW H - S I P I - S I KW H - S I P I - S I KW H - S I P I - S I PI - S I P I - S I PI - S I P I - S I KW H - S I P I - S I KW H - S (I ) (0 ) (P ) (R ) 1 2 3 4 5 6 7 8 9 30 3 * * * T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X P E N S E S * * * 30 4 30 5 S T E A M P O W E R G E N E R A T I O N 30 6 O P E R A T I O N 30 7 5 0 0 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 30 8 5 0 1 - 0 P F U E L 30 9 31 0 5 0 2 - 0 P 31 1 31 2 31 3 31 4 5 0 5 - 0 P 31 5 31 6 31 7 31 8 5 0 6 - 0 P 31 9 5 0 7 - 0 P 32 0 32 1 32 2 M A I N T E N A N C E 32 3 5 1 0 - M T S U P E R V I S I O N & E N G I N E E R I N G 32 4 5 1 1 - M T S T R U C T U R E S 32 5 5 1 2 - M T B O I L E R P L A N T 32 6 L A B O R 32 7 O T H E R 32 8 T O T A L A C C O U N T 5 1 2 32 9 5 1 3 - M T E L E C T R I C P L A N T 33 0 L A B O R 33 1 O T H E R 33 2 T O T A L AC C O U N T 51 3 33 3 5 1 4 - M T M I S C E L L A N E O U S S T E A M P L A N T I P I - S I 33 4 T O T A L S T E A M M A I N T E N A N C E E X P E N S E S 33 5 33 6 (Q ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R ~ D I R E C T S E C D M D 1 2 3 4 5 6 7 8 9 30 3 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X E N S E S ' " 30 4 30 5 S T E A M P O W E R G E N E R A T I O N 30 6 O P E R A T I O N 30 7 5 0 0 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 30 8 5 0 1 - 0 P F U E L 30 9 31 0 5 0 2 - 0 P 31 1 31 2 31 3 31 4 5 0 5 - 0 P 31 5 31 6 31 7 31 8 5 0 6 - 0 P 31 9 5 0 7 - o P 32 0 32 1 32 2 M A I N T E N A N C E 32 3 5 1 G - M T S U P E R V I S I O N & E N G I N E E R I N G 32 4 5 1 1 - M T S T R U C T U R E S 32 5 5 1 2 - M T B O I L E R P L A N T 32 6 L A B O R 32 7 O T H E R 32 8 T O T A L A C C O U N T 5 1 2 32 9 5 1 3 - M T E L E C T R I C P L A N T 33 0 L A B O R 33 1 O T H E R 33 2 T O T A L A C C O U N T 5 1 3 33 3 5 1 4 - M T M I S C E L L A N E O U S S T E A M P L A N T I P I - S I 33 4 T O T A L S T E A M M A I N T E N A N C E E X P E N S E S 33 5 33 6 ST E A M E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 2 EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 0 5 MIS C E L L A N E O U S E X P E N S E S RE N T S TO T A L S T E A M O P E R A T I O N E X P E N S E S TO T A L S T E A M G E N E R A T I O N E X P E N S E S "' s : ( ) m Il . I I X ~i ; m § : .i ¡ ; Z ; : CD _ . 0 Z 0. : : ' 0 :: = t = t ~ .i ( ) ( ) . . 01 m i....6CD ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) I P I - S I KW H - S I P I - S I KW H . S I P I - S I KW H - S I : ~ ~ I I P I - S I PI . S I P I . S I KW H - S I P I - S I KW H - S ST R E E T LI G H T S (X ) (Y ) IN S T A L L A T I O N CU S T P R E M 1 2 3 4 5 6 7 8 9 30 3 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X P E N S E S . . . 30 4 30 5 S T E A M P O W E R G E N E R A T I O N 30 6 O P E R A T I O N 30 7 5 0 0 . 0 P S U P E R V I S I O N & E N G I N E E R I N G 30 8 5 0 1 . 0 P F U E L 30 9 31 0 5 0 2 . 0 P 31 1 31 2 31 3 31 4 5 0 5 . 0 P 31 5 31 6 31 7 31 8 5 0 6 . 0 P 31 9 5 0 7 . 0 P 32 0 32 1 32 2 M A I N T E N A N C E 32 3 5 1 D - M T S U P E R V I S I O N & E N G I N E E R I N G 32 4 5 1 1 . M T S T R U C T U R E S 32 5 5 1 2 . M T B O I L E R P L A N T 32 6 L A B O R 32 7 O T H E R 32 8 T O T A L AC C O U N T 5 1 2 32 9 5 1 3 - M T E L E C T R I C P L A N T 33 0 L A B O R 33 1 O T H E R 33 2 T O T A L A C C O U N T 5 1 3 33 3 5 1 4 . M T M I S C E L L A N E O U S S T E A M P L A N T I P I . S I 33 4 T O T A L S T E A M M A I N T E N A N C E E X P E N S E S 33 5 33 6 ST E A M E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 0 2 EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 0 5 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L S T E A M O P E R A T I O N E X P E N S E S TO T A L S T E A M G E N E R A T I O N E X P E N S E S "' š : ( ) m Il " I I X ~¡ ; l ß § : ~ ; ¡ Z : : ~ . S " ! = ~ := u = õ ë . ~( ) ( ) . . oi m i....b00 (A ) AL L O C A T O R I : ~ ~ . S I I : ~ ~ . S I I P I . S I KW H - S . I P ~ S I PI . S I : : ~ ~ I I P I . S I KW H . S I : ~ ~ . S I ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) . C U S T O M E R A C C O U N T I N G F U N C T I O N . . , . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 30 3 . . . T A B L E 5 - O P E R A T l O N & M A I N T E N A N C E E X E N S E S ' . . 30 4 30 5 S T E A M P O W E R G E N E R A T I O N 30 6 O P E R A T I O N 30 7 5 0 o - 0 P S U P E R V I S I O N & E N G I N E E R I N G 30 8 5 0 1 - 0 P F U E L 30 9 31 0 5 0 2 . 0 P 31 1 31 2 31 3 31 4 5 0 5 - 0 P 31 5 31 6 31 7 31 8 5 0 6 . 0 P 31 9 5 0 7 - 0 P 32 0 32 1 32 2 M A I N T E N A N C E 32 3 5 1 0 - M T S U P E R V I S I O N & E N G I N E E R I N G 32 4 5 1 1 - M T S T R U C T U R E S 32 5 5 1 2 - M T B O I L E R P L A N T 32 6 L A B O R 32 7 O T H E R 32 8 T O T A L A C C O U N T 5 1 2 32 9 5 1 3 - M T E L E C T R I C P L A N T 33 0 L A B O R 33 1 O T H E R 33 2 T O T A L AC C O U N T 5 1 3 33 3 5 1 4 - M T M I S C E L L A N E O U S S T E A M P L A N T I P I - S I 33 4 T O T A L S T E A M M A I N T E N A N C E E X P E N S E S 33 5 33 6 ST E A M E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 0 2 EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 0 5 MIS C E L L A N E O U S E X P E N S E S RE N T S TO T A L S T E A M O P E R A T I O N E X P E N S E S TO T A L S T E A M G E N E R A T I O N E X P E N S E S -o š : o m Il . I I X ~i ; l ß g ; oi ~ Z ; : 0- ' 0 Z O. : : . 0 :: = t = t ~ .i O ° - " oi r i i-"-"g (A ) AL L O C A T O R I P I - S I KW H - S I P I - S I KW H - S I P I - S I KW H - S I P I - S I PI - S I P I - S I PI - S I P I - S I KW H - S I P I - S I KW H - S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - M I S C E L L A N E O U S - - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 5 6 7 8 9 33 7 33 8 H Y D R A U L I C P O W E R G E N E R A T I O N 33 9 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 34 0 53 6 - 0 P W A T E R F O R P O W E R 34 1 W A T E R L E A S E 34 2 O T H E R 34 3 T O T A L A C C O U N T 5 3 6 34 4 34 5 5 3 7 - 0 P 34 6 5 3 8 - 0 P 34 7 34 8 34 9 35 0 35 1 5 3 9 - 0 P 35 2 5 4 o - 0 P 35 3 -0 3 : 0 m Il , I l ) ( ~i ; l ß ~ oi ~ Z ; : .. - ' 0 Z o . : : , 0 :: = t = t ( . ~O O . . oi m ~..gi (A ) AL L O C A T O R IL - 5 3 5 I P I - H PI - H HY D R A U L I C E X P E N S E S EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 3 8 I P I - H I P I - H I KW H - H MI S C E L L A N E O U S E X P E N S E S I P I - H I RE N T S P I - H TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U n L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N c n O N A L I Z A n O N A N D C L A S S I F I C A n O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B TR A N S D I R E C T 5, 4 6 7 , 6 1 5 2, 5 2 1 , 7 1 9 2, 9 4 5 , 8 9 7 1,7 4 1 , 2 9 9 80 3 , 1 0 5 93 8 , 1 9 4 5, 5 0 9 , 7 3 3 2, 5 4 1 , 1 4 4 2, 9 6 8 , 5 8 9 7, 2 5 1 , 0 3 2 11 , 4 3 5 , 3 0 9 5, 2 7 4 , 0 7 9 6, 1 6 1 , 2 3 0 1,1 2 7 , 6 9 9 52 0 , 1 0 6 60 7 , 5 9 3 46 4 , 7 9 5 46 4 , 7 9 5 1, 5 9 2 , 4 9 4 2, 9 3 8 , 3 5 6 1,3 5 5 , 1 9 9 1, 5 8 3 , 1 5 7 40 1 , 6 4 2 18 5 , 2 4 1 21 6 , 4 0 1 29 , 0 8 6 , 4 4 9 1 2 3 4 5 6 7 8 9 33 7 33 8 H Y D R A U L I C P O W E R G E N E R A T I O N 33 9 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 34 0 53 6 - 0 P W A T E R F O R P O W E R 34 1 W A T E R L E A S E 34 2 O T H E R 34 3 T O T A L A C C O U N T 5 3 6 34 4 34 5 5 3 7 - 0 P 34 6 5 3 8 - 0 P 34 7 34 8 34 9 35 0 35 1 5 3 9 - 0 P 35 2 5 4 0 - 0 P 35 3 -o ¡ ¡ o m Il . I l ) ( ~i ; ¡ ß g ; ui ~ Z ; : N - ' 0 Z OP . 0 := e = e ~ .¡ a a . . ui m i....600 HY D R A U L I C E X P E N S E S EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 3 8 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T l L I 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) (I) (L - 5 3 5 I P I - H PI - H (1 I P I - H I KW H - H MI S C E L L A N E O U S E X P E N S E S I P I - H I RE N T S P I - H TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1 2 3 4 5 6 7 8 9 33 7 33 8 H Y D R A U L I C P O W E R G E N E R A T I O N 33 9 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 34 0 53 6 - 0 P W A T E R F O R P O W E R 34 1 W A T E R L E A S E 34 2 O T H E R 34 3 T O T A L A C C O U N T 5 3 6 34 4 34 5 5 3 7 - 0 P 34 6 5 3 8 - 0 P 34 7 34 8 34 9 35 0 35 1 5 3 9 - 0 P 35 2 5 4 0 - 0 P 35 3 -o s : ( ) m Il . I I X ~¡ ; l ß ~ oi ~ Z " w - ' 0 z a. : : : . 9 .. : : - o w -I ( ) ( ) . . oi m i....ò00 HY D R A U L I C E X P E N S E S EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 3 8 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L 1 l 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S ~ m M M ~ . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) L- 5 3 5 I P I - H PI - H PI - H I P I - H I KW H - H MI S C E L L A N E O U S E X P E N S E S I P I - H I RE N T S P I - H TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S (X ) ( Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 1 2 3 4 5 6 7 8 9 33 7 33 8 H Y D R A U L I C P O W E R G E N E R A T I O N 33 9 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 34 0 53 6 - 0 P W A T E R F O R P O W E R 34 1 W A T E R L E A S E 34 2 O T H E R 34 3 T O T A L AC C O U N T 5 3 6 34 4 34 5 5 3 7 - 0 P 34 6 5 3 8 - 0 P 34 7 34 8 34 9 35 0 35 1 5 3 9 - 0 P 35 2 5 4 0 - 0 P 35 3 "t : 5 0 m Dl . D l X c¡ i ; m g ; 01 ~ Z ; : .i - . 0 Z O_ : J , 0 :: = u = u W .i 0 0 . . 01 m ~..g (A ) AL L O C A T O R IL - 5 3 5 I P I - H PI - H HY D R A U L I C E X P E N S E S EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 3 8 l. I P I - H I KW H - H MI S C E L L A N E O U S E X P E N S E S I P I - H I RE N T S P I - H TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A e ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 33 7 33 8 H Y D R A U L I C P O W E R G E N E R A T I O N 33 9 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 34 0 53 6 - 0 P W A T E R F O R P O W E R 34 1 W A T E R L E A S E 34 2 O T H E R 34 3 T O T A L AC C O U N T 5 3 6 34 4 34 5 5 3 7 - 0 P 34 6 5 3 8 - 0 P 34 7 34 8 34 9 35 0 35 1 5 3 9 - 0 P 35 2 5 4 0 - 0 P 35 3 "t s : ( ) m Il . I I X ~ ¡ ; m ~ (J ~ Z ; : (J _ . 0 Z o . : : , 0 :: = u = u t w ~( ) ( ) . . (J m ~..g HY D R A U L I C E X P E N S E S EL E C T R I C E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 3 8 AL L O C A T O R L- 5 3 5 I P I - H PI - H PI - H I : ~ - H I (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - . M I S C E L L A N E O U S - - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E MI S C E L L A N E O U S E X P E N S E S I P I - H I RE N T S P I - H TO T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 5 6 7 8 9 35 4 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 35 5 35 6 M A I N T E N A N C E 35 7 5 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 35 8 5 4 2 - M T S T R U C T U R E S 35 9 5 4 3 . M T R E S E R V O I R S , D A M S & W A T E R W A Y S 36 0 5 4 4 - M T E L E C T R I C P L A N T 36 1 L A B O R 36 2 O T H E R 36 3 T O T A L A C C O U N T 5 4 4 36 4 36 5 5 4 5 - M T 36 6 36 7 36 8 36 9 (A l AL L O C A T O R I : ~ ~ - H I MI S C E L L A N E O U S H Y D R A U L I C P L A N T I P I ~ " . r 1 TO T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S TO T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S -o s : o m Il . I I X ~i ; m § : oi ; ; z ; : 0' _ . 0 z 9, . : : " ! = .. = t - 0 ( , ~O o . . oi m i....bCO (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . . - . - - . . - T R A N S M I S S I O N F U N C T I O N . . . - . - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 2, 0 1 1 , 6 9 5 92 7 , 8 1 4 1, 0 8 3 , 8 8 1 1, 1 7 1 , 3 6 4 54 0 , 2 4 5 63 1 , 1 1 9 1, 3 7 8 , 0 2 8 63 5 , 5 6 0 74 2 , 4 6 8 1, 9 7 8 , 2 4 2 91 2 , 3 8 5 1, 0 6 5 , 8 5 7 1, 2 3 9 , 9 3 4 1, 2 3 9 , 9 3 4 3, 2 1 8 , 1 7 6 3, 0 7 3 , 1 0 4 1, 4 1 7 , 3 4 6 1, 6 5 5 , 7 5 8 10 , 8 5 2 , 3 6 7 39 , 9 3 8 , 8 1 6 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L I l E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T 1 2 3 4 5 6 7 8 9 35 4 . . . T A B L E 5 . O P E R A 1 1 0 N & M A I N T E N A N C E E X P E N S E S ' " 35 5 35 6 M A I N T E N A N C E 35 7 5 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 35 8 5 4 2 - M T S T R U C T U R E S 35 9 5 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S 36 0 5 4 4 M T E L E C T R I C P L A N T 36 1 L A B O R 36 2 O T H E R 36 3 T O T A L A C C O U N T 5 4 4 36 4 36 5 5 4 5 - M T 36 6 36 7 36 8 36 9 (A ) I P I - H I KW H - H MIS C E L L A N E O U S H Y D R A U L I C P L A N T I P I . H I TO T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S TO T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S i: : s a m Il . I I X ~ i ; i ß g ; (J ~ Z ; : .. - , 0 z 0_ : : ' 0 :: = u = u W .i a a . . (J r \ i....600 (I ) (0 ) (Q ) (R ) (P ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1 2 3 4 5 6 7 8 9 35 4 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 35 5 35 6 M A I N T E N A N C E 35 7 5 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 35 8 5 4 2 - M T S T R U C T U R E S 35 9 5 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S 36 0 5 4 4 M T E L E C T R I C P L A N T 36 1 L A B O R 36 2 O T H E R 36 3 T O T A L AC C O U N T 5 4 4 36 4 36 5 5 4 5 - M T 36 6 36 7 36 8 36 9 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) I P I - H I KW H - H MI S C E L L A N E O U S H Y D R A U L I C P L A N T I P I _ H u i TO T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S TO T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S "U s : ( " m Il . I I X ~ i ; $ ~ oi ~ Z ; : (X _ . 0 Z O_ : i . 0 :: = t = t w "" ( " ( " o J oi m .:oJ6(X ST R E E T LI G H T S (X ) (Y ) IN S T A L L A T I O N CU S T P R E M 1 2 3 4 5 6 7 8 9 35 4 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 35 5 35 6 M A I N T E N A N C E 35 7 5 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 35 8 5 4 2 - M T S T R U C T U R E S 35 9 5 4 3 . M T R E S E R V O I R S , D A M S & W A T E R W A Y S 36 0 5 4 4 - M T E L E C T R I C P L A N T 36 1 L A B O R 36 2 O T H E R 36 3 T O T A L A C C O U N T 5 4 4 36 4 36 5 5 4 5 - M T 36 6 36 7 36 8 36 9 (A ) AL L O C A T O R I P I - H I KW H - H MI S C E L L A N E O U S H Y D R A U L I C P L A N T I P I - H I TO T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S TO T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S "' s : ( ' m Il , I l ) ( ~i ; g ¡ ~ (J ~ Z ; : (0 _ . 0 Z O. : : . 0 :: : : : : w ~ ( ' ( ' . . (J m i....g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B U C U T I U T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 35 4 . . . T A B L E 5 - O P E R A 1 1 0 N & M A I N T E N A N C E E X P E N S E S ' " 35 5 35 6 M A I N T E N A N C E 35 7 5 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 35 8 5 4 2 - M T S T R U C T U R E S 35 9 5 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S 36 0 5 4 4 M T E L E C T R I C P L A N T 36 1 L A B O R 36 2 O T H E R 36 3 T O T A L A C C O U N T 5 4 4 36 4 36 5 5 4 5 - M T 36 6 36 7 36 8 36 9 AL L O C A T O R I P I - H I KW H - H MIS C E L L A N E O U S H Y D R A U L I C P L A N T I F ' i ~ ¡ : r - i TO T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S TO T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S "' s : ( ) m Il . ~ i ) ( ~i ; g ¡ ~ (J ~ Z ; : 0- ' 0 Z o . : : . 0 :: = u = u ~ ." ( ) ( ) . . (J i mI....6co (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L I l E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S - - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C T A X E S & R E V E N U E S OT H E R T R A N S F E R 1 2 3 4 5 6 7 8 9 37 0 37 1 O T H E R P O W E R G E N E R A T I O N 37 2 O P E R A T I O N 37 3 5 4 6 . 0 P S U P E R V I S I O N & E N G I N E E R I N G 37 4 5 4 7 . 0 P F U E L 37 5 D I E S E L F U E L 37 6 O T H E R 37 7 T O T A L AC C O U N T 5 4 7 37 8 37 9 5 4 8 . 0 P 38 0 38 1 38 2 38 3 38 4 5 4 9 . 0 P 38 5 5 5 0 . 0 P 38 6 38 7 38 8 38 9 M A I N T E N A N C E 39 0 5 5 1 . M T S U P E R V I S I O N & E N G I N E E R I N G 39 1 5 5 2 . M T S T R U C T U R E S 39 2 5 5 3 . M T G E N E R A T I N G & E L E C T R I C P L A N T 39 3 L A B O R 39 4 O T H E R 39 5 T O T A L AC C O U N T 5 5 3 39 6 39 7 5 5 4 - M T 39 8 39 9 40 0 GE N E R A T I N G E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 4 8 MIS C E L L A N E O U S E X P E N S E S RE N T S TO T A L O T H E R P O W E R O P E R E X P E N S E S (A ) AL L O C A T O R (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (C ) ( C C ) ( D ) ( E ) ( F ) ( G ) ( H ) . . P R O D U C T I O N F U N C T I O N ' . . . . . . . . . T R A N S M I S S I O N F U N C T I O N . . . . . . . . DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T IL . 5 4 6 33 6 , 3 1 6 33 6 , 3 1 6 KW H . O 13 , 9 9 3 13 , 9 9 3 KW H . O 5, 7 5 9 , 1 8 3 5, 7 5 9 , 1 8 3 5, 7 7 3 , 1 7 6 I P I . O I 12 , 4 0 5 12 , 4 0 5 KW H . O 44 3 , 1 3 3 44 3 , 1 3 3 45 5 , 5 3 8 I P I . O I 45 8 , 1 2 3 45 8 , 1 2 3 PI - O 7, 0 2 3 , 1 5 2 IL . 5 5 1 I PI . O I ; ~ ~ . O I MI S C E L L A N E O U S E X P E N S E S I F ' 1 ~ 6 I TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S "' s : o m il ' I I X ~b ; ¡ ß g ; 0) * Z ; : .. _ . 0 Z o . : : . 0 :: = t = t w ~O o . . (J i i i....600 42 42 18 5 , 1 4 9 18 5 , 1 4 9 3, 3 5 7 3, 3 5 7 11 7 , 0 6 3 11 7 , 0 6 3 12 0 , 4 1 9 2, 2 8 2 , 3 6 7 2, 2 8 2 , 3 6 7 2, 5 8 7 , 9 7 8 9, 6 1 1 , 1 3 0 1 2 3 4 5 6 7 8 9 37 0 37 1 O T H E R P O W E R G E N E R A T I O N 37 2 O P E R A T I O N 37 3 5 4 6 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 37 4 5 4 7 - 0 P F U E L 37 5 D I E S E L F U E L 37 6 O T H E R 37 7 T O T A L A C C O U N T 5 4 7 37 8 37 9 5 4 8 - 0 P 38 0 38 1 38 2 38 3 38 4 5 4 9 - 0 P 38 5 5 5 0 - 0 P 38 6 38 7 38 8 38 9 M A I N T E N A N C E 39 0 55 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 39 1 5 5 2 - M T S T R U C T U R E S 39 2 5 5 3 - M T G E N E R A T I N G & E L E C T R I C P L A N T 39 3 L A B O R 39 4 O T H E R 39 5 T O T A L AC C O U N T 5 5 3 39 6 39 7 5 5 4 . M T 39 8 39 9 40 0 "' ~ ( ) m Il . I l ) ( ~ i ; l ß ~ en ~ Z ; : N - ' 0 Z Q. . : : : . ! = .. : ; " ' V o ~( ) ( ) . . oi i i;....600 GE N E R A T I N G E X P E N S E S LA B O R OT H E R TO T A L A C C O U N T 5 4 8 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L O T H E R P O W E R O P E R E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) (I ) IL - 5 4 6 I K W H - O KW H - O I P I - O I KW H . O I P I - O I PI - O IL - 5 5 1 I PI - O I P I - O I KW H - a MI S C E L L A N E O U S E X P E N S E S l - p T - : : TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S (0 ) (P ) (a ) (R ) LIN E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1 2 3 4 5 6 7 8 9 37 0 37 1 O T H E R P O W E R G E N E R A T I O N 37 2 O P E R A T I O N 37 3 5 4 6 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 37 4 5 4 7 - 0 P F U E L 37 5 D I E S E L F U E L 37 6 O T H E R 37 7 T O T A L A C C O U N T 5 4 7 37 8 37 9 5 4 8 - 0 P 38 0 38 1 38 2 38 3 38 4 5 4 9 - 0 P 38 5 5 5 O - 0 P 38 6 38 7 38 8 38 9 M A I N T E N A N C E 39 0 5 5 1 . M T S U P E R V I S I O N & E N G I N E E R I N G 39 1 5 5 2 . M T S T R U C T U R E S 39 2 5 5 3 - M T G E N E R A T I N G & E L E C T R I C P L A N T 39 3 L A B O R 39 4 O T H E R 39 5 T O T A L A C C O U N T 5 5 3 39 6 39 7 5 5 4 - M T 39 8 39 9 40 0 -o s : o m ii . i i X ~i ; l ß ~ (J * Z ; : (¡ _ . 0 Z o . : : . 0 :: : ¡ : ¡ ~ ~O o . . 01 i ; ....600 GE N E R A T I N G E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 4 8 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L O T H E R P O W E R O P E R E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R i i E T W E L V E M O N i i S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) IL - 5 4 6 I K W H - O KW H - O I P I - O I KW H - O I P I - O I PI - O IL - 5 5 1 I PI - O I P I - O I ~W H - O MI S C E L L A N E O U S E X P E N S E S r P I - O I TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S (X ) ( Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 1 2 3 4 5 6 7 8 9 37 0 37 1 O T H E R P O W E R G E N E R A T I O N 37 2 O P E R A T I O N 37 3 5 4 6 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 37 4 5 4 7 - 0 P F U E L 37 5 D I E S E L F U E L 37 6 O T H E R 37 7 T O T A L A C C O U N T 5 4 7 37 8 37 9 5 4 8 - 0 P 38 0 38 1 38 2 38 3 38 4 5 4 9 - 0 P 38 5 5 5 0 - 0 P 38 6 38 7 38 8 38 9 M A I N T E N A N C E 39 0 5 5 1 - M T S U P E R V I S I O N & E N G I N E E R I N G 39 1 5 5 2 - M T S T R U C T U R E S 39 2 5 5 3 - M T G E N E R A T I N G & E L E C T R I C P L A N T 39 3 L A B O R 39 4 O T H E R 39 5 T O T A L AC C O U N T 5 5 3 39 6 39 7 5 5 4 - M T 39 8 39 9 40 0 '1 s : n m Il . I l ) ( ~ i ; l ß ~ 0) ~ Z ; : "' _ . 0 Z 0. : : ' 0 :: = t = t ~ "" n n . . 01 i mI....g GE N E R A T I N G E X P E N S E S LA B O R OT H E R TO T A L AC C O U N T 5 4 8 MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L O T H E R P O W E R O P E R E X P E N S E S (A ) AL L O C A T O R rL - 5 4 6 I K W H - O KW H - O I P I - O I KW H - O I : : ~ g I IL - 5 5 1 I PI - O I P I - O I KW H - O MI S C E L L A N E O U S E X P E N S E S ! P I - O I TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T J E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A G ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N CO L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R ~f!~~ N II ~ ~ ~8 :: II IL:: W 0 ,o~gi~Q')-U::Wi=..ZIII-Uc(~C(WIIWUiii=wc- II:::J!:C)~ :: 85~~1I ßffg~if~s53:lD\!IIC~-'O::I-i!Z ~iiiiIIZc( enOOOOZ ~:i ~ U:i 0c(CIlWi=9 - II :: i5 ""~:: ii:J ~i-U~c(W ¡: ZII W 0~ i! i: .W II Z ~lD ~~~. ~NC"-qL(U)""Q)O) enen W 0:W :: W ~~ dí ~.. I- :: z~ow~~ ~ l- IIW:i b $ w::z ~0: 0:W:õ ~en::o 60:WZW az :1wa ~~.. :s0- :. II° ~-'.. ~ ~ ~ ~~.=.. çn rO~ nEE ~~ ~ enwenzw0-~ 0:W0-°0:W:s°0- 0:W:i b-' ~ enwenzw ~w en I-w ~ en ..z :õw 0:0- W ~ :sen °:: 0-00:W WZ :i:: I--' °W -'o ~!Q °:õ I- enwenzw0-XWZwø 0: ~ 0:W:i b-' gI- øzæwwz ..~ ~z w !z° O/ :: o:~ t5 ii 8w!Q1t~z :: -'0:-,~ ff-,~~~0: !!W!!i-OW en~::aoi- :s z u.° °0- ¡:0:":0-0- 0-wiioo °~~tb~ eboo:;~ :; OT"N MvLOm..CD CÐO.. .. .. .. .. .. .. .. .. .. CD('.N) N) M (' N) N) (W N) (Y M I-Z ::0-oæI- M 1r :2-' I-W ZO/ O/ :: t513ø 8!Q ~ ~ ~:;i-~O:O:-'o:owow,,~1izaii!1-w::l-w::o~oenenØz ~0- 0- W I- I- I- I-~â !z:õ:õ:õ ~vLO ;(:1~~ 'UU)lt ::llLOi. IJT" N M .. U) U) .. CD mOT" NCO"' L( U) .. CD m 0CD CD CD CD CD CD CD CD CD m m m m m m m m m m 0N) C" C" C" CO M CO M M C" M M CO CO CO M M M CO V enwen com ;,0- !z~ ::ø 8~ 0I- ..~ 0: 0: -'wow,,zai:ii-w",i-Oø .. ° I- 13 ~W0- ~ en::°wz :: -' enw I-o z!Q w :õ 0: øzæwwz eizw Exhibit No. 31 Case No. IPC-E-11-08 M. Larkin, IPC Page 65 of 145 1 2 3 4 5 6 7 8 9 40 1 . . . T A B L E S - O P E R A n O N & M A I N T E N A N C E E X E N S E S ' . . 40 2 40 3 O T H E R P O W E R S U P P L Y E X P E N S E 40 4 5 5 5 . 1 P U R C H A S E D P O W E R 40 5 P O W E R E X P E N S E 40 6 T R A N S M I S S I O N L O S S E S 40 7 D E M A N D R E S P O N S E I N C E N T I V E 40 8 T O T A L 5 5 5 . 1 / P U R C H A S E D P O W E R 40 9 41 0 5 5 5 . 2 41 1 41 2 41 3 41 4 41 5 41 6 41 7 5 5 6 41 8 5 5 7 41 9 42 0 42 1 42 2 42 3 42 4 42 5 T R A N S M I S S I O N E X P E N S E S 42 6 42 7 O P E R A T I O N 42 8 5 6 0 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 42 9 5 6 1 - 0 P L O A D D I S P A T C H I N G 43 0 5 6 2 - 0 P S T A T I O N E X P E N S E S 43 1 5 6 3 - 0 P O V E R H E A D L I N E E X P E N S E S 43 2 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 43 3 5 6 6 - 0 P M I S C E L L A N E O U S E X P E N S E S 43 4 5 6 7 - 0 P R E N T S 43 5 43 6 (A ) AL L O C A T O R CO G E N E R A T I O N & S M A L L P O W E R P R O D CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D TO T A L AC C O U N T 5 5 5 LO A D C O N T R O L & D I S P A T C H I N G E X P E N S 1 P P - K W I OT H E R E X P E N S E S P P - K W TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S TO T A L P R O D U C T I O N E X P E N S E S L- 5 6 0 T- P L T T- 3 5 3 T- 3 5 4 - 3 5 6 KW H - T T- P L T T- 3 5 4 - 3 5 9 TO T A L T R A N S M I S S I O N O P E R A T I O N "0 s : ( ) m Dl ' D l X ~i ; ¡ ß ~ OJ ~ Z ; : OJ _ . 0 Z 0. : : ' 0 :: = e = e ~ .i ( ) ( ) . . 01 i mI....600 (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . . . - - . - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 63 , 3 5 3 , 1 9 2 23 , 7 2 4 , 4 1 2 5, 9 4 , 7 1 4 34 , 1 3 4 , 0 6 6 1, 3 0 2 , 7 9 3 48 7 , 8 6 8 11 2 , 9 9 3 70 1 , 9 3 2 11 , 2 5 2 , 2 6 5 11 , 2 5 2 , 2 6 5 75 , 9 0 8 , 2 5 0 2, 6 9 3 , 1 3 0 1, 0 0 8 , 5 1 9 23 3 , 5 7 9 1, 4 5 1 , 0 3 2 79 , 8 2 8 , 5 1 7 29 , 8 9 4 , 0 6 8 6,9 2 3 , 6 4 2 43 , 0 1 0 , 8 0 7 82 , 5 2 1 , 6 4 7 15 8 , 4 2 9 , 8 9 7 15 8 12 8 30 2, 6 1 9 , 7 8 9 2, 1 2 7 , 1 3 3 49 2 , 6 5 6 16 1 , 0 4 9 , 8 4 4 42 3 , 3 9 7 , 4 6 5 3, 0 3 4 , 1 4 5 3, 0 3 3 , 9 4 8 19 6 3, 0 2 5 , 1 1 2 3, 0 2 4 , 9 6 8 14 4 2, 0 2 1 , 3 0 6 2, 0 2 1 , 0 8 3 22 3 2, 9 2 6 , 7 6 1 2, 9 2 6 , 7 4 6 15 7, 8 4 8 , 6 6 1 7, 8 4 8 , 6 6 1 33 4 , 0 4 9 33 4 , 0 3 3 16 2, 0 8 7 , 2 9 7 2, 0 8 7 , 2 8 6 11 21 , 2 7 7 , 3 3 1 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U n L l n E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C n O N A L l Z A n O N A N D C L A S S I F I C A n O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) * * * * * * * . . * * . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T 1 2 3 4 5 6 7 8 9 40 1 * * * T A B L E 5 . O P E R A T l O N & M A I N T E N A N C E E X P E N S E S * * . 40 2 40 3 O T H E R P O W E R S U P P L Y E X P E N S E 40 4 5 5 5 . 1 P U R C H A S E D P O W E R 40 5 P O W E R E X P E N S E 40 6 T R A N S M I S S I O N L O S S E S 40 7 D E M A N D R E S P O N S E I N C E N T I V E 40 8 T O T A L 5 5 5 . 1 / P U R C H A S E D P O W E R 40 9 41 0 5 5 5 . 2 41 1 41 2 41 3 41 4 41 5 41 6 41 7 5 5 6 41 8 5 5 7 41 9 42 0 42 1 42 2 42 3 42 4 42 5 T R A N S M I S S I O N E X P E N S E S 42 6 42 7 O P E R A T I O N 42 8 5 6 o - 0 P S U P E R V I S I O N & E N G I N E E R I N G 42 9 5 6 1 - o P L O A D D I S P A T C H I N G 43 0 5 6 2 - 0 P S T A T I O N E X P E N S E S 43 1 5 6 3 - 0 P O V E R H E A D L I N E E X P E N S E S 43 2 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 43 3 5 6 6 - 0 P M I S C E L L A N E O U S E X P E N S E S 43 4 5 6 7 - 0 P R E N T S 43 5 43 6 (A ) CO G E N E R A T I O N & S M A L L P O W E R P R O D CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D TO T A L A C C O U N T 5 5 5 LO A D C O N T R O L & D I S P A T C H I N G E X P E N S 1 P P - K W I OT H E R E X P E N S E S P P - K W TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S TO T A L P R O D U C T I O N E X P E N S E S L- 5 6 0 T- P L T T- 3 5 3 T- 3 5 4 3 5 6 KW H - T T- P L T T- 3 5 4 - 3 5 9 TO T A L T R A N S M I S S I O N O P E R A T I O N "O $ : ( ) m Il . I I X ~¡ ; l ß § : Ol ~ Z ; : .. - , 0 z a _ : : : " ! = .. : : " 0 ( . .i ( ) ( ) . . oi m i....ò00 (I ) (0 ) (a ) (R ) (P ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1 2 3 4 5 6 7 8 9 40 1 . . . T A B L E 5 . O P E R A T l O N & M A I N T E N A N C E E X E N S E S . . . 40 2 40 3 O T H E R P O W E R S U P P L Y E X P E N S E 40 4 5 5 5 . 1 P U R C H A S E D P O W E R 40 5 P O W E R E X P E N S E 40 6 T R A N S M I S S I O N L O S S E S 40 7 D E M A N D R E S P O N S E I N C E N T I V E 40 8 T O T A L 5 5 5 . 1 / P U R C H A S E D P O W E R 40 9 41 0 5 5 5 . 2 41 1 41 2 41 3 41 4 41 5 41 6 41 7 5 5 6 41 8 5 5 7 41 9 42 0 42 1 42 2 42 3 42 4 42 5 T R A N S M I S S I O N E X P E N S E S 42 6 42 7 O P E R A T I O N 42 8 5 6 0 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 42 9 5 6 1 - 0 P L O A D D I S P A T C H I N G 43 0 56 2 - 0 P S T A T I O N E X P E N S E S 43 1 5 6 3 . 0 P O V E R H E A D L I N E E X P E N S E S 43 2 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 43 3 5 6 6 - 0 P M I S C E L L A N E O U S E X P E N S E S 43 4 5 6 7 - 0 P R E N T S 43 5 43 6 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) CO G E N E R A T I O N & S M A L L P O W E R P R O D CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D TO T A L AC C O U N T 5 5 5 LO A D C O N T R O L & D I S P A T C H I N G E X P E N S 1 P P - K W I OT H E R E X P E N S E S P P - K W TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S TO T A L P R O D U C T I O N E X P E N S E S L- 5 6 0 T- P L T T- 3 5 3 T- 3 5 4 - 3 5 6 KW H - T T- P L T T- 3 5 4 - 3 5 9 TO T A L T R A N S M I S S I O N O P E R A T I O N "' s : o m Il . I I X cg i ; g ¡ ~ O) ¡ ( z ; : 00 - . 0 z o. : : : . 0 :: = t " ' ê . .i a a . . 01 m ~..g ST R E E T LI G H T S (X ) (Y ) IN S T A L L A T I O N CU S T P R E M 1 2 3 4 5 6 7 8 9 40 1 . . . T A B L E 5 . O P E R A n O N & M A I N T E N A N C E E X E N S E S ' . . 40 2 40 3 O T H E R P O W E R S U P P L Y E X P E N S E 40 4 5 5 5 . 1 P U R C H A S E D P O W E R 40 5 P O W E R E X P E N S E 40 6 T R A N S M I S S I O N L O S S E S 40 7 D E M A N D R E S P O N S E I N C E N T I V E 40 8 T O T A L 5 5 5 . 1 / P U R C H A S E D P O W E R 40 9 41 0 5 5 5 . 2 41 1 41 2 41 3 41 4 41 5 41 6 41 7 5 5 6 41 8 5 5 7 41 9 42 0 42 1 42 2 42 3 42 4 42 5 T R A N S M I S S I O N E X P E N S E S 42 6 42 7 O P E R A T I O N 42 8 5 6 Q . O P S U P E R V I S I O N & E N G I N E E R I N G 42 9 5 6 1 - 0 P L O A D D I S P A T C H I N G 43 0 56 2 - 0 P S T A T I O N E X P E N S E S 43 1 5 6 3 - 0 P O V E R H E A D L I N E E X P E N S E S 43 2 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 43 3 5 6 6 - 0 P M I S C E L L A N E O U S E X P E N S E S 43 4 5 6 7 - 0 P R E N T S 43 5 43 6 (A ) AL L O C A T O R CO G E N E R A T I O N & S M A L L P O W E R P R O D CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D TO T A L A C C O U N T 5 5 5 LO A D C O N T R O L & D I S P A T C H I N G E X P E N S ~ P P - K W I OT H E R E X P E N S E S P P - K W TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S TO T A L P R O D U C T I O N E X P E N S E S L- 5 6 0 T- P L T T- 3 5 3 T- 3 5 4 - 3 5 6 KW H - T T- P L T T- 3 5 4 - 3 5 9 TO T A L T R A N S M I S S I O N O P E R A T I O N "t s : ( ) m Il . I I X ~i ; g ¡ ~ 0) ~ Z ' " (0 - , 0 Z a- ; : : " 9 .. = t " t ( , .¡ ( ) ( ) . . oi i i i....g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' " . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 40 1 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X E N S E S . . . 40 2 40 3 O T H E R P O W E R S U P P L Y E X P E N S E 40 4 5 5 5 . 1 P U R C H A S E D P O W E R 40 5 P O W E R E X P E N S E 40 6 T R A N S M I S S I O N L O S S E S 40 7 D E M A N D R E S P O N S E I N C E N T I V E 40 8 T O T A L 5 5 5 . 1 / P U R C H A S E D P O W E R 40 9 41 0 5 5 5 . 2 41 1 41 2 41 3 41 4 41 5 41 6 41 7 5 5 6 41 8 5 5 7 41 9 42 0 42 1 42 2 42 3 42 4 42 5 T R A N S M I S S I O N E X P E N S E S 42 6 42 7 O P E R A T I O N 42 8 5 6 0 . 0 P S U P E R V I S I O N & E N G I N E E R I N G 42 9 5 6 1 . 0 P L O A D D I S P A T C H I N G 43 0 5 6 2 . 0 P S T A T I O N E X P E N S E S 43 1 5 6 3 . 0 P O V E R H E A D L I N E E X P E N S E S 43 2 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 43 3 5 6 6 - 0 P M I S C E L L A N E O U S E X P E N S E S 43 4 5 6 7 . 0 P R E N T S 43 5 43 6 (A ) AL L O C A T O R CO G E N E R A T I O N & S M A L L P O W E R P R O D CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D TO T A L C O G E N & S M A L L P O W E R P R O D TO T A L A C C O U N T 5 5 5 LO A D C O N T R O L & D I S P A T C H I N G E X P E N S 1 P P . K W I OT H E R E X P E N S E S P P . K W TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S TO T A L P R O D U C T I O N E X P E N S E S L.5 6 0 T. P L T T.3 5 3 T.3 5 4 . 3 5 6 KW H . T T. P L T T.3 5 4 . 3 5 9 TO T A L T R A N S M I S S I O N O P E R A T I O N "' s : ( ) m Il . I I X ~¡ ; l ß § : -- ~ Z ; : 0- . 0 Z o . : : . 0 :: = t = t w "" ( ) ( ) . . (J i mI....b00 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) . . . M I S C E L L A N E O U S . . . . DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 - 5 6 7 8 9 43 7 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X P E N S E S . . . 43 8 M A I N T E N A N C E 43 9 5 6 8 - M T S U P E R V I S I O N & E N G I N E E R I N G 44 0 5 6 9 - M T S T R U C T U R E S 44 1 5 7 o - M T S T A T I O N E Q U I P M E N T 44 2 5 7 1 - M T O V E R H E A D L I N E S 44 3 5 7 3 - M T M I S C E L L A N E O U S P L A N T 44 4 44 5 44 6 44 7 44 8 44 9 D I S T R I B U T I O N E X P E N S E S 45 0 45 1 O P E R A T I O N 45 2 5 8 0 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 45 3 5 8 1 - 0 P L O A D D I S P A T C H I N G 45 4 5 8 2 - 0 P S T A T I O N E X P E N S E S 45 5 5 8 3 - 0 P O V E R H E A D L I N E E X P E N S E S 45 6 5 8 4 - 0 P U N D E R G R O U N D L I N E E X P E N S E S 45 7 5 8 5 - 0 P S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 45 8 5 8 6 - 0 P M E T E R E X P E N S E S 45 9 5 8 7 - 0 P C U S T O M E R I N S T A L L A T I O N S E X P E N S E 46 0 5 8 8 - 0 P M I S C E L L A N E O U S E X P E N S E S 46 1 5 8 9 - 0 P R E N T S 46 2 T O T A L D I S T R I B U T I O N O P E R A T I O N 46 3 46 4 M A I N T E N A N C E 46 5 5 9 0 - M T S U P E R V I S I O N & E N G I N E E R I N G 46 6 5 9 1 - M T S T R U C T U R E S 46 7 5 9 2 - M T S T A T I O N E Q U I P M E N T 46 8 5 9 3 - M T O V E R H E A D L I N E S 46 9 5 9 4 - M T U N D E R G R O U N D L I N E S 47 0 5 9 5 - M T L I N E T R A N S F O R M E R S 47 1 5 9 6 - M T S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 47 2 5 9 7 - M T M E T E R S 47 3 5 9 8 - M T M I S C E L L A N E O U S P L A N T 47 4 T O T A L D I S T R I B U T I O N M A I N T E N A N C E "t š : ~ m ~. l t 6 Š o CD i ; C D õ ' -. ~ Z ; : .. _ . 0 Z o . : : . 0 :: ; ; ; ; ~ "' ( ) ( ) . . oi m i....600 TO T A L T R A N S M I S S I O N M A I N T E N A N C E TO T A L T R A N S M I S S I O N E X P E N S E S TO T A L D I S T R I B U T I O N E X P E N S E S (A ) AL L O C A T O R L- 5 6 8 T- 3 5 2 'T"f - 3 5 6-T- P L T L- 5 8 0 03 6 0 1 03 6 2 0- 3 6 4 - 3 6 5 0- 3 6 6 - 3 6 7 CU S T I N S T ME T E R CU S T I N S T 03 6 0 1 03 6 0 1 L- 5 9 0 03 6 1 03 6 2 0- 3 6 4 - 3 6 5 0- 3 6 6 - 3 6 7 03 6 8 ST L I G H T ME T E R CU S T I N S T (B ) TO T A L S 53 9 , 1 6 7 42 7 , 3 5 6 3, 4 8 6 , 1 6 9 2, 7 8 2 , 2 4 1 (4 0 ) 7,2 3 4 , 8 9 3 28 , 5 1 2 , 2 2 4 3, 7 1 8 , 2 5 3,5 0 9 , 0 9 2 1, 3 1 5 , 3 0 7 3,0 1 0 , 8 9 4 1, 8 4 8 , 2 6 80 , 6 1 7 3,9 4 0 , 4 2 3 1, 4 7 8 , 4 0 3 4,9 8 2 , 7 6 6 55 5 , 5 9 3 24 , 4 3 9 , 9 4 5 37 3 , 1 5 (1 1 , 3 6 9 ) 3, 8 7 3 , 4 5 7 13 , 9 4 8 , 5 7 6 1, 0 4 6 , 9 9 8 42 1 , 9 1 8 59 0 , 5 5 8 65 3 , 5 4 2 13 7 , 8 4 2 21 , 0 3 4 , 9 3 6 45 , 4 7 4 , 8 8 1 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N . . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 53 9 , 1 2 9 42 7 , 3 5 6 3, 4 8 5 , 7 8 4 2, 7 8 2 , 2 2 7 (4 0 ) 38 38 4 15 (0 ) Ba s e - l o a d P e a k 1 2 3 4 5 6 7 8 9 43 7 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X E N S E S ' " 43 8 M A I N T E N A N C E 43 9 5 6 8 - M T S U P E R V I S I O N & E N G I N E E R I N G 44 0 5 6 9 - M T S T R U C T U R E S 44 1 5 7 0 - M T S T A T I O N E Q U I P M E N T 44 2 5 7 1 - M T O V E R H E A D L I N E S 44 3 5 7 3 - M T M I S C E L L A N E O U S P L A N T 44 4 44 5 44 6 44 7 44 8 44 9 D I S T R I B U T I O N E X P E N S E S 45 0 45 1 O P E R A T I O N 45 2 5 8 D - O P S U P E R V I S I O N & E N G I N E E R I N G 45 3 5 8 1 - Q P L O A D D I S P A T C H I N G 45 4 5 8 2 - 0 P S T A T I O N E X P E N S E S 45 5 5 8 3 - 0 P O V E R H E A D L I N E E X P E N S E S 45 6 5 8 4 - 0 P U N D E R G R O U N D L I N E E X P E N S E S 45 7 5 8 5 - 0 P S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 45 8 5 8 6 . 0 P M E T E R E X P E N S E S 45 9 5 8 7 - 0 P C U S T O M E R I N S T A L L A T I O N S E X P E N S E 46 0 5 8 8 - Q P M I S C E L L A N E O U S E X P E N S E S 46 1 5 8 9 - 0 P R E N T S 46 2 T O T A L D I S T R I B U T I O N O P E R A T I O N 46 3 46 4 M A I N T E N A N C E 46 5 5 9 D - M T S U P E R V I S I O N & E N G I N E E R I N G 46 6 5 9 1 - M T S T R U C T U R E S 46 7 5 9 2 - M T S T A T I O N E Q U I P M E N T 46 8 5 9 3 - M T O V E R H E A D L I N E S 46 9 5 9 4 - M T U N D E R G R O U N D L I N E S 47 0 5 9 5 - M T L I N E T R A N S F O R M E R S 47 1 5 9 6 - M T S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 47 2 5 9 7 - M T M E T E R S 47 3 5 9 8 - M T M I S C E L L A N E O U S P L A N T 47 4 T O T A L D I S T R I B U T I O N M A I N T E N A N C E "t s : ~ m ~ . l t 6 Š - CD i ; C D e ' -. ~ Z : : N - ' 0 Z O. : J . 0 :: = t = t w .i ( ) ( ) . . oi m ~..600 TO T A L T R A N S M I S S I O N M A I N T E N A N C E TO T A L T R A N S M I S S I O N E X P E N S E S TO T A L D I S T R I B U T I O N E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L l l l E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l O N A L l Z A l l O N A N D C L A S S I F I C A l l O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) L- 5 8 0 D3 6 0 1 D3 6 2 0. 3 6 4 - 3 6 5 D- 3 6 6 - 3 6 7 CU S T I N S T ME T E R CU S T I N S T D3 6 0 1 D3 6 0 1 L- 5 9 0 D3 6 1 D3 6 2 D- 3 6 4 - 3 6 5 D- 3 6 6 - 3 6 7 D3 6 8 ST L I G H T ME T E R CU S T I N S T (I ) (0 ) (P ) (Q ) (R ) LIN E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 47 3 , 8 2 0 51 , 6 7 7 80 2 , 2 7 8 44 7 , 5 7 1 37 , 1 3 0 53 , 4 4 1 29 , 8 1 3 20 , 7 9 0 22 0 , 6 3 4 58 6 , 0 1 4 65 , 1 8 4 76 9 , 8 8 5 42 9 , 5 0 0 46 , 2 7 6 11 7 , 0 2 1 65 , 2 8 3 45 , 5 2 3 48 3 , 1 2 7 1, 1 8 8 , 9 7 5 12 6 , 3 3 1 1, 7 4 2 , 8 6 6 97 2 , 3 0 2 20 , 9 9 3 84 9 , 3 1 5 47 3 , 8 1 2 12 1 , 0 9 5 83 2 , 1 1 6 92 , 5 5 9 1, 0 9 3 , 2 0 5 60 9 , 8 7 2 65 , 7 1 0 16 6 , 1 6 5 92 , 6 9 9 64 , 6 4 1 68 6 , 0 2 0 92 , 7 8 3 10 , 3 2 1 12 1 , 8 9 6 68 , 0 0 3 7, 3 2 7 18 , 5 2 8 10 , 3 3 6 7, 2 0 8 76 , 4 9 3 85 , 6 7 0 9,1 0 6 13 6 , 1 1 6 75 , 9 3 6 3, 3 7 0 26 8 14 9 10 4 1, 1 0 5 (9 , 8 0 5 ) (1 , 5 6 4 ) 3, 5 0 1 , 4 2 3 37 2 , 0 3 4 8,0 7 4 , 1 8 1 4,5 0 4 , 3 8 4 97 , 2 5 4 48 1 , 0 7 5 26 8 , 3 8 0 68 , 5 9 2 50 , 3 5 6 28 , 0 9 3 19 , 5 8 9 20 7 , 8 9 8 1 I D A H O P O W E R C O M P A N Y 2 B E F O R E T H E I D A H O P U B L I C U n L I T E S C O M M I S S I O N 3 C L A S S C O S T O F S E R V I C E S T U D Y 4 F O R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 F U N c n O N A L l Z A n O N A N D C L A S S I F I C A n O N O F C O S T S 6 ( A ) ( S ) ( T ) ( U ) ( V ) ( W ) ( X ) ( Y ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . 8 A L L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S S T R E E T I N S T A L L A T I O N 9 S E C C U S T D E M A N D C U S T O M E R L I G H T S C U S T P R E M 43 7 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X E N S E S ' " 43 8 M A I N T E N A N C E 43 9 5 6 8 - M T S U P E R V I S I O N & E N G I N E E R I N G L - 5 6 8 44 0 5 6 9 - M T S T R U C T U R E S T - 3 5 2 44 1 5 7 0 - M T S T A T I O N E Q U I P M E N T T - 3 5 3 44 2 5 7 1 - M T O V E R H E A D L I N E S T - 3 5 4 3 5 6 44 3 5 7 3 - M T M I S C E L L A N E O U S P L A N T T - P L T 44 4 44 5 T O T A L T R A N S M I S S I O N M A I N T E N A N C E 44 6 44 7 T O T A L T R A N S M I S S I O N E X P E N S E S 44 8 44 9 D I S T R I B U T I O N E X P E N S E S 45 0 45 1 O P E R A T I O N 45 2 5 8 Q - O P S U P E R V I S I O N & E N G I N E E R I N G 45 3 5 8 1 - 0 P L O A D D I S P A T C H I N G 45 4 5 8 2 - 0 P S T A T I O N E X P E N S E S 45 5 5 8 3 - 0 P O V E R H E A D L I N E E X P E N S E S 45 6 5 8 4 0 P U N D E R G R O U N D L I N E E X P E N S E S 45 7 5 8 5 - 0 P S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 45 8 5 8 6 - 0 P M E T E R E X P E N S E S 45 9 5 8 7 - 0 P C U S T O M E R I N S T A L L A T I O N S E X P E N S E 46 0 5 8 8 - 0 P M I S C E L L A N E O U S E X P E N S E S 46 1 5 8 9 - 0 P R E N T S 46 2 T O T A L D I S T R I B U T I O N O P E R A T I O N 46 3 46 4 M A I N T E N A N C E 46 5 5 9 0 - M T S U P E R V I S I O N & E N G I N E E R I N G 46 6 5 9 1 - M T S T R U C T U R E S 46 7 5 9 2 - M T S T A T I O N E Q U I P M E N T 46 8 5 9 3 - M T O V E R H E A D L I N E S 46 9 5 9 4 - M T U N D E R G R O U N D L I N E S 47 0 5 9 5 - M T L I N E T R A N S F O R M E R S 47 1 5 9 6 - M T S T R E E T L I G H T I N G & S I G N A L S Y S T E M S 47 2 5 9 7 - M T M E T E R S 47 3 5 9 8 - M T M I S C E L L A N E O U S P L A N T 47 4 T O T A L D I S T R I B U T I O N M A I N T E N A N C E iJ š : ~ m ~ . i l l 6 Š o T O T A L D I S T R I B U T I O N E X P E N S E S CD I l C D e ' .. ~ z ; : (. _ . 0 z o. : : . 0 :: = t = t ~ ~ ( ' ( ' . . ~ ~ ..g L- 5 8 0 D3 6 0 1 D3 6 2 D. 3 6 4 - 3 6 5 0. 3 6 6 - 3 6 7 CU S T I N S T ME T E R CU S T I N S T D3 6 0 1 D3 6 0 1 L- 5 9 0 D3 6 1 D3 6 2 0. 3 6 4 - 3 6 5 D- 3 6 6 - 3 6 7 D3 6 8 ST L I G H T ME T E R CU S T I N S T 12 3 , 0 8 6 12 4 , 1 6 7 69 , 2 7 0 64 , 7 2 4 90 7 , 5 2 9 21 , 6 2 6 27 0 , 8 6 9 26 9 , 5 2 4 13 5 , 8 1 5 75 , 7 6 8 14 1 , 7 2 8 26 1 , 2 8 2 10 , 6 5 5 6, 5 0 5 17 6 , 3 5 1 98 , 3 8 2 25 9 , 4 5 8 14 4 , 7 4 5 80 , 6 1 7 3, 9 4 0 , 4 2 3 1, 4 7 8 , 4 0 3 38 2 , 7 1 3 19 2 , 8 5 2 10 7 , 5 8 7 20 1 , 2 4 8 37 1 , 0 1 0 15 , 1 3 0 9, 2 3 7 42 , 6 7 4 21 , 5 0 4 11 , 9 9 6 22 , 4 4 0 41 , 3 6 9 1, 6 8 7 1,0 3 0 61 6 16 , 4 8 2 9, 1 9 5 18 0 21 , 3 4 6 13 , 7 6 5 8 81 6 , 9 8 2 45 5 , 7 7 4 14 6 , 9 6 4 81 , 9 8 8 11 5 , 9 8 1 59 0 , 5 5 8 65 3 , 5 4 2 13 7 , 8 4 2 6' .~:zo ¡: CJU Zz ii íL æ ¡:$iS ff ~ ~0: 0:~ f- ûì~ ~$0: 0W ~~ 0 ~ ff ~~ u:; ~ ~: ~ lñ -: ~ üi: u ~ .. 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Larkin, IPC Page 75 of 145 1 2 3 4 56 W ~ 7 T O T A L S 8 A L L O C A T O R 9 47 7 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S . . . 47 8 47 9 C U S T O M E R A C C O U N T I N G E X P E N S E S 48 0 9 0 1 - 0 P S U P E R V I S I O N L - 9 0 1 48 1 9 0 2 - 0 P M E T E R R E A D I N G M - R E A D 48 2 9 0 3 - 0 P C U S T O M E R R E C O R D S & C O L L E C T I O N S C - R E C O R D 48 3 9 0 4 . 0 P U N C O L L E C T I B L E A C C O U N T S U A R 48 4 9 0 5 - 0 P M I S C C U S T O M E R A C C O U N T S E X P E N S E S D - 9 0 2 - 9 0 4 48 5 T O T A L C U S T O M E R A C C O U N T I N G E X P E N S E S 48 6 C U S T O M E R S E R V I C E S & I N F O R M A T I O N E X P E N S E S 48 7 9 0 7 - 0 P S U P E R V I S I O N ¡ L - 9 0 7 I 48 8 9 0 8 - 0 P C U S T O M E R A S S I S T A N C E 48 9 E N E R G Y E F F I C I E N C Y P R O G R A M S 49 0 O T H E R 49 1 T O T A L A C C O U N T 9 0 8 49 2 9 0 9 - 0 P I N F O R M A T I O N & I N S T R U C T I O N A L 49 3 9 1 O - 0 P M I S C E L L A N E O U S E X P E N S E S 49 4 T O T A L C U S T S E R V & I N F O E X P E N S E S 49 5 49 6 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 49 7 49 8 9 2 0 - 0 P A D M I N I S T R A T I V E & G E N E R A L S A L A R I E S L A B O R 49 9 9 2 1 - 0 P O F F I C E S U P P L I E S L A B O R 50 0 9 2 2 - 0 P A D M I N & G E N E R A L E X P T R A N S F E R R E D - C L A B O R 50 1 9 2 3 - 0 P O U T S I D E S E R V I C E S L A B O R 50 2 50 3 9 2 4 - 0 P P R O P E R T Y I N S U R A N C E 50 4 P R O D U C T I O N - S T E A M 50 5 A L L R I S K & M I S C E L L A N E O U S 50 6 T O T A L A C C O U N T 9 2 4 -0 s : ( ) m Il . I I X ~ b ; g ¡ § : .. ~ Z ; : (J - , 0 Z 9, . : : : . 9 .. : : - 0 w .i ( ) ( ) . . oi m i....6(X ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . . . . . - - - - T R A N S M I S S I O N F U N C T I O N . . . . . . - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 41 9 , 2 0 7 2, 0 4 0 , 9 4 2 13 , 1 9 9 , 7 5 6 4, 4 7 9 , 9 6 4 34 0 20 , 1 4 0 , 2 0 9 36 2 , 4 0 3 46 , 6 6 6 54 , 5 1 6 1,7 6 5 , 3 4 1 81 4 , 1 9 3 95 1 , 1 4 8 4, 5 5 7 , 5 9 0 6, 3 2 2 , 9 3 1 31 , 3 3 9 88 0 , 9 3 11 2 , 8 2 0 13 1 , 7 9 8 7, 5 9 7 , 1 6 7 54 , 4 9 7 , 7 8 7 7, 2 3 4 , 0 9 4 2,6 2 3 , 4 1 7 8, 5 0 , 9 3 9 7, 1 3 6 , 4 8 9 14 , 1 8 4 , 5 5 6 1, 8 8 2 , 8 7 3 68 2 , 8 1 7 2,1 9 9 , 5 9 1 1, 8 5 7 , 4 6 9 (2 7 , 4 0 6 , 9 7 6 ) (3 , 6 3 8 , 0 3 1 ) (1 , 3 1 9 , 3 1 8 ) (4 , 2 4 9 , 9 8 3 ) (3 , 5 8 8 , 9 4 5 ) 7, 0 8 1 , 5 4 6 94 0 , 0 1 2 34 0 , 8 9 2 1, 0 9 8 , 1 3 1 92 7 , 3 2 9 77 4 , 7 4 3 35 7 , 3 1 9 41 7 , 4 2 4 2, 4 3 6 , 3 7 2 26 6 , 0 0 13 1 , 5 1 8 31 1 , 2 1 1 65 2 , 5 7 0 3, 2 1 1 , 1 1 4 47 6 12 4 (2 3 9 ) 62 31 1 2 3 4 5 6 7 8 9 47 7 ' " T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 47 8 47 9 C U S T O M E R A C C O U N T I N G E X P E N S E S 48 0 9 0 1 - 0 P S U P E R V I S I O N L - 9 0 1 48 1 9 0 2 . 0 P M E T E R R E A D I N G M - R E A D 48 2 9 0 3 - 0 P C U S T O M E R R E C O R D S & C O L L E C T I O N S C - R E C O R D 48 3 9 0 4 - 0 P U N C O L L E C T I B L E A C C O U N T S U A R 48 4 9 0 5 - 0 P M I S C C U S T O M E R A C C O U N T S E X P E N S E S D . 9 0 2 . 9 0 4 48 5 T O T A L C U S T O M E R A C C O U N T I N G E X P E N S E S 48 6 C U S T O M E R S E R V I C E S & I N F O R M A T I O N E X P E N S E S 48 7 9 0 7 - 0 P S U P E R V I S I O N 48 8 9 0 8 - 0 P C U S T O M E R A S S I S T A N C E 48 9 E N E R G Y E F F I C I E N C Y P R O G R A M S 49 0 O T H E R 49 1 T O T A L A C C O U N T 9 0 8 49 2 9 0 9 - 0 P I N F O R M A T I O N & I N S T R U C T I O N A L 49 3 9 1 0 - 0 P M I S C E L L A N E O U S E X P E N S E S 49 4 T O T A L C U S T S E R V & I N F O E X P E N S E S 49 5 49 6 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 49 7 49 8 9 2 0 - 0 P 49 9 9 2 1 - 0 P 50 0 92 2 - 0 P 50 1 9 2 3 - 0 P 50 2 50 3 9 2 4 - 0 P 50 4 50 5 50 6 AD M I N I S T R A T I V E & G E N E R A L S A L A R I E S L A B O R OF F I C E S U P P L I E S L A B O R AD M I N & G E N E R A L E X P T R A N S F E R R E D - C L A B O R OU T S I D E S E R V I C E S L A B O R PR O P E R T Y I N S U R A N C E PR O D U C T I O N - S T E A M AL L R I S K & M I S C E L L A N E O U S TO T A L A C C O U N T 9 2 4 "0 s : ( ) m Dl ' D l X ~¡ ; l ß g ; -- ; ; Z ; : -- _ . 0 z a. : : : . 9 .. : : " 0 c . ~( ) Ç ) . . mi....60) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ 0 0 ~ ~ ~ . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (Q ) (R ) (A ) (I ) (P ) (0 ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D IL - 9 0 7 I 3, 1 8 2 , 0 2 9 34 2 , 6 7 6 5, 2 2 3 , 0 5 8 2, 9 1 3 , 8 1 4 18 7 , 7 3 8 18 5 , 7 3 8 10 3 , 6 1 9 72 , 2 5 5 76 6 , 8 2 8 82 8 , 2 1 1 89 , 1 9 1 1, 3 5 9 , 4 4 5 75 8 , 4 0 1 48 , 8 6 4 48 , 3 4 4 26 , 9 7 0 18 , 8 0 6 19 9 , 5 8 8 (1 , 6 0 0 , 2 4 5 ) (1 7 2 , 3 3 2 ) (2 , 6 2 6 , 6 8 0 ) (1 , 4 6 5 , 3 5 9 ) (9 4 , 4 1 3 ) (9 3 , 4 0 8 ) (5 2 , 1 1 0 ) (3 6 , 3 3 7 ) (3 8 5 , 6 3 8 ) 41 3 , 4 7 9 44 , 5 2 8 67 8 , 6 9 4 37 8 , 2 7 24 , 3 9 5 24 , 1 3 5 13 , 4 6 4 9,3 8 9 99 , 6 4 3 17 9 , 4 6 4 19 , 9 6 2 23 5 , 7 7 4 13 1 , 5 3 2 14 , 1 7 2 35 , 8 3 7 19 , 9 9 3 13 , 9 4 1 14 7 , 9 5 5 1 2 3 4 5 6 7 8 9 47 7 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 47 8 47 9 C U S T O M E R A C C O U N T I N G E X P E N S E S 48 0 9 0 1 - 0 P S U P E R V I S I O N L - 9 0 1 48 1 9 0 2 - 0 P M E T E R R E A D I N G M - R E A D 48 2 9 0 3 - 0 P C U S T O M E R R E C O R D S & C O L L E C T I O N S C - R E C O R D 48 3 9 0 4 - 0 P U N C O L L E C T I B L E A C C O U N T S U A R 48 4 9 0 5 - 0 P M I S C C U S T O M E R A C C O U N T S E X P E N S E S 0 - 9 0 2 - 9 0 4 48 5 T O T A L C U S T O M E R A C C O U N T I N G E X P E N S E S 48 6 C U S T O M E R S E R V I C E S & I N F O R M A T I O N E X P E N S E S 48 7 9 0 7 - 0 P S U P E R V I S I O N 48 8 9 0 8 - 0 P C U S T O M E R A S S I S T A N C E 48 9 E N E R G Y E F F I C I E N C Y P R O G R A M S 49 0 O T H E R 49 1 T O T A L A C C O U N T 9 0 8 49 2 9 0 9 - U P I N F O R M A T I O N & I N S T R U C T I O N A L 49 3 9 1 D - O P M I S C E L L A N E O U S E X P E N S E S 49 4 T O T A L C U S T S E R V & I N F O E X P E N S E S 49 5 49 6 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 49 7 49 8 9 2 0 - 0 P 49 9 9 2 1 - 0 P 50 0 92 2 - 0 P 50 1 9 2 3 - 0 P 50 2 50 3 9 2 4 - 0 P 50 4 50 5 50 6 AD M I N I S T R A T I V E & G E N E R A L S A L A R I E S OF F I C E S U P P L I E S AD M I N & G E N E R A L E X P T R A N S F E R R E D - C OU T S I D E S E R V I C E S PR O P E R T Y I N S U R A N C E PR O D U C T I O N - S T E A M AL L R I S K & M I S C E L L A N E O U S TO T A L A C C O U N T 9 2 4 "' š : 0 m Ql . Q l X ~i ; g ¡ g ; .. ~ Z ; : 00 _ . 0 Z o . : : . 0 :: = t = t w .. 0 0 - , U1 m ~-'b00 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) (X ) (Y ) ST R E E T LI G H T S IN S T A L L A T I O N CU S T P R E M IL - 9 ò i - - l LA B O R~LA B O R i: 42 7 , 7 9 4 72 3 , 8 6 3 40 3 , 8 2 5 22 2 , 2 9 5 3, 4 6 3 , 8 4 2 32 6 , 8 6 0 91 6 , 5 7 8 11 1 , 3 4 5 18 8 , 4 0 5 10 5 , 1 0 7 57 , 8 5 8 90 1 , 5 6 1 85 , 0 7 4 23 8 , 5 6 5 (2 1 5 , 1 3 8 ) (3 6 4 , 0 3 1 ) (2 0 3 , 0 8 4 ) (1 1 1 , 7 9 2 ) (1 , 7 4 1 , 9 6 9 ) (1 6 4 , 3 7 8 ) (4 6 0 , 9 4 8 ) 55 , 5 8 8 94 , 0 6 0 52 , 4 7 4 28 , 8 8 5 45 0 , 0 9 8 42 , 4 7 3 11 9 , 1 0 2 82 , 5 4 0 41 , 5 9 3 23 , 2 0 4 43 , 4 0 4 80 , 0 1 6 3, 2 6 3 1, 9 9 2 1 2 3 4 5 6 7 8 9 47 7 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 47 8 47 9 C U S T O M E R A C C O U N T I N G E X P E N S E S 48 0 9 0 1 - 0 P S U P E R V I S I O N 48 1 9 0 2 - 0 P M E T E R R E A D I N G 48 2 9 0 3 - 0 P C U S T O M E R R E C O R D S & C O L L E C T I O N S 48 3 9 0 4 - 0 P U N C O L L E C T I B L E A C C O U N T S 48 4 9 0 5 . 0 P M I S C C U S T O M E R A C C O U N T S E X P E N S E S D - 9 0 2 - 9 0 4 48 5 T O T A L C U S T O M E R A C C O U N T I N G E X P E N S E S 48 6 C U S T O M E R S E R V I C E S & I N F O R M A T I O N E X P E N S E S 48 7 9 0 7 - 0 P S U P E R V I S I O N 48 8 9 0 8 . 0 P C U S T O M E R A S S I S T A N C E 48 9 E N E R G Y E F F I C I E N C Y P R O G R A M S 49 0 O T H E R 49 1 T O T A L A C C O U N T 9 0 8 49 2 9 0 9 - 0 P I N F O R M A n O N & I N S T R U C T I O N A L 49 3 9 1 0 - 0 P M I S C E L L A N E O U S E X P E N S E S 49 4 T O T A L C U S T S E R V & I N F O E X P E N S E S 49 5 49 6 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 49 7 49 8 9 2 Q - O P 49 9 9 2 1 - 0 P 50 0 92 2 - 0 P 50 1 9 2 3 - 0 P 50 2 50 3 9 2 4 - 0 P 50 4 50 5 50 6 "U s : ( " m ll ' I I X ii i ; l ß ~ .. X - z ; : co _ . 0 z 0. : : ' 0 := u = u w .. ( " ( " . . oi m i....~ AD M I N I S T R A T I V E & G E N E R A L S A L A R I E S OF F I C E S U P P L I E S AD M I N & G E N E R A L E X P T R A N S F E R R E D - C OU T S I D E S E R V I C E S PR O P E R T Y I N S U R A N C E PR O D U C T I O N . S T E A M AL L R I S K & M I S C E L L A N E O U S TO T A L A C C O U N T 9 2 4 (A ) AL L O C A T O R ID 9 C i ' r I LA B O R LA B O R IAIA ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I U T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - , . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 10 1 , 0 6 4 31 8 , 1 4 3 2, 0 4 0 , 9 4 2 13 , 1 9 9 , 7 5 6 4, 4 7 9 , 9 6 4 35 22 7 77 26 1 , 2 2 1 4, 5 5 7 , 5 9 0 31 , 3 3 9 63 5 , 8 7 5 1, 7 2 8 , 5 3 4 44 9 , 8 9 9 (8 6 9 , 2 8 1 ) 22 4 , 6 0 9 5, 4 4 1 , 2 8 6 1,4 1 6 , 2 4 5 (2 , 7 3 6 , 4 2 7 ) 70 7 , 0 5 1 2, 4 1 9 , 7 3 9 62 9 , 8 0 4 (1 , 2 1 6 , 8 8 9 ) 31 4 , 4 2 6 1 2 3 4 5 6 7 8 9 47 7 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' . . 47 8 47 9 C U S T O M E R A C C O U N T I N G E X P E N S E S 48 0 9 0 1 - 0 P S U P E R V I S I O N L - 9 0 1 48 1 9 0 2 - 0 P M E T E R R E A D I N G M - R E A D 48 2 9 0 3 . 0 P C U S T O M E R R E C O R D S & C O L L E C T I O N S C . R E C O R D 48 3 9 0 4 - 0 P U N C O L L E C T I B L E A C C O U N T S U A R 48 4 9 0 5 - 0 P M I S C C U S T O M E R A C C O U N T S E X P E N S E S D - 9 0 2 - 9 0 4 48 5 T O T A L C U S T O M E R A C C O U N T I N G E X P E N S E S 48 6 C U S T O M E R S E R V I C E S & I N F O R M A T I O N E X P E N S E S 48 7 9 0 7 - 0 P S U P E R V I S I O N 48 8 9 0 8 - 0 P C U S T O M E R A S S I S T A N C E 48 9 E N E R G Y E F F I C I E N C Y P R O G R A M S 49 0 O T H E R 49 1 T O T A L A C C O U N T 9 0 8 49 2 9 0 9 - 0 P I N F O R M A T I O N & I N S T R U C T I O N A L 49 3 9 1 0 - 0 P M I S C E L L A N E O U S E X P E N S E S 49 4 T O T A L C U S T S E R V & I N F O E X P E N S E S 49 5 49 6 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 49 7 49 8 9 2 0 - 0 P 49 9 9 2 1 - 0 P 50 0 9 2 2 . 0 P 50 1 9 2 3 - 0 P 50 2 50 3 9 2 4 - 0 P 50 4 50 5 50 6 AL L O C A T O R rc : ~ AD M I N I S T R A T I V E & G E N E R A L S A L A R I E S L A B O R OF F I C E S U P P L I E S L A B O R AD M I N & G E N E R A L E X P T R A N S F E R R E D - C L A B O R OU T S I D E S E R V I C E S L A B O R PR O P E R T Y I N S U R A N C E PR O D U C T I O N - S T E A M AL L R I S K & M I S C E L L A N E O U S TO T A L AC C O U N T 9 2 4 -0 s : ( " m Il . I I X ~i ; ¡ ß ~ 00 ~ Z ; : 0- ' 0 Z o . : : . 0 - - , .. = u - 0 ( ¡ ,i ( " ( " . . CJ i i i....g (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S . - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 56 W ~ 7 T O T A L S 8 A L L O C A T O R 9 50 7 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 50 8 50 9 9 2 5 - 0 P I N J U R I E S & D A M A G E S 51 0 9 2 6 - 0 P E M P L O Y E E P E N S I O N S & B E N E F I T S 51 1 9 2 7 - 0 P F R A N C H I S E R E Q U I R E M E N T S 51 2 51 3 9 2 8 - 0 P R E 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 51 4 F E R C A D M I N A S S E S S & S E C U R I T I E S 51 5 C A P A C I T Y R E L A T E D 51 6 E N E R G Y R E L A T E D 51 7 F E R C O R D E R 4 7 2 51 8 F E R C M I S C E L L A N E O U S 51 9 F E R C R A T E C A S E 52 0 F E R C O T H E R 52 1 F E R C O R E G O N H Y D R O 52 2 I D A H O P U C - R A T E C A S E 52 3 - O T H E R 52 4 O R E G O N P U C - R A T E C A S E 52 5 - O T H E R 52 6 N E V A D A P U C - R A T E C A S E 52 7 - O T H E R 52 8 T O T A L A C C O U N T 9 2 8 52 9 53 0 9 2 9 - 0 P D U P L I C A T E C H A R G E 5 - C R L A B O R 53 1 9 3 0 1 - 0 P G E N E R A L A D V E R T I S I N G L A B O R 53 2 9 3 0 2 - 0 P M I S C E L L A N E O U S E X P E N S E S L A B O R 53 3 9 3 1 - 0 P R E N T S L G E N - P L T 53 4 T O T A L A D M & G E N O P E R A T I O N 53 5 53 6 9 3 5 - M T G E N E R A L P L A N T M A I N T E N A N C E L I G E N - P L T I 53 7 53 8 T O T A L A D M I N & G E N E R A L E X P E N S E S 53 9 54 0 4 1 6 M E R C H A N D I S I N G E X P E N S E M - E X P 54 1 54 2 T O T A L O P E R & M A I N T E X P E N S E S 54 3 "0 s : ( ' m Dl ' D l X ~¡ ; l ß § : Ol ~ Z ; : ; _ : n ) i š :~ ~ W .. ( ' ( ' . . oi m i....g PI - S H O KW H . T KW H - O P1 0 1 P T- P L T NO N E PI - H O OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - . . . - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 5, 5 7 9 , 0 5 9 74 0 , 5 7 0 26 8 , 5 6 5 86 5 , 1 4 1 42 , 5 9 7 , 4 3 4 5,6 5 4 , 4 2 9 2,0 5 0 , 5 5 7 6, 6 0 5 , 5 5 9 2, 6 3 3 48 4 11 2 56 5 1,7 1 4 , 7 1 2 71 4 , 5 1 8 16 5 , 4 8 7 83 4 , 7 0 7 72 6 , 8 0 1 72 6 , 8 0 1 47 9 , 5 6 4 47 9 , 5 6 4 55 6 , 7 4 9 10 2 , 3 1 5 23 , 6 9 7 11 9 , 5 2 5 69 5 15 6 , 6 3 8 57 , 8 2 3 31 , 2 6 5 67 , 5 4 9 55 , 3 7 3 67 , 7 4 8 0 3, 7 5 8 , 2 8 1 3,6 0 7 , 6 0 7 47 8 , 8 7 8 17 3 , 6 6 3 55 9 , 4 2 9 23 , 9 5 0 4, 4 0 1 1, 0 1 9 5, 1 4 2 10 7 , 1 3 6 , 9 9 0 4,1 5 5 , 7 3 2 76 3 , 7 0 7 17 6 , 8 7 9 89 2 , 1 7 0 11 1 , 2 9 2 , 7 2 2 58 8 , 9 7 8 11 7 , 6 8 0 63 7 , 0 0 3 , 6 4 6 1 0 6 , 1 4 4 , 2 7 1 33 , 1 3 8 , 2 0 7 3 3 4 , 4 8 6 , 2 9 5 73 0 , 5 7 8 5,5 7 8 , 1 3 7 55 6 49 37 2 o 11 7 , 5 7 9 69 5 6 o 47 2 , 4 1 6 5,0 5 8 32 o 87 7 , 6 4 4 42 35 , 4 3 0 , 0 9 5 1, 9 9 6 1 2 3 4 5 6 7 8 9 50 7 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 50 8 50 9 9 2 5 . 0 P 51 0 92 6 - 0 P 51 1 9 2 7 . 0 P 51 2 51 3 9 2 8 . 0 P 51 4 51 5 51 6 51 7 51 8 51 9 52 0 52 1 52 2 52 3 52 4 52 5 52 6 52 7 52 8 52 9 53 0 92 9 . 0 P 53 1 9 3 0 1 . 0 P 53 2 9 3 0 2 . 0 P 53 3 9 3 1 . 0 P 53 4 53 5 53 6 9 3 5 . M T 53 7 53 8 53 9 54 0 54 1 54 2 54 3 "" s : ( " m Dl ' D l X ~ i ; g i ~ oo ; ¡ Z " N - ' 0 Z O. : i . 0 :: : : : : w "' ( " ( " . . oi r \ ~..600 IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C O R D E R 4 7 2 FE R C M I S C E L L A N E O U S FE R C R A T E C A S E FE R C O T H E R FE R C O R E G O N H Y D R O ID A H O P U C - R A T E C A S E .O T H E R OR E G O N P U C - R A T E C A S E .O T H E R NE V A D A P U C - R A T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - C R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L I Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) PI - S H O KW H . T KW H - O P1 0 1 P T- P L T NO N E PI - H O OT H - E X P OT H . E X P OT H - E X P OT H - E X P OT H - E X P OT H . E X P LA B O R i: LA B O R LI G E L T LI G E N - F ' L f î M- E X P (I ) 32 5 , 7 5 1 2, 4 8 7 , 1 8 8 15 3 32 , 3 3 6 21 0 , 6 4 2 1,3 9 1 24 1 , 3 6 2 13 , 0 5 2 , 7 5 8 35 , 0 8 0 26 7 , 8 4 8 17 53 4 , 6 9 6 4, 0 8 2 , 5 3 0 20 1 3, 5 9 7 42 , 4 8 1 22 , 6 8 4 15 5 34 5 , 7 5 2 1,8 2 7 26 , 8 4 7 31 7 , 0 9 3 13 9 , 7 3 8 1,4 0 5 , 9 0 1 29 8 , 2 9 4 2, 2 7 7 , 5 4 2 11 2 23 , 6 9 9 19 2 , 8 8 7 1, 0 1 9 17 6 , 8 9 8 24 , 4 0 5 , 4 2 8 1 3 , 6 1 5 , 1 7 9 77 , 9 5 6 (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 19 , 2 1 9 14 6 , 7 4 3 12 2, 5 5 3 12 , 4 2 8 11 0 19 , 0 6 0 8, 3 9 9 85 7 , 0 2 6 19 , 0 1 4 14 5 , 1 8 0 31 6, 4 5 7 12 , 2 9 5 27 8 48 , 1 9 8 21 , 2 4 0 85 9 , 1 1 8 10 , 6 0 8 80 , 9 9 2 17 3, 6 0 2 6,8 5 9 15 5 26 , 8 8 8 11 , 8 4 9 47 9 , 2 8 1 7, 3 9 7 56 , 7 7 12 2, 5 1 2 4, 7 8 3 10 8 18 , 7 5 0 8, 2 6 3 33 4 , 2 1 2 78 , 5 0 2 59 9 , 3 8 0 12 6 26 , 6 5 8 50 , 7 6 2 1,1 4 7 19 8 , 9 8 5 87 , 6 9 0 3,5 4 6 , 9 0 3 1 2 3 4 5 6 7 8 9 50 7 . . . T A B L E 5 - O P E R A T I O N & M A I N T E N A N C E E X P E N S E S ' " 50 8 50 9 9 2 5 - 0 P 51 0 92 6 . 0 P 51 1 9 2 7 - 0 P 51 2 51 3 9 2 8 - 0 P 51 4 51 5 51 6 51 7 51 8 51 9 52 0 52 1 52 2 52 3 52 4 52 5 52 6 52 7 52 8 52 9 53 0 9 2 9 - 0 P 53 1 9 3 0 1 - 0 P 53 2 9 3 0 2 - 0 P 53 3 9 3 1 - 0 P 53 4 53 5 53 6 9 3 5 - M T 53 7 53 8 53 9 54 0 54 1 54 2 54 3 -c s : ( ' m Il . I I X ~i ; l ß ~ 00 ; i Z ; : w - ' 0 Z sa . : : : . ? .. : : - C W .i ( ' ( ' . . 01 i t ....600 IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C O R D E R 4 7 2 FE R C M I S C E L L A N E O U S FE R C R A T E C A S E FE R C O T H E R FE R C O R E G O N H Y D R O ID A H O P U C - R A T E C A S E -O T H E R OR E G O N P U C - R A T E C A S E -O T H E R NE V A D A P U C - R A T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - C R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N L l Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) PI - S H O KW H - T KW H - O P1 0 1 P T- P L T NO N E PI - H O OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P LA B O R i:i: L1 G E L T dG E N c P l . t l M- E X P 43 , 7 9 4 33 4 , 3 7 9 70 14 , 8 7 2 28 , 3 1 9 64 0 11 1 , 0 0 9 48 , 9 2 0 1, 9 7 8 , 7 2 9 74 , 1 0 3 56 5 , 7 9 8 35 7,4 9 4 47 , 9 1 8 32 2 55 , 9 3 8 24 , 6 5 1 3, 3 5 0 , 7 2 5 41 , 3 4 0 31 5 , 6 4 4 20 4,1 8 1 26 , 7 3 2 18 0 31 , 2 0 7 13 , 7 5 2 1, 8 6 9 , 2 8 6 22 , 7 5 7 17 3 , 7 5 4 37 7, 8 2 0 14 , 7 1 5 33 6 58 , 3 7 4 25 , 7 2 4 35 4 , 6 0 1 2, 7 0 7 , 4 6 4 68 14 , 4 1 7 22 9 , 2 9 7 62 0 10 7 , 6 1 4 97 4 , 4 8 9 1 2 , 7 6 4 , 1 3 2 (X ) ( Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 33 , 4 6 1 25 5 , 4 8 5 3 58 8 21 , 6 3 7 25 4, 3 8 9 1, 9 3 4 1,2 6 4 , 2 3 5 93 , 8 3 2 71 6 , 4 3 0 2 35 9 60 , 6 7 5 15 2, 6 7 9 1,1 8 1 3,6 7 4 , 9 7 5 1 2 3 4 5 6 7 8 9 50 7 . . . T A B L E 5 . O P E R A l l 0 N & M A I N T E N A N C E E X P E N S E S ' " 50 8 50 9 9 2 5 - 0 P 51 0 92 6 - 0 P 51 1 9 2 7 - 0 P 51 2 51 3 9 2 8 - 0 P 51 4 51 5 51 6 51 7 51 8 51 9 52 0 52 1 52 2 52 3 52 4 52 5 52 6 52 7 52 8 52 9 53 0 92 9 - 0 P 53 1 9 3 0 1 - 0 P 53 2 9 3 0 2 - 0 P 53 3 9 3 1 - 0 P 53 4 53 5 53 6 9 3 5 - M T 53 7 53 8 53 9 54 0 54 1 54 2 54 3 "' s : ( ) m ll . l l ) ( ig ¡ ; i ß ~ ci ~ Z ; : ~ - , 0 Z 9, . : : : . 9 .. ~ " ' ( , ~( ) ( ) . . 01 r i ~..g IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C O R D E R 4 7 2 FE R C M I S C E L L A N E O U S FE R C R A T E C A S E FE R C O T H E R FE R C O R E G O N H Y D R O ID A H O P U C - R A T E C A S E -O T H E R OR E G O N P U C - R A T E C A S E -O T H E R NE V A D A P U C - R A T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - C R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S (A ) AL L O C A T O R PI - S H O KW H - T KW H - O P1 0 1 P T- P L T NO N E PI - H O OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P ~LA B O R LA LI G E L T LI G E N - P L T I M- E X P ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - , . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 17 6 , 9 5 4 5 5 7 , 0 3 6 1, 3 5 1 , 0 8 5 4 , 2 5 3 , 1 0 5 24 7 , 7 1 4 1, 8 9 1 , 3 5 5 11 4 , 4 2 4 3 6 0 , 1 9 9 16 0 , 1 8 0 5, 3 1 8 , 2 6 5 2 3 , 5 1 6 , 6 2 2 4 , 4 8 0 , 0 4 1 9, 9 3 2 , 3 5 6 1 2 3 4 5 6 7 8 9 50 7 . . . T A B L E 5 . O P E R A T I O N & M A I N T E N A N C E E X P E N S E S . . . 50 8 50 9 9 2 5 - 0 P 51 0 92 6 - 0 P 51 1 9 2 7 - 0 P 51 2 51 3 9 2 8 - 0 P 51 4 51 5 51 6 51 7 51 8 51 9 52 0 52 1 52 2 52 3 52 4 52 5 52 6 52 7 52 8 52 9 53 0 9 2 9 - 0 P 53 1 9 3 0 1 - 0 P 53 2 9 3 0 2 - 0 P 53 3 9 3 1 - 0 P 53 4 53 5 53 6 9 3 5 - M T 53 7 53 8 53 9 54 0 54 1 54 2 54 3 "" : s ( ) m Il , I I X cg i ; l ß § : 00 ~ Z ; : oi _ . 0 Z g, _ : J : " 9 .. = t " " w ~( ) ( ) . . oi m ~..g IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T 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 FE R C A D M I N A S S E S S & S E C U R I T I E S CA P A C I T Y R E L A T E D EN E R G Y R E L A T E D FE R C O R D E R 4 7 2 FE R C M I S C E L L A N E O U S FE R C R A T E C A S E FE R C O T H E R FE R C O R E G O N H Y D R O ID A H O P U C - R A T E C A S E -O T H E R OR E G O N P U C - R A T E C A S E -O T H E R NE V A D A P U C - R A T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - C R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S TO T A L A D M & G E N O P E R A T I O N GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S 41 6 M E R C H A N D I S I N G E X P E N S E TO T A L O P E R & M A I N T E X P E N S E S (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L I Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S - - - - AL L O C A T O R DE M A N D EN E R G Y C U S T O M E R R E V E N U E PI - S H O KW H - T KW H - O P1 0 1 P T- P L T NO N E PI - H O OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P OT H - E X P LA B O R LA B O R LA B O R LI G E L T LI G E N - P L T I M- E X P (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 55 , 3 7 3 67 , 7 4 8 o 12 3 , 1 2 1 1 2 3 4 5 6 7 8 9 54 4 . . . T A B L E 6 . D E P R E C I A T I O N & A M O R T I Z A T I O N E X P E N S E . . . 54 5 54 6 D E P R E C I A T I O N E X P E N S E 54 7 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 54 8 . 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N 54 9 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N 55 0 T O T A L P R O D U C T I O N P L A N T 55 1 55 2 T R A N S M I S S I O N P L A N T 55 3 3 5 0 L A N D & L A N D R I G H T S 55 4 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 55 5 3 5 3 S T A T I O N E Q U I P M E N T 55 6 3 5 4 T O W E R S & F I X T U R E S 55 7 3 5 5 P O L E S & F I X T U R E S 55 8 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 55 9 3 5 9 R O A D S & T R A I L S 56 0 T O T A L T R A N S M I S S I O N P L A N T 56 1 56 2 D I S T R I B U T I O N P L A N T 56 3 3 6 0 L A N D & L A N D R I G H T S D 3 6 0 N 56 4 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S D 3 6 1 N 56 5 3 6 2 S T A T I O N E Q U I P M E N T D 3 6 2 N 56 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S 0 3 6 4 56 7 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S 0 3 6 5 56 8 3 6 6 U N D E R G R O U N D C O N D U I T 0 3 6 6 56 9 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 0 3 6 7 57 0 3 6 8 L I N E T R A N S F O R M E R S 0 3 6 8 57 1 3 6 9 S E R V I C E S S E R V I C E 57 2 3 7 0 M E T E R S M E T E R 57 3 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 57 4 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 57 5 T O T A L D I S T R I B U T I O N P L A N T (A ) AL L O C A T O R PI - S PI - H PI - O T- 3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 -0 s : ( ' m Il . I I X ~i ; i ß ~ 00 ~ Z ; : m _ . 0 Z 9. : ' : " ! = .. - 0 - 0 ' " "" ( ' ( ' . . oi i i i....b00 (B ) TO T A L S 18 , 2 6 3 , 7 5 3 14 , 7 5 9 , 8 8 1 5, 2 0 8 , 3 9 2 38 , 2 3 2 , 0 2 5 43 5 , 3 1 8 91 3 , 5 8 8 7, 0 4 9 , 7 2 4 2, 8 1 2 , 8 7 0 2, 7 7 3 , 0 9 9 3, 1 7 7 7 5 7 2,9 9 7 17 , 1 6 5 , 3 5 3 57 3 , 6 0 3, 5 5 4 , 9 5 7 7, 0 8 8 , 6 9 9 3, 4 5 6 , 2 3 6 96 8 , 8 2 8 3, 8 4 3 , 9 4 4 6, 6 1 , 5 7 4 1,7 3 5 , 5 7 9 14 , 7 1 0 , 9 9 7 26 , 7 5 7 17 0 , 5 5 5 42 , 5 9 1 , 5 8 5 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U 1 1 L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L I Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s ~ o a d P e a k P O W E R S U P T R A N S S U B TR A N S D I R E C T 8,4 2 3 , 4 2 6 6, 8 0 7 , 4 0 4 9, 8 4 0 , 3 2 8 7, 9 5 2 , 4 7 6 5, 2 0 8 , 3 9 2 43 5 , 3 1 8 91 3 , 5 8 8 7, 0 4 8 , 9 4 7 2, 8 1 2 , 8 7 0 2, 7 7 3 , 0 8 7 3,1 7 7 , 7 2 4 2, 9 9 7 77 8 12 32 1 2 3 4 5 6 7 8 9 54 4 . . . T A B L E 6 . D E P R E C I A T I O N & A M O R n Z A T I O N E X P E N S E ' . . 54 5 54 6 D E P R E C I A T I O N E X P E N S E 54 7 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 54 8 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N 54 9 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N 55 0 T O T A L P R O D U C T I O N P L A N T 55 1 55 2 T R A N S M I S S I O N P L A N T 55 3 3 5 0 L A N D & L A N D R I G H T S 55 4 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 55 5 3 5 3 S T A T I O N E Q U I P M E N T 55 6 3 5 4 T O W E R S & F I X T U R E S 55 7 3 5 5 P O L E S & F I X T U R E S 55 8 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 55 9 3 5 9 R O A D S & T R A I L S 56 0 T O T A L T R A N S M I S S I O N P L A N T 56 1 56 2 D I S T R I B U T I O N P L A N T 56 3 3 6 0 L A N D & L A N D R I G H T S D 3 6 0 N 56 4 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S D 3 6 1 N 56 5 3 6 2 S T A T I O N E Q U I P M E N T D 3 6 2 N 56 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S D 3 6 4 56 7 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S D 3 6 5 56 8 3 6 6 U N D E R G R O U N D C O N D U I T D 3 6 6 56 9 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S D 3 6 7 57 0 3 6 8 L I N E T R A N S F O R M E R S D 3 6 8 57 1 3 6 9 S E R V I C E S S E R V I C E 57 2 3 7 0 M E T E R S M E T E R 57 3 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 57 4 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 57 5 T O T A L D I S T R I B U T I O N P L A N T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A U Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) (I ) (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D PI - S PI - H PI - O T- 3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 57 2 , 0 8 3 3, 5 0 9 , 1 7 2 1,3 7 6 45 , 7 8 4 4,1 8 7 , 5 1 7 1, 9 2 5 , 4 2 9 24 3 , 1 9 8 1, 9 6 9 , 0 2 6 2,3 3 6 , 1 1 1 1, 0 7 4 , 1 4 9 13 5 , 6 7 4 1, 0 9 8 , 4 7 0 41 , 0 2 5 31 , 6 0 2 58 , 5 5 7 25 6 , 7 6 1 "' 3 : 0 m ll ' l l ) ( cg i ; l ß § : QI ~ Z ; : -- _ . 0 Z o. = i . 0 :: = t = t w .i 0 0 . . oi i i ~..6QI 77 1 , 1 9 6 43 0 , 2 3 1 30 0 , 0 0 9 3 , 1 8 3 , 9 1 3 1 I D A H O P O W E R C O M P A N Y 2 B E F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 3 C L A S S C O S T O F S E R V I C E S T U D Y 4 F O R T H E l W E l V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 F U N C T I O N A l I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S 6 ( A ) ( S ) ( T ) ( U ) ( V ) ( W ) ( X ) ( Y ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . 8 A L L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S S T R E E T I N S T A L L A T I O N 9 S E C C U S T D E M A N D C U S T O M E R L I G H T S C U S T P R E M 54 4 . . . T A B L E 6 - D E P R E C I A T I O N & A M O R T I Z A T l O N E X P E N S E . . . 54 5 54 6 D Ë P R E C I A T I O N E X P E N S E 54 7 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N P I - S 54 8 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N P I - H 54 9 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N P I - O 55 0 T O T A L P R O D U C T I O N P L A N T 55 1 55 2 T R A N S M I S S I O N P L A N T 55 3 3 5 0 L A N D & L A N D R I G H T S T - 3 5 0 55 4 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S T - 3 5 2 55 5 3 5 3 S T A T I O N E Q U I P M E N T T - 3 5 3 55 6 3 5 4 T O W E R S & F I X T U R E S T - 3 5 4 55 7 3 5 5 P O L E S & F I X T U R E S T - 3 5 5 55 8 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S T - 3 5 6 55 9 3 5 9 R O A D S & T R A I L S T - 3 5 9 56 0 T O T A L T R A N S M I S S I O N P L A N T 56 1 56 2 D I S T R I B U T I O N P L A N T 56 3 3 6 0 L A N D & L A N D R I G H T S D 3 6 0 N 56 4 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S D 3 6 1 N 56 5 3 6 2 S T A T I O N E Q U I P M E N T D 3 6 2 N 56 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S D 3 6 4 3 3 6 , 3 8 4 1 8 7 , 6 6 0 56 7 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S D 3 6 5 2 7 2 , 8 4 4 1 5 2 , 2 1 3 56 8 3 6 6 U N D E R G R O U N D C O N D U I T D 3 6 6 3 4 1 , 1 0 5 1 9 0 , 2 9 4 56 9 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S D 3 6 7 3 3 3 , 5 8 7 1 8 6 , 1 0 0 57 0 3 6 8 L I N E T R A N S F O R M E R S D 3 6 8 1 , 7 7 6 , 2 2 5 57 1 3 6 9 S E R V I C E S S E R V I C E 1 , 7 3 5 , 5 7 9 57 2 3 7 0 M E T E R S M E T E R 1 4 , 7 1 0 , 9 9 7 57 3 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 2 6 , 7 5 7 57 4 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 1 7 0 , 5 5 5 57 5 T O T A L D I S T R I B U T I O N P L A N T "' : ¡ ( ) m Il . I l ) ( ~i ; l ß ~ 00 * Z ; : 00 - , 0 Z Q, _ : : : . ! ' .. : ¡ " ' ( . "" ( ) ( ) . . oi ~ ..600 1 2 3 4 5 6 7 8 9 54 4 * * * T A B L E 6 . D E P R E C I A T l O N & A M O R T I Z A T I O N E X E N S E * * * 54 5 54 6 D E P R E C I A T I O N E X P E N S E 54 7 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 54 8 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N 54 9 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N 55 0 T O T A L P R O D U C T I O N P L A N T 55 1 55 2 T R A N S M I S S I O N P L A N T 55 3 3 5 0 L A N D & L A N D R I G H T S 55 4 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 55 5 3 5 3 S T A T I O N E Q U I P M E N T 55 6 3 5 4 T O W E R S & F I X T U R E S 55 7 3 5 5 P O L E S & F I X T U R E S 55 8 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 55 9 3 5 9 R O A D S & T R A I L S 56 0 T O T A L T R A N S M I S S I O N P L A N T 56 1 56 2 D I S T R I B U T I O N P L A N T 56 3 3 6 0 L A N D & L A N D R I G H T S D 3 6 0 N 56 4 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S D 3 6 1 N 56 5 3 6 2 S T A T I O N E Q U I P M E N T D 3 6 2 N 56 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S D 3 6 4 56 7 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S D 3 6 5 56 8 3 6 6 U N D E R G R O U N D C O N D U I T D 3 6 6 56 9 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S D 3 6 7 57 0 3 6 8 L I N E T R A N S F O R M E R S D 3 6 8 57 1 3 6 9 S E R V I C E S S E R V I C E 57 2 3 7 0 M E T E R S M E T E R 57 3 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 57 4 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 57 5 T O T A L D I S T R I B U T I O N P L A N T AL L O C A T O R PI - S PI - H PI - O T- 3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 "t s : ( ) m Il . I l ) ( ~r ; l ß ~ (X ~ Z ; : CD - , 0 Z s. . : : : . t : .. ~ " t w .i ( ) ( ) . . oi i T i....6(X (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T 1 L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T 1 0 N A L l Z A T 1 0 N A N D C L A S S I F I C A T 1 0 N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . * . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N CO L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 54 4 . . . T A B L E 6 - D E P R E C I A T I O N & A M O R T I Z A T I O N E X E N S E ' . . 54 5 54 6 D E P R E C I A T I O N E X P E N S E 54 7 3 1 0 - 3 1 6 S T E A M P R O D U C T I O N 54 8 3 3 0 - 3 3 6 H Y D R A U L I C P R O D U C T I O N 54 9 3 4 0 - 3 4 6 O T H E R P R O D U C T I O N 55 0 T O T A L P R O D U C T I O N P L A N T 55 1 55 2 T R A N S M I S S I O N P L A N T 55 3 3 5 0 L A N D & L A N D R I G H T S 55 4 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 55 5 3 5 3 S T A T I O N E Q U I P M E N T 55 6 3 5 4 T O W E R S & F I X T U R E S 55 7 3 5 5 P O L E S & F I X T U R E S 55 8 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 55 9 3 5 9 R O A D S & T R A I L S 56 0 T O T A L T R A N S M I S S I O N P L A N T 56 1 56 2 D I S T R I B U T I O N P L A N T 56 3 3 6 0 L A N D & L A N D R I G H T S D 3 6 0 N 56 4 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S D 3 6 1 N 56 5 3 6 2 S T A T I O N E Q U I P M E N T D 3 6 2 N 56 6 3 6 4 P O L E S , T O W E R S & F I X T U R E S D 3 6 4 56 7 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S D 3 6 5 56 8 3 6 6 U N D E R G R O U N D C O N D U I T D 3 6 6 56 9 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S D 3 6 7 57 0 3 6 8 L I N E T R A N S F O R M E R S D 3 6 8 57 1 3 6 9 S E R V I C E S S E R V I C E 57 2 3 7 0 M E T E R S M E T E R 57 3 3 7 1 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S C U S T I N S T 57 4 3 7 3 S T R E E T L I G H T I N G S Y S T E M S S T L I G H T 57 5 T O T A L D I S T R I B U T I O N P L A N T AL L O C A T O R PI - S PI - H PI - O T- 3 5 0 T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 -0 5 : ( ) m Il . I I X lf ~ g ¡ § : CO ~ Z ; : 0- ' 0 Z O. : : . 0 :: : : : : ~ .i ( ) ( ) . . oi r ; ....b00 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L I l E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S . . - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C T A X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 56 W ~ 7 T O T A L S 8 A L L O C A T O R 9 57 6 . . . T A B L E 6 . D E P R E C I A T I O N & A M O R T I Z A T I O N E X P E N S E . . . 57 7 57 8 G E N E R A L P L A N T 57 9 3 8 9 L A N D & L A N D R I G H T S p . P T D 58 0 3 9 0 S T R U C T U R E S & I M P R O V E M E N T S p . P T D 58 1 3 9 1 O F F I C E F U R N I T U R E & E Q U I P M E N T p . P T D 58 2 3 9 2 T R A N S P O R T A T I O N E Q U I P M E N T P . P T D 58 3 3 9 3 S T O R E S E Q U I P M E N T P . P T D 58 4 3 9 4 T O O L S , S H O P & G A R A G E E Q U I P M E N T p . P T D 58 5 3 9 5 L A B O R A T O R Y E Q U I P M E N T p . P T D 58 6 3 9 6 P O W E R O P E R A T E D E Q U I P M E N T p . P T D 58 7 3 9 7 C O M M U N I C A n O N S E Q U I P M E N T p . P T D 58 8 3 9 8 M I S C E L L A N E O U S E Q U I P M E N T P . P T D 58 9 T O T A L G E N E R A L P L A N T 59 0 59 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S P 1 0 1 P 59 2 T O T A L D E P R E C I A T I O N E X P E N S E 59 3 59 4 A M O R T I Z A T I O N E X P E N S E 59 5 I N T A N G I B L E P L A N T P 1 0 1 P 59 6 H Y D R A U L I C P R O D U C T I O N P I . H 59 7 A D J U S T M E N T S , G A I N S & L O S S E S I P 1 0 1 P I 59 8 T O T A L AM O R T I Z A T I O N E X P E N S E 59 9 60 0 T O T A L D E P R E C I A T I O N & A M O R T I Z A T I O N E X P 60 1 "' s : ( ) m Il , I I x ~¡ ; l ß § : c. ~ z ; : .. _ . 0 z a. : : : . 9 .. = t " ' w .¡ ( ) ( ) . . () m i....~ ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . . . . . . . . . T R A N S M I S S I O N F U N C T I O N . . . . . . . . DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 1, 8 5 8 , 8 2 9 34 1 , 6 0 1 79 , 1 1 7 39 9 , 0 6 1 39 2 , 5 6 4 19 7, 4 6 5 , 4 4 9 1,3 7 1 , 9 4 1 31 7 , 7 5 0 1, 6 0 2 , 7 1 4 1, 5 7 6 , 6 1 9 75 21 1 , 4 8 0 38 , 8 6 4 9, 0 0 1 45 , 0 1 44 , 6 6 2 2 81 , 1 1 0 14 , 9 0 6 3, 4 5 2 17 , 4 1 3 17 , 1 2 9 1 26 9 , 5 2 8 49 , 5 3 2 11 , 4 7 2 57 , 8 6 4 56 , 9 2 1 3 65 0 , 8 5 3 11 9 , 6 0 9 27 , 7 0 2 13 9 , 7 2 8 13 7 , 4 5 3 7 1, 9 3 5 , 3 4 5 35 5 , 6 6 2 82 , 3 7 3 41 5 , 4 8 8 40 8 , 7 2 3 19 48 0 , 2 0 4 88 , 2 4 8 20 , 4 3 9 10 3 , 0 9 2 10 1 , 4 1 4 5 12 , 9 5 2 , 7 9 8 (2 8 2 , 4 7 3 ) (5 1 , 9 1 1 ) (1 2 , 0 2 3 ) (6 0 , 6 4 2 ) (5 9 , 6 5 5 ) (3 ) 11 0 , 6 5 9 , 2 8 9 17 , 5 5 9 , 2 8 1 5, 7 4 7 , 6 7 5 20 , 5 1 2 , 9 2 3 19 , 8 4 0 , 3 6 1 95 0 6,8 9 4 , 0 8 2 1, 2 6 6 , 9 3 9 29 3 , 4 3 1 1, 4 8 0 , 0 5 1 1, 4 5 5 , 9 5 2 69 (2 1 , 6 6 3 ) (3 , 9 8 1 ) (9 2 2 ) (4 , 6 5 1 ) (4 , 5 7 5 ) (0 ) 6,8 7 2 , 4 1 9 1, 2 6 2 , 9 5 8 29 2 , 5 0 9 1, 4 7 5 , 4 0 0 1, 4 5 1 , 3 7 8 69 11 7 , 5 3 1 , 7 0 8 18 , 8 2 2 , 2 4 0 6, 0 4 0 , 1 8 3 21 , 9 8 8 , 3 2 3 21 , 2 9 1 , 7 3 9 1,0 1 9 1 ID A H O P O W E R C O M P A N Y 2 BE F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N 3 1S T O F S E R V I C E S T U D Y 4 FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 FU N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S 6 (A ) (I ) (J ) (K ) (L ) (M ) (N ) (0 ) (P ) (Q ) (R ) 7 . . . . . . . . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N 8 AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S PR I L I N E S SE C L I N E S L I N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S 9 GE N E R A L DI R E C T CI A C DE M A N D CU S T O M E R DI R E C T PR I D M D PR I C U S T PR I D I R E C T SE C D M D 57 6 . . . T A B L E 6 . D E P R E C I A T I O N & A M O R T I Z A T l O N E X E N S E ' . . 57 7 57 8 G E N E R A L P L A N T 57 9 3 8 9 LA N D & L A N D R I G H T S P- P T D 58 0 3 9 0 ST R U C T U R E S & I M P R O V E M E N T S P- P T D 10 7 , 9 5 9 12 , 0 0 9 14 1 , 8 3 3 79 , 1 2 5 8,5 2 5 21 , 5 5 8 12 , 0 2 7 8,3 8 7 89 , 0 0 5 58 1 3 9 1 OF F I C E F U R N I T U R E & E Q U I P M E N T P- P T D 43 3 , 5 8 8 48 , 2 2 9 56 9 , 6 3 2 31 7 , 7 8 4 34 , 2 3 9 86 , 5 8 3 48 , 3 0 3 33 , 6 8 2 35 7 , 4 6 2 58 2 3 9 2 TR A N S P O R T A T I O N E Q U I P M E N T P- P T D 12 , 2 8 3 1,3 6 6 16 , 1 3 6 9, 0 0 2 97 0 2, 4 5 3 1,3 6 8 95 4 10 , 1 2 6 58 3 3 9 3 ST O R E S E Q U I P M E N T p. P T D 4,7 1 1 52 4 6, 1 8 9 3, 4 5 3 37 2 94 1 52 5 36 6 3, 8 8 4 58 4 3 9 4 TO O L S , S H O P & G A R A G E E Q U I P M E N T P- P T D 15 , 6 5 4 1, 7 4 1 20 , 5 6 6 11 , 4 7 3 1, 2 3 6 3, 1 2 6 1,7 4 4 1, 2 1 6 12 , 9 0 6 58 5 3 9 5 LA B O R A T O R Y E Q U I P M E N T P- P T D 37 , 8 0 1 4, 2 0 5 49 , 6 6 2 27 , 7 0 5 2, 9 8 5 7, 5 4 8 4, 2 1 1 2, 9 3 6 31 , 1 6 4 58 6 3 9 6 PO W E R O P E R A T E D E Q U I P M E N T P- P T D 58 7 3 9 7 CO M M U N I C A T I O N S E Q U I P M E N T P. P T D 11 2 , 4 0 3 12 , 5 0 3 14 7 , 6 7 2 82 , 3 8 2 8, 8 7 6 22 , 4 4 6 12 , 5 2 2 8,7 3 2 92 , 6 6 8 58 8 3 9 8 MI S C E L L A N E O U S E Q U I P M E N T P- P T D 27 , 8 9 0 3, 1 0 2 36 , 6 4 1 20 , 4 4 1 2, 2 0 2 5, 5 6 9 3, 1 0 7 2,1 6 7 22 , 9 9 3 58 9 TO T A L G E N E R A L P L A N T 59 0 59 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S P1 0 1 P (1 6 , 4 0 6 ) (1 , 8 2 5 ) (2 1 , 5 5 3 ) (1 2 , 0 2 4 ) (1 , 2 9 6 ) (3 , 2 7 6 ) (1 , 8 2 8 ) (1 , 2 7 4 ) (1 3 , 5 2 5 ) 59 2 TO T A L D E P R E C I A T I O N E X P E N S E 4, 8 1 7 , 1 3 8 12 9 , 0 1 5 9, 2 9 1 , 9 4 7 5,1 8 3 , 7 4 5 44 6 , 0 5 6 91 8 , 1 4 5 51 2 , 2 1 0 35 7 , 1 7 4 3, 7 9 0 , 5 9 5 59 3 59 4 A M O R T I Z A T I O N E X P E N S E 59 5 IN T A N G I B L E P L A N T P1 0 1 P 40 0 , 4 0 3 44 , 5 3 8 52 6 , 0 3 5 29 3 , 6 2 31 , 6 1 9 79 , 9 5 6 44 , 6 0 6 31 , 1 0 4 33 0 , 1 0 3 59 6 HY D R A U L I C P R O D U C T I O N PI - H 59 7 AD J U S T M E N T S , G A I N S & L O S S E S I P 1 0 1 P I (1 , 2 5 8 ) (1 4 0 ) (1 , 6 5 3 ) (9 2 2 ) (9 9 ) (2 5 1 ) (1 4 0 ) (9 8 ) (1 , 0 3 7 ) 59 8 TO T A L A M O R T I Z A T I O N E X P E N S E 39 9 , 1 4 5 44 , 3 9 g 52 4 , 3 8 3 29 2 , 5 4 0 31 , 5 1 9 79 , 7 0 5 44 , 4 6 6 31 , 0 0 7 32 9 , 0 6 6 59 9 60 0 TO T A L D E P R E C I A T I O N & A M O R T I Z A T I O N E X P 5, 2 1 6 , 2 8 3 17 3 , 4 1 3 9, 8 1 6 , 3 2 9 5,4 7 6 , 2 8 5 47 7 , 5 7 6 99 7 , 8 5 0 55 6 , 6 7 6 38 8 , 1 8 1 4, 1 1 9 , 6 6 1 60 1 -o : s o m Il . 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D E P R E C I A T I O H & A M O R n Z A T I O H E X P E N S E ' . . 57 7 57 8 G E N E R A L P L A N T 57 9 3 8 9 L A N D & L A N D R I G H T S 58 0 3 9 0 S T R U C T U R E S & I M P R O V E M E N T S 58 1 3 9 1 O F F I C E F U R N I T U R E & E Q U I P M E N T 58 2 3 9 2 T R A N S P O R T A T I O N E Q U I P M E N T 58 3 3 9 3 S T O R E S E Q U I P M E N T 58 4 3 9 4 T O O L S , S H O P & G A R A G E E Q U I P M E N T 58 5 3 9 5 L A B O R A T O R Y E Q U I P M E N T 58 6 3 9 6 P O W E R O P E R A T E D E Q U I P M E N T 58 7 3 9 7 C O M M U N I C A T I O N S E Q U I P M E N T 58 8 3 9 8 M I S C E L L A N E O U S E Q U I P M E N T 58 9 T O T A L G E N E R A L P L A N T 59 0 59 1 D E P R E C I A T I O N O N D I S A L L O W E D C O S T S 59 2 T O T A L D E P R E C I A T I O N E X P E N S E 59 3 59 4 A M O R T I Z A n O N E X P E N S E 59 5 I N T A N G I B L E P L A N T 59 6 H Y D R A U L I C P R O D U C T I O N 59 7 A D J U S T M E N T S , G A I N S & L O S S E S 59 8 T O T A L AM O R T I Z A T I O N E X P E N S E 59 9 60 0 60 1 TO T A L D E P R E C I A T I O N & A M O R T I Z A T I O N E X P "t s : ( ) m 01 . 0 1 X cg i ; m ~ co ~ z ; : .. _ . 0 z a. : : : . 9 .. = t " t w .. ( ) ( ) . . oi m ~..g (A ) AL L O C A T O R p. P T D p. P T D p. P T D p. P T D P.P T D P.P T D p. P T D P.P T D P.P T D P.P T D P1 0 1 P P1 0 1 P PI . H I P 1 0 1 P I ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I l E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A U Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) . C U S T O M E R A C C O U N T I N G F U N C T I O N . - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R .. ~ z ~ ~;J iQ N Ul ~~ ;; 8 :: ii IL:: )- li 0 ,8 C:: i!~~Ul~~~~ CCWUlWuo.¡:WC- m:: :: Si Cl Ii :: 8!5~~Ul ßff~lli5a",~¡¡m~Ulc~--o::i-i!Z ~o.o.UlZCC moOooZ :¡:J ~ U:: ¡:oCCCUlwe - Ul:: i: "'~:5 ir:: ~ , F U ~ CCw F zii w 0o :J ¡:IL i-U .W ii Z ~m 12~~' ""NMoeLDCO",OOCÐ m æ iiW :i W ~~ ~ ~cci-;:z~ u w ~~ ~ I- iiw:iI-a iia$ 5 a----ce w:iz ~ii iiw:: ~m:iu ~iiwzw oz ~wo ~ ~ ~ ~¡: ~ I "" ~¡:s fr If ~ 0000000000 I- I- I- I- I- I- I- I- I- I-0. 0. 0. 0. 0. 0. 0. 0. 0. 0.cLcLcLd.cLcLcLd.d.cL 0. ~~:J ~o 10. 0: a: a: 0.~o èL !zI- W~~i- ~ 1-1- W Ulwz::z :i ~Zl- ~ ll~Wo.W 0 ::wz mw mow::s:: Wl-o.::W 1-0. 0.wo~ wz-~:: mx z--x 6w:i ~w5:i~1- Ow Q""wmii""0!zcc::wo:i~ Uz ~~z1-0. w iio. wo~ 00 ~ a:i::~zwceSßmWo. ~~ i-:i~-~-:io::~oi-zoo-- ~~ zo~~æ""~~o.""w~Q:i~ gu ::~w~0zæ~~os~~w~ßwz ~~ wo.o.!z~~ii:iii :iOo.uz 000. oowUwo ~t~fuæ~~~~~~ ~~ ~I~~~l-o:i~zii50~~~cc ace Wceo~~ ~~~~g~~~~8~8 ~8 ~~~~~~ ~ ~ff 1r ~ ~~~~~~!~~~~ ~ ~co~oomo N('vLDco",oomO""N('vLDCO~OOCÐO"""' ~ ~ "' 00 00 00 00 00 00 00 00 00 00 m m m m m CÐ CÐ m m mooLD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD LD co co . CD ~;: 0. ~za ~ ~o::cc""za ~uwii0.wo-- gI- Exhibit No. 31 Case No. IPC-E-11-08 M. Larkin, IPC Page 95 of 145 1 2 3 4 5 6 7 8 9 60 2 . . . T A B L E 7 . T A X E S O T H E R T H A N I N C O M E T A X E S . . . 60 3 60 4 T A X E S O T H E R T H A N I N C O M E 60 5 F E D E R A L T A X E S 60 6 F I C A 60 7 F U T A 60 8 L E S S P A Y R O L L D E D U C T I O N 60 9 61 0 61 1 61 2 61 3 61 4 61 5 61 6 61 7 61 8 61 9 62 0 62 1 62 2 62 3 62 4 62 5 62 6 62 7 62 8 62 9 63 0 63 1 63 2 63 3 63 4 63 5 63 6 "O š : ( ) m Il . I I X ~i ; l ß ~ CO ~ Z ; : m - ' 0 Z o . : : , 0 :: = t = t t . .l ( ) ( ) - " 01 m ~-"g ST A T E T A X E S AD V A L O R E M T A X E S JIM B R I D G E R S T A T I O N VA L M Y BO A R D M A N OT H E R - P R O D U C T I O N P L A N T OT H E R - T R A N S M I S S I O N P L A N T OT H E R . D I S T R I B U T I O N P L A N T OT H E R - G E N E R A L P L A N T LI C E N S E S - H Y D R O P R O J E C T S RE G U L A T O R Y C O M M I S S I O N F E E S ST A T E O F I D A H O ST A T E O F O R E G O N ST A T E O F N E V A D A FR A N C H I S E T A X E S ST A T E O F O R E G O N ST A T E O F N E V A D A OT H E R S T A T E T A X E S UN E M P L O Y M E N T T A X E S HY D R O G E N E R A T I O N T A X IR R I G A T I O N - P I C TO T A L T A X E S O T H E R T H A N I N C O M E (A ) AL L O C A T O R NO N E LA R LA B O R LA B O R PI - S PI - S PI - S PI - H O T- P L T . D3 6 0 2 N GE N - P L T I P I - H I IN O N E I NO N E NO N E KW H - T A X KW H - T A X (B ) TO T A L S ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U 1 1 L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L I Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N . . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 1, 3 5 1 , 3 3 4 62 3 , 2 4 9 72 8 , 0 8 6 1, 2 2 6 , 2 9 0 56 5 , 5 7 7 66 0 , 7 1 3 29 4 , 9 2 4 13 6 , 0 2 2 15 8 , 9 0 2 4, 4 3 2 , 8 6 8 1, 6 3 6 , 0 1 88 4 , 8 0 6 1,9 1 1 , 6 6 0 5,1 6 9 , 1 6 4 5, 1 6 8 , 9 1 8 24 6 8,0 1 5 , 5 2 8 1, 2 9 7 , 4 3 7 23 8 , 4 3 3 55 , 2 2 2 27 8 , 5 3 9 27 4 , 0 0 4 13 4, 6 2 0 2, 1 3 1 2, 4 8 9 1, 8 3 7 , 1 8 4 33 7 , 6 2 3 78 , 1 9 5 39 4 , 4 1 4 38 7 , 9 9 3 19 1, 6 5 2 , 5 2 3 28 9 , 8 6 9 25 , 5 7 1 , 7 4 0 3, 5 3 9 , 4 3 6 1 , 0 1 8 , 2 2 4 4 , 1 3 4 , 8 0 4 5, 8 3 0 , 9 1 5 27 8 1 2 3 4 5 6 7 8 9 60 2 . . . T A B L E 7 - T A X S O T H E R T H A N I N C O M E T A X E S . . . 60 3 60 4 T A X E S O T H E R T H A N I N C O M E 60 5 F E D E R A L T A X E S 60 6 F I C A 60 7 F U T A 60 8 L E S S P A Y R O L L D E D U C T I O N 60 9 61 0 61 1 61 2 61 3 61 4 61 5 61 6 61 7 61 8 61 9 62 0 62 1 62 2 62 3 62 4 62 5 62 6 62 7 62 8 62 9 63 0 63 1 63 2 63 3 63 4 63 5 63 6 ST A T E T A X E S AD V A L O R E M T A X E S JI M B R I D G E R S T A T I O N VA L M Y BO A R D M A N OT H E R - P R O D U C T I O N P L A N T OT H E R - T R A N S M I S S I O N P L A N T OT H E R - D I S T R I B U T I O N P L A N T OT H E R - G E N E R A L P L A N T LIC E N S E S - H Y D R O P R O J E C T S RE G U L A T O R Y C O M M I S S I O N F E E S ST A T E O F I D A H O ST A T E O F O R E G O N ST A T E O F N E V A D A FR A N C H I S E T A X E S ST A T E O F O R E G O N ST A T E O F N E V A D A OT H E R S T A T E T A X E S UN E M P L O Y M E N T T A X E S HY D R O G E N E R A T I O N T A X IR R I G A T I O N - P I C TO T A L T A X E S O T H E R T H A N I N C O M E -0 š : ( ) m Il . I I X ~¡ ; ¡ ß ~ CO ~ Z ; : -. - , 0 z a. : : : . ~ .. : : - o w .i ( ) ( ) . . (J m i....6ai ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) NO N E LA B O R i: LA B O R PI - S PI - S PI - S PI - H O T- P L T D3 6 0 2 N GE N - P L T I P I - H I IN O N E I NO N E (I ) (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1, 2 4 5 , 0 0 3 75 , 3 5 4 14 , 0 6 8 8, 3 8 2 1, 8 2 0 , 1 1 5 98 , 9 9 8 1, 0 1 5 , 3 9 7 55 , 2 2 8 10 9 , 4 0 3 5, 9 5 1 10 6 , 7 0 2 11 , 8 6 9 14 0 , 1 8 2 78 , 2 0 4 8, 2 6 1, 4 2 7 , 0 5 9 34 , 3 1 9 2, 0 5 9 , 2 9 4 1,1 4 8 , 8 2 9 12 3 , 7 7 9 27 6 , 6 5 4 15 , 0 4 7 21 , 3 0 7 31 3 , 0 0 9 15 4 , 3 3 9 8, 3 9 5 11 , 8 8 7 17 4 , 6 2 0 10 7 , 6 2 3 1 , 1 4 2 , 1 7 8 5, 8 5 4 6 2 , 1 2 4 8, 2 8 9 8 7 , 9 6 8 12 1 , 7 6 6 1 , 2 9 2 , 2 7 1 1 2 3 4 5 6 7 8 9 60 2 . . . T A B L E 7 - T A X S O T H E R T H A N I N C O M E T A X E S ' . . 60 3 60 4 T A X E S O T H E R T H A N I N C O M E 60 5 F E D E R A L T A X E S 60 6 F I C A 60 7 F U T A 60 8 L E S S P A Y R O L L D E D U C T I O N 60 9 61 0 61 1 61 2 61 3 61 4 61 5 61 6 61 7 61 8 61 9 62 0 62 1 62 2 62 3 62 4 62 5 62 6 62 7 62 8 62 9 63 0 63 1 63 2 63 3 63 4 63 5 63 6 -0 š : ( ' m Il . I I X ei i ; l ß § : CO ~ Z ; : 00 _ . 0 Z O. : J . 0 :: = t = t ~ ~ ( ' ( ' . . (J m ~..600 ST A T E T A X E S AD V A L O R E M T A X E S JI M B R I D G E R S T A T I O N VA L M Y BO A R D M A N OT H E R . P R O D U C T I O N P L A N T OT H E R . T R A N S M I S S I O N P L A N T OT H E R . D I S T R I B U T I O N P L A N T OT H E R - G E N E R A L P L A N T LI C E N S E S . H Y D R O P R O J E C T S RE G U L A T O R Y C O M M I S S I O N F E E S ST A T E O F I D A H O ST A T E O F O R E G O N ST A T E O F N E V A D A FR A N C H I S E T A X E S ST A T E O F O R E G O N ST A T E O F N E V A D A OT H E R S T A T E T A X E S UN E M P L O Y M E N T T A X E S HY D R O G E N E R A T I O N T A X IR R I G A T l O N . P I C TO T A L T A X E S O T H E R T H A N I N C O M E ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (S ) ( T ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (A ) t! LA B O R i: LA B O R PI . S PI . S PI . S PI . H O T. P L T D3 6 0 2 N GE N - P L T I P I - H I IN O N E I NO N E 63 7 , 1 9 3 34 , 6 5 7 17 9 , 1 2 6 9,7 4 3 33 5 , 0 6 6 18 , 2 2 5 32 1 , 0 8 6 17 , 4 6 4 61 7 , 7 0 8 33 , 5 9 8 49 , 0 7 5 24 , 7 2 9 13 , 7 9 6 25 , 8 0 6 47 , 5 7 5 72 0 , 9 2 6 36 3 , 2 7 9 20 2 , 6 6 4 37 9 , 0 9 6 69 8 , 8 8 0 (X ) ( Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 25 , 1 9 0 1 5 , 3 7 9 1, 3 7 0 8 3 6 1, 9 4 0 1 , 1 8 4 28 , 5 0 1 1 7 , 4 0 0 1 2 3 4 5 6 7 8 9 60 2 . . . T A B L E 7 - T A X S O T H E R T H A N I N C O M E T A X E S ' . . 60 3 60 4 T A X E S O T H E R T H A N I N C O M E 60 5 F E D E R A L T A X E S 60 6 F I C A 60 7 F U T A 60 8 L E S S P A Y R O L L D E D U C T I O N 60 9 61 0 61 1 61 2 61 3 61 4 61 5 61 6 61 7 61 8 61 9 62 0 62 1 62 2 62 3 62 4 62 5 62 6 62 7 62 8 62 9 63 0 63 1 63 2 63 3 63 4 63 5 63 6 ST A T E T A X E S AD V A L O R E M T A X E S JI M B R I D G E R S T A T I O N VA L M Y BO A R D M A N OT H E R - P R O D U C T I O N P L A N T OT H E R - T R A N S M I S S I O N P L A N T OT H E R - D I S T R I B U T I O N P L A N T OT H E R - G E N E R A L P L A N T LI C E N S E S - H Y D R O P R O J E C T S RE G U L A T O R Y C O M M I S S I O N F E E S ST A T E O F I D A H O ST A T E O F O R E G O N ST A T E O F N E V A D A FR A N C H I S E T A X E S ST A T E O F O R E G O N ST A T E O F N E V A D A OT H E R S T A T E T A X E S UN E M P L O Y M E N T T A X E S HY D R O G E N E R A T I O N T A X IR R I G A T I O N - P I C TO T A L T A X E S O T H E R T H A N I N C O M E ." s : ( ) m ll . l l ) ( ~ i ; g ¡ ~ CO ~ Z ; : CO _ . 0 Z O. ; j , o :: : ¡ : ¡ w .i ( ) ( ) . . 01 i i ~..IoCO (A ) AL L O C A T O R NO N E LA B O R LA B O R LA B O R PI - S PI - S PI - S PI - H O T- P L T D3 6 0 2 N GE N - P L T I P I - H I IN O N E I NO N E ID A H O P O W E R C O M P A N Y BE F O R E TH E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L I Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N CO L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 5 6 7 8 9 60 2 . . . T A B L E 7 - T A X S O T H E R T H A N I N C O M E T A X E S · . . 60 3 60 4 T A X E S O T H E R T H A N I N C O M E 60 5 F E D E R A L T A X E S 60 6 F I C A 60 7 F U T A 60 8 L E S S P A Y R O L L D E D U C T I O N 60 9 61 0 61 1 61 2 61 3 61 4 61 5 61 6 61 7 61 8 61 9 62 0 62 1 62 2 62 3 62 4 62 5 62 6 62 7 62 8 62 9 63 0 63 1 63 2 63 3 63 4 63 5 63 6 ." s : ( " m Il . I I X ~i ; i ß ~ -' ; . Z ; : 0- ' 0 Z o_ : : , 0 Sl : : : : W .. ( " ( " . . .¡ I 01 r r ....g ST A T E TA X E S AD V A L O R E M T A X E S JI M B R I D G E R S T A T I O N VA L M Y BO A R D M A N OT H E R - P R O D U C T I O N P L A N T OT H E R - T R A N S M I S S I O N P L A N T OT H E R - D I S T R I B U T I O N P L A N T OT H E R - G E N E R A L P L A N T LI C E N S E S - H Y D R O P R O J E C T S RE G U L A T O R Y C O M M I S S I O N F E E S ST A T E O F I D A H O ST A T E O F O R E G O N ST A T E O F N E V A D A FR A N C H I S E T A X E S ST A T E O F O R E G O N ST A T E O F N E V A D A OT H E R S T A T E T A X E S UN E M P L O Y M E N T T A X E S HY D R O G E N E R A T I O N T A X IR R I G A T I O N - P I C TO T A L T A X E S O T H E R T H A N I N C O M E (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U n L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N c n O N A L l Z A n O N A N D C L A S S I F I C A n O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S - - - - AL L O C A T O R DE M A N D EN E R G Y C U S T O M E R R E V E N U E NO N E LA R LA LA B O R PI - S PI - S PI - S PI - H O T- P L T D3 6 0 2 N GE N - P L T I P I - H I IN O N E I NO N E 1, 6 5 2 , 5 2 3 28 9 , 8 6 9 1, 9 4 2 , 3 9 1 (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 1 2 3 4 56 W ~ 7 T O T A L S 8 A L L O C A T O R 9 63 7 * * * T A B L E 8 . R E G U L A T O R Y D E B I T S / C R E D I T S * * * 63 8 63 9 R E G U L A T O R Y D E B I T S / C R E D I T S I N O N E I 64 0 64 1 * * * T A B L E 9 . IN C O M E T A X E S * * . * 64 2 64 3 4 1 0 / 4 1 1 N E T P R O V I S I O N F O R D E F E R I N C T A X E S 64 4 A C C O U N T # 2 8 2 - R E L A T E D 64 5 A C C O U N T S # 1 9 0 & # 2 8 3 - R E L A T E D 64 6 T O T A L N E T P R O V I S I O N F O R D E F E R I T 64 7 64 8 4 1 1 . 4 I N V E S T M E N T T A X C R E D I T A D J U S T M E N T 64 9 65 0 S U M M A R Y O F I N C O M E T A X E S 65 1 65 2 T O T A L F E D E R A L I N C O M E T A X 65 3 65 4 S T A T E I N C O M E T A X E S 65 5 S T A T E O F I D A H O 65 6 S T A T E O F O R E G O N 65 7 O T H E R S T A T E S 65 8 T O T A L S T A T E I N C O M E T A X E S 65 9 66 0 T O T A L O P E R A T I N G E X P E N S E S 66 1 66 2 N E T OP E R A T I N G I N C O M E 66 3 66 4 "t s : ( ' m Il . I I X ~r ; i ß ~ .. ~ Z ; : 0- ' 0 Z .. . : J . 0 Q. : : : : w .. ( ' ( ' . . .¡ I 01 ~ ..600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U 1 1 L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L I Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S ~ ~ ~ ~ ~ ~ ~ * * P R O D U C T I O N F U N C T I O N * . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 43 , 0 9 5 , 1 7 6 8, 0 0 8 , 2 0 6 1, 8 5 4 , 7 4 8 9, 3 5 5 , 2 6 5 9, 2 0 2 , 9 4 1 43 9 (5 , 5 6 8 , 0 7 ) 1,2 8 8 , 0 8 3 29 8 , 3 2 8 1, 5 0 4 , 7 5 1 1,4 8 0 , 2 5 1 71 37 , 5 2 6 , 7 6 9 9, 2 9 6 , 2 8 9 2, 1 5 3 , 0 7 5 10 , 8 6 0 , 0 1 6 10 , 6 8 3 , 1 9 2 50 9 I P 1 1 1 P I (4 4 7 , 8 3 2 ) (8 3 , 2 1 9 ) (1 9 , 2 7 4 ) (9 7 , 2 1 7 ) (9 5 , 6 3 4 ) (5 ) IT A X - R E V I 2,2 5 1 , 1 4 4 TA X - R E V 3,8 2 2 , 0 5 4 TA X - R E V 15 , 5 2 7 TA X - R E V 20 , 0 1 7 3,8 5 7 , 5 9 8 82 3 , 2 9 4 , 7 7 3 14 2 , 3 5 2 , 7 4 9 Ba s e - l o a d Pe a k 1 2 3 4 5 6 7 8 9 63 7 . . . T A B L E B . R E G U L A T O R Y D E B I T S / C R E D I T S . . . 63 8 63 9 R E G U L A T O R Y D E B I T S / C R E D I T S 64 0 64 1 . . . T A B L E 9 . IN C O M E T A X E S . . . 64 2 64 3 4 1 0 / 4 1 1 N E T P R O V I S I O N F O R D E F E R I N C T A X E S 64 A C C O U N T # 2 8 2 . R E L A T E D 64 5 A C C O U N T S # 1 9 0 & # 2 8 3 - R E L A T E D 64 6 T O T A L N E T P R O V I S I O N F O R D E F E R I T 64 7 64 8 4 1 1 . 4 I N V E S T M E N T T A X C R E D I T A D J U S T M E N T 64 9 65 0 S U M M A R Y O F I N C O M E T A X E S 65 1 65 2 T O T A L F E D E R A L I N C O M E T A X 65 3 65 4 S T A T E I N C O M E T A X E S 65 5 S T A T E O F I D A H O 65 6 S T A T E O F O R E G O N 65 7 O T H E R S T A T E S 65 8 T O T A L S T A T E I N C O M E T A X E S 65 9 66 0 T O T A L O P E R A T I N G E X P E N S E S 66 1 66 2 N E T O P E R A T I N G I N C O M E 66 3 66 4 "' š : ( " m QI ' Q l X ~¡ ; ¡ ß ~ ~~ Z ; : 0- ' 0 Z 1\ . : : . 0 a: : : : t . .. ( " ( " . . .i i 01 i ; ....600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( I ) ( J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T IN O N E - i (0 ) (P ) (Q ) (R ) LIN E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 2, 2 8 9 , 7 4 5 41 , 0 0 8 3,3 2 5 , 0 2 1 1, 8 5 4 , 9 4 6 19 9 , 8 5 9 50 5 , 3 9 8 28 1 , 9 4 9 19 6 , 6 0 8 2,0 8 6 , 5 5 3 36 8 , 2 9 5 6, 5 9 6 (4 , 4 9 4 , 9 6 6 ) (2 , 5 0 7 , 6 2 9 ) 32 , 1 4 6 81 , 2 9 1 45 , 3 5 0 31 , 6 2 4 33 5 , 6 1 2 2, 6 5 8 , 0 4 0 47 , 6 0 3 (1 , 1 6 9 , 9 4 4 ) (6 5 2 , 6 8 3 ) 23 2 , 0 0 5 58 6 , 6 8 8 32 7 , 2 9 9 22 8 , 2 3 2 2,4 2 2 , 1 6 6 I P 1 1 1 P I (2 3 , 7 9 4 ) (4 2 6 ) (3 4 , 5 5 3 ) (1 9 , 2 7 6 ) (2 , 0 7 7 ) (5 , 2 5 2 ) (2 , 9 3 0 ) (2 , 0 4 3 ) (2 1 , 6 8 3 ) IT A X - R E V I 1 2 3 4 5 6 7 8 9 63 7 . . . T A B L E 8 - R E G U L A T O R Y D E B I T S / C R E D I T S ' . . 63 8 63 9 R E G U L A T O R Y D E B I T S / C R E D I T S 64 0 64 1 . . . T A B L E 9 . IN C O M E T A X E S ' . . . 64 2 64 3 4 1 0 / 4 1 1 N E T P R O V I S I O N F O R D E F E R I N C T A X E S 64 4 A C C O U N T # 2 8 2 - R E L A T E D 64 5 A C C O U N T S # 1 9 0 & # 2 8 3 - R E L A T E D 64 6 T O T A L N E T P R O V I S I O N F O R D E F E R I T 64 7 64 8 4 1 1 . 4 I N V E S T M E N T T A X C R E D I T A D J U S T M E N T 64 9 65 0 S U M M A R Y O F I N C O M E T A X E S 65 1 65 2 T O T A L F E D E R A L I N C O M E T A X 65 3 65 4 S T A T E I N C O M E T A X E S 65 5 S T A T E O F I D A H O 65 6 S T A T E O F O R E G O N 65 7 O T H E R S T A T E S 65 8 T O T A L S T A T E I N C O M E T A X E S 65 9 66 0 T O T A L O P E R A T I N G E X P E N S E S 66 1 66 2 N E T O P E R A T I N G I N C O M E 66 3 66 4 "t s : ( ) m Il , I I X ig i ; g ¡ § : .. ~ Z ¡ : 0- ' 0 Z c. . : : , 0 Q, = t = t ( . .. ( ) ( ) . . ~ I oi r ; ....600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( S ) ( T ) ( U ) ( V ) ( W ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S SE C C U S T D E M A N D C U S T O M E R (X ) (V ) ST R E E T LI G H T S IN S T A L L A T I O N CU S T P R E M IN O N E I 1, 1 6 4 , 0 3 6 58 6 , 5 6 5 32 7 , 2 3 0 61 2 , 1 0 4 1, 1 2 8 , 4 4 0 46 , 0 1 8 28 , 0 9 5 18 7 , 2 3 0 (1 , 5 5 9 , 2 9 4 ) (8 6 9 , 8 9 1 ) (1 , 9 6 2 , 8 0 6 ) 18 1 , 5 0 4 (2 1 , 2 2 1 ) 6, 2 6 9 1,3 5 1 , 2 6 6 (9 7 2 , 7 2 8 ) (5 4 2 , 6 6 1 ) (1 , 3 5 0 , 7 0 2 ) 1,3 0 9 , 9 4 5 24 , 7 9 7 34 , 3 6 4 I P 1 1 1 P I (1 2 , 0 9 6 ) (6 , 0 9 5 ) (3 , 0 0 ) (6 , 3 6 1 ) (1 1 , 7 2 6 ) (4 7 8 ) (2 9 2 ) IT A X - R E V I 1 2 3 4 56 ( A ) 78 A L L O C A T O R 9 63 7 . . . T A B L E B - R E G U L A T O R Y D E B I T S / C R E D I T S ' . . 63 8 63 9 R E G U L A T O R Y D E B I T S / C R E D I T S I N O N E I 64 0 64 1 . . . T A B L E 9 - I N C O M E T A X E S ' . . 64 2 64 3 4 1 0 / 4 1 1 N E T P R O V I S I O N F O R D E F E R I N C T A X E S 64 4 A C C O U N T # 2 8 2 . R E L A T E D 64 5 A C C O U N T S # 1 9 0 & # 2 8 3 - R E L A T E D 64 6 T O T A L N E T P R O V I S I O N F O R D E F E R I T 64 7 64 8 4 1 1 . 4 I N V E S T M E N T T A X C R E D I T A D J U S T M E N T I P 1 1 1 P I 64 9 65 0 S U M M A R Y O F I N C O M E T A X E S 65 1 65 2 T O T A L F E D E R A L I N C O M E T A X I T A X - R E V I 65 3 65 4 S T A T E I N C O M E T A X E S 65 5 S T A T E O F I D A H O 65 6 S T A T E O F O R E G O N 65 7 O T H E R S T A T E S 65 8 T O T A L S T A T E I N C O M E T A X E S 65 9 66 0 T O T A L O P E R A T I N G E X P E N S E S 66 1 66 2 N E T O P E R A T I N G I N C O M E 66 3 66 4 "' s : ( ) m Il . I l ) ( ~¡ ; l ß ~ .. ; ( Z ; : 0- ' 0 Z .¡ - = . 0 2, = t = t ~ .. ( ) ( ) . . .¡ I 01 r ; ....600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B U C U T l U T l E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A U Z T l O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - . . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1 2 3 4 56 ( A ) 78 A L L O C A T O R 9 63 7 . . . T A B L E B - R E G U L A T O R Y D E B I T S / C R E D I T S . . . 63 8 63 9 R E G U L A T O R Y D E B I T S / C R E D I T S I N O N E I 64 0 64 1 . . . T A B L E 9 - I N C O M E T A X E S . . . 64 2 64 3 4 1 0 / 4 1 1 N E T P R O V I S I O N F O R D E F E R I N C T A X E S 64 4 A C C O U N T # 2 8 2 - R E L A T E D 64 5 A C C O U N T S # 1 9 0 & # 2 8 3 - R E L A T E D 64 6 T O T A L N E T P R O V I S I O N F O R D E F E R I T 64 7 64 8 4 1 1 . 4 I N V E S T M E N T T A X C R E D I T A D J U S T M E N T I P l l l P I 64 9 65 0 S U M M A R Y O F I N C O M E T A X E S 65 1 65 2 T O T A L F E D E R A L I N C O M E T A X I T A X - R E V I 65 3 65 4 S T A T E I N C O M E T A X E S 65 5 S T A T E O F I D A H O 65 6 S T A T E O F O R E G O N 65 7 O T H E R S T A T E S 65 8 T O T A L S T A T E I N C O M E T A X E S 65 9 66 0 T O T A L O P E R A T I N G E X P E N S E S 66 1 66 2 N E T O P E R A T I N G I N C O M E 66 3 66 4 "' s : a m Il . I I X 'ä i ; m ~ .. ; . Z ; : 0- ' 0 Z Ul . : : , 0 a = i = i ë . :¡ a ç ) . . . 01 ~ ..g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U 1 1 L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L l Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S - - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 2, 2 5 1 , 1 4 4 3, 8 2 2 , 0 5 4 15 , 5 2 7 20 , 0 1 7 1 2 3 4 56 ( A ) ( B ) 7 T O T A L S 8 A L L O C A T O R 9 66 5 . . . T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' . . 66 6 S T E A M P O W E R G E N E R A T I O N 66 7 O P E R A T I O N 66 8 5 0 0 / S U P E R V I S I O N & E N G I N E E R I N G L - 5 0 0 2 4 0 , 2 3 8 66 9 5 0 1 / F U E L P I - S 0 67 0 5 0 2 / S T E A M E X P E N S E S 67 1 L A B O R P I - S 67 2 O T H E R P I - S 67 3 T O T A L A C C O U N T 5 0 2 67 4 5 0 5 / E L E C T R I C E X P E N S E S 67 5 L A B O R P I - S 2 4 , 6 9 7 67 6 O T H E R P I - S 67 7 T O T A L AC C O U N T 5 0 5 67 8 5 0 6 / M I S C E L L A N E O U S E X P E N S E S P I - S 67 9 5 0 7 / R E N T S P I - S 68 0 S T E A M O P E R A T I O N E X P E N S E S 2 5 4 , 9 3 5 68 1 68 2 M A I N T E N A N C E 68 3 5 1 0 / S U P E R V I S I O N & E N G I N E E R I N G L - 5 1 0 68 4 5 1 1 / S T R U C T U R E S P I - S 68 5 5 1 2 / B O I L E R P L A N T 68 6 L A B O R P I - S 68 7 O T H E R P I - S 68 8 T O T A L AC C O U N T 5 1 2 68 9 5 1 3 / E L E C T R I C P L A N T 69 0 L A B O R P I - S 69 1 O T H E R P I - S 69 2 T O T A L A C C O U N T 5 1 3 69 3 5 1 4 / M I S C E L L A N E O U S S T E A M P L A N T P I - S 69 4 S T E A M M A I N T E N A N C E E X P E N S E S 69 5 T O T A L S T E A M G E N E R A T I O N E X P E N S E S 69 6 69 7 H Y D R A U L I C P O W E R G E N E R A T I O N 69 8 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G L - 5 3 5 69 9 5 3 6 - 0 P W A T E R F O R P O W E R P I - H 70 0 5 3 7 - 0 P H Y D R A U L I C E X P E N S E S P I - H 70 1 5 3 8 - 0 P E L E C T R I C E X P E N S E S P I - H 70 2 5 3 9 - 0 P M I S C E L L A N E O U S E X P E N S E S P I - H "t s : ~ r f o - 0 P R E N T S & ; . t Ñ 4 ~ T O T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S ~ ~ ~ 5 i ! 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G L - 5 4 1 o S " ~ : 2 2 - M T S T R U C T U R E S P I - H gi - i o 7 ~ 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S P I - H - = t ~ C S 4 - M T E L E C T R I C P L A N T P I - H :¡ ( ) r I 5 4 5 - M T M I S C E L L A N E O U S H Y D R A U L I C P L A N T P I - H (J t 1 T O T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S g1 T O T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S 00 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E ' T E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C 1 1 0 N A L I Z A 1 1 0 N A N D C L A S S I F I C A 1 1 0 N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 11 0 , 8 0 0 o 12 9 , 4 3 8 o 11 , 3 9 1 13 , 3 0 7 26 4 , 9 3 5 3, 9 5 8 , 2 1 9 1, 8 2 5 , 5 7 0 2, 1 3 2 , 6 4 9 53 1 , 7 8 4 24 5 , 2 6 4 28 6 , 5 2 0 4, 4 6 6 , 7 1 5 2, 0 6 0 , 0 9 4 2, 4 0 6 , 6 2 1 1, 0 8 4 , 7 7 8 50 0 , 3 1 0 58 4 , 4 6 7 1, 7 9 6 , 7 1 0 82 8 , 6 6 1 96 8 , 0 5 0 11 , 8 3 8 , 2 0 6 1, 5 6 1 , 6 5 5 72 0 , 2 5 1 84 1 , 4 0 4 68 4 , 4 9 2 31 5 , 6 9 4 36 8 , 7 9 7 60 4 , 8 4 2 27 8 , 9 5 9 32 5 , 8 8 3 1, 9 0 2 , 9 4 9 87 7 , 6 5 9 1,0 2 5 , 2 9 0 1, 8 5 0 , 2 9 9 85 3 , 3 7 6 99 6 , 9 2 2 6,6 0 4 , 2 3 6 18 , 4 4 2 , 4 4 2 1 2 3 4 5 6 7 8 9 66 5 . . . T A B L E 1 0 . D E V L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' 66 6 S T E A M P O W E R G E N E R A T I O N 66 7 O P E R A T I O N 66 8 5 0 0 / S U P E R V I S I O N & E N G I N E E R I N G 66 9 5 0 1 / F U E L 67 0 5 0 2 / S T E A M E X P E N S E S 67 1 L A B O R 67 2 O T H E R 67 3 T O T A L A C C O U N T 5 0 2 67 4 5 0 5 / E L E C T R I C E X P E N S E S 67 5 L A B O R 67 6 O T H E R 67 7 T O T A L AC C O U N T 5 0 5 67 8 5 0 6 / M I S C E L L A N E O U S E X P E N S E S 67 9 5 0 7 / R E N T S 68 0 S T E A M O P E R A T I O N E X P E N S E S 68 1 68 2 M A I N T E N A N C E 68 3 5 1 0 / S U P E R V I S I O N & E N G I N E E R I N G 68 4 5 1 1 / S T R U C T U R E S 68 5 5 1 2 / B O I L E R P L A N T 68 6 L A B O R 68 7 O T H E R 68 8 T O T A L A C C O U N T 5 1 2 68 9 5 1 3 / E L E C T R I C P L A N T 69 0 L A B O R 69 1 OT H E R 69 2 T O T A L A C C O U N T 5 1 3 69 3 5 1 4 / M I S C E L L A N E O U S S T E A M P L A N T 69 4 S T E A M M A I N T E N A N C E E X P E N S E S 69 5 T O T A L S T E A M G E N E R A T I O N E X P E N S E S 69 6 69 7 H Y D R A U L I C P O W E R G E N E R A T I O N 69 8 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 69 9 5 3 6 . 0 P W A T E R F O R P O W E R 70 0 5 3 7 - 0 P H Y D R A U L I C E X P E N S E S 70 1 5 3 8 - 0 P E L E C T R I C E X P E N S E S 70 2 5 3 9 - D P M I S C E L L A N E O U S E X P E N S E S "' š : ~ r 1 0 - 0 P R E N T S ~ ~ 1 4 ~ T O T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S ~ ~ f f 5 ~ 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G L - 5 4 1 o _ . ~ ~ 2 - M T S T R U C T U R E S P I - H ~. ; ; ' Z 7 ~ 3 . M T R E S E R V O I R S , D A M S & W A T E R W A Y S P I . H - = ö ~ C ã . M T E L E C T R I C P L A N T P I . H ~ ( " r t 5 4 5 - M T M I S C E L L A N E O U S H Y D R A U L I C P L A N T P I - H oi W T O T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S ~1 T O T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S 00 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l U l l E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l O N A U Z A l l O N A N D C L A S S I F I C A l l O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) (I ) L- 5 0 0 PI - S PI - S PI - S PI - S PI - S PI - S PI - S L- 5 1 0 PI - S PI - S PI - S PI - S PI - S PI - S L- 5 3 5 PI - H PI - H PI - H PI - H (0 ) (P ) (a ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1 I D A H O P O W E R C O M P A N Y 2 B E F O R E T H E I D A H O P U B U C U T l U T l E S C O M M I S S I O N 3 C L A S S C O S T O F S E R V I C E S T U D Y 4 F O R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 F U N C T l O N A U Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S 6 ( A ) ( S ) ( T ) ( U ) ( V ) N V ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . 8 A L L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S 9 S E C C U S T D E M A N D C U S T O M E R 66 5 . . . T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E O A L L O C A T O R ' 66 6 S T E A M P O W E R G E N E R A T I O N 66 7 O P E R A T I O N 66 8 5 0 0 / S U P E R V I S I O N & E N G I N E E R I N G 66 9 5 0 1 / F U E L 67 0 5 0 2 / S T E A M E X P E N S E S 67 1 L A B O R 67 2 O T H E R 67 3 T O T A L A C C O U N T 5 0 2 67 4 5 0 5 / E L E C T R I C E X P E N S E S 67 5 L A B O R 67 6 O T H E R 67 7 T O T A L A C C O U N T 5 0 5 67 8 5 0 6 / M I S C E L L A N E O U S E X P E N S E S 67 9 5 0 7 / R E N T S 68 0 S T E A M O P E R A T I O N E X P E N S E S 68 1 68 2 M A I N T E N A N C E 68 3 5 1 0 / S U P E R V I S I O N & E N G I N E E R I N G 68 4 5 1 1 / S T R U C T U R E S 68 5 5 1 2 / B O I L E R P L A N T 68 6 L A B O R 68 7 O T H E R 68 8 T O T A L AC C O U N T 5 1 2 68 9 5 1 3 / E L E C T R I C P L A N T 69 0 L A B O R 69 1 OT H E R 69 2 T O T A L AC C O U N T 5 1 3 69 3 5 1 4 / M I S C E L L A N E O U S S T E A M P L A N T 69 4 S T E A M M A I N T E N A N C E E X P E N S E S 69 5 T O T A L S T E A M G E N E R A T I O N E X P E N S E S 69 6 69 7 H Y D R A U L I C P O W E R G E N E R A T I O N 69 8 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 69 9 5 3 6 - 0 P W A T E R F O R P O W E R 70 0 5 3 7 - 0 P H Y D R A U L I C E X P E N S E S 70 1 5 3 8 - 0 P E L E C T R I C E X P E N S E S 70 2 5 3 9 - 0 P M I S C E L L A N E O U S E X P E N S E S -0 s : ë l i 1 D - O P R E N T S ~ ~ f R 4 ~ T O T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S ~ ~ 1 t 5 ~ 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G L - 5 4 1 o 5 ' ~ ~ 2 - M T S T R U C T U R E S P I - H ~ - i o 7 ~ 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S P I - H - : ; ~ C 5 4 - M T E L E C T R I C P L A N T P I - H ~ ( ) i \ 5 4 5 - M T M I S C E L L A N E O U S H Y D R A U L I C P L A N T P I - H 01 t 1 T O T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S g1 T O T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S 00 (X ) ( Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M L- 5 0 0 PI - S PI - S PI - S PI - S PI - S PI - S PI - S L- 5 1 0 PI - S PI . S PI - S PI - S PI - S PI - S L. 5 3 5 PI - H PI - H PI . H PI - H 1 2 3 4 5 6 7 8 9 66 5 . . . T A B L E 1 0 . D E V E L O P M E N T O F L A B O R R E L A T E D A L L o e A T O R ' 66 6 S T E A M P O W E R G E N E R A T I O N 66 7 O P E R A T I O N 66 8 5 0 0 / S U P E R V I S I O N & E N G I N E E R I N G 66 9 5 0 1 / F U E L 67 0 5 0 2 / S T E A M E X P E N S E S 67 1 L A B O R 67 2 O T H E R 67 3 T O T A L A C C O U N T 5 0 2 67 4 5 0 5 / E L E C T R I C E X P E N S E S 67 5 L A B O R 67 6 O T H E R 67 7 T O T A L A C C O U N T 5 0 5 67 8 5 0 6 / M I S C E L L A N E O U S E X P E N S E S 67 9 5 0 7 / R E N T S 68 0 S T E A M O P E R A T I O N E X P E N S E S 68 1 68 2 M A I N T E N A N C E 68 3 5 1 0 / S U P E R V I S I O N & E N G I N E E R I N G 68 4 5 1 1 / S T R U C T U R E S 68 5 5 1 2 / B O I L E R P L A N T 68 6 L A B O R 68 7 O T H E R 68 8 T O T A L A C C O U N T 5 1 2 68 9 5 1 3 / E L E C T R I C P L A N T 69 0 L A B O R 69 1 OT H E R 69 2 T O T A L AC C O U N T 51 3 69 3 5 1 4 / M I S C E L L A N E O U S S T E A M P L A N T 69 4 S T E A M M A I N T E N A N C E E X P E N S E S 69 5 T O T A L S T E A M G E N E R A T I O N E X P E N S E S 69 6 69 7 H Y D R A U L I C P O W E R G E N E R A T I O N 69 8 5 3 5 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 69 9 5 3 6 - 0 P W A T E R F O R P O W E R 70 0 5 3 7 . 0 P H Y D R A U L I C E X P E N S E S 70 1 5 3 8 - 0 P E L E C T R I C E X P E N S E S 70 2 5 3 9 . 0 P M I S C E L L A N E O U S E X P E N S E S "0 s : ë l i 1 D - O P R E N T S ~ ~ l 4 Š o T O T A L H Y D R A U L I C O P E R A T I O N E X P E N S E S (I e ¡ ~ 5 ! i 4 1 - M T S U P E R V I S I O N & E N G I N E E R I N G L - 5 4 1 o g : ~ ~ 2 . M T S T R U C T U R E S P I . H ~ - m 7 ~ 4 3 - M T R E S E R V O I R S , D A M S & W A T E R W A Y S P I - H - = t ~ C i M T E L E C T R I C P L A N T P I - H ~ ( ' 7 i 5 4 5 - M T M I S C E L L A N E O U S H Y D R A U L I C P L A N T P I - H oi t i T O T A L H Y D R A U L I C M A I N T E N A N C E E X P E N S E S g1 T O T A L H Y D R A U L I C G E N E R A T I O N E X P E N S E S CO (A ) AL L O C A T O R L- 5 0 0 PI - S PI . S PI - S PI - S PI - S PI - S PI - S L- 5 1 0 PI - S PI - S PI - S PI - S PI - S PI - S L- 5 3 5 PI - H PI - H PI - H PI - H ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A U Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . 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O 72 4 5 5 4 M T M I S C E L L A N E O U S E X P E N S E S P I . O 72 5 T O T A L O T H E R P O W E R M A I N T E X P E N S E S 72 6 T O T A L O T H E R P O W E R G E N E X P E N S E S 72 7 5 5 5 P U R C H A S E D P O W E R 72 8 5 5 6 L O A D C O N T R O L & D I S P A T C H I N G E X P E N S i : P P . K W I 72 9 5 5 7 O T H E R E X P E N S E S P I . O 73 0 T O T A L O T H E R P O W E R S U P P L Y E X P E N S E S 73 1 73 2 T O T A L P R O D U C T I O N E X P E N S E S 73 3 73 4 T R A N S M I S S I O N E X P E N S E S 73 5 5 6 0 . 0 P S U P E R V I S I O N & E N G I N E E R I N G L . 5 6 0 73 6 5 6 1 . 0 P L O A D D I S P A T C H I N G - 73 7 5 6 2 . 0 P S T A T I O N E X P E N S E S 73 8 5 6 3 . 0 P O V E R H E A D L I N E E X P E N S E S 73 9 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 74 0 56 6 . 0 P M I S C E L L A N E O U S E X P E N S E S 74 1 5 6 7 - 0 P R E N T S 74 2 T O T A L T R A N S M I S S I O N O P E R A T I O N 74 3 5 6 8 - M T S U P E R V I S I O N & E N G I N E E R I N G L . 5 6 8 74 4 5 6 9 - M T S T R U C T U R E S T - 3 5 2 74 5 5 7 0 . M T S T A T I O N E Q U I P M E N T T - 3 5 3 74 6 5 7 1 - M T O V E R H E A D L I N E S T - 3 5 4 - 3 5 6 74 7 5 7 3 . M T M I S C E L L A N E O U S P L A N T T - P L T 74 8 T O T A L T R A N S M I S S I O N M A I N T E N A N C E 74 9 T O T A L T R A N S M I S S I O N E X P E N S E S "' š : ° m Il . I l ) ( ~i ; ¡ ß ~ .. ~ Z ; : .. - ' 0 Z .. . = i . 0 a = t = t ~ "' 0 ° ' " "' I ui ~ ..600 f~ ~ T- 3 5 3 T- 3 5 4 - 3 5 6 KW H - T T- P L T T- P L T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U n L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N c n O N A L l Z A n O N A N D C L A S S I F I C A n O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 27 4 , 3 8 1 27 4 , 3 8 1 31 3 , 5 1 1 31 3 , 5 1 1 30 9 , 1 0 3 30 9 , 1 0 3 0 0 89 6 , 9 9 5 12 2 , 3 3 4 12 2 , 3 3 4 84 , 8 4 8 84 , 8 4 8 33 9 , 8 0 4 33 9 , 8 0 4 54 6 , 9 8 5 1, 4 4 3 , 9 7 9 0 0 0 0 1, 8 8 3 , 7 9 5 1,8 8 3 , 7 9 5 1, 8 8 3 , 7 9 5 22 , 0 3 5 , 1 5 0 1, 7 9 4 , 5 1 3 1, 7 9 4 , 3 9 7 11 6 2, 4 9 3 , 4 5 5 2, 4 9 3 , 3 3 6 11 9 1, 3 4 4 , 9 5 6 1, 3 4 4 , 8 0 8 14 8 31 1 , 5 2 6 31 1 , 5 2 5 2 28 , 4 9 28 , 4 4 7 5, 9 7 2 , 8 9 9 12 2 , 4 5 6 12 2 , 4 4 7 9 30 4 , 7 5 3 30 4 , 7 5 3 1, 8 5 4 , 2 5 2 1,8 5 4 , 0 4 8 20 5 79 8 , 7 9 8 79 8 , 7 9 4 4 3, 0 8 0 , 2 5 9 9, 0 5 3 , 1 5 8 1 2 3 4 5 6 7 8 9 71 2 . . . T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' 71 3 71 4 O T H E R P O W E R G E N E R A T I O N 71 5 5 4 6 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 71 6 5 4 8 - 0 P G E N E R A T I N G E X P E N S E S 71 7 5 4 9 - 0 P M I S C E L L A N E O U S E X P E N S E S 71 8 5 5 0 - 0 P R E N T S 71 9 T O T A L O T H E R P O W E R O P E R E X P E N S E S 72 0 72 1 5 5 1 - M T 72 2 5 5 2 - M T 72 3 5 5 3 - M T 72 4 5 5 4 - M T 72 5 72 6 72 7 5 5 5 72 8 5 5 6 72 9 5 5 7 73 0 73 1 73 2 73 3 73 4 T R A N S M I S S I O N E X P E N S E S 73 5 5 6 Q - O P S U P E R V I S I O N & E N G I N E E R I N G 73 6 5 6 1 - 0 P L O A D D I S P A T C H I N G 73 7 5 6 2 - 0 P S T A T I O N E X P E N S E S 73 8 5 6 3 - 0 P O V E R H E A D L I N E E X P E N S E S 73 9 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 74 0 5 6 6 - 0 P M I S C E L L A N E O U S E X P E N S E S 74 1 5 6 7 - 0 P R E N T S 74 2 T O T A L T R A N S M I S S I O N O P E R A T I O N 74 3 5 6 8 - M T S U P E R V I S I O N & E N G I N E E R I N G 74 4 5 6 9 - M T S T R U C T U R E S 74 5 5 7 0 - M T S T A T I O N E Q U I P M E N T 74 6 5 7 1 . M T O V E R H E A D L I N E S 74 7 5 7 3 - M T M I S C E L L A N E O U S P L A N T 74 8 T O T A L T R A N S M I S S I O N M A I N T E N A N C E 74 9 T O T A L T R A N S M I S S I O N E X P E N S E S -o s : a m Ql . Q l X ~¡ ; i ß ~ .. ; ; z ; : .. - . 0 z I\ . . . 0 a = t = t w .. a a . . .¡ I oi r ; ....bco ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B U C U l l U l l E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l O N A U Z A l l O N A N D C L A S S I F I C A l l O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) (I ) L- 5 4 6 PI - O PI - O PI . O SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S GE N E R A T I N G & E L E C T R I C P L A N T MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S PU R C H A S E D P O W E R LO A D C O N T R O L & D I S P A T C H I N G E X P E N s a P P - K W I OT H E R E X P E N S E S P I - O TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S L- 5 5 1 PI - O PI - O PI - O TO T A L P R O D U C T I O N E X P E N S E S L- 5 6 0 - - - - T- P L T T- 3 5 3 T. 3 5 4 - 3 5 6 KW H - T T- P L T T- P L T L- 5 6 8 T- 3 5 2 T- 3 5 3 T- 3 5 4 - 3 5 6 T- P L T (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1 I D A H O P O W E R C O M P A N Y 2 B E F O R E T H E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N 3 C L A S S C O S T O F S E R V I C E S T U D Y 4 F O R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 F U N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S 6 ( A ) ( S ) ( T ) ( U ) ( V ) ( W ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . 8 A L L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S 9 S E C C U S T D E M A N D C U S T O M E R 71 2 . . . T A B L E 1 0 . D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R . 71 3 71 4 O T H E R P O W E R G E N E R A T I O N 71 5 5 4 6 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 71 6 5 4 8 - 0 P G E N E R A T I N G E X P E N S E S 71 7 5 4 9 - 0 P M I S C E L L A N E O U S E X P E N S E S 71 8 5 5 O - 0 P R E N T S 71 9 T O T A L O T H E R P O W E R O P E R E X P E N S E S 72 0 72 1 5 5 1 - M T 72 2 5 5 2 - M T 72 3 5 5 3 - M T 72 4 5 5 4 M T 72 5 72 6 72 7 5 5 5 72 8 5 5 6 72 9 5 5 7 73 0 73 1 73 2 73 3 73 4 T R A N S M I S S I O N E X P E N S E S 73 5 5 6 0 - 0 P S U P E R V I S I O N & E N G I N E E R I N G 73 6 5 6 1 . 0 P L O A D D I S P A T C H I N G 73 7 5 6 2 . 0 P S T A T I O N E X P E N S E S 73 8 5 6 3 - 0 P O V E R H E A D L I N E E X P E N S E S 73 9 5 6 5 - 0 P T R A N S M I S S I O N O F E L E C T R I C I T Y B Y O T H E 74 0 5 6 6 - 0 P M I S C E L L A N E O U S E X P E N S E S 74 1 5 6 7 - 0 P R E N T S 74 2 T O T A L T R A N S M I S S I O N O P E R A T I O N 74 3 5 6 8 - M T S U P E R V I S I O N & E N G I N E E R I N G 74 4 5 6 9 - M T S T R U C T U R E S 74 5 5 7 0 . M T S T A T I O N E Q U I P M E N T 74 6 5 7 1 - M T O V E R H E A D L I N E S 74 7 5 7 3 . M T M I S C E L L A N E O U S P L A N T 74 8 T O T A L T R A N S M I S S I O N M A I N T E N A N C E 74 9 T O T A L T R A N S M I S S I O N E X P E N S E S -o s : a m Il , ~ i ) ( ~i ; ( ß § : ~; . z ; : w_ : 5 ' ! = ~ a= u = u w .. a a . . .¡ I 01 r ; ....bco ST R E E T LI G H T S L. 5 4 6 PI - O PI . O PI - O SU P E R V I S I O N & E N G I N E E R I N G ST R U C T U R E S GE N E R A T I N G & E L E C T R I C P L A N T MI S C E L L A N E O U S E X P E N S E S TO T A L O T H E R P O W E R M A I N T E X P E N S E S TO T A L O T H E R P O W E R G E N E X P E N S E S PU R C H A S E D P O W E R LO A D C O N T R O L & D I S P A T C H I N G E X P E N S E ! P P . K W I OT H E R E X P E N S E S P I - O TO T A L O T H E R P O W E R S U P P L Y E X P E N S E S TO T A L P R O D U C T I O N E X P E N S E S L- 5 5 1 PI . O PI - O PI . O L. 5 6 0 - - - - T- P L T T- 3 5 3 T. 3 5 4 . 3 5 6 ,I K W H - T T. P L T T. P L T L- 5 6 8 T. 3 5 2 T- T- 3 5 6 T- P L T (X ) (V ) IN S T A L L A T I O N CU S T P R E M 1 2 3 4 5 6 7 8 9 71 2 . . . T A B L E 1 0 . 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I l ) ( ig i ; l ß g ; .. ~ Z ; : :¡ . = ï ~ ~ 9. = t = t ~ .. ( " ( " . . .¡ I (J r r ....bco (A ) AL L O C A T O R L- 5 4 6 PI - O PI . 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D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' 79 3 79 4 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 79 5 9 2 0 - 0 P A D M I N I S T R A T I V E & G E N E R A L S A L A R I E S L A B O R 79 6 9 2 1 - 0 P O F F I C E S U P P L I E S L A B O R 79 7 ' 9 2 2 - 0 P A D M I N & G E N E R A L E X P T R A N S F E R R E D - C L A B O R 79 8 9 2 3 - 0 P O U T S I D E S E R V I C E S O & M - M 79 9 9 2 4 - 0 P P R O P E R T Y I N S U R A N C E 80 0 P R O D U C T I O N - S T E A M 80 1 A L L R I S K & M I S C E L L A N E O U S 80 2 T O T A L A C C O U N T 9 2 4 80 3 80 4 9 2 5 - 0 P 80 5 9 2 6 - 0 P 80 6 9 2 7 . 0 P 80 7 9 2 8 - 0 P 80 8 80 9 81 0 81 1 81 2 81 3 81 4 81 5 81 6 81 7 81 8 81 9 9 2 9 - 0 P 82 0 93 0 1 - 0 P 82 1 9 3 0 2 - 0 P 82 2 9 3 1 - 0 P 82 3 9 3 5 - M T 82 4 82 5 82 6 82 7 "' s : o m Il , I I X ~ i ; 8 l ~ .. ~ Z ; : "l _ . 0 Z "l . : J . 0 a : : : : t . .. 0 0 . . 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D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T (A ) NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E LA B O R LA GE N - P L T G' (I ) 2,2 7 2 , 3 0 1 10 , 7 8 7 24 4 , 7 0 6 1, 1 6 2 3, 7 2 9 , 8 0 8 17 , 7 0 6 2, 0 8 0 , 7 6 7 9, 8 7 8 13 4 , 0 6 4 63 6 12 , 8 6 4 1, 4 3 1 16 , 9 0 0 9, 4 2 8 9,0 4 4 97 4 14 , 8 4 4 8,2 8 1 (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 13 2 , 6 3 7 63 0 73 , 9 9 5 35 1 51 , 5 9 8 24 5 54 7 , 5 9 5 2, 6 0 0 1, 0 1 6 2, 5 6 9 1, 4 3 3 99 9 10 , 6 0 5 53 4 52 8 29 4 20 5 2, 1 7 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7, 3 3 1 81 5 9, 6 3 1 5, 3 7 3 57 9 1, 4 6 4 81 7 56 9 6, 0 4 4 59 , 2 2 1 6, 5 8 7 77 , 8 0 3 43 , 4 0 4 4, 6 7 7 11 , 8 2 6 6, 5 9 7 4, 6 0 0 48 , 8 2 4 6, 4 0 7 , 9 1 5 69 0 , 3 5 5 10 , 4 9 2 , 0 8 2 5, 8 5 3 , 2 7 1 37 9 , 6 4 9 38 5 , 2 6 0 21 4 , 9 2 7 14 9 , 8 7 3 1, 5 9 0 , 5 5 9 0. 0 5 8 4 0. 0 0 6 3 0. 0 9 5 6 0.0 5 3 3 0. 0 0 3 5 0. 0 0 3 5 0. 0 0 2 0 0. 0 0 1 4 0. 0 1 4 5 1 I D A H O P O W E R C O M P A N Y 2 B E F O R E T H E I D A H O P U B L I C U T I L I 1 E S C O M M I S S I O N 3 C L A S S C O S T O F S E R V I C E S T U D Y 4 F O R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 F U N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S 6 W ~ m M M ~ 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . . 8 A L L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S S E R V I C E S M E T E R S 9 S E C C U S T D E M A N D C U S T O M E R 79 2 . . . T A B L E 1 0 - D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' 79 3 79 4 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 79 5 9 2 0 - 0 P A D M I N I S T R A T I V E & G E N E R A L S A L A R I E S 79 6 9 2 1 - 0 P O F F I C E S U P P L I E S 79 7 9 2 2 - 0 P A D M I N & G E N E R A L . E X P T R A N S F E R R E D - C 79 8 9 2 3 - 0 P O U T S I D E S E R V I C E S 79 9 9 2 4 - 0 P P R O P E R T Y I N S U R A N C E 80 0 P R O D U C T I O N - S T E A M 80 1 A L L R I S K & M I S C E L L A N E O U S 80 2 T O T A L A C C O U N T 9 2 4 80 3 80 4 9 2 5 - 0 P 80 5 9 2 6 - 0 P 80 6 9 2 7 - 0 P 80 7 9 2 8 - 0 P 80 8 80 9 81 0 81 1 81 2 81 3 81 4 81 5 81 6 81 7 81 8 81 9 9 2 9 - 0 P 82 0 93 0 1 - 0 P 82 1 9 3 0 2 - 0 P 82 2 9 3 1 - 0 P 82 3 9 3 5 - M T 82 4 82 5 82 6 82 7 "t : ¡ ( ) m Il , I l ) ( ig i ; l ß ~ .. ; - z ; : ~. : j " ~ ~ a = u = u ( . :¡ ( ) Ç L . . oi ~ ..~ IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T 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 FE R C A D M I N A S S E S S M E N T S FE R C R A T E C A S E E X P E N S E SE C E X P E N S E S ID A H O P U C - R A T E C A S E . O T H E R OR E G O N P U C - R A T E C A S E -O T H E R NE V A D A P S C - R A T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - C R GE N E R A L A D V E R T I S I N G MI S C E L L A N E O U S E X P E N S E S RE N T S GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S TO T A L O P E R & M A I N T E X P E N S E S TO T A L L A B O R - R A T I O ( % ) LA B O R i: LA B O R O& M - M LA B O R i:ÑÕ NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E r: R LA B O R GE N . P L T GE 30 5 , 4 9 0 1, 4 5 0 o o 3, 3 7 2 27 , 2 3 8 88 7 , 3 3 3 0,0 0 8 1 51 6 , 9 1 4 2, 4 5 4 28 8 , 3 7 3 1, 3 6 9 15 8 , 7 4 2 75 4 2,4 7 3 , 5 4 5 11 , 7 4 2 5, 9 1 6 2, 9 8 1 1, 6 6 3 3,1 1 1 5, 7 3 5 1, 2 1 6 2, 0 5 7 1,1 4 8 63 2 9, 8 4 5 (X ) ( Y ) ST R E E T I N S T A L L A T I O N LI G H T S C U S T P R E M 23 3 , 4 1 2 1, 1 0 8 65 4 , 5 3 2 3, 1 0 7 23 4 14 3 92 9 2,6 0 5 0 0 0 0 0 0 0 0 0 0 0 0 1, 6 9 9 94 8 1, 7 7 3 3, 2 6 9 13 3 81 13 , 7 2 5 7, 6 5 7 14 , 3 2 3 26 , 4 0 5 1,0 7 7 65 7 1, 4 5 8 , 0 4 3 81 3 , 0 6 46 1 , 3 1 3 6, 9 2 4 , 3 8 4 65 1 , 5 1 1 1, 8 2 3 , 7 9 5 0. 0 1 3 3 0. 0 0 7 4 0. 0 0 4 2 0. 0 6 3 1 0. 0 0 5 9 0. 0 1 6 6 1 2 3 4 5 6 7 8 9 79 2 . . . T A B L E 1 0 . D E V E L O P M E N T O F L A B O R R E L A T E D A L L O C A T O R ' 79 3 79 4 A D M I N I S T R A T I V E & G E N E R A L E X P E N S E S 79 5 9 2 0 - 0 P A D M I N I S T R A T I V E & G E N E R A L S A L A R I E S L A B O R 79 6 9 2 1 - 0 P O F F I C E S U P P L I E S L A B O R 79 7 9 2 2 - 0 P A D M I N & G E N E R A L E X P T R A N S F E R R E D - C L A B O R 79 8 9 2 3 - 0 P O U T S I D E S E R V I C E S O & M - M 79 9 9 2 4 - 0 P P R O P E R T Y I N S U R A N C E 80 0 P R O D U C T I O N - S T E A M 80 1 A L L R I S K & M I S C E L L A N E O U S 80 2 T O T A L A C C O U N T 9 2 4 80 3 80 4 9 2 5 - 0 P 80 5 9 2 6 - 0 P 80 6 9 2 7 - 0 P 80 7 9 2 8 - 0 P 80 8 80 9 81 0 81 1 81 2 81 3 81 4 81 5 81 6 81 7 81 8 81 9 9 2 9 - 0 P 82 0 93 0 1 - 0 P 82 1 9 3 0 2 - 0 P 82 2 9 3 1 - 0 P 82 3 9 3 5 - M T 82 4 82 5 82 6 82 7 "O š : o m Il , I I X ii i ; l ß § : .. ; ' Z ; : I\ _ . 0 Z .i . : : . 0 Q. = t = t t . .. 0 0 . . .i i c. ~ ..g IN J U R I E S & D A M A G E S EM P L O Y E E P E N S I O N S & B E N E F I T S FR A N C H I S E R E Q U I R E M E N T 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 FE R C A D M I N A S S E S S M E N T S FE R C R A T E C A S E E X P E N S E SE C E X P E N S E S ID A H O P U C - R A T E C A S E - O T H E R OR E G O N P U C - R A T E C A S E -O T H E R NE V A D A P S C - R A T E C A S E -O T H E R TO T A L A C C O U N T 9 2 8 DU P L I C A T E C H A R G E S - C R GE N E R A L A D V E R T I S I N G MIS C E L L A N E O U S E X P E N S E S RE N T S GE N E R A L P L A N T M A I N T E N A N C E TO T A L A D M I N & G E N E R A L E X P E N S E S TO T A L O P E R & M A I N T E X P E N S E S TO T A L L A B O R - R A T I O ( % ) (A ) AL L O C A T O R NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E NO N E i: Ri: GE N . P L T GE N - P L T ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l l L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l O N A U Z A l l O N A N D C L A S S I F I C A l l O N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) . C U S T O M E R A C C O U N T I N G F U N C T I O N - - , . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 1, 2 3 4 , 3 5 4 3 , 8 8 5 , 6 4 6 5, 8 6 0 1 8 , 4 4 6 1, 7 2 7 , 9 4 6 8, 2 0 3 4, 9 1 3 1 5 , 4 6 5 6, 8 7 7 o 0 o 0 o o 3, 4 3 7 , 7 5 2 1 0 , 8 2 1 , 7 6 6 4, 8 1 2 , 4 3 8 0. 0 3 1 3 0. 0 9 8 6 0. 0 4 3 8 1 2 3 4 5 6 7 8 9 79 2 . . . 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Larkin, IPC Page 128 of 145 ~ ~~~~~~~~~~~~m~i~~~~ ~ 1 2 3 4 5 6 7 8 9 82 8 . . . T A B L E 1 1 - F U N C T I O N A U Z A T I O N A L L O C A T O R S . . . 82 9 83 0 D I R E C T A S S I G N M E N T A L L O C A T O R S 83 1 P R O D U C T I O N D I R E C T A S S I G N M E N T A L L O C A T O R S 83 2 K W H G E N E R A T I O N - B Y S T E A M U N I T S 83 3 K W H G E N E R A T I O N - B Y H Y D R A U L I C U N I T S 83 4 K W H G E N E R A T I O N - B Y O T H E R U N I T S 83 5 K W H G E N E R A T I O N - B Y O T H E R 83 6 K W H G E N E R A T I O N - A N N U A L 83 7 5 5 5 P U R C H A S E D P O W E R - C A P A C I T Y 83 8 5 5 5 P U R C H A S E D P O W E R - E N E R G Y 83 9 5 5 5 P U R C H A S E D P O W E R - O T H E R 84 0 5 5 5 P U R C H A S E D P O W E R . T O T A L 84 1 T O T A L C O G E N & S M A L L P O W E R P R O D 84 2 P R O D U C T I O N - S T E A M I N V E S T M E N T 84 3 P R O D U C T I O N - H Y D R A U L I C I N V E S T M E N T 84 4 P R O D U C T I O N - O T H E R I N V E S T M E N T 84 5 T R A N S M I S S I O N D I R E C T A S S I G N M E N T A L L O C A T O R S 84 6 T R A N S M I S S I O N P L A N T 84 7 T R A N S M I S S I O N D I R E C T A S S I G N M E N T 84 8 D I S T R I B U T I O N D I R E C T A S S I G N M E N T A L L O C A T O R S 84 9 S U B S T A T I O N C I A C 85 0 S E R V I C E S 85 1 M E T E R S 85 2 M E T E R R E A D I N G 85 3 C U S T O M E R R E C O R D S 85 4 C U S T O M E R A S S I S T A N C E 85 5 U N C O L L E C T I B L E A C C O U N T S 85 6 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S 85 7 S T R E E T L I G H T I N G S Y S T E M S 85 8 O T H E R D I R E C T A S S I G N M E N T A L L O C A T O R S 85 9 M I S C . R E V E N U E 86 0 O T H E R R E V E N U E 86 1 O T H E R E X P E N S E 86 2 I N C O M E T A X A N D R E V E N U E A L L O C A T O R 86 3 K W H - T A X 86 4 N U L L R E V . R E O , V A L U E 86 5 D E R I V E D A L L O C A T O R S "t s : e l r f R O D U C T I O N A L L O C A T O R S ~ ~ . 7 ~ P R O D U C T I O N - H Y D R A U L I C & O T H E R I N V E S T M E N T CD I I á % 8 e ' L 2 1 . 2 2 N ~ i e ~ T O T A L P R O D U C T I O N P L A N T I N V E S T M E N T ~_ _ å z 9 L 2 4 :: ~ ~ 1 ~ R A N S M I S S I O N A L L O C A T O R S .i ~ 3 5 0 L A N D & L A N D R I G H T S 01 i t L 3 1 g4 3 5 2 S T R U C T U R E S & I M P R O V E M E N T S 00 (A ) AL L O C A T O R ID A H O P O W E R C O M P A N Y BE F O R E T l E I D A H O P U B L I C U l l L 1 1 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T l E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l l 0 N A L l Z A l l 0 N A N D C L A S S I F I C A 1 l 0 N O F C O S T S (2 ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R KW H - S KW H - H KW H . O KW H - O KW H - T PP - K W PP - K W H PP - O T PP - T CO G E N - E X F PI - S PI - H PI - O T- 1 0 0 T- D i r e c CI A C SE R V I C E ME T E R M- R E A D C- R E C O R D C. A S S I S T UA R CU S T I N S T ST L I G H T Mi s e - R E V OT H - R E V OT H - E X P TA X . R E V KW H - T A X NO N E PI - H O PI . S H O T- 3 5 0 10 0 % 10 0 % 10 0 % 10 0 % 1 2 3 4 5 6 7 8 9 82 8 * * * T A B L E 1 1 - F U N C T I O N A U Z A T I O N A L L O C A T O R S * * * 82 9 83 0 D I R E C T A S S I G N M E N T A L L O C A T O R S 83 1 P R O D U C T I O N D I R E C T A S S I G N M E N T A L L O C A T O R S 83 2 K W H G E N E R A T I O N - B Y S T E A M U N I T S 83 3 K W H G E N E R A T I O N - B Y H Y D R A U L I C U N I T S 83 4 K W H G E N E R A T I O N - B Y O T H E R U N I T S 83 5 K W H G E N E R A T I O N - B Y O T H E R 83 6 K W H G E N E R A T I O N - A N N U A L 83 7 5 5 5 P U R C H A S E D P O W E R - C A P A C I T Y 83 8 5 5 5 P U R C H A S E D P O W E R - E N E R G Y 83 9 5 5 5 P U R C H A S E D P O W E R - O T H E R 84 0 5 5 5 P U R C H A S E D P O W E R - T O T A L 84 1 T O T A L C O G EN & S M A L L P O W E R P R O D 84 2 P R O D U C T I O N - S T E A M I N V E S T M E N T 84 3 P R O D U C T I O N - H Y D R A U L I C I N V E S T M E N T 84 4 P R O D U C T I O N - O T H E R I N V E S T M E N T 84 5 T R A N S M I S S I O N D I R E C T A S S I G N M E N T A L L O C A T O R S 84 6 T R A N S M I S S I O N P L A N T 84 7 T R A N S M I S S I O N D I R E C T A S S I G N M E N T 84 8 D I S T R I B U T I O N D I R E C T A S S I G N M E N T A L L O C A T O R S 84 9 S U B S T A T I O N C I A C 85 0 S E R V I C E S 85 1 M E T E R S 85 2 M E T E R R E A D I N G 85 3 C U S T O M E R R E C O R D S 85 4 C U S T O M E R A S S I S T A N C E 85 5 U N C O L L E C T I B L E A C C O U N T S 85 6 I N S T A L L A T I O N S O N C U S T O M E R P R E M I S E S 85 7 S T R E E T L I G H T I N G S Y S T E M S 85 8 O T H E R D I R E C T A S S I G N M E N T A L L O C A T O R S 85 9 M I S C . R E V E N U E 86 0 O T H E R R E V E N U E 86 1 O T H E R E X P E N S E 86 2 I N C O M E T A X A N D R E V E N U E A L L O C A T O R 86 3 K W H - T A X 86 4 N U L L R E V . R E O . 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W u. f- u. en f-ir..¡:zOirO~Of-Of-Of-O..OwOOOOOWO-O Wf- o:Wf-Wf-WWWWWwWOw:;wzwzwzw Z.. ff..~cn~cn~z~z~z~a.~O~::~::~~~.. ..~ æOir~irNirOir~irNir..irllir",irl'irCOir~ O~o f-",w"'W",w",w",w",wmwcowcowcowcowOf- en~g~g~g~g~g~g~g~g~g~g~gf- f-i5 Exhibit No, 31 m m m!! m! m m m g g ~ ~ g ~ g ~ ~ ~ ~ ~ ~ ~ ~ i:5 NO.IPC-E-11-08 M. Larkin, IPC Page 131 of 145 1 2 3 4 5 6 7 8 987 5 L 3 7 87 6 3 5 3 S T A T I O N E Q U I P M E N T 87 7 L 4 3 87 8 3 5 4 T O W E R S & F I X T U R E S 87 9 L 5 0 88 0 3 5 5 P O L E S & F I X T U R E S 88 1 L 5 6 88 2 3 5 6 O V E R H E A D C Q N D U C T O R S & D E V I C E S 88 3 L 6 2 88 4 3 5 9 R O A D S & T R A I L S 88 5 L 6 9 88 6 3 5 4 - 3 5 9 C O M B I N E D T R A N S M I S S I O N A L L O C A T O R 88 7 L 4 7 - 6 8 88 8 3 5 4 - 3 5 6 C O M B I N E D T R A N S M I S S I O N A L L O C A T O R 88 9 L 4 7 - 6 1 89 0 T O T A L T R A N S M I S S I O N P L A N T 89 1 L 7 0 89 2 D I S T R I B U T I O N A L L O C A T O R S 89 3 # 3 6 0 L A N D 89 4 ( D E R I V E D F R O M A C T U A L S ) 89 5 # 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S 89 6 ( D E R I V E D F R O M A C T U A L S ) 89 7 # 3 6 2 S T A T I O N E Q U I P M E N T 89 8 ( D E R I V E D F R O M A C T U A L S ) 89 9 # 3 6 0 N E T P L A N T 90 0 ( D E R I V E D F R O M A C T U A L S ) 90 1 # 3 6 1 N E T P L A N T 90 2 ( D E R I V E D F R O M A C T U A L S ) 90 3 # 3 6 2 N E T P L A N T 90 4 ( D E R I V E D F R O M A C T U A L S ) 90 5 # 3 6 4 P O L E S , T O W E R S , & F I X T U R E S 90 6 ( D E R I V E D F R O M A C T U A L S ) 90 7 # 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S 90 8 ( D E R I V E D F R O M A C T U A L S ) 90 9 # 3 6 6 U N D E R G R O U N D C O N D U I T 91 0 ( D E R I V E D F R O M A C T U A L S ) 91 1 # 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 91 2 ( D E R I V E D F R O M A C T U A L S ) 91 3 # 3 6 8 L I N E T R A N S F O R M E R S 91 4 ( D E R I V E D F R O M A C T U A L S ) "t s : ~ 5 m T O T A L D I S T R I B U T I O N P L A N T Il , 6 í 6 x ~ i ; ( 0 7 ~ T O T A L N E T D I S T R I B U T I O N P L A N T .. ~ Z ; : (W _ . 0 Z i' . : : . 0 9, : : : : ~ .. 0 ° . . .¡ I 0' i ; ....600 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( I ) ( J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N AL L O C A T O R S U B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T T- 3 5 2 T- 3 5 3 T- 3 5 4 T- 3 5 5 T- 3 5 6 T- 3 5 9 T- 3 5 4 - 3 5 9 T- 3 5 4 3 5 6 T- P L T D3 6 0 03 6 1 D3 6 2 D3 6 0 N D3 6 1 N D3 6 2 N 03 6 4 03 6 5 03 6 6 D3 6 7 D3 6 8 03 6 0 1 4,6 8 6 , 5 8 7 10 0 % 29 , 5 8 1 , 0 9 0 86 % 18 0 , 5 9 4 , 6 4 6 90 % 4,5 9 6 , 9 4 7 10 0 % 28 , 1 3 3 , 6 5 9 10 0 % 17 2 , 8 7 5 , 5 1 0 99 % 22 8 , 7 9 5 , 1 1 7 17 % 20 5 , 6 0 6 , 1 1 7 51 0% 4, 7 1 8 , 4 3 0 14 % 19 , 1 8 8 , 5 7 6 10 %51 0% 67 , 6 8 4 0% 2, 2 5 5 , 5 1 2 1% 12 1 , 0 1 1 , 9 1 4 59 % 62 , 1 4 7 , 2 8 9 56 % 11 , 9 4 4 , 5 3 4 25 % 94 , 8 4 9 , 0 7 5 51 % 25 , 4 9 , 5 5 4 2% 2,3 2 3 , 2 4 7 67 , 5 0 9 , 5 2 9 33 % 34 , 6 7 0 , 4 2 2 31 % 6, 6 6 3 , 5 5 8 14 % 52 , 9 1 3 , 9 3 3 29 % 30 0 , 5 8 3 , 0 4 6 1 6 7 , 6 8 7 , 7 8 4 22 % 1 2 % 30 0 , 5 8 3 , 0 4 6 1 6 7 , 6 8 7 , 7 8 4 (0 ) (P ) (Q ) (R ) LI N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S PR I D M D P R I C U S T P R I D I R E C T S E C D M D 1, 1 8 5 , 5 6 3 1% 1, 0 2 0 , 0 3 0 1% 2, 8 7 5 , 9 7 4 6% 12 , 3 6 8 , 3 4 1 7% 18 , 0 6 7 , 3 2 4 1% 18 , 0 6 7 , 3 2 4 44 , 2 9 0 , 1 6 1 12 % 45 , 6 8 8 , 1 1 4 3% 45 , 6 8 8 , 1 1 4 24 , 7 0 8 , 3 7 6 7% 25 , 4 8 8 , 2 5 9 2% 25 , 4 8 8 , 2 5 9 17 , 2 2 9 , 6 3 3 1 8 2 , 8 5 3 , 6 2 1 5% 4 9 % 17 , 7 7 3 , 4 6 1 1 8 8 , 6 2 5 , 1 2 5 1% 1 4 % 17 , 7 7 3 , 4 6 1 1 8 8 , 6 2 5 , 1 2 5 1 2 3 4 5 6 7 8 987 5 L 3 7 87 6 3 5 3 S T A T I O N E Q U I P M E N T 87 7 L 4 3 87 8 3 5 4 T O W E R S & F I X T U R E S 87 9 L 5 0 88 0 3 5 5 P O L E S & F I X T U R E S 88 1 L 5 6 88 2 3 5 6 O V E R H E A D C O N D U C T O R S & D E V I C E S 88 3 L 6 2 88 4 3 5 9 R O A D S & T R A I L S 88 5 L 6 9 88 6 3 5 4 - 3 5 9 C O M B I N E D T R A N S M I S S I O N A L L O C A T O R 88 7 L 4 7 - 6 8 88 8 3 5 4 - 3 5 6 C O M B I N E D T R A N S M I S S I O N A L L O C A T O R 88 9 L 4 7 - 6 1 89 0 T O T A L T R A N S M I S S I O N P L A N T 89 1 L 7 0 89 2 D I S T R I B U T I O N A L L O C A T O R S 89 3 # 3 6 0 L A N D 89 4 ( D E R I V E D F R O M A C T U A L S ) 89 5 # 3 6 1 S T R U C T U R E S & I M P R O V E M E N T S 89 6 ( D E R I V E D F R O M A C T U A L S ) 89 7 # 3 6 2 S T A T I O N E Q U I P M E N T 89 8 ( D E R I V E D F R O M A C T U A L S ) 89 9 # 3 6 0 N E T P L A N T 90 0 ( D E R I V E D F R O M A C T U A L S ) 90 1 # 3 6 1 N E T P L A N T 90 2 ( D E R I V E D F R O M A C T U A L S ) 90 3 # 3 6 2 N E T P L A N T 90 4 ( D E R I V E D F R O M A C T U A L S ) 90 5 # 3 6 4 P O L E S , T O W E R S , & F I X T U R E S 90 6 ( D E R I V E D F R O M A C T U A L S ) 90 7 # 3 6 5 O V E R H E A D C O N D U C T O R S & D E V I C E S 90 8 ( D E R I V E D F R O M A C T U A L S ) 90 9 # 3 6 6 U N D E R G R O U N D C O N D U I T 91 0 ( D E R I V E D F R O M A C T U A L S ) 91 1 # 3 6 7 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S 91 2 ( D E R I V E D F R O M A C T U A L S ) 91 3 # 3 6 8 L I N E T R A N S F O R M E R S 91 4 ( D E R I V E D F R O M A C T U A L S ) "t s : ~ 5 m T O T A L D I S T R I B U T I O N P L A N T Il , l ( 6 x cg ¡ ; ~ 7 ~ T O T A L N E T D I S T R I B U T I O N P L A N T .. ~ Z ; : W - ' 0 Z w. : : , 0 Q, = t = t w .. 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S U P E R V I S I O N 5 0 0 - 5 0 1 - 5 0 7 ~ 0 M 2 . . L 6 6 9 - 6 7 9 c. i ; ....Ò00 (B ) TO T A L S 10 0 % 1, 3 7 0 , 0 4 0 , 1 7 1 10 0 % 1, 0 1 3 , 7 8 4 , 1 0 7 10 0 % 1, 0 1 3 , 7 8 4 , 1 0 7 10 0 % 27 , 3 5 7 , 5 9 8 10 0 % 32 8 , 0 7 8 , 2 9 2 10 0 % 24 0 , 8 6 7 , 2 9 7 10 0 % 19 , 7 2 0 , 6 6 2 10 0 % 6, 3 2 2 , 9 3 1 10 0 % 6, 3 5 4 , 2 7 1 10 0 % ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E T W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L I Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S ~ ~ ~ ~ ~ ~ ~ . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - . - DE M A N D E N E R G Y D E M A N D D E M A N D D E M A N D D E M A N D Ba s e - l o a d P e a k P O W E R S U P T R A N S S U B T R A N S D I R E C T 44 8 , 0 0 0 24 1 , 3 3 0 11 7 , 6 8 0 81 4 , 1 9 3 13 % 81 4 , 1 9 3 13 % 95 1 , 1 4 8 15 % 95 1 , 1 4 8 15 % 4, 1 9 5 , 7 5 2 , 7 0 3 7 7 9 , 5 7 3 , 3 9 6 1 8 0 , 5 5 3 , 7 9 4 9 1 0 , 7 0 5 , 2 1 0 89 5 , 8 7 7 , 0 4 3 42 , 7 1 9 P1 1 2 P 10 0 % 19 % 4% 22 % 21 % 0% 4, 1 4 3 , 7 7 6 , 1 5 8 7 7 0 , 0 2 1 , 5 6 2 1 7 8 , 3 4 1 , 5 3 3 8 9 9 , 5 4 6 , 6 6 5 88 4 , 9 0 0 , 1 8 2 42 , 1 9 6 PL L 1 P 10 0 % 19 % 4% 22 % 21 % 0% 4, 1 9 0 , 0 9 1 , 4 6 7 7 7 0 , 0 2 1 , 5 6 2 1 7 8 , 3 4 1 , 5 3 3 8 9 9 , 5 4 6 , 6 6 5 88 4 , 9 0 0 , 1 8 2 42 , 1 9 6 PL 0 1 P 10 0 % 18 % 4% 21 % 21 % 0% 4, 2 4 2 , 0 6 8 , 0 1 2 7 7 9 , 5 7 3 , 3 9 6 1 8 0 , 5 5 3 , 7 9 4 9 1 0 , 7 0 5 , 2 1 0 89 5 , 8 7 7 , 0 4 3 42 , 7 1 9 PL L 0 P 10 0 % 18 % 4% 21 % 21 % 0% 3, 9 3 9 , 3 6 2 , 2 6 6 7 2 3 , 9 4 4 , 5 5 1 1 6 7 , 6 6 9 , 8 2 6 8 4 5 , 7 1 9 , 0 5 3 83 1 , 9 4 8 , 9 9 5 39 , 6 7 1 P. P T D 10 0 % 18 % 4% 21 % 21 % 0% 3, 3 4 4 , 7 5 8 , 4 3 0 3 6 5 , 7 2 5 , 2 4 4 1 8 0 , 5 5 3 , 7 9 4 4 2 7 , 2 4 3 , 7 8 1 89 5 , 8 7 7 , 0 4 3 42 , 7 1 9 Pl l 0 P - L 2 0 10 0 % 11 % 5% 13 % 27 % 0% 25 0 , 7 2 9 , 2 0 1 46 , 0 7 7 , 0 1 1 10 , 6 7 1 , 7 0 7 53 , 8 2 7 , 6 1 2 52 , 9 5 1 , 1 8 7 2, 5 2 5 GE N . P L T 10 0 % 18 % 4% 21 % 21 % 0% 69 , 1 2 9 , 8 1 8 9,1 7 6 , 3 6 6 3, 3 2 7 , 7 7 4 10 , 7 1 9 , 9 1 9 9, 0 5 2 , 5 5 4 60 4 LA B O R 10 0 % 13 % 5% 16 % 13 % 0% 52 5 , 1 2 1 , 9 4 6 90 , 5 8 4 , 4 7 9 27 , 7 8 7 , 6 3 8 3 1 4 , 9 8 5 , 1 4 9 20 , 6 6 2 , 5 2 0 1, 0 4 3 O& M - M 10 0 % 17 % 5% 60 % 4% 0% 11 1 , 8 8 1 , 7 0 0 15 , 5 5 9 , 7 9 2 5, 3 5 0 , 5 6 9 19 , 5 0 1 , 1 4 6 14 , 7 6 7 , 5 7 5 95 3 O& M - A G 10 0 % 14 % 5% 17 % 13 % 0% 63 7 , 0 0 3 , 6 4 6 1 0 6 , 1 4 4 , 2 7 1 33 , 1 3 8 , 2 0 7 3 3 4 , 4 8 6 , 2 9 5 35 , 4 3 0 , 0 9 5 1,9 9 6 O& M - T 10 0 % 17 % 5% 53 % 6% 0% 24 , 6 9 7 11 , 3 9 1 13 , 3 0 7 L- 5 0 0 10 0 % 46 % 54 % 1 2 3 4 56 ( A ) 78 A L L O C A T O R 991 8 D 3 6 0 2 N 91 9 D A R K F Î B E R P R O J E C T R E V E N U E ( A C C T 4 5 4 ) 92 0 ( D E R I V E D F R O M A C T U A L S ) D - F I B E R 92 1 M E R C H A N D I S I N G R E V E N U E 92 2 ( D E R I V E D F R O M A C T U A L S ) M - R E V 92 3 M E R C H A N D I S I N G E X P E N S E 92 4 ( D E R I V E D F R O M A C T U A L S ) M - E X P 92 5 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 92 6 C U S T A D V 92 7 3 6 4 - 3 6 5 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 92 8 L 9 0 - 9 1 0 - 3 6 4 - 3 6 5 92 9 3 6 6 - 3 6 7 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 0 L 9 2 - 9 3 D - 3 6 6 - 3 6 7 93 1 9 0 2 - 9 0 4 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 2 L 4 8 1 - 4 8 3 0 - 9 0 2 - 9 0 4 93 3 9 0 8 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 4 4 8 8 - 4 9 0 0 - 9 0 8 93 5 9 0 8 - 9 0 9 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 6 L 4 8 8 - 9 2 0 - 9 0 8 - 9 0 9 93 7 P L A N T - R E L A T E D A L L O C A T O R S 93 8 " P 1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 93 9 94 0 " P 1 1 1 P " N E T TO T A L P L A N T L E S S I N T A N G I B L E 94 1 94 2 " P 1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 94 3 94 4 " P 1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 94 5 94 6 " P T D " P L A N T 94 7 94 8 P 1 1 0 P - L E S S S T E A M P R O D U C T I O N 94 9 95 0 T O T A L G E N E R A L P L A N T 95 1 95 2 O & M ¡ L A B O R A L L O C A T O R S 95 3 O & M P R O D , T R A N S , D I S T , C A & C I ( L A B O R O N L Y ) 95 4 95 5 O & M P R O D , T R A N S , D I S T , C A & C I ( T O T A L O & M ) 1 ~ ~ ; ~ O & M P R O D , A D M I N & G E N E R A L O N L Y ( T O T A L O & M ) CD i ; i 8 a , W ~ ! 2 ; : T O T A L O P E R A T I N G E X P E N S E S .. _ S ' i o g : L 5 4 2 a : : i ' w S U P E R V I S I O N 5 0 0 - 5 0 1 - 5 0 7 ~ ( ) ? i 2 . . L 6 6 9 - 6 7 9 01 ~ ..g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N 1S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (J ) ( K ) ( L ) ( M ) ( N ) . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N SU B S T A T I O N S U B S T A T I O N S U B S T A T I O N P R I L I N E S P R I L I N E S S E C L I N E S L I N E T R A N S L I N E T R A N S L I N E T R A N S L I N E T R A N S GE N E R A L D I R E C T C I A C D E M A N D C U S T O M E R D I R E C T P R ~ D M D P R ~ C U S T P R I D I R E C T S E C D M D 16 % 0 % 2 3 % 1 3 % 1 % 3 % 2 % 1 % 1 4 % 22 8 , 7 9 5 , 1 1 7 2 5 , 4 4 9 , 5 5 4 3 0 0 , 5 8 3 , 0 4 6 1 6 7 , 6 8 7 , 7 8 4 1 8 , 0 6 7 , 3 2 4 4 5 , 6 8 8 , 1 1 4 2 5 , 4 8 8 , 2 5 9 1 7 , 7 7 3 , 4 6 1 1 8 8 , 6 2 5 , 1 2 5 17 % 2 % 2 2 % 1 2 % 1 % 3 % 2 % 1 % 1 4 % 30 0 , 5 8 3 , 0 4 6 1 6 7 , 6 8 7 , 7 8 4 1 8 , 0 6 7 , 3 2 4 4 5 , 6 8 8 , 1 1 4 2 5 , 4 8 8 , 2 5 9 1 7 , 7 7 3 , 4 6 1 1 8 8 , 6 2 5 , 1 2 5 30 % 1 7 % 2 % 5 % 3 % 2 % 1 9 % 30 0 , 5 8 3 , 0 4 6 1 6 7 , 6 8 7 , 7 8 4 1 8 , 0 6 7 , 3 2 4 4 5 , 6 8 8 , 1 1 4 2 5 , 4 8 8 , 2 5 9 1 7 , 7 7 3 , 4 6 1 1 8 8 , 6 2 5 , 1 2 5 30 % 1 7 % 2 % 5 % 3 % 2 % 1 9 % 11 , 0 0 8 , 1 5 7 6 , 1 4 1 , 1 7 6 40 % 2 2 % 18 9 , 9 0 9 , 2 5 2 1 0 5 , 9 4 5 , 6 3 5 58 % 3 2 % 11 0 , 6 7 3 , 7 9 4 6 1 , 7 4 2 , 1 4 9 46 % 2 6 % (I ) (0 ) (P ) (0 ) (R ) 2, 2 8 7 , 4 7 4 1% 15 , 7 7 9 , 8 5 0 7% 22 3 , 1 8 7 , 0 3 1 4, 2 7 8 , 8 2 4 32 3 , 6 8 0 , 2 4 0 1 8 0 , 5 7 3 , 1 3 3 19 , 4 5 5 , 6 4 0 49 , 1 9 8 , 8 4 9 27 , 4 4 6 , 8 1 1 19 , 1 3 9 , 1 9 7 2 0 3 , 1 1 9 , 3 2 7 P1 1 2 P 5% 0% 8% 4% 0% 1% 1% 0% 5% 22 0 , 1 6 8 , 2 7 3 3,9 4 3 , 0 3 8 31 9 , 7 1 4 , 3 0 2 1 7 8 , 3 6 0 , 6 3 5 19 , 2 1 7 , 2 5 7 48 , 5 9 6 , 0 3 3 27 , 1 1 0 , 5 1 5 18 , 9 0 4 , 6 9 1 2 0 0 , 6 3 0 , 5 7 8 P1 1 1 P 5% 0% 8% 4% 0% 1% 1% 0% 5% 24 3 , 3 5 7 , 2 7 6 27 , 0 6 9 , 3 4 5 31 9 , 7 1 4 , 3 0 2 1 7 8 , 3 6 0 , 6 3 5 19 , 2 1 7 , 2 5 7 48 , 5 9 6 , 0 3 3 27 , 1 1 0 , 5 1 5 18 , 9 0 4 , 6 9 1 2 0 0 , 6 3 0 , 5 7 8 P1 0 1 P 6% 1% 8% 4% 0% 1% 1% 0% 5% 24 6 , 3 7 6 , 0 3 3 27 , 4 0 5 , 1 3 1 32 3 , 6 8 0 , 2 4 0 1 8 0 , 5 7 3 , 1 3 3 19 , 4 5 5 , 6 4 0 49 , 1 9 8 , 8 4 9 27 , 4 4 6 , 8 1 1 19 , 1 3 9 , 1 9 7 2 0 3 , 1 1 9 , 3 2 7 P1 1 0 P 6% 1% 8% 4% 0% 1% 1% 0% 5% 22 8 , 7 9 5 , 1 1 7 25 , 4 4 9 , 5 5 4 30 0 , 5 8 3 , 0 4 6 1 6 7 , 6 8 7 , 7 8 4 18 , 0 6 7 , 3 2 4 45 , 6 8 8 , 1 1 4 25 , 4 8 8 , 2 5 9 17 , 7 7 3 , 4 6 1 1 8 8 , 6 2 5 , 1 2 5 P- P T D 6% 1% 8% 4% 0% 1% 1% 0% 5% 24 6 , 3 7 6 , 0 3 3 27 , 4 0 5 , 1 3 1 32 3 , 6 8 0 , 2 4 0 1 8 0 , 5 7 3 , 1 3 3 19 , 4 5 5 , 6 4 0 49 , 1 9 8 , 8 4 9 27 , 4 4 6 , 8 1 1 19 , 1 3 9 , 1 9 7 2 0 3 , 1 1 9 , 3 2 7 P1 1 0 P - L 2 0 7% 1% 10 % 5% 1% 1% 1% 1% 6% 14 , 5 6 2 , 1 5 8 1, 6 1 9 , 7 9 2 19 , 1 3 1 , 2 5 6 10 , 6 7 2 , 8 5 0 1, 1 4 9 , 9 3 4 2,9 0 7 , 9 1 8 1, 6 2 2 , 2 5 5 1,1 3 1 , 2 3 0 12 , 0 0 5 , 4 5 3 GE N - P L T 6% 1% 8% 4% 0% 1% 1% 0% 5% 4, 0 3 6 , 3 6 7 43 4 , 6 8 0 6,6 2 5 , 3 8 9 3, 6 9 6 , 1 3 9 23 8 , 1 4 3 23 5 , 6 0 7 13 1 , 4 3 9 91 , 6 5 5 97 2 , 7 1 2 LA B O R 6% 1% 10 % 5% 0% 0% 0% 0% 1% 6, 7 5 0 , 9 9 7 72 5 , 6 4 8 14 , 0 7 0 , 8 1 7 7, 8 4 9 , 7 5 8 46 7 , 7 4 7 40 5 , 7 8 0 22 6 , 3 7 4 15 7 , 8 5 5 1, 6 7 5 , 2 7 7 O& M . M 1% 0% 3% 1% 0% 0% 0% 0% 0% 6, 3 0 1 , 7 6 1 68 0 , 2 5 3 10 , 3 3 4 , 6 1 0 5, 7 6 5 , 4 2 1 38 9 , 2 7 9 45 3 , 3 3 9 25 2 , 9 0 6 17 6 , 3 5 7 1, 8 7 1 , 6 2 6 O& M - A G 6% 1% 9% 5% 0% 0% 0% 0% 2% 13 , 0 5 2 , 7 5 8 1, 4 0 5 , 9 0 1 24 , 4 0 5 , 4 2 8 13 , 6 1 5 , 1 7 9 85 7 , 0 2 6 85 9 , 1 1 8 47 9 , 2 8 1 33 4 , 2 1 2 3, 5 4 6 , 9 0 3 O& M - T 2% 0% 4% 2% 0% 0% 0% 0% 1% L- 5 0 0 1 ID A H O P O W E R C O M P A N Y 2 BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N 3 CL A S S C O S T O F S E R V I C E S T U D Y 4 FO R T l E l W E L V E M O N T l S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S 6 (A ) . ( S ) (T ) (U ) (V ) (W ) (X ) (Y ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . 8 AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N 9 SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 91 8 D3 6 0 2 N 8% 4% 2% 4% 8% 0% 0% 91 9 DA R K F I B E R P R O J E C T R E V E N U E ( A C C T 4 5 4 ) 10 5 , 2 2 9 , 2 5 3 53 , 0 2 5 , 7 1 2 29 , 5 8 1 , 7 2 2 55 , 3 3 4 , 4 3 2 1 0 2 , 0 1 1 , 3 9 3 4, 1 6 0 , 0 8 2 2, 5 3 9 , 7 9 2 92 0 (D E R I V E D F R O M A C T U A L S ) D- F I B E R 8% 4% 2% 4% 7% 0% 0% 92 1 ME R C H A N D I S I N G R E V E N U E 10 5 , 2 2 9 , 2 5 3 53 , 0 2 5 , 7 1 2 29 , 5 8 1 , 7 2 2 55 , 3 3 4 , 4 3 2 4, 1 6 0 , 0 8 2 2, 5 3 9 , 7 9 2 92 2 (D E R I V E D F R O M A C T U A L S ) M- R E V 10 % 5% 3% 5% 0% 0% 92 3 ME R C H A N D I S I N G E X P E N S E 10 5 , 2 2 9 , 2 5 3 53 , 0 2 5 , 7 1 2 29 , 5 8 1 , 7 2 2 55 , 3 3 4 , 4 3 2 4, 1 6 0 , 0 8 2 2, 5 3 9 , 7 9 2 92 4 (D E R I V E D F R O M A C T U A L S ) M- E X P 10 % 5% 3% 5% 0% 0% 92 5 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 3,6 1 9 , 1 5 1 2, 0 1 9 , 0 3 4 4, 5 1 1 , 2 6 6 62 , 6 4 4 (3 , 8 2 9 ) 92 6 CU S T A D V 13 % 7% 16 % 0% 0% 92 7 36 4 - 3 6 5 CO M B I N E D D I S T R I B U T I O N A L L O C A T O R 19 , 2 1 5 , 8 7 4 10 , 7 2 0 , 0 5 7 92 8 L 9 0 - 9 1 D- 3 6 4 - 3 6 5 6% 3% 92 9 36 6 - 3 6 7 CO M B I N E D D I S T R I B U T I O N A L L O C A T O R 33 , 8 0 9 , 8 3 8 18 , 8 6 1 , 6 6 6 93 0 L 9 2 - 9 3 D- 3 6 6 - 3 6 7 14 % 8% 93 1 90 2 - 9 0 4 CO M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 2 L 4 8 1 - 4 8 3 D- 9 0 2 - 9 0 4 93 3 90 8 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 4 48 8 - 9 0 0. 9 0 8 93 5 90 8 - 9 0 9 CO M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 6 L 4 8 8 - 4 9 2 D- 9 0 8 - 9 0 9 93 7 P L A N T - R E L A T E D A L L O C A T O R S 93 8 "P 1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 11 3 , 3 1 5 , 2 0 6 57 , 1 0 0 , 2 7 7 31 , 8 5 4 , 8 2 1 59 , 5 8 6 , 4 0 2 1 0 9 , 8 5 0 , 0 8 2 4, 4 7 9 , 7 4 8 2, 7 3 4 , 9 5 3 93 9 P1 1 2 P 3% 1% 1% 1% 3% 0% 0% 94 0 "P 1 1 1 P " N E T TO T A L P L A N T L E S S I N T A N G I B L E 11 1 , 9 2 6 , 7 9 5 56 , 4 0 0 , 6 4 8 31 , 4 6 4 , 5 1 5 58 , 8 5 6 , 3 1 1 1 0 8 , 5 0 4 , 1 2 8 4, 4 2 4 , 8 5 9 2, 7 0 1 , 4 4 3 94 1 P1 1 1 P 3% 1% 1% 1% 3% 0% 0% 94 2 "P 1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 11 1 , 9 2 6 , 7 9 5 56 , 4 0 0 , 6 4 8 31 , 4 6 4 , 5 1 5 58 , 8 5 6 , 3 1 1 1 0 8 , 5 0 4 , 1 2 8 4, 4 2 4 , 8 5 9 2, 7 0 1 , 4 4 3 94 3 P1 0 1 P 3% 1% 1% 1% 3% 0% 0% 94 4 "P 1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 11 3 , 3 1 5 , 2 0 6 57 , 1 0 0 , 2 7 7 31 , 8 5 4 , 8 2 1 59 , 5 8 6 , 4 0 2 1 0 9 , 8 5 0 , 0 8 2 4, 4 7 9 , 7 4 8 2, 7 3 4 , 9 5 3 94 5 P1 1 0 P 3% 1% 1% 1% 3% 0% 0% 94 6 "P T D " P L A N T 10 5 , 2 2 9 , 2 5 3 53 , 0 2 5 , 7 1 2 29 , 5 8 1 , 7 2 2 55 , 3 3 4 , 4 3 2 1 0 2 , 0 1 1 , 3 9 3 4, 1 6 0 , 0 8 2 2, 5 3 9 , 7 9 2 94 7 P- P T D 3% 1% 1% 1% 3% 0% 0% 94 8 P1 1 0 P - L E S S S T E A M P R O D U C T I O N 11 3 , 3 1 5 , 2 0 6 57 , 1 0 0 , 2 7 7 31 , 8 5 4 , 8 2 1 59 , 5 8 6 , 4 0 2 1 0 9 , 8 5 0 , 0 8 2 4, 4 7 9 , 7 4 8 2, 7 3 4 , 9 5 3 94 9 P1 1 0 P - L 2 0 3% 2% 1% 2% 3% 0% 0% 95 0 TO T A L G E N E R A L P L A N T 6,6 9 7 , 5 4 3 3, 3 7 4 , 9 3 6 1, 8 8 2 , 7 9 2 3, 5 2 1 , 8 7 9 6, 4 9 2 , 7 3 5 26 4 , 7 7 7 16 1 , 6 5 1 95 1 GE N - P L T 3% 1% 1% 1% 3% 0% 0% 95 2 O & M ¡ L A B O R A L L O C A T O R S 95 3 O& M P R O D , T R A N S , D I S T , C A & C I ( L A B O R O N L Y ) 54 2 , 6 5 2 91 8 , 2 1 2 51 2 , 2 4 8 28 1 , 9 7 9 4, 3 9 3 , 8 4 4 41 4 , 6 1 8 1,1 6 2 , 6 6 9 95 4 LA B O R 1% 1% 1% 0% 6% 1% 2% 95 5 O& M P R O D , T R A N S , D I S T , C A & C I ( T O T A L O & M ) 93 4 , 5 9 5 1, 8 9 0 , 5 7 4 1, 0 5 4 , 7 0 4 43 0 , 3 2 1 6,1 9 6 , 5 0 1 65 3 , 4 2 0 1,9 8 4 , 5 1 2 ~ ~ t ? ~ ~ O & M P R O D , A D M I N & G E N E R A L O N L Y ( T O T A L O & M ) O& M - M 0% 0% 0% 0% 1% 0% 0% 1, 0 4 4 , 1 3 4 1, 4 6 0 , 1 5 0 81 4 , 5 8 1 54 4 , 1 6 9 6,5 6 7 , 6 3 1 61 0 , 8 1 5 1, 6 9 0 , 4 6 3 ~ i ; i 8 ¡ § O& M - A G 1% 1% 1% 0% 6% 1% 2% W ~ z g : : T O T A L O P E R A T I N G E X P E N S E S 1, 9 7 8 , 7 2 9 3, 3 5 0 , 7 2 5 1, 8 6 9 , 2 8 6 97 4 , 4 8 9 12 , 7 6 4 , 1 3 2 1, 2 6 4 , 2 3 5 3, 6 7 4 , 9 7 5 00 . : , i i o ~ L 5 4 2 O& M - T 0% 1% 0% 0% 2% 0% 1% a = t ; W S U P E R V I S I O N 5 0 0 . 5 0 1 . 5 0 7 :¡ ( ) . . L 6 6 9 - 6 7 9 L.5 0 0 oi ~ ..I000 1 2 3 4 56 W 78 A L L O C A T O R 991 8 D 3 6 0 2 N 91 9 D A R K F I B E R P R O J E C T R E V E N U E ( A C C T 4 5 4 ) 92 0 ( D E R I V E D F R O M A C T U A L S ) D - F I B E R 92 1 M E R C H A N D I S I N G R E V E N U E 92 2 ( D E R I V E D F R O M A C T U A L S ) M - R E V 92 3 M E R C H A N D I S I N G E X P E N S E 92 4 ( D E R I V E D F R O M A C T U A L S ) M - E X P 92 5 C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N 92 6 C U S T A D V 92 7 3 6 4 3 6 5 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 92 8 L 9 0 - 9 1 D - 3 6 4 - 3 6 5 92 9 3 6 6 . 3 6 7 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 0 L 9 2 - 9 3 D - 3 6 6 - 3 6 7 93 1 9 0 2 - 9 0 4 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 2 L 4 8 1 - 4 8 3 D - 9 0 2 - 9 0 4 93 3 9 0 8 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 4 4 8 8 - 4 9 0 D . 9 0 8 93 5 9 0 8 . 9 0 9 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 6 L 4 8 8 - 4 9 2 D . 9 0 8 - 9 0 9 93 7 P L A N T - R E L A T E D A L L O C A T O R S 93 8 " P 1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 93 9 P 1 1 2 P 94 0 " P 1 1 1 P " N E T TO T A L P L A N T L E S S I N T A N G I B L E 94 1 P 1 1 1 P 94 2 " P 1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 94 3 P 1 0 1 P 94 4 " P 1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 94 5 P 1 1 0 P 94 6 " P T D " P L A N T 94 7 P - P T D 94 8 P 1 1 0 P - L E S S S T E A M P R O D U C T I O N 94 9 P 1 1 O P - L 2 0 95 0 T O T A L G E N E R A L P L A N T 95 1 G E N - P L T 95 2 O & M ¡ L A B O R A L L O C A T O R S 95 3 O & M P R O D , T R A N S , D I S T , C A & C I ( L A B O R O N L Y ) 95 4 95 5 O & M P R O D , T R A N S , D I S T , C A & C I ( T O T A L O & M ) i : s ~ ~ ~ O & M P R O D , A D M I N & G E N E R A L O N L Y ( T O T A L O & M ) CD i ; ~ 8 ë ' ~ ; ; l l ; : T O T A L O P E R A T I N G E X P E N S E S CD . = , ~ O ~ L 5 4 2 a : ¡ ~ 1 ~ S U P E R V I S I O N 5 0 0 - 5 0 1 - 5 0 7 ~ ( ) ~ 2 " ' L 6 6 9 - 6 7 9 (J i ....g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U l 1 L 1 l 1 E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R n t E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C l 1 0 N A L l Z A l 1 0 N A N D C L A S S I F I C A l 1 0 N O F C O S T S (Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - , . . . . . . C U S T O M E R I N FO R M A T I O N F U N C T I O N . . . . . . ME T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R 2, 0 4 0 , 9 4 2 1 3 , 1 9 9 , 7 5 6 4 , 4 7 9 , 9 6 4 10 % 6 7 % 2 3 % 4, 5 5 7 , 5 9 0 72 % 4, 5 8 8 , 9 3 0 72 % 2, 1 9 2 , 6 2 6 6, 9 0 2 , 2 0 9 LA B O R 3% 10 % 2, 1 4 2 , 0 4 2 13 , 5 1 8 , 1 2 6 O& M - M 0% 3% 3, 1 7 6 , 2 2 4 9, 9 9 8 , 4 9 6 O& M - A G 3% 9% 5, 3 1 8 , 2 6 5 23 , 5 1 6 , 6 2 2 O& M - T 1% 4% L- 5 0 0 4, 4 8 0 , 0 4 1 1% 3, 0 6 9 , 4 1 2 4% 5, 4 8 6 , 0 2 6 1% 4, 4 4 6 , 3 3 0 4% 9, 9 3 2 , 3 5 6 2% 4, 4 8 0 , 0 4 1 1% 1 2 3 4 5 6 7 8 9 91 8 91 9 92 0 92 1 92 2 92 3 92 4 92 5 92 6 92 7 3 6 4 3 6 5 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 92 8 L 9 0 - 9 1 92 9 3 6 6 - 3 6 7 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 0 L 9 2 - 9 3 93 1 9 0 2 - 9 0 4 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 2 L 4 8 1 - 4 8 3 93 3 9 0 8 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 4 4 8 8 - 4 9 0 93 5 9 0 8 - 9 0 9 C O M B I N E D D I S T R I B U T I O N A L L O C A T O R 93 6 L 4 8 8 - 4 9 2 93 7 P L A N T - R E L A T E D A L L O C A T O R S 93 8 " P 1 1 2 P ' N E T T O T A L P L A N T P L U S I N T A N G I B L E 93 9 94 0 " P 1 1 1 P " N E T T O T A L P L A N T L E S S I N T A N G I B L E 94 1 94 2 " P 1 0 1 P " T O T A L P L A N T L E S S I N T A N G I B L E 94 3 94 4 " P 1 1 0 P " T O T A L P L A N T I N C L U D I N G I N T A N G I B L E 94 5 94 6 " P T D " P L A N T 94 7 94 8 P 1 1 0 P - L E S S S T E A M P R O D U C T I O N 94 9 95 0 T O T A L G E N E R A L P L A N T 95 1 95 2 O & M I L A B O R A L L O C A T O R S 95 3 O & M P R O D , T R A N S , D I S T , C A & C I ( L A B O R O N L Y ) 95 4 95 5 O & M P R O D , T R A N S , D I S T , C A & C I ( T O T A L O & M ) "' : s S 5 6 m Il . t i 7 Š - O & M P R O D , A D M I N & G E N E R A L O N L Y ( T O T A L O & M ) ci i ; i 8 e , ~ ~ z g : : T O T A L O P E R A T I N G E X P E N S E S o . : , ~ O ~ L 5 4 2 Q, = t i 1 W S U P E R V I S I O N 5 0 0 - 5 0 1 - 5 0 7 ~ ( ) ~ . . L 6 6 9 - 6 7 9 oi ~ ..g DA R K F I B E R P R O J E C T R E V E N U E ( A C C T 4 5 4 ) (D E R I V E D F R O M A C T U A L S ) ME R C H A N D I S I N G R E V E N U E (D E R I V E D F R O M A C T U A L S ) ME R C H A N D I S I N G E X P E N S E (D E R I V E D F R O M A C T U A L S ) 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 AL L O C A T O R D3 6 0 2 N D. F I B E R M- R E V M- E X P CU S T A D V D- 3 6 4 - 3 6 5 D- 3 6 6 - 3 6 7 D- 9 0 2 - 9 0 4 D- 9 0 8 D- 9 0 8 - 9 0 9 P1 1 2 P P1 1 1 P P1 0 1 P P1 1 0 P P- P T D P1 1 0 P - L 2 0 GE N - P L T LA B O R O& M - M O& M - A G O& M . T L- 5 0 0 (A ) ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - - - - - - M I S C E L L A N E O U S - - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C TA X E S & RE V E N U E S OT H E R T R A N S F E R 12 3 , 1 2 1 0% 12 3 , 1 2 1 0% 1 ID A H O P O W E R C O M P A N Y 2 BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 3 CL A S S C O S T O F S E R V I C E S T U D Y 4 FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 FU N C T I O N A L l Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S 6 (A ) (B ) (G ) (C G ) (D ) (E ) (F ) (G ) (H ) 7 TO T A L S . . P R O D U C T I O N F U N C T I O N ' . - - - - - - - - T R A N S M I S S I O N F U N C T I O N - - - - - - - - 8 AL L O C A T O R DE M A N D EN E R G Y DE M A N D DE M A N D DE M A N D DE M A N D 9 Ba s e - l o a d Pe a k PO W E R SU P TR A N S SU B T R A N S DI R E C T 96 3 SU P E R V I S I O N 5 1 0 - 5 1 1 - 5 1 4 96 4 L 6 8 4 - 6 9 3 L- 5 1 0 96 5 SU P E R V I S I O N 5 3 5 . 5 3 6 - 5 4 0 7,8 7 9 , 9 8 6 3, 6 3 4 , 3 2 9 4, 2 4 5 , 6 5 8 96 6 L 6 9 9 . 7 0 3 L- 5 3 5 10 0 % 46 % 54 % 96 7 SU P E R V I S I O N 5 4 1 - 5 4 2 - 5 4 5 5, 0 4 2 , 5 8 1 2, 3 2 5 , 6 8 9 2, 7 1 6 , 8 9 2 96 8 L 7 0 6 - 7 0 9 L- 5 4 1 10 0 % 46 % 54 % 96 9 SU P E R V I S I O N 5 4 6 - 5 4 8 - 5 5 0 62 2 , 6 1 4 62 2 , 6 1 4 97 0 L 7 1 6 - 7 1 8 L- 5 4 6 10 0 % 10 0 % 97 1 SU P E R V I S I O N 5 5 1 . 5 5 2 . 5 5 4 54 6 , 9 8 5 54 6 , 9 8 5 97 2 L 7 2 2 - 7 2 4 L- 5 5 1 10 0 % 10 0 % 97 3 SU P E R V I S I O N 5 6 0 - 5 6 1 - 5 6 7 4, 1 7 8 , 3 8 6 4,1 7 8 , 1 1 6 27 0 97 4 L 7 3 6 - 7 4 1 L- 5 6 0 10 0 % 10 0 % 0% 97 5 SU P E R V I S I O N 5 6 8 . 5 6 9 - 5 7 3 2, 9 5 7 , 8 0 3 2, 9 5 7 , 5 9 4 20 9 97 6 L 7 4 4 - 7 4 7 L- 5 6 8 10 0 % 10 0 % 0% 97 7 SU P E R V I S I O N 5 8 0 - 5 8 1 - 5 8 9 13 , 3 0 1 , 2 2 8 97 8 L 7 5 4 . 7 6 2 L.5 8 0 10 0 % 97 9 SU P E R V I S I O N 5 9 0 - 5 9 1 - 5 9 8 8, 4 4 , 7 2 6 98 0 L 7 6 6 - 7 7 3 L- 5 9 0 10 0 % 98 1 SU P E R V I S I O N 9 0 1 - 9 0 2 - 9 0 5 8, 7 6 0 , 2 3 8 98 2 L 7 7 9 . 7 8 2 L- 9 0 1 10 0 % 98 3 SU P E R V I S I O N 9 0 7 . 9 0 8 - 9 1 0 3, 9 8 9 , 2 2 4 51 3 , 6 8 5 60 0 , 0 9 2 98 4 L 7 8 7 . 7 8 9 L.9 0 7 10 0 % 13 % 15 % 98 5 D E F E R R E D T A X A L L O C A T O R 98 6 AD IT 1 9 0 & 2 8 3 (2 , 7 2 2 , 6 5 5 ) 62 9 , 8 0 4 14 5 , 8 6 6 73 5 , 7 4 3 72 3 , 7 6 4 35 98 7 L 1 9 0 , 1 9 1 , 1 9 4 AD I T 10 0 % -2 3 % -5 % -2 7 % -2 7 % 0% "t s : ( ' m Il . I l ) ( ~¡ ; l ß g ; .. X - Z ; : .i - , 0 Z .. . ' : . 0 sa : ¡ : ¡ ~ .. ( ' ( ' . . .i i oi i ; ....b00 . enZ 0. ~::g. I- 0 , w &l lC ~ (I . en I-Z ü. ~ wê:'i-!lw ~ . ~ g: , enZ I- ~ ~~lC.l-ü w æto ~ a... en, Z 0 -i :: Ô' ~ 0 -.. w æ, Z a. =ï ~iirn¡ $ ii ~....-i :; 0 ~ ~L/ L/ ~ C" t.LD m ~ t5 ;g t5 ~ ~ ~w wa. a.~ ~en en o~ ~ L/M ~ ~ ~~ oL/L/ cb;: ~ ..tñ ~~ ~L/ iß, ~ ..N~ ~ ~.. ~ ~.. ~W Wa. a.~ ~en en L/L/~~ N'#i.'#~ co m 0 ~- èt.. ~ ~ ~ ~M M~~ Ñ ID "# ID "#. __,. 0ID MCD~ ~o~ 1I?f N ~~~.. ~ 0 ui;;~ t:~cn~co N..~ :e N '#ll '#.. N" 00.. N N~ ,.- it ~ m"#N"#(' N "' coco N N C"m- as~ ~Ñ N) co '#L/ ~IXi co '#M Nm :gN .. .,~ 'I ~- N "#ID ~~ 'on~ .. '#.. ~~ '~ .. "#~ ~.. ',,M ~ ~.. 'on~ r: '#~ ~ ~:: ãi"#m ~.. IX si~ ci U) cfNONri .. '# ~ ~g~ o ~ .. ~ !:o-i ~N;: R ~ m ã ~ ~ wa.~en ~ ~ ~ ~ Z ~.. Q.... ~..iiwa.~en .. ~ t rt U) ,.CD Z -dM 0 ~ ~ ~ ~ wa.~en co '#OMm ~ ~ CD '*OM~ Ni- ii. o ~ ii ~ë5 d'gm.. ~ ~: re g.~ t- cd .. .. fi ~..ii ~ ii I-lt Õw -io Exhibit No. 31 Case No. IPC-E-11-08 M. Larkin, IPC Page 142 of 145 IX ~ oIX ~ om ~ .. N C" "' LI CD ,. co en i ¡ ~ ¡ ~ ¡ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ m i m m ! m ! m Ml:c/ iß mIX'I ~ IX in;;L/ L/~ ~.¡;N~(,ON~lD co ..~ .. m ~ m t5~t5~t5~t5ëi~!Q..!Q~!Q ~ & & &w w w wa. a. a. a.~ ~ ~ ~en en en en 1 ID A H O P O W E R C O M P A N Y 2 BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N 3 CL A S S C O S T O F S E R V I C E S T U D Y 4 FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 5 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S 6 (A ) (S ) (T ) (U ) (V ) (W ) (X ) (Y ) 7 . . . . . . . . . . . . . D I S T R I B U T I O N F U N C T I O N . . . 8 AL L O C A T O R L I N E T R A N S S E C L I N E S S E C L I N E S SE R V I C E S ME T E R S ST R E E T IN S T A L L A T I O N 9 SE C C U S T DE M A N D CU S T O M E R LI G H T S CU S T P R E M 96 3 SU P E R V I S I O N 5 1 0 - 5 1 1 - 5 1 4 96 4 L 6 8 4 6 9 3 L- 5 1 0 96 5 SU P E R V I S I O N 5 3 5 - 5 3 6 - 5 4 0 96 6 L 6 9 9 - 7 0 3 L- 5 3 5 96 7 SU P E R V I S I O N 5 4 1 - 5 4 2 - 5 4 5 96 8 L 7 0 6 - 7 0 9 L- 5 4 1 96 9 SU P E R V I S I O N 5 4 6 - 5 4 8 - 5 5 0 97 0 L 7 1 6 - 7 1 8 L- 5 4 6 97 1 SU P E R V I S I O N 5 5 1 - 5 5 2 - 5 5 4 97 2 L 7 2 2 - 7 2 4 L- 5 5 1 97 3 SU P E R V I S I O N 5 6 0 - 5 6 1 - 5 6 7 97 4 L 7 3 6 - 7 4 1 L- 5 6 0 97 5 SU P E R V I S I O N 5 6 8 - 5 6 9 - 5 7 3 97 6 L 7 4 4 7 4 7 L- 5 6 8 97 7 SU P E R V I S I O N 5 8 0 - 5 8 1 - 5 8 9 44 0 , 2 9 3 44 4 , 1 5 9 24 7 , 7 8 5 23 1 , 5 2 7 3,2 4 6 , 3 3 5 77 , 3 5 8 96 8 , 9 3 0 97 8 L 7 5 4 - 7 6 2 L- 5 8 0 3% 3% 2% 2% 24 % 1% 7% 97 9 SU P E R V I S I O N 5 9 0 - 5 9 1 - 5 9 8 13 , 9 3 8 37 2 , 7 3 2 20 7 , 9 3 8 4, 0 6 7 48 2 , 7 2 9 31 1 , 2 8 6 18 7 98 0 L 7 6 6 . 7 7 3 L- 5 9 0 0% 4% 2% 0% 6% 4% 0% 98 1 SU P E R V I S I O N 9 0 1 - 9 0 2 - 9 0 5 98 2 L 7 7 9 - 7 8 2 L- 9 0 1 98 3 SU P E R V I S I O N 9 0 7 - 9 0 8 - 9 1 0 98 4 L 7 8 7 - 7 8 9 L. 9 0 7 98 5 D E F E R R E D T A X A L L O C A T O R 98 6 AD I T 1 9 0 & 2 8 3 91 , 5 4 5 (7 6 2 , 4 1 2 ) (4 2 5 , 3 3 0 ) (9 5 9 , 7 0 8 ) 88 , 7 4 6 (1 0 , 3 7 6 ) 3, 0 6 5 98 7 L 1 9 0 , 1 9 1 , 1 9 4 AD I T -3 % 28 % 16 % 35 % -3 % 0% 0% "t s : ( ' m Il . I l ) ( ~i ; l ß ~ .. ~ Z ; : .¡ - , 0 Z w. : 3 , 0 0- - ' _" t " t W ~( ' n . . (J r ; ....600 1 2 3 4 5 6 7 8 9 96 3 S U P E R V I S I O N 5 1 0 . 5 1 1 - 5 1 4 96 4 L 6 8 4 - 6 9 3 96 5 S U P E R V I S I O N 5 3 5 - 5 3 6 - 5 4 0 96 6 L 6 9 9 - 7 0 3 96 7 S U P E R V I S I O N 5 4 1 - 5 4 2 - 5 4 5 96 8 L 7 0 6 - 7 0 9 96 9 S U P E R V I S I O N 5 4 6 - 5 4 8 - 5 5 0 97 0 L 7 1 6 - 7 1 8 97 1 S U P E R V I S I O N 5 5 1 . 5 5 2 - 5 5 4 97 2 L 7 2 2 - 7 2 4 97 3 S U P E R V I S I O N 5 6 0 . 5 6 1 - 5 6 7 97 4 L 7 3 6 . 7 4 1 97 5 S U P E R V I S I O N 5 6 8 - 5 6 9 - 5 7 3 97 6 L 7 4 4 . 7 4 7 97 7 S U P E R V I S I O N 5 8 0 - 5 8 1 - 5 8 9 97 8 L 7 5 4 - 7 6 2 97 9 S U P E R V I S I O N 5 9 0 . 5 9 1 . 5 9 8 98 0 L 7 6 6 . 7 7 3 98 1 S U P E R V I S I O N 9 0 1 - 9 0 2 . 9 0 5 98 2 L 7 7 9 - 7 8 2 98 3 S U P E R V I S I O N 9 0 7 - 9 0 8 - 9 1 0 98 4 L 7 8 7 - 7 8 9 98 5 D E F E R R E D T A X A L L O C A T O R 98 6 A D I T 1 9 0 & 2 8 3 98 7 L 1 9 0 , 1 9 1 , 1 9 4 ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E ' T E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T I O N A L I Z A T I O N A N D C L A S S I F I C A T I O N O F C O S T S (A ) ( Z ) ( A A ) ( A B ) ( A C ) ( A D ) ( A E ) ( A F ) ( A G ) - C U S T O M E R A C C O U N T I N G F U N C T I O N - - . . . . . . . C U S T O M E R I N F O R M A T I O N F U N C T I O N ' . . . . . AL L O C A T O R M E T E R C U S T O M E R U N C O L L E C T C U S T O M E R RE A D I N G R E C O R D S A C C O U N T S O T H E R A S S I S T A N C E D E M O N S T R A D V E R T I S I N G O T H E R L- 5 1 0 L- 5 3 5 L- 5 4 1 L- 5 4 6 L. 5 5 1 L- 5 6 0 L- 5 6 8 L- 5 8 0 L- 5 9 0 2, 1 1 1 , 9 5 9 6 , 6 4 8 , 2 7 8 L- 9 0 1 2 4 % 7 6 % L- 9 0 7 2 , 8 7 5 , 4 4 6 72 % AD I T i: s : ( ) m Il , I I X cg i ; g ¡ ~ .. ~ Z ; : .i _ . 0 z .i . j . 0 sa = t = t è . .. ( ) ( ) . . .i i U1 ~ ..g 1 2 3 4 5 6 7 8 9 96 3 S U P E R V I S I O N 5 1 0 - 5 1 1 - 5 1 4 96 4 L 6 8 4 - 6 9 3 96 5 S U P E R V I S I O N 5 3 5 - 5 3 6 - 5 4 0 96 6 L 6 9 9 - 7 0 3 96 7 S U P E R V I S I O N 5 4 1 - 5 4 2 - 5 4 5 96 8 L 7 0 6 - 7 0 9 96 9 S U P E R V I S I O N 5 4 6 - 5 4 8 - 5 5 0 97 0 L 7 1 6 - 7 1 8 97 1 S U P E R V I S I O N 5 5 1 - 5 5 2 - 5 5 4 97 2 L 7 2 2 - 7 2 4 97 3 S U P E R V I S I O N 5 6 0 - 5 6 1 - 5 6 7 97 4 L 7 3 6 - 7 4 1 97 5 S U P E R V I S I O N 5 6 8 - 5 6 9 - 5 7 3 97 6 L 7 4 4 7 4 7 97 7 S U P E R V I S I O N 5 8 0 - 5 8 1 - 5 8 9 97 8 L 7 5 4 - 7 6 2 97 9 S U P E R V I S I O N 5 9 0 - 5 9 1 - 5 9 8 98 0 L 7 6 6 - 7 7 3 98 1 S U P E R V I S I O N 9 0 1 - 9 0 2 - 9 0 5 98 2 L 7 7 9 - 7 8 2 98 3 S U P E R V I S I O N 9 0 7 . 9 0 8 - 9 1 0 98 4 L 7 8 7 . 7 8 9 98 5 D E F E R R E D T A X A L L O C A T O R 98 6 A D I T 1 9 0 & 2 8 3 98 7 L 1 9 0 , 1 9 1 , 1 9 4 (A ) AL L O C A T O R L- 5 1 0 L- 5 3 5 L. 5 4 1 L. 5 4 6 L- 5 5 1 L. 5 6 0 L. 5 6 8 L- 5 8 0 L- 5 9 0 L- 9 0 1 L. 9 0 7 AD I T "1 s : ( ' m Il . I l ) ( ~l U g ¡ ~ .. ~ Z ; : ~ - ' 0 Z oi . j . 0 Q, = t = t ( . .. ( ' ( ' . . ~ I 01 ~ ..g ID A H O P O W E R C O M P A N Y BE F O R E T H E I D A H O P U B L I C U T I L I T I E S C O M M I S S I O N CL A S S C O S T O F S E R V I C E S T U D Y FO R T H E l W E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 FU N C T l O N A L l Z A T l O N A N D C L A S S I F I C A T I O N O F C O S T S (A H ) ( A I ) ( A J ) ( A K ) ( A L ) - - - M I S C E L L A N E O U S - - - - DE M A N D EN E R G Y C U S T O M E R R E V E N U E (A M ) IN C T A X E S & R E V E N U E S OT H E R T R A N S F E R RECEIVED BEFORE THE 20 II JUN - I PM 2: 47 IDAHO ¡'Til ¡riFSIDAHO PUBLIC UTILITIES COMMISSION -- CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 32 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 -* R A T E B A S E - * TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 SU M M A R Y O F F U N C T l O N A L I Z E D C O S T S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) (J ) (K ) (L ) (M ) 6 FU N C T I O N PL A N T DE P R E C I A T I O N A M O R T I Z A T I O N S U B S T A T I O N NE T CU S T O M E R A C C U M D E F A C Q U I S I T I O N WO R K I N G DE F E R R E D S U B S I D I A R Y ' L N T H L D F O R TO T A L 7 IN SE R V I C E RE S E R V E RE S E R V E CI A C PL A N T AD V C O N S T I N C T A X E S A D J U S T M E N T CA P I T A L PR O G R A M S R A T E B A S E F U T U R E U S E RA T E B A S E 8 PR O D U C T I O N 9 DE M A N D - B a s e - l o a d 77 9 , 5 7 3 , 3 9 6 40 0 , 5 3 4 , 8 8 6 7, 8 0 2 , 6 0 0 0 37 1 , 2 3 5 , 9 1 0 0 52 . 6 7 8 , 3 9 5 0 6, 4 9 2 . 0 8 2 17 5 , 6 3 8 0 59 2 , 8 7 0 32 5 , 8 1 8 , 1 0 5 10 DE M A N D - P e a k 18 0 , 5 5 3 , 7 9 4 33 . 8 2 1 . 1 6 0 24 3 . 7 4 7 0 14 6 , 4 8 8 , 8 8 7 0 12 . 2 0 0 , 6 2 7 0 1, 5 0 3 . 6 0 4 63 , 6 9 4 0 13 7 , 3 1 2 13 5 , 9 9 2 , 8 7 2 11 DE M A N D - N o t i n U s e 0 0 0 0 0 0 0 0 0 0 0 0 0 12 EN E R G Y - P O W E R S U P P L Y 91 0 . 7 0 5 , 2 1 0 46 7 . 9 0 8 , 7 4 3 9. 1 1 5 , 0 7 3 0 43 3 , 6 8 1 . 3 9 5 0 61 . 5 3 9 , 4 1 2 0 31 , 9 3 4 . 2 3 4 20 5 , 1 8 2 84 , 8 7 7 , 8 7 3 69 2 . 5 9 6 48 9 , 8 5 1 . 8 6 7 13 EN E R G Y - S u m m e r 0 0 0 0 0 0 0 0 0 0 0 0 0 14 EN E R G Y - N o n - S u m m e r 0 0 0 0 0 0 0 0 0 0 0 0 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 16 TR A N S M I S S I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 17 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0 0 0 0 0 0 0 0 18 DE M A N D - T R A N S M I S S I O N 89 5 . 8 7 7 , 0 4 3 28 1 , 4 0 5 , 2 6 6 1,2 0 9 , 4 3 3 0 61 3 . 2 6 2 . 3 4 5 0 60 , 5 3 7 , 4 2 3 0 13 . 5 3 9 , 4 4 0 1, 0 6 8 , 0 1 4 0 1, 8 1 7 , 6 4 8 56 9 , 1 5 0 , 0 2 4 19 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 20 DE M A N D - D I R E C T 42 , 7 1 9 12 , 1 5 7 58 0 30 , 5 0 5 0 2.8 8 7 0 64 6 54 0 32 28 , 3 5 0 21 0 0 0 0 0 0 0 0 0 0 0 0 0 22 DI S T R I B U T I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 23 SU B S T A T I O N S - G E N E R A L 24 6 , 3 7 6 . 0 3 3 56 . 6 7 3 , 6 3 2 33 2 , 6 0 7 0 18 9 , 3 6 9 , 7 9 4 0 15 , 0 6 2 . 0 6 0 (2 , 2 1 3 ) 2, 4 8 4 , 8 4 0 77 , 2 5 7 0 2, 1 1 5 , 5 2 8 17 8 , 9 8 3 , 1 4 5 24 SU B S T A T I O N S - D I R E C T 27 , 4 0 5 . 1 3 1 1. 2 3 4 , 3 9 0 36 , 9 9 7 0 26 . 1 3 3 . 7 4 4 0 26 9 , 7 5 0 (2 4 6 ) 27 6 , 3 9 6 8,3 2 0 0 20 , 8 6 3 26 , 1 6 9 , 3 2 7 25 LIN E S - P R I M A R Y D E M A N D 32 3 , 6 8 0 , 2 4 0 12 9 , 7 5 4 . 3 2 4 43 6 , 9 6 8 0 19 3 , 4 8 8 , 9 4 9 6, 9 3 7 , 5 5 0 19 , 4 1 2 , 8 6 7 (2 , 9 0 8 ) 3, 2 6 4 , 4 9 6 12 6 , 8 1 2 0 24 6 , 1 6 1 17 0 , 7 7 3 , 0 9 2 26 LI N E S - P R I M A R Y C U S T O M E R 18 0 . 5 7 3 , 1 3 3 72 , 3 8 6 , 7 0 1 24 3 , 7 7 3 0 10 7 , 9 4 2 , 6 5 8 3, 8 7 0 , 2 8 6 10 , 8 2 9 , 9 5 4 (1 , 6 2 2 ) 1, 8 2 1 , 1 8 1 70 , 7 4 5 0 13 7 , 3 2 7 95 , 2 7 0 , 0 4 8 27 LI N E S - S E C O N D A R Y D I R E C T 19 . 4 5 5 , 6 4 0 6, 7 0 7 , 4 7 5 26 , 2 6 5 0 12 , 7 2 1 , 9 0 0 0 1, 3 1 4 , 6 8 3 (1 7 5 ) 19 6 , 2 2 1 4,5 5 8 0 14 , 7 9 6 11 , 6 2 2 , 6 1 8 28 LIN E T R A N S - P R I M A R Y D E M A N D 49 , 1 9 8 , 8 4 9 16 , 4 5 2 , 3 2 8 66 , 1 8 0 32 , 6 8 0 , 1 0 2 0 3,3 2 4 , 5 3 2 (4 4 2 ) 49 6 , 1 9 8 4,5 1 0 0 37 , 4 1 6 29 , 8 9 3 , 2 5 2 29 LIN E T R A N S - P R I M A R Y C U S T 27 , 4 4 6 , 8 1 1 9, 1 7 8 , 3 4 4 37 , 0 5 3 0 18 , 2 3 1 , 4 1 4 0 1, 8 5 4 , 6 7 3 (2 4 7 ) 27 6 , 8 1 6 2,5 1 6 0 20 , 8 7 3 16 , 6 7 6 , 7 0 0 30 LIN E T R A N S - S E C O N D D I R E C T 19 , 1 3 9 . 1 9 7 6, 4 0 0 , 2 3 8 25 , 8 3 8 0 12 , 7 1 3 , 1 2 1 0 1, 2 9 3 , 3 0 0 (1 7 2 ) 19 3 , 0 2 9 1, 7 5 4 0 14 , 5 5 5 11 . 6 2 8 . 9 8 8 31 LIN E T R A N S - S E C O N D D E M A N D 20 3 , 1 1 9 . 3 2 7 67 . 9 2 4 , 0 6 5 27 4 , 2 1 1 0 13 4 , 9 2 1 , 0 5 0 0 13 , 7 2 5 , 4 5 6 (1 , 8 2 5 ) 2, 0 4 8 , 5 7 2 18 , 6 1 8 0 15 4 , 4 7 3 12 3 , 4 1 5 , 4 3 3 32 LIN E T R A N S - S E C O N D C U S T O M E 11 3 , 3 1 5 , 2 0 6 37 , 8 9 3 , 1 4 2 15 2 , 9 7 5 0 75 , 2 6 9 , 0 8 9 0 7,6 5 7 , 0 8 9 (1 , 0 1 8 ) 1, 1 4 2 , 8 4 7 10 , 3 8 6 0 86 , 1 7 7 68 , 8 5 0 , 3 9 2 33 LIN E S - S E C O N D A R Y D E M A N D 57 , 1 0 0 , 2 7 7 19 . 6 9 9 , 9 6 4 77 , 0 8 5 0 37 , 3 2 3 , 2 2 8 2, 2 8 0 , 8 5 8 3,0 4 9 , 9 1 6 (5 1 3 ) 57 5 , 8 8 8 17 , 5 7 5 0 43 , 4 2 5 32 , 6 2 8 , 8 3 0 34 LI N E S - S E C O N D A R Y C U S T O M E R 31 , 8 5 4 . 8 2 1 10 . 9 9 0 , 1 1 9 43 , 0 0 4 0 20 , 8 2 1 , 6 9 8 1, 2 7 2 , 4 3 4 1. 7 0 1 , 4 7 2 (2 8 6 ) 32 1 , 2 7 4 9, 8 0 5 0 24 , 2 2 6 18 , 2 0 2 , 8 1 0 35 SE R V I C E S 59 , 5 8 6 , 4 0 2 36 , 7 7 0 , 6 7 7 80 , 4 4 2 0 22 , 7 3 5 , 2 8 3 2, 8 4 3 , 0 8 6 3,0 1 8 , 6 0 7 (5 3 5 ) 60 0 , 9 6 2 5, 3 9 7 0 45 , 3 1 6 17 , 5 2 4 , 7 3 0 36 ME T E R S 10 9 , 8 5 0 , 0 8 2 40 , 9 6 0 , 6 4 6 14 8 , 2 9 7 0 68 , 7 4 1 , 1 3 9 0 7,4 2 2 , 9 3 9 (9 8 7 ) 1, 1 0 7 , 8 9 9 84 , 0 9 9 0 83 , 5 4 2 62 , 5 9 2 , 7 5 3 37 ST R E E T L I G H T S 4, 4 7 9 , 7 4 8 3,2 5 5 , 5 1 1 6,0 4 8 0 1, 2 1 8 , 1 8 9 39 , 4 7 9 28 8 , 7 1 7 (4 0 ) 45 , 1 8 1 7,9 3 6 0 3,4 0 7 94 6 , 7 7 38 IN S T A L L O N C U S T P R E M I S E S 2, 7 3 4 , 9 5 3 2, 1 0 6 , 1 0 8 3,6 9 2 0 62 5 , 1 5 3 (2 , 4 1 3 ) 18 5 . 6 6 5 (2 5 ) 27 , 5 8 4 22 , 2 5 4 0 2.0 8 0 49 3 , 7 9 4 39 0 0 0 0 0 0 0 0 0 0 0 0 0 40 CU S T O M E R A C C O U N T I N G 0 0 0 0 0 0 0 0 0 0 0 0 0 41 ME T E R R E A D I N G 0 0 0 0 0 0 0 0 0 41 , 9 6 7 0 0 41 , 9 6 7 42 CU S T O M E R A C C O U N T S 0 0 0 0 0 0 0 0 0 13 2 , 1 1 0 0 0 13 2 . 1 1 0 43 UN C O L L E C T I B L E S 0 0 0 0 0 0 0 0 0 0 0 0 0 44 MI S C 0 0 0 0 0 0 0 0 0 0 0 0 0 45 0 0 0 0 0 0 0 0 0 0 0 0 0 46 CO N S U M E R I N F O R M A T I O N 0 0 0 0 0 0 0 0 0 0 0 0 0 47 CU S T O M E R A S S I S T 0 0 0 0 0 0 0 0 0 58 . 7 4 9 0 0 58 , 7 4 9 48 SA L E S E X P E N S E 0 0 0 0 0 0 0 0 0 0 0 0 0 49 AD V E R T I S I N G 0 0 0 0 0 0 0 0 0 0 0 0 0 50 MI S C 0 0 0 0 0 0 0 0 0 0 0 0 0 51 0 0 0 0 0 0 0 0 0 0 0 0 0 52 MI S C E L L A N E O U S 0 0 0 0 0 0 0 0 0 0 0 0 0 53 DE M A N D 0 0 0 0 0 0 0 0 0 0 0 0 0 54 EN E R G Y 0 0 0 0 0 0 0 0 0 0 0 0 0 "t : š ( " m 5 5 CU S T O M E R 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ ; . l l ~ 5 6 RE V E N U E 0 0 0 0 0 0 0 0 0 0 0 0 0 CD t i C D ë ' 5 7 OT H E R 0 0 0 0 0 0 0 0 0 0 0 0 0 ;i 3 g : ~ 5 8 SU B S T A T I O N C I A C 0 0 0 (3 0 , 8 4 0 , 0 1 9 ) (3 0 , 8 4 0 , 0 1 9 ) 0 0 0 0 0 0 0 (3 0 , 8 4 0 , 0 1 9 ) _. : : : . ! = 5 9 w ~ ~ w 6 0 TO T A L S 4, 2 4 2 , 0 6 8 , 0 1 2 1,7 0 2 , 0 6 9 , 8 7 5 20 , 3 6 2 , 5 8 4 (3 0 , 8 4 0 , 0 1 9 ) 2 , 4 8 8 . 7 9 5 . 5 3 4 17 , 2 4 1 , 2 7 9 2 7 7 , 3 7 0 , 4 2 3 (1 3 , 2 5 4 ) 68 , 3 4 9 , 3 9 0 2,2 1 7 , 9 5 0 84 , 8 7 7 8 7 3 6, 2 9 0 , 6 2 3 2 , 3 5 5 , 9 0 6 , 4 1 2 , I \ ~~600 61 ID A H O P O W E R C O M P A N Y 62 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 .. O P E R A T I N G E X P E N S E S . . TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 64 SU M M A R Y O F F U N C 1 1 0 N A L l Z E D C O S T S 65 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I) (J ) (K ) (L ) (M ) 66 FU N C T I O N OP E R A T I O N & DE P R E C I A T I O N A M O R T I Z A T I O N OT H E R RE G U L A T O R Y P R O V F O R DE F E R R E D C O N S T W O R K TO T A L 67 MA I N T E N A N C E EX P E N S E EX P E N S E TA X E S DE B / C R E D DE F F I T IT C IN P R O G R E S S EX P E N S E S 68 PR O D U C T I O N 69 DE M A N D - B a s e - l o a d 10 6 , 1 4 4 , 2 7 1 17 , 5 5 9 , 2 8 1 1,2 6 2 , 9 5 8 3,5 3 9 , 4 3 6 0 9,2 9 6 , 2 8 9 (8 3 , 2 1 9 ) 3, 0 0 7 , 1 4 5 14 0 , 7 2 6 , 1 6 3 70 DE M A N D - P e a k 33 , 1 3 8 , 2 0 7 5, 7 4 7 , 6 7 5 29 2 , 5 0 9 1, 0 1 8 , 2 2 4 0 2, 1 5 3 , 0 7 5 (1 9 , 2 7 4 ) 42 , 3 3 0 , 4 1 5 71 DE M A N D . N o t i n U s e 0 0 0 0 0 0 0 0 72 EN E R G Y . P O W E R S U P P L Y 33 4 , 4 8 6 , 2 9 5 20 , 5 1 2 , 9 2 3 1,4 7 5 , 4 0 0 4, 1 3 4 , 8 0 4 0 10 , 8 6 0 , 0 1 6 (9 7 , 2 1 7 ) 3, 5 1 2 , 9 7 7 37 4 , 8 8 5 , 1 9 6 73 EN E R G Y . S u m m e r 0 0 0 0 0 0 0 0 74 EN E R G Y . N o n - S u m m e r 0 0 0 0 0 0 0 0 75 0 0 0 0 0 0 0 0 76 TR A S M I S S I O N 0 0 0 0 0 0 0 0 77 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0 0 0 78 DE M A N D . T R A N S M I S S I O N 35 , 4 3 0 , 0 9 5 19 , 8 4 0 , 3 6 1 1,4 5 1 , 3 7 8 5,8 3 0 , 9 1 5 0 10 , 6 8 3 , 1 9 2 (9 5 , 6 3 4 ) 73 , 1 4 0 , 3 0 7 79 DE M A N D - S U B T R A S M I S S I O N 0 0 0 0 0 0 0 0 80 DE M A N D - D I R E C T 1, 9 9 6 95 0 69 27 8 0 50 9 (5 ) 3,7 9 8 81 0 0 0 0 0 0 0 0 82 DI S T R I B U T I O N 0 0 0 0 0 0 0 0 83 SU B S T A T I O N S - G E N E R A L 13 , 0 5 2 , 7 5 8 4, 8 1 7 , 1 3 8 39 9 , 1 4 5 1,4 2 7 , 0 5 9 0 2,6 5 8 , 0 4 0 (2 3 , 7 9 4 ) 22 , 3 3 0 , 3 4 6 84 SU B S T A T I O N S . D I R E C T 1, 4 0 5 , 9 0 1 12 9 , 0 1 5 44 , 3 9 8 34 , 3 1 9 0 47 , 6 0 3 (4 2 6 ) 1, 6 6 0 , 8 1 0 85 LI N E S . P R I M A R Y D E M A N D 24 , 4 0 5 , 4 2 8 9, 2 9 1 , 9 4 7 52 4 , 3 8 3 2, 0 5 9 , 2 9 4 0 (1 , 1 6 9 , 9 4 4 ) (3 4 , 5 5 3 ) 35 , 0 7 6 , 5 5 5 86 LI N E S . P R I M A R Y C U S T O M E R 13 , 6 1 5 , 1 7 9 5, 1 8 3 , 7 4 5 29 2 , 5 4 0 1,1 4 8 , 8 2 9 0 (6 5 2 , 6 8 3 ) (1 9 , 2 7 6 ) 19 , 5 6 8 , 3 3 5 87 LI N E S . S E C O N D A R Y D I R E C T 85 7 , 0 2 6 44 6 , 0 5 6 31 , 5 1 9 12 3 , 7 7 9 0 23 2 , 0 0 5 (2 , 0 7 7 ) 1, 6 8 8 , 3 0 9 88 LI N E T R A N S - P R I M A R Y D E M A N D 85 9 , 1 1 8 91 8 , 1 4 5 79 , 7 0 5 31 3 , 0 0 9 0 58 6 , 6 8 8 (5 , 2 5 2 ) 2,7 5 1 , 4 1 4 89 LI N E T R A N S . P R I M A R Y C U S T 47 9 , 2 8 1 51 2 , 2 1 0 44 , 4 6 6 17 4 , 6 2 0 0 32 7 , 2 9 9 (2 , 9 3 0 ) 1, 5 3 4 , 9 4 5 90 LI N E T R A N S . S E C O N D D I R E C T 33 4 , 2 1 2 35 7 , 1 7 4 31 , 0 0 7 12 1 , 7 6 6 0 22 8 , 2 3 2 (2 , 0 4 3 ) 1, 0 7 0 , 3 4 7 91 LI N E T R A N S - S E C O N D D E M A N D 3, 5 4 6 , 9 0 3 3, 7 9 0 , 5 9 5 32 9 , 0 6 6 1,2 9 2 , 2 7 1 0 2,4 2 2 , 1 6 6 (2 1 , 6 8 3 ) 11 , 3 5 9 , 3 1 8 92 LI N E T R A N S . S E C O N D C U S T O M E 1, 9 7 8 , 7 2 9 2, 1 1 4 , 6 7 8 18 3 , 5 7 8 72 0 , 9 2 6 0 1, 3 5 1 , 2 6 6 (1 2 , 0 9 6 ) 6,3 3 7 , 0 8 0 93 LI N E S - S E C O N D A R Y D E M A N D 3, 3 5 0 , 7 2 5 1,4 5 4 , 4 6 9 92 , 5 0 6 36 3 , 2 7 9 0 (9 7 2 , 7 2 8 ) (6 , 0 9 5 ) 4,2 8 2 , 1 5 5 94 LI N E S . S E C O N D A R Y C U S T O M E R 1, 8 6 9 , 2 8 6 81 1 , 4 1 2 51 , 6 0 7 20 2 , 6 6 4 0 (5 4 2 , 6 6 1 ) (3 , 0 0 ) 2,3 8 8 , 9 0 7 95 SE R V I C E S 97 4 , 4 8 9 1,9 1 3 , 5 5 3 96 , 5 3 4 37 9 , 0 9 6 0 (1 , 3 5 0 , 7 0 2 ) (6 , 3 6 1 ) 2,0 0 6 , 6 1 0 96 ME T E R S 12 , 7 6 4 , 1 3 2 15 , 0 3 9 , 1 0 0 17 7 , 9 6 4 69 8 , 8 8 0 0 1, 3 0 9 , 9 4 5 (1 1 , 7 2 6 ) 29 , 9 7 8 , 2 9 4 97 ST R E E T L I G H T S 1, 2 6 4 , 2 3 5 18 3 , 9 3 5 7,2 5 7 28 , 5 0 1 0 24 , 7 9 7 (4 7 8 ) 1, 5 0 8 , 2 4 7 98 IN S T A L L O N C U S T P R E M I S E S 3, 6 7 4 , 9 7 5 34 , 9 2 6 4,4 3 1 17 , 4 0 0 0 34 , 3 6 4 (2 9 2 ) 3,7 6 5 , 8 0 3 99 0 0 0 0 0 0 0 0 10 0 CU S T O M E R A C C O U N T I N G 0 0 0 0 0 0 0 0 10 1 ME T E R R E A D I N G 5, 3 1 8 , 2 6 5 0 0 0 0 0 0 5,3 1 8 , 2 6 5 10 2 CU S T O M E R A C C O U N T S 23 , 5 1 6 , 6 2 2 0 0 0 0 0 0 23 , 5 1 6 , 6 2 2 10 3 UN C O L L E C T I B L E S 4,4 8 0 , 0 4 1 0 0 0 0 0 0 4, 4 8 0 , 0 4 1 10 4 MI S C 0 0 0 0 0 0 0 0 10 5 0 0 0 0 0 0 0 0 10 6 CO N S U M E R I N F O R M A T I O N 0 0 0 0 0 0 0 0 10 7 CU S T O M E R A S S I S T 9, 9 3 2 , 3 5 6 0 0 0 0 0 0 9, 9 3 2 , 3 5 6 10 8 SA L E S E X P E N S E 0 0 0 0 0 0 0 0 10 9 AD V E R T I S I N G 0 0 0 0 0 0 0 0 11 0 MI S C 0 0 0 0 0 0 0 0 11 1 0 0 0 0 0 0 0 0 11 2 MI S C E L L A N E O U S 0 0 0 0 0 0 0 0 11 3 DE M A N D 0 0 0 0 0 0 0 0 11 4 EN E R G Y 0 0 0 1, 9 4 2 , 3 9 1 0 0 0 1, 9 4 2 , 3 9 1 11 5 CU S T O M E R 0 0 0 0 0 0 0 0 11 6 RE V E N U E 0 0 0 0 0 0 0 0 11 7 OT H E R 12 3 , 1 2 1 0 0 0 0 0 0 12 3 , 1 2 1 ;; ¡ S Q ~ 1 1 8 RE T A I L S A L E S R E V E N U E 0 0 0 0 0 0 0 0 '! ¡ ; i ß ~ 1 1 9 82 3 , 7 0 6 , 1 5 3 i\ ; ¡ Z ; : 1 2 0 TO T A L S 63 7 , 0 0 3 , 6 4 6 11 0 , 6 5 9 , 2 8 9 6,8 7 2 , 4 1 9 25 , 5 7 1 , 7 4 0 0 37 , 5 2 6 , 7 6 9 (4 4 7 , 8 3 2 ) 6, 5 2 0 , 1 2 2 0 0 0 0 sa . 5 ' ? ~ w - = u ' ~ c ; K l ~..600 12 1 12 2 12 3 ... O T H E R R E V E N U E S . . . 12 4 12 5 (A ) (B ) (C ) 12 6 FU N C T I O N RE V E N U E S 12 7 12 8 PR O D U C T I O N 12 9 DE M A N D - B a s e - l o a d 86 0 , 5 3 9 13 0 DE M A N D - P e a k 16 4 , 6 9 5 13 1 DE M A N D - N o t i n U s e 0 13 2 EN E R G Y - P O W E R S U P P L Y 89 , 3 3 6 , 5 3 8 13 3 EN E R G Y - S u m m e r 0 13 4 EN E R G Y - N o n - S u m m e r 0 13 5 0 13 6 TR A N S M I S S I O N 0 13 7 DE M A N D - P O W E R S U P P L Y 0 13 8 DE M A N D - T R A N S M I S S I O N 27 , 0 4 0 , 4 0 4 13 9 DE M A N D - S U B T R A N S M I S S I O N 0 14 0 DE M A N D - D I R E C T 1, 0 7 8 14 1 0 14 2 DI S T R I B U T I O N 0 14 3 SU B S T A T I O N S - G E N E R A L 29 0 , 3 7 6 14 4 SU B S T A T I O N S - D I R E C T 32 , 2 9 9 14 5 LIN E S - P R I M A R Y D E M A N D 1, 4 4 1 , 6 1 4 14 6 LIN E S - P R I M A R Y C U S T O M E R 80 4 , 2 4 0 14 7 LI N E S - S E C O N D A R Y D I R E C T 40 , 9 4 1 14 8 LIN E T R A N S - P R I M A R Y D E M A N D 81 , 0 2 0 14 9 LIN E T R A N S - P R I M A R Y C U S T 45 , 1 9 9 15 0 LIN E T R A N S - S E C O N D D I R E C T 31 , 5 1 8 15 1 LIN E T R A N S - S E C O N D D E M A N D 33 4 , 4 9 3 15 2 LIN E T R A N S - S E C O N D C U S T O M E 18 6 , 6 0 5 15 3 LIN E S - S E C O N D A R Y D E M A N D 16 7 , 0 1 8 15 4 LI N E S - S E C O N D A R Y C U S T O M E R 93 , 1 7 5 15 5 SE R V I C E S 98 , 1 2 6 15 6 ME T E R S 12 9 , 4 6 8 15 7 ST R E E T L I G H T S 7, 3 7 7 15 8 IN S T A L L O N C U S T P R E M I S E S 4, 5 0 4 15 9 0 16 0 CU S T O M E R A C C O U N T I N G 0 16 1 ME T E R R E A I N G 0 16 2 CU S T O M E R A C C O U N T S 0 16 3 UN C O L L E C T I B L E S 0 16 4 MI S C 0 16 5 0 16 6 CO N S U M E R I N F O R M A T I O N 0 16 7 CU S T O M E R A S S I S T 0 16 8 SA L E S E X P E N S E 0 16 9 AD V E R T I S I N G 0 17 0 MI S C 0 17 1 0 17 2 MI S C E L L A N E O U S 0 17 3 DE M A N D 0 17 4 EN E R G Y 0 17 5 CU S T O M E R 0 17 6 MIS C . R E V E N U E 3,4 5 5 , 5 0 2 17 7 FA C I L I T I E S C H A R G E R E V E N U E 6,0 2 0 , 0 1 8 ;; n : Q ¡ r 1 7 RE T A I L S A L E S R E V E N U E 'l ¡ ; g ¡ ~ 1 7 9 W ~ Z ; : 1 8 0 TO T A L S 13 0 , 6 6 6 , 7 4 8 0 0 a_ : l ~ ~ w- ; ; ' ~n ~~..600 ID A H O P O W E R C O M P A N Y 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 SU M M A R Y O F F U N C T l O N A L l Z E D C O S T S ~ ~ ~ ~ ~ o o o o o (I ) o (J ) (K ) o (L ) (M ) TO T A L RE V E N U E S 86 0 , 5 3 9 16 4 , 6 9 5 0 89 , 3 3 6 , 5 3 8 0 0 0 27 , 0 4 0 , 4 0 4 0 1, 0 7 8 29 0 , 3 7 6 32 , 2 9 9 1, 4 4 1 , 6 1 4 80 4 , 2 4 0 40 , 9 4 1 81 , 0 2 0 45 , 1 9 9 31 , 5 1 8 33 4 , 4 9 3 18 6 , 6 0 5 16 7 , 0 1 8 93 , 1 7 5 98 , 1 2 6 12 9 , 4 6 8 7,3 7 7 4,5 0 4 0 0 0 0 0 0 0 0 0 0 0 3, 4 5 5 , 5 0 2 6, 0 2 0 , 0 1 8 0 0 13 0 , 6 6 6 , 7 4 8 RECEIVED BEFORE TH'E LD" JUN -, PM 2: 47 irJJ~,:Lli:"': 1 ¡'''r! Ii:';"" IDAHO PUBLIC UTILITIES COMMISŠ1lÖfi; CASE NO. IPC-E-11-08 . IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 33 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 AL L O C A T I O N T O C L A S S E S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 SO U R C E S TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 7 .. . S U M M A R Y O F R E S U L T S . . . & NO T E S RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 10 RA T E B A S E 11 EL E C T R I C P L A N T I N S E R V I C E PA G E 2 C 4, 2 4 2 , 0 6 8 , 0 1 2 1, 9 1 2 , 2 2 6 , 0 0 7 70 , 2 7 0 , 6 0 1 10 3 , 7 8 4 , 2 9 4 85 4 , 3 7 1 , 7 7 7 4, 3 4 8 , 5 9 8 43 5 , 0 7 3 , 9 4 2 60 7 , 3 0 1 , 6 6 1 12 LE S S : A C C U M P R O V I S I O N F O R D E P R E C I A T P A G E 2 D 1, 7 0 2 , 0 6 9 , 8 7 5 76 7 , 7 3 8 , 6 0 1 28 , 3 4 6 , 9 0 1 42 , 2 8 0 , 7 3 0 34 7 , 1 1 7 , 0 7 7 2,7 4 4 , 5 3 7 18 1 , 3 8 1 , 8 2 2 23 2 , 1 0 2 , 7 0 8 13 : A M O R T O F O T H E R U T I L I T Y P L A N T PA G E 2 E 20 , 3 6 2 , 5 8 4 8, 4 4 3 , 4 9 8 25 0 , 5 2 7 54 7 , 6 0 4 4,4 5 7 , 2 7 6 10 , 6 6 4 2,5 4 7 , 7 8 8 2,6 0 1 , 2 7 9 14 SU B S T A T I O N C I A C PA G E 2 F (3 0 , 8 4 0 , 0 1 9 ) (1 5 6 , 9 5 5 ) (3 8 8 , 5 0 8 ) (9 5 , 0 3 4 ) (3 4 1 , 4 1 3 ) (1 6 5 ) (8 , 1 5 5 , 8 3 8 ) (1 1 7 , 2 7 0 ) 15 NE T E L E C T R I C P L A N T I N S E R V I C E 2, 4 8 8 , 7 9 5 , 5 3 4 1, 1 3 5 , 8 8 6 , 9 5 3 41 , 2 8 4 , 6 6 6 60 , 8 6 0 , 9 2 6 50 2 , 4 5 6 , 0 1 1 1,5 9 3 , 2 3 1 24 2 , 9 8 8 , 4 9 4 37 2 , 4 8 0 , 4 0 4 16 CU S T O M E R A D V A N C E S F O R C O N S T R U C T ! P A G E 2 H 17 , 2 4 1 , 2 7 9 10 , 7 8 1 , 6 9 3 59 2 , 3 7 2 16 9 , 6 2 4 2, 7 8 5 , 8 7 4 3, 1 0 8 64 9 , 0 3 8 2,1 5 6 , 8 5 5 17 AC C U M U L A T E D D E F E R R E D I N C O M E T A X E ¡ P A G E 2 1 27 7 , 3 7 0 , 4 2 3 12 4 , 7 7 7 , 9 6 0 4, 5 2 2 , 4 8 5 6, 9 1 6 , 5 1 5 56 , 4 1 1 , 9 3 7 29 1 , 9 2 7 29 , 0 2 0 , 2 7 0 39 , 8 3 8 , 5 6 5 18 EL E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E P A G E 2 J (1 3 , 2 5 4 ) (6 , 9 8 8 ) (3 7 5 ) (2 6 3 ) (2 , 1 7 1 ) (3 3 ) (7 7 1 ) (2 , 2 9 2 ) 19 WO R K I N G C A P I T A L PA G E 2 K 68 , 3 4 9 , 3 9 0 29 , 0 5 5 , 0 8 4 99 1 , 1 4 6 1, 7 8 4 , 8 4 0 14 , 4 9 9 , 8 0 5 55 , 4 0 8 8,0 8 6 , 7 1 7 9,2 7 8 , 1 4 7 20 DE F E R R E D P R O G R A M S PA G E 2 L 2, 2 1 7 , 9 5 0 1, 0 6 2 , 1 3 8 43 , 6 5 3 51 , 7 9 3 42 0 , 8 9 0 22 , 7 4 9 21 0 , 4 1 4 26 8 , 1 8 7 21 SU B S I D I A R Y R A T E B A S E PA G E 2M 84 , 8 7 7 , 8 7 3 31 , 9 0 8 , 3 6 7 94 6 , 6 2 9 2,4 6 9 , 8 5 2 19 , 6 0 8 , 3 3 3 41 , 4 6 3 12 , 5 3 4 , 4 3 8 10 , 6 6 7 , 8 3 8 22 PL A N T H E L D F O R F U T U R E U S E PA G E 2 N 6, 2 9 0 , 6 2 3 2, 6 9 0 , 2 1 8 84 , 2 2 1 15 3 , 1 5 1 1, 3 0 4 , 3 2 8 4, 4 6 4 64 1 , 1 2 7 1, 1 2 2 , 7 1 9 23 24 TO T A L R A T E B A S E 2, 3 5 5 , 9 0 6 , 4 1 2 1, 0 6 5 , 0 3 6 , 1 2 0 38 , 2 3 5 , 0 8 3 58 , 2 3 4 , 1 6 0 47 9 , 0 8 9 , 3 8 4 1,4 2 2 , 2 4 8 23 4 , 7 9 1 , 1 1 1 35 1 , 8 1 9 , 5 8 1 25 26 27 RE T U R N U N D E R P R E S E N T R A T E S 28 SA L E S R E V E N U E S PA G E 1 83 4 , 9 8 0 , 7 7 5 38 8 , 0 0 2 , 1 7 3 14 , 6 1 5 , 2 4 9 19 , 1 5 6 , 8 2 8 17 5 , 8 6 7 , 3 8 1 1, 1 3 9 , 8 8 9 86 , 2 4 1 , 2 8 0 10 5 , 9 3 3 , 9 6 7 29 OT H E R O P E R A T I N G R E V E N U E S PA G E 4 C 13 0 , 6 6 6 , 7 4 8 50 , 8 8 5 , 3 9 9 1, 4 8 1 , 1 6 2 4, 9 8 0 , 7 1 8 27 , 5 0 2 , 5 4 9 12 9 , 5 4 8 20 , 3 9 8 , 2 8 1 15 , 2 6 0 , 4 9 3 30 TO T A L O P E R A T I N G R E V E N U E S 96 5 , 6 4 7 , 5 2 3 43 8 , 8 8 7 , 5 7 2 16 , 0 9 6 , 4 1 1 24 , 1 3 7 , 5 4 6 20 3 , 3 6 9 , 9 3 0 1, 2 6 9 , 4 3 8 10 6 , 6 3 9 , 5 6 1 12 1 , 1 9 4 , 4 6 0 31 32 OP E R A T I N G E X P E N S E S 33 OP E R A T I O N & M A I N T E N A N C E E X P E N S E S P A G E 3 C 63 7 , 0 0 3 , 6 4 6 28 0 , 7 5 5 , 4 7 7 10 , 5 1 1 , 8 7 9 16 , 1 2 3 , 9 7 7 13 0 , 9 4 7 , 7 5 7 70 5 , 7 5 6 74 , 1 8 1 , 3 6 1 81 , 1 2 5 , 7 2 1 34 DE P R E C I A T I O N E X P E N S E PA G E 3 D 11 0 , 6 5 9 , 2 8 9 52 , 5 9 8 , 8 1 3 2,5 3 1 , 0 6 8 2, 8 6 1 , 1 5 9 21 , 5 8 3 , 2 3 6 41 , 3 3 7 10 , 4 1 7 , 6 1 3 15 , 1 6 6 , 6 7 4 35 AM O R T I Z A T I O N O F L I M I T E D T E R M P L A N T P A G E 3 E 6, 8 7 2 , 4 1 9 3, 1 0 1 , 1 5 2 11 4 , 0 7 3 16 8 , 1 3 9 1, 3 8 4 , 3 8 3 3, 1 8 8 70 4 , 8 4 5 98 4 , 0 0 2 36 TA X E S O T H E R T H A N I N C O M E PA G E 3 F 25 , 5 7 1 , 7 4 0 11 , 6 1 5 , 2 3 8 43 5 , 4 3 8 62 9 , 8 8 5 5, 1 6 0 , 4 7 5 12 , 4 0 2 2, 6 3 8 , 9 6 4 3, 6 7 8 , 0 7 0 37 RE G U L A T O R Y D E B I T S / C R E D I T S PA G E 3 G ° ° ° ° ° 0 0 0 38 PR O V I S I O N F O R D E F E R R E D I N C O M E T A X I PA G E 3 H 37 , 5 2 6 , 7 6 9 14 , 9 0 2 , 5 5 9 40 7 , 4 6 2 1,1 0 8 , 2 1 9 8, 1 1 1 , 5 6 6 19 , 5 4 7 4, 6 9 1 , 3 0 4 5, 6 0 2 , 6 4 8 39 IN V E S T M E N T T A X C R E D I T A D J U S T M E N T P A G E 3 1 (4 4 7 , 8 3 2 ) (2 0 3 , 3 6 9 ) (7 , 4 9 1 ) (1 1 , 0 2 1 ) (9 0 , 6 9 3 ) (2 0 9 ) (4 6 , 2 0 8 ) (6 4 , 1 5 2 ) 40 CO N S T R U C T I O N W O R K I N P R O G R E S S PA G E 3 J 6, 5 2 0 , 1 2 2 2, 6 1 1 , 4 6 8 69 , 3 4 6 18 1 , 5 3 6 1, 4 7 1 , 8 4 8 2,1 3 6 87 3 , 3 5 8 79 3 , 6 0 8 41 FE D E R A L I N C O M E T A X E S PA G E 1 2,2 5 1 , 1 4 4 1, 0 1 7 , 6 7 6 36 , 5 3 5 55 , 6 4 5 45 7 , 7 8 5 1, 3 5 9 22 4 , 3 5 0 33 6 , 1 7 5 42 ST A T E I N C O M E T A X E S PA G E 1 3,8 5 7 , 5 9 8 1, 7 4 3 , 9 0 7 62 , 6 0 7 95 , 3 5 4 78 4 , 4 6 9 2,3 2 9 38 4 , 4 5 1 57 6 , 0 7 5 43 TO T A L O P E R A T I N G E X P E N S E S 82 9 , 8 1 4 , 8 9 5 36 8 , 1 4 2 , 9 2 1 14 , 1 6 0 , 9 1 5 21 , 2 1 2 , 8 9 0 16 9 , 8 1 0 , 8 2 4 78 7 , 8 4 4 94 , 0 7 0 , 0 3 8 10 8 , 1 9 8 , 8 2 1 44 45 OP E R A T I N G I N C O M E 13 5 , 8 3 2 , 6 2 8 70 , 7 4 4 , 6 5 0 1, 9 3 5 , 4 9 6 2, 9 2 4 , 6 5 6 33 , 5 5 9 , 1 0 5 48 1 , 5 9 4 12 , 5 6 9 , 5 2 3 12 , 9 9 5 , 6 3 9 46 47 AD D : I E R C O O P E R A T I N G I N C O M E PA G E 1 6,3 2 3 , 2 1 8 2, 3 7 7 , 1 0 4 70 , 5 2 2 18 3 , 9 9 9 1, 4 6 0 , 7 7 8 3, 0 8 9 93 3 , 7 8 9 79 4 , 7 3 1 48 CO N S O L I D A T E D O P E R A T I N G I N C O M E 14 2 , 1 5 5 , 8 4 6 73 , 1 2 1 , 7 5 5 2,0 0 6 , 0 1 8 3,1 0 8 , 6 5 5 35 , 0 1 9 , 8 8 4 48 4 , 6 8 3 13 , 5 0 3 , 3 1 2 13 , 7 9 0 , 3 7 0 49 50 51 RA T E O F R E T U R N U N D E R P R E S E N T R A T E S 6.0 3 4 % 6.8 6 6 % 5,2 4 7 % 5. 3 3 8 % 7. 3 1 0 % 34 . 0 7 9 % 5, 7 5 1 % 3. 9 2 0 % 52 RA T E O F R E T U R N I N D E X 1, 0 0 0 1. 1 3 8 0. 8 6 9 0. 8 8 5 1. 2 1 1 5, 6 4 8 0, 9 5 3 0. 6 5 0 "' š : o m Il . I I X ~ i ; m § : .. ~ Z ; : 0- ' 0 Z .. _ = i . 0 ~ = t = t ~ 00 w m~..I000 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 AL L O C A T I O N T O C L A S S E S 5 (I) (J ) (K ) (L ) (M ) (N ) (0 ) 6 SO U R C E S TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 7 .. . S U M M A R Y O F R E S U L T S . . . & NO T E S GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 8 (4 0 ) (4 1 ) (4 2 ) 9 10 RA T E B A S E 11 EL E C T R I C P L A N T I N S E R V I C E PA G E 2 C 4,2 4 2 , 0 6 8 , 0 1 2 5, 2 5 0 , 1 9 1 8, 9 5 1 , 9 4 3 1, 0 2 5 , 3 2 4 39 , 1 3 0 , 2 8 5 33 , 1 7 6 , 9 1 5 93 , 2 7 8 , 7 0 2 73 , 8 7 7 , 7 7 1 12 LE S S : A C C U M P R O V I S I O N F O R D E P R E C I A T P A G E 2 0 1, 7 0 2 , 0 6 9 , 8 7 5 2, 0 8 6 , 2 2 3 5, 0 9 1 , 3 6 3 41 4 , 8 6 0 17 , 1 9 3 , 6 8 9 13 , 7 1 3 , 4 0 2 33 , 8 3 2 , 8 0 6 28 , 0 2 5 , 1 5 4 13 : A M O R T O F O T H E R U T I L I T Y P L A N T PA G E 2 E 20 , 3 6 2 , 5 8 4 22 , 3 5 6 29 , 0 7 8 4, 6 9 6 27 3 , 4 1 4 20 9 , 2 5 3 55 1 , 1 6 5 41 3 , 9 8 8 23 SU B S T A T I O N C I A C PA G E 2 F (3 0 , 8 4 0 , 0 1 9 ) (3 7 5 ) (6 0 5 ) (4 4 ) ° (7 0 , 2 8 7 ) ( 1 4 , 6 7 9 , 8 4 8 ) ( 6 , 8 3 3 , 6 7 6 ) 15 NE T E L E C T R I C P L A N T I N S E R V I C E 2,4 8 8 , 7 9 5 , 5 3 4 3, 1 4 1 , 2 3 8 3, 8 3 0 , 8 9 6 60 5 , 7 2 3 21 , 6 6 3 , 1 8 2 19 , 1 8 3 , 9 7 3 44 , 2 1 4 , 8 8 3 38 , 6 0 4 , 9 5 4 16 CU S T O M E R A D V A N C E S F O R C O N S T R U C n P A G E 2 H 17 , 2 4 1 , 2 7 9 34 , 1 7 1 62 , 9 8 8 5, 3 7 8 ° 17 9 ° ° 17 AC C U M U L A T E D D E F E R R E D I N C O M E T A X E ¡ PA G E 21 27 7 , 3 7 0 , 4 2 3 34 0 , 7 9 6 57 9 , 5 7 6 67 , 1 5 9 2, 6 4 4 , 1 6 5 2, 1 5 1 , 3 0 9 5, 2 6 7 , 8 1 6 4, 5 3 9 , 9 4 3 18 EL E C T R I C P L A N T A C Q U I S I T I O N A D J U S T M E PA G E 2 J (1 3 , 2 5 4 ) (2 3 ) (5 9 ) (4 ) (0 ) (4 0 ) (1 6 4 ) (7 1 ) 19 WO R K I N G C A P I T A L PA G E 2 K 68 , 3 4 9 , 3 9 0 82 , 5 5 3 13 0 , 9 0 9 16 , 7 5 7 80 6 , 5 0 4 65 3 , 0 6 0 1, 7 5 6 , 5 7 1 1, 1 5 1 , 8 9 0 20 DE F E R R E D P R O G R A M S PA G E 2 L 2, 2 1 7 , 9 5 0 2, 8 5 9 9, 6 2 4 61 2 20 , 7 9 0 15 , 8 2 8 44 , 5 3 7 43 , 8 7 6 21 SU B S I D I A R Y R A T E B A S E PA G E 2M 84 , 8 7 7 , 8 7 3 10 1 , 0 5 2 14 5 , 5 5 8 21 , 9 0 0 1, 3 8 7 , 4 2 7 1,0 8 6 , 3 8 1 2, 7 7 8 , 6 2 1 1, 1 8 0 , 0 1 3 22 PL A N T H E L D F O R F U T U R E U S E PA G E 2 N 6, 2 9 0 , 6 2 3 7,2 4 8 11 , 0 4 9 1,2 6 1 45 , 1 9 4 35 , 9 2 8 99 , 0 8 1 90 , 6 3 7 23 24 TO T A L R A T E B A S E 2, 3 5 5 , 9 0 6 , 1 2 2, 9 5 9 , 9 6 0 3, 4 8 5 , 1 4 57 3 , 7 1 2 21 , 2 7 8 , 9 3 2 18 , 8 2 3 , 6 4 1 43 , 6 2 5 , 7 1 3 36 , 5 3 1 , 3 5 5 25 26 27 RE T U R N U N D E R P R E S E N T R A T E S 28 SA L E S R E V E N U E S PA G E 1 83 4 , 9 8 0 , 7 7 5 1, 0 8 9 , 2 7 8 2, 8 2 5 , 8 7 3 16 6 , 0 7 7 8, 0 3 4 , 3 1 5 6, 1 8 4 , 3 1 0 16 , 9 3 3 , 2 0 8 8, 7 9 0 , 9 4 6 29 OT H E R O P E R A T I N G R E V E N U E S PA G E 4 C 13 0 , 6 6 6 , 7 4 8 13 9 , 2 2 0 33 9 , 3 9 2 30 , 5 3 3 1,8 4 0 , 6 5 2 1,9 3 9 , 2 4 7 3, 6 4 0 , 1 6 0 2, 0 9 9 , 3 9 6 30 TO T A L O P E R A T I N G R E V E N U E S 96 5 , 6 4 7 , 5 2 3 1, 2 2 8 , 4 9 8 3, 1 6 5 , 2 6 5 19 6 , 6 1 0 9, 8 7 4 , 9 6 6 8, 1 2 3 , 5 5 7 20 , 5 7 3 , 3 6 8 10 , 8 9 0 , 3 4 2 31 32 OP E R A T I N G E X P E N S E S 33 OP E R A T I O N & M A I N T E N A N C E E X P E N S E S PA G E 3 C 63 7 , 0 0 3 , 6 4 6 82 7 , 5 2 0 2, 0 3 9 , 7 2 4 17 4 , 8 6 7 7, 6 6 3 , 3 1 2 6, 0 3 1 , 8 8 2 16 , 0 9 6 , 4 8 0 9, 8 1 7 , 9 3 4 34 DE P R E C I A T I O N E X P E N S E PA G E 3 D 11 0 , 6 5 9 , 2 8 9 12 2 , 7 2 1 29 0 , 7 0 5 29 , 5 4 3 89 2 , 8 6 4 73 1 , 3 3 6 1, 8 4 8 , 7 0 6 1, 5 4 3 , 5 1 5 35 AM O R T I Z A T I O N O F L I M I T E D T E R M P L A N T PA G E 3 E 6, 8 7 2 , 4 1 9 8, 5 2 2 14 , 5 0 5 1, 6 6 4 63 , 3 9 4 53 , 7 4 9 15 1 , 1 1 7 11 9 , 6 8 7 36 TA X E S O T H E R T H A N I N C O M E PA G E 3 F 25 , 5 7 1 , 7 4 0 32 , 4 1 8 56 , 5 0 1 6, 3 2 4 23 7 , 0 9 1 19 4 , 7 9 4 47 9 , 7 7 1 39 4 , 3 7 0 37 RE G U L A T O R Y D E B I T S / C R E D I T S PA G E 3 G 0 ° ° ° ° ° ° ° 38 PR O V I S I O N F O R D E F E R R E D I N C O M E T A X I P A G E 3 H 37 , 5 2 6 , 7 6 9 37 , 6 3 0 60 , 5 7 3 8, 3 1 2 46 6 , 6 2 2 37 9 , 5 2 8 92 9 , 6 2 5 80 1 , 1 7 5 39 IN V E S T M E N T T A X C R E D I T A D J U S T M E N T PA G E 31 (4 4 7 , 8 3 2 ) (5 5 9 ) (9 5 1 ) (1 0 9 ) (4 , 1 7 7 ) (3 , 3 9 9 ) (8 , 3 2 2 ) (7 , 1 7 2 ) 40 CO N S T R U C T I O N W O R K I N P R O G R E S S PA G E 3 J 6, 5 2 0 , 1 2 2 6, 8 0 2 7, 5 7 0 1,4 7 6 98 , 2 7 0 73 , 2 6 7 18 9 , 4 4 0 13 9 , 9 9 7 41 FE D E R A L I N C O M E T A X E S PA G E 3 J 2, 2 5 1 , 1 4 4 2, 8 2 8 3,3 3 0 54 8 20 , 3 3 3 17 , 9 8 7 41 , 6 8 6 34 , 9 0 7 42 ST A T E I N C O M E T A X E S PA G E 1 3,8 5 7 , 5 9 8 4,8 4 7 5,7 0 7 93 9 34 , 8 4 2 30 , 8 2 2 71 , 4 3 3 59 , 8 1 7 43 TO T A L O P E R A T I N G E X P E N S E S 82 9 , 8 1 4 , 8 9 5 1,0 4 2 , 7 2 8 2, 4 7 7 , 6 6 5 22 3 , 5 6 3 9, 4 7 2 , 5 5 1 7, 5 0 9 , 9 6 7 19 , 7 9 9 , 9 3 7 12 , 9 0 4 , 2 3 1 44 45 OP E R A T I N G I N C O M E 13 5 , 8 3 2 , 6 2 8 18 5 , 7 7 0 68 7 , 6 0 0 (2 6 , 9 5 3 ) 40 2 , 4 1 5 61 3 , 5 9 0 77 3 , 4 3 0 (2 , 0 1 3 , 8 8 9 ) 46 47 AD D : I E R C O O P E R A T I N G I N C O M E PA G E 1 6,3 2 3 , 2 1 8 7, 5 2 8 10 , 8 4 4 1,6 3 1 10 3 , 3 6 0 80 , 9 3 3 20 7 , 0 0 1 87 , 9 0 8 48 CO N S O L I D A T E D O P E R A T I N G I N C O M E 14 2 , 1 5 5 , 8 4 6 19 3 , 2 9 8 69 8 , 4 4 4 (2 5 , 3 2 1 ) 50 5 , 7 7 6 69 4 , 5 2 3 98 0 , 4 3 1 (1 , 9 2 5 , 9 8 1 ) 49 50 51 RA T E O F R E T U R N U N D E R P R E S E N T R A T E S 6.0 3 4 % 6. 5 3 0 % 20 . 0 3 9 % -4 . 4 1 4 % 2.3 7 7 % 3. 6 9 0 % 2. 2 4 7 % -5 . 2 7 2 % 52 RA T E O F R E T U R N I N D E X 1,0 0 0 1. 0 8 2 3.3 2 1 (0 . 7 3 1 ) 0. 3 9 4 0. 6 1 1 0. 3 7 2 (0 . 8 7 4 ) i: s : ( ) m Ql . 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(l OJ co co co co co OJ OJ OJ en en en en en en en en en m ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 'C ~ 'C 'C Exhibit No. 33 Case No. IPC-E-11-08 M. Larkin, IPC Page 3 of 48 53 ID A H O P O W E R C O M P A N Y PA G E 2 C 54 3C P I 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 55 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 56 .. . T A B L E 1 . P L A N T I N S E R V I C E . . . AL L O C A n O N T O C L A S S E S 57 (I ) (J ) (K ) ' (L ) (M ) (N ) (0 ) 58 FU N C T I O N AL L O C A T l O ~ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 59 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 60 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 61 DE M A N D - B A S E - L O A D T O T A L 77 9 , 5 7 3 , 3 9 6 62 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 26 6 , 9 0 0 , 2 0 9 16 9 , 4 7 8 0 37 , 7 6 8 2, 0 5 9 , 1 0 5 1, 7 7 3 , 4 9 6 5, 1 9 9 , 8 5 0 3, 5 7 8 , 0 4 9 63 DE M A N D - P e a k D1 0 P 18 0 , 5 5 3 , 7 9 4 12 0 , 5 4 1 0 26 , 8 6 3 1, 4 6 4 , 5 3 3 1, 2 6 1 , 3 9 4 3, 6 9 8 , 3 8 0 2, 5 4 4 , 8 7 8 64 DE M A N D - B a s e l o a d N o n - S u m m e r D1 0 B N S 51 2 , 6 7 3 , 1 8 7 50 9 , 5 4 5 40 0 , 6 8 0 10 9 , 7 8 8 8, 5 2 9 , 9 1 4 5, 5 6 3 , 8 9 5 14 , 0 9 7 , 2 0 3 20 , 0 5 3 , 8 1 6 65 EN E R G Y - P O W E R S U P P L Y E1 0 91 0 , 7 0 5 , 2 1 0 0 0 0 0 0 0 0 66 EN E R G Y - S u m m e r E1 0 S 0 27 4 , 0 6 7 38 5 , 4 8 4 61 , 0 9 7 2, 9 7 8 , 6 7 4 2, 7 4 1 , 6 7 5 7, 9 8 0 , 5 1 1 3,2 3 4 , 2 2 1 67 EN E R G Y - N o n - S u m m e r E1 0 N S 0 81 0 , 1 7 9 1, 1 7 6 , 2 9 8 17 3 , 8 7 8 11 , 9 0 7 , 8 5 8 8, 9 1 4 , 7 5 1 21 , 8 3 2 , 9 7 0 9, 4 2 6 , 8 3 8 68 69 TR A N S M I S S I O N 0 70 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 71 DE M A N D - T R A N S M I S S I O N D1 3 89 5 , 8 7 7 , 0 4 3 78 0 , 3 2 6 46 0 , 4 5 7 16 9 , 5 7 0 12 , 1 6 8 , 7 8 2 8, 4 3 2 , 0 4 8 22 , 1 7 5 , 9 5 9 27 , 1 5 7 , 4 7 5 72 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 73 DE M A N D - D I R E C T DA 3 5 0 9 42 , 7 1 9 0 0 0 0 0 0 0 74 75 DI S T R I B U T I O N 76 SU B S T A T I O N S . G E N E R A L D2 0 24 6 , 3 7 6 , 0 3 3 28 9 , 4 4 0 46 7 , 2 3 8 34 , 0 2 1 0 0 0 0 77 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 27 , 4 0 5 , 1 3 1 0 0 0 0 1, 5 6 7 , 6 8 3 17 , 9 3 4 , 0 6 7 7,8 3 3 , 4 2 4 78 LI N E S - P R I M A R Y D E M A N D D2 0 32 3 , 6 8 0 , 2 4 0 38 0 , 2 5 6 61 3 , 8 4 1 44 , 6 9 6 0 0 0 0 79 LI N E S - P R I M A R Y C U S T O M E R C2 0 18 0 , 5 7 3 , 1 3 3 75 3 , 1 2 7 11 9 , 1 9 4 13 5 , 8 9 7 0 0 0 0 80 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 19 , 4 5 5 , 6 4 0 0 0 0 0 1, 8 0 3 , 5 9 1 0 0 81 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 49 , 1 9 8 , 8 4 9 57 , 7 9 8 93 , 3 0 3 6,7 9 4 0 0 0 0 82 LI N E T R A N S - P R I M A R Y C U S T C5 0 27 , 4 4 6 , 8 1 1 11 4 , 4 7 4 18 , 1 1 7 20 , 6 5 6 0 0 0 0 83 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 19 , 1 3 9 , 1 9 7 0 0 0 0 1, 0 5 5 , 6 8 6 0 0 84 LI N E T R A N S - S E C O N D D E M A N D D6 0 20 3 , 1 1 9 , 3 2 7 26 9 , 3 0 6 43 4 , 7 3 5 31 , 6 5 5 0 0 0 0 85 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 11 3 , 3 1 5 , 2 0 6 47 2 , 9 0 2 74 , 8 4 4 85 , 3 3 2 0 0 0 0 86 LI N E S - S E C O N D A R Y D E M A N D D3 0 57 , 1 0 0 , 2 7 7 10 9 , 5 5 1 17 6 , 8 4 7 12 , 8 7 7 0 0 0 0 87 LI N E S . S E C O N D A R Y C U S T O M E R C3 0 31 , 8 5 4 , 8 2 1 13 7 , 7 5 3 21 , 8 0 2 24 , 8 5 7 0 0 0 0 88 SE R V I C E S CW 3 6 9 59 , 5 8 6 , 4 0 2 0 0 0 0 3,7 5 5 0 0 89 ME T E R S CW 3 7 0 10 9 , 8 5 0 , 0 8 2 1,4 4 9 45 , 0 3 2 49 , 5 7 6 21 , 4 1 9 58 , 9 4 3 35 9 , 7 6 2 49 , 0 7 2 90 ST R E E T L I G H T S DA 3 7 3 4,4 7 9 , 7 4 8 0 4, 4 6 4 , 0 7 0 0 0 0 0 0 91 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2, 7 3 4 , 9 5 3 0 0 0 0 0 0 0 92 93 CU S T O M E R A C C O U N T I N G 94 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 95 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 96 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 97 MI S C C1 0 0 0 0 0 0 0 0 0 98 99 CO N S U M E R I N F O R M A T I O N 10 0 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 10 1 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 10 2 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 10 3 MI S C C1 0 0 0 0 0 0 0 0 0 10 4 10 5 MI S C E L L A N E O U S "' s : o m 10 6 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il , I I x 10 7 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; l ß § : 10 8 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ~ Z ; : 10 9 RE V E N U E R0 2 0 0 0 0 0 0 0 0 0- ' 0 Z 11 0 OT H E R R0 1 0 0 0 0 0 0 0 0 .. _ : : . 0 ~ = t = t ~ 11 1 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 o n w 11 2 m 11 3 TO T A L S 4, 2 4 2 , 0 6 8 , 0 1 2 5, 2 5 0 , 1 9 1 8, 9 5 1 , 9 4 3 1, 0 2 5 , 3 2 4 39 , 1 3 0 , 2 8 5 33 , 1 7 6 , 9 1 5 93 , 2 7 8 , 7 0 2 73 , 8 7 7 , 7 7 1 i....I000 11 4 ID A H O P O W E R C O M P A N Y PA G E 2 D 11 5 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 11 6 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 11 7 .. . T A B L E 2 . A C C U M U L A T E D R E S E R V E F O R D E P R E C I A T I O N . . . AL L O C A T I O N T O C L A S S E S 11 8 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 11 9 FU N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 0 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 12 1 PR O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 12 2 DE M A N D - B A S E - L O A D T O T A L 40 0 , 5 3 4 , 8 8 6 12 3 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 13 7 , 1 2 9 , 9 3 0 52 , 6 4 7 , 2 4 4 1, 1 2 0 , 5 6 6 2, 7 6 3 , 2 0 0 24 , 8 9 2 , 3 6 2 0 12 , 4 3 7 , 3 6 6 36 , 6 8 3 , 5 9 6 12 4 DE M A N D - P e a k D1 0 P 33 , 8 2 1 , 1 6 0 13 , 6 5 1 , 9 5 6 29 0 , 5 7 4 71 6 , 5 2 5 6, 4 5 4 , 8 3 8 0 3, 2 2 5 , 1 3 3 7, 7 7 4 , 4 2 3 12 5 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 26 3 , 4 0 4 , 9 5 7 11 9 , 2 8 3 , 4 9 3 2, 8 9 7 , 3 9 3 7, 8 0 0 , 6 8 8 63 , 0 5 4 , 0 6 7 55 , 8 6 5 34 , 7 9 0 , 1 1 2 10 , 2 1 1 , 6 9 1 12 6 EN E R G Y - P O W E R S U P P L Y E1 0 46 7 , 9 0 8 , 7 4 3 0 0 0 0 0 0 0 12 7 EN E R G Y - S u m m e r E1 0 S 0 43 , 5 8 6 , 3 6 9 1, 3 4 5 , 9 1 1 3, 6 0 5 , 0 3 9 29 , 5 7 5 , 0 5 8 58 , 0 8 1 17 , 8 8 7 , 5 9 7 47 , 9 5 7 , 9 6 5 12 8 EN E R G Y - N o n - S u m m e r E1 0 N S 0 13 2 , 3 1 5 , 8 2 6 3, 8 7 2 , 6 0 0 10 , 0 1 0 , 5 8 6 78 , 5 2 0 , 3 7 4 17 0 , 4 9 5 51 , 2 1 1 , 3 7 0 10 , 8 5 0 , 9 3 9 12 9 0 13 0 TR A N S M I S S I O N 0 13 1 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 13 2 DE M A N D - T R A N S M I S S I O N D1 3 28 1 , 4 0 5 , 2 6 6 12 0 , 7 9 4 , 0 1 0 2,8 2 2 , 9 1 2 7, 4 2 1 , 9 0 9 61 , 7 8 8 , 8 4 6 39 , 2 4 9 33 , 1 8 0 , 7 8 3 32 , 9 4 7 , 3 9 4 13 3 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 13 4 DE M A N D - D I R E C T DA 3 5 0 9 12 , 1 5 7 0 0 12 , 1 5 7 0 0 0 0 13 5 0 13 6 DI S T R I B U T I O N 0 13 7 SU B S T A T I O N S - G E N E R A L D2 0 56 , 6 7 3 , 6 3 2 21 , 9 9 1 , 1 9 0 56 9 , 6 5 7 1,3 0 0 , 6 8 6 11 , 9 0 5 , 9 9 0 29 , 3 3 6 5, 1 8 0 , 8 8 6 15 , 5 1 4 , 0 0 5 13 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 1,2 3 4 , 3 9 0 0 0 0 0 0 3,1 5 1 0 13 9 LI N E S - P R I M A R Y D E M A N D D2 0 12 9 , 7 5 4 , 3 2 4 50 , 3 4 8 , 8 4 6 1,3 0 4 , 2 2 9 2, 9 7 7 , 9 2 1 27 , 2 5 8 , 7 7 4 67 , 1 6 4 11 , 8 6 1 , 6 4 2 35 , 5 1 9 , 3 2 6 14 0 LI N E S - P R I M A R Y C U S T O M E R C2 0 72 , 3 8 6 , 7 0 1 60 , 4 7 3 , 2 9 8 4, 3 1 4 , 1 5 6 27 , 5 1 4 4, 6 2 3 , 1 0 1 0 17 , 2 9 7 2, 5 2 7 , 1 6 9 14 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 6, 7 0 7 , 4 7 5 0 0 1, 5 1 8 , 8 4 9 0 15 4 , 8 7 4 4,4 1 1 , 9 5 0 0 14 2 LI N E T R A N S . P R I M A R Y D E M A N D D5 0 16 , 4 5 2 , 3 2 8 6, 3 8 4 , 0 3 2 16 5 , 3 7 1 37 7 , 5 8 8 3, 4 5 6 , 3 0 3 8, 5 1 6 1, 5 0 4 , 0 0 9 4, 5 0 3 , 7 0 8 14 3 LIN E T R A N S - P R I M A R Y C U S T C5 0 9, 1 7 8 , 3 4 4 7, 6 6 7 , 7 7 2 54 7 , 0 1 8 3, 4 8 9 58 6 , 1 9 1 0 2, 1 9 3 32 0 , 4 3 5 14 4 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 6, 4 0 0 , 2 3 8 0 0 2, 0 1 8 , 5 7 7 0 0 4, 0 2 8 , 6 3 4 0 14 5 LIN E T R A N S - S E C O N D D E M A N D D6 0 67 , 9 2 4 , 0 6 5 29 , 7 4 5 , 8 0 4 77 0 , 5 3 1 0 16 , 1 0 4 , 3 2 4 39 , 6 8 0 33 , 0 9 7 20 , 9 8 4 , 6 1 0 14 6 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 37 , 8 9 3 , 1 4 2 31 , 6 7 6 , 2 3 1 2, 2 5 9 , 7 7 7 0 2, 4 2 1 , 6 0 5 0 80 1, 3 2 3 , 7 4 5 14 7 LIN E S - S E C O N D A R Y D E M A N D D3 0 19 , 6 9 9 , 9 6 4 12 , 4 8 3 , 9 8 1 32 3 , 3 8 3 0 6, 7 5 8 , 8 0 5 16 , 6 5 3 13 , 8 9 0 0 14 8 LIN E S - S E C O N D A R Y C U S T O M E R C3 0 10 , 9 9 0 , 1 1 9 9, 5 1 9 , 5 8 7 67 9 , 1 2 6 0 72 7 , 7 5 9 0 24 0 14 9 SE R V I C E S CW 3 6 9 36 , 7 7 0 , 6 7 7 29 , 8 6 0 , 7 8 7 2, 2 7 5 , 0 3 7 11 3 , 8 0 3 2, 7 7 3 , 6 8 1 0 15 9 , 0 2 9 1, 5 8 6 , 0 2 4 15 0 ME T E R S CW 3 7 0 40 , 9 6 0 , 6 4 6 25 , 3 0 8 , 1 7 5 2, 7 8 8 , 6 6 1 1, 6 0 1 , 1 6 3 6, 2 1 5 , 0 0 1 22 2 1, 4 3 1 , 5 1 6 3, 3 9 7 , 6 8 1 15 1 ST R E E T L I G H T S DA 3 7 3 3, 2 5 5 , 5 1 1 0 0 11 , 0 3 6 0 0 35 8 0 15 2 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2, 1 0 6 , 1 0 8 0 0 0 0 2, 1 0 4 , 4 0 3 1,7 0 5 0 15 3 0 15 4 CU S T O M E R A C C O U N T I N G 0 15 5 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 15 6 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 15 7 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 15 8 MI S C C1 0 0 0 0 0 0 0 0 0 15 9 0 16 0 CO N S U M E R I N F O R M A T I O N 0 16 1 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 16 2 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 16 3 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 16 4 MI S C C1 0 0 0 0 0 0 0 0 0 16 5 0 16 6 MI S C E L L A N E O U S 0 i: š : ( ) m 16 7 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . 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A M O R T I Z A n O N R E S E R V E " " " AL L O C A - n O N T O C L A S S E S 17 9 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 18 0 FU N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 18 1 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 18 2 PR O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 18 3 DE M A N D - B A S E - L O A D T O T A L 7, 8 0 2 , 6 0 0 18 4 DE M A N D - B a s e - l o a d S u m m e r Dl 0 B S 2, 6 7 1 , 3 5 3 1, 0 2 5 , 5 9 2 21 , 8 2 9 53 , 8 2 8 48 4 , 9 1 4 0 24 2 , 2 8 5 71 4 , 6 1 3 18 5 DE M A N D - P e a k Dl 0 P 24 3 , 7 4 7 98 , 3 8 9 2,0 9 4 5,1 6 4 46 , 5 2 0 0 23 , 2 4 3 56 , 0 3 0 18 6 DE M A N D - B a s e l o a d N o n - S u m m e r Dl 0 B N S 5, 1 3 1 , 2 4 7 2, 3 2 3 , 6 9 6 56 , 4 4 3 15 1 , 9 6 1 1, 2 2 8 , 3 2 2 1, 0 8 8 67 7 , 7 2 7 19 8 , 9 2 8 18 7 EN E R G Y - P O W E R S U P P L Y El 0 9, 1 1 5 , 0 7 3 0 0 0 0 0 0 0 18 8 EN E R G Y - S u m m e r E1 0 S 0 84 9 , 0 8 2 26 , 2 1 9 70 , 2 2 8 57 6 , 1 3 5 1, 1 3 1 34 8 , 4 5 8 93 4 , 2 4 3 18 9 EN E R G Y - N o n - S u m m e r El 0 N S 0 2, 5 7 7 , 5 7 2 75 , 4 4 0 19 5 , 0 1 1 1, 5 2 9 , 6 1 2 3, 3 2 1 99 7 , 6 2 1 21 1 , 3 8 1 19 0 0 19 1 TR A N S M I S S I O N 0 19 2 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 19 3 DE M A N D - T R A N S M I S S I O N D1 3 1, 2 0 9 , 4 3 3 51 9 , 1 5 2 12 , 1 3 2 31 , 8 9 8 26 5 , 5 5 8 16 9 14 2 , 6 0 5 14 1 , 6 0 2 19 4 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 19 5 DE M A N D - D I R E C T DA 3 5 0 9 58 0 0 58 0 0 0 0 19 6 0 19 7 DI S T R I B U T I O N 0 19 8 SU B S T A T I O N S - G E N E R A L D2 0 33 2 , 6 0 7 12 9 , 0 6 2 3, 3 4 3 7, 6 3 3 69 , 8 7 4 17 2 30 , 4 0 6 91 , 0 4 9 19 9 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 36 , 9 9 7 0 0 0 0 0 94 0 20 0 LI N E S - P R I M A R Y D E M A N D D2 0 43 6 , 9 6 8 16 9 , 5 5 8 4, 3 9 2 10 , 0 2 9 91 , 7 9 8 22 6 39 , 9 4 6 11 9 , 6 1 7 20 1 LI N E S - P R I M A R Y C U S T O M E R C2 0 24 3 , 7 7 3 20 3 , 6 5 3 14 , 5 2 9 93 15 , 5 6 9 0 58 8,5 1 1 20 2 LI N E S . S E C O N D A R Y D I R E C T DA 3 6 4 7 26 , 2 6 5 0 0 5, 9 4 8 0 60 6 17 , 2 7 6 0 20 3 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 66 , 4 1 8 25 , 7 7 2 66 8 1, 5 2 4 13 , 9 5 3 34 6,0 7 2 18 , 1 8 2 20 4 LI N E T R A N S . P R I M A R Y C U S T C5 0 37 , 0 5 3 30 , 9 5 5 2, 2 0 8 14 2,3 6 6 0 9 1, 2 9 4 20 5 LI N E T R A N S . S E C O N D D I R E C T DA 3 6 8 25 , 8 3 8 0 0 8, 1 4 9 0 0 16 , 2 6 4 0 20 6 LI N E T R A N S - S E C O N D D E M A N D D6 0 27 4 , 2 1 1 12 0 , 0 8 4 3, 1 1 1 0 65 , 0 1 3 16 0 13 4 84 , 7 1 5 20 7 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 15 2 , 9 7 5 12 7 , 8 7 8 9, 1 2 3 0 9,7 7 6 0 0 5,3 4 4 20 8 LI N E S - S E C O N D A R Y D E M A N D D3 0 77 , 0 8 5 48 , 8 4 9 1, 2 6 5 0 26 , 4 4 7 65 54 0 20 9 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 43 , 0 0 4 37 , 2 5 0 2, 6 5 7 0 2,8 4 8 0 0 0 21 0 SE R V I C E S CW 3 6 9 80 , 4 2 65 , 3 2 5 4, 9 7 7 24 9 6,0 6 8 0 34 8 3,4 7 0 21 1 ME T E R S CW 3 7 0 14 8 , 2 9 7 91 , 6 2 8 10 , 0 9 6 5, 7 9 7 22 , 5 0 1 1 5, 1 8 3 12 , 3 0 1 21 2 ST R E E T L I G H T S DA 3 7 3 6, 0 4 8 0 0 21 0 0 1 0 21 3 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 3, 6 9 2 0 0 0 0 3,6 8 9 3 0 21 4 0 21 5 CU S T O M E R A C C O U N T I N G 0 21 6 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 21 7 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 21 8 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 21 9 MI S C CL 0 0 0 0 0 0 0 0 0 22 0 0 22 1 CO N S U M E R I N F O R M A T I O N 0 22 2 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 22 3 SA L E S E X P E N S E CL 0 0 0 0 0 0 0 0 0 22 4 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 22 5 MI S C C1 0 0 0 0 0 0 0 0 0 22 6 0 22 7 MI S C E L L A N E O U S 0 "' 3 : 0 m 22 8 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . I I x 22 9 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~¡ ; m § : 23 0 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ~ Z ; : 23 1 RE V E N U E R0 2 0 0 0 0 0 0 0 0 s, . : n ' ~ 23 2 OT H E R RO l 0 0 0 0 0 0 0 0 t; : ¡ : ¡ w 23 3 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 a Ç ) ( . 23 4 m 23 5 TO T A L S PA G E 2 E 20 , 3 6 2 , 5 8 4 8,4 4 3 , 4 9 8 25 0 , 5 2 7 54 7 , 6 0 4 4, 4 5 7 , 2 7 6 10 , 6 6 4 2, 5 4 7 , 7 8 8 2, 6 0 1 , 2 7 9 i....I000 17 5 ID A H O P O W E R C O M P A N Y PA G E 2 E 17 6 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S r u D Y 17 7 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 17 8 .. . T A B L E 3 - A M O R T I Z A T I O N R E S E R V E . . . AL L O C A T I O N T O C L A S S E S 17 9 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 18 0 FU N C T I O N AL L O C A T l O ~ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 18 1 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 18 2 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 18 3 DE M A N D - B A S E - L O A D T O T A L 7, 8 0 2 , 6 0 0 18 4 DE M A N D . B a s e - l o a d S u m m e r D1 0 B S 2, 6 7 1 , 3 5 3 1,6 9 6 0 37 8 20 , 6 0 9 17 , 7 5 1 52 , 0 4 4 35 , 8 1 2 18 5 DE M A N D . P e a k D1 0 P 24 3 , 7 4 7 16 3 0 36 1, 9 7 7 1, 7 0 3 4, 9 9 3 3, 4 3 6 18 6 DE M A N D - B a s e l o a d N o n - S u m m e r D1 0 B N S 5, 1 3 1 , 2 4 7 5, 1 0 0 4, 0 1 0 1, 0 9 9 85 , 3 7 4 55 , 6 8 8 14 1 , 0 9 6 20 0 , 7 1 5 18 7 EN E R G Y . P O W E R S U P P L Y E1 0 9, 1 1 5 , 0 7 3 0 0 0 0 0 0 0 18 8 EN E R G Y - S u m m e r E1 0 S 0 2, 7 4 3 3, 8 5 8 61 2 29 , 8 1 3 27 , 4 4 1 79 , 8 7 5 32 , 3 7 1 18 9 EN E R G Y - N o n - S u m m e r E1 0 N S 0 8, 1 0 9 11 , 7 7 3 1, 7 4 0 11 9 , 1 8 3 89 , 2 2 6 21 8 , 5 2 2 94 , 3 5 1 19 0 19 1 TR A N S M I S S I O N 0 19 2 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 19 3 DE M A N D - T R A N S M I S S I O N 01 3 1, 2 0 9 , 4 3 3 1,0 5 3 62 2 22 9 16 , 4 2 8 11 , 3 8 3 29 , 9 3 8 36 , 6 6 3 19 4 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 19 5 DE M A N D - D I R E C T DA 3 5 0 9 58 0 0 0 0 0 0 0 19 6 19 7 DI S T R I B U T I O N 19 8 SU B S T A T I O N S . G E N E R A L 02 0 33 2 , 6 0 7 39 1 63 1 46 0 0 0 0 19 9 SU B S T A T I O N S . D I R E C T DA 3 6 0 2 36 , 9 9 7 0 0 0 0 2, 1 1 6 24 , 2 1 1 10 , 5 7 5 20 0 LIN E S - P R I M A R Y D E M A N D 02 0 43 6 , 9 6 8 51 3 82 9 60 0 0 0 0 20 1 LIN E S - P R I M A R Y C U S T O M E R C2 0 24 3 , 7 7 3 1, 0 1 7 16 1 18 3 0 0 0 0 20 2 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 26 , 2 6 5 0 0 0 0 2, 4 3 5 0 0 20 3 LIN E T R A N S - P R I M A R Y D E M A N D 05 0 66 , 4 1 8 78 12 6 9 0 0 0 0 20 4 LIN E T R A N S - P R I M A R Y C U S T C5 0 37 , 0 5 3 15 5 24 28 0 0 0 0 20 5 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 25 , 8 3 8 0 0 0 0 1,4 2 5 0 0 20 6 LI N E T R A N S - S E C O N D D E M A N D 06 0 27 4 , 2 1 1 36 4 58 7 43 0 0 0 0 20 7 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 15 2 , 9 7 5 63 8 10 1 11 5 0 0 0 0 20 8 LIN E S - S E C O N D A R Y D E M A N D 03 0 77 , 0 8 5 14 8 23 9 17 0 0 0 0 20 9 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 43 , 0 0 4 18 6 29 34 0 0 0 0 21 0 SE R V I C E S CW 3 6 9 80 , 4 4 2 0 0 0 0 5 0 0 21 1 ME T E R S CW 3 7 0 14 8 , 2 9 7 2 61 67 29 80 48 6 66 21 2 ST R E E T L I G H T S DA 3 7 3 6, 0 4 8 0 6,0 2 6 0 0 0 0 0 21 3 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 3, 6 9 2 0 0 0 0 0 0 0 21 4 21 5 CU S T O M E R A C C O U N T I N G 21 6 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 21 7 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 21 8 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 21 9 MI S C C1 0 0 0 0 0 0 0 0 0 22 0 22 1 CO N S U M E R I N F O R M A T I O N 22 2 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 22 3 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 22 4 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 22 5 MI S C C1 0 0 0 0 0 0 0 0 0 22 6 22 7 MI S C E L L A N E O U S "1 : s ( ' m 22 8 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 01 ' 0 1 ) ( 22 9 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; ¡ ß ~ 23 0 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 00 ~ Z ; : 23 1 RE V E N U E R0 2 0 0 0 0 0 0 0 0 a. : ' ~ ~ 23 2 OT H E R R0 1 0 0 0 0 0 0 0 0 ~ = ¡ = ¡ w 23 3 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 (' n ( ¡ 23 4 m 23 5 TO T A L S PA G E 2 E 20 , 3 6 2 , 5 8 4 22 , 3 5 6 29 , 0 7 8 4, 6 9 6 27 3 , 4 1 4 20 9 , 2 5 3 55 1 , 1 6 5 41 3 , 9 8 8 ~..I000 U-N W Cl it Z~Q-:~~I- C 00~~~.¡¡¡U~(tW-00 000000 (t:.W(t~š-:CLClO:;""~a. - ~(t~ 9 a. 000000 Cl ~Li ~ íí!!(tI~-: Cl ~:J 000000 0000 0000 0000 0000000000000000 0000000000000000 0000000000000000 0000 0000 0000 0000 0000 0000 ooooo~ t~ ô ¡;t~ OOOOO! i t. lÖ'" '"~~ ~ oooooíñ ií ~ ~ :.000000 0000 0000000000000000 0000 0000 OOOOON)¡;::(t ~~(t-:~ooCíi :;:;!:ZZ""e ewO~Cl ir..00:.~000000 0000 0000000000000000 0000 0000 OOOOO¡~C ~ :::.""¡:~ (t(t~0 0 u¡"" ~OO:!a.'"'"W(t gz_""e e:'UWUl W(t~ZS;lXW Cla.-: (t :¡ UlD.WWUl:i u¡ ir :5 000000 0000 0000000000000000 0000 0000 OOOOOCõ ÕÕ8l5CU::0 0'"'"1t1-~12Û It ai aioo~....~~eZ~Zt:e e OUZO W D.u¡wF=Cl 000 u¡ ~:::5 ¡! 0 ..000000 0000 0000000000000000 0000 0000 oooooLñ íí~UZ::'"'"~'"'"- a. 0-:I-ui uiU:¡~ ;='"'"..W §:~~:i::c ~D. ..ëiUW""~WIt 00000000000000 00000 a 00000 00 000000000 0 00 00000000000$ m (; (;0- Ô ;i :;0- ci~ ~ 00..~-: ~ÖI- ""QItI- 0-: I-Uu0-: :: U--: :u ~ ~¡: i:Ul ~Ul,..Z~0II¡: i:uZ :::U- 0000 Z 00ma.m OOZ000000ooowww ãi.. ~~ ãi :::. ~ ~ ei ~~i1 ~~ ~0" ,,00.. ~ ~ (t ., § uqj""di~ ElJ z~1ii:llo§6omma.ma.ooz~oòóó~;.; :SZZZZClClClc :! :!:!:! ff ff ff~WWWWZZZa.CCCCWWW '""-Ml.g"'"-"-(tCCC-:C Zo~zëia. 0!Qa. -:;::OOoo oo!Q Z(t:;~1-W~i- Uzš-:mljO°(t::-_a.i-OOCen i I I I!Q C C C C:;ZZZZ~:!:!:!:!~wwww I- C C C C ~ ~ co 0)0('..o~oo~oo~oooo~~~~ ~:(~ t!:( i3 (3:(13ô88š š:(:(C C C UUCC ItC W ItZ i-c:¡ w1t1--:I-U~~~~ 00wU:;OOW:;oo I- w.. c:;wW::Q:W:::!oo 00-:I-ZoQ:cuccuw:: :¡ffu:!l-c:,:,ccccu wZWW~:.~~ZZZ:.:. !twQ:cu(t:;:;OOO(t(t e; e; :.:. i' ¡¡ ¡¡ ir ir ir i' i' 00 I-::OOoooo(t(tZa.a.ooooooZZ I-:Zzz::-:o' , , "00 IUOOO~~UooooooooooUU ClZ---(t(twZZZZZWWOO :JO~~~ a. a. 00 ~ ~ ~ ~~ooooWoo i-.. ~~~oooo~~ ~ ~ ~~~~~ff ~ ~~ moo W WWWWWWWWW(t1- (t ~oo::::~ ~~~~ ~~~~~W W I- Zõoooo~ ~~ ~ ~ ~ ~~~~oo ~ 00_ N""'"0000Q) en en __šššuuuu ~ 00 ¡: !ZZ :: ~CloinUzu..u_Um-:~-:¡:(tw(tuWit~~:; 0: O..OWI-°u~tü~~!Qa:;u:::; 00000000 Zo¡: :! 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Larkin, IPC Page 9 of 48 23 6 ID A H O P O W E R C O M P A N Y PA G E 2 F 23 7 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 23 8 lW E l V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 23 9 ** * T A B L E 4 - S U B S T A n O N C I A C * * * Al l O C A l l 0 N T O C L A S S E S 24 0 (I ) (J ) (K ) (l ) (M ) (N ) (0 ) 24 1 FU N C T I O N AL L O C A T I O I \ TO T A L S UN M E T E R E i : M U N I C I P A L TR A F F I C SC SC SC SC 24 2 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 24 3 PR O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 24 4 DE M A N D - B a s e - l o a d S u m m e r 0 24 5 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 24 6 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 24 7 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 24 8 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 24 9 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 25 0 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 25 1 25 2 TR A N S M I S S I O N 0 0 0 0 0 0 0 0 25 3 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 25 4 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 .0 0 0 25 5 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 25 6 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 25 7 25 8 DI S T R I B U T I O N 25 9 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 26 0 SU B S T A T I O N S . D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 26 1 LI N E S - P R I M A R Y D E M A N D D2 0 0 0 0 0 0 0 0 0 26 2 LI N E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 0 26 3 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 26 4 LI N E T R A N S . P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 26 5 LI N E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 26 6 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 26 7 LI N E T R A N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 0 26 8 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 26 9 LI N E S - S E C O N D A R Y D E M A N D D3 0 0 0 0 0 0 0 0 0 27 0 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 0 27 1 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 0 27 2 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 27 3 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 0 27 4 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 0 0 0 0 0 0 0 0 27 5 27 6 CU S T O M E R A C C O U N T I N G 27 7 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 27 8 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 27 9 UN CO L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 28 0 MI S C C1 0 0 0 0 0 0 0 0 0 28 1 28 2 CO N S U M E R I N F O R M A T I O N 28 3 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 28 4 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 28 5 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 28 6 MI S C C1 0 0 0 0 0 0 0 0 0 28 7 28 8 MI S C E L L A N E O U S "U 3 : a m 28 9 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . I l ) ( 29 0 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; l ß ~ 29 1 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ~ Z ; : 29 2 RE V E N U E R0 2 0 0 0 0 0 0 0 0 0- ' 0 Z 29 3 OT H E R R0 1 0 0 0 0 0 0 0 0 o. ~ , 0 :; = t = t w 29 4 SU B S T A T I O N C I A C CI A C (3 0 , 8 4 0 , 0 1 9 ) (3 7 5 ) (6 0 5 ) (4 4 ) 0 (7 0 , 2 8 7 ) ( 1 4 , 6 7 9 , 8 4 8 ) ( 6 , 8 3 3 , 6 7 6 ) 00 a n ( ¡ 29 5 m 29 6 TO T A L S (3 0 , 8 4 0 , 0 1 9 ) (3 7 5 ) (6 0 5 ) (4 4 ) 0 (7 0 , 2 8 7 ) ( 1 4 . 6 7 9 , 8 4 8 ) ( 6 , 8 3 3 , 6 7 6 ) ~..,000 29 7 ID A H O P O W E R C O M P A N Y PA G E 2 H 29 8 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 29 9 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 30 0 .. . T A B L E 5 . C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N . . . AL L O C A n O N T O C L A S S E S 30 1 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 30 2 FU N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 30 3 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 30 4 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 30 5 DE M A N D - B A S E - L O A D T O T A L 0 30 6 DE M A N D . B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 30 7 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 30 8 DE M A N D . B a s e l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 30 9 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 31 0 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 31 1 EN E R G Y . N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 31 2 0 31 3 TR A N S M I S S I O N 0 31 4 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 31 5 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 31 6 DE M A N D . S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 31 7 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 31 8 0 31 9 DI S T R I B U T I O N 0 32 0 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 32 1 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 32 2 LI N E S - P R I M A R Y D E M A N D D2 0 6, 9 3 7 , 5 5 0 2, 6 9 1 , 9 9 2 69 , 7 3 3 15 9 , 2 2 0 1, 4 5 7 , 4 4 0 3, 5 9 1 63 4 , 2 0 4 1, 8 9 9 , 1 0 5 32 3 LIN E S . P R I M A R Y C U S T O M E R C2 0 3, 8 7 0 , 2 8 6 3, 2 3 3 , 3 1 4 23 0 , 6 6 4 1,4 7 1 24 7 , 1 8 2 0 92 5 13 5 , 1 2 0 32 4 LI N E S . S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 32 5 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 32 6 LI N E T R A N S . P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 32 7 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 32 8 LI N E T R A N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 0 32 9 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 33 0 LI N E S - S E C O N D A R Y D E M A N D D3 0 2, 2 8 0 , 8 5 8 1, 4 4 5 , 3 9 3 37 , 4 4 1 0 78 2 , 5 3 3 1, 9 2 8 1, 6 0 8 0 33 1 LI N E S . S E C O N D A R Y C U S T O M E R C3 0 1, 2 7 2 , 4 3 4 1, 1 0 2 , 1 7 6 78 , 6 2 9 0 84 , 2 6 0 0 3 0 33 2 SE R V I C E S CW 3 6 9 2, 8 4 3 , 0 8 6 2, 3 0 8 , 8 1 8 17 5 , 9 0 4 8, 7 9 9 21 4 , 4 5 9 0 12 , 2 9 6 12 2 , 6 3 0 33 3 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 33 4 ST R E E T L I G H T S DA 3 7 3 39 , 4 7 9 0 0 13 4 0 0 4 0 33 5 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 , 4 1 3 ) 0 0 0 0 (2 , 4 1 1 ) (2 ) 0 33 6 0 33 7 CU S T O M E R A C C O U N T I N G 0 33 8 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 33 9 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 34 0 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 34 1 MI S C C1 0 0 0 0 0 0 0 0 0 34 2 0 34 3 CO N S U M E R I N F O R M A T I O N 0 34 4 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 34 5 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 34 6 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 34 7 MI S C C1 0 0 0 0 0 0 0 0 0 34 8 0 34 9 MI S C E L L A N E O U S 0 "' 3 : ( ) m 35 0 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . I I x 35 1 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; l ß § : 35 2 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ~ Z ; : 35 3 RE V E N U E R0 2 0 0 0 0 0 0 0 0 .. - ' 0 Z 35 4 OT H E R R0 1 0 0 0 0 0 0 0 0 0. : : ' 0 :¡ = ö = ö ( . 35 5 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 oo ( ) n W 35 6 m 35 7 TO T A L S PA G E 2 H 17 , 2 4 1 , 2 7 9 10 , 7 8 1 , 6 9 3 59 2 , 3 7 2 16 9 , 6 2 4 2,7 8 5 , 8 7 4 3, 1 0 8 64 9 , 0 3 8 2, 1 5 6 , 8 5 5 i....I000 29 7 ID A H O P O W E R C O M P A N Y PA G E 2 H 29 8 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 29 9 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 30 0 .. . T A B L E 5 - C U S T O M E R A D V A N C E S F O R C O N S T R U C T I O N . . . AL L O C A T I O N T O C L A S S E S 30 1 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 30 2 FU N C T I O N AL L O C A T I O I \ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 30 3 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 30 4 (4 0 ) (4 1 ) (4 2 ) 30 5 DE M A N D - B A S E - L O A D T O T A L 0 30 6 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 30 7 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 30 8 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 30 9 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 31 0 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 31 1 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 31 2 31 3 TR A N S M I S S I O N 0 31 4 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 31 5 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 31 6 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 31 7 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 31 8 31 9 DI S T R I B U T I O N 32 0 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 32 1 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 32 2 LI N E S - P R I M A R Y D E M A N D D2 0 6, 9 3 7 , 5 5 0 8, 1 5 0 13 , 1 5 7 95 8 0 0 0 0 32 3 LI N E S - P R I M A R Y C U S T O M E R C2 0 3,8 7 0 , 2 8 6 16 , 1 4 2 2, 5 5 5 2, 9 1 3 0 0 0 0 32 4 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 32 5 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 32 6 LI N E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 32 7 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 32 8 LI N E T R A N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 0 32 9 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 33 0 LI N E S - S E C O N D A R Y D E M A N D D3 0 2, 2 8 0 , 8 5 8 4,3 7 6 7, 0 6 4 51 4 0 0 0 0 33 1 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1,2 7 2 , 4 3 4 5, 5 0 3 87 1 99 3 0 0 0 0 33 2 SE R V I C E S CW 3 6 9 2,8 4 3 , 0 8 6 0 0 0 0 17 9 0 0 33 3 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 33 4 ST R E E T L I G H T S DA 3 7 3 39 , 4 7 9 0 39 , 3 4 1 0 0 0 0 0 33 5 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 , 4 1 3 ) 0 0 0 0 0 0 0 33 6 33 7 CU S T O M E R A C C O U N T I N G 33 8 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 33 9 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 34 0 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 34 1 MI S C C1 0 0 0 0 0 0 0 0 0 34 2 34 3 CO N S U M E R I N F O R M A T I O N 34 4 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 34 5 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 34 6 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 34 7 MI S C C1 0 0 0 0 0 0 0 0 0 34 8 34 9 MI S C E L L A N E O U S "' $ ; a m 35 0 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . I I X 35 1 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~ i ; i ß g ; 35 2 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 ~~ Z ; : 35 3 RE V E N U E R0 2 0 0 0 0 0 0 0 0 N - . 0 Z 35 4 OT H E R R0 1 0 0 0 0 0 0 0 0 0. : : . 0 ~ : ¡ : ¡ ~ 35 5 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 oo a 0 w 35 6 m 35 7 TO T A L S PA G E 2 H 17 , 2 4 1 , 2 7 9 34 , 1 7 1 62 , 9 8 8 5, 3 7 8 0 17 9 0 0 I....I000 35 8 ID A H O P O W E R C O M P A N Y PA G E 2 1 35 9 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 36 0 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 36 1 .. . T A B L E 6 . A C C U M U L A T E D D E F E R R E D I N C O M E T A X E S . . . AL L O C A n O N T O C L A S S E S 36 2 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 36 3 FU N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 36 4 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 36 5 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 36 6 DE M A N D - B A S E - L O A D T O T A L 52 , 6 7 8 , 3 9 5 36 7 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 18 , 0 3 5 , 3 4 4 6,9 2 4 , 1 7 2 14 7 , 3 7 7 36 3 , 4 1 6 3, 2 7 3 , 8 4 6 0 1, 6 3 5 , 7 6 4 4, 8 2 4 , 6 3 1 36 8 DE M A N D - P e a k D1 0 P 12 , 2 0 0 , 6 2 7 4, 9 2 4 , 7 9 9 10 4 , 8 2 2 25 8 , 4 7 9 2, 3 2 8 , 5 1 5 0 1, 1 6 3 , 4 3 3 2, 8 0 4 , 5 4 1 36 9 DE M A N D - B a s e 0 a d N o n - S u m m e r D1 0 B N S 34 , 6 4 3 , 0 5 0 15 , 6 8 8 , 1 7 9 38 1 , 0 6 5 1,0 2 5 , 9 4 7 8, 2 9 2 , 8 7 8 7,3 4 7 4, 5 7 5 , 6 0 0 1, 3 4 3 , 0 4 3 37 0 EN E R G Y - P O W E R S U P P L Y E1 0 61 , 5 3 9 , 4 1 2 0 0 0 0 0 0 0 37 1 EN E R G Y - S u m m e r E1 0 S 0 5,7 3 2 , 4 8 4 17 7 , 0 1 4 47 4 , 1 3 5 3, 8 8 9 , 7 1 5 7,6 3 9 2, 3 5 2 , 5 7 9 6, 3 0 7 , 4 3 7 37 2 EN E R G Y - N o n - S u m m e r E1 0 N S ° 17 , 4 0 2 , 1 9 3 50 9 , 3 2 5 1, 3 1 6 , 5 9 3 10 , 3 2 7 , 0 0 9 22 , 4 2 3 6, 7 3 5 , 3 2 5 1, 4 2 7 , 1 1 7 37 3 ° 37 4 TR A N S M I S S I O N ° 37 5 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 37 6 DE M A N D - T R A N S M I S S I O N D1 3 60 , 5 3 7 , 4 2 3 25 , 9 8 5 , 8 6 1 60 7 , 2 8 0 1, 5 9 6 , 6 4 1 13 , 2 9 2 , 3 5 1 8,4 4 3 7, 1 3 8 , 0 3 0 7, 0 8 7 , 8 2 2 37 7 DE M A N D - S U B T R A N S M I S S I O N D1 5 ° ° 0 ° 0 0 0 0 37 8 DE M A N D - D I R E C T DA 3 5 0 9 2, 8 8 7 0 0 2,8 8 7 0 0 ° 0 37 9 ° 38 0 DI S T R I B U T I O N ° 38 1 SU B S T A T I O N S - G E N E R A L D2 0 15 , 0 6 2 , 0 6 0 5, 8 4 4 , 5 6 3 15 1 , 3 9 7 34 5 , 6 8 1 3, 1 6 4 , 2 3 6 7, 7 9 6 1, 3 7 6 , 9 1 6 4,1 2 3 , 1 3 2 38 2 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 26 9 , 7 5 0 0 0 0 0 0 68 9 0 38 3 LIN E S - P R I M A R Y D E M A N D D2 0 19 , 4 1 2 , 8 6 7 7, 5 3 2 , 8 1 6 19 5 , 1 2 9 44 5 , 5 3 4 4,0 7 8 , 2 5 3 10 , 0 4 9 1, 7 7 4 , 6 5 0 5,3 1 4 , 1 3 5 38 4 LIN E S - P R I M A R Y C U S T O M E R C2 0 10 , 8 2 9 , 9 5 4 9, 0 4 7 , 5 6 1 64 5 , 4 5 2 4, 1 1 6 69 1 , 6 7 4 0 2, 5 8 8 37 8 , 0 9 6 38 5 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 1, 3 1 4 , 6 8 3 ° 0 29 7 , 6 9 9 0 30 , 3 5 6 86 4 , 7 5 4 0 38 6 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 3, 3 2 4 , 5 3 2 1, 2 9 0 , 0 2 5 33 , 4 1 7 76 , 3 0 0 69 8 , 4 1 7 1, 7 2 1 30 3 , 9 1 6 91 0 , 0 6 7 38 7 LI N E T R A N S - P R I M A R Y C U S T C5 0 1, 8 5 4 , 6 7 3 1, 5 4 9 , 4 3 1 11 0 , 5 3 6 70 5 11 8 , 4 5 2 0 44 3 64 , 7 5 0 38 8 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 1, 2 9 3 , 3 0 0 ° 0 40 7 , 8 9 5 0 0 81 4 , 0 6 8 0 38 9 LI N E T R A N S - S E C O N D D E M A N D D6 0 13 , 7 2 5 , 4 5 6 6, 0 1 0 , 7 5 2 15 5 , 7 0 2 0 3, 2 5 4 , 2 1 0 8, 0 1 8 6, 6 8 8 4, 2 4 0 , 3 7 2 39 0 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 7, 6 5 7 , 0 8 9 6, 4 0 0 , 8 3 5 45 6 , 6 3 5 0 48 9 , 3 3 5 0 16 26 7 , 4 9 0 39 1 LI N E S - S E C O N D A R Y D E M A N D D3 0 3, 0 4 9 , 9 1 6 1, 9 3 2 , 7 4 9 50 , 0 6 6 0 1, 0 4 6 , 3 8 7 2, 5 7 8 2, 1 5 1 0 39 2 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1, 7 0 1 , 4 7 2 1, 4 7 3 , 8 0 7 10 5 , 1 4 1 0 11 2 , 6 7 0 ° 4 0 39 3 SE R V I C E S CW 3 6 9 3, 0 1 8 , 6 0 7 2, 4 5 1 , 3 5 5 18 6 , 7 6 4 9, 3 4 2 22 7 , 6 9 9 0 13 , 0 5 5 13 0 , 2 0 1 39 4 ME T E R S CW 3 7 0 7, 4 2 2 , 9 3 9 4, 5 8 6 , 3 7 9 50 5 , 3 6 5 29 0 , 1 6 5 1, 1 2 6 , 2 9 0 40 25 9 , 4 2 1 61 5 , 7 3 2 39 5 ST R E E T L I G H T S DA 3 7 3 28 8 , 7 1 7 0 0 97 9 0 0 32 0 39 6 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 18 5 , 6 6 5 0 0 0 0 18 5 , 5 1 5 15 0 0 39 7 ° 39 8 CU S T O M E R A C C O U N T I N G 0 39 9 ME T E R R E A D I N G CW 9 0 2 ° 0 0 ° 0 0 0 0 40 0 CU S T O M E R A C C O U N T S CW 9 0 3 ° 0 0 0 0 0 0 0 40 1 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 40 2 MI S C C1 0 0 0 0 0 0 0 0 0 40 3 ° 40 4 CO N S U M E R I N F O R M A T I O N 0 40 5 CU S T O M E R A S S I S T C1 0 ° 0 0 0 0 0 0 0 40 6 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 40 7 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 40 8 MI S C C1 0 ° 0 0 0 0 0 0 0 40 9 ° 41 0 MI S C E L L A N E O U S ° ." s : ( ' m 41 1 DE M A N D D9 9 U 0 0 0 ° 0 0 0 0 Ql ' Q l X 41 2 EN E R G Y E9 9 U ° 0 0 0 0 ° ° ° ~ ¡ ; 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Larkin, IPC Page 14 of 48 41 9 ID A H O P O W E R C O M P A N Y PA G E 2 J 42 0 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 42 1 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 42 2 .. . T A B L E 7 - A C Q U I S I T I O N A D J U S T M E N T . . . AL L O C A T I O N T O C L A S S E S 42 3 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 42 4 FU N C T I O N AL L O C A T l O I \ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 42 5 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 42 6 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 42 7 DE M A N D - B A S E - L O A D T O T A L 0 42 8 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 42 9 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 43 0 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 43 1 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 43 2 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 43 3 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 43 4 0 43 5 TR A N S M I S S I O N 0 43 6 DE M A N D . P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 43 7 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 43 8 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 43 9 DE M A N D . D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 44 0 0 44 1 DI S T R I B U T I O N 0 44 2 SU B S T A T I O N S - G E N E R A L D2 0 (2 , 2 1 3 ) (8 5 9 ) (2 2 ) (5 1 ) (4 6 5 ) (1 ) (2 0 2 ) (6 0 6 ) 44 3 SU B S T A T I O N S . D I R E C T DA 3 6 0 2 (2 4 6 ) 0 0 0 0 0 (1 ) 0 44 4 LI N E S - P R I M A R Y D E M A N D D2 0 (2 , 9 0 8 ) (1 , 1 2 8 ) (2 9 ) (6 7 ) (6 1 1 ) (2 ) (2 6 6 ) (7 9 6 ) 44 5 LI N E S . P R I M A R Y C U S T O M E R C2 0 (1 , 6 2 2 ) (1 , 3 5 5 ) (9 7 ) (1 ) (1 0 4 ) 0 (0 ) (5 7 ) 44 6 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 (1 7 5 ) 0 0 (4 0 ) 0 (4 ) (1 1 5 ) 0 44 7 LI N E T R A N S . P R I M A R Y D E M A N D D5 0 (4 4 2 ) (1 7 2 ) (4 ) (1 0 ) (9 3 ) (0 ) (4 0 ) (1 2 1 ) 44 8 LIN E T R A N S - P R I M A R Y C U S T C5 0 (2 4 7 ) (2 0 6 ) (1 5 ) (0 ) (1 6 ) 0 (0 ) (9 ) 44 9 LIN E T R A N S - S E C O N D D I R E C T DA 3 6 8 (1 7 2 ) 0 0 (5 4 ) 0 0 (1 0 8 ) 0 45 0 LIN E T R A N S - S E C O N D D E M A N D D6 0 (1 , 8 2 5 ) (7 9 9 ) (2 1 ) 0 (4 3 3 ) (1 ) (1 ) (5 6 4 ) 45 1 LIN E T R A N S - S E C O N D C U S T O M E R C6 0 (1 , 0 1 8 ) (8 5 1 ) (6 1 ) 0 (6 5 ) 0 (0 ) (3 6 ) 45 2 LIN E S - S E C O N D A R Y D E M A N D D3 0 (5 1 3 ) (3 2 5 ) (8 ) 0 (1 7 6 ) (0 ) (0 ) 0 45 3 LI N E S . S E C O N D A R Y C U S T O M E R C3 0 (2 8 6 ) (2 4 8 ) (1 8 ) 0 (1 9 ) 0 (0 ) 0 45 4 SE R V I C E S CW 3 6 9 (5 3 5 ) (4 3 5 ) (3 3 ) (2 ) (4 0 ) 0 (2 ) (2 3 ) 45 5 ME T E R S CW 3 7 0 (9 8 7 ) (6 1 0 ) (6 7 ) (3 9 ) (1 5 0 ) (0 ) (3 4 ) (8 2 ) 45 6 ST R E E T L I G H T S DA 3 7 3 (4 0 ) 0 0 (0 ) 0 0 (0 ) 0 45 7 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 5 ) 0 0 0 0 (2 5 ) (0 ) 0 45 8 0 45 9 CU S T O M E R A C C O U N T I N G 0 46 0 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 46 1 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 46 2 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 46 3 MI S C C1 0 0 0 0 0 0 0 0 0 46 4 0 46 5 CO N S U M E R I N F O R M A T I O N 0 46 6 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 46 7 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 46 8 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 46 9 MI S C C1 0 0 0 0 0 0 0 0 0 47 0 0 47 1 MI S C E L L A N E O U S 0 "' š : o m 47 2 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . 1 I ) ( 47 3 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~ ~ m g ; 47 4 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ~ Z ; : 47 5 RE V E N U E R0 2 0 0 0 0 0 0 0 0 oi _ . 0 Z 47 6 OT H E R R0 1 0 0 0 0 0 0 0 0 o. : ! ' 0 :; : : : : C . 47 7 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 00 0 n ( , 47 8 m 47 9 TO T A L S PA G E 2 J (1 3 , 2 5 4 ) (6 , 9 8 8 ) (3 7 5 ) (2 6 3 ) (2 , 1 7 1 ) (3 3 ) (7 7 1 ) (2 , 2 9 2 ) ~..I000 41 9 ID A H O P O W E R C O M P A N Y PA G E 2 J 42 0 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 42 1 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 42 2 .. . T A B L E 7 . A C Q U I S I T I O N A D J U S T M E N T . . . AL l O C A 1 1 0 N T O C L A S S E S 42 3 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 42 4 FU N C T I O N AL L O C A T I O I \ TO T A L S UN M E T E R E ( M U N I C I P A L TR A F F I C SC SC SC SC 42 5 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L J R S I M P LO T MI C R O N HO K U 42 6 (4 0 ) (4 1 ) (4 2 ) 42 7 DE M A N D - B A S E - L O A D T O T A L 42 8 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 42 9 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 43 0 DE M A N D - B a s e - o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 43 1 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 43 2 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 43 3 EN E R G Y . N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 43 4 43 5 TR A N S M I S S I O N 0 43 6 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 43 7 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 43 8 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 43 9 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 44 0 44 1 DI S T R I B U T I O N 44 2 SU B S T A T I O N S - G E N E R A L D2 0 (2 , 2 1 3 ) (3 ) (4 ) (0 ) 0 0 0 0 44 3 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (2 4 6 ) 0 0 0 0 (1 4 ) (1 6 1 ) (7 0 ) 44 LI N E S - P R I M A R Y D E M A N D D2 0 (2 , 9 0 8 ) (3 ) (6 ) (0 ) 0 0 0 0 44 5 LI N E S - P R I M A R Y C U S T O M E R C2 0 (1 , 6 2 2 ) (7 ) (1 ) (1 ) 0 0 0 0 44 6 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 (1 7 5 ) 0 0 0 0 (1 6 ) 0 0 44 7 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 (4 4 2 ) (1 ) (1 ) (0 ) 0 0 0 0 44 8 LI N E T R A N S - P R I M A R Y C U S T C5 0 (2 4 7 ) (1 ) (0 ) (0 ) 0 0 0 0 44 9 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 (1 7 2 ) 0 0 0 0 (9 ) 0 0 45 0 LI N E T R A N S - S E C O N D D E M A N D D6 0 (1 , 8 2 5 ) (2 ) (4 ) (0 ) 0 0 0 0 45 1 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 (1 , 0 1 8 ) (4 ) (1 ) (1 ) 0 0 0 0 45 2 LI N E S - S E C O N D A R Y D E M A N D D3 0 (5 1 3 ) (1 ) (2 ) (0 ) 0 0 0 0 45 3 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (2 8 6 ) (1 ) (0 ) (0 ) 0 0 0 0 45 4 SE R V I C E S CW 3 6 9 (5 3 5 ) 0 0 0 0 (0 ) 0 0 45 5 ME T E R S CW 3 7 0 (9 8 7 ) (0 ) (0 ) (0 ) (0 ) (1 ) (3 ) (0 ) 45 6 ST R E E T L I G H T S DA 3 7 3 (4 0 ) 0 (4 0 ) 0 0 0 0 0 45 7 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 (2 5 ) 0 0 0 0 0 0 0 45 8 45 9 CU S T O M E R A C C O U N T I N G 46 0 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 46 1 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 46 2 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 46 3 MI S C C1 0 0 0 0 0 0 0 0 0 46 4 46 5 CO N S U M E R I N F O R M A T I O N 46 6 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 46 7 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 46 8 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 46 9 MI S C C1 0 0 0 0 0 0 0 0 0 47 0 47 1 MI S C E L L A N E O U S i: s : ( ) m 47 2 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il , I I x 47 3 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; l ß g 47 4 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ~ Z ; : 47 5 RE V E N U E R0 2 0 0 0 0 0 0 0 0 O' _ . 0 Z 47 6 OT H E R R0 1 0 0 0 0 0 0 0 0 0. ; : 0 :; : ¡ : ¡ t w 47 7 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 oo ( ) ' , w 47 8 m 47 9 TO T A L S PA G E 2 J (1 3 , 2 5 4 ) (2 3 ) (5 9 ) (4 ) (0 ) (4 0 ) (1 6 4 ) (7 1 ) ~..I000 ~N Wci et z )-00:~¡:(§íII c( z '~S20~o:U~o:w- en 0: )-wo:~~,!fLciO::di~o. - ~o:~go. ci ~U5 ~ Lñ!:O:I~c( ci ~:J )-:;0:0: c(~enCíI!:ZZmwO~ci IT en~ ~~:i. :;)-~~ -g:~fLwO: 8-Z::di)-Uwll wii~zs;Olw cio.c( ii :i IIo.WWIl:i1I!r::0.. cUU 0 Cl 0 ffl-zl-û¡¡~ëZ~OUZO0. en wl= O(jII~:i:: ¡= ° ë§ u z::-o.0c(u:i~ ~ §:o...UW"'~ ..__(00(0..(OPl'l ..(0U' CD 1. 0 Il~ II-L(- ri 0-m~~ ~¡:.. 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I I I I icccc)-)-)-zzzzcicici ~~~~ffffffwwwwzzzccccwww Exhibit No. 33 Case No. IPC-E-11-08 M. Larkin, IPC Page 17 of 48 48 0 ID A H O P O W E R C O M P A N Y PA G E 2 K 48 1 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 48 2 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 48 3 .. . T A B L E B - W O R K I N G C A P I T A L . . . AL L O C A l l O N T O C L A S S E S 48 4 (I) (J ) (K ) (L ) (M ) (N ) (0 ) 48 5 FU N C T I O N AL L O C A T I O ~ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 48 6 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 48 7 (4 0 ) (4 1 ) (4 2 ) 48 8 DE M A N D - B A S E - L O A D T O T A L 6, 4 9 2 , 0 8 2 48 9 DE M A N D - B a s e l o a d S u m m e r D1 0 B S 2,2 2 2 , 6 7 5 1, 4 1 1 0 31 5 17 , 1 4 8 14 , 7 6 9 43 , 3 0 3 29 , 7 9 7 49 0 DE M A N D - P e a k D1 0 P 1, 5 0 3 , 6 0 4 1, 0 0 4 0 22 4 12 , 1 9 6 10 , 5 0 5 30 , 7 9 9 21 , 1 9 3 49 1 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 4, 2 6 9 , 4 0 7 4, 2 4 3 3, 3 3 7 91 4 71 , 0 3 5 46 , 3 3 5 11 7 , 3 9 8 16 7 , 0 0 3 49 2 EN E R G Y - P O W E R S U P P L Y E1 0 31 , 9 3 4 , 2 3 4 0 0 0 0 0 0 0 49 3 EN E R G Y - S u m m e r E1 0 S 0 9, 6 1 0 13 , 5 1 7 2,1 4 2 10 4 , 4 4 8 96 , 1 3 8 27 9 , 8 4 0 11 3 , 4 0 9 49 4 EN E R G Y - N o n - S u m m e r E1 0 N S 0 28 , 4 0 9 41 , 2 4 7 6, 0 9 7 41 7 , 5 5 4 31 2 , 5 9 9 76 5 , 5 8 2 33 0 , 5 5 6 49 5 49 6 TR A N S M I S S I O N 0 49 7 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 49 8 DE M A N D - T R A N S M I S S I O N D1 3 13 , 5 3 9 , 4 4 0 11 , 7 9 3 6,9 5 9 2, 5 6 3 18 3 , 9 0 7 12 7 , 4 3 4 33 5 , 1 4 7 41 0 , 4 3 2 49 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 50 0 DE M A N D - D I R E C T DA 3 5 0 9 64 6 0 0 0 0 0 0 0 50 1 50 2 DI S T R I B U T I O N 50 3 SU B S T A T I O N S - G E N E R A L D2 0 2, 4 8 4 , 8 4 0 2,9 1 9 4, 7 1 2 34 3 0 0 0 0 50 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 27 6 , 3 9 6 0 0 0 0 15 , 8 1 1 18 0 , 8 7 5 79 , 0 0 4 50 5 LI N E S - P R I M A R Y D E M A N D D2 0 3,2 6 4 , 4 9 6 3, 8 3 5 6, 1 9 1 45 1 0 0 0 0 50 6 LI N E S - P R I M A R Y C U S T O M E R C2 0 1,8 2 1 , 1 8 1 7,5 9 6 1, 2 0 2 1,3 7 1 0 0 ° 0 50 7 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 19 6 , 2 2 1 0 0 0 0 18 , 1 9 0 0 0 50 8 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 49 6 , 1 9 8 58 3 94 1 69 0 0 0 0 50 9 LI N E T R A N S - P R I M A R Y C U S T C5 0 27 6 , 8 1 6 1, 1 5 5 18 3 20 8 0 0 0 0 51 0 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 19 3 , 0 2 9 0 0 0 0 10 , 6 4 7 0 0 51 1 LI N E T R A N S - S E C O N D D E M A N D D6 0 2, 0 4 8 , 5 7 2 2,7 1 6 4, 3 8 5 31 9 0 0 0 0 51 2 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 1, 1 4 2 , 8 4 7 4,7 6 9 75 5 86 1 0 0 0 0 51 3 LI N E S - S E C O N D A R Y D E M A N D D3 0 57 5 , 8 8 8 1, 1 0 5 1, 7 8 4 13 0 0 0 0 0 51 4 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 32 1 , 2 7 4 1, 3 8 9 22 0 25 1 0 0 0 0 51 5 SE R V I C E S CW 3 6 9 60 0 , 9 6 2 0 0 0 0 38 0 0 51 6 ME T E R S CW 3 7 0 1, 1 0 7 , 8 9 9 15 45 4 50 0 21 6 59 4 3, 6 2 8 49 5 51 7 ST R E E T L I G H T S DA 3 7 3 45 , 1 8 1 0 45 , 0 2 3 0 0 0 0 0 51 8 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 27 , 5 8 4 0 0 0 0 0 0 0 51 9 52 0 CU S T O M E R A C C O U N T I N G 52 1 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 52 2 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 52 3 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 52 4 MI S C C1 0 0 0 0 0 0 0 0 0 52 5 52 6 CO N S U M E R I N F O R M A T I O N 52 7 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 52 8 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 52 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 53 0 MI S C C1 0 0 0 0 0 0 0 0 0 53 1 53 2 MI S C E L L A N E O U S "' : 5 o m 53 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . I I x 53 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ig i ; i ß ~ 53 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ~ Z ; : 53 6 RE V E N U E R0 2 0 0 0 0 0 0 0 0 00 _ . 0 Z 53 7 OT H E R R0 1 0 0 0 0 0 0 0 0 o. : J , 0 :; : : : : w 53 8 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 oo O Ç ) w 53 9 m 54 0 TO T A L S PA G E 2 K 68 , 3 4 9 , 3 9 0 82 , 5 5 3 13 0 , 9 0 9 16 , 7 5 7 80 6 , 5 0 4 65 3 , 0 6 0 1, 7 5 6 , 5 7 1 1, 1 5 1 , 8 9 0 i....I000 54 1 ID A H O P O W E R C O M P A N Y PA G E 2 L 54 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 54 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 54 4 .. . T A B L E 9 - D E F E R R E D P R O G R A M S . . . AL L O C A l l 0 N T O C L A S S E S 54 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 54 6 FU N C T I O N AL L O C A T l O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 54 7 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 54 8 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 54 9 DE M A N D - B A S E - L O A D T O T A L 17 5 , 6 3 8 55 0 DE M A N D . B a s e - l o a d S u m m e r D1 0 B S 60 , 1 3 3 23 , 0 8 6 49 1 1,2 1 2 10 , 9 1 6 0 5, 4 5 4 16 , 0 8 6 55 1 DE M A N D - P e a k D1 0 P 63 , 6 9 4 25 , 7 1 0 54 7 1,3 4 9 12 , 1 5 6 0 6, 0 7 4 14 , 6 4 1 55 2 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 11 5 , 5 0 5 52 , 3 0 7 1,2 7 1 3, 4 2 1 27 , 6 5 0 24 15 , 2 5 6 4, 4 7 8 55 3 EN E R G Y - P O W E R S U P P L Y E1 0 20 5 , 1 8 2 0 0 0 0 0 0 0 55 4 EN E R G Y - S u m m e r E1 0 S 0 19 , 1 1 3 59 0 1, 5 8 1 12 , 9 6 9 25 7, 8 4 4 21 , 0 3 0 55 5 EN E R G Y . N o n - S u m m e r E1 0 N S 0 58 , 0 2 2 1,6 9 8 4, 3 9 0 34 , 4 3 2 75 22 , 4 5 7 4,7 5 8 55 6 0 55 7 TR A N S M I S S I O N 0 55 8 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 55 9 DE M A N D - T R A N S M I S S I O N 01 3 1, 0 6 8 , 0 1 4 45 8 , 4 4 8 10 , 7 1 4 28 , 1 6 8 23 4 , 5 0 6 14 9 12 5 , 9 3 1 12 5 , 0 4 5 56 0 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 56 1 DE M A N D - D I R E C T DA 3 5 0 9 54 0 0 54 0 0 0 0 56 2 0 56 3 DI S T R I B U T I O N 0 56 4 SU B S T A T I O N S - G E N E R A L 02 0 77 , 2 5 7 29 , 9 7 8 77 7 1, 7 7 3 16 , 2 3 0 40 7,0 6 3 21 , 1 4 9 56 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 8, 3 2 0 0 0 0 0 0 21 0 56 6 LI N E S . P R I M A R Y D E M A N D 02 0 12 6 , 8 1 2 49 , 2 0 7 1, 2 7 5 2,9 1 0 26 , 6 4 1 66 11 , 5 9 3 34 , 7 1 4 56 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 70 , 7 4 5 59 , 1 0 2 4, 2 1 6 27 4, 5 1 8 0 17 2, 4 7 0 56 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 4, 5 5 8 0 0 1, 0 3 2 0 10 5 2, 9 9 8 0 56 9 LI N E T R A N S - P R I M A R Y D E M A N D 05 0 4, 5 1 0 1, 7 5 0 45 10 3 94 7 2 41 2 1,2 3 4 57 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 2, 5 1 6 2, 1 0 2 15 0 1 16 1 0 1 88 57 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 1, 7 5 4 0 0 55 3 0 0 1,1 0 4 0 57 2 LI N E T R A N S - S E C O N D D E M A N D 06 0 18 , 6 1 8 8, 1 5 3 21 1 0 4, 4 1 4 11 9 5, 7 5 2 57 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 10 , 3 8 6 8, 6 8 2 61 9 0 66 4 0 0 36 3 57 4 LI N E S - S E C O N D A R Y D E M A N D 03 0 17 , 5 7 5 11 , 1 3 7 28 8 0 6, 0 3 0 15 12 0 57 5 LI N E S . S E C O N D A R Y C U S T O M E R C3 0 9, 8 0 5 8, 4 9 3 60 6 0 64 9 0 0 0 57 6 SE R V I C E S CW 3 6 9 5, 3 9 7 4, 3 8 3 33 4 17 40 7 0 23 23 3 57 7 ME T E R S CW 3 7 0 84 , 0 9 9 51 , 9 6 2 5, 7 2 6 3,2 8 7 12 , 7 6 0 0 2, 9 3 9 6, 9 7 6 57 8 ST R E E T L I G H T S DA 3 7 3 7, 9 3 6 0 0 27 0 0 1 0 57 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 22 , 2 5 4 0 0 0 0 22 , 2 3 6 18 0 58 0 0 58 1 CU S T O M E R A C C O U N T I N G 0 58 2 ME T E R R E A D I N G CW 9 0 2 41 , 9 6 7 31 , 5 5 6 2,7 5 5 1, 4 5 3 2,6 8 8 0 91 5 2, 5 2 8 58 3 CU S T O M E R A C C O U N T S CW 9 0 3 13 2 , 1 1 0 10 9 , 8 6 8 7,8 3 8 41 1 8,3 9 9 0 25 9 4, 5 9 1 58 4 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 58 5 MI S C C1 0 0 0 0 0 0 0 0 0 58 6 0 58 7 CO N S U M E R I N F O R M A T I O N 0 58 8 CU S T O M E R A S S I S T C1 0 58 , 7 4 9 49 , 0 8 0 3,5 0 1 22 3,7 5 2 0 14 2, 0 5 1 58 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 59 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 59 1 MI S C C1 0 0 0 0 0 0 0 0 0 59 2 0 59 3 MI S C E L L A N E O U S 0 "t s : ( ) m 59 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il , I I x 59 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 cg r ; g ¡ § : 59 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .. ; ' Z ¡ : 59 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 co _ . 0 Z 59 8 OT H E R R0 1 0 0 0 0 0 0 0 0 o. j . 0 59 9 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 :; = t = t W oo ( ) n ( , 60 0 m 60 1 TO T A L S PA G E 2 L 2, 2 1 7 , 9 5 0 1,0 6 2 , 1 3 8 43 , 6 5 3 51 , 7 9 3 42 0 , 8 9 0 22 , 7 4 9 21 0 , 4 1 4 26 8 , 1 8 7 ~..I000 54 1 ID A H O P O W E R C O M P A N Y PA G E 2 L 54 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 54 3 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 54 4 .. . T A B L E 9 . D E F E R R E D P R O G R A M S . . . AL L O C A T I O N T O C L A S S E S 54 5 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 54 6 FU N C T I O N AL L O C A T I O ~ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 54 7 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L J R S I M P LO T MI C R O N HO K U 54 8 (4 0 ) (4 1 ) (4 2 ) 54 9 DE M A N D - B A S E - L O A D T O T A L 17 5 , 6 3 8 55 0 DE M A N D - B a s e - o a d S u m m e r D1 0 B S 60 , 1 3 3 38 0 9 46 4 40 0 1, 1 7 2 80 6 55 1 DE M A N D - P e a k D1 0 P 63 , 6 9 4 43 0 9 51 7 44 5 1, 3 0 5 89 8 55 2 DE M A N D - B a s e - o a d N o n - S u m m e r D1 0 B N S 11 5 , 5 0 5 11 5 90 25 1, 9 2 2 1, 2 5 4 3,1 7 6 4, 5 1 8 55 3 EN E R G Y - P O W E R S U P P L Y El 0 20 5 , 1 8 2 0 0 0 0 0 0 0 55 4 EN E R G Y - S u m m e r E1 0 S 0 62 87 14 67 1 61 8 1, 7 9 8 72 9 55 5 EN E R G Y - N o n - S u m m e r El 0 N S 0 18 3 26 5 39 2, 6 8 3 2,0 0 8 4, 9 1 9 2, 1 2 4 55 6 55 7 TR A N S M I S S I O N 0 55 8 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 55 9 DE M A N D - T R A N S M I S S I O N 01 3 1, 0 6 8 , 0 1 4 93 0 54 9 20 2 14 , 5 0 7 10 , 0 5 2 26 , 4 3 7 32 , 3 7 6 56 0 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 56 1 DE M A N D - D I R E C T DA 3 5 0 9 54 0 0 0 0 0 0 0 56 2 56 3 DI S T R I B U T I O N 56 4 SU B S T A T I O N S - G E N E R A L 02 0 77 , 2 5 7 91 14 7 11 0 0 0 0 56 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 8,3 2 0 0 0 0 0 47 6 5, 4 4 5 2, 3 7 8 56 6 LI N E S - P R I M A R Y D E M A N D 02 0 12 6 , 8 1 2 14 9 24 0 18 0 0 0 0 56 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 70 , 7 4 5 29 5 47 53 0 0 0 0 56 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 4, 5 5 8 0 0 0 0 42 3 0 0 56 9 LI N E T R A N S - P R I M A R Y D E M A N D 05 0 4, 5 1 0 5 9 1 0 0 0 0 57 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 2,5 1 6 10 2 2 0 0 0 0 57 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 1, 7 5 4 0 0 0 0 97 0 0 57 2 LI N E T R A N S - S E C O N D D E M A N D 06 0 18 , 6 1 8 25 40 3 0 0 0 0 57 3 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 10 , 3 8 6 43 7 8 0 0 0 0 57 4 LI N E S - S E C O N D A R Y D E M A N D 03 0 17 , 5 7 5 34 54 4 0 0 0 0 57 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 9,8 0 5 42 7 8 0 0 0 0 57 6 SE R V I C E S CW 3 6 9 5,3 9 7 0 0 0 0 0 0 0 57 7 ME T E R S CW 3 7 0 84 , 0 9 9 1 34 38 16 45 27 5 38 57 8 ST R E E T L I G H T S DA 3 7 3 7,9 3 6 0 7, 9 0 8 0 0 0 0 0 57 9 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 22 , 2 5 4 0 0 0 0 0 0 0 58 0 58 1 CU S T O M E R A C C O U N T I N G 58 2 ME T E R R E A D I N G CW 9 0 2 41 , 9 6 7 0 13 27 8 8 8 8 58 3 CU S T O M E R A C C O U N T S CW 9 0 3 13 2 , 1 1 0 54 9 87 99 2 2 2 2 58 4 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 58 5 MI S C CL 0 0 0 0 0 0 0 0 0 58 6 58 7 CO N S U M E R I N F O R M A T I O N 58 8 CU S T O M E R A S S I S T CL 0 58 , 7 4 9 24 5 39 44 0 0 0 0 58 9 SA L E S E X P E N S E CL 0 0 0 0 0 0 0 0 0 59 0 AD V E R T I S I N G CL 0 0 0 0 0 0 0 0 0 59 1 MI S C Cl 0 0 0 0 0 0 0 0 0 59 2 59 3 MI S C E L L A N E O U S "' 5 : a m 59 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il , I I x 59 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 lá i ; ¡ ß ~ 59 6 CU S T O M E R CL 0 0 0 0 0 0 0 0 0 I\ ; ; z ; : 59 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 0- ' 0 Z 59 8 OT H E R RO l 0 0 0 0 0 0 0 0 o . : : . 0 :; ' ü ' ü ( . 59 9 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 ai a Ç ' w 60 0 m 60 1 TO T A L S PA G E 2 L 2, 2 1 7 , 9 5 0 2, 8 5 9 9,6 2 4 61 2 20 , 7 9 0 15 , 8 2 8 44 , 5 3 7 43 , 8 7 6 i~~I0ai 60 2 ID A H O P O W E R C O M P A N Y PA G E 2 M 60 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 60 4 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 60 5 .. . T A B L E 1 0 - S U B S I D I A R Y R A T E B A S E . . . AL L O C A 1 1 0 N T O C L A S S E S 60 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 60 7 FU N C T I O N AL L O C A T l O f \ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 60 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 60 9 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 61 0 DE M A N D - B A S E - L O A D T O T A L 0 61 1 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 61 2 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 61 3 DE M A N D - B a s e - o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 61 4 EN E R G Y - P O W E R S U P P L Y E1 0 84 , 8 7 7 , 8 7 3 0 0 0 0 0 0 0 61 5 EN E R G Y - S u m m e r E1 0 S 0 7, 9 0 6 , 4 9 5 24 4 , 1 4 6 65 3 , 9 4 8 5, 3 6 4 , 8 6 7 10 , 5 3 6 3, 2 4 4 , 7 8 1 8, 6 9 9 , 4 9 5 61 6 EN E R G Y - N o n - S u m m e r E1 0 N S a 24 , 0 0 1 , 8 7 2 70 2 , 4 8 3 1, 8 1 5 , 9 0 4 14 , 2 4 3 , 4 6 6 30 , 9 2 7 9, 2 8 9 , 6 5 8 1, 9 6 8 , 3 4 2 61 7 a 61 8 TR A N S M I S S I O N 0 61 9 DE M A N D - P O W E R S U P P L Y D1 1 a 0 0 0 0 0 0 0 62 0 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 62 1 DE M A N D - S U B TR A N S M I S S I O N D1 5 a 0 0 0 0 0 0 0 62 2 DE M A N D - D I R E C T DA 3 5 0 9 a 0 0 0 0 0 0 0 62 3 a 62 4 DI S T R I B U T I O N 0 62 5 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 62 6 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 a 0 0 0 0 0 0 0 62 7 LIN E S - P R I M A R Y D E M A N D D2 0 0 0 0 0 0 0 0 0 62 8 LIN E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 0 62 9 LI N E S . S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 63 0 LIN E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 63 1 LI N E T R A N S . P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 63 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 63 3 LI N E T R A N S - S E C O N D D E M A N D D6 0 a 0 0 0 0 0 0 0 63 4 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 63 5 LIN E S - S E C O N D A R Y D E M A N D D3 0 0 0 0 0 0 0 0 0 63 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 0 63 7 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 0 63 8 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 63 9 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 0 64 0 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 0 0 0 0 0 0 0 0 64 1 0 64 2 CU S T O M E R A C C O U N T I N G a 64 3 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 64 4 CU S T O M E R A C C O U N T S CW 9 0 3 a 0 0 0 0 0 0 0 64 5 UN C O L L E C T I B L E S CW 9 0 4 a 0 0 0 0 0 0 0 64 6 MI S C C1 0 a 0 0 0 0 0 0 0 64 7 0 64 8 CO N S U M E R I N F O R M A T I O N 0 64 9 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 65 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 65 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 65 2 MI S C C1 0 0 0 0 0 0 0 0 0 65 3 0 65 4 MI S C E L L A N E O U S 0 1J š : ( ) m 65 5 DE M A N D D9 9 U a 0 0 0 0 0 0 0 0) . 0 ) ) ( 65 6 EN E R G Y E9 9 U a 0 0 0 0 0 0 0 ii ¡ ; 8 1 § : 65 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 I\ ~ z ; : 65 8 RE V E N U E R0 2 0 0 0 0 0 0 0 0 .. _ . 0 Z 65 9 OT H E R R0 1 0 0 0 0 0 0 0 0 0. : : ' 0 :¡ : ¡ : ¡ ~ 66 0 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 00 ( ) 0 W 66 1 m 66 2 TO T A L S PA G E 2 M ' 84 , 8 7 7 , 8 7 3 31 , 9 0 8 , 3 6 7 94 6 , 6 2 9 2, 4 6 9 , 8 5 2 19 , 6 0 8 , 3 3 3 41 , 4 6 3 12 , 5 3 4 , 4 3 8 10 , 6 6 7 , 8 3 8 ~..600 :;N W C! ~ ::~U~Q.(/ 0:i z~UO~(/5 :g 9~u a.~(/~(/i:-, .. is ~ ¡: ..1/.. ..wi: z)-UWI/::Ui:z_mW~(/o:;iiili: 0::lllijOILQU U..UOClO _0II i- z i-:;it g: Ñ~igëz~~z~ouif~ 1-8~i:l/~ ..:ijpo c(j:~u~:i~~C!~-f.::C(3z::~N W :: I- :! :; :! 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Larkin, IPC Page 24 of 48 72 4 ID A H O P O W E R C O M P A N Y PA G E 4 C 72 5 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 72 6 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 72 7 .. . T A B L E 1 2 . O T H E R R E V N U E S . . . AL L O C A T I O N T O C L A S S E S 72 8 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 72 9 FU N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 73 0 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 73 1 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 73 2 DE M A N D - B A S E - L O A D T O T A L 86 0 , 5 3 9 73 3 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 29 4 , 6 2 0 11 3 , 1 1 1 2, 4 0 8 5,9 3 7 53 , 4 8 1 0 26 , 7 2 1 78 , 8 1 4 73 4 DE M A N D - P e a k D1 0 P 16 4 , 6 9 5 66 , 4 7 9 1, 4 1 5 3,4 8 9 31 , 4 3 2 0 15 , 7 0 5 37 , 8 5 8 73 5 DE M A N D - B a s e o a d N o n - S u m m e r D1 0 B N S 56 5 , 9 1 9 25 6 , 2 7 8 6, 2 2 5 16 , 7 6 0 13 5 , 4 7 0 12 0 74 , 7 4 6 21 , 9 4 0 73 6 EN E R G Y - P O W E R S U P P L Y E1 0 89 , 3 3 6 , 5 3 8 0 0 0 0 0 0 0 73 7 EN E R G Y - S u m m e r E1 0 S 0 8, 3 2 1 , 8 2 6 25 6 , 9 7 1 68 8 , 3 0 0 5, 6 4 6 , 6 8 5 11 , 0 8 9 3,4 1 5 , 2 3 0 9,1 5 6 , 4 8 3 73 8 EN E R G Y . N o n - S u m m e r E1 0 N S 0 25 , 2 6 2 , 6 9 9 73 9 , 3 8 5 1, 9 1 1 , 2 9 4 14 , 9 9 1 , 6 8 0 32 , 5 5 2 9,7 7 7 , 6 4 7 2,0 7 1 , 7 4 0 73 9 0 74 0 TR A N S M I S S I O N 0 74 1 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 74 2 DE M A N D - T R A N S M I S S I O N D1 3 27 , 0 4 0 , 4 0 4 11 , 6 0 7 , 1 7 0 27 1 , 2 5 5 71 3 , 1 7 6 5,9 3 7 , 3 2 8 3, 7 7 1 3,1 8 8 , 3 6 2 3,1 6 5 , 9 3 5 74 3 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 74 4 DE M A N D - D I R E C T DA 3 5 0 9 1, 0 7 8 0 0 1,0 7 8 0 0 0 0 74 5 0 74 6 DI S T R I B U T I O N 0 74 7 SU B S T A T I O N S - G E N E R A L D2 0 29 0 , 3 7 6 11 2 , 6 7 5 2, 9 1 9 6, 6 6 4 61 , 0 0 2 15 0 26 , 5 4 5 79 , 4 8 8 74 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 32 , 2 9 9 0 0 0 0 0 82 0 74 9 LI N E S - P R I M A R Y D E M A N D D2 0 1, 4 4 1 , 6 1 4 55 9 , 3 9 3 14 , 4 9 0 33 , 0 8 6 30 2 , 8 5 4 74 6 13 1 , 7 8 7 39 4 , 6 3 2 75 0 LI N E S - P R I M A R Y C U S T O M E R C2 0 80 4 , 2 4 0 67 1 , 8 7 9 47 , 9 3 2 30 6 51 , 3 6 4 0 19 2 28 , 0 7 8 75 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 40 , 9 4 1 0 0 9, 2 7 1 0 94 5 26 , 9 2 9 0 75 2 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 81 , 0 2 0 31 , 4 3 8 81 4 1, 8 5 9 17 , 0 2 1 42 7, 4 0 7 22 , 1 7 9 75 3 LI N E T R A N S - P R I M A R Y C U S T C5 0 45 , 1 9 9 37 , 7 6 0 2, 6 9 4 17 2, 8 8 7 0 11 1, 5 7 8 75 4 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 31 , 5 1 8 0 0 9,9 4 1 0 0 19 , 8 3 9 0 75 5 LI N E T R A N S - S E C O N D D E M A N D D6 0 33 4 , 4 9 3 14 6 , 4 8 4 3, 7 9 4 0 79 , 3 0 6 19 5 16 3 10 3 , 3 3 9 75 6 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 18 6 , 6 0 5 15 5 , 9 9 0 11 , 1 2 8 0 11 , 9 2 5 0 0 6,5 1 9 75 7 LI N E S - S E C O N D A R Y D E M A N D D3 0 16 7 , 0 1 8 10 5 , 8 4 1 2, 7 4 2 0 57 , 3 0 2 14 1 11 8 0 75 8 LI N E S . S E C O N D A R Y C U S T O M E R C3 0 93 , 1 7 5 80 , 7 0 8 5, 7 5 8 0 6, 1 7 0 0 0 0 75 9 SE R V I C E S CW 3 6 9 98 , 1 2 6 79 , 6 8 6 6, 0 7 1 30 4 7, 4 0 2 0 42 4 4,2 3 2 76 0 ME T E R S CW 3 7 0 12 9 , 4 6 8 79 , 9 9 4 8, 8 1 4 5, 0 6 1 19 , 6 4 4 1 4,5 2 5 10 , 7 3 9 76 1 ST R E E T L I G H T S DA 3 7 3 7, 3 7 7 0 0 25 0 0 1 0 76 2 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 4, 5 0 4 0 0 0 0 4,5 0 0 4 0 76 3 0 76 4 CU S T O M E R A C C O U N T I N G 0 76 5 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 76 6 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 76 7 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 76 8 MI S C C1 0 0 0 0 0 0 0 0 0 76 9 0 77 0 CO N S U M E R I N F O R M A T I O N 0 77 1 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 77 2 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 77 3 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 77 4 MI S C C1 0 0 0 0 0 0 0 0 0 77 5 0 77 6 MI S C E L L A N E O U S 0 "' : s a m 77 7 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 D1 ' D I X 77 8 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; i g § : 77 9 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 N~ Z ; : 78 0 MI S C , R E V E N U E R0 2 3, 4 5 5 , 5 0 2 3, 1 8 2 , 1 0 9 96 , 2 2 7 47 4 89 , 5 9 5 7, 3 1 3 41 76 , 9 4 0 () _ . 0 Z 78 1 FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 6, 0 2 0 , 0 1 8 13 , 8 7 9 11 9 1,5 7 3 , 6 7 8 0 67 , 9 8 1 3, 6 8 1 , 8 0 2 0 o . : J . 0 ~= õ = õ ( w 78 2 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 oo o Ç ' w 78 3 m 78 4 TO T A L S PA G E 4 C 13 0 , 6 6 6 , 7 4 8 50 , 8 8 5 , 3 9 9 1, 4 8 1 , 1 6 2 4, 9 8 0 , 7 1 8 27 , 5 0 2 , 5 4 9 12 9 , 5 4 8 20 , 3 9 8 , 2 8 1 15 , 2 6 0 , 4 9 3 .!..i000 72 4 ID A H O P O W E R C O M P A N Y PA G E 4 C 72 5 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 72 6 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 72 7 ... T A B L E 1 2 - O T H E R R E V E N U E S . . . AL L O C A T I O N T O C L A S S E S 72 8 (I) (J ) (K ) (L ) (M ) (N ) (0 ) 72 9 FU N C T I O N AL L O C A T I O f \ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 73 0 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E / I N L JR S I M P L O T MI C R O N HO K U 73 1 (4 0 ) (4 1 ) (4 2 ) 73 2 DE M A N D - B A S E - L O A D T O T A L 86 0 , 5 3 9 73 3 DË M A N D - B a s e - l o a d S u m m e r D1 0 B S 29 4 , 6 2 0 18 7 0 42 2, 2 7 3 1, 9 5 8 5, 7 4 0 3, 9 5 0 73 4 DE M A N D - P e a k D1 0 P 16 4 , 6 9 5 11 0 0 25 1,3 3 6 1, 1 5 1 3, 3 7 4 2,3 2 1 73 5 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 56 5 , 9 1 9 56 2 44 2 12 1 9, 4 1 6 6, 1 4 2 15 , 5 6 1 22 , 1 3 7 73 6 EN E R G Y - P O W E R S U P P L Y E1 0 89 , 3 3 6 , 5 3 8 0 0 0 0 0 0 0 73 7 EN E R G Y - S u m m e r E1 0 S 0 26 , 8 8 5 37 , 8 1 4 5,9 9 3 29 2 , 1 9 6 26 8 , 9 4 7 78 2 , 8 5 6 31 7 , 2 6 4 73 8 EN E R G Y - N o n - S u m m e r E1 0 N S 0 79 , 4 7 5 11 5 , 3 9 0 17 , 0 5 7 1, 1 6 8 , 1 1 3 87 4 , 5 0 1 2, 1 4 1 , 7 2 7 92 4 , 7 3 5 73 9 74 0 TR A N S M I S S I O N 0 74 1 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 74 2 DE M A N D - T R A N S M I S S I O N 01 3 27 , 0 4 0 , 4 0 4 23 , 5 5 3 13 , 8 9 8 5, 1 1 8 36 7 , 2 9 2 25 4 , 5 0 6 66 9 , 3 4 1 81 9 , 6 9 9 74 3 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 74 4 DE M A N D - D I R E C T DA 3 5 0 9 1, 0 7 8 0 0 0 0 0 0 0 74 5 74 6 DI S T R I B U T I O N 74 7 SU B S T A T I O N S - G E N E R A L 02 0 29 0 , 3 7 6 34 1 55 1 40 0 0 0 0 74 8 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 32 , 2 9 9 0 0 0 0 1, 8 4 8 21 , 1 3 7 9, 2 3 2 74 9 LI N E S - P R I M A R Y D E M A N D 02 0 1,4 4 1 , 6 1 4 1, 6 9 4 2, 7 3 4 19 9 0 0 0 0 75 0 LI N E S - P R I M A R Y C U S T O M E R C2 0 80 4 , 2 4 0 3,3 5 4 53 1 60 5 0 0 0 0 75 1 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 40 , 9 4 1 0 0 0 0 3, 7 9 5 0 0 75 2 LI N E T R A N S - P R I M A R Y D E M A N D 05 0 81 , 0 2 0 95 15 4 11 0 0 0 0 75 3 LI N E T R A N S - P R I M A R Y C U S T C5 0 45 , 1 9 9 18 9 30 34 0 0 0 0 75 4 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 31 , 5 1 8 0 0 0 0 1, 7 3 8 0 0 75 5 LI N E T R A N S - S E C O N D D E M A N D 06 0 33 4 , 4 9 3 44 3 71 6 52 0 0 0 0 75 6 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 18 6 , 6 0 5 77 9 12 3 14 1 0 0 0 0 75 7 LI N E S - S E C O N D A R Y D E M A N D 03 0 16 7 , 0 1 8 32 0 51 7 38 0 0 0 0 75 8 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 93 , 1 7 5 40 3 64 73 0 0 0 0 75 9 SE R V I C E S CW 3 6 9 98 , 1 2 6 0 0 0 0 6 0 0 76 0 ME T E R S CW 3 7 0 12 9 , 4 6 8 2 53 58 25 69 42 4 58 76 1 ST R E E T L I G H T S DA 3 7 3 7, 3 7 7 0 7, 3 5 1 0 0 0 0 0 76 2 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 4, 5 0 4 0 0 0 0 0 0 0 76 3 76 4 CU S T O M E R A C C O U N T I N G 76 5 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 76 6 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 76 7 UN CO L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 76 8 MI S C C1 0 0 0 0 0 0 0 0 0 76 9 77 0 CO N S U M E R I N F O R M A T I O N 77 1 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 77 2 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 77 3 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 77 4 MI S C C1 0 0 0 0 0 0 0 0 0 77 5 77 6 MI S C E L L A N E O U S "t s : ( ' m 77 7 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . 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CI co CI CI OJ 00 00 co co CI CI 00 CI 00 00 00 co co 00 CI OJ OJ CI 00 OJ co OJ CI CI OJ co co CI CI CI OJ CI CI CI CI CI CI CI CI CI CI Exhibit No. 33 Case No. IPC-E-11-08 M. Larkin, IPC Page 27 of 48 78 5 ID A H O P O W E R C O M P A N Y PA G E 3 C 78 6 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 78 7 lW E I N E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 78 8 ** * T A B L E 1 3 . O P E R A T I O N & M A I N T E N A N C E E X E N S E S * * * AL L O C A 1 1 0 N T O C L A S S E S 78 9 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 79 0 FU N C T I O N AL L O C A T I O ~ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 79 1 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 79 2 (4 0 ) (4 1 ) (4 2 ) 79 3 DE M A N D - B A S E - L O A D T O T A L 10 6 , , 1 4 4 , 2 7 1 79 4 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 36 , 3 4 0 , 2 9 6 23 , 0 7 6 0 5, 1 4 2 28 0 , 3 6 1 24 1 , 4 7 4 70 7 , 9 9 5 48 7 , 1 7 6 79 5 DE M A N D - P e a k D1 0 P 33 , 1 3 8 , 2 0 7 22 , 1 2 4 0 4, 9 3 0 26 8 , 7 9 5 23 1 , 5 1 2 67 8 , 7 8 8 46 7 , 0 7 8 79 6 DE M A N D . B a s e - o a d N o n - S u m m e r D1 0 B N S 69 , 8 0 3 , 9 7 5 69 , 3 7 8 54 , 5 5 5 14 , 9 4 8 1,1 6 1 , 4 0 6 75 7 , 5 6 3 1, 9 1 9 , 4 3 1 2, 7 3 0 , 4 6 5 79 7 EN E R G Y - P O W E R S U P P L Y E1 0 33 4 , 4 8 6 , 2 9 5 0 0 0 0 0 0 0 79 8 EN E R G Y - S u m m e r E1 0 S 0 10 0 , 6 6 0 14 1 , 5 8 2 22 , 4 4 0 1,0 9 4 , 0 1 6 1,0 0 6 , 9 7 0 2, 9 3 1 , 1 0 4 1, 1 8 7 , 8 7 3 79 9 EN E R G Y - N o n - S u m m e r E1 0 N S 0 29 7 , 5 6 5 43 2 , 0 3 4 63 , 8 6 2 4, 3 7 3 , 5 5 0 3, 2 7 4 , 2 3 4 8, 0 1 8 , 8 7 3 3, 4 6 2 , 3 1 5 80 0 80 1 TR A N S M I S S I O N 0 80 2 DE M A N D . P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 80 3 DE M A N D - T R A N S M I S S I O N D1 3 35 , 4 3 0 , 0 9 5 30 , 8 6 0 18 , 2 1 0 6, 7 0 6 48 1 , 2 5 0 33 3 , 4 7 0 87 7 , 0 1 4 1, 0 7 4 , 0 2 2 80 4 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 80 5 DE M A N D - D I R E C T DA 3 5 0 9 1, 9 9 6 0 0 0 0 0 0 0 80 6 80 7 DI S T R I B U T I O N 80 8 SU B S T A T I O N S - G E N E R A L D2 0 13 , 0 5 2 , 7 5 8 15 , 3 3 4 24 , 7 5 4 1,8 0 2 0 0 0 0 80 9 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 1,4 0 5 , 9 0 1 0 0 0 0 80 , 4 2 3 92 0 , 0 2 9 40 1 , 8 6 0 81 0 LI N E S - P R I M A R Y D E M A N D D2 0 24 , 4 0 5 , 4 2 8 28 , 6 7 1 46 , 2 8 3 3, 3 7 0 0 0 0 0 81 1 LI N E S - P R I M A R Y C U S T O M E R C2 0 13 , 6 1 5 , 1 7 9 56 , 7 8 6 8, 9 8 7 10 , 2 4 7 0 0 0 0 81 2 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 85 7 , 0 2 6 0 0 0 0 79 , 4 4 9 0 0 81 3 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 85 9 , 1 1 8 1, 0 0 9 1,6 2 9 11 9 0 0 0 0 81 4 LI N E T R A N S - P R I M A R Y C U S T C5 0 47 9 , 2 8 1 1, 9 9 9 31 6 36 1 0 0 0 0 81 5 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 33 4 , 2 1 2 0 0 0 0 18 , 4 3 5 0 0 81 6 LI N E T R A N S . S E C O N D D E M A N D D6 0 3, 5 4 6 , 9 0 3 4, 7 0 3 7, 5 9 1 55 3 0 0 0 0 81 7 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 1,9 7 8 , 7 2 9 8,2 5 8 1,3 0 7 1, 4 9 0 0 0 0 0 81 8 LI N E S . S E C O N D A R Y D E M A N D D3 0 3, 3 5 0 , 7 2 5 6, 4 2 9 10 , 3 7 6 75 6 0 0 0 0 81 9 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 1,8 6 9 , 2 8 6 8,0 8 4 1,2 7 9 1,4 5 9 0 0 0 0 82 0 SE R V I C E S CW 3 6 9 97 4 , 4 8 9 0 0 0 0 61 0 0 82 1 ME T E R S CW 3 7 0 12 , 7 6 4 , 1 3 2 16 8 5,2 3 3 5, 7 6 1 2, 4 8 9 6, 8 4 9 41 , 8 0 3 5,7 0 2 82 2 ST R E E T L I G H T S DA 3 7 3 1, 2 6 4 , 2 3 5 0 1, 2 5 9 , 8 1 1 0 0 0 0 0 82 3 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 3, 6 7 4 , 9 7 5 13 , 3 5 4 2, 1 1 4 2, 4 1 0 0 0 0 0 82 4 82 5 CU S T O M E R A C C O U N T I N G 82 6 ME T E R R E A D I N G CW 9 0 2 5,3 1 8 , 2 6 5 0 1, 6 5 2 3, 4 1 9 1, 0 1 8 1, 0 1 8 1, 0 1 8 1, 0 1 8 82 7 CU S T O M E R A C C O U N T S CW 9 0 3 23 , 5 1 6 , 6 2 2 97 , 6 3 8 15 , 4 5 2 17 , 6 1 7 40 4 40 4 40 4 40 4 82 8 UN CO L L E C T I B L E S CW 9 0 4 4, 4 8 0 , 0 4 1 0 0 0 0 0 0 0 82 9 MI S C C1 0 0 0 0 0 0 0 0 0 83 0 83 1 CO N S U M E R I N F O R M A T I O N 83 2 CU S T O M E R A S S I S T C1 0 9,9 3 2 , 3 5 6 41 , 4 2 5 6,5 5 6 7, 4 7 5 21 21 21 21 83 3 SA L E S E X P E N S E . C1 0 0 0 0 0 0 0 0 0 83 4 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 83 5 MI S C C1 0 0 0 0 0 0 0 0 0 83 6 83 7 MI S C E L L A N E O U S i: š : ( ) m 83 8 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il , I I x 83 9 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 'l i ; l ß § : 84 0 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 N~ Z ; : 84 1 RE V E N U E R0 2 0 0 0 0 0 0 0 0 ~. : ï 9 ~ 84 2 OT H E R IN T F U N D 12 3 , 1 2 1 0 0 0 0 0 0 0 :; = e = e ( . 84 3 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 (X ( ) Ç ) w 84 4 m 84 5 TO T A L S PA G E 3 C 63 7 , 0 0 3 , 6 4 6 82 7 , 5 2 0 2, 0 3 9 , 7 2 4 17 4 , 8 6 7 7, 6 6 3 , 3 1 2 6,0 3 1 , 8 8 2 16 , 0 9 6 , 4 8 0 9,8 1 7 , 9 3 4 ~..I0(X 84 6 ID A H O P O W E R C O M P A N Y PA G E 3 D 84 7 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 84 8 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 84 9 .. . T A B L E 1 4 - D E P R E C I A m O N E X P E N S E . . . AL L O C A 1 1 0 N T O C L A S S E S 85 0 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 85 1 FU N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 85 2 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 85 3 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 85 4 DE M A N D - B A S E - L O A D T O T A L 17 , 5 5 9 , 2 8 1 85 5 DE M A N D - B a s e o a d S u m m e r D1 0 B S 6, 0 1 1 , 7 1 9 2, 3 0 8 , 0 3 3 49 , 1 2 5 12 1 , 1 3 8 1, 0 9 1 , 2 7 1 0 54 5 , 2 4 9 1, 6 0 8 , 1 9 3 85 6 DE M A N D - P e a k D1 0 P 5, 7 4 7 , 6 7 5 2, 3 2 0 , 0 5 6 49 , 3 8 1 . 12 1 , 7 6 9 1, 0 9 6 , 9 5 6 ° 54 8 , 0 8 9 1, 3 2 1 , 2 1 0 85 7 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 11 , 5 4 7 , 5 6 3 5, 2 2 9 , 3 3 8 12 7 , 0 2 0 34 1 , 9 7 9 2, 7 6 4 , 2 6 4 2, 4 4 9 1, 5 2 5 , 1 8 4 44 7 , 6 7 6 85 8 EN E R G Y - P O W E R S U P P L Y E1 0 20 , 5 1 2 , 9 2 3 ° 0 0 ° ° 0 ° 85 9 EN E R G Y - S u m m e r E1 0 S 0 1,9 1 0 , 8 0 8 59 , 0 0 4 15 8 , 0 4 3 1, 2 9 6 , 5 5 8 2, 5 4 6 78 4 , 1 8 5 2, 1 0 2 , 4 5 7 86 0 EN E R G Y - N o n - S u m m e r E1 0 N S 0 5, 8 0 0 , 6 7 0 16 9 , 7 7 3 43 8 , 8 6 0 3, 4 4 2 , 3 0 0 7, 4 7 4 2, 2 4 5 , 0 8 5 47 5 , 7 0 1 86 1 0 86 2 TR A N S M I S S I O N 0 86 3 DE M A N D - P O W E R S U P P L Y 01 1 0 ° ° ° 0 0 0 0 86 4 DE M A N D - T R A N S M I S S I O N 01 3 19 , 8 4 0 , 3 6 1 8, 5 1 6 , 5 3 1 19 9 , 0 2 8 52 3 , 2 7 9 4,3 5 6 , 3 9 7 2, 7 6 7 2, 3 3 9 , 3 9 7 2,3 2 2 , 9 4 2 86 5 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 ° ° ° 0 ° 0 0 86 6 DE M A N D - D I R E C T DA 3 5 0 9 95 0 ° 0 95 0 0 0 0 ° 86 7 ° 86 8 DI S T R I B U T I O N 0 86 9 SU B S T A T I O N S - G E N E R A L 02 0 4, 8 1 7 , 1 3 8 1, 8 6 9 , 2 0 4 48 , 4 2 0 11 0 , 5 5 6 1, 0 1 1 , 9 8 4 2, 4 9 3 44 0 , 3 6 4 1, 3 1 8 , 6 5 7 87 0 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 12 9 , 0 1 5 0 0 0 0 ° 32 9 ° 87 1 LI N E S - P R I M A R Y D E M A N D 02 0 9, 2 9 1 , 9 4 7 3, 6 0 5 , 5 7 4 93 , 3 9 8 21 3 , 2 5 4 1, 9 5 2 , 0 5 1 4, 8 1 0 84 9 , 4 3 4 2,5 4 3 , 6 0 5 87 2 LI N E S - P R I M A R Y C U S T O M E R C2 0 5, 1 8 3 , 7 4 5 4, 3 3 0 , 6 0 5 30 8 , 9 4 5 1,9 7 0 33 1 , 0 6 9 0 1, 2 3 9 18 0 , 9 7 5 87 3 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 44 6 , 0 5 6 0 0 10 1 , 0 0 6 0 10 , 2 9 9 29 3 , 0 1 0 87 4 LI N E T R A N S - P R I M A R Y D E M A N D 05 0 91 8 , 1 4 5 35 6 , 2 7 0 9,2 2 9 21 , 0 7 2 19 2 , 8 8 4 47 5 83 , 9 3 3 25 1 , 3 3 6 87 5 LI N E T R A N S - P R I M A R Y C U S T C5 0 51 2 , 2 1 0 42 7 , 9 1 0 30 , 5 2 7 19 5 32 , 7 1 3 0 12 2 17 , 8 8 2 87 6 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 35 7 , 1 7 4 0 0 11 2 , 6 4 9 0 0 22 4 , 8 2 3 0 87 7 LI N E T R A N S - S E C O N D D E M A N D 06 0 3, 7 9 0 , 5 9 5 1, 6 6 0 , 0 0 5 43 , 0 0 1 0 89 8 , 7 2 4 2, 2 1 4 1, 8 4 7 1, 1 7 1 , 0 7 5 87 8 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 2,1 1 4 , 6 7 8 1, 7 6 7 , 7 3 5 12 6 , 1 1 0 0 13 5 , 1 4 1 0 4 73 , 8 7 3 87 9 LI N E S - S E C O N D A R Y D E M A N D 03 0 1, 4 5 4 , 4 6 9 92 1 , 7 0 5 23 , 8 7 6 0 49 9 , 0 1 0 1, 2 3 0 1, 0 2 6 0 88 0 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 81 1 , 4 1 2 70 2 , 8 4 1 50 , 1 4 1 0 53 , 7 3 1 0 2 0 88 1 SE R V I C E S CW 3 6 9 1, 9 1 3 , 5 5 3 1, 5 5 3 , 9 6 1 11 8 , 3 9 3 5, 9 2 2 14 4 , 3 4 3 0 8, 2 7 6 82 , 5 3 7 88 2 ME T E R S CW 3 7 0 15 , 0 3 9 , 1 0 0 9, 2 9 2 , 1 4 3 1, 0 2 3 , 8 8 4 58 7 , 8 8 3 2, 2 8 1 , 8 9 8 81 52 5 , 5 9 5 1, 2 4 7 , 4 9 2 88 3 ST R E E T L I G H T S DA 3 7 3 18 3 , 9 3 5 0 0 62 4 0 0 20 0 88 4 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 34 , 9 2 6 25 , 4 2 1 1, 8 1 4 12 1, 9 4 3 4, 4 9 6 7 1, 0 6 2 88 5 0 88 6 CU S T O M E R A C C O U N T I N G 0 88 7 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 88 8 CU S T O M E R A C C O U N T S CW 9 0 3 0 ° 0 0 0 0 0 0 88 9 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 ° 0 0 0 0 89 0 MI S C C1 0 0 0 0 0 0 0 0 0 89 1 0 89 2 CO N S U M E R I N F O R M A T I O N 0 89 3 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 89 4 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 ° 89 5 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 ° 89 6 MI S C C1 0 0 0 0 0 0 ° ° ° 89 7 0 89 8 MI S C E L L A N E O U S 0 "U š : ( ' m 89 9 DE M A N D D9 9 U 0 0 0 ° 0 0 0 0 Il . I I X 90 0 EN E R G Y E9 9 U 0 0 0 0 0 0 ° 0 ~i ; ¡ ß ~ 90 1 CU S T O M E R C1 0 0 0 0 0 0 0 ° 0 I\ ; ; Z ; : 90 2 RE V E N U E R0 2 0 0 0 0 0 0 0 0 CO - , 0 Z 90 3 OT H E R R0 1 0 0 0 0 0 ° ° ° o. : ! ' 0 :¡ = ü = ü ; . 90 4 SU B S T A T I O N C I A C CI A C ° 0 0 0 0 0 0 0 00 ( ' c ; ú ) 90 5 m 90 6 TO T A L S PA G E 3 D 11 0 , 6 5 9 , 2 8 9 52 , 5 9 8 , 8 1 3 2, 5 3 1 , 0 6 8 2,8 6 1 , 1 5 9 21 , 5 8 3 , 2 3 6 41 , 3 3 7 10 , 4 1 7 , 6 1 3 15 , 1 6 6 , 6 7 4 ~..I000 84 6 ID A H O P O W E R C O M P A N Y PA G E 3 D 84 7 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 84 8 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 84 9 .. . T A B L E 1 4 . D E P R E C I A T T I O N E X P E N S E . . . AL L O C A n O N T O C L A S S E S 85 0 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 85 1 FU N C T I O N AL L O C A T l m TO T A L S UN M E T E R E ( M U N I C I P A L TR A F F I C SC SC SC SC 85 2 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L J R S I M P LO T MI C R O N HO K U 85 3 (4 0 ) (4 1 ) (4 2 ) 85 4 DE M A N D - B A S E - L O A D T O T A L 17 , 5 5 9 , 2 8 1 85 5 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 6, 0 1 1 , 7 1 9 3,8 1 7 0 85 1 46 , 3 8 0 39 , 9 4 7 11 7 , 1 2 3 80 , 5 9 3 85 6 DE M A N D - P e a k D1 0 P 5, 7 4 7 , 6 7 5 3,8 3 7 0 85 5 46 , 6 2 1 40 , 1 5 5 11 7 , 7 3 3 81 , 0 1 3 85 7 DE M A N D - B a s e - o a d N o n - S u m m e r D1 0 B N S 11 , 5 4 7 , 5 6 3 11 , 4 7 7 9, 0 2 5 2, 4 7 3 19 2 , 1 3 0 12 5 , 3 2 2 31 7 , 5 2 8 45 1 , 6 9 7 85 8 EN E R G Y - P O W E R S U P P L Y E1 0 20 , 5 1 2 , 9 2 3 0 0 0 0 0 0 0 85 9 EN E R G Y - S u m m e r E1 0 S 0 6, 1 7 3 8, 6 8 3 1, 3 7 6 67 , 0 9 2 61 , 7 5 4 17 9 , 7 5 5 72 , 8 4 8 86 0 EN E R G Y - N o n - S u m m e r E1 0 N S 0 18 , 2 4 9 26 , 4 9 5 3, 9 1 6 26 8 , 2 1 5 20 0 , 7 9 8 49 1 , 7 7 1 21 2 , 3 3 2 86 1 86 2 TR A N S M I S S I O N 0 86 3 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 86 4 DE M A N D . T R A N S M I S S I O N D1 3 19 , 8 4 0 , 3 6 1 17 , 2 8 1 10 , 1 9 7 3, 7 5 5 26 9 , 4 9 3 18 6 , 7 3 9 49 1 , 1 1 5 60 1 , 4 3 8 86 5 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 86 6 DE M A N D - D I R E C T DA 3 5 0 9 95 0 0 0 0 0 0 0 0 86 7 86 8 DI S T R I B U T I O N 86 9 SU B S T A T I O N S - G E N E R A L D2 0 4, 8 1 7 , 1 3 8 5, 6 5 9 9, 1 3 5 66 5 0 0 0 0 87 0 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 12 9 , 0 1 5 0 0 0 0 7,3 8 0 84 , 4 2 8 36 , 8 7 7 87 1 LI N E S - P R I M A R Y D E M A N D D2 0 9, 2 9 1 , 9 4 7 10 , 9 1 6 17 , 6 2 2 1, 2 8 3 0 0 0 0 87 2 LI N E S - P R I M A R Y C U S T O M E R C2 0 5, 1 8 3 , 7 4 5 21 , 6 2 0 3, 4 2 2 3,9 0 1 0 0 0 0 87 3 LI N E S . S E C O N D A R Y D I R E C T DA 3 6 4 7 44 6 , 0 5 6 0 0 0 0 41 , 3 5 1 0 0 87 4 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 91 8 , 1 4 5 1,0 7 9 1, 7 4 1 12 7 0 0 0 0 87 5 LI N E T R A N S - P R I M A R Y C U S T C5 0 51 2 , 2 1 0 2, 1 3 6 33 8 38 5 0 0 0 0 87 6 LI N E T R A N S . S E C O N D D I R E C T DA 3 6 8 35 7 , 1 7 4 0 0 0 0 19 , 7 0 1 0 0 87 7 LI N E T R A N S - S E C O N D D E M A N D D6 0 3, 7 9 0 , 5 9 5 5, 0 2 6 8, 1 1 3 59 1 0 0 0 0 87 8 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 2, 1 1 4 , 6 7 8 8, 8 2 5 1, 3 9 7 1, 5 9 2 0 0 0 0 87 9 LI N E S - S E C O N D A R Y D E M A N D D3 0 1, 4 5 4 , 4 6 9 2, 7 9 1 4, 5 0 5 32 8 0 0 0 0 88 0 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 81 1 , 4 1 2 3, 5 0 9 55 5 63 3 0 0 0 0 88 1 SE R V I C E S CW 3 6 9 1, 9 1 3 , 5 5 3 0 0 0 0 12 1 0 0 88 2 ME T E R S CW 3 7 0 15 , 0 3 9 , 1 0 0 19 8 6, 1 6 5 6, 7 8 7 2, 9 3 2 8,0 7 0 49 , 2 5 3 6, 7 1 8 88 3 ST R E E T L I G H T S DA 3 7 3 18 3 , 9 3 5 0 18 3 , 2 9 1 0 0 0 0 0 88 4 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 34 , 9 2 6 12 7 20 23 0 0 0 0 88 5 88 6 CU S T O M E R A C C O U N T I N G 88 7 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 88 8 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 88 9 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 89 0 MI S C C1 0 0 0 0 0 0 0 0 0 89 1 89 2 CO N S U M E R I N F O R M A T I O N 89 3 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 89 4 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 89 5 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 89 6 MI S C C1 0 0 0 0 0 0 0 0 0 89 7 89 8 MI S C E L L A N E O U S "' : 5 o m 89 9 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il , I I X 90 0 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~ i ; m ~ 90 1 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 w~ Z ; : 90 2 RE V E N U E R0 2 0 0 0 0 0 0 0 0 0- ' 0 Z 90 3 OT H E R R0 1 0 0 0 0 0 0 0 0 o. : J . 0 :i : : : : w 90 4 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 oo O n w 90 5 m 90 6 TO T A L S PA G E 3D 11 0 , 6 5 9 , 2 8 9 12 2 , 7 2 1 29 0 , 7 0 5 29 , 5 4 3 89 2 , 8 6 4 73 1 , 3 3 6 1, 8 4 8 , 7 0 6 1,5 4 3 , 5 1 5 ~-'I000 WM Wo ~ Z )-00:- c( ~Î~~u¡~00 ..ir 0 ~o:w-(f 0: )-Wo:~š",íì~~~~o:~9 a. o ~iJ ~ íi!:O:I~c( 0 ~:: )-::0:0: c(~(f 0 íi !!Z OZ d.W ~ o &l(f~ ~~:;. :: )- lñ:? ~ff~íìwii 8.Z:id.)-OWUl wir~Zs;llW 0a.c( ii :: UlQ.wWUl:I cn &l :5 815COii1-i,12Û;igõz~OOZeQ.cnWI=ocncn~i::5i=o i:OZ::-a.0c(o :i~ ~ íi ã:.. ~OW..~ ommOOL(",('0) C\.,CON., NNiô""-Ñ ~~.. 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NN .,,, "l 0000 0000 0000 0000 0000 0000 0000 0000 0000 0000 0000 0000 0000 0000 000000 000000 000000 000000 000000 000000 000000 (f-'~c(~ÖI- 00 ~ m MOO 0 0 a a ro 0 moo ~ 00 Mom m w ~ W 00 ID ~ ~ ~ ~ ~ 0 0 0 0 0 0 0 0 0 0 0 0 00000000~~gm~ ~ w ~~~~~R~g~~~~~~~~~~~g~ ~ m~~~~~~~reg~~g~~~~~NOO~ ~ M ~N M~ ~ !t ~ I l! rii;i:: ~ ~¡: ~ ;.II.. ¿.Qo:I- 0c( I-00° c(:: LL.. Z° §Z:;LL ~~ -'$I-Z~W~C~iiW0: u)~NO(O(OO,.N C'"l00'r ..N(0- a: (O~ .. ,.-CD "l " (' "l"l'r(W "lV m~("Ilg~~~("o C C c(C Z°~Zii a. ° saa. -:i:;(f(f(f sa Zii :i c( I-W ~ l! 0Zšc(aillOOii:;--a.I-(f 0(J 1 1 I 1sa 0 0 0 0:iZzzz~~~~~c(WWWWl!0CCC -'"'.. mo ~ogoo~oo~oooo~"~Z~~~~~ ì3(3~ ~l38nš ~ ~§:o C C OOCO 0:C W iiZ i-C:i WO:I-c(I-O~~~~ (f-' o~&l~~llw~c(lñ ~~I-ZO!!COÕCo~:: :¡wO~lñCiiiicccCO WZWW:;)-c(c(ZZZ)-)- 0:W!!COo:::::000iio: a.00)-)-c(--OOOc(c( I- 'JJiiii~g:g:~~~~~ ~~Z~Z~~O ' , . . '00 i:OOOO__O(f(f(f(f(fOO 0Z~~~O:O:WZZZZZWW(f ::0:;c(c( ~ ~~ ~ ~ ~ ~~ ~~~(f I-::~I- I- (f(f(f I- I- I- I- I- (f(f-ffW c( l! ~~W ww W W W wwwwiii-lllñW:;::~~~~~ ~ ~ ~ ~~WWI- ZÕ (f (f -' -' -' -' -' -' -' .. -' -' (f :i (f _ "''' ..0000Q)Q)Q)"lŠ Š Š 0000 oZ ~~ ZZ :; 50°13oz°-,o-Oaic(~c(~ 0: W ii 0wo:~~:i 0: 0-'OWI-°olñtü~~sa~:i O:;:i 0000úúúú Z°~~ I-ii sa wO(f(f'ž~Z0-o:WZ0: w a. iiw:ili~:i0(f0:iii-wwoZ (f -';: (f0:; c( 0 ëO°(fc("" ~~ON"l~ enm "l 00_OwOO:O:O o(f $:; 0° Zwo:o ~O)-~~ ~::Z00ZO:~~~ffli~~~(fwz:;WI-:;:¡CWO0: O(f g 'im ~ ~- ~ M ~ ~ i¡~!Ito ~ ~ ~~~o~ M m; glt W.. Wo ~ (f ~ ~ ~ g ~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ N ~ ~ ~ ~ ~ ~ ~ ~ ~ M ~ ~ ~ ~ ~ ~ ~ ~ e; ~ ~ ~ ~ ~ ~ ~ ~ g ~ ~ ~ ~ ~ ~ ~ ~ m g ~ ~ ~ ~ ~ ~ ~en m en m m Q) m en m m en m m en m m m m en m m m m m m m en m m en en en en en en en en m en en en en en en en en en en en en en en en en en en en m m en en (f(f Z (faia.ai cnz000000oaawww ~.. E~ ãi ::o E W~i-E i!a. ~~ ~~ ~0"0 "O(f,i~ ~ff..5W di-" diŠ Eu¡~in'l1l05Õaiaia.aia.(fZ1 1 1.1 1 1 .OOOC)-)-)-ZZZZ000 ~~~~ffffffwwwwzzzCCCCWWW Exhibit No. 33 Case No. IPC-E-11-08 M. Larkin, IPC Page 31 of 48 90 7 ID A H O P O W E R C O M P A N Y PA G E 3 E 90 8 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 90 9 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 91 0 .. . 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AL L O C A T I O N T O C L A S S E S 10 3 3 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 10 3 4 F U N C T I O N AL L O C A T I O ~ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 10 3 5 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L J R S I M P L O T MI C R O N HO K U 10 3 6 (4 0 ) (4 1 ) (4 2 ) 10 3 7 DE M A N D - B A S E - L O A D T O T A L 0 10 3 8 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 0 0 0 0 0 0 0 0 10 3 9 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 10 4 0 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 0 0 0 0 0 0 0 0 10 4 1 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 10 4 2 EN E R G Y - S u m m e r E1 0 S 0 0 0 0 0 0 0 0 10 4 3 EN E R G Y - N o n - S u m m e r E1 0 N S 0 0 0 0 0 0 0 0 10 4 4 10 4 5 T R A N S M I S S I O N 0 10 4 6 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 10 4 7 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 10 4 8 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 10 4 9 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 10 5 0 10 5 1 D I S T R I B U T I O N 10 5 2 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 10 5 3 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 10 5 4 LI N E S - P R I M A R Y D E M A N D D2 0 0 0 0 0 0 0 0 0 10 5 5 LI N E S - P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 0 10 5 6 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 10 5 7 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 10 5 8 LI N E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 10 5 9 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 10 6 0 LI N E T R A N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 0 10 6 1 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 10 6 2 LI N E S - S E C O N D A R Y D E M A N D D3 0 0 0 0 0 0 0 0 0 10 6 3 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 0 10 6 4 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 0 10 6 5 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 10 6 6 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 0 10 6 7 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 0 0 0 0 0 0 0 0 10 6 8 10 6 9 C U S T O M E R A C C O U N T I N G 10 7 0 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 10 7 1 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 10 7 2 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 10 7 3 MI S C C1 0 0 0 0 0 0 0 0 0 10 7 4 10 7 5 C O N S U M E R I N F O R M A T I O N 10 7 6 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 10 7 7 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 10 7 8 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 10 7 9 MI S C C1 0 0 0 0 0 0 0 0 0 10 8 0 10 8 1 M I S C E L L A N E O U S -o : s o m 10 8 2 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 1\ . I \ x 10 8 3 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~¡ ; g : & 10 8 4 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 w~ Z ; : 10 8 5 RE V E N U E R0 2 0 0 0 0 0 0 0 0 Ol _ . 0 Z 10 8 6 OT H E R R0 1 0 0 0 0 0 0 0 0 o_ : J . 0 :; = t = t ( . 10 8 7 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 OO O ç ' w 10 8 8 m 10 8 9 T O T A L S PA G E 3 G 0 0 0 0 0 0 0 0 ~..I000 10 9 0 ID A H O P O W E R C O M P A N Y PA G E 3 H 10 9 1 3C P / 1 2 C P C L A S S CO S T O F S E R V I C E S T U D Y 10 9 2 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 10 9 3 . . . T A B L E 1 8 . P R O V I S I O N S F O R D E F E R R E D I N C O M E T A X E S . . . AL L O C A n O N T O C L A S S E S 10 9 4 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 10 9 5 F U N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 10 9 6 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 10 9 7 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 10 9 8 DE M A N D - B A S E - L O A D T O T A L 9, 2 9 6 , 2 8 9 10 9 9 DE M A N D - B a s e - l o a d S u m m e r Dl 0 B S 3, 1 8 2 , 7 4 3 1,2 2 1 , 9 2 6 26 , 0 0 8 64 , 1 3 3 57 7 , 7 4 4 0 28 8 , 6 6 7 85 1 , 4 1 5 11 0 0 DE M A N D - P e a k Dl 0 P 2, 1 5 3 , 0 7 5 86 9 , 0 9 2 18 , 4 9 8 45 , 6 1 4 41 0 , 9 1 9 0 20 5 , 3 1 4 49 4 , 9 2 4 11 0 1 DE M A N D - B a s e - l o a d N o n - S u m m e r Dl 0 B N S 6, 1 1 3 , 5 4 7 2, 7 6 8 , 5 3 3 67 , 2 4 8 18 1 , 0 5 2 1, 4 6 3 , 4 6 5 1, 2 9 7 80 7 , 4 6 8 23 7 , 0 1 0 11 0 2 EN E R G Y - P O W E R S U P P L Y El 0 10 , 8 6 0 , 0 1 6 0 0 0 0 0 0 0 11 0 3 EN E R G Y - S u m m e r El 0 S 0 1, 0 1 1 , 6 2 6 31 , 2 3 8 83 , 6 7 2 68 6 , 4 2 8 1, 3 4 8 41 5 , 1 6 6 1, 1 1 3 , 0 8 9 11 0 4 EN E R G Y - N o n - S u m m e r El 0 N S 0 3, 0 7 1 , 0 0 9 89 , 8 8 2 23 2 , 3 4 3 1, 8 2 2 , 4 3 3 3, 9 5 7 1, 1 8 8 , 6 0 0 25 1 , 8 4 7 11 0 5 0 11 0 6 T R A N S M I S S I O N 0 11 0 7 DE M A N D - P O W E R S U P P L Y Dl l 0 0 0 0 0 0 0 0 11 0 8 DE M A N D - T R A N S M I S S I O N D1 3 10 , 6 8 3 , 1 9 2 4,5 8 5 , 7 9 1 10 7 , 1 6 8 28 1 , 7 6 3 2, 3 4 5 , 7 3 5 1, 4 9 0 1,2 5 9 , 6 6 6 1, 2 5 0 , 8 0 6 11 0 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 11 1 0 DE M A N D - D I R E C T DA 3 5 0 9 50 9 0 0 50 9 0 0 0 0 11 1 1 0 11 1 2 D I S T R I B U T I O N 0 11 1 3 SU B S T A T I O N S - G E N E R A L D2 0 2,6 5 8 , 0 4 0 1, 0 3 1 , 4 0 5 26 , 7 1 7 61 , 0 0 3 55 8 , 4 0 1 1, 3 7 6 24 2 , 9 8 8 72 7 , 6 2 0 11 1 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 47 , 6 0 3 0 0 0 0 0 12 2 0 11 1 5 LI N E S - P R I M A R Y D E M A N D D2 0 (1 , 1 6 9 , 9 4 4 ) (4 5 3 , 9 7 6 ) (1 1 , 7 6 0 ) (2 6 , 8 5 1 ) (2 4 5 , 7 8 2 ) (6 0 6 ) (1 0 6 , 9 5 2 ) (3 2 0 , 2 6 4 ) 11 1 6 LI N E S - P R I M A R Y C U S T O M E R C2 0 (6 5 2 , 6 8 3 ) (5 4 5 , 2 6 4 ) (3 8 , 8 9 9 ) (2 4 8 ) (4 1 , 6 8 5 ) 0 (1 5 6 ) (2 2 , 7 8 7 ) 11 1 7 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 23 2 , 0 0 5 0 0 52 , 5 3 6 0 5,3 5 7 15 2 , 6 0 5 0 11 1 8 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 58 6 , 6 8 8 22 7 , 6 5 4 5, 8 9 7 13 , 4 6 5 12 3 , 2 5 1 30 4 53 , 6 3 3 16 0 , 6 0 2 11 1 9 LI N E T R A N S - P R I M A R Y C U S T C5 0 32 7 , 2 9 9 27 3 , 3 2 19 , 5 0 7 12 4 20 , 9 0 4 0 78 11 , 4 2 7 11 2 0 LI N E T R A N S . S E C O N D D I R E C T DA 3 6 8 22 8 , 2 3 2 0 0 71 , 9 8 2 0 0 14 3 , 6 6 1 0 11 2 1 LI N E T R A N S - S E C O N D D E M A N D D6 0 2, 4 2 2 , 1 6 6 1, 0 6 0 , 7 3 3 27 , 4 7 7 0 57 4 , 2 7 9 1, 4 1 5 1, 1 8 0 74 8 , 3 0 9 11 2 2 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 1, 3 5 1 , 2 6 6 1,1 2 9 , 5 7 1 80 , 5 8 3 0 86 , 3 5 4 0 3 47 , 2 0 5 11 2 3 LI N E S - S E C O N D A R Y D E M A N D D3 0 (9 7 2 , 7 2 8 ) (6 1 6 , 4 2 4 ) (1 5 , 9 6 8 ) 0 (3 3 3 , 7 3 1 ) (8 2 2 ) (6 8 6 ) 0 11 2 4 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (5 4 2 , 6 6 1 ) (4 7 0 , 0 5 0 ) (3 3 , 5 3 3 ) 0 (3 5 , 9 3 5 ) 0 (1 ) 0 11 2 5 SE R V I C E S CW 3 6 9 (1 , 3 5 0 , 7 0 2 ) (1 , 0 9 6 , 8 8 0 ) (8 3 , 5 6 9 ) (4 , 1 8 0 ) (1 0 1 , 8 8 6 ) 0 (5 , 8 4 2 ) (5 8 , 2 6 0 ) 11 2 6 ME T E R S CW 3 7 0 1, 3 0 9 , 9 4 5 80 9 , 3 7 0 89 , 1 8 3 51 , 2 0 6 19 8 , 7 5 9 7 45 , 7 8 1 10 8 , 6 6 0 11 2 7 ST R E E T L I G H T S DA 3 7 3 24 , 7 9 7 0 0 84 0 0 3 0 11 2 8 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 34 , 3 6 4 25 , 0 1 2 1, 7 8 4 11 1, 9 1 2 4, 4 2 4 7 1, 0 4 5 11 2 9 0 11 3 0 C U S T O M E R A C C O U N T I N G 0 11 3 1 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 11 3 2 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 11 3 3 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 11 3 4 MI S C C1 0 0 0 0 0 0 0 0 0 11 3 5 0 11 3 6 C O N S U M E R I N F O R M A T I O N 0 11 3 7 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 11 3 8 SA L E S E X P E N S E CL 0 0 0 0 0 0 0 0 0 11 3 9 AD V E R T I S I N G CL 0 0 0 0 0 0 0 0 0 11 4 0 MI S C CL 0 0 0 0 0 0 0 0 0 11 4 1 0 11 4 2 M I S C E L L A N E O U S 0 -0 s : ( ' m 11 4 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il . I I x 11 4 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; g ¡ g ; 11 4 5 CU S T O M E R CL 0 0 0 0 0 0 0 0 0 w~ Z ; : 11 4 6 RE V E N U E R0 2 0 0 0 0 0 0 0 0 .. _ . 0 Z 11 4 7 OT H E R RO l 0 0 0 0 0 0 0 0 0. : : ' 0 :i : : : : ( . 11 4 8 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 oo ( ' n w 11 4 9 m 11 5 0 T O T A L S PA G E 3 H 37 , 5 2 6 , 7 6 9 14 , 9 0 2 , 5 5 9 40 7 , 4 6 2 1, 1 0 8 , 2 1 9 8, 1 1 1 , 5 6 6 19 , 5 4 7 4, 6 9 1 , 3 0 4 5, 6 0 2 , 6 4 8 ~..I000 10 9 0 ID A H O P O W E R C O M P A N Y PA G E 3 H 10 9 1 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 10 9 2 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 10 9 3 . . . T A B L E 1 8 - P R O V I S I O N S F O R D E F E R R E D I N C O M E T A X S . . . Al l O C A 1 1 0 N T O C L A S S E S 10 9 4 (I ) (J ) (K ) (l ) (M ) (N ) (0 ) 10 9 5 F U N C T I O N Al l O C A T I O ~ TO T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 10 9 6 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E l I N L JR S I M P L O T MI C R O N HO K U 10 9 7 (4 0 ) (4 1 ) (4 2 ) 10 9 8 DE M A N D - B A S E - L O A D T O T A L 9, 2 9 6 , 2 8 9 10 9 9 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 3, 1 8 2 , 7 4 3 2, 0 2 1 0 45 0 24 , 5 5 4 21 , 1 4 9 62 , 0 0 7 42 , 6 6 8 11 0 0 DE M A N D - P e a k D1 0 P 2, 1 5 3 , 0 7 5 1, 4 3 7 0 32 0 17 , 4 6 4 15 , 0 4 2 44 , 1 0 3 30 , 3 4 7 11 0 1 DE M A N D - B a s e - o a d N o n - S u m m e r D1 0 B N S 6, 1 1 3 , 5 4 7 6, 0 7 6 4, 7 7 8 1, 3 0 9 10 1 , 7 1 8 66 , 3 4 9 16 8 , 1 0 7 23 9 , 1 3 9 11 0 2 EN E R G Y - P O W E R S U P P L Y E1 0 10 , 8 6 0 , 0 1 6 0 0 0 0 0 0 0 11 0 3 EN E R G Y - S u m m e r E1 0 S 0 3, 2 6 8 4, 5 9 7 72 9 35 , 5 2 0 32 , 6 9 4 95 , 1 6 6 38 , 5 6 8 11 0 4 EN E R G Y - N o n - S u m m e r E1 0 N S 0 9, 6 6 1 14 , 0 2 7 2, 0 7 3 14 1 , 9 9 9 10 6 , 3 0 7 26 0 , 3 5 5 11 2 , 4 1 4 11 0 5 11 0 6 T R A N S M I S S I O N 0 11 0 7 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 11 0 8 DE M A N D . T R A N S M I S S I O N D1 3 10 , 6 8 3 , 1 9 2 9, 3 0 5 5, 4 9 1 2, 0 2 2 14 5 , 1 1 1 10 0 , 5 5 1 26 4 , 4 4 5 32 3 , 8 4 9 11 0 9 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 11 1 0 DE M A N D - D I R E C T DA 3 5 0 9 50 9 0 0 0 0 0 0 0 11 1 1 11 1 2 D I S T R I B U T I O N 11 1 3 SU B S T A T I O N S - G E N E R A L D2 0 2, 6 5 8 , 0 4 0 3, 1 2 3 5,0 4 1 36 7 0 0 0 0 11 1 4 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 47 , 6 0 3 0 0 0 0 2, 7 2 3 31 , 1 5 2 13 , 6 0 7 11 1 5 LIN E S - P R I M A R Y D E M A N D D2 0 (1 , 1 6 9 , 9 4 4 ) (1 , 3 7 4 ) (2 , 2 1 9 ) (1 6 2 ) 0 0 0 0 11 1 6 LIN E S - P R I M A R Y C U S T O M E R C2 0 (6 5 2 , 6 8 3 ) (2 , 7 2 2 ) (4 3 1 ) (4 9 1 ) 0 0 0 0 11 1 7 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 23 2 , 0 0 5 0 0 0 0 21 , 5 0 8 0 0 11 1 8 LI N E T R A N S . P R I M A R Y D E M A N D D5 0 58 6 , 6 8 8 68 9 1, 1 1 3 81 0 0 0 0 11 1 9 LI N E T R A N S . P R I M A R Y C U S T C5 0 32 7 , 2 9 9 1,3 6 5 21 6 24 6 0 0 0 0 11 2 0 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 22 8 , 2 3 2 0 0 0 0 12 , 5 8 9 0 0 11 2 1 LI N E T R A N S - S E C O N D D E M A N D D6 0 2,4 2 2 , 1 6 6 3, 2 1 1 5, 1 8 4 37 7 0 0 0 0 11 2 2 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 1, 3 5 1 , 2 6 6 5, 6 3 9 89 3 1, 0 1 8 0 0 0 0 11 2 3 LI N E S - S E C O N D A R Y D E M A N D D3 0 (9 7 2 , 7 2 8 ) (1 , 8 6 6 ) (3 , 0 1 3 ) (2 1 9 ) 0 0 0 0 11 2 4 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (5 4 2 , 6 6 1 ) (2 , 3 4 7 ) (3 7 1 ) (4 2 3 ) 0 0 0 0 11 2 5 SE R V I C E S CW 3 6 9 (1 , 3 5 0 , 7 0 2 ) 0 0 0 0 (8 5 ) 0 0 11 2 6 ME T E R S CW 3 7 0 1, 3 0 9 , 9 4 5 17 53 7 59 1 25 5 70 3 4, 2 9 0 58 5 11 2 7 ST R E E T L I G H T S DA 3 7 3 24 , 7 9 7 0 24 , 7 1 1 0 0 0 0 0 11 2 8 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 34 , 3 6 4 12 5 20 23 0 0 0 0 11 2 9 11 3 0 C U S T O M E R A C C O U N T I N G 11 3 1 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 11 3 2 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 11 3 3 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 11 3 4 MI S C C1 0 0 0 0 0 0 0 0 0 11 3 5 11 3 6 C O N S U M E R I N F O R M A T I O N 11 3 7 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 11 3 8 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 11 3 9 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 11 4 0 MI S C C1 0 0 0 0 0 0 0 0 0 11 4 1 11 4 2 M I S C E L L A N E O U S -o s : o m 11 4 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Dl . D l x 11 4 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~ i ; g ¡ ~ 11 4 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 (¡ ~ Z ; : 11 4 6 RE V E N U E R0 2 0 0 0 0 0 0 0 0 co _ . 0 Z 11 4 7 OT H E R R0 1 0 0 0 0 0 0 0 0 o . : : . 0 ~ = t = t w 11 4 8 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 CO o n ( ¡ 11 4 9 m 11 5 0 T O T A L S PA G E 3 H 37 , 5 2 6 , 7 6 9 37 , 6 3 0 60 , 5 7 3 8, 3 1 2 46 6 , 6 2 2 37 9 , 5 2 8 92 9 , 6 2 5 80 1 , 1 7 5 .!..i0co 11 5 1 ID A H O P O W E R C O M P A N Y PA G E 3 1 11 5 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 11 5 3 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 11 5 4 . . . T A B L E 1 9 . I N V E S T M E N T T A X C R E D I T A D J U S T M E N T . . . AL L O C A T I O N T O C L A S S E S 11 5 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 11 5 6 F U N C T I O N AL L O C A T I O t - TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 11 5 7 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 11 5 8 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 11 5 9 DE M A N D - B A S E - L O A D T O T A L (8 3 , 2 1 9 ) 11 6 0 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S (2 8 , 4 9 1 ) (1 0 , 9 3 8 ) (2 3 3 ) (5 7 4 ) (5 , 1 7 2 ) 0 (2 , 5 8 4 ) (7 , 6 2 2 ) 11 6 1 DE M A N D - P e a k D1 0 P (1 9 , 2 7 4 ) (7 , 7 8 0 ) (1 6 6 ) (4 0 8 ) (3 , 6 7 8 ) 0 (1 , 8 3 8 ) (4 , 4 3 0 ) 11 6 2 DE M A N D - B a s e - o a d N o n - S u m m e r D1 0 B N S (5 4 , 7 2 7 ) (2 4 , 7 8 3 ) (6 0 2 ) (1 , 6 2 1 ) (1 3 , 1 0 1 ) (1 2 ) (7 , 2 2 8 ) (2 , 1 2 2 ) 11 6 3 EN E R G Y - P O W E R S U P P L Y E1 0 (9 7 , 2 1 7 ) 0 0 0 0 0 0 0 11 6 4 EN E R G Y - S u m m e r E1 0 S 0 (9 , 0 5 6 ) (2 8 0 ) (7 4 9 ) (6 , 1 4 5 ) (1 2 ) (3 , 7 1 6 ) (9 , 9 6 4 ) 11 6 5 EN E R G Y - N o n - S u m m e r E1 0 N S 0 (2 7 , 4 9 1 ) (8 0 5 ) (2 , 0 8 0 ) (1 6 , 3 1 4 ) (3 5 ) (1 0 , 6 4 0 ) (2 , 2 5 4 ) 11 6 6 0 11 6 7 T R A N S M I S S I O N 0 11 6 8 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 11 6 9 DE M A N D - T R A N S M I S S I O N D1 3 (9 5 , 6 3 4 ) (4 1 , 0 5 1 ) (9 5 9 ) (2 , 5 2 2 ) (2 0 , 9 9 9 ) (1 3 ) (1 1 , 2 7 6 ) (1 1 , 1 9 7 ) 11 7 0 DE M A N D - S U B TR A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 11 7 1 DE M A N D - D I R E C T DA 3 5 0 9 (5 ) 0 0 (5 ) 0 0 0 0 11 7 2 0 11 7 3 D I S T R I B U T I O N 0 11 7 4 SU B S T A T I O N S - G E N E R A L D2 0 (2 3 , 7 9 4 ) (9 , 2 3 3 ) (2 3 9 ) (5 4 6 ) (4 , 9 9 9 ) (1 2 ) (2 , 1 7 5 ) (6 , 5 1 4 ) 11 7 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (4 2 6 ) 0 0 0 0 0 (1 ) 0 11 7 6 LI N E S - P R I M A R Y D E M A N D D2 0 (3 4 , 5 5 3 ) (1 3 , 4 0 8 ) (3 4 7 ) (7 9 3 ) (7 , 2 5 9 ) (1 8 ) (3 , 1 5 9 ) (9 , 4 5 9 ) 11 7 7 LI N E S - P R I M A R Y C U S T O M E R C2 0 (1 9 , 2 7 6 ) (1 6 , 1 0 4 ) (1 , 1 4 9 ) (7 ) (1 , 2 3 1 ) 0 (5 ) (6 7 3 ) 11 7 8 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 (2 , 0 7 7 ) 0 0 (4 7 0 ) 0 (4 8 ) (1 , 3 6 6 ) 0 11 7 9 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 (5 , 2 5 2 ) (2 , 0 3 8 ) (5 3 ) (1 2 1 ) (1 , 1 0 3 ) (3 ) (4 8 0 ) (1 , 4 3 8 ) 11 8 0 LI N E T R A N S - P R I M A R Y C U S T C5 0 (2 , 9 3 0 ) (2 , 4 4 8 ) (1 7 5 ) (1 ) (1 8 7 ) 0 (1 ) (1 0 2 ) 11 8 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 (2 , 0 4 3 ) 0 0 (6 4 ) 0 0 (1 , 2 8 6 ) 0 11 8 2 LI N E T R A N S - S E C O N D D E M A N D D6 0 (2 1 , 6 8 3 ) (9 , 4 9 6 ) (2 4 6 ) 0 (5 , 1 4 1 ) (1 3 ) (1 1 ) (6 , 6 9 9 ) 11 8 3 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 (1 2 , 0 9 6 ) (1 0 , 1 1 2 ) (7 2 1 ) 0 (7 7 3 ) 0 (0 ) (4 2 3 ) 11 8 4 LI N E S - S E C O N D A R Y D E M A N D D3 0 (6 , 0 9 5 ) (3 , 8 6 3 ) (1 0 0 ) 0 (2 , 0 9 1 ) (5 ) (4 ) 0 11 8 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (3 , 0 0 ) (2 , 9 4 5 ) (2 1 0 ) 0 (2 2 5 ) 0 (0 ) 0 11 8 6 SE R V I C E S CW 3 6 9 (6 , 3 6 1 ) (5 , 1 6 5 ) (3 9 4 ) (2 0 ) (4 8 0 ) 0 (2 8 ) (2 7 4 ) 11 8 7 ME T E R S CW 3 7 0 (1 1 , 7 2 6 ) (7 , 2 4 5 ) (7 9 8 ) (4 5 8 ) (1 , 7 7 9 ) (0 ) (4 1 0 ) (9 7 3 ) 11 8 8 ST R E E T L I G H T S DA 3 7 3 (4 7 8 ) 0 0 (2 ) 0 0 (0 ) 0 11 8 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L (2 9 2 ) (2 1 3 ) (1 5 ) (0 ) (1 6 ) (3 8 ) (0 ) (9 ) 11 9 0 0 11 9 1 C U S T O M E R A C C O U N T I N G 0 11 9 2 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 11 9 3 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 11 9 4 UN CO L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 11 9 5 MI S C C1 0 0 0 0 0 0 0 0 0 11 9 6 0 11 9 7 C O N S U M E R I N F O R M A T I O N 0 11 9 8 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 11 9 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 12 0 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 12 0 1 MI S C C1 0 0 0 0 0 0 0 0 0 12 0 2 0 12 0 3 M I S C E L L A N E O U S 0 "t š : ( ) m 12 0 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il ' I I X 12 0 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ig i ; g ¡ ~ 12 0 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 (¡ ~ Z ; : 12 0 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 CO - , 0 Z 12 0 8 OT H E R R0 1 0 0 0 0 0 0 0 0 o. : : , 0 ~= e = e ~ 12 0 9 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 00 ( ) n ( ¡ 12 1 0 m 12 1 1 T O T A L S PA G E 3 1 (4 4 7 , 8 3 2 ) (2 0 3 , 3 6 9 ) (7 , 4 9 1 ) (1 1 , 0 2 1 ) (9 0 , 6 9 3 ) (2 0 9 ) (4 6 , 2 0 8 ) (6 4 , 1 5 2 ) i....I000 11 5 1 ID A H O P O W E R C O M P A N Y PA G E 31 11 5 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 11 5 3 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 11 5 4 . . . T A B L E 1 9 . I N V E S T M E N T T A X C R E D I T A D J U S T M E N T . . . AL L O C A 1 1 0 N T O C L A S S E S 11 5 5 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 11 5 6 F U N C T I O N AL L O C A T I O ~ TO T A L S UN M E T E R E ( M U N I C I P A L TR A F F I C SC SC SC SC 11 5 7 FA C T O R GE N S E R V I C I S T L I G H T CO N T R O L DO E I I N L J R S I M P LO T MI C R O N HO K U 11 5 8 (4 0 ) (4 1 ) (4 2 ) 11 5 9 DE M A N D - B A S E - L O A D T O T A L (8 3 , 2 1 9 ) 11 6 0 DE M A N D - B a s e o a d S u m m e r D1 0 B S (2 8 , 4 9 1 ) (1 8 ) 0 (4 ) (2 2 0 ) (1 8 9 ) (5 5 5 ) (3 8 2 ) 11 6 1 DE M A N D - P e a k D1 0 P (1 9 , 2 7 4 ) (1 3 ) 0 (3 ) (1 5 6 ) (1 3 5 ) (3 9 5 ) (2 7 2 ) 11 6 2 DE M A N D - B a s e o a d N o n - S u m m e r D1 0 B N S (5 4 , 7 2 7 ) (5 4 ) (4 3 ) (1 2 ) (9 1 1 ) (5 9 4 ) (1 , 5 0 5 ) (2 , 1 4 1 ) 11 6 3 EN E R G Y - P O W E R S U P P L Y E1 0 (9 7 , 2 1 7 ) 0 0 0 0 0 0 0 11 6 4 EN E R G Y - S u m m e r E1 0 S 0 (2 9 ) (4 1 ) (7 ) (3 1 8 ) (2 9 3 ) (8 5 2 ) (3 4 5 ) 11 6 5 EN E R G Y - N o n - S u m m e r E1 0 N S 0 (8 6 ) (1 2 6 ) (1 9 ) (1 , 2 7 1 ) (9 5 2 ) (2 , 3 3 1 ) (1 , 0 0 6 ) 11 6 6 11 6 7 T R A N S M I S S I O N 0 11 6 8 DE M A N D - P O W E R S U P P L Y 01 1 0 0 0 0 0 0 0 0 11 6 9 DE M A N D - T R A N S M I S S I O N 01 3 (9 5 , 6 3 4 ) (8 3 ) (4 9 ) (1 8 ) (1 , 2 9 9 ) (9 0 0 ) (2 , 3 6 7 ) (2 , 8 9 9 ) 11 7 0 DE M A N D - S U B T R A N S M I S S I O N 01 5 0 0 0 0 0 0 0 0 11 7 1 DE M A N D . D I R E C T DA 3 5 0 9 (5 ) 0 0 0 0 0 0 0 11 7 2 11 7 3 D I S T R I B U T I O N 11 7 4 SU B S T A T I O N S - G E N E R A L 02 0 (2 3 , 7 9 4 ) (2 8 ) (4 5 ) (3 ) 0 0 0 0 11 7 5 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 (4 2 6 ) 0 0 0 0 (2 4 ) (2 7 9 ) (1 2 2 ) 11 7 6 LI N E S . P R I M A R Y D E M A N D 02 0 (3 4 , 5 5 3 ) (4 1 ) (6 6 ) (5 ) 0 0 0 0 11 7 7 LI N E S . P R I M A R Y C U S T O M E R C2 0 (1 9 , 2 7 6 ) (8 0 ) (1 3 ) (1 5 ) 0 0 0 0 11 7 8 LI N E S . S E C O N D A R Y D I R E C T DA 3 6 4 7 (2 , 0 7 7 ) 0 0 0 0 (1 9 3 ) 0 0 11 7 9 LI N E T R A N S - P R I M A R Y D E M A N D 05 0 (5 , 2 5 2 ) (6 ) (1 0 ) (1 ) 0 0 0 0 11 8 0 LIN E T R A N S - P R I M A R Y C U S T C5 0 (2 , 9 3 0 ) (1 2 ) (2 ) (2 ) 0 0 0 0 11 8 1 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 (2 , 0 4 3 ) 0 0 0 0 (1 1 3 ) 0 0 11 8 2 LI N E T R A N S - S E C O N D D E M A N D 06 0 (2 1 , 6 8 3 ) (2 9 ) (4 6 ) (3 ) 0 0 0 0 11 8 3 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 (1 2 , 0 9 6 ) (5 0 ) (8 ) (9 ) 0 0 0 0 11 8 4 LI N E S . S E C O N D A R Y D E M A N D 03 0 (6 , 0 9 5 ) (1 2 ) (1 9 ) (1 ) 0 0 0 0 11 8 5 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 (3 , 4 0 0 ) (1 5 ) (2 ) (3 ) 0 0 0 0 11 8 6 SE R V I C E S CW 3 6 9 (6 , 3 6 1 ) 0 0 0 0 (0 ) 0 0 11 8 7 ME T E R S CW 3 7 0 (1 1 , 7 2 6 ) (0 ) (5 ) (5 ) (2 ) (6 ) (3 8 ) (5 ) 11 8 8 ST R E E T L I G H T S DA 3 7 3 (4 7 8 ) 0 (4 7 7 ) 0 0 0 0 0 11 8 9 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L (2 9 2 ) (1 ) (0 ) (0 ) 0 0 0 0 11 9 0 11 9 1 C U S T O M E R A C C O U N T I N G 11 9 2 ME T E R R E A D I N G CW 9 0 2 O' 0 0 0 0 0 0 0 11 9 3 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 11 9 4 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 11 9 5 MI S C C1 0 0 0 0 0 0 0 0 0 11 9 6 11 9 7 C O N S U M E R I N F O R M A T I O N 11 9 8 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 11 9 9 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 12 0 0 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 12 0 1 MI S C C1 0 0 0 0 0 0 0 0 0 12 0 2 12 0 3 M I S C E L L A N E O U S "' š : ( " m 12 0 4 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 Il , I I x 12 0 5 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ~i ; m § : 12 0 6 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .¡ ~ Z ; . 12 0 7 RE V E N U E R0 2 0 0 0 0 0 0 0 0 0- ' 0 Z 12 0 8 OT H E R R0 1 0 0 0 0 0 0 0 0 o . : : , 0 :i = U = U w 12 0 9 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 CX ( " n ( ¡ 12 1 0 m 12 1 1 T O T A L S PA G E 3 1 (4 4 7 , 8 3 2 ) (5 5 9 ) (9 5 1 ) (1 0 9 ) (4 , 1 7 7 ) (3 , 3 9 9 ) (8 , 3 2 2 ) (7 , 1 7 2 ) .:..i0CX 12 1 2 ID A H O P O W E R C O M P A N Y PA G E 3 J 12 1 3 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 1 4 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 12 1 5 . . . T A B L E 2 0 - C O N S T R U C T I O N W O R K I N P R O G R E S S . . . AL L O C A 1 1 0 N T O C L A S S E S 12 1 6 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 12 1 7 F U N C T I O N AL L O C A T l m TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 1 8 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 12 1 9 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 12 2 0 DE M A N D . B A S E - L O A D T O T A L 3, 0 0 7 , 1 4 5 12 2 1 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 1, 0 2 9 , 5 4 7 39 5 , 2 6 6 8,4 1 3 20 , 7 4 6 18 6 , 8 8 7 0 93 , 3 7 8 27 5 , 4 1 4 12 2 2 DE M A N D - P e a k D1 0 P 0 0 0 0 0 0 0 0 12 2 3 DE M A N D - B a s e o a d N o n - S u m m e r D1 0 B N S 1, 9 7 7 , 5 9 8 89 5 , 5 5 9 21 , 7 5 3 58 , 5 6 6 47 3 , 3 9 9 41 9 26 1 , 1 9 8 76 , 6 6 8 12 2 4 EN E R G Y . P O W E R S U P P L Y E1 0 3, 5 1 2 , 9 7 7 0 0 0 0 0 0 0 12 2 5 EN E R G Y - S u m m e r E1 0 S 0 32 7 , 2 3 9 10 , 1 0 5 27 , 0 6 6 22 2 , 0 4 4 43 6 13 4 , 2 9 7 36 0 , 0 6 0 12 2 6 EN E R G Y - N o n - S u m m e r E1 0 N S 0 99 3 , 4 0 4 29 , 0 7 5 75 , 1 5 8 58 9 , 5 1 7 1, 2 8 0 38 4 , 4 8 6 81 , 4 6 7 12 2 7 12 2 8 T R A N S M I S S I O N 12 2 9 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 12 3 0 DE M A N D - T R A N S M I S S I O N D1 3 0 0 0 0 0 0 0 0 12 3 1 DE M A N D . S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 12 3 2 DE M A N D - D I R E C T DA 3 5 0 9 0 0 0 0 0 0 0 0 12 3 3 12 3 4 D I S T R I B U T I O N 0 12 3 5 SU B S T A T I O N S - G E N E R A L D2 0 0 0 0 0 0 0 0 0 12 3 6 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 0 0 0 0 0 0 0 0 12 3 7 LI N E S - P R I M A R Y D E M A N D D2 0 0 0 0 0 0 0 0 0 12 3 8 LI N E S . P R I M A R Y C U S T O M E R C2 0 0 0 0 0 0 0 0 0 12 3 9 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 0 0 0 0 0 0 0 0 12 4 0 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 0 0 0 0 0 0 0 0 12 4 1 LI N E T R A N S - P R I M A R Y C U S T C5 0 0 0 0 0 0 0 0 0 12 4 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 0 0 0 0 0 0 0 0 12 4 3 LI N E T R A N S - S E C O N D D E M A N D D6 0 0 0 0 0 0 0 0 0 12 4 4 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 0 0 0 0 0 0 0 0 12 4 5 LI N E S - S E C O N D A R Y D E M A N D D3 0 0 0 0 0 0 0 0 0 12 4 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 0 0 0 0 0 0 0 0 12 4 7 SE R V I C E S CW 3 6 9 0 0 0 0 0 0 0 0 12 4 8 ME T E R S CW 3 7 0 0 0 0 0 0 0 0 0 12 4 9 ST R E E T L I G H T S DA 3 7 3 0 0 0 0 0 0 0 0 12 5 0 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 0 0 0 0 0 0 0 0 12 5 1 12 5 2 C U S T O M E R A C C O U N T I N G 0 12 5 3 ME T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 12 5 4 CU S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 12 5 5 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 12 5 6 MI S C C1 0 0 0 0 0 0 0 0 0 12 5 7 12 5 8 C O N S U M E R I N F O R M A T I O N 0 12 5 9 CU S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 12 6 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 12 6 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 12 6 2 MI S C C1 0 0 0 0 0 0 0 0 0 12 6 3 12 6 4 M I S C E L L A N E O U S 0 -c 5 : a m 12 6 5 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 D) ' D ) X 12 6 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 ig i ; g ; ~ 12 6 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 .¡ ~ Z ; : 12 6 8 RE V E N U E R0 2 0 0 0 0 0 0 0 0 ;_ : j ' 9 ~ 12 6 9 OT H E R R0 1 0 0 0 0 0 0 0 0 :; : i ; = : ¡ j W 12 7 0 SU B S T A T I O N C I A C CI A C 0 0 0 0 0 0 0 0 00 a 0 ( ¡ 12 7 1 m 12 7 2 T O T A L S PA G E 3 J 6, 5 2 0 , 1 2 2 2, 6 1 1 , 4 6 8 69 , 3 4 6 18 1 , 5 3 6 1, 4 7 1 , 8 4 8 2, 1 3 6 87 3 , 3 5 8 79 3 , 6 0 8 ~..I000 ~w ~ ::~U::£uloi: Z~UO~Ul5 :¡ g~uo.~Ul~Ul 0:.. .. ~ iä ¡: ..Ul .. ..WI¥ Z)- U W Ul::U Liz - ai W ~Ul °:~i!ig 0:i ~ li ~OUoCU u..uo"o _0I¥ I- Z I- qlt l! 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Larkin, IPC Page 43 of 48 12 7 3 ID A H O P O W E R C O M P A N Y 12 7 4 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 7 5 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 12 7 6 . . . T A B L E 2 1 . S T A T E I N C O M E T A X S . . . Al l O C A 1 1 0 N T O C L A S S E S 12 7 7 (A ) (I ) (J ) (K ) (l ) (M ) (N ) (0 ) 12 7 8 F U N C T I O N AL L O C A T I O ~ T O T A L S UN M E T E R E r M U N I C I P A L TR A F F I C SC SC SC SC 12 7 9 FA C T O R 3E N S E R V I C I S T L I G H T CO N T R O L DO E l I N L J R S I M P LO T MI C R O N HO K U 12 8 0 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 8 1 DE M A N D - B a s e - o a d S u m m e r D1 0 B S 18 2 , 6 5 3 11 6 0 26 1, 4 0 9 1, 2 1 4 3,5 5 9 2,4 4 9 12 8 2 DE M A N D - P e a k D1 0 P 22 2 , 6 7 7 14 9 0 33 1, 8 0 6 1, 5 5 6 4, 5 6 1 3,1 3 9 12 8 3 DE M A N D - B a s e - o a d N o n - S u m m e r D1 0 B N S 35 0 , 8 4 7 34 9 27 4 75 5, 8 3 7 3, 8 0 8 9,6 4 7 13 , 7 2 4 12 8 4 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 12 8 5 EN E R G Y - S u m m e r E1 0 S 26 2 , 4 2 3 24 1 34 0 54 2, 6 2 3 2,4 1 5 7,0 2 9 2,8 4 8 12 8 6 EN E R G Y - N o n - S u m m e r E1 0 N S 53 9 , 6 6 8 71 4 1,0 3 6 15 3 10 , 4 8 8 7,8 5 2 19 , 2 2 9 8,3 0 3 12 8 7 12 8 8 T R A N S M I S S I O N 12 8 9 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 12 9 0 DE M A N D - T R A N S M I S S I O N D1 3 93 1 , 9 3 5 81 2 47 9 17 6 12 , 6 5 9 8, 7 7 1 23 , 0 6 9 28 , 2 5 1 12 9 1 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 12 9 2 DE M A N D - D I R E C T DA 3 5 0 9 46 0 0 0 0 0 0 0 12 9 3 12 9 4 D I S T R I B U T I O N 12 9 5 SU B S T A T I O N S . G E N E R A L D2 0 29 3 , 0 7 0 34 4 55 6 40 0 0 0 0 12 9 6 SU B S T A T I O N S . D I R E C T DA 3 6 0 2 42 , 8 5 0 0 0 0 0 2, 4 5 1 28 , 0 4 1 12 , 2 4 8 12 9 7 LI N E S - P R I M A R Y D E M A N D D2 0 27 9 , 6 2 7 32 9 53 0 39 0 0 0 0 12 9 8 LI N E S - P R I M A R Y C U S T O M E R C2 0 15 5 , 9 9 7 65 1 10 3 11 7 0 0 0 0 12 9 9 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 19 , 0 3 1 0 0 0 0 1, 7 6 4 0 0 13 0 0 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 48 , 9 4 8 58 93 7 0 0 0 0 13 0 1 LI N E T R A N S - P R I M A R Y C U S T C5 0 27 , 3 0 7 11 4 18 21 0 0 0 0 13 0 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 19 , 0 4 1 0 0 0 0 1, 0 5 0 0 0 13 0 3 LI N E T R A N S - S E C O N D D E M A N D D6 0 20 2 , 0 8 2 26 8 43 3 31 0 0 0 0 13 0 4 LI N E T R A N S . S E C O N D C U S T O M E R C6 0 11 2 , 7 3 7 47 0 74 85 0 0 0 0 13 0 5 LI N E S - S E C O N D A R Y D E M A N D D3 0 53 , 4 2 7 10 3 16 5 12 0 0 0 0 13 0 6 LI N E S . S E C O N D A R Y C U S T O M E R C3 0 29 , 8 0 6 12 9 20 23 0 0 0 0 13 0 7 SE R V I C E S CW 3 6 9 28 , 6 9 5 0 0 0 0 2 0 0 13 0 8 ME T E R S CW 3 7 0 10 2 , 4 9 0 1 42 46 20 55 33 6 46 13 0 9 ST R E E T L I G H T S DA 3 7 3 1, 5 5 0 0 1,5 4 4 0 0 0 0 0 13 1 0 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 80 9 0 0 0 0 0 0 0 13 1 1 13 1 2 C U S T O M E R A C C O U N T I N G 13 1 3 ME T E R R E A D I N G CW 9 0 2 69 0 0 0 0 0 0 0 13 1 4 CU S T O M E R A C C O U N T S CW 9 0 3 21 6 1 0 0 0 0 0 0 13 1 5 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 13 1 6 MI S C C1 0 0 0 0 0 0 0 0 0 13 1 7 13 1 8 C O N S U M E R I N F O R M A T I O N 13 1 9 CU S T O M E R A S S I S T C1 0 96 0 0 0 0 0 0 0 13 2 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 13 2 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 13 2 2 MI S C C1 0 0 0 0 0 0 0 0 0 13 2 3 13 2 4 M I S C E L L A N E O U S 13 2 5 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 '" 5 : a m 13 2 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 Il . I I x 13 2 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 cg i ; l ß g ; 13 2 8 RE V E N U E R0 2 0 0 0 0 0 0 0 0 t~ _ . 13 2 9 OT H E R IN T F U N D 0 0 0 0 0 0 0 0 -. ~ i 13 3 0 SU B S T A T I O N C I A C 0 (5 0 , 4 9 8 ) (1 ) (1 ) (0 ) 0 (1 1 5 ) (2 4 , 0 3 7 ) (1 1 , 1 9 0 ) 0. : 1 . 0 :; = t = t w 13 3 1 CX a n ( ¡ 13 3 2 T O T A L S 3, 8 5 7 , 5 9 8 4, 8 4 7 5, 7 0 7 93 9 34 , 8 4 2 30 , 8 2 2 71 , 4 3 3 59 , 8 1 7 m~..I0CX 13 3 3 ID A H O P O W E R C O M P A N Y 13 3 4 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 13 3 5 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 13 3 6 . . . T A B L E 2 2 . F E D E R A L I N C O M E T A X S . . . AL L O C A T I O N T O C L A S S E S 13 3 7 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 13 3 8 F U N C T I O N AL L O C A T I O ~ TO T A L S GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 13 3 9 FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 13 4 0 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 13 4 1 DE M A N D - B a s e - l o a d S u m m e r D1 0 B S 10 6 , 5 8 9 40 , 9 2 2 87 1 2, 1 4 8 19 , 3 4 8 0 9, 6 6 7 28 , 5 1 4 13 4 2 DE M A N D - P e a k D1 0 P 12 9 , 9 4 6 52 , 4 5 3 1, 1 1 6 2, 7 5 3 24 , 8 0 0 0 12 , 3 9 1 29 , 8 7 0 13 4 3 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 20 4 , 7 4 1 92 , 7 1 7 2,2 5 2 6, 0 6 3 49 , 0 1 1 43 27 , 0 4 2 7, 9 3 7 13 4 4 EN E R G Y - P O W E R S U P P L Y E1 0 ° 0 0 0 0 0 0 0 13 4 5 EN E R G Y - S u m m e r E1 0 S 15 3 , 1 4 0 43 , 6 0 1 1, 3 4 6 3, 6 0 6 29 , 5 8 5 58 17 , 8 9 4 47 , 9 7 4 13 4 6 EN E R G Y - N o n - S u m m e r E1 0 N S 31 4 , 9 2 9 13 2 , 3 6 1 3,8 7 4 10 , 0 1 4 78 , 5 4 7 17 1 51 , 2 2 9 10 , 8 5 5 13 4 7 0 13 4 8 T R A N S M I S S I O N 0 13 4 9 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 13 5 0 ' D E M A N D - T R A N S M I S S I O N D1 3 54 3 , 8 4 1 23 3 , 4 4 5 5,4 5 6 14 , 3 4 4 11 9 , 4 1 2 76 64 , 1 2 5 63 , 6 7 4 13 5 1 DE M A N D . S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 13 5 2 DE M A N D - D I R E C T DA 3 5 0 9 27 0 0 27 0 0 0 0 13 5 3 0 13 5 4 D I S T R I B U T I O N 0 13 5 5 SU B S T A T I O N S . G E N E R A L D2 0 17 1 , 0 2 4 66 , 3 6 3 1,7 1 9 3, 9 2 5 35 , 9 2 9 89 15 , 6 3 4 46 , 8 1 7 13 5 6 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 25 , 0 0 6 0 0 0 0 0 64 0 13 5 7 LI N E S - P R I M A R Y D E M A N D D2 0 16 3 , 1 7 9 63 , 3 1 9 1,6 4 0 3, 7 4 5 34 , 2 8 1 84 14 , 9 1 7 44 , 6 6 9 13 5 8 LI N E S - P R I M A R Y C U S T O M E R C2 0 91 , 0 3 4 76 , 0 5 1 5, 4 2 5 35 5, 8 1 4 0 22 3, 1 7 8 13 5 9 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 11 , 1 0 6 0 0 2, 5 1 5 0 25 6 7,3 0 5 0 13 6 0 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 28 , 5 6 4 11 , 0 8 4 28 7 65 6 6,0 0 1 15 2,6 1 1 7,8 1 9 13 6 1 LI N E T R A N S - P R I M A R Y C U S T C5 0 15 , 9 3 5 13 , 3 1 3 95 0 6 1, 0 1 8 0 4 55 6 13 6 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 11 , 1 1 2 0 0 3, 5 0 5 0 0 6,9 9 4 0 13 6 3 LI N E T R A N S - S E C O N D D E M A N D D6 0 11 7 , 9 2 7 51 , 6 4 4 1, 3 3 8 0 27 , 9 6 0 69 57 36 , 4 3 3 13 6 4 ' L I N E T R A N S . S E C O N D C U S T O M E R C6 0 65 , 7 8 9 54 , 9 9 5 3, 9 2 3 0 4, 2 0 4 0 0 2,2 9 8 13 6 5 LI N E S - S E C O N D A R Y D E M A N D D3 0 31 , 1 7 8 19 , 7 5 8 51 2 0 10 , 6 9 7 26 22 0 13 6 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 17 , 3 9 3 15 , 0 6 6 1, 0 7 5 0 1, 1 5 2 0 0 0 13 6 7 SE R V I C E S CW 3 6 9 16 , 7 4 5 13 , 5 9 9 1, 0 3 6 52 1, 2 6 3 0 72 72 2 13 6 8 ME T E R S CW 3 7 0 59 , 8 0 9 36 , 9 5 4 4, 0 7 2 2, 3 3 8 9, 0 7 5 0 2,0 9 0 4, 9 6 1 13 6 9 ST R E E T L I G H T S DA 3 7 3 90 4 0 0 3 0 0 0 0 13 7 0 IN S T A L L O N C U S T P R E M I S E S 47 2 0 0 0 0 47 1 0 0 13 7 1 0 13 7 2 C U S T O M E R A C C O U N T I N G 0 13 7 3 ME T E R R E A D I N G CW 9 0 2 40 30 3 1 3 0 1 2 13 7 4 CU S T O M E R A C C O U N T S CW 9 0 3 12 6 10 5 7 0 8 0 0 4 13 7 5 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 13 7 6 MI S C C1 0 0 0 0 0 0 0 0 0 13 7 7 0 13 7 8 C O N S U M E R I N F O R M A T I O N 0 13 7 9 CU S T O M E R A S S I S T C1 0 56 47 3 0 4 0 0 2 13 8 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 13 8 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 13 8 2 MI S C C1 0 0 0 0 0 0 0 0 0 13 8 3 0 13 8 4 M I S C E L L A N E O U S 0 13 8 5 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 "' : ! ( ) m 13 8 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 Il , I I x 13 8 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 ~i ; l ß ~ 13 8 8 RE V E N U E R0 2 0 0 0 0 0 0 0 0 ~; ; Z ; : 13 8 9 OT H E R DA 4 5 4 0 0 0 0 0 0 0 0 () _ . 0 Z 13 9 0 SU B S T A T I O N C I A C CI A C (2 9 , 4 6 9 ) (1 5 0 ) (3 7 1 ) (9 1 ) (3 2 6 ) (0 ) (7 , 7 9 3 ) (1 1 2 ) 0. : : ' 0 :; = t = t w 13 9 1 OO ( ) n W 13 9 2 T O T A L S 2, 2 5 1 , 1 4 4 1, 0 1 7 , 6 7 6 36 , 5 3 5 55 , 6 4 5 45 7 , 7 8 5 1, 3 5 9 22 4 , 3 5 0 33 6 , 1 7 5 mi....I000 13 3 3 ID A H O P O W E R C O M P A N Y 13 3 4 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 13 3 5 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 13 3 6 . . . T A B L E 2 2 - F E D E R A L I N C O M E T A X E S . . . AL L O C A T l N T O C L A S S E S 13 3 7 (A ) (I) (J ) (K ) (L ) (M ) (N ) (0 ) 13 3 8 F U N C T I O N AL L O C A T I O ~ T O T A L S UN M E T E R E C M U N I C I P A L TR A F F I C SC SC SC SC 13 3 9 FA C T O R 3E N S E R V I C I S T L I G H T CO N T R O L DO E l I N L J R S I M P LO T MI C R O N HO K U 13 4 0 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 13 4 1 DE M A N D - B a s e - o a d S u m m e r D1 0 B S 10 6 , 5 8 9 68 0 15 82 2 70 8 2,0 7 7 1, 4 2 9 13 4 2 DE M A N D - P e a k D1 0 P 12 9 , 9 4 6 87 0 19 1, 0 5 4 90 8 2,6 6 2 1, 8 3 2 13 4 3 DE M A N D - B a s e - l o a d N o n - S u m m e r D1 0 B N S 20 4 , 7 4 1 20 3 16 0 44 3, 4 0 6 2, 2 2 2 5, 6 3 0 8,0 0 9 13 4 4 EN E R G Y - P O W E R S U P P L Y E1 0 0 0 0 0 0 0 0 0 13 4 5 EN E R G Y - S u m m e r E1 0 S 15 3 , 1 4 0 14 1 19 8 31 1, 5 3 1 1, 4 0 9 4,1 0 2 1, 6 6 2 13 4 6 EN E R G Y - N o n - S u m m e r E1 0 N S 31 4 , 9 2 9 41 6 60 5 89 6, 1 2 0 4, 5 8 2 11 , 2 2 1 4,8 4 5 13 4 7 13 4 8 T R A N S M I S S I O N 13 4 9 DE M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 13 5 0 DE M A N D - T R A N S M I S S I O N D1 3 54 3 , 8 4 1 47 4 28 0 10 3 7, 3 8 7 5, 1 1 9 13 , 4 6 2 16 , 4 8 6 13 5 1 DE M A N D - S U B T R A N S M I S S I O N D1 5 0 0 0 0 0 0 0 0 13 5 2 DE M A N D - D I R E C T DA 3 5 0 9 27 0 0 0 0 0 0 0 13 5 3 13 5 4 D I S T R I B U T I O N 13 5 5 SU B S T A T I O N S - G E N E R A L D2 0 17 1 , 0 2 4 20 1 32 4 24 0 0 0 0 13 5 6 SU B S T A n O N S - D I R E C T DA 3 6 0 2 25 , 0 0 6 0 0 0 0 1, 4 3 0 16 , 3 6 4 7, 1 4 8 13 5 7 LI N E S - P R I M A R Y D E M A N D D2 0 16 3 , 1 7 9 19 2 30 9 23 0 0 0 0 13 5 8 LI N E S - P R I M A R Y C U S T O M E R C2 0 91 , 0 3 4 38 0 60 69 0 0 0 0 13 5 9 LI N E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 11 , 1 0 6 0 0 0 0 1, 0 3 0 0 0 13 6 0 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 28 , 5 6 4 34 54 4 0 0 0 0 13 6 1 LI N E T R A N S - P R I M A R Y C U S T C5 0 15 , 9 3 5 66 11 12 0 0 0 0 13 6 2 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 11 , 1 1 2 0 0 0 0 61 3 0 0 13 6 3 LI N E T R A N S - S E C O N D D E M A N D D6 0 11 7 , 9 2 7 15 6 25 2 18 0 0 0 0 13 6 4 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 65 , 7 8 9 27 5 43 50 0 0 0 0 13 6 5 LI N E S - S E C O N D A R Y D E M A N D D3 0 31 , 1 7 8 60 97 7 0 0 0 0 13 6 6 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 17 , 3 9 3 75 12 14 0 0 0 0 13 6 7 SE R V I C E S CW 3 6 9 16 , 7 4 5 0 0 0 0 1 0 0 13 6 8 ME T E R S CW 3 7 0 59 , 8 0 9 1 25 27 12 32 19 6 27 13 6 9 ST R E E T L I G H T S DA 3 7 3 90 4 0 90 1 0 0 0 0 0 13 7 0 IN S T A L L O N C U S T P R E M I S E S CW I N S T A L 47 2 0 0 0 0 0 0 0 13 7 1 13 7 2 C U S T O M E R A C C O U N T I N G 13 7 3 ME T E R R E A D I N G CW 9 0 2 40 0 0 0 0 0 0 0 13 7 4 CU S T O M E R A C C O U N T S CW 9 0 3 12 6 1 0 0 0 0 0 0 13 7 5 UN C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 13 7 6 MI S C C1 0 0 0 0 0 0 0 0 0 13 7 7 13 7 8 C O N S U M E R I N F O R M A T I O N 13 7 9 CU S T O M E R A S S I S T C1 0 56 0 0 0 0 0 0 0 13 8 0 SA L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 13 8 1 AD V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 13 8 2 MI S C C1 0 0 0 0 0 0 0 0 0 13 8 3 0 13 8 4 M I S C E L L A N E O U S 0 13 8 5 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 "O š : o m 13 8 6 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 Il , I I x 13 8 7 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 cg i ; m ~ 13 8 8 RE V E N U E R0 2 0 0 0 0 0 0 0 0 .¡ ~ Z ; : 13 8 9 OT H E R IN T F U N D 0 0 0 0 0 0 0 0 Ol _ . 0 Z 13 9 0 SU B S T A T I O N C I A C 0 (2 9 , 4 6 9 ) (0 ) (1 ) (0 ) 0 (6 7 ) (1 4 , 0 2 7 ) (6 , 5 3 0 ) o. : J . 0 :; = t = t w 13 9 1 oo o Ç ' w 13 9 2 T O T A L S 2, 2 5 1 , 1 4 4 2,8 2 8 3,3 3 0 54 8 20 , 3 3 3 17 , 9 8 7 41 , 6 8 6 34 , 9 0 7 m~..I000 1 ID A H O P O W E R C O M P A N Y PA G E 3 L 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 - T A B L E 2 3 . A L L O C A T I O N F A C T O R S U M M A R Y - lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 AL L O C A n O N T O C L A S S E S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 F U N C T I O N FA C T O R TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 7 NA M E FA C T O R RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - 8 ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 DE M A N D - B a s e - l o a d S u m m e r Dl 0 B S 0. 3 4 2 4 0.1 3 1 4 0. 0 0 2 8 0.0 0 6 9 0. 0 6 2 1 0.0 0 0 0 0.0 3 1 1 0.0 9 1 6 10 DE M A N D - P e a k Dl 0 P 1. 0 0 0 0 0.4 0 3 7 0. 0 0 8 6 0.0 2 1 2 0.1 9 0 9 0.0 0 0 0 0.0 9 5 4 0.2 2 9 9 11 DE M A N D - B a s e - l o a d N o n - S u m m e r Dl0 B N S 0.6 5 7 6 0.2 9 7 8 0.0 0 7 2 0.0 1 9 5 0.1 5 7 4 0. 0 0 0 1 0.0 8 6 9 0.0 2 5 5 12 DE M A N D - B A S E - L O A D T O T A L Dl 0 B 1. 0 0 0 0 0.4 2 9 3 0.0 1 0 0 0.0 2 6 4 0.2 1 9 6 0. 0 0 0 1 0.1 1 7 9 0.1 1 7 1 13 EN E R G Y - P O W E R S U P P L Y El 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0 14 EN E R G Y - S u m m e r El 0 S 0.3 2 7 2 0. 0 9 3 2 0.0 0 2 9 0.0 0 7 7 0. 0 6 3 2 0. 0 0 0 1 0. 0 3 8 2 0.1 0 2 5 15 EN E R G Y - N o n - S u m m e r El 0 N S 0.6 7 2 8 0. 2 8 2 8 0.0 0 8 3 0.0 2 1 4 0.1 6 7 8 0.0 0 0 4 0. 1 0 9 4 0.0 2 3 2 16 EN E R G Y - A N N U A L El 0 1. 0 0 0 0 0. 3 7 5 9 0.0 1 1 2 0. 0 2 9 1 0. 2 3 1 0 0.0 0 0 5 0. 1 4 7 7 0.1 2 5 7 17 T R A N S M I S S I O N 18 DE M A N D - P O W E R S U P P L Y Dl l 0.0 0 0 0 0. 0 0 0 0 0.0 0 0 0 0.0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 19 DE M A N D - T R A N S M I S S I O N D1 3 1. 0 0 0 0 0. 4 2 9 3 0.0 1 0 0 0.0 2 6 4 0. 2 1 9 6 0. 0 0 0 1 0. 1 1 7 9 0. 1 1 7 1 20 DE M A N D - S U B T R A N S M I S S I O N D1 5 0.0 0 0 0 0. 0 0 0 0 0.0 0 0 0 0.0 0 0 0 0. 0 0 0 0 0. 0 0 0 0 0, 0 0 0 0 0. 0 0 0 0 21 DE M A N D - D I R E C T DA 3 5 0 9 1, 1 8 9 0 0 1,1 8 9 0 0 0 0 22 23 D I S T R I B U T I O N 24 SU B S T A T I O N S - G E N E R A L D2 0 3,5 4 7 , 6 6 4 1,3 7 6 , 6 0 8 35 , 6 5 9 81 , 4 2 1 74 5 , 2 9 3 1,8 3 6 32 4 , 3 1 4 97 1 , 1 4 8 25 SU B S T A T I O N S - D I R E C T DA 3 6 0 2 23 , 9 0 7 , 0 5 7 0 0 0 0 0 61 , 0 2 8 0 26 LI N E S - P R I M A R Y D E M A N D D2 0 3,5 4 7 , 6 6 4 1,3 7 6 , 6 0 8 35 , 6 5 9 81 , 4 2 1 74 5 , 2 9 3 1,8 3 6 32 4 , 3 1 4 97 1 , 1 4 8 27 LI N E S - P R I M A R Y C U S T O M E R C2 0 47 5 , 6 9 3 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 28 LIN E S - S E C O N D A R Y D I R E C T DA 3 6 4 7 17 , 4 4 9 , 9 0 7 0 0 3, 9 5 1 , 3 8 0 0 40 2 , 9 1 4 11 , 4 7 7 , 9 6 0 0 29 LI N E T R A N S - P R I M A R Y D E M A N D D5 0 3,5 4 7 , 6 6 4 1,3 7 6 , 6 0 8 35 , 6 5 9 81 , 4 2 1 74 5 , 2 9 3 1,8 3 6 32 4 , 3 1 4 97 1 , 1 4 8 30 LI N E T R A N S - P R I M A R Y C U S T C5 0 47 5 , 6 9 3 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 31 LI N E T R A N S - S E C O N D D I R E C T DA 3 6 8 17 , 2 2 9 , 6 3 3 0 0 5, 4 3 4 , 0 7 1 0 0 10 , 8 4 5 , 2 0 4 0 32 LI N E T R A N S - S E C O N D D E M A N D D6 0 3,1 4 3 , 4 6 2 1,3 7 6 , 6 0 8 35 , 6 5 9 0 74 5 , 2 9 3 1,8 3 6 1,5 3 2 97 1 , 1 4 8 33 LI N E T R A N S - S E C O N D C U S T O M E R C6 0 47 5 , 4 0 0 39 7 , 4 0 3 28 , 3 5 1 0 30 , 3 8 1 0 1 16 , 6 0 7 34 LI N E S - S E C O N D A R Y D E M A N D D3 0 2,1 7 2 , 3 1 4 1,3 7 6 , 6 0 8 35 , 6 5 9 0 74 5 , 2 9 3 1,8 3 6 1,5 3 2 0 35 LI N E S - S E C O N D A R Y C U S T O M E R C3 0 45 8 , 7 9 2 39 7 , 4 0 3 28 , 3 5 1 0 30 , 3 8 1 0 1 0 36 SE R V I C E S CW 3 6 9 55 , 3 3 4 , 4 3 2 44 , 9 3 6 , 0 7 0 3,4 2 3 , 5 9 4 17 1 , 2 5 6 4, 1 7 3 , 9 8 0 0 23 9 , 3 1 5 2, 3 8 6 , 7 3 1 37 ME T E R S CW 3 7 0 10 2 , 0 1 1 , 3 9 3 63 , 0 2 9 , 3 3 3 6, 9 4 5 , 0 8 5 3, 9 8 7 , 6 5 5 15 , 4 7 8 , 2 9 3 55 2 3, 5 6 5 , 1 5 1 8, 4 6 1 , 8 3 3 38 ST R E E T L I G H T S DA 3 7 3 4, 0 8 8 , 5 6 1 0 0 13 , 8 6 0 0 0 44 9 0 39 IN S T A L L O N C U S T P R E M I S E S DA 3 7 1 2,4 7 0 , 5 8 8 0 0 0 0 2, 4 6 8 , 5 8 8 2, 0 0 0 0 40 IN S T A L L O N C U S T P R E M CW I N S T A L 1,6 9 6 , 8 6 2 1,2 3 5 , 0 8 6 88 , 1 1 2 56 3 94 , 4 2 1 21 8 , 4 5 9 35 4 51 , 6 1 3 41 C U S T O M E R A C C O U N T I N G 42 ME T E R R E A D I N G CW 9 0 2 2,0 4 1 , 8 8 9 1,5 3 5 , 3 1 8 13 4 , 0 5 0 70 , 6 8 6 13 0 , 7 9 7 0 44 , 5 2 0 12 3 , 0 0 6 43 CU S T O M E R A C C O U N T S CW 9 0 3 13 , 1 9 7 , 6 4 7 10 , 9 7 5 , 6 7 1 78 3 , 0 1 2 41 , 0 8 7 83 9 , 0 7 7 0 25 , 8 7 8 45 8 , 6 6 0 44 UN C O L L E C T I B L E S CW 9 0 4 4,4 7 9 , 9 6 4 4, 0 1 7 , 2 1 4 66 , 1 3 5 0 38 9 , 5 0 8 4, 8 8 9 28 , 9 0 2 (2 6 , 6 8 3 ) 45 MI S C CL 0 47 5 , 6 9 7 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 46 47 C O N S U M E R I N F O R M A T I O N 48 CU S T O M E R A S S I S T CL 0 47 5 , 6 9 7 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 49 SA L E S E X P E N S E CL 0 47 5 , 6 9 7 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 50 AD V E R T I S I N G CL 0 47 5 , 6 9 7 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 51 MIS C CL 0 47 5 , 6 9 7 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 52 '1 s : ( ' m 53 M I S C E L L A N E O U S Il . I I X 54 DE M A N D D9 9 U 22 , 9 9 6 , 3 0 5 0 0 98 7 , 0 8 4 10 , 1 1 5 , 2 6 6 0 4, 1 6 9 , 5 3 6 5, 8 2 , 6 0 0 ~¡ ; l ß g 55 EN E R G Y E9 9 U 13 , 9 8 , 8 9 2 , 3 3 2 5,0 1 0 , 6 7 6 , 6 1 0 14 8 , 9 4 6 , 6 7 0 40 2 , 0 4 4 , 1 3 7 3, 0 9 0 , 0 9 6 , 5 1 4 6, 5 6 2 , 0 9 5 2, 0 4 0 , 6 8 1 , 7 9 6 1,6 7 9 , 7 7 6 , 7 3 4 .. ~ Z ; : 56 CU S T O M E R CL 0 47 5 , 6 9 7 39 7 , 4 0 3 28 , 3 5 1 18 1 30 , 3 8 1 0 11 4 16 , 6 0 7 .. _ . 0 Z o _ : : , 0 57 MI S C . R E V E N U E R0 2 3,4 2 4 , 8 3 2 3,1 5 3 , 8 6 6 95 , 3 7 3 47 0 88 , 8 0 0 7,2 4 9 41 76 , 2 5 7 :i = U = U w 58 RE T A I L S A L E S R E V E N U E RO I 81 2 , 1 6 6 , 1 9 1 37 9 , 4 2 5 , 2 5 14 , 3 6 0 , 8 0 2 18 , 9 2 , 9 4 9 17 0 , 5 9 6 , 7 9 7 1,1 2 8 , 7 4 4 82 , 8 7 2 , 1 1 0 10 3 , 0 6 6 , 5 2 6 00 ( ' 0 ( . 59 HO K U B L O C K 1 E N E R G Y R E V E N U E DA H O K U 22 , 8 1 4 , 5 8 4 8,5 7 6 , 7 4 8 25 4 , 4 4 7 66 3 , 8 7 9 5, 2 7 0 , 5 8 4 11 , 1 4 5 3,3 6 9 , 1 7 0 2, 8 6 7 , 4 4 1 m 60 SU B S T A T I O N C I A C CIA C (3 0 , 8 4 0 , 0 1 8 ) (1 5 6 , 9 5 5 ) (3 8 8 , 5 0 8 ) (9 5 , 0 3 4 ) (3 4 1 , 4 1 3 ) (1 6 5 ) (8 , 1 5 5 , 8 3 8 ) (1 1 7 , 2 7 0 ) i.. 61 FA C I L I T I E S C H A R G E R E V E N U E DA 4 5 4 6,0 2 0 , 0 1 8 13 , 8 7 9 11 9 1, 5 7 3 , 6 7 8 0 67 , 9 8 1 3,6 8 1 , 8 0 2 0 ..i 62 IN T E R V E N O R F U N D I N G IN T F U N D 95 , 3 5 6 36 , 2 0 7 0 0 0 0 0 59 , 1 4 9 000 .. ~ ~ ¡: ...VI ..Wil ¿~ S: II rß~æ:ilig:dl &3:'3 08~cu ü"' 8lI~oQ_¡¡i¡-ow Zi-~u.~~_s:VlÕZ--.z"-o8z~ ~8lLVlW..o VI ~ ~:i:5~o 08"'''lIoz.J.. gogggl10:: g:~ aoooo =æ~::ü ~ ~o ci ci ciNW -z..~ ã::i ~~u W.. ~ ..'"w ~ l ~ ~l'" èu :: g 3 ~ i: ~ i! l - () ~Q. 00 0:i ..o(O~i;gg~;g~oò~gggooooc:cicicioo OM 0 0 § å §o ci 0 g ~ g 0 8 ~ 8ci ci ci §goo~o00ci c: ci o ~ 0 0 § (; §ci c: ci § ~ ~ 0 o ci ci o i. 0 0000 g g gci ci c: § g g 0 00 gc: ci ci ~ 5.. ..o ~ .. u. ~g:egg~~ggggg~~g~~g~~ggg~g.0""0 cicio""cici ci 0:; 0 ,.'"CDiD 00000000000000i;.,.. ~ ~ 0 ~ ..,. 0.. ~ ~ ~ ~ 0.. ~ ~ 0.. ~ ~ 0 ~'" CD '" ~ ai~ ~ ~ 0 ~ '" ~ 0 ~ ~ oi '" 'V I'il ;g II II~ ,.~ ai i... 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N CO V It CD I" co CÐ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ N ~ ~ ~ ~ æ ~ ~ re ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ !i ~ ~ ~ ~ ~ ~ t; ~ ~ ~ ~ ~ ~ ~ ~ ~ &; ~ m ~ ø ~ §§§§§§§cidcicicicici g g ~ ~00 g gciocci OWw Q'" :;::~ ff~w 00 ~ zz w~ ~ "'.. ..000000000~cicic:08080§~~g gci c: c: c: 0 i l 00 ~~~~o~~ooooowwww zo¡:üz~u. Exhibit No. 33 Case No. IPC-E-11-08 M. Larkin, IPC Page 48 of 48 BEFORE THE RECE\VED !ß" JUfl - \ PM 2: 41. .. \Dt;l~5) IDAHO PUBLIC UTILITIES COMMISsioN:j CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 34 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 . . . . S U M M A R Y O F R A T E B A S E . . . AL L O C A l l 0 N T O C L A S S E S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 F U N C T I O N AL L O C A T I O N TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 7 FA C T O R RA T E B A S E R E S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 D E M A N D - B a s e - l o a d S u m m e r D1 0 B S 11 1 , 5 4 9 , 3 6 9 42 , 8 2 6 , 2 9 6 91 1 , 5 3 3 2, 2 4 7 , 7 4 6 20 , 2 4 8 , 8 7 9 0 10 , 1 1 7 , 2 6 9 29 , 8 4 0 , 5 4 6 10 D E M A N D - P e a k D1 0 P 13 5 , 9 9 2 , 8 7 2 54 , 8 9 3 , 7 0 3 1,1 6 8 , 3 8 1 2, 8 8 1 , 1 0 6 25 , 9 5 4 , 5 2 0 0 12 , 9 6 8 , 0 6 9 31 , 2 6 0 , 4 9 1 11 DE M A N D - B a s e o a d N o n - S u m r D1 0 B N S 21 4 , 2 6 8 , 7 3 6 97 , 0 3 2 , 0 5 1 2, 3 5 6 , 9 0 6 6, 3 4 5 , 5 2 8 51 , 2 9 1 , 8 0 3 45 , 4 4 4 28 , 3 0 0 , 2 7 7 8, 3 0 6 , 7 7 6 12 E N E R G Y - P O W E R S U P P L Y E1 0 48 9 , 8 5 1 , 8 6 7 0 0 0 0 0 0 0 13 E N E R G Y - S u m m e r E1 0 S 16 0 , 2 6 6 , 5 1 6 45 , 6 3 0 , 4 0 2 1,4 0 9 , 0 2 9 3, 7 7 4 , 1 0 1 30 , 9 6 2 , 0 1 5 60 , 8 0 4 18 , 7 2 6 , 4 5 7 50 , 2 0 7 , 0 0 9 14 E N E R G Y - N o n - S u m m e r E1 0 N S 32 9 , 5 8 5 , 3 5 1 13 8 , 5 2 0 , 9 3 0 4, 0 5 4 , 2 1 0 10 , 4 8 0 , 0 4 4 82 , 2 0 2 , 6 7 8 17 8 , 4 9 0 53 , 6 1 2 , 9 8 7 11 , 3 5 9 , 8 0 7 15 0 ° 0 0 0 0 0 16 T R A N S M I S S I O N 17 D E M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 18 D E M A N D - T R A N S M I S S I O N D1 3 56 9 , 1 5 0 , 0 2 4 24 4 , 3 0 9 , 2 6 5 5, 7 0 9 , 4 1 9 15 , 0 1 1 , 0 1 9 12 4 , 9 6 9 , 6 6 9 79 , 3 8 3 67 , 1 0 9 , 0 6 2 66 , 6 3 7 , 0 2 5 19 D E M A N D - S U B T R A N S M I S S I O ~ D1 5 0 0 0 0 0 0 0 0 20 D E M A N D - D I R E C T DA 3 5 0 9 28 , 3 5 0 0 0 28 , 3 5 0 0 0 0 0 21 22 D I S T R I B U T I O N 23 S U B S T A T I O N S - G E N E R A L D2 0 17 8 , 9 8 3 , 1 4 5 69 , 4 5 1 , 2 1 0 1, 7 9 9 , 0 5 4 4, 1 0 7 , 7 4 5 37 , 6 0 0 , 7 5 9 92 , 6 4 6 16 , 3 6 1 , 9 5 1 48 , 9 9 5 , 3 6 6 24 S U B S T A T I O N S - D I R E C T DA 3 6 0 2 26 , 1 6 9 , 3 2 7 0 0 0 0 0 66 , 8 0 3 0 25 L I N E S - P R I M A R Y D E M A N D D2 0 17 0 , 7 7 3 , 0 9 2 66 , 2 6 5 , 4 4 6 1, 7 1 6 , 5 3 0 3, 9 1 9 , 3 2 0 35 , 8 7 5 , 9 9 2 88 , 3 9 6 15 , 6 1 1 , 4 2 0 46 , 7 4 7 , 9 2 2 26 L I N E S - P R I M A R Y C U S T O M E R C2 0 95 , 2 7 0 , 0 4 8 79 , 5 9 0 , 5 0 5 5, 6 7 7 , 9 7 4 36 , 2 1 2 6, 0 8 4 , 5 8 5 0 22 , 7 6 5 3, 3 2 6 , 0 7 4 27 L I N E S - S E C O N D A R Y D I R E C T D A 3 6 4 7 11 , 6 2 2 , 6 1 8 0 0 2, 6 3 1 , 8 4 1 0 26 8 , 3 6 4 7, 6 4 4 , 9 6 5 0 28 L I N E T R A N S - P R I M A R Y D E M A I D5 0 29 , 8 9 3 , 2 5 2 11 , 5 9 9 , 5 4 2 30 0 , 4 7 3 68 6 , 0 6 4 6, 2 7 9 , 9 7 1 15 , 4 7 3 2, 7 3 2 , 7 2 6 8, 1 8 3 , 0 6 6 29 L I N E T R A N S - P R I M A R Y C U S T C5 0 16 , 6 7 6 , 7 0 0 13 , 9 3 2 , 0 4 9 99 3 , 9 1 0 6, 3 3 9 1, 0 6 5 , 0 8 6 0 3, 9 8 5 58 2 , 2 1 8 30 L I N E T R A N S - S E C O N D D I R E C ' D A 3 6 8 11 , 6 2 8 , 9 8 8 0 0 3, 6 6 7 , 6 7 8 0 0 7, 3 1 9 , 8 7 5 0 31 LI N E T R A N S - S E C O N D D E M A ~ D6 0 12 3 , 4 1 5 , 4 3 3 54 , 0 4 6 , 9 8 9 1, 4 0 0 , 0 2 5 0 29 , 2 6 0 , 9 4 2 72 , 0 9 7 60 , 1 3 6 38 , 1 2 8 , 2 3 4 32 L I N E T R A N S - S E C O N D C U S T C C6 0 68 , 8 5 0 , 3 9 2 57 , 5 5 4 , 5 0 3 4, 1 0 5 , 9 2 9 0 4, 3 9 9 , 9 6 3 0 14 5 2, 4 0 5 , 1 9 3 33 L I N E S - S E C O N D A R Y D E M A N D D3 0 32 , 6 2 8 , 8 3 0 20 , 6 7 7 , 0 7 7 53 5 , 6 1 6 0 11 , 1 9 4 , 5 3 2 27 , 5 8 3 23 , 0 0 7 0 34 L I N E S - S E C O N D A R Y C U S T m C3 0 18 , 2 0 2 , 8 1 0 15 , 7 6 7 , 1 8 4 1, 1 2 4 , 8 2 8 0 1,2 0 5 , 3 8 0 0 40 0 35 S E R V I C E S CW 3 6 9 17 , 5 2 4 , 7 3 0 14 , 2 3 1 , 5 1 0 1,0 8 4 , 2 7 2 54 , 2 3 8 1,3 2 1 , 9 2 3 0 75 , 7 9 2 75 5 , 8 9 1 36 M E T E R S CW 3 7 0 62 , 5 9 2 , 7 5 3 38 , 6 7 3 , 9 1 0 4, 2 6 1 , 4 0 6 2, 4 4 6 , 7 6 9 9, 4 9 7 , 2 6 2 33 9 2, 1 8 7 , 5 2 7 5, 1 9 2 , 0 6 1 37 S T R E E T L I G H T S DA 3 7 3 94 6 , 4 7 7 0 0 3, 2 0 8 0 0 10 4 0 38 I N S T A L L O N C U S T P R E M I S E S D A 3 7 1 49 3 , 7 9 4 0 0 0 0 49 3 , 3 9 4 40 0 0 39 CW I N S T A L 0 0 0 0 0 0 0 40 C U S T O M E R A C C O U N T I N G 41 ME T E R R E A D I N G CW 9 0 2 41 , 9 6 7 31 , 5 5 6 2, 7 5 5 1, 4 5 3 2, 6 8 8 0 91 5 2, 5 2 8 42 C U S T O M E R A C C O U N T S CW 9 0 3 13 2 , 1 1 0 10 9 , 8 6 8 7, 8 3 8 41 1 8, 3 9 9 0 25 9 4,5 9 1 43 U N C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 44 M I S C C1 0 0 0 0 0 0 0 0 0 45 46 C O N S U M E R I N F O R M A T I O N 47 C U S T O M E R A S S I S T C1 0 58 , 7 4 9 49 , 0 8 0 3, 5 0 1 22 3, 7 5 2 0 14 2, 0 5 1 48 S A L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 49 A D V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 50 M I S C C1 0 0 0 0 0 0 0 0 0 51 52 M I S C E L L A N E O U S 53 D E M A N D D9 9 U 0 0 0 0 0 0 0 0 "0 s : ( ) m 54 E N E R G Y E9 9 U 0 0 0 0 0 0 0 0 Il , I I x 55 C U S T O M E R C1 0 0 0 0 0 0 0 0 0 Cß i ; 8 l ~ 56 R E V E N U E R0 2 0 0 0 0 0 0 0 0 .. ~ Z ; : 57 O T H E R R0 1 0 0 0 0 0 0 0 0 o _ . 0 Z 58 S U B S T A T I O N C I A C CI A C (3 0 , 8 4 0 , 0 1 9 ) (1 5 6 , 9 5 5 ) (3 8 8 , 5 0 8 ) (9 5 , 0 3 4 ) (3 4 1 , 4 1 3 ) (1 6 5 ) (8 , 1 5 5 , 8 3 8 ) (1 1 7 , 2 7 0 ) _. J . 0 m - = e . 59 "0 ( ) ~ 60 T O T A L S 2, 3 5 5 , 9 0 6 , 4 1 2 1 , 0 6 5 , 0 3 6 , 1 2 0 38 , 2 3 5 , 0 8 3 58 , 2 3 4 , 1 6 0 47 9 , 0 8 9 , 3 8 4 1, 4 2 2 , 2 4 8 23 4 , 7 9 1 , 1 1 1 35 1 , 8 1 9 , 5 8 1 () i m~..I000 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 . . . . S U M M A R Y O F R A T E B A S E . . . AL L O C A T I O N T O C L A S S E S 5 (I ) (J ) (K ) (L ) (M ) (N ) (0 ) 6 F U N C T I O N AL L O C A T I O N TO T A L UN M E T E R E D M U N I C I P A L TR A F F I C SC SC SC SC 7 FA C T O R RA T E B A S E G E N S E R V I C E S T L I G H T CO N T R O L DO E / I N L JR S I M P L O T MI C R O N HO K U 8 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 9 DE M A N D - B a D1 0 B S 11 1 , 5 4 9 , 3 6 9 70 , 8 3 2 0 15 , 7 8 5 86 0 , 5 9 1 74 1 , 2 2 2 2,1 7 3 , 2 4 7 1, 4 9 5 , 4 2 4 10 DE M A N D - P e D1 0 P 13 5 , 9 9 2 , 8 7 2 90 , 7 9 1 0 20 , 2 3 3 1, 1 0 3 , 0 8 4 95 0 , 0 8 0 2,7 8 5 , 6 1 5 1, 9 1 6 , 7 9 8 11 DE M A N D - N c D1 0 B N S 21 4 , 2 6 8 , 7 3 6 21 2 , 9 6 1 16 7 , 4 6 2 45 , 8 8 5 3,5 6 5 , 0 2 7 2, 3 2 5 , 3 9 7 5,8 9 1 , 8 4 3 8, 3 8 1 , 3 7 4 12 EN E R G Y - P C E1 0 48 9 , 8 5 1 , 8 6 7 0 0 0 0 0 0 0 13 EN E R G Y - S u E1 0 S 16 0 , 2 6 6 , 5 1 6 14 7 , 4 1 6 20 7 , 3 4 5 32 , 8 6 3 1, 6 0 2 , 1 7 5 1,4 7 4 , 6 9 7 4, 2 9 2 , 5 7 3 1, 7 3 9 , 6 2 9 14 EN E R G Y - N o E1 0 N S 32 9 , 5 8 5 , 3 5 1 43 5 , 7 8 1 63 2 , 7 1 0 93 , 5 2 6 6, 4 0 5 , 0 2 1 4, 7 9 5 , 0 8 3 11 , 7 4 3 , 5 6 0 5, 0 7 0 , 5 2 5 15 0 0 0 0 0 0 0 0 0 16 T R A N S M I S S I O 17 DE M A N D - P C D1 1 0 0 0 0 0 0 0 0 18 DE M A N D - T i ; D1 3 56 9 , 1 5 0 , 0 2 4 49 5 , 7 4 0 29 2 , 5 2 8 10 7 , 7 2 8 7, 7 3 0 , 8 1 8 5, 3 5 6 , 8 7 4 14 , 0 8 8 , 3 7 0 17 , 2 5 3 , 1 2 4 19 DE M A N D - S L D1 5 0 0 0 0 0 0 0 0 20 DE M A N D - D I I D A 3 5 0 9 28 , 3 5 0 0 0 0 0 0 0 0 21 0 22 D I S T R I B U T I O N 0 23 SU B S T A T I O N D2 0 17 8 , 9 8 3 , 1 4 5 21 0 , 2 6 8 33 9 , 4 3 1 24 , 7 1 5 0 0 0 0 24 SU B S T A T I O N D A 3 6 0 2 26 , 1 6 9 , 3 2 7 0 0 0 0 1, 4 9 6 , 9 9 0 17 , 1 2 5 , 3 5 0 7, 4 8 0 , 1 8 4 25 LI N E S . P R I M , D2 0 17 0 , 7 7 3 , 0 9 2 20 0 , 6 2 2 32 3 , 8 6 1 23 , 5 8 2 0 0 0 0 26 LI N E S - P R I M , C2 0 95 , 2 7 0 , 0 4 8 39 7 , 3 4 8 62 , 8 8 7 71 , 6 9 9 0 0 0 0 27 LI N E S - S E C C D A 3 6 4 7 11 , 6 2 2 , 6 1 8 0 0 0 0 1, 0 7 7 , 4 4 8 0 0 28 LI N E TR A N S . D5 0 29 , 8 9 3 , 2 5 2 35 , 1 1 8 56 , 6 9 1 4,1 2 8 0 0 0 0 29 LI N E TR A N S . C5 0 16 , 6 7 6 , 7 0 0 69 , 5 5 4 11 , 0 0 8 12 , 5 5 1 0 0 0 0 30 LI N E T R A N S . D A 3 6 8 11 , 6 2 8 , 9 8 8 0 0 0 0 64 1 , 4 3 5 0 0 31 LI N E TR A N S . D6 0 12 3 , 4 1 5 , 4 3 3 16 3 , 6 3 0 26 4 , 1 4 6 19 , 2 3 3 0 0 0 0 32 LI N E TR A N S . C6 0 68 , 8 5 0 , 3 9 2 28 7 , 3 3 6 45 , 4 7 5 51 , 8 4 8 0 0 0 0 33 L1 N E S - S E C C D3 0 32 , 6 2 8 , 8 3 0 62 , 6 0 1 10 1 , 0 5 6 7, 3 5 8 0 0 0 0 34 L1 N E S - S E C C C3 0 18 , 2 0 2 , 8 1 0 78 , 7 1 6 12 , 4 5 8 14 , 2 0 4 0 0 0 0 35 SE R V I C E S CW 3 6 9 17 , 5 2 4 , 7 3 0 0 0 0 0 1, 1 0 4 0 0 36 ME T E R S CW 3 7 0 62 , 5 9 2 , 7 5 3 82 6 25 , 6 6 0 28 , 2 4 9 12 , 2 0 4 33 , 5 8 6 20 4 , 9 9 3 27 , 9 6 1 37 ST R E E T L 1 G t - D A 3 7 3 94 6 , 4 7 7 0 94 3 , 1 6 4 0 0 0 0 0 38 IN S T A L L O N ( D A 3 7 1 49 3 , 7 9 4 0 0 0 0 0 0 0 39 CW I N S T A L 0 0 0 0 0 0 0 0 40 C U S T O M E R A ( 0 41 ME T E R R E A C C W 9 0 2 41 , 9 6 7 0 13 27 8 8 8 8 42 CU S T O M E R t C W 9 0 3 13 2 , 1 1 0 54 9 87 99 2 2 2 2 43 UN C O L L E C T I C W 9 0 4 0 0 0 0 0 0 0 0 44 MI S C C1 0 0 0 0 0 0 0 0 0 45 0 46 C O N S U M E R I N F O R M A T I O N 47 CU S T O M E R t C1 0 58 , 7 4 9 24 5 39 44 0 0 0 0 48 SA L E S E X P E l C1 0 0 0 0 0 0 0 0 0 49 AD V E R T I S I N ( C1 0 0 0 0 0 0 0 0 0 50 MI S C C1 0 0 0 0 0 0 0 0 0 51 52 M I S C E L L A N E C 53 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 "' š : ( " m 54 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 m. m ) ( 55 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 ~ i ; l ß ~ 56 RE V E N U E R0 2 0 0 0 0 0 0 0 0 N~ Z ; : 57 OT H E R R0 1 0 0 0 0 0 0 0 0 g, . : , 9 ~ 58 SU B S T A T I O N CI A C (3 0 , 8 4 0 , 0 1 9 ) (3 7 5 ) (6 0 5 ) (4 4 ) 0 (7 0 , 2 8 7 ) (1 4 , 6 7 9 , 8 4 8 ) (6 , 8 3 3 , 6 7 6 ) Ol - : : ' 59 0 "' ( " v . 60 T O T A L S 2, 3 5 5 , 9 0 6 , 4 1 2 2,9 5 9 , 9 6 0 3, 4 8 5 , 4 1 4 57 3 , 7 1 2 21 , 2 7 8 , 9 3 2 18 , 8 2 3 , 6 4 1 43 , 6 2 5 , 7 1 3 36 , 5 3 1 , 3 5 5 (" i " , mi....I000 61 ID A H O P O W E R C O M P A N Y 62 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 63 TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 64 . . . S U M M A R Y O F E X E N S E S E X C L U D I N G I N C O M E T A X E S . . . AL L O C A 1 1 0 N T O C L A S S E S 65 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 66 F U N C T I O N AL L O C A T I O N TO T A L GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 67 FA C T O R EX P E N S E S R E S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 68 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 69 D E M A N D - B a s e - l o a d S u m m e r D1 0 B S 48 , 1 7 9 , 9 9 5 18 , 4 9 7 , 3 7 7 39 3 , 7 0 6 97 0 , 8 3 8 8, 7 4 5 , 8 2 2 0 4, 3 6 9 , 8 1 4 12 , 8 8 8 , 6 1 9 70 D E M A N D - P e a k D1 0 P 42 , 3 3 0 , 4 1 5 17 , 0 8 6 , 7 2 8 36 3 , 6 8 1 89 6 , 8 0 0 8, 0 7 8 , 8 4 7 0 4, 0 3 6 , 5 6 3 9, 7 3 0 , 4 3 3 71 DE M A N D - B a s e l o a d N o n - S u m r D1 0 B N S 92 , 5 4 6 , 1 6 8 41 , 9 0 9 , 7 2 8 1,0 1 7 , 9 8 6 2, 7 4 0 , 7 3 7 22 , 1 5 3 , 7 6 8 19 , 6 2 8 12 , 2 2 3 , 3 5 2 3, 5 8 7 , 8 3 2 72 E N E R G Y - P O W E R S U P P L Y E1 0 37 4 , 8 8 5 , 1 9 6 0 0 0 0 0 0 0 73 E N E R G Y - S u m m e r E1 0 S 12 2 , 6 5 2 , 4 7 6 34 , 9 2 1 , 0 9 2 1,0 7 8 , 3 3 5 2, 8 8 8 , 3 3 2 23 , 6 9 5 , 3 2 8 46 , 5 3 4 14 , 3 3 1 , 4 1 7 38 , 4 2 3 , 5 8 4 74 E N E R G Y - N o n - S u m m e r E1 0 N S 25 2 , 2 3 2 , 7 2 1 10 6 , 0 1 0 , 5 1 0 3, 1 0 2 , 7 0 0 8, 0 2 0 , 4 1 1 62 , 9 0 9 , 9 7 2 13 6 , 5 9 9 41 , 0 3 0 , 1 9 0 8, 6 9 3 , 6 9 6 75 76 T R A N S M I S S I O N 77 D E M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 78 D E M A N D - T R A N S M I S S I O N D1 3 73 , 1 4 0 , 3 0 7 31 , 3 9 5 , 6 8 4 73 3 , 7 0 6 1, 9 2 9 , 0 3 5 16 , 0 5 9 , 5 9 7 10 , 2 0 1 8, 6 2 4 , 0 4 8 8, 5 6 3 , 3 8 8 79 D E M A N D - S U B T R A N S M I S S I O ~ D1 5 0 0 0 0 0 0 0 0 80 D E M A N D - D I R E C T DA 3 5 0 9 3, 7 9 8 0 0 3, 7 9 8 0 0 0 0 81 82 D I S T R I B U T I O N 83 S U B S T A T I O N S . G E N E R A L D2 0 22 , 3 3 0 , 3 4 6 8, 6 6 4 , 8 9 2 22 4 , 4 5 4 51 2 , 4 9 2 4, 6 9 1 , 1 5 7 11 , 5 5 9 2, 0 4 1 , 3 5 4 6, 1 1 2 , 7 7 4 84 S U B S T A T I O N S - D I R E C T DA 3 6 0 2 1, 6 6 0 , 8 1 0 0 0 0 0 0 4, 2 4 0 0 85 L I N E S - P R I M A R Y D E M A N D D2 0 35 , 0 7 6 , 5 5 5 13 , 6 1 0 , 8 3 0 35 2 , 5 7 3 80 5 , 0 2 3 7, 3 6 8 , 8 7 9 18 , 1 5 6 3, 2 0 6 , 5 6 4 9, 6 0 1 , 9 5 8 86 L I N E S - P R I M A R Y C U S T O M E R C2 0 19 , 5 6 8 , 3 3 5 16 , 3 4 7 , 7 7 9 1,1 6 6 , 2 4 8 7, 4 3 8 1,2 4 9 , 7 6 5 0 4, 6 7 6 68 3 , 1 7 1 87 L I N E S - S E C O N D A R Y D I R E C T D A 3 6 4 7 1,6 8 8 , 3 0 9 0 0 38 2 , 3 0 3 0 38 , 9 8 3 1,1 1 0 , 5 1 3 0 88 L I N E T R A N S - P R I M A R Y D E M A I D5 0 2, 7 5 1 , 4 1 4 1,0 6 7 , 6 3 7 27 , 6 5 6 63 , 1 4 6 57 8 , 0 1 7 1, 4 2 4 25 1 , 5 2 4 75 3 , 1 8 0 89 L I N E T R A N S - P R I M A R Y C U S T C5 0 1, 5 3 4 , 9 4 5 1,2 8 2 , 3 2 4 91 , 4 8 1 58 3 '9 8 , 0 3 2 0 36 7 53 , 5 8 8 90 L I N E T R A N S - S E C O N D D I R E C ' D A 3 6 8 1, 0 7 0 , 3 4 7 0 0 33 7 , 5 7 8 0 0 67 3 , 7 3 1 0 91 LI N E T R A N S - S E C O N D D E M A ~ D6 0 11 , 3 5 9 , 3 1 8 4, 9 7 4 , 5 5 6 12 8 , 8 6 0 0 2, 6 9 3 , 2 1 5 6,6 3 6 5, 5 3 5 3, 5 0 9 , 3 7 3 92 L I N E T R A N S - S E C O N D C U S T C C6 0 6, 3 3 7 , 0 8 0 5, 2 9 7 , 3 9 2 37 7 , 9 1 5 0 40 4 , 9 7 8 0 13 22 1 , 3 7 7 93 L I N E S - S E C O N D A R Y D E M A N D D3 0 4, 2 8 2 , 1 5 5 2, 7 1 3 , 6 2 6 70 , 2 9 3 0 1,4 6 9 , 1 5 2 3, 6 2 0 3, 0 1 9 0 94 L I N E S - S E C O N D A R Y C U S T O ~ C3 0 2, 3 8 8 , 9 0 7 2, 0 6 9 , 2 6 0 14 7 , 6 2 1 0 15 8 , 1 9 2 0 5 0 95 S E R V I C E S CW 3 6 9 2, 0 0 6 , 6 1 0 1,6 2 9 , 5 3 1 12 4 , 1 5 1 6, 2 1 0 15 1 , 3 6 2 0 8, 6 7 8 86 , 5 5 1 96 M E T E R S CW 3 7 0 29 , 9 7 8 , 2 9 4 18 , 5 2 2 , 5 5 8 2, 0 4 0 , 9 6 6 1,1 7 1 , 8 6 0 4, 5 4 8 , 6 3 7 16 2 1,0 4 7 , 6 9 8 2, 4 8 6 , 6 9 6 97 S T R E E T L I G H T S DA 3 7 3 1, 5 0 8 , 2 4 7 0 0 5, 1 1 3 0 0 16 6 0 98 I N S T A L L O N C U S T P R E M I S E S C W I N S T A L 3,7 6 5 , 8 0 3 2, 7 4 0 , 9 9 5 19 5 , 5 4 4 1,2 4 8 20 9 , 5 4 6 48 4 , 8 2 1 78 6 11 4 , 5 4 3 99 10 0 C U S T O M E R A C C O U N T I N G 10 1 ME T E R R E A D I N G CW 9 0 2 5,3 1 8 , 2 6 5 3,9 9 8 , 8 6 1 34 9 , 1 4 5 18 4 , 1 0 7 34 0 , 6 7 2 0 11 5 , 9 5 7 32 0 , 3 7 8 10 2 C U S T O M E R A C C O U N T S CW 9 0 3 23 , 5 1 6 , 6 2 2 19 , 5 5 7 , 3 2 8 1,3 9 5 , 2 3 3 73 , 2 1 2 1, 4 9 5 , 1 3 4 0 46 , 1 1 1 81 7 , 2 7 7 10 3 U N C O L L E C T I B L E S CW 9 0 4 4, 4 8 0 , 0 4 1 4, 0 1 7 , 2 8 3 66 , 1 3 6 0 38 9 , 5 1 4 4, 8 8 9 28 , 9 0 2 (2 6 , 6 8 3 ) 10 4 M I S C C1 0 0 0 0 0 0 0 0 0 10 5 10 6 C O N S U M E R I N F O R M A T I O N 10 7 C U S T O M E R A S S I S T C1 0 9, 9 3 2 , 3 5 6 8,2 9 7 , 6 1 9 59 1 , 9 5 1 3, 7 7 5 63 4 , 3 4 2 0 2, 3 7 3 34 6 , 7 5 6 10 8 S A L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 10 9 A D V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 11 0 M I S C C1 0 0 0 0 0 0 0 0 0 11 1 11 2 M I S C E L L A N E O U S 11 3 D E M A N D D9 9 U 0 0 0 0 0 0 0 0 "t s : ( ) m 11 4 E N E R G Y E9 9 U 1, 9 4 2 , 3 9 1 72 0 , 9 9 9 21 , 4 3 2 57 , 8 5 1 44 4 , 6 4 2 94 4 29 3 , 6 3 9 24 1 , 7 0 7 Il . ~ i ) ( 11 5 C U S T O M E R C1 0 0 0 0 0 0 0 0 0 ~¡ ; l ß g ; 11 6 R E V E N U E R0 2 0 0 0 0 0 0 0 0 w~ Z ; : 11 7 O T H E R IN T F U N D 12 3 , 1 2 1 46 , 7 4 9 0 0 0 0 0 76 , 3 7 2 ~C : ï ~ ~ 11 8 R E T A I L S A L E S R E V E N U E 0 0 0 0 0 0 0 0 Ol - : : ' 11 9 "t ( ) W 12 0 T O T A L S 82 3 , 7 0 6 , 1 5 3 36 5 , 3 8 1 , 3 3 8 14 , 0 6 1 , 7 7 4 21 , 0 6 1 , 8 9 2 16 8 , 5 6 8 , 5 7 1 78 4 , 1 5 6 93 , 4 6 1 , 2 3 7 10 7 , 2 8 6 , 5 7 1 () i . ¡ m~..I000 ::~U~8en 0:i Z~uo;¡en 5 ~ 9~uo.~en~en a:--.. ~ iä~ . ..1-.. Zin~ ::U"=w w ~en w)-Qii/ß 0Z~::in 0~ a: w in:E~ßj 81L0u Uô a: ~!i 12 Q'it ~ ~13Qz~,,zouif~ ~8Ñ ~giin~ ~~ji!o-e z.. ..i-eUo.. it:ifs :: -e ,u S2~~ -z~ IL.. ~en;=~~i ~in~ fi ~ a:~i. =-~ ff ii ~w en ~ ~díõU ::Cl ~ai enCl .. lJ ai .. Z§ b lt¡j I- Ci ~ 13 ~ ~ ~).ii ~ ~in ZQa:~o U l-OUj~.. Zo ~Z::IL co "l NOt" CÐ ~;i:g ~~Lrmo- T'-O-.. "'N ",coWU)CD t"coer ~M- ..,.("OOvW"'CO NCO(00"" "l (W ~-~-~ ~~"r fi fÒ co or r- 0.. ('"lM.. men"l .. (' Il CD ~gi~- ~~If(f N 0 "l co- ~("- t" CD.. 0 0 (Wo it en ll ci,. (f"' 'l....-C'-o:- (£f~~~f2 ~g- "l-~ oocomoocoor CÐ T" Ii ..ClNCO ..10 ce cD oi Il- ..-~ N'" OOmOC\LDN co~'" IONC\ o:.,.. Ii co~.. vOT"O(X.qm~m øgcia:-r ÑM(f N CD 'r ("~'" ll1l 00 CD w__o(I"lWm..Nm 'V.... 'I.. ai 0- cD U" "1- C..,r,. M V co LD ("..("LDCOCDN~-~~r!~~"'~N enen Z enloo.lo enz000000ooowww Z l' QJ uU:: 0OlOo.Zo.enz~~oo;~~::~ZZZClClClo~~~ffffffOWWWZZZlfooowww o"Coo~.. NÑ o~o-o ci Oõ_ 0..00o..-coco'" ONOOt;'"'"'" O'lOO ;¡'"~ o~oo '" r; 0..00o..'"'" 0"" 0 coo '"'" ..§:- ("- '".. 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CD-" N-Ñ a)~- riN M~ ~ N ..N'" "'0 ~ o ~ 0 0 ~ 0 0 m 00 0 0 CD ~ ~ ZS ~S(j~£!è3 ~ 13:38 ß~ ~~:¡o 0 0 uuou ~~~~~~øøøøø~~ èž---a:a:wZZZZZwwen ~o~ ~ ~ a. a. en .. .. .. .. .. en en w en I- ~ all-I- i i I a: a: a: a: a: I I CJa:w..- en en en en en I- I- I- I- I- en en 5 w w ..~ lo lOW W W W W WWWWWa:1- a: ~en ~::~ ~ ~~~ ~ ~~~~WWI- Z Õ enen.. ~ ~............ .. en:: en_ co e 0 0~oq.. ~ 'V 0 0~o0_'" co'Voo~O0_'" ~ 'V 0 0~Oq.. m..oo;~ri~ ~~oo'" ..~-Lt o co 0 0'"'"..'" ~N~O(ON'"N"'Ocô ct c:~~co"'''..i. rioeN N"'''0000~~~üUUU ;¡ ~;; 1= ff~wlr::a:~jOWI-°u~ti~~!Qö::u:::: ~oooN ~oooN ~oooN ~ooeN ~ooo...... CDO e 0IiIiw ~ooo ~ :; ~ooo ~ai Zo 1=~oeoo""~~"C"CôUUUUILz..-..-a:Wza: W a. iiW:: Ci 1= :; 0 en a:¡¡i-wwu Oz~;t5!Quuen..:: o~oooo :5a:N 000000 :8 :8 000000og omooooNCI i: 000_000o'" eNoooe~'"'" eNOOOOgÑ O~OO~O'" N'" ~N~ ri.. N"'- ~ o~~ON:Smm"C°LLowua:~u Zw a: 0 ~o)-~~ 1=::zClOZa:~w..a:i-wwenu::wen;::ilOenwz::wi-::~owua:oen ~gCI~ co~coWco'"~ ig i.. ie'".. :;ai ~ ~ ~ ¡Ñ ~oii~ '"Ii~ ~- g 00 ~ ~ ~ N M 'V ~ CD ~ co m 0 "C N M 'V ~ CD ~ co mOrN M 'V ~ CD ~ co m 0 ~ N M 'V ~ ~ ~ co m 0 ~ N M 'V ~ ~ ~ co m 0 ~ N M 'V~ ~ ~ co m 0m CD CD CD CD CD ~ CD CD .. .. ~ .. .... ~ .. .. .. co co co co co co co ~ co co m m m m m m m m m m ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Exhibit No. 34 Case No. IPC-E-11-08 M. Larkin, IPC Page 4 of6 12 1 ID A H O P O W E R C O M P A N Y 12 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 3 lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 12 4 . . . S U M M A R Y O F O T H E R R E V E N U E S . . . AL L O C A T l O N T O C L A S S E S 12 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 12 6 F U N C T I O N AL L O C A T I O N T O T A L O T H E GE N S R V GE N S R V AR E A LG P O W E R IR R I G A T I O N 12 7 FA C T O R RE V E N U E S R E S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 12 8 P R O D U C T I O N (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 12 9 D E M A N D - B a s e - l o a d S u m m e r D1 0 B S , 2 9 4 , 6 2 0 11 3 , 1 1 1 2, 4 0 8 5, 9 3 7 53 , 4 8 1 0 26 , 7 2 1 78 , 8 1 4 13 0 D E M A N D - P e a k D1 0 P 16 4 , 6 9 5 66 , 4 7 9 1, 4 1 5 3, 4 8 9 31 , 4 3 2 0 15 , 7 0 5 37 , 8 5 8 13 1 DE M A N D - B a s e o a d N o n - S u m r D1 0 B N S 56 5 , 9 1 9 25 6 , 2 7 8 6, 2 2 5 16 , 7 6 0 13 5 , 7 0 12 0 74 , 7 4 6 21 , 9 4 0 13 2 E N E R G Y - P O W E R S U P P L Y E1 0 89 , 3 3 6 , 5 3 8 0 0 0 0 0 0 0 13 3 E N E R G Y - S u m m e r E1 0 S 29 , 2 2 8 , 5 4 2 8,3 2 1 , 8 2 6 25 6 , 9 7 1 68 8 , 3 0 0 5,6 4 6 , 6 8 5 11 , 0 8 9 3,4 1 5 , 2 3 0 9,1 5 6 , 4 8 3 13 4 E N E R G Y - N o n - S u m m e r E1 0 N S 60 , 1 0 7 , 9 9 7 25 , 2 6 2 , 6 9 9 73 9 , 3 8 5 1, 9 1 1 , 2 9 4 14 , 9 9 1 , 6 8 0 32 , 5 5 2 9,7 7 7 , 6 4 7 2, 0 7 1 , 7 4 0 13 5 13 6 T R A N S M I S S I O N 13 7 D E M A N D - P O W E R S U P P L Y D1 1 0 0 0 0 0 0 0 0 13 8 D E M A N D - T R A N S M I S S I O N D1 3 27 , 0 4 0 , 4 0 4 11 , 6 0 7 , 1 7 0 27 1 , 2 5 5 71 3 , 1 7 6 5,9 3 7 , 3 2 8 3, 7 7 1 3,1 8 8 , 3 6 2 3,1 6 5 , 9 3 5 13 9 D E M A N D - S U B T R A N S M I S S I O ~ D1 5 0 0 0 0 0 0 0 0 14 0 D E M A N D - D I R E C T DA 3 5 0 9 1, 0 7 8 0 0 1,0 7 8 0 0 0 0 14 1 14 2 D I S T R I B U T I O N 14 3 S U B S T A T I O N S - G E N E R A L D2 0 29 0 , 3 7 6 11 2 , 6 7 5 2, 9 1 9 6, 6 6 4 61 , 0 0 2 15 0 26 , 5 4 5 79 , 4 8 8 14 4 S U B S T A T I O N S - D I R E C T DA 3 6 0 2 32 , 2 9 9 0 0 0 0 0 82 0 14 5 L I N E S - P R I M A R Y D E M A N D D2 0 1, 4 4 1 , 6 1 4 55 9 , 3 9 3 14 , 4 9 0 33 , 0 8 6 30 2 , 8 5 4 74 6 13 1 , 7 8 7 39 4 , 6 3 2 14 6 L I N E S - P R I M A R Y C U S T O M E R C2 0 80 4 , 2 4 0 67 1 , 8 7 9 47 , 9 3 2 30 6 51 , 3 6 4 0 19 2 28 , 0 7 8 14 7 L I N E S - S E C O N D A R Y D I R E C T D A 3 6 4 7 40 , 9 4 1 0 0 9, 2 7 1 0 94 5 26 , 9 2 9 0 14 8 L I N E T R A N S - P R I M A R Y D E M A I D5 0 81 , 0 2 0 31 , 4 3 8 81 4 1, 8 5 9 17 , 0 2 1 42 7, 4 0 7 22 , 1 7 9 14 9 L I N E T R A N S - P R I M A R Y C U S T C5 0 45 , 1 9 9 37 , 7 6 0 2, 6 9 4 17 2, 8 8 7 0 11 1,5 7 8 15 0 L I N E T R A N S - S E C O N D D I R E C ' D A 3 6 8 31 , 5 1 8 0 0 9, 9 4 1 0 0 19 , 8 3 9 0 15 1 LI N E T R A N S - S E C O N D D E M M D6 0 33 4 , 4 9 3 14 6 , 4 8 4 3, 7 9 4 0 79 , 3 0 6 19 5 16 3 10 3 , 3 3 9 15 2 L I N E T R A N S - S E C O N D C U S T C C6 0 18 6 , 6 0 5 15 5 , 9 9 0 11 , 1 2 8 0 11 , 9 2 5 0 0 6, 5 1 9 15 3 L I N E S - S E C O N D A R Y D E M A N D D3 0 16 7 , 0 1 8 10 5 , 8 4 1 2, 7 4 2 0 57 , 3 0 2 14 1 11 8 0 15 4 L I N E S - S E C O N D A R Y C U S T O ~ C3 0 93 , 1 7 5 80 , 7 0 8 5, 7 5 8 0 6, 1 7 0 0 0 0 15 5 S E R V I C E S CW 3 6 9 98 , 1 2 6 79 , 6 8 6 6, 0 7 1 30 4 7, 4 0 2 0 42 4 4, 2 3 2 15 6 M E T E R S CW 3 7 0 12 9 , 4 6 8 79 , 9 9 4 8, 8 1 4 5, 0 6 1 19 , 6 4 4 1 4, 5 2 5 10 , 7 3 9 15 7 S T R E E T L I G H T S DA 3 7 3 7, 3 7 7 0 0 25 0 0 1 0 15 8 I N S T A L L O N C U S T P R E M I S E S D A 3 7 1 4, 5 0 4 0 0 0 0 4, 5 0 0 4 0 15 9 16 0 C U S T O M E R A C C O U N T I N G 16 1 M E T E R R E A D I N G CW 9 0 2 0 0 0 0 0 0 0 0 16 2 C U S T O M E R A C C O U N T S CW 9 0 3 0 0 0 0 0 0 0 0 16 3 U N C O L L E C T I B L E S CW 9 0 4 0 0 0 0 0 0 0 0 16 4 M I S C C1 0 0 0 0 0 0 0 0 0 16 5 16 6 C O N S U M E R I N F O R M A T I O N 16 7 C U S T O M E R A S S I S T C1 0 0 0 0 0 0 0 0 0 16 8 S A L E S E X P E N S E C1 0 0 0 0 0 0 0 0 0 16 9 A D V E R T I S I N G C1 0 0 0 0 0 0 0 0 0 17 0 M I S C C1 0 0 0 0 0 0 0 0 0 17 1 17 2 M I S C E L L A N E O U S 17 3 D E M A N D D9 9 U 0 0 0 0 0 0 0 0 "' š : C 1 m 17 4 E N E R G Y E9 9 U 0 0 0 0 0 0 0 0 Il . I I x 17 5 C U S T O M E R C1 0 0 0 0 0 0 0 0 0 ~¡ ; l ß ~ 17 6 M I S C . R E V E N U E R0 2 3, 4 5 5 , 5 0 2 3, 1 8 2 , 1 0 9 96 , 2 2 7 47 4 89 , 5 9 5 7,3 1 3 41 76 , 9 4 0 C1 ~ Z ; : 17 7 F A C I L I T I E S C H A R G E R E V E N U I D A 4 5 4 6, 0 2 0 , 0 1 8 13 , 8 7 9 11 9 1, 5 7 3 , 6 7 8 0 67 , 9 8 1 3, 6 8 1 , 8 0 2 0 a. S ' ? ~ 17 8 R E T A I L S A L E S R E V E N U E 0 Ol = Õ = Õ w 17 9 C1 n . ¡ 18 0 T O T A L S 13 0 , 6 6 6 , 7 4 8 50 , 8 8 5 , 3 9 9 1, 4 8 1 , 1 6 2 4, 9 8 0 , 7 1 8 27 , 5 0 2 , 5 4 9 12 9 , 5 4 8 20 , 3 9 8 , 2 8 1 15 , 2 6 0 , 9 3 mi....I000 12 1 ID A H O P O W E R C O M P A N Y 12 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 12 3 tw E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 12 4 . . . S U M M A R Y O F O T H E R R E V E N U E S . . . Al l O C A n O N T O C L A S S E S 12 5 (I) (J ) (K ) (l ) (M ) (N ) (0 ) 12 6 F U N C T I O N AL L O C A T I O N TO T A L O T H E U N M E T E R E D MU N I C I P A L TR A F F I C SC SC SC SC 12 7 FA C T O R RE V E N U E S G E N S E R V I C E ST L I G H T CO N T R O L DO E / I N L JR S I M P L O T MI C R O N HO K U 12 8 P R O D U C T I O N (4 0 ) (4 1 ) (4 2 ) 12 9 DE M A N D - B a D1 0 B S 29 4 , 6 2 0 18 7 0 42 2, 2 7 3 1,9 5 8 5, 7 4 0 3, 9 5 0 13 0 DE M A N D - P e D1 0 P 16 4 , 6 9 5 11 0 0 25 1,3 3 6 1, 1 5 1 3, 3 7 4 2,3 2 1 13 1 DE M A N D - N c D1 0 B N S 56 5 , 9 1 9 56 2 44 2 12 1 9, 4 1 6 6, 1 4 2 15 , 5 6 1 22 , 1 3 7 13 2 EN E R G Y - P C E1 0 89 , 3 3 6 , 5 3 8 0 0 0 0 0 0 0 13 3 EN E R G Y - S u E1 0 S 29 , 2 2 8 , 5 4 2 26 , 8 8 5 37 , 8 1 4 5, 9 9 3 29 2 , 1 9 6 26 8 , 9 4 7 78 2 , 8 5 6 31 7 , 2 6 4 13 4 EN E R G Y - N o E1 0 N S 60 , 1 0 7 , 9 9 7 79 , 4 7 5 11 5 , 3 9 0 17 , 0 5 7 1, 1 6 8 , 1 1 3 87 4 , 5 0 1 2, 1 4 1 , 7 2 7 92 4 , 7 3 5 13 5 0 13 6 T R A N S M I S S I O 13 7 DE M A N D - P C 01 1 0 0 0 0 0 0 0 0 13 8 DE M A N D - T R 01 3 27 , 0 4 0 , 4 0 4 23 , 5 5 3 13 , 8 9 8 5, 1 1 8 36 7 , 2 9 2 25 4 , 5 0 6 66 9 , 3 4 1 81 9 , 6 9 9 13 9 DE M A N D - S L 01 5 0 0 0 0 0 0 0 0 14 0 DE M A N D - 0 1 1 D A 3 5 0 9 1, 0 7 8 0 0 0 0 0 0 0 14 1 0 14 2 D I S T R I B U T I O N 14 3 SU B S T A T I O N 02 0 29 0 , 3 7 6 34 1 55 1 40 0 0 0 0 14 4 SU B S T A T I O N D A 3 6 0 2 32 , 2 9 9 0 0 0 0 1, 8 4 8 21 , 1 3 7 9,2 3 2 14 5 LI N E S - P R I M , 02 0 1, 4 4 1 , 6 1 4 1,6 9 4 2, 7 3 4 19 9 0 0 0 0 14 6 LI N E S - P R I M , C2 0 80 4 , 2 4 0 3, 3 5 4 53 1 60 5 0 0 0 0 14 7 LI N E S - S E C C D A 3 6 4 7 40 , 9 4 1 0 0 0 0 3, 7 9 5 0 0 14 8 LI N E TR A N S . 05 0 81 , 0 2 0 95 15 4 11 0 0 0 0 14 9 LI N E TR A N S . C5 0 45 , 1 9 9 18 9 30 34 0 0 0 0 15 0 LI N E T R A N S . D A 3 6 8 31 , 5 1 8 0 0 0 0 1, 7 3 8 0 0 15 1 LI N E TR A N S , 06 0 33 4 , 4 9 3 44 3 71 6 52 0 0 0 0 15 2 LI N E TR A N S , C6 0 18 6 , 6 0 5 77 9 12 3 14 1 0 0 0 0 15 3 LI N E S - S E C C 03 0 16 7 , 0 1 8 32 0 51 7 38 0 0 0 0 15 4 LI N E S - S E C C C3 0 93 , 1 7 5 40 3 64 73 0 0 0 0 15 5 SE R V I C E S CW 3 6 9 98 , 1 2 6 0 0 0 0 6 0 0 15 6 ME T E R S CW 3 7 0 12 9 , 4 6 8 2 53 58 25 69 42 4 58 15 7 ST R E E T L 1 G t - D A 3 7 3 7, 3 7 7 0 7, 3 5 1 0 0 0 0 0 15 8 IN S T A L L O N ( D A 3 7 1 4, 5 0 4 0 0 0 0 0 0 0 15 9 16 0 C U S T O M E R A l 16 1 ME T E R R E A C C W 9 0 2 0 0 0 0 0 0 0 0 16 2 CU S T O M E R t C W 9 0 3 0 0 0 0 0 0 0 0 16 3 UN C O L L E C T I C W 9 0 4 0 0 0 0 0 0 0 0 16 4 MI S C C1 0 0 0 0 0 0 0 0 0 16 5 16 6 C O N S U M E R I N F O R M A T I O N 16 7 CU S T O M E R t C1 0 0 0 0 0 0 0 0 0 16 8 SA L E S E X P E l C1 0 0 0 0 0 0 0 0 0 16 9 AD V E R T I S I N ( C1 0 0 0 0 0 0 0 0 0 17 0 MI S C C1 0 0 0 0 0 0 0 0 0 17 1 17 2 M I S C E L L A N E C 17 3 DE M A N D D9 9 U 0 0 0 0 0 0 0 0 "0 s : ( ) m 17 4 EN E R G Y E9 9 U 0 0 0 0 0 0 0 0 Il . I I x 17 5 CU S T O M E R C1 0 0 0 0 0 0 0 0 0 ~h ; i ß ~ 17 6 RE V E N U E R0 2 3, 4 5 5 , 5 0 2 82 7 1, 0 4 8 92 6 0 0 0 0 ai ~ Z ; : 17 7 OT H E R DA 4 5 4 0 0 15 7 , 9 7 5 0 0 52 4 , 5 8 6 0 0 ~L 5 ' ~ ~ 17 8 SU B S T A T I O N 0 0 ai = t = t ~ 17 9 () n . ¡ 18 0 T O T A L S 13 0 , 6 6 6 , 7 4 8 13 9 , 2 2 0 33 9 , 3 9 2 30 , 5 3 3 1,8 4 0 , 6 5 2 1,9 3 9 , 2 4 7 3, 6 4 0 , 1 6 0 2, 0 9 9 , 3 9 6 m~..I000 BEFORE THE RECEIVED ioii Jut~ -I PH 2: 41 i (i t~t_ ~~:¡ () IDAHO PUBLIC UTILITIES COMMISS~ÖN3 CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 35 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 .. . R E V E N U E R E Q U I R E M E N T S U M M A R Y ' " TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) 6 SO U R C E S GE N S R V GE N S R V AR E A LG P O W E R I R R I G A T I O N 7 & N O T E S TO T A L RE S I D E N T I A L GE N S R V PR I M A R Y SE C O N D A R Y LI G H T I N G PR I M A R Y SE C O N D A R Y 8 (1 ) (7 ) (9 - P ) (9 - S ) (1 5 ) (1 9 - P ) (2 4 - S ) 9 10 TO T A L R A T E B A S E 2, 3 5 5 , 9 0 6 , 4 1 2 1, 0 6 5 , 0 3 6 , 1 2 0 38 , 2 3 5 , 0 8 3 58 , 2 3 4 , 1 6 0 47 9 , 0 8 9 , 3 8 4 1, 4 2 2 , 2 4 8 2 3 4 , 7 9 1 , 1 1 1 35 1 , 8 1 9 , 5 8 1 11 12 RE V E N U E S F R O M R A T E S 13 RE T A I L 81 2 , 1 6 6 , 1 9 1 37 9 , 4 2 5 , 4 2 5 14 , 3 6 0 , 8 0 2 18 , 4 9 2 , 9 4 9 17 0 , 5 9 6 , 7 9 7 1, 1 2 8 , 7 4 4 82 , 8 7 2 , 1 1 0 10 3 , 0 6 6 , 5 2 6 14 HO K U B L O C K 1 E N E R G Y R E V E N U E S E1 0 22 , 8 1 4 , 5 8 4 8, 5 7 6 , 7 4 8 25 4 , 4 4 7 66 3 , 8 7 9 5, 2 7 0 , 5 8 4 11 , 1 4 5 3, 3 6 9 , 1 7 0 2, 8 6 7 , 4 4 1 15 16 TO T A L S A L E S R E V E N U E S 83 4 , 9 8 0 , 7 7 5 38 8 , 0 0 2 , 1 7 3 14 , 6 1 5 , 2 4 9 19 , 1 5 6 , 8 2 8 17 5 , 8 6 7 , 3 8 1 1, 1 3 9 , 8 8 9 86 , 2 4 1 , 2 8 0 10 5 , 9 3 3 , 9 6 7 17 18 TO T A L O T H E R O P E R A T I N G R E V E N U E S 13 0 , 6 6 6 , 7 4 8 50 , 8 8 5 , 3 9 9 1, 4 8 1 , 1 6 2 4, 9 8 0 , 7 1 8 27 , 5 0 2 , 5 4 9 12 9 , 5 4 8 20 , 3 9 8 , 2 8 1 15 , 2 6 0 , 4 9 3 19 20 TO T A L R E V E N U E S 96 5 , 6 4 7 , 5 2 3 43 8 , 8 8 7 , 5 7 2 16 , 0 9 6 , 4 1 1 24 , 1 3 7 , 5 4 6 20 3 , 3 6 9 , 9 3 0 1, 2 6 9 , 4 3 8 10 6 , 6 3 9 , 5 6 1 12 1 , 1 9 4 , 4 6 0 21 22 OP E R A T I N G E X P E N S E S 23 WI T H O U T I N C T A X 82 3 , 7 0 6 , 1 5 3 36 5 , 3 8 1 , 3 3 8 14 , 0 6 1 , 7 7 4 21 , 0 6 1 , 8 9 2 16 8 , 5 6 8 , 5 7 1 78 4 , 1 5 6 93 , 4 6 1 , 2 3 7 10 7 , 2 8 6 , 5 7 1 24 25 OP E R A T I N G I N C O M E 26 BE F O R E I N C O M E T A X E S 14 1 , 9 4 1 , 3 7 0 73 , 5 0 6 , 2 3 3 2, 0 3 4 , 6 3 7 3, 0 7 5 , 6 5 4 34 , 8 0 1 , 3 5 9 48 5 , 2 8 2 13 , 1 7 8 , 3 2 4 13 , 9 0 7 , 8 8 9 27 28 TO T A L F E D E R A L I N C O M E T A X 2, 2 5 1 , 1 4 4 1, 0 1 7 , 6 7 6 36 , 5 3 5 55 , 6 4 5 45 7 , 7 8 5 1, 3 5 9 22 4 , 3 5 0 33 6 , 1 7 5 29 TO T A L S T A T E I N C O M E T A X 3, 8 5 7 , 5 9 8 1, 7 4 3 , 9 0 7 62 , 6 0 7 95 , 3 5 4 78 4 , 4 6 9 2, 3 2 9 38 4 , 4 5 1 57 6 , 0 7 5 30 31 TO T A L O P E R A T I N G E X P E N S E S 82 9 , 8 1 4 , 8 9 5 36 8 , 1 4 2 , 9 2 1 14 , 1 6 0 , 9 1 5 21 , 2 1 2 , 8 9 0 16 9 , 8 1 0 , 8 2 4 78 7 , 8 4 4 94 , 0 7 0 , 0 3 8 10 8 , 1 9 8 , 8 2 1 32 33 TO T A L O P E R A T I N G I N C O M E 13 5 , 8 3 2 , 6 2 8 70 , 7 4 4 , 6 5 0 1, 9 3 5 , 4 9 6 2, 9 2 4 , 6 5 6 33 , 5 5 9 , 1 0 5 48 1 , 5 9 4 12 , 5 6 9 , 5 2 3 12 , 9 9 5 , 6 3 9 34 35 AD D : I E R C O O P E R A T I N G I N C O M E E1 0 6, 3 2 3 , 2 1 8 2, 3 7 7 , 1 0 4 70 , 5 2 2 18 3 , 9 9 9 1, 4 6 0 , 7 7 8 3, 0 8 9 93 3 , 7 8 9 79 4 , 7 3 1 36 CO N S O L I D A T E D O P E R I N C O M E 14 2 , 1 5 5 , 8 4 6 73 , 1 2 1 , 7 5 5 2, 0 0 6 , 0 1 8 3, 1 0 8 , 6 5 5 35 , 0 1 9 , 8 8 4 48 4 , 6 8 3 13 , 5 0 3 , 3 1 2 13 , 7 9 0 , 3 7 0 37 38 RA T E S O F R E T U R N 6. 0 3 4 6. 8 6 6 5. 2 4 7 5. 3 3 8 7. 3 1 0 34 . 0 7 9 5. 7 5 1 3. 9 2 0 39 RA T E S O F R E T U R N - I N D E X 1. 0 0 0 1. 1 3 8 0. 8 6 9 0. 8 8 5 1. 2 1 1 5. 6 4 8 0. 9 5 3 0. 6 5 0 40 A V E R A G E M I L L S / K W H 65 . 6 4 75 . 7 2 96 . 4 2 46 . 0 0 55 , 2 1 17 2 . 0 1 40 . 6 1 61 . 3 6 41 42 RE V E N U E R E Q U I R E M E N T C A L C U L A T I O N 43 RA T E O F R E T U R N R E Q U I R E D 8. 1 7 0 8. 1 7 0 8. 1 7 0 8, 1 7 0 8, 1 7 0 8. 1 7 0 8. 1 7 0 8.1 7 0 44 45 RE Q U I R E D R E V E N U E 91 7 , 6 0 9 , 0 2 0 40 2 , 2 3 5 , 5 9 0 16 , 1 9 6 , 2 1 1 21 , 2 0 0 , 7 3 2 17 7 , 3 6 4 , 6 6 0 52 3 , 6 9 1 92 , 1 9 7 , 2 2 8 12 7 , 6 1 9 , 8 2 7 46 RE V E N U E D E F I C I E N C Y 82 , 6 2 8 , 2 4 5 22 , 8 1 0 , 1 6 5 1, 8 3 5 , 4 0 9 2, 7 0 7 , 7 8 3 6, 7 6 7 , 8 6 3 (6 0 5 , 0 5 3 ) 9, 3 2 5 , 1 1 8 24 , 5 5 3 , 3 0 1 47 PE R C E N T C H A N G E R E Q U I R E D 9. 9 0 % 6. 0 1 % 12 . 7 8 % 14 . 6 4 % 3, 9 7 % -5 3 . 6 0 % 11 . 2 5 % 23 . 8 2 % 48 RE T U R N A T C L A I M E D R O R 19 2 , 4 7 7 , 5 5 4 87 , 0 1 3 , 4 5 1 3, 1 2 3 , 8 0 6 4, 7 5 7 , 7 3 1 39 , 1 4 1 , 6 0 3 11 6 , 1 9 8 19 , 1 8 2 , 4 3 4 28 , 7 4 3 , 6 6 0 49 EA R N I N G S D E F I C I E N C Y 50 , 3 2 1 , 7 0 8 13 , 8 9 1 , 6 9 6 1, 1 1 7 , 7 8 9 1, 6 4 9 , 0 7 6 4, 1 2 1 , 7 1 9 (3 6 8 , 4 8 5 ) 5, 6 7 9 , 1 2 2 14 , 9 5 3 , 2 9 0 50 51 RE V E N U E R E Q U I R E M E N T F O R R A T E D E S I G N 52 TO T A L I D A H O S A L E S R E V E N U E S 83 4 , 9 8 0 , 7 7 5 38 8 , 0 0 2 , 1 7 3 14 , 6 1 5 , 2 4 9 19 , 1 5 6 , 8 2 8 17 5 , 8 6 7 , 3 8 1 1, 1 3 9 , 8 8 9 86 , 2 4 1 , 2 8 0 10 5 , 9 3 3 , 9 6 7 53 54 RE Q U E S T E D C H A N G E I N R E V E N U E ( % ) 9. 9 0 % 6. 0 1 % 12 . 7 8 % 14 , 6 4 % 3. 9 7 % -5 3 . 6 0 % 11 . 2 5 % 23 . 8 2 % 55 "t š : ( ) m 56 RE T A I L S A L E S R E V E N U E R E Q D ( E X C L H O K U B L O C K 1 E N E R G Y ) 89 4 , 7 9 4 , 4 3 6 40 2 , 2 3 5 , 5 9 0 16 , 1 9 6 , 2 1 1 21 , 2 0 0 , 7 3 2 17 7 , 3 6 4 , 6 6 0 52 3 , 6 9 1 92 , 1 9 7 , 2 2 8 12 7 , 6 1 9 , 8 2 7 Il . I I X 57 HO K U B L O C K 1 E N E R G Y R E V E N U E S 22 , 8 1 4 , 5 8 4 0 0 0 0 0 0 0 ~i ; g ¡ ~ 58 TO T A L R E Q U I R E D R E V E N U E 91 7 , 6 0 9 , 0 2 0 40 2 , 2 3 5 , 5 9 0 16 , 1 9 6 , 2 1 1 21 , 2 0 0 , 7 3 2 17 7 , 3 6 4 , 6 6 0 52 3 , 6 9 1 92 , 1 9 7 , 2 2 8 12 7 , 6 1 9 , 8 2 7 .. * z ; : 59 0- ' 0 Z 60 RA T E O F R E T U R N A T R E Q U I R E D R E V E N U E 8, 1 7 0 8. 1 7 0 8. 1 7 0 8. 1 7 0 8. 1 7 0 8,1 7 0 8. 1 7 0 8. 1 7 0 __ : : . 0 61 RE Q U E S T E D A V E R A G E M I L L S / K W H 67 . 9 8 80 . 2 8 10 8 . 7 4 52 . 7 3 57 . 4 0 79 . 8 1 45 . 1 8 75 , 9 7 I\ = e = e W 62 () 0 ( J 63 A C T U A L R A T E O F R E T U R N ( S A L E S R E V E N U E O N L Y ) 0. 2 2 1. 0 6 0, 5 2 -4 . 6 7 0. 1 6 23 . 9 7 -4 . 7 7 -1 . 4 6 mi 64 RE Q U E S T E D R A T E O F R E T U R N ( S A L E S R E V E N U E O N L Y ) 3. 7 3 3, 2 0 5, 3 2 -0 . 0 2 1. 5 8 -1 8 . 5 7 -0 . 8 0 5. 5 2 ....i 'N o t e : T h e r e q u e s t e d c h a n g e i n r e v e n u e f o r H o k u ( C o l u m n 0 , R o w 5 4 ) d o e s n o t r e f l e c t c o s t s o r r e v e n u e s a s s o c i a t e d w i t h f i r s t b l o c k e n e r g y s a l e s . 000 1 ID A H O P O W E R C O M P A N Y 2 CL A S S C O S T O F S E R V I C E S T U D Y 3 " " " R E V E N U E R E Q U I R E M E N T S U M M A R Y " " " TW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 5 (I ) (J ) (K ) (l ) (M ) (N ) (0 ) 6 SO U R C E S UN M E T E R E D M U N I C I P A L TR A F F I C SC SC SC SC 7 & N O T E S TO T A L GE N S E R V I C E ST L I G H T CO N T R O L DO E / l N l JR S I M P l O T MI C R O N HO K U 8 (4 0 ) (4 1 ) (4 2 ) 9 10 T O T A L R A T E B A S E 2, 3 5 5 , 9 0 6 , 4 1 2 2, 9 5 9 , 9 6 0 3, 4 8 5 , 4 1 4 57 3 , 7 1 2 21 , 2 7 8 , 9 3 2 18 , 8 2 3 , 6 4 1 43 , 6 2 5 , 7 1 3 36 , 5 3 1 , 3 5 5 11 12 R E V E N U E S F R O M R A T E S 0 13 RE T A i l 81 2 , 1 6 6 , 1 9 1 1, 0 6 2 , 1 1 6 2, 7 8 6 , 7 4 8 16 0 , 1 9 1 7, 6 6 1 , 3 8 4 5, 8 9 2 , 2 9 8 16 , 1 8 6 , 3 3 4 8, 4 7 3 , 7 6 7 14 HO K U B L O C K 1 E N E R G Y R E V E N U E S 22 , 8 1 4 , 5 8 4 27 , 1 6 2 39 , 1 2 5 5, 8 8 6 37 2 , 9 3 1 29 2 , 0 1 2 74 6 , 8 7 4 31 7 , 1 7 9 15 16 T O T A L S A L E S R E V E N U E S 83 4 , 9 8 0 , 7 7 5 1, 0 8 9 , 2 7 8 2, 8 2 5 , 8 7 3 16 6 , 0 7 7 8, 0 3 4 , 3 1 5 6, 1 8 4 , 3 1 0 16 , 9 3 3 , 2 0 8 8, 7 9 0 , 9 4 6 17 18 T O T A L O T H E R O P E R A T I N G R E V E N U E S 13 0 , 6 6 6 , 7 4 8 13 9 , 2 2 0 33 9 , 3 9 2 30 , 5 3 3 1, 8 4 0 , 6 5 2 1, 9 3 9 , 2 4 7 3, 6 4 0 , 1 6 0 2, 0 9 9 , 3 9 6 19 20 T O T A L R E V E N U E S 96 5 , 6 4 7 , 5 2 3 1, 2 2 8 , 4 9 8 3, 1 6 5 , 2 6 5 19 6 , 6 1 0 9,8 7 4 , 9 6 6 8, 1 2 3 , 5 5 7 20 , 5 7 3 , 3 6 8 10 , 8 9 0 , 3 4 2 21 22 O P E R A T I N G E X P E N S E S 0 23 WI T H O U T I N C T A X 82 3 , 7 0 6 , 1 5 3 1, 0 3 5 , 0 5 3 2, 4 6 8 , 6 2 7 22 2 , 0 7 6 9,4 1 7 , 3 7 6 7, 4 6 1 , 1 5 8 19 , 6 8 6 , 8 1 8 12 , 8 0 9 , 5 0 7 24 0 25 O P E R A T I N G I N C O M E 0 26 BE F O R E I N C O M E T A X E S 14 1 , 9 4 1 , 3 7 0 19 3 , 4 4 5 69 6 , 6 3 7 (2 5 , 4 6 5 ) 45 7 , 5 9 1 66 2 , 3 9 9 88 6 , 5 4 9 (1 , 9 1 9 , 1 6 5 ) 27 28 T O T A L F E D E R A L IN C O M E T A X 2, 2 5 1 , 1 4 4 2, 8 2 8 3, 3 3 0 54 8 20 , 3 3 3 17 , 9 8 7 41 , 6 8 6 34 , 9 0 7 29 T O T A L S T A T E I N C O M E T A X 3, 8 5 7 , 5 9 8 4, 8 4 7 5, 7 0 7 93 9 34 , 8 4 2 30 , 8 2 2 71 , 4 3 3 59 , 8 1 7 30 31 T O T A L O P E R A T I N G E X P E N S E S 82 9 , 8 1 4 , 8 9 5 1, 0 4 2 , 7 2 8 2, 4 7 7 , 6 6 5 22 3 , 5 6 3 9, 4 7 2 , 5 5 1 7,5 0 9 , 9 6 7 19 , 7 9 9 , 9 3 7 12 , 9 0 4 , 2 3 1 32 33 T O T A L O P E R A T I N G I N C O M E 13 5 , 8 3 2 , 6 2 8 18 5 , 7 7 0 68 7 , 6 0 0 (2 6 , 9 5 3 ) 40 2 , 4 1 5 61 3 , 5 9 0 77 3 , 4 3 0 (2 , 0 1 3 , 8 8 9 ) 34 0 35 AD D : I E R C O O P E R A T I N G I N C O M E E1 0 6, 3 2 3 , 2 1 8 7, 5 2 8 10 , 8 4 4 1, 6 3 1 10 3 , 3 6 0 80 , 9 3 3 20 7 , 0 0 1 67 , 9 0 8 36 C O N S O L I D A T E D O P E R I N C O M E 14 2 , 1 5 5 , 8 4 6 19 3 , 2 9 8 69 8 , 4 4 4 (2 5 , 3 2 1 ) 50 5 , 7 7 6 69 4 , 5 2 3 98 0 , 4 3 1 (1 , 9 2 5 , 9 8 1 ) 37 38 R A T E S O F R E T U R N 6. 0 3 4 6. 5 3 0 20 . 0 3 9 -4 . 4 1 4 2. 3 7 7 3.6 9 0 2. 2 4 7 -5 , 2 7 2 39 R A T E S O F R E T U R N - I N D E X 1. 0 0 0 1, 0 8 2 3. 3 2 1 -0 , 7 3 1 0. 3 9 4 0. 6 1 1 0. 3 7 2 -0 , 8 7 4 40 A V E R A G E M i l l S / K W H 65 . 6 4 4 66 . 3 8 12 1 . 0 6 46 . 0 7 32 . 5 9 32 . 6 0 34 . 8 4 42 , 9 9 41 42 R E V E N U E R E Q U I R E M E N T C A L C U L A T I O N 43 R A T E O F R E T U R N R E Q U I R E D 8. 1 7 0 8. 1 7 0 8. 1 7 0 8, 1 7 0 8. 1 7 0 8, 1 7 0 8. 1 7 0 8.1 7 0 44 45 R E Q U I R E D R E V E N U E 91 7 , 6 0 9 , 0 2 0 1, 1 4 1 , 8 0 4 2, 1 0 7 , 4 7 7 27 8 , 7 3 3 9, 6 8 5 , 4 9 9 7, 2 7 7 , 1 0 9 20 , 4 2 8 , 9 1 6 16 , 5 3 6 , 9 6 0 46 R E V E N U E D E F I C I E N C Y 82 , 6 2 8 , 2 4 5 79 , 6 8 8 (6 7 9 , 2 7 1 ) 11 8 , 5 4 2 2, 0 2 4 , 1 1 5 1, 3 8 4 , 8 1 1 4, 2 4 2 , 5 8 2 8, 0 6 3 , 1 9 2 47 P E R C E N T C H A N G E R E Q U I R E D 9, 9 0 % 7. 5 0 % -2 4 , 3 8 % 74 . 0 0 % 26 . 4 2 % 23 . 5 0 % 26 . 2 1 % 95 . 1 5 % 48 R E T U R N A T C L A I M E D R O R 19 2 , 4 7 7 , 5 5 4 24 1 , 8 2 9 28 4 , 7 5 8 46 , 8 7 2 1, 7 3 8 , 4 8 9 1, 5 3 7 , 8 9 1 3, 5 6 4 , 2 2 1 2, 9 8 4 , 6 1 2 49 E A R N I N G S D E F I C I E N C Y 50 , 3 2 1 , 7 0 8 48 , 5 3 1 (4 1 3 , 6 8 5 ) 72 , 1 9 4 1, 2 3 2 , 7 1 3 84 3 , 3 6 8 2, 5 8 3 , 7 8 9 4, 9 1 0 , 5 9 2 50 51 R E V E N U E R E Q U I R E M E N T F O R R A T E D E S I G N 52 T O T A L I D A H O S A L E S R E V E N U E S 83 4 , 9 8 0 , 7 7 5 1, 0 8 9 , 2 7 8 2, 8 2 5 , 8 7 3 16 6 , 0 7 7 8, 0 3 4 , 3 1 5 6, 1 8 4 , 3 1 0 16 , 9 3 3 , 2 0 8 8, 7 9 0 , 9 4 6 53 54 R E Q U E S T E D C H A N G E I N R E V E N U E ( % ) 9. 9 0 % 7, 5 0 % -2 4 . 3 8 % 74 . 0 0 % 26 . 4 2 % 23 . 5 0 % 26 . 2 1 % 95 . 1 5 % 55 "' š : o m 56 R E T A i l S A L E S R E V E N U E R E Q D ( E X C l H O K U B L O C K 1 E N E R G Y ) 89 4 , 7 9 4 , 4 3 6 1, 1 4 1 , 8 0 4 2, 1 0 7 , 4 7 7 27 8 , 7 3 3 9, 6 8 5 , 4 9 9 7,2 7 7 , 1 0 9 20 , 4 2 8 , 9 1 6 16 , 5 3 6 , 9 6 0 D1 ' D I x 57 H O K U B L O C K 1 E N E R G Y R E V E N U E S 22 , 8 1 4 , 5 8 4 0 0 0 0 0 0 22 , 8 1 4 , 5 8 4 ~ i ; m ~ 58 TO T A L R E Q U I R E D R E V E N U E 91 7 , 6 0 9 , 0 2 0 1, 1 4 1 , 8 0 4 2, 1 0 7 , 4 7 7 27 8 , 7 3 3 9, 6 8 5 , 4 9 9 7,2 7 7 , 1 0 9 20 , 4 2 8 , 9 1 6 39 , 3 5 1 , 5 4 4 "' ~ Z ; : 59 o _ . 0 Z 60 R A T E O F R E T U R N A T R E Q U I R E D R E V E N U E 8. 1 7 0 8. 1 7 0 8. 1 7 0 8. 1 7 0 8. 1 7 0 8. 1 7 0 8. 1 7 0 8.1 7 0 _. j . 0 61 R E Q U E S T E D A V E R A G E M i l l S / K W H 67 . 9 8 71 . 3 6 91 , 5 5 80 . 1 6 41 . 2 0 40 . 2 6 43 . 9 7 83 , 9 0 '" = t = t ~ 62 0' . U 1 63 A C T U A L R A T E O F R E T U R N ( S A L E S R E V E N U E O N L Y ) 0. 2 2 0, 6 6 8.8 7 -1 1 , 0 5 -8 . 5 1 -8 . 5 9 -8 . 2 8 -1 2 . 1 3 mi 64 R E Q U E S T E D R A T E O F R E T U R N ( S A L E S R E V E N U E O N L Y ) 3. 7 3 3. 3 5 -1 0 . 6 2 9.6 2 1, 0 0 -1 . 2 4 1. 4 4 9. 9 4 ....i "N o t e : T h e r e q u e s t e d c h a n g e i n r e v e n u e f o r H o k u ( C o l u m n 0 , R o w 5 4 ) d o e s n o t r e f l e c t c o s t s o r r e v e n u e s a s s o c i a t e d w i t h f i r s t b l o c k e n e r g y s a l e s . 000 BEFORE THE RECEIVED 2011 JUN -I PM 2: 41 IDAHO PUBLIC UTILITIES COMMIS~¡8~P CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 36 1 ID A H O P O W E R C O M P A N Y 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 3 . . . R E S I D E N T I A L S E R V I C E - S C H E D U L E 1 . . . lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 4 UN I T CO S T S 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I) 6 F U N C T I O N RE T U R N ~ OP E R A T I N G RE V E N U E RE V E N U E BI L L I N G U N I T c o s n SU M M E R N O N - S U M M E F SE R V I C E 7 6.8 6 6 % EX P E N S E S DE F I C I E N C Y R E Q U I R E M E N l UN I T S ($ / E A C H ) ($ / K W H ) ($ / K W H ) ($ / C U S T / M O ) 8 P R O D U C T I O N 9 DE M A N D - B a s e - l o a d S u m m e r 2,9 4 0 , 3 0 8 18 , 6 0 8 , 4 2 3 55 8 , 6 0 1 22 , 3 5 2 , 8 4 2 1, 2 1 7 , 4 9 1 , 2 8 7 0.0 1 8 3 6 0. 0 1 8 3 6 0 10 DE M A N D - P e a k 3, 7 6 8 , 8 1 5 17 , 2 2 9 , 0 6 5 71 6 , 0 0 1 22 , 1 0 7 , 0 7 4 1, 2 1 7 , 4 9 1 , 2 8 7 0.0 1 8 1 6 0. 0 1 8 1 6 11 DE M A N D - B a s e - l o a d N o n - S u m m e r 6,6 6 1 , 8 9 0 42 , 1 6 1 , 3 2 7 1, 2 6 5 , 6 2 8 50 , 6 4 5 , 1 0 2 3,7 9 3 , 1 8 5 , 3 2 3 0.0 1 3 3 5 0.0 1 3 3 5 12 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 5,0 1 0 , 6 7 6 , 6 1 0 0,0 0 0 0 0 13 EN E R G Y - S u m m e r 3,1 3 2 , 8 2 8 35 , 0 3 9 , 4 1 0 59 5 , 1 7 6 28 , 1 1 3 , 4 6 2 1, 2 1 7 , 4 9 1 , 2 8 7 0.0 2 3 0 9 0. 0 2 3 0 9 14 EN E R G Y - N o n - S u m m e r 9,5 1 0 , 3 7 6 10 6 , 3 6 9 , 6 8 7 1, 8 0 6 , 7 8 4 85 , 3 4 4 , 4 7 9 3, 7 9 3 , 1 8 5 , 3 2 3 0.0 2 2 5 0 0. 0 2 2 5 0 15 EN E R G Y - A N N U A L 0 0. 0 3 7 2 16 T R A N S M I S S I O N 0 17 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0.0 0 0 0 0 18 DE M A N D . T R A N S M I S S I O N 16 , 7 7 3 , 4 4 3 32 , 0 2 9 , 1 6 6 3, 1 8 6 , 6 2 4 42 , 4 2 7 , 8 7 5 5, 0 1 0 , 6 7 6 , 6 1 0 0.0 0 8 4 7 0. 0 0 8 4 7 0, 0 0 8 4 7 19 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0. 0 0 0 0 0 20 DE M A N D - D I R E C T 0 0 0 0 0 0, 0 0 0 0 0 21 22 D I S T R I B U T I O N 0 23 SU B S T A T I O N S - G E N E R A L 4, 7 6 8 , 2 6 4 8, 8 4 4 , 9 7 5 90 5 , 8 8 0 14 , 9 8 8 , 0 3 9 5, 0 1 0 , 6 7 6 , 6 1 0 0. 0 0 2 9 9 0. 0 0 2 9 9 0. 0 0 2 9 9 24 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 25 LI N E S - P R I M A R Y D E M A N D 4, 5 4 9 , 5 6 0 13 , 7 8 2 , 6 5 3 86 4 , 3 2 7 19 , 1 9 2 , 0 4 5 5, 0 1 0 , 6 7 6 , 6 1 0 0. 0 0 3 8 3 0. 0 0 3 8 3 0. 0 0 3 8 3 26 LI N E S - P R I M A R Y C U S T O M E R 5, 4 6 4 , 4 1 3 16 , 5 5 4 , 1 5 3 1, 0 3 8 , 1 3 1 23 , 0 5 1 , 2 9 8 4, 7 6 8 , 8 4 1 4. 8 3 3 7 3 4. 8 3 3 7 3 27 LI N E S - S E C O N D A R Y D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 28 LI N E T R A N S - P R I M A R Y D E M A N D 79 6 , 3 8 5 1, 0 9 7 , 7 1 4 15 1 , 2 9 8 2, 1 1 1 , 0 9 1 5, 0 1 0 , 6 7 6 , 6 1 0 0. 0 0 0 4 2 0. 0 0 0 4 2 0. 0 0 0 4 2 29 LI N E T R A N S - P R I M A R Y C U S T 95 6 , 5 2 7 1, 3 1 8 , 4 4 9 18 1 , 7 2 1 2, 5 3 5 , 6 0 2 4, 7 6 8 , 8 4 1 0. 5 3 1 7 0 0. 5 3 1 7 0 30 LI N E T R A N S . S E C O N D D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 31 LI N E T R A N S - S E C O N D D E M A N D 3, 7 1 0 , 6 8 2 5, 1 1 4 , 6 9 7 70 4 , 9 5 7 9, 8 3 6 , 4 3 4 5, 0 1 0 , 6 7 6 , 6 1 0 0. 0 0 1 9 6 0. 0 0 1 9 6 0. 0 0 1 9 6 32 LI N E T R A N S - S E C O N D C U S T O M E R 3, 9 5 1 , 4 9 6 5, 4 4 6 , 6 2 8 75 0 , 7 0 7 10 , 4 7 4 , 7 9 4 4, 7 6 8 , 8 4 1 2. 1 9 6 5 1 2. 1 9 6 5 1 33 LI N E S - S E C O N D A R Y D E M A N D 1,4 1 9 , 6 1 8 2,7 6 7 , 2 4 1 26 9 , 6 9 9 4, 5 2 3 , 8 6 5 5, 0 1 0 , 6 7 6 , 6 1 0 0. 0 0 0 9 0 0. 0 0 0 9 0 0. 0 0 0 9 0 34 LI N E S - S E C O N D A R Y C U S T O M E R 1, 0 8 2 , 5 2 1 2, 1 1 0 , 1 4 3 20 5 , 6 5 8 3, 4 4 9 , 6 4 6 4, 7 6 8 , 8 4 1 0. 7 2 3 3 7 0. 7 2 3 3 7 35 SE R V I C E S 97 7 , 0 8 7 1, 6 6 6 , 4 3 2 18 5 , 6 2 7 2, 8 6 8 , 6 3 3 4, 7 6 8 , 8 4 1 0. 6 0 1 5 4 0. 6 0 1 5 4 36 ME T E R S 2, 6 5 5 , 2 1 9 18 , 6 2 2 , 8 3 7 50 4 , 4 3 9 22 , 0 2 6 , 3 5 2 4, 7 6 8 , 8 4 1 4. 6 1 8 8 1 4. 6 1 8 8 1 37 ST R E E T L I G H T S 0 0 0 0 0 0. 0 0 0 0 0 38 IN S T A L L O N C U S T P R E M I S E S 0 2, 7 4 0 , 9 9 5 0 2, 7 4 0 , 9 9 5 4, 7 6 8 , 8 4 1 0. 5 7 4 7 7 0, 5 7 4 7 7 39 40 C U S T O M E R A C C O U N T I N G 0 41 ME T E R R E A D I N G 2, 1 6 7 3, 9 9 8 , 9 4 2 41 2 4, 0 0 1 , 7 8 5 4, 7 6 8 , 8 4 1 0. 8 3 9 1 5 0, 8 3 9 1 5 42 CU S T O M E R A C C O U N T S 7, 5 4 3 19 , 5 5 7 , 6 1 3 1,4 3 3 19 , 5 6 7 , 5 0 9 4, 7 6 8 , 8 4 1 4, 1 0 3 2 0 4, 1 0 3 2 0 43 UN CO L L E C T I B L E S 0 4, 0 1 7 , 2 8 3 0 4, 0 1 7 , 2 8 3 4, 7 6 8 , 8 4 1 0. 8 4 2 4 0 0. 8 4 2 4 0 44 MI S C 0 0 0 0 4, 7 6 8 , 8 4 1 0. 0 0 0 0 0 45 46 C O N S U M E R I N F O R M A T I O N 0 47 CU S T O M E R A S S I S T 3, 3 7 0 8, 2 9 7 , 7 4 7 64 0 8, 3 0 2 , 1 6 7 4,7 6 8 , 8 4 1 1.7 4 0 9 2 1.7 4 0 9 2 48 SA L E S E X P E N S E 0 0 0 0 4,7 6 8 , 8 4 1 0. 0 0 0 0 0 49 AD V E R T I S I N G 0 0 0 0 4,7 6 8 , 8 4 1 0.0 0 0 0 0 50 MI S C 0 0 0 0 4,7 6 8 , 8 4 1 0, 0 0 0 0 0 51 52 M I S C E L L A N E O U S 0 53 DE M A N D 0 0 0 0 0 0.0 0 0 0 0 54 EN E R G Y 0 72 0 , 9 9 9 0 72 0 , 9 9 9 5,0 1 0 , 6 7 6 , 6 1 0 0.0 0 0 1 4 0.0 0 0 1 4 4 0. 0 0 1 4 4 55 CU S T O M E R 0 0 0 0 4,7 6 8 , 8 4 1 0,0 0 0 0 0 56 RE V E N U E 0 0 0 (3 , 1 8 2 , 1 0 9 ) 4,7 6 8 , 8 4 1 (0 . 6 6 7 2 7 ) (0 , 6 6 7 3 ) ~7 O T H E R 0 46 , 7 4 9 0 32 , 8 7 1 4,7 6 8 , 8 4 1 0,0 0 6 8 9 0, 0 0 6 9 ~ ~ ~ 8 S U B S T A T I O N C I A C (1 0 , 7 7 6 ) (4 0 7 ) (2 , 0 4 7 ) (1 4 , 5 4 5 ) 4,7 6 8 , 8 4 1 (0 . 0 0 3 0 5 ) (0 . 0 0 3 0 ) 10 r U l ~ 9 CD I I C D 73 , 1 2 1 , 7 5 5 .. ~ Z ; : 0 T O T A L S 36 8 , 1 4 2 , 9 2 1 13 , 8 9 1 , 6 9 6 40 2 , 2 3 5 , 5 9 0 0.0 7 8 3 2 9 0. 0 5 4 5 7 1 20 . 9 4 2 6 7 0- ' 0 Z _. : 1 . 0 Q) = t = t ~ () n Q ) m~..I000 wÔ ..0 0 o on '"CD 0"'0 C"míñãì '" u ~N ..ui V on ~..~vv 0 '" C" ui '"0 '".. on V ì:..C"v ~ 000..ui~51-..N N C; lò ~"'0'""'O~00::a:~0 18 on o~~ci q ~'"0 C"1'0"'d ~ ~ ci -e.e.00w u ll d N 0 ,.(/-'"~tl~V C"on C"ui '"Qõ N V ui:: i:00 V on ..V C"CD V C"~00 0 N C"0 0 0 0 on~::~N ..0 0 0 0 0i: ::~'"0 0 0 0 0 0 0 on~(/-0 0 0 d d d d d 0 0, ..d d d d dZ~°z a:~C" on C"on C"ui '"~'"~~on CD 00 on ..V C"00 00 C"w i:00..C"0 '"C"0 0 0 0 V&:: ~"'N C"..0 0 0 0 on00'"0 0 0 0 0 0 0 ui~::_0 0 d d d d d 0 0::..ci ci d d d d..(/~ )- ..Ci;~-i.CÐ co 0 CC-.e 0(000 ~g~~g~~g§!~~~;g~omoo MOOO o e 0 iñíñCD~ .:COr-NOMCOU)0000 t: ~~ g 0000 O__OCDMCD° i:NN__OMN..0..00 ..000 00 0 Ne.. 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CD m 0 __ N ("~ L( fD I" CD m 0fD fD co CD CD CD CD CD CD .. ,. ,. ,. ,. ,. .. .. .. ,. co co IX co co CD CD co co co m m CD m m m m m CD m ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ :: ~li No. 36 Case No. IPC-E-11-08 M. Larkin, IPC Page 2 of6 18 1 ID A H O P O W E R C O M P A N Y 18 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 18 3 * * * L A R G E G E N E R A L S E R V I C E . S C H E D U L E 9 S E C O N D A R Y * * * lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 18 4 UN I T CO S T S 18 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) (J ) (K ) (L ) 18 6 F U N C T I O N RE T U R N ~ OP E R A T I N G RE V E N U E RE V E N U E BI L L I N G UN I T C O S n SU M M E R N O N - S U M M E F SU M M E R NO N - S U M M E R S E R V I C E BA S I C 18 7 7. 3 1 % EX P E N S E S D E F I C I E N C Y R E Q U I R E M E N l UN I T S ($ / E A C H ) ($ / K W ) ($ I K W ) ($ / K W H ) ($ / K W H ) ($ / C U S T / M O ) ($ / K W ) 18 8 P R O D U C T I O N 18 9 DE M A N D - B a s e - l o a d S u m m e r 1, 4 8 0 , 1 2 8 8,7 9 8 , 3 2 6 17 4 , 2 0 6 10 , 5 1 1 , 0 1 9 2, 7 1 1 , 6 2 9 3. 8 7 6 2 7 3.8 7 6 2 7 19 0 DE M A N D - P e a k 1, 8 9 7 , 1 9 1 8,1 4 6 , 1 4 6 22 3 , 2 9 3 10 , 3 7 8 , 5 5 2 2, 7 1 1 , 6 2 9 3. 8 2 7 4 2 3.8 2 7 4 2 19 1 DE M A N D " B a s e - l o a d N o n - S u m m e r 3, 7 4 9 , 2 6 5 22 , 2 8 6 , 7 6 5 44 1 , 2 7 5 26 , 6 2 5 , 1 3 4 7, 4 0 3 , 6 3 7 3. 5 9 6 2 2 3. 5 9 6 2 2 19 2 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 3, 0 9 0 , 0 9 6 , 5 1 4 0. 0 0 0 0 0 19 3 EN E R G Y - S u m m e r 2, 2 6 3 , 2 2 3 23 , 7 7 5 , 6 1 1 26 6 , 3 7 4 18 , 9 8 7 , 8 2 5 83 0 , 6 0 8 , 2 4 8 0. 0 2 2 8 6 0. 0 2 2 8 6 0 19 4 EN E R G Y - N o n - S u m m e r 6,0 0 8 , 7 5 0 63 , 1 2 3 , 1 1 9 70 7 , 2 0 9 50 , 4 1 1 , 7 7 3 2,2 5 9 , 4 8 8 , 2 6 6 0.0 2 2 3 1 0. 0 2 2 3 1 1 19 5 EN E R G Y - A N N U A L 0 0. 0 2 2 4 6 19 6 T R A N S M I S S I O N 0 19 7 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0. 0 0 0 0 0 19 8 DE M A N D - T R A N S M I S S I O N 9, 1 3 4 , 8 7 8 16 , 3 8 3 , 6 3 7 1, 0 7 5 , 1 4 4 21 , 3 4 6 , 5 7 3 10 , 1 1 5 , 2 6 6 2. 1 1 0 3 3 2. 1 1 0 3 3 2.1 1 0 3 3 19 9 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0,0 0 0 0 0 20 0 DE M A N D - D I R E C T 0 0 0 0 0 0.0 0 0 0 0 20 1 20 2 D I S T R I B U T I O N 0 20 3 SU B S T A T I O N S - G E N E R A L 2,7 4 8 , 4 9 4 4, 7 8 8 , 6 5 3 32 3 , 4 8 8 8,0 0 7 , 3 1 3 13 , 2 0 7 , 8 2 1 0.6 0 6 2 6 0. 6 0 6 2 6 20 4 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 0.0 0 0 0 0 20 5 LI N E S - P R I M A R Y D E M A N D 2,6 2 2 , 4 1 9 7, 4 6 1 , 9 0 3 30 8 , 6 5 0 10 , 2 8 8 , 2 7 1 13 , 2 0 7 , 8 2 1 0.7 7 8 9 5 0. 7 7 8 9 5 20 6 LI N E S - P R I M A R Y C U S T O M E R 44 4 , 7 6 3 1,2 6 5 , 5 4 2 52 , 3 4 7 1, 7 4 4 , 8 9 6 36 4 , 5 7 1 4.7 8 6 1 6 4. 7 8 6 1 6 20 7 LIN E S - S E C O N D A R Y D I R E C T 0 0 0 0 0 0.0 0 0 0 0 20 8 LI N E T R A N S - P R I M A R Y D E M A N D 45 9 , 0 4 6 59 4 , 3 0 0 54 , 0 2 8 1, 1 2 5 , 0 3 9 13 , 2 0 7 , 8 2 1 0. O a 5 1 8 0.0 8 5 1 8 20 9 LI N E T R A N S - P R I M A R Y C U S T 77 , 8 5 4 10 0 , 7 9 4 9,1 6 3 19 0 , 8 0 7 36 4 , 5 7 1 0.5 2 3 3 7 0. 5 2 3 3 7 21 0 LI N E T R A N S - S E C O N D D I R E C T 0 0 0 0 0 0,0 0 0 0 0 21 1 LI N E T R A N S - S E C O N D D E M A N D 2, 1 3 8 , 8 8 0 2, 7 6 9 , 0 8 7 25 1 , 7 3 9 5, 2 4 2 , 0 1 7 13 , 2 0 7 , 8 2 1 0.3 9 6 8 9 0,3 9 6 8 9 21 2 LI N E T R A N S - S E C O N D C U S T O M E R 32 1 , 6 2 3 41 6 , 3 8 7 37 , 8 5 4 78 8 , 2 4 1 36 4 , 5 7 1 2.1 6 2 1 0 2. 1 6 2 1 0 21 3 LIN E S . S E C O N D A R Y D E M A N D 81 8 , 2 8 4 1,4 9 8 , 1 7 9 96 , 3 0 9 2, 4 1 7 , 3 0 1 13 , 2 0 7 , 8 2 1 0.1 8 3 0 2 0.1 8 3 0 2 21 4 LI N E S - S E C O N D A R Y C U S T O M E R 88 , 1 0 9 16 1 , 3 1 8 10 , 3 7 0 26 0 , 2 8 5 36 4 , 5 7 1 0,7 1 3 9 5 0. 7 1 3 9 5 21 5 SE R V I C E S 96 , 6 2 8 15 4 , 7 9 0 11 , 3 7 3 26 2 , 6 9 1 36 4 , 5 7 1 0,7 2 0 5 5 0. 7 2 0 5 5 21 6 ME T E R S 69 4 , 2 1 9 4, 5 7 3 , 2 6 3 81 , 7 0 7 5, 3 8 2 , 0 0 1 36 4 , 5 7 1 14 . 7 6 2 5 4 14 . 7 6 2 5 4 21 7 ST R E E T L I G H T S 0 0 0 0 0 0.0 0 0 0 0 0. 0 0 0 0 0 21 8 IN S T A L L O N C U S T P R E M I S E S 0 20 9 , 5 4 6 0 20 9 , 5 4 6 36 4 , 5 7 1 0.5 7 4 7 7 0. 5 7 4 7 7 21 9 22 0 C U S T O M E R A C C O U N T I N G 0 22 1 ME T E R R E A D I N G 19 7 34 0 , 6 7 9 23 34 0 , 9 1 3 36 4 , 5 7 1 0.9 3 5 1 1 0. 9 3 5 1 1 22 2 CU S T O M E R A C C O U N T S 61 4 1,4 9 5 , 1 5 6 72 1, 4 9 5 , 8 8 9 36 4 , 5 7 1 4.1 0 3 1 4 4. 1 0 3 1 4 22 3 UN C O L L E C T I B L E S 0 38 9 , 5 1 4 0 38 9 , 5 1 4 36 4 , 5 7 1 1. 0 6 8 4 2 1; 0 6 8 4 2 22 4 MI S C 0 0 0 0 36 4 , 5 7 1 0. 0 0 0 0 0 22 5 22 6 C O N S U M E R I N F O R M A T I O N 0 22 7 CU S T O M E R A S S I S T 27 4 63 4 , 3 5 1 32 63 4 , 6 7 9 36 4 , 5 7 1 1. 7 4 0 8 9 1,7 4 0 8 9 22 8 SA L E S E X P E N S E 0 0 0 0 36 4 , 5 7 1 0. 0 0 0 0 0 22 9 AD V E R T I S I N G 0 0 0 0 36 4 , 5 7 1 0. 0 0 0 0 0 23 0 MI S C 0 0 0 0 36 4 , 5 7 1 0. 0 0 0 0 0 23 1 23 2 M I S C E L L A N E O U S 0 23 3 DE M A N D 0 0 0 0 0 0. 0 0 0 0 0 23 4 EN E R G Y 0 44 4 , 6 4 2 0 44 4 , 6 4 2 3, 0 9 0 , 0 9 6 , 5 1 4 0. 0 0 0 1 4 0. 0 0 0 1 4 4 0. 0 0 0 1 4 4 23 5 CU S T O M E R 0 0 0 0 36 4 , 5 7 1 0. 0 0 0 0 0 23 6 RE V E N U E 0 0 0 (8 9 , 5 9 5 ) 36 4 , 5 7 1 (0 . 2 4 5 7 6 ) (0 . 2 4 5 7 6 ) ~7 O T H E R 0 0 0 0 3, 0 9 0 , 0 9 6 , 5 1 4 0. 0 0 0 0 0 0. 0 0 0 0 0 ;g ; š Q 8 S U B S T A T I O N C I A C (2 4 , 9 5 6 ) (8 8 5 ) (2 , 9 3 7 ) (3 0 , 6 6 4 ) 13 , 2 0 7 , 8 2 1 (0 . 0 0 2 3 2 ) (0 . 0 0 2 3 2 ) ~ i ; g ¡ ~ 9 9.8 1 4 0 3 5. 7 0 6 5 6 0. 0 2 3 0 0 4 0, 0 2 2 4 5 5 31 , 8 4 5 2 2, 0 4 7 9 7 (¡ ~ Z 0 T O T A L S 35 , 0 1 9 , 8 8 4 16 9 , 8 1 0 , 8 2 4 4, 1 2 1 , 7 1 9 17 7 , 3 6 4 , 6 6 0 0- ' 0 Z _. : i . 0 O) = e = e W () n 0 ) mi....I000 24 1 ID A H O P O W E R C O M P A N Y 24 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 24 3 . . . L A R G E G E N E R A L S E R V I C E - S C H E D U L E 9 P R I M A R Y . . . lW E l V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 24 4 UN I T CO S T S 24 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) (J ) (K ) (l ) 24 6 F U N C T I O N RE T U R N ( § OP E R A T I N G RE V E N U E RE V E N U E Bi l L I N G U N I T c o s n S U M M E R N O N - S U M M E F SU M M E R NO N - S U M M E R S E R V I C E BA S I C 24 7 5. 3 4 % EX P E N S E S D E F I C I E N C Y R E Q U I R E M E N l UN I T S ($ / E A C H ) ($ / K W ) ($ / K W ) ($ / K W H ) ($ / K W H ) ($ / C U S T / M O ) ($ / K W ) 24 8 P R O D U C T I O N 24 9 DE M A N D - B a s e - l o a d S u m m e r 11 9 , 9 8 9 97 6 , 6 6 6 63 , 6 5 2 1,1 9 5 , 2 3 5 25 9 , 1 6 7 4. 6 1 1 8 3 4. 6 1 1 8 3 25 0 DE M A N D - P e a k 15 3 , 7 9 9 90 4 , 2 7 0 81 , 5 8 7 1,1 8 8 , 5 4 7 25 9 , 1 6 7 4. 5 8 6 0 3 4. 5 8 6 0 3 25 1 DE M A N D - B a s e - l o a d N o n - S u m m e r 33 8 , 7 3 7 2, 7 5 7 , 1 9 1 17 9 , 6 9 3 3, 3 7 4 , 2 2 4 72 7 , 9 1 7 4. 6 3 5 4 5 4. 6 3 5 4 5 25 2 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 40 2 , 0 4 4 , 1 3 7 0. 0 0 0 0 0 25 3 EN E R G Y - S u m m e r 20 1 , 4 6 9 2, 8 9 8 , 1 1 8 10 6 , 8 7 5 2, 3 6 2 , 2 8 1 10 5 , 0 5 5 , 5 6 7 0. 0 2 2 4 9 0. 0 2 2 4 8 6 25 4 EN E R G Y - N o n - S u m m e r 55 9 , 4 4 6 8, 0 4 7 , 5 8 5 29 6 , 7 7 4 6, 5 5 9 , 6 5 7 29 6 , 9 8 8 , 5 7 0 0. 0 2 2 0 9 0. 0 2 2 0 8 7 25 5 EN E R G Y - A N N U A L 0 0. 0 2 2 1 9 25 6 T R A N S M I S S I O N 0 25 7 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0, 0 0 0 0 0 25 8 DE M A N D - T R A N S M I S S I O N 80 1 , 3 1 8 1, 9 6 7 , 9 5 8 42 5 , 0 8 2 2, 7 5 4 , 0 8 5 98 7 , 0 8 4 2. 7 9 0 1 2 2. 7 9 0 1 2 2. 7 9 0 1 2 25 9 DE M A N D - S U B T R A N S M I S S I O N 0 0 0 0 0 0. 0 0 0 0 0 26 0 DE M A N D - D I R E C T 1, 5 1 3 3, 8 7 1 80 3 5,6 2 5 98 7 , 0 8 4 0. 0 0 5 7 0 0. 0 0 5 7 0 0. 0 0 5 7 0 26 1 26 2 D I S T R I B U T I O N 0 26 3 SU B S T A T I O N S - G E N E R A L 21 9 , 2 8 0 52 3 , 1 4 3 11 6 , 3 2 3 92 6 , 7 6 1 1,2 1 3 , 6 1 9 0. 7 6 3 6 3 0,7 6 3 6 3 26 4 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 0. 0 0 0 0 0 26 5 LI N E S - P R I M A R Y D E M A N D 20 9 , 2 2 1 81 5 , 1 8 6 11 0 , 9 8 7 1, 1 7 3 , 5 6 2 1,2 1 3 , 6 1 9 0. 9 6 6 9 9 0. 9 6 6 9 9 26 6 LI N E S - P R I M A R Y C U S T O M E R 1, 9 3 3 7,5 3 2 1, 0 2 5 10 , 8 3 2, 1 7 0 4.9 9 7 4 0 4, 9 9 7 4 0 26 7 LIN E S - S E C O N D A R Y D I R E C T 14 0 , 4 9 3 38 9 , 1 2 7 74 , 5 2 9 64 2 , 7 2 5 1,2 1 3 , 6 1 9 0. 5 2 9 5 9 0. 5 2 9 5 9 26 8 LI N E T R A N S - P R I M A R Y D E M A N D 36 , 6 2 3 64 , 9 2 5 19 , 4 2 8 13 1 , 5 9 0 1,2 1 3 , 6 1 9 0. 1 0 8 4 3 0. 1 0 8 4 3 26 9 LI N E T R A N S - P R I M A R Y C U S T 33 8 60 0 18 0 1,2 1 6 2, 1 7 0 0. 5 6 0 3 5 0, 5 6 0 3 5 27 0 LI N E T R A N S - S E C O N D D I R E C T 19 5 , 7 8 8 34 7 , 0 8 8 10 3 , 8 6 1 70 3 , 4 7 6 1,2 1 3 , 6 1 9 0. 5 7 9 6 5 0. 5 7 9 6 5 27 1 LI N E T R A N S - S E C O N D D E M A N D 0 0 0 0 1,2 1 3 , 6 1 9 0, 0 0 0 0 0 27 2 LI N E T R A N S - S E C O N D C U S T O M E R 0 0 0 0 2, 1 7 0 0. 0 0 0 0 0 27 3 LI N E S - S E C O N D A R Y D E M A N D 0 0 0 0 1,2 1 3 , 6 1 9 0. 0 0 0 0 0 27 4 LI N E S - S E C O N D A R Y C U S T O M E R 0 0 0 0 2, 1 7 0 0. 0 0 0 0 0 27 5 SE R V I C E S 2, 8 9 5 6, 3 5 1 1, 5 3 6 11 , 4 6 5 2, 1 7 0 5. 2 8 3 9 3 5. 2 8 3 9 3 27 6 ME T E R S 13 0 , 6 1 3 1, 1 7 8 , 2 0 4 69 , 2 8 8 1, 4 1 7 , 5 2 7 2, 1 7 0 65 3 . 3 2 8 6 4 65 3 , 3 2 8 6 4 27 7 ST R E E T L I G H T S 17 1 5, 1 2 1 91 5, 4 1 6 2, 1 7 0 2.4 9 6 4 3 2. 4 9 6 4 3 27 8 IN S T A L L O N C U S T P R E M I S E S 0 1,2 4 8 0 1,2 4 8 2, 1 7 0 0, 5 7 5 3 8 0. 5 7 5 3 8 27 9 28 0 C U S T O M E R A C C O U N T I N G 0 28 1 ME T E R R E A D I N G 78 18 4 , 1 1 1 41 18 4 , 2 5 6 2, 1 7 0 84 , 9 2 2 3 8 84 . 9 2 2 3 8 28 2 CU S T O M E R A C C O U N T S 22 73 , 2 1 3 12 73 , 2 5 4 2, 1 7 0 33 . 7 6 2 3 9 33 . 7 6 2 3 9 28 3 UN C O l l E C T I B L E S 0 0 0 0 2, 1 7 0 0. 0 0 0 0 0 28 4 MI S C 0 0 0 0 2, 1 7 0 0. 0 0 0 0 0 28 5 28 6 C O N S U M E R I N F O R M A T I O N 0 28 7 CU S T O M E R A S S I S T 1 3, 7 7 5 1 3, 7 7 7 2, 1 7 0 1. 7 4 1 0 2 1. 7 4 1 0 2 28 8 SA L E S E X P E N S E 0 0 0 0 2, 1 7 0 0. 0 0 0 0 0 28 9 AD V E R T I S I N G 0 0 0 0 2, 1 7 0 0. 0 0 0 0 0 29 0 MI S C 0 0 0 0 2, 1 7 0 0, 0 0 0 0 0 29 1 29 2 M I S C E L L A N E O U S 0 29 3 DE M A N D 0 0 0 0 0 0. 0 0 0 0 0 29 4 EN E R G Y 0 57 , 8 5 1 0 57 , 8 5 1 40 2 , 0 4 4 , 1 3 7 0. 0 0 0 1 4 0. 0 0 0 1 4 4 0.0 0 0 1 4 4 29 5 CU S T O M E R 0 0 0 0 2, 1 7 0 0. 0 0 0 0 0 29 6 RE V E N U E 0 0 0 (4 7 4 ) 2, 1 7 0 (0 . 2 1 8 4 0 ) (0 . 2 1 8 4 0 ) Q; 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(f i. en llo N ~N m 0Ñ M - - mNvml'i.O)T"mOO~NenmwN)O..VOl'CDNOO~ N ~o NOCOa)~mT"NmV N) (fa)~(f-"''C-m-l'- c:C' - ~i.v cn (fil N Nm 00 v.. v 'C 0:o W 0:Z 1-0:0 Wo:i-.qi-ü~~~~ (/Wü:o(/w:o(/ I- W-' o:oww:ig;w:i~(/ (/.ql-zog;oüOOüw:i ~ffü~l-o)-)-ooooü wZww~)-~~ZZZ)-)- 0:wg;oüO::o:o 000 0:0: a.t;';)-)-(§¡¡¡¡hlhlhl(§(§ li(/(/o:o:za.a.(/(/(/zz ~:iZZZ~~O' , , "00 iü~QQ¡¡¡¡hl~~~~~hlhl(/ gt5:i~~a. a.(/.q.q.q .q.q(/(/w(/i--'all-l- i i I a: 0: a: a: a: I I 0o:w..- (/(/(/(/(/ 1-1-1-1-1-(/(/5ww.q~ aiaiWWW W W W WW wWo:l- 0: li(/:i :i~~ ~ ~~ ~ ~~~~ww I- ZÕ oooo................ ....oo~oo_ i~¡g~NeiOOCL'COan ir ~ 0CO""N ~~-¡-~ ui r- N 0q- "" 0o~'" (D- (D- ai:: "l N NCO 0 0N cmNNOLt~O"'~'" LO- u) as~ q- N ~~OOit~ ~ (/I-~ Z:i :iOCl013üZü-,ü-üai.qo.q~ 0: i1 0: üWO:~~:00:0-'OWI-°ülilü~~!! Ö:Oü:i:o ooooomLto., ~ N ;;MoLt ",- ü(/ :::i üa ZW 0: a ~o)-~~ ~-,~ClOZO:~~:offli~~lß(/Wz:iwi-:i~OWüo:O(/ ~ gI- N ~ ~ ~ ~ ~ ~ ~ ~ ~ M ~ ~ ~ ~ ~ ~ ~ ~ ~ ; ~ ~ ~ ~ ~ l' co en ~ ~ ~ ~ ~ ~ m ~ m m g m ~ ~ ~ ~ ~ ~~ m ~ ~ ~ ~ ~ ~ ~ ~~~iq- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q-:::::: q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- q- ~1~No. ~ Case No. IPC-E-11-08 M. Larkin, IPC Page 50f6 54 1 ID A H O P O W E R C O M P A N Y 54 2 3C P / 1 2 C P C L A S S C O S T O F S E R V I C E S T U D Y 54 3 . . ' I R R I G A T l O N . S C H E D U L E 2 4 S E C O N D A R Y ' . . lW E L V E M O N T H S E N D I N G D E C E M B E R 3 1 , 2 0 1 1 54 4 UN I T CO S T S 54 5 (A ) (B ) (C ) (D ) (E ) (F ) (G ) (H ) (I ) 54 6 F U N C T I O N RE T U R N ( f OP E R A T I N G RE V E N U E RE V E N U E BIL L I N G U N I T C O S T S I N . S E A S O N O U T . S E A S O N I N . S E A S O N O U T . S E A S O N SE R V I C E 54 7 3.9 2 % EX P E N S E S D E F I C I E N C Y R E Q U I R E M E N l UN I T S ($ / E A C H ) ($ / K W ) ($ I K W ) ($ / K W H ) ($ / K W H ) ($ / C U S T / M O ) 54 8 P R O D U C T I O N 54 9 DE M A N D - B a s e - l o a d S u m m e r 1, 1 6 9 , 6 6 8 12 , 9 6 5 , 9 9 4 1,2 6 8 , 3 0 4 16 , 1 3 9 , 4 0 5 3, 6 8 8 , 5 8 4 4.3 7 5 5 0 4. 3 7 5 5 0 55 0 DE M A N D - P e a k 1, 2 2 5 , 3 2 6 9,8 1 1 , 4 9 0 1,3 2 8 , 6 5 6 13 , 1 8 0 , 6 1 1 3, 6 8 8 , 5 8 4 3.5 7 3 3 5 3. 5 7 3 3 5 55 1 DE M A N D - B a s e - l o a d N o n - S u m m e r 32 5 , 6 0 3 3, 6 0 9 , 3 7 1 35 3 , 0 6 1 4,4 9 2 , 7 6 0 1, 7 9 4 , 0 1 6 2,5 0 4 3 0 2. 5 0 4 3 0 55 2 EN E R G Y - P O W E R S U P P L Y 0 0 0 0 1, 6 7 9 , 7 7 6 , 7 3 4 0,0 0 0 0 0 55 3 EN E R G Y . S u m m e r 1, 9 6 7 , 9 7 8 38 , 5 5 3 , 7 6 8 2, 1 3 3 , 9 3 5 31 , 8 8 2 , 7 2 6 1, 3 7 4 , 0 8 3 , 3 3 3 0.0 2 3 2 0 0.0 2 3 2 0 3 55 4 EN E R G Y - N o n - S u m m e r 44 5 , 2 7 4 8,7 2 3 , 1 5 2 48 2 , 8 2 3 7,2 1 3 , 7 6 6 30 5 , 6 9 3 , 4 0 1 0.0 2 3 6 0 0, 0 2 3 5 9 8 55 5 EN E R G Y - A N N U A L 0 1, 6 7 9 , 7 7 6 , 7 3 4 0.0 0 0 0 0 55 6 T R A N S M I S S I O N 0 55 7 DE M A N D - P O W E R S U P P L Y 0 0 0 0 0 0.0 0 0 0 0 55 8 DE M A N D - T R A N S M I S S I O N 2, 6 1 1 , 9 9 0 8,7 3 6 , 1 7 4 2, 8 3 2 , 2 5 5 12 , 8 3 2 , 7 9 2 5, 4 8 2 , 6 0 0 2.3 4 0 6 4 2. 3 4 0 6 4 2. 3 4 0 6 4 55 9 DE M A N D . S U B T R A N S M I S S I O N 0 0 0 0 0 0.0 0 0 0 0 56 0 DE M A N D - D I R E C T 0 0 0 0 0 0.0 0 0 0 0 56 1 56 2 D I S T R I B U T I O N 0 56 3 SU B S T A T I O N S - G E N E R A L 1, 9 2 0 , 4 8 5 6, 2 3 9 , 8 1 6 2, 0 8 2 , 4 3 6 11 , 5 0 0 , 1 7 4 5, 4 8 2 , 6 0 0 2.0 9 7 5 8 2. 0 9 7 5 8 2. 0 9 7 5 8 56 4 SU B S T A T I O N S - D I R E C T 0 0 0 0 0 0,0 0 0 0 0 56 5 LI N E S - P R I M A R Y D E M A N D 1, 8 3 2 , 3 9 1 9, 7 2 3 , 1 7 3 1, 9 8 6 , 9 1 4 14 , 4 2 3 , 4 4 5 5, 4 8 2 , 6 0 0 2,6 3 0 7 7 2, 6 3 0 7 7 2. 6 3 0 7 7 56 6 LI N E S - P R I M A R Y C U S T O M E R 13 0 , 3 7 3 69 1 , 7 9 5 14 1 , 3 6 7 1, 0 2 6 , 2 1 6 19 9 , 2 8 9 5.1 4 9 3 8 5. 1 4 9 3 8 56 7 LI N E S . S E C O N D A R Y D I R E C T 0 0 0 0 0 0.0 0 0 0 0 56 8 LI N E T R A N S - P R I M A R Y D E M A N D 32 0 , 7 5 4 77 4 , 3 9 8 34 7 , 8 0 3 1, 6 4 4 , 0 6 5 5, 4 8 2 , 6 0 0 0.2 9 9 8 7 0. 2 9 9 8 7 0. 2 9 9 8 7 56 9 LI N E T R A N S - P R I M A R Y C U S T 22 , 8 2 1 55 , 0 9 8 24 , 7 4 6 11 6 , 9 7 4 19 9 , 2 8 9 0.5 8 6 9 6 0,5 8 6 9 6 57 0 LI N E T R A N S - S E C O N D D I R E C T 0 0 0 0 0 0,0 0 0 0 0 57 1 LI N E T R A N S . S E C O N D D E M A N D 1, 4 9 4 , 5 2 3 3, 6 0 8 , 2 3 7 1, 6 2 0 , 5 5 4 7, 6 6 0 , 3 7 0 5, 4 8 2 , 6 0 0 1. 3 9 7 2 1 1.3 9 7 2 1 1.3 9 7 2 1 57 2 LI N E T R A N S . S E C O N D C U S T O M E R 94 , 2 7 7 22 7 , 6 1 4 10 2 , 2 2 7 48 3 , 2 2 9 19 9 , 2 8 9 2. 4 2 4 7 6 2. 4 2 4 7 6 57 3 LI N E S - S E C O N D A R Y D E M A N D 0 0 0 0 5, 4 8 2 , 6 0 0 0. 0 0 0 0 0 57 4 LI N E S - S E C O N D A R Y C U S T O M E R 0 0 0 0 19 9 , 2 8 9 0. 0 0 0 0 0 57 5 SE R V I C E S 29 , 6 2 9 88 , 5 1 1 32 , 1 2 7 16 6 , 6 6 0 19 9 , 2 8 9 0.8 3 6 2 7 0. 8 3 6 2 7 57 6 ME T E R S 20 3 , 5 1 5 2, 5 0 0 , 1 5 9 22 0 , 6 7 7 3,0 5 5 , 2 8 5 19 9 , 2 8 9 15 . 3 3 0 9 2 15 , 3 3 0 9 2 57 7 ST R E E T L I G H T S 0 0 0 0 5, 4 8 2 , 6 0 0 0,0 0 0 0 0 57 8 IN S T A L L O N C U S T P R E M I S E S 0 11 4 , 5 4 3 0 11 4 , 5 4 3 19 9 , 2 8 9 0.5 7 4 7 6 0. 5 7 4 7 6 57 9 0 58 0 C U S T O M E R A C C O U N T I N G 0 58 1 ME T E R R E A D I N G 99 32 0 , 3 8 5 10 7 32 0 , 6 6 0 19 9 , 2 8 9 1. 6 0 9 0 2 1. 6 0 9 0 2 58 2 CU S T O M E R A C C O U N T S 18 0 81 7 , 2 8 9 19 5 81 7 , 7 8 9 19 9 , 2 8 9 4. 1 0 3 5 3 4.1 0 3 5 3 58 3 UN C O L L E C T I B L E S 0 (2 6 , 6 8 3 ) 0 (2 6 , 6 8 3 ) 19 9 , 2 8 9 (0 . 1 3 3 8 9 ) (0 . 1 3 3 8 9 ) 58 4 MI S C 0 0 0 0 19 9 , 2 8 9 0.0 0 0 0 0 58 5 58 6 C O N S U M E R I N F O R M A T I O N 0 58 7 CU S T O M E R A S S I S T 80 34 6 , 7 6 1 87 34 6 , 9 8 5 19 9 , 2 8 9 1. 7 4 1 1 1 1. 7 4 1 1 1 58 8 SA L E S E X P E N S E 0 0 0 0 19 9 , 2 8 9 0.0 0 0 0 0 58 9 AD V E R T I S I N G 0 0 0 0 19 9 , 2 8 9 0.0 0 0 0 0 59 0 MI S C 0 0 0 0 19 9 , 2 8 9 0.0 0 0 0 0 59 1 59 2 M I S C E L L A N E O U S 0 59 3 DE M A N D 0 0 0 0 0 0, 0 0 0 0 0 59 4 EN E R G Y 0 24 1 , 7 0 7 0 24 1 , 7 0 7 1, 6 7 9 , 7 7 6 , 7 3 4 0. 0 0 0 1 4 0. 0 0 0 1 4 4 0.0 0 0 1 4 4 59 5 CU S T O M E R 0 0 0 0 19 9 , 2 8 9 0. 0 0 0 0 0 59 6 RE V E N U E 0 0 0 (7 6 , 9 4 0 ) 19 9 , 2 8 9 (0 . 3 8 6 0 7 ) (0 . 3 8 6 0 7 ) 17 O T H E R 0 76 , 3 7 2 0 76 , 3 7 2 19 9 , 2 8 9 0. 3 8 3 2 2 0. 3 8 3 2 2 ~ ~ f i 8 S U B S T A T I O N C I A C (4 , 5 9 7 ) (3 0 4 ) (4 , 9 8 4 ) (1 3 , 0 8 5 ) 5, 4 8 2 , 6 0 0 (0 . 0 0 2 3 9 ) (0 , 0 0 2 3 9 ) (0 . 0 0 2 3 9 ) ~i ; l ß 9 Ol ~ Z 0 T O T A L S 13 , 7 9 0 , 3 7 0 10 8 , 1 9 8 , 8 2 1 14 , 9 5 3 , 2 9 0 12 7 , 6 1 9 , 8 2 7 16 . 7 1 2 5 4 11 . 2 6 7 9 9 0. 0 2 3 3 4 7 0.0 2 3 7 4 2 32 . 2 2 0 0 o _ . 0 Z _. 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CD NIt It CD CD '"It 0N '" ti ci..- CD N.. ~~ N-0~ 0 m ~It 0 ~ ci '" ..'" '".. 0-..~ 0..M ~ 0NOli 0oi ~It ~N., .. UJ '"0 0 0 0 0 0 0 0 0 0 0 0i:'"l 0 0 0 0 0 ~~~0 0 0 0 II ci ci ci ci ci ~ci ci ci ciEa¡a¡a.0 '"a¡0 "E Cl 0a¡i:8'õ'".~ 'õ a¡u ui :i "E ::Ii CD li0:;ui ~ ~ ~ L.... ~I II ~.i "l a¡ i E E ~~ê.s~:¡ ~~ ~&ã.~ ll 8.i .!il:;~:õ~~~~o~2lI-a.I- i: N (" 'l i. co ~ co m ~ ~ ~ ~ ~ ~ W .. ~ ~ ~ N ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ e ; ~ ~ '" Itto '"o ~00 ci c: ooooo..mmoooo.. 0 ~N N..C" LÒ"'CD CD CD li N g g ci ci OOOOOLD..MOOOO.. 0..o CD li ~ Ln- oiN N N .. li~ ..'" '"~ No c: OOOOO'lCO..oooo.. '" Itli It '"iñ~ ÒN ~ 0C\~C\ ooooomONOOOO0.. .... 0 0cD (1- ÔN li ItNO'"("-('-Ñ ~ ~~ NN N uiui z ai ai0000 16 'i:: ::Ü Üc( c( Exhibit No. 37 Case No. IPC-E-11-08 M. Larkin, IPC Page 1 of6 ID A H O P O W E R C O M P A N Y DE V E L O P M E N T O F D E M A N D A N D E N E R G Y A L L O C A T O R S FO R TH E 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 Mo n t h Mu l t i p l i e r l Un me t e r e d Mu n i c i p a l Tr a f f c To t a l To t a l Ma r g i n a l Se r v c e St r e e t L i g h t Co n t r o l Ta r i f f DO E / I N L Si m p l o t Mic r o n Ho k u Sp e c i a l Co s t (4 0 ) (4 1 ) (4 2 ) Cu s t o m e r s Co n t r a c t s 1 I C A P A C I T Y R E L A T E D A L L O C A T I O N F A C T O R S I 2 3 Mo n t h l y C o i n c i d e n t D e m a n d s a n G e n e r a t i o n L e v e l 4 5 Ja n u a r y 2, 0 8 4 6, 4 7 8 49 0 2, 1 1 7 , 6 2 5 50 , 4 0 9 23 , 1 2 0 57 , 5 4 8 82 , 9 6 4 21 4 , 0 4 0 6 Fe b r u a r y 2, 0 8 0 1, 4 1 0 46 6 1, 9 4 0 , 0 7 8 44 , 5 7 0 21 , 7 7 1 57 , 4 0 9 82 , 9 6 4 20 6 , 7 1 5 7 Ma r c h 2, 0 7 9 0 47 0 1, 6 9 0 , 5 9 8 38 , 8 1 4 22 , 6 0 0 57 , 7 4 4 82 , 8 5 2 20 2 , 0 0 9 8 Ap r i l 2, 0 7 9 0 46 8 1, 5 8 8 , 0 8 5 26 , 7 2 7 23 , 3 4 3 57 , 0 7 0 82 , 9 6 4 19 0 , 1 0 4 9 Ma y 2, 0 6 8 0 46 4 2,0 7 4 , 4 2 5 23 , 4 5 1 24 , 3 5 3 59 , 9 1 0 82 , 9 6 4 19 0 , 6 7 7 10 J u n e 2, 0 7 3 0 46 0 3,0 7 2 , 7 7 9 26 , 5 9 8 19 , 9 3 5 63 , 9 0 2 43 , 5 0 5 15 3 , 9 4 1 11 Ju l y 2,0 6 1 0 46 0 2,9 2 9 , 7 2 0 22 , 8 1 0 23 , 6 5 63 , 5 5 0 43 , 5 0 5 15 3 , 3 3 1 12 A u g u s t 2, 0 4 8 0 45 8 2, 7 9 7 , 3 6 5 25 , 7 0 1 21 , 2 9 1 62 , 2 2 2 43 , 5 0 5 15 2 , 7 1 9 13 S e p t e m b e r 2, 0 6 2 0 43 0 2, 2 6 8 , 4 8 4 21 , 9 9 6 22 , 9 0 2 59 , 2 7 8 67 , 7 8 7 17 1 , 9 6 3 14 O c t o b e r 2, 0 4 3 0 41 3 1, 7 4 9 , 0 0 4 26 , 1 1 9 22 , 5 8 2 58 , 0 4 2 82 , 9 6 4 18 9 , 7 0 7 15 N o v e m b e r 2, 0 4 5 0 39 6 1, 8 8 2 , 8 7 7 42 , 0 5 1 19 , 2 9 2 53 , 8 9 5 83 , 0 7 9 19 8 , 3 1 6 16 D e c e m b e r 2, 0 4 5 6,7 2 8 40 9 2, 1 0 5 , 6 1 8 37 , 0 0 7 22 , 9 9 0 53 , 3 2 4 82 , 9 6 4 19 6 , 2 8 5 17 18 T o t a l 24 , 7 6 9 14 , 6 1 6 5, 3 8 2 26 , 2 1 6 , 6 5 9 38 6 , 2 5 3 26 7 , 6 4 5 70 3 , 8 9 5 86 2 , 0 1 5 2, 2 1 9 , 8 0 7 19 R a t i o 0. 0 0 0 9 0. 0 0 0 5 0.0 0 0 2 0, 9 2 1 9 0. 0 1 3 6 0. 0 0 9 4 0. 0 2 4 8 0. 0 3 0 3 0. 0 7 8 1 20 21 A c t u a l D1 0 B S 0. 0 0 0 2 0. 0 0 0 0 0.0 0 0 0 0, 3 0 9 5 0. 0 0 2 6 0. 0 0 2 3 0. 0 0 6 7 0. 0 0 4 6 0. 0 1 6 2 22 A c t u a l D1 0 B N S 0. 0 0 0 7 0. 0 0 0 5 0. 0 0 0 1 0. 6 1 2 5 0. 0 1 0 9 0. 0 0 7 1 0. 0 1 8 1 0. 0 2 5 7 0. 0 6 1 9 23 24 T h r e e M o n t h l y C o i n c i d e n t D e m a n d s ( J u n e - A u g u s t l a n G e n e r a t i o n L e v e l 25 26 P o w e r S u p p l y S e r v c e - G e n e r a t i o n 27 28 J a n u a r y 0. 0 0 0 0 0 28 0 0 0 0 0 29 F e b r u a r y 0, 0 0 0 0 0 29 0 0 0 0 0 30 M a r c h 0. 0 0 0 0 0 30 0 0 0 0 0 31 Ap r i l 0. 0 0 0 0 0 31 0 0 0 0 0 32 M a y 0. 0 0 0 0 0 32 0 0 0 0 0 33 J u n e 1.0 0 2, 0 7 3 0 46 0 3, 0 7 2 , 8 0 3 26 , 5 9 8 19 , 9 3 5 63 , 9 0 2 43 , 5 0 5 15 3 , 9 4 1 34 J u l y 1.0 0 2, 0 6 1 0 46 0 2, 9 2 9 , 7 4 4 22 , 8 1 0 23 , 4 6 5 63 , 5 5 0 43 , 5 0 5 15 3 , 3 3 1 35 A u g u s t 1.0 0 2,0 4 8 0 45 8 2, 7 9 7 , 3 8 9 25 , 7 0 1 21 , 2 9 1 62 , 2 2 2 43 , 5 0 5 15 2 , 7 1 9 36 S e p t e m b e r 0. 0 0 0 0 0 36 0 0 0 0 0 37 O c t o b e r 0. 0 0 0 0 0 37 0 0 0 0 0 38 N o v e m b e r 0, 0 0 0 0 0 38 0 0 0 0 0 39 D e c e m b e r 0. 0 0 0 0 0 39 0 0 0 0 0 40 "' ~ ( ) m 41 To t a l 6,1 8 2 0 1, 3 7 8 8, 8 0 0 , 2 3 6 75 , 1 1 0 64 , 6 9 1 18 9 , 6 7 4 13 0 , 5 1 6 45 9 , 9 9 1 Il . I l ) ( 42 R a t i o D1 0 P 0. 0 0 0 7 0. 0 0 0 0 0. 0 0 0 1 0. 9 5 0 4 0. 0 0 8 1 0. 0 0 7 0 0. 0 2 0 5 0. 0 1 4 1 0. 0 4 9 7 ~i ; l ß ~ 43 N~ Z ; : 0- ' 0 Z __ : : . 0 (J : ¡ : ¡ ~ () n . . mi....I000 ID A H O P O W E R C O M P A N Y DE V E L O P M E N T O F D E M A N D A N D E N E R G Y A L L O C A T O R S FO R TH E 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 Mo n t h Mu l t i p l i e r l To I a l l P U C Ge n e r a l Ge n e r a l Ge n e r a l Ar e a La r g e P o w e r Ir r i g a t i o n Ma r g i n a l Ju r i s d i c t i o n Re s i d e n t i a l Se r v i c e Se r v i c e Se r v i c e Li g h t i n g Se r v c e Se r v i c e Co s t (1 ) (7 ) (9 - P r i m a r y ) (9 - S e c o n d a r y ) (1 5 ) (1 9 - P r i m a r y ) (2 4 - S e c o n d a r y ) 44 45 I C A P A C I T Y R E L A T E D A L L O C A T I O N F A C T O R S I 46 47 Mo n t h l y C o i n c i d e n t D e m a n d s l 1 G e n e r a t i o n L e v e l 48 49 Ja n u a r y 2, 3 3 1 , 6 6 1 1,1 7 4 , 0 3 5 28 , 2 6 6 65 , 0 7 0 53 9 , 5 2 1 1, 7 4 8 29 8 , 3 8 2 1,5 4 7 50 Fe b r u a r y 2, 1 4 6 , 7 8 7 1,0 3 5 , 8 8 2 23 , 6 8 3 62 , 7 8 4 51 8 , 3 5 1 39 7 29 3 , 3 1 2 1,7 0 6 51 Ma r c h 1, 8 9 2 , 6 0 0 85 5 , 4 1 0 18 , 7 9 3 61 , 1 9 8 47 7 , 1 7 9 0 26 6 , 8 1 8, 9 8 1 52 Ap r i l 1, 7 7 8 , 1 8 1 76 5 , 5 1 8 18 , 3 3 4 58 , 0 2 5 39 8 , 7 7 8 0 26 6 , 2 5 2 78 , 6 2 2 53 Ma y 2, 2 6 5 , 0 9 3 55 5 , 9 6 6 23 , 1 5 3 63 , 3 5 1 58 2 , 8 8 6 0 28 5 , 3 7 1 56 1 , 1 5 6 54 Ju n e 3, 2 2 6 , 7 0 9 1,2 2 5 , 8 4 4 24 , 0 7 5 63 , 2 4 7 57 8 , 1 3 4 0 29 1 , 8 6 8 88 7 , 0 6 8 55 Ju l y 3, 0 8 3 , 0 4 0 1, 3 1 1 , 5 3 8 25 , 6 0 7 65 , 2 0 9 56 8 , 0 3 8 0 29 1 , 3 0 5 66 5 , 4 9 1 56 Au g u s t 2, 9 5 0 , 0 7 2 1, 2 0 0 , 3 5 7 29 , 8 7 3 67 , 7 1 9 62 1 , 0 8 4 0 29 9 , 8 3 0 57 5 , 9 8 4 57 Se p t e m b e r 2, 4 4 0 , 4 3 4 96 2 , 2 6 5 20 , 1 9 1 62 , 6 7 5 47 8 , 2 4 9 0 26 6 , 7 5 7 47 5 , 8 4 3 58 Oc t o b e r 1, 9 3 8 , 6 9 7 80 3 , 4 4 9 21 , 6 6 1 63 , 8 7 8 50 4 , 8 0 3 0 28 9 , 8 5 3 62 , 8 9 1 59 No v e m b e r 2, 0 8 1 , 1 7 8 99 4 , 4 4 1 25 , 4 3 3 62 , 2 0 0 53 5 , 1 6 1 0 25 4 , 7 8 6 8,4 0 1 60 De c e m b e r 2, 3 0 1 , 8 8 7 1, 3 2 1 , 6 7 4 26 , 1 8 9 54 , 6 3 6 44 1 , 6 5 2 1, 8 2 1 24 8 , 7 6 2 1, 6 8 4 61 62 To t a l 28 , 4 3 6 , 3 4 0 12 , 2 0 6 , 3 8 0 28 5 , 2 5 9 74 9 , 9 9 3 6, 2 4 3 , 8 3 7 3, 9 6 6 3, 3 5 2 , 9 5 8 3, 3 2 9 , 3 7 4 63 64 Ac t u a l 01 3 65 . 0 0 0 0 0. 4 2 9 3 0. 0 1 0 0 0. 0 2 6 4 0. 2 1 9 6 0,0 0 0 1 0, 1 1 7 9 0. 1 1 7 1 65 66 Mo n t h l y C o i n c i d e n t D e m a n d s W e i g h t e d b y M a r g i n a l T r a n s m i s s i o n C o s t s 67 68 Tr a n s m i s s i o n S e r v i c e 69 70 Ja n u a r y 2. 3 9 5, 5 7 2 , 6 6 9 2, 8 0 5 , 9 4 3 67 , 5 5 5 15 5 , 5 1 7 1, 2 8 9 , 4 5 5 4, 1 7 8 71 3 , 1 3 3 3, 6 9 8 71 Fe b r u a r y 2. 2 9 4, 9 1 6 , 1 4 2 2, 3 7 2 , 1 7 1 54 , 2 3 4 14 3 , 7 7 5 1, 1 8 7 , 0 2 5 91 0 67 1 , 6 8 5 3, 9 0 8 72 Ma r c h 3. 4 8 6, 5 8 6 , 2 4 7 2, 9 7 6 , 8 2 8 65 , 3 9 8 21 2 , 9 7 0 1, 6 6 0 , 5 8 2 0 92 7 , 3 5 2 31 , 2 5 2 73 Ap r i l 0. 9 6 1, 7 0 7 , 0 5 4 73 4 , 8 9 8 17 , 6 0 1 55 , 7 0 4 38 2 , 8 2 7 0 25 5 , 6 0 2 75 , 4 7 7 74 Ma y 12 . 5 9 28 , 5 1 7 , 5 2 5 6, 9 9 9 , 6 1 3 29 1 , 5 0 0 79 7 , 5 8 9 7, 3 3 8 , 5 3 8 0 3, 5 9 2 , 8 2 4 7, 0 6 4 , 9 5 7 75 Ju n e 27 . 7 0 89 , 3 7 9 , 8 5 0 33 , 9 5 5 , 8 9 0 66 6 , 8 8 1 1,7 5 1 , 9 4 9 16 , 0 1 4 , 3 0 6 0 8, 0 8 4 , 7 3 0 24 , 5 7 1 , 7 7 2 76 Ju l y 32 . 7 5 10 0 , 9 6 9 , 5 4 6 42 , 9 5 2 , 8 7 2 83 8 , 6 3 2 2, 1 3 5 , 6 1 0 18 , 6 0 3 , 2 5 1 0 9, 5 4 0 , 2 2 6 21 , 7 9 4 , 8 2 1 77 Au g u s t 23 . 0 2 67 , 9 1 0 , 6 6 7 27 , 6 3 2 , 2 1 2 68 7 , 6 8 6 1, 5 5 8 , 8 9 5 14 , 2 9 7 , 3 5 4 0 6, 9 0 2 , 0 8 8 13 , 2 5 9 , 1 5 0 78 Se p t e m b e r 20 . 3 8 49 , 7 3 6 , 0 5 3 19 , 6 1 0 , 9 5 1 41 1 , 4 9 5 1, 2 7 7 , 3 1 3 9,7 4 6 , 7 1 4 0 5, 4 3 6 , 5 0 4 9, 6 9 7 , 6 8 4 79 Oc t o b e r 6. 6 6 12 , 9 1 1 , 7 2 4 5, 3 5 0 , 9 6 8 14 4 , 2 6 2 42 5 , 4 2 8 3,3 6 1 , 9 8 9 0 1, 9 3 0 , 4 2 0 41 8 , 8 5 3 80 No v e m b e r 6, 9 3 14 , 4 2 2 , 5 6 5 6, 8 9 1 , 4 7 6 17 6 , 2 5 0 43 1 , 0 4 4 3,7 0 8 , 6 6 7 0 1, 7 6 5 , 6 6 5 58 , 2 1 8 81 De c e m b e r 33 . 8 5 77 , 9 1 8 , 8 6 2 44 , 7 3 8 , 6 7 6 88 6 , 4 9 7 1, 8 4 9 , 4 3 8 14 , 9 4 9 , 9 3 5 61 , 6 3 8 8, 4 2 0 , 5 9 6 57 , 0 0 8 82 83 To t a l 46 0 , 5 4 8 , 9 0 5 19 7 , 0 2 2 , 4 9 8 4, 3 0 7 , 9 9 2 10 , 7 9 5 , 2 3 3 92 , 5 4 0 , 6 4 2 66 , 7 2 6 48 , 2 4 0 , 8 2 6 77 , 0 3 6 , 7 9 8 84 -o s : o m 85 We i g h t e d 01 3 86 , 0 0 0 0 0. 4 2 7 8 0.0 0 9 4 0.0 2 3 4 0. 2 0 0 9 0.0 0 0 1 0. 1 0 4 7 0, 1 6 7 3 Il . 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Larkin, IPC Page 4 of6 ID A H O P O W E R C O M P A N Y DE V E L O P M E N T O F D E M A N D A N D E N E R G Y A L L O C A T O R S FO R TH E 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 Mo n t h Mu l t i p l i e r l To t a l l P U C Ge n e r a l Ge n e r a l Ge n e r a l Ar e a La r g e P o w e r Ir r i g a t i o n Ma r g i n a l Ju n s d i c t i o n Re s i d e n t i a l Se r v c e Se r v i c e Se r v c e Li g h t i n g Se r v i c e Se r v c e Co s t (1 ) (7 ) (9 - P n m a r y ) (9 - S e c o n d a r y ) (1 5 ) (1 9 - P r i m a r y ) (2 4 - S e c o n d a r y ) 88 89 I E N E R G Y R E L A T E D A L L O C A T I O N F A C T O R S I 90 91 Mo n t h l v E n e r g y R e g u i r e m e n t s ( l G e n e r a t i o n L e v e l 92 93 Ja n u a r y 1, 2 8 3 , 4 5 8 62 5 , 9 1 2 16 , 9 6 8 35 , 9 2 3 30 4 , 7 1 7 60 0 18 9 , 6 9 9 1, 1 3 0 94 Fe b r u a r y 1, 0 8 6 , 4 1 7 50 0 , 5 9 4 14 , 2 7 8 32 , 4 9 9 26 9 , 7 1 2 60 9 17 0 , 7 0 2 1, 1 2 5 95 Ma r c h 1, 0 7 6 , 4 1 2 46 7 , 8 2 5 13 , 7 3 6 35 , 1 4 6 27 3 , 4 9 1 60 3 17 5 , 5 6 8 6, 5 5 7 96 Ap r i l 99 8 , 4 5 1 37 7 , 3 6 3 11 , 8 0 4 33 , 5 7 9 25 4 , 6 6 7 60 8 16 7 , 9 6 9 55 , 5 5 6 97 Ma y 1, 2 1 7 , 1 9 1 36 6 , 9 7 3 12 , 0 5 6 35 , 0 9 4 27 3 , 2 3 6 60 6 17 8 , 5 5 8 25 4 , 2 2 3 98 Ju n e 1, 3 3 3 , 5 2 0 36 0 , 6 4 2 12 , 3 5 5 35 , 0 7 1 27 9 , 7 3 5 60 8 18 3 , 0 3 7 37 3 , 0 7 7 99 Ju l y 1, 6 7 4 , 3 3 1 52 0 , 6 8 2 15 , 0 0 9 38 , 3 5 0 32 6 , 1 7 2 60 9 19 0 , 3 8 4 48 4 , 3 7 1 10 0 A u g u s t 1, 5 1 6 , 8 1 9 47 0 , 3 9 8 14 , 6 0 9 39 , 3 8 5 31 8 , 0 4 0 60 9 18 8 , 1 0 1 38 9 , 4 0 6 10 1 Se p t e m b e r 1, 2 2 2 , 2 0 4 36 9 , 9 6 1 12 , 2 5 3 37 , 9 5 9 28 4 , 9 5 6 61 0 18 0 , 3 3 1 24 4 , 2 1 4 10 2 O c t o b e r 1, 0 4 6 , 4 2 0 38 7 , 6 5 0 12 , 0 7 7 36 , 6 8 0 27 3 , 7 5 4 60 7 19 2 , 9 1 9 45 , 9 2 1 10 3 N o v e m b e r 1, 0 7 4 , 3 7 2 46 7 , 6 0 0 13 , 1 0 9 36 , 2 9 4 27 0 , 9 5 5 60 5 18 2 , 8 4 5 5, 9 3 6 10 4 D e c e m b e r 1, 2 9 2 , 4 6 8 64 0 , 3 1 8 17 , 0 6 5 36 , 1 9 1 29 9 , 7 6 3 60 4 19 4 , 2 2 6 1, 2 3 0 10 5 10 6 T o t a l 14 , 8 2 2 , 0 6 3 5, 5 5 5 , 9 1 8 16 5 , 3 1 9 43 2 , 1 7 2 3, 2 9 , 1 9 9 7, 2 7 7 2, 1 9 4 , 3 3 8 1, 8 6 2 , 7 4 7 10 7 R a t i o 1, 0 0 0 1 0. 3 7 4 8 0. 0 1 1 2 0. 0 2 9 2 0. 2 3 1 4 0.0 0 0 5 0, 1 4 8 0 0. 1 2 5 7 10 8 10 9 A c t u a l E1 0 S 0. 3 2 1 7 0. 0 9 1 2 0. 0 0 2 8 0. 0 0 7 6 0. 0 6 2 3 0, 0 0 0 1 0. 0 3 7 9 0. 1 0 0 6 11 0 A c t u a l E1 0 N S 0. 6 7 8 3 0, 2 8 3 6 0, 0 0 8 3 0. 0 2 1 5 0. 1 6 9 0 0.0 0 0 4 0. 1 1 0 2 0. 0 2 5 1 11 1 11 2 M o n t h l y E n e r g y R e q u i r e m e n t s W e i g h t e d b y M a r g i n a l E n e r g y C o s t s 11 3 11 4 P o w e r S u p p l y S e r v c e - G e n e r a t i o n 11 5 11 6 J a n u a r y 39 . 5 1 50 , 7 0 9 , 4 2 7 24 , 7 2 9 , 7 7 0 67 0 , 4 1 7 1, 4 1 9 , 3 3 1 12 , 0 3 9 , 3 6 7 23 , 7 1 7 7, 4 9 5 , 0 1 6 44 , 6 3 5 11 7 F e b r u a r y 36 . 4 8 39 , 6 3 2 , 4 9 0 18 , 2 6 1 , 6 5 4 52 0 , 8 6 5 1,1 8 5 , 5 7 2 9, 8 3 9 , 0 9 6 22 , 2 0 3 6, 2 2 7 , 2 1 5 41 , 0 5 5 11 8 M a r c h 35 , 5 9 38 , 3 0 9 , 5 0 9 16 , 6 4 9 , 8 8 1 48 8 , 8 5 9 1, 2 5 0 , 8 5 1 9, 7 3 3 , 5 3 3 21 , 4 5 6 6,2 4 8 , 4 7 1 23 3 , 3 7 8 11 9 A p n l 33 . 0 6 33 , 0 0 8 , 7 9 4 12 , 4 7 5 , 6 3 5 39 0 , 2 2 5 1,1 1 0 , 1 3 2 8, 4 1 9 , 3 0 0 20 , 0 8 4 5, 5 5 3 , 0 4 2 1, 8 3 6 , 6 7 7 12 0 M a y 33 . 4 9 40 , 7 6 3 , 7 1 4 12 , 2 8 9 , 9 1 9 40 3 , 7 5 4 1,1 7 5 , 2 9 8 9, 1 5 0 , 6 8 8 20 , 3 0 5 5, 9 7 9 , 9 1 0 8, 5 1 3 , 9 2 3 12 1 Ju n e 30 . 4 0 40 , 5 3 9 , 0 0 7 10 , 9 6 3 , 5 0 4 37 5 , 5 9 5 1,0 6 6 , 1 6 2 8, 5 0 3 , 9 3 4 18 , 4 7 1 5, 5 6 4 , 3 2 3 11 , 3 4 1 , 5 5 1 12 2 J u l y 47 , 5 2 79 , 5 6 4 , 2 2 5 24 , 7 4 2 , 8 0 8 71 3 , 2 4 6 1,8 2 2 , 3 9 5 15 , 4 9 9 , 7 0 6 28 , 9 3 0 9, 0 4 7 , 0 5 8 23 , 0 1 7 , 3 0 1 12 3 A u g u s t 48 . 2 4 73 , 1 7 1 , 3 3 2 22 , 6 9 2 , 0 1 2 70 4 , 7 6 1 1, 8 9 9 , 9 4 2 15 , 3 4 2 , 2 4 8 29 , 3 9 8 9, 0 7 3 , 9 7 0 18 , 7 8 4 , 9 5 0 12 4 S e p t e m b e r 44 , 8 6 54 , 8 2 8 , 0 8 9 16 , 5 9 6 , 4 5 7 54 9 , 6 5 5 1, 7 0 2 , 8 3 8 12 , 7 8 3 , 1 4 5 27 , 3 4 7 8, 0 8 9 , 6 3 8 10 , 9 5 5 , 4 4 0 12 5 O c t o b e r 45 , 1 6 47 , 2 5 6 , 3 1 6 17 , 5 0 6 , 2 8 8 54 5 , 3 8 9 1,6 5 6 , 4 7 1 12 , 3 6 2 , 7 4 2 27 , 3 9 1 8, 7 1 2 , 2 3 1 2, 0 7 3 , 8 0 1 12 6 N o v e m b e r 46 . 3 2 49 , 7 6 4 , 9 1 3 21 , 6 5 9 , 2 4 3 60 7 , 1 8 9 1, 6 8 1 , 1 3 3 12 , 5 5 0 , 6 2 5 28 , 0 3 8 8, 4 6 9 , 3 7 2 27 4 , 9 6 4 12 7 D e c e m b e r 51 . 4 4 66 , 4 8 4 , 5 7 0 32 , 9 3 7 , 9 7 7 87 7 , 8 1 3 1, 8 6 1 , 6 4 8 15 , 4 1 9 , 7 9 7 31 , 0 9 4 9, 9 9 0 , 9 7 1 63 , 2 5 7 12 8 iJ š : ( ' m 12 9 T o t a l 61 4 , 0 3 2 , 3 8 6 23 1 , 5 0 5 , 1 4 5 6, 8 4 7 , 7 7 0 17 , 8 3 1 , 7 7 2 14 1 , 6 4 4 , 1 8 1 29 8 , 4 3 6 90 , 4 5 1 , 2 1 7 77 , 1 8 0 , 9 3 2 Q) ' Q ) x 13 0 R a t i o 1. 0 0 0 0 0. 3 7 7 0 0. 0 1 1 2 0. 0 2 9 0 0. 2 3 0 7 0, 0 0 0 5 0, 1 4 7 3 0. 1 2 5 7 ~¡ ; l I § : 13 1 (J ~ Z ; : 13 2 W e i g h t e d E1 0 S 0. 3 3 2 6 0. 0 9 5 1 0. 0 2 9 0, 0 0 7 8 0. 0 6 4 1 0.0 0 0 1 0. 0 3 8 6 0. 1 0 4 4 !a . S , 9 ~ 13 3 W e i g h t e d E1 0 N S 0. 6 6 7 4 0. 2 8 1 9 0. 0 0 8 2 0, 0 2 1 2 0, 1 6 6 6 0, 0 0 0 4 0. 1 0 8 7 0. 0 2 1 3 Ol - = t ' 13 4 iJ ( ' ( . (' i - . 13 5 m 13 6 A v e r a g e E1 0 S 0. 3 2 7 2 0. 0 9 3 2 0. 0 0 2 9 0. 0 0 7 7 0, 0 6 3 2 0.0 0 0 1 0. 0 3 8 2 0. 1 0 2 5 i.... 13 7 A v e r a g e E1 0 N S 0. 6 7 2 8 0. 2 8 2 8 0. 0 0 8 3 0. 0 2 1 4 0. 1 6 7 8 0. 0 0 0 4 0. 1 0 9 4 0, 0 2 3 2 i0 13 8 T o t a l R a t i o 1. 0 0 0 0 0. 3 7 5 9 0. 0 1 1 2 0, 0 2 9 1 0. 2 3 1 0 0. 0 0 0 5 0. 1 4 7 7 0. 1 2 5 7 00 ID A H O P O W E R C O M P A N Y DE V E L O P M E N T O F D E M A N D A N D E N E R G Y A L L O C A T O R S FO R TH E 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 Mo n t h Mu l t i p l i e r l Un me t e r e d Mu n i c i p a l Tr a f f c To t a l To t a l Ma r g i n a l Se r v i c e St r e e t L i g h t Co n t r o l Ta r i f f DO E / I N L Si m p l o t Mi c r o n Ho k u Sp e c i a l Co s t (4 0 ) (4 1 ) (4 2 ) Cu s t o m e r s Co n t r a c t s 88 89 ! E N E R G Y R E L A T E D A L L O C A T I O N F A C T O R S I 90 91 Mo n t h l y E n e r g y R e g u i r e m e n t s 4 ì G e n e r a i o n L e v e l 92 93 J a n u a r y 1, 4 9 3 2, 2 2 5 35 1 1, 1 7 9 , 1 1 1 28 , 8 7 3 16 , 6 3 4 41 , 3 5 6 17 , 5 7 7 10 4 , 4 4 0 94 F e b r u a r y 1, 4 9 0 2, 1 6 0 33 4 99 3 , 5 9 7 24 , 0 8 7 15 , 0 8 6 37 , 8 6 6 15 , 8 7 6 92 , 9 1 4 95 M a r c h 1, 4 9 0 2,0 8 1 33 7 97 6 , 9 2 8 23 , 5 1 1 16 , 7 4 2 41 , 7 7 3 17 , 5 5 3 99 , 5 7 9 96 A p r i l 1, 4 9 0 2, 1 5 6 33 5 90 5 , 6 2 2 19 , 2 4 2 16 , 2 2 3 40 , 4 5 0 17 , 0 1 0 92 , 9 2 5 97 M a y 1, 4 8 2 2, 0 3 4 33 2 1, 1 2 4 , 6 9 1 16 , 7 1 7 16 , 6 5 4 41 , 6 4 9 17 , 5 7 7 . 92 , 5 9 7 98 J u n e 1, 4 8 5 2, 0 6 9 32 9 1, 2 4 8 , 5 0 6 16 , 1 4 4 10 , 1 4 2 41 , 8 1 6 17 , 0 1 0 85 , 1 1 1 99 J u l y 1, 4 7 6 2, 0 7 4 33 0 1, 5 7 9 , 5 5 6 16 , 4 0 4 16 , 7 1 3 44 , 1 7 9 17 , 5 7 7 94 , 8 7 4 10 0 A u g u s t 1, 4 6 7 2, 0 8 2 32 8 1, 4 2 4 , 5 2 6 15 , 5 9 1 16 , 5 2 8 42 , 6 9 6 17 , 5 7 7 92 , 3 9 2 10 1 S e p t e m b e r 1, 4 7 7 2, 1 0 8 30 8 1, 1 3 4 , 2 7 7 15 , 7 0 7 15 , 7 6 0 39 , 5 5 0 17 , 0 1 0 88 , 0 2 8 10 2 O c t o b e r 1, 4 6 4 2, 1 2 4 29 6 95 3 , 5 9 4 19 , 5 2 2 16 , 3 6 2 39 , 4 6 7 17 , 5 7 7 92 , 9 2 8 10 3 N o v e m b e r 1, 4 6 5 2, 1 8 3 28 3 98 1 , 3 7 8 21 , 8 8 3 16 , 1 2 8 38 , 0 5 3 17 , 0 3 4 93 , 0 9 7 10 4 D e c e m b e r 1, 4 6 5 2, 2 3 3 29 3 1, 1 9 3 , 4 9 3 25 , 6 4 7 16 , 8 2 5 39 , 0 3 0 17 , 5 7 7 99 , 0 8 0 10 5 10 6 T o t a l 17 , 7 4 5 25 , 5 2 8 3,8 5 6 13 , 6 9 5 , 2 8 0 24 3 , 3 2 9 18 9 , 7 9 7 48 7 , 8 8 5 20 6 , 9 5 5 1, 1 2 7 , 9 6 5 10 7 R a t i o 0. 0 0 1 2 0. 0 0 1 7 0, 0 0 0 3 0. 9 2 4 0 0.0 1 6 4 0.0 1 2 8 0, 0 3 2 9 0.0 1 4 0 0.0 7 6 1 10 8 10 9 A c t u a l E1 0 S 0. 0 0 0 3 0. 0 0 0 4 0. 0 0 0 1 0. 3 0 3 4 0.0 0 3 2 0.0 0 2 9 0, 0 0 8 7 0,0 0 3 5 0.0 1 8 4 11 0 A c t u a l E1 0 N S 0. 0 0 0 9 0. 0 0 1 3 0. 0 0 0 2 0. 6 2 0 5 0,0 1 3 2 0,0 0 9 9 0, 0 2 4 2 0.0 1 0 4 0.0 5 7 7 11 1 11 2 M o n t h l y E n e r g y R e g u i r e m e n t s W e i g h t e d b y M a r g i n a l E n e r g y C o s t s 11 3 11 4 P o w e r S u p p l y S e r v i c e - G e n e r a t i o n 11 5 11 6 J a n u a r y 39 . 5 1 58 , 9 8 7 87 , 8 9 5 13 , 8 6 7 46 , 5 8 3 , 0 0 2 1, 1 4 0 , 7 6 9 65 7 , 2 2 3 1, 6 3 3 , 9 6 6 69 4 , 4 6 7 4,1 2 6 , 4 2 5 11 7 F e b r u a r y 36 . 4 8 54 , 3 6 0 78 , 7 8 4 12 , 1 7 5 36 , 2 4 2 , 9 7 8 87 8 , 6 9 1 55 0 , 3 2 9 1, 3 8 1 , 3 3 4 57 9 , 1 5 6 3,3 8 9 , 5 1 1 11 8 M a r c h 35 , 5 9 53 , 0 2 1 74 , 0 5 5 11 , 9 8 4 34 , 7 6 5 , 4 8 7 83 6 , 7 5 1 59 5 , 8 3 6 1, 4 8 6 , 7 1 0 62 4 , 7 2 5 3,5 4 4 , 0 2 1 11 9 A p r i l 33 . 0 6 49 , 2 5 3 71 , 2 6 3 11 , 0 8 9 29 , 9 3 6 , 7 0 1 63 6 , 1 2 8 53 6 , 3 2 5 1, 3 3 7 , 2 8 9 56 2 , 3 5 1 3, 0 7 2 , 0 9 3 12 0 M a y 33 . 9 49 , 6 2 8 68 , 1 0 8 11 , 1 2 1 37 , 6 6 2 , 6 5 4 55 9 , 8 5 0 55 7 , 7 3 1 1, 3 9 4 , 8 2 5 58 8 , 6 5 4 3, 1 0 1 , 0 6 0 12 1 J u n e 30 . 4 0 45 , 1 5 5 62 , 9 1 0 10 , 0 1 4 37 , 9 5 1 , 6 1 8 49 0 , 7 6 6 30 8 , 3 2 0 1, 2 7 1 , 1 9 8 51 7 , 1 0 4 2, 5 8 7 , 3 8 9 12 2 J u l y 47 , 5 2 70 , 1 5 5 98 , 5 4 9 15 , 6 6 7 75 , 0 5 5 , 8 1 7 77 9 , 5 3 7 79 4 , 2 1 9 2, 0 9 9 , 3 9 2 83 5 , 2 5 9 4,5 0 8 , 4 0 8 12 3 A u g u s t 48 , 2 4 70 , 7 8 3 10 0 , 4 5 1 15 , 8 1 8 68 , 7 1 4 , 3 3 2 75 2 , 1 1 4 79 7 , 3 0 5 2, 0 5 9 , 6 6 7 84 7 , 9 1 4 4, 4 5 7 , 0 0 1 12 4 S e p t e m b e r 44 . 8 6 66 , 2 7 8 94 , 5 5 1 13 , 8 0 7 50 , 8 7 9 , 1 5 8 70 4 , 6 2 9 70 7 , 0 0 0 1, 7 7 4 , 2 3 4 76 3 , 0 6 9 3, 9 4 8 , 9 3 1 12 5 O c t o b e r 45 . 1 6 66 , 1 0 1 95 , 9 3 5 13 , 3 5 1 43 , 0 5 9 , 7 0 1 88 1 , 6 2 3 73 8 , 9 0 4 1, 7 8 2 , 3 1 1 79 3 , 7 7 7 4, 1 9 6 , 6 1 5 12 6 N o v e m b e r 46 . 3 2 67 , 8 5 6 10 1 , 0 9 5 13 , 1 3 1 45 , 4 5 2 , 6 4 6 1, 0 1 3 , 6 3 0 74 7 , 0 4 1 1, 7 6 2 , 5 9 8 78 8 , 9 9 8 4, 3 1 2 , 2 6 7 12 7 D e c e m b e r 51 . 4 4 75 , 3 8 1 11 4 , 8 8 8 15 , 0 8 8 61 , 3 8 7 , 9 1 4 1, 3 1 9 , 3 0 3 86 5 , 4 9 1 2, 0 0 7 , 7 0 2 90 4 , 1 6 1 5, 0 9 6 , 6 5 6 12 8 "' s ; n m 12 9 T o t a l 72 6 , 9 5 8 1,0 4 8 , 4 8 5 15 7 , 1 1 1 56 7 , 6 9 2 , 0 0 7 9, 9 9 3 , 7 9 2 7,8 5 5 , 7 2 5 19 , 9 9 1 , 2 2 7 8, 4 9 9 , 6 3 5 46 , 3 4 0 , 3 7 9 Il . I I x 13 0 R a t i o 0. 0 0 1 2 0.0 0 1 7 0. 0 0 0 3 0. 9 2 4 5 0. 0 1 6 3 0, 0 1 2 8 0. 0 3 2 6 0. 0 1 3 8 0. 0 7 5 5 ~¡ ; g ¡ ~ 13 1 (J ; ¡ Z ; : 13 2 W e i g h t e d E1 0 S 0. 0 0 0 3 0.0 0 0 4 0. 0 0 0 1 0. 3 1 3 8 0. 0 0 3 3 0.0 0 3 1 0. 0 0 8 8 0. 0 0 3 6 0. 0 1 8 8 g, . : , 9 ~ 13 3 W e i g h t e d E1 0 N S 0. 0 0 0 9 0.0 0 1 3 0. 0 0 0 2 0. 6 1 0 7 0. 0 1 3 0 0. 0 0 9 7 0. 0 2 3 7 0. 0 1 0 3 0. 0 5 6 7 (J = t = t ~ 13 4 n n . . 13 5 m 13 6 A v e r a g e E1 0 S 0.0 0 0 3 0,0 0 0 4 0. 0 0 0 1 0. 3 0 8 6 0. 0 0 3 3 0. 0 0 3 0 0. 0 0 8 8 0. 0 0 3 6 0. 0 1 8 6 i.... 13 7 A v e r a g e E1 0 N S 0.0 0 0 9 0. 0 0 1 3 0, 0 0 0 2 0. 6 1 5 6 0. 0 1 3 1 0. 0 0 9 8 0. 0 2 4 0 0, 0 1 0 4 0. 0 5 7 2 i0 13 8 T o t a l R a t i o 0. 0 0 1 2 0.0 0 1 7 0.0 0 0 3 0. 9 2 4 2 0. 0 1 6 3 0. 0 1 2 8 0. 0 3 2 7 0. 0 1 3 9 0. 0 7 5 8 00 RECEIVED BEFORE THE 201\ JUN - i PM 2: 41 1 nÙ. t:!¡ (lt _ P tJ, E,_:"c~' IDAHO PUBLIC UTILITIES COMMlsSK)N~ol"M,'\ CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 38 c:o 'iiiII ï~ Eo:; uc: II:: ÆE ~o :¡u ~ (¡ .!: 3: :3o :Ja. a. o 0.. ..tt tt 3: "0 OJ.... l! .EOJto OJ.. :J.. c:o ~:; N OJ æ ..' a: E l" "0E t æ:J .. IIVl E ..c: OJ tto U Vl~ ~ ""_~ tI.!:c: tt e: "0 EOJ c: ..:J UJ 0c: II ZOJ -: "0 ;: c: OJ~ 0 E~ ..N .E .. ea. OJ ..ig ~ ..i t ~ ~;: =.:c: ~ "0 "0OJ OJ OJE .!: :J.. ñj ~.E E ;:o .. OJ.. 0 a:a. Z II "0.. OJ ~.~ ~.. ..~o 0N Z OJtI - IItt 0 .. ~ ~ Ec: E ~ .. :J8 z aN OJ ~ ~ ~Ia: ..uVl ¡g zÓI:: N NO.. .. .. 10 00 10 "I.."q-C!~C!\Dl"l"C!0l"II u: 10 II N Ó .. u: .. u: N"enq-II"q-\D\DNq-\D.. .. ~~~~~~~~~~gg q-ooen" ".. il"" ".. q-Il' sf N' i. 00' N' i. Ñ i. 0 N'N .. en en N " 10 10 00 10 II q-l" q-1I.. 00 00 ".. en en' q-' 00' 0' ..' N' rr .. Ñ l"'" .. .." 00 0 "l" .. .. " ~,~,~, ~~, 55!! êl~, "q-", en 10 00 "0"" "00\DenOOIl\D"OOq-N 0' ~' N' Ò 10' 0' en' i. rr l" ..8..Sf~ gro..N ~i. rr Ñ.. N'.. l" .. .. ..o II 00 00q- l" .. l",. 00 Òen N l"l" o q-" q- q-.. 0 00 .... 10 en l" i. ..'.. 001 l"1. enl" 10i."q- I-en..II I-q-' en Vl II 0.' q- 0 .. Nl"' " 0.' en .. ~ N q- q- q-..' en Vl'en.. c:o:¡ II..:J OJ OJ OJ "" .~.~.~ tI OJ..~~~~ß'~ ~'~~~~foOJ ~lê ~ c: c: c: :: ~ .~ I-tt OJ OJ OJ c: OJ ~ttc:c:c:3:3::¡OJOJOJttoC:E~~~~.e~2g .ii tt l: l: ti l:.~:5~bi~~5~~ .:uII OJo:i.¡: ttI- tI.!: tI1: .!: ~ ~ fa.~ ~ :: ~ ~ ~ e ~"OVl"l0l! tt 0 ..OJ Co U ~~ :g uE c:iE:9c::Jc:o~ ~ I- ~ .. N l" q- II 10 " 00 en ~ :: â' ~ S1 ~I ~..NNIINl" l" l" II q- q- 00 q- .. "l" en 00 II 10l"Nl"l"l" i. N' ..' 00 00'00 en 10 00 N..OO\DNO 10' Il' ,,' .. ..'.. l" 10 ~~8~1~~~,:;,~~II II 0 0""10 " .. .. 10 q-' 0' Il' " ,,'\DOOl"\Dq-q- .. N II q-..' .. .. .. ..1 q- \DenONNNl"l" IItc: .."l .~8 -- ~tt sõ~* a.'u b a.;: ~ :9OJ ._ E 0 0Vl~ViO:i~ Nl"q-II\D.. .. .. .. .. ..NÓ10 II""0'00en q-'l"00 ..IIII 00'en00 001000rr.. "en10 Il'"q- II..ttVl tt.. OJa:o..tt3: tt..~ ".. IIOJñjII ~ OJc: OJ...:Uo ãi-o c:otoCo "0 OJ..ttU..ñjio..tt3: OJ....:;ëoIIt OJ;: OJa: * Exhibit No. 38 Case No. IPC-E-11-08 M. Larkin, IPC Page 1 of9 "' ! S o m Il . I I x ~i ; l ß § : I\ ; ¡ z ; : ~L 5 . ! = ~ CD = t = t c . a n 0 0 m,....g Id a h o P o w e r C o m p a n y Be f o r e t h e I d a h o P u b l i c U t i l t i e s C o m m i s s i o n Re v e n u e A l l o c a t i o n S u m m a r y 12 M o n t h s E n d i n g D e c e m b e r 3 1 , 2 0 1 1 3C P / 1 2 C P C o s t - o f - S e r v i c e R e s u l t s Ra t e CO S Re v e n u e Av e r a g e Li n e Sc h e d u l e Pe r c e n t CO S Al l o c a t i o n a t Mi l l s p e r No . Ta r i f f D e s c r i p t i o n No . Ch a n g e Re v e n u e C h a n g e CO S kW h Un i f o r m T a r i f f S c h e d u l e s 1 Re s i d e n t i a l S e r v i c e 1, 3 , 4 , 5 6. 0 1 % 22 , 8 1 0 , 1 6 5 40 2 , 2 3 5 , 5 9 0 80 . 2 8 2 Sm a l l G e n e r a l S e r v i c e 7 12 . 7 8 % 1, 8 3 5 , 4 0 9 16 , 1 9 6 , 2 1 1 10 8 . 7 4 3 La r g e G e n e r a l S e r v i c e 9P , 9 T 14 . 6 4 % 2, 7 0 7 , 7 8 3 21 , 2 0 0 , 7 3 2 52 . 7 3 4 La r g e G e n e r a l S e r v i c e 9S 3. 9 7 % 6, 7 6 7 , 8 6 3 17 7 , 3 6 4 , 6 6 0 57 . 4 0 5 Du s k / D a w n L i g h t i n g 15 -5 3 . 6 0 % (6 0 5 , 0 5 3 ) 52 3 , 6 9 1 79 . 8 1 6 La r g e P o w e r S e r v i c e 19 S , 1 9 P , 1 9 T 11 . 2 5 % 9, 3 2 5 , 1 1 8 92 , 1 9 7 , 2 2 8 45 . 1 8 7 Ir r i g a t i o n S e r v i c e 24 23 . 8 2 % 24 , 5 5 3 , 3 0 1 12 7 , 6 1 9 , 8 2 7 75 . 9 7 8 Un m e t e r e d S e r v i c e 40 7. 5 0 % 79 , 6 8 8 1, 1 4 1 , 8 0 4 71 . 3 6 9 Mu n i c i p a l S t r e e t L i g h t i n g 41 -2 4 . 3 8 % (6 7 9 , 2 7 1 ) 2, 1 0 7 , 4 7 7 91 . 5 5 10 Tr a f f i c C o n t r o l L i g h t i n g 42 74 . 0 0 % 11 8 , 5 4 2 27 8 , 7 3 3 80 , 1 6 11 To t a l Id a h o R a t e s 8. 6 5 % 66 , 9 1 3 , 5 4 5 84 0 , 8 6 5 , 9 5 3 67 . 7 0 Sp e c i a l C o n t r a c t s * 12 Mi c r o n 26 26 . 2 1 % 4, 2 4 2 , 5 8 2 20 , 4 2 8 , 9 1 6 43 . 9 7 13 Si m p l o t 29 23 . 5 0 % 1, 3 8 4 , 8 1 1 7, 2 7 7 , 1 0 9 40 . 2 6 14 DO E / I N L 30 26 . 4 2 % 2, 0 2 4 , 1 1 5 9, 6 8 5 , 4 9 9 41 . 2 0 15 To t a l S p e c i a l s 25 . 7 3 % 7, 6 5 1 , 5 0 8 37 , 3 9 1 , 5 2 4 25 . 8 3 16 To t a l Id a h o R e t a i l S a l e s 8. 9 3 % 74 , 5 6 5 , 0 5 2 87 8 , 2 5 7 , 4 7 6 63 , 3 3 * B e c a u s e H o k u ' s r e v e n u e r e q u i r e m e n t a l l o c a t i o n i s b a s e d o n t h e p r o p o s e d c h a n g e t o L a r g e P o w e r S e r v i c e a n d no t t h e i r c o s t - o f - s e r v i c e r e s u l t s t h e y a r e e x c l u d e d f r o m t h i s t a b l e "t š : ( ' m Il . I l ) ( ~¡ ; l ß ~ (¡ ~ Z ; : Q. . : i " ! = ~ CO : : : : W (' n C D mi....6 CD Id a h o P o w e r C o m p a n y Be f o r e t h e I d a h o P u b l i c U t i l i t i e s C o m m i s s i o n Re v e n u e A l l o c a t i o n S u m m a r y 12 M o n t h s E n d i n g D e c e m b e r 3 1 , 2 0 1 1 Fi r s t P a s s R e v e n u e A l l o c a t i o n Ra t e Fi r s t P a s s Fi r s t P a s s Li n e Sc h e d u l e Pe r c e n t Fi r s t P a s s Re v e n u e No . Ta r i f f D e s c r i p t i o n No . Ch a n g e Re v e n u e C h a n g e Al l o c a t i o n Un i f o r m T a r i f f S c h e d u l e s 1 Re s i d e n t i a l S e r v i c e 1, 3 , 4 , 5 6. 0 1 % 22 , 8 1 0 , 1 6 5 40 2 , 2 3 5 , 5 9 0 2 Sm a l l G e n e r a l S e r v i c e 7 12 . 7 8 % 1, 8 3 5 , 4 0 9 16 , 1 9 6 , 2 1 1 3 La r g e G e n e r a l S e r v i c e 9P , 9 T 14 . 6 4 % 2, 7 0 7 , 7 8 3 21 , 2 0 0 , 7 3 2 4 La r g e G e n e r a l S e r v i c e 9S 3. 9 7 % 6, 7 6 7 , 8 6 3 17 7 , 3 6 4 , 6 6 0 5 Du s k / D a w n L i g h t i n g 15 0. 0 0 % 0 1, 1 2 8 , 7 4 4 6 La r g e P o w e r S e r v i c e 19 S , 1 9 P , 1 9 T 11 . 2 5 % 9, 3 2 5 , 1 1 8 92 , 1 9 7 , 2 2 8 7 Ir r i g a t i o n S e r v i c e 24 14 . 8 5 % 15 , 3 0 5 , 3 7 9 11 8 , 3 7 1 , 9 0 5 8 Un m e t e r e d S e r v i c e 40 7. 5 0 % 79 , 6 8 8 1, 1 4 1 , 8 0 4 9 Mu n i c i p a l S t r e e t L i g h t i n g 41 0. 0 0 % 0 2, 7 8 6 , 7 4 8 10 Tr a f f i c C o n t r o l L i g h t i n g 42 14 . 8 5 % 23 , 7 8 8 18 3 , 9 7 9 11 To t a l Id a h o R a t e s 7. 6 0 % 58 , 8 5 5 , 1 9 3 83 2 , 8 0 7 , 6 0 1 Sp e c i a l C o n t r a c t s 12 Mi c r o n 26 14 . 8 5 % 2, 4 0 3 , 6 7 1 18 , 5 9 0 , 0 0 5 13 Si m p l o t 29 14 . 8 5 % 87 5 , 0 0 6 6, 7 6 7 , 3 0 4 14 DO E / I N L 30 14 . 8 5 % 1, 1 3 7 , 7 1 6 8, 7 9 9 , 1 0 0 15 To t a l S p e c i a l s 7. 2 4 % 4, 4 1 6 , 3 9 2 34 , 1 5 6 , 4 0 8 16 To t a l Id a h o R e t a i l S a l e s 7. 5 8 % 63 , 2 7 1 , 5 8 5 86 6 , 9 6 4 , 0 0 9 17 Re v e n u e R e q u i r e m e n t S h o r t f a l l ( E x c l u d i n g H o k u ) 11 , 2 9 3 , 4 6 7 Li n e No . Ta r i f f D e s c r i p t i o n Un i f o r m T a r i f f S c h e d u l e s 1 R e s i d e n t i a l S e r v i c e 2 S m a l l G e n e r a l S e r v i c e 3 L a r g e G e n e r a l S e r v i c e 4 L a r g e G e n e r a l S e r v i c e 5 D u s k / D a w n L i g h t i n g 6 L a r g e P o w e r S e r v i c e 7 I r r i g a t i o n S e r v i c e 8 U n m e t e r e d S e r v i c e 9 M u n i c i p a l S t r e e t L i g h t i n g 10 T r a f f i c C o n t r o l L i g h t i n g 11 T o t a l Id a h o R a t e s Sp e c i a l C o n t r a c t s 12 M i c r o n 13 S i m p l o t 14 D O E / I N L 15 T o t a l S p e c i a l s i: s : ( ) m Il , I I x ~i ; l ß ~ .i ~ z ; : a_ : : ï 9 ~ to : : : : W () Ç l 0 0 m~..600 16 T o t a l Id a h o R e t a i l S a l e s Id a h o P o w e r C o m p a n y Be f o r e t h e I d a h o P u b l i c U t i l i t i e s C o m m i s s i o n Re v e n u e A l l o c a t i o n S u m m a r y 12 M o n t h s E n d i n g D e c e m b e r 3 1 , 2 0 1 1 Se c o n d P a s s R e v e n u e A l l o c a t i o n Ra t e Sc h e d u l e No . Se c o n d P a s s Pe r c e n t Ch a n g e Se c o n d P a s s Re v e n u e C h a n g e Se c o n d P a s s Re v e n u e Al l o c a t i o n 1, 3 , 4 , 5 7. 7 0 % 29 , 2 0 5 , 2 1 4 40 8 , 6 3 0 , 6 3 9 7 14 . 5 7 % 2, 0 9 2 , 9 0 9 16 , 4 5 3 , 7 1 1 9P , 9 T 14 . 8 5 % 2, 7 4 6 , 2 0 3 21 , 2 3 9 , 1 5 2 9S 5. 6 2 % 9, 5 8 7 , 7 4 1 18 0 , 1 8 4 , 5 3 8 15 0. 0 0 % 0 1, 1 2 8 , 7 4 4 19 S , 1 9 P , 1 9 T 13 . 0 2 % 10 , 7 9 0 , 9 4 0 93 , 6 6 3 , 0 5 0 24 14 . 8 5 % 15 , 3 0 5 , 3 7 9 11 8 , 3 7 1 , 9 0 5 40 9. 2 1 % 97 , 8 4 1 1, 1 5 9 , 9 5 7 41 0. 0 0 % 0 2, 7 8 6 , 7 4 8 42 14 . 8 5 % 23 , 7 8 8 18 3 , 9 7 9 69 , 8 5 0 , 0 1 5 84 3 , 8 0 2 , 4 2 3 26 29 30 14 . 8 5 % 14 . 8 5 % 14 . 8 5 % 2, 4 0 3 , 6 7 1 87 5 , 0 0 6 1, 1 3 7 , 7 1 6 4, 4 1 6 , 3 9 2 18 , 5 9 0 , 0 0 5 6, 7 6 7 , 3 0 4 8, 7 9 9 , 1 0 0 34 , 1 5 6 , 4 0 8 8. 8 9 % 74 , 2 6 6 , 4 0 7 8 7 7 , 9 5 8 , 8 3 1 17 R e v e n u e R e q u i r e m e n t S h o r t f a l l ( E x c l u d i n g H o k u ) 29 8 , 6 4 5 Id a h o P o w e r C o m p a n y Be f o r e t h e I d a h o P u b l i c U t i l t i e s C o m m i s s i o n Re v e n u e A l l o c a t i o n S u m m a r y 12 M o n t h s E n d i n g D e c e m b e r 3 1 , 2 0 1 1 Re v e n u e A l l o c a t i o n E x c l u d i n g H o k u Li n e No . T a r i f f D e s c r i p t i o n Ra t e Sc h e d u l e No . Pe r c e n t Ch a n g e Re v e n u e C h a n g e Re v e n u e Al l o c a t i o n Un i f o r m T a r i f f S c h e d u l e s 1 Re s i d e n t i a l S e r v i c e 1, 3 , 4 , 5 7. 7 5 % 29 , 4 0 6 , 4 5 0 40 8 , 8 3 1 , 8 7 5 2 Sm a l l G e n e r a l S e r v i c e 7 14 . 6 3 % 2, 1 0 1 , 0 1 2 16 , 4 6 1 , 8 1 4 3 La r g e G e n e r a l S e r v i c e 9P , 9 T 14 . 8 5 % 2, 7 4 6 , 2 0 3 21 , 2 3 9 , 1 5 2 4 La r g e G e n e r a l S e r v i c e 9S 5. 6 7 % 9, 6 7 6 , 4 7 6 18 0 , 2 7 3 , 2 7 3 5 Du s k / D a w n L i g h t i n g 15 0. 0 0 % 0 1, 1 2 8 , 7 4 4 6 La r g e P o w e r S e r v i c e 19 S , 1 9 P , 1 9 T 13 . 0 2 % 10 , 7 9 0 , 9 4 0 93 , 6 6 3 , 0 5 0 7 Ir r i g a t i o n S e r v i c e 24 14 . 8 5 % 15 , 3 0 5 , 3 7 9 11 8 , 3 7 1 , 9 0 5 8 Un m e t e r e d S e r v i c e 40 9. 2 7 % 98 , 4 1 2 1, 1 6 0 , 5 2 8 9 Mu n i c i p a l S t r e e t L i g h t i n g 41 0. 0 0 % 0 2, 7 8 6 , 7 4 8 10 Tr a f f i c C o n t r o l L i g h t i n g 42 14 . 8 5 % 23 , 7 8 8 18 3 , 9 7 9 11 To t a l Id a h o R a t e s 70 , 1 4 8 , 6 6 0 84 4 , 1 0 1 , 0 6 8 Sp e c i a l C o n t r a c t s 12 M i c r o n 13 S i m p l o t 14 D O E / I N L 15 T o t a l S p e c i a l s 26 29 30 14 . 8 5 % 14 . 8 5 % 14 . 8 5 % 2, 4 0 3 , 6 7 1 87 5 , 0 0 6 1, 1 3 7 , 7 1 6 4, 4 1 6 , 3 9 2 18 , 5 9 0 , 0 0 5 6, 7 6 7 , 3 0 4 8, 7 9 9 , 1 0 0 34 , 1 5 6 , 4 0 8 "' 3 ! a m Il , I I X ~i ; g ¡ ~ oi ~ z ; : Q. . : i " ! J ~ to - : : . "' a ( ¡ a i 0 0 m~..g 16 T o t a l Id a h o R e t a i l S a l e s ( E x c l u d i n g H o k u ) 8. 9 3 % 74 , 5 6 5 , 0 5 2 8 7 8 , 2 5 7 , 4 7 6 Id a h o P o w e r C o m p a n y Be f o r e t h e I d a h o P u b l i c U t i l i t i e s C o m m i s s i o n Re v e n u e A l l o c a t i o n S u m m a r y 12 M o n t h s E n d i n g D e c e m b e r 3 1 , 2 0 1 1 Re v e n u e S h o r t f a l l In c l u d i n g H o k u Ra t e Li n e Sc h e d u l e Pe r c e n t Re v e n u e No . Ta r i f f D e s c r i p t i o n No . Ch a n g e Re v e n u e C h a n g e Al l o c a t i o n Un i f o r m T a r i f f S c h e d u l e s 1 Re s i d e n t i a l S e r v i c e 1, 3 , 4 , 5 7. 7 5 % 29 , 4 0 6 , 4 5 0 40 8 , 8 3 1 , 8 7 5 2 Sm a l l G e n e r a l S e r v i c e 7 14 . 6 3 % 2, 1 0 1 , 0 1 2 16 , 4 6 1 , 8 1 4 3 La r g e G e n e r a l S e r v i c e 9P , 9 T 14 . 8 5 % 2, 7 4 6 , 2 0 3 21 , 2 3 9 , 1 5 2 4 La r g e G e n e r a l S e r v i c e 9S 5. 6 7 % 9, 6 7 6 , 4 7 6 18 0 , 2 7 3 , 2 7 3 5 Du s k / D a w n L i g h t i n g 15 0. 0 0 % 0 1, 1 2 8 , 7 4 4 6 La r g e P o w e r S e r v i c e 19 5 , 1 9 P , 1 9 T 13 . 0 2 % 10 , 7 9 0 , 9 4 0 93 , 6 6 3 , 0 5 0 7 Ir r i g a t i o n S e r v i c e 24 14 . 8 5 % 15 , 3 0 5 , 3 7 9 11 8 , 3 7 1 , 9 0 5 8 Un m e t e r e d S e r v i c e 40 9. 2 7 % 98 , 4 1 2 1, 1 6 0 , 5 2 8 9 Mu n i c i p a l S t r e e t L i g h t i n g 41 0. 0 0 % 0 2, 7 8 6 , 7 4 8 10 Tr a f f i c C o n t r o l L i g h t i n g 42 14 . 8 5 % 23 , 7 8 8 18 3 , 9 7 9 11 To t a l Id a h o R a t e s 70 , 1 4 8 , 6 6 0 84 4 , 1 0 1 , 0 6 8 Sp e c i a l C o n t r a c t s 12 Mi c r o n 26 14 . 8 5 % 2, 4 0 3 , 6 7 1 18 , 5 9 0 , 0 0 5 13 Si m p l o t 29 14 . 8 5 % 87 5 , 0 0 6 6, 7 6 7 , 3 0 4 14 DO E / I N L 30 14 . 8 5 % 1, 1 3 7 , 7 1 6 8, 7 9 9 , 1 0 0 15 Ho k u ~ B l o c k 1 C h a r g e s O n l y 32 0. 0 0 % 0 24 , 2 0 4 , 3 4 3 16 Ho k u - B l o c k 2 C h a r g e s O n l y 32 13 . 0 2 % 92 2 , 4 2 3 8, 0 0 6 , 4 3 0 iJ s : ( ) m 17 To t a l S p e c i a l s 5, 3 3 8 , 8 1 5 66 , 3 6 7 , 1 8 2 Il . I I X cg i ; ¡ ß ~ OJ ; ; Z ; : 18 To t a l Id a h o R e t a i l S a l e s 9. 0 4 % 75 , 4 8 7 , 4 7 5 91 0 , 4 6 8 , 2 5 0 SL 5 ' 9 ~ co : : : : ~ () n 0 0 19 Re v e n u e R e q u i r e m e n t S h o r t f a l l ( I n c l u d i n g H o k u ) 7, 1 4 0 , 7 7 0 mi....I000 i:oiiiII 'E Eo;: ui: II ~ CU E ;go .~u :) Qj .~ 3: ::o ::0. 0. o 0.i .iCl Cl~ "" CU.i~ ~ ~CO ....°;: N"".. ~ ClCl .. ~E m 0.E êu V':: .. -V' E ~ i: CU ..o 0 0:p CU .i Cl Cl V' .. ~ ~'. 'õ i: CU i: ~:: UJ CU i: II a: CU .i;: ~ ::CU i: ~a: 0 0:: :i N.. cu g :: :pi: Cl~ U CU ..a: '. i l ~ ~ ~ ~Ia: .iUV' :g zol:: ..OlNi.o:..i.OOOOOlOl..Oi.Oo:o:OOOo:..o:..0l......00l....0li. d'~ ~~ g i:~ ~ ~t ~ ~ g :; ti....Ni.....m........Ñ \l ..~ ..~ ..~ LÒ et ..~ N~ ..~....NOO Ol.. i.o: .. .. 00 cu i: Cl.iU CU::i: CU äia: 1. .. mo: ° °.... N OO~ ~ \l1. 00 o:m m.. m~ N~ N~m ~ ~ ~Ol ° i... 1. 00OÓ IÒ o:.. .. ~o~~~o~~~ ò ~f LÒ ..~ m LÒ00 ..0.. 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II tí ~~i:oU Nmo:i.1. .... .. .. .. .. .. °N° aì°1. ..~..Ol §: i.o:NetN1. N~00 ~°~Ol '3~o:itii: ""::Ui:- II CUiÕV' 'iii~CUa:o.iCl~ Cl~oi- ~o.iV'~i: CU E CU..::0- CUa: CU::i: CU;: CUa: 00..Ol.. Exhibit No. 38 Case NO.IPC-E-11-08 M. Larkin, IPC Page 7 of9 coïii ..II ..ï~ 0 E ~ N Co II ..' 0:; U E m ~ ¡i II E Q: ¡sCo.!! :J .0 -E~VlEe(o :P C Cl ClU::OU:J Q: ,!: ~ ~ ~;: .0 _¡s bO ~O:J CQ.Q.e("t0:OOQ)C~.c.c:JlJ1lIlIlCIIQ.~ ~ Cl -5"tCl :; C ...cClO.c.. 0: ~ I- Cl.. N.E ..ClCO ~ Cl CII :J 0Q. C ~ "E ~ .2 t: 0: e( Cl II CII IIII .cQ. U "t Cl.. :J .c CI- ~ Cl0: II HII- .. ~ ~ ~I0: .cUVl ~ zÒI:: .. .. NI' co IJ.. m ..e; m' 0''0'0' mI' q- NÑ ID' ..'.. .. Nq- 1Jq-l'lJcocom..~~g~~~~~ 1" 00 1" ..' rr i. m ID'I' N .. I' I' co co IDIJ .. .. m .. I' .. co.- ..' LÒ 00 .- N' 0'co m.. IJ.. .. co ~~~ggo~~~o~~~I'IJNm mmlD I'IDco' N' i. ò ;:f LÒ .- m rrIDmq-co ",O.. N..m..l'm Nm.. enm' N' N' Ò N' LÒ i.m .... .. I' '* '* '* '* '* '* '* '* '* '*~~~~g~~~g~ oó o; o; u: c: o; o; c: c: o;.. .. .. .... .. 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Exhibit No. 38 Case No. IPC-E-11-08 M. Larkin, IPC Page 8 of9 Id a h o P o w e r C o m p a n y Be f o r e t h e I d a h o P u b l i c U t i l i t i e s C o m m i s s i o n Re v e n u e A l l o c a t i o n S u m m a r y 12 M o n t h s E n d i n g D e c e m b e r 3 1 , 2 0 1 1 Fi n a l R e v e n u e A l l o c a t i o n Ra t e Fi n a l Fi n a l Av e r a g e Co s t o f Li n e Sc h e d u l e Pe r c e n t Fi n a l Re v e n u e Mi l l s p e r Se r v i c e No . Ta r i f f D e s c r i p t i o n No . Ch a n g e Re v e n u e C h a n g e Al l o c a t i o n kW h In d e x Un i f o r m T a r i f f S c h e d u l e s 1 Re s i d e n t i a l S e r v i c e 1, 3 , 4 , 5 8. 8 3 % 33 , 5 1 4 , 0 7 6 41 2 , 9 3 9 , 5 0 1 82 . 4 1 10 3 % 2 Sm a l l G e n e r a l S e r v i c e 7 14 . 8 5 % 2, 1 3 2 , 5 7 9 16 , 4 9 3 , 3 8 1 11 0 . 7 3 10 2 % 3 La r g e G e n e r a l S e r v i c e 9P , 9 T 14 . 8 5 % 2, 7 4 6 , 2 0 3 21 , 2 3 9 , 1 5 2 52 . 8 3 10 0 % 4 La r g e G e n e r a l S e r v i c e 9S 6. 4 6 % 11 , 0 2 8 , 1 3 0 18 1 , 6 2 4 , 9 2 7 58 . 7 8 10 2 % 5 Du s k / D a w n L i g h t i n g 15 0. 0 0 % 0 1, 1 2 8 , 7 4 4 17 2 . 0 1 21 6 % 6 La r g e P o w e r S e r v i c e 19 S , 1 9 P , 1 9 T 14 . 8 4 % 12 , 2 9 8 , 2 6 8 95 , 1 7 0 , 3 7 8 46 . 6 4 10 3 % 7 Ir r i g a t i o n S e r v i c e 24 14 . 8 5 % 15 , 3 0 5 , 3 7 9 11 8 , 3 7 1 , 9 0 5 70 . 4 7 93 % 8 Un m e t e r e d S e r v i c e 40 10 . 5 6 % 11 2 , 1 5 9 1, 1 7 4 , 2 7 5 73 . 3 9 10 3 % 9 Mu n i c i p a l S t r e e t L i g h t i n g 41 0. 0 0 % 0 2, 7 8 6 , 7 4 8 12 1 . 0 6 13 2 % 10 Tr a f f i c C o n t r o l L i g h t i n g 42 14 . 8 5 % 23 , 7 8 8 18 3 , 9 7 9 52 . 9 1 66 % 11 To t a l Id a h o R a t e s 77 , 1 6 0 , 5 8 2 85 1 , 1 1 2 , 9 9 0 68 . 5 2 Sp e c i a l C o n t r a c t s 12 Mi c r o n 26 14 . 8 5 % 2, 4 0 3 , 6 7 1 18 , 5 9 0 , 0 0 5 40 . 0 1 91 % 13 Si m p l o t 29 14 . 8 5 % 87 5 , 0 0 6 6, 7 6 7 , 3 0 4 37 . 4 4 93 % 14 DO E / I N L 30 14 . 8 5 % 1, 1 3 7 , 7 1 6 8, 7 9 9 , 1 0 0 37 . 4 3 91 % 15 Ho k u - B l o c k 1 C h a r g e s O n l y 32 0. 0 0 % 0 24 , 2 0 4 , 3 4 3 65 . 4 2 NA 16 Ho k u - B l o c k 2 C h a r g e s O n l y 32 14 . 8 4 % 1. 0 5 1 . 2 7 1 8, 1 3 5 , 2 7 8 41 . 2 7 NA "I i s ( ) m 17 To t a l S p e c i a l s 5, 4 6 7 , 6 6 3 66 , 4 9 6 , 0 3 0 45 . 9 3 Il . I I x lf ¡ ; l ß ~ co ~ z ; : 18 To t a l Id a h o R e t a i l S a l e s 9. 9 0 % 82 , 6 2 8 , 2 4 5 91 7 , 6 0 9 , 0 2 0 66 . 1 6 o - , 0 Z __ : J . 0 co : : : : c . () Ç ) 0 0 19 Re v e n u e R e q u i r e m e n t S h o r t f a l l ( I n c l u d i n g H o k u ) 0 mi....I000 BEFORE THE RECEIVED iOn JUN -I PH 2: 41 I !ì A,,", r' IDAHO PUBLIC UTILITIES COMMISSfÕ~r:~;?;.!SiGN CASE NO. IPC-E-11-08 IDAHO POWER COMPANY LARKIN, 01 TESTIMONY EXHIBIT NO. 39 SIIri -i:CD E! .Sc:CDri CD;:i: ærii:o:¡ui:;:i. i: CD ~:ë I! ~ CDi: CD C) 'C ~ -¡ri ~ CDi:w-o i:o:¡ !:.¡: CDC -i:CD )- ~ ~ .2, i: 'C:: c( o CDo gi ri IIw .i~ 0 o ~i: 0o ..I Õc( ë 9 CD Ec.o ~ CDC u. W c: ü co oe CDE 8 ~.5 .J II 10'6 M"iii X.c W;:en CD ê MCD CD~ 00: Z .. CD CD CD.i enÕ CD ~ c: N CD 0 .æ~"iii 0 wt z C) x CDolW ~oe w ~ -I- 8 CDE - 8 CDc: ~ I- :ß ol ~ ~ CD .J xw ~ xw N.. 5l .Jl\co N CD M+0 X~w ei.. C'MNC'co NN....10..Ñ.... CD::c: CD ~ ~0: I"ocaeiMco_oN ::i~ N e èA C) x x ~ .. oco.. ãiu.t:o.i C)en i CD i:::c: ~ CD0: oI" C' ......eiei10i-Neic!~"M i: E 10::Q) ~0: b"' ~ ~ oc'~ x c: oe I"coei...10ei cñei.. E ..::l) ~0: ~ "E 0 ig cO:: xüoe C) c:oU "'c: CD :: ãíu. (j c: 0: ~ ~ e: ei CD CDc: c:CD W C) ~::oen 10MqMNI"iñeiNfI ~"MMi-..I"c! N.... Mco..c:.. eimeic:Noc:.. ~1"-I"10 10_ mN c:oU "'c: .æ:: l\u. ãi c: i:.2 ~ ãi e' (¡ ig li w C) ~::oen c:o tšc: .a c:o:; l! CDc: CD01"' .æl\~~ei CDc: CD CD£.. ~.s T" ro j iga: "' ::M CD~ ~ iñ o U M.. 0 +0 .2 tItl :eU l\ :2~ c: in -g .~ ti .2 :: ~ ãi ~ c:c: CD ~ ~ C) ~ ~ ~ :ß.~ = ãi :s f! in... CD :;o :: ei.i 0 CD l\ CD c: :E £ CD l6 'õ "t c: c: ..o o.c"' '2 ii 5l ~~~~~"' I- 0CD . i: 12 ~ ~ ~ L? e.~o .ei~~eiMCD ti M ..liigigigig ig :: :: :: ::"'~ÑiñiñCDMMMM!E=:=::!:!tI.c.c.c.cti._._.- .- ¡'1..~ ~ ~~ .æüwwww~ 2~~~§: Exhibit No. 39 Case No. IPC-E-11-08 M. Larkin, IPC Page 1 of3 .!II0:-c G) E ?z ~ c( .-a. i: :i c( o G)o gi0: IIw.i3: 0o ~a. 0o .. i: 'õ c( -Q ij Ei:o L ~ co:¡uc~i.co:¡ ~ G)c ~i:.!IIa;0:i= ::G) ~ :ã ~ ~ w .s II ~ ~ G) Eou .E-oco:¡IIU ,g ë( Q) E0 au.E (0..w ciI'C' c Q)lfa Æ (0 Q) .. ii -0: ~ - )(SwoI- ü "0 Q)Q) C - Nii 0 (I .. (j :¡ 0: Q) ..O:~§lf _:: Q)._ II NC)cõCX('~ Q) c .Q)C)~ )( if i. W CX Q) E8 æ .E Q) )( ..- l' LOS i- ('C/ )( w ~ c( li )( 00Q) l' N"0 i- . Q) G) ..i. E LO - 0 ('S u )(~.E w N..v g0)_ LOLO('Ñ I'(000_.. LO00oi00v 000) LO,. LO00ri ~.... LONÑ co tš "0C .&:: l'i.-Q)c 0:o i:¡ ~ ~ ~ Q) Q)c cQ) W C) ~::oC/ Exhibit No. 39 Case No. IPC-E-11-08 M. Larkin, IPC Page 2 of3 ID A H O P O W E R C O M P A N Y De v e l o p m e n t o f L o a d C h a n g e A d j u s t m e n t R a t e Ta b l e I I Fi n a l R a t e D e t e r m i n a t i o n A B C So u r c e En e r g y - R e l a t e d G e n e r a t i o n 2 0 1 1 T e s t Y e a r I d a h o M o d i f i e d L o a d C h a n g e Fu n c t i o n R e v e n u e J u r i s d i c t i o n a l L o a d a t A d j u s t m e n t R a t e Re q u i r e m e n t G e n e r a t i o n L e v e l ( M W h ) ( $ / M W h ) Ta b l e i , C o l . K E x . 3 7 , L . 1 0 6 A + B Ge n e r a t i o n F u n c t i o n En e r g y - R e l a t e d $2 8 5 , 7 2 3 , 0 3 5 14 , 8 2 2 , 0 6 3 $1 9 . 2 8 -o š : o m m" m X ~ i ; ¡ ß ~ c. ~ z ; : SL 3 " ! : ~ c. - - " -0 - 0 c . o n c o i;....,oco